PT Gilang Gemilang

Trial Balance
31 Desember 2019 and 2018

31 Des 2019
Acc # Account Name
Debit Credit
1000 Cash and Bank
1001 Cash on Hand 29,956,950
1002 Cash in Bank - Permata 1,327,806,160
1003 Cash in Bank - BNI 86,182,080
1100 Account Receivable 3,497,381,800
1110 Others Receivable -
1200 Inventory 3,003,561,530
1410 Prepaid Advertising 6,000,000
1420 Prepaid Insurance 644,500,000
1500 Security Deposit 12,300,000
1600 Advance Payment 332,050,000
1700 Plant Assets
1701 Land 550,000,000
1702 Land Improvement -
1703 Building 5,200,000,000
1704 Equipment 1,285,000,000
1705 Vehicle 1,610,000,000
1710 Acc Depreciation Plant Asset
1711 Acc Depreciation Land Improvement -
1712 Acc Depreciation Building 156,250,000
1713 Acc Depreciation Equipment 114,218,750
1714 Acc Depreciation Vehicle -
2100 Account Payable 269,031,200
2105 Other Current Payable 50,000,000
2200 Accrued Expenses 17,176,500
2300 Advance Receipt 692,000,000
2500 Bank Loan 5,200,000,000
3000 Share capital 5,280,000,000
3001 Retained Earning 1,587,697,941
4000 Revenue
4100 Sales 10,977,589,499
4200 Interest revenue -
4300 Other revenue -
5000 Cost of Sales 5,953,038,388
6000 Selling & General Administration Expense
6100 Selling Expense
6105 Sales Incentive 6,667,320
6106 Sales Incentive - Director 9,984,810
6200 General and Administration Expense
6210 Employee Salary and Benefit
6211 Salaries, Overtime & THR Expense 48,183,795
6212 Salaries, Overtime & THR Expense-Director 63,567,660
6213 Bonus and Compensation Expense 2,788,500
6214 Bonus and Compensation Expense-Director 14,388,000
6215 Meal and Catering 9,149,415
6216 Employee Medical Expense 12,304,390
6217 Employee Insurance Expense 2,886,675
Acc # Account Name

6220 Depreciation and Amortization

6221 Depreciation Expense Land Improvement -
6222 Depreciation Expense Building -
6223 Depreciation Expense Equipment -
6224 Depreciation Expense Vehicle -
6230 Utilitization, Adm, Rent & Others Expense
6231 Electricity Expense 28,996,997
6232 Telecommunication Expense 5,756,643
6233 Expedition, Post & Stamp Expense 2,628,615
6234 Travelling Expense 7,196,300
6235 Consultant Expense 9,237,195
6236 Rent Expense 9,000,000
6237 Insurance Expense 438,500,000
6238 Office Supplies Expense 10,632,054
6239 Pantry Expense 2,526,680
6240 Car Rental Expense 7,445,130
6241 Advertising Expense 18,000,000
6242 Fuel, Parking & Tol 1,705,935
6243 Transportation Expense 962,280
6244 Repair Expense 250,000
6245 Others General & Adm Expense 2,319,735
7000 Other income (expense)
7100 Foreign Exchange Gain or Loss 5,980,260
7200 Interest expense 95,797,100
7300 Bank Adm Expense 1,292,013
Total 24,349,944,150 24,349,944,150

6,765,205,630 10,983,569,759
4,218,364,129
-
 31 Des 2018
Debit Credit

74,183,500
452,802,236
28,382,480
510,510,769
-
1,964,407,659
-
525,000,000
18,420,360
519,142,401

520,000,000
-
5,000,000,000
1,285,000,000
800,000,000

-
156,250,000
114,218,750
200,000,000
2,543,799,400
-
5,758,314
1,810,125,000
-
5,280,000,000
-

5,503,775,725
-
-
2,953,007,461

5,341,280
 9,682,560

47,072,640
60,736,280
2,588,500
13,880,000
3,500,000
11,954,600
2,139,520

-
156,250,000
114,218,750
200,000,000

28,097,297
7,441,263
41,320,920
29,273,760
11,037,960
8,000,000
75,000,000
32,469,600
2,692,760
8,261,280
6,635,880
1,863,960
699,840
125,000
17,131,440

4,061,040
68,366,273
1,350,000
15,617,988,229 15,617,988,229

3,920,138,824 5,507,836,765
1,587,697,941
 Description Asset Type Qty
Land Land 1
Land Improvement Land Improvement 1
Building A Building 1
Building B Building 1
Machine A Equipment 1
Machine B Equipment 1
Komputer Equipment 10
Printer Equipment 5
Furniture Equipment 5
Toyota Altis Vehicle 2
Toyota Alphard Vehicle 1
Kijang Inova Vehicle 2

Acquisition Cost
Description Asset Type 31 Dec 2018
Land Land 520,000,000
Land Improvement Land Improvement -
Building A Building 2,200,000,000
Building B Building 2,800,000,000
Machine A Equipment 700,000,000
Machine B Equipment 500,000,000
Komputer Equipment 60,000,000
Printer Equipment 12,500,000
Furniture Equipment 12,500,000
Toyota Altis Vehicle 800,000,000
Toyota Alphard Vehicle -
Kijang Inova Vehicle -
7,605,000,000

Adjustment
1 Employee receivable 320,000,000
Vehicle - Kijang Innova 320,000,000

2 Repair & Maintenance expense 200,000,000

Building 200,000,000

3 Land improvement 30,000,000

Land 30,000,000

4 No entry, record correctly

Vehicle - Toyota Alphard 650,000,000
Acc. Depreciation - Toyota Altis 200,000,000
Gain on Disposal of Plant Assets 50,000,000
Vehicle - Toyota Altis 800,000,000
5 Accumulated Depreciation - Equipment 2,875,000
Loss on disposal of plant assets 9,125,000
Equipment - Komputer 12,000,000

6 Depreciation expense - Land improvement 2,500,000

Depreciation expense - Building 605,468,750
Depreciation expense - Equipment 150,625,000
Depreciation expense - Vehicle 210,000,000
Acc. Depreciation - Land Improvement 2,500,000
Acc. Depreciation - Building 605,468,750
Acc. Depreciation - Equipment 150,625,000
Acc. Depreciation - Vehicle 210,000,000
 Cost/Item Total Asset Cost Total Residual Value Depreciable cost
520,000,000 520,000,000 - -
30,000,000 30,000,000 - 30,000,000
2,200,000,000 2,200,000,000 200,000,000 2,200,000,000
2,800,000,000 2,800,000,000 300,000,000 2,800,000,000
700,000,000 700,000,000 - 700,000,000
500,000,000 500,000,000 80,000,000 420,000,000
6,000,000 60,000,000 - 60,000,000
2,500,000 12,500,000 - 12,500,000
2,500,000 12,500,000 - 12,500,000
400,000,000 800,000,000 - 800,000,000
650,000,000 650,000,000 100,000,000 550,000,000
320,000,000 640,000,000 60,000,000 580,000,000

Acc. Depre 31 Dec

Book Value Addition Disposal
2018
- 520,000,000 -
- - 30,000,000
(68,750,000) 2,131,250,000 -
(87,500,000) 2,712,500,000 -
(65,625,000) 634,375,000 -
(39,375,000) 460,625,000 -
(6,875,000) 53,125,000 - (12,000,000)
(1,171,875) 11,328,125 -
(1,171,875) 11,328,125 -
(200,000,000) 600,000,000 - (800,000,000)
- - 650,000,000
- - 640,000,000
(470,468,750) 7,134,531,250 1,320,000,000 (812,000,000)
((Equipment/8 Tahun*11/12) + (Equipment/8 Tahun))*2 ---> Equipment = 6.000.000

Equipment*2 Unit

Land Improvement/10 Tahun*10/12 ---> Land Improvement = 30.000.000

Building A + Building B ---> Building A = Acquisition Cost - Acc. Depre 2018
Building A = 2.200.000.000 (Di Soal) - 68.750.000
68.750.000 ---> (200%/16)*2.200.000.000*3/12

Building B = 2.800.000.000 (Di Soal) - 87.500.000

87.500.000 ---> (200%/16)*2.800.000.000 *3/12
 Purchase date Method Useful life Exp 2018 Exp 2019
01 Januari 2018 - - - -
01 Maret 2019 SL 10 - 10
01 Oktober 2018 DB 16 3 12
03 Oktober 2018 DB 16 3 12
01 April 2018 SL 8 9 12
20 Maret 2018 SL 8 9 12
01 Februari 2018 SL 8 11 12
01 April 2018 SL 8 9 12
01 April 2018 SL 8 9 12
02 Januari 2018 SL 4 12 -
01 Januari 2019 SL 4 - 12
01 Juli 2019 SL 4 - 6

Acquisition Cost 31
Depre Exp Accum Depre Book Value
Dec 2019
520,000,000 - - 520,000,000
30,000,000 2,500,000 (2,500,000) 27,500,000
2,200,000,000 266,406,250 (335,156,250) 1,864,843,750
2,800,000,000 339,062,500 (426,562,500) 2,373,437,500
700,000,000 87,500,000 (153,125,000) 546,875,000
500,000,000 52,500,000 (91,875,000) 408,125,000
48,000,000 7,500,000 (14,375,000) 33,625,000
12,500,000 1,562,500 (2,734,375) 9,765,625
12,500,000 1,562,500 (2,734,375) 9,765,625
- - -
650,000,000 137,500,000 (137,500,000) 512,500,000
640,000,000 72,500,000 (72,500,000) 567,500,000
8,113,000,000 968,593,750 (1,239,062,500) 6,873,937,500
= 6.000.000
Depre. Exp/Month
0
250,000
To be calculate
To be calculate
7,291,667
4,375,000
625,000
130,208
130,208
16,666,667
11,458,333
12,083,333
 PT. Gilang Gemilang
TOP SCHEDULE PLANT ASSETS
Per 31 Desember 2019

WP Balance per Book

Acc # Descriptions
Index 31 Desember 2019
1700 Plant Assets
1701 Land E1 TB 550,000,000
1702 Land Improvement E2 TB -
1703 Building E3 TB 5,200,000,000
1704 Equipment E4 TB 1,285,000,000
1705 Vehicle E5 TB 1,610,000,000
TOTAL 8,645,000,000
^

1710 Acc Depreciation Plant Assets

1711 Acc Depreciation Land Improvement E6 TB -
1712 Acc Depreciation Building E7 TB (156,250,000)
1713 Acc Depreciation Equipment E8 TB (114,218,750)
1714 Acc Depreciation Vehicle E9 TB -
TOTAL (270,468,750)
^

8,374,531,250
^
Prepared by (date) Reviewed by (date)
11/28/2023
Riovaldo Jaladharma & Syifa Nadira P. P.

TB : Agree to trial balance as of 31 Dec 2019

PY : Agree to prior year audited balance as of 31 Dec 2018
^ : Correctly footed
< : Correctly cross footed

Conclusion :
Prepaid Expense are fairly stated
 PT. Gilang Gemilang
P SCHEDULE PLANT ASSETS
Per 31 Desember 2019

PAJE/PRJE Audited Balance Audited Balance

Debit Credit 31 Desember 2019 31 Desember 2018

30,000,000 520,000,000 < PY 520,000,000

30,000,000 30,000,000 < PY -
200,000,000 5,000,000,000 < PY 5,000,000,000
12,000,000 1,273,000,000 < PY 1,285,000,000
320,000,000 1,290,000,000 < PY 800,000,000
30,000,000 562,000,000 8,113,000,000 7,605,000,000
^ ^

2,500,000 (2,500,000) < PY -

605,468,750 (761,718,750) < PY (156,250,000)
2,875,000 150,625,000 (261,968,750) < PY (114,218,750)
210,000,000 (210,000,000) < PY (200,000,000)
2,875,000 968,593,750 (1,236,187,500) (470,468,750)
^ ^ ^ ^

32,875,000 1,530,593,750 6,876,812,500 7,134,531,250

^ ^ ^ ^
Schedule Description Indeks
TOP SCHEDULE PLANT ASSETS E