LKS Tegal Kunci

JURNAL BUKU BESAR LAPORAN KEUANGAN
1.1 SALES ADJUSMENT

NS-NOV'
NERACA SALDO
REKAP JURNAL
BUKU BESAR
WORKSHEET
1.2 CASH IN INCOME STATEMENT
CHANGE EQUITY
CALK 1.3 BUY

BALANCE SHEET
KARTU PIUTANG CASH FLOW STATEMENT
1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY
KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING
BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
PT Terus JAYA MEN
Trial Balance November,30, 2014 and Balance Sheet December, 31, 2013
No November 30, 2014 December 31, 2013

Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 9,900,000
11101 Cash In Bank 410,807,600 356,186,000
11102 Marketable Equity Securities (MES) 105,000,000 46,600,000
11103 Account Receivable 158,877,200 287,500,000
11104 Allowances for Bad Debts 14,375,000 14,375,000
11105 Employee Receivable 6,000,000 4,000,000
11106 Merchandise Inventory 225,000,000 125,000,000
11107 Office Supplies 40,000,000 40,600,000
11108 Value Added Taxes - In 18,350,000 40,000,000
11109 Prepaid Income Taxes -
11110 Prepaid Rent 45,000,000 32,000,000
11111 Prepaid Expense
12100 Investment 210,000,000 210,000,000
13100 Land 600,000,000 350,000,000
13101 Vehicles 514,000,000 514,000,000
13102 Accumulated Depreciation - Vehicles 134,375,000 134,375,000
13103 Equipment 350,000,000 250,000,000
13104 Accumulated Depreciation - Equipment 155,000,000 155,000,000
21100 Account Payable 53,800,000 200,000,000
21102 Telephone & water Payable 925,000
21103 Value Added Taxes - Out 28,600,000 13,000,000
21104 Income Tax Payable 5,200,000 15,000,000
21105 Insurance Payable 97,783,300
21106 Devidend Payable 70,000,000
21107 BCA Loan - Long Term maturity 23,550,000 186,900,000
22101 BCA Loan - Long Term 175,925,000 175,925,000
22102 Bond Payable 50,000,000 50,000,000
22103 Discount on Bond 286,000 286,000
31001 Cammond Stock 700,000,000 600,000,000
31002 Additional Paid In capital 400,000,000 350,000,000
31003 Retained Earning 300,000,000 300,000,000
31004 Devidend 80,000,000
31005 Income Summary
41000 Sales 4,889,165,000
41001 Sales discount 33,365,000
41002 Sales Returns 50,000,000
42100 Sales Service 732,000,000
51000 Cost of sales 4,167,465,000
51001 Purchase Discount 83,732,500
51002 Freigt Paid 9,000,000
61100 Wages & Salaries Expense (Sales) 250,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles
61400 Advertising Expense 12,935,000
61500 Rent Expense 95,000,000
62100 Wages & Salaries Expense (Administrative) 125,000,000
62200 Electricity Expense 4,400,000
62300 Water & Telephone Expense 45,000,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense 68,000,000
62800 Defected Inventory
81001 Interest Revenue 18,800,000
81002 Devidend Revenue
No November 30, 2014 December 31, 2013
Account Title
Account DEBIT CREDIT DEBIT CREDIT
81003 Gain on Sales Marketable Equity Securities 35,000,000
81004 Gain on Sales Plant Assets
81005 Late Fees Collected 5,000,000
82001 Bank Charges 25,000,000
82002 Interest Expense 114,150,000
91002 Company Income Tax 62,250,000
7,902,305,800 7,902,305,800 2,265,786,000 2,265,786,000
- -
-
410,807,600 6,063,697,500
434,307,600
MENU
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BCA Cabang Semarang per 30 Nopember 2014.
MENU
2 Marketable Equity Securities

Merupakan Investasi Saham pada PT NARESHWARI (Trading) dengan nilai nominal Rp100.000 . per lembar
saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2014 sebanyak 1.000 lembar dengan kurs 105%
3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2014, dengan rincian sebagai berikut:
No Nama Debitur Jumlah Piutang Termin Tanggal
1 Toko Abadi Semarang 55,110,000 2/10; n/30 November 28, 2014
2 Toko Sejahtera Kendal 83,767,200 2/10; n/30 October 20, 2014
3 CV Bunyamin Purwokerto 20,000,000 2/10; n/30 14 Pebruari, 2014
Jumlah Piutang 158,877,200
4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2014, dengan rincian sbb:
1 Fabian 2,500,000
2 Faizi 3,500,000
Jumlah 6,000,000
5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2014, dengan rincian sebagai berikut:
No. Item Kuantitas Kuantitas Harga/ Unit Jumlah
a TV Samsung 21" 60 Rp 1,500,000 Rp 90,000,000
b TV LG 32" 50 Rp 2,700,000 Rp 135,000,000
Jumlah Rp 225,000,000
6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2014.
7 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa Januari - April 2014 32,000,000
Sewa Mei 2014 - April 2015 108,000,000
Jumlah saldo sewa dibayar di muka 140,000,000
8 Investment
Investasi Saham PT SYAILENDRA PERKASA 40.000 lembar @ Rp5.000 dibeli tahun 2013 sebesar Rp 210,000,000
Kurs 105% dan kepemilikan sebesar 10%.
9 Accounts Payable
No Nama Kreditur Pembelian Biaya Kirim PPN BM 10% PPN 10% Jumlah Tgl & Termin
1 PT Universe Elektonik 44,000,000 1,000,000 4,400,000 4,400,000 53,800,000 3/10;n/30 Tgl 29/11/14
10 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2014.
11 BCA Loan Short Term

Annuited
year Month Balance
Total Interest Principles
2013 Desember 113,100,000 186,900,000
12 2014 Januari 25,000,000 17,400,000 7,600,000 179,300,000
11 Februari 25,000,000 15,950,000 9,050,000 170,250,000
10 Maret 25,000,000 14,500,000 10,500,000 159,750,000
9 April 25,000,000 13,050,000 11,950,000 147,800,000
8 Mei 25,000,000 11,600,000 13,400,000 134,400,000
7 juni 25,000,000 10,150,000 14,850,000 119,550,000
6 Juli 25,000,000 8,700,000 16,300,000 103,250,000
5 Agustus 25,000,000 7,250,000 17,750,000 85,500,000
4 September 25,000,000 5,800,000 19,200,000 66,300,000
3 Oktober 25,000,000 4,350,000 20,650,000 45,650,000
2 Nopember 25,000,000 2,900,000 22,100,000 23,550,000
1 Desember 25,000,000 1,450,000 23,550,000 -
300,000,000 113,100,000 186,900,000
###
12 Bond
PT Terus Jaya pada tanggal 1 Januari 2010 menjual 500 lembar obligasi yang diterbitkannya. Harga nominal Rp 100.000/lembar,
jatuh tempo tanggal 1 Desember 2014. Bunga 12% dibayarkan tiap tanggal 1 Juli dan 1 Desember. Hasil penjualan bersih
Rp 48.466.000 dan diperoleh Disagio (Discount on Bond) sebesar Rp 1.534.000.
Amortisasi dilakukan tiap akhir tahun. Kecuali tahun 2014 dilakukan saat jatuh tempo.
13 Ekuitas
Saham yang beredar tahun 2013 berjumlah 60.000 dengan nilai nominal,@Rp10.000. di jual laku Rp950.000.000
Pada bulan Juni 2014 diterbitkan saham biasa sebanyak 20.000 lembar nilai nominal @Rp10.00. dijual laku Rp150.000.000
50000000
100000
5010000
55110000
76000000
152000
7615200
83767200
Rp 111,650,000 114,780,000
Rp 118,886,000 #REF!
Rp 50,000,000
Rp 48,466,000 Rp -
Rp 1,534,000 Rp 26,000
Rp 312,000 2010 Rp 1,222,000 12
Rp 312,000 2011 Rp 910,000 12
Rp 312,000 2012 Rp 598,000 12
Rp 312,000 2013 Rp 286,000 12
Rp 286,000 2014 Rp - 11
Rp 1,534,000 59
156,000
130,000
BKK No. : 1/BKK/XII/2014
Tanggal : 01 Desember 2014
BUKTI KAS KELUAR
Dibayarkan kepada : PT Argantha Raya
Jumlah Dibayar : #Lima puluh tiga juta rupiah#
Keterangan : Pelunasan utang obligasi berbunga 12% yang jatuh tempo per hari ini
Bunga obligasi dibayarkan tiap tanggal 1 Juli dan 1 Desember
Rp 53,000,000.00
Bagian Keuangan Bagian Kasir
Fabian Falisha
(Fabian ) (Falisha)
Bukti Memorial : 1/BM/XII/2014
: Berdasarakan keputusan Pengadilan, CV Bunyamin Purwokerto dinyatakan

pailit ( bangkrut), untuk itu piutang sebesar Rp 20,000,000
dihapuskan dari daftar piutang dagang.
Direktur Utama, Bagian Keuangan HAL JM

Rafasya Fabian
(Putra Rafasya) (Fabian)

BUKTI KAS KELUAR
Dibayarkan kepada : PT Universe Elektronik ###
Jumlah Dibayar : #Lima puluh dua juta empat ratus delapan puluh ribu
rupiah#
Keterangan : Pelunasan utang kepada PT Universe Elektronik atas transaksi tanggal
29 Nopember 2014., termin 3/10, n/30
Utang Rp 53,800,000.00
Potongan Rp (1,320,000)
Rp 52,480,000.00
Fabian Falisha
(Fabian) (Falisha)
BKM No. : 1/BKM/XII/2014

BUKTI KAS MASUK
Diterima Dari : Toko Abadi, Semarang
# Lima puluh empat juta seratus sepuluh ribu rupiah#

# Lima puluh empat juta seratus sepuluh ribu rupiah#
Jumlah Diterima :
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

tertanggal 28 Nopember 2014. Termin 2/10, n/30
Piutang Rp 55,110,000
Potongan Rp (1,000,000.00)
Rp 54,110,000.00
Fabian Falisha
(Fabian) (Falisha)
No. Faktur : 75/FJ/XII/2014

Termin : 2/10, n/30
Kepada : Toko Putra Jaya Blora

Jl Raya Laut No 50 Blora
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 TV Samsung 21" 20 unit Rp 1,900,000.00 Rp 38,000,000.00
2 TV LG 32" 10 unit Rp 3,500,000.00 Rp 35,000,000.00
Total Penjualan Rp 73,000,000.00
Asuransi 0,2% Rp 146,000.00
Bagian Pemasaran Bagian Keuangan Jasa Service Rp 500,000.00
PPN 10% Rp 7,364,600.00
Piutang Dagang Rp 81,010,600.00 ###
Faizi Fabian
(Faizi) (Fabian)
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak
No. 010.000-09.00000075
PT UNIVERSE ELEKRONIK
Jalan Pangeran Mangkubumi No 8 Yogyakarta No. Faktur : 12/AY/XII/2014
Kepada : PT Terus Jaya Termin : 3/10, n/30

Jl. Pahlawan No 99 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 10 unit Rp 2,800,000.00 Rp 28,000,000.00
Bagian Pemasaran Bagian Keuangan Biaya Pengiriman Rp 500,000.00
PPN BM Rp 13,200,000.00
Nakula Sadewa PPN 10%
Piutang Dagang Rp
Rp 13,200,000.00
158,900,000.00
(Nakula) (Sadewa)
No. 010.000-09.00000012
: Berdasarkan nota retur no. 014/RET/JE/XII/2014, mohon dikirim

kembali barang dagangan yang dibeli dari PT Universe Elektronik
pada tanggal 5 Desember 2014. Adapun perhitungan harga barang sbb
5 TV Samsung 21" 1,600,000 Rp 8,000,000
PPN BM 10% Rp 800,000
PPN 10% Rp 800,000
TOTAL Rp 9,600,000
Direktur Utama, Bagian Keuangan HAL JM
Rafasya Fabian

BUKTI KAS KELUAR
Dibayarkan kepada : Kantor Kas Negara
Jumlah Dibayar : #Sembilan belas juta sembilan ratus lima puluh ribu
rupiah#
Keterangan : Pembayaran Pajak Masa Nopember 2014, dengan rincian sbb:
PPh Final Bulan Nopember Rp 4,500,000
PPH Pasal 21 Rp 5,200,000
PPN Keluaran Rp 28,600,000
PPN Masukan Rp (18,350,000)
Rp 19,950,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Abadi Semarang

Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 20 unit Rp 3,500,000.00 Rp 70,000,000.00
Asuransi 0,2% Rp 216,000.00
Bagian Pemasaran Bagian Keuangan PPN 10% Rp 10,821,600.00
Piutang Dagang Rp 119,037,600.00
Faizi Fabian
(Faizi) (Fabian)
No. 010.000-09.00000076

BUKTI KAS KELUAR
Dibayarkan kepada : Toko Zeus Semarang
Jumlah Dibayar : #Dua Juta delapan ratus empat puluh ribu rupiah#
Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

3 Tinta Toner @Rp800.000 Rp 2,400,000
Kertas Kuarto A 4 70 gram 4 Rim @ Rp35.000 Rp 140,000
Kertas Folio F 4 70 gram 8 Rim @ Rp37.500 Rp 300,000
Rp 2,840,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : Toko Sejahtera Kendal
# Delapan puluh empat juta enam ratus empat ribu delapan

Jumlah Diterima : ratus tujuh puluh dua rupiah#
Keterangan : Penerimaan piutang Dagang atas penjualan kredit tertanggal 20

Oktober 2014 dikenai denda 1% atas keterlambatan pelunasan
Piutang Rp 83,767,200
Denda Keterlambatan Rp 837,672
Rp 84,604,872
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS KELUAR
Dibayarkan kepada : PT Universe Elektronik
#Seratus empat puluh lima juta lima ratus delapan

Jumlah Dibayar :
puluh ribu rupiah#
Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2014

Utang Rp 149,300,000
Rp 145,580,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : Faizi
Jumlah Diterima : # Tiga juta lima ratus ribu rupiah#

Keterangan : Pelunasan Piutang karyawan dari Faizi
Rp 3,500,000
Fabian Falisha
(Fabian) (Falisha)
PT Universe Elektronik
Jalan Pangeran Mangkubumi No 8 Yogyakarta No. Faktur : 19/AY/XII/2014
Kepada : PT Terus Jaya Termin : 3/10, n/30

Jl. Pahlawan No 99 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 30 unit Rp 2,900,000.00 Rp 87,000,000.00
Bagian Pemasaran Bagian Keuangan, Biaya Pengiriman Rp 500,000.00
PPN BM Rp 12,100,000.00
PPN 10% Rp 12,100,000.00
(Nakula) (Sadewa) Piutang Dagang Rp 145,700,000.00
No. 010.000-09.00000019

BUKTI KAS MASUK
Diterima Dari : Kasir Penjualan Tunai
# Lima puluh empat juta seribu dua ratus rupiah

Jumlah Diterima : #
Keterangan : Penjualan Tunai dengan rincian sbb:

15 TV Samsung 21" Rp 1,900,000.00 Rp 28,500,000
5 TV LG 32" Rp 3,500,000.00 Rp 17,500,000
Jumlah Rp 46,000,000
Bonus 1 unit TV Samsung 21"
Penjualan Rp 46,000,000
Asuransi 0,2% Rp 92,000
Jasa Service Rp 3,000,000
PPN Rp 4,909,200
Rp 54,001,200
No. 010.000-09.00000077
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS KELUAR
Dibayarkan kepada : BANK BCA
Jumlah Dibayar : #Dua puluh lima juta rupiah#
Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut

Pokok Pinjaman Rp 23,550,000
Bunga Pinjaman Rp 1,450,000
Rp 25,000,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Sejahtera Kendal

Jl Ahmad Yani No 25 Kendal
FAKTUR PENJUALAN
2 TV LG 32" 30 unit Rp 3,700,000.00 Rp 111,000,000.00
Bagian Pemasaran Bagian Keuangan, Asuransi 0,2% Rp 327,000.00
PPN 10% Rp 16,382,700.00
Faizi Fabian Piutang Dagang Rp 180,209,700.00
(Faizi) (Fabian)
No. 010.000-09.00000078

BUKTI KAS MASUK
Diterima Dari : Toko Abadi Semarang
# Seratus enam belas juta delapan ratus tujuh puluh tujuh

ribu enam ratus rupiah#
Jumlah Diterima : # Seratus enam belas juta delapan ratus tujuh puluh tujuh
ribu enam ratus rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan Kredit tanggal
10 Desember tahun 2014.
Jumlah Piutang Rp 119,037,600
Rp 116,877,600
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan
#Tujuh puluh empat juta delapan ratus ribu rupiah#

Jumlah Dibayar :
Keterangan : Pembayaran Gaji Karyawan Bulan Desember 2014 dengan rincian

sebagai berikut:
Gaji & Upah Pemasaran Rp 60,000,000
Gaji & upah Administrasi Umum Rp 20,000,000
PPH Pasal 21 yang dipungut Rp (5,200,000)
Rp 74,800,000
Fabian Falisha
(Fabian) (Falisha)
BKM No. : 8/BKK/XII/2014

BUKTI KAS KELUAR
Diterima Dari : Tony Setiawan, S.E
# Seratus lima puluh juta rupiah#

Jumlah Diterima :
###
Keterangan : Toyota Grand Extra tahun pembuatan 2007 ditukar dengan ###
Toyota Innova tahun pembuatan 2013 dengan harga pasar Rp 250.000.000 ###
Toyota Grand Extra terjual dengan harga pasar Rp 86.625.000
(Lihat penjelasan atas laporan Keuangan dan Daftar Aset Tetap) ###
###
###
Rp 150,000,000
###
###
Bagian Keuangan Bagian Kasir ###
###
Fabian Falisha
(Fabian) (Falisha) ###

BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
#Tiga juta lima ratus ribu rupiah#

Jumlah Dibayar :
Keterangan : Pengisian Kembali Dana Kas Kecil bulan Desember 2014 dengan rincian:
Pembelian Pulsa Listrik Rp 900,000
Pembayaran Telepon dan Air Minum bulan Nopember Rp 900,000
Pemasangan Iklan Semarang Metro Rp 800,000
Perjalanan Dinas Salesmen Rp 900,000
Rp 3,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : PT. Syailendra Perkasa
# Dua Puluh Lima juta Lima ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Penerimaan Deviden atas penyertaan saham PT SYAILENDRA PERKASA

sebesar Rp750 per lembar. Dipotong PPH pasal 23 dengan
dengan tarip 15 %
Rp 25,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : PT. KENCANA WUNGU
# Delapan puluh sembilan juta sepuluh ribu sembilan #D

Jumlah Diterima : ratus rupiah#
Keterangan : Penjualan 750 lembar saham PT NARESHWARI dengan kurs

120% dan biaya penjualan 1%. Berdasarkan Pasal 1 ayat (2) ###
Nomor 14 tahun 1997, besarnya PPH 0,1% atas nilai transaksi ###
dan bersifat final ###
###
Rp 89,010,900
###
###
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS MASUK
Diterima Dari : Fabian
# Dua juta lima ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Pelunasan Piutang karyawan dari Fabian
Rp 2,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS KELUAR
Dibayarkan kepada : Andina Putri
#Empat juta rupiah#

Jumlah Dibayar :
Keterangan : Pemberian pinjaman kepada karyawan Andina Putri
Rp 4,000,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Abadi Semarang

Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 15 unit Rp 3,700,000.00 Rp 55,500,000.00
Asuransi 0,2% Rp 237,000.00
Bagian Pemasaran Bagian Keuangan, Jasa Servis Rp 600,000.00
PPN 10% Rp 11,933,700.00
Faizi Fabian Piutang Dagang Rp 131,270,700.00
(Faizi) (Fabian)
No. 010.000-09.00000078

BUKTI KAS KELUAR
Dibayarkan kepada : PT Astra Asuransi Semarang
#Sembilan puluh tujuh juta tujuh ratus delapan puluh

Jumlah Dibayar : tiga ribu tiga ratus rupiah#
Keterangan : Penyetoran hutang asuransi tahun 2014
Rp 97,783,300 ###
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : CV Bunyamin Purwokerto
# Sepuluh juta rupiah#

Jumlah Diterima :
Keterangan : Penerimaan kembali piutang yang telah dihapus tanggal 1 Desember 2014
sebesar 50% dari saldo piutang yang dihapus
Rp 10,000,000
Rp 10,000,000
Fabian Falisha
(Fabian) (Falisha)

: Pemberian sumbangan kepada Yayasan Yatim Piatu Peduli Kasih Semarang
5 unit TV LG 32" @ Rp 2.983.000
(Masukkan ke dalam akun Advertising Expense)
Direktur Utama, Bagian Keuangan, HAL JM
Rafasya Fabian
Bukti Memorial : 1/BM/I/2015
Tanggal : 05 Januari 2015
: Berdasarkan nota retur no. 014/RET/JE/I/2015, mohon diterima

kembali barang dagangan yang dijual kepada Toko Abadi Semarang
pada tanggal 31 Desember 2014. Adapun perhitungan harga barang sbb
10 TV Samsung 21" Rp2,100,000 Rp 21,000,000
Asuransi 0,2% Rp 42,000
PPN 10% Rp 2,104,200
TOTAL Rp 23,146,200
Direktur Utama, Bagian Keuangan, HAL JM

Rafasya Fabian
HP Lama
Akm Lama
NB Lama
HP Baru
Kas
HPasar Lama
NB Lama
Kas
HP Baru
L/R
L/R
# Dua puluh Tujuh rupiah#
PT Terus JAYA
DAFTAR ASET TETAP
TAHUN 2014
Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi NILAI BUKU

No Jennis Aktiva tetap tarif
Perolehan Penghentian So.31.12.2013 Debit Kredit So.31.12.2014 So.31.12.2013 Debit Kredit So.31.12.2014 TAHUN 2013
Land
1 Land 27-Jan-08 0 0% 350,000,000 350,000,000 - 350,000,000
2 Land 28-Oct-14 - 0% 250,000,000 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - - - - 600,000,000
Vehicles
1 Grand Marx 1-Apr-11 12.50% 160,000,000 160,000,000 55,000,000 20,000,000 75,000,000 85,000,000
2 Toyota Grand Extra 2007 1-Jul-11 26-Dec-14 12.50% 154,000,000 154,000,000 - 48,125,000 67,375,000 19,250,000 - -
3 Toyota Rush 1-Oct-12 12.50% 200,000,000 200,000,000 31,250,000 25,000,000 56,250,000 143,750,000
4 Toyota Innova 26-Dec-14 12.50% 236,625,000 236,625,000 236,625,000
Jumlah 514,000,000 236,625,000 154,000,000 596,625,000 134,375,000 67,375,000 64,250,000 131,250,000 465,375,000
Equipment -
1 Komputer 1-Apr-11 25% 80,000,000 80,000,000 55,000,000 20,000,000 75,000,000 5,000,000
2 Furniture 1-Jul-11 25% 70,000,000 70,000,000 43,750,000 17,500,000 61,250,000 8,750,000
3 Mesin kantor 1-Oct-11 25.0% 100,000,000 100,000,000 56,250,000 25,000,000 81,250,000 18,750,000
4 Komputer 1-Oct-14 25.0% - 100,000,000 100,000,000 - 6,250,000 6,250,000 93,750,000
Jumlah 250,000,000 100,000,000 - 350,000,000 155,000,000 - 68,750,000 223,750,000 126,250,000
Total 1,114,000,000 586,625,000 154,000,000 1,546,625,000 289,375,000 67,375,000 133,000,000 355,000,000 1,191,625,000
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Cash Receipt Journal
MENU
December 2014 Page :
DEBIT CREDIT
DATE DOC. NO. ACCOUNT CREDITED OTHER OTHER
SALES DISCOUNT CASH IN BANK Account Receivable ACCT
ACCT NO. Account Title AMOUNT AMOUNT
NO.
41001 11101 11103
2 1/BKM/XII/2014 Toko Abadi, Semarang Rp 1,000,000 Rp 54,110,000 Rp 55,110,000
11 2/BKM/XII/2014 Toko Sejahtera Kendal Rp 84,604,872 Rp 83,767,200
Late Fees Collected 81005 Rp 837,672
13 3/BKM/XII/2014 Employee Receivable Rp 3,500,000 11105 Rp 3,500,000
17 4/BKM/XII/2014 Sales Rp 54,001,200 51000 Cost of sales Rp 42,095,800 41000 Rp 46,000,000
Sales Service 42100 Rp 3,000,000
Value Added Taxes - Out 21103 Rp 4,909,200
Merchandise Inventory 11106 Rp 42,095,800
Insurance Payable 21105 Rp 92,000
18 5/BKM/XII/2014 Toko Abadi Semarang Rp 2,160,000 Rp 116,877,600 Rp 119,037,600
28 6/BKM/XII/2014 Devidend Revenue Rp 25,500,000 11109 Prepaid Income Taxes Rp 4,500,000 81002 Rp 30,000,000
30 7/BKM/XII/2014 Marketable Equity Securities (MES) Rp 89,010,900 91002 Company Income Tax Rp 89,100 11102 Rp 78,750,000
Gain on Sales Marketable Equity Securities 81003 Rp 10,350,000

30 8/BKM/XII/2014 Employee Receivable Rp 2,500,000 11105 Rp 2,500,000
30 9/BKM/XII/2014 Allowances for Bad Debts Rp 10,000,000 11104 Rp 10,000,000
Rp 3,160,000 Rp 440,104,572 Rp 46,684,900 Rp 257,914,800 Rp 232,034,672

Rp489,949,472 Rp489,949,472 -
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Sales Journal
DEBIT CREDIT
DATE DOC. NO. Customer's
ACCOUNTS INSURANCE
COST OF SALES SALES SALES SERVICE VAT - OUT INVENTORY
RECEIVABLE PAYABLE
11103 51000 41000 42100 21103 21105 11106
4 75/FJ/XII/2014 Toko Putra Jaya Blora Rp 81,010,600 Rp 57,000,000 Rp 73,000,000 Rp 500,000 Rp 7,364,600 Rp 146,000 Rp 57,000,000
10 76/FJ/XII/2014 Toko Abadi Semarang Rp 119,037,600 Rp 88,640,000 Rp 108,000,000 Rp 10,821,600 Rp 216,000 Rp 88,640,000
18 77/FJ/XII/2014 Toko Sejahtera Kendal Rp 180,209,700 Rp 131,960,000 Rp 163,500,000 Rp 16,382,700 Rp 327,000 Rp 131,960,000
31 78/FJ/XII/2014 Toko Abadi Semarang Rp 131,270,700 Rp 95,709,000 Rp 118,500,000 Rp 600,000 Rp 11,933,700 Rp 237,000 Rp 95,709,000
Rp 511,528,600 Rp 373,309,000 Rp 463,000,000 Rp 1,100,000 Rp 46,502,600 Rp 926,000 Rp 373,309,000
Rp 884,837,600 Rp 884,837,600
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PT Terus JAYA
Purchase Journal
December 2014
DEBIT
MENU
DATE DOC. NO. VENDOR'S Merchandise Value Added Taxes
Freigt Paid Account Payable
Inventory - In
11106 11108 51002 21100
5 12/AY/XII/2014 PT UNIVERSE ELEKRONIK Rp 145,200,000 Rp 13,200,000 Rp 500,000 Rp 158,900,000
16 19/AY/XII/2014 PT UNIVERSE ELEKRONIK Rp 133,100,000 Rp 12,100,000 Rp 500,000 Rp 145,700,000
Rp 278,300,000 Rp 25,300,000 Rp 1,000,000 Rp 304,600,000
Rp 304,600,000 Rp 304,600,000

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Memorial Journal
ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT
DECSRIPTION NO.
1 1/BM/XII/2014 Allowances for Bad Debts 11104 20,000,000
Account Receivable 11103 20,000,000

(Penghapusan piutang
CV Bunyamin Purwokerto)
6 2/BM/XII/2014 Account Payable 21100 9,600,000

2/BM/XII/2014 Merchandise Inventory 11106 8,800,000
2/BM/XII/2014 Value Added Taxes - In 11108 800,000
(Retur Pembelian ke
(PT Universe Elektronik)
31 3/BM/XII/2014 Advertising Expense 61400 14,915,000

Merchandise Inventory 11106 14,915,000
(Sumbangan ke Yayasan
Yatim Piatu Peduli Kasih) 44,515,000 44,515,000
2015 1/BM/I/2015 Retained Earning 31003 21,000,000

5-Jan 1/BM/I/2015 Value Added Taxes - Out 21103 2,104,200
1/BM/I/2015 Insurance Payable 21105 42,000
1/BM/I/2015 Account Receivable 11103 23,146,200
1/BM/I/2015 Merchandise Inventory 11106 16,988,000

1/BM/I/2015 Retained Earning 31003 16,988,000
(Retur Penjualan kepada
Toko Sejahtera Kendal)
129,164,200 129,164,200
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Cash Payment Journal
DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED
Number ACCOUNTS PAYABLE CASH IN BANK
Acc No Acc No Acct Name
AMOUNT AMOUNT
21100 Rp 11,101
1 Interest Expense 1/BKK/XII/2014 82002 3,286,000 Rp 53,000,000 22103 Discount on Bond Rp 286,000
Bond Payable 22102 50,000,000
2 PT Universe Elektronik 2/BKK/XII/2014 Rp 53,800,000 Rp 52,480,000 51001 Purchase Discount Rp 1,320,000
8 Company Income Tax 3/BKK/XII/2014 91002 Rp 4,500,000 Rp 19,950,000 11108 Value Added Taxes - In Rp 18,350,000
Income Tax Payable 21104 Rp 5,200,000
Value Added Taxes - Out 21103 Rp 28,600,000
11 Office Supplies 4/BKK/XII/2014 11107 Rp 2,840,000 Rp 2,840,000
12 PT Universe Elektronik 5/BKK/XII/2014 Rp 149,300,000 Rp 145,580,000 51001 Purchase Discount Rp 3,720,000
17 BCA Loan - Long Term maturity 6/BKK/XII/2014 21107 Rp 23,550,000 Rp 25,000,000
Interest Expense 82002 Rp 1,450,000
25 Wages & Salaries Expense (Sales) 7/BKK/XII/2014 61100 Rp 60,000,000 Rp 74,800,000 21104 Income Tax Payable Rp 5,200,000
Wages & Salaries Expense (Administrative) 62100 Rp 20,000,000
26 Depreciation Expense - Vehicles 8/BKK/XII/2014 61300 Rp 19,250,000 Rp 150,000,000 13102 Accumulated Depreciation - Vehicles Rp 19,250,000
Vehicles 13101 Rp 236,625,000 13101 Vehicles Rp 154,000,000
Accumulated Depreciation - Vehicles 13102 Rp 67,375,000
26 Electricity Expense 9/BKK/XII/2014 62200 Rp 900,000 Rp 3,500,000
Water & Telephone Expense 62300 Rp 900,000
Advertising Expense 61400 Rp 800,000
Transportation Expense 62700 Rp 900,000
30 Employee Receivable 10/BKK/XII/2014 11105 Rp 4,000,000 Rp 4,000,000
31 Insurance Payable 10/BKK/XII/2013 21105 Rp 97,783,300 Rp 97,783,300

Rp 203,100,000 Rp 627,959,300 Rp 628,933,300 Rp 202,126,000
Rp 831,059,300 Rp 831,059,300
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ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2014
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1103-01
Toko Putra Jaya Blora
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a -
4 75/FJ/XII/2014 Rp 81,010,600 Rp 81,010,600 Rp -
- -
- -
- -
- -
CUSTOMER'S NAME:
Toko Abadi Semarang
BALANCE
DEBIT CREDIT
Dec 1 Balance a Rp 55,110,000
2 1/BKM/XII/2014 Rp 55,110,000 Rp - -
10 76/FJ/XII/2014 Rp 119,037,600 Rp 119,037,600 -
18 5/BKM/XII/2014 Rp 119,037,600 Rp - -
31 78/FJ/XII/2014 Rp 131,270,700 Rp 131,270,700 -
CUSTOMER'S NAME:
Toko Sejahtera Kendal
BALANCE
DEBIT CREDIT
Dec 1 a Rp 83,767,200
11 2/BKM/XII/2014 Rp 83,767,200 Rp -
18 77/FJ/XII/2014 Rp 180,209,700 Rp 180,209,700 Rp -
19 1/BM/I/2015 Rp 23,146,200 Rp 157,063,500 -
Rp 511,528,600
Rp 369,344,800
###
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ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2014
VENDOR'S NAME
PT UNIVERSE ELEKTRON VENDOR ACCOUNT NO. 2-1100-01
BALANCE
DEBIT CREDIT
Dec 1 Opening Balance a Rp 53,800,000
2 2/BKK/XII/2014 Rp 53,800,000 Rp -
5 12/AY/XII/2014 Rp 158,900,000 Rp 158,900,000
6 2/BM/XII/2014 Rp 9,600,000 Rp 149,300,000
12 5/BKK/XII/2014 Rp 149,300,000 Rp -
16 19/AY/XII/2014 Rp 145,700,000 Rp 145,700,000

VENDOR'S NAME
PENGUJIAN KAS VENDOR ACCOUNT NO. 2-1100-02
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance a 410,807,600
2 BKK-1 52,480,000.00 358,327,600 -
2 BKM-1 19,440,000 377,767,600 -
8 BKK-2 4,100,000.00 373,667,600 -
11 BKK-3 2,500,000 371,167,600 -
11 BKM-2 49,000,000 420,167,600 -
12 BKK-4 123,120,000.00 297,047,600 -
13 BKM-3 33,080,000 330,127,600 -
17 BKK-5 12,000,000.00 318,127,600 -
17 BKM-4 196,196,000 514,323,600 -
18 BKM-5 101,520,000 615,843,600 -
20 BKK-6 97,200,000.00 518,643,600 -
25 BKK-7 41,500,000.00 477,143,600 -
26 BKK-8 3,150,000.00 473,993,600 -
26 BKM-6 110,000,000 583,993,600 -
28 BKM-7 12,750,000 596,743,600 -
29 BKM-8 26,136,000 622,879,600 -
622,879,600 -
622,879,600 -
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INVENTORY CARD
December 2014
ITEM : TV Samsung 21"
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
1 a Balance 60 Rp 1,500,000 Rp 90,000,000

4 75/FJ/XII/2014 20 Rp 1,500,000 Rp 30,000,000 40 Rp 1,500,000 Rp 60,000,000
5 12/AY/XII/2014 65 Rp 1,760,000 Rp114,400,000 105 Rp 1,660,952 Rp 174,400,000
6 2/BM/XII/2014 (5) Rp 1,760,000 Rp (8,800,000) 100 Rp 1,656,000 Rp 165,600,000
10 76/FJ/XII/2014 20 Rp 1,656,000 Rp 33,120,000 80 Rp 1,656,000 Rp 132,480,000
16 19/AY/XII/2014 20 Rp 1,870,000 Rp 37,400,000 100 Rp 1,698,800 Rp 169,880,000
17 4/BKM/XII/2014 16 Rp 1,698,800 Rp 27,180,800 84 Rp 1,698,800 Rp 142,699,200
18 77/FJ/XII/2014 25 Rp 1,698,800 Rp 42,470,000 59 Rp 1,698,800 Rp 100,229,200
31 78/FJ/XII/2014 30 Rp 1,698,800 Rp 50,964,000 29 Rp 1,698,800 Rp 49,265,200
Januari 5 1/BM/I/2015 (10) Rp 1,698,800 Rp (16,988,000) 39 Rp 1,698,800 Rp 66,253,200
39
PT Terus JAYA MENU
INVENTORY CARD
December 2014
ITEM : TV LG 32"
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
1 a Balance 50 Rp 2,700,000 Rp 135,000,000
4 75/FJ/XII/2014 10 Rp 2,700,000 Rp 27,000,000 40 Rp 2,700,000 Rp 108,000,000
5 12/AY/XII/2014 10 Rp 3,080,000 Rp 30,800,000 50 Rp 2,776,000 Rp 138,800,000
10 76/FJ/XII/2014 20 Rp 2,776,000 Rp 55,520,000 30 Rp 2,776,000 Rp 83,280,000
16 19/AY/XII/2014 30 Rp 3,190,000 Rp 95,700,000 60 Rp 2,983,000 Rp 178,980,000
17 4/BKM/XII/2014 5 Rp 2,983,000 Rp 14,915,000 55 Rp 2,983,000 Rp 164,065,000
18 77/FJ/XII/2014 30 Rp 2,983,000 Rp 89,490,000 25 Rp 2,983,000 Rp 74,575,000
31 78/FJ/XII/2014 15 Rp 2,983,000 Rp 44,745,000 10 Rp 2,983,000 Rp 29,830,000
31 3/BM/XII/2014 5 Rp 2,983,000 Rp 14,915,000 5 Rp 2,983,000 Rp 14,915,000
31 4/bm/XII/2014 1 Rp 2,983,000 Rp 2,983,000 4 Rp 2,983,000 Rp 11,932,000
4
Rp 49,265,200 Rp 49,265,200
Rp 11,932,000 Rp 14,915,000
Rp 61,197,200 Rp 64,180,200
PT Terus JAYA MENU
INVENTORY CARD
December 2014
61,197,200 64,180,200
Rp - Rp -
64,180,200
PT Terus JAYA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 511,528,600 41000 463,000,000
51000 373,309,000 21103 46,502,600
11106 373,309,000
21105 926,000
42100 1,100,000
884,837,600 884,837,600
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
11101 440,104,572 21101 -
41001 3,160,000 11103 257,914,800
51000 42,095,800 21103 4,909,200
11109 4,500,000 81005 837,672
91002 89,100 11105 6,000,000
41000 46,000,000
11106 42,095,800
42100 3,000,000
11104 10,000,000
81002 30,000,000
81003 10,350,000
11102 78,750,000
21105 92,000
489,949,472 489,949,472
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
11106 278,300,000 21100 304,600,000
11108 25,300,000
51002 1,000,000
304,600,000 304,600,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
21100 203,100,000 11101 628,933,300
11107 2,840,000 51001 5,040,000
91002 4,500,000 11108 18,350,000
13101 236,625,000 13101 154,000,000
13102 67,375,000 21104 5,200,000
21104 5,200,000 22103 286,000
22102 50,000,000 13102 19,250,000
21103 28,600,000
21105 97,783,300
21107 23,550,000
61100 60,000,000
61300 19,250,000
61400 800,000
62100 20,000,000
62200 900,000
62300 900,000
62700 900,000
82002 4,736,000
11105 4,000,000
831,059,300 831,059,300
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
21100 9,600,000 11106 23,715,000
11104 20,000,000 11108 800,000
61400 14,915,000 11103 20,000,000
-
44,515,000 44,515,000
-
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PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 JNK - - 10,000,000 -
31 JPK - - 10,000,000 -
31 JPn - - 10,000,000 -
31 JPB - - 10,000,000 -
11100 31 JM - - 10,000,000 -
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 JNK 440,104,572 - 850,912,172 -
31 JPK - 628,933,300 221,978,872 -
31 JPn - - 221,978,872 -
31 JPB - - 221,978,872 -
11101 31 JM - - 221,978,872 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 JPn - - 105,000,000 -
31 JM - - 105,000,000 -
31 JNK - 78,750,000 26,250,000 -
31 JPK - - 26,250,000 -
11102 31 JPB - - 26,250,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
31 JNK - 257,914,800 - 99,037,600
31 JPK - - - 99,037,600
31 JPn 511,528,600 - 412,491,000 -
31 JPB - - 412,491,000 -
11103 31 JM - 20,000,000 392,491,000 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
31 JPB - - - 14,375,000
31 JM 20,000,000 - 5,625,000 -
31 JNK - 10,000,000 - 4,375,000
31 JPK - - - 4,375,000
11104 31 JPn - - - 4,375,000
Account Number:
Account: Employee Receivable GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Employee Receivable GENERAL LEDGER 11105
Balance
31 JNK - 6,000,000 - -
31 JPK 4,000,000 - 4,000,000 -
31 JPn - - 4,000,000 -
31 JPB - - 4,000,000 -
11105 31 JM - - 4,000,000 -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 JNK - 42,095,800 182,904,200 -
31 JPK - - 182,904,200 -
31 JPn - 373,309,000 - 190,404,800
31 JPB 278,300,000 - 87,895,200 -
11106 31 JM - 23,715,000 64,180,200 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 JNK - - 40,000,000 -
31 JPK 2,840,000 - 42,840,000 -
31 JPn - - 42,840,000 -
31 JPB - - 42,840,000 -
11107 31 JM - - 42,840,000 -
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
31 JNK - - 18,350,000 -
31 JPK - 18,350,000 - -
31 JPn - - - -
31 JPB 25,300,000 - 25,300,000 -
11108 31 JM - 800,000 24,500,000 -
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
Dec 1 Opening Balance
31 JNK 4,500,000 - 4,500,000 -
31 JPK - - 4,500,000 -
31 JPn - - 4,500,000 -
31 JPB - - 4,500,000 -
11109 31 JM - - 4,500,000 -
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
PT Terus JAYA
GENERAL LEDGER
Balance
31 JNK - - 45,000,000 -
31 JPK - - 45,000,000 -
31 JPn - - 45,000,000 -
31 JPB - - 45,000,000 -
11110 31 JM - - 45,000,000 -
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
11111 31 JM - - - -
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
31 JNK - - 210,000,000 -
31 JPK - - 210,000,000 -
31 JPn - - 210,000,000 -
31 JPB - - 210,000,000 -
12100 31 JM - - 210,000,000 -
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
31 JNK - - 600,000,000 -
31 JPK - - 600,000,000 -
31 JPn - - 600,000,000 -
31 JPB - - 600,000,000 -
13100 31 JM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 JPB - - 514,000,000 -
31 JM - - 514,000,000 -
31 JNK - - 514,000,000 -
31 JPK 236,625,000 154,000,000 596,625,000 -
13101 31 JPn - - 596,625,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
Date Description Ref. Debit Credit
PT Terus JAYA
GENERAL LEDGER
31 JPB - - - 134,375,000
31 JPK 67,375,000 19,250,000 - 86,250,000
31 JPn - - - 86,250,000
31 JNK - - - 86,250,000
13102 31 JM - - - 86,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
31 JNK - - 350,000,000 -
31 JPK - - 350,000,000 -
31 JPn - - 350,000,000 -
31 JPB - - 350,000,000 -
13103 31 JM - - 350,000,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 JNK - - - 155,000,000
31 JPK - - - 155,000,000
31 JPn - - - 155,000,000
31 JPB - - - 155,000,000
13104 31 JM - - - 155,000,000
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 JNK - - - 53,800,000
31 JPK 203,100,000 - 149,300,000 -
31 JPn - - 149,300,000 -
31 JPB - 304,600,000 - 155,300,000
21100 31 JM 9,600,000 - - 145,700,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
21102 31 JM - - - -
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
PT Terus JAYA
GENERAL LEDGER
31 JNK - 4,909,200 - 33,509,200
31 JPK 28,600,000 - - 4,909,200
31 JPn - 46,502,600 - 51,411,800
31 JPB - - - 51,411,800
21103 31 JM - - - 51,411,800
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
31 JNK - - - 5,200,000
31 JPK 5,200,000 5,200,000 - 5,200,000
31 JPn - - - 5,200,000
31 JPB - - - 5,200,000
21104 31 JM - - - 5,200,000
Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
31 JNK - 92,000 - 97,875,300
31 JPK 97,783,300 - - 92,000
31 JPn - 926,000 - 1,018,000
31 JPB - - - 1,018,000
21105 31 JM - - - 1,018,000
Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
21106 31 JM - - - -
Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
31 JNK - - - 23,550,000
31 JPK 23,550,000 - - -
31 JPn - - - -
31 JPB - - - -
21107 31 JM - - - -
Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
PT Terus JAYA
GENERAL LEDGER
31 JNK - - - 175,925,000
31 JPK - - - 175,925,000
31 JPn - - - 175,925,000
31 JPB - - - 175,925,000
22101 31 JM - - - 175,925,000
Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
31 JNK - - - 50,000,000
31 JPK 50,000,000 - - -
31 JPn - - - -
31 JPB - - - -
22102 31 JM - - - -
Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
Dec 1 Opening Balance 286,000
31 JNK - - 286,000 -
31 JPK - 286,000 - -
31 JPn - - - -
31 JPB - - - -
22103 31 JM - - - -
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
Dec 1 Opening Balance 700,000,000.00
31 JNK - - - 700,000,000
31 JPK - - - 700,000,000
31 JPn - - - 700,000,000
31 JPB - - - 700,000,000
31001 31 JM - - - 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
31 JNK - - - 400,000,000
31 JPK - - - 400,000,000
31 JPn - - - 400,000,000
31 JPB - - - 400,000,000
31002 31 JM - - - 400,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
31 JNK - - - 300,000,000
PT Terus JAYA
GENERAL LEDGER
31 JPK - - - 300,000,000
31 JPn - - - 300,000,000
31 JPB - - - 300,000,000
31003 31 JM - - - 300,000,000
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
31 JNK - - 80,000,000 -
31 JPK - - 80,000,000 -
31 JPn - - 80,000,000 -
31 JPB - - 80,000,000 -
31004 31 JM - - 80,000,000 -
Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31005 31 JM - - - -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 1 Opening Balance 4,889,165,000
31 JNK - 46,000,000 - 4,935,165,000
31 JPK - - - 4,935,165,000
31 JPn - 463,000,000 - 5,398,165,000
31 JPB - - - 5,398,165,000
41000 31 JM - - - 5,398,165,000
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 JNK 3,160,000 - 36,525,000 -
31 JPK - - 36,525,000 -
31 JPn - - 36,525,000 -
31 JPB - - 36,525,000 -
41001 31 JM - - 36,525,000 -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 JNK - - 50,000,000 -
31 JPK - - 50,000,000 -
31 JPn - - 50,000,000 -
PT Terus JAYA
GENERAL LEDGER
31 JPB - - 50,000,000 -
41002 31 JM - - 50,000,000 -
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
31 JNK - 3,000,000 - 735,000,000
31 JPK - - - 735,000,000
31 JPn - 1,100,000 - 736,100,000
31 JPB - - - 736,100,000
42100 31 JM - - - 736,100,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 1 Opening Balance 4,167,465,000
31 JNK 42,095,800 - 4,209,560,800 -
31 JPK - - 4,209,560,800 -
31 JPn 373,309,000 - 4,582,869,800 -
31 JPB - - 4,582,869,800 -
51000 31 JM - - 4,582,869,800 -
Account Number:
Account: Purchase Discount GENERAL LEDGER 51001
Balance
31 JNK - - - 83,732,500
31 JPK - 5,040,000 - 88,772,500
31 JPn - - - 88,772,500
31 JPB - - - 88,772,500
51001 31 JM - - - 88,772,500
Account Number:
Account: Freigt Paid GENERAL LEDGER 51002
Balance
31 JNK - - 9,000,000 -
31 JPK - - 9,000,000 -
31 JPn - - 9,000,000 -
31 JPB 1,000,000 - 10,000,000 -
51002 31 JM - - 10,000,000 -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 JNK - - 250,000,000 -
31 JPK 60,000,000 - 310,000,000 -
31 JPn - - 310,000,000 -
31 JPB - - 310,000,000 -
PT Terus JAYA
GENERAL LEDGER
61100 31 JM - - 310,000,000 -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
61200 31 JM - - - -
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 JNK - - - -
31 JPK 19,250,000 - 19,250,000 -
31 JPn - - 19,250,000 -
31 JPB - - 19,250,000 -
61300 31 JM - - 19,250,000 -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 JNK - - 12,935,000 -
31 JPK 800,000 - 13,735,000 -
31 JPn - - 13,735,000 -
31 JPB - - 13,735,000 -
61400 31 JM 14,915,000 - 28,650,000 -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 JNK - - 95,000,000 -
31 JPK - - 95,000,000 -
31 JPn - - 95,000,000 -
31 JPB - - 95,000,000 -
61500 31 JM - - 95,000,000 -
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 JNK - - 125,000,000 -
31 JPK 20,000,000 - 145,000,000 -
31 JPn - - 145,000,000 -
31 JPB - - 145,000,000 -
62100 31 JM - - 145,000,000 -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 JNK - - 4,400,000 -
31 JPK 900,000 - 5,300,000 -
31 JPn - - 5,300,000 -
31 JPB - - 5,300,000 -
62200 31 JM - - 5,300,000 -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 JNK - - 45,000,000 -
31 JPK 900,000 - 45,900,000 -
31 JPn - - 45,900,000 -
31 JPB - - 45,900,000 -
62300 31 JM - - 45,900,000 -
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 JNK - - 67,420,000 -
31 JPK - - 67,420,000 -
31 JPn - - 67,420,000 -
31 JPB - - 67,420,000 -
62400 31 JM - - 67,420,000 -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
62500 31 JM - - - -
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
62600 31 JM - - - -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 JNK - - 68,000,000 -
31 JPK 900,000 - 68,900,000 -
31 JPn - - 68,900,000 -
31 JPB - - 68,900,000 -
62700 31 JM - - 68,900,000 -
Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
62800 31 JM - - - -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
31 JNK - - - 18,800,000
31 JPK - - - 18,800,000
31 JPn - - - 18,800,000
31 JPB - - - 18,800,000
81001 31 JM - - - 18,800,000
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 JNK - 30,000,000 - 30,000,000
31 JPK - - - 30,000,000
31 JPn - - - 30,000,000
31 JPB - - - 30,000,000
81002 31 JM - - - 30,000,000
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 JNK - 10,350,000 - 45,350,000
31 JPK - - - 45,350,000
31 JPn - - - 45,350,000
31 JPB - - - 45,350,000
81003 31 JM - - - 45,350,000
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Gain on Sales Plant Assets GENERAL LEDGER 81004
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
81004 31 JM - - - -
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
31 JNK - 837,672 - 5,837,672
31 JPK - - - 5,837,672
31 JPn - - - 5,837,672
31 JPB - - - 5,837,672
81005 31 JM - - - 5,837,672
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
31 JNK - - 25,000,000 -
31 JPK - - 25,000,000 -
31 JPn - - 25,000,000 -
31 JPB - - 25,000,000 -
82001 31 JM - - 25,000,000 -
Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
31 JNK - - 114,150,000 -
31 JPK 4,736,000 - 118,886,000 -
31 JPn - - 118,886,000 -
31 JPB - - 118,886,000 -
82002 31 JM - - 118,886,000 -
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
31 JNK 89,100 - 62,339,100 -
31 JPK 4,500,000 - 66,839,100 -
31 JPn - - 66,839,100 -
31 JPB - - 66,839,100 -
91002 31 JM - - 66,839,100 -
MENU
PT Terus JAYA
TRIAL BALANCE
December 31, 2014
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
MENU
11100 Petty Cash 10,000,000 -
11101 Cash In Bank 221,978,872 -
11102 Marketable Equity Securities (MES) 26,250,000 -
11103 Account Receivable 392,491,000 -
11104 Allowances for Bad Debts - 4,375,000
11105 Employee Receivable 4,000,000 -
11106 Merchandise Inventory 64,180,200 -
11107 Office Supplies 42,840,000 -
11108 Value Added Taxes - In 24,500,000 -
11109 Prepaid Income Taxes 4,500,000 -
11110 Prepaid Rent 45,000,000 -
11111 Prepaid Expense - -
12100 Investment 210,000,000 -
13100 Land 600,000,000 -
13101 Vehicles 596,625,000 -
13102 Accumulated Depreciation - Vehicles - 86,250,000
13103 Equipment 350,000,000 -
13104 Accumulated Depreciation - Equipment - 155,000,000
21100 Account Payable - 145,700,000
21102 Telephone & water Payable - -
21103 Value Added Taxes - Out - 51,411,800
21104 Income Tax Payable - 5,200,000
21105 Insurance Payable - 1,018,000
21106 Devidend Payable - -
21107 BCA Loan - Long Term maturity - -
22101 BCA Loan - Long Term - 175,925,000
22102 Bond Payable - -
22103 Discount on Bond - -
31001 Cammond Stock - 700,000,000
31002 Additional Paid In capital - 400,000,000
31003 Retained Earning - 300,000,000
31004 Devidend 80,000,000 -
31005 Income Summary - -
41000 Sales - 5,398,165,000
41001 Sales discount 36,525,000 -
41002 Sales Returns 50,000,000 -
42100 Sales Service - 736,100,000
51000 Cost of sales 4,582,869,800 -
51001 Purchase Discount - 88,772,500
51002 Freigt Paid 10,000,000 -
61100 Wages & Salaries Expense (Sales) 310,000,000 -
61200 Bad Debts- expense - -
61300 Depreciation Expense - Vehicles 19,250,000 -
61400 Advertising Expense 28,650,000 -
61500 Rent Expense 95,000,000 -
62100 Wages & Salaries Expense (Administrative) 145,000,000 -
62200 Electricity Expense 5,300,000 -
62300 Water & Telephone Expense 45,900,000 -
62400 Utility Expense 67,420,000 -
62500 Depreciation Expense - Equipment - -
62600 Supplies Expense - -
62700 Transportation Expense 68,900,000 -
62800 Defected Inventory - -
81001 Interest Revenue - 18,800,000
81002 Devidend Revenue - 30,000,000
81003 Gain on Sales Marketable Equity Securities - 45,350,000
81004 Gain on Sales Plant Assets -
81005 Late Fees Collected - 5,837,672
82001 Bank Charges 25,000,000 -
82002 Interest Expense 118,886,000 -
91002 Company Income Tax 66,839,100 -
8,347,904,972 8,347,904,972 -
-
PT Terus JAYA
Memorial Journal (ADJUSTMENT)
DOC. ACCOUNT NAME AND

DATE REF DEBIT CREDIT
NO. DECSRIPTION
31 BM-03 Supplies Expense 62600 32,840,000
Office Supplies 11107 32,840,000
(Pemakaian Suplies)
31 BM-04 Defected Inventory 62800 2,983,000
Merchandise Inventory 11106 2,983,000
(Beban kerusakan barang dagangan)
31 BM-05 Cash In Bank 11101 7,000,000
Bank Charges 82001 1,000,000
Company Income Tax 91002 2,000,000
Interest Revenue 81001 10,000,000
(Rekonsiliasi Bank)
31 BM-06 Bad Debts- expense 61200 15,249,550
Allowances for Bad Debts 11104 15,249,550
(Cadangan Kerugian Piutang)
31 BM-07 Transportation Expense 62700 950,000
Petty Cash 11100 950,000
(Kas Kecil yg belum dipertanggungjawabkan)
31 BM-08 Rent Expense 61500 9,000,000
Prepaid Rent 11110 9,000,000
(Penyesuaian beban sewa)
31 BM-09 Depreciation Expense - Vehicles 61300 45,000,000
Depreciation Expense - Equipment 62500 68,750,000
Accumulated Depreciation - Vehicles 13102 45,000,000
Accumulated Depreciation - Equipment 13104 68,750,000
(Penyesuaian beban penyusutan aktiva tetap)
31 BM-10 Water & Telephone Expense 62300 800,000.00
Telephone & water Payable 21102 800,000.00
(Penyesuaian hutang telephon dan air)
31 BM -11 Prepaid Expense 11111 877,500.00
Electricity Expense 62200 877,500.00
(Penyesuaian beban listrik)
31 BM -12 BCA Loan - Long Term 22101 125,000,000.00
BCA Loan - Long Term maturity 21107 125,000,000.00
(Reklasifikasi utang jangka panjang)
31 BM -13 Company Income Tax 91002 6,123,981.00
Income Tax Payable 21104 1,623,981.00
Prepaid Income Taxes 11109 4,500,000.00
(Penyeseuaian beban pajak badan tahun 2014)
317,574,031 317,574,031
- -
62600 32,840,000.00 -
11107 - 32,840,000.00
62800 2,983,000.00 -
11106 - 2,983,000.00
11101 7,000,000.00 -
82001 1,000,000.00 -
81001 - 10,000,000.00
61200 15,249,550.00 -
11104 - 15,249,550.00
62700 950,000.00 -
11100 - 950,000.00
61500 9,000,000.00 -
11110 - 9,000,000.00
61300 45,000,000.00 -
62500 68,750,000.00 -
13102 - 45,000,000.00
13104 - 68,750,000.00
62300 800,000.00 -
21102 - 800,000.00
11111 877,500.00 -
62200 - 877,500.00
22101 125,000,000.00 -
21107 - 125,000,000.00
91002 8,123,981.00 -
21104 - 1,623,981.00
11109 - 4,500,000.00
317,574,031.00 317,574,031.00
-
MENU
Rp 6,123,981
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - 950,000 9,050,000 -
11100 31 Closing JM Err:504 #REF! Err:504 Err:504
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 Adjusment JM 7,000,000 - 228,978,872 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 Adjusment JM - - 26,250,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER
11103
Balance
31 Adjusment JM - - 392,491,000 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Dec 31 Opening Balance a - 4,375,000
31 Adjusment JM - 15,249,550 - 19,624,550
Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
31 Adjusment JM - - 4,000,000 -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 Adjusment JM - 2,983,000 61,197,200 -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 Adjusment JM - 32,840,000 10,000,000 -
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
31 Adjusment JM - - 24,500,000 -
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
31 Adjusment JM - 4,500,000 - -
Account Number:
Account: Prepaid Rent GENERAL LEDGER
11110
Balance
31 Adjusment JM - 9,000,000 36,000,000 -
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Dec 31 Opening Balance a - -
31 Adjusment JM 877,500 - 877,500 -
Account Number:
Account: #REF! GENERAL LEDGER #REF!
Balance
Dec 31 Opening Balance a #REF! #REF!
31 Adjusment JM #REF! #REF! #REF! #REF!
#REF! 31 Closing JM Err:504 #REF! #REF! #REF!
Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
31 Adjusment JM - - 210,000,000 -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
31 Adjusment JM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 Adjusment JM - - 596,625,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 Adjusment JM - 45,000,000 - 131,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
31 Adjusment JM - - 350,000,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 Adjusment JM - 68,750,000 - 223,750,000
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 Adjusment JM - - - 145,700,000
Account Number:
Account: #REF! GENERAL LEDGER
#REF!
Balance
Dec 31 Opening Balance a #REF! #REF!
PT Terus JAYA
GENERAL LEDGER
31 Adjusment JM #REF! #REF! #REF! #REF!
#REF! 31 Closing JM Err:504 #REF! #REF! #REF!
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
31 Adjusment JM - 800,000 - 800,000
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
31 Adjusment JM - - - 51,411,800
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
31 Adjusment JM - 1,623,981 - 6,823,981
Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
31 Adjusment JM - - - 1,018,000
Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
31 Adjusment JM - - - -
Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
31 Adjusment JM - 125,000,000 - 125,000,000
Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
PT Terus JAYA
GENERAL LEDGER
31 Adjusment JM 125,000,000 - - 50,925,000
Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
31 Adjusment JM - - - 700,000,000
31001 31 Closing JM #REF! #REF! #REF! #REF!
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
31 Adjusment JM - - - 400,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
31 Adjusment JM - - - 300,000,000
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
31 Adjusment JM - - 80,000,000 -
31 Closing JM #REF! #REF! #REF! #REF!
Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Date Description Ref. Debit Credit
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 31 Opening Balance a - 5,398,165,000
31 Adjusment JM - - - 5,398,165,000
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
Dec 1 Opening Balance 36,525,000 -
31 Adjusment JM - - 36,525,000 -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 Adjusment JM - - 50,000,000 -
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
31 Adjusment JM - - - 736,100,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 31 Opening Balance a 4,582,869,800 -
31 Adjusment JM - - 4,582,869,800 -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 Adjusment JM - - 310,000,000 -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 Adjusment JM 15,249,550 - 15,249,550 -
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 Adjusment JM 45,000,000 - 64,250,000 -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 Adjusment JM - - 28,650,000 -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 Adjusment JM 9,000,000 - 104,000,000 -
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 Adjusment JM - - 145,000,000 -
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 Adjusment JM - 877,500 4,422,500 -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 Adjusment JM 800,000 - 46,700,000 -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 Adjusment JM - - 67,420,000 -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 Adjusment JM 68,750,000 - 68,750,000 -
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 Adjusment JM 32,840,000 - 32,840,000 -
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 Adjusment JM 950,000 - 69,850,000 -
Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
31 Adjusment JM 2,983,000 - 2,983,000 -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
31 Adjusment JM - 10,000,000 - 28,800,000
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 Adjusment JM - - - 30,000,000
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 Adjusment JM - - - 45,350,000
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 81004
Balance
Dec 31 Opening Balance a -
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
31 Adjusment JM - - - 5,837,672
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
31 Adjusment JM 1,000,000 - 26,000,000 -
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
31 Adjusment JM 8,123,981 - 74,963,081 -
MENU
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
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PT Terus JAYA worksheet december 2014
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Shee
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
11100 Petty Cash 10,000,000 - - 950,000 9,050,000 - - - 9,050,000
11101 Cash In Bank 221,978,872 - 7,000,000 - 228,978,872 - - - 228,978,872
11102 Marketable Equity Securities (MES) 26,250,000 - - - 26,250,000 - - - 26,250,000
11103 Account Receivable 392,491,000 - - - 392,491,000 - - - 392,491,000
11104 Allowances for Bad Debts - 4,375,000 - 15,249,550 - 19,624,550 - - -
11105 Employee Receivable 4,000,000 - - - 4,000,000 - - - 4,000,000
11106 Merchandise Inventory 64,180,200 - - 2,983,000 61,197,200 - - - 61,197,200
11107 Office Supplies 42,840,000 - - 32,840,000 10,000,000 - - - 10,000,000
11108 Value Added Taxes - In 24,500,000 - - - 24,500,000 - - - 24,500,000
11109 Prepaid Income Taxes 4,500,000 - - 4,500,000 - - - - -
11110 Prepaid Rent 45,000,000 - - 9,000,000 36,000,000 - - - 36,000,000
11111 Prepaid Expense - - 877,500 - 877,500 - - - 877,500
12100 Investment 210,000,000 - - - 210,000,000 - - - 210,000,000
13100 Land 600,000,000 - - - 600,000,000 - - - 600,000,000
13101 Vehicles 596,625,000 - - - 596,625,000 - - - 596,625,000
13102 Accumulated Depreciation - Vehicles - 86,250,000 - 45,000,000 - 131,250,000 - - -

13103 Equipment 350,000,000 - - - 350,000,000 - - - 350,000,000
13104 Accumulated Depreciation - Equipment - 155,000,000 - 68,750,000 - 223,750,000 - - -
21100 Account Payable - 145,700,000 - - - 145,700,000 - - -
21102 Telephone & water Payable - - - 800,000 - 800,000 - - -
21103 Value Added Taxes - Out - 51,411,800 - - - 51,411,800 - - -
21104 Income Tax Payable - 5,200,000 - 1,623,981 - 6,823,981 - - -
21105 Insurance Payable - 1,018,000 - - - 1,018,000 - - -
21106 Devidend Payable - - - - - - - - -
21107 BCA Loan - Long Term maturity - - - 125,000,000 - 125,000,000 - - -
22101 BCA Loan - Long Term - 175,925,000 125,000,000 - - 50,925,000 - - -
22102 Bond Payable - - - - - - - - -
22103 Discount on Bond - - - - - - - - -
31001 Cammond Stock - 700,000,000 - - - 700,000,000 - - -
31002 Additional Paid In capital - 400,000,000 - - - 400,000,000 - - -
31003 Retained Earning - 300,000,000 - - - 300,000,000 - - -
Jumlah dipindahkan 2,592,365,072 2,024,879,800 132,877,500 306,696,531 2,549,969,572 2,156,303,331 - - 2,549,969,572
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Shee
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Jumlah Pindahan 2,592,365,072 2,024,879,800 132,877,500 306,696,531 2,549,969,572 2,156,303,331 - - 2,549,969,572
31004 Devidend 80,000,000 - - - 80,000,000 - - - 80,000,000
41000 Sales - 5,398,165,000 - - - 5,398,165,000 - 5,398,165,000 -
41001 Sales discount 36,525,000 - - - 36,525,000 - 36,525,000 - -
41002 Sales Returns 50,000,000 - - - 50,000,000 - 50,000,000 - -
42100 Sales Service - 736,100,000 - - - 736,100,000 - 736,100,000 -
51000 Cost of sales 4,582,869,800 - - - 4,582,869,800 - 4,582,869,800 - -
51001 Purchase Discount - 88,772,500 - - - 88,772,500 - 88,772,500 -
51002 Freigt Paid 10,000,000 - - - 10,000,000 - 10,000,000 - -
61100 Wages & Salaries Expense (Sales) 310,000,000 - - - 310,000,000 - 310,000,000 - -
61200 Bad Debts- expense - - 15,249,550 - 15,249,550 - 15,249,550 - -
61300 Depreciation Expense - Vehicles 19,250,000 - 45,000,000 - 64,250,000 - 64,250,000 - -
61400 Advertising Expense 28,650,000 - - - 28,650,000 - 28,650,000 - -
61500 Rent Expense 95,000,000 - 9,000,000 - 104,000,000 - 104,000,000 - -
62100 Wages & Salaries Expense (Administrativ 145,000,000 - - - 145,000,000 - 145,000,000 - -
62200 Electricity Expense 5,300,000 - - 877,500 4,422,500 - 4,422,500 - -
62300 Water & Telephone Expense 45,900,000 - 800,000 - 46,700,000 - 46,700,000 - -
62400 Utility Expense 67,420,000 - - - 67,420,000 - 67,420,000 - -
62500 Depreciation Expense - Equipment - - 68,750,000 - 68,750,000 - 68,750,000 - -
62600 Supplies Expense - - 32,840,000 - 32,840,000 - 32,840,000 - -
62700 Transportation Expense 68,900,000 - 950,000 - 69,850,000 - 69,850,000 - -
62800 Defected Inventory - - 2,983,000 - 2,983,000 - 2,983,000 - -
81001 Interest Revenue - 18,800,000 - 10,000,000 - 28,800,000 - 28,800,000 -
81002 Devidend Revenue - 30,000,000 - - - 30,000,000 - 30,000,000 -
81003 Gain on Sales Marketable Equity Securitie - 45,350,000 - - - 45,350,000 - 45,350,000 -
81005 Late Fees Collected - 5,837,672 - - - 5,837,672 - 5,837,672 -
82001 Bank Charges 25,000,000 - 1,000,000 - 26,000,000 - 26,000,000 - -
82002 Interest Expense 118,886,000 - - - 118,886,000 - 118,886,000 - -
91002 Company Income Tax 66,839,100 - 8,123,981 - 74,963,081 - 74,963,081 - -
8,347,904,972 8,347,904,972 317,574,031 317,574,031 8,489,328,503 8,489,328,503 5,859,358,931 6,333,025,172 2,629,969,572
31005 Income Summary - - 473,666,241
- - 6,333,025,172 6,333,025,172 2,629,969,572
Balance Sheet
CREDIT
-
19,624,550
131,250,000
-
223,750,000
145,700,000
800,000
51,411,800
6,823,981
1,018,000
-
125,000,000
50,925,000
-
-
700,000,000
400,000,000
300,000,000
2,156,303,331
Balance Sheet
CREDIT
2,156,303,331
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,156,303,331
473,666,241
2,629,969,572

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JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

1.2 CASH IN INCOME STATEMENT

CALK 1.3 BUY

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

No November 30, 2014 December 31, 2013

2 Marketable Equity Securities

11 BCA Loan Short Term

BUKTI KAS KELUAR

Dibayarkan kepada : PT Argantha Raya

Jumlah Dibayar : #Lima puluh tiga juta rupiah#

Bagian Keuangan Bagian Kasir

Bukti Memorial : 1/BM/XII/2014

Tanggal : 01 Desember 2014

: Berdasarakan keputusan Pengadilan, CV Bunyamin Purwokerto dinyatakan

Direktur Utama, Bagian Keuangan HAL JM

BKK No. : 2/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : PT Universe Elektronik ###

Bagian Keuangan Bagian Kasir

BKM No. : 1/BKM/XII/2014

BUKTI KAS MASUK

Diterima Dari : Toko Abadi, Semarang

# Lima puluh empat juta seratus sepuluh ribu rupiah#

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

Bagian Keuangan Bagian Kasir

No. Faktur : 75/FJ/XII/2014

Kepada : Toko Putra Jaya Blora

Kepada : PT Terus Jaya Termin : 3/10, n/30

Bukti Memorial : 2/BM/XII/2014

Tanggal : 06 Desember 2014

: Berdasarkan nota retur no. 014/RET/JE/XII/2014, mohon dikirim

Direktur Utama, Bagian Keuangan HAL JM

BKK No. : 3/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : Kantor Kas Negara

Bagian Keuangan Bagian Kasir

No. Faktur : 76/FJ/XII/2014

Kepada : Toko Abadi Semarang

BKK No. : 4/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : Toko Zeus Semarang

Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

Bagian Keuangan Bagian Kasir

BKM No. : 2/BKM/XII/2014

BUKTI KAS MASUK

Diterima Dari : Toko Sejahtera Kendal

# Delapan puluh empat juta enam ratus empat ribu delapan

Keterangan : Penerimaan piutang Dagang atas penjualan kredit tertanggal 20

Bagian Keuangan Bagian Kasir

BUKTI KAS KELUAR

Dibayarkan kepada : PT Universe Elektronik

#Seratus empat puluh lima juta lima ratus delapan

Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2014

Bagian Keuangan Bagian Kasir

BKM No. : 3/BKM/XII/2014