65
Lampiran 6
Contoh Dokumen Surat Permohonan Pembayaran Perusahaan
Jakarta, 23 September 2013 Ref No. : 047-PBCJ/230913 Hal : Permohonan Pembayaran
PT.xxxxxx Alamat... Jakarta Barat Indonesia Up : Bagian Keuangan Dengan hormat,
Sehubungan dengan PO PT. xxxxxx. No. 8000004635/ZT01 tertanggal 21 Mei 2013, dengan ini kami mengajukan permintaan pembayaran sejumlah Rp. 9.500.000,-( sembilan juta lima ratus ribu rupiah ) termasuk PPN 10%.
Sebagai kelengkapan atas tagihan, terlampir kami sampaikan: 1. PO Asli PT. xxxx No.8000004635/ZT01 2. Delivery Order Asli No.047-DCJ/050813
3. Faktur Pajak Penjualan No.010.901-13.08186125 4. Invoice No.047-ICJ/050813
Pembayaran dapat ditransfer ke rekening kami pada: PT.Bank Negara Indonesia Tbk (BNI)
Cabang Harapan Indah, Bekasi a/n PT.COMETINDO CITRA SEMESTA No.Rekening : 13.263366.91 (IDR)
Demikian hal ini kami sampaikan, atas segala perhatian dan kerjasama yang diberikan diucapkan terima kasih .
Hormat kami,
PT.COMETINDO CITRA SEMESTA Di terima,
(………)
(………)
66
Lampiran 7
Contoh Dokumen Purchase Oeder Perusahaan
TO : SHIPMENT TO :
PT.COMETINDO CITRA SEMESTA
Shopping Arcade B-16, Jakarta Garden City Cakung Timur, Jakarta Timur
INDONESIA 13910 Attn.:
Attn: Dear Mrs.Ella
Transducer Pressure Sensor pcs Type: MDT462F-M18-3.5C-32/46-A
Brand: Dynisco
PT.COMETINDO CITRA SEMESTA
Total $ 440.00 Sub Total
Please feel free to contact us at your convenience and we shall be glad to learn that you accept our purchase order. We look forward to receive your feed back. Thank you in advance for your kind attention and coorporation.
Remarks : 40.00 $ VAT 10% 076/C-J/Q/041113 NO. 400.00 $ 1 $ 400.00 $ 400.00 1 Director nama lengkap PAGE 1 PO-NUMBER PO-DATE November 4, 2013
Thank you very much for your quotaion by email, we have great pleasure in submitting the following purchase order for your consideration :
PURCHASE ORDER
QUANTITY PRICE (USD) SUBTOTAL (USD)
DESCRIPTION Project Name :
67
Lampiran 8
Contoh Dokumen Quotation Perusahaan MOTOR SIEMENS
TO : PT. xxxxx SHIPMENT TO :
Biringere, Pangkep, Jawa Barat 90667 PT. XXXXXX
Telp / Fax : Email :
Attn: PROCURMENT & DEPAT MANAGER Dear Sir, pcs Unit € -Director Referensi No : QUOTATION
QUANTITY PRICE (EURO) SUBTOTAL (EURO)
DESCRIPTION
PAGE
1
Q-NUMBER Q-DATE Project Name :
Thank you very much for your inquires, we have great pleasure in submmitting the following quotation for your consideration :
11/28/2013
NO.
S2-042/J-C/281113
PT. COMETINDO CITRA SEMESTA
nama lengkap Sub Total
-€
Please feel free to contact us at your convenience and we shall be glad to learn that you accept our proposal. We look forward to receive your feed back. Thank you in advance for your kind attention and coorporation.
-€ -€ -€ Net Price VAT 10% Grand Total - Payment 100% 2 Weeks after delivery
1
- Delivery Time : 7 Weeks € -Remarks :
68
Lampiran 9
69
Lampiran 10
70
Lampiran 11
Contoh Daftar Akun Perusahaan
No. Akun Nama Tipe Mata Uang
1101 Cash Kas/Bank IDR
1101.001 Cash Rupiah Kas/Bank IDR
1101.002 Cash US Dollar Kas/Bank USD
1101.003 Petty Cash Rupiah Kas/Bank IDR 1101.999 Cash Transfer (Pos Silang) Kas/Bank IDR
1102 Bank Kas/Bank IDR
1102.001 Bank Panin- USD Kas/Bank USD
1102.002 Bank OCBC - Rupiah Kas/Bank IDR 1102.103 Bank OCBC - Euro Kas/Bank EURO 1102.999 Bank Transfer (Pos Silang) IDR Kas/Bank IDR
1103.100 Acc. Receivable [Customer] Akun Piutang IDR
1103.101 Account Receivable IDR Akun Piutang IDR 1103.102 Account Receivable USD Akun Piutang USD 1103.103 Account Receivable EURO Akun Piutang EURO
1104 Advance Purchase [Vendor] Akun Piutang IDR
1104.001 Advance Purchase IDR Akun Piutang IDR 1104.002 Advance Purchase Euro Akun Piutang EURO 1104.003 Advance Purchase USD Akun Piutang USD
1105 Merchandise of Inventory Persediaan
1105.001 Inventory - Siemens Persediaan 1105.002 Inventory - Other Inventory Persediaan
1106 Suplies Inventory Aktiva Lancar lainnya
1106.001 Office Supplies Aktiva Lancar lainnya
1107 Prepayment Aktiva Lancar lainnya
1107.001 Prepaid Rent Aktiva Lancar lainnya 1107.002 Prepaid Insurance Aktiva Lancar lainnya
1108 Prepaid Tax Aktiva Lancar lainnya
1108.001 Purchase Tax (VAT IN) Aktiva Lancar lainnya 1108.025 Prepaid Tax 25 Aktiva Lancar lainnya 1108.026 Prepaid Fiscal Tax Aktiva Lancar lainnya
1201 Historical FA Value Aktiva Tetap
1201.001 Vehicle Aktiva Tetap 1201.002 Equipment Aktiva Tetap
1202 Accumulated Depreciation Akumulasi Penyusutan
1202.002 Accum Deprec Vehicle Akumulasi Penyusutan 1202.003 Accum Deprec Equipment Akumulasi Penyusutan 1299.999 Fixed Assets Transaction Aktiva Lancar lainnya
2101 Account Payable [Vendor] Akun Hutang IDR
2101.001 Account Payable IDR Akun Hutang IDR 2101.002 Account Payable USD Akun Hutang USD 2101.003 Account Payable EURO Akun Hutang EURO
2102 Advance Sales [Customer] Akun Hutang IDR
2102.001 Advance Sales IDR Akun Hutang IDR 2102.002 Advance Sales USD Akun Hutang USD 2102.003 Advance Sales EURO Akun Hutang EURO
2103 Tax Payable Hutang lancar lainnya
2103.001 Sales Tax [VAT OUT] Hutang lancar lainnya 2103.002 Exclusive Tax (PPnBM) Hutang lancar lainnya 2103.021 Tax Payable 21 Hutang lancar lainnya 2103.022 Tax Payable 22 Hutang lancar lainnya 2103.029 Tax Payable 29 Hutang lancar lainnya 2103.999 Other Tax Payable Hutang lancar lainnya
2104 Accrued Payable Hutang lancar lainnya
71
2104.001 Interest Payable Hutang lancar lainnya 2104.002 Salaries Payable Hutang lancar lainnya 2105 Unbilled Receive Inventory from Vend Hutang lancar lainnya 2199 Others Current Liability Hutang lancar lainnya 2602 Leasing Payable Hutang Jangka Panjang 3100 Opening Balance Equity Ekuitas
3400 Retained Earning Ekuitas
4101 Sales Pendapatan
4101.001 Sales Siemens Pendapatan 4101.002 Sales Other Inventory Pendapatan
4102 Item Sales Discount Pendapatan
4102.001 Item Discount Siemens Pendapatan 4102.002 Item Discount Other Pendapatan
4103 Invoice Sales Discount Pendapatan
4103.001 Sales Term Discount Pendapatan 4103.002 Invoice Sales Discount IDR Pendapatan 4103.003 Invoice Sales Discount USD Pendapatan 4103.004 Invoice Sales Discount EURO Pendapatan
4104 Sales Return Pendapatan
4104.001 Sales Return Siemens Pendapatan 4104.002 Sales Return Other Pendapatan
4200 SERVICE REVENUE Pendapatan
4200.001 Service Siemens Pendapatan 4200.002 Service Others Pendapatan
4300 OTHER MAIN REVENUE Pendapatan
4300.001 Customer Receipts Term Discount Pendapatan 4300.002 Freight Charge to Customer Income Pendapatan 4300.003 Late Charge Income to Customer Pendapatan 4300.004 Sales Supplies Pendapatan 4300.999 Other Sales & Service Pendapatan
5100 Cost of Sales [Inventory] Harga Pokok Penjualan
5100.001 Cost of Sales Siemens Harga Pokok Penjualan 5100.002 Cost of Sales Other Harga Pokok Penjualan
5200 Freight In & Exclusive Tax Harga Pokok Penjualan
5200.001 Freight In Harga Pokok Penjualan 5200.002 Exclusive Tax (PPnBM) Harga Pokok Penjualan 5200.003 Vendor Payments Term Discount Harga Pokok Penjualan
6100 Sales Expense Beban
6100.001 Salary Sales Expense Beban 6100.002 Insurance Sales Expense Beban 6100.003 Suplies Sales Expense Beban 6100.004 Rent Sales Expense Beban 6100.005 Advertising Sales Expense Beban 6100.006 Entertaintment Expense Beban 6100.007 Sales Commission Expense Beban 6100.008 Transportation Sales Expense Beban 6100.009 Meal & Healty Sales Expense Beban 6100.010 Repair & Maintenance Sales Expense Beban 6100.011 Tol, Parking & Oil Sales Expense Beban 6100.012 Negotiation Sales Expense Beban 6100.999 Miscellaneous Sales Expense Beban
6200 General & Adm Expense Beban
6200.001 Salary G/A Expense Beban 6200.002 Insurance G/A Expense Beban 6200.003 Rent G/A Expense Beban 6200.004 Suplies G/A Expense Beban
72
6200.004 Suplies G/A Expense Beban 6200.005 Utility Expense Beban 6200.005.001 Electric & Lighting Expense Beban 6200.005.002 Phone, Fax Expense Beban 6200.005.003 Internet Expense Beban 6200.005.004 Water PAM Expense Beban 6200.006 Transportation General Expense Beban 6200.007 Transportation Adm Expense Beban 6200.008 Meal & Healty G/A Expense Beban 6200.009 Stationary G/A Expense Beban 6200.010 Tol, Parking & Oil G/A Expense Beban 6200.011 Repair & Maintenance G/A Expense Beban 6200.012 News Paper, Tabloid & Magazine Exp Beban 6200.013 Professional Fee Expense Beban 6200.014 Bad Debt Expense - AR Beban 6200.015 PBB (Fiscal Land & Building) Beban 6200.016 Charge & Late Fiscal (Sanksi & Denda Beban 6200.017 Interest Income Tax Art 23 Beban 6200.999 Miscellaneous General/Adm Expense Beban 6300 Depreciation Expense Beban 6300.101 Depreciation Expense of Vehicle Beban 6300.102 Depreciation Expense of Equipment Beban 6300.103 Amortization of Trade Mark Beban 6300.104 Amortization of Copy Right Beban 6300.105 Amortization of Goodwill Beban
6400 Annual Expense Beban
6400.001 Benefit of .... (THR) Beban
6400.002 Bonuses Beban
7100 Realize Gain (Loss) Foreign Exc Beban lain-lain 7100.001 Realize Gain (Loss) IDR Beban lain-lain 7100.002 Realize Gain (Loss) USD Beban lain-lain 7100.003 Realize Gain (Loss) EURO Beban lain-lain 7200 Unrealize Gain (Loss) Foreign E Beban lain-lain 7200.001 Unrealize Gain (Loss) IDR Beban lain-lain 7200.002 Unrealize Gain (Loss) USD Beban lain-lain 7200.003 Unrealize Gain (Loss) EURO Beban lain-lain 8100.001 Bank Adm Expense Beban lain-lain 8100.002 Interest Expense Beban lain-lain 8100.003 Donation Expense Beban lain-lain 8100.004 Gain/Loss Dispossal F.A Beban lain-lain 8100.005 Interest Income Tax Beban lain-lain 8100.999 Miscellaneous Other Exp Beban lain-lain 8199.999 Income Tax Company Beban lain-lain 9100.004 Interest Income (Deposito) Pendapatan lain 9100.005 Interest Income (Giro/Rek Koran) Pendapatan lain 9100.006 Gain/Loss Revaluation FA Pendapatan lain 9100.999 Miscellaneous Other Income Pendapatan lain
71
Lampiran 12
Contoh Daftar Pelanggan Perusahaan
No Nama Pelanggan Alamat Baris 1 Alamat Baris 2 Kota No Telepon No Fax Kontak NPWP Saldo Awal Saldo per Tgl Pajak1 Mata Uang Termin Tipe Pelanggan
1000 CASH IDR - - - - - - S IDR C.O.D Umum
1001 PT. Surya Jl. Badak 12 Kebayoran Baru Jakarta Selatan 021 5756678 021 5756679 Mr. Yusak 01.125.444.9-100.000 16250000 12/31/2012 T IDR C.O.D Umum 1002 PT. Mega Utama Jl. Macan Salemba Tengah Jakarta Pusat 021 3100210 021 3100211 Mr. Michael 01.135.344.8-200.000 25000000 12/31/2012 T IDR C.O.D Umum 1003 PT. Radistra Jl. Tikus Hayam Wuruk Jakarta Barat 021 5456678 021 5456678 Miss Dewi 01.225.404.7-200.000 20000000 12/31/2012 T IDR C.O.D Umum 1004 Warastry Center Jl. Kucing Harmoni Jakarta Pusat 021 5692230 021 5692230 Miss Christina 01.325.414.7-110.000 T IDR C.O.D Umum 1007 Multi Guna Electric Jl. Nusa Pekayon Bekasi 021 8991001 021 8891005 Agus 01.155.400.9-200.000 T IDR C.O.D Umum
72
Lampiran 13
Contoh Daftar Pemasok Perusahaan
No Nama Alamat1 Kota Propinsi Negara Telepon Kontak NPWP Saldo Hutang Tgl Saldo Hutang Pajak 1 Mata Uang Termin
V-0001 Siemens Indonesia Jl Kucing 88 Jakarta Timur DKI Jakarta Indonesia 677-8890 Mr Agung 01.100.234.567.9-122 20,000,000.00 12/31/2003 PPN Standart IDR C.O.D. V-0002 Victoria Electrical Jl Harimau 99 Surabaya Jawa Timur Indonesia 677-8891 Mr Gede 01.100.234.567.9-123 25,000,000.00 12/31/2003 PPN Standart IDR C.O.D.
V-0003 Other Cash Vendor IDR - - - - IDR C.O.D.
V-0004 ILTD USD Jl Bangau 104 Singapore Singapore Singapore 677-8893 Miss Alit 01.100.234.567.9-125 - 12/31/2003 PPN Standart USD C.O.D. V-0005 Mechanic Jl Kerbau 999 Dallas Texas United States 677-8894 Miss Sinyo 01.100.234.567.9-126 - 12/31/2003 PPN Standart USD C.O.D. V-0006 Nourth Jl Angsa 103 Jakarta Selatan DKI Jakarta United States 677-8895 Mrs Yuliet 01.100.234.567.9-127 - 12/31/2003 PPN Standart USD C.O.D.
V-0007 Other Cash Vendor USD - - - - USD C.O.D.
V-0008 Namejchen Jl Macan 200 Jakarta Utara DKI Jakarta Belanda Mrs Encik 01.100.234.567.9-128 - 12/31/2003 PPN Standart EURO C.O.D. V-0009 Utterdome Jl Kumbang 300 Jakarta Pusat DKI Jakarta Jerman Mr Romeo 01.100.234.567.9-129 - 12/31/2003 PPN Standart EURO C.O.D.
73
Lampiran 14
Contoh Daftar Persediaan Perusahaan
Item No. Item Description Def Qty Unit 1 Warehouse as of Balance Cost/Unit Total Cost Item Type Discount Tax1 Field 1 Field 2 Field 3
S001 Siemens Motor 1 2 Pcs Centre 31/12/2003 5,000,000 10,000,000 Inventory Part 0 T Siemens Motor Mesin
S002 Siemens Motor 2 3 Pcs Centre 31/12/2003 4,500,000 13,500,000 Inventory Part 0 T Siemens Motor Mesin
S003 Siemens Motor 3 1 Pcs Centre 31/12/2003 3,000,000 3,000,000 Inventory Part 0 T Siemens Motor Mesin
S004 Siemens Motor 4 1 Pcs Centre 31/12/2003 6,000,000 6,000,000 Inventory Part 0 T Siemens Motor Mesin
S005 Siemens Motor 5 4 Pcs Centre 31/12/2003 3,400,000 13,600,000 Inventory Part 0 T Siemens Motor Mesin
S006 Siemens Motor 6 2 Pcs Centre 31/12/2003 6,700,000 13,400,000 Inventory Part 0 T Siemens Motor Mesin
I0001 Electrical Pabrik Brand 1 2 Pcs Centre 31/12/2003 1,000,000 2,000,000 Inventory Part 0 T Brand 1 Mesin Mesin
I0002 Electrical Pabrik Brand 2 3 Pcs Centre 31/12/2003 2,000,000 6,000,000 Inventory Part 0 T Brand 2 Mesin Mesin
I0003 Electrical Pabrik Brand 3 1 Pcs Centre 31/12/2003 3,000,000 3,000,000 Inventory Part 0 T Brand 3 Mesin Mesin
I0004 Electrical Pabrik Brand 4 1 Pcs Centre 31/12/2003 2,500,000 2,500,000 Inventory Part 0 T Brand 4 Mesin Mesin
I0005 Electrical Pabrik Brand 5 1 Pcs Centre 31/12/2003 3,400,000 3,400,000 Inventory Part 0 T Brand 5 Mesin Mesin
74
Lampiran 15
Contoh Daftar Aktiva Tetap Perusahaan
Asset Type Asset Code Description Purchase Date Usage Date Year Month Depr Method Assets Account Accum Deprec Acc Deprec Exp Acc Asset Cost Fiscal FA
Kendaraan 1 KD.001 MOTOR SUZUKI SATRIA (B 35 YS) 9/8/2011 9/20/2011 4 5 Straight Line Method 1201.001 Vehicle 1202.001 Accum Deprec Vehicle 6300.103 Deprec Exp of Vehicle 12,500,000.00 Yes Kendaraan 1 KD.002 MOTOR HONDA SUPRA (B 5555 ZZ) 8/17/2011 8/21/2011 5 0 Straight Line Method 1201.001 Vehicle 1202.001 Accum Deprec Vehicle 6300.103 Deprec Exp of Vehicle 12,000,000.00 Yes Kendaraan 2 KD.003 TRUCK COLT DIESEL (B 5566 XX) 1/1/2011 1/1/2011 5 0 Straight Line Method 1201.001 Vehicle 1202.001 Accum Deprec Vehicle 6300.103 Deprec Exp of Vehicle 50,000,000.00 Yes Kendaraan 2 KD.004 TOYOTA KIJANG (B 13 EL) 1/1/2009 1/1/2009 8 0 Straight Line Method 1201.001 Vehicle 1202.001 Accum Deprec Vehicle 6300.103 Deprec Exp of Vehicle 75,000,000.00 Yes Peralatan Kantor 1 PK.001 Komputer Bagian Pembelian 1/1/2011 1/1/2011 5 0 Straight Line Method 1201.002 Equipment 1202.002 Accum Deprec Equipment 6300.102 Deprec Exp of Equipment 15,000,000.00 Yes Peralatan Kantor 1 PK.002 Komputer Bagian Penjualan 1/1/2011 1/1/2011 5 0 Straight Line Method 1201.002 Equipment 1202.002 Accum Deprec Equipment 6300.102 Deprec Exp of Equipment 35,000,000.00 Yes Peralatan Kantor 1 PK.003 Komputer Accounting 1/1/2011 1/1/2011 5 0 Straight Line Method 1201.002 Equipment 1202.002 Accum Deprec Equipment 6300.102 Deprec Exp of Equipment 25,000,000.00 Yes
75 Lampiran 16
Contoh Neraca Awal Tahun Perusahaan
Aktiva Kewajiban dan Ekuitas
Aktiva Lancar Kewajiban
Cash Rupiah Rp 5,000,000 Kewajiban lancar
Cash US Dollar Rp 2,000,000 Account Payable IDR Rp 45,000,000
Petty Cash Rupiah Rp 3,000,000 Account Payable USD Rp 3,000,000
Bank Panin- USD Rp 5,900,000 Account Payable EURO Rp 3,960,000
Bank OCBC - Rupiah Rp 88,000,000 Sales Tax [VAT OUT] Rp 3,000,000
Bank OCBC - Euro Rp 6,600,000 Tax Payable 21 Rp 2,500,000
Account Receivable IDR Rp 61,250,000 Tax Payable 29 Rp 4,300,000
Inventory - Siemens Rp 23,600,000 Salaries Payable Rp 4,600,000
Inventory - Other Inventory Rp 11,900,000 Total Kewajiban lancar Rp 66,360,000
Office Supplies Rp 3,000,000
Total Aktiva Lancar Rp 210,250,000 Ekuitas
Aktiva Tetap OWNERS EQUITY Rp 60,000,000
Vehicle Rp 99,500,000 RETAINED EARNING Rp 184,152,264
Equipment Rp 75,000,000
Accum Deprec Vehicle Rp (44,237,736) Total Kewajiban dan EkuitasTotal Ekuitas Rp 244,152,264
Accum Deprec Equipment Rp (30,000,000) Rp 310,512,264
Total Aktiva Tetap Rp 100,262,264
TOTAL AKTIVA Rp 310,512,264
PT. COMETINDO CITRA SEMESTA
Neraca
76