PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah ) · Arus Kas Bersih dari Aktivitas Operasi ARUS...

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)


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


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)


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



NO SUPPLIER BALANCE

NO CUSTOMER BALANCE

Nama : Cash In Bank Nomor : 1-1100

DEBIT KREDITRp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200


Nama : Account Receivable Nomor : 1-1300


Nama : Allowance of DoubTful Debt Nomor : 1-1400


Nama : Merchandise Inventory Nomor : 1-1500


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


Nama : Prepaid Insurance Nomor : 1-1700


Nama : Prepaid Rent Nomor : 1-1800


Nama : Prepaid TAX Nomor : 1-1900


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


Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110


Nama : ACCOUNT PAYABLE Nomor : 2-1100


Nama : EXPENSE PAYABLE Nomor : 2-1200


Nama : income tax payable Nomor : 2-1300


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


Nama : dividend payable Nomor : 2-1600

DEBIT KREDIT

Rp Rp Rp Rp

Nama : bank DANAMON loan Nomor : 2-2100


Nama : capital stock Nomor : 3-1100


Nama : RETAINED EARNING Nomor : 3-1200

DEBIT KREDIT

Rp Rp Rp Rp

Nama : dividend Nomor : 3-1300


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


Nama : Sales Nomor : 4-1100


Nama : Sales return Nomor : 4-1200


Nama : COST OF GOODS SOLD Nomor : 5-1100


Nama : freight paid Nomor : 5-1200

DEBIT KREDIT

Rp Rp Rp Rp

Nama : advertising expenses Nomor : 6-1000


KREDITBALANCE

POS

REF


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


Nama : STORE Supplies Expense Nomor : 6-1200


Nama : Bad DebtS Expense Nomor : 6-1300


Nama : Depreciation Expense Nomor : 6-1400


Nama : Insurance Expense Nomor : 6-1500


Nama : Rent Expense Nomor : 6-1600


Nama : Wages and Salaries EXPENSE Nomor : 6-1700


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


Nama : Interest REVENUE Nomor : 8-1100


Nama : Interest Expense Nomor : 9-1100


Nama : Bank Service Charge Nomor : 9-1200


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


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






1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN






2-1400 PPN Payable

2-1500 PPN Outcome





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)

POS DEBIT CREDIT

REF Rp RpDATE DESCRIPTION

PT ADI JAYA

CLOSING ENTRIES

DECEMBER 31, 2012

DEBIT CREDIT

Rp Rp

1-1100 Cash in Bank

1-1200 Petty Cash






1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN






2-1400 PPN Payable

2-1500 PPN Outcome





Jumlah ........................

PT ADI JAYA

POST CLOSING TRIAL BALANCE

DECEMBER 31, 2012

ACCOUNT

NUMBER ACCOUNT NAME

PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah ) · Arus Kas Bersih dari Aktivitas Operasi ARUS...

Documents

Transcript of PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah ) · Arus Kas Bersih dari Aktivitas Operasi ARUS...