+ All Categories
Home > Documents > kunci siklus

kunci siklus

Date post: 03-Apr-2018
Category:
Upload: superr-lamps
View: 229 times
Download: 0 times
Share this document with a friend

of 13

Transcript
  • 7/28/2019 kunci siklus

    1/13

    Page : 2

    31 BM12-1 Bank Service Charge 230,000.00

    Cash In Bank 6,270,000.00 Interest Revenue 6,500,000.00

    BM12-2 Store Supplies Expense 6,650,000.00 Store Supplies 6,650,000.00

    Rent Expense 2,500,000.00 Prepaid Rent 2,500,000.00

    Insurance Expense 1,250,000.00 Prepaid Insurance 1,250,000.00

    Bad Debt Expense 26,417,500.00 Allowance for Doubtfoul Debt 26,417,500.00

    BM12-3 Depreciation Expense 1,250,000.00 Equiptment Accumulated Depreciation 1,250,000.00

    Wage & Salaries 3,500,000.00 Telephone & Electricity Expense 2,500,000.00

    Expense Payable 6,000,000.00 BM12-4 PPN Outcome 130,400,000.00

    PPN Income 118,950,000.00 PPN Payable 11,450,000.00

    Income Tax Expense 52,333,960.75 Prepaid Tax 15,000,000.00 Income Tax Payable 37,333,960.75

    ACCOUNTNO.

    DEBET CREDIT

    RECAPITULATION

    DESCRIPTION

    PT. NUGHI SMART

    DEBET CREDIT

    MEMORIAL JOURNAL

    DATE REFDOC. NO.

    December 2011

  • 7/28/2019 kunci siklus

    2/13

    DEBET CREDIT DEBET CREDIT1-1100 Cash in Bank 490,305,000.00 6,270,000.001-1200 Petty Cash 8,375,000.00 1-1300 Accounts Receivable 944,350,000.00 1-1400 Allowance for Doubtful Debt 20,800,000.00 26,417,500.001-1500 Merchandise Inventory 778,489,171.00 1-1600 Store Supplies 10,400,000.00 6,650,000.001-1700 Prepaid Insurance 15,300,000.00 1,250,000.001-1800 Prepaid Rent 21,300,000.00 2,500,000.001-1900 Prepaid Tax 15,000,000.00 15,000,000.001-1910 PPN Income 118,950,000.00 118,950,000.001-1920 Prepaid PPN - 1-2100 Equipment at Cost 63,300,000.00 1-2110 Equipment Accum Dep

    16,500,000.00 1,250,000.002-1100 Accounts Payable 965,250,000.00 2-1200 Expense Payable 1,500,000.00 6,000,000.002-1300 Income Tax Payable - 37,333,960.752-1400 PPN Payable - 11,450,000.002-1500 PPN Outcome 130,400,000.00 130,400,000.002-1600 Deviden Payable - 2-2100 Bank Mega Loan 480,000,000.00 3-1100 Capital Stock 420,250,000.00 3-1200 Dividend 25,400,000.00

    4-1100 Sales 2,117,800,000.00 4-1300 Sales Return 60,000,000.00 5-1100 Cost of goods Sold 1,458,240,829.00 5-1200 Freight Paid 8,800,000.00 6-1000 Advertising Expenses 4,925,000.00 6-1100 Telephone & Electricity expenses 8,700,000.00 2,500,000.006-1200 Store Supplies Expenses 4,750,000.00 6,650,000.006-1300 Bad Debt Expense 15,100,000.00 26,417,500.006-1400 Depreciation Expense 16,500,000.00 1,250,000.006-1500 Insurance Expense 14,300,000.00 1,250,000.006-1600 Rent Expense 23,300,000.00 2,500,000.006-1700 Wages & Salaries 36,300,000.00 3,500,000.006-1800 Other Operating Expense 9,600,000.00 8-1100 Interest Revenue 6,985,000.00 6,500,000.009-1100 Interest Expense 1,200,000.00 9-1200 Bank Service Charge 6,600,000.00 230,000.009-1300 Income Tax Expense 52,333,960.75

    4,159,485,000.00 4,159,485,000.00 233,301,460.75 233,301,460.75

    PT. NUGHI SM

    December 31, 20WORKSHE

    NO. DESCRIPTION TRIAL BALANCE ADJUSTING JOURNAL ENTRIES

  • 7/28/2019 kunci siklus

    3/13

    Sales 2,117,800,000.00Rp

    Sales Return (60,000,000.00)Rp

    Net Sales 2,057,800,000.00Rp

    Cost of good sold 1,458,240,814.00Rp

    Freight Paid 8,800,000.00Rp

    Cost of Sales (1,467,040,814.00)Rp

    Gross Profit

    Operating Expense

    Advertising Expense 4,925,000.00Rp

    Telephon & Electricity Expense 11,200,000.00Rp

    Store supplies Expense 11,400,000.00Rp

    Bad Debt Expense 41,517,500.00Rp

    Depreciation Expense 17,750,000.00Rp

    Insurance Expense 15,550,000.00Rp

    Rent Expense 25,800,000.00Rp

    Wages & Salaries 39,800,000.00Rp

    Other Operating Expense 9,600,000.00Rp

    Total Operating Expense

    Operating Income

    Other Operating Income & Expense :

    Interest Revenue 13,485,000.00Rp

    Interest Expense 1,200,000.00Rp

    Bank Service Charge 6,830,000.00Rp

    (8,030,000.00)Rp

    Total Other Operating Income & Expense

    Earning before Taxes

    Income Tax Expense

    Earning After Taxes

    STATEMENT OF COMPERHENSIVE INCOME1/1/2010 through 31/12/2010

    Jl. Ki Hajar Dewantara No. 1PEMALANG

  • 7/28/2019 kunci siklus

    4/13

    STATEMENT OF COMPERHENSIVE INCOME1/1/2010 through 31/12/2010

    Jl. Ki Hajar Dewantara No. 1PEMALANG

  • 7/28/2019 kunci siklus

    5/13

    590,759,186.00Rp

    366,337,725.25Rp

    413,216,686.00Rp

    (177,542,500.00)Rp

    (52,333,960.75)Rp

    418,671,686.00Rp

    5,455,000.00Rp

  • 7/28/2019 kunci siklus

    6/13

  • 7/28/2019 kunci siklus

    7/13

    EQUITY STATEMENT

    Retained Earning (Beginning)

    Earning After Taxes

    Devidend

    Increase Retained Earning

    Retained Earning (End)

    366,337,725.25Rp

    (25,400,000.00)Rp

    340,937,725.25Rp

    340,937,725.25Rp

    -Rp

    1/1/2010 through 31/12/2010

    Jl. Ki Hajar Dewantara No. 1 Pemalang

  • 7/28/2019 kunci siklus

    8/13

    Current Assets Liability and Equity

    Cash in Bank Current Liability

    Petty Cash Account Payable

    Account Receivable Expense Payable Allowance for doubtfoul debt Income Tax Payable

    PPN Payable

    Merchandise Inventory Total current liability

    Store supplies

    Prepaid InsurancePrepaid Rent Long term liability :

    Total Current Assets Bank Mega Loan

    Total Liability

    Non Current Assets Equity :

    Fixed Assets Capital Stock Equiptment at Cost Retained Earning

    Equipment Accum. Depreciation Total Equity

    Equiptment Book Value

    Total Non Current Assets

    Total Assets Total Liability & Equity

    14,050,000.00Rp

    7,500,000.00Rp

    1,021,533,960.75Rp

    944,350,000.00Rp(47,217,500.00)Rp

    778,489,171.00Rp

    3,750,000.00Rp

    37,333,960.75Rp

    340,937,725.25Rp

    2,262,721,686.00Rp

    63,300,000.00Rp

    STATEMENT OF FINANCIAL POSITION

    8,375,000.00Rp 965,250,000.00Rp

    496,575,000.00Rp

    45,550,000.00Rp

    45,550,000.00Rp

    18,800,000.00Rp

    2,217,171,671.00Rp

    897,132,500.00Rp

    480,000,000.00Rp

    1,501,533,960.75Rp

    (17,750,000.00)Rp

    2,262,721,671.00Rp

    420,250,000.00Rp

    761,187,725.25Rp

    11,450,000.00Rp

    as of 31/12/2010

    Jl. Ki Hajar Dewantara No. 1Pemalang

  • 7/28/2019 kunci siklus

    9/13

    Cash Flow From Operating Activities

    Cash Flow IN :

    Account receivable 948,750,000.00Rp

    Allowance of doubtfoul debt 9,000,000.00Rp

    PPN Outcome 30,600,000.00Rp

    Sales 306,000,000.00RpInterest Revenue 6,500,000.00Rp

    Total Cash flow in 1,300,850,000.00Rp

    Cash flow out : Account Payable 878,900,000.00Rp

    Expense Payable 7,365,000.00Rp

    PPN Payable 3,500,000.00Rp

    Deviden Payable 2,500,000.00Rp

    Interest expense 100,000.00RpBank service charge 230,000.00Rp

    Total cash flow out (892,595,000.00)Rp

    Net Cash Flow from Operating Activities

    Cash flow investment Activities

    Cash Flow from financial ActivitiesCash Flow In -Rp

    Cash flow out :

    Bank Mega Loan 10,000,000.00RpTotal cash flow out 10,000,000.00Rp

    Net Cash Flow from Financial Activities

    Net Cash FlowCash In Bank (Beggining)

    Cash In Bank (End)

    STATEMENT OF CASHFLOW1/1/2010 through 31/12/2010

    Jl. Ki Hajar Dewantara No. 1PEMALANG

  • 7/28/2019 kunci siklus

    10/13

    (10,000,000.00)Rp

    496,575,000.00Rp

    -Rp

    408,255,000.00Rp

    398,255,000.00Rp98,320,000.00Rp

  • 7/28/2019 kunci siklus

    11/13

    Page : 3

    31 Sales 2,117,800,000.00 Interest Revenue 13,485,000.00

    Income Summary 2,131,285,000.00

    Income Summary 1,764,947,274.75 Cost of Good Sold 1,458,240,814.00 Freight Paid 8,800,000.00 Sales Return 60,000,000.00

    Advertising Expense 4,925,000.00 Telephon & Electricity Expense 11,200,000.00 Store supplies Expense 11,400,000.00 Bad Debt Expense 41,517,500.00

    Depreciation Expense 17,750,000.00 Insurance Expense 15,550,000.00

    Rent Expense 25,800,000.00 Wages & Salaries 39,800,000.00 Other Operating Expense 9,600,000.00 Interest Expense 1,200,000.00 Bank Service Charge 6,830,000.00 Income Tax Expense 52,333,960.75

    Retained Earning 366,337,725.25 Income Summary 366,337,725.25

    Retained Earning 25,400,000.00 Devidend 25,400,000.00

    ACCOUNTNO.

    DEBET CREDITRECAPITULATION

    DESCRIPTION

    PT. NUGHI SMART

    DEBET CREDIT

    MEMORIAL JOURNAL

    DATE REFDOC. NO.

    December 2011

  • 7/28/2019 kunci siklus

    12/13

    ACCOUNTNO.

    ACCOUNT NAME DEBET CREDIT

    1-1100 Cash In Bank 496,575,000.00 1-1200 Petty Cash 8,375,000.00 1-1300 Accounts Receivable 944,350,000.00 1-1400 Allowance for Doubtful Debt 47,217,500.00

    1-1500 Merchandise Inventory 778,489,186.00 1-1600 Store Supplies 3,750,000.00 1-1700 Prepaid Insurance 14,050,000.00

    1-1800 Prepaid Rent 18,800,000.00 1-2100 Equipment at Cost 63,300,000.00

    1-2110 Equipment Accum Dep 17,750,000.00 2-1100 Accounts Payable 965,250,000.00

    2-1200 Expense Payable 7,500,000.00 2-1300 Income Tax Payable 37,333,960.75 2-1400 PPN Payable 11,450,000.00 2-2100 Bank Mega Loan 480,000,000.00

    3-1100 Capital stock 420,250,000.00 3-1200 Retained Earnings 340,937,725.25

    2,327,689,186.00 2,327,689,186.00

    PT. NUGHI SMARTPOST CLOSING TRIAL BALANCE

    December 31, 2011

  • 7/28/2019 kunci siklus

    13/13

    Cash In Bank 241,756,250 217,580,625 24,175,625 Petty Cash 14,250,000 12,825,000 1,425,000 Accounts Receivable 658,900,000 494,175,000 164,725,000 Allowance for Doubtful Debt (32,945,000) (24,708,750) (8,236,250)

    Merchandise Inventory 600,390,065 540,351,055 60,039,010 Store Supplies 4,850,000 4,365,000 485,000 Prepaid Insurance 14,050,000 12,645,000 1,405,000 Prepaid Rent 18,800,000 16,920,000 1,880,000 Prepaid Income Tax Article 25 3,704,367 13,500,000 (9,795,633) VAT In 99,280,000 74,460,000 24,820,000 Equipment at Cost 63,300,000 63,300,000 - Equipment Accum Dep (17,818,750) (1,993,750) (15,825,000)

    1,668,516,932 1,423,419,180 245,097,752

    Accounts Payable 806,080,000 476,815,112 329,264,888 Accrued Expense 4,925,000 3,693,750 1,231,250

    Income Tax Payable 6,500,000 22,060,318 (15,560,318) VAT Out 104,800,000 78,600,000 26,200,000 Permata Bank Loan 285,000,000 477,000,000 (192,000,000) Paid Up Capital 200,000,000 200,000,000 - Retained Earnings 261,211,932 165,250,000 95,961,932

    1,668,516,932 1,423,419,180 245,097,752

    SalesSales ReturnCost of Goods SoldAdvertising ExpenseTelephone & Electricity ExpenseStore Supplies ExpenseBad Debt ExpenseDepreciation ExpenseInsurance ExpenseRent ExpenseWages & Salaries ExpenseOther Operating ExpenseInterest RevenueInterest ExpenseBank Service ChargeIncome Tax Expense

    Account Th. 2010 Th. 2009 Naik/Turun


Recommended