PT. ALKINDI PETTY CASH DECEMBER, 2014 ( In Rupiah )
INVOICE NO
DATE
DEBIT
DESCRIPTION
ACCOUNT
ACC NO
TOTAL
Dec
3
01/VKK
majalah dan koran
NEWSPAPER & TABLOID EXP
192.500
2014
7
02/VKK
perlengkapan
OFFICE SUPPLIES
750.000
9
03/VKK
kebersihan dan keamanan
OTHER GENERAL & ADM EXP
150.000
13
04/VKK
spanduk dan brosur
ADVERTISING EXPENSE
250.000
15
05/VKK
utang PPh november
INCOME TAX PAYABLE
367.200
18
06/VKK
listrik air telepon november
ELEC,TELP,WAT, PAYABLE
900.000
22
07/VKK
perbaikan mobil
MAINTENANCE EXP
345.000
TOTAL AMOUNT = ACCOUNT NUMBER OF PETTY CASH (CREDIT ) =
2.954.700
PT. ALKINDI SALES JOURNAL DECEMBER, 2014 ( In Rupiah ) DEBIT DATE
INVOICE NO
DESCRIPTION
Dec
4
14-01/FP
TK. SAMUDRA
2014
8
14-02/FP
TK. NUSANTARA
11
14-03/FP
24
14-04/FP
CREDIT
ACCOUNTS
COST OF
SALES OF
VAT
MERCHANDISE
FREIGHT
RECEIVABLE
GOODS SOLD
MERCHANDISE
OUT
INVENTORY
OUT
76.574.450
40.659.000,00
67.765.000
6.776.500
40.659.000,00
2.032.950
133.446.220
70.856.400,00
118.094.000
11.809.400
70.856.400,00
3.542.820
TK. NUSA DUA
76.574.450
40.659.000,00
67.765.000
6.776.500
40.659.000,00
2.032.950
TK. NUSANTARA
78.124.810
41.401.700,00
69.137.000
6.913.700
41.401.700,00
2.074.110
364.719.930
193.576.100,00
322.761.000
32.276.100
193.576.100,00
9.682.830
TOTAL …………… ACCOUNT NUMBER…………….
RECAPITULATION DEBIT ACC. NO
TOTAL
TOTAL
KREDIT ACC. NO
TOTAL
TOTAL
PT. ALKINDI PURCHASE JOURNAL DECEMBER, 2014 ( In Rupiah ) DEBIT DATE
INVOICE NO
DESCRIPTION
MERCHANDISE INVENTORY
FREIGHT IN
CREDIT ACCOUNTS PAYABLE
VAT IN
Dec
5
63/FP
PT. SEMERU
20.988.000
419.760
2.098.800
23.506.560
2014
17
53-14/F
PT. BROMO
83.925.600
1.678.512
8.392.560
93.996.672
25
68/FP
PT. SEMERU
8.480.000
169.600
848.000
9.497.600
27
61-14/F
PT. BROMO
57.110.400
1.142.208
5.711.040
63.963.648
170.504.000
3.410.080
17.050.400
190.964.480
TOTAL……………. ACCOUNT NUMBER ……………
RECAPITULATION DEBIT ACC NO.
TOTAL
CREDIT AMOUNT
ACC NO.
TOTAL
AMOUNT
PT. ALKINDI GENERAL JOURNAL DECEMBER 2014 ( In Rupiah ) DATE Dec
6
INVOICE NO 01/ND
2014
DESCRIPTION
Pos Ref
DEBIT
RETUR BELI - 63/F14 ACC PAY - PT. SEMERU
2.308.680 2.098.800
MERCH INV
209.880
VAT IN
9
01/NK
RETUR JUAL - 14-02/FP SALES RETURN VAT OUT
16.791.000 1.679.100 18.470.100
ACC REC - TK. NUSANTARA MERCH INV
10.074.600 10.074.600
COGS
16
01/BM
DIVIDEN TAHUNAN DIVIDEND
40.000.000 36.000.000
DIVIDEND PAYABLE
4.000.000
INCOME TAX PAYABLE
28
02/ND
CREDIT
RETUR BELI - 61-14/F ACC PAY - PT. BROMO
8.809.680 8.008.800
MERCH INV
800.880
VAT IN
TOTAL …………………….
79.663.060
79.663.060
PT. ALKINDI CASH RECEIPT JOURNAL DECEMBER, 2014 ( In Rupiah ) DATE
INVOICE NO
Dec 1 01/BKM '14
2 02/BKM
DESCRIPTION ACCOUNT ACC NAME NO
CASH IN BANK
COST OF GOODS SOLD
CREDIT AMOUNT (Rp)
ACCOUNT RECEIVABLE
SALES OF MERCHANDISE
FREIGHT OUT
VAT OUT
MERCHANDISE INVENTORY
1.400.000
OTHER RECEIVABLE TK. SAMUDRA
DEBIT
-
1.400.000
86.555.491 1.766.439
SALES DISCOUNT
88.321.930
4 03/BKM
TK. NUSANTARA
-
61.442.620
61.442.620
7 04/BKM
TK. NUSA DUA
-
52.188.225
51.671.510 516.715
LATE FEE COLLECTED
14 05/BKM
JUAL TUNAI
21 06/BKM
SERVICE INCOME
26 07/BKM
TK. SAMUDRA
-
76.574.450
28 08/BKM
JUAL TUNAI
-
122.721.600
66.181.202,55
534.566.006
137.726.402,55
TOTAL ……… ACCOUNT NUMBER………
AMOUNT (Rp)
-
132.358.620
119.242.000
71.545.200,00
1.192.420
11.924.200
71.545.200,00
1.325.000
1.325.000 76.574.450
1.766.439
278.010.510
110.560.000
1.105.600
11.056.000
66.181.202,55
229.802.000
2.298.020
22.980.200
137.726.402,55
x
3.241.715
x RECAPITULATION DEBIT ACC NO. AMOUNT
TOTAL
CREDIT ACC NO. AMOUNT
TOTAL
PT. ALKINDI CASH PAYMENT JOURNAL DECEMBER, 2014 ( In Rupiah ) DESCRIPTION / DATE Dec 2014
1 3 10 12
19 20 23 29 31
INVOICE NO. 01/BKK 02/BKK 03/BKK 04/BKK
05/BKK 06/BKK 07/BKK 08/BKK 09/BKK
ACCOUNT NAME WAGES & SALARIES PAYABLE MARKETABLE SECURITIES OTHER EXPENSE PT. SEMERU PURCHASE DISCOUNT VAT OUT PREPAID INCOME TAX VAT IN PT. BROMO BANK LOANS INTEREST EXPENSE OTHER RECEIVABLE PT. SEMERU PETTY CASH
TOTAL ………………… ACCOUNT NUMBER………………….
DEBIT ACC #
ACCOUNT PAYABLE
CREDIT
AMOUNT (Rp)
CASH IN BANK
17.625.600 80.000.000 672.000
17.625.600
9-1999
AMOUNT (Rp)
80.672.000
47.013.120 45.602.726
1.410.394
7.230.710 168.924.000
6.567.220
10.945.330 2.852.600 168.924.000 2.000.000 300.000 1.500.000 21.197.880 2.954.700 237.135.000
118.850.230 x
2.300.000 1.500.000 21.197.880 2.954.700 348.007.616
7.977.614 x
RECAPITAULATION DEBIT ACC NO.
TOTAL
CREDIT AMOUNT
ACC NO.
TOTAL
AMOUNT
PT. ALKINDI INVENTORY CARD DECEMBER, 2014 ITEM NAME
:
ITEM NO.
: INVOICE NO
DATE
SAMSUNG 2 PINTU
METODE : AVERAGE
( In Rupiah ) Buying
Selling
BALANCE
DESCRIPTION UNIT
PRICE
TOTAL
UNIT
Dec
1
OPENING
2014
4
JUAL
4
8
JUAL
9
PRICE
TOTAL
UNIT
PRICE
TOTAL
35
157.479.000,00
17.997.600,00
31
139.481.400,00
8
35.995.200,00
23
103.486.200,00
RETUR JUAL
-1
(4.499.400,00)
24
107.985.600,00
11
JUAL
4
17.997.600,00
20
89.988.000,00
14
JUAL TUNAI
8
35.995.200,00
12
53.992.800,00
17
BELI
24
108.338.400,00
24
JUAL
19
85.767.900,00
27
BELI
8
36.230.400,00
27
121.998.300,00
28
RETUR BELI
-1
(4.528.800,00)
26
117.469.500,00
28
JUAL TUNAI
18
81.325.038,46
12
54.345.600,00 5
8
22.570.500,00
36.144.461,54
Ending Balance =
18
4.518.058
81.325.038,46
PT. ALKINDI INVENTORY CARD DECEMBER, 2014 ITEM NAME
:
ITEM NO.
: INVOICE NO
DATE
SHARP 2 PINTU
METODE : AVERAGE
( In Rupiah ) Buying
Selling
BALANCE
DESCRIPTION UNIT
PRICE
TOTAL
UNIT
Dec
1
OPENING
2014
4
JUAL
7
8
JUAL
9
PRICE
TOTAL
UNIT
PRICE
TOTAL
45
78.219.000,00
12.167.400,00
38
66.051.600,00
11
19.120.200,00
27
46.931.400,00
RETUR JUAL
-2
(3.476.400,00)
29
50.407.800,00
11
JUAL
7
12.167.400,00
22
38.240.400,00
14
JUAL TUNAI
12
20.858.400,00
10
17.382.000,00
17
BELI
27
46.962.000,00
24
JUAL
21
36.526.000,00
27
BELI
12
20.880.000,00
33
57.406.000,00
28
RETUR BELI
-2
(3.480.000,00)
31
53.926.000,00
28
JUAL TUNAI
21
36.530.516,13
17
29.580.000,00 6
10
10.436.000,00
17.395.483,87
Ending Balance =
21
1.739.548
36.530.516,13
PT. ALKINDI INVENTORY CARD DECEMBER, 2014 ITEM NAME ITEM NO.
:
INVOICE NO
DATE
SANYO 1 PINTU
METODE : AVERAGE
( In Rupiah )
: Buying
Selling
BALANCE
DESCRIPTION UNIT
PRICE
TOTAL
UNIT
Dec
1
OPENING
2014
4
JUAL
5
BELI
20
6
RETUR BELI
-2
8
JUAL
15
9
RETUR JUAL
11
PRICE
TOTAL
UNIT
PRICE
TOTAL
50
52.470.000,00
40
41.976.000,00
20.988.000,00
60
62.964.000,00
(2.098.800,00)
58
60.865.200,00
15.741.000,00
43
45.124.200,00
-2
(2.098.800,00)
45
47.223.000,00
JUAL
10
10.494.000,00
35
36.729.000,00
14
JUAL TUNAI
14
14.691.600,00
21
22.037.400,00
24
JUAL
8
8.395.200,00
13
13.642.200,00
25
BELI
21
22.122.200,00
28
JUAL TUNAI
9
9.480.942,86
10
8
10.494.000,00
8.480.000,00 12
12.641.257,14
Ending Balance =
9
1.053.438
9.480.942,86
PT. BERKAH TRIAL BALANCE PER 31 DECEMBER 2014 No
ACC NO.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58
11101 11102 11103 11201 11202 11203 11310 11320 11410 11420 13100 13210 13220 13310 13320 13410 13420 21210 21310 21410 21520 21530 21540 21610 21999 22100 31100 36000 37000 38000 41100 41110 41120 42000 43000 51000 52000 53000 61100 61200 61300 61400 62100 62200 62300 62400 62500 62600 62700 62800 62999 81100 81200 81300 81400 91000 91100 91999
ACCOUNT NAME
Cash in bank Petty cash Marketable securities Account receivable Allowance for doubtful debt Other receivable Merchandise inventory Office supplies Value added tax - VAT in Prepaid income tax Land Building at cost Accum dep - building Office equipment at cost Accum dep - office equipment Vehicle at cost Accum dep - vehicle Account payable Wages & salaries payable Electricity, telp, water payable Value added tax - VAT out Income tax payable VAT payable Dividend payable Other current payable Bank loans Common stock Retained earnings Dividend Income summary Sales of merchandise Sales discount Sales return Service income Freight out Cost of goods sold Purchase discount Freight in Wages & salaries - sales Bad debt expense Advertising expense Depreciation - vehicle Wages & salaries - adm Electricity, telp, water exp Maintenance exp Newspaper & tabloid exp Supplies exp Income tax expense Depreciation - equipment Depreciation - building Other general expense Interest revenue Dividend revenue Late fee collected Other revenue Bank charge Interest expense Other expense TOTAL
DEBIT (Rp)
222.127.580,00 5.000.000,00 130.000.000,00 269.675.380,00 1.500.000,00 127.336.497,45 1.102.000,00 16.039.640,00 34.231.200,00 192.500.000,00 768.000.000,00 220.800.000,00 258.000.000,00 40.000.000,00 14.065.759,00 34.109.400,00 1.174.969.882,55 30.268.930,00 105.212.800,00 2.954.875,00 3.000.000,00 35.475.000,00 92.708.000,00 21.780.000,00 1.500.000,00 2.310.000,00 4.323.000,00 20.240.000,00 28.160.000,00 1.344.500,00 1.485.000,00 3.600.000,00 1.650.000,00 3.865.469.444,00
CREDIT (Rp)
8.057.442,00 117.760.000,00 77.280.000,00 94.362.500,00 158.648.240,00 53.577.200,00 4.000.000,00 36.000.000,00 160.000.000,00 500.000.000,00 729.143.159,00 1.849.662.054,00 22.595.000,00 11.980.850,00 32.136.284,00 4.250.000,00 5.500.000,00 516.715,00 3.865.469.444,00
PT. ALKINDI ADJUSTMENT ENTRIES DECEMBER 31, 2014
DATE Dec
31
SOURCE NUMBER 2
2014
DESCRIPTION Supplies expense
62500
Office supplies 3
31
31
5
6
8
31
9
552.000
11101
415.000
Bank charge
91000
135.000
81100
Bad debt expense
61200
Allowance for doubtful debt
11202
Depreciation expense - building
62800
Accum dep - building
13220
Depreciation expense - equipment
62700
Accum dep - equipment
13320
Depreciation expense - vehicle
61400
Accum dep - vehicle
13420
Electricity, telp, water expense
62200
CREDIT Rp
552.000
Cash in bank
Electricity, telp, water payable 7
DEBIT Rp
11320
Interest revenue 4
ACC REF
550.000 2.729.573 2.729.573 30.720.000 30.720.000 22.080.000 22.080.000 38.700.000 38.700.000 950.000
21410
950.000
Wages & salaries - sales
61100
9.564.800
Wages & salaries - general admin
62100
8.428.000
Income tax payable
21530
367.200
Wages & salaries payable
21310
17.625.600
VAT out
21520
53.577.200
VAT in
11410
16.039.640
VAT payable
21540
37.537.560
Income tax expense
62600
57.556.917
Income tax payable
21530
23.325.717
Prepaid income tax
11420
34.231.200
TOTAL ...........................
225.408.490
225.408.490
PT. ALKINDI PROFIT AND LOSS DECEMBER 31, 2014 DESCRIPTION
Rp
Rp
REVENUE Sales of merchandise
1.849.662.054
Sales discount
(14.065.759)
Sales return
(34.109.400)
Service income
22.595.000
Freight out
11.980.850 (+) Net Sales
=
1.836.062.745
Cost of Goods Sold
=
1.173.102.529 (-)
Gross Profit
=
COST OF GOODS SOLD Cost of goods sold
1.174.969.883
Purchase discount
(32.136.284)
Freight in
30.268.930 662.960.216
EXPENSES Wages & salaries - sales
114.777.600
Bad debt expense
5.684.448
Advertising expense
3.000.000
Depreciation - vehicle
74.175.000
Wages & salaries - adm Electricity, telp, water exp
101.136.000 22.730.000
Maintenance exp
1.500.000
Newspaper & tabloid exp
2.310.000
Supplies exp
4.875.000
Depreciation - equipment
42.320.000
Depreciation - building
58.880.000
Other general expense
1.344.500
(+)
Total Expense
=
432.732.548 (-)
Operating Net Profit
=
230.227.668
OTHER REVENUE & GAINS Interest revenue
4.800.000
Dividend revenue
5.500.000
Late fee collected
516.715
Other revenue
Total Other Revenue
=
10.816.715 (+)
=
6.870.000 (-)
OTHER EXPENSES & LOSSES Bank charge
1.620.000
Interest expense
3.600.000
Other expense
1.650.000
Total Other Expenses EARNING BEFORE TAX
=
Income tax expense
=
EARNING AFTER TAX
=
234.174.383 57.556.917 (-) 176.617.466
PT. ALKINDI CHANGES IN RETAINED EARNINGS DECEMBER 31, 2014 DESCRIPTION
Retained Earning, December 1 Addition: Income summary (Earning after tax) Deduction: Dividend Retained Earning, December 31
AMOUNT (Rp)
729.143.159,00 176.617.466,19
(+)
(40.000.000,00)
(-)
865.760.625,19
PT. ALKINDI BALANCE SHEET DECEMBER 31, 2014 ASSETS
LIABILITY AND EQUITY
DESCRIPTION CURRENT ASSETS Cash in bank Petty cash Marketable securities Account receivable Allowance for doubtful debt Other receivable Merchandise inventory Office supplies Value added tax - VAT in Prepaid income tax
Rp 222.542.580,00 5.000.000,00 130.000.000,00 269.675.380,00 (10.787.015,20) 1.500.000,00 127.336.497,45 550.000,00 Total Current Assets
FIXED ASSETS Land Building at cost Accum dep - building Office equipment at cost Accum dep - office equipment Vehicle at cost Accum dep - vehicle
TOTAL ASSETS
192.500.000,00 768.000.000,00 (148.480.000,00) 220.800.000,00 (99.360.000,00) 258.000.000,00 (133.062.500,00) Total Fixed Assets
AMOUNT Rp
DESCRIPTION CURRENT LIABILITY Account payable Wages & salaries payable Electricity, telp, water payable Value added tax - VAT out Income tax payable VAT payable Dividend payable Other current payable
745.817.442,25 LONG TERM LIABILITIES Bank Loans
EQUITY Common Stock Retained Earning 1.058.397.500,00 1.804.214.942,25
Rp
AMOUNT Rp
158.648.240,00 17.625.600,00 950.000,00 27.692.917,06 37.537.560,00 36.000.000,00 Total Current Liabilities
278.454.317,06
160.000.000,00 Total Long Term Liabilities
160.000.000,00
500.000.000,00 865.760.625,19 Total Equity
1.365.760.625,19
TOTAL LIABILITIES & EQUITY
1.804.214.942,25
PT. ALKINDI STATEMENTS OF CASH FLOW Desember 31, 2014
KETERANGAN
JUMLAH (Rp)
Aktivitas Operasi + penerimaan dari karyawan + penerimaan dari pelanggan + penerimaan jasa servis + penerimaan bunga bank (bersih) - pembayaran kepada karyawan - pembayaran kepada suplier - pembayaran PPN dan PPh - pembayaran bunga bank - pemberian pinjaman karyawan - pengisian dana kas kecil
Kas dan setara kas bersih dari aktivitas operasi
1.400.000 531.841.006 1.325.000 415.000 (17.625.600) (235.724.606) (7.230.710) (300.000) (1.500.000) (2.954.700)
A
Aktivitas Investasi - pembelian saham Kas dan setara kas bersih dari aktivitas investasi
(80.672.000) B
Aktivitas Pendanaan - pembayaran utang bank Kas dan setara kas bersih dari aktivitas pendanaan
Kas dan setara kas yang dihasilkan (A+B+C) Kas dan setara kas, 1 Desember 2013 Kas dan setara kas, 31 Desember 2013
269.645.390
(80.672.000)
(2.000.000) C
(2.000.000)
186.973.390 40.569.190 227.542.580
