PD ANSIRA

NERACA SALDO
PERIODE 31 DESEMBER 2016

NO AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash In Bank Rp 241,123,000
1-1200 Petty Cash Rp 500,000
1-1300 Account Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000
1-1500 Inventory Rp 570,000,000
1-1600 Store Supplies Rp 15,500,000
1-1700 Prepaid Insurance Rp 12,000,000
1-1800 Prepaid Rent Rp 24,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-2100 Stock Investment Rp 67,200,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 4,800,000
2-1100 Master Card
2-1200 Account Payable Rp 717,420,000
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out Rp 139,350,000
2-1600 VAT In Rp 119,780,000
2-2100 BNI Loan Rp 285,000,000
3-1100 Tn Muhayan Capital Rp 400,430,000
3-1200 Tn Muhayan Drawing Rp 23,100,000
4-1100 Sales Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000
4-1300 sales discount Rp 32,422,000
5-1100 Cost of Goods Sold Rp 1,147,800,000
5-1200 Freight Paid Rp 5,720,000
5-1300 Purchase Discount Rp 34,680,000
6-1100 Advertising Expense Rp 1,850,000
6-1200 Tel & Elec. Expense Rp 6,550,000
6-1300 Store Supplies Expense Rp 11,150,000
6-1400 Bad Debt Expense Rp 3,600,000
6-1450 Spoilage Expense Rp 8,500,000
6-1500 Depreciation Expense Rp 4,800,000
6-1600 Insurance Expense Rp 6,000,000
6-1700 Rent Expense Rp 22,000,000
6-1800 Wages and Salaries Expense Rp 49,500,000
6-1900 Other Operating Expense Rp 8,465,000
8-1100 Interest Revenue Rp 30,000,000
8-1200 Devident Income Rp 62,180,000
8-1300 Gain Loss on Sale of Stock Rp 2,800,000
8-1400 Freight Collected Rp 19,025,000
8-1500 Late Fees Collected Rp 5,020,000
9-1100 Interest Expense Rp 8,515,000
9-1200 Bank Service Charge Rp 3,300,000
9-1300 Late Fees Paid Rp 1,800,000
9-1400 Income Tax Expense
TOTAL Rp 3,268,705,000 Rp 3,268,705,000
 CASH
PERIOD

DEB
DATE Doc. No. Description Ref
CASH

ACC NAME
Dec 1 KM-001 Deviden Cash PT. Makmur Adil Rp 2,500,000
4 KM-002 Toko Sari Rp 32,340,000 sales discount
6 KM-003 Toko Intan Rp 184,338,000 sales discount
11 KM-004 Penjualan Tunai Rp 226,645,000

COGS
20 KM-008 Toko Maya Rp 27,500,000
27 KM-009 Toko Pahri Rp 6,000,000
28 KM-010 toko indah Rp 22,220,000
28 KM-011 penjualan saham Rp 42,000,000 Gain loss on sale st
TOTAL Rp 543,543,000
 PD ANSIRA
RECEIPT JOURNAL
DE DESEMBER 2016
dalam rupiah

BET CREDIT
Other Account
SERBA-SERBI
ACC. RECEIVABLE Account Name Account No
ACC NUMBER AMOUNT
Devident Income 8-1200
4-1300 Rp 660,000 Rp 33,000,000
4-1301 Rp 3,762,000 Rp 188,100,000
Sales 4-1100
vat-out 2-1500
Freight Collected 8-1400
5-1100 Rp 180,000,000 Inventory 1-1500
Rp 27,500,000
Rp 6,000,000 1-1400
Rp 22,000,000 Late Fees Collected 8-1500
8-1300 Rp 2,800,000 Stock Investment 1-2100
Rp 187,222,000 Rp 276,600,000
 REKAPITULASI
DEBET K
t NO AKUN JUMLAH NO AKUN
Amount 1-1100 Rp 543,543,000 1-1300
4-1300 Rp 4,422,000 1-1400
Rp 2,500,000 5-1100 Rp 180,000,000 1-1500
8-1300 Rp 2,800,000 1-2100
2-1500
Rp 206,000,000 4-1100
Rp 20,600,000 8-1200
Rp 45,000 8-1400
Rp 180,000,000 8-1500
TOTAL Rp 730,765,000 TOTAL

Rp 220,000
Rp 44,800,000
Rp 454,165,000
KREDIT
JUMLAH
Rp 270,600,000
Rp 6,000,000
Rp 180,000,000
Rp 44,800,000
Rp 20,600,000
Rp 206,000,000
Rp 2,500,000
Rp 45,000
Rp 220,000
Rp 730,765,000
 PD ANSIRA
CASH PAYMENT JOUR
December 31,2016

DEBET
DATE Doc. No. DESCRIPTION Ref Ot
ACC. PAYABLE Account Name

DEC 2 KK-001 PT ASIA 27,500,000

3 KK-002 Tn. Furqan 22,000,000
7 KK-003 Pembayaran PPN bln. Nov PPN Payable
14 KK-004 PT ANGKASA 258,500,000 Late Fees Paid
18 KK-005 PT BUANA 16,500,000
20 KK-006 BNI BNI
Interest Expense

TOTAL 324,500,000
RNAL
6

CREDIT NO AKUN
ther Account 2-1100
CASH
Account No Amount PURCHASE DISC. 2-1200
2-1400
825,000 26,675,000 2-2100
22,000,000 9-1100
2-1400 10,720,000 10,720,000 9-1300
9-1300 165,000 258,665,000
16,500,000
2-2100 15,000,000 18,000,000
9-1100 3,000,000 TOTAL

28,885,000 825,000 352,560,000

 DEBET KREDIT
JUMLAH NO AKUN JUMLAH
Rp 3,600,000 1-1100 Rp 348,420,000
Rp 324,500,000 5-1300 Rp 8,580,000
Rp 10,720,000
Rp 15,000,000
Rp 3,015,000
Rp 165,000

Rp 357,000,000 TOTAL Rp 357,000,000

 PD ANSIRA
CASH RECEIPT JOURNAL
PERIODE DESEMBER 2016

D
DATE DOC. NO DESC
ACC. NAME
Des 2 V12-1 Pembuatan brosur Advertising Expense
4 V12-2 pembayaran listrik dan telp Telp & Elec. Expense
9 V12-3 pembelian perlengkapan toko Store Supplies Exp
17 V12-4 pengambilan prive Mr. Muhayan drawing
26 V12-5 perbaikan toko Other Operating Expense
DEBET CREDIT
ACC. NUMBER AMOUNT PETTY CASH
6-1100 750000 750000
6-1200 950000 950000
1-1600 1000000 1000000
3-1200 1000000 1000000
6-900 800000 800000
4500000
PD ANSIRA
Jl Setiabudhi No 229
Bandung

MEMORIAL NOMOR BM-001

TANGGAL 31-Dec-16

Kepada Teknisi Akuntansi

Dari Bagian Gudang
Isi Memo Hasil pemeriksaan fisik diketahui ada 2 barang dagangan yang rusak
dan barang ini harus disisihkan dari persediaan barang yang ada.
Perincian barang rusak sbb:
1 unit Lenovo harga Rp10.000.000,-/ per unit
1 unit Samsung harga Rp15.500.000,-/ per unit

Bag. Gudang Dibukukan oleh:

Rahmat ............

PD ANSIRA
Jl Setiabudhi No 229
Bandung

MEMORIAL NOMOR BM-002

TANGGAL 31-Dec-16

Kepada Teknisi Akuntansi

Dari Tn Muhayan
Isi Memo Telah diterima Rekening koran dari BNI per tanggal 31 Desember 2016
Interest Revenue Rp2.500.000,00
Bank Service Charge Rp 300.000,00

Pemilik Dibukukan oleh:

Muhayan ............

PD ANSIRA
Jl Setiabudhi No 229
Bandung
 MEMORIAL NOMOR BM-003
TANGGAL 31-Dec-16

Kepada Teknisi Akuntansi

Dari Tn Muhayan
Isi Memo Data yang diperoleh pada akhirPeriode :
Persediaan akhir store Supplies dinilai Rp7.550.000,-
Beban sewa toko Desember 2016 Rp6.000.000,-
Beban Asuransi Des 2016 Rp1.000.000,-
Taksiran kerugian Piutang dagang 1% dari saldo per 31 Des

Pemilik Dibukukan oleh:

Muhayan ............

PD ANSIRA
Jl Setiabudhi No 229
Bandung

MEMORIAL NOMOR BM-004

TANGGAL 31-Dec-16

Kepada Teknisi Akuntansi

Dari Tn Muhayan
Isi Memo Penyusutan Equipment untuk Bulan Desemberditaksir 2%

Pemilik Dibukukan oleh:

Muhayan ............

PD ANSIRA
Jl Setiabudhi No 229
Bandung

MEMORIAL NOMOR BM-005

TANGGAL 31-Dec-16
Kepada Teknisi Akuntansi
Dari Tn Muhayan
Isi Memo Oleh karena pencatatan VAT In dan VAT Out sesuai dengan faktur
pajak standar, maka kedua akun tersebut dapat segera ditutup
saldonya dipindahkan ke VAT Payable.

Pemilik Dibukukan oleh:

Muhayan ............

PD ANSIRA
Jl Setiabudhi No 229
Bandung

MEMORIAL NOMOR BM-006

TANGGAL 31-Dec-16

Kepada Teknisi Akuntansi

Dari Tn Muhayan
Isi Memo Penjualan kredit PD ANSIRA kepada Toko Damai Sejahtera
pada tanggal 28 Desember 2016 belum tercatat sebesar Rp 28.000.000,-

Pemilik Dibukukan oleh:

Muhayan ............
 PD ANSIRA
GENERAL JOURNAL
PERIODE 31 DESEMBER 2016

TANGGAL KETERANGAN REF DEBET

Des 31 Other Operating Expense 6-1900 Rp 25,500,000
Inventory 1-1500
Cash In Bank 1-1100 Rp 2,500,000
Interest Revenue 8-1100
Bank Service Charge 9-1200 Rp 300,000
Cash In Bank 1-1100
Store Supplies Expense 6-1300 Rp 7,950,000
Store Supplies 1-1600
Rent Expense 6-1700 Rp 6,000,000
Prepaid Rent 1-1800
Insurance Expense 6-1600 Rp 1,000,000
Prepaid Insurance 1-1700
Bad Debt Expense 6-1400 Rp 6,585,300
Allowance for Doubtful Expense 1-1300
Depreciation Expense 6-1500 Rp 1,200,000
Equipment Accum Dep 1-3110
VAT OUT 2-1500 Rp 139,350,000
VAT IN 2-1600
VAT Payable 2-1400
Account Receivable 1-1300 Rp 28,000,000
Sales 4-1100
TOTAL Rp 218,385,300
 KREDIT

Rp 25,500,000

Rp 2,500,000

Rp 300,000

Rp 7,950,000

Rp 6,000,000

Rp 1,000,000

Rp 6,585,300

Rp 1,200,000

Rp 119,780,000
Rp 19,570,000

Rp 28,000,000
Rp 218,385,300
 PD ANSIRA
LEDGER
PERIODE 31 DESEMBER 2016

NAMA AKUN Cash In Bank

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU HL1 Rp 2,500,000
JU HL1 Rp 300,000

NAMA AKUN Petty Cash

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Account Receivable

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 28,000,000

NAMA AKUN Allowance for Doubtful Debt

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 6,585,300

NAMA AKUN Inventory

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 25,500,000

NAMA AKUN Store Supplies

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 7,950,000

NAMA AKUN Prepaid Insurance

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 1,000,000

NAMA AKUN Prepaid Rent

TANGGAL KETERANGAN REF DEBET KREDIT

 TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 6,000,000

NAMA AKUN Prepaid Tax

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Stock Investment

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Equipment at Cost

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Equipment Accum Dep

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 1,200,000

NAMA AKUN Master Card

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Account Payable

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Income Tax Payable

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN VAT Payable

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 JU hl.1 Rp 19,570,000

NAMA AKUN VAT Out

TANGGAL KETERANGAN REF DEBET KREDIT

 TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 139,350,000

NAMA AKUN VAT In

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 119,780,000

NAMA AKUN BNI Loan

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Tn Muhayan Capital

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Tn Muhayan Drawing

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Sales

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 28,000,000

NAMA AKUN Sales Return

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN sales discount

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Cost of Goods Sold

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Freight Paid

TANGGAL KETERANGAN REF DEBET KREDIT

 TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Purchase Discount

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Advertising Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Tel & Elec. Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Store Supplies Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 7,950,000

NAMA AKUN Bad Debt Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl. 1 Rp 6,585,300

NAMA AKUN Spoilage Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Depreciation Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl. 1 Rp 1,200,000

NAMA AKUN Insurance Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 1,000,000

NAMA AKUN Rent Expense

 TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 6,000,000

NAMA AKUN Wages and Salaries Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Other Operating Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl. 1 Rp 25,500,000

NAMA AKUN Interest Revenue

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU hl.1 Rp 2,500,000

NAMA AKUN Devident Income

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Gain Loss on Sale of Stock

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Freight Collected

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Late Fees Collected

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Interest Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
NAMA AKUN Bank Service Charge

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
JU Hl. 1 Rp 300,000

NAMA AKUN Late Fees Paid

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO

NAMA AKUN Income Tax Expense

TANGGAL KETERANGAN REF DEBET KREDIT

Dec-31 SALDO
NOMOR AKUN 1-1100
SALDO
DEBET KREDIT
Rp 241,123,000
Rp 243,623,000
Rp 243,323,000

NOMOR AKUN 1-1200

SALDO
DEBET KREDIT
Rp 500,000

NOMOR AKUN 1-1300

SALDO
DEBET KREDIT
Rp 658,530,000
Rp 686,530,000

NOMOR AKUN 1-1300

SALDO
DEBET KREDIT
Rp 14,500,000
Rp 21,085,300

NOMOR AKUN 1-1500

SALDO
DEBET KREDIT
Rp 570,000,000
Rp 544,500,000

NOMOR AKUN 1-1600

SALDO
DEBET KREDIT
Rp 15,500,000
Rp 7,550,000

NOMOR AKUN 1-1700

SALDO
DEBET KREDIT
Rp 12,000,000
Rp 11,000,000

NOMOR AKUN 1-1800

SALDO
 DEBET KREDIT
Rp 24,000,000
Rp 18,000,000

NOMOR AKUN 1-1900

SALDO
DEBET KREDIT
Rp 89,000,000

NOMOR AKUN 1-2100

SALDO
DEBET KREDIT
Rp 67,200,000

NOMOR AKUN 1-3100

SALDO
DEBET KREDIT
Rp 60,000,000

NOMOR AKUN 1-3110

SALDO
DEBET KREDIT
Rp 4,800,000
Rp 6,000,000

NOMOR AKUN 2-1100

SALDO
DEBET KREDIT

NOMOR AKUN 2-1200

SALDO
DEBET KREDIT
Rp 717,420,000

NOMOR AKUN 2-1300

SALDO
DEBET KREDIT

NOMOR AKUN 2-1400

SALDO
DEBET KREDIT
Rp 19,570,000

NOMOR AKUN 2-1500

SALDO
 DEBET KREDIT
Rp 139,350,000
Rp -

NOMOR AKUN 2-1600

SALDO
DEBET KREDIT
Rp 119,780,000
Rp -

NOMOR AKUN 2-2100

SALDO
DEBET KREDIT
Rp 285,000,000

NOMOR AKUN 3-1100

SALDO
DEBET KREDIT
Rp 400,430,000

NOMOR AKUN 3-1200

SALDO
DEBET KREDIT
Rp 23,100,000

NOMOR AKUN 4-1100

SALDO
DEBET KREDIT
Rp 1,553,500,000
Rp 1,581,500,000

NOMOR AKUN 4-1200

SALDO
DEBET KREDIT
Rp 66,000,000

NOMOR AKUN 4-1300

SALDO
DEBET KREDIT
Rp 32,422,000

NOMOR AKUN 5-1100

SALDO
DEBET KREDIT
Rp 1,147,800,000

NOMOR AKUN 5-1200

SALDO
 DEBET KREDIT
Rp 5,720,000

NOMOR AKUN 5-1300

SALDO
DEBET KREDIT
Rp 34,680,000

NOMOR AKUN 6-1100

SALDO
DEBET KREDIT
Rp 1,850,000

NOMOR AKUN 6-1200

SALDO
DEBET KREDIT
Rp 6,550,000

NOMOR AKUN 6-1300

SALDO
DEBET KREDIT
Rp 11,150,000
Rp 3,200,000

NOMOR AKUN 6-1400

SALDO
DEBET KREDIT
Rp 3,600,000
Rp 10,185,300

NOMOR AKUN 6-1450

SALDO
DEBET KREDIT
Rp 8,500,000

NOMOR AKUN 6-1500

SALDO
DEBET KREDIT
Rp 4,800,000
Rp 6,000,000

NOMOR AKUN 6-1600

SALDO
DEBET KREDIT
Rp 6,000,000
Rp 7,000,000

NOMOR AKUN 6-1700

 SALDO
DEBET KREDIT
Rp 22,000,000
Rp 28,000,000

NOMOR AKUN 6-1800

SALDO
DEBET KREDIT
Rp 49,500,000

NOMOR AKUN 6-1900

SALDO
DEBET KREDIT
Rp 8,465,000
Rp 33,965,000

NOMOR AKUN 8-1100

SALDO
DEBET KREDIT
Rp 30,000,000
Rp 32,500,000

NOMOR AKUN 8-1200

SALDO
DEBET KREDIT
Rp 62,180,000

NOMOR AKUN 8-1300

SALDO
DEBET KREDIT
Rp 2,800,000

NOMOR AKUN 8-1400

SALDO
DEBET KREDIT
Rp 19,025,000

NOMOR AKUN 8-1500

SALDO
DEBET KREDIT
Rp - Rp 5,020,000

NOMOR AKUN 9-1100

SALDO
DEBET KREDIT
Rp 8,515,000
NOMOR AKUN 9-1200
SALDO
DEBET KREDIT
Rp 3,300,000
Rp 3,600,000

NOMOR AKUN 9-1300

SALDO
DEBET KREDIT
Rp 1,800,000

NOMOR AKUN 9-1400

SALDO
DEBET KREDIT
 NERACA SALDO
NO AKUN NAMA AKUN
DEBET KREDIT
1-1100 Cash In Bank Rp 241,123,000
1-1200 Petty Cash Rp 500,000
1-1300 Account Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000
1-1500 Inventory Rp 570,000,000
1-1600 Store Supplies Rp 15,500,000
1-1700 Prepaid Insurance Rp 12,000,000
1-1800 Prepaid Rent Rp 24,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-2100 Stock Investment Rp 67,200,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 4,800,000
2-1100 Master Card
2-1200 Account Payable Rp 717,420,000
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out Rp 139,350,000
2-1600 VAT In Rp 119,780,000
2-2100 BNI Loan Rp 285,000,000
3-1100 Tn Muhayan Capital Rp 400,430,000
3-1200 Tn Muhayan Drawing Rp 23,100,000
4-1100 Sales Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000
4-1300 sales discount Rp 32,422,000
5-1100 Cost of Goods Sold Rp 1,147,800,000
5-1200 Freight Paid Rp 5,720,000
5-1300 Purchase Discount Rp 34,680,000
6-1100 Advertising Expense Rp 1,850,000
6-1200 Tel & Elec. Expense Rp 6,550,000
6-1300 Store Supplies Expense Rp 11,150,000
6-1400 Bad Debt Expense Rp 3,600,000
6-1450 Spoilage Expense Rp 8,500,000
6-1500 Depreciation Expense Rp 4,800,000
6-1600 Insurance Expense Rp 6,000,000
6-1700 Rent Expense Rp 22,000,000
6-1800 Wages and Salaries Expense Rp 49,500,000
6-1900 Other Operating Expense Rp 8,465,000
8-1100 Interest Revenue Rp 30,000,000
8-1200 Devident Income Rp 62,180,000
8-1300 Gain Loss on Sale of Stock Rp 2,800,000
8-1400 Freight Collected Rp 19,025,000
8-1500 Late Fees Collected Rp 5,020,000
9-1100 Interest Expense Rp 8,515,000
9-1200 Bank Service Charge Rp 3,300,000
9-1300 Late Fees Paid Rp 1,800,000
9-1400 Income Tax Expense
TOTAL Rp 3,268,705,000 Rp 3,268,705,000
 PD ANSIRA
WORK SHEET
PERIODE 31 DESEMBER 2016

PENYESUAIAN NERACA DISESUAIKAN

DEBET KREDIT DEBET KREDIT
Rp 2,500,000 Rp 300,000 Rp 243,323,000
Rp 500,000
Rp 28,000,000 Rp 686,530,000
Rp 6,585,300 Rp 21,085,300
Rp 25,500,000 Rp 544,500,000
Rp 7,950,000 Rp 7,550,000
Rp 1,000,000 Rp 11,000,000
Rp 6,000,000 Rp 18,000,000
Rp 89,000,000
Rp 67,200,000
Rp 60,000,000
Rp 1,200,000 Rp 6,000,000

Rp 717,420,000

Rp 19,570,000 Rp 19,570,000
Rp 139,350,000
Rp 119,780,000
Rp 285,000,000
Rp 400,430,000
Rp 23,100,000
Rp 28,000,000 Rp 1,581,500,000
Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp 34,680,000
Rp 1,850,000
Rp 6,550,000
Rp 7,950,000 Rp 19,100,000
Rp 6,585,300 Rp 10,185,300
Rp 8,500,000
Rp 1,200,000 Rp 6,000,000
Rp 1,000,000 Rp 7,000,000
Rp 6,000,000 Rp 28,000,000
Rp 49,500,000
Rp 25,500,000 Rp 33,965,000
Rp 2,500,000 Rp 32,500,000
Rp 62,180,000
Rp 2,800,000
Rp 19,025,000
Rp 5,020,000
 Rp 8,515,000
Rp 300,000 Rp 3,600,000
Rp 1,800,000

Rp 218,385,300 Rp 218,385,300 Rp 3,187,210,300 Rp 3,187,210,300

 R/L NERACA
DEBET KREDIT DEBET KREDIT
Rp 243,323,000
Rp 500,000
Rp 686,530,000
Rp 21,085,300
Rp 544,500,000
Rp 7,550,000
Rp 11,000,000
Rp 18,000,000
Rp 89,000,000
Rp 67,200,000
Rp 60,000,000
Rp 6,000,000

Rp 717,420,000

Rp 19,570,000

Rp 285,000,000
Rp 400,430,000
Rp 23,100,000
Rp 1,581,500,000
Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp 34,680,000
Rp 1,850,000
Rp 6,550,000
Rp 19,100,000
Rp 10,185,300
Rp 8,500,000
Rp 6,000,000
Rp 7,000,000
Rp 28,000,000
Rp 49,500,000
Rp 33,965,000
Rp 32,500,000
Rp 62,180,000
Rp 2,800,000
Rp 19,025,000
Rp 5,020,000
Rp 8,515,000
Rp 3,600,000
Rp 1,800,000

Rp 1,436,507,300 Rp 1,737,705,000 Rp 1,750,703,000 Rp 1,449,505,300

Rp 301,197,700 Rp 301,197,700
Rp 1,737,705,000 Rp 1,737,705,000 Rp 1,750,703,000 Rp 1,750,703,000
 PD ANSIRA
INCOME STATEMENT
PERIODE 31 DESEMBER 2016

REVENUE
Sales Rp 1,581,500,000
Sales Return Rp 66,000,000
sales discount Rp 32,422,000
total Rp 98,422,000
NET SALES Rp 1,483,078,000
Cost of Goods Sold Rp 1,147,800,000
Freight Paid Rp 5,720,000
Purchase Discount Rp 34,680,000
total Rp 28,960,000
Cost of Goods Sold Rp 1,118,840,000
GROSS PROFIT Rp 364,238,000

EXPENSES
Advertising Expense Rp 1,850,000
Tel & Elec. Expense Rp 6,550,000
Store Supplies Expense Rp 19,100,000
Bad Debt Expense Rp 10,185,300
Spoilage Expense Rp 8,500,000
Depreciation Expense Rp 6,000,000
Insurance Expense Rp 7,000,000
Rent Expense Rp 28,000,000
Wages and Salaries Expense Rp 49,500,000
Other Operating Expense Rp 33,965,000
Rp 170,650,300
OPERATION PROFIT Rp 193,587,700

OTHER REVENUE
Interest Revenue Rp 32,500,000
Devident Income Rp 62,180,000
Gain Loss on Sale of StockRp 2,800,000
Freight Collected Rp 19,025,000
Late Fees Collected Rp 5,020,000
total Rp 121,525,000
OTHER EXPENSES
Interest Expense Rp 8,515,000
Bank Service Charge Rp 3,600,000
Late Fees Paid Rp 1,800,000
Income Tax Expense Rp -
total Rp 13,915,000
Rp 107,610,000
NETT PROFIT Rp 301,197,700
 PD ANSIRA
LAPORAN PERUBAHAN MODAL
PERIODE 31 DESEMBER 2016

Mr Muhayan's Capital 1/12/2016 Rp 400,430,000

Nett Profit Rp 301,197,700
Tn Muhayan Drawing Rp 23,100,000
Rp 278,097,700
Mr Muhayan's Capital 31/12/2016 Rp 678,527,700
 PD ANSIRA
NERACA
PERIODE 31 DESEMBER 2016

ASSET LIABILITY
CURRENT ASSET Master Card
Cash In Bank Rp 243,323,000 Account Payable
Petty Cash Rp 500,000 Income Tax Payable
Account Receivable Rp 686,530,000 VAT Payable
Allowance for Doubtful Debt Rp 21,085,300 BNI Loan
Rp 665,444,700 TOTAL LIABILITY
Inventory Rp 544,500,000
Store Supplies Rp 7,550,000 EQUITY
Prepaid Insurance Rp 11,000,000 Tn Muhayan Capital
Prepaid Rent Rp 18,000,000
Prepaid Tax Rp 89,000,000
Stock Investment Rp 67,200,000
TOTAL CURRENT ASSET Rp 1,646,517,700

FIXED ASSET
Equipment at Cost Rp 60,000,000
Equipment Accum Dep Rp 6,000,000
TOTAL FIXED ASSET Rp 54,000,000
TOTAL ASSET Rp 1,700,517,700 TOTAL LIABILIY AND EQ
Rp 717,420,000

Rp 19,570,000
Rp 285,000,000
Rp 1,021,990,000

Rp 678,527,700

QUITY Rp 1,700,517,700
PD ANSIRA
CASH FLOW
PERIODE 31 DESEMBER 2016

Cash Flows from Operating Activities :

Receipt from Customers Rp 276,600,000
Receipt from Sales on Cash Rp 206,000,000
Receipt from interest Rp 2,500,000
Receipt from deviden Rp 2,500,000
Paid to Supplier Rp (324,500,000)
Paid to PPN Payable Rp (10,720,000)
Paid to expenses Rp (7,965,000)
Paid to Credit bank Rp (15,000,000)
Net cash provided by operating activities

Cash Flows from Investing Activities :

Net increase in cash

Cash at Beginning of Year (tercantum pada lembar jawaban)
Cash at End of Year
Rp 129,415,000

Rp 129,415,000
Rp 113,908,000
Rp 243,323,000