PD SUMBER MAKMUR

NERACA SALDO

PER 31 AGUSTUS 2018

KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 635,000,000
1-1200 Accounts Receivable Rp 750,500,000
1-1300 Merchandise Inventory Rp 851,968,000
1-1400 Store Supplies Rp 241,132,000
1-1500 Prepaid Rent Rp 480,000,000
1-2100 Equipment Rp 1,400,000,000
1-2110 Accum. Dep Equipment Rp 140,000,000
1-2200 Vehicle Rp 2,800,000,000
1-2210 Accum Dep Vehicle Rp 280,000,000
2-1200 Account Payable Rp 760,000,000
2-2100 Bank Loan Rp 600,000,000
3-1100 Tn Sutrisno Capital Rp 11,000,000,000
4-1100 Sales Of Merchandise Rp 896,400,000
4-1200 Sales Return Rp 28,000,000
4-1300 Sales Disscount Rp 56,000,000
5-1100 Purchase Rp 5,679,100,000
5-1200 Freight in Rp 11,000,000
5-1300 Purchase Disscount Rp 52,200,000
6-1000 Wages & Salaries Expense Rp 99,000,000
6-2000 Electricity and telp expense Rp 25,200,000
6-3000 Advertising Expenses Rp 24,000,000
6-4000 Store Supplies Expenses Rp 142,300,000
6-6100 Accum Dep Equipment Expense Rp 14,000,000
6-6200 Accum Dep Vehicle Expense Rp 280,000,000
6-1700 Interest Expense Rp 120,000,000
8-1100 Interest Revenue Rp 34,600,000
Rp 13,637,200,000 Rp 13,763,200,000
 PD SUMBER MAKMUR
PURCHASE JOURNAL
PER 31 SEPTEMBER 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2018 8 PT Sinar Dunia Rp 76,000,000 Rp 76,000,000

DEC 10 PT Sinar Dunia Rp 33,600,000 Rp 33,600,000
15 PT Kiky Semarang Rp 53,600,000 Rp 53,600,000
17 PT Standart Rp 52,800,000 Rp 52,800,000
25 PT Gold Rp 30,000,000 Rp 30,000,000

TOTAL……………. Rp 246,000,000 Rp 246,000,000

ACCOUNT NUMBER …………… (1-1300) (1-1200)

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
(1-1300) 246,000,000 (1-1200) 246,000,000

TOTAL 246,000,000 TOTAL 246,000,000

 PD SUMBER MAKMUR
SALES JOURNAL
PER 31 SEPTEMBER 2018
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2016 6 Toko Cemerlang 37,100,000 37,100,000

DEC 14 Toko Merapi 39,240,000 39,240,000
14 Toko Gunung Agung 47,600,000 47,600,000
21 Toko Kurnia 36,700,000 36,700,000

TOTAL …………… 160,640,000 160,640,000

ACCOUNT NUMBER……………. (1-1200) (4-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
(1-1200) 160,640,000 (4-1100) 160,640,000

TOTAL 160,640,000 TOTAL 160,640,000

 PD SUMBER MAKMUR
GENERAL JOURNAL
PER 31 SEPTEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018 22 Sales Return 4-1200 Rp 19,500,000
DEC Accounts Receivable 1-1200 Rp 19,500,000
(Sales Return)

TOTAL ……………………. Rp 19,500,000 Rp 19,500,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
4-1200 19,500,000 1-1200 19,500,000

TOTAL 19,500,000 TOTAL 19,500,000

 PD SUMBER MAKMUR
CASH RECEIPT JOURNAL
PER 31 SEPTEMBER 2018
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO

2018 2 Toko Cemerlang Rp 40,000,000 Rp 40,000,000

DEC 5 Penjualan Tunai Rp 16,800,000 Rp 16,800,000
9 Toko Merapi Rp 44,000,000 Rp 44,000,000
12 Penjualan Tunai Rp 23,000,000 Rp 23,000,000
16 Toko Gunung Agung Rp 40,000,000 Rp 40,000,000
17 Toko Kurnia Rp 50,000,000 Rp 50,000,000
17 Bagian Penjualan Rp 55,000,000 Rp 55,000,000
18 Penjualan Tunai Rp 4,800,000 Rp 4,800,000
23 Bagian Penjualan Rp 31,000,000 Rp 31,000,000
24 Toko Kurnia Rp 50,000,000 Rp 50,000,000

TOTAL ………………… 354,600,000 224,000,000 130,600,000

ACCOUNT NUMBER…………………. (1-1100) (1-1200)

RECAPITULATION
DEBIT KRE
ACC. NO TOTAL ACC. NO
(1-1100) 354,600,000 (1-1200)

TOTAL 354,600,000 TOTAL

MBER MAKMUR
ECEIPT JOURNAL
1 SEPTEMBER 2018
Page 01
CREDIT
OTHERS

TOTAL

RECAPITULATION
KREDIT
TOTAL
224,000,000
130,600,000

354,600,000
 PD SUMBER MAKMUR
CASH PAYMENT JOURNAL
PER 31 SEPTEMBER 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL ACCOUNT ACC NO. TOTAL
NO.
2018 5 PT sinar Dunia Rp 91,520,000 Rp 91,520,000
DEC 9 PT Gold Rp 76,000,000 Rp 76,000,000
10 PLN & PT Telkom Rp 4,960,000 Rp 4,960,000
10 PT Standart Rp 76,000,000 Rp 76,000,000
23 PT Kiky Rp 96,000,000 Rp 96,000,000
26 Beban Iklan Rp 2,800,000 Rp 2,800,000
27 Toko Sarana Jaya Rp 3,200,000 Rp 3,200,000
27 PT Gold Rp 18,000,000 Rp 18,000,000
27 Bank Mandiri Loan Rp 24,000,000 Rp 24,000,000
Interest Expense Rp 4,000,000 Rp 4,000,000
29 Karyawan Rp 27,600,000 Rp 27,600,000

TOTAL ………………… Rp 357,520,000 Rp 66,560,000 Rp 424,080,000

ACCOUNT NUMBER…………………. (2-1100) (1-1100)

RECAPITULATION
DEBIT `
ACC. NO TOTAL ACC. NO TOTAL
2-1100 357,520,000 1-1100 424,080,000
66,560,000

TOTAL 424,080,000 TOTAL 424,080,000

 PD SUMBER MAKMUR
PETTY CASH
PER 31 SEPTEMBER 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PD SUMBER MAKMUR
INVENTORY CARD
PER 31 SEPTEMBER 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018
DEC
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018

DEC
 PD SUMBER MAKMUR
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
PER 31 SEPTEMBER 2018
(In Rupiah)

Nama : Toko Cemerlang Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 Saldo Awal 215,000,000

DEC 31 SALES JOURNAL 37,100,000 252,100,000

31 CASH RECEIPT JOURNAL 40,000,000 212,100,000

Nama : Toko Gunung Agung Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 Saldo Awal 183,000,000

DEC 31 SALES JOURNAL 47,600,000 230,600,000

31 CASH RECEIPT JOURNAL 40,000,000 190,600,000

Nama : Toko Merapi Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 Saldo Awal 117,500,000

DEC 31 SALES JOURNAL 39,240,000 156,740,000

31 CASH RECEIPT JOURNAL 44,000,000 112,740,000

 PD SUMBER MAKMUR
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
PER 31 SEPTEMBER 2018
(In Rupiah)

Nama : PT Sinar Dunia Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2016 1 Saldo Awal

DEC 31 PURCHASE JOURNAL 76,000,000

31 PURCHASE JOURNAL 33,600,000

31 CASH PAYMENT JOURNAL 91,520,000

Nama : PT Gold Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2016 1 Saldo Awal

DEC 31 PURCHASE JOURNAL 30,000,000

31 CASH PAYMENT JOURNAL 76,000,000

31 CASH PAYMENT JOURNAL 18,000,000

D SUMBER MAKMUR
ARY LEDGER-ACCOUNT PAYABLE
PER 31 SEPTEMBER 2018
(In Rupiah)

Balance
Credit
Rp197,000,000

Rp273,000,000

Rp306,600,000

Rp215,080,000

Balance
Credit
Rp186,000,000

Rp216,000,000

Rp140,000,000

Rp122,000,000
 PD SUMBER MAKMUR
LIST OF ACCOUNT RECEIVABLE BALANCE
PER 31 SEPTEMBER 2018
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Cemerlang 212,100,000

2 Toko Gunung Agung 190,600,000
3 Toko Merapi 112,740,000
4 Toko Kurnia 171,700,000
Total ……………… 687,140,000

PD SUMBER MAKMUR
LIST OF ACCOUNT PAYABLE BALANCE
PER 31 SEPTEMBER 2018
(In rupiah)

NO SUPPLIER BALANCE

1 PT Sinar Dunia 215,080,000

2 PT Gold 122,000,000
3 PT Kiky 140,600,000
4 PT Standart 170,800,000
Total ……………… 648,480,000

PD SUMBER MAKMUR
LIST OF INVENTORY BALANCE
PER 31 SEPTEMBER 2018
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 PD SUMBER MAKMUR
BUKU BESAR UMUM
PER 31 SEPTEMBER 2018

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 635,000,000

31 CASH RECEIPT JOURNAL Rp 354,600,000 Rp 989,600,000
31 CASH PAYMENT JOURNAL Rp 424,080,000 Rp 565,520,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 750,500,000

31 SALES JOURNAL Rp 160,640,000 Rp 911,140,000
31 CASH RECEIPT JOURNAL Rp 224,000,000 Rp 687,140,000
31 GENERAL JOURNAL Rp 19,500,000 Rp 667,640,000

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 851,968,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 241,132,000
31 Jurnal Pengeluaran Kas Rp 3,200,000 Rp 244,332,000
 NAMA : Prepaid Rent No.: 1-1800
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 480,000,000

NAMA : Equitment at Cost No.: 1-2100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 1,400,000,000

NAMA : Equitment Accum Dep No.: 1-1210

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance Rp 140,000,000

Nama : Vehicles No. 1-2200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 2,800,000,000

Nama : Vehicles Accum Dep No. 1-2210

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT

Des 1 Balance Rp 280,000,000

 NAMA : Accounts Payable No.: 2-1100
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT

Des 1 Balance Rp 760,000,000

31 PURCHASE JOURNAL Rp 246,000,000 Rp 1,006,000,000
31 CASH PAYMENT JOURNAL Rp 357,520,000 Rp 648,480,000

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 600,000,000
Rp 24,000,000 Rp 576,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,000,000,000

NAMA : Sales No.: 4-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance Rp 896,400,000
31 SALES JOURNAL Rp 160,640,000 Rp 1,057,040,000
31 CASH RECEIPT JOURNAL Rp 130,600,000 Rp 1,187,640,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 28,000,000
31 GENERAL JOURNAL Rp 19,500,000 Rp 47,500,000

NAMA : Sales discount No.: 4-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 56,000,000

NAMA : Purchase No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,679,100,000
31 PURCHASE JOURNAL Rp 246,000,000 Rp 5,925,100,000

NAMA : Freight Paid No.: 5-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 11,000,000

NAMA : Purchase discount No.: 5-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 52,200,000

NAMA : Wages & salaries expenses No.: 6-1000

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 99,000,000
31 CASH PAYMENT JOURNAL Rp 27,600,000 Rp 126,600,000
 NAMA : Telephone& Electricity Expenses No.: 6-2000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,200,000
31 CASH PAYMENT JOURNAL Rp 4,960,000 Rp 30,160,000

NAMA : Advertising Expenses No.: 6-3000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 24,000,000
31 CASH PAYMENT JOURNAL Rp 2,800,000 26,800,000

NAMA : Store Supplies Expenses No.: 6-4000

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 142,300,000

NAMA : Equipment Depreciation Expense No.: 6-6100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 140,000,000

NAMA : Vehicles Depreciation Expense No.: 6-6200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 280,000,000
NAMA : Interest Expense No.: 6-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 120,000,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 34,600,000
31 Interest Expense Rp 4,000,000 Rp 30,600,000
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 246,000,000 2-1100 246,000,000 v
v 2-1600 -

TOTAL 246,000,000 TOTAL 246,000,000

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v (1-1200) 160,640,000 (4-1100) 160,640,000 v
- - v

TOTAL 160,640,000 TOTAL 160,640,000

TOTAL #REF! TOTAL #REF!

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v (1-1100) 354,600,000 (1-1200) 224,000,000 v
- 130,600,000 v
- - v
- - v

TOTAL 354,600,000 TOTAL 354,600,000

-

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 0 - - - v
v 0 -
v 0 -
v 0 -
v 0 -

TOTAL - TOTAL -
 PD SUMBER MAKMHR
NERACA SALDO AKHIR

PER 31 SEPTEMBER 2018

KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 565,520,000
1-1300 Accounts Receivable Rp 667,640,000
1-1500 Merchandise Inventory Rp 851,968,000
1-1600 Store Supplies Rp 244,332,000
1-1800 Prepaid Rent Rp 480,000,000
1-2100 Equipment at Cost Rp 1,400,000,000
1-2110 Equipment Accum Dep Rp 140,000,000
1-2200 Vehicles Rp 2,800,000,000
1-2210 Vehicles Accum Dep Rp 280,000,000
2-1100 Accounts Payable Rp 648,480,000
2-2100 Bank Permata Loan Rp 576,000,000
3-1100 Raka Capital Rp 11,000,000,000
4-1100 Sales Rp 1,187,640,000
4-1200 Sales Return Rp 47,500,000
4-1300 Sales discount Rp 56,000,000
5-1100 Purchase Rp 5,925,100,000
5-1200 Freight Paid Rp 11,000,000
5-1300 Purchase discount Rp 52,200,000
6-1000 Wages & salaries expenses Rp 126,600,000
6-2000 Telephone& Electricity Expenses Rp 30,160,000
6-3000 Advertising Expenses Rp 26,800,000
6-4000 Store Supplies Expenses Rp 142,300,000
6-6100 Equipment Depreciation Expense Rp 140,000,000
6-6200 Vehicles Depreciation Expense Rp 280,000,000
6-1700 Interest Expense Rp 120,000,000
8-1100 Interest Revenue Rp 30,600,000
TOTAL Rp 13,914,920,000 Rp 13,914,920,000
 JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

2018
Des
N

DEBET CREDIT
 NERACA LAJU
Desember 201

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank
Err:509 Err:509
1-1200 Accounts Receivable
Err:509 Err:509
1-1300 Merchandise Inventory
1-1400 Store Supplies
1-1500 Prepaid Rent
1-2100 Equipment
1-2110 Accum. Dep Equipment
1-2200 Vehicle
1-2210 Accum Dep Vehicle
2-1200 Account Payable
2-2100 Bank Loan
3-1100 Tn Sutrisno Capital
4-1100 Sales Of Merchandise
4-1200 Sales Return
4-1300 Sales Disscount
5-1100 Purchase
5-1200 Freight in
5-1300 Purchase Disscount
6-1000 Wages & Salaries Expense
6-2000 Electricity and telp expense
6-3000 Advertising Expenses
6-4000 Store Supplies Expenses
6-6100 Accum Dep Equipment Expense
6-6200 Accum Dep Vehicle Expense
6-1700 Interest Expense
8-1100 Interest Revenue
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
 NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET
-
NERACA
KREDIT

- -
-
 PD SUMBER MAKMUR
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
 PD SUMBER MAKMUR
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
 PD SUMBER MAKMUR
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
 PD SUMBER MAKMUR
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 PD SUMBER MAKMUR
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

2018
DES
 POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital

Jumlah ........................