JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

NS-NOV'

NERACA SALDO
REKAP JURNAL
BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY

BALANCE SHEET

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAP
CLOSSING BALANCE
 PT SHAKTI BANDUNG
Trial Balance November,30, 2017 and Balance Sheet December, 31, 2016
No November 30, 2017 December 31, 2016
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11101 Cash in Bank 123,142,000 - 75,488,500
11102 Petty Cash 10,000,000 - 9,000,000
11103 Marketable Securities 100,000,000 - 0
11201 Account Receivable 391,270,000 - 652,000,000
11202 Allowance for Doubtful Debt - 19,563,500 19,563,500
11310 Merchandise Inventory 186,000,000 - 96,000,000
11320 Office Supplies 5,700,000 - 3,000,000
11410 Value Added Tax - In (VAT In) 11,500,000 - 25,000,000
12110 Investment in PT SMEA Jaya 439,027,000 -
13100 Land 450,000,000 - 200,000,000
13210 Building at Cost 1,550,000,000 - 1,550,000,000
13220 Accum. Dep. – Building - 518,750,000 450,000,000
13310 Office Equipment at Cost 450,000,000 - 450,000,000
13320 Accum. Dep. - Office Equipment - 306,250,000 210,000,000
13410 Vehicle at Cost 402,000,000 - 402,000,000
13420 Accum. Dep. – Vehicle - 280,968,750 236,625,000
21210 Accounts Payable - 214,500,000 150,000,000
21310 Wages & Salaries Payable - 20,000,000 18,000,000
21410 Electricity, Telp. & Water Payable - 1,800,000 1,500,000
21510 Dividend Payable - - 36,000,000
21520 Value Added Tax - VAT Out - 18,700,000 35,000,000
21530 Income Tax Payable - 2,500,000 10,500,000
21540 VAT Payable - -
22100 Bank Loans - 390,000,000 500,000,000
31100 Common Stock - 500,000,000 500,000,000
36000 Retained Earnings - 1,295,300,000 1,295,300,000
37000 Dividend - -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - 3,523,800,000
41110 Sales Discounts 1,900,000 -
41120 Sales Returns 14,000,000 -
43000 Freight Out - -
51000 Cost of Goods Sold 2,473,663,500 -
52000 Purchase Discount - 4,542,000
53000 Freight In 1,800,000 -
61100 Wages & Salaries Expense 200,000,000 -
61200 Bad Debt Expense -
61300 Advertising Expense 5,500,000 -
61400 Depreciation Expense - Vehicles 44,343,750 -
62100 Electicity, Water, Telp Expense 11,000,000 -
62200 Maintenance Expense 1,800,000 -
62300 Newspaper & Tabloid Expense 3,300,000 -
62400 Supplies Expense 8,646,000 -
62600 Depreciation Exp - Equipment 96,250,000 -
62700 Depreciation Exp - Building 68,750,000 -
62900 Other General & Adm Expense 1,100,000 -
81100 Interest Revenue 4,250,000
81200 Devidend Revenue - 5,500,000
81300 Late fees collected - 3,810,000
81400 Other Revenue -
82100 Bank Charge 9,350,000 -
82200 Interest Expense 16,500,000 -
82300 Late fees expense 1,894,000 -
82400 Other Expense 1,700,000 -
91300 Income Taxes Expense 30,098,000 -
 Trial Balance November,30, 2017 and Balance Sheet December, 31, 2016
No November 30, 2017 December 31, 2016
Account Title
Account DEBIT CREDIT DEBIT CREDIT
JUMLAH 7,110,234,250 7,110,234,250 3,462,488,500 3,462,488,500

- -
 MENU

652,000,000

-
#REF!
#REF!
#REF!

-
 PT SHAKTI BANDUN
DAFTAR ASET TETAP
TAHUN 2017

Tanggal tarif Harga Perolehan

No Jennis Aktiva tetap Tanggal Penghentian
Perolehan (%) So.31.12.2016 Debit Kredit So.31.12.2017
LAND
1 Land 1-Jan-10 0 0% 200,000,000 200,000,000
2 Land 5-May-17 0 0% 250,000,000 250,000,000
Jumlah 200,000,000 250,000,000 - 450,000,000
BUILDING
1 Bangunan 1-Jan-11 5% 1,550,000,000 1,550,000,000

VEHICLES
1 Mobil 1 1-Feb-11 12.5% 131,000,000 131,000,000
2 Mobil 2 1-Jan-12 12.5% 131,000,000 131,000,000
3 Mobil 3 1-Mar-13 12.5% 140,000,000 140,000,000
402,000,000 - - 402,000,000
EQUIPMENT
1 Equipment 1-Jan-15 25% 450,000,000 450,000,000
450,000,000 - - 450,000,000

Total 2,602,000,000 250,000,000 - 2,852,000,000

BANGUNAN PERALATAN
Hp 1,550,000,000 Hp 450,000,000
Nilai Sisa 50,000,000 Nilai Sisa 30,000,000
Dasar Penyusutan 1,500,000,000 Dasar Penyusutan 420,000,000
umur Ekonomis 20 TAHUN umur Ekonomis 4 TAHUN
Penyusutan per tahun 75,000,000 Penyusutan per tahun 105,000,000
Penyusutan/bulan 6,250,000 Penyusutan/bulan 8,750,000
2011 12 75,000,000 2015 12 105,000,000
2012 12 75,000,000 2016 12 105,000,000
2013 12 75,000,000 2017 11 96,250,000
2014 12 75,000,000 Akumulasi Nop 2017 306,250,000
2015 12 75,000,000 Dec-17 1 8,750,000
2016 12 75,000,000 Akumulasi Des 2017 315,000,000
2017 11 68,750,000 nilai buku 2017 135,000,000
Akumulasi Nop 2017 518,750,000
2017 Desember 1 6,250,000
Akumulasi Desember 2017 525,000,000
Nilai Buku 2017 1,025,000,000
DUNG MENU

Akumulasi Depresiasi NILAI BUKU Vehicles Jumlah

So.31.12.2016 Kredit So.31.12.2017 TAHUN 2017 Harga Perolehan 402,000,000
Nilai Sisa 15,000,000

Bulan
- 200,000,000 Dasar Penyusutan 387,000,000
- 250,000,000 umur Ekonomis 8 TAHUN
- - - - 450,000,000 Penyusutan per tahun 48,375,000
Penyusutan/bulan 4,031,250
450,000,000 75,000,000 525,000,000 1,025,000,000 2011 14,437,500 11
2012 31,500,000 12
2013 45,562,500 12
93,187,500 15,750,000 108,937,500 22,062,500 2014 48,375,000 12
78,750,000 15,750,000 94,500,000 36,500,000 2015 48,375,000 12
64,687,500 16,875,000 81,562,500 58,437,500 2016 48,375,000 12
236,625,000 - 48,375,000 285,000,000 117,000,000 2017 44,343,750 11
Akumulasi Nop 2017 280,968,750 82
210,000,000 105,000,000 315,000,000 135,000,000 2017 Desember 4,031,250 1
210,000,000 - 105,000,000 315,000,000 135,000,000 Akumulasi Desember 2017 285,000,000 83
Nilai Buku Desember 2017 117,000,000
896,625,000 - 228,375,000 1,125,000,000 1,727,000,000 -

Vehicles Jumlah
Harga Perolehan 402,000,000
Nilai Sisa 15,000,000

Bulan
Dasar Penyusutan 387,000,000
umur Ekonomis 8 TAHUN
Penyusutan per tahun 48,375,000
Penyusutan/bulan 4,031,250
2011 #REF! 11
2012 #REF! 12
2013 #REF! 12
2014 #REF! 12
2015 #REF! 12
2016 #REF! 12
2017 #REF! 11
Akumulasi Nop 2017 #REF! 82
2017 Desember #REF! 1
Akumulasi Desember 2017 #REF! 83
Nilai Buku Desember 2017 #REF!

#REF!
 1 2 3
131,000,000 131,000,000 140,000,000
5,000,000 5,000,000 5,000,000
Bulan

126,000,000 126,000,000 Bulan 135,000,000

8 TAHUN 8 TAHUN 8 TAHUN
15,750,000 15,750,000 16,875,000
1,312,500 1,312,500 1,406,250
14,437,500
15,750,000 12 15,750,000
15,750,000 12 15,750,000 10 14,062,500
15,750,000 12 15,750,000 12 16,875,000
15,750,000 12 15,750,000 12 16,875,000
15,750,000 12 15,750,000 12 16,875,000
14,437,500 11 14,437,500 11 15,468,750
107,625,000 71 93,187,500 57 80,156,250
1,312,500 1 1,312,500 1 1,406,250
108,937,500 72 94,500,000 58 81,562,500
22,062,500 36,500,000 58,437,500
- -

1 2 3
131,000,000 131,000,000 140,000,000
5,000,000 5,000,000 5,000,000
Bulan

Bulan

126,000,000 126,000,000 135,000,000

8 TAHUN 8 TAHUN 8 TAHUN
15,750,000 15,750,000 16,875,000
1,312,500 1,312,500 1,406,250
#REF!
#REF! 12 #REF!
#REF! 12 #REF! 12 14,062,500
#REF! 12 #REF! 12 #REF!
#REF! 12 #REF! 12 #REF!
#REF! 12 #REF! 12 #REF!
#REF! 11 #REF! 11 #REF!
#REF! 71 #REF! 59 #REF!
#REF! 1 #REF! 1 #REF!
#REF! 72 #REF! 60 #REF!
#REF! #REF! #REF!

#REF! - #REF! - #REF!

135,000,000
 PT SHAKTI BANDUNG
Sales Journal
December 2017

Debit

Account Cost of Goods

DATE DOC. NO. Customer's
Receivable Sold

11201 51000

3 FK-SB1201 TOKO BINTANG Rp 131,200,000 Rp 85,000,000

7 FK-SB1202 TOKO ANUGERAH Rp 169,650,000 Rp 111,200,000
25 FK-SB1205 TOKO CEMARA Rp 154,900,000 Rp 104,000,000

Rp - Rp -

Rp - Rp -

Rp - Rp -

Rp 455,750,000 Rp 300,200,000

Rp 755,950,000

-
Keterangan

Dibuat oleh

Direview oleh
TI BANDUNG
Journal
mber 2017

Credit

Sales of Value Added Tax Merchandise

Freight Out
Merchandise - VAT Out Inventory

41100 21520 43000 11310

Rp 119,000,000 Rp 11,900,000 Rp 300,000 Rp 85,000,000

Rp 154,000,000 Rp 15,400,000 Rp 250,000 Rp 111,200,000

Rp 140,500,000 Rp 14,050,000 Rp 350,000 Rp 104,000,000

Rp - Rp -

Rp - Rp -

Rp - Rp -

Rp 413,500,000 Rp 41,350,000 Rp 900,000 Rp 300,200,000

Rp 755,950,000

Nama
Tanggal dan paraf
MENU
 PT SHAKTI BANDUNG
Cash Receipt Journal
December 2018

DEBIT
OTHER
DATE DOC. NO. ACCOUNT CREDITED Sales Discounts Cash in Bank ACCT
Account Debited
NO.

41110 11101
4 KM-SB1201 TOKO ANUGERAH Rp 2,301,200 Rp 112,758,800
10 FK-SB1203 Sales of Merchandise Rp 30,600,000 51000 Cost of Goods Sold
FK-SB1203 Value Added Tax - VAT Out
FK-SB1203 Freight Out
FK-SB1203 Merchandise Inventory
13 KM-SB1202 TOKO BINTANG Rp 95,700,000
20 FK-SB1204 Sales of Merchandise Rp 46,520,000 51000 Cost of Goods Sold
FK-SB1204 Value Added Tax - VAT Out
FK-SB1204 Freight Out
FK-SB1204 Merchandise Inventory
22 KM-SB1203 Late fees collected Rp 172,093,900
30 FK-SB1206 Sales of Merchandise Rp 30,030,000 51000 Cost of Goods Sold
FK-SB1206 Value Added Tax - VAT Out
FK-SB1206 Merchandise Inventory

Rp 2,301,200 Rp 487,702,700
Rp567

Keterangan

Dibuat oleh

Direview oleh
ANDUNG
Journal
Page :

CREDIT
OTHER OTHER
Account
Receivable ACCT
AMOUNT AMOUNT
NO.

11201
Rp 115,060,000
Rp 22,500,000 41100 Rp 27,700,000
21520 Rp 2,770,000
43000 Rp 130,000
11310 Rp 22,500,000
Rp 95,700,000
Rp 33,100,000 41100 Rp 42,200,000
21520 Rp 4,220,000
43000 Rp 100,000
11310 Rp 33,100,000
Rp 170,390,000 81300 Rp 1,703,900
22,200,000 41100 Rp 27,300,000
21520 Rp 2,730,000
11310 Rp 22,200,000

Rp 77,800,000 Rp 381,150,000 Rp 186,653,900

Rp567,803,900 Rp567,803,900
-

Nama Tanggal dan paraf

-
MENU
 PT SHAKTI BANDUNG
Purchase Journal
December 2017

DEBIT

DATE DOC. NO. VENDOR'S Merchandise Inventory Freight In

11310 53000

6 F.DS213 PT DREAMS Rp 102,000,000 Rp 200,000

14 F.SL113 PT STAR LINE Rp 90,250,000 Rp 300,000

Rp 192,250,000 Rp 500,000

Rp

Keterangan Nama
Dibuat oleh

Direview oleh
DUNG
al

DEBIT CREDIT

Value Added Tax -

Accounts Payable
In (VAT In)

11410 21210

Rp 10,200,000 Rp 112,400,000

Rp 9,025,000 Rp 99,575,000

Rp 19,225,000 Rp 211,975,000

211,975,000 Rp 211,975,000

Tanggal dan Paraf

MENU
 PT SHAKTI BANDUNG
Cash Payment Journal
December 2017
DEBIT
DATE ACCOUNT DEBITED Doc. No. Accounts OTHER
Cash in Bank
Payable Acc No AMOUNT
21210 11101
1 Wages & Salaries Payable KK-SB1201 21310 Rp 20,000,000 Rp 20,000,000
5 Value Added Tax - VAT Out KK-SB12001A 21520 Rp 18,700,000 Rp 14,700,000
Income Taxes Expense 91300 Rp 5,000,000
Income Tax Payable 21530 Rp 2,500,000
9 PT DREAMS KK-SB1202 Rp 93,500,000 Rp 90,695,000
17 PT DREAMS KK-SB1203 Rp 112,400,000 Rp 112,400,000
19 Electricity, Telp. & Water Payab KK-SB1204 21410 Rp 1,800,000 Rp 1,800,000
24 Late fees expense KK-SB1205 Rp 121,000,000 82300 Rp 1,210,000 Rp 122,210,000
26 Bank Loans KK-SB1206 22100 Rp 10,000,000 Rp 10,850,000
Interest Expense KK-SB1206 82200 Rp 850,000
29 Merchandise Inventory F.DS255 11310 Rp 119,000,000 Rp 130,900,000
Value Added Tax - In (VAT In) F.DS255 11410 Rp 11,900,000
Rp 326,900,000 Rp 190,960,000 Rp 503,555,000
Rp 517,860,000 Rp
-
Keterangan

Dibuat oleh

Direview oleh
TI BANDUNG
ment Journal MENU
mber 2017 Page :
CREDIT
Purchase OTHER
Discount Acc No Acct Name AMOUNT
52000

11,410 Value Added Tax - In (VAT 11,500,000

Rp 2,805,000

Rp 2,805,000 Rp 11,500,000
Rp 517,860,000

Nama Tanggal dan paraf

 PT SHAKTI BANDUNG
Memorial Journal
December 2017 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT MENU
DECSRIPTION
8 NK-SB1201 Sales Returns 41120 Rp 9,800,000
NK-SB1201 Value Added Tax - VAT Out 21520 980,000
NK-SB1201 Account Receivable 11201 Rp 10,780,000

NK-SB1201 Merchandise Inventory 11310 Rp 7,200,000

NK-SB1201 Cost of Goods Sold 51000 Rp 7,200,000

15 ND-SB1201 Accounts Payable 21210 Rp 5,830,000

ND-SB1201 Merchandise Inventory 11310 Rp 5,300,000
ND-SB1201 Value Added Tax - In (VAT I 11410 Rp 530,000

21 M-SB1201 Allowance for Doubtful Debt 11202 Rp 10,120,000

M-SB1201 Account Receivable 11201 Rp 10,120,000

Jumlah Rp 33,930,000 Rp 33,930,000

-

Keterangan Nama Tanggal dan paraf

Dibuat
oleh
Direview
oleh
 PT SHAKTI BANDUNG
PETTY CASH BOOK
December 2017

Penerimaan Pengeluaran
DATE DESCRIPTION NO EVIDANCE
NO
11102
ACCOUNT

1 Balance ˅

5 Advertising Expense PC-SB1201 61300

11 Office Supplies PC-SB1202 11320

23 Maintenance Expense PC-SB1203 62200

27 Office Supplies PC-SB1204 11320

31 Newspaper & Tabloid Expense PC-SB1205 62300

Amount Rp -

Keterangan Nama

Dibuat oleh

Direview oleh
Pengeluaran
BALANCE
AMOUNT

Rp 10,000,000

Rp 500,000 Rp 9,500,000

Rp 975,000 Rp 8,525,000

Rp 340,000 Rp 8,185,000

Rp 825,000 Rp 7,360,000

Rp 300,000 Rp 7,060,000

Rp 2,940,000

Tanggal dan paraf

 PT SHAKTI BANDUNG
INVENTORY CARD
Dec-17

NAME : SPRINGBED SINGLE KODE : YS117

DECEMBER, 2017
( In Rupiah )
IN OUT
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE
1 Opening Balance
3 FK-SB1201 TOKO BINTANG 20 2,000,000
6 F.DS213 PT DREAMS 22 2,100,000 46,200,000
F.DS213
7 FK-SB1202 TOKO ANUGERAH 13 2,000,000
FK-SB1202 12 2,100,000
8 NK-SB1201 TOKO ANUGERAH (2) 2,100,000
10 FK-SB1203 TUNAI 5 2,100,000
14 F.SL113 PT STAR LINE 20 2,150,000 43,000,000
F.SL113
15 ND-SB1201 PT STAR LINE (1) 2,150,000 (2,150,000)
ND-SB1201
20 FK-SB1204 TUNAI 7 2,100,000
25 FK-SB1205 TOKO CEMARA 15 2,150,000
28 F.DS255 PT DREAMS 25 2,200,000 55,000,000
F.DS255
30 FK-SB1206 TUNAI 3 2,150,000
FK-SB1206

NAME : SPRINGBED DOUBLE KODE : EK212

DECEMBER, 2017
( In Rupiah )
 PT SHAKTI BANDUNG
INVENTORY CARD
Dec-17
IN OUT
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE
1 OPENING BALANCE
3 FK-SB1201 TOKO BINTANG 15 3,000,000
6 F.DS213 PT DREAMS 18 3,100,000 55,800,000
F.DS213
7 FK-SB1202 TOKO ANUGERAH 20 3,000,000
FK-SB1202
8 NK-SB1201 TOKO ANUGERAH (1) 3,000,000
NK-SB1201
10 FK-SB1203 TUNAI 4 3,000,000
FK-SB1203
14 F.SL113 PT STAR LINE 15 3,150,000 47,250,000
F.SL113
F.SL113
15 ND-SB1201 PT STAR LINE (1) 3,150,000 (3,150,000)
ND-SB1201
ND-SB1201
20 FK-SB1204 TUNAI 2 3,000,000
FK-SB1204 4 3,100,000
FK-SB1204
25 FK-SB1205 TOKO CEMARA 14 3,100,000
FK-SB1205 9 3,150,000
28 F.DS255 PT DREAMS 20 3,200,000 64,000,000
F.DS255
F.DS255
30 FK-SB1206 TUNAI 5 3,150,000
FK-SB1206
 MENU

METODE : FIFO
BALANCE
TOTAL UNIT PRICE TOTAL
33 2,000,000 66,000,000
40,000,000 13 2,000,000 26,000,000
13 2,000,000 26,000,000
22 2,100,000 46,200,000
26,000,000
25,200,000 10 2,100,000 21,000,000
(4,200,000) 12 2,100,000 25,200,000
10,500,000 7 2,100,000 14,700,000
7 2,100,000 14,700,000
20 2,150,000 43,000,000
7 2,100,000 14,700,000
19 2,150,000 40,850,000
14,700,000 19 2,150,000 40,850,000
32,250,000 4 2,150,000 8,600,000
4 2,150,000 8,600,000
25 2,200,000 55,000,000
6,450,000 1 2,150,000 2,150,000
25 2,200,000 55,000,000

-
26 - 57,150,000

METODE : FIFO
 MENU

BALANCE
TOTAL UNIT PRICE TOTAL
40 3,000,000 120,000,000
45,000,000 25 3,000,000 75,000,000
25 3,000,000 75,000,000
18 3,100,000 55,800,000
60,000,000 5 3,000,000 15,000,000
18 3,100,000 55,800,000
(3,000,000) 6 3,000,000 18,000,000
18 3,100,000 55,800,000
12,000,000 2 3,000,000 6,000,000
18 3,100,000 55,800,000
2 3,000,000 6,000,000
18 3,100,000 55,800,000
15 3,150,000 47,250,000
2 3,000,000 6,000,000
18 3,100,000 55,800,000
14 3,150,000 44,100,000
6,000,000 14 3,100,000 43,400,000
12,400,000 14 3,150,000 44,100,000
- 3,000,000 -
43,400,000 5 3,150,000 15,750,000
28,350,000 - 3,000,000 -
5 3,150,000 15,750,000
20 3,200,000 64,000,000
- 3,000,000 -
15,750,000 20 3,200,000 64,000,000
- -

20 - 64,000,000
 PT SHAKTI BANDUNG
ACCOUNT RECEIVABLE SUBSDIARY
Dec-17

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-01
TOKO ANUGERAH
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 26 Balance a 115,060,000
Des 4 KM-SB1201 Rp 115,060,000 Rp - Rp -
7 FK-SB1202 Rp 169,650,000 Rp 169,650,000 Rp -
8 NK-SB1201 10,780,000 Rp 158,870,000 Rp -
Rp 158,870,000 Rp -

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-02
TOKO BINTANG
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 20 Balance a 95,700,000
Des 3 FK-SB1201 Rp 131,200,000 Rp 226,900,000 Rp -
13 KM-SB1202 Rp 95,700,000 Rp 131,200,000 Rp -
Rp 131,200,000 Rp -
Rp 131,200,000 Rp -
Rp 131,200,000 Rp -
Rp 131,200,000 Rp -

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-03
TOKO CEMARA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 17 a 170,390,000
DEC 22 KM-SB1203 Rp 170,390,000 -
25 FK-SB1205 Rp 154,900,000 154,900,000 Rp -
154,900,000 Rp -
154,900,000 Rp -

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-04
TOKO MAWAR
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Sep 5 a 10,120,000
Dec 20 M-SB1201 10,120,000 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 444,970,000
444,970,000
 MENU

35,500,000
 PT SHAKTI BANDUNG
ACCOUNT PAYABLE SUBSDIARY
Dec-17

VENDOR'S NAME
VENDOR ACCOUNT NO. 2101-01
PT STAR LINE
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 15 Opening Balance a Rp 121,000,000
14 F.SL113 Rp 99,575,000 Rp 220,575,000
15 ND-SB1201 Rp 5,830,000 Rp 214,745,000
24 KK-SB1205 Rp 121,000,000 Rp 93,745,000
Rp 93,745,000
Rp 93,745,000
Rp 93,745,000

VENDOR'S NAME
VENDOR ACCOUNT NO. 2101-02
PT DREAMS
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 15 Opening Balance a Rp 93,500,000
Dec 6 F.DS213 Rp 112,400,000 Rp 205,900,000
9 KK-SB1202 Rp 93,500,000 Rp 112,400,000
17 KK-SB1203 Rp 112,400,000 Rp -

Rp 93,745,000

93,745,000

-
MENU
 PT SHAKTI BANDUNG MENU
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 300,200,000
11201 455,750,000 21520 41,350,000
51000 300,200,000 41100 413,500,000
43000 900,000
755,950,000 755,950,000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11101 487,702,700 11201 381,150,000
41110 2,301,200 11310 77,800,000
51000 77,800,000 21520 9,720,000
41100 97,200,000
43000 230,000
81300 1,703,900

567,803,900 567,803,900
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 192,250,000 21210 211,975,000
11410 19,225,000
53000 500,000
211,975,000 211,975,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 326,900,000 11101 503,555,000
21310 20,000,000 52000 2,805,000
21520 18,700,000 11,410 11,500,000
91300 5,000,000
21410 1,800,000
82300 1,210,000
22100 10,000,000
82200 850,000
11310 119,000,000
21530 2,500,000
11410 11,900,000
517,860,000 517,860,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11202 10,120,000 11201 20,900,000
11310 7,200,000 11310 5,300,000
21210 5,830,000 11410 530,000
21520 980,000 51000 7,200,000
41120 9,800,000

33,930,000 33,930,000
 PETTY CASH JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11320 1,800,000 11102 2,940,000
61300 500,000 -
62200 340,000 -
62300 300,000 -
2,940,000 2,940,000

-
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account Number:
Account: Cash in Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 123,142,000 -
31 CRJ 487,702,700 - 610,844,700 -
31 CPJ - 503,555,000 107,289,700 -
31 SJR - - 107,289,700 -
31 PJR - - 107,289,700 -
31 PCB - - 107,289,700 -
11101 31 MJM - - 107,289,700 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000 -
31 CRJ - - 10,000,000 -
31 CPJ - - 10,000,000 -
31 SJR - - 10,000,000 -
31 PJR - - 10,000,000 -
31 PCB - 2,940,000 7,060,000 -
11102 31 MJM - - 7,060,000 -

Account Number:
Account: Marketable Securities GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 100,000,000 -
31 SJR - - 100,000,000
31 CRJ - - 100,000,000
31 CPJ - - 100,000,000
31 PJR - - 100,000,000
31 PCB - - 100,000,000
11103 31 MJM - - 100,000,000

Account Number:
Account: Account Receivable GENERAL LEDGER 11201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 391,270,000 -
31 SJR 455,750,000 - 847,020,000 -
31 CRJ - 381,150,000 465,870,000 -
31 CPJ - - 465,870,000 -
31 PJR - - 465,870,000 -
31 PCB - - 465,870,000 -
11201 31 MJM - 20,900,000 444,970,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 19,563,500
31 SJR - - - 19,563,500
31 CRJ - - - 19,563,500
31 CPJ - - - 19,563,500
31 PJR - - - 19,563,500
31 PCB - - - 19,563,500
11202 31 MJM 10,120,000 - - 9,443,500

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 186,000,000 -
31 SJR - 300,200,000 - 114,200,000
31 CRJ - 77,800,000 - 192,000,000
31 CPJ 119,000,000 - - 73,000,000
31 PJR 192,250,000 - 119,250,000 -
31 PCB - - 119,250,000 -
11310 31 MJM 7,200,000 5,300,000 121,150,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,700,000 -
31 SJR - - 5,700,000 -
31 CRJ - - 5,700,000 -
31 CPJ - - 5,700,000 -
31 PJR - - 5,700,000 -
31 PCB 1,800,000 - 7,500,000
11320 31 MJM - - 7,500,000 -

Account Number:
Account: Value Added Tax - In (VAT In) GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 11,500,000 -
31 SJR - - 11,500,000 -
31 CRJ - - 11,500,000 -
31 CPJ 11,900,000 11,500,000 11,900,000 -
31 PJR 19,225,000 - 31,125,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 PCB - - 31,125,000 -
11410 31 MJM - 530,000 30,595,000 -

Account Number:
Account: Investment in PT SMEA Jaya GENERAL LEDGER 12110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 439,027,000 -
31 SJR - - 439,027,000 -
31 CRJ - - 439,027,000 -
31 CPJ - - 439,027,000 -
31 PJR - - 439,027,000 -
31 PCB - - 439,027,000 -
12110 31 MJM - - 439,027,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 450,000,000 -
31 SJR - - 450,000,000 -
31 CRJ - - 450,000,000 -
31 CPJ - - 450,000,000 -
31 PJR - - 450,000,000 -
31 PCB - - 450,000,000 -
13100 31 MJM - - 450,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,550,000,000 -
31 SJR - - 1,550,000,000 -
31 CRJ - - 1,550,000,000 -
31 CPJ - - 1,550,000,000 -
31 PJR - - 1,550,000,000 -
31 PCB - - 1,550,000,000 -
13210 31 MJM - - 1,550,000,000 -

Account Number:
Account: Accum. Dep. – Building GENERAL LEDGER 13220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 518,750,000
31 SJR - - - 518,750,000
31 CRJ - - - 518,750,000
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 CPJ - - - 518,750,000
31 PJR - - - 518,750,000
31 PCB - - - 518,750,000
13220 31 MJM - - - 518,750,000

Account Number:
Account: Office Equipment at Cost GENERAL LEDGER 13310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 450,000,000 -
31 SJR - - 450,000,000 -
31 CRJ - - 450,000,000 -
31 CPJ - - 450,000,000 -
31 PJR - - 450,000,000 -
31 PCB - - 450,000,000 -
13310 31 MJM - - 450,000,000 -

Account Number:
Account: Accum. Dep. - Office Equipment GENERAL LEDGER 13320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 306,250,000
31 SJR - - - 306,250,000
31 CRJ - - - 306,250,000
31 CPJ - - - 306,250,000
31 PJR - - - 306,250,000
31 PCB - - - 306,250,000
13320 31 MJM - - - 306,250,000

Account Number:
Account: Vehicle at Cost GENERAL LEDGER 13410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 402,000,000 -
31 SJR - - 402,000,000 -
31 CRJ - - 402,000,000 -
31 CPJ - - 402,000,000 -
31 PJR - - 402,000,000 -
31 PCB - - 402,000,000 -
13410 31 MJM - - 402,000,000 -

Account Number:
Account: Accum. Dep. – Vehicle GENERAL LEDGER 13420
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 280,968,750
31 SJR - - - 280,968,750
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 CRJ - - - 280,968,750
31 CPJ - - - 280,968,750
31 PJR - - - 280,968,750
31 PCB - - - 280,968,750
13420 31 MJM - - - 280,968,750

Account Number:
Account: Accounts Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 214,500,000
31 SJR - - - 214,500,000
31 CRJ - - - 214,500,000
31 CPJ 326,900,000 - 112,400,000 -
31 PJR - 211,975,000 - 99,575,000
31 PCB - - - 99,575,000
21210 31 MJM 5,830,000 - - 93,745,000

Account Number:
Account: Wages & Salaries Payable GENERAL LEDGER 21310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 20,000,000
31 SJR - - - 20,000,000
31 CRJ - - - 20,000,000
31 CPJ 20,000,000 - - -
31 PJR - - - -
31 PCB - - - -
21310 31 MJM - - - -

Account Number:
Account: Electricity, Telp. & Water Payable GENERAL LEDGER 21410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 1,800,000
31 SJR - - - 1,800,000
31 CRJ - - - 1,800,000
31 CPJ 1,800,000 - - -
31 PJR - - - -
31 PCB - - - -
21410 31 MJM - - - -

Account Number:
Account: Dividend Payable GENERAL LEDGER 21510
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
21510 31 MJM - - - -

Account Number:
Account: Value Added Tax - VAT Out GENERAL LEDGER 21520
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 18,700,000
31 SJR - 41,350,000 - 60,050,000
31 CRJ - 9,720,000 - 69,770,000
31 CPJ 18,700,000 - - 51,070,000
31 PJR - - - 51,070,000
31 PCB - - - 51,070,000
21520 31 MJM 980,000 - - 50,090,000

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21530
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 2,500,000
31 SJR - - - 2,500,000
31 CRJ - - - 2,500,000
31 CPJ 2,500,000 - - -
31 PJR - - - -
31 PCB - - - -
21530 31 MJM - - - -

Account Number:
Account: VAT Payable GENERAL LEDGER 21540
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
21540 31 MJM - - - -

Account Number:
Account: Bank Loans GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
 PT SHAKTI BANDUNG
GENERAL LEDGER
Dec 1 Opening Balance - 390,000,000
31 SJR - - - 390,000,000
31 CRJ - - - 390,000,000
31 CPJ 10,000,000 - - 380,000,000
31 PJR - - - 380,000,000
31 PCB - - - 380,000,000
22100 31 MJM - - - 380,000,000

Account Number:
Account: Common Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 500,000,000
31 SJR - - - 500,000,000
31 CRJ - - - 500,000,000
31 CPJ - - - 500,000,000
31 PJR - - - 500,000,000
31 PCB - - - 500,000,000
31100 31 MJM - - - 500,000,000

Account Number:
Account: Retained Earnings GENERAL LEDGER 36000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 1,295,300,000
31 SJR - - - 1,295,300,000
31 CRJ - - - 1,295,300,000
31 CPJ - - - 1,295,300,000
31 PJR - - - 1,295,300,000
31 PCB - - - 1,295,300,000
36000 31 MJM - - - 1,295,300,000

Account Number:
Account: Dividend GENERAL LEDGER 37000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
37000 31 MJM - - - -

Account Number:
Account: Income Summary GENERAL LEDGER 38000
Balance
Date Description Ref. Debit Credit
 PT SHAKTI BANDUNG
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
38000 31 MJM - - - -

Account Number:
Account: Historical Balancing GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
39999 31 MJM - - - -

Account Number:
Account: Sales of Merchandise GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 3,523,800,000
31 SJR - 413,500,000 - 3,937,300,000
31 CRJ - 97,200,000 - 4,034,500,000
31 CPJ - - - 4,034,500,000
31 PJR - - - 4,034,500,000
31 PCB - - - 4,034,500,000
41100 31 MJM - - - 4,034,500,000

Account Number:
Account: Sales Discounts GENERAL LEDGER 41110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,900,000.00 -
31 SJR - - 1,900,000 -
31 CRJ 2,301,200 - 4,201,200 -
31 CPJ - - 4,201,200 -
31 PJR - - 4,201,200 -
31 PCB - - 4,201,200 -
41110 31 MJM - - 4,201,200 -

Account Number:
Account: Sales Returns GENERAL LEDGER
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account: Sales Returns GENERAL LEDGER 41120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 14,000,000 -
31 SJR - - 14,000,000 -
31 CRJ - - 14,000,000 -
31 CPJ - - 14,000,000 -
31 PJR - - 14,000,000 -
31 PCB - - 14,000,000 -
41120 31 MJM 9,800,000 - 23,800,000 -

Account Number:
Account: Freight Out GENERAL LEDGER 43000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - 900,000 - 900,000
31 CRJ - 230,000 - 1,130,000
31 CPJ - - - 1,130,000
31 PJR - - - 1,130,000
31 PCB - - - 1,130,000
43000 31 MJM - - - 1,130,000

Account Number:
Account: Cost of Goods Sold GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,473,663,500 -
31 SJR 300,200,000 - 2,773,863,500 -
31 CRJ 77,800,000 - 2,851,663,500 -
31 CPJ - - 2,851,663,500 -
31 PJR - - 2,851,663,500 -
31 PCB - - 2,851,663,500 -
51000 31 MJM - 7,200,000 2,844,463,500 -

Account Number:
Account: Purchase Discount GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 4,542,000
31 SJR - - - 4,542,000
31 CRJ - - - 4,542,000
31 CPJ - 2,805,000 - 7,347,000
31 PJR - - - 7,347,000
31 PCB - - - 7,347,000
52000 31 MJM - - - 7,347,000
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account Number:
Account: Freight In GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,800,000 -
31 SJR - - 1,800,000 -
31 CRJ - - 1,800,000 -
31 CPJ - - 1,800,000 -
31 PJR 500,000 - 2,300,000 -
31 PCB - - 2,300,000 -
53000 31 MJM - - 2,300,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 200,000,000 -
31 SJR - - 200,000,000 -
31 CRJ - - 200,000,000 -
31 CPJ - - 200,000,000 -
31 PJR - - 200,000,000 -
31 PCB - - 200,000,000 -
61100 31 MJM - - 200,000,000 -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
61200 31 MJM - - - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000 -
31 SJR - - 5,500,000 -
31 CRJ - - 5,500,000 -
31 CPJ - - 5,500,000 -
31 PJR - - 5,500,000 -
31 PCB 500,000 - 6,000,000 -
61300 31 MJM - - 6,000,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER

Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 44,343,750 -
31 SJR - - 44,343,750 -
31 CRJ - - 44,343,750 -
31 CPJ - - 44,343,750 -
31 PJR - - 44,343,750 -
31 PCB - - 44,343,750 -
61400 31 MJM - - 44,343,750 -

Account Number:
Account: Electicity, Water, Telp Expense GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 11,000,000 -
31 SJR - - 11,000,000 -
31 CRJ - - 11,000,000 -
31 CPJ - - 11,000,000 -
31 PJR - - 11,000,000 -
31 PCB - - 11,000,000 -
62100 31 MJM - - 11,000,000 -

Account Number:
Account: Maintenance Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,800,000 -
31 SJR - - 1,800,000 -
31 CRJ - - 1,800,000 -
31 CPJ - - 1,800,000 -
31 PJR - - 1,800,000 -
31 PCB 340,000 - 2,140,000 -
62200 31 MJM - - 2,140,000 -

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,300,000 -
31 SJR - - 3,300,000 -
31 CRJ - - 3,300,000 -
31 CPJ - - 3,300,000 -
31 PJR - - 3,300,000 -
31 PCB 300000 - 3,600,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER
62300 31 MJM - - 3,600,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,646,000 -
31 SJR - - 8,646,000 -
31 CRJ - - 8,646,000 -
31 CPJ - - 8,646,000 -
31 PJR - - 8,646,000 -
31 PCB - - 8,646,000 -
62400 31 MJM - - 8,646,000 -

Account Number:
Account: Depreciation Exp - Equipment GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 96,250,000 -
31 SJR - - 96,250,000 -
31 CRJ - - 96,250,000 -
31 CPJ - - 96,250,000 -
31 PJR - - 96,250,000 -
31 PCB - - 96,250,000 -
62600 31 MJM - - 96,250,000 -

Account Number:
Account: Depreciation Exp - Building GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 68,750,000 -
31 SJR - - 68,750,000 -
31 CRJ - - 68,750,000 -
31 CPJ - - 68,750,000 -
31 PJR - - 68,750,000 -
31 PCB - - 68,750,000 -
62700 31 MJM - - 68,750,000 -

Account Number:
Account: Other General & Adm Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,100,000 -
31 SJR - - 1,100,000 -
31 CRJ - - 1,100,000 -
31 CPJ - - 1,100,000 -
31 PJR - - 1,100,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 PCB - - 1,100,000 -
62900 31 MJM - - 1,100,000 -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 4,250,000
31 SJR - - - 4,250,000
31 CRJ - - - 4,250,000
31 CPJ - - - 4,250,000
31 PJR - - - 4,250,000
31 PCB - - - 4,250,000
81100 31 MJM - - - 4,250,000

Account Number:
Account: Devidend Revenue GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 5,500,000
31 SJR - - - 5,500,000
31 CRJ - - - 5,500,000
31 CPJ - - - 5,500,000
31 PJR - - - 5,500,000
31 PCB - - - 5,500,000
81200 31 MJM - - - 5,500,000

Account Number:
Account: Late fees collected GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - 3,810,000
31 SJR - - - 3,810,000
31 CRJ - 1,703,900 - 5,513,900
31 CPJ - - - 5,513,900
31 PJR - - - 5,513,900
31 PCB - - - 5,513,900
81300 31 MJM - - - 5,513,900

Account Number:
Account: Other Revenue GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 PJR - - - -
31 PCB - - - -
81400 31 MJM - - - -

Account Number:
Account: Bank Charge GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,350,000 -
31 SJR - - 9,350,000 -
31 CRJ - - 9,350,000 -
31 CPJ - - 9,350,000 -
31 PJR - - 9,350,000 -
31 PCB - - 9,350,000 -
82100 31 MJM - - 9,350,000 -

Account Number:
Account: Interest Expense GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,500,000 -
31 SJR - - 16,500,000 -
31 CRJ - - 16,500,000 -
31 CPJ 850,000 - 17,350,000 -
31 PJR - - 17,350,000 -
31 PCB - - 17,350,000 -
82200 31 MJM - - 17,350,000 -

Account Number:
Account: Late fees expense GENERAL LEDGER 82300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,894,000 -
31 SJR - - 1,894,000 -
31 CRJ - - 1,894,000 -
31 CPJ 1,210,000 - 3,104,000 -
31 PJR - - 3,104,000 -
31 PCB - - 3,104,000 -
82300 31 MJM - - 3,104,000 -

Account Number:
Account: Other Expense GENERAL LEDGER 82400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,700,000 -
31 SJR - - 1,700,000 -
31 CRJ - - 1,700,000 -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 CPJ - - 1,700,000 -
31 PJR - - 1,700,000 -
31 PCB - - 1,700,000 -
82400 31 MJM - - 1,700,000 -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 30,098,000 -
31 SJR - - 30,098,000 -
31 CRJ - - 30,098,000 -
31 CPJ 5,000,000 - 35,098,000 -
31 PJR - - 35,098,000 -
31 PCB - - 35,098,000 -
91300 31 MJM - - 35,098,000 -
MENU
 PT SHAKTI BANDUNG
TRIAL BALANCE
December 31, 2017

ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

MENU
11101 Cash in Bank 107,289,700 -
11102 Petty Cash 7,060,000 -
11103 Marketable Securities 100,000,000
11201 Account Receivable 444,970,000 -
11202 Allowance for Doubtful Debt - 9,443,500
11310 Merchandise Inventory 121,150,000 -
11320 Office Supplies 7,500,000 -
11410 Value Added Tax - In (VAT In) 30,595,000 -
12110 Investment in PT SMEA Jaya 439,027,000 -
13100 Land 450,000,000 -
13210 Building at Cost 1,550,000,000 -
13220 Accum. Dep. – Building - 518,750,000
13310 Office Equipment at Cost 450,000,000 -
13320 Accum. Dep. - Office Equipment - 306,250,000
13410 Vehicle at Cost 402,000,000 -
13420 Accum. Dep. – Vehicle - 280,968,750
21210 Accounts Payable - 93,745,000
21310 Wages & Salaries Payable - -
21410 Electricity, Telp. & Water Payable - -
21510 Dividend Payable - -
21520 Value Added Tax - VAT Out - 50,090,000
21530 Income Tax Payable - -
21540 VAT Payable - -
22100 Bank Loans - 380,000,000
31100 Common Stock - 500,000,000
36000 Retained Earnings - 1,295,300,000
37000 Dividend - -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - 4,034,500,000
41110 Sales Discounts 4,201,200 -
41120 Sales Returns 23,800,000 -
43000 Freight Out - 1,130,000
51000 Cost of Goods Sold 2,844,463,500 -
52000 Purchase Discount - 7,347,000
53000 Freight In 2,300,000 -
61100 Wages & Salaries Expense 200,000,000 -
61200 Bad Debt Expense - -
61300 Advertising Expense 6,000,000 -
61400 Depreciation Expense - Vehicles 44,343,750 -
62100 Electicity, Water, Telp Expense 11,000,000 -
62200 Maintenance Expense 2,140,000 -
62300 Newspaper & Tabloid Expense 3,600,000 -
62400 Supplies Expense 8,646,000 -
62600 Depreciation Exp - Equipment 96,250,000 -
62700 Depreciation Exp - Building 68,750,000 -
62900 Other General & Adm Expense 1,100,000 -
81100 Interest Revenue - 4,250,000
81200 Devidend Revenue - 5,500,000
81300 Late fees collected - 5,513,900
81400 Other Revenue - -
82100 Bank Charge 9,350,000 -
82200 Interest Expense 17,350,000 -
82300 Late fees expense 3,104,000 -
82400 Other Expense 1,700,000 -
91300 Income Taxes Expense 35,098,000 -
Amount 7,492,788,150 7,492,788,150

-
No Peserta: …….

Nama Peserta: ………………………………………………………………………………………..

PT SHAKTI BANDUNG
Memorial Journal (ADJUSTMENT)
December 2017 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 M-SB1202 Cash in Bank 11101 2,820,500
Bank Charge 82100 1,411,000
Interest Revenue 81100 4,231,500

31 M-SB1203 Supplies Expense 62400 5,500,000

Bad Debt Expense 61200 3,905,600
Office Supplies 11320 5,500,000
Allowance for Doubtful Debt 11202 3,905,600

31 M-SB1204 Depreciation Expense - Vehicles 61400 4,031,250

Depreciation Exp - Building 62700 6,250,000
Depreciation Exp - Equipment 62600 8,750,000
Accum. Dep. – Vehicle 13420 4,031,250
Accum. Dep. – Building 13220 6,250,000
Accum. Dep. - Office Equipment 13320 8,750,000

31 M-SB1205 Wages & Salaries Expense 61100 20,000,000

Electicity, Water, Telp Expense 62100 1,900,000
Wages & Salaries Payable 21310 17,500,000
Income Tax Payable 21530 2,500,000
Electricity, Telp. & Water Payable 21410 1,900,000

31 M-SB1206 Dividend 37000 50,000,000

Dividend Payable 21510 45,000,000
Income Tax Payable 21530 5,000,000

31 M-SB1207 Income Taxes Expense 91300 5,009,000

Income Tax Payable 21530 5,009,000
 109,577,350 109,577,350
- -

11101 2,820,500.00 -
82100 1,411,000.00 -
62400 5,500,000.00 -
61200 3,905,600.00 -
61400 4,031,250.00 -
62700 6,250,000.00 -
62600 8,750,000.00 -
61100 20,000,000.00 -
62100 1,900,000.00 -
37000 50,000,000.00 -
91300 5,009,000.00 -
81100 - 4,231,500.00
11320 - 5,500,000.00
11202 - 3,905,600.00
13420 - 4,031,250.00
13220 - 6,250,000.00
13320 - 8,750,000.00
21310 - 17,500,000.00
21410 - 1,900,000.00
21510 - 45,000,000.00
21530 - 12,509,000.00
- -
0 - -

01♦

109,577,350.00 109,577,350.00

-
MENU
-
 PT SHAKTI BANDUNG
GENERAL LEDGER

Account Number:
Account: Cash in Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 107,289,700 -
31 Adjusment JM 2,820,500 - 110,110,200 -
11101 31 Closing JM - - 110,110,200 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 7,060,000 -
31 Adjusment JM - - 7,060,000 -
11102 31 Closing JM - - 7,060,000 -

Account Number:
Account: Marketable Securities GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 100,000,000 -
31 Adjusment JM - - 100,000,000 -
11103 31 Closing JM - - 100,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER 11201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 444,970,000 -
31 Adjusment JM - - 444,970,000 -
11201 31 Closing JM - - 444,970,000 -

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 9,443,500
31 Adjusment JM - 3,905,600 - 13,349,100
11202 31 Closing JM - - - 13,349,100

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 121,150,000 -
31 Adjusment JM - - 121,150,000 -
11310 31 Closing JM - - 121,150,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11320
 PT SHAKTI BANDUNG
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 7,500,000 -
31 Adjusment JM - 5,500,000 2,000,000 -
11320 31 Closing JM - - 2,000,000 -

Account Number:
Account: Value Added Tax - In (VAT In) GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 30,595,000 -
31 Adjusment JM - - 30,595,000 -
11410 31 Closing JM - - 30,595,000 -

Account Number:
Account: Investment in PT SMEA Jaya GENERAL LEDGER 12110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 439,027,000 -
31 Adjusment JM - - 439,027,000 -
12110 31 Closing JM - - 439,027,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 450,000,000 -
31 Adjusment JM - - 450,000,000 -
13100 31 Closing JM - - 450,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,550,000,000 -
31 Adjusment JM - - 1,550,000,000 -
13210 31 Closing JM - - 1,550,000,000 -

Account Number:
Account: Accum. Dep. – Building GENERAL LEDGER 13220
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 518,750,000
31 Adjusment JM - 6,250,000 - 525,000,000
13220 31 Closing JM - - - 525,000,000

Account Number:
Account: Office Equipment at Cost GENERAL LEDGER 13310
Balance
Date Description Ref. Debit Credit
Debit Credit
 PT SHAKTI BANDUNG
GENERAL LEDGER
Dec 31 Opening Balance a 450,000,000 -
31 Adjusment JM - - 450,000,000 -
13310 31 Closing JM - - 450,000,000 -

Account Number:
Account: Accum. Dep. - Office Equipment GENERAL LEDGER 13320
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 306,250,000
31 Adjusment JM - 8,750,000 - 315,000,000
13320 31 Closing JM - - - 315,000,000

Account Number:
Account: Vehicle at Cost GENERAL LEDGER 13410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 402,000,000 -
31 Adjusment JM - - 402,000,000 -
13410 31 Closing JM - - 402,000,000 -

Account Number:
Account: Accum. Dep. – Vehicle GENERAL LEDGER 13420
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 280,968,750
31 Adjusment JM - 4,031,250 - 285,000,000
13420 31 Closing JM - - - 285,000,000

Account Number:
Account: Accounts Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 93,745,000
31 Adjusment JM - - - 93,745,000
21210 31 Closing JM - - - 93,745,000

Account Number:
Account: Wages & Salaries Payable GENERAL LEDGER 21310
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 17,500,000 - 17,500,000
21310 31 Closing JM - - - 17,500,000

Account Number:
Account: Electricity, Telp. & Water Payable GENERAL LEDGER 21410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 1,900,000 - 1,900,000
 PT SHAKTI BANDUNG
GENERAL LEDGER
21410 31 Closing JM - - - 1,900,000

Account Number:
Account: Dividend Payable GENERAL LEDGER 21510
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 45,000,000 - 45,000,000
21510 31 Closing JM - - - 45,000,000

Account Number:
Account: Value Added Tax - VAT Out GENERAL LEDGER 21520
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 50,090,000
31 Adjusment JM - - - 50,090,000
21520 31 Closing JM - - - 50,090,000

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21530
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 12,509,000 - 12,509,000
21530 31 Closing JM - - - 12,509,000

Account Number:
Account: VAT Payable GENERAL LEDGER 21540
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21540 31 Closing JM - - - -

Account Number:
Account: Bank Loans GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 380,000,000
31 Adjusment JM - - - 380,000,000
22100 31 Closing JM - - - 380,000,000

Account Number:
Account: Common Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 500,000,000
31 Adjusment JM - - - 500,000,000
31100 31 Closing JM - - - 500,000,000
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account Number:
Account: Retained Earnings GENERAL LEDGER 36000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 1,295,300,000
31 Adjusment JM - - - 1,295,300,000
36000 31 Closing JM 50,000,000 622,519,100 - 1,867,819,100

Account Number:
Account: Dividend GENERAL LEDGER 37000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 50,000,000 - 50,000,000 -
37000 31 Closing JM - 50,000,000 - -

Account Number:
Account: Income Summary GENERAL LEDGER 38000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
38000 31 Closing JM 4,062,472,400 4,062,472,400 - -

Account Number:
Account: Historical Balancing GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
39999 31 Closing JM - - - -

Account Number:
Account: Sales of Merchandise GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 4,034,500,000
31 Adjusment JM - - - 4,034,500,000
41100 31 Closing JM 4,034,500,000 - - -

Account Number:
Account: Sales Discounts GENERAL LEDGER 41110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 4,201,200 -
31 Adjusment JM - - 4,201,200 -
41110 31 Closing JM - 4,201,200 - -

Account Number:
Account: Sales Returns GENERAL LEDGER 41120
Balance
Date Description Ref. Debit Credit
 PT SHAKTI BANDUNG
GENERAL LEDGER
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 23,800,000 -
31 Adjusment JM - - 23,800,000 -
41120 31 Closing JM - 23,800,000 - -

Account Number:
Account: Freight Out GENERAL LEDGER 43000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 1,130,000
31 Adjusment JM - - - 1,130,000
31 Closing JM 1,130,000 - - -

Account Number:
Account: Cost of Goods Sold GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2,844,463,500 -
31 Adjusment JM - - 2,844,463,500 -
31 Closing JM - 2,844,463,500 - -

Account Number:
Account: Purchase Discount GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 7,347,000
31 Adjusment JM - - - 7,347,000
31 Closing JM 7,347,000 - - -

Account Number:
Account: Freight In GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2,300,000 -
31 Adjusment JM - - 2,300,000 -
31 Closing JM - 2,300,000 - -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 200,000,000 -
31 Adjusment JM 20,000,000 - 220,000,000 -
31 Closing JM - 220,000,000 - -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
 PT SHAKTI BANDUNG
GENERAL LEDGER
31 Adjusment JM 3,905,600 - 3,905,600 -
31 Closing JM - 3,905,600 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 6,000,000 -
31 Adjusment JM - - 6,000,000 -
31 Closing JM - 6,000,000 - -

Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 44,343,750 -
31 Adjusment JM 4,031,250 - 48,375,000 -
31 Closing JM - 48,375,000 - -

Account Number:
Account: Electicity, Water, Telp Expense GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 11,000,000 -
31 Adjusment JM 1,900,000 - 12,900,000 -
31 Closing JM - 12,900,000 - -

Account Number:
Account: Maintenance Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2,140,000 -
31 Adjusment JM - - 2,140,000 -
31 Closing JM - 2,140,000 - -

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 3,600,000 -
31 Adjusment JM - - 3,600,000 -
31 Closing JM - 3,600,000 - -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 8,646,000 -
31 Adjusment JM 5,500,000 - 14,146,000 -
31 Closing JM - 14,146,000 - -
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account Number:
Account: Depreciation Exp - Equipment GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 96,250,000 -
31 Adjusment JM 8,750,000 - 105,000,000 -
31 Closing JM - 105,000,000 - -

Account Number:
Account: Depreciation Exp - Building GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 68,750,000 -
31 Adjusment JM 6,250,000 - 75,000,000 -
31 Closing JM - 75,000,000 - -

Account Number:
Account: Other General & Adm Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,100,000 -
31 Adjusment JM - - 1,100,000 -
31 Closing JM - 1,100,000 - -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 4,250,000
31 Adjusment JM - 4,231,500 - 8,481,500
31 Closing JM 8,481,500 - - -

Account Number:
Account: Devidend Revenue GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 5,500,000
31 Adjusment JM - - - 5,500,000
31 Closing JM 5,500,000 - - -

Account Number:
Account: Late fees collected GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 5,513,900
31 Adjusment JM - - - 5,513,900
31 Closing JM 5,513,900 - - -

Account Number:
Account: Other Revenue GENERAL LEDGER
 PT SHAKTI BANDUNG
GENERAL LEDGER
Account: Other Revenue GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Bank Charge GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 9,350,000 -
31 Adjusment JM 1,411,000 - 10,761,000 -
31 Closing JM - 10,761,000 - -

Account Number:
Account: Interest Expense GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 17,350,000 -
31 Adjusment JM - - 17,350,000 -
31 Closing JM - 17,350,000 - -

Account Number:
Account: Late fees expense GENERAL LEDGER 82300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 3,104,000 -
31 Adjusment JM - - 3,104,000 -
31 Closing JM - 3,104,000 - -

Account Number:
Account: Other Expense GENERAL LEDGER 82400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,700,000 -
31 Adjusment JM - - 1,700,000 -
31 Closing JM - 1,700,000 - -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 35,098,000 -
31 Adjusment JM 5,009,000 - 40,107,000 -
31 Closing JM - 40,107,000 - -
MENU
 PT SHAKTI BANDUNG
worksheet
December 2017
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11101 Cash in Bank 107,289,700 - 2,820,500 - 110,110,200 -
11102 Petty Cash 7,060,000 - - - 7,060,000 -
11103 Marketable Securities 100,000,000 - - 100,000,000 -
11201 Account Receivable 444,970,000 - - - 444,970,000 -
11202 Allowance for Doubtful Debt - 9,443,500 - 3,905,600 - 13,349,100
11310 Merchandise Inventory 121,150,000 - - - 121,150,000 -
11320 Office Supplies 7,500,000 - - 5,500,000 2,000,000 -
11410 Value Added Tax - In (VAT In) 30,595,000 - - - 30,595,000 -
12110 Investment in PT SMEA Jaya 439,027,000 - - - 439,027,000 -
13100 Land 450,000,000 - - - 450,000,000 -
13210 Building at Cost 1,550,000,000 - - - 1,550,000,000 -
13220 Accum. Dep. – Building - 518,750,000 - 6,250,000 - 525,000,000
13310 Office Equipment at Cost 450,000,000 - - - 450,000,000 -
13320 Accum. Dep. - Office Equipment - 306,250,000 - 8,750,000 - 315,000,000
13410 Vehicle at Cost 402,000,000 - - - 402,000,000 -
13420 Accum. Dep. – Vehicle - 280,968,750 - 4,031,250 - 285,000,000
21210 Accounts Payable - 93,745,000 - - - 93,745,000
21310 Wages & Salaries Payable - - - 17,500,000 - 17,500,000
21410 Electricity, Telp. & Water Payable - - - 1,900,000 - 1,900,000
21510 Dividend Payable - - - 45,000,000 - 45,000,000
21520 Value Added Tax - VAT Out - 50,090,000 - - - 50,090,000
21530 Income Tax Payable - - - 12,509,000 - 12,509,000
21540 VAT Payable - - - - - -
22100 Bank Loans - 380,000,000 - - - 380,000,000
31100 Common Stock - 500,000,000 - - - 500,000,000
36000 Retained Earnings - 1,295,300,000 - - - 1,295,300,000
37000 Dividend - - 50,000,000 - 50,000,000 -
Jumlah dipindahkan 4,109,591,700 3,434,547,250 52,820,500 105,345,850 4,156,912,200 3,534,393,100
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah Pindahan 4,109,591,700 3,434,547,250 52,820,500 105,345,850 4,156,912,200 3,534,393,100
41100 Sales of Merchandise - 4,034,500,000 - - - 4,034,500,000
41110 Sales Discounts 4,201,200 - - - 4,201,200 -
41120 Sales Returns 23,800,000 - - - 23,800,000 -
43000 Freight Out - 1,130,000 - - - 1,130,000
51000 Cost of Goods Sold 2,844,463,500 - - - 2,844,463,500 -
52000 Purchase Discount - 7,347,000 - - - 7,347,000
53000 Freight In 2,300,000 - - - 2,300,000 -
61100 Wages & Salaries Expense 200,000,000 - 20,000,000 - 220,000,000 -
61200 Bad Debt Expense - - 3,905,600 - 3,905,600 -
61300 Advertising Expense 6,000,000 - - - 6,000,000 -
61400 Depreciation Expense - Vehicles 44,343,750 - 4,031,250 - 48,375,000 -
 PT SHAKTI BANDUNG
worksheet
December 2017
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
62100 Electicity, Water, Telp Expense 11,000,000 - 1,900,000 - 12,900,000 -
62200 Maintenance Expense 2,140,000 - - - 2,140,000 -
62300 Newspaper & Tabloid Expense 3,600,000 - - - 3,600,000 -
62400 Supplies Expense 8,646,000 - 5,500,000 - 14,146,000 -
62600 Depreciation Exp - Equipment 96,250,000 - 8,750,000 - 105,000,000 -
62700 Depreciation Exp - Building 68,750,000 - 6,250,000 - 75,000,000 -
62900 Other General & Adm Expense 1,100,000 - - - 1,100,000 -
81100 Interest Revenue - 4,250,000 - 4,231,500 - 8,481,500
81200 Devidend Revenue - 5,500,000 - - - 5,500,000
81300 Late fees collected - 5,513,900 - - - 5,513,900
81400 Other Revenue - - - - - -
82100 Bank Charge 9,350,000 - 1,411,000 - 10,761,000 -
82200 Interest Expense 17,350,000 - - - 17,350,000 -
82300 Late fees expense 3,104,000 - - - 3,104,000 -
82400 Other Expense 1,700,000 - - - 1,700,000 -
91300 Income Taxes Expense 35,098,000 - 5,009,000 - 40,107,000 -
7,492,788,150 7,492,788,150 109,577,350 109,577,350 7,596,865,500 7,596,865,500
38000 Income Summary - -
- -

MENU!A1
TI BANDUNG
ksheet
ember 2017
Income Summary Balance Sheet

DEBIT CREDIT DEBIT CREDIT

- - 110,110,200 -
- - 7,060,000 -
- - 100,000,000 -
- - 444,970,000 -
- - - 13,349,100
- - 121,150,000 -
- - 2,000,000 -
- - 30,595,000 -
- - 439,027,000 -
- - 450,000,000 -
- - 1,550,000,000 -
- - - 525,000,000
- - 450,000,000 -
- - - 315,000,000
- - 402,000,000 -
- - - 285,000,000
- - - 93,745,000
- - - 17,500,000
- - - 1,900,000
- - - 45,000,000
- - - 50,090,000
- - - 12,509,000
- - - -
- - - 380,000,000
- - - 500,000,000
- - - 1,295,300,000
- - 50,000,000 -
- - 4,156,912,200 3,534,393,100
Income Summary Balance Sheet
DEBIT CREDIT DEBIT CREDIT
- - 4,156,912,200 3,534,393,100
4,034,500,000 - -
4,201,200 - -
23,800,000 - - -
- 1,130,000 - -
2,844,463,500 - - -
- 7,347,000 - -
2,300,000 - - -
220,000,000 - - -
3,905,600 - - -
6,000,000 - - -
48,375,000 - - -
TI BANDUNG
ksheet
ember 2017
Income Summary Balance Sheet

DEBIT CREDIT DEBIT CREDIT

12,900,000 - - -
2,140,000 - - -
3,600,000 - - -
14,146,000 - - -
105,000,000 - - -
75,000,000 - - -
1,100,000 - - -
- 8,481,500 - -
- 5,500,000 - -
- 5,513,900 - -
- - - -
10,761,000 - - -
17,350,000 - - -
3,104,000 - - -
1,700,000 - - -
40,107,000 - - -
3,439,953,300 4,062,472,400 4,156,912,200 3,534,393,100
622,519,100 622,519,100
4,062,472,400 4,062,472,400 4,156,912,200 4,156,912,200

(2,843,333,500)
(28,433,335)
 PT SHAKTI BANDUNG
INCOME STATEMENT
For The Year Ended, December, 31, 2017
41100 Sales of Merchandise Rp 4,034,500,000

41110 Sales Discounts Rp (4,201,200)

41120 Sales Returns Rp (23,800,000)

43000 Freight Out Rp 1,130,000

Net Sales Rp 4,007,628,800

51000 Cost of Goods Sold Rp (2,844,463,500)

52000 Purchase Discount Rp 7,347,000

53000 Freight In Rp (2,300,000)

Cost Of Goods Sold Rp (2,839,416,500)

Gross Profit Rp 1,168,212,300

Operating Expense

61100 Wages & Salaries Expense Rp (220,000,000)

61200 Bad Debt Expense Rp (3,905,600)

61300 Advertising Expense Rp (6,000,000)

61400 Depreciation Expense - Vehicles Rp (48,375,000)

62100 Electicity, Water, Telp Expense Rp (12,900,000)

62200 Maintenance Expense Rp (2,140,000)

62300 Newspaper & Tabloid Expense Rp (3,600,000)

62400 Supplies Expense Rp (14,146,000)

62600 Depreciation Exp - Equipment Rp (105,000,000)

62700 Depreciation Exp - Building Rp (75,000,000)

62900 Other General & Adm Expense Rp (1,100,000)

Total Operating Expense Rp (492,166,600)

Operating Income Rp 676,045,700

Other Income

81100 Interest Revenue Rp 8,481,500

81200 Devidend Revenue Rp 5,500,000

81300 Late fees collected Rp 5,513,900

81400 Other Revenue Rp -

Amount Rp 19,495,400

Other Expense

82100 Bank Charge Rp (10,761,000)

82200 Interest Expense Rp (17,350,000)

82300 Late fees expense Rp (3,104,000)

82400 Other Expense Rp (1,700,000)

 Amount Rp (32,915,000)

Total Other Income/Expense Rp (13,419,600)

Earning Before Taxes Rp 662,626,100

91300 Income Taxes Expense Rp (40,107,000)

Earning After Taxes Rp 622,519,100

Rp -

Rp 4,010,700,000.000

40,107,000
MENU
 pt shakti bandung
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2017

Description Commond Stock Retained Earning Total

Balance at december, 31, 2016 500,000,000 1,295,300,000 1,795,300,000

Net Income 622,519,100 622,519,100

Dividen (50,000,000) (50,000,000)

Balance Sheet December, 31, 2017 500,000,000 1,867,819,100 2,367,819,100

 PT SHAKTI BANDUN
BALANCE SHEET
AS AT DECEMBER, 31, 2017 and 20

ASSETS 2017 2016

Current Assets
11101 Cash in Bank 110,110,200 75,488,500
11102 Petty Cash 7,060,000 9,000,000
11103 Marketable Securities 100,000,000 -
11201 Account Receivable 444,970,000 652,000,000
11202 Allowance for Doubtful Debt (13,349,100) (19,563,500)
11310 Merchandise Inventory 121,150,000 96,000,000
11320 Office Supplies 2,000,000 3,000,000
11410 Value Added Tax - In (VAT In) 30,595,000 25,000,000
12110 Investment in PT SMEA Jaya 439,027,000 -

Amount 1,241,563,100 840,925,000

Non Current Assets
13100 Land 450,000,000 200,000,000
13210 Building at Cost 1,550,000,000 1,550,000,000
13220 Accum. Dep. – Building (525,000,000) (450,000,000)
13310 Office Equipment at Cost 450,000,000 450,000,000
13320 Accum. Dep. - Office Equipment (315,000,000) (210,000,000)
13410 Vehicle at Cost 402,000,000 402,000,000
13420 Accum. Dep. – Vehicle (285,000,000) (236,625,000)

Amount 1,727,000,000 1,705,375,000

Total Assets 2,968,563,100 2,546,300,000

- -

-
PT SHAKTI BANDUNG
BALANCE SHEET MENU

S AT DECEMBER, 31, 2017 and 2016

LIABILITIES & EQUITIES 2017 2016

Current Liabilities
Accounts Payable 93,745,000 150,000,000 21210

Wages & Salaries Payable 17,500,000 18,000,000 21310

Electricity, Telp. & Water Payable 1,900,000 1,500,000 21410

Dividend Payable 45,000,000 36,000,000 21510

Value Added Tax - VAT Out 50,090,000 35,000,000 21520

Income Tax Payable 12,509,000 10,500,000 21530

VAT Payable - 21540

Amount 220,744,000 251,000,000

Long Term Debts
Bank Loans 380,000,000 500,000,000 22100

Equities
Common Stock 500,000,000 500,000,000 31100

Retained Earnings 1,867,819,100 1,295,300,000 36000

Amount 2,367,819,100 1,795,300,000

Total Liabilities & Equites 2,968,563,100 2,546,300,000

 PT SHAKTI BANDUNG
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2017
OPERATING ACTIVITIES
### Earning After Taxes Rp 622,519,100

### Bad Debt Expense Rp 3,905,600

### Depreciation Expense - Vehicles Rp 48,375,000

### Depreciation Exp - Equipment Rp 105,000,000

### Depreciation Exp - Building Rp 75,000,000

### Account Receivable Rp 196,910,000
### Merchandise Inventory Increase/Decrease Rp (25,150,000)
### Office Supplies Increase/Decrease Rp 1,000,000
### Value Added Tax - In (VAT In) Increase/Decrease Rp (5,595,000)
### Accounts Payable Increase/Decrease Rp (56,255,000)
### Wages & Salaries Payable Increase/Decrease Rp (500,000)
### Electricity, Telp. & Water Payable Increase/Decrease Rp 400,000
### Value Added Tax - VAT Out Increase/Decrease Rp 15,090,000
### Income Tax Payable Increase/Decrease Rp 1,009,000
Net Cash flow from operating activities Rp 981,708,700

INVESTING ACTIVITIES
Purchases Of Building Rp (250,000,000)
### Investment in PT SMEA Jaya Increase/Decrease Rp (439,027,000)

Net cash flow used to Investing activities Rp (689,027,000)

FINANCING ACTIVITIES
Payment of Devidend Rp (40,000,000)
Payment Bank Loan Rp (120,000,000)
Net cash flow Used to Investing activities Rp (160,000,000)
Increase/Decrease Cash & Equivalent Cash Rp 132,681,700
Cash & Equivalent Cash 31 desember 2016 Rp 84,488,500
Cash & Equivalent Cash 31 desember 2017 Rp 217,170,200

217,170,200
Operating Activities Used -
Indirect Method
MENU!A1
 PT SHAKTI BANDUNG
Memorial Journal (CLOSING ENTRY)
December 2017 Page :

DOC.
DATE ACCOUNT NAME AND DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-17 BM-13 Sales of Merchandise 41100 4,034,500,000.00
Freight Out 43000 1,130,000.00
Purchase Discount 52000 7,347,000.00
Interest Revenue 81100 8,481,500.00
Devidend Revenue 81200 5,500,000.00
Late fees collected 81300 5,513,900.00
Income Summary 38000 4,062,472,400.00

31-Dec-14 BM-14 Income Summary 38000 3,439,953,300.00

Sales Discounts 41110 4,201,200.00
Sales Returns 41120 23,800,000.00
Cost of Goods Sold 51000 2,844,463,500.00
Freight In 53000 2,300,000.00
Wages & Salaries Expense 61100 220,000,000.00
Bad Debt Expense 61200 3,905,600.00
Advertising Expense 61300 6,000,000.00
Depreciation Expense - Vehicles 61400 48,375,000.00
Electicity, Water, Telp Expense 62100 12,900,000.00
Maintenance Expense 62200 2,140,000.00
Newspaper & Tabloid Expense 62300 3,600,000.00
Supplies Expense 62400 14,146,000.00
Depreciation Exp - Equipment 62600 105,000,000.00
Depreciation Exp - Building 62700 75,000,000.00
Other General & Adm Expense 62900 1,100,000.00
Bank Charge 82100 10,761,000.00
Interest Expense 82200 17,350,000.00
Late fees expense 82300 3,104,000.00
Other Expense 82400 1,700,000.00
Income Taxes Expense 91300 40,107,000.00

31-Dec-14 BM-15 Income Summary 38000 622,519,100.00

Retained Earnings 36000 622,519,100.00

31-Dec-14 BM-16 Retained Earnings 36000 50,000,000.00

Dividend 37000 50,000,000.00
Total 8,174,944,800.00 8,174,944,800.00
-

REKAPITULASI :
41100 4,034,500,000.00 -
43000 1,130,000.00 -
52000 7,347,000.00 -
81100 8,481,500.00 -
81200 5,500,000.00 -
81300 5,513,900.00 -
38000 4,062,472,400.00 4,062,472,400.00
41110 - 4,201,200.00
41120 - 23,800,000.00
51000 - 2,844,463,500.00
53000 - 2,300,000.00
61100 - 220,000,000.00
61200 - 3,905,600.00
61300 - 6,000,000.00
61400 - 48,375,000.00
62100 - 12,900,000.00
62200 - 2,140,000.00
62300 - 3,600,000.00
62400 - 14,146,000.00
62600 - 105,000,000.00
62700 - 75,000,000.00
62900 - 1,100,000.00
82100 - 10,761,000.00
82200 - 17,350,000.00
82300 - 3,104,000.00
82400 - 1,700,000.00
91300 - 40,107,000.00
36000 50,000,000.00 622,519,100.00
37000 - 50,000,000.00
8,174,944,800.00 8,174,944,800.00

-
MENU
 PT SHAKTI BANDUNG
CLOSING BALANCE
December 31, 2017

ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11101 Cash in Bank 110,110,200 -

11102 Petty Cash 7,060,000 -

11103 Marketable Securities 100,000,000 -

11201 Account Receivable 444,970,000 -

11202 Allowance for Doubtful Debt - 13,349,100

11310 Merchandise Inventory 121,150,000 -

11320 Office Supplies 2,000,000 -

11410 Value Added Tax - In (VAT In) 30,595,000 -

12110 Investment in PT SMEA Jaya 439,027,000 -

13100 Land 450,000,000 -

13210 Building at Cost 1,550,000,000 -

13220 Accum. Dep. – Building - 525,000,000

13310 Office Equipment at Cost 450,000,000 -

13320 Accum. Dep. - Office Equipment - 315,000,000

13410 Vehicle at Cost 402,000,000 -

13420 Accum. Dep. – Vehicle - 285,000,000

21210 Accounts Payable - 93,745,000

21310 Wages & Salaries Payable - 17,500,000

21410 Electricity, Telp. & Water Payable - 1,900,000

21510 Dividend Payable - 45,000,000

21520 Value Added Tax - VAT Out - 50,090,000

21530 Income Tax Payable - 12,509,000

21540 VAT Payable - -

22100 Bank Loans - 380,000,000

31100 Common Stock - 500,000,000

36000 Retained Earnings - 1,867,819,100

37000 Dividend - -

4,106,912,200 4,106,912,200

-
MENU