PT. JAYA FRESH PURCHASES JOURNAL December 2015 (In Rp.) Page: Page: _ PJ 1 CREDIT
DEBIT Date
1
DEC
2
Doc. No.
Description
Post Ref.
OTHERS
Merchandise Inventory
VAT - In
Amount
Acc. No
OTHERS
Accounts Payable
Amount
Acc. No
7 F-SJ-07/12
PT. SEHAT JAYA
88, 60 0, 000
8,860,000
97,460,000
21 FF -UK-21/12
PT. UDARAKU
87, 40 0, 000
8,740,000
96,140,000
1 2
3
3
4
4
5
5
TOTAL
6
176,000,000
17,600,000
Date
193,600,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ ............ Posted by
: ............
.................. ..................... ... ............... ... ...
CREDIT
Acc. No
Amount
Acc. No
1-150 1-191
176,000,000 17 , 60 0, 000
2-110 2-
1 93, 60 0, 000
Amount
Total
193,600,000
Total
193,600,000
PT. JAYA FRESH SALES JOURNAL December 2015 (In Rp.) Page: Page: _ SJ 1 Date 1 2 3
DEC
Doc. No.
Description
8 F-IP-12-0 ELEC SOLUTION 18 FF-IP-12-0 BEST DENKI 28 F-IP-12-0 AGYS
Post Ref.
DEBIT Accounts Receivable
185,625,000 78,705,000 123,849,000
CREDIT
OTHERS Cost of Merchandise Sold Acc. No. Amount
125,000,000 53,000,000 83,400,000
Sales
168,750,000 71,550,000 112,590,000
VAT- Out
16,875,000 7,155,000 11,259,000
Merchandise Inventory
OTHERS Acc. No.
Amount
125,000,000 53,000,000 83,400,000
1 2 3
4
4
5 6
5
TOTAL
388,179,000
261,400,000
352,890,000
Date
35,289,000
261,400,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
CREDIT
................... ..
Acc. No
Amount
Acc. No
.....................
1-130 5-110
388,179,000 261,400,000
44--110 2-131 21-150
352,890,000 35,289,000 261,400,000
TOTAL
649,579,000
TOTAL
649,579,000
Amount
PT. JAYA FRESH SALES JOURNAL December 2015 (In Rp.) Page: Page: _ SJ 1 Doc. No.
Date 1
DEC
2 3
DEBIT
Post Ref.
Description
OTHERS Cost of Merchandise Sold Acc. No. Amount
Accounts Receivable
8 F-IP-12-0 ELEC SOLUTION 18 FF-IP-12-0 BEST DENKI 28 F-IP-12-0 AGYS
CREDIT
185,625,000 78,705,000 123,849,000
Sales
125,000,000 53,000,000 83,400,000
168,750,000 71,550,000 112,590,000
Merchandise Inventory
VAT- Out
16,875,000 7,155,000 11,259,000
OTHERS Amount
Acc. No.
125,000,000 53,000,000 83,400,000
1 2 3
4
4
5
5
TOTAL
6
388,179,000
261,400,000
352,890,000
Date
35,289,000
261,400,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
CREDIT
................... ..
Acc. No
Amount
Acc. No
.....................
1-130 5-110
388,179,000 261,400,000
44--110 2-131 21-150
352,890,000 35,289,000 261,400,000
TOTAL
649,579,000
TOTAL
649,579,000
Amount
PT. JAYA FRESH CASH RECEIPTS JOURNAL December 2015 (In Rp.) Page: Page: _ CRJ CRJ 1 DEBIT Date
DEC
Doc. No.
Description
Post Ref.
CREDIT OTHERS
Cash In Bank
Acc. No
1,215,000
OTHERS Acc. No
Amount
4 BKM-12-01
BEST DENKI
39,285,000
40,500,000
1
2
9 BK BKM-12-02
AGYS
38,750,000
38,750,000
2
3
23 BK B KM-12-03
ELEC SOLUTION
45,250,000
45,250,000
1
4 -120 4-
Amount
Accounts Receivable
3
4
4
5 6
5
TOTAL
123,285,000
Date
1,215,000
124,500,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ ............ Posted by
:
............
..................... ..................... .................. .................. ...
CREDIT
Acc. No
Amount
Acc. No
1-110
123,285,000
1 -1 -130
124,500,000
Amount
4-120
1,215,000
TOTAL
124,500,000
TOTAL
124,500,000
PT. JAYA FRESH SALES JOURNAL December 2015 (In Rp.) Page: Page: _ SJ 1 Doc. No.
Date 1
DEC
2 3
DEBIT
Post Ref.
Description
OTHERS Cost of Merchandise Sold Acc. No. Amount
Accounts Receivable
8 F-IP-12-0 ELEC SOLUTION 18 FF-IP-12-0 BEST DENKI 28 F-IP-12-0 AGYS
CREDIT
185,625,000 78,705,000 123,849,000
Sales
125,000,000 53,000,000 83,400,000
168,750,000 71,550,000 112,590,000
Merchandise Inventory
VAT- Out
16,875,000 7,155,000 11,259,000
OTHERS Amount
Acc. No.
125,000,000 53,000,000 83,400,000
1 2 3
4
4
5
5
TOTAL
6
388,179,000
261,400,000
352,890,000
Date
35,289,000
261,400,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
CREDIT
................... ..
Acc. No
Amount
Acc. No
.....................
1-130 5-110
388,179,000 261,400,000
44--110 2-131 21-150
352,890,000 35,289,000 261,400,000
TOTAL
649,579,000
TOTAL
649,579,000
Amount
PT. JAYA FRESH CASH RECEIPTS JOURNAL December 2015 (In Rp.) Page: Page: _ CRJ CRJ 1 DEBIT Date
DEC
Doc. No.
Description
Post Ref.
CREDIT OTHERS
Cash In Bank
Acc. No
1,215,000
OTHERS Acc. No
Amount
4 BKM-12-01
BEST DENKI
39,285,000
40,500,000
1
2
9 BK BKM-12-02
AGYS
38,750,000
38,750,000
2
3
23 BK B KM-12-03
ELEC SOLUTION
45,250,000
45,250,000
1
4 -120 4-
Amount
Accounts Receivable
3
4
4
5 6
5
TOTAL
123,285,000
Date
1,215,000
124,500,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ ............ Posted by
:
............
..................... ..................... .................. .................. ...
CREDIT
Acc. No
Amount
Acc. No
1-110
123,285,000
1 -1 -130
124,500,000
Amount
4-120
1,215,000
TOTAL
124,500,000
TOTAL
124,500,000
PT. JAYA FRESH CASH RECEIPTS JOURNAL December 2015 (In Rp.) Page: Page: _ CRJ CRJ 1 DEBIT Date
DEC
Doc. No.
Description
Post Ref.
CREDIT OTHERS
Cash In Bank
Amount
Acc. No
1,215,000
Amount
Acc. No
4 BKM-12-01
BEST DENKI
39,285,000
40,500,000
1
2
9 BK BKM-12-02
AGYS
38,750,000
38,750,000
2
3
23 BK B KM-12-03
ELEC SOLUTION
45,250,000
45,250,000
1
4 -120 4-
OTHERS
Accounts Receivable
3
4
4
5
5
TOTAL
6
123,285,000
Date
1,215,000
124,500,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ ............ Posted by
:
............
..................... ..................... .................. .................. ...
CREDIT
Acc. No
Amount
Acc. No
1-110
123,285,000
1 -1 -130
124,500,000
Amount
4-120
1,215,000
TOTAL
124,500,000
TOTAL
124,500,000
PT. JAYA FRESH CASH PAYMENTS JOURNAL December 2015 (In Rp.) Page: _ CPJ 1 DEBIT Date
Doc. No.
Description
Post Ref.
Accounts Payable
CREDIT OTHERS
Acc. No
Amount
OTHERS Cash In Bank
Acc. No
Amount
1 BKK 12-01 Bayar accrued expesenses
2-120
30,675,000
30,675,000
1
2
1 BKK 12-02 Sewa alat 1 tahun
1-180
42,000,000
42,000,000
2
3
4 BKK 12-03 Pembelian Kendaraan
1-340
450,000,000
450,000,000
3
4
4 BKK 12-04 PT. UDARAKU
35,500,000
35,500,000
4
5
11 BKK 12-05 PT. BERKAH USAHA
48,150,000
48,150,000
5
6
18 BKK 12-06 Pelunasan Pajak SPT Masa
32,117,000
6
1
DEC
2-130
28,456,000
7
2-132
2,175,500
7
8
2-134
1,485,500
8
2-210 9-110
15,245,000 3,125,000
9
28 BKK 12-07 Angsuran pinjaman
10
18,370,000
9 10
11
11
12
12
13
TOTAL
83,650,000
573,162,000
656,812,000
13
PT. JAYA FRESH CASH PAYMENTS JOURNAL December 2015 (In Rp.) Page: _ CPJ 1 DEBIT Date
Doc. No.
Description
Post Ref.
Accounts Payable
CREDIT OTHERS
Acc. No
OTHERS Cash In Bank
Amount
Acc. No
Amount
1 BKK 12-01 Bayar accrued expesenses
2-120
30,675,000
30,675,000
1
2
1 BKK 12-02 Sewa alat 1 tahun
1-180
42,000,000
42,000,000
2
3
4 BKK 12-03 Pembelian Kendaraan
1-340
450,000,000
450,000,000
3
4
4 BKK 12-04 PT. UDARAKU
35,500,000
35,500,000
4
5
11 BKK 12-05 PT. BERKAH USAHA
48,150,000
48,150,000
5
6
18 BKK 12-06 Pelunasan Pajak SPT Masa
32,117,000
6
1
DEC
2-130
28,456,000
7
2-132
2,175,500
7
8
2-134
1,485,500
8
2-210 9-110
15,245,000 3,125,000
9
28 BKK 12-07 Angsuran pinjaman
10
18,370,000
9 10
11
11
12
12
13
TOTAL
Date
83,650,000
573,162,000
656,812,000
RECAPITULATION
Signature DEBIT
Prepared by : ............
.....................
Posted by : ............
.................. ...
13
Acc. No
1-180 1-340 2-110 2-120 2-130 2-132 2-134 2-210 9-110 TOTAL
Amount
CREDIT Acc. No
Amount
36,000,000 450,000,000 90,500,000 32,575,000 31,450,000 2,765,000 1,550,000 14,575,000 3,850,000
1-110
663,265,000
663,265,000
TOTAL
663,265,000
Date
RECAPITULATION
Signature DEBIT
Prepared by : ............
.....................
Posted by : ............
.................. ...
Acc. No
1-180 1-340 2-110 2-120 2-130 2-132 2-134 2-210 9-110
CREDIT
Amount
TOTAL
Acc. No
Amount
36,000,000 450,000,000 90,500,000 32,575,000 31,450,000 2,765,000 1,550,000 14,575,000 3,850,000
1-110
663,265,000
663,265,000
TOTAL
663,265,000
PT. JAYA FRESH PETTY CASH JOURNAL December 2015 (In Rp.) Page: _ PCJ 1 DEBET Date
DEC
Doc. No.
Rumah Tangga Kantor
Account Name
CREDIT Acc. No.
Amount
Petty Cash
Others Operating Expense
6-200
1,415,400
1,415,400
1
2
18 VKK 12-02 Listrik, Air, dan Telp Nov 2015
Accrued Expenses
2-120
2,975,000
2,975,000
2
3
22 VKK 12-03
Konsumsi Rapat Akhir Tahun
Others Operating Expense
6-200
381,350
381,350
3
4
26 VKK 12-04
Kebersihan dan Keamanan Des
Others Operating Expense
6-200
491,500
491,500
4
1
3 VKK 12-01
Description
Post Ref.
5
5
6
6
7
7
TOTAL
8
Date
5,263,250
RECAPITULATION
Signature
CREDIT
DEBET
Preparedby : ............
..................
Posted by
.............. .....
:
............
5,263,250
Acc. No
Amount
2-120
2,975,000
6-200
2,288,250
TOTAL
5,263,250
Acc. No
Amount
1-120
5,263,250
TOTAL
5,263,250
8
PT. JAYA FRESH PETTY CASH JOURNAL December 2015 (In Rp.) Page: _ PCJ 1 DEBET Date
DEC
Doc. No.
Rumah Tangga Kantor
Account Name
CREDIT Acc. No.
Amount
Petty Cash
Others Operating Expense
6-200
1,415,400
1,415,400
1
2
18 VKK 12-02 Listrik, Air, dan Telp Nov 2015
Accrued Expenses
2-120
2,975,000
2,975,000
2
3
22 VKK 12-03
Konsumsi Rapat Akhir Tahun
Others Operating Expense
6-200
381,350
381,350
3
4
26 VKK 12-04
Kebersihan dan Keamanan Des
Others Operating Expense
6-200
491,500
491,500
4
1
3 VKK 12-01
Description
Post Ref.
5
5
6
6
7
7
TOTAL
8
Date
5,263,250
Preparedby : ............
..................
Posted by
.............. .....
............
8
RECAPITULATION
Signature
CREDIT
DEBET
:
5,263,250
Acc. No
Amount
2-120
2,975,000
6-200
2,288,250
TOTAL
5,263,250
Acc. No
Amount
1-120
5,263,250
TOTAL
5,263,250
PT. JAYA FRESH GENERAL JOURNAL December 2015 (in Rp.) Page: GJ 1 DATE 1
DEC
DOC. NO
23 NK-12-1
DESCRIPTION
Accounts Payable
2
VAT (Value Added Tax) In
3
Merchandise Inventory
4
POST. REF
DEBIT
CREDIT 1
11,990,000 1,090,000
2
10,900,000
3 4
(Retur pembelian ke PT. UDARAKU)
5 6 7 8 9
5
29 NK-12/01
VAT (Value Added Tax) Out Sales Return and Allowance
877,500
6
8,775,000
7
Accounts Receivable
9,652,500
9
(Retur penjualan dari AGYS)
10 11 12 13
8
10
Merchandise Inventory Cost of Merchandise Sold (Retur penjualan dari AGYS)
11
6,500,000 6,500,000
12 13
14
14
15
15
PT. JAYA FRESH GENERAL JOURNAL December 2015 (in Rp.) Page: GJ 1 DATE 1
DEC
23 NK-12-1
DEBIT
REF
Accounts Payable
CREDIT 1
11,990,000
2
VAT (Value Added Tax) In
3
Merchandise Inventory
4
POST.
DESCRIPTION
DOC. NO
1,090,000
2
10,900,000
3 4
(Retur pembelian ke PT. UDARAKU)
5 6
5
29 NK-12/01
7
VAT (Value Added Tax) Out Sales Return and Allowance
8
877,500
6
8,775,000
7
Accounts Receivable
9
9,652,500
8 9
(Retur penjualan dari AGYS)
10
10
11
Merchandise Inventory
12
11
6,500,000
Cost of Merchandise Sold
13
6,500,000
12 13
(Retur penjualan dari AGYS)
14
14
15
15
16
16
17
17
18
18
19
19
TOTAL
20
RECAPITULATION DEBIT Acc. No
Amount
1-150 2-110 2-131 4-130
TOTAL
CREDIT Acc. No
28,142,500
Date Prepared by : ............
28,142,500
Signature .....................
Amount
Posted by
6,500,000
11,990,000 877,500 8,775,000
1-130 1-150 1-191 5-110
9,652,500 10,900,000 1,090,000 6,500,000
28,142,500
TOTAL
28,142,500
: ............
.....................
20
PT. JAYA FRESH INVENTORY CARD December 2015 (in Rp.) No Product Location
Purchased
Ref.
Units
1 7
DEC
2
FU-A80Y-N Sharp Air Purifier FU-A80Y-N Store Basement
Post
Date 1
: : :
17
Unit Cost
Sold Total
2,100,000
Units
Balance
Unit Cost
Total
Units
35,700,000
3
8
35
2,000,000
70,000,000
18 21 23 28 29
10
2,000,000
20,000,000
4 5 6 7 8 9 10
23 2,100,000 (3) 2,100,000
48,300,000 (6,300,000) 20 (2)
2,100,000 2,100,000
42,000,000 (4,200,000)
11 12
37
TOTAL
77,700,000
63
Unit Cost
45 45 17 10 17 17 40 37 17 19 19
2,000,000 2,000,000 2,100,000 2,000,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000
Total
90,000,000 90,000,000 35,700,000 20,000,000 35,700,000 35,700,000 84,000,000 77,700,000 35,700,000 39,900,000 39,900,000
127,800,000
Prepared by : ............
Signature .................. ...
PT. JAYA FRESH INVENTORY CARD December 2015 (in Rp.)
Post
Date 1 2
DEC
: : :
Ref.
KC-930Y-W Sharp Air Purifier KC-930Y-W Store Basement Purchased
Units
1 7
23
Unit Cost
2,300,000
Sold Total
Units
Balance
Unit Cost
Total
52,900,000
3 4
8
25
2,200,000
55,000,000
18 21 23 28 29 30
15
2,200,000
33,000,000
5 6 7 8 9 10 11
17 2,300,000 (2) 2,300,000
39,100,000 (4,600,000) 18 (1)
2,300,000 2,300,000
41,400,000 (2,300,000)
2 3 4 5 6 7 8 9 10 11 12
Date
No Product Location
1
Units
40 40 23 15 23 23 40 38 20 21 21
Unit Cost
Total
2,200,000 2,200,000 2,300,000 2,200,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2 300 000
88,000,000 88,000,000 52,900,000 33,000,000 52,900,000 52,900,000 92,000,000 87,400,000 46,000,000 48,300,000 48,300,000
1 2 3 4 5 6 7 8 9 10 11
PT. JAYA FRESH INVENTORY CARD December 2015 (in Rp.) No Product Location
DEC
2
KC-930Y-W Sharp Air Purifier KC-930Y-W Store Basement
Post
Date 1
: : :
Ref.
Purchased Units
1 7
23
Unit Cost
2,300,000
Sold Total
Units
Balance
Unit Cost
Total
Units
52,900,000
3 4
8
25
2,200,000
55,000,000
18 21 23 28 29 30
15
2,200,000
33,000,000
5 6 7 8 9 10 11 12
17 2,300,000 (2) 2,300,000
TOTAL
39,100,000 (4,600,000) 18 (1)
38
87,400,000
2,300,000 2,300,000
57
41,400,000 (2,300,000)
40 40 23 15 23 23 40 38 20 21 21
Unit Cost
Total
2,200,000 2,200,000 2,300,000 2,200,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
88,000,000 88,000,000 52,900,000 33,000,000 52,900,000 52,900,000 92,000,000 87,400,000 46,000,000 48,300,000 48,300,000
127,100,000
1 2 3 4 5 6 7 8 9 10 11 12
Date
Signature
Prepared by : ............
.....................
PT. JAYA FRESH ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2015 (in Rp.) Customer : BEST DENKI DATE
POST.
DESCRIPTION
DEBIT
REF.
Dec 1 Balance 2 31 SJ 1 3 31 CRJ 1
Code : CREDIT
1
78,705,000 40,500,000
CUST-01
BALANCE DEBIT
CREDIT
40,500,000 119,205,000 78,705,000
1 2 3
4
4
5
5
Customer : DATE
DESCRIPTION
ELEC SOLUTION POST.
DEBIT
Code : CREDIT
BALANCE
CUST-02
PT. JAYA FRESH ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2015 (in Rp.) Customer : BEST DENKI DATE
POST.
DESCRIPTION
DEBIT
REF.
Dec 1 Balance 2 31 SJ 1 3 31 CRJ 1
Code : CREDIT
1
78,705,000 40,500,000
CUST-01
BALANCE DEBIT
CREDIT
40,500,000 119,205,000 78,705,000
1 2 3
4
4
5
5
Customer : DATE
ELEC SOLUTION POST.
DESCRIPTION
DEBIT
REF.
Dec 1 Balance 2 31 SJ 1 3 31 CRJ 1
Code : CREDIT
1
185,625,000 45,250,000
CUST-02
BALANCE DEBIT
CREDIT
45,250,000 230,875,000 185,625,000
1 2 3
4
4
5
5
Customer : DATE 1 2 3 4
Dec
1 31 31 31
DESCRIPTION
Balance SJ 1 CRJ 1 GJ 1
AGYS
Code :
POST. REF.
DEBIT
CREDIT
123,849,000
38,750,000 9,652,500
CUST-03
BALANCE DEBIT
CREDIT
38,750,000 162,599,000 123,849,000 114,196,500
5
1 2 3 4 5
Date Preparedby : ............
Signature .....................
PT. JAYA FRESH ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2015 (in Rp.) Supplier : PT. UDARAKU DATE 1 2 3 4
Dec 1 31 31 31
DESCRIPTION
POST.
DEBIT
REF.
Balance PJ 1 CPJ 1 GJ 1
Code :
BALANCE
CREDIT
SUP-01
DEBIT
CREDIT
35,500,000 131,640,000 96,140,000 84,150,000
96,140,000
35,500,000 11,990,000
5
DATE
2
2 3 4 5
Supplier : PT. SEHAT JAYA
1
1
DESCRIPTION
POST. REF.
Code :
DEBIT
BALANCE
CREDIT
Balance 31 PJ 1
SUP-02
DEBIT
CREDIT
Dec 1
42,650,000 140,110,000
97,460,000
1 2
3
3
4
4
5
5
Supplier : PT. BERKAH USAHA DATE 1 2 3
Dec 1 Balance 31 PJ 1 31 CPJ 1
DESCRIPTION
POST. REF.
Code :
DEBIT
BALANCE
CREDIT
SUP-03
DEBIT
CREDIT
48,150,000 48,150,000 -
-
48,150,000
1 2 3
4
4
5
5
Date Prepared by : ............
Signature .....................
PT. JAYA FRESH GENERAL LEDGER December 2015 (in Rp.) Account : Cash in Bank DATE
Dec
DESCRIPTION
1 31 31
POST. REF.
Balance CRJ 1 CPJ 1
DEBIT
CREDIT
123,285,000 656,812,000
Account : Petty Cash DATE
Dec
DESCRIPTION
1 31
POST. REF.
DEBIT
CREDIT
Balance PCJ 1
5,263,250
Account : Accounts Receivable DATE
Dec
DESCRIPTION
1 31 31 31
POST. REF.
Balance SJ 1 CRJ 1 GJ 1
DEBIT
CREDIT
388,179,000
124,500,000 9,652,500
Account : Allowance of Doubtful Debt DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DATE
DESCRIPTION
1 31 31 31 31
POST. REF.
Balance PJ 1 SJ 1 GJ 1 GJ 1
DATE
DEBIT
CREDIT
176,000,000
261,400,000 10,900,000
6,500,000
DESCRIPTION
1 Balance
1-110 CREDIT
700,123,500 823,408,500 166,596,500
Acct. No. : Balance DEBIT
1-120 CREDIT
24,665,000 19,401,750
Acct. No. : Balance DEBIT
1-130 CREDIT
124,500,000 512,679,000 388,179,000 378,526,500
Acct. No. : Balance DEBIT
1-140 CREDIT
20,185,000
Account : Office Supplies
Dec
DEBIT
1 Balance
Account : Merchandise Inventory
Dec
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1-150 CREDIT
178,000,000 354,000,000 92,600,000 81,700,000 88,200,000
Acct. No. : Balance DEBIT
24,520,000
1-160 CREDIT
Account : Prepaid Insurance DATE
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Balance
Dec
DESCRIPTION
POST. REF.
DEBIT
1 Balance 31 CPJ1
CREDIT
Dec
36,000,000.00
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
POST. REF.
Balance PJ 1 GJ 1
DEBIT
CREDIT
41,530,000 1,790,000
Account : Prepaid Income Tax Article 25 DATE
Dec
DESCRIPTION
1
DEBIT
1-180 CREDIT
Acct. No. : Balance DEBIT
1-190 CREDIT
-
DESCRIPTION
1 31 31
Acct. No. : Balance
Balance
Account : VAT (Value Added Tax) In DATE
CREDIT
36,000,000
Account : VAT (Value Added Tax) Receivable DATE
DEBIT
1-170
48,750,000
Account : Prepaid Rent DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Balance
Acct. No. : Balance DEBIT
1-191 CREDIT
41,530,000 39,740,000
Acct. No. : Balance DEBIT
1-192 CREDIT
13,950,000 -
Account : Land DATE
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Balance
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Balance
Dec
DESCRIPTION
1
Balance
CREDIT
Acct. No. : Balance DEBIT
1-320 CREDIT
1,260,000,000
Account : Acc. Depreciation – Buildings DATE
DEBIT
1-310
2,400,000,000
Account : Buildings DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1-321 CREDIT
435,750,000
Account : Equipment DATE
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Balance
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
POST. REF.
DEBIT
Balance CPJ
CREDIT
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
1 31 31 31
Dec
DESCRIPTION
POST. REF.
Balance PJ 1 CPJ 1 GJ 1
DEBIT
CREDIT
DESCRIPTION
POST. REF.
1 Balance 31 CPJ1 31 PCJ 1
Dec
1 31
CREDIT
Acct. No. : Balance DEBIT
1-341 CREDIT
DESCRIPTION
Balance CPJ 1
POST. REF.
DEBIT
CREDIT
31,450,000
CREDIT
Acct. No. : Balance DEBIT
2-120 CREDIT
35,787,000 3,212,000 -
32,575,000 3,212,000
DEBIT
2-110
138,100,000 594,930,000 504,430,000 484,740,000
90,500,000 19,690,000
DEBIT
Acct. No. : Balance
456,830,000
Account : VAT (Value Added Tax) Payable DATE
DEBIT
1-340
-
Account : Accrued Expense DATE
Acct. No. : Balance
Balance
Account : Accounts Payable DATE
CREDIT
450,000,000
450,000,000
Account : Acc. Depreciaton – Automobile DATE
DEBIT
1-331
510,055,000
DESCRIPTION
1 31
CREDIT
Acct. No. : Balance
Balance
Account : Automobile DATE
DEBIT
1-330
829,920,000
Account : Acc. Depreciaton – Equipment DATE
Acct. No. : Balance
CREDIT
Acct. No. : Balance DEBIT
2-130 CREDIT
31,450,000 -
Account : VAT (Value Added Tax) Out DATE
Dec
DESCRIPTION
1 31 31
POST. REF.
Balance SJ 1 GJ 1
DEBIT
CREDIT
Dec
DESCRIPTION
1 31
POST. REF.
Balance CPJ 1
DEBIT
CREDIT
Dec
1
POST. REF.
DEBIT
Dec
CREDIT
POST. REF.
1 Balance 31 CPJ1
DEBIT
CREDIT
Dec
POST. REF.
Balance CPJ 1
Dec
Balance
CREDIT
DEBIT
CREDIT
Acct. No. : Balance DEBIT
POST. REF.
DEBIT
2-210 CREDIT
600,000,000 584,755,000
CREDIT
Acct. No. : Balance DEBIT
Balance
3-110 CREDIT
900,000,000
DESCRIPTION
1
DEBIT
2-134
-
Account : Retained Earnings DATE
CREDIT
Acct. No. : Balance
15,245,000
DESCRIPTION
1
DEBIT
2-133
1,485,500
Account : Stock Capital DATE
Acct. No. : Balance
1,485,500
DESCRIPTION
1 31
CREDIT
-
Account : Permata Bank, Loan
Dec
DEBIT
2-132
Balance
DESCRIPTION
DATE
CREDIT
2,175,500 -
Account : Income Tax Article 25/29 Payable DATE
Acct. No. : Balance
2,175,500
DESCRIPTION
2-131
35,289,000 34,411,500
35,289,000
Account : Income Tax Article 23 Payable DATE
DEBIT
877,500
Account : Income Tax Article 21 Payable DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
3-130 CREDIT
2,509,274,000
Account : Sales DATE
Dec
DESCRIPTION
1 31
POST. REF.
DEBIT
Balance SJ 1
CREDIT
Dec
DESCRIPTION
1 31
POST. REF.
DEBIT
Balance CRJ 1
CREDIT
1,215,000
Dec
DESCRIPTION
1 31
POST. REF.
DEBIT
Balance GJ 1
CREDIT
Dec
DESCRIPTION
1 31 31
POST. REF.
Balance SJ 1 GJ 1
DEBIT
CREDIT
361,800,000 10,900,000
Account : Utilities Expense DATE
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Balance
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
1 Balance
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
1 Balance
Dec
DESCRIPTION
1 Balance
DEBIT
4-120 CREDIT
Acct. No. : Balance DEBIT
4-130 CREDIT
Acct. No. : Balance DEBIT
5-110 CREDIT
945,321,000 1,307,121,000 1,296,221,000
Acct. No. : Balance DEBIT
6-110 CREDIT
Acct. No. : Balance DEBIT
6-120 CREDIT
Acct. No. : Balance DEBIT
6-131 CREDIT
15,760,000
Account : Spoilage Expense DATE
Acct. No. : Balance
9,543,000
Account : Doubtful Debts Expense DATE
1,965,665,000 2,454,095,000
25,984,000
Account : Office Supplies Expense DATE
CREDIT
14,715,000
14,715,000
Account : Cost of Merchandise Sold DATE
4-110
41,460,000 42,675,000
Account : Sales Return and Allowance DATE
DEBIT
488,430,000
Account : Sales Discount DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
4,575,000
6-140 CREDIT
Account : Depreciation Expense DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
1 Balance
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
1 Balance
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
1 Balance
DATE
DESCRIPTION
POST. REF.
1 Balance 31 PCJ 1
DEBIT
CREDIT
DESCRIPTION
1 31
POST. REF.
Balance PCJ 1
DEBIT
CREDIT
DEBIT
DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DEBIT
6-180 CREDIT
Acct. No. : Balance DEBIT
DESCRIPTION
POST. REF.
DEBIT
6-190 CREDIT
Acct. No. : Balance DEBIT
6-200 CREDIT
Acct. No. : Balance DEBIT
CREDIT
8-110 CREDIT
-
Account : Freights Collected
1 Balance
CREDIT
Acct. No. : Balance
1 Balance
DATE
6-170
25,435,000 30,013,000
4,578,000
Account : Interest Income
Dec
Acct. No. : Balance
32,905,000 34,918,450
2,013,450
Account : Others Operating Expense DATE
CREDIT
328,350,000
Account : Advertising Expense
Dec
DEBIT
6-160
-
Account : Wages and Salaries
Dec
Acct. No. : Balance
1 Balance
DATE
CREDIT
29,250,000
Account : Rent Expense DATE
DEBIT
6-151
152,845,000
Account : Insurance Expense DATE
Acct. No. : Balance
22,155,000
Acct. No. : Balance DEBIT
8-140 CREDIT
-
5,965,000
Account : Late Fees Collected DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1 Balance
DATE
Dec
DESCRIPTION
POST. REF.
1 Balance 31 CPJ 1
DEBIT
CREDIT
DEBIT
Dec
POST. REF.
DEBIT
CREDIT
1 Balance
Dec
DEBIT
POST. REF.
DEBIT
CREDIT
DEBIT
1 Balance
CREDIT
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1 Balance
9-145 CREDIT
-
Account : Late Fees Expenses
Dec
9-140
6,245,000
DESCRIPTION
DATE
CREDIT
Acct. No. : Balance
Account : Income Tax Expense
Dec
9-120
12,976,000
DESCRIPTION
DATE
CREDIT
Acct. No. : Balance
Account : Income Tax Article 4(2) Expense DATE
9-110
14,788,000 18,638,000
3,850,000
DESCRIPTION
7,866,000
Acct. No. : Balance
Account : Bank Service Charges DATE
CREDIT
-
Account : Interest Expenses
8-150
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1 Balance
CREDIT
2,320,000
Date Prepared by : ............
9-150
Signature .....................
PT. JAYA FRESH ACCOUNTS RECEIVABLE SCHEDULE December, 31 2015 NO 1 2 3
CUST-01 CUST-02 CUST-03
DOC. NO.
CUSTOMER
DATE
TERMS
BALANCE
BEST DENKI ELEC SOLUTION AGYS
78,705,000 185,625,000 114,196,500
4
2 3 4
6
Total – Subsidiary Ledger Balance – General Ledger
7
Difference
5
1
378,526,500 378,526,500 Date
5 6 7
Signature
Prepared by : ............
.....................
PT. JAYA FRESH ACCOUNTS PAYABLE SCHEDULE December, 31 2015 NO 1 2 3
SUP-01 SUP-02 SUP-03
SUPPLIER
DOC. NO.
DATE
TERMS
BALANCE
PT. UDARAKU PT. SEHATJAYA PT. BERKAH USAHA
84,150,000 140,110,000 -
4
2 3 4
6
Total – Subsidiary Ledger Balance – General Ledger
7
Difference
5
1
224,260,000 224,260,000 Date
5 6 7
Signature
Prepared by : ............
.....................
PT. JAYA FRESH MERCHANDISE INVENTORY SCHEDULE December, 31 2015 CODE 1 2
U-A80YC-930Y-
PRODUCT Sharp Air Purifier FU-A80 Sharp Air Purifier KC-930
QUANTITY 19 21
COST/UNIT
BALANCE
2,100,000 2,300,000
39,900,000 48,300,000
1 2
3
3
4
4
6
Total – Subsidiary Ledger Balance – General Ledger
7
Difference
5
88,200,000 88,200,000 Date Prepared by : ............
Signature .....................
5 6 7
PT. JAYA FRESH UNADJUSTED TRIAL BALANCE DESEMBER, 31 2015 (in Rp.) ACCT. 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
1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134
ACCOUNT TITLE
Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Automobile Acc. Depreciaton – Automobile Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable
DEBIT
CREDIT
166,596,500 19,401,750 378,526,500
1 2 3
20,185,000 88,200,000 24,520,000 51,150,000 42,000,000 16,510,000 13,369,500 2,250,000,000 1,272,000,000
4 5 6 7 8 9 10 11 12 13
439,900,000 816,000,000
14 15
501,500,000 450,000,000
16 17
224,260,000 34,411,500 -
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
2-210 3-110 3-130 4-110 4-120 4-130 5-110 6-110 6-120 6-131 6-140 6-151 6-160 6-170 6-180 6-190 6-200 8-110 8-140 8-150 9-110 9-120 9-140 9-145 9-150
Permata Bank, Loan Stock Capital Retained Earnings Sales Sales Discount Sales Return and Allowance Cost of Merchandise Sold Utilities Expense Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense Rent Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Income Freights Collected Late Fees Collected Interest Expenses Bank Service Charges Income Tax Article 4(2) Expense Income Tax Expense Late Fees Expenses TOTAL
584,755,000 900,000,000 2,509,274,000 2,299,545,000 41,695,000 8,775,000 1,243,685,000 29,795,000 12,158,500 17,456,000 3,585,000 151,800,000 30,690,000 318,450,000 29,445,000 30,861,750
27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
22,995,000 5,875,000 7,144,000 21,313,000 12,986,500 6,785,000 2,089,500 7,549,844,500
26
43 44 45 46 47 48 49 50
7,549,844,500
51
PT. JAYA FRESH GENERAL JOURNAL - ADJUSTING ENTRIES December, 31 2015 (in Rp.) Page: __________
DATE 1 2 3 4 5
DEC
DESCRIPTION
DOC. NO
31 M-21/31
Depreciation Expense Acc. Depreciation – Buildings Acc. Depreciaton – Equipment
Acc. Depreciation - Automobile
POST. REF
DEBIT
6-151 1-321 1-331 1-341
CREDIT
18,487,500
1
5,300,000 8,500,000 4,687,500
(Pencatatan depresiasi Des. gedung dan peralatan )
Utilities Expense Accrued Expense
6-110 2-120
9
(Beban air, listrik, dan tel. yang masih harus dibayar)
2,785,500
7
2,785,500
13
10
Insurance Expense
6-160
Prepaid Insurance
3,410,000
1-170
11
3,410,000
(Asuransi jatuh tempo)
16 17
14
Rent Expense
6-170
Prepaid Rent
3,500,000
1-180
15
3,500,000
(Sewa peralatan jatuh tempo)
20 21
18
Office Supplies Expense
6-120
Office Supplies
1-160
8,275,000
19
8,275,000
(Beban perlengkapan kantor )
24 25
22
Doubtful Debts Expense Allowance of Doubtful Debt
6-131
22,995,450
1-140
23
22,995,450
(Penambahan cadangan piutang tak tertagih) )
28 29 30
26
VAT (Value Added Tax) Out
2-131
34,411,500
27
VAT (Value Added Tax) In
1-191
16,510,000
VAT (Value Added Tax) Payable
2-130
17,901,500
(Menutup perkiraan VAT)
33 34
28 29 30
31 32
24 25
26 27
20 21
22 23
16 17
18 19
12 13
14 15
8 9
10
12
4
6
8
11
3
5
6 7
2
31
Prepaid Income Tax Article 25 Income Tax Article 25/29 Payable
1-192
1,485,500
2-134
32
1,485,500
(Uang muka PPh Ps 25 yang harus dibayar)
33 34
35
35
36
Accounts Receivable
1-130
10,250,000
36
37
Bank Service Charges
9-120
192,500
37
38
Income Tax Article 4(2) Expense
9-140
401,000
38
39
Interest Income
8-110
3,126,500
39
40
Cash in Bank
1-110
7,717,000
40
41
(Pencatatan laporan bank rekonsiliasi)
41
42 43
42
Wages and Salaries
6-180
35,016,500
43
44
Income Tax Article 21 Payable
2-132
2,971,350
45
Accrued Expense
2-120
32,045,150
46
(Gaji dan upah yang masih harus dibayar)
45 46
47 48
44
47
TOTAL
141,210,450
141,210,450
48
RECAPITULATION DEBIT Acc. No 1-130 1-192 2-131 6-110 6-120 6-131 6-151 6-160 6-170 6-180 9-120 9-140
TOTAL
CREDIT
Amount 10,750,000 1,550,000 47,371,500 3,115,500 15,855,000 24,540,950 18,582,500 3,250,000 3,000,000 36,339,800 142,500 397,450
Acc. No 1-110 1-140 1-160 1-170 1-180 1-191 1-321 1-331 1-341 2-120 2-130 2-132 2-134 8-110
Amount 8,163,450 24,540,950 15,855,000 3,250,000 3,000,000 39,740,000 5,250,000 8,645,000 4,687,500 36,572,950 7,631,500 2,882,350 1,550,000 3,126,500
164,895,200
TOTAL
164,895,200
Date Prepared by : ............
Signature .....................
Posted by : ............
.....................
PT. JAYA FRESH WORKING SHEET December, 31 2015 (in Rp.) TRIAL BALANCE
DESCRIPTION
ACC. NO
DEBIT
ADJUSTING ENTRIES
CREDIT
DEBIT
1
1-110
Cash in Bank
2
1-120
Petty Cash
3
1-130
Accounts Receivable
4
1-140
Allo wance of Doubtful Debt
-
20,185,000
5
1-150
Merchandise Inventory
88,200,000
-
6
1-160
Office Supplie s
24,520,000
-
7
1-170
Prepaid Insurance
51,150,000
8
1-18 0
Prepaid Rent
9
1-190
VAT (Value Added Tax) Receivable
10
1-191
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
166,596,500
-
19,401,750
-
ADJUSTED TRIAL BALANCE
CREDIT
DEBIT
CREDIT
DEBIT
STATEMENT of FINANCIAL POSITION
CREDIT
DEBIT
CREDIT
7,717,000
158,879,500
158,879,500
1
19,401,750
19,401,750
2
388,776,500
388,776,500
3
88,200,000
88,200,000
5
8,275,000
16,245,000
16,245,000
6
-
3,410,000
47,740,000
47,740,000
7
42,000,000
-
3,500,000
38,500,000
38,500,000
8
-
-
-
-
9
VAT (Value Added Tax) In
16,510,000
-
-
-
10
1-192 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134
Prepaid In come Tax Article 25 Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Automobile Acc. Depreciaton – Automobile Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable
13,369,500
-
14,855,000
14,855,000
11 12
2-210 3- 110 3-130 4-110 4- 120 4-130 5-110 6-110 6-120 6-131 6-140 6-151 6-160 6- 170 6-180 6-190 6-200 8-110 8-140 8-150 9-110
Permata Bank, Loan Stock Capital Retained Earnin gs Sales Sales D is count Sales Return and All owance Cost of Merchandis e Sold Uti li ti es Expense Off ic e Suppli es Expense Doubtfu l Debts Expense Spoil age Expense Depreciatio n Expense Insurance Expense Rent Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Income Freig hts Colle cted Late Fees Colle cted Interest Expenses
378,526,500
-
INCOME STATEMENT
10,250,000
22,995,450
16,510,000 1,485,500
43,180,450
43,180,450
2,250,000,000
-
2,250,000,000
2,250,000,000
1,272,000,000
-
1,272,000,000
1,272,000,000
-
439,900,000
816,000,000
-
445,200,000
816,000,000
450,000,000
-
13
445,200,000
816,000,000
501,500,000 -
-
-
-
224,260,000
-
-
-
-
-
34,411,500
-
-
-
-
-
-
-
584,755,000
584,755,000
584,755,000
26
-
900,000,000
900,000,000
900,000,000
27
-
2,509,274,000
2,509,274,000
2,509,274,000
28
510,000,000
4,687,500
16 17
4,687,500
4,687,500
18
224,260,000
224,260,000
19
34,830,650
34,830,650
34,830,650
20
17,901,500
17,901,500
17,901,500
21
-
-
22
2,971,350
2,971,350
23
-
-
24
1,485,500
1,485,500
25
34,411,500
510,000,000 450,000,000
2,971,350
1,485,500
-
2,299,545,000
41,695,000
-
41,695,000
41,695,000
30
8,775,000
-
8,775,000
8,775,000
31
1,243,685,000
2,299,545,000
2,299,545,000
-
1,243,685,000
29
1,243,685,000
32
29,795,000
-
2,785,500
32,580,500
32,580,500
33
12,158,500
-
8,275,000
20,433,500
20,433,500
34
17,456,000
-
22,995,450
40,451,450
40,451,450
35
3,585,000
3,585,000
36
3,585,000
-
151,800,000
-
18,487,500
170,287,500
170,287,500
37
30,690,000
-
3,410,000
34,100,000
34,100,000
38
-
-
3,500,000
3,500,000
3,500,000
39
318,450,000
-
35,016,500
353,466,500
353,466,500
40
29,445,000
29,445,000
41
30,861,750
29,445,000
-
30,861,750
-
-
22,995,000
-
5,875,000
-
7,144,000
21,313,000
-
15
-
8,500,000
14
450,000,000
5,300,000
4
3,126,500
21,313,000
30,861,750
42
26,121,500
26,121,500
43
5,875,000
5,875,000
44
7,144,000
7,144,000
45
21,313,000
46
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
2-210 3- 110 3-130 4-110 4- 120 4-130 5-110 6-110 6-120 6-131 6-140 6-151 6-160 6- 170 6-180 6-190 6-200 8-110 8-140 8-150 9-110 9-120 9-140 9-145 9-150
Permata Bank, Loan Stock Capital Retained Earnin gs Sales Sales D is count Sales Return and All owance Cost of Merchandis e Sold Uti li ti es Expense Off ic e Suppli es Expense Doubtfu l Debts Expense Spoil age Expense Depreciatio n Expense Insurance Expense Rent Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Income Freig hts Colle cted Late Fees Colle cted Interest Expenses Bank Service Charges Income Tax Article 4(2) Expense IncomeTax Expense Late Fees Expenses
-
584,755,000
584,755,000
584,755,000
26
-
900,000,000
900,000,000
900,000,000
27
-
2,509,274,000
2,509,274,000
2,509,274,000
28
-
2,299,545,000
41,695,000
-
41,695,000
41,695,000
30
8,775,000
-
8,775,000
8,775,000
31
1,243,685,000
2,299,545,000
-
1,243,685,000
29
1,243,685,000
32
29,795,000
-
2,785,500
32,580,500
32,580,500
33
12,158,500
-
8,275,000
20,433,500
20,433,500
34
17,456,000
-
22,995,450
40,451,450
40,451,450
35
3,585,000
3,585,000
36
3,585,000
-
151,800,000
-
18,487,500
170,287,500
170,287,500
37
30,690,000
-
3,410,000
34,100,000
34,100,000
38
-
-
3,500,000
3,500,000
3,500,000
39
318,450,000
-
35,016,500
353,466,500
353,466,500
40
29,445,000
29,445,000
41
30,861,750
29,445,000
-
30,861,750
-
-
22,995,000
-
5,875,000
2,299,545,000
-
7,144,000
21,313,000
-
12,986,500
-
6,785,000
-
-
-
2,089,500
-
3,126,500
30,861,750
42
26,121,500
26,121,500
43
5,875,000
5,875,000
44
7,144,000
7,144,000
45
21,313,000
21,313,000
46
192,500
13,179,000
13,179,000
47
401,000
7,186,000
7,186,000
48
-
-
49
2,089,500
2,089,500
50
51
51
Net Income
52
TOTAL
53
7,549,844,500
7,549,844,500
141,210,450
282,051,800
141,210,450 7,617,231,450 7,617,231,450 2,338,685,500 2,338,685,500 5,560,597,750
282,051,800
52
5,560,597,750
53
PT. JAYA FRESH BANK RECONCILIATION - BANK BJB Desember, 31 2015 (in Rp.) 1 2
1
Cash balance per bank statement
158,879,500
3 4 5 6 7 8
3
Cash balance per books Add : Interest Income Less: Account Receivable Bank Service Charges Income Tax Article 4(2) Expense
166,596,500
4
3,126,500
5
10,250,000
6
192,500 401,000
7 8
(10,843,500)
9 10
2
Adjusted cash balance per books
158,879,500
9 10
PT. JAYA FRESH BANK RECONCILIATION - BANK BJB Desember, 31 2015 (in Rp.) 1 2
1
Cash balance per bank statement
158,879,500
3 4 5 6 7 8
3
Cash balance per books Add : Interest Income Less: Account Receivable Bank Service Charges Income Tax Article 4(2) Expense
166,596,500
4
3,126,500
5
10,250,000
6
192,500 401,000
7 8
(10,843,500)
9 10
2
Adjusted cash balance per books
158,879,500
11
9 10 11
Date Prepared by : ............
Signature .....................
PT. JAYA FRESH RETAINED EARNINGS STATEMENT For the Year Ended December , 31 2015 (in Rp.) 1 2 3 4
1
2,509,274,000 282,051,800 2,791,325,800
Retained Earnings, Januari 1, 2015 Net Income, 2015 Retained Earnings, December 31, 2015
2 3 4 5
5
Date Prepared by : ............
Signature .....................
PT. JAYA FRESH INCOME STATEMENT For the Year Ended December , 31 2015 (in Rp.) 1
REVENUES
2
Sales
3
Less : Sales Discount
4 5
1
2,299,545,000 Sales Return & Allowances
2
(41,695,000)
3
(8,775,000)
4
Net Sales
2,249,075,000
6
5 6
7
Less : Cost of Merchandise Sold
(1,243,685,000)
7
8
Gross Profit
1,005,390,000
8
9
OPERATING EXPENSE
10
Utilities Expense
11
Office Supplies Expense
12
Doubtful Debts Expense Spoilage Expense
13 14 15
Depreciation Expense Insurance Expense
18
Rent Expense Wages and Salaries Advertising Expense
19
Others Operating Expense
16 17
20
Total Operating Expense
21
Operating Profit
22
25
OTHER REVENUES / GAINS Interest Income Freight Collected Late Fees Collected
26
Total Other Revenues/Gains
23 24
9
32,580,500 20,433,500 40,451,450 3,585,000 170,287,500 34,100,000 3,500,000 353,466,500 29,445,000 30,861,750
10 11 12 13 14 15 16 17 18 19
(718,711,200) 286,678,800
29 30 31 32 33
26,121,500 5,875,000 7,144,000
23 24 25
39,140,500
26 27
OTHER EXPENSE / LOSSES Interest Expenses Bank Service Charges Income Tax Article 4 (2) Expense Income Tax Expense Late Fees Expense
28
21,313,000
29
13,179,000 7,186,000 2,089,500
30 31 32 33
34 35
21 22
27 28
20
Net Income
36
(43,767,500) 282,051,800
34 35 36
Date Prepared by : ............
Signature .....................
PT. JAYA FRESH STATEMENT OF FINANCIAL POSITION Per December, 31 2015 (in Rp.)
12
ASSET CURRENT ASSET Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In
13
Prepaid Income Tax Article 25
14
TOTAL CURRENT ASSET FIXED ASSETS Land
1 2 3 4 5 6 7 8 9 10 11
15 16 17 18 19 20 21 22
Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Automobile Acc. Depreciaton – Automobile
158,879,500 19,401,750 388,776,500 (43,180,450)
345,596,050 88,200,000 16,245,000 47,740,000 38,500,000 729,417,300
2,250,000,000 1,272,000,000 (445,200,000) 816,000,000 (510,000,000) 450,000,000 (4,687,500)
TOTAL FIXED ASSETS
2
224,260,000 34,830,650 17,901,500 2,971,350 1,485,500
306,000,000
TOTAL CURRENT LIABILITIES LONG TERM LIABILITY Permata Bank, Loan TOTAL LIABILITIY
281,449,000
2,791,325,800
CASH FLOW FROM OPERATING ACTIVITIES Cash receipts: From customers Interest Income Cash Receipts from O perating Activities
900,000,000 3,691,325,800 4,557,529,800
Signature .....................
2 3
113,035,000 2,725,500
4 5
115,760,500
6 7
11
Accrued Expenses
12
Income Tax Article 21 Payable
16 17
20
22
Capital Stock TOTAL OWNER'S EQUITY TOTAL LIABILTIES & OWNER'S EQUITY
1
10
9
14
21
445,312,500
4,557,529,800
Cash payments: Prepaid Rent To suppliers
9
19
7 8
8
18
OWNER'S EQUITY Retained Earnings
1
6
7
15
584,755,000 866,204,000
For the Year Ended December , 31 2015 (in Rp.)
5
6
13
PT. JAYA FRESH CASH FLOW STATEMENT
4
5
12
Prepared by : ............
3
4
11
Date
2
3
10
826,800,000
3,828,112,500
TOTAL ASSET
25
1
14,855,000
23 24
LIABILITIES CURRENT LIABILITIES Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable
8
(42,000,000) (83,650,000) (33,650,000) (2,175,500)
9 10 11 12
23 24 25
PT. JAYA FRESH CASH FLOW STATEMENT For the Year Ended December , 31 2015 (in Rp.) 1 2 3 4 5 6
1
CASH FLOW FROM OPERATING ACTIVITIES Cash receipts: From customers Interest Income Cash Receipts from O perating Activities
2 3
113,035,000 2,725,500
4 5
115,760,500
7
7
10
Cash payments: Prepaid Rent To suppliers
11
Accrued Expenses
12
Income Tax Article 21 Payable
13
VAT (Value Added Tax) Payable
14
Income Tax Article 25/29 Payable
15
Other Operating expense Advertising Expense Interest Expense Bank Service Charges Cash Payments from Operating Activities Net cash provided by operating activities
8 9
16 17 18 19 20
8
(42,000,000) (83,650,000) (33,650,000) (2,175,500) (28,456,000) (1,485,500) (2,288,250) (3,125,000) (192,500)
9 10 11 12 13 14 15 16 17 18
(197,022,750) (81,262,250)
21 22 23
26 27
CASH FLOW FROM INVESTING ACTIVITIES Aquisition of Automobile
30 31 32 33 34 35 36
20
22
(450,000,000)
23 24
CASH FLOW FROM FINANCING ACTIVITIES Payment of Permata Loan Net increase/decrease in cash
25
(15,245,000) (546,507,250)
28 29
19
21
24 25
6
26 27 28
Cash at November, 30, 2015 Cash in Bank Petty Cash Cash at November 30, 2015 Cash at December 31, 2015 Cash in Bank Petty Cash Cash at December 31, 2015
29
700,123,500 24,665,000
30 31
724,788,500 178,281,250 158,879,500 19,401,750
33 34 35
178,281,250
37
32
36 37
Date Prepared by : ............
Signature .....................
PT. JAYA FRESH GENERAL JOURNAL - CLOSING ENTRIES December, 31 2015 (in Rp.) Page: GJ 01 DATE
DESCRIPTION
DOC. NO
POST.
DEBIT
REF
CREDIT
Sales
4-110
2,299,545,000
1
2
Interest Income
8-110
26,121,500
2
3
Freights Collected
8-140
5,875,000
3
4
Late Fees Collected Sales Discount
8-150
7,144,000
4
1
5
DEC
31
6
Sales Return and Allowance
7
Income Summary
8
4-120
41,695,000
5
4-130
8,775,000
6
2,288,215,500
7
(Menutup akun pendapatan)
8
9 10
9
Income Summary
2,006,163,700
10
5-110
1,243,685,000
11
12
Cost of Merchandise Sold Utilities Expense
6-110
32,580,500
12
13
Office Supplies Expense
6-120
20,433,500
13
14
Doubtful Debts Expense
6-131
40,451,450
14
15
Spoilage Expense
6-140
3,585,000
15
16
Depreciation Expense
6-151
170,287,500
16
17
Insurance Expense
6-160
34,100,000
17
18
Rent Expense
6-170
3,500,000
18
19
Wages and Salaries
6-180
353,466,500
19
20
Advertising Expense
6-190
29,445,000
20
21
Others Operating Expense
6-200
30,861,750
21
22
Interest Expenses
9-110
21,313,000
22
23
9-120 9-140
13,179,000
23
24
Bank Service Charges Income Tax Article 4(2) Expense
7,186,000
24
25
Late Fees Expenses
9-130
2,089,500
25
11
26
(Menutup akun beban)
26
27 28 29 30
27
Income Summary
282,051,800
Retained Earnings
28
282,051,800
(Menutup net income 2015)
30
31 32
29
31
TOTAL
4,626,901,000
4,626,901,000
32
