D I S U S U N OLEH: Nama : Mahmuda Karima Kelas : XI Akuntansi 5 Guru Pembimbing : Sinta Agustina S, S.Pd
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Profit & Loss Statement December 2011 19/03/2015 22:52:46 Income : Sales Sales Return Total Income
Rp 1.458.000.000,00 Rp (66.000.000,00)
Cost Of Sales : Cost of Goods Sold Total Cost Of Sales
Rp 1.313.006.666,67
Rp 1.392.000.000,00
Rp (1.313.006.666,67)
Gross Profit Expenses : Advertising Expense Telephone & Electricity Exp. Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense Total Expenses
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Other Expenses : Interest Expense Bank Service Charge Income Tax Expense Total Other Expenses
Rp Rp Rp
Net Profit/(Loss)
78.993.333,33
Rp
(47.897.500,00)
Rp
31.095.833,33
Rp
6.500.000,00
Rp
(16.002.083,33)
Rp
21.593.750,00
725.000,00 2.500.000,00 6.650.000,00 29.222.500,00 1.250.000,00 1.250.000,00 2.500.000,00 3.500.000,00 300.000,00
Operating Profit Other Income : Interest Revenue Total Other Income
Rp
6.500.000,00
1.000.000,00 230.000,00 14.772.083,33
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Balance Sheet As of December 2011 19/03/2015 22:52:56 Assets : Cash In Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Prepaid PPN Equipment at Cost Equipment Accum. Depr. Total Assets
Rp 414.240.000,00 Rp 5.310.000,00 Rp 1.000.450.000,00 Rp (50.022.500,00) Rp 863.493.333,33 Rp 3.750.000,00 Rp 14.050.000,00 Rp 18.800.000,00 Rp 227.916,67 Rp 6.750.000,00 Rp 62.050.000,00 Rp (16.500.000,00)
Liabilities : Accounts Payable Expense Payable Bank Mega Loan Total Liabilities
Rp 1.194.050.000,00 Rp 7.500.000,00 Rp 480.000.000,00
Rp 2.322.598.750,00
Rp (1.681.550.000,00)
Net Assets Equity : Capital Stock Devidend Current Earnings Total Equity
Rp
641.048.750,00
Rp
641.048.750,00
Rp 420.250.000,00 Rp (25.400.000,00) Rp 246.198.750,00
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Statement of Cash Flow December 2011 19/03/2015 22:53:31 Cash Flow from Operating Activities : Net Income
Rp 21.593.750,00
Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Prepaid PPN Accounts Payable Expense Payable PPN Payable Devidend Payable Net Cash Flows from Operating Activities
Rp (205.150.000,00) Rp 38.222.500,00 Rp (146.493.333,33) Rp 6.050.000,00 Rp 1.250.000,00 Rp 2.500.000,00 Rp 14.772.083,33 Rp (6.750.000,00) Rp 658.350.000,00 Rp (1.365.000,00) Rp (3.500.000,00) Rp (2.500.000,00) Rp 376.980.000,00
Cash Flow from Investing Activities : Equipment at Cost Net Cash Flows from Investing Activities
Rp
Cash Flow from Financing Activities : Bank Mega Loan Net Cash Flows from Financing Activities
Rp (10.000.000,00)
Net Increase/Decrease for the period Cash at the Beginning of the period Cash at the End of the period
1.250.000,00 Rp 1.250.000,00
Rp (10.000.000,00) Rp 368.230.000,00 Rp 51.320.000,00 Rp 419.550.000,00
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Customer Ledger 23/11/2011 To 31/12/2011 19/03/2015 22:53:42 Date
Src
Daya Elektronik 25/11/2011 SJ 03/12/2011 CR 18/12/2011 SJ
Indo Elektronik 29/11/2011 SJ 06/12/2011 SJ 07/12/2011 SJ 07/12/2011 SJ 12/12/2011 CR 14/12/2011 CR
Mega Elektronik 24/11/2011 SJ
Penjualan Tunai 13/12/2011 SJ 13/12/2011 CR
Prima Elektronik 23/11/2011 SJ 25/12/2011 CR 27/12/2011 SJ
ID#
Memo
F-11/12 BKM12-1 F12-2
F-11/25 F12-1 NK12-1 NK12-1 BKM12-2 BKM12-3
F-11/10
KN01 KN01
F-11/14 BKM12-5 F12-3
Transaction Amount
Balance
C001 Saldo Awal Piutang Payment; Daya Elektronik Sale; Daya Elektronik
Rp 159.500.000,00 Rp (159.500.000,00) Rp 246.400.000,00
Rp Rp 159.500.000,00 Rp Rp 246.400.000,00
Total:
Rp
Rp 246.400.000,00
246.400.000,00
C002 Saldo Awal Piutang Sale; Indo Elektronik Sale; Indo Elektronik Indo Elektronik: Credit from NK12-1 Payment; Indo Elektronik Payment; Indo Elektronik
Rp 316.800.000,00 Rp 395.450.000,00 Rp (72.600.000,00) Rp Rp (322.850.000,00) Rp (316.800.000,00)
Rp Rp 316.800.000,00 Rp 712.250.000,00 Rp 639.650.000,00 Rp 639.650.000,00 Rp 316.800.000,00 Rp -
Total:
Rp
Rp
-
-
C004 Saldo Awal Piutang
Rp
140.800.000,00
Rp Rp 140.800.000,00
Total:
Rp
140.800.000,00
Rp 140.800.000,00
C005 Sale; Penjualan Tunai Payment; Penjualan Tunai
Rp 378.400.000,00 Rp (378.400.000,00)
Rp Rp 378.400.000,00 Rp -
Total:
Rp
Rp
-
-
C003 Saldo Awal Piutang Payment; Prima Elektronik Sale; Prima Elektronik
Rp 178.200.000,00 Rp (178.200.000,00) Rp 613.250.000,00
Rp Rp 178.200.000,00 Rp Rp 613.250.000,00
Total:
Rp
Rp 613.250.000,00
613.250.000,00
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Supplier Ledger 20/11/2011 To 31/12/2011 19/03/2015 22:53:53 Date
Src ID#
CV. TULUS JAYA 20/11/2011 PJ F.1289 23/12/2011 CD BKK12-7 29/12/2011 PJ G11
PT. ELEX PERSADA 23/11/2011 PJ C.15234 09/12/2011 CD BKK12-3 22/12/2011 PJ A17
PT. PLUGORD 28/11/2011 PJ 06/12/2011 CD 10/12/2011 PJ 11/12/2011 PJ 18/12/2011 CD
Fk.2011 BKK12-2 F05 NK-1 BKK12-6
Memo
Transaction Amount
Balance
S002 Saldo Awal Utang CV. TULUS JAYA Purchase; CV. TULUS JAYA
Rp 214.500.000,00 Rp (214.500.000,00) Rp 535.260.000,00
Rp Rp 214.500.000,00 Rp Rp 535.260.000,00
Total:
Rp 535.260.000,00
Rp 535.260.000,00
S001 Saldo Awal Utang PT. ELEX PERSADA Purchase; PT. ELEX PERSADA
Rp 251.900.000,00 Rp (251.900.000,00) Rp 658.790.000,00
Rp Rp 251.900.000,00 Rp Rp 658.790.000,00
Total:
Rp 658.790.000,00
Rp 658.790.000,00
S003 Saldo Awal Utang PT. PLUGORD Purchase; PT. PLUGORD Purchase; PT. PLUGORD PT. PLUGORD
Rp Rp Rp Rp Rp
Rp Rp 69.300.000,00 Rp Rp 482.900.000,00 Rp 411.400.000,00 Rp -
Total:
Rp
69.300.000,00 (69.300.000,00) 482.900.000,00 (71.500.000,00) (411.400.000,00) -
Rp
-
PT. Cemerlang Jl. Pahlawan Revolusi No. 55, Surabaya Items Register [Detail] 01/12/2011 To 31/12/2011 19/03/2015 22:54:09 Date 268TV 01/12/2011 06/12/2011 07/12/2011 10/12/2011 11/12/2011 13/12/2011 18/12/2011 22/12/2011 27/12/2011 29/12/2011
Src TV P-268 IJ SJ SJ PJ PJ SJ SJ PJ SJ PJ
ID# P-11/11 F12-1 NK12-1 F05 NK-1 KN01 F12-2 A17 F12-3 G11
Memo Saldo Awal Barang Dagangan Sale; Indo Elektronik Sale; Indo Elektronik Purchase; PT. PLUGORD Purchase; PT. PLUGORD Sale; Penjualan Tunai Sale; Daya Elektronik Purchase; PT. ELEX PERSADA Sale; Prima Elektronik Purchase; CV. TULUS JAYA
Starting Qty 0 22 13 15 26 25 18 12 25 10
TV P-268 Total: AC55P 01/12/2011 06/12/2011 07/12/2011 10/12/2011 11/12/2011 13/12/2011 18/12/2011 22/12/2011 27/12/2011 29/12/2011
AC P-55 IJ SJ SJ PJ PJ SJ SJ PJ SJ PJ
P-11/11 F12-1 NK12-1 F05 NK-1 KN01 F12-2 A17 F12-3 G11
Saldo Awal Barang Dagangan Sale; Indo Elektronik Sale; Indo Elektronik Purchase; PT. PLUGORD Purchase; PT. PLUGORD Sale; Penjualan Tunai Sale; Daya Elektronik Purchase; PT. ELEX PERSADA Sale; Prima Elektronik Purchase; CV. TULUS JAYA AC P-55 Total:
0 13 6 7 17 15 7 3 18 8
Qty Changed
Amount
22 -9 2 11 -1 -7 -6 13 -15 12
Rp 418.000.000,00 (Rp 171.000.000,00) Rp 38.000.000,00 Rp 209.000.000,00 (Rp 19.000.000,00) (Rp 133.000.000,00) (Rp 114.000.000,00) Rp 250.900.000,00 (Rp 287.340.000,00) Rp 229.200.000,00
22
Rp 420.760.000,00
13 -7 1 10 -2 -8 -4 15 -10 11
Rp 299.000.000,00 (Rp 161.000.000,00) Rp 23.000.000,00 Rp 230.000.000,00 (Rp 46.000.000,00) (Rp 184.000.000,00) (Rp 92.000.000,00) Rp 348.000.000,00 (Rp 231.666.666,67) Rp 257.400.000,00
19
Rp 442.733.333,33
On Hand
Current Value
22 13 15 26 25 18 12 25 10 22
Rp 418.000.000,00 Rp 247.000.000,00 Rp 285.000.000,00 Rp 494.000.000,00 Rp 475.000.000,00 Rp 342.000.000,00 Rp 228.000.000,00 Rp 478.900.000,00 Rp 191.560.000,00 Rp 420.760.000,00
13 6 7 17 15 7 3 18 8 19
Rp 299.000.000,00 Rp 138.000.000,00 Rp 161.000.000,00 Rp 391.000.000,00 Rp 345.000.000,00 Rp 161.000.000,00 Rp 69.000.000,00 Rp 417.000.000,00 Rp 185.333.333,33 Rp 442.733.333,33
