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5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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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
Total
PT BERKAH
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2013
(In rupiah)
NO SUPPLIER BALANCE
Total
PT BERKAH
LIST OF INVENTORY BALANCEDECEMBER 31, 2013
(In rupiah)
KODE PRODUCT BALANCE
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( 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
NODESCRIPTION
IN OUT BALANCE
PT BERKAH
INVENTORY CARD
NAME : OXONE KODE : AU-NO 8
DECEMBER, 2013
DATE
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( 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 BERKAH
INVENTORY CARD
NAME : ACCU-CHEK KODE : AU-NO 6
DECEMBER, 2013
OUT BALANCEDATE
INVOICE
NODESCRIPTION
IN
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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 Credit
Balance
Date Description Ref Debit CreditBalance
PT BERKAH
SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)
DECEMBER, 2013
(In Rupiah)
Date Description Ref Debit CreditBalance
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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
Balance
Description
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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 .
DEBIT
DATEINVOICE
NO DESCRIPTION
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Pos
Ref
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
Marcandise Inventory (1-1310) 2.200.000
(PT. Nusa Persada)
8 FPJ12-2 Cost of Good Sold (5-1100) 8.800.000
Marcandise Inventory (1-1310) 8.800.000
9 NK12-1 Cost of Good Sold (5-1100) 9.000.000
Marcandise Inventory (1-1310) 9.000.000
14 FPJ12-3 Cost of Good Sold (5-1100) 11.000.000
Marcandise Inventory (1-1310) 11.000.000
20 FPJ12-4 Cost of Good Sold (5-1100) 13.500.000
Marcandise Inventory (1-1310) 13.500.000
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 BERKAH
GENERAL JOURNAL
DECEMBER 2013
( In Rupiah )
RECAPITULATION
DEBIT KREDIT
INVOICE
NODESCRIPTION
TOTAL .
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2013 5 BKM12-1 TOKO DITA 16.335.000 16.500.000
DEC Sales Dicount (4-2300) 165.0009 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
ACCOUNTACCOUNTS
NO
RECAPITULATION
TOTALCASH IN BANK
ACCOUNT
RECEIVABLE
PT BERKAH
CASH RECEIPT JOURNAL
DECEMBER, 2013
( In Rupiah )
DEBIT
OTHERS
CREDIT
OTHERS
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165000
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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)
ACC. NO TOTAL ACC. NO TOTAL
(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
MERCHANDISEFREIGHT COLLECTED
TOTAL
ACCOUNT NUMBER.
DATE
KREDIT
RECAPITULATION
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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 11.000.00020 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 TOTAL
77.000.000 103.952.500
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
PAYABLECASH IN BANK
ACCOUNT
OTHERS
ACCOUNT ACC NO. TOTALTOTAL
PT BERKAH
CASH PAYMENT JOURNAL
DECEMBER, 2013
( In Rupiah )
DEBIT
INVOICE
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)
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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)
ACC. NO TOTAL ACC. NO TOTAL
(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 BERKAH
PURCHASE JOURNAL
DECEMBER, 2013
( In Rupiah )
DESCRIPTION
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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 12.000.000Jumlah 1.762.477.500 1.762.477.500 1.719.640.000 1.719.640.000
PT. BERKAH
NERACA SALDO
ACCOUNT NO. ACCOUNT NAME 1 Desember 201331 Desember 2013
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DEBIT CREDIT
Rp 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 BERKAH
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2013
ACCOUNT
NUMBERACCOUNT NAME
Jumlah
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Nama : Cash In Bank Nomor : 1-1110
DEBIT KREDIT
Des 1 Saldo 138.060.000
31 CRJ 111.150.000 249.210.00031 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 KREDIT
Des 1 Saldo 82.000.000
31 SJ 38.000.000 120.000.000
31 GJ 63.500.000 56.500.000
Nama : SUPPLIES Nomor : 1-1320
DEBIT KREDIT
Des 1 Saldo 6.800.000
BALANCE
KREDIT BALANCE
BALANCEREF
DEBIT
REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION
BALANCE
DATE DESCRIPTION
KREDIT
DESCRIPTION REFDATE
PT BERKAH
LEDGER
DECEMBER 31, 2013 (In Rupiah)
KREDIT BALANCE
DEBITDATE DESCRIPTION REF
KREDIT
DATE DESCRIPTION REF DEBIT
DEBIT KREDIT
DATE DESCRIPTION DEBITREF
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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
DEBIT KREDITDes 1 Saldo 15.250.000
Nama : VEHICLE AT COST Nomor : 1-3301
DEBIT KREDIT
Des 1 Saldo 80.000.000
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 KREDIT BALANCE
REF DEBIT KREDIT BALANCE
DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
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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
DEBIT KREDIT
Des 1 Saldo 89.500.000
Nama : EQUIPMENT ACCUM DEPR Nomor : 1-3402
DEBIT KREDIT
Des 1 Saldo 21.500.000
Nama : CREDIT CARD Nomor : 2-1110
DEBIT KREDIT
Des 1 Saldo 4.200.000
31 CPJ 4.200.000 0
Nama : ACCOUNT PAYABLE Nomor : 2-1210
DEBIT KREDIT
Des 1 Saldo 77.000.000
31 PJ 41.800.000 118.800.000
31 GJ 2.420.000 116.380.000
31 CPJ 77.000.000 39.380.000
Nama : ACCRUED EXPENSES Nomor : 2-1211
DEBIT KREDIT
Des 1 Saldo 1.300.000
Nama : INCOME TAX PAYABLE Nomor : 2-1212
DEBIT KREDIT
Des 1 Saldo
31 CPJ 187.500 187.500
BALANCEDATE DESCRIPTION
BALANCE
DEBIT KREDITREF
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE
DATE DESCRIPTION
DESCRIPTION
BALANCE
DEBIT KREDITREF
DEBIT KREDITREF
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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
DEBIT KREDIT
Des 1 Saldo 53.000.000
Nama : INCOME SUMMARY Nomor :
DEBIT KREDIT
Des 1 Saldo
Nama : Sales OF MARCHANDISE Nomor : 4-1100
DEBIT KREDIT
Des 1 Saldo 554.500.000
31 SJ 81.100.000 635.600.000
31 CRJ 13.000.000 648.600.000
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
KREDIT BALANCE
REF DEBIT
KREDIT BALANCE
REF
DATE DESCRIPTION REF
REF
DATE DESCRIPTION
DESCRIPTION
DESCRIPTION
DATE
DEBIT
DEBIT
DATE DESCRIPTION
DATE
DEBIT
BALANCE
KREDIT BALANCE
KREDIT
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
REF DEBIT KREDIT BALANCE
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Nama : FREIGHT COLLECTED Nomor : 4-2100
DEBIT KREDIT
Des 1 Saldo 7.500.000
31 SJ 365.000 7.865.000
31 CRJ 135.000 8.000.000
Nama :
LATE FEE COOLLECTED Nomor : 4-2200
DEBIT KREDIT
Des 1 Saldo
Nama : SALES DISCOUNT Nomor : 4-2300
DEBIT KREDIT
Des 1 Saldo 8.500.000
31 CRJ 165.000 8.665.000
Nama : COST OF GOODS SOLD Nomor : 5-1100
DEBIT KREDIT
Des 1 Saldo 323.440.000
31 GJ 61.300.000 384.740.000
Nama : freight paid Nomor : 5-2000
DEBIT KREDIT
Des 1 Saldo 1.220.000
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
DEBIT KREDIT
Des 1 Saldo 14.000.000
Nama : IN STORE PROMOTION EXPENSES Nomor : 6-1200
DEBIT KREDIT
Des 1 Saldo 8.000.000
DATE DESCRIPTION
DATE DESCRIPTION KREDIT BALANCE
REF DEBIT
REF DEBIT KREDIT BALANCE
KREDIT BALANCE
REF DEBIT
DATE DESCRIPTION
KREDIT BALANCE
DATE DESCRIPTION REF DEBIT
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
20/29
Nama : UTILITY EXPENSES Nomor : 6-2100
DEBIT KREDIT
Des 1 Saldo 7.200.000
Nama : TELEPHONE EXPENSES Nomor : 6-2200
DEBIT KREDIT
Des 1 Saldo 5.400.000
Nama : RENT EXPENSES Nomor : 6-2300
DEBIT KREDIT
Des 1 Saldo 12.500.000
Nama : SUPPLIES EXPENSES Nomor : 6-2400
DEBIT KREDIT
Des 1 Saldo 7.600.000
Nama : MAINTENANCE & REPAIR EXPENSES Nomor : 6-2500
DEBIT KREDITDes 1 Saldo 10.000.000
Nama : Bad Debt Expense Nomor : 6-2600
DEBIT KREDIT
Des 1 Saldo 2.000.000
Nama : Depreciation Expense Nomor : 6-2700
DEBIT KREDIT
Des 1 Saldo 13.750.000
Nama : Insurance Expense Nomor : 6-2800
DEBIT KREDIT
Des 1 Saldo 6.500.000
REF DEBIT
REF DEBIT
KREDIT BALANCE
KREDIT BALANCE
DATE DESCRIPTION
DATE DESCRIPTION
KREDIT BALANCE
DATE DESCRIPTION REF DEBIT
KREDIT
BALANCE
DATE DESCRIPTION
DATE DESCRIPTION REF DEBIT
REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
21/29
Nama : LATE FEE EXPENSES Nomor : 6-2900
DEBIT KREDIT
Des 1 Saldo
31 CPJ 220.000 220.000
Nama : Wages and Salaries expense Nomor : 6-3100
DEBIT KREDIT
Des 1 Saldo 26.500.000
31 CPJ 3.750.000 30.250.000
Nama : INTEREST INCOME Nomor : 8-1000
DEBIT KREDIT
Des 1 Saldo 3.500.000
Nama : DEVIDEND INCOME Nomor : 8-2000
DEBIT KREDIT
Des 1 Saldo 8.500.000
Nama : Interest Expense Nomor : 9-1000
DEBIT KREDIT
Des 1 Saldo 4.070.000
31 CPJ 1.500.000 5.570.000
Nama : Bank Service Charge Nomor : 9-2000
DEBIT KREDIT
Des 1 Saldo 7.500.000
Nama : INCOME TAX EXPENSE Nomor :
DEBIT KREDIT
Des 1 Saldo
Nama : LOSS OF SALES VEHICLE Nomor : 9-3000
DEBIT KREDIT
Des 1 Saldo
Nama : lost sales of vehicle Nomor : 9-4000
DEBIT KREDIT
Des 1 Saldo
31 CRJ 12.000.000 12.000.000
DATE DESCRIPTION REF DEBIT
DESCRIPTION
DESCRIPTION
KREDIT BALANCE
KREDIT
KREDIT BALANCE
DEBITDATE
DATE DESCRIPTION
DATE KREDIT BALANCE
DEBIT
KREDIT BALANCE
REF
BALANCE
REF DEBIT
REF
DATE DESCRIPTION KREDIT
REF DEBIT
BALANCE
DATE DESCRIPTION REF DEBIT
DATE DESCRIPTION REF DEBIT
KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT KREDIT BALANCE
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
22/29
POS DEBIT CREDIT
REF Rp Rp
Des 31 4-1100 649.400.0002013 4-2100 8.000.000
5-3000 1.970.000
8-1000 3.500.000
8-2000 8.500.000
Income Summary 3-1300 671.370.000
31 3-1300 511.618.994
Sales Discount 4-2300 8.665.000
Cost of goods Sold 5-1100 384.740.000
Freight Paid 5-2000 1.220.000
Advertising Expenses 6-1100 14.800.000
In store Promotion Expense 6-1200 8.000.000
Utility Expenses 6-2100 7.200.000
Telephone Expenses 6-2200 5.400.000
Rent Expense 6-2300 12.500.000
Supplies expense 6-2400 182.775
Maintenance & Repair Expense 6-2500 10.750.000
Bad Debt Expense 6-2600 2.000.000
Depreciation Expense 6-2700 292.347
Insurance Expense 6-2800 328.872
late Fee Expense 6-2900 220.000
Wage & salaries Expense 6-3100 30.250.000
Interest Expense 9-1000 5.570.000Bank Service Charge 9-2000 7.500.000
Gain/loss sales vehicle 9-4000 12.000.000
31 3-1300 183.905.000
Common 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 BERKAH
CLOSING ENTRIES
DECEMBER 31, 2013
Sales of Merchandise
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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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 BERKAH
CASH FLOW REPORT
KETERANGAN Rp
DECEMBER 31, 2013
(In Rupiah)
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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ASSETS 1,00 31,00 LIABILITY AND EQUITY
BALANCE 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 BERKAH
BALANCE SHEET
DECEMBER 31, 2013
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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BALANCE
Rp
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
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp 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, 2013
WORKSHEET
PT BERKAH
JUMLAH LABA/RUGI
Trial Balance After AJP Income Statement Balance SheetAccount
NumberAccount Name
Trial Balance
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REVENUE
Sales of Marchandise 649.400.000
Freight Collected 8.000.000
Sales Discount (8.665.000) (-)
Net Sales 648.735.000
COST OF GOODS SOLD
Cost of Goods Sold 384.740.000
Freight Paid 1.220.000
Purchase Discount (1.970.000) (-)
Cost of Goods Sold 383.990.000 (-)
Gross Profit 264.745.000
EXPENSES
OPERATING EXPENSE
Advertising Expenses 14.800.000
In store Promotion Expense 8.000.000
Utility Expenses 7.200.000
Telephone Expenses 5.400.000
Rent Expense 12.500.000
Supplies expense 8.100.000
Maintenance & Repair Expense 10.750.000
Bad Debt Expense 2.000.000
Depreciation Expense 15.050.000
Insurance Expense 6.500.000
late Fee Expense 220.000
Wage & salaries Expense 30.250.000 (+)
Sub Total 120.770.000 (-)
Operating Net Profit 143.975.000
OTHER REVENUE & GAINS
Interest Income 3.500.000
Deviden Income 8.500.000
Total Other Revenue 12.000.000 (+)
OTHER EXPENSES & LOSSES
Interest Expense 5.570.000
Bank Service Charge 7.500.000
Income Tax Expense 0
Gain/loss sales vehicle 12.000.000
Total Other Expenses 25.070.000 (-)
EARNING BEFORE TAX 130.905.000
Gain/loss sales vehicle (-)
EARNING/NET INCOME 130.905.000
PT BERKAHPROFIT AND LOSSDECEMBER 31, 2013
Rp RpKETERANGAN
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EVIDENCE ACC DEBIT CREDIT
NUMBER REF Rp RpDes 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 BERKAH
ADJUSTMENT ENTRIES
DECEMBER 31, 2013
DATE DESCRIPTION
5/26/2018 Tgs Erp 4 Siklus Akuntansi Kelompok 13
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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. BERKAH
NERACA SALDO
ACCOUNT NO. ACCOUNT NAME 31 Desember 2013 1 Desember 2013