Tgs Erp 4 Siklus Akuntansi Kelompok 13

C001 TOKO ALEX 32.485.000

C002 TOKO BARU 31.610.000

C003 TOKO CONTOH 18.845.000

C004 TOKO DITA 39.470.000

89.925.000

S001 PT NUSA PERSADA 63.800.000

S002 PT CIPTA PESONA 11.000.000

S003 MEKAR NUSA DUA 44.000.000

118.800.000

AU-NO6 ACCU-CHEK 29.500.000

AU-NO8 OXONE 27.000.000

56.500.000

NO CUSTOMER BALANCE

PT BERKAH

LIST OF ACCOUNT RECEIVABLE BALANCE

DECEMBER 31, 2013(In rupiah)

Total ………………


PT BERKAH

LIST OF ACCOUNT PAYABLE BALANCE


NO SUPPLIER BALANCE


PT BERKAH

LIST OF INVENTORY BALANCE


KODE PRODUCT BALANCE

( In Rupiah ) METODE : FIFO

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2013 1 70 600.000 42.000.000

DEC 2 FPJ12-1 Toko Alex - 15 600.000 9.000.000 55 600.000 33.000.000

5 NP2-12 PT. Nusa Persada 10 600.000 6.000.000 - 65 600.000 39.000.000

5 RNP3-12 Purchase return - 2 600.000 1.200.000 63 600.000 37.800.000

8 FPJ12-2 Toko Baru - 8 600.000 4.800.000 55 600.000 33.000.000

9 NK12-1 Penjualan Tunai - 10 600.000 6.000.000 45 600.000 27.000.000

13 LI4-12 PT. Cipta Pesona 20 600.000 12.000.000 - 65 600.000 39.000.000

14 FPJ12-3 Toko Contoh - 10 600.000 6.000.000 55 600.000 33.000.000

20 FPJ12-4 Toko Dita - 10 600.000 6.000.000 45 600.000 27.000.000

INVOICE NO

DESCRIPTIONIN OUT BALANCE

PT BERKAHINVENTORY CARD

NAME : OXONE KODE : AU-NO 8DECEMBER, 2013

DATE

( In Rupiah ) METODE : FIFO

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2013 1 80 500.000 40.000.000

DEC 2 FPJ12-1 Toko Alex - 20 500.000 10.000.000 60 500.000 30.000.000

5 NP2-12 PT. Nusa Persada 18 500.000 9.000.000 - 78 500.000 39.000.000

5 RNP3-12 Purchase Return - 2 500.000 1.000.000 76 500.000 38.000.000

8 FPJ12-2 Toko Baru - 8 500.000 4.000.000 68 500.000 34.000.000

9 NK12-1 Penjualan Tunai - 6 500.000 3.000.000 62 500.000 31.000.000

13 LI4-12 PT. Cipta Pesona 22 500.000 11.000.000 - 84 500.000 42.000.000

14 FPJ12-3 Toko Contoh - 10 500.000 5.000.000 74 500.000 37.000.000

20 FPJ12-4 Toko Dita - 15 500.000 7.500.000 59 500.000 29.500.000

PT BERKAHINVENTORY CARD

NAME : ACCU-CHEK KODE : AU-NO 6DECEMBER, 2013

OUT BALANCEDATE

INVOICE NO

DESCRIPTIONIN

Nama : PT NUSA PERSADA Kode : S001

Debit Credit

2013 1 Balance √ 22.000.000

Dec 5 NP2-12 16.500.000 38.500.000

5 RNP3-12 2.420.000 40.920.000

10 BKK12-3 22.000.000 18.920.000

Nama : CV CIPTA PESONA Kode : S002

Debit Credit

2013 1 Balance √ 11.000.000

Dec 10 BKK12-2 11.000.000 0

13 LI4-12 25.300.000 25.300.000

Nama : PT MEKAR NUSA DUA Kode : S003

Debit Credit

2013 1 Balance √ 44.000.000

Dec 8 BKK12-1 44.000.000 0

Date Description Ref Debit CreditBalance


PT BERKAH

SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)

DECEMBER, 2013

(In Rupiah)


Nama : TOKO ALEX Kode : C001

Debit Credit

2013 1 Balance √ 22.000.000

Dec 2 FPJ12-1 32.485.000 54.485.000 0

Nama : TOKO BARU Kode : C002

Debit Credit

2013 1 Balance √ 16.500.000

Dec 8 FPJ12-2 15.110.000 31.610.000 0

12 BKM12-3 16.500.000 15.110.000 0

Nama : TOKO CONTOH Kode : C003

Debit Credit

2013 1 Balance √

Dec 14 FPJ12-3 18.845.000 18.845.000 0

Nama : TOKO DITA Kode : C004

Debit Credit

2013 1 Balance √ 16.500.000

Dec 5 BKM12-1 16.500.000 - 0

20 FPJ12-4 23.135.000 23.135.000 0

Ref Debit Credit

PT BERKAH

SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (SLAR)

(In Rupiah)

CreditBalance

Date Description

DECEMBER, 2013

Debit

Debit

CreditBalance

Ref

Date Description

CreditBalance

Ref

Date

Date Description Ref Debit

BalanceDescription

CREDIT

ACCOUNT ACC NO. TOTAL PETTY CASH

2013 2 VKK12-1 Percetakan Perdana Advertising Expense (6-1000) 800.000 800.000

DEC 4 VKK12-2 Toko Neo Grafika Supplies Expense (6-2400) 500.000 500.000

5 VKK12-3 PT. Telkom Telpon Expense (6-1220) 350.000 350.000

7 VKK12-4 PT. PLN Utility Expense (6-1210) 575.000 575.000

8 VKK12-5 PDAM Utility Expense (6-1210) 375.000 375.000

16 VKK12-6 Pemeliharaan dan Reparasi Maintenance and Repair Expense (6-2500) 750.000 750.000

3.350.000 3.350.000

PT BERKAH

PETTY CASH

DECEMBER, 2013

( In Rupiah )

TOTAL …………………………….

DEBITDATE

INVOICE NO

DESCRIPTION

PosRef

2013

Dec 2 PPJ12-1 Cost of Gold Sold (5-1100) 19.000.000

Marcandise Inventory (1-1310) 19.000.000

5 BM12-1 Account Payable (2-1210) 2.420.000

PPN Income (2-1320) 220.000


(PT. Nusa Persada)

8 FPJ12-2 Cost of Good Sold (5-1100) 8.800.000


9 NK12-1 Cost of Good Sold (5-1100) 9.000.000






63.720.000 63.720.000

ACC. NO TOTAL ACC. NO TOTAL(2-1210) 2.420.000 (1-1310) 63.500.000 (5-1100) 61.300.000 (2-1320) 220.000

TOTAL 63.720.000 TOTAL 63.720.000

DebitDATE Credit

PT BERKAHGENERAL JOURNAL

DECEMBER 2013( In Rupiah )

RECAPITULATION DEBIT KREDIT

INVOICE NO

DESCRIPTION

TOTAL …………………….

2013 5 BKM12-1 TOKO DITA 16.335.000 16.500.000

DEC Sales Dicount (4-2300) 165.000

9 MK12-1 Penjualan Tunai 15.315.000 Sales (4-1100) 13.800.000

PPN Outcome (2-1310) 1.380.000

Freight Colected (4-2100) 135.000

11 BKM12-2 Penjualan Tunai Kendaraan 63.000.000 Vehicle at Cost (1-3301) 80.000.000

Acc. Depretiation (1-3302) 5.000.000

Loss sales of cost (9-4000) 12.000.000

12 BKM12-3 TOKO BARU 16.500.000 16.500.000

17.165.000 111.150.000 33.000.000 95.315.000

(v) (1-1110) (1-1210) - - (V)

ACC. NO TOTAL ACC. NO TOTAL

(1-1110) 111.150.000 (1-1210) 33.000.000

(4-2300) 165.000 (4-1100) 13.800.000

(1-3302) 5.000.000 (2-1310) 1.380.000

(9-4000) 12.000.000 (4-2100) 135.000

(1-3301) 80.000.000

TOTAL 128.315.000 TOTAL 128.315.000

ACCOUNT ACC. NO. TOTAL

TOTAL …………………

ACCOUNT NUMBER………………….

DATEINVOICE

NODESCRIPTION

DEBIT KREDIT

ACCOUNT ACCOUNTS

NO

RECAPITULATION

TOTALCASH IN BANK

ACCOUNT RECEIVABLE

PT BERKAH

CASH RECEIPT JOURNAL

DECEMBER, 2013

( In Rupiah )

DEBITOTHERS

CREDITOTHERS

165000

DEBIT

ACCOUNT

RECEIVABLE

2013 2 FPJ12-1 32.485.000 29.500.000 2.950.000 35.000

DEC 8 FPJ12-2 15.110.000 13.600.000 1.360.000 150.000

14 FPJ12-3 TOKO CONTOH 18.845.000 17.000.000 1.700.000 145.000

20 FPJ12-4 TOKO DITA 23.135.000 21.000.000 2.100.000 35.000

89.575.000 81.100.000 8.110.000 365.000

(1-1210) (4-1100) (2-1310) (4-2100)


(1-1210) 89.575.000 (4-1100) 81.100.000

(2-1310) 8.110.000

(4-2100) 365.000

TOTAL 89.575.000 TOTAL 89.575.000

PT BERKAH

SALES JOURNAL

DECEMBER, 2013

( In Rupiah )

TOKO BARU

TOKO ALEX

INVOICE NO DESCRIPTIONPPN OUTCOME

DEBIT

CREDIT

SALES OF MERCHANDISE

FREIGHT COLLECTED

TOTAL ……………

ACCOUNT NUMBER…………….

DATE

KREDIT

RECAPITULATION

2013 8 BKK12-1 PT. Mekar Nusa Dua C12-1 44.000.000 43.120.000 DEC Purchase Discount (5-3000) 880.000

10 BKK12-2 PT Cipta Pesona C12-2 11.000.000 11.000.000 20 BKK12-3 PT. Nusa Persada C12-3 22.000.000 22.220.000

Late fee expense (6-2900) 220.000 30 BKK12-4 Pelunasan Kartu Kredit C12-5 Credit Card (2-1110) 4.200.000 4.200.000 31 BKK12-5 Angsuran Pinjaman ke Bank C12-6 Bank Mandiri Loan (2-2100) 15.000.000 16.500.000

Bunga Pinjaman (9-2000) 1.500.000 31 BKK12-6 Karyawan C12-7 Wages and Saleries (6-3100) 3.750.000

3.562.500 Income Tax Payable (9-3000) 187.500 31 BKK12-7 Pengisian petty cash C12-8 Peti cash (1-1120) 3.350.000 3.350.000

77.000.000 28.020.000 103.952.500 1.067.500 (2-1100) - - (V) (1-1100) - - (V)

TOTAL TOTAL77.000.000 103.952.500

220.000 880.000 4.200.000 187.500

15.000.000 1.500.000 3.750.000 3.350.000

105.020.000 105.020.000

DEBIT

RECAPITULATION

OTHERS

ACCOUNT NUMBER………………….

KREDIT

(1-1100)

ACCOUNT PAYABLE

CASH IN BANKACCOUNT

OTHERS

ACCOUNT ACC NO. TOTALTOTAL

PT BERKAHCASH PAYMENT JOURNAL

DECEMBER, 2013( In Rupiah )

DEBITINVOICE

NO. DESCRIPTION

CREDIT

TOTAL

ACC. NO(2-1100)(6-2900)(2-1110)(2-2100)

(1-1120)

TOTAL

ACC. NO

(6-3100)

(9-3000)

TOTAL …………………

ACC NO.

CHECK NO.

DATE

(5-3000)

(9-2000)

CREDIT

2013 5 NP2-12 15.000.000 1.500.000 16.500.000

DEC 13 LI4-12 23.000.000 2.300.000 25.300.000

38.000.000 3.800.000 41.800.000

(1-1310) (2-1320) (2-1210)


(1-1310) 38.000.000 (2-1210) 41.800.000

(2-1320) 3.800.000

TOTAL 41.800.000 TOTAL 41.800.000

KREDIT

TOTAL…………….

ACCOUNT NUMBER ……………

RECAPITULATION

PT. Cipta Pesona Inti Jaya

DEBIT

PT. Nusa Persada

DATE INVOICE NO

DEBIT

MERCHANDISE INVENTORY

PPN INCOMEACCOUNT PAYABLE

PT BERKAHPURCHASE JOURNAL

DECEMBER, 2013( In Rupiah )

DESCRIPTION

DEBIT CREDIT DEBIT CREDIT(1-1110) Cash in Bank 145.257.500 138.060.000(1-1120) Petty Cash 3.500.000 3.500.000(1-1210) Accounts Receivable 111.575.000 55.000.000(1-1220) Allowance for Doubtful Debt 3.600.000 3.600.000(1-1310) Merchandise Inventory 56.500.000 82.000.000(1-1320) Supplier 7.300.000 6.800.000(1-1410) Prepaid Rent 1.500.000 1.500.000(1-1420) Prepaid Insurance 4.000.000 4.000.000(1-2100) Stock Investments 210.000.000 210.000.000(1-3100) Land 275.000.000 275.000.000(1-3210) Building at Costs 260.000.000 260.000.000(1-3220) Building Accumulated Depr. 15.250.000 15.250.000(1-3301) Vehicle at Cost 80.000.000(1-3302) Vehicle Accumulated Depr. 5.000.000(1-3401) Equiptment at Cost 89.500.000 89.500.000(1-3402) Equiptment Accumulated Depr. 21.500.000 21.500.000(2-1110) Credit Card 4.200.000(2-1210) Accounts Payable 39.380.000 77.000.000(2-1211) Accruad expenses 1.300.000(2-1212) Income Tax Payable 187.500(2-1310) PPN Outcome 83.190.000 73.700.000(2-1320) PPN Income 59.680.000 56.100.000(2-2100) Bank Mandiri Loan (KUK) 85.000.000 100.000.000(3-1100) Common Stock 790.000.000 790.000.000(3-8000) Retained Earning 53.000.000 53.000.000(4-1100) Sales of Merchandise 649.400.000 554.500.000(4-2100) Freight Collected 8.000.000 7.500.000(4-2200) Late Fee Collected(4-2300) Sales Discount 8.665.000 8.500.000(5-1100) Cost of Good Sold 384.740.000 323.440.000(5-2000) Freight Paid 1.220.000 1.220.000(5-3000) Purchase Discount 1.970.000 1.090.000(6-1100) Advertising Expense 14.800.000 14.000.000(6-1200) In Store Promotion Expense 8.000.000 8.000.000(6-2100) Utility Expense 7.200.000 7.200.000(6-2200) Telephone Expense 5.400.000 5.400.000(6-2300) Rent Expense 12.500.000 12.500.000(6-2400) Supplies Expense 7.600.000 7.600.000(6-2500) Maintenance and Repair Expense 10.750.000 10.000.000(6-2600) Bad Debt Expense 2.000.000 2.000.000(6-2700) Depreciation Expense 13.750.000 13.750.000(6-2800) Insurance Expense 6.500.000 6.500.000(6-2900) Late Fee Expense 220.000(6-3100) Wages & Salaries 30.250.000 26.500.000(8-1000) Interest Income 3.500.000 3.500.000(8-2000) Devidend Income 8.500.000 8.500.000(9-1000) Interest Expense 5.570.000 4.070.000(9-2000) Bank Service Charge 7.500.000 7.500.000(9-3000) Loss Sales of Vehicle 12.000.000

Jumlah 1.762.477.500 1.762.477.500 1.719.640.000 1.719.640.000

PT. BERKAHNERACA SALDO

ACCOUNT NO. ACCOUNT NAME1 Desember 201331 Desember 2013

DEBIT CREDITRp Rp

1-1110 Cash in Bank 145.257.500 0

1-1120 Petty Cash 3.500.000 0

1-1210 Accounts Receivable 111.575.000 0

1-1220 Allowance for Doubtful Debt 0 3.600.000

1-1310 Merchandise Inventory 56.500.000 0

1-1320 Supplies 6.800.000 0

1-1410 Prepaid Rent 1.500.000 0

1-1420 Prepaid Insurance 4.000.000 0

1-2100 Stock Investments 210.000.000 0

1-3100 Land 275.000.000 0

1-3210 Building at Cost 260.000.000 0

1-3220 Building Accum Depr 0 15.750.000

1-3301 Vehicle at Cost 0 0

1-3301 Vehicle Accum Sdepr 0 0

1-3401 Equipment at Cost 89.500.000 0

1-3402 Equipment Accum Depreciation 0 22.300.000

2-1110 Credit Card 0 0

2-1210 Accounts Payable 0 39.380.000

2-1211 Accrued Expenses 0 0

2-1212 Income Tax Payable 0 187.500

2-1213 PPN Payable 0 0

2-1310 PPN Outcome 0 83.190.000

2-1320 PPN Income 59.680.000 0

2-1600 Dividend Payable 0 0

2-2100 Bank Mandiri Loan 0 85.000.000

3-1100 Common Stock 0 790.000.000

3-1200 Retained Earnings 0 183.905.000

1.223.312.500 1.223.312.500

PT BERKAHPOST CLOSING TRIAL BALANCE

DECEMBER 31, 2013

ACCOUNT NUMBER

ACCOUNT NAME

Jumlah

Nama : Cash In Bank Nomor : 1-1110

DEBIT KREDIT

Des 1 Saldo 138.060.000

31 CRJ 111.150.000 249.210.000

31 CPJ 103.952.500 145.257.500

Nama : Petty Cash Nomor : 1-1120

DEBIT KREDIT

Des 1 Saldo 3.500.000

Nama : Account Receivable Nomor : 1-1210

DEBIT KREDIT

Des 1 Saldo 55.000.000

31 SJ 89.575.000 144.575.000

31 CRJ 33.000.000 111.575.000

Nama : Allowance of DoubTful Debt Nomor : 1-1220

DEBIT KREDIT

Des 1 Saldo 3.600.000

Nama : Merchandise Inventory Nomor : 1-1310

DEBIT KREDITDes 1 Saldo 82.000.000

31 SJ 38.000.000 120.000.00031 GJ 63.500.000 56.500.000

Nama : SUPPLIES Nomor : 1-1320

DEBIT KREDIT

Des 1 Saldo 6.800.000

BALANCE

KREDITBALANCE

BALANCEREF

DEBIT

REF DEBIT KREDIT

BALANCE

DATE DESCRIPTION

BALANCE

DATE DESCRIPTION

KREDIT

DESCRIPTION REFDATE

PT BERKAHLEDGER

DECEMBER 31, 2013 (In Rupiah)

KREDITBALANCE

DEBITDATE DESCRIPTION REF

KREDIT

DATE DESCRIPTION REF DEBIT

DEBIT KREDIT

DATE DESCRIPTION DEBITREF

Nama : Prepaid RENT Nomor : 1-1410

DEBIT KREDIT

Des 1 Saldo 1.500.000

Nama : Prepaid Insurance Nomor : 1-1420

DEBIT KREDIT

Des 1 Saldo 4.000.000

Nama : STOCK INVESTMENTS Nomor : 1-2100

DEBIT KREDIT

Des 1 Saldo 210.000.000

Nama : LAND Nomor : 1-3100

DEBIT KREDIT

Des 1 Saldo 275.000.000

Nama : BUILDING AT COST Nomor : 1-3210

DEBIT KREDIT

Des 1 Saldo 260.000.000

Nama : BUILDING ACCUM DEPR Nomor : 1-3220


Nama : VEHICLE AT COST Nomor : 1-3301


31 CRJ 80.000.000 0

BALANCEREF DEBIT KREDIT

REF DEBIT KREDIT

REF DEBIT KREDIT

DATE DESCRIPTION

DATE

DESCRIPTION

DATE DESCRIPTION

DATE DESCRIPTION

DATE

DATE DESCRIPTION

BALANCE

BALANCE

BALANCE

REF DEBIT KREDITBALANCE


DESCRIPTION REF DEBIT KREDIT BALANCE

DATE DESCRIPTION REF DEBIT KREDIT

Nama : VEHICLE ACCUM DEPR Nomor : 1-3302

DEBIT KREDIT

Des 1 Saldo 5.000.000

31 CRJ 5.000.000 0

Nama : EQUIPMENT AT COST Nomor : 1-3401


Nama : EQUIPMENT ACCUM DEPR Nomor : 1-3402


Nama : CREDIT CARD Nomor : 2-1110


31 CPJ 4.200.000 0

Nama : ACCOUNT PAYABLE Nomor : 2-1210


31 PJ 41.800.000 118.800.00031 GJ 2.420.000 116.380.00031 CPJ 77.000.000 39.380.000

Nama : ACCRUED EXPENSES Nomor : 2-1211


Nama : INCOME TAX PAYABLE Nomor : 2-1212

DEBIT KREDITDes 1 Saldo

31 CPJ 187.500 187.500

BALANCEDATE DESCRIPTION

BALANCE

DEBIT KREDITREF

DATE DESCRIPTION REF DEBIT KREDITBALANCE




DATE

DATE DESCRIPTION

DESCRIPTION

BALANCE

DEBIT KREDITREF

DEBIT KREDITREF

Nama : ppn outcome Nomor : 2-1310

DEBIT KREDIT

Des 1 Saldo 73.700.000

31 SJ 8.110.000 81.810.000

31 CRJ 1.380.000 83.190.000

Nama : ppn INcome Nomor : 2-1320

DEBIT KREDIT

Des 1 Saldo 56.100.000

31 PJ 3.800.000 59.900.000

31 GJ 220.000 59.680.000

Nama : PPN payable Nomor :

DEBIT KREDIT

Des 1 Saldo

Nama : bank MANDIRI Loan Nomor : 2-2100

DEBIT KREDIT

Des 1 Saldo 100.000.000

31 CPJ 15.000.000 85.000.000

Nama : cOMMON stock Nomor : 3-1100

DEBIT KREDIT

Des 1 Saldo 790.000.000

Nama : retained earning Nomor : 3-8000


Nama : INCOME SUMMARY Nomor :


Nama : Sales OF MARCHANDISE Nomor : 4-1100


31 SJ 81.100.000 635.600.00031 CRJ 13.000.000 648.600.000



KREDITBALANCE

REF DEBIT

KREDITBALANCE

REF

DATE DESCRIPTION REF

REF

DATE DESCRIPTION

DESCRIPTION

DESCRIPTION

DATE

DEBIT

DEBIT

DATE DESCRIPTION

DATE

DEBIT

BALANCE

KREDITBALANCE

KREDIT



Nama : FREIGHT COLLECTED Nomor : 4-2100


31 SJ 365.000 7.865.00031 CRJ 135.000 8.000.000

Nama : LATE FEE COOLLECTED Nomor : 4-2200


Nama : SALES DISCOUNT Nomor : 4-2300


31 CRJ 165.000 8.665.000

Nama : COST OF GOODS SOLD Nomor : 5-1100


31 GJ 61.300.000 384.740.000

Nama : freight paid Nomor : 5-2000


Nama : PURCHASE DISCOUNT Nomor : 5-3000

DEBIT KREDIT

Des 1 Saldo 1.090.000

31 CPJ 880.000 1.970.000

Nama : advertising expenses Nomor : 6-1100


Nama : IN STORE PROMOTION EXPENSES Nomor : 6-1200


DATE DESCRIPTION

DATE DESCRIPTION KREDITBALANCE

REF DEBIT


KREDITBALANCE

REF DEBIT

DATE DESCRIPTION

KREDITBALANCE


DATE DESCRIPTION REF DEBIT KREDIT BALANCE




Nama : UTILITY EXPENSES Nomor : 6-2100


Nama : TELEPHONE EXPENSES Nomor : 6-2200


Nama : RENT EXPENSES Nomor : 6-2300


Nama : SUPPLIES EXPENSES Nomor : 6-2400


Nama : MAINTENANCE & REPAIR EXPENSES Nomor : 6-2500


Nama : Bad Debt Expense Nomor : 6-2600


Nama : Depreciation Expense Nomor : 6-2700


Nama : Insurance Expense Nomor : 6-2800


REF DEBIT

REF DEBIT

KREDITBALANCE

KREDITBALANCE

DATE DESCRIPTION

DATE DESCRIPTION

KREDITBALANCE


KREDITBALANCE

DATE DESCRIPTION






Nama : LATE FEE EXPENSES Nomor : 6-2900


31 CPJ 220.000 220.000

Nama : Wages and Salaries expense Nomor : 6-3100


31 CPJ 3.750.000 30.250.000

Nama : INTEREST INCOME Nomor : 8-1000


Nama : DEVIDEND INCOME Nomor : 8-2000


Nama : Interest Expense Nomor : 9-1000


31 CPJ 1.500.000 5.570.000

Nama : Bank Service Charge Nomor : 9-2000


Nama : INCOME TAX EXPENSE Nomor :


Nama : LOSS OF SALES VEHICLE Nomor : 9-3000


Nama : lost sales of vehicle Nomor : 9-4000


31 CRJ 12.000.000 12.000.000


DESCRIPTION

DESCRIPTION

KREDITBALANCE

KREDIT

KREDITBALANCE

DEBITDATE

DATE DESCRIPTION

DATE KREDITBALANCE

DEBIT

KREDITBALANCE

REF

BALANCE

REF DEBIT

REF

DATE DESCRIPTION KREDIT

REF DEBIT

BALANCE



KREDITBALANCE



POS DEBIT CREDIT

REF Rp Rp

Des 31 4-1100 649.400.000

2013 4-2100 8.000.0005-3000 1.970.0008-1000 3.500.0008-2000 8.500.000

Income Summary 3-1300 671.370.000

31 3-1300 511.618.994

Sales Discount 4-2300 8.665.000Cost of goods Sold 5-1100 384.740.000Freight Paid 5-2000 1.220.000Advertising Expenses 6-1100 14.800.000In store Promotion Expense 6-1200 8.000.000Utility Expenses 6-2100 7.200.000Telephone Expenses 6-2200 5.400.000Rent Expense 6-2300 12.500.000Supplies expense 6-2400 182.775Maintenance & Repair Expense 6-2500 10.750.000Bad Debt Expense 6-2600 2.000.000Depreciation Expense 6-2700 292.347Insurance Expense 6-2800 328.872late Fee Expense 6-2900 220.000Wage & salaries Expense 6-3100 30.250.000Interest Expense 9-1000 5.570.000Bank Service Charge 9-2000 7.500.000Gain/loss sales vehicle 9-4000 12.000.000

31 3-1300 183.905.000Common Stock 3-1100 183.905.000

JUMLAH 695.523.994 695.523.994

Purchase Discount

Interest Income

Deviden Income

Income Summary

Income Summary

Freight Collected

DATE DESCRIPTION

PT BERKAHCLOSING ENTRIES

DECEMBER 31, 2013

Sales of Merchandise

SALDO

Rp

ARUS KAS DARI AKTIVITAS OPERASI

Pembayaran piutang dari Toko Dita 16.335.000

PT Mekar Nusa Dua (43.120.000)

Penjualan Tunai 15.315.000

PT Cipta Pesona (11.000.000)

Penjualan Tunai kendraan 63.000.000

Pembayaran piutang dari Toko Baru 16.500.000

PT Nusa Persada (22.220.000)

Pelunasan Kartu Kredit (4.200.000)

Pembayaran Angsuran B.Mandiri (15.000.000)

Biaya Bunga (1.500.000)

Pembayaran Gaji Karyawan (3.562.500)

Brosur Perusahaan (800.000)

Office suppliis (500.000)

Telepon bulan Nopember (350.000)

Listrik bulan Nopember (575.000)

Air bulan Nopember (375.000)

Pemeliharaan alat-alat (750.000)

Arus Kas Bersih dari Aktivitas Operasi 7.197.500

ARUS KAS DARI AKTIVITAS PENDANAAN

Arus Kas Bersih dari Aktivitas Pendanaan 0

ARUS KAS DARI AKTIVITAS IVESTASI

Arus Kas Bersih dari Aktivitas investasi 0

Kenaikan Bersih Kas dan setara kas 7.197.500

Kas dan setara kas pada awal periode 141.560.000

Kas dan setara kas pada akhir periode 148.757.500

PT BERKAHCASH FLOW REPORT

KETERANGAN Rp

DECEMBER 31, 2013(In Rupiah)

ASSETS 1,00 31,00 LIABILITY AND EQUITYBALANCE BALANCE

Rp Rp Rp Rp

Current Assets Current Liabilities

Cash in Bank 145.257.500,00 Accounts Payable 39.380.000,00

Petty Cash 3.500.000,00 Accrued Expenses 0,00

Accounts Receivable 111.575.000,00 Income Tax Payable 187.500,00

Allowance for Doubtful Debt (3.600.000,00) PPN Outcome 83.190.000,00

Merchandise Inventory 56.500.000,00 PPN Income (59.680.000,00)

Supplies 6.800.000,00 Total Current Liabilities 63.077.500,00

Prepaid Rent 1.500.000,00

Prepaid Insurance 4.000.000,00 Long Term Liabilities

Stock Investments 210.000.000,00

Total Current Assets 535.532.500,00 Bank Mandiri Loan 85.000.000,00

Fixed Assets Equity

Land 275.000.000,00 Common Stock 790.000.000,00

Building at Cost 260.000.000,00 Retained Earnings 183.905.000,00

Building Accum Depr (15.750.000,00)

Vehicle at Cost 0,00

Vehicle Accum Sdepr 0,00

Equipment at Cost 89.500.000,00

Equipment Accum Depreciation (22.300.000,00)

Total Fixed Assets 586.450.000,00 Total Equity 1.058.905.000,00

TOTAL ASSETS 1.121.982.500,00 TOTAL LIABILITIES & EQUITY 1.121.982.500,00

DESCRIPTION DESCRIPTION

PT BERKAHBALANCE SHEET

DECEMBER 31, 2013

BALANCERp

Retained Earning, 1 Desember 2013 53.000.000

Penambahan :

Laba tahun berjalan 130.905.000

Pengurangan :

Dividend 0

Retained Earning, 31 Desember 2013 183.905.000

DESCRIPTION

PT BERKAH"CAPITAL STATEMENT"

DECEMBER 31, 2013

Debit Credit Debit Credit Debit Credit Debit Credit Debit CreditRp Rp Rp Rp Rp Rp Rp Rp Rp Rp

1-1110 Cash in Bank 145.257.500 - - 145.257.500 - - - 145.257.500 - 1-1120 Petty Cash 3.500.000 - - 3.500.000 - - - 3.500.000 - 1-1210 Accounts Receivable 111.575.000 - - 111.575.000 - - - 111.575.000 - 1-1220 Allowance for Doubtful Debt 3.600.000 - - - 3.600.000 - - - 3.600.000 1-1310 Merchandise Inventory 56.500.000 - - 56.500.000 - - - 56.500.000 - 1-1320 Supplies 6.800.000 - - 6.800.000 - - - 6.800.000 - 1-1410 Prepaid Rent 1.500.000 - - 1.500.000 - - - 1.500.000 - 1-1420 Prepaid Insurance 4.000.000 - - 4.000.000 - - - 4.000.000 - 1-2100 Stock Investments 210.000.000 - - 210.000.000 - - - 210.000.000 - 1-3100 Land 275.000.000 - - 275.000.000 - - - 275.000.000 - 1-3210 Building at Cost 260.000.000 - - 260.000.000 - - - 260.000.000 - 1-3220 Building Accum Depr 15.250.000 - 500.000 - 15.750.000 - - - 15.750.000 1-3301 Vehicle at Cost - - - - - - - - 1-3301 Vehicle Accum Sdepr - - - - - - - - 1-3401 Equipment at Cost 89.500.000 - - 89.500.000 - - - 89.500.000 - 1-3402 Equipment Accum Depreciation 21.500.000 - 800.000 - 22.300.000 - - - 22.300.000 2-1110 Credit Card - - - - - - - - 2-1210 Accounts Payable 39.380.000 - - - 39.380.000 - - - 39.380.000 2-1211 Accrued Expenses - - - - - - - - 2-1212 Income Tax Payable 187.500 - - - 187.500 - - - 187.500 2-1213 PPN Payable - - - - - - - - 2-1310 PPN Outcome 83.190.000 - - - 83.190.000 - - - 83.190.000 2-1320 PPN Income 59.680.000 - - 59.680.000 - - - 59.680.000 - 2-1600 Dividend Payable - - - - - - - - 2-2100 Bank Mandiri Loan 85.000.000 - - - 85.000.000 - - - 85.000.000 3-1100 Common Stock 790.000.000 - - - 790.000.000 - - - 790.000.000 3-1200 Retained Earnings 53.000.000 - - - 53.000.000 - - - 53.000.000 3-1300 Income Summary - - - - - - - - 4-1100 Sales of Marchandise 649.400.000 - - - 649.400.000 649.400.000 4-2100 Freight Collected 8.000.000 - - - 8.000.000 8.000.000 4-2200 Late Fee Collected - - - - - - 4-2300 Sales Discount 8.665.000 - - 8.665.000 - 8.665.000 5-1100 Cost of goods Sold 384.740.000 - - 384.740.000 - 384.740.000 5-2000 Freight Paid 1.220.000 - - 1.220.000 - 1.220.000 5-3000 Purchase Discount 1.970.000 - - - 1.970.000 1.970.000 6-1100 Advertising Expenses 14.800.000 - - 14.800.000 - 14.800.000 6-1200 In store Promotion Expense 8.000.000 - - 8.000.000 - 8.000.000 6-2100 Utility Expenses 7.200.000 - - 7.200.000 - 7.200.000 6-2200 Telephone Expenses 5.400.000 - - 5.400.000 - 5.400.000 6-2300 Rent Expense 12.500.000 - - 12.500.000 - 12.500.000 6-2400 Supplies expense 8.100.000 - - 8.100.000 - 8.100.000 6-2500 Maintenance & Repair Expense 10.750.000 - - 10.750.000 - 10.750.000 6-2600 Bad Debt Expense 2.000.000 - - 2.000.000 - 2.000.000 6-2700 Depreciation Expense 13.750.000 1.300.000 - 15.050.000 - 15.050.000 6-2800 Insurance Expense 6.500.000 - - 6.500.000 - 6.500.000 6-2900 late Fee Expense 220.000 - - 220.000 - 220.000 6-3100 Wage & salaries Expense 30.250.000 - - 30.250.000 - 30.250.000 8-1000 Interest Income 3.500.000 - - - 3.500.000 3.500.000 8-2000 Deviden Income 8.500.000 - - - 8.500.000 8.500.000 9-1000 Interest Expense 5.570.000 5.570.000 - 5.570.000 9-2000 Bank Service Charge 7.500.000 7.500.000 - 7.500.000 9-3000 Income Tax Expense - - - - 9-4000 Gain/loss sales vehicle 12.000.000 12.000.000 - 12.000.000

1.762.477.500 1.762.477.500 1.300.000 1.300.000 1.763.777.500 1.763.777.500 540.465.000 671.370.000 1.223.312.500 1.092.407.500 130.905.000 130.905.000 671.370.000 671.370.000 1.223.312.500 1.223.312.500

Adjustment Entries

DECEMBER 31, 2013WORKSHEETPT BERKAH

JUMLAH LABA/RUGI

Trial Balance After AJP Income Statement Balance SheetAccount Number

Account NameTrial Balance

REVENUESales of Marchandise 649.400.000Freight Collected 8.000.000Sales Discount (8.665.000) (-)

Net Sales 648.735.000COST OF GOODS SOLD

Cost of Goods Sold 384.740.000Freight Paid 1.220.000Purchase Discount (1.970.000) (-)

Cost of Goods Sold 383.990.000 (-)

Gross Profit 264.745.000

EXPENSESOPERATING EXPENSEAdvertising Expenses 14.800.000In store Promotion Expense 8.000.000Utility Expenses 7.200.000Telephone Expenses 5.400.000Rent Expense 12.500.000Supplies expense 8.100.000Maintenance & Repair Expense 10.750.000Bad Debt Expense 2.000.000Depreciation Expense 15.050.000Insurance Expense 6.500.000late Fee Expense 220.000Wage & salaries Expense 30.250.000 (+)

Sub Total 120.770.000 (-)

Operating Net Profit 143.975.000

OTHER REVENUE & GAINSInterest Income 3.500.000Deviden Income 8.500.000

Total Other Revenue 12.000.000 (+)

OTHER EXPENSES & LOSSESInterest Expense 5.570.000Bank Service Charge 7.500.000Income Tax Expense 0Gain/loss sales vehicle 12.000.000

Total Other Expenses 25.070.000 (-)

EARNING BEFORE TAX 130.905.000Gain/loss sales vehicle (-)

EARNING/NET INCOME 130.905.000

PT BERKAHPROFIT AND LOSSDECEMBER 31, 2013

Rp RpKETERANGAN

EVIDENCE ACC DEBIT CREDITNUMBER REF Rp Rp

Des 31 BM12-3 Despreciation expences (6-2700) 2.800.000

Building accumulated Dept. (1-3220) 1.000.000

Equipment accumulated dept. (1-3401) 1.800.000

31 BM12-4 Supplies Expense (6-2400) 3.300.000

Supplier (1-1320) 3.300.000

Insurance Expense (6-2800) 2.500.000

Prepaid Insurance (1-1420) 2.500.000

31 BM12-6 PPN outcome (2-1310) 83.190.000

PPN income (2-1320) 59.680.000

PPN Payable (2-1213) 23.510.000

91.790.000 91.790.000JUMLAH

PT BERKAHADJUSTMENT ENTRIES

DECEMBER 31, 2013

DATE DESCRIPTION

DEBIT CREDIT DEBIT CREDIT(1-1110) Cash in Bank 145.257.500 138.060.000

(1-1120) Petty Cash 3.500.000 3.500.000

(1-1210) Accounts Receivable 111.575.000 55.000.000

(1-1220) Allowance for Doubtful Debt 3.600.000 3.600.000

(1-1310) Merchandise Inventory 56.500.000 82.000.000

(1-1320) Supplier 7.300.000 6.800.000

(1-1410) Prepaid Rent 1.500.000 1.500.000

(1-1420) Prepaid Insurance 4.000.000 4.000.000

(1-2100) Stock Investments 210.000.000 210.000.000

(1-3100) Land 275.000.000 275.000.000

(1-3210) Building at Costs 260.000.000 260.000.000

(1-3220) Building Accumulated Depr. 15.250.000 15.250.000

(1-3301) Vehicle at Cost 80.000.000

(1-3302) Vehicle Accumulated Depr. 5.000.000

(1-3401) Equiptment at Cost 89.500.000 89.500.000

(1-3402) Equiptment Accumulated Depr. 21.500.000 21.500.000

(2-1110) Credit Card 4.200.000

(2-1210) Accounts Payable 39.380.000 77.000.000

(2-1211) Accruad expenses 1.300.000

(2-1212) Income Tax Payable 187.500(2-1310) PPN Outcome 83.190.000 73.700.000

(2-1320) PPN Income 59.680.000 56.100.000

(2-2100) Bank Mandiri Loan (KUK) 85.000.000 100.000.000

(3-1100) Common Stock 790.000.000 790.000.000

(3-8000) Retained Earning 53.000.000 53.000.000

(4-1100) Sales of Merchandise 649.400.000 554.500.000

(4-2100) Freight Collected 8.000.000 7.500.000

(4-2200) Late Fee Collected

(4-2300) Sales Discount 8.665.000 8.500.000

(5-1100) Cost of Good Sold 384.740.000 323.440.000

(5-2000) Freight Paid 1.220.000 1.220.000

(5-3000) Purchase Discount 1.970.000 1.090.000

(6-1100) Advertising Expense 14.800.000 14.000.000

(6-1200) In Store Promotion Expense 8.000.000 8.000.000

(6-2100) Utility Expense 7.200.000 7.200.000

(6-2200) Telephone Expense 5.400.000 5.400.000

(6-2300) Rent Expense 12.500.000 12.500.000

(6-2400) Supplies Expense 7.600.000 7.600.000

(6-2500) Maintenance and Repair Expense 10.750.000 10.000.000

(6-2600) Bad Debt Expense 2.000.000 2.000.000

(6-2700) Depreciation Expense 13.750.000 13.750.000

(6-2800) Insurance Expense 6.500.000 6.500.000

(6-2900) Late Fee Expense 220.000

(6-3100) Wages & Salaries 30.250.000 26.500.000

(8-1000) Interest Income 3.500.000 3.500.000

(8-2000) Devidend Income 8.500.000 8.500.000

(9-1000) Interest Expense 5.570.000 4.070.000

(9-2000) Bank Service Charge 7.500.000 7.500.000

(9-3000) Loss Sales of Vehicle 12.000.000

Jumlah 1.762.477.500 1.762.477.500 1.719.640.000 1.719.640.000

PT. BERKAHNERACA SALDO

ACCOUNT NO. ACCOUNT NAME31 Desember 2013 1 Desember 2013

Documents

Tgs Erp 4 Siklus Akuntansi Kelompok 13