PT SAKTI BANDUNG

JURNAL PENERIMAAN KAS

PER 31 DESEMBER 2017 (Dalam Ribuan Rupiah)
PT SAKTI BANDUNG
JURNAL PENGELUARAN KAS
PER 31 DESEMBER 2017 (Dalam Ribuan Rupiah)
DEBIT CREDIT
INVOICE NO. POS SERBA-SERBI
DATE DESCRIPTION ACCOUNT PURCHASE PPN CASH IN
NO. CEK REFF ACC.
PAYABLE ACC. NAME AMOUNT DISCOUNT Income BANK
NUMBER

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER
RECAPITULATION AMOUNT
DEBIT KREDIT
ACC. NUMBER ACC. NUMBER ACC. NUMBER ACC. NUMBER
 PT SAKTI BANDUNG
JURNAL PEMBELIAN
PER 31 DESEMBER 2017 (Dalam Ribuan Rupiah)
INVOICE CREDIT
DATE DESCRIPTION REF DEBIT
NO.
INVENTORY PPN Income FREIGHT PAID ACCOUNTS PAYABLE
 PT SAKTI BANDUNG
JURNAL PENJUALAN
PER 31 DESEMBER 2017 (Dalam Ribuan Rupiah)
DEBIT COGS CREDIT
INVOICE (Dr.)/INVE
DATE DESCRIPTION REF ACCOUNT FREIGHT
NO. NTORY SALES PPN Outcome
RECEIVABLE (Cr.) COLLECTED
 PT SAKTI BANDUNG
JURNAL UMUM
PER 31 DESEMBER 2017
(Dalam Ribuan Rupiah)
Page:
NO.
TANGGAL KETERANGAN REF DEBIT KREDIT
BUKTI
 PT SAKTI BANDUNG
JURNAL KAS KECIL
RECAPITULATION
DEBIT PER 31 DESEMBER 2017 (Dalam Ribuan Rupiah)
CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
INVOICE DESCRIPTION DEBIT CREDIT
DATE
NO. ACC. NAME ACC. NUMBER AMOUNT PETTY CASH

KARTU PERSEDIAAN
RECAPITULATION
KODE : YS117
DEBIT CREDIT
NAMA ITEM : SPRINGBED SINGLE
(Dalam Ribuan ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT Rupiah)

DESCRIPTION IN OUT BALANCE

INVOICE
DATE QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE
NO. AMOUNT
 KARTU PERSEDIAAN
KODE :EK212
NAMA ITEM : SPRINGBED DUOBLE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO. QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
(Dalam Ribuan Rupiah)
 PT SAKTI BANDUNG
BUKU BESAR UTAMA
DECEMBER 31,2017
(Dalam Ribuan Rupiah)
Nama Akun: CASH IN BANK No.Akun: 1-1101
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: PETTY CASH No.Akun: 1-1102

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: MARKETABLE SECURITIES No.Akun: 1-1103

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun : ACCOUNT RECEIVABLE No.Akun: 1-1201

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun: ALLOWANCE FOR DOUBTFUL DEPT No.Akun: 1-1202
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: MERCHANDISE INVENTORY No.Akun: 1-1310

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: OFFICE SUPPLIES No.Akun:1-1320

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: VALUE ADDED TAX-IN (VAT IN) No.Akun: 1-1410

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun: PREPAID INCOME TAX No.Akun:1-1420
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: LAND No.Akun:1-3100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: BUILDING AT COST No.Akun:1-3210

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:ACCUM. DEP.-BUILDING No.Akun:1-3220

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:OFFICE EQUIPMENT AT COST No.Akun:1-3310

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: ACCUM.DEP. – OFFICE EQUIPMENT No.Akun:1-3320

Tanggal DESCRIPTION Ref Debet Credit Balance
 Debet Credit

Nama Akun:VEHICLE AT COST No.Akun:1-3410

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:ACCUM.DEP.-VEHICLE No.Akun:1-3420

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:ACCOUNTS PAYABLE No.Akun:2-1210

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:WAGES & SALARIES PAYABLE No.Akun:2-1310

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: ELEC.,TELP.& WATER PAYABLE No.Akun:2-1410

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun:DIVIDEND PAYABLE No.Akun: 2-1510
Balance
Tanggal DESCRIPTION Ref Debet Credit Debet Credit

Nama Akun:VALUE ADDED TAX-VAT OUT No.Akun:2-1520

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:INCOME TAX PAYABLE No.Akun:2-1530

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:VAT PAYABLE No.Akun:2-1540

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: BANK LOANS No.Akun:2-2100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:COMMON STOCK No.Akun:3-1100

 Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: RETAINED EARNINGS No.Akun:3-6000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:DIVIDEND No.Akun:3-7000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:INCOME SUMMARY No.Akun:3-8000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:HISTORICAL BALANCING No.Akun:3-9999

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:SALES OF MERCHANDISE No.Akun:4-1100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun:SALES DISCOUNTS No.Akun:4-1110
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:SALES RETURNS No.Akun:4-1120

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:FREIGHT OUT No.Akun:4-3000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:COST OF GOODS SOLD No.Akun:5-1000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:PURCHASE DISCOUNT No.Akun:5-2000

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:FREIGHT IN No.Akun:5-3000

 Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:WAGES & SALARIES EXPENSE No.Akun:6-1100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:BAD DEBT EXPENSE No.Akun:6-1200

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:ADEVERTISING EXPENSE No.Akun:6-1300

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:DEPRECIATION EXPENSE-VEHICLES No.Akun:6-1400

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:ELECTRICITY, WATER, TELP EXPENSE No.Akun:6-2100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun:MAINTENANCE EXPENSE No.Akun:6-2200
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:NEWSPAPER & TABLOID EXPENSE No.Akun:6-2300

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:SUPPLIES EXPENSE No.Akun:6-2400

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:INCOME TAX EXPENSE No.Akun:6-2500

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:DEPRECIATION EXP-EQUIPMENT No.Akun:6-2600

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun: DEPRECIATION EXP-BUILDING No.Akun:6-2700

Tanggal DESCRIPTION Ref Debet Credit Balance
 Debet Credit

Nama Akun:OTHER GENERAL & ADM EXPENSE No.Akun:6-2999

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:INTEREST REVENUE No.Akun:8-1100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:DEVIDEND REVENUE No.Akun:8-1200

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:LATE FEES COLLECTED No.Akun:8-1300

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:OTHER REVENUE No.Akun:8-1400

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 Nama Akun:BANK CHARGE No.Akun:9-1000
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:INTEREST EXPENSE No.Akun:9-1100

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:LATE FEES EXPENSE No.Akun:9-1200

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama Akun:OTHER EXPENSE No.Akun:9-1999

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 PT SAKTI BANDUNG
SUBSIDIARY LEDGER
ACCOUNT RECEIVABLE
DECEMBER 2017
(In Rupiah)
Nama :TOKO ANUGERAH Kode: C001
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama:TOKO BINTANG Kode:C002

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama :TOKO CEMARA Kode: C003

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama:TOKO MAWAR Kode:C004

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

PT SAKTI BANDUNG
SUBSIDIARY LEDGER
ACCOUNT PAYABLE
DECEMBER 2017
 (In Rupiah)
Nama:PT STAR LINE Kode:S001
Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit

Nama:PT DREAMS Kode:S002

Balance
Tanggal DESCRIPTION Ref Debet Credit
Debet Credit
 PT SAKTI BANDUNG
TRIAL BALANCE
DECEMBER 31, 2017
(Dalam ribuan rupiah)
KODE NAMA AKUN DEBET KREDIT
 PT SAKTI BANDUNG
JURNAL PENYESUAIAN
DESEMBER, 2017
(Dalam Ribuan Rupiah)
NO.
TANGGAL KETERANGAN REF DEBIT KREDIT
BUKTI

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
 PT SAKTI BANDUNG
PROFIT AND LOSS STATEMENT
DECEMBER 31,2017

INCOME
Sales of merchandise 4.034.500.
Sales discount (4.201,2)
Sales returns (23.800)
Total 4.006.498,8

COST OF GOODS SOLD

cost of good sold 2.844.463,5
Freight in 2.300
Purchase discount (7.347)
Total (2.839.416,5) -
Gross profit 1.167.082,3

EXPENSES
Wages & salaries expenses 220.000
Bad debt expenses 7.905,6
Advertising exp 6.000
Depreciation exp-vehicles 25.800
Elect,water,telp exp 12.900
Maintenance exp 2.140
Newspaper&tabloid exp 3.600
supplies exp 14.146
Income tax exp 187.084,7
Depreciation exp-equipment 16.800
Depreciation exp-building 37.500
Other general&adm exp 1.100
Total (534.976,3) -
632.106,1

OTHER INCOME
Interest revenue 8.481,5
Dividend revenue 5.500
Late fees collected 5.513,9
Freight out 1.130
Total 20.625,4
652.731,5

OTHER EXPENSES
Bank charge 10.761
Interest exp 17.350
Late fees exp 3.056,106
Other exp 1.700
Total (32.867,106) -
Net Profit 619.864,3
 PT SAKTI BANDUNG
RETAINED EARNINGS
DECEMBER 31,2017
(Dalam ribuan rupiah)

Retained earnings 1.293.800

Net profit 619.864,3
Dividend (50.000)
Perubahan modal 569.864,3 +
Modal akhir 1.863.664,3
 PT SAKTI BANDUNG
BALANCE SHEET
DECEMBER 31,2017
(Dalam ribuan rupiah)
AKTIVA PASSIVA
Cash in bank 130.809,6 Account payable 99.696,506
Petty cash 7.060 Wages&salaries payable 20.000
Marketable securities 100.000 Elec,telp&water payable 1.900
Account receivable 444.970 Dividend payable 45.000
Allowance for doubtful debt (13.349,1) Income tax payable 194.584,7
Merchandise inventory 121.150 VAT payable 26.695
Office supplies 2.000 Bank loans 380.000
VAT in - Common stock 500.000
Prepaid income tax 20.500 Retained earnings 1.863.664,3
Land 450.000
Building at cost 1.550.000
Accum.dep-building (262.500)
Office equipment at cost 450.000
Accum dep- office equipment (117.600)
Vehicle at cost 402.000
Accum dep-vehicle (153.500)

TOTAL AKTIVA 3.131.540,5 TOTAL PASSIVA 3.131.540,5

 PT SAKTI BANDUNG
STATEMENT OF CASHFLOW
DECEMBER 31,2017
(Dalam Ribuan Rupiah)

ARUS KAS MASUK

Saldo awal 123.142
Toko anugerah 112.758,8
Penjualan tunai 30.600
Toko bintang 95.700
Penjualan tunai 46.520
Toko cemara 172.093,9
Penjualan tunai 30.030
Jurnal penyesuaian 2.820,5
Total 613.665,2

ARUS KAS KELUAR

Bag gaji dan upah 20.000
Pt.dreams 90.695
Pt.dreams 112.400
Pt.telkom &Pdam 1.800
Pt.star line 116.210,6
Bank smk 10.850
Pt.dreams 130.900
Total (482.855,6)
130.809,6
 PT SAKTI BANDUNG
CLOSING ENTRIES
DECEMBER 31, 2017

Date Description Pos Debet Rp Kredit Rp

Ref
31 Sales of merchandise 4.034.500
Income summary 4.034.500
31 Income summary 28.001.2
Sales discount 4.201,2
Sales returns 23.800
31 Income summary 2.844.463,5
Cost of goods sold 2.844.46,5
31 Purchase discount 7.347
Income summary 7.34
31 Income summary 537.276,3
Freight in 2.300
Wages & salaries expenses 220.000
Bad debt expenses 7.905,6
Advertising exp 6.000
Depreciation exp-vehicles 25.800
Elect,water,telp exp 12.900
Maintenance exp 2.140
Newspaper&tabloid exp 3.600
supplies exp 14.146
Income tax exp 187.084,7
Depreciation exp-equipment 16.800
Depreciation exp-building 37.500
Other general&adm exp 1.100
31 Freight out 1.130
Interest revenue 8.481,5
Dividend revenue 5.500
Late fees collected 5.513,9
Income summary 20.625,4
31 Income summaty 32.867,106
Bank charge 10.761
Interest exp 17.350
Late fees exp 3.056,106
Other exp 1.700
31 Net profit 619.864,3
Retained earnings 619.864,3
31 Income summary 50.000
dividend 50.000
 PT SAKTI BANDUNG
POST CLOSING TRIAL BALANCE
DECEMBER 31,2017
(Dalam Ribuan Rupiah)

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
11101 Cash in bank 130.809,6
11102 Petty cash 7.060
11103 Marketable securities 100.000
11201 Account receivable 444.970
11202 Allowance for doubtful debt 13.349,1
11310 Merchandise inventory 121.150
11320 Office supplies 2.000
11410 VAT in -
11420 Prepaid income tax 20.500
13100 Land 450.000
13210 Building at cost 1.550.000
13220 Accum.dep-building 262.500
13310 Office equipment at cost 450.000
13320 Accum dep- office equipment 117.600
13410 Vehicle at cost 402.000
13420 Accum dep-vehicle 153.500
21210 Account payable 99.696,506
21310 Wages&salaries payable 20.000
21410 Elec,telp&water payable 1.900
21510 Dividend payable 45.000
21530 Income tax payable 194.584,7
21540 VAT payable 26.695
22100 Bank loans 380.000
31100 Common stock 500.000
36000 Retained earnings 1.863.664,3

TOTAL 3.678.489,6 3.678.489,6