PT Edelweiss Melvino

PT EDELWEISS ELEKTRONIK
TRIAL BALANCE, PER 1 DESEMBER 2015
KODE NAMA AKUN DEBET

1-1100 Cash in Bank 138,479,700
1-1200 Petty Cash 5,000,000
1-1300 Accounts Receivable 387,200,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory 295,400,000
1-1600 Store Supplies 6,850,000
1-1700 Prepaid Rent 4,400,000
1-1800 Prepaid Insurance 6,930,000
1-1900 Prepaid Income Tax 31,378,600
1-2100 Stock Invesment 145,000,000
1-3100 Land 192,500,000
1-3200 Building at Cost 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount 8,700,000
4-1400 Sales Return
5-1100 Cost of Goods Sold 1,239,000,000
5-1200 Freight Paid 6,675,500
6-1100 Advertising Expenses 9,350,000
6-1200 Telepon, Water and Electricity Expense 16,500,000
6-1300 Rent Expense 4,400,000
6-1400 Store Supplies Expense 6,700,000
6-1500 Maintenance and Repair Expense 6,300,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses 78,705,000
6-1800 Insurance Expense 1,890,000
6-1900 Wages & Salaries Expense 99,000,000
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense 2,700,000
9-1200 Bank Service Charge 3,400,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense 825,000
9-1600 Late Fee Expense
Total 3,944,083,800
R 2015
KREDIT
3,150,000
117,760,000
94,395,000
77,720,000
5,400,000
5,400,000
10,700,000
19,500,000
4,800,000
270,000,000
1,000,000,000
265,058,800
1,770,000,000
5,000,000
5,800,000
3,944,083,800
PURCHASE JOURNAL
Dec-15
Debit
Date Invoice No. Description Ref
Merchandise Inventory PPN Income
6 FCE3100 PT City Elektronik Rp96,450,000 Rp9,645,000

19 IE1607 PT Indo Elektronik Rp75,260,000 Rp7,526,000
23 AE-1457 PT Aneka Elektronik Rp108,615,000 Rp10,861,500
Rp280,325,000 Rp28,032,500
RECAPITULATION
Debit
Acc. No. Amount
1-1500 Rp280,325,000
2-1700 Rp28,032,500
5-1200 Rp140,000
Rp308,497,500
Credit
Freigt Paid Account Payable
Rp45,000 Rp106,140,000
Rp45,000 Rp82,831,000
Rp50,000 Rp119,526,500
Rp140,000 Rp308,497,500
RECAPITULATION
Credit
Acc. No. Amount
2-1200 Rp308,497,500
Rp308,497,500
SALES JOURNAL
Dec-15
Debit Dr.Cost of Goods Sold /
Invoice
Date Description Ref
No. Account Receivable Cr.Merchandise Inventory
3 F-12/01 Toko Duta Harapan Rp84,870,000 Rp68,500,000

10 F-12/02 Toko Kharisma Rp93,890,000 Rp76,255,923
24 F-12/03 Toko Modern Elektronik Rp97,350,000 Rp79,939,142
27 F-12/04 Toko Cipta Electric Rp169,720,000 Rp138,509,924
Rp445,830,000 Rp363,204,989
RECAPITULATION
DEBIT Ac CREDIT
Acc. No. Amount c.
1-1300 Rp445,830,000 1-1500 No.
5-1100 Rp363,204,989 4-1100

2-1600
4-1200
Rp809,034,989
TRONIK
L
f Goods Sold / Credit

Freight
rchandise Inventory Sales of Merchandise PPN Outcome
Collected
Rp68,500,000 Rp77,100,000 Rp7,710,000 Rp60,000
Rp76,255,923 Rp85,300,000 Rp8,530,000 Rp60,000
Rp79,939,142 Rp88,500,000 Rp8,850,000 Rp -
Rp138,509,924 Rp154,200,000 Rp15,420,000 Rp100,000
Rp363,204,989 Rp405,100,000 Rp40,510,000 Rp220,000
CREDIT
Amount
Rp363,204,989
Rp405,100,000
Rp40,510,000
Rp220,000
Rp809,034,989
GENERAL JOURNAL
Dec-15
Date Doc. No Description Ref Debit
2-
8 BM12-1 Account Payable, City elektronik 19,580,000.00
1200
2-
PPN Income
1700
1-
Merchandise Inventory
1500
4-
14 NKr12-1 Sales Return 16,400,000.00
1400
2-
PPN Outcome 1,640,000.00
1600
1-
Account Receivable, Tk Kharisma
1300
1-
Merchandise Inventory 14,684,844.00
1500
5-
Cost of Goods Sold
1100
52,304,844.00
Credit RECAPITULATION
Debit Credit
1,780,000.00 Acc. No. Amount Acc. No. Amount
17,800,000.00 2-1200 ### 2-1700 1,780,000.00
4-1400 ### 1-1500 17,800,000.00
2-1600 1,640,000.00 1-1300 18,040,000.00
1-1500 ### 5-1100 14,684,844.00
18,040,000.00
14,684,844.00
TOTA
52,304,844.00 52,304,844.00
L
52,304,844.00
CASH RECEIPT JOURNAL
Dec-15
Debit
Invoice
Date Description Ref
No.
Cash In Bank Sales Discount
2 BKM12-1 Toko Modern Elektronik v Rp88,396,000 Rp1,804,000
15 BKM12-2 Toko Cipta Electric v Rp112,200,000
16 NK-01 Sales of merchandise Rp124,960,000
Cost of goods sold
PPN outcome
Merchandise inventory
24 BKM12-3 Allowance for doubtful debt Rp3,500,000
29 BKM12-4 Toko Duta Harapan v Rp86,658,000
Late fee collected
Rp415,714,000 Rp1,804,000
ELEKTRONIK
T JOURNAL
15
Debit Credit
Account
Acc. No Amount Acc. No Amount Debit
Receivable
Rp90,200,000 - - Acc. No.
Rp112,200,000 1-1100
4-1100 Rp113,600,000 4-1300
5-1100 Rp104,472,909 5-1100
2-1600 Rp11,360,000
1-1500 Rp104,472,909
1-1400 Rp3,500,000
Rp85,800,000
8-1300 Rp858,000
Rp104,472,909 Rp288,200,000 Rp233,790,909

Recapitulation
Debit Credit
Amount Acc. No. Amount
Rp415,714,000 1-1300 Rp288,200,000
Rp1,804,000 4-1100 Rp113,600,000
Rp104,472,909 2-1600 Rp11,360,000
1-1500 Rp104,472,909
1-1400 Rp3,500,000
8-1300 Rp858,000
Rp521,990,909 Rp521,990,909
CASH PAYMENT JOURNAL
Dec-15
Debit
Invoice
Date Description Ref Account Other
No.
Payable Acc. No. Amount
1 BKK12-1 Accrued expense 2-1300 Rp9,000,000
10 BKK12-2 PT Aneka Elektronik v Rp92,400,000
17 BKK12-3 Dividend payable 2-1800 Rp4,800,000
20 BKK12-4 Credit card 2-1100 Rp5,400,000
22 BKK12-5 Bank mandiri loan Feb-00 Rp27,000,000
Interest expense 9-1100 Rp2,700,000
30 BKK12-6 Advertising expense 6-1100 Rp775,000
Accrued expense 2-1300 Rp1,000,000
Accrued expense 2-1300 Rp700,000
Store supplies 1-1600 Rp715,000
Maintenance and repair
6-1500 Rp810,000
expense
Rp92,400,000 Rp52,900,000
Cre
RECAPITULATION
dit
Other Debit Credit
Cash in Bank
Acc. No. Amount Acc. No. Amount Acc. No. Amount
Rp9,000,000 2-1200 Rp92,400,000 1-1100 Rp145,300,000
Rp92,400,000 2-1300 Rp10,700,000
Rp4,800,000 2-1800 Rp4,800,000
Rp5,400,000 2-1100 Rp5,400,000
Rp29,700,000 Feb-00 Rp27,000,000
9-1100 Rp2,700,000
Rp4,000,000 6-1100 Rp775,000
1-1600 Rp715,000
6-1500 Rp810,000
Rp145,300,000 Rp145,300,000
Rp145,300,000
PT EDELWEISS
INVENTORY CARD
DECEMBER, 2018
NAME : Kulkas 1 Pintu
KODE : SAM191
( In Rupiah )
IN
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE
DES 1 Saldo Awal
3 F-12/01 Sales
6 FCE.3100 Purchase 16 2,900,000
6 CE17-15 Purchase Return
10 F-12/02 Sales
14 NKr12-01 Sales return 2 2,831,707
16 NK-01 Penjualan Tunai
19 IEC1607 Purchase 9 2,850,000
23 AE-1457 Purchase 14 2,910,000
24 F-12/03 Sales
27 F-12/04 Sales
PT EDELWEISS
INVENTORY CARD
DECEMBER, 2018
NAME : Kulkas 2 Pintu
KODE : SAM202
( In Rupiah )
IN
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE
DES 1 Saldo Awal
3 F-12/01 Sales
6 FCE.3100 Purchase 11 4,550,000
6 CE17-15 Purchase Return
10 F-12/02 Sales
14 NKr12-01 Sales return 2 4,510,714
16 NK-01 Penjualan Tunai
19 IEC1607 Purchase 11 4,510,000
23 AE-1457 Purchase 15 4,525,000
24 F-12/03 Sales
27 F-12/04 Sales
PT EDELWEISS
INVENTORY CARD
DECEMBER, 2018
METODE : AVERAGE
IN OUT BALANCE
TOTAL UNIT PRICE TOTAL UNIT PRICE
38 2,800,000
10 2,800,000 28,000,000 28 2,800,000
46,400,000 44 2,836,364
3 2,900,000 8,700,000 41 2,831,707
11 2,831,707 31,148,780 30 2,831,707
5,663,415 32 2,831,707
13 2,831,707 36,812,195 19 2,831,707
25,650,000 28 2,837,587
40,740,000 42 2,861,725
9 2,861,725 25,755,523 33 2,861,725
20 2,861,725 57,234,495 13 2,861,725
PT EDELWEISS
INVENTORY CARD
DECEMBER, 2018
METODE : AVERAGE
IN OUT BALANCE
TOTAL UNIT PRICE TOTAL UNIT PRICE
42 4,500,000
9 4,500,000 40,500,000 33 4,500,000
50,050,000 44 4,512,500
2 4,550,000 9,100,000 42 4,510,714
10 4,510,714 45,107,143 32 4,510,714
9,021,429 34 4,510,714
15 4,510,714 67,660,714 19 4,510,714
49,610,000 30 4,510,452
67,875,000 45 4,515,302
12 4,515,302 54,183,619 33 4,515,302
18 4,515,302 81,275,429 15 4,515,302
DE : AVERAGE
BALANCE
TOTAL
106,400,000
78,400,000
124,800,000
116,100,000
84,951,220
90,614,634
53,802,439
79,452,439
120,192,439
94,436,916
37,202,422
DE : AVERAGE
BALANCE
TOTAL
189,000,000
148,500,000
198,550,000
189,450,000
144,342,857
153,364,286
85,703,571
135,313,571
203,188,571
149,004,952
67,729,524
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
Dec-15
Aneka Elektronik
Date Description Ref Debit Credit
Des 1 Saldo awal √

2015 10 Pelunasan Rp92,400,000
23 Pembelian Rp119,526,500
Indo Elektronik

2015 19 Pembelian Rp82,831,000
City Elektronik

2015 6 Pembelian Rp106,140,000
8 Retur Pembelian Rp19,580,000
NIK
PAYABLE
Bal ance
Debit Credit
Rp92,400,000
Rp -
Rp119,526,500
Bal ance
Debit Credit
Rp83,600,000
Rp166,431,000
Bal ance
Debit Credit
Rp118,800,000
Rp224,940,000
Rp205,360,000
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
Dec-15
Toko Modern Elektronik
Dec 1 Saldo awal √
2015 2 Pelunasan CRJ-01 Rp90,200,000
24 Penjualan Rp97,350,000
Toko Kharisma
2015 10 Penjualan Rp93,890,000

14 Retur Penjualan Rp18,040,000
Toko Cipta Electric

2015 15 Pelunasan Rp112,200,000
27 Penjualan Rp169,720,000
Toko Duta Harapan

2015 3 Penjualan Rp84,870,000
29 Pelunasan Rp85,800,000
TRONIK
NT RECEIVABLE
Balance
Debit Credit
Rp90,200,000
Rp -
Rp97,350,000
Balance
Debit Credit
Rp99,000,000
Rp192,890,000
Rp174,850,000
Balance
Debit Credit
Rp112,200,000
Rp -
Rp169,720,000
Balance
Debit Credit
Rp85,800,000
Rp170,670,000
Rp84,870,000
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
No. Nama No. Faktur Tanggal Jumlah
1 Aneka Elektronik AE-1457 23-Dec-15 Rp119,526,500
2 Indo Elektronik IE-1589 20-Nop-15 Rp83,600,000
3 Indo Elektronik IE-1607 19-Dec-15 Rp82,831,000
4 City Elektronik FCE-3022 28-Nop-15 Rp118,800,000
5 City Elektronik FCE-3100 6-Dec-15 Rp86,560,000
Rp491,317,500
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
No. Nama No. Faktur Tanggal Jumlah
1 Toko Modern Elektronik F-12/03 12/24/2015 Rp97,350,000
2 Toko Kharisma F-11/27 11/30/2015 Rp99,000,000
3 Toko Kharisma F-12/02 12/10/2015 Rp75,850,000
4 Toko Cipta Electric F-12/04 12/27/2015 Rp169,720,000
5 Toko Duta Harapan F-12/01 12/3/2015 Rp84,870,000
Rp526,790,000
BUKU BESAR
Dec-15
Cash In Bank
Dec 1 saldo awal √

2015 31 Penerimaan kas CRJ-01 Rp415,714,000
31 Pengeluaran kas CPJ-01 Rp145,300,000
Petty Cash

2015
Accounts Receivable

2015 14 Retur penjualan JU-1 18,040,000.00
31 Penerimaan kas JKm-1 Rp288,200,000
31 Penjualan JPj-1 Rp445,830,000
Allowance for Doubtful Debt

2015 31 Penerimaan kas JKm-1 Rp3,500,000
Merchandise Inventory

2015 8 Retur Pembelian JU-1 17,800,000.00
14 Retur penjualan JU-1 14,684,844.00
31 pembelian JPb-1 Rp280,325,000
31 penjualan JPj-1 Rp363,204,989
Store Supplies

2015 31 Pengeluaran Kas JPk-1 Rp715,000
Prepaid Rent

2015
Prepaid Insurance

2015
Prepaid Income Tax

2015
Stock Investment

2015
Land

2015
Building At Cost

2015
Building Accumulated Depr.

2015
Vehicle At Cost

2015
Vehicle Accumulated Depr.

2015
Equipment

2015
Equipment Accumulated Depr.

2015
Credit Card

2015 31 payment CPJ Rp5,400,000
Account Payable

2015 8 Retur Pembelian JU-1 Rp19,580,000
31 Pengeluaran kas JKk-1 Rp92,400,000
31 pembelian JPb-1 Rp308,497,500
Accrued Expense

2015 31 Pengeluaran kas JKk-1 Rp10,700,000
Income Tax Payable
Dec 1 saldo awal

2015
PPN Payable

2015
PPN Outcome
Dec 1 saldo awal

14 Retur Penjualan JU-1 Rp1,640,000
PPN Income
Dec 1 saldo awal

2015 31 Pembelian JPb-1 Rp28,032,500
8 Retur Pembelian JU-1 Rp1,780,000
Dividend Payable

Bank Mandiri Loan

Common Stock

2015
Retained Earnings

2015
Income Summary

Dec 1 saldo awal
2015
Sales of Merchandise
Dec 1 saldo awal

2015 1 saldo awal √
Freight Collected
Dec 1 saldo awal

2015 31 penjualan JPj-1 Rp220,000
Sales Discount

Sales Return
Dec 1 saldo awal

2015 14 Retur penjualan JU-1 Rp16,400,000
Cost of Goods Sold

2015 14 Retur Penjualan JU-1 Rp14,684,844
Freight Paid

2015 31 pembelian JPb-1 Rp140,000
Advertising Expenses

Telephone, Water, and Electric

2015
Rent Expenses

2015
Store Supplies Expenses

2015
Maintenance and Repair Expenses

Bad Debt Expenses
Dec 1 saldo awal

2015
Depreciation Expenses

2015
Insurance Expenses

2015
Wages & Salaries Expenses

2015
Interest Income

2015
Dividen Income

2015
Late Fees Collected
Dec 1 saldo awal

2015 31 Penerimaan kas JKm-1 Rp858,000
Interest Expenses

Bank Service Charge

2015
Income Tax Expenses
Dec 1 saldo awal

2015
Gain/Loss Sales Vehicle
Da te Description Ref Debit Credit
Miscellalneous Expenses

2015
Late Fee Expenses
Da te Description Ref Debit Credit

RONIK
No : 1-1100
Balance
Debit Credit
Rp138,479,700
Rp554,193,700
Rp408,893,700
No : 1-1200
Balance
Debit Credit
Rp5,000,000
No : 1-1300
Balance
Debit Credit
Rp387,200,000
Rp369,160,000
Rp80,960,000
Rp526,790,000
No : 1-1400
Balance
Debit Credit
Rp3,150,000
Rp6,650,000
No : 1-1500
Balance
Debit Credit
Rp295,400,000
Rp277,600,000
Rp292,284,844
Rp187,811,935
Rp468,136,935
Rp104,931,946
No : 1-1600
Balance
Debit Credit
Rp6,850,000
Rp7,565,000
No : 1-1700
Balance
Debit Credit
Rp4,400,000
No : 1-1800
Balance
Debit Credit
Rp6,930,000
No : Dec-99
Balance
Debit Credit
Rp31,378,600
No : Jan-00
Balance
Debit Credit
Rp145,000,000
No : Jan-00
Balance
Debit Credit
Rp192,500,000
No : Jan-00
Balance
Debit Credit
Rp768,000,000
Balance
Debit Credit
Rp117,760,000
No : Jan-00
Balance
Debit Credit
Rp258,000,000
No : Jan-00
Balance
Debit Credit
Rp94,395,000
No : Jan-00
Balance
Debit Credit
Rp220,800,000
No : Jan-00
Balance
Debit Credit
Rp77,720,000
No : 2-1100
Balance
Debit Credit
Rp5,400,000
Rp -
No : 2-1200
Balance
Debit Credit
Rp294,800,000
Rp275,220,000
Rp182,820,000
Rp491,317,500
No : 2-1300
Balance
Debit Credit
Rp10,700,000
Rp -
No : 2-1400
Balance
Debit Credit
Rp -
No : 2-1500
Balance
Debit Credit
Rp19,500,000
No : 2-1600
Balance
Debit Credit
Rp -
Rp11,360,000
Rp51,870,000
Rp50,230,000
No : 2-1700
Balance
Debit Credit
Rp -
Rp28,032,500
Rp26,252,500
No : 2-1800
Balance
Debit Credit
Rp4,800,000
Rp -
No : Feb-00
Balance
Debit Credit
Rp270,000,000
Rp243,000,000
No : 3-1100
Balance
Debit Credit
Rp1,000,000,000
No : 3-1200
Balance
Debit Credit
Rp265,058,800
No : 3-1300
Balance
Debit Credit
Rp -
No : 4-1100
Balance
Debit Credit
Rp -
Rp1,770,000,000
Rp1,883,600,000
Rp2,288,700,000
No : 4-1200
Balance
Debit Credit
Rp -
Rp220,000
No : 4-1300
Balance
Debit Credit
Rp8,700,000
Rp10,504,000
No : 4-1400
Balance
Debit Credit
Rp -
Rp16,400,000
No : 5-1100
Balance
Debit Credit
Rp1,239,000,000
Rp1,224,315,156
Rp1,328,788,065
Rp1,691,993,054
No : 5-1200
Balance
Debit Credit
Rp6,675,500
Rp6,815,500
No : 6-1100
Balance
Debit Credit
Rp9,350,000
Rp10,125,000
No : 6-1200
Balance
Debit Credit
Rp16,500,000
No : 6-1300
Balance
Debit Credit
Rp4,400,000
No : 6-1400
Balance
Debit Credit
Rp6,700,000
No : 6-1500
Balance
Debit Credit
Rp6,300,000
Rp7,110,000
No : 6-1600
Balance
Debit Credit
Rp -
No : 6-1700
Balance
Debit Credit
Rp78,705,000
No : 6-1800
Balance
Debit Credit
Rp1,890,000
No : Jun-00
Balance
Debit Credit
Rp99,000,000
No : 8-1100
Balance
Debit Credit
Rp5,000,000
No : 8-1200
Balance
Debit Credit
Rp5,800,000
No : 8-1300
Balance
Debit Credit
Rp -
Rp858,000
No : 9-1100
Balance
Debit Credit
Rp2,700,000
Rp5,400,000
No : 9-1200
Balance
Debit Credit
Rp3,400,000
No : 9-1300
Balance
Debit Credit
Rp -
No : 9-1400
Balance
Debit Credit
No : 9-1500
Balance
Debit Credit
Rp825,000
No : 9-1600
Balance
Debit Credit
TRIAL BALANCE
31-Dec-15
No. Account Name Account Debit
1-1100 Cash in Bank Rp408,893,700
1-1200 Petty Cash Rp5,000,000
1-1300 Accounts Receivable Rp526,790,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp104,931,946
1-1600 Store Supplies Rp7,565,000
1-1700 Prepaid Rent Rp4,400,000
1-1800 Prepaid Insurance Rp6,930,000
1-1900 Prepaid Income Tax Rp31,378,600
1-2100 Stock Invesment Rp145,000,000
1-3100 Land Rp192,500,000
1-3200 Building at Cost Rp768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income Rp26,252,500
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount Rp10,504,000
4-1400 Sales Return Rp16,400,000
5-1100 Cost of Goods Sold Rp1,691,993,054
5-1200 Freight Paid Rp6,815,500

6-1100 Advertising Expenses Rp10,125,000
6-1200 Telepon, Water and Electricity Expense Rp16,500,000
6-1300 Rent Expense Rp4,400,000
6-1400 StoreSupplies Expense Rp6,700,000
6-1500 Maintenance and Repair Expense Rp7,110,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp78,705,000
6-1800 Insurance Expense Rp1,890,000
6-1900 Wages & Salaries Expense Rp99,000,000
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense Rp5,400,000
9-1200 Bank Service Charge Rp3,400,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp825,000
9-1600 Late Fee Expense
Rp4,666,209,300
Credit
Rp6,650,000
Rp117,760,000
Rp94,395,000
Rp77,720,000
Rp491,317,500
Rp19,500,000
Rp50,230,000
Rp243,000,000
Rp1,000,000,000
Rp265,058,800
Rp2,288,700,000
Rp220,000
Rp5,000,000
Rp5,800,000
Rp858,000
Rp4,666,209,300
PT EDELWEISS
JURNAL PENYESUAIAN
BULAN DESEMBER 2015
TGL NAMA AKUN REF DEBET

2018 31 Bank Service Charge 9-1200 Rp105,000.00
Des Cash in Bank 1-1100 Rp405,000.00
Interest Income 8-1100
31 Wages & Salaries Expense 6-1900 Rp9,000,000.00

Accrued Expense 2-1300
Telepon, Water and Electricity Expense 6-1200 Rp1,700,000.00

Accrued Expense 2-1300
31 Insurance Expense 6-1800 Rp315,000.00

Prepaid Insurance 1-1800
Rent Expense 6-1300 Rp400,000.00

Prepaid Rent 1-1700
Store Supplies Expense 6-1400 Rp2,935,000.00

Store Supplies 1-1600
Bad Debt Expense 6-1600 Rp8,466,000.00

Allowance for Doubtful Debt 1-1400
31 Depreciation Expenses 6-1700 Rp2,560,000.00

Building Accumulated Depr. 1-3300
Depreciation Expenses 6-1700 Rp3,255,000.00

Vehicle Accumulated Depr. 1-3500
Depreciation Expenses 6-1700 Rp1,340,000.00

Equipment Accumulated Depr. 1-3700
31 PPN Outcome 2-1600 Rp45,752,500.00

PPN Income 2-1700
PPN Payable 2-1500
31 Income Tax Expense 9-1300 Rp67,575,681

Prepaid Income Tax 1-1900
Income Tax Payable 2-1400
TOTAL Rp148,434,381.00
KREDIT
Rp510,000.00
Rp9,000,000.00
Rp1,700,000.00
Rp315,000.00
Rp400,000.00
Rp2,935,000.00
Rp8,466,000.00
Rp2,560,000.00
Rp3,255,000.00
Rp1,340,000.00
Rp26,252,500.00
Rp19,500,000.00
Rp31,378,600
Rp36,197,081
Rp148,434,381.00
PT EDELWEISS ELEK
NERACA LAJU
31-Dec-15
Acc. Unadjusted Trial Balance Adjustments

Account Name
No Debit Credit Debit Credit
1-1100 Cash in Bank 408,893,700 - 405,000
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 526,790,000 -
1-1400 Allowance for Doubtful Debt - 6,650,000 9,153,700

1-1500 Merchandise Inventory 104,931,946 -
1-1600 Store Supplies 7,565,000 - 2,395,000
1-1700 Prepaid Rent 4,400,000 - 400,000
1-1800 Prepaid Insurance 6,930,000 - 315,000
1-1901 Prepaid Income Tax 31,378,600 - 31,378,600
1-2100 Stock Invesment 145,000,000 -
1-3100 Land 192,500,000 -
1-3200 Building at Cost 768,000,000 -
1-3300 Building Accumulated Depr. - 117,760,000 2,560,000
1-3400 Vehicle at cost 258,000,000 -
1-3500 Vehicle Accumulated Depr. - 94,395,000 3,255,000
1-3600 Equipment 220,800,000 -
1-3700 Equipment Accumulated Depr. - 77,720,000 1,340,000
2-1100 Credit Card - -
2-1200 Accounts Payable - 491,317,500

2-1300 Accrued Expense - - 10,700,000
2-1400 Income Tax Payable - - 36,197,081
2-1500 PPN Payable - 19,500,000 23,977,500
2-1600 PPN Outcome - 50,230,000 50,230,000
2-1700 PPN Income 26,252,500 - 26,252,500
2-1800 Dividen Payable - -
2-2100 Bank Mandiri Loan - 243,000,000
3-1100 Common Stock - 1,000,000,000
3-1200 Retained Earning - 265,058,800
3-1300 Income Summary - -

4-1100 Sales of Merchandise - 2,288,700,000
4-1200 Freight Collected - 220,000
4-1300 Sales Discount 10,504,000 -
4-1400 Sales Return 16,400,000 -
5-1100 Cost of Goods Sold 1,691,993,054 -
5-1200 Freight Paid 6,815,500 -
6-1100 Advertising Expenses 10,125,000 -
Telepon, Water and Electricity

6-1200
Expense
16,500,000 - 1,700,000
6-1300 Rent Expense 4,400,000 - 400,000
6-1400 StoreSupplies Expense 6,700,000 - 2,395,000
6-1500 Maintenance and Repair Expense 7,110,000 -
6-1600 Bad Debt Expense - - 9,153,700
6-1700 Depreciation Expenses 78,705,000 - 7,155,000
6-1800 Insurance Expense 1,890,000 - 315,000
Jun-00 Wages & Salaries Expense 99,000,000 - 9,000,000
8-1100 Interest Income - 5,000,000 510,000
8-1200 Deviden Income - 5,800,000
8-1300 Late Fees Collected - 858,000
9-1100 Interest Expense 5,400,000 -
9-1200 Bank Service Charge 3,400,000 - 105,000
9-1300 Income Tax Expense - - 67,575,681
9-1400 Gain/loss Sales Vehicle - -
9-1500 Miscellaneous Expense 825,000 -
9-1600 Late Fee Expense - -
4,666,209,300 4,666,209,300 148,434,381 148,434,381
Net profit after tax

NERACA LAJUR
31-Dec-15
Adjusted Trial Balance Income Statement Balance
Debit Credit Debit Credit Debit

409,298,700 409,298,700
5,000,000 5,000,000
526,790,000 526,790,000
15,803,700 -
104,931,946 - 104,931,946
5,170,000 5,170,000
4,000,000 4,000,000
6,615,000 6,615,000
- -
145,000,000 - 145,000,000
192,500,000 - 192,500,000
768,000,000 - 768,000,000
120,320,000 -
258,000,000 - 258,000,000
97,650,000 -
220,800,000 - 220,800,000
79,060,000 -
- - -
- 491,317,500 -
10,700,000 -
36,197,081 -
43,477,500 -
- -
- -
- - -
- 243,000,000 -
- 1,000,000,000 -
- 265,058,800 -
- - -
- 2,288,700,000 - 2,288,700,000 -
- 220,000 - 220,000 -
10,504,000 - 10,504,000 - -
16,400,000 - 16,400,000 - -
1,691,993,054 - 1,691,993,054 - -
6,815,500 - 6,815,500 - -
10,125,000 - 10,125,000 - -
18,200,000 18,200,000 - -
4,800,000 4,800,000 - -
9,095,000 9,095,000 - -
7,110,000 - 7,110,000 - -
9,153,700 9,153,700 - -
85,860,000 85,860,000 - -
2,205,000 2,205,000 - -
108,000,000 108,000,000 - -
5,510,000 - 5,510,000 -
- 5,800,000 - 5,800,000 -
- 858,000 - 858,000 -
5,400,000 - 5,400,000 - -
3,505,000 3,505,000 - -
67,575,681 67,575,681 - -
- - - - -
825,000 - 825,000 - -
- - - - -
4,703,672,581 4,703,672,581 2,057,566,935 2,301,088,000 2,646,105,646
243,521,065
243,521,065 243,521,065 2,646,105,646

Balance
Credit
15,803,700
-
-
-
-
120,320,000
97,650,000
79,060,000
491,317,500
10,700,000
36,197,081
43,477,500
-
-
243,000,000
1,000,000,000
265,058,800
-
-
2,402,584,581
243,521,065
2,646,105,646
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
4 Sales Of Merchandise Rp2,288,700,000

Freight Collected Rp220,000
Sales Discount -Rp10,504,000
Sales Return -Rp16,400,000
Net Sales
5 Cost of Goods Sold Rp1,691,993,054
Freight Paid Rp6,815,500
Cost Of Good Sold
Gross Profit
6 Advertising Expenses Rp10,125,000

Telepon, Water, Electricity Expense Rp -
Rent Expense Rp -
StoreSupplies Expense Rp -
Maintenance and Repair Expense Rp7,110,000
Bad Debt Expense Rp -
Depreciation Expenses Rp -
Insurance Expense Rp -
Wages & Salaries Expense Rp -
Total Operating Expense
Operating Profit
8 Interest Income Rp -
Deviden Income Rp5,800,000
Late Fees Collected Rp858,000
Total Other Income
9 Interest Expense Rp5,400,000

Bank Service Charge Rp -
Miscellaneous Expense Rp825,000
Total other expenses
Net Profit Before Tax
Laba Komersil
Koreksi Fiskal :
Bad Debt Expense Rp -
Interest Income Rp -
Gain/ Loss Sales Of Vehicle Rp -
Divinded Income -Rp5,800,000
Total Koreksi Fiskal
Penghasilan Kena Pajak
Income Tax Expense = 25% x (50% x Rp 308.940.446,-)
Net Income After Tax
A RUGI
r 31 Desember 2015
Rp2,262,016,000
Rp1,698,808,554
Rp563,207,446
Rp17,235,000
Rp545,972,446
Rp6,658,000
-Rp6,225,000
Rp546,405,446
Rp546,405,446
-Rp5,800,000
Rp540,605,446
Rp67,575,681
Rp473,029,765
LAPORAN POSISI KEUANGAN
31-Dec-15
ASSET
Current Assets:
Cash in Bank Rp409,298,700.00
Petty Cash Rp5,000,000.00
Accounts Receivable Rp526,790,000.00
Allowance for Doubtful Debt -Rp15,803,700.00
Merchandise Inventory Rp104,931,946.00
Store Supplies Rp7,565,000.00
Prepaid Rent Rp4,400,000.00
Prepaid Insurance Rp6,930,000.00
Prepaid Income Tax Rp31,378,600.00
Stock Invesment Rp145,000,000.00
Total current assets Rp1,191,001,946.00
Fixed Assets:
Land 192,500,000
Building at Cost 768,000,000
Building Accumulated Depr. -120,320,000
Vehicle at cost 258,000,000
Vehicle Accumulated Depr. -97,650,000
Equipment 220,800,000
Equipment Accumulated Depr. -79,060,000
Rp1,142,270,000
LWEISS ELEKTRONIK
AN POSISI KEUANGAN
31-Dec-15
LIABILITIES & EQUITY

Current Liabilities:
Accounts Payable 491,317,500
Accrued Expense 10,700,000
Income Tax Payable 36,197,081
PPN Payable 43,477,500
Dividen Payable Rp -
Total Current Liabilities Rp581,692,081
Long Term Liabilities:

Bank Mandiri Loan Rp243,000,000
Total Liabilities Rp824,692,081
Equity:
Common Stock Rp1,000,000,000
Retained Earning Rp743,888,565
Total Equity Rp1,743,888,565
LAPORAN LABA DITAHAN
Retained earning, 1 Desember 2015 Rp265,058,800.00

Perubahan laba ditahan karena:
Income summary (Net income Rp478,829,765.25

after tax) Dividend
Rp -
Perubahan laba ditahan Rp478,829,765.25
+
-
Retained earning, 31 Desember 2015 Rp743,888,565.25

LAPORAN ARUS KAS
A. Arus Kas dari Aktivitas Operasi:

terima dari piutang pelanggan Rp287,254,000.00
terima dari penjualan tunai Rp124,960,000.00
terima dari piutang yang dihapuskan Rp3,500,000.00
terima bunga bank bersih Rp405,000.00
bayar utang pemasok -Rp92,400,000.00
bayar utang beban akrua -Rp10,700,000.00
bayar utang dividend -Rp4,800,000.00
bayar kartu kredit -Rp5,400,000.00
bayar beban bunga cicilan -Rp2,700,000.00
bayar beban advertising -Rp775,000.00
beli store supplie -Rp715,000.00
bayar maintenance and repair -Rp810,000.00
Arus Kas dari Aktivitas Operasi
B. Arus Kas dari Aktivitas Investasi

- Rp -
Arus Kas dari Aktivitas Investasi
C. Arus Kas dari Aktivitas Pendanaan

- bayar cicilan utang bank mandiri -Rp27,000,000.00
Arus Kas dari Aktivitas Pendanaan
Kenaikan (Penurunan) Arus Kas

Saldo cash in bank dan petty cash, 1 Des 2015
Saldo cash in bank dan petty cash, 31 Des 2015
er 2015
Rp297,819,000.00
Rp -
-Rp27,000,000.00
Rp270,819,000.00
Rp143,479,700.00
Rp414,298,700.00
JURNAL PENUTUP
31-Dec-15
Date Description Ref Debit
Des Sales of Merchandise 4-1100 Rp2,288,700,000
31 Freight Collected 4-1200 Rp220,000

Interest Income 8-1100 Rp -
Deviden Income 8-1200 Rp5,800,000
Late Fees Collected 8-1300 Rp858,000
Income Summary 3-1400
31 Income Summary 3-1400 Rp1,749,172,554

Sales Discount 4-1300
Sales Return 4-1400
Cost of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telepon, Water and Electricity Expense 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Maintenance and Repair Expense 6-1500
Bad Debt Expense 6-1600
Depreciation Expenses 6-1700
Insurance Expense 6-1800
Wages & Salaries Expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
Miscellaneous Expense 9-1500
31 Income Summary 3-1400 Rp478,829,765

Retained Earnings 3-1200
Rp4,523,580,319
Credit
Rp2,295,578,000
Rp10,504,000
Rp16,400,000
Rp1,691,993,054
Rp6,815,500
Rp10,125,000
Rp -
Rp -
Rp -
Rp7,110,000
Rp -
Rp -
Rp -
Rp -
Rp5,400,000
Rp -
Rp -
Rp825,000
Rp478,829,765
Rp4,523,580,319
NERACA SALDO SETELAH PENUTUPAN
31-Dec-15
(dalam rupiah)
No. Account Name Account Debit Credit
1-1100 Cash in Bank 409,298,700 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 526,790,000 -
1-1400 Allowance for Doubtful Debt - 15,803,700
1-1500 Merchandise Inventory 104,931,946 -
1-1600 Store Supplies 5,170,000 -
1-1700 Prepaid Rent 4,000,000 -
1-1800 Prepaid Insurance 6,615,000 -
Dec-99 Prepaid Income Tax - -
Jan-00 Stock Invesment 145,000,000 -
Jan-00 Land 192,500,000 -
Jan-00 Building at Cost 768,000,000 -
Jan-00 Building Accumulated Depr. - 120,320,000
Jan-00 Vehicle at cost 258,000,000 -
Jan-00 Vehicle Accumulated Depr. - 97,650,000
Jan-00 Equipment 220,800,000 -
Jan-00 Equipment Accumulated Depr. - 79,060,000
2-1100
Credit Card - -
2-1200 Accounts Payable - 491,317,500
2-1300 Accrued Expense - 10,700,000
2-1400 Income Tax Payable - 36,197,081
2-1500 PPN Payable - 43,477,500
2-1600 PPN Outcome - -
2-1700 PPN Income - -
2-1800 Dividen Payable - -
Feb-00 Bank Mandiri Loan - 243,000,000
3-1100 Common Stock - 1,000,000,000
3-1200 Retained Earning - 743,888,565
2,646,105,646 2,881,414,346

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PT EDELWEISS ELEKTRONIK

TRIAL BALANCE, PER 1 DESEMBER 2015

KODE NAMA AKUN DEBET

6 FCE3100 PT City Elektronik Rp96,450,000 Rp9,645,000

Freigt Paid Account Payable

3 F-12/01 Toko Duta Harapan Rp84,870,000 Rp68,500,000

5-1100 Rp363,204,989 4-1100

f Goods Sold / Credit

Rp363,204,989 Rp405,100,000 Rp40,510,000 Rp220,000

2 BKM12-1 Toko Modern Elektronik v Rp88,396,000 Rp1,804,000

15 BKM12-2 Toko Cipta Electric v Rp112,200,000

16 NK-01 Sales of merchandise Rp124,960,000

Cost of goods sold

24 BKM12-3 Allowance for doubtful debt Rp3,500,000

29 BKM12-4 Toko Duta Harapan v Rp86,658,000

Late fee collected

4-1100 Rp113,600,000 4-1300

5-1100 Rp104,472,909 5-1100

Rp104,472,909 Rp288,200,000 Rp233,790,909

Amount Acc. No. Amount

Rp415,714,000 1-1300 Rp288,200,000

Rp1,804,000 4-1100 Rp113,600,000

Rp104,472,909 2-1600 Rp11,360,000

Date Description Ref Debit Credit

Des 1 Saldo awal √

Date Description Ref Debit Credit

Des 1 Saldo awal √

Date Description Ref Debit Credit

Des 1 Saldo awal √

Date Description Ref Debit Credit

Dec 1 Saldo awal √

2015 2 Pelunasan CRJ-01 Rp90,200,000

Date Description Ref Debit Credit

Dec 1 Saldo awal √

2015 10 Penjualan Rp93,890,000

Toko Cipta Electric

Date Description Ref Debit Credit

Dec 1 Saldo awal √

Toko Duta Harapan

Date Description Ref Debit Credit

Dec 1 Saldo awal √

No. Nama No. Faktur Tanggal Jumlah

1 Aneka Elektronik AE-1457 23-Dec-15 Rp119,526,500

2 Indo Elektronik IE-1589 20-Nop-15 Rp83,600,000

3 Indo Elektronik IE-1607 19-Dec-15 Rp82,831,000

4 City Elektronik FCE-3022 28-Nop-15 Rp118,800,000

5 City Elektronik FCE-3100 6-Dec-15 Rp86,560,000

No. Nama No. Faktur Tanggal Jumlah

1 Toko Modern Elektronik F-12/03 12/24/2015 Rp97,350,000

2 Toko Kharisma F-11/27 11/30/2015 Rp99,000,000

3 Toko Kharisma F-12/02 12/10/2015 Rp75,850,000

4 Toko Cipta Electric F-12/04 12/27/2015 Rp169,720,000

5 Toko Duta Harapan F-12/01 12/3/2015 Rp84,870,000

Date Description Ref Debit Credit

Dec 1 saldo awal √

Date Description Ref Debit Credit

Dec 1 saldo awal √

Date Description Ref Debit Credit

Dec 1 saldo awal √