NERACA SALDO AWAL

PT CANTIKA PHONE
PER 30 NOVEMBER 2023

NO AKUN NAMA AKUN DEBET KREDIT

1-1100 Petty Cash Rp 5,000,000
1-1101 Bank BCA Rp 300,000,000
1-1102 Bank Mandiri Rp 500,000,000
1-1103 Marketable Securities Rp 107,100,000
1-1104 Accounts Receivables Rp 255,411,000
1-1105 Allowance for Doubtful Debt Rp 15,250,000
1-1106 Employee Receivable Rp 800,000
1-1107 Merchandise Inventory Rp 495,600,000
1-1108 Office Supplies Rp 15,000,000
1-1109 VAT-In Rp 7,084,000
1-1110 Prepaid Income Tax Rp 43,890,000
1-2100 Land Rp 645,000,000
1-2101 Vehicles Rp 350,000,000
1-2102 Accumulation Depreciation-Vehicle Rp 218,750,000
1-2103 Equipment Rp 325,000,000
1-2104 Accumulation Depreciation-Equipment Rp 199,739,583
1-2105 Building Rp 758,000,000
1-2106 Accumulation Depreciation-Building Rp 481,645,833
2-1100 Accounts Payable Rp 313,575,000
2-1101 Wages&Salaries Payable Rp 21,500,000
2-1102 Accured Expense Rp 2,430,000
2-1103 VAT-Out Rp 23,226,500
2-1104 Income Tax Payable
2-1105 Devidend Payable
3-1000 Common Stock Rp 450,000,000
3-1001 Retained Earnings Rp 1,388,215,250
3-1002 Dividend
3-1003 Income Summary
4-1000 Sales Rp 1,918,120,000
4-1100 Freight Collected Rp 17,850,000
4-1001 Sales Discounts Rp 25,475,000
4-1002 Sales Returns Rp 28,616,750
5-1000 Cost of Goods Sold Rp 897,654,000
6-1100 Wages&Salaries Expense Rp 165,000,000
6-1101 Depreciation Expense Rp 164,197,917
6-1102 Advertising Expense Rp 1,375,000
6-1103 Rent Expense
6-1104 Maintenance Expense
6-1105 Electricity, Water,&Telephone Expense Rp 7,470,000
6-1106 Income Tax Expense
6-1107 Supplies Expense
 6-1108 Bad Debt Expense
6-1109 Insurance Expense
8-1001 Interest Income Rp 25,487,650
8-1002 Devidend Income
8-1003 Gain or Sales of Marketable Securities Rp 58,800,000
8-1004 Late Fees Collected
8-1005 Other Income
9-1000 Bank Service Charge Rp 375,645
9-1100 Interest Expense Rp 36,540,504
9-1200 Late Fee Expense
TOTAL Rp 5,134,589,816 Rp 5,134,589,816

INFORMASI ACCOUNT RECEIVABLE

NO NAMA PELANGGAN No. Faktur Tanggal SALDO PIUTANG
1 Pelanggan Umum
2 Muhammad Yogi Cellular F-11/01 20/11/2023 Rp 66,000,000
3 Permata Sari Cellular F-11/02 23/11/2023 Rp 80,000,000
4 Cahaya Abadi Cellular F-11/03 27/11/2023 Rp 84,100,000
5 Isca Sentosa Cellular Rp -
TOTAL

INFORMASI ACCOUNT PAYABLE

NO NAMA PEMASOK No. Faktur Tanggal SALDO UTANG
1 PT. Samsung Abadi NF/001-11-23 10/11/2023 Rp 42,500,000
2 PT. Redmi Sakti NF/002-11-23 18/11/2023 Rp 81,000,000
3 PT. Vivo Raya NF/003-11-23 25/11/2023 Rp 60,000,000
4 PT. Realme Galaksi NF/004-11-23 29/11/2028 Rp 99,000,000
TOTAL

INFORMASI MERCHANDISE INVENTORY

NO NAMA BARANG KUANTITAS HARGA PER UNIT
1 Samsung Galaxy A05 Rp 33 Rp 1,700,000
2 Samsung Galaxy M33 Rp 20 Rp 2,700,000
3 Redmi Note 17 Rp 25 Rp 2,400,000
4 Redmi Note 12 Pro Rp 15 Rp 3,300,000
5 Vivo V22 Rp 18 Rp 6,000,000
6 Vivo V23e Rp 22 Rp 4,000,000
7 Realme 10 Rp 25 Rp 3,200,000
TOTAL

INFORMASI AKTIVA TETAP

NO NAMA AKTIVA TETAP UMUR EKONOMIS TANGGAL PEROLEHAN
1 Tanah 1 November 2021
2 Kendaraan 8 tahun 1 December 2018
3 Peralatan 8 tahun 1 January 2019
4 Bangunan 20 tahun 1 November 2018
VAT OUT 211,150,000.00 VAT IN 64400000
23,226,500.00 7084000

listrik, air,telp 1,750,000

wifi 680,000
 Rp0

Rp 36,940,504

PPN 11% TOTAL

Rp 7,260,000 Rp73,260,000
Rp 8,800,000 Rp88,800,000
Rp 9,251,000 Rp93,351,000
Rp - Rp0
Rp255,411,000

PPN 11% TOTAL

Rp 4,675,000 Rp47,175,000
Rp 8,910,000 Rp89,910,000
Rp 6,600,000 Rp66,600,000
Rp 10,890,000 Rp109,890,000
Rp313,575,000

TOTAL HARGA HARGA JUAL PER UNIT

Rp56,100,000 Rp2,200,000
Rp54,000,000 Rp3,200,000
Rp60,000,000 Rp2,900,000
Rp49,500,000 Rp3,800,000
Rp108,000,000 Rp6,500,000
Rp88,000,000 Rp4,500,000
Rp80,000,000 Rp3,700,000
Rp 495,600,000

HARGA PEROLEHAN NILAI SISA

Rp645,000,000
Rp350,000,000 Rp85,000,000.00 Rp3,645,833 60 ### Rp40,104,167
Rp325,000,000 Rp65,000,000.00 Rp3,385,417 59 ### Rp37,239,583
Rp758,000,000 Rp300,000,000.00 Rp7,895,833 61 ### Rp86,854,167
###