UD SEKAR KEMUNING

CASH PAYMENT JOURNAL

AT DECEMBER 2015

Debet Credit
Invoice Other Account Other Account
Date Description Ref
No. Account Payable Cash In Bank
Acc No. Amount Acc No. Amount

DEC 6 BKK12-1 PT JAYA TECH Rp 27,500,000 Rp 26,675,000 5-1300 Rp 825,000

2015 9 BKK12-2 PT SURYA Rp 22,000,000 Rp 22,000,000
15 BKK12-3 PT PAYABLE 2-1400 Rp 10,720,000 Rp 10,720,000
18 BKK12-4 PT JAYA TECH Rp 258,500,000 Rp 250,745,000 5-1300 Rp 7,755,000
23 BKK12-5 PT INDO TECH Rp 16,500,000 9-1300 Rp 165,000 Rp 16,665,000
30 BKK12-6 BANK PERMATA LOAN 2-2100 Rp 15,000,000 Rp 18,000,000
INTEREST EXP 9-1100 Rp 3,000,000
31 BKK12-7 MC LOAN 2-1100 Rp 3,600,000 Rp 3,615,000
INTEREST EXP 9-1100 Rp 15,000

Total Rp 324,500,000 Rp 348,420,000

2-1200 1-1100
Recapitulation
Debet Credit
Acc No. Amount Acc No. Amount
2-1100 Rp 3,600,000 1-1100 Rp 348,420,000
2-1200 Rp 324,500,000 5-1300 Rp 8,580,000
2-1400 Rp 10,720,000
2-2100 Rp 15,000,000
9-1100 Rp 3,015,000
9-1300 Rp 165,000

Total Rp 357,000,000 Total Rp 357,000,000

 UD SEKAR KEMUNING
CASH RECEIPT JOURNAL
AT DECEMBER 2015

Debet Credit
Invoice Other Account Other Account
Date No. Description Ref Cash In Bank Account
Acc. No. Amount Receivable Acc. No. Amount
DEC 1 BKM 12-1 Divident Income Rp 2,500,000 8-1200 Rp 2,500,000
2015 3 BKM 12-2 Toko Cahaya Elektro Rp 32,340,000 4-1300 Rp 660,000 Rp 33,000,000
12 BKM 12-4 Toko Elektro Jaya Rp 184,338,000 4-1300 Rp 3,762,000 Rp 188,100,000
13 KN01 Sales Rp 226,645,000 4-1100 Rp 206,000,000
2-1500 Rp 20,600,000
8-1400 Rp 45,000
14 BKM 12-5 Toko Elektro Jaya Rp 27,500,000 Rp 27,500,000
20 BKM 12-6 Toko Merah Putih Rp 6,000,000 1-1400 Rp 6,000,000
25 BKM 12-7 Toko Indah Maju Rp 22,200,000 Rp 22,000,000 8-1500 Rp 200,000
27 BKM 12-8 Stock Invesment Rp 42,000,000 1-2100 Rp 42,000,000
Rp 543,523,000 Rp 270,600,000
1-1100 1-1300
Recapitulation
Debet Credit
Acc No. Amount Acc No. Amount
1-1100 Rp 543,523,000 1-1300 Rp 270,600,000
4-1300 Rp 4,422,000 1-1400 Rp 6,000,000
1-2100 Rp 42,000,000
2-1500 Rp 20,600,000
4-1100 Rp 206,000,000
8-1200 Rp 2,500,000
8-1400 Rp 45,000
8-1500 Rp 200,000
Total Rp 547,945,000 Total Rp 547,945,000
 UD. SEKAR KEMUNING
SALES JOURNAL
AT DECEMBER 2015

Debet
Invoice
Date Debitor Ref
No. Account Receivable
DEC 6 F12-2 Toko Elektro Jaya Rp 245,300,000
2015 19 F12-4 Toko Cahaya Elektro Rp 188,185,000
27 F12-5 Toko Indo Maju Rp 470,345,000

Total Rp 903,830,000
1-1300
Recapitulation
Debet
Acc. No.
1-1300

Total
 AR KEMUNING
ES JOURNAL
CEMBER 2015

Credit
VAT Out Freight Out Sales
Rp 22,300,000 - Rp 223,000,000
Rp 17,100,000 Rp 85,000 Rp 171,000,000
Rp 42,750,000 Rp 95,000 Rp 427,500,000

Rp 82,150,000 Rp 180,000 Rp 821,500,000

2-1500 8-1400 4-1100
Recapitulation
Debet Credit
Amount Acc. No. Amount
Rp 903,830,000 2-1500 Rp 82,150,000
4-1100 Rp 821,500,000
8-1400 Rp 180,000

Rp 903,830,000 Total Rp 903,830,000

 UD SEKAR KEMUNING
PURCHASE JOURNAL
AT DECEMBER 2015

Debet Credit
Date Invoice Creditor Ref
No. Merchandise Inventory VAT In Freight In Account Payable

DEC 10 F05 PT JAYA TECH Rp 276,000,000 Rp 27,600,000 Rp 303,600,000

2015 22 A17 PT SURYA Rp 367,000,000 Rp 36,700,000 Rp 100,000 Rp 403,800,000
28 G11 PT INDO TECH Rp 285,000,000 Rp 28,500,000 Rp 120,000 Rp 313,620,000

Total Rp 928,000,000 Rp 92,800,000 Rp 220,000 Rp 1,021,020,000

1-1500 2-1600 5-1200 2-1200
Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000
2-1600 Rp 92,800,000
5-1200 Rp 220,000

Total Rp 1,021,020,000 Total Rp 1,021,020,000

 UD SEKAR KEMUNING
MEMORIAL JOURNAL
AT DECEMBER 2015

Date Invoice Description Ref Debet Credit

No.
DEC 5 BM12-0 Other Operating Exp 6-9000 Rp 1,500,000
2015 Master Card 2-1100 Rp 1,500,000
7 NK12-1 Sales Return 4-1200 Rp 52,000,000
PPN Outcome 2-1500 Rp 5,200,000
ACC Receivable 1-1300 Rp 57,200,000
7 BM12-1 Inventory 1-1500 Rp 44,500,000
COGS 5-1100 Rp 44,500,000
(Toko Elektro Jaya)
11 NK-1 ACC Payable 2-1200 Rp 45,100,000
PPN Income 2-1600 Rp 4,100,000
Inventory 1-1500 Rp 41,000,000
(PT Jaya Tech)
31 COGS 5-1100 Rp 881,500,000
Inventory 1-1500 Rp 881,500,000
Total Rp 1,029,800,000 Rp 1,029,800,000

Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 44,500,000 1-1300 Rp 57,200,000
2-1200 Rp 45,100,000 1-1500 Rp 922,500,000
2-1500 Rp 5,200,000 2-1600 Rp 4,100,000
4-1200 Rp 52,000,000 2-1100 Rp 1,500,000
5-1100 Rp 881,500,000 5-1100 Rp 44,500,000
6-9000 Rp 1,500,000
Total Rp 1,029,800,000 Total Rp 1,029,800,000
 UD SEKAR KEMUNING
PETTY CASH JOURNAL
AT DECEMBER 2015

Debet Credit
Date Invoice Description
No. Account Acc. No. Amount Petty Cash
DEC 2 V12-1 Advertising Advertising Expense 6-1100 Rp 750,000 Rp 750,000
2015 4 V12-2 PLN & PTTelkom Telp & Elect Exp 6-1200 Rp 950,000 Rp 950,000
9 V12-3 Toko Alfa Niaga Store Supplies 1-1600 Rp 1,000,000 Rp 1,000,000
17 V12-4 Bp Suryono Tn Suryono Drawing 3-1200 Rp 1,000,000 Rp 1,000,000
26 V12-5 Bp Rachman Other Operating Exp 6-9000 Rp 800,000 Rp 800,000

Total Rp 4,500,000 Rp 4,500,000

1-1200

Recapitulation
Debet Credit
Acc No. Amount Acc No. Amount
1-1600 Rp 1,000,000 1-1200 Rp 4,500,000
3-1200 Rp 1,000,000
6-1100 Rp 750,000
6-1200 Rp 950,000
6-9000 Rp 800,000
Total Rp 4,500,000 Total Rp 4,500,000
 UD SEKAR KEMUNING
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE
AT DECEMBER 2015

Name : TOKO CAHAYA ELEKTRO Code : C001

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 25 Beginning Rp 33,000,000
Des 3 CRJ Rp 33,000,000 -
7 MJ Rp 57,200,000 Rp 57,200,000
19 SJ Rp 188,185,000 Rp 130,985,000

Name : TOKO ELEKTRO JAYA Code : C002

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 29 Beginning Rp 27,500,000
Des 6 SJ Rp 245,300,000 Rp 272,800,000
12 CRJ Rp 188,100,000 Rp 84,700,000
14 CRJ Rp 27,500,000 Rp 57,200,000

Name : TOKO INDO MAJU Code : C003

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 23 Beginning Rp 22,000,000
Des 25 CRJ Rp 22,000,000
27 SJ Rp 470,345,000 Rp 470,345,000

Name : TOKO MERAH PUTIH Code : C004

Balance
Date Description Ref Debet Credit
Debet Credit
 UD SEKAR KEMUNING
SUBSIDIARY LEDGER ACCOUNT PAYABLE
AT DECEMBER 2015

Name : PT SURYA (Rp) Code : S001

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 23 Beginning Rp 22,000,000
Des 9 CPJ Rp 22,000,000 Rp -
11 MJ Rp 45,100,000 Rp 45,100,000
22 PJ Rp 403,800,000 Rp 358,700,000

Name : PT INDO TECH Code : S002

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 20 Beginning Rp 16,500,000
Des 23 CPJ Rp 16,500,000 Rp -
28 PJ Rp 313,620,000 Rp 313,620,000

Name : PT JAYA TECH Code : S003

Balance
Date Description Ref Debet Credit
Debet Credit
Nov 28 Beginning Rp 27,500,000
Des 6 CPJ Rp 27,500,000 Rp -
10 PJ Rp 303,600,000 Rp 303,600,000
18 CPJ Rp 258,500,000 Rp 45,100,000

Name : Code :
Balance
Date Description Ref Debet Credit
Debet Credit
Nov Beginning Rp 66,000,000
 LIST OF ACCOUNT RECEIVABLE BALANCE

(Rp)

Code Customer Balance

C001 TOKO CAHAYA ELEKTRO Rp 130,985,000

C002 TOKO ELEKTRO JAYA Rp 57,200,000
C003 TOKO INDO MAJU Rp 470,345,000
C004 TOKO MERAH PUTIH

Total Rp 658,530,000

LIST OF ACCOUNT PAYABLE BALANCE

(Rp)
Code Supplier Balance

S001 PT SURYA 358,700,000

S002 PT INDOTECH 313,620,000
S003 PT JAYA TECH 45,100,000

Total 717,420,000

LIST OF INVENTORY BALANCE

(Rp)

Item No. Item Name Price Qty Balance

Total
 UD SEKAR KEMUNING
INVENTORY CARD
AT DECEMBER 2015
Item Name : PORTAGE-M 300 METODE : AVERAGE
Item No. : PM 300
Invoice In Out Balance
Date Description
No. Qty Price Total Qty Price Total Qty Price Total
DEC 1 Beginning - 20 Rp 16,000,000 Rp 320,000,000
2015 6 F12-2 Sales 8 Rp 16,000,000 Rp 128,000,000 12 Rp 16,000,000 Rp 192,000,000
7 NK12-1 Sales Return 2 Rp 16,000,000 Rp 32,000,000 14 Rp 16,000,000 Rp 224,000,000
10 F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 25 Rp 16,000,000 Rp 400,000,000
11 NK-1 Purchase Return 1 Rp 16,000,000 Rp 16,000,000 24 Rp 16,000,000 Rp 384,000,000
13 KN01 Sales 5 Rp 16,000,000 Rp 80,000,000 19 Rp 16,000,000 Rp 304,000,000
18 F12-4 Sales 6 Rp 16,000,000 Rp 96,000,000 13 Rp 16,000,000 Rp 208,000,000
22 A17 Purchase 12 Rp 16,000,000 Rp 192,000,000 25 Rp 16,000,000 Rp 400,000,000
27 F12-5 Sales 15 Rp 16,000,000 Rp 240,000,000 10 Rp 16,000,000 Rp 160,000,000
28 G11 Purchase 10 Rp 16,000,000 Rp 160,000,000 20 Rp 16,000,000 Rp 320,000,000

Ending Balance 20 Rp 16,000,000 Rp 320,000,000

 INVENTORY CARD

Item Name : SATELITE-M300 METODE : AVERAGE

Item No. : SM 300
Invoice In Out Balance
Date Description
No. Qty Price Total Qty Price Total Qty Price Total
2017 1 Beginning 16 Rp 12,500,000 Rp 200,000,000
D 6 F12-2 Sales 5 Rp 12,500,000 Rp 62,500,000 11 Rp 12,500,000 Rp 137,500,000
e 7 NK12-1 Sales Return 1 Rp 12,500,000 Rp 12,500,000 12 Rp 12,500,000 Rp 150,000,000
s 10 F05 Purchase 8 Rp 12,500,000 Rp 100,000,000 20 Rp 12,500,000 Rp 250,000,000
e 11 NK-1 Purchase Return 2 Rp 12,500,000 Rp 25,000,000 18 Rp 12,500,000 Rp 225,000,000
m 13 KN01 Sales 8 Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000 Rp 125,000,000
b 18 F12-4 Sales 4 Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000 Rp 75,000,000
e 22 A17 Purchase 14 Rp 12,500,000 Rp 175,000,000 20 Rp 12,500,000 Rp 250,000,000
r 27 F12-5 Sales 10 Rp 12,500,000 Rp 125,000,000 10 Rp 12,500,000 Rp 125,000,000
28 G11 Purchase 10 Rp 12,500,000 Rp 125,000,000 20 Rp 12,500,000 Rp 250,000,000

Ending Balance 20 Rp 12,500,000 Rp 250,000,000

 UD SEKAR KEMUNING
LEDGER
AT DECEMBER 2015

Name : Cash In Bank No : 1-1100 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 46,000,000
2015 31 CRJ √ 543,523,000 589,523,000
31 CPJ √ 348,420,000 241,103,000
31 AJP √ 2,750,000 243,853,000

Name : Petty Cash No: 1-1200 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 5,000,000
2015 31 Petty Cash √ 4,500,000 500,000

Name : Account Receivable No : 1-1300 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 82,500,000
2015 31 CRJ √ 270,600,000 188,100,000
31 SJ √ 903,830,000 715,730,000
31 MJ √ 57,200,000 658,530,000

Name : Allowance for Doubtful Debt No : 1-1400 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 8,500,000
2015 31 CRJ √ 6,000,000 14,500,000
31 AJP √ 19,755,900 34,255,900

Name : Inventory No: 1-1500 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 520,000,000
2015 31 PJ √ 928,000,000 1,448,000,000
 31 MJ √ 44,500,000 1,492,500,000
31 MJ √ 922,500,000 570,000,000
31 AJP √ 28,500,000 598,500,000

Name : Store Supplies No : 1-1600 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 14,500,000
2015 31 Petty Cash √ 1,000,000 15,500,000
31 AJP √ 8,500,000 7,000,000

Name : Prepaid Insurance No : 1-1700 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 12,000,000
2015 31 AJP √ 2,000,000 10,000,000

Name : Prepaid Rent No: 1-1800 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 24,000,000
2015 31 AJP √ 5,000,000 19,000,000

Name : Prepaid Tax No : 1-1900 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 89,000,000
2015 31 AJP √ 53,021,630 35,978,370

Name : Stock Investment No : 1-2100 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 112,000,000
2015 31 CRJ √ 42,000,000 70,000,000
Name : Equipment At Cost No : 1-3100 (Rp)
Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 60,000,000
2015

Name : Equipment Accum Depr No: 1-3110 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 4,800,000
2015 31 AJP √ 1,200,000 6,000,000

Name : Master Card No: 2-1100 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 2,100,000
2015 31 CPJ √ 3,600,000 1,500,000
31 JU √ 1,500,000

Name : Account Payable No: 2-1200 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 66,000,000
2015 31 CPJ √ 324,500,000 258,500,000
31 PJ √ 1,021,020,000 762,520,000
31 MJ √ 45,100,000 717,420,000

Name : Income Tax Payable No: 2-1300 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC
2015

Name : PPN Payable No: 2-1400 (Rp)

 Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 10,720,000
2015 31 CPJ √ 10,720,000 - -
31 AJP √ 19,570,000 19,570,000

Name : PPN Outcome No: 2-1500 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 41,800,000
2015 31 CRJ √ 20,600,000 62,400,000
31 SJ √ 82,150,000 144,550,000
31 MJ √ 5,200,000 139,350,000
31 AJP √ 139,350,000 -

Name : PPN Income No: 2-1600 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC Beginning √ 31,080,000
2015 31 PJ √ 92,800,000 123,880,000
31 MJ √ 4,100,000 119,780,000
31 AJP √ 119,780,000 -

Name : Bank Permata Loan No: 2-2100 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 300,000,000
2015 31 CPJ √ 15,000,000 285,000,000

Name : Tn Suryono Capital No: 3-1100 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 400,430,000
2015 31 CJ √ 206,785,470 607,215,470
31 CJ √ 23,100,000 584,115,470

Name : Tn Suryono Drawing No: 3-1200 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 22,100,000
2015 31 Petty Cash √ 1,000,000 23,100,000
31 CJ √ 23,100,000 -

Name : Income Summary No: 3-1200 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
2015 31 CJ √ 1,712,985,000 1,712,985,000
Dec 31 CJ √ 1,506,199,530 206,785,470
31 CJ √ 206,785,470 -

Name : Sales No: 4-1100 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC Beginning √ 526,000,000
2015 31 CRJ √ 206,000,000 732,000,000
31 SJ √ 821,500,000 1,553,500,000
31 CJ √ 1,553,500,000 -

Name : Sales Return No: 4-1200 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 14,000,000
2015 31 MJ √ 52,000,000 66,000,000
31 CJ √ 66,000,000 -

Name : Sales Discount No: 4-1300 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 28,000,000
2015 31 CRJ √ 4,422,000 32,422,000
31 CJ √ 32,422,000 -

Name : Cost of Goods sold Computer No: 5-1100 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC Beginning √ 310,800,000
2015 31 MJ √ 881,500,000 1,192,300,000
 31 MJ √ 44,500,000 1,147,800,000
31 CJ √ 1,147,800,000 -

Name : Freight paid No: 5-1200 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC Beginning √ 5,500,000
2015 31 PJ √ 220,000 5,720,000
31 CJ √ 5,720,000 -

Name : Purchase Discount No: 5-1300 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 26,100,000
2015 31 CPJ √ 8,580,000 34,680,000
31 CJ √ 34,680,000 -

Name : Advertising Expens No: 6-1100 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 1,100,000
2015 31 Petty Cash √ 750,000 1,850,000
31 CJ √ 1,850,000 -

Name : Telp & elect expense No: 6-1200 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 5,600,000
2015 31 Petty Cash √ 950,000 6,550,000
31 CJ √ 6,550,000 -

Name : Store Suplies exp No: 6-1300 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC Beginning √ 11,150,000
2015 31 AJP √ 8,500,000 19,650,000
31 CJ √ 19,650,000 -
Name : Bad Debt Exp No: 6-1400 (Rp)
Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 3,600,000
2015 31 AJP √ 19,755,900 23,355,900
31 CJ √ 23,355,900 -

Name : Spoilage Exp No: 6-1450 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 8,500,000
2015 31 AJP √ 28,500,000 37,000,000
31 CJ √ 37,000,000 -

Name : Depreciation Expense No: 6-1500 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 4,800,000
2015 31 AJP √ 1,200,000 6,000,000
31 CJ √ 6,000,000 -

Name : Insurance Expense No: 6-1600 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 6,000,000
2015 31 AJP √ 2,000,000 8,000,000
31 CJ √ 8,000,000 -

Name : Rent Expense No: 6-1700 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 22,000,000
2015 31 AJP √ 5,000,000 27,000,000
31 CJ √ 27,000,000 -
Name : Wages And Salaries expense No: 6-1800 (Rp)
Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC Beginning √ 49,500,000
2015 31 CJ √ 49,500,000 -

Name : Other Operating Exp No: 6-9000 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC Beginning √ 6,000,000
2015 31 MJ √ 1,500,000 7,500,000
31 Petty Cash √ 800,000 8,300,000
31 CJ √ 8,300,000 -

Name : Interest Revenue No: 8-1100 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC Beginning √ 30,000,000
2015 31 AJP √ 3,000,000 33,000,000
31 CJ √ 33,000,000 -

Name : Divident income No: 8-1200 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 59,680,000
2015 31 CRJ √ 2,500,000 62,180,000
31 CJ √ 62,180,000 -

Name : Gain loss on sale of stock No: 8-1300 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC 1 Beginning √ 5,600,000
2015 31 CJ √ 5,600,000 -
Name : Freight Collected No: 8-1400 (Rp)
Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC Beginning √ 18,800,000
2015 31 CRJ √ 45,000 18,845,000
31 SJ √ 180,000 19,025,000
31 CJ √ 19,025,000 -

Name : Late fees collected No: 8-1500 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 4,800,000
2015 31 CRJ √ 200,000 5,000,000
31 CJ √ 5,000,000 -

Name : Interest Expense No: 9-1100 (Rp)

Balance
Date Description Pos Debet Credit
Ref Debet Credit
DEC 1 Beginning √ 5,500,000
2015 31 CPJ √ 3,015,000 8,515,000
31 CJ √ 8,515,000 -

Name : Bank Service Charge No: 9-1200 (Rp)

Pos Balance
Date Description Ref Debet Credit
Debet Credit
DEC Beginning √ 3,300,000
2015 31 AJP √ 250,000 3,550,000
31 CJ √ 3,550,000 -

Name : Late fees paid No: 9-1300 (Rp)

Pos Balance
Date Description Debet Credit
Ref Debet Credit
DEC Beginning √ 1,800,000
2015 31 CPJ √ 165,000 1,965,000
31 CJ √ 1,965,000 -

Name : Income Tax Exp No: 9-1400 (Rp)

 Pos Balance
Date Description Debet Credit
Ref Debet Credit
2015 31 AJP √ 53,021,630 53,021,630
Dec 31 CJ √ 53,021,630 -
 UD. SEKAR KEMUNING
TRIAL BALANCE
AT DECEMBER 2015

No. Acc Account Name Debet Credit

1-1100 Cash in Bank Rp 241,103,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000
1-1500 Inventory Rp 570,000,000
1-1600 Store Supplies Rp 15,500,000
1-1700 Prepaid insurance Rp 12,000,000
1-1800 Prepaid rent Rp 24,000,000
1-1900 Prepaid tax Rp 89,000,000
1-2100 Stock investment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 4,800,000
2-1100 Master card
2-1200 Account Payable Rp 717,420,000
2-1400 PPN Payable
2-1500 PPN outcome Rp 139,350,000
2-1600 PPN Income Rp 119,780,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Tn. Suryono Capital Rp 400,430,000
3-1200 Tn. Suryono drawing Rp 23,100,000
4-1100 Sales Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000
4-1300 Sales discount Rp 32,422,000
5-1100 Cost of Goods sold computer Rp 1,147,800,000
5-1200 Freight paid Rp 5,720,000
5-1300 Purchase discount Rp 34,680,000
6-1100 Advertising expense Rp 1,850,000
6-1200 Tel & elec. expense Rp 6,550,000
6-1300 Store supplies expense Rp 11,150,000
6-1400 Bad debt expense Rp 3,600,000
6-1450 Spoilage expenses Rp 8,500,000
6-1500 Depreciation expense Rp 4,800,000
6-1600 Insurance expense Rp 6,000,000
6-1700 Rent expense Rp 22,000,000
6-1800 Wages and salaries expense Rp 49,500,000
6-1900 Other operating expense Rp 8,300,000
8-1100 Interest revenue Rp 30,000,000
8-1200 Dividend income Rp 62,180,000
8-1300 Gain loss on sale of stock Rp 5,600,000
8-1400 Freight collected Rp 19,025,000
8-1500 Late fees collected Rp 5,000,000
9-1100 Interest expense Rp 8,515,000
9-1200 Bank service charges Rp 3,300,000
9-1300 Late fees paid Rp 1,965,000
Total Rp 3,271,485,000 Rp 3,271,485,000
 UD SEKAR KEMUNING
ADJUSTMENT ENTRIES
AT DECEMBER 2015

Evidence
Date Description Acc. Ref Debet Credit
Number

DEC 31 BM12-6 Spoilage Exp 6-1450 Rp 28,500,000

2015 Inventory 1-1500 Rp 28,500,000
31 BM12-3 Cash In Bank 1-1100 Rp 2,750,000
Bank Service Charge 9-1200 Rp 250,000
Interest Revenue 8-1100 Rp 3,000,000
31 BM12-4 Store Supplies Exp 6-1300 Rp 8,500,000
Store Supplies 1-1600 Rp 8,500,000
Rent Exp 6-1700 Rp 5,000,000
Prepaid Rent 1-1800 Rp 5,000,000
Insurance Exp 6-1600 Rp 2,000,000
Prepaid Insurance 1-1700 Rp 2,000,000
Bad Debt Exp 6-1400 Rp 19,755,900
Allowance For Doubtful De1-1400 Rp 19,755,900
31 BM12-5 Depreciation Exp 6-1500 Rp 1,200,000
Equipment Acc. Depr. 1-3110 Rp 1,200,000
31 BM12-6 PPN Outcome 2-1500 Rp 139,350,000
PPN Income 2-1600 Rp 119,780,000
PPN Payable 2-1400 Rp 19,570,000
Income Tax Exp 9-1400 Rp 53,021,630
Prepaid Tax 1-1900 Rp 53,021,630

Total Rp 260,327,530 Rp 260,327,530

 UD SEKAR KEMUNING
WORKSHEET
AT DECEMBER 2015
(Rp)
Acc. Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Account Name
No. Debet Credit Debet Credit Debet Credit Debet Credit Debet Credit
1-1100 Cash in Bank 241,103,000 2,750,000 243,853,000 243,853,000
1-1200 Petty Cash 500,000 500,000 500,000
1-1300 Accounts Receivable 658,530,000 658,530,000 658,530,000
1-1400 Allowance for Doubtful Debt 14,500,000 19,755,900 34,255,900 34,255,900
1-1500 Inventory 570,000,000 28,500,000 541,500,000 541,500,000
1-1600 Store Supplies 15,500,000 8,500,000 7,000,000 7,000,000
1-1700 Prepaid insurance 12,000,000 2,000,000 10,000,000 10,000,000
1-1800 Prepaid rent 24,000,000 5,000,000 19,000,000 19,000,000
1-1900 Prepaid tax 89,000,000 53,021,630 35,978,370 35,978,370
1-2100 Stock investment 70,000,000 70,000,000 70,000,000
1-3100 Equipment at Cost 60,000,000 60,000,000 60,000,000
1-3110 Equipment Accum Dep 4,800,000 1,200,000 6,000,000 6,000,000
2-1100 Master card
2-1200 Account Payable 717,420,000 717,420,000 717,420,000
2-1400 PPN Payable 19,570,000 19,570,000 19,570,000
2-1500 PPN outcome 139,350,000 139,350,000
2-1600 PPN Income 119,780,000 119,780,000
2-2100 Bank Permata Loan 285,000,000 285,000,000 285,000,000
3-1100 Tn. Suryono Capital 400,430,000 400,430,000 400,430,000
3-1200 Tn. Suryono drawing 23,100,000 23,100,000 23,100,000
4-1100 Sales 1,553,500,000 1,553,500,000 1,553,500,000
4-1200 Sales Return 66,000,000 66,000,000 66,000,000
4-1300 Sales discount 32,422,000 32,422,000 32,422,000
5-1100 Cost of Goods sold computer 1,147,800,000 1,147,800,000 1,147,800,000
5-1200 Freight paid 5,720,000 5,720,000 5,720,000
5-1300 Purchase discount 34,680,000 34,680,000 34,680,000
6-1100 Advertising expense 1,850,000 1,850,000 1,850,000
6-1200 Tel & elec. expense 6,550,000 6,550,000 - 6,550,000
6-1300 Store supplies expense 11,150,000 8,500,000 19,650,000 19,650,000
6-1400 Bad debt expense 3,600,000 19,755,900 23,355,900 23,355,900
6-1450 Spoilage expenses 8,500,000 28,500,000 37,000,000 37,000,000
6-1500 Depreciation expense 4,800,000 1,200,000 6,000,000 6,000,000
6-1600 Insurance expense 6,000,000 2,000,000 8,000,000 8,000,000
6-1700 Rent expense 22,000,000 5,000,000 27,000,000 27,000,000
6-1800 Wages and salaries expense 49,500,000 49,500,000 49,500,000
6-1900 Other operating expense 8,300,000 8,300,000 8,300,000
8-1100 Interest revenue 30,000,000 3,000,000 33,000,000 33,000,000
8-1200 Dividend income 62,180,000 62,180,000 62,180,000
8-1300 Gain loss on sale of stock 5,600,000 5,600,000 5,600,000
8-1400 Freight collected 19,025,000 19,025,000 19,025,000
8-1500 Late fees collected 5,000,000 5,000,000 5,000,000
9-1100 Interest expense 8,515,000 8,515,000 8,515,000
9-1200 Bank service charges 3,300,000 250,000 3,550,000 3,550,000
9-1300 Late fees paid 1,965,000 1,965,000 1,965,000
9-1400 Income Tax Expense 53,021,630 53,021,630 53,021,630
Total 3,271,485,000 3,271,485,000 260,327,530 260,327,530 3,175,660,900 3,175,660,900 1,506,199,530 1,712,985,000 1,669,461,370 1,462,675,900
Laba 206,785,470 206,785,470
Total 3,271,485,000 3,271,485,000 260,327,530 260,327,530 3,175,660,900 3,175,660,900 1,712,985,000 1,712,985,000 1,669,461,370 1,669,461,370
 UD SEKAR KEMUNING
INCOME STATEMENT
AT DECEMBER 2015

Description
Sales Rp 1,553,500,000
Sales Return -Rp 66,000,000
Sales Discount -Rp 32,422,000
Freight Collected Rp 19,025,000
Net Sales Rp 1,474,103,000
COGS Rp 1,147,800,000
Freight Paid Rp 5,720,000
Purchase Discount -Rp 34,680,000
TOTAL COGS Rp 1,118,840,000
Cross Profit Rp 355,263,000
Expense
Advertising expense 1,850,000
Tel & elec. expense 6,550,000
Store supplies expense 19,650,000
Bad debt expense 23,355,900
Spoilage expenses 37,000,000
Depreciation expense 6,000,000
Insurance expense 8,000,000
Rent expense 27,000,000
Wages and salaries expense 49,500,000
Other operating expense 8,300,000
Interest expense 8,515,000
Bank service charges 3,550,000
Late fees paid 1,965,000
Income Tax Expense 53,021,630
Total Expense Rp 254,257,530

Interest revenue 33,000,000

Dividend income 62,180,000
Gain loss on sale of stock 5,600,000
Late fees collected 5,000,000
Total Other Rp 105,780,000

Net Profit Rp 206,785,470

 UD SEKAR KEMUNING
CAPITAL STATEMENT
AT DECEMBER 2015

Beginning Capital Rp 400,430,000

Net Profit Rp 206,785,470

Drawing -Rp 23,100,000
Rp 183,685,470
End Capital Rp 584,115,470
 UD SEKAR KEMUNING
BALANCE SHEET
AT DECEMBER 2015

ASSETS LIABILITY AND E

CURRENT ASSETS SHORT TERM

Cash in Bank Rp 243,853,000 Account Payable
Petty Cash Rp 500,000 PPN Payable
Accounts Receivable Rp 658,530,000
Allowance for Doubtful
Debt -Rp 34,255,900 LONG TERM
Inventory Rp 541,500,000 Bank Permata Loan
Store Supplies Rp 7,000,000
Prepaid insurance Rp 10,000,000
Prepaid rent Rp 19,000,000
Prepaid tax Rp 35,978,370
Total Curent Assets Rp 1,482,105,470 Total Liability

FIXED ASSETS EQUITY

Stock investment Rp 70,000,000
Equipment at Cost Rp 60,000,000
Equipment Accum Dep -Rp 6,000,000
Total Fixed Assets Rp 124,000,000 TOTAL EQUITY
TOTAL Rp 1,606,105,470 TOTAL
LIABILITY AND EQUITY

Rp 717,420,000
Rp 19,570,000
Rp 736,990,000

Rp 285,000,000

Rp 1,021,990,000

Rp 584,115,470

Rp 584,115,470
Rp 1,606,105,470
 UD SEKAR KEMUNING
CLOSING JOURNAL
AT DECEMBER 2015

Date Description Ref Debet Credit

DEC 31 Sales 4-1100 Rp 1,553,500,000

2015 Purchase Discount 5-1300 Rp 34,680,000
Interst Revenue 8-1100 Rp 33,000,000
Dividen Income 8-1200 Rp 62,180,000
Gain Loss On Sale 8-1300 Rp 5,600,000
Freight Collectd 8-1400 Rp 19,025,000
Late Fees Collected 8-1500 Rp 5,000,000
Income Summary 3-1300 Rp 1,712,985,000
31 Income Summary 3-1300 Rp 1,506,199,530
Sales Return 4-1200 Rp 66,000,000
Sales discount 4-1300 Rp 32,422,000
Cost of Goods sold
computer 5-1100 Rp 1,147,800,000
Freight paid 5-1200 Rp 5,720,000
Advertising expense 6-1100 Rp 1,850,000
Tel & elec. expense 6-1200 Rp 6,550,000
Store supplies expense 6-1300 Rp 19,650,000
Bad debt expense 6-1400 Rp 23,355,900
Spoilage expenses 6-1450 Rp 37,000,000
Depreciation expense 6-1500 Rp 6,000,000
Insurance expense 6-1600 Rp 8,000,000
Rent expense 6-1700 Rp 27,000,000
Wages and salaries expense 6-1800 Rp 49,500,000
Other operating expense 6-1900 Rp 8,300,000
Interest expense 9-1100 Rp 8,515,000
Bank service charges 9-1200 Rp 3,550,000
Late fees paid 9-1300 Rp 1,965,000
Income Tax Expense 9-1400 Rp 53,021,630
31 Income Summary 3-1300 Rp 206,785,470
Capital 3-1100 Rp 206,785,470
31 Capital 3-1100 Rp 23,100,000
Tn. Suryono drawing 3-1200 Rp 23,100,000
Total Rp 3,449,070,000 Rp 3,449,070,000
 UD SEKAR KEMUNING
POST CLOSING TRIAL BALANCE
AT DECEMBER 2015

Acc. No. Account Name Debet Credit

1-1100 Cash in Bank Rp 243,853,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 34,255,900
1-1500 Inventory Rp 541,500,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid insurance Rp 10,000,000
1-1800 Prepaid rent Rp 19,000,000
1-1900 Prepaid tax Rp 35,978,370
1-2100 Stock investment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 6,000,000
2-1100 Master card
2-1200 Account Payable Rp 717,420,000
2-1400 PPN Payable Rp 19,570,000
2-1500 PPN outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Tn. Suryono Capital Rp 584,115,470
TOTAL Rp 1,646,361,370 Rp 1,646,361,370