11-104-158-3

NURHAYATI

PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Accounts List [Summary]

Account

Current Balance

Asset
Current Asset
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Investment:
Stock Investment
Fixed Asset
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.

Rp2.237.313.248,04
Rp960.043.248,04
Rp402.890.700,00
Rp5.000.000,00
Rp447.025.000,00
(Rp13.410.750,00)
Rp106.793.298,04
Rp3.145.000,00
Rp3.500.000,00
Rp5.100.000,00
Rp0,00
Rp135.000.000,00
Rp135.000.000,00
Rp1.142.270.000,00
Rp192.500.000,00
Rp768.000.000,00
(Rp120.320.000,00)
Rp258.000.000,00
(Rp97.650.000,00)
Rp220.800.000,00
(Rp79.060.000,00)

Liabilities
Current Liabilities
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Long Term Liabilities
Bank Mandiri Loan

Rp728.288.970,00
Rp503.288.970,00
Rp0,00
Rp420.963.000,00
Rp10.800.000,00
Rp30.203.970,00
Rp39.322.000,00
Rp0,00
Rp0,00
Rp2.000.000,00
Rp225.000.000,00
Rp225.000.000,00

Equity
Common Stock
Retained Earnings
INCOME SUMMARY
Historical Balancing

Rp1.509.024.278,04
Rp1.000.000.000,00
Rp350.585.800,00
Rp158.438.478,04
Rp0,00

Income
Revenues
Sales of Merchandise
Freight Collected

Rp1.976.413.000,00
Rp1.976.413.000,00
Rp1.998.300.000,00
Rp205.000,00

Page 1

11-104-158-3

NURHAYATI

Sales Discount
Sales Return

(Rp11.592.000,00)
(Rp10.500.000,00)

Cost Of Sales
Cost Of Goods Sold
Cost of Goods Sold
Freight Paid

Rp1.488.397.201,96
Rp1.488.397.201,96
Rp1.482.586.701,96
Rp5.810.500,00

Expense
Advertising Expenses
Telepon, Water and Electricity
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense

Rp269.685.750,00
Rp13.325.000,00
Rp23.080.000,00
Rp6.000.000,00
Rp10.735.000,00
Rp7.375.000,00
Rp7.210.750,00
Rp85.860.000,00
Rp2.100.000,00
Rp114.000.000,00

Other Income
Other Revenues and Gains
Interest Income
Deviden Income
Late Fees Collected

Rp11.816.000,00
Rp0,00
Rp5.280.000,00
Rp5.700.000,00
Rp836.000,00

Other Expense
Other Expenses and Losses
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

Rp71.707.570,00
Rp0,00
Rp5.800.000,00
Rp3.575.000,00
Rp61.582.570,00
Rp0,00
Rp750.000,00
Rp0,00

Page 1

11-104-158-3

NURHAYATI

Page 1

11-104-158-3

NURHAYATI

Page 1

NURHAYATI

11-104-158-3

JALAN JENDRAL SOEDIRMAJN NO.99

JAKARTA

Balance Sheet
As of November 2015

Asset
Current Asset
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt

Rp122.431.700,00
Rp5.000.000,00
Rp389.400.000,00
(Rp2.750.000,00)

Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Investment:
Stock Investment
Fixed Asset
Land
Building at Cost
Building Accumulated Depr.

Rp270.800.000,00
Rp5.780.000,00
Rp4.000.000,00
Rp5.400.000,00
Rp31.378.600,00

Rp192.500.000,00
Rp768.000.000,00
(Rp117.760.000,00)

Vehicle at cost
Vehicle Accumulated Depr.

Rp258.000.000,00
(Rp94.395.000,00)

Equipment
Equipment Accumulated Depr.

Rp220.800.000,00
(Rp77.720.000,00)

Rp135.000.000,00

Total Asset

Rp2.115.865.300,00

Liabilities
Current Liabilities
Credit Card
Accounts Payable
Accrued Expense
PPN Payable
Dividen Payable
Long Term Liabilities
Bank Mandiri Loan
Total Liabilities

Rp5.500.000,00
Rp257.400.000,00
Rp10.800.000,00
Rp19.200.000,00
Rp5.500.000,00
Rp250.000.000,00
Rp548.400.000,00

Net Assets
Equity
Common Stock
Retained Earnings
INCOME SUMMARY
Total Equity

Rp1.567.465.300,00
Rp1.000.000.000,00
Rp350.585.800,00
Rp216.879.500,00
Rp1.567.465.300,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Card List [Summary]

Name
PELANGGAN TUNAI
PT GALAXY ELEKLTRONIK
PT JAYA ELEKTRONIK
PT KARYA SEJATI
PT PLANET ELEKTRONIK
TOKO CITRA
TOKO INDAH
TOKO PERSADA

Phone

Type
Customer
Supplier
Supplier
Customer
Supplier
Customer
Customer
Customer

Current Balance
Rp0,00
Rp74.615.000,00
Rp143.870.000,00
Rp70.670.000,00
Rp202.478.000,00
Rp300.125.000,00
Rp0,00
Rp76.230.000,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Balance Sheet
As of December 2015

Asset
Current Asset
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Investment:
Stock Investment
Fixed Asset
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Total Asset
Liabilities
Current Liabilities
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
Dividen Payable
Long Term Liabilities
Bank Mandiri Loan
Total Liabilities
Net Assets
Equity
Common Stock
Retained Earnings
INCOME SUMMARY
Total Equity

Rp402.890.700,00
Rp5.000.000,00
Rp447.025.000,00
(Rp13.410.750,00)
Rp106.793.298,04
Rp3.145.000,00
Rp3.500.000,00
Rp5.100.000,00
Rp135.000.000,00
Rp192.500.000,00
Rp768.000.000,00
(Rp120.320.000,00)
Rp258.000.000,00
(Rp97.650.000,00)
Rp220.800.000,00
(Rp79.060.000,00)
Rp2.237.313.248,04

Rp420.963.000,00
Rp10.800.000,00
Rp30.203.970,00
Rp39.322.000,00
Rp2.000.000,00
Rp225.000.000,00
Rp728.288.970,00
Rp1.509.024.278,04
Rp1.000.000.000,00
Rp350.585.800,00
Rp158.438.478,04
Rp1.509.024.278,04

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Cash Receipts Journal

2015/12/01 To 2015/12/31

ID#
CR

CR

CR

CR

CR

CR

2015/12/02

2015/12/15

2015/12/16

2015/12/24

2015/12/29

2015/12/29

Acct#

Account Name

Debit

Payment; PT KARYA SEJATI

BKM 12-1 1-1100 Cash in Bank
BKM 12-1 1-1300 Accounts Receivable

Rp92.708.000,00

Payment; TOKO INDAH

BKM 12-2 1-1100 Cash in Bank
BKM 12-2 1-1300 Accounts Receivable

Rp118.800.000,00

PELANGGAN TUNAI for NK 01

CR000001 1-1100 Cash in Bank
CR000001 1-1300 Accounts Receivable

Rp116.160.000,00

TOKO INDAH
BKM 12-3 1-1100
BKM 12-3 1-1400

Rp3.450.000,00

Cash in Bank
Allowance for Doubtful Debt

Credit

Rp92.708.000,00

Rp118.800.000,00

Rp116.160.000,00

Rp3.450.000,00

Payment; TOKO PERSADA

BKM 12-4 1-1100 Cash in Bank
BKM 12-4 1-1300 Accounts Receivable

Rp83.600.000,00

TOKO PERSADA
BKM 12-4 1-1100
BKM 12-4 8-1300

Cash in Bank
Late Fees Collected

Rp836.000,00

Grand Total:

Rp415.554.000,00

Rp83.600.000,00

Rp836.000,00
Rp415.554.000,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Cash Disbursements Journal

2015/12/01 To 2015/12/31

ID#
CD

CD

CD

CD

CD

CD

CD

CD

CD

CD

CD

2015/12/01

2015/12/01

2015/12/02

2015/12/04

2015/12/07

2015/12/10

2015/12/11

2015/12/20

2015/12/20

2015/12/22

2015/12/30

Acct#

Account Name

Debit

BAYAR GAJI
BKK 12-1 1-1100 Cash in Bank
BKK 12-1 2-1300 Accrued Expense

Rp9.500.000,00

PEMBUATAN BROSUR
VKK 12-1 1-1200 Petty Cash
VKK 12-1 6-1100 Advertising Expenses

Rp825.000,00

PEMBAYARAN REKENING LISTRIK

VKK 12-2 1-1200 Petty Cash
VKK 12-2 2-1300 Accrued Expense

Rp700.000,00

PEMBAYARAN REKENING TELEPON

VKK 12-3 1-1200 Petty Cash
VKK 12-3 2-1300 Accrued Expense

Rp600.000,00

PEMBELIAN PERLENGKAPAN TOKO

VKK 12-4 1-1200 Petty Cash
VKK 12-4 1-1600 Store Supplies

Rp700.000,00

PT GALAXY ELEKLTRONIK
BKK 12-2 1-1100 Cash in Bank
BKK 12-2 2-1200 Accounts Payable

Rp85.800.000,00

Credit
Rp9.500.000,00

Rp825.000,00

Rp700.000,00

Rp600.000,00

Rp700.000,00

Rp85.800.000,00

JASA REPARASI
VKK 12-5 1-1200 Petty Cash
VKK 12-5 6-1500 Maintenance and Repair ExpenRp875.000,00

Rp875.000,00

DIVIDEN TERUTANG
BKK 12-3 1-1100 Cash in Bank
BKK 12-3 2-1800 Dividen Payable

Rp3.500.000,00
Rp3.500.000,00

KARTU KREDIT
BKK 12-4 1-1100 Cash in Bank
BKK 12-4 2-1100 Credit Card

Rp5.500.000,00

ANGSURAN BANK
BKK 12-5 1-1100 Cash in Bank
BKK 12-5 2-2100 Bank Mandiri Loan
BKK 12-5 9-1100 Interest Expense

Rp25.000.000,00
Rp2.500.000,00

PENGISIAN KEMBALI KAS KECIL

KK
1-1100 Cash in Bank
KK
1-1200 Petty Cash

Rp3.700.000,00

Grand Total:

Rp5.500.000,00

Rp27.500.000,00

Rp3.700.000,00

Rp139.200.000,00Rp139.200.000,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

General Journal
2015/12/01 To 2015/12/31

ID#
GJ

GJ

GJ

GJ

GJ

2015/12/31

2015/12/31

2015/12/31

2015/12/31

2015/12/31

Acct#

Account Name

Debit

PENYESUAIAN
12-1
1-1100 Cash in Bank
12-1
9-1200 Bank Service Charge
12-1
8-1100 Interest Income

Rp405.000,00
Rp75.000,00

PENYESUAIAN
12-2
6-1900 Wages & Salaries Expense
12-2
6-1200 Telepon, Water and Electricity
12-2
2-1300 Accrued Expense

Rp9.500.000,00
Rp1.300.000,00

Credit

Rp480.000,00

Rp10.800.000,00

PENYESUAIAN
12-4
6-1800
12-4
1-1800
12-4
6-1300
12-4
1-1700
12-4
6-1400
12-4
1-1600
12-4
6-1600
12-4
1-1400

Insurance Expense
Prepaid Insurance
Rent Expense
Prepaid Rent
StoreSupplies Expense
Store Supplies
Bad Debt Expense
Allowance for Doubtful Debt

Rp300.000,00

PENYESUAIAN
12-5
6-1700
12-5
1-3300
12-5
1-3500
12-5
1-3700

Depreciation Expenses
Building Accumulated Depr.
Vehicle Accumulated Depr.
Equipment Accumulated Depr.

Rp7.155.000,00

PENYESUAIAN
12-6
2-1600
12-6
2-1700
12-6
2-1500
12-6
9-1300
12-6
2-1400
12-6
1-1900

PPN Outcome
PPN Income
PPN Payable
Income Tax Expense
Income Tax Payable
Prepaid Income Tax

Rp42.780.000,00

Grand Total:

Rp134.143.320,00

Rp300.000,00
Rp500.000,00
Rp500.000,00
Rp3.335.000,00
Rp3.335.000,00
Rp7.210.750,00
Rp7.210.750,00

Rp2.560.000,00
Rp3.255.000,00
Rp1.340.000,00

Rp22.658.000,00
Rp20.122.000,00
Rp61.582.570,00
Rp30.203.970,00
Rp31.378.600,00
Rp134.143.320,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Profit & Loss [Cash]

December 2015

Income
Revenues
Sales of Merchandise
Freight Collected
Total Income

Rp105.592.976,59
Rp7.725,75
Rp105.600.702,34

Cost Of Sales
Cost Of Goods Sold
Cost of Goods Sold
Freight Paid
Total Cost Of Sales

Rp5183,15
Rp5.701,46
Rp518,31

Gross Profit

Rp105.600.184,03

Expense
Advertising Expenses
Telepon, Water and Electricity
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Total Expense

Rp825.000,00
Rp1.300.000,00
Rp500.000,00
Rp3.335.000,00
Rp875.000,00
Rp7.210.750,00
Rp7.155.000,00
Rp300.000,00
Rp9.500.000,00
Rp31.000.750,00

Operating Profit

Rp74.599.434,03

Other Income
Interest Income
Late Fees Collected
Total Other Income

Rp480.000,00
Rp836.000,00
Rp1.316.000,00

Other Expense
Interest Expense
Bank Service Charge
Income Tax Expense
Total Other Expense

Rp2.500.000,00
Rp75.000,00
Rp61.582.570,00
Rp64.157.570,00

Net Profit (Loss)

Rp11.757.864,03

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Purchases & Payables Journal

2015/12/01 To 2015/12/31

ID#
PJ

PJ

PJ

PJ

PJ

2015/12/06

2015/12/08

2015/12/08

2015/12/19

2015/12/23

Acct#

Account Name

Purchase; PT GALAXY ELEKLTRONIK

FG.12760 2-1200
Accounts Payable
FG.12760 2-1200
Accounts Payable
FG.12760 2-1200
Accounts Payable
FG.12760 1-1500
Merchandise Inventory
FG.12760 1-1500
Merchandise Inventory
FG.12760 2-1700
PPN Income
FG.12760 5-1200
Freight Paid

Debit

Rp81.000.000,00
Rp8.100.000,00
Rp35.000,00
Rp45.000.000,00
Rp36.000.000,00
Rp8.100.000,00
Rp35.000,00

Purchase; PT GALAXY ELEKLTRONIK

BM 12-1
2-1200
Accounts Payable
Rp13.200.000,00
BM 12-1
2-1200
Accounts Payable
Rp1.320.000,00
BM 12-1
1-1500
Merchandise Inventory
BM 12-1
1-1500
Merchandise Inventory
BM 12-1
2-1700
PPN Income
PT GALAXY ELEKLTRONIK: Debit from BM 12-1
BM 12-1
2-1200
Accounts Payable
BM 12-1
2-1200
Accounts Payable
Rp14.520.000,00
Purchase; PT JAYA ELEKTRONIK
FJY.3155 2-1200
Accounts Payable
FJY.3155 2-1200
Accounts Payable
FJY.3155 2-1200
Accounts Payable
FJY.3155 1-1500
Merchandise Inventory
FJY.3155 1-1500
Merchandise Inventory
FJY.3155 2-1700
PPN Income
FJY.3155 5-1200
Freight Paid
Purchase; PT PLANET ELEKTRONIK
PE.1602
2-1200
Accounts Payable
PE.1602
2-1200
Accounts Payable
PE.1602
2-1200
Accounts Payable
PE.1602
1-1500
Merchandise Inventory
PE.1602
1-1500
Merchandise Inventory
PE.1602
2-1700
PPN Income
PE.1602
5-1200
Freight Paid

Grand Total:

Credit

Rp6.000.000,00
Rp7.200.000,00
Rp1.320.000,00

Rp14.520.000,00

Rp63.750.000,00
Rp6.375.000,00
Rp45.000,00
Rp23.600.000,00
Rp40.150.000,00
Rp6.375.000,00
Rp45.000,00

Rp95.030.000,00
Rp9.503.000,00
Rp45.000,00
Rp40.880.000,00
Rp54.150.000,00
Rp9.503.000,00
Rp45.000,00

Rp292.923.000,00 Rp292.923.000,00

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Sales & Receivables Journal

2015/12/01 To 2015/12/31

ID#
SJ

SJ

SJ

SJ

SJ

SJ

SJ

2015/12/02

2015/12/02

2015/12/03

2015/12/10

2015/12/10

2015/12/10

2015/12/16

Acct#

Account Name

PT KARYA SEJATI: Discounts on F-11/12

00000001 1-1300
Accounts Receivable
00000001 4-1300
Sales Discount
PT KARYA SEJATI: Credit from 00000001
SJ000001 1-1300
Accounts Receivable
SJ000001 1-1300
Accounts Receivable

Debit

Rp1.892.000,00
Rp1.892.000,00

Rp1.892.000,00
Rp1.892.000,00

Sale; PT KARYA SEJATI

F-12/01
1-1300
F-12/01
1-1300
F-12/01
1-1300
F-12/01
4-1100
F-12/01
2-1600
F-12/01
4-1200
F-12/01
5-1100
F-12/01
1-1500
F-12/01
1-1500

Accounts Receivable
Accounts Receivable
Accounts Receivable
Sales of Merchandise
PPN Outcome
Freight Collected
Cost of Goods Sold
Merchandise Inventory
Merchandise Inventory

Rp64.200.000,00
Rp6.420.000,00
Rp50.000,00

Sale; TOKO CITRA

F-12/02
1-1300
F-12/02
1-1300
F-12/02
1-1300
F-12/02
4-1100
F-12/02
2-1600
F-12/02
4-1200
F-12/02
5-1100
F-12/02
1-1500
F-12/02
1-1500

Accounts Receivable
Accounts Receivable
Accounts Receivable
Sales of Merchandise
PPN Outcome
Freight Collected
Cost of Goods Sold
Merchandise Inventory
Merchandise Inventory

Rp74.700.000,00
Rp7.470.000,00
Rp55.000,00

Sale; TOKO CITRA

NKR 12-2 1-1300
NKR 12-2 1-1300
NKR 12-2 4-1400
NKR 12-2 2-1600
NKR 12-2 5-1100
NKR 12-2 1-1500
NKR 12-2 1-1500

Accounts Receivable
Accounts Receivable
Sales Return
PPN Outcome
Cost of Goods Sold
Merchandise Inventory
Merchandise Inventory

TOKO CITRA: Credit from NKR 12-2

NKR 12-2 1-1300
Accounts Receivable
NKR 12-2 1-1300
Accounts Receivable
Sale; PELANGGAN TUNAI
NK 01
1-1300
Accounts Receivable
NK 01
1-1300
Accounts Receivable
NK 01
4-1100
Sales of Merchandise
NK 01
2-1600
PPN Outcome
NK 01
5-1100
Cost of Goods Sold

Credit

Rp64.200.000,00
Rp6.420.000,00
Rp50.000,00
Rp57.800.000,00
Rp29.000.000,00
Rp28.800.000,00

Rp74.700.000,00
Rp7.470.000,00
Rp55.000,00
Rp67.562.790,70
Rp35.162.790,70
Rp32.400.000,00

Rp10.500.000,00
Rp1.050.000,00
Rp10.500.000,00
Rp1.050.000,00
Rp9.460.465,12
Rp5.860.465,12
Rp3.600.000,00

Rp11.550.000,00
Rp11.550.000,00

Rp105.600.000,00
Rp10.560.000,00
Rp105.600.000,00
Rp10.560.000,00
Rp98.623.255,81

11-104-158-3

NURHAYATI
NK 01
NK 01

SJ

SJ

2015/12/24

2015/12/27

1-1500
1-1500

Merchandise Inventory
Merchandise Inventory

Rp41.023.255,81
Rp57.600.000,00

Sale; TOKO PERSADA

F-12/03
1-1300
F-12/03
1-1300
F-12/03
4-1100
F-12/03
2-1600
F-12/03
5-1100
F-12/03
1-1500
F-12/03
1-1500

Accounts Receivable
Accounts Receivable
Sales of Merchandise
PPN Outcome
Cost of Goods Sold
Merchandise Inventory
Merchandise Inventory

Rp69.300.000,00
Rp6.930.000,00

Sale; TOKO CITRA

F-12/04
1-1300
F-12/04
1-1300
F-12/04
1-1300
F-12/04
4-1100
F-12/04
2-1600
F-12/04
4-1200
F-12/04
5-1100
F-12/04
1-1500
F-12/04
1-1500

Accounts Receivable
Accounts Receivable
Accounts Receivable
Sales of Merchandise
PPN Outcome
Freight Collected
Cost of Goods Sold
Merchandise Inventory
Merchandise Inventory

Rp124.500.000,00
Rp12.450.000,00
Rp100.000,00

Grand Total:

Rp918.726.632,20 Rp918.726.632,20

Rp69.300.000,00
Rp6.930.000,00
Rp63.215.875,72
Rp23.444.764,61
Rp39.771.111,11

Rp124.500.000,00
Rp12.450.000,00
Rp100.000,00
Rp112.845.244,85
Rp58.611.911,52
Rp54.233.333,33

11-104-158-3

NURHAYATI
PT PRIMA ELEKTRONIK
JALAN JENDRAL SOEDIRMAJN NO.99
JAKARTA

Trial Balance
December 2015

Account

Debit

Credit

Cash in Bank
Rp280.459.000,00
Petty Cash
Rp0,00
Accounts Receivable
Rp57.625.000,00
Allowance for Doubtful Debt
Rp10.660.750,00
Merchandise Inventory
Rp164.006.701,96
Store Supplies
Rp2.635.000,00
Prepaid Rent
Rp500.000,00
Prepaid Insurance
Rp300.000,00
Prepaid Income Tax
Rp31.378.600,00
Stock Investment
Rp0,00
Land
Rp0,00
Building at Cost
Rp0,00
Building Accumulated Depr.
Rp2.560.000,00
Vehicle at cost
Rp0,00
Vehicle Accumulated Depr.
Rp3.255.000,00
Equipment
Rp0,00
Equipment Accumulated Depr.
Rp1.340.000,00
Credit Card
Rp5.500.000,00
Accounts Payable
Rp163.563.000,00
Accrued Expense
Rp0,00
Income Tax Payable
Rp30.203.970,00
PPN Payable
Rp20.122.000,00
Dividen Payable
Rp3.500.000,00
Bank Mandiri Loan
Rp25.000.000,00
Common Stock
Rp0,00
Retained Earnings
Rp0,00
Sales of Merchandise
Rp438.300.000,00
Freight Collected
Rp205.000,00
Sales Discount
Rp1.892.000,00
Sales Return
Rp10.500.000,00
Cost of Goods Sold
Rp390.586.701,96
Freight Paid
Rp125.000,00
Advertising Expenses
Rp825.000,00
Telepon, Water and Electricity
Rp1.300.000,00
Rent Expense
Rp500.000,00
StoreSupplies Expense
Rp3.335.000,00
Maintenance and Repair Expens
Rp875.000,00
Bad Debt Expense
Rp7.210.750,00
Depreciation Expenses
Rp7.155.000,00
Insurance Expense
Rp300.000,00
Wages & Salaries Expense
Rp9.500.000,00
Interest Income
Rp480.000,00
Deviden Income
Rp0,00
Late Fees Collected
Rp836.000,00
Interest Expense
Rp2.500.000,00
Bank Service Charge
Rp75.000,00
Income Tax Expense
Rp61.582.570,00
Miscellaneous Expense
Rp0,00

YTD Debit

YTD Credit

Rp402.890.700,00
Rp5.000.000,00
Rp447.025.000,00
Rp13.410.750,00
Rp106.793.298,04
Rp3.145.000,00
Rp3.500.000,00
Rp5.100.000,00
Rp0,00
Rp135.000.000,00
Rp192.500.000,00
Rp768.000.000,00
Rp120.320.000,00
Rp258.000.000,00
Rp97.650.000,00
Rp220.800.000,00
Rp79.060.000,00
Rp0,00
Rp420.963.000,00
Rp10.800.000,00
Rp30.203.970,00
Rp39.322.000,00
Rp2.000.000,00
Rp225.000.000,00
Rp1.000.000.000,00
Rp350.585.800,00
Rp1.998.300.000,00
Rp205.000,00
Rp11.592.000,00
Rp10.500.000,00
Rp1.482.586.701,96
Rp5.810.500,00
Rp13.325.000,00
Rp23.080.000,00
Rp6.000.000,00
Rp10.735.000,00
Rp7.375.000,00
Rp7.210.750,00
Rp85.860.000,00
Rp2.100.000,00
Rp114.000.000,00
Rp5.280.000,00
Rp5.700.000,00
Rp836.000,00
Rp5.800.000,00
Rp3.575.000,00
Rp61.582.570,00
Rp750.000,00

11-104-158-3
Total:

NURHAYATI
Rp870.346.021,96 Rp870.346.021,96

Rp4.399.636.520,00

Rp4.399.636.520,00