pt adi jaya petty cash december, 2012 ( in rupiah ) · arus kas bersih dari aktivitas operasi arus...
TRANSCRIPT
CREDIT
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )
TOTAL …………………………….
DEBITDATE INVOICE NO DESCRIPTION
ACCOUNT COST OF PPN MERCHANDISE
RECEIVABLE GOODS SOLD OUTCOME INVENTORY
(1-1300) (5-1100) (4-1100) (2-1500) (1-1500)
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
INVOICE NO DESCRIPTION
DEBIT
DEBIT CREDIT
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
KREDIT
SALES
TOTAL ……………
ACCOUNT NUMBER…………….
RECAPITULATION
DATE
CREDIT
(1-1500) (1-1910) (2-1100)
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
ACCOUNT
PAYABLE
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DESCRIPTIONDATE INVOICE NO
DEBIT
MERCHANDISE
INVENTORY PPN INCOME
KREDIT
TOTAL…………….
ACCOUNT NUMBER ……………
RECAPITULATION
DEBIT
Pos
Ref
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
RECAPITULATION
DEBIT KREDIT
INVOICE
NO DESCRIPTION
TOTAL …………………….
DebitDATE Credit
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
(1-1100) (5-1100) (1-1300) (1-1500) - - (V)
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT
KREDITDEBIT
RECAPITULATION
ACCOUNT NUMBER………………….
DATECASH IN BANK
ACCOUNT
RECEIVABLE ACCOUNT
S NOTOTAL
TOTAL …………………
COST OF GOODS
SOLD
MERCHANDISE
INVENTORY
INVOICE NO DESCRIPTION
ACCOUNT
OTHERS
CREDIT
(2-1100) - - (V) (1-1100)
TOTAL TOTAL
ACCOUNT NUMBER………………….
TOTAL …………………
ACC NO.
CHECK
NO.DATE
OTHERS
KREDIT
ACCOUNT
ACC. NO
DEBIT
RECAPITULATION
TOTAL
ACC. NO
TOTAL
PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
INVOICE
NO. DESCRIPTION ACCOUNT
PAYABLECASH IN BANK
TOTAL
NAME : TV LED KODE : 501 LED METODE : AVERAGE ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 - saldo awal
12
NAME : LCD LCD KODE : 601 LCD METODE : AVERAGE ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 - saldo awal
12
DECEMBER, 2012
DATEINVOICE
NODESCRIPTION
IN OUT BALANCE
OUT BALANCEDATE
INVOICE
NODESCRIPTION
IN
PT ADI JAYA
INVENTORY CARD
Nama : TOKO DIANA Kode : C001
Debit Credit
Nama : TOKO INDAH Kode : C002
Debit Credit
Nama : TOKO PESONA Kode : C003
Debit Credit
Nama : TOKO MULIA Kode : C004
Debit Credit
Date Description Ref Debit CreditBalance
Debit
Debit
CreditBalance
Ref
Date Description Ref
Date
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
(In Rupiah)
CreditBalance
Date Description
DECEMBER, 2012
BalanceDescription Ref Debit Credit
Nama : PT ESA Kode : S001
Debit Credit
Nama : CV TIRTA Kode : S002
Debit Credit
Nama : PT PENA MAS Kode : S003
Debit CreditCredit
Balance
Credit
(In Rupiah)
Date Description Ref Debit CreditBalance
Debit
Date Description Ref Debit
DateBalance
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
Description Ref
PT ADI JAYA
DECEMBER, 2012
LIST OF ACCOUNT RECEIVABLE BALANCE
C001 TOKO DIANA
C002 TOKO INDAH
C003 TOKO PESONA
C004 TOKO MULIA
LIST OF ACCOUNT PAYABLE BALANCE
S001 PT ESA
S002 CV TIRTA
S003 PT PENA MAS
LIST OF INVENTORY BALANCE
501 LED TV LED
601 LCD TV LCD
BALANCE
(In rupiah)
DECEMBER 31, 2012
PT ADI JAYA
Total ………………
KODE PRODUCT UNIT
Total ………………
Total ………………
NO SUPPLIER BALANCE
NO CUSTOMER BALANCE
Nama : Cash In Bank Nomor : 1-1100
DEBIT KREDITRp Rp Rp Rp
Nama : Petty Cash Nomor : 1-1200
DEBIT KREDITRp Rp Rp Rp
Nama : Account Receivable Nomor : 1-1300
DEBIT KREDITRp Rp Rp Rp
Nama : Allowance of DoubTful Debt Nomor : 1-1400
DEBIT KREDITRp Rp Rp Rp
Nama : Merchandise Inventory Nomor : 1-1500
DEBIT KREDITRp Rp Rp Rp
DATE DESCRIPTION
BALANCE
DATE DESCRIPTION
KREDIT
DESCRIPTIONPOS
REFDATE
BALANCEPOS
REF
DEBIT
POS
REF
DEBIT KREDITBALANCE
KREDIT
DATE DESCRIPTIONPOS
REF
DEBIT
DEBIT KREDIT
PT ADI JAYA
LEDGER
DECEMBER 31, 2012
KREDITBALANCE
DEBITDATE DESCRIPTION
POS
REF
(In Rupiah)
BALANCE
Nama : STORE SUPPLIES Nomor : 1-1600
DEBIT KREDITRp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
DEBIT KREDITRp Rp Rp Rp
Nama : Prepaid Rent Nomor : 1-1800
DEBIT KREDITRp Rp Rp Rp
Nama : Prepaid TAX Nomor : 1-1900
DEBIT KREDITRp Rp Rp Rp
Nama : ppn income Nomor : 1-1910
DEBIT KREDIT
Rp Rp Rp Rp
Nama : prepaid ppn Nomor : 1-1920
DEBIT KREDIT
Rp Rp Rp Rp
POS
REF
DEBIT KREDIT
POS
REF
DESCRIPTIONPOS
REF
DESCRIPTIONPOS
REF
DATE DESCRIPTION
DATE DESCRIPTION
DATE DESCRIPTION
DATE
DATE
DEBIT
KREDITBALANCE
DEBIT
DEBIT KREDITBALANCE
DATE DESCRIPTIONDEBITPOS
REF
POS
REF
DEBIT KREDITBALANCE
KREDITBALANCE
BALANCE
KREDITBALANCE
Nama : EQUIPMENT AT COST Nomor : 1-2100
DEBIT KREDITRp Rp Rp Rp
Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110
DEBIT KREDITRp Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor : 2-1100
DEBIT KREDITRp Rp Rp Rp
Nama : EXPENSE PAYABLE Nomor : 2-1200
DEBIT KREDITRp Rp Rp Rp
Nama : income tax payable Nomor : 2-1300
DEBIT KREDITRp Rp Rp Rp
Nama : ppn payable Nomor : 2-1400
DEBIT KREDIT
Rp Rp Rp Rp
POS
REF
DEBIT
DESCRIPTIONPOS
REF
BALANCE
DEBIT KREDITBALANCE
DESCRIPTION
KREDIT
DESCRIPTION
DESCRIPTION
DATEDEBIT
DATE
DATE DESCRIPTION
DATE
POS
REF
POS
REFDATE
DATE DESCRIPTIONPOS
REF
DEBIT
POS
REF
DEBIT
KREDIT
BALANCE
BALANCE
DEBIT
KREDITBALANCE
KREDITBALANCE
KREDIT
Nama : ppn outcome Nomor : 2-1500
DEBIT KREDITRp Rp Rp Rp
Nama : dividend payable Nomor : 2-1600
DEBIT KREDIT
Rp Rp Rp Rp
Nama : bank DANAMON loan Nomor : 2-2100
DEBIT KREDITRp Rp Rp Rp
Nama : capital stock Nomor : 3-1100
DEBIT KREDITRp Rp Rp Rp
Nama : RETAINED EARNING Nomor : 3-1200
DEBIT KREDIT
Rp Rp Rp Rp
Nama : dividend Nomor : 3-1300
DEBIT KREDITRp Rp Rp Rp
BALANCEDEBIT KREDIT
DESCRIPTIONPOS
REFDATE
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
DATE DESCRIPTION
DATE DESCRIPTION
KREDITBALANCE
POS
REF
POS
REF
DEBITDESCRIPTIONDATE
POS
REF
DEBIT
DEBIT
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
BALANCEKREDIT
Nama : INCOME SUMMARY Nomor : 3-1400
DEBIT KREDITRp Rp Rp Rp
Nama : Sales Nomor : 4-1100
DEBIT KREDITRp Rp Rp Rp
Nama : Sales return Nomor : 4-1200
DEBIT KREDITRp Rp Rp Rp
Nama : COST OF GOODS SOLD Nomor : 5-1100
DEBIT KREDITRp Rp Rp Rp
Nama : freight paid Nomor : 5-1200
DEBIT KREDIT
Rp Rp Rp Rp
Nama : advertising expenses Nomor : 6-1000
DEBIT KREDITRp Rp Rp Rp
KREDITBALANCE
POS
REF
DEBITDATE DESCRIPTION
DATE DESCRIPTIONKREDIT
BALANCEPOS
REF
DEBIT
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
Nama : Telephone & Electricity Expense Nomor : 6-1100
DEBIT KREDITRp Rp Rp Rp
Nama : STORE Supplies Expense Nomor : 6-1200
DEBIT KREDITRp Rp Rp Rp
Nama : Bad DebtS Expense Nomor : 6-1300
DEBIT KREDITRp Rp Rp Rp
Nama : Depreciation Expense Nomor : 6-1400
DEBIT KREDITRp Rp Rp Rp
Nama : Insurance Expense Nomor : 6-1500
DEBIT KREDITRp Rp Rp Rp
Nama : Rent Expense Nomor : 6-1600
DEBIT KREDITRp Rp Rp Rp
Nama : Wages and Salaries EXPENSE Nomor : 6-1700
DEBIT KREDITRp Rp Rp Rp
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
POS
REF
DEBIT
POS
REF
DEBIT KREDITBALANCE
DATE DESCRIPTION
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
POS
REF
DEBIT
KREDITBALANCE
DATE DESCRIPTION
DATE DESCRIPTION
KREDITBALANCE
KREDITBALANCE
DATE DESCRIPTION
DATE DESCRIPTIONPOS
REF
DEBIT
POS
REF
DEBIT KREDITBALANCE
Nama : Others Operating Expense Nomor : 6-1800
DEBIT KREDITRp Rp Rp Rp
Nama : Interest REVENUE Nomor : 8-1100
DEBIT KREDITRp Rp Rp Rp
Nama : Interest Expense Nomor : 9-1100
DEBIT KREDITRp Rp Rp Rp
Nama : Bank Service Charge Nomor : 9-1200
DEBIT KREDITRp Rp Rp Rp
Nama : income tax expense Nomor : 9-1300
DEBIT KREDIT
Rp Rp Rp Rp
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBALANCE
BALANCE
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
POS
REF
DEBITDATE DESCRIPTION
KREDIT
KREDITBALANCE
DATE DESCRIPTIONPOS
REF
DEBIT
ACC NO. ACCOUNT NAME 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 Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 Dividend Payable
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
PT ADI JAYA
TRIAL BALANCE, DESEMBER 31, 2012
IN RUPIAH
TOTAL
EVIDENCE ACC DEBIT CREDIT
NUMBER REF Rp Rp
PT ADI JAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2012
DATE DESCRIPTION
Debit Credit Debit Credit Debit Credit Debit Credit 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 Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 Dividend Payable
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100Telephone & Electricity
expenses6-1200 Store Supplies Expenses
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
LABA/RUGI
TOTAL
DECEMBER 31, 2012
WORKSHEET
PT ADI JAYA
Trial Balance After AJP Income Statement Balance SheetAccount
Number Account Name
Trial Balance Adjustment Entries
REVENUE
Sales
Sales Return (-)
Net Sales
COST OF GOODS SOLD
Cost of Goods Sold
Freight Paid (+)
Cost of Goods Sold (-)
Gross Profit
EXPENSES
OPERATING EXPENSE
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debts Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense (+)
Sub Total (-)
Operating Net Profit
OTHER REVENUE & GAINS
Interest Revenue
Total Other Revenue (+)
OTHER EXPENSES & LOSSES
Interest Expense
Bank Service Charge
Total Other Expenses (-)
EARNING BEFORE TAX
Income Tax Expense (-)
EARNING/NET INCOME
PT ADI JAYAPROFIT AND LOSSDECEMBER 31, 2012
Rp RpKETERANGAN
BALANCE
Rp
Retained Earning, 1 Desember 2012
Penambahan :
Laba tahun berjalan
Pengurangan :
Dividend
Retained Earning, 31 Desember 2012
DESCRIPTION
PT ADI JAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2012
ASSETS LIABILITY AND EQUITY
BALANCE BALANCE
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory Total Current Liabilities
Store Supplies
Prepaid Insurance Long Term Liabilities
Prepaid Rent Bank Danamon Loan
Prepaid PPN Total Long Term Liabilities
Total Current Assets
Equity
Fixed Assets Capital Stock
Equipment Retained Earnings
Equipment Accumulation Depreciation
Total Fixed Assets Total Equity
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
DESCRIPTION DESCRIPTION
PT ADI JAYA
BALANCE SHEET
DECEMBER 31, 2012
SALDO
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Penerimaan Dari Bank Mega
Pembayaran kepada Pemasok
Pembayaran PPN Payable
Pembayaran Cetak Brosur
Pembayaran Expense Payable
Pembelian Perlengkapan Toko
Pembayaran Dividend Payable
Pembayaran Pemeliharaan Toko
Arus Kas Bersih dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Pembayaran Utang Bank
Arus Kas Bersih dari Aktivitas Investasi
Kenaikan Bersih Kas dan setara kas
Kas dan setara kas pada awal periode
Kas dan setara kas pada akhir periode
PT ADI JAYA
CASH FLOW REPORT
KETERANGAN Rp
DECEMBER 31, 2012
(In Rupiah)
DEBIT CREDIT
Rp Rp
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 Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 Dividend Payable
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Retained Earning
Jumlah ........................
PT ADI JAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2012
ACCOUNT
NUMBER ACCOUNT NAME