ACCOUNT
ACC NO
TOTAL
Dec
2013
ACCOUNT NUMBER OF PETTY CASH =
PT. BERKAH
PETTY CASH
DECEMBER, 2013
( In Rupiah )
TOTAL AMOUNT =
DEBIT
DATE
INVOICE
ACCOUNTS COST OF SALES OF PPN MERCHANDISE FREIGHT
RECEIVABLE GOODS SOLD MERCHANDISE OUTCOME INVENTORY COLLECTED
Dec 2013
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
DEBIT
DEBIT CREDIT
KREDIT INVOICE NO DESCRIPTION
PT. BERKAH
SALES JOURNAL
TOTAL ……… ACCOUNT NUMBER……….
RECAPITULATION DATE
DECEMBER, 2013
CREDIT
Dec
2013
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
KREDIT
TOTAL………. ACCOUNT NUMBER ………
RECAPITULATION
DEBIT DATE INVOICE NO
DEBIT
MERCHANDISE
INVENTORY PPN INCOME
ACCOUNTS PAYABLE
PT. BERKAH
PURCHASE JOURNAL
DECEMBER, 2013
( In Rupiah )
Pos Ref Dec
2013
-ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
PT. BERKAH
GENERAL JOURNAL
DECEMBER 2013
( In Rupiah )
DEBIT KREDIT
INVOICE
NO DESCRIPTION
TOTAL ……….
DEBIT
DATE CREDIT
Dec
2013
x x
ACC NO AMOUNT ACC NO AMOUNT
TOTAL TOTAL
RECAPITULATION
DEBIT CREDIT
ACCOUNT NUMBER………. DATE
CASH IN BANK / OTHER ACCOUNTS
ACC NO
ACCOUNT NAME Other (Rp)
COST OF GOODS SOLD DESCRIPTION
TOTAL ………
MERCHANDISE INVENTORY INVOICE
NO Other (Rp) ACCOUNT
RECEIVABLE
PT. BERKAH
CASH RECEIPT JOURNAL
DECEMBER, 2013
( In Rupiah )
( In Rupiah )
Dec 2013
x x
x x x x
ACC NO TOTAL ACC NO
TOTAL TOTAL
AMOUNT ACC NO
ACCOUNT NUMBER……….TOTAL ………
DEBIT
TOTAL CREDIT
RECAPITULATION
PT. BERKAH
CASH PAYMENT JOURNAL
DECEMBER, 2013
INVOICE NO. DESCRIPTION /
ACCOUNT NAME ACCOUNTS
PAYABLE ACC NO
DATE OTHER ACCOUNT
CASH IN BANK
DEBIT CREDIT
OTHER ACCOUNT
ITEM NAME : ACCU-CHEK METODE : AVERAGE
ITEM NO. : AU-N06 ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Dec 1 Opening balance 80 40.000.000,00
2013
ITEM NAME : OXONE METODE : AVERAGE
ITEM NO. : AU-N08 ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Dec 1 Opening balance 70 42.000.000,00
2013
DESCRIPTION Buying
DATE INVOICE
NO DESCRIPTION
Buying Selling BALANCE
INVENTORY CARD DECEMBER, 2013
Selling BALANCE
Nama : TOKO ALEX Kode : C001
Debit Credit
Dec 1 Opening balance -2013
Nama : TOKO BARU Kode : C002
Debit Credit
Dec 1 Opening balance -2013
Nama : TOKO CONTOH Kode : C003
Debit Credit
Dec 1 Opening balance - -2013
Nama : TOKO DITA Kode : C004
Debit Credit
Dec 1 Opening balance -2013
PT. BERKAH
SUBSIDIARY LEDGER - ACCOUNTS RECEIVABLE
(In Rupiah)
Date Description Ref Credit Balance
Balance
Nama : PT NUSA PERSADA Kode : S001
Debit Credit
Dec 1 Opening balance -2013
Nama : CIPTA PESONA Kode : S002
Debit Credit
Dec 1 Opening balance -2013
Nama : PT MEKAR NUSA DUA Kode : S003
Debit Credit
Dec 1 Opening balance -2013
Description Ref Debit
SUBSIDIARY LEDGER - ACCOUNTS PAYABLE
Date
DECEMBER, 2013
Credit Balance
Credit (In Rupiah)
Date Description Ref Debit Credit Balance
Balance
(In rupiah)
PT. BERKAH
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2013
(In rupiah)
NO
SUPPLIER
BALANCE
NO
CUSTOMER
BALANCE
Total ………
PT. BERKAH
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2013
(In rupiah)
Total ………
CODE
PRODUCT
PRICE
Total ………
UNIT
BALANCE
DECEMBER 31, 2013
LIST OF INVENTORY BALANCE
Nama : Cash in Bank Nomor : 1-1110
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Petty Cash Nomor : 1-1120
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Accounts Receivable Nomor : 1-1210
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Allowance for Doubtful Debt Nomor : 1-1220
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Merchandise Inventory Nomor : 1-1310
DEBIT KREDIT
Rp Rp Rp Rp
BALANCE
KREDIT DATE DESCRIPTION POS
REF
DEBIT
DEBIT KREDIT DATE DESCRIPTION POS
REF DATE DESCRIPTION POS
REF
Nama : Supplies Nomor : 1-1320
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Prepaid Rent Nomor : 1-1410
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1420
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Stock Invesment Nomor : 1-2100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Land Nomor : 1-3100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Building a cost Nomor : 1-3210
DEBIT KREDIT
Rp Rp Rp Rp
KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DATE DESCRIPTION POS REF
DEBIT DATE DESCRIPTION POS
REF
DEBIT KREDIT BALANCE
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Vehicle at cost Nomor : 1-3310
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Vehicle Accum Dep Nomor : 1-3320
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Equipment Nomor : 1-3410
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Equipment Accum Dep Nomor : 1-3420
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Credit Card Nomor : 2-1110
DEBIT KREDIT
Rp Rp Rp Rp
POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
Nama : Accounts Payable Nomor : 2-1210
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Accruad Expense Nomor : 1-1211
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Income Tax Payable Nomor : 1-1212
DEBIT KREDIT
Rp Rp Rp Rp
Nama : PPN Payable Nomor : 1-1213
DEBIT KREDIT
Rp Rp Rp Rp
Nama : PPN Outcome Nomor : 2-1310
DEBIT KREDIT
Rp Rp Rp Rp
Nama : PPN Income Nomor : 1-1320
DEBIT KREDIT
Rp Rp Rp Rp
BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT DATE
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
POS REF DATE DESCRIPTION POS
REF
DEBIT KREDIT BALANCE
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Common Stock Nomor : 3-1100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Retained Earning Nomor : 3-1200
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Income Summary Nomor : 3-1300
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Sales of merchandise Nomor : 4-1100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Freight Collected Nomor : 4-2100
DEBIT KREDIT
Rp Rp Rp Rp
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
KREDIT BALANCE
DATE DESCRIPTION POS REF
Nama : Late Fee Colected Nomor : 4-2200
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Sales Discount Nomor : 4-2300
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Cost of goods Sold Nomor : 5-1100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Freight Paid Nomor : 5-2000
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Purchase Discount Nomor : 5-3000
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Advertising Expenses Nomor : 6-1000
DEBIT KREDIT
Rp Rp Rp Rp
DATE DESCRIPTION POS REF
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Utility expense Nomor : 6-1210
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Telepon expense Nomor : 6-1220
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Rent expense Nomor : 6-2300
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Supplies expense Nomor : 6-2400
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Maintenance and repair expense Nomor : 6-2500
DEBIT KREDIT
Rp Rp Rp Rp
BALANCE DATE DESCRIPTION POS
REF
DEBIT KREDIT DATE DESCRIPTION POS
REF
DEBIT KREDIT BALANCE
BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT DATE DESCRIPTION POS
REF
DEBIT KREDIT BALANCE
BALANCE DATE DESCRIPTION POS
REF
Nama : Bad debt expense Nomor : 6-2600
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Depreciation expenses Nomor : 6-2700
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Insurance expense Nomor : 6-2800
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Late fee expense Nomor : 6-2900
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Wages & Salaries Nomor : 6-3100
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Interest Income Nomor : 8-1000
DEBIT KREDIT
Rp Rp Rp Rp
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Interest Expense Nomor : 9-1000
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Bank Service Charge Nomor : 9-2000
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Gain/loss sales vehicle Nomor : 9-3000
DEBIT KREDIT
Rp Rp Rp Rp
Nama : Income Tax Expense Nomor : 9-4000
DEBIT KREDIT
Rp Rp Rp Rp
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF
No ACC NO. ACCOUNT NAME DEBIT (Rp) CREDIT (Rp)
1 1-1110 Cash in Bank 2 1-1120 Petty Cash
3 1-1210 Accounts Receivable
4 1-1220 Allowance for Doubtful Debt 5 1-1310 Merchandise Inventory 6 1-1320 Supplies
7 1-1410 Prepaid Rent 8 1-1420 Prepaid Insurance 9 1-2100 Stock Investment 10 1-3100 Land
11 1-3210 Building at Cost 12 1-3220 Building Accum Depr 13 1-3310 Vehicle at Cost 14 1-3320 Vehicle Accum Depr 15 1-3410 Equipment at Cost 16 1-3420 Equipment Accum Depr 17 2-1110 Credit Card
18 2-1210 Accounts Payable 19 2-1211 Accrued Expense 20 2-1212 Income Tax Payable 21 2-1213 PPN Payable 22 2-1310 PPN Outcome 23 2-1320 PPN Income 24 2-2100 Bank Mandiri Loan 25 3-1100 Common Stock 26 3-1200 Retained Earning 27 3-1300 Income Summary 28 4-1100 Sales of Merchandise 29 4-2100 Freight Collected 30 4-2200 Late Fee Collected 31 4-2300 Sales Dicount 32 5-1100 Cost of Goods Sold 33 5-2000 Freight Paid 34 5-3000 Purchase Discount 35 6-1000 Advertising Expense 36 6-1200 In Store Promotion Expense 37 6-1210 Utility Expense
38 6-1220 Telepon Expense 39 6-2300 Rent Expense 40 6-2400 Supplies Expense
41 6-2500 Maintenance and Repair Expense 42 6-2600 Bad Debt Expense
43 6-2700 Depreciation Expense 44 6-2800 Insurance Expense 45 6-2900 Late Fee Expense 46 6-3100 Wages and Salaries 47 8-1000 Interest Income 48 8-2000 Dividen Income 49 9-1000 Interest Expense 50 9-2000 Bank Service Charge 51 9-3000 Gain/Loss on Asset 52 9-4000 Income Tax Expense
TOTAL
SOURCE
ACC
DEBIT
CREDIT
NUMBER
REF
Rp
Rp
Dec
'13
PT. BERKAH
ADJUSTMENT ENTRIES
DECEMBER 31, 2013
(In Rupiah)
(In Rupiah)
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT WORKSHEET
DECEMBER 31, 2013
BALANCE SHEET ACC NO ACCOUNT NAME TRIAL BALANCE ADJUSTMENT ENTRIES ADJUSTED BALANCE PROFIT & LOSS
6-1000 Advertising Expense 14.800.000
-6-1200 In Store Promotion Expense 8.000.000
-6-1210 Utility Expense 7.200.000
-6-1220 Telepon Expense 5.400.000
-6-2300 Rent Expense 12.500.000
-6-2400 Supplies Expense 7.600.000
-6-2500 Maintenance and Repair Expe 10.750.000
-6-2600 Bad Debt Expense 2.000.000
-6-2700 Depreciation Expense 13.750.000
-6-2800 Insurance Expense 6.500.000
-6-2900 Late Fee Expense 220.000
-6-3100 Wages and Salaries 30.250.000
-8-1000 Interest Income - 3.500.000
8-2000 Dividen Income - 8.500.000
9-1000 Interest Expense 5.570.000
-9-2000 Bank Service Charge 7.500.000
-9-3000 Gain/Loss on Asset 12.000.000
-9-4000 Income Tax Expense - -TOTAL 1.762.477.500 1.762.477.500
REVENUE
COST OF GOODS SOLD Cost of Goods Sold
Freight Paid Purchases discount
Cost of Goods Sold (-)
Gross Profit
EXPENSES
Advertising Expense
In Store Promotion Expense
Utility Expense
Telepon Expense
Rent Expense
Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Late Fee Expense
Wages and Salaries (+)
Total Expense (-)
Operating Net Profit
OTHER REVENUE & GAINS Interest Income
Dividen Income
Total Other Revenue (+)
OTHER EXPENSES & LOSSES Interest Expense
Bank Service Charge Gain/Loss on Asset
Total Other Expenses (-)
EARNING BEFORE TAX
Income Tax Expense (-)
EARNING AFTER TAX
PT. BERKAH
PROFIT AND LOSS
DECEMBER 31, 2013
BALANCE
Rp
Retained Earning, December 1
Penambahan :
Income summary (Earning after tax)
Pengurangan :
Dividend
Retained Earning, December 31
DESCRIPTION
PT. BERKAH
ASSETS LIABILITY AND EQUITY
BALANCE BALANCE
Rp Rp Rp Rp
CURRENT ASSETS CURRENT LIABILITY
Cash in Bank Credit Card
Petty Cash Accounts Payable
Accounts Receivable Accrued Payable
Allowance for Doubtful Debt Income Tax Payable
Merchandise Inventory PPN Payable
Supplies PPN Outcome
Prepaid Rent PPN Income
Total Current Assets Total Current Liabilities
INVESTMENT LONG TERM LIABILITY
Stock Investment Bank Mandiri Loan
Total Investments Total Long Term Liabilities
FIXED ASSETS
Land
Building a cost
Building Accumulated Depr
Vehicle at cost EQUITY
Vehicle Accum Dep Common Stock
Equipment Retained Earning
Equipment Accum Dep Total Equity
Total Fixed Assets
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
DESCRIPTION DESCRIPTION
JUMLAH Aktivitas Operasi
Kas dan setara kas bersih dari aktivitas operasi A
Aktivitas Investasi
Kas dan setara kas bersih dari aktivitas investasi B
Aktivitas Pendanaan
Kas dan setara kas bersih dari aktivitas pendanaan C
Kas dan setara kas yang dihasilkan (A+B+C) Kas dan setara kas, 1 Desember 2013
Kas dan setara kas, 31 Desember 2013
PT. BERKAH
STATEMENTS OF CASH FLOW per 31 Desember 2013
(In Rupiah)
POS DEBIT CREDIT
REF Rp Rp
Dec
2013
DATE DESCRIPTION
No ACC NO. ACCOUNT NAME DEBIT (Rp) CREDIT (Rp) 1 1-1110 Cash in Bank
2 1-1120 Petty Cash
3 1-1210 Accounts Receivable
4 1-1220 Allowance for Doubtful Debt 5 1-1310 Merchandise Inventory
6 1-1320 Supplies
7 1-1410 Prepaid Rent
8 1-1420 Prepaid Insurance 9 1-2100 Stock Investment
10 1-3100 Land
11 1-3210 Building at Cost
12 1-3220 Building Accum Depr 13 1-3310 Vehicle at Cost
14 1-3320 Vehicle Accum Depr
15 1-3410 Equipment at Cost
16 1-3420 Equipment Accum Depr 17 2-1110 Credit Card
18 2-1210 Accounts Payable
19 2-1211 Accrued Payable
20 2-1212 Income Tax Payable
21 2-1213 PPN Payable 22 2-1310 PPN Outcome
23 2-1320 PPN Income
24 2-2100 Bank Mandiri Loan
25 3-1100 Common Stock 26 3-1200 Retained Earning
TOTAL
