Inventory's name : TV P-268

INVENTORY CARD Code :

Method : FIFO
In Out
Date Description
Unit Price Amount Unit Price
1-Dec Saldo awal
1-Dec Penjualan 20 625,000
7-Dec Pembelian 18 650,000 11,700,000

10-Dec Retur pembelian -2 650,000 -1,300,000

12-Dec Penjualan 9 625,000

15-Dec Retur penjualan -3 625,000

16-Dec Penjualan 6 625,000

19-Dec Pembelian 20 700,000 14,000,000

22-Dec Penjualan 15 625,000

24-Dec Penjualan 15 625,000

31-Dec Penjualan 10 625,000

Jumlah 36 24,400,000 72

Inventory's name : AC P-55

INVENTORY CARD Code :
Method : FIFO
In Out
Date Description
Unit Price Amount Unit Price
1-Dec Saldo awal
1-Dec Penjualan 15 750,000
7-Dec Pembelian 18 800,000 14,400,000

10-Dec Retur pembelian -2 800,000 -1,600,000

12-Dec Penjualan 7 750,000

15-Dec Retur penjualan -2 750,000

16-Dec Penjualan 10 750,000

 19-Dec Pembelian 20 800,000 14,000,000

22-Dec Penjualan 10 750,000

24-Dec Penjualan 15 750,000

31-Dec Penjualan 5 750,000

Jumlah 36 26,800,000 60

Daftar Saldo Persediaan

Saldo Persediaan Niai
Item No Nama produk
Unit Harga/unit Persediaan
LCD A-123 8 625,000 5,000,000
16 650,000 10,400,000
20 700,000 14,000,000
HW A-345 10 750,000 7,500,000
16 800,000 12,800,000
20 800,000 16,000,000
268

Out Balance
Amount Unit Price Amount
80 625,000 50,000,000
12,500,000 60 625,000 37,500,000
60 625,000 37,500,000
18 650,000 11,700,000
60 625,000 37,500,000
16 650,000 10,400,000
5,625,000 51 625,000 31,875,000
16 650,000 10,400,000
-1,875,000 54 625,000 33,750,000
16 650,000 10,400,000
3,750,000 48 625,000 30,000,000
16 650,000 10,400,000
48 625,000 30,000,000
16 650,000 10,400,000
20 700,000 14,000,000
9,375,000 33 625,000 20,625,000
16 650,000 10,400,000
20 700,000 14,000,000
9,375,000 18 625,000 11,250,000
16 650,000 10,400,000
20 700,000 14,000,000
6,250,000 8 625,000 5,000,000
16 650,000 10,400,000
20 700,000 14,000,000
45,000,000 44 29,400,000

55

Out Balance
Amount Unit Price Amount
70 750,000 52,500,000
11,250,000 55 750,000 41,250,000
55 750,000 41,250,000
18 800,000 14,400,000
55 750,000 41,250,000
16 800,000 12,800,000
5,250,000 48 750,000 36,000,000
16 800,000 12,800,000
-1,500,000 50 750,000 37,500,000
16 800,000 12,800,000
7,500,000 40 750,000 30,000,000
16 800,000 12,800,000
 40 750,000 30,000,000
16 800,000 12,800,000
20 800,000 16,000,000
7,500,000 30 750,000 22,500,000
16 800,000 12,800,000
20 800,000 16,000,000
11,250,000 15 750,000 11,250,000
16 800,000 12,800,000
20 800,000 16,000,000
3,750,000 10 750,000 7,500,000
16 800,000 12,800,000
20 800,000 16,000,000
45,000,000 46 36,300,000
 PT MANDIRI
SALES JOURNAL
At Dec 2019
DEBIT
DATE INVOICE NUMBER DISCRIPTION TERM OF
ACCOUNT
RECEIVABLE
2019
Dec-01 FPJ19-1 Toko Aziz 2/10 net 30 Rp 40,607,500
Dec-12 FPJ19-2 Toko Anyar 2/10 net 30 Rp 18,762,500
Dec-22 FPJ19-3 Toko Daya 2/10 net 30 Rp 29,075,000
Dec-24 FPJ19-4 Toko Ambar 2/10 net 30 Rp 35,112,500
Dec-31 FPJ19-5 Toko Ambar 2/10 net 30 Rp 17,238,000

Rp 140,795,500
TOTAL
Rp 140,795,500

RECAPITULA
ACCOUNT
DEBIT
NUMBER
1-1120 Rp 140,795,500

TOTAL Rp 140,795,500
ANDIRI
OURNAL
c 2019
DEBIT CREDIT

COGS VAT OUT SALES MERCHANDISE FREIGHT COLLECTED

INVENTORY

Rp 3,687,500 Rp 36,875,000 Rp 45,000

Rp 1,687,500 Rp 16,875,000 Rp 200,000
Rp 2,625,000 Rp 26,250,000 Rp 200,000
Rp 3,187,500 Rp 31,875,000 Rp 50,000
Rp 1,562,500 Rp 15,625,000 Rp 50,500

Rp 12,750,000 Rp 127,500,000 Rp 545,500

140,795,500 Rp 140,795,500

RECAPITULASI
ACCOUNT
CREDIT
NUMBER
1-3301 Rp 12,750,000
4-1100 Rp 127,500,000
4-2100 Rp 545,500

TOTAL Rp 140,795,500
 PT MANDIRI
PURCHASE JOURNAL
At Dec 2019
DEBIT
INVOICE TERM OF
DATE DISCRIPTION MERCHANDISE SUNDRY COLU
NUMBER PAYMENT VAT IN
INVENTORY
ACCOUNT
Dec-07 NP2-19 PT Makmur Raya 3/10 net 50 19,700,000 1,970,000
Dec-19 D19-19 PT Duta Irama 3/10 net 50 30,000,000 3,000,000 Freight C.

49,700,000 4,970,000
TOTAL
54,820,000

RECAPITULASI
ACCOUNT
DEBIT
NUMBER
 DEBIT CREDIT
SUNDRY COLUMN ACCOUNT
PAYABLE
REFF AMOUNT
21,670,000
150,000 33,150,000

Rp 150,000 54,820,000
4,820,000 54,820,000

RECAPITULASI
ACCOUNT
KREDIT
NUMBER
 PT MA
CASH RECEIP
At Dec
DEBIT
INVOICE
DATE DISCRIPTIONS
NUMBER SALES SUNDRY COLUMN
CASH IN BANK
DISCOUNT
ACCOUNT
2019
Dec-03 BKM 19-1 Toko Ambar 20,212,500 412,500
Dec-16 NK19-1 Nyonya Rina 19,125,000
Dec-18 BKM 19-2 Toko Anyar 20,831,250
Dec-21 BKM 19-3 Toko Aziz 27,500,000
Dec-27 BKM 19-4 Toko Daya 28,493,500 581,500

Rp 116,162,250 Rp 994,000
TOTAL
Rp 117,156
 PT MANDIRI
CASH RECEIPT JOURNAL
At Dec 2019
BIT CREDIT

ACCOUNT
SUNDRY COLUMN SUNDRY COLUMN
RECEIVABLE SALES VAT OUT
REFF AMOUNT ACCOUNT

20,625,000
17,250,000 1,725,000 Freight C.
20,625,000 Late Fee C.
27,500,000
29,075,000

Rp 97,825,000 Rp 17,250,000 Rp 1,725,000

117,156,250 Rp 11

RECAPITULASI
ACCOUNT ACCOUNT
DEBIT
NUMBER NUMBER
1-1110 Rp 116,162,250 1-1210
4-2300 Rp 994,000 4-1100
2-1310
4-2100

TOTAL Rp 117,156,250 TOTAL

 SUNDRY COLUMN

REFF AMOUNT

150,000
206,250

Rp 356,250
117,156,250

I
CREDIT

Rp 97,825,000
Rp 17,250,000
Rp 1,725,000
Rp 150,000
Rp 206,250
Rp 117,156,250
 PT MANDIRI
CASH PAYMENT JOURNAL
At Dec 2019
DEBIT

INVOICE
DATE ACCOUNT SUNDRY COLUMN
NUMBER DISCRIPTION VAT IN
PAYABLE

ACCOUNT
2019
Dec-09 BKK 19-1 PT Sekar Jaya Rp 55,000,000
Dec-13 BKK 19-2 PT Duta Irama Rp 13,750,000
Dec-26 BKK 19-3 PT Makmur Rp 27,500,000 Denda
Dec-28 BKK 19-4 Bank Andro Rp 18,750,000 Bunga
Dec-30 BKK 19-5 Gaji Karyawan
Dec-31 BKK 19-6 Petty Cash Petty Cash
Dec-31 BKK 19-7 Master Card Rp 5,250,000

Rp 120,250,000
TOTAL
Rp 130

DEBIT
 T MANDIRI
AYMENT JOURNAL
t Dec 2019
CREDIT

PURCHASE
SUNDRY COLUMN CASH IN BANK SUNDRY COLUMN
DISCOUNT

REFF AMOUNT ACCOUNT REFF AMOUNT

Rp 1,650,000 Rp 53,350,000
Rp 13,750,000
Rp 275,000 Rp 27,775,000
Rp 1,875,000 Rp 20,625,000
Rp 4,500,000 Rp 4,275,000 PPh Rp 225,000
Rp 3,550,000 Rp 3,550,000
Rp 5,250,000

Rp 10,200,000 Rp 1,650,000 Rp 128,575,000 Rp 225,000

130,450,000 Rp 130,450,000

ACCOUNT
CREDIT
NUMBER
 PT MANDIRI
GENERAL JOURNAL
At Dec 2018
DATE DISCRIPTIONS REFF DEBIT CREDIT
10-Dec Account payable 3,190,000
Freight Paid 3,190,000
14-Dec Freight Collected 5,775,000
Account receivable 5,775,000

RECAPITULASI
ACCOUNT NUMBER DEBIT ACCOUNT NUMBER CREDIT
 PT MANDIRI
PETTY CASH JOURNAL
31 Desember 2018

INVOICE DEBIT
DATE DESCRIPTION
NO
ACC NUMBER AMOUNT
2019
Dec-02 VKK 19 – 1 Pamflet Iklan 6-1000 Rp 1,000,000
Dec-04 VKK 19 – 2 Perlengkapan 1-1320 Rp 625,000
Dec-05 VKK 19 – 3 Tagihan Telepon 6-1220 Rp 437,000
Dec-08 VKK 19 – 4 Tagihan Listrik 6-1210 Rp 720,000
Dec-11 VKK 19 – 5 Tagihan PAM 6-1210 Rp 468,000
Dec-23 VKK 19 – 6 Reparasi 6-2500 Rp 300,000

TOTAL Rp 3,550,000

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
6-1000 Rp 1,000,000 6-1000
1-1320 Rp 625,000 1-1320
6-1220 Rp 437,000 6-1220
6-1210 Rp 1,188,000 6-1210
6-2500 Rp 300,000 6-2500

TOTAL Rp 3,550,000 TOTAL

 CREDIT

Petty Cash

Rp 1,000,000
Rp 625,000
Rp 437,000
Rp 720,000
Rp 468,000
Rp 300,000

Rp 3,550,000

N
CREDIT
AMOUNT
Rp 1,000,000
Rp 625,000
Rp 437,000
Rp 1,188,000
Rp 300,000

Rp 3,550,000
BUKU PEMBANTU PIUTANG
NAMA : TOKO AZIZ
BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT
(Rp) (Rp) (Rp)
30-Nov Saldo awal 27,500,000 27,500,000
1-Dec Penjualan 40,607,500 68,107,500
21-Dec Kas Masuk 27,500,000 40,607,500

NAMA : TOKO ANYAR

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT
(Rp) (Rp) (Rp)
30-Nov Saldo awal 20,625,000 20,625,000
12-Dec Penjualan 18,762,500 39,387,500
18-Dec Kas Masuk 20,625,000 18,762,500

NAMA : TOKO DAYA

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT
(Rp) (Rp) (Rp)
22-Dec Penjualan 29,075,000 29,075,000
27-Dec Kas Masuk 29,075,000 0

NAMA : TOKO AMBAR

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT
(Rp) (Rp) (Rp)
30-Nov Saldo awal 20,625,000 20,625,000
3-Dec Kas Masuk 20,625,000 0
24-Dec Penjualan 35,112,500 35,112,500
31-Dec Penjualan 17,238,000 52,350,500

DAFTAR SALDO PIUTANG

NO NAMA DEBITUR SALDO
TOKO AZIZ 40,607,500
TOKO ANYAR 18,762,500
TOKO DAYA 0
TOKO AMBAR 52,350,500
TOTAL 111,720,500
BALANCE
CREDIT
(Rp)

BALANCE
CREDIT
(Rp)

BALANCE
CREDIT
(Rp)

BALANCE
CREDIT
(Rp)
BUKU PEMBANTU UTANG
NAMA : PT MAKMUR RAYA
BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov Saldo awal 27,500,000 27,500,000
7-Dec Pembelian 21,670,000 49,170,000
26-Dec Kas Keluar 27,500,000 21,670,000

NAMA : PT DUTA IRAMA

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov Saldo awal 13,750,000 13,750,000
19-Dec Pembelian 33,150,000 46,900,000
13-Dec Kas Keluar 13,750,000 33,150,000

NAMA : PT SEKAR JAYA

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov Saldo awal 55,000,000 55,000,000
9-Dec Kas Keluar 55,000,000 0

DAFTAR SALDO UTANG

NO NAMA KREDITUR SALDO
PT MAKMUR RAYA 21,670,000
PT DUTA IRAMA 33,150,000
PT SEKAR JAYA 0
TOTAL 54,820,000
 PT MANDIRI
ADJUSTING JOURNAL
At Dec 2019
DATE DISCRIPTIONS REFF DEBIT CREDIT
31-Dec Cash in bank 2,150,000
Bank service charge 350,000
Interest income 2,500,000
31-Dec Supplies expense 3,500,000
Supplies 3,500,000
Bad debt expense 3,437,500
Allowance for doubtful debt 3,437,500
Rent expense 1,125,000
Prepaid rent 1,125,000
Insurance expense 3,150,000
Prepaid insurance 3,150,000
31-Dec Depreciation expense 6,650,000
Building accum. Dept 1,250,000
Vehicle accum dept 3,150,000
Equipment accum dept 2,250,000
31-Dec PPn outcome 92,125,000
PPn income 70,125,000
PPn payable 22,000,000

RECAPITULASI
ACCOUNT NUMBER DEBIT ACCOUNT NUMBER CREDIT
BUKU BESAR UMUM
NAMA AKUN : Cash in bank
BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 172,575,000 172,575,000
3-Dec 20,212,500 192,787,500
9-Dec 53,350,000 139,437,500
13-Dec 13,750,000 125,687,500
16-Dec 19,125,000 144,812,500
18-Dec 20,831,250 165,643,750
21-Dec 27,500,000 193,143,750
26-Dec 27,775,000 165,368,750
27-Dec 28,493,500 193,862,250
28-Dec 20,625,000 173,237,250
30-Dec 4,275,000 168,962,250
31-Dec 3,550,000 165,412,250
31-Dec 2,150,000 167,562,250
31-Dec 5,250,000 162,312,250

NAMA AKUN : Petty Cash

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 3,750,000 3,750,000
31-Dec 3,550,000 200,000

NAMA AKUN : Allowance for Doubtful Debt

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 4,500,000 4,500,000
31-Dec 3,437,500 7,937,500

NAMA AKUN :Merchandise Inventory

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 102,500,000 102,500,000
7-Dec 19,700,000 122,200,000
19-Dec 30,000,000 152,200,000

NAMA AKUN : Prepaid rent

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF
 DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 1,875,000 1,875,000
31-Dec 1,125,000 750,000

NAMA AKUN : Prepaid insurance

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 5,000,000 5,000,000
31-Dec 3,150,000 1,850,000

NAMA AKUN : PPn Income

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 70,125,000 70,125,000
31-Dec 70,125,000 0

NAMA AKUN : Building Accummulated Depr

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 19,062,500 19,062,500
31-Dec 1,250,000 20,312,500

NAMA AKUN : Vehicle Accummulated Depr

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 6,250,000 6,250,000
31-Dec 3,150,000 9,400,000

NAMA AKUN : Equipment Accummulated Depr

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 26,875,000 26,875,000
31-Dec 2,250,000 29,125,000

NAMA AKUN : Account Payable

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 96,250,000 96,250,000
 10-Dec 3,190,000 93,060,000
31-Dec 120,250,000 54,820,000 27,630,000

NAMA AKUN : Sales Merchaindise

BALANCE
DEBIT CREDIT
DATE DESCRIPTIONS POS REFF DEBIT CREDIT
(Rp) (Rp) (Rp) (Rp)
30-Nov 693,125,000 693,125,000
16-Dec 17,250,000 710,375,000
31-Dec 127,500,000 837,875,000
 PT MANDIRI
TRIAL BALANCE
PER 31 DESEMBER 2018
Account Number Account Name Debit
Cash In Bank Rp172,575,000
Petty Cash Rp3,750,000
Account Receivable Rp105,945,500
Allowance for Doubtful Debt Rp7,937,500
Merchandise Inventory Rp152,200,000
Supplies Rp5,000,000
Prepaid Rent Rp750,000
Prepaid Insurance Rp1,850,000
PPN Income Rp0
Stock Investment Rp418,750,000
Land Rp343,750,000
Building at cost Rp200,000,000
Building Accummulated Depr Rp20,312,500
Vehicle at cost Rp100,000,000
Vehicle Accummulated Depr Rp9,400,000
Equipment Rp81,250,000
Equipment Accummulated Depr Rp29,125,000
Credit Card Rp5,250,000
Account Payable Rp27,630,000
Account Expense Rp1,625,000
PPN Outcome Rp0
Bank Andro Loan Rp125,000,000
Common Stock Rp987,500,000
Retained Earning Rp66,250,000
Sales of merchandise Rp837,875,000
Freight Collected Rp7,335,500
Sales Discount Rp11,619,000
Cost Of Goods Sold Rp404,300,000
Freight Paid Rp1,525,000
Purchase Discount Rp3,012,500
Advertising Expense Rp17,500,000
In Store promotion expense Rp10,000,000
Utility expense Rp9,000,000
Telephone expense Rp6,750,000
Rent expense Rp16,750,000
Supplies expense Rp13,000,000
Maintenance and repair expense Rp12,500,000
Bad Debt expense Rp5,937,500
Depreciation expense Rp23,837,500
Insurance expense Rp11,275,000
Wages and Salaries Rp33,125,000
Interest Income Rp6,875,000
Deviden Income Rp42,624,000
Interst Expense Rp5,087,500
Bank Service Charge Rp9,725,000
JUMLAH Rp2,177,752,000 Rp2,177,752,000
 PT MANDIRI
WORKSHEET
At 31 Dec 2019

Trial Balance after AJP

Account Number Account Name
Debit Kredit
Cash In Bank 172,575,000
Petty Cash 3,750,000
Account Receivable 105,945,500
Allowance for Doubtful Debt 7,937,500
Merchandise Inventory 152,200,000
Supplies 5,000,000
Prepaid Rent 750,000
Prepaid Insurance 1,850,000
PPN Income
Stock Investment 418,750,000
Land 343,750,000
Building at cost 200,000,000
Building Accummulated Depr 20,312,500
Vehicle at cost 100,000,000
Vehicle Accummulated Depr 9,400,000
Equipment 81,250,000
Equipment Accummulated Depr 29,125,000
Credit Card 5,250,000
Account Payable 27,630,000
Account Expense 1,625,000
PPN Outcome
Bank Andro Loan 125,000,000
Common Stock 987,500,000
Retained Earning 66,250,000
Sales of merchandise 837,875,000
Freight Collected 7,335,500
Sales Discount 11,619,000
Cost Of Goods Sold 404,300,000
Freight Paid 1,525,000
Purchase Discount 3,012,500
Advertising Expense 17,500,000
In Store promotion expense 10,000,000
Utility expense 9,000,000
Telephone expense 6,750,000
Rent expense 16,750,000
Supplies expense 13,000,000
Maintenance and repair expense 12,500,000
Bad Debt expense 5,937,500
Depreciation expense 23,837,500
Insurance expense 11,275,000
Wages and Salaries 33,125,000
Interest Income 6,875,000
Deviden Income 42,624,000
Interst Expense 5,087,500
Bank Service Charge 9,725,000
JUMLAH 2,177,752,000 2,177,752,000
I
T
19

Income Statement Balance Sheet

Debit Kredit Debit Kredit
172,575,000
3,750,000
105,945,500
7,937,500
152,200,000
5,000,000
750,000
1,850,000

418,750,000
343,750,000
200,000,000
20,312,500
100,000,000
9,400,000
81,250,000
29,125,000
5,250,000
27,630,000
1,625,000

125,000,000
987,500,000
66,250,000
837,875,000
7,335,500
11,619,000
404,300,000
1,525,000
3,012,500
17,500,000
10,000,000
9,000,000
6,750,000
16,750,000
13,000,000
12,500,000
5,937,500
23,837,500
11,275,000
33,125,000
6,875,000
 42,624,000
5,087,500
9,725,000
591,931,500 897,722,000 1,585,820,500 1,280,030,000
305,790,500 305,790,500
897,722,000 897,722,000 1,585,820,500 1,585,820,500
 PT MANDIRI
PROFIT & LOSS
DECEMBER 2019
Description Rp Rp
Revenue
Sales of merchandise 837,875,000
Freight Collected 7,335,500
Purchase Discount 3,012,500
Interest Income 6,875,000
Deviden Income 42,624,000
897,722,000
Expense
Sales Discount 11,619,000
Cost Of Goods Sold 404,300,000
Freight Paid 1,525,000
Advertising Expense 17,500,000
In Store promotion expense 10,000,000
Utility expense 9,000,000
Telephone expense 6,750,000
Rent expense 16,750,000
Supplies expense 13,000,000
Maintenance and repair expense 12,500,000
Bad Debt expense 5,937,500
Depreciation expense 23,837,500
Insurance expense 11,275,000
Wages and Salaries 33,125,000
Interst Expense 5,087,500
Bank Service Charge 9,725,000
591,931,500
Profit 305,790,500
 PT MANDIRI
LAPORAN RETAINED EARNING
At Dec 2019
Description
Modal awal 987,500,000
Profit 305,790,500
Modal akhir 1,293,290,500
 PT MANDIRI
BALANCE SHEET
DECEMBER 2019

ASSETS
DESCRIPTION Rp

Cash In Bank 172,575,000

Petty Cash 3,750,000
Account Receivable 105,945,500
Allowance for Doubtful Debt -7,937,500
Merchandise Inventory 152,200,000
Supplies 5,000,000
Prepaid Rent 750,000
Prepaid Insurance 1,850,000
PPN Income 0
Stock Investment 418,750,000
Land 343,750,000
Building at cost 200,000,000
Building Accummulated Depr -20,312,500
Vehicle at cost 100,000,000
Vehicle Accummulated Depr -9,400,000
Equipment 81,250,000
Equipment Accummulated Depr -29,125,000
Credit Card -5,250,000
TOTAL 1,513,795,500
 PT MANDIRI
ALANCE SHEET
ECEMBER 2019

LIABILITY AND EQUITY

DESCRIPTION Rp

Account Payable 27,630,000

Account Expense 1,625,000
PPN Outcome 0
Bank Andro Loan 125,000,000
Common Stock 1,293,290,500
Retained Earning 66,250,000

TOTAL 1,513,795,500
 PT MANDIRI
CASH FLOW REPORT
DECENBER 31, 2019
Rp Balance
Description
Rp
Saldo awal Rp172,575,000 Rp172,575,000
Jurnal Kas Masuk 116,162,250 288,737,250
Jurnal Kas keluar 128,575,000 160,162,250
AJP 2,150,000 162,312,250
TOTAL 162,312,250
 PT MANDIRI
CLOSING JOURNAL
At Dec 2019
DATE DISCRIPTIONS REFF DEBIT
31-Dec Sales of merchandise 837,875,000
Freight Collected 7,335,500
Purchase Discount 3,012,500
Interest Income 6,875,000
Deviden Income 42,624,000
Ikhtisar L/R
31-Dec Ikhtisar L/R 591,931,500
Sales Discount
Cost Of Goods Sold
Freight Paid
Advertising Expense
In Store promotion expense
Utility expense
Telephone expense
Rent expense
Supplies expense
Maintenance and repair expense
Bad Debt expense
Depreciation expense
Insurance expense
Wages and Salaries
Interst Expense
Bank Service Charge
31-Dec Common stock 987,500,000
Ikhtisar L/R
CREDIT

897,722,000

11,619,000
404,300,000
1,525,000
17,500,000
10,000,000
9,000,000
6,750,000
16,750,000
13,000,000
12,500,000
5,937,500
23,837,500
11,275,000
33,125,000
5,087,500
9,725,000

987,500,000
 PT MANDIRI
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2019
ACCOUNT
ACCOUNT NAME DEBIT KREDIT
NUMBER
Cash In Bank 172,575,000
Petty Cash 3,750,000
Account Receivable 105,945,500
Allowance for Doubtful Debt 7,937,500
Merchandise Inventory 152,200,000
Supplies 5,000,000
Prepaid Rent 750,000
Prepaid Insurance 1,850,000
PPN Income
Stock Investment 418,750,000
Land 343,750,000
Building at cost 200,000,000
Building Accummulated Depr 20,312,500
Vehicle at cost 100,000,000
Vehicle Accummulated Depr 9,400,000
Equipment 81,250,000
Equipment Accummulated Depr 29,125,000
Credit Card 5,250,000
Account Payable 27,630,000
Account Expense 1,625,000
PPN Outcome
Bank Andro Loan 125,000,000
Common Stock 1,293,290,500
Retained Earning 66,250,000
TOTAL 1,585,820,500 1,585,820,500