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Credit
Acc. No. Amount Acc. No. Amount
Debit Credit
DateInvoice
No.Description Ref
Debit
Merchandise
Inventory Account Payable Freigt Paid PPN Income
PT EDELWEISS ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015
RECAPITULATION
Debit
Amount Acc. No. Amount
Credit
RECAPITULATION
CREDIT
PT EDELWEISS ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015
DEBIT
Acc. No.
Sales of Merchandise PPN Outcome Freight Collected Date
Invoice
No.Description Ref
Dr.Cost of Goods Sold /
Cr.Merchandise
Inventory Account Receivable
Acc. No. Acc. No. Amount
PT EDELWEISS ELEKTRONIK
JURNAL UMUM
DESEMBER 2015
Credit
RECAPITULATION
Debit
Date Doc. No Description Ref Debit Credit
Amount
Acc. No. Amount Acc. No. Amount
Credit
Cash In Bank Sales Discount Account Receivable Acc. No Amount
Debit
Acc. No Amount
Debit Credit
Recapitulation
Description Ref
PT EDELWEISS ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015
DateInvoice
No.
Acc. No. Amount Acc. No. Amount
Acc. No. Amount Acc. No. Amount
PT EDELWEISS ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
RECAPITULATION
Debit Credit
OtherDateInvoice
No.Description Ref
Debit Credit
Account Payable Other
Cash in Bank
KULKAS 1 PINTU
Dec 1 Saldo Awal 38 2.800.000 106.400.000
2015
KULKAS 2 PINTU
Dec 1 Saldo Awal 42 4.500.000 189.000.000
2015
Quant
ityPrice Amount
Quant
ityPrice Amount
Quant
ity
Date Invoice No. Description
IN OUT
Price Amount
AmountQuant
ityPrice Amount
BALANCE
SAM202
PT EDELWEISS ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
Date Invoice No. Description
IN OUT BALANCE
Quant
ityPrice Amount
Quant
ity
SAM191
Price
S001
Debit Credit
Des 1 Saldo awal √ 92.400.000Rp
2015
S002
Debit Credit
Des 1 Saldo awal √ 83.600.000Rp
2015
S003
Debit Credit
Des 1 Saldo awal √ 118.800.000Rp
2015
Balance
City Elektronik
Date Description Ref Debit CreditBalance
Credit
Indo Elektronik
Date Description Ref Debit
Balance
PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Aneka Elektronik
Date Description Ref Debit Credit
C001
Debit Credit
Dec 1 Saldo awal √ 90.200.000Rp
2015
C002
Debit Credit
Dec 1 Saldo awal √ 99.000.000Rp
2015
C003
Debit Credit
Dec 1 Saldo awal √ 112.200.000Rp
2015
C004
Debit Credit
Dec 1 Saldo awal √ 85.800.000Rp
2015
Balance
Toko Duta Harapan
Date Description Ref Debit CreditBalance
Credit
Toko Cipta Electric
Date Description Ref Debit
Balance
Toko Kharisma
Date Description Ref Debit CreditBalance
Date Description Ref Debit Credit
PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Modern Elektronik
No. Nama Jumlah
1 Aneka Elektronik
2 Indo Elektronik
3 Indo Elektronik
4 City Elektronik
5 City Elektronik
No. Nama Jumlah
1 Toko Modern Elektronik
2 Toko Kharisma
3 Toko Kharisma
4 Toko Cipta Electric
5 Toko Duta Harapan
PER 31 DESEMBER 2015
PT EDELWEISS ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
PT EDELWEISS ELEKTRONIK
DAFTAR SALDO PIUTANG
1-1100
Debit Credit
Dec 1 saldo awal √ 138.479.700Rp
2015
1-1200
Debit Credit
Dec 1 saldo awal √ 5.000.000Rp
2015
1-1300
Debit Credit
Dec 1 saldo awal √ 387.200.000Rp
2015
1-1400
Debit Credit
Dec 1 saldo awal √ 3.150.000Rp
2015
1-1500
Debit Credit
Dec 1 saldo awal √ 295.400.000Rp
2015
Merchandise Inventory
Date Description Ref Debit Credit
PT EDELWEISS ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank
Date Description Ref Debit CreditBalance
Petty Cash
Date Description Ref Debit CreditBalance
Balance
Allowance for Doubtful Debt
Date Description Ref Debit CreditBalance
Accounts Receivable
Date Description Ref Debit Credit
Balance
1-1600
Debit Credit
Dec 1 saldo awal √ 6.850.000Rp
2015
1-1700
Debit Credit
Dec 1 saldo awal √ 4.400.000Rp
2015
1-1800
Debit Credit
Dec 1 saldo awal √ 6.930.000Rp
2015
1-1900
Debit Credit
Dec 1 saldo awal √ 31.378.600Rp
2015
1-2100
Debit Credit
Dec 1 saldo awal √ 145.000.000Rp
2015
1-3100
Debit Credit
Dec 1 saldo awal √ 192.500.000Rp
2015
1-3200
Debit Credit
Dec 1 saldo awal √ 768.000.000Rp
2015
Ref Debit Credit
Balance
Building At Cost
Date Description Ref Debit Credit
Balance
Prepaid Insurance
Date Description Ref Debit CreditBalance
Prepaid Rent
Date Description Ref Debit Credit
Date Description Ref Debit CreditBalance
Store Supplies
Prepaid Income Tax
Date Description Ref Debit CreditBalance
Balance
Land
Date Description Ref Debit CreditBalance
Stock Investment
Date Description
1-3300
Debit Credit
Dec 1 saldo awal √ 117.760.000Rp
2015
1-3400
Debit Credit
Dec 1 saldo awal √ 258.000.000Rp
2015
1-3500
Debit Credit
Dec 1 saldo awal √ 94.395.000Rp
2015
1-3600
Debit Credit
Dec 1 saldo awal √ 220.800.000Rp
2015
1-3700
Debit Credit
Dec 1 saldo awal √ 77.720.000Rp
2015
2-1100
Debit Credit
Dec 1 saldo awal √ 5.400.000Rp
2015
2-1200
Debit Credit
Dec 1 saldo awal √ 294.800.000Rp
2015
Balance
Account Payable
Date Description Ref Debit CreditBalance
Credit Card
Date Description Ref Debit Credit
Balance
Equipment Accumulated Depr.
Date Description Ref Debit CreditBalance
Equipment
Date Description Ref Debit Credit
Balance
Vehicle Accumulated Depr.
Date Description Ref Debit CreditBalance
Vehicle At Cost
Date Description Ref Debit Credit
Building Accumulated Depr.
Date Description Ref Debit CreditBalance
2-1300
Debit Credit
Dec 1 saldo awal √ 10.700.000Rp
2015
2-1400
Debit Credit
Dec 1 saldo awal -Rp
2015
2-1500
Debit Credit
Dec 1 saldo awal √ 19.500.000Rp
2015
2-1600
Debit Credit
Dec 1 saldo awal -Rp
2015
2-1700
Debit Credit
Dec 1 saldo awal -Rp
2015
2-1800
Debit Credit
Dec 1 saldo awal √ 4.800.000Rp
2015
Balance
Dividend Payable
Date Description Ref Debit CreditBalance
PPN Income
Date Description Ref Debit Credit
Balance
PPN Outcome
Date Description Ref Debit CreditBalance
PPN Payable
Date Description Ref Debit Credit
Balance
Income Tax Payable
Date Description Ref Debit CreditBalance
Accrued Expense
Date Description Ref Debit Credit
2-2100
Debit Credit
Dec 1 saldo awal √ 270.000.000Rp
2015
3-1100
Debit Credit
Dec 1 saldo awal √ 1.000.000.000Rp
2015
3-1200
Debit Credit
Dec 1 saldo awal √ 265.058.800Rp
2015
3-1300
Debit Credit
Dec 1 saldo awal -Rp
2015
4-1100
Debit Credit
Dec 1 saldo awal 1.770.000.000Rp
2015
4-1200
Debit Credit
Dec 1 saldo awal -Rp
2015
Balance
Freight Collected
Date Description Ref Debit Credit
Balance
Sales of Merchandise
Date Description Ref Debit CreditBalance
Income Summary
Date Description Ref Debit Credit
Balance
Retained Earnings
Date Description Ref Debit Credit
Balance
Common Stock
Date Description Ref Debit CreditBalance
Bank Mandiri Loan
Date Description Ref Debit Credit
4-1300
Debit Credit
Dec 1 saldo awal √ 8.700.000Rp
2015
4-1400
Debit Credit
Dec 1 saldo awal -Rp
2015
5-1100
Debit Credit
Dec 1 saldo awal √ 1.239.000.000Rp
2015
5-1200
Debit Credit
Dec 1 saldo awal √ 6.675.500Rp
2015
6-1100
Debit Credit
Dec 1 saldo awal √ 9.350.000Rp
2015
6-1200
Debit Credit
Dec 1 saldo awal √ 16.500.000Rp
2015
Balance
Telephone, Water, and Electricity Expenses
Date Description Ref Debit CreditBalance
Advertising Expenses
Date Description Ref Debit Credit
Balance
Freight Paid
Date Description Ref Debit CreditBalance
Cost of Goods Sold
Date Description Ref Debit Credit
Sales Discount
Date Description Ref Debit CreditBalance
Sales Return
Date Description Ref Debit CreditBalance
6-1300
Debit Credit
Dec 1 saldo awal √ 4.400.000Rp
2015
6-1400
Debit Credit
Dec 1 saldo awal √ 6.700.000Rp
2015
6-1500
Debit Credit
Dec 1 saldo awal √ 6.300.000Rp
2015
6-1600
Debit Credit
Dec 1 saldo awal -Rp
2015
6-1700
Debit Credit
Dec 1 saldo awal √ 78.705.000Rp
2015
6-1800
Debit Credit
Dec 1 saldo awal √ 1.890.000Rp
2015
Balance
Insurance Expenses
Date Description Ref Debit CreditBalance
Depreciation Expenses
Date Description Ref Debit Credit
Balance
Bad Debt Expenses
Date Description Ref Debit CreditBalance
Maintenance and Repair Expenses
Date Description Ref Debit Credit
Balance
Store Supplies Expenses
Date Description Ref Debit CreditBalance
Rent Expenses
Date Description Ref Debit Credit
6-1900
Debit Credit
Dec 1 saldo awal √ 99.000.000Rp
2015
8-1100
Debit Credit
Dec 1 saldo awal √ 5.000.000Rp
2015
8-1200
Debit Credit
Dec 1 saldo awal √ 5.800.000Rp
2015
8-1300
Debit Credit
Dec 1 saldo awal -Rp
2015
9-1100
Debit Credit
Dec 1 saldo awal √ 2.700.000Rp
2015
9-1200
Debit Credit
Dec 1 saldo awal √ 3.400.000Rp
2015
Balance
Bank Service Charge
Date Description Ref Debit CreditBalance
Interest Expenses
Date Description Ref Debit Credit
Balance
Late Fees Collected
Date Description Ref Debit CreditBalance
Dividen Income
Date Description Ref Debit Credit
Balance
Interest Income
Date Description Ref Debit CreditBalance
Wages & Salaries Expenses
Date Description Ref Debit Credit
9-1300
Debit Credit
Dec 1 saldo awal -Rp
2015
9-1400
Debit Credit
9-1500
Debit Credit
Dec 1 saldo awal √ 825.000Rp
2015
9-1600
Debit Credit
Balance
Late Fee Expenses
Date Description Ref Debit CreditBalance
Miscellalneous Expenses
Date Description Ref Debit Credit
Balance
Gain/Loss Sales Vehicle
Date Description Ref Debit CreditBalance
Income Tax Expenses
Date Description Ref Debit Credit
No. Account Name Account Debit Credit
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 Prepaid Income Tax
1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount
4-1400 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1100 Advertising Expenses
6-1200 Telepon, Water and Electricity Expense
6-1300 Rent Expense
6-1400 StoreSupplies Expense
6-1500 Maintenance and Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses
6-1800 Insurance Expense
6-1900 Wages & Salaries Expense
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense
9-1600 Late Fee Expense
PT EDELWEISS ELEKTRONIK
NERACA SALDO SEBELUM PENYESUAIAN
31 DESEMBER 2015
Date Doc. No Ref Debit Credit
PT EDELWEISS ELEKTRONIK
JURNAL PENYESUAIAN
31 DESEMBER 2015
Description
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 408.893.700 -
1-1200 Petty Cash 5.000.000 -
1-1300 Accounts Receivable 526.790.000 -
1-1400 Allowance for Doubtful Debt - 6.650.000
1-1500 Merchandise Inventory 104.931.946 -
1-1600 Store Supplies 7.565.000 -
1-1700 Prepaid Rent 4.400.000 -
1-1800 Prepaid Insurance 6.930.000 -
1-1900 Prepaid Income Tax 31.378.600 -
1-2100 Stock Invesment 145.000.000 -
1-3100 Land 192.500.000 -
1-3200 Building at Cost 768.000.000 -
1-3300 Building Accumulated Depr. - 117.760.000
1-3400 Vehicle at cost 258.000.000 -
1-3500 Vehicle Accumulated Depr. - 94.395.000
1-3600 Equipment 220.800.000 -
1-3700 Equipment Accumulated Depr. - 77.720.000
2-1100 Credit Card - -
2-1200 Accounts Payable - 491.317.500
2-1300 Accrued Expense - -
2-1400 Income Tax Payable - -
2-1500 PPN Payable - 19.500.000
2-1600 PPN Outcome - 50.230.000
2-1700 PPN Income 26.252.500 -
2-1800 Dividen Payable - -
2-2100 Bank Mandiri Loan - 243.000.000
3-1100 Common Stock - 1.000.000.000
3-1200 Retained Earning - 265.058.800
3-1300 Income Summary - -
4-1100 Sales of Merchandise - 2.288.700.000
4-1200 Freight Collected - 220.000
4-1300 Sales Discount 10.504.000 -
Adjustments Adjusted Trial Balance Income Statement
PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
BalanceAcc.
NoAccount Name
Unadjusted Trial Balance
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Adjustments Adjusted Trial Balance Income Statement
PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
BalanceAcc.
NoAccount Name
Unadjusted Trial Balance
4-1400 Sales Return 16.400.000 -
5-1100 Cost of Goods Sold 1.691.993.054 -
5-1200 Freight Paid 6.815.500 -
6-1100 Advertising Expenses 10.125.000 -
6-1200 Telepon, Water and Electricity Expense 16.500.000 -
6-1300 Rent Expense 4.400.000 -
6-1400 StoreSupplies Expense 6.700.000 -
6-1500 Maintenance and Repair Expense 7.110.000 -
6-1600 Bad Debt Expense - -
6-1700 Depreciation Expenses 78.705.000 -
6-1800 Insurance Expense 1.890.000 -
6-1900 Wages & Salaries Expense 99.000.000 -
8-1100 Interest Income - 5.000.000
8-1200 Deviden Income - 5.800.000
8-1300 Late Fees Collected - 858.000
9-1100 Interest Expense 5.400.000 -
9-1200 Bank Service Charge 3.400.000 -
9-1300 Income Tax Expense - -
9-1400 Gain/loss Sales Vehicle - -
9-1500 Miscellaneous Expense 825.000 -
9-1600 Late Fee Expense - -
4.666.209.300 4.666.209.300
Net profit after tax
4 Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Net Sales a=
5 Cost of Goods Sold
Freight Paid
Cost of Goods Sold b=
Gross Profit c=
6 Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Total Operating Expenses d=
Operating Profit e=
8 Interest Income
Deviden Income
Late Fees Collected
Total Other Income f=
9 Interest Expense
Bank Service Charge
Miscellaneous Expense
Total other expenses g=
Net Profit Before Tax h=7+8-9=
Laba komersil (Net profit before tax)
Koreksi Fiskal:
+ Bad Debt Expense
- Interest Income
- Dividend Income
Total Koreksi Fiskal (+/-)
Penghasilan Kena Pajak
Income Tax Expense = 25% x 50% x PKP (-)
Net Income After Tax (Net profit before tax - Income tax expense)
PT EDELWEISS ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Retained earning, 1 Desember 2015
Perubahan laba ditahan karena:
+ Income summary (Net income after tax)
- Dividend
Perubahan laba ditahan
Retained earning, 31 Desember 2015
PT EDELWEISS ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank Accounts Payable
Petty Cash Accrued Expense
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory Dividen Payable
Store Supplies Total Current Liabilities
Prepaid Rent
Prepaid Insurance Long Term Liabilities:
Prepaid Income Tax Bank Mandiri Loan
Stock Invesment Total Liabilities
Total current assets
Fixed Assets: Equity:
Land Common Stock
Building at Cost Retained Earning
Building Accumulated Depr. Total Equity
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Total Fixed Assets
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
PT EDELWEISS ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
A. Arus Kas dari Aktivitas Operasi:
+ terima dari piutang pelanggan
+ terima dari penjualan tunai
+ terima dari piutang yang dihapuskan
+ terima bunga bank bersih
- bayar utang pemasok
- bayar utang beban akrual
- bayar utang dividend
- bayar kartu kredit
- bayar beban bunga cicilan
- bayar beban advertising
- beli store supplies
- bayar maintenance and repair
Arus Kas dari Aktivitas Operasi
B. Arus Kas dari Aktivitas Investasi
-
Arus Kas dari Aktivitas Investasi
C. Arus Kas dari Aktivitas Pendanaan
- bayar cicilan utang bank mandiri
Arus Kas dari Aktivitas Pendanaan
Kenaikan (Penurunan) Arus Kas
Saldo cash in bank dan petty cash, 1 Des 2015
Saldo cash in bank dan petty cash, 31 Des 2015
PT EDELWEISS ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
PT EDELWEISS ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015
Date Description Ref Debit Credit
(dalam rupiah)
No. Account Name Account Debit Credit
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 Prepaid Income Tax
1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015
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