Kunci Jawab Praktik Manual

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 TETAPCLOSSING BALANCE
PT Super Bag
Trial Balance November,30, 2013 and Balance Sheet
December, 31, 2012
No November 30, 2013 December 31, 2012
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 9,900,000
11101 Cash In Bank 115,462,500 223,960,000
11102 Marketable Equity Securities (MES) 110,000,000 77,200,000
11103 Account Receivable 63,000,000 87,500,000
11104 Allowances for Bad Debts 4,375,000 4,375,000
11105 Employee Receivable 6,000,000 3,000,000
11106 Merchandise Inventory 170,500,000 125,000,000
11107 Office Supplies 8,000,000 10,000,000
11108 Value Added Taxes - In 15,350,000 18,500,000
11109 Prepaid Income Taxes 18,500,000 -
11110 Prepaid Rent 45,000,000 32,000,000
11111 Prepaid Expense
12100 Investment 210,000,000 210,000,000
13100 Land 600,000,000 350,000,000
13101 Vehicles 532,800,000 532,800,000
13102 Accumulated Depreciation - Vehicles 202,950,000 141,900,000
13103 Equipment 340,800,000 249,600,000
13104 Accumulated Depreciation - Equipment 216,100,000 155,100,000
21100 Account Payable 24,500,000 200,000,000
21101 Telephone & water Payable 925,000
21102 Value Added Taxes - Out 16,000,000 13,000,000
21103 Income Tax Payable 5,200,000 1,335,000
21104 Bank Mandiri Loan - Short Term 23,550,000 186,900,000
22101 Bank Mandiri Loan - Long Term 175,925,000 175,925,000
31001 Cammond Stock 700,000,000 500,000,000
31002 Additional Paid In capital 400,000,000 250,000,000
31003 Retained Earning 300,000,000 300,000,000
31004 Devidend 160,000,000
31005 Current Earnings
41000 Sales 2,444,582,500
41001 Sales discount 33,365,000
41002 Sales Returns 50,000,000
42100 Sales Service 732,000,000
51000 Cost of sales 1,856,750,000
61100 Wages & Salaries Expense (Sales) 250,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles 61,050,000
61400 Advertising Expense 12,935,000
61500 Rent Expense 95,000,000
62100 Wages & Salaries Expense (Administrative) 125,000,000
62200 Electricity Expense 4,400,000
62300 Water & Telephone Expense 45,000,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment 61,000,000
62600 Supplies Expense 32,000,000
62700 Transportation Expense 68,000,000
81001 Interest Revenue 18,800,000
81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities 35,000,000
Trial Balance November,30, 2013 and Balance Sheet
December, 31, 2012
No November 30, 2013 December 31, 2012
Account Title
Account DEBIT CREDIT DEBIT CREDIT
81004 Late Fees Collected 5,000,000
82001 Bank Charges 25,000,000
82002 Interest Expense 111,650,000
82003 Loss on Sales Plant Assets
91002 Company Income Tax -
5,303,982,500 5,303,982,500 1,929,460,000 1,929,460,000
BKK No. : 1/BKK/XII/2013
Tanggal : 02 Desember 2013
BUKTI KAS KELUAR
Dibayarkan kepada : PT JAYA TAS
Jumlah Dibayar : #Dua puluh tiga Juta Sembilan ratus

ribu rupiah#
Keterangan : Pelunasan utang kepada PT JAYA TAS atas transaksi tanggal
29 Nopember 2013., termin 3/10, n/30
Utang Rp 24,500,000.00
Potongan Rp (600,000)
Rp 23,900,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan,
Laras Dwi
(Laras Sri Rahayu) (Dwi Hartanti)
BKM No. : 1/BKM/XII/2013

BUKTI KAS MASUK
Diterima Dari : Toko Global Bag
Jumlah Diterima : # Dua puluh empat juta dua ratus ribu

rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit
tertanggal 28 Nopember 2013. Termin 2/10, n/30
Piutang Rp 25,000,000
Potongan Rp (800,000)
Rp 24,200,000.00
Laras Dwi
No. Faktur : 75/FJ/XII/2013

Termin : 2/10, n/30
Kepada : Toko Ganesha

Jl. Pahlawan 9 Kebumen
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Tas Polo 20 unit Rp 1,500,000.00 Rp 30,000,000.00
2 Tas President 10 unit Rp 2,500,000.00 Rp 25,000,000.00
Total Penjualan Rp 55,000,000.00
Direktur Pemasaran Direktur Akuntansi/ Keuangan, Uang Muka Rp (15,000,000.00)
PPN 10% Rp 5,500,000.00
Alam Dwi Piutang Dagang Rp 45,500,000.00
(Alam Aryasandi) (Dwi Hartanti)
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak
No. 010.000-09.00000075
PT JAYA TAS
Jl. Wachid Hasyim No. 75 Kebumen No. Faktur : 12/AY/XII/2013
Kepada : PT SUPER BAG Termin : 3/10, n/30

Jl. Ahmad Yani No. 100, Kebumen
FAKTUR PENJUALAN
Direktur Pemasaran Direktur Akuntansi/ Keuangan, Biaya Pengiriman Rp 500,000.00
PPnBM Rp 8,400,000.00
Ayu Zahra PPN 10% Rp 8,400,000.00
(Ayu Listiani (Zahra Sofil Piutang Dagang Rp 101,300,000.00
No. 010.000-09.00000012
Bukti Memorial : 1/BM/XII/2013
: Berdasarkan nota retur no. 014/RET/JE/XII/2013, mohon dikirim

kembali barang dagangan yang dibeli dari PT JAYA TAS
pada tanggal 5 Desember 2013. Adapun perhitungan harga barang sbb
5 Tas Polo 1,000,000 Rp 5,000,000
PPnBM Rp 500,000
PPN 10% Rp 500,000
TOTAL Rp 6,000,000
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : Kantor Kas Negara
Jumlah Dibayar : #Tujuh juta delapan ratus lima puluh ribu

rupiah#
Keterangan : Pembayaran Pajak Masa Nopember 2013, dengan rincian sbb:
Uang Muka PPH Pasal 25 Rp 2,000,000
PPH Pasal 21 Rp 5,200,000
PPN Keluaran Rp 16,000,000
PPN Masukan Rp (15,350,000)
Rp 7,850,000
Laras Dwi
Termin : 2/10, n/30
Kepada : Toko Global Bag

Jl. Pemuda 110 Kebumen
FAKTUR PENJUALAN
PPN 10% Rp 8,000,000.00
No. 010.000-09.00000076

BUKTI KAS KELUAR
Dibayarkan kepada : Toko Rakhmat
Jumlah Dibayar : #Dua Juta delapan ratus empat puluh

ribu rupiah#
#Dua Juta delapan ratus empat puluh
ribu rupiah#
Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:
3 Tinta Toner @Rp800.000 Rp 2,400,000
Kertas Kuarto A 4 70 gram 4 Rim @ Rp35.000 Rp 140,000
Kertas Folio F 4 70 gram 8 Rim @ Rp37.500 Rp 300,000
Rp 2,840,000
Laras Dwi

BUKTI KAS MASUK
Diterima Dari : Toko Sinar Tas
Jumlah Diterima : # Tiga Puluh delapan juta tiga ratus

delapan puluh ribu rupiah#
Keterangan : Penerimaan piutang Dagang atas penjualan kredit tertanggal 20
Oktober 2013 dikenai denda 1% atas keterlambatan pelunasan
Piutang Rp 38,000,000
Denda Keterlambatan Rp 380,000
Rp 38,380,000

Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : PT JAYA TAS
Jumlah Dibayar : #Sembilan puluh dua Juta sembilan

ratus tiga puluh ribu rupiah#
Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2013
Utang Rp 95,300,000
Potongan Rp (2,370,000)
Rp 92,930,000
Laras Dwi

BUKTI KAS MASUK
Diterima Dari : Lisa

Jumlah Diterima : # Tiga juta lima ratus ribu rupiah#
Keterangan : Pelunasan Piutang karyawan dari Lisa
Rp 3,500,000
Laras Dwi
PT JAYA TAS
Jl. Wachid Hasyim No. 75 Kebumen No. Faktur : 19/AY/XII/2013
Kepada : PT SUPER BAG Termin : 3/10, n/30

Jl. Ahmad Yani No. 100, Kebumen
FAKTUR PENJUALAN
Direktur Pemasaran Direktur Akuntansi/ Keuangan, Biaya Pengiriman Rp 500,000.00
PPnBM Rp 8,900,000.00
Ayu Zahra PPN 10% Rp 8,900,000.00
(Ayu Listiani (Zahra Sofil Piutang Dagang Rp 107,300,000.00
No. 010.000-09.00000019

BUKTI KAS MASUK
Diterima Dari : Tuan Subur Sentosa
# Dua Puluh Tiga juta t Empat ratus

Jumlah Diterima : tujuh puluh Empat ribu rupiah#
Keterangan : Penjualan Tunai dengan rincian sbb:

10 Tas Polo Rp 1,700,000.00 Rp 17,000,000
5 Tas President Rp 2,700,000.00 Rp 13,500,000
Bonus 1 unit Tas Polo
Penjualan Bersih Rp 30,500,000

PPN Rp 3,050,000
Rp 33,550,000
No. 010.000-09.00000077
Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : Mandiri Bank
#Dua puluh lima juta rupiah#

Jumlah Dibayar :
Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut

Pokok Pinjaman Rp 23,550,000
Bunga Pinjaman Rp 1,450,000
Rp 25,000,000
Laras Dwi

Termin : 2/10, n/30
Kepada : Toko Sinar Tas

Jl. Pramuka 25 Banyumas
FAKTUR PENJUALAN
PPN 10% Rp 12,600,000.00
No. 010.000-09.00000078

BUKTI KAS MASUK
Diterima Dari : Toko Global Bag
Jumlah Diterima : # Enam puluh enam juta empat ratus ribu

rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan Kredit tanggal 10
Desember tahun 2013.
Jumlah Piutang Rp 68,000,000
Potongan Rp (1,600,000)
Rp 66,400,000
Laras Dwi
Bukti Memorial : 2/BM/XII/2013

: Berdasarkan nota retur no. 014/RET/JE/XII/2013, mohon diterima

kembali barang dagangan yang dijual kepada Toko Sinar Tas
pada tanggal 18 Desember 2013. Adapun perhitungan harga barang sbb
1 Tas Polo @ Rp1,800,000 Rp 1,800,000
PPN 10% Rp 180,000
TOTAL Rp 1,980,000
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan
#Tujuh puluh dua juta lima ratus ribu

Jumlah Dibayar : rupiah#
Keterangan : Pembayaran Gaji Karyawan Bulan Desember 2013 dengan rincian

sebagai berikut:
Gaji & Upah Pemasaran Rp 60,000,000
Gaji & upah Administrasi Umum Rp 20,000,000
PPH Pasal 21 yang dipungut Rp (7,500,000)
Rp 72,500,000
Laras Dwi

BUKTI KAS MASUK
Diterima Dari : Adi Lestiyono, A.Md
Jumlah Diterima :
# Sembilan puluh juta rupiah#
Keterangan : Penjualan Toyota Innova tahun pembuatan 2007

(Lihat penjelasan atas laporan Keuangan dan Daftar Aset Tetap)
Rp 90,000,000
Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar : #Tiga juta lima ratus ribu rupiah#
Keterangan : Pengisian Kembali Dana Kas Kecil bulan Desember 2013 dengan rincian:
Pembelian Pulsa Listrik Rp 900,000
Pembayaran Telepon dan Air Minum bulan Nopember Rp 900,000
Pemasangan Iklan Semarang Metro Rp 800,000
Perjalanan Dinas Salesmen Rp 900,000
Rp 3,500,000
Laras Dwi

BUKTI KAS MASUK
Diterima Dari : PT ANUGRAH
# Tiga puluh juta enam ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Penerimaan Deviden atas penyertaan saham PT Anugrah

sebesar Rp900 per lembar. Dipotong PPH pasal 23 dengan
dengan tarip 15 %
Rp 30,600,000
Laras Dwi

BUKTI KAS MASUK
Diterima Dari : PT Pialang Sentosa
# Sembilan ouluh delapan juta sembilan

Jumlah Diterima : ratus satu ribu rupiah#
Keterangan : Penjualan 800 lembar saham PT INDAH PERKASA dengan kurs

125% dan biaya penjualan 1%. Berdasarkan Pasal 1 ayat (2)
Nomor 14 tahun 1997, besarnya PPH 0,1% atas nilai transaksi
dan bersifat final
Rp 98,901,000
Laras Dwi
BUKTI KAS MASUK
Diterima Dari : Desy
# Dua juta lima ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Pelunasan Piutang karyawan dari Desy
Rp 2,500,000
Laras Dwi

BUKTI KAS KELUAR
Dibayarkan kepada : Mufida Amalia
#Empat juta rupiah#

Jumlah Dibayar :
Keterangan : Pemberian pinjaman kepada karyawan Mufida

Rp 4,000,000
Laras Dwi

Termin : 2/10, n/30
Kepada : Toko Global Bag

Jl. Pemuda 110 Kebumen
FAKTUR PENJUALAN
PPN 10% Rp 9,450,000.00
No. 010.000-09.00000078
BUKTI KAS KELUAR
Dibayarkan kepada : Lisa
#Dua juta rupiah#

Jumlah Dibayar :
Keterangan : Pemberian pinjaman kepada karyawan Lisa
Rp 2,000,000
Laras Dwi
# Dua puluh Tujuh rupiah#
100,000,000
(1,000,000)
99,000,000
(99,000)
98,901,000
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BRI Cabang Gombong Kebumen per 30 Nopember 2013.
2 Marketable Equity Securities

Merupakan Investasi Saham pada PT INDAH PERKASA (Trading) dengan nilai nominal Rp100.000 . per lembar
saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2013 sebanyak 1.000 lembar dengan kurs 110%
3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2013, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Uang Muka Jumlah Piutang Termin Tanggal
1 Global Bag 40,000,000 4,000,000 15,000,000 25,000,000 2/10; n/30 November 28, 2013
2 Sinar Tas 50,000,000 5,000,000 12,000,000 38,000,000 2/10; n/30 October 20, 2013
Jumlah Piutang 63,000,000
4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 nopember 2013, dengan rincian sbb:
1 Desy 2,500,000
2 Lisa 3,500,000
Jumlah 6,000,000
5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2013, dengan rincian sebagai berikut:
No. Item Kuantitas Kuantitas Harga/ Unit Jumlah
a Tas Polo 60 Rp 1,100,000 Rp 66,000,000
b Tas President 50 Rp 2,090,000 Rp 104,500,000
Jumlah Rp 170,500,000
6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2013.
7 Prepaid Income Tax

Merupakan Uang Muka PPh pasal 25 masa januari sampai nopember 2013.
8 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa januari - April 2013 32,000,000
Sewa Mei 2013 - April 2014 108,000,000
9 Investment
Investasi Saham PT ANUGRAH 40.000 lembar @ Rp5.000 dibeli tahun 2012 Rp 210,000,000
Kurs 105% dan kepemilikan sebesar 10%.
10 Accounts Payable
No Nama Kreditur Pembelian Biaya Kirim PPnBM PPN 10% Jumlah Tgl & Termin
1 PT JAYA TAS 20,000,000 500,000 2,000,000 2,000,000 24,500,000 3/10;n/30 Tgl 29/11/13
11 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2013.
12 Mandiri Bank Loan

Annuited
year Month Balance
Total Interest Principles
2012 Desember 113,100,000 186,900,000
12 2013 Januari 25,000,000 17,400,000 7,600,000 179,300,000
11 Februari 25,000,000 15,950,000 9,050,000 170,250,000
10 Maret 25,000,000 14,500,000 10,500,000 159,750,000
9 April 25,000,000 13,050,000 11,950,000 147,800,000
8 Mei 25,000,000 11,600,000 13,400,000 134,400,000
7 juni 25,000,000 10,150,000 14,850,000 119,550,000
6 Juli 25,000,000 8,700,000 16,300,000 103,250,000
5 Agustus 25,000,000 7,250,000 17,750,000 85,500,000
4 September 25,000,000 5,800,000 19,200,000 66,300,000
3 Oktober 25,000,000 4,350,000 20,650,000 45,650,000
2 Nopember 25,000,000 2,900,000 22,100,000 23,550,000
1 Desember 25,000,000 1,450,000 23,550,000 -
300,000,000 113,100,000
### 186,900,000
13 Ekuitas
Saham yang beredar tahun 2012 berjumlah 50.000 dengan nilai nominal,@Rp10.000 harga jual Rp15.000 per lembar
Pada bulan Juni 2013 diterbitkan saham biasa sebanyak 20.000 lembar nilai nominal @Rp10.000 harga jual Rp17.500
PT Super Bag
DAFTAR ASET TETAP
TAHUN 2013
Tanggal Harga Perolehan Akumulasi Depresiasi

Tanggal tarif
No Jennis Aktiva tetap Penghentia
Perolehan (%) So.31.12.2012 Debit Kredit So.31.12.2013 So.31.12.2012 Debit Kredit
n
Land
1 Land 27-Jan-07 0 0% 350,000,000 350,000,000
2 Land 28-Oct-13 - 0% 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - - -
Vehicles
1 Grand Marx 1-Apr-10 12.50% 172,800,000 172,800,000 59,400,000 21,600,000
2 Toyota Innova 2007 1-Jul-10 24-Dec-13 12.50% 168,000,000 168,000,000 - 52,500,000 71,750,000 19,250,000
3 Toyota Rush 1-Oct-11 12.50% 192,000,000 192,000,000 30,000,000 24,000,000
Jumlah 532,800,000 - 168,000,000 364,800,000 141,900,000 71,750,000 64,850,000
Equipment
1 Komputer 1-Apr-10 25% 81,600,000 81,600,000 56,100,000 20,400,000
2 Furniture 1-Jul-10 25% 72,000,000 72,000,000 45,000,000 18,000,000
3 Mesin kantor 1-Oct-10 25.0% 96,000,000 96,000,000 54,000,000 24,000,000
4 Komputer 1-Oct-13 25.0% - 91,200,000 91,200,000 - 5,700,000
Jumlah 249,600,000 91,200,000 - 340,800,000 155,100,000 - 68,100,000
Total 1,132,400,000 341,200,000 168,000,000 1,305,600,000 297,000,000 71,750,000 132,950,000

PT Super Bag
DAFTAR ASET TETAP
NOPEMBER TAHUN 2013

Tanggal tarif
No Jennis Aktiva tetap Penghentia
Perolehan (%) So.31.12.2012 Debit Kredit So.31.11.2013 So.31.10.2012 Debit Kredit
n
Land
1 Land 27-Jan-07 0 0% 350,000,000 350,000,000
2 Land 28-Oct-13 - 0% 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - - -
Vehicles
1 Grand Marx 1-Apr-10 12.50% 172,800,000 172,800,000 77,400,000 1,800,000
2 Toyota Innova 2007 1-Jul-10 24-Dec-13 12.50% 168,000,000 - 168,000,000 70,000,000 1,750,000
3 Toyota Rush 1-Oct-11 12.50% 192,000,000 192,000,000 50,000,000 2,000,000
Jumlah 532,800,000 - - 532,800,000 197,400,000 - 5,550,000
Equipment
1 Komputer 1-Apr-10 25% 81,600,000 81,600,000 73,100,000 1,700,000
2 Furniture 1-Jul-10 25% 72,000,000 72,000,000 60,000,000 1,500,000
3 Mesin kantor 1-Oct-10 25.0% 96,000,000 96,000,000 74,000,000 2,000,000
4 Komputer 1-Oct-13 25.0% - 91,200,000 91,200,000 1,900,000 1,900,000
Jumlah 249,600,000 91,200,000 - 340,800,000 209,000,000 - 7,100,000
Total 1,132,400,000 341,200,000 - 1,473,600,000 406,400,000 - 12,650,000

PT Super Bag
DAFTAR ASET TETAP
DESEMBER TAHUN 2013

Tanggal Penghentia tarif
No Jennis Aktiva tetap Perolehan (%) So.31.12.2012 Debit Kredit So.31.12.2013 So.31.11.2012 Debit Kredit
n
Land
1 Land 27-Jan-07 0 0% 350,000,000 350,000,000
2 Land 28-Oct-13 - 0% 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - - -
Vehicles
1 Grand Marx 1-Apr-10 12.50% 172,800,000 172,800,000 79,200,000 1,800,000
2 Toyota Innova 2007 1-Jul-10 24-Dec-13 12.50% 168,000,000 168,000,000 - 71,750,000 71,750,000
3 Toyota Rush 1-Oct-11 12.50% 192,000,000 192,000,000 52,000,000 2,000,000
Jumlah 532,800,000 - 168,000,000 364,800,000 202,950,000 71,750,000 3,800,000
Equipment
1 Komputer 1-Apr-10 25% 81,600,000 81,600,000 74,800,000 1,700,000
2 Furniture 1-Jul-10 25% 72,000,000 72,000,000 61,500,000 1,500,000
3 Mesin kantor 1-Oct-10 25.0% 96,000,000 96,000,000 76,000,000 2,000,000
4 Komputer 1-Oct-13 25.0% - 91,200,000 91,200,000 3,800,000 1,900,000
Jumlah 249,600,000 91,200,000 - 340,800,000 216,100,000 - 7,100,000
Total 1,132,400,000 341,200,000 168,000,000 1,305,600,000 419,050,000 71,750,000 10,900,000

MENU
Akumulasi Depresiasi NILAI BUKU

So.31.12.2013 TAHUN 2013
- 350,000,000
250,000,000
- 600,000,000
81,000,000 91,800,000 1,800,000 21,600,000 172,800,000

- - 1,604,167 21,000,000 168,000,000
54,000,000 138,000,000 2,000,000 24,000,000 192,000,000
135,000,000 229,800,000 5,404,167 -
- - -
76,500,000 5,100,000 1,700,000 20400000 81,600,000
63,000,000 9,000,000 1,500,000 18000000 72,000,000
78,000,000 18,000,000 2,000,000 24000000 96,000,000
5,700,000 85,500,000 1,900,000 22800000 91,200,000
223,200,000 117,600,000 5,675,000 -
358,200,000 947,400,000
So.31.11.2013 TAHUN 2013
- 350,000,000
250,000,000
- 600,000,000
79,200,000 93,600,000
71,750,000 96,250,000
52,000,000 140,000,000
202,950,000 329,850,000
-
74,800,000 6,800,000
61,500,000 10,500,000
76,000,000 20,000,000
3,800,000 87,400,000
216,100,000 124,700,000
419,050,000 1,054,550,000
So.31.12.2013 TAHUN 2013
- 350,000,000
250,000,000
- 600,000,000
81,000,000 91,800,000
- -
54,000,000 138,000,000
135,000,000 229,800,000
-
76,500,000 5,100,000
63,000,000 9,000,000
78,000,000 18,000,000
5,700,000 85,500,000
223,200,000 117,600,000
358,200,000 947,400,000
PT Super Bag
Sales Journal
December 2013
DEBIT CREDIT
DATE DOC. NO. Customer's
ACCOUNT
CASH IN BANK COST OF SALES SALES VAT - OUT
RECEIVABLE
11101 11103 51000 41000 21102
4 75/FJ/XII/2013 Toko Ganesha Rp 15,000,000 Rp 45,500,000 Rp 42,900,000 Rp 55,000,000 Rp 5,500,000
10 76/FJ/XII/2013 Toko Global Bag Rp 20,000,000 Rp 68,000,000 Rp 63,800,000 Rp 80,000,000 Rp 8,000,000
18 77/FJ/XII/2013 Toko Sinar Tas Rp 30,000,000 Rp 108,600,000 Rp 91,300,000 Rp 126,000,000 Rp 12,600,000
31 78/FJ/XII/2013 Toko Global Bag Rp 15,000,000 Rp 88,950,000 Rp 67,650,000 Rp 94,500,000 Rp 9,450,000
Rp 80,000,000 Rp 311,050,000 Rp 265,650,000 Rp 355,500,000 Rp 35,550,000
Rp 656,700,000 Rp
Nama
Dibuat oleh
Direview oleh
Page :
CREDIT
MENU
INVENTORY
11106
Rp 42,900,000 Rp -
Rp 63,800,000 Rp -
Rp 91,300,000 Rp -
Rp 67,650,000 Rp -
Rp 265,650,000
656,700,000
Tanggan dan
paraf
PT Super Bag
Cash Receipt Journal
December 2013
DEBIT CREDIT
DATE DOC. NO. ACCOUNT CREDITED SALES OTHER Account O
CASH IN BANK ACCT
DISCOUNT ACCT NO. Account Title AMOUNT Receivable
NO.
41001 11101 11103
2 1/BKM/XII/2013 Toko Global Bag Rp 800,000 Rp 24,200,000 Rp 25,000,000
11 2/BKM/XII/2013 Toko Sinar Tas Rp 38,380,000 Rp 38,000,000 81004
13 3/BKM/XII/2013 Employee Receivable Rp 3,500,000 11105
17 4/BKM/XII/2013 Sales Rp 33,550,000 51000 Cost of sales Rp 22,550,000 41000

Value Added Taxes - Out 21102
Merchandise Inventory 11106
18 5/BKM/XII/2013 Toko Global Bag Rp 1,600,000 Rp 66,400,000 Rp 68,000,000
26 6/BKM/XII/2013 Vehicles Rp 90,000,000 13102 Accumulated Depreciation - Vehicles Rp 71,750,000 13101
82003 Loss on Sales Plant Assets Rp 6,250,000
28 7/BKM/XII/2013 Devidend Revenue Rp 30,600,000 11109 Prepaid Income Taxes Rp 5,400,000 81002
Marketable Equity Securities (MES) 91002 Company Income Tax

30 8/BKM/XII/2013 Rp 98,901,000 Rp 99,000 11102
Gain on Sales Marketable Equity Securities

81003
30 9/BKM/XII/2013 Employee Receivable Rp 2,500,000 11105
Rp 2,400,000 Rp 388,031,000 Rp 106,049,000 Rp 131,000,000
Rp496,480,000 Rp496,480,000
-
Nama Tangga
Dibuat oleh
Direview oleh
Super Bag
eceipt Journal
Page :
CREDIT
OTHER
AMOUNT
Rp 380,000
Rp 3,500,000
Rp 30,500,000
Rp 3,050,000
Rp 22,550,000
Rp 168,000,000
Rp 36,000,000
Rp 88,000,000
Rp 11,000,000
Rp 2,500,000
Rp 365,480,000
Rp496,480,000
Tanggal dan paraf

PT Super Bag
Purchase Journal
December 2013
DEBIT
DATE DOC. NO. VENDOR'S MERCHANDISE VALUE ADDED TAX
INVENTORY IN
11106 11108
5 12/AY/XII/2013 PT JAYA TAS Rp 92,400,000 Rp 8,400,000
16 19/AY/XII/2013 PT JAYA TAS Rp 97,900,000 Rp 8,900,000
Rp 190,300,000 Rp 17,300,000
Rp 208,600,000
Dibuat oleh
Direview oleh
DEBIT CREDIT
MENU
ACCOUNTS
COST OF SALES
PAYABLE
51000 21100
Rp 500,000 Rp 101,300,000
Rp 500,000 Rp 107,300,000
Rp 1,000,000 Rp 208,600,000
208,600,000 Rp 208,600,000
Nama Tanggal dan paraf

PT Super Bag
Memorial Journal
December 2013 Page :
ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT
DECSRIPTION NO.
2 1/BM/XII/2013 Account Payable 21100 Rp 6,000,000

1/BM/XII/2013 Merchandise Inventory 11106 Rp 5,500,000
1/BM/XII/2013 Value Added Taxes - In 11108 Rp 500,000
(Retur Pembelian )
19 2/BM/XII/2013 Sales Returns 41002 Rp 1,800,000

2/BM/XII/2013 Value Added Taxes - Out 21102 Rp 180,000
2/BM/XII/2013 Account Receivable 11103 Rp 1,980,000
2/BM/XII/2013 Merchandise Inventory 11106 Rp 1,100,000

2/BM/XII/2013 Cost of sales 51000 Rp 1,100,000
(Retur Penjualan kepada
Toko Puspita)
Rp 9,080,000 Rp 9,080,000
-
Tanggal dan
Nama
paraf
Dibuat
oleh
oleh
Direview
oleh
MENU
PT Super Bag
Cash Payment Journal
December 2013
DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED ACCOUNTS
Number Acc CASH IN BANK
PAYABLE Acc No Acct Name
No AMOUNT
21100 Rp 11,101
2 PT JAYA TAS 1/BKK/XII/2013 Rp 24,500,000 Rp 23,900,000 51000 Cost of sales
8 Prepaid Income Taxes 2/BKK/XII/2013 11109 Rp 2,000,000 Rp 7,850,000 11108 Value Added Taxes - In
Income Tax Payable 21103 Rp 5,200,000
Value Added Taxes - Out 21102 Rp 16,000,000
11 Office Supplies 3/BKK/XII/2013 11107 Rp 2,840,000 Rp 2,840,000
12 PT JAYA TAS 4/BKK/XII/2013 Rp 95,300,000 Rp 92,930,000 51000 Cost of sales
17 Bank Mandiri Loan - Short Term 5/BKK/XII/2013 21104 Rp 23,550,000 Rp 25,000,000
Interest Expense 82002 Rp 1,450,000
25 Wages & Salaries Expense (Sales) 6/BKK/XII/2013 61100 Rp 60,000,000 Rp 72,500,000 21103 Income Tax Payable
Wages & Salaries Expense (Administrative) 62100 Rp 20,000,000
26 Electricity Expense 7/BKK/XII/2013 62200 Rp 900,000 Rp 3,500,000
Water & Telephone Expense 62300 Rp 900,000
Advertising Expense 61400 Rp 800,000
Transportation Expense 62700 Rp 900,000
30 Employee Receivable 8/BKK/XII/2013 11105 Rp 4,000,000 Rp 4,000,000
31 Employee Receivable 9/BKK/XII/2013 11105 Rp 2,000,000 Rp 2,000,000
Rp 119,800,000 Rp 140,540,000 Rp 234,520,000

Rp 260,340,000 Rp 260,340,000
-
Nama Tanggal dan paraf
Dibuat oleh
Direview oleh
Super Bag
ayment Journal
Page :
CREDIT
OTHER
AMOUNT
Rp 600,000
Rp 15,350,000
Rp 2,370,000
Rp 7,500,000
Rp 25,820,000
PT Super Bag
ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2013
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1103-01
Toko Ganesha
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a -
4 75/FJ/XII/2013 Rp 45,500,000 Rp 45,500,000 Rp -
- -
- -
- -
- -
CUSTOMER'S NAME:
Toko Global Bag
BALANCE
DEBIT CREDIT
Dec 1 Balance a Rp 25,000,000
2 1/BKM/XII/2013 Rp 25,000,000 Rp - -
10 76/FJ/XII/2013 Rp 68,000,000 Rp 68,000,000 -
18 5/BKM/XII/2013 Rp 68,000,000 Rp - -
31 78/FJ/XII/2013 Rp 88,950,000 Rp 88,950,000 -
CUSTOMER'S NAME:
Toko Sinar Tas
BALANCE
DEBIT CREDIT
Dec 1 a Rp 38,000,000
11 2/BKM/XII/2013 Rp 38,000,000 Rp -
18 77/FJ/XII/2013 Rp108,600,000 Rp 108,600,000 Rp -
19 2/BM/XII/2013 Rp 1,980,000 Rp 106,620,000 -
MENU
PT Super Bag
ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2013
VENDOR'S NAME
PT JAYA TAS VENDOR ACCOUNT NO. 2-1100-01
BALANCE
DEBIT CREDIT
Dec 1 Opening Balance a Rp 24,500,000
2 1/BKK/XII/2013 Rp 24,500,000 Rp -
5 12/AY/XII/2013 Rp 101,300,000 Rp 101,300,000
6 1/BM/XII/2013 Rp 6,000,000 Rp 95,300,000
12 4/BKK/XII/2013 Rp 95,300,000 Rp -
16 19/AY/XII/2013 Rp 107,300,000 Rp 107,300,000

VENDOR'S NAME
PENGUJIAN KAS VENDOR ACCOUNT NO. 2-1100-02
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance a 115,462,500
2 BKK-1 23,900,000.00 91,562,500 -
2 BKM-1 19,440,000 111,002,500 -
8 BKK-2 4,100,000.00 106,902,500 -
11 BKK-3 2,500,000 104,402,500 -
11 BKM-2 49,000,000 153,402,500 -
12 BKK-4 123,120,000.00 30,282,500 -
13 BKM-3 33,080,000 63,362,500 -
17 BKK-5 12,000,000.00 51,362,500 -
17 BKM-4 196,196,000 247,558,500 -
18 BKM-5 101,520,000 349,078,500 -
20 BKK-6 97,200,000.00 251,878,500 -
25 BKK-7 41,500,000.00 210,378,500 -
26 BKK-8 3,150,000.00 207,228,500 -
26 BKM-6 110,000,000 317,228,500 -
28 BKM-7 12,750,000 329,978,500 -
29 BKM-8 26,136,000 356,114,500 -
356,114,500 -
356,114,500 -
MENU
PT Super Bag
INVENTORY CARD
December 2013
ITEM : Tas Polo
IN OUT BALAN
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT
1 a Balance 60
4 75/FJ/XII/2013 20 Rp 1,100,000 Rp 22,000,000 40
5 12/AY/XII/2013 65 Rp 1,100,000 Rp 71,500,000 105
6 1/BM/XII/2013 (5) Rp 1,100,000 Rp (5,500,000) 100
10 76/FJ/XII/2013 20 Rp 1,100,000 Rp 22,000,000 80
16 19/AY/XII/2013 20 Rp 1,430,000 Rp 28,600,000 80
20
17 4/BKM/XII/2013 11 Rp 1,100,000 Rp 12,100,000 69
20
18 77/FJ/XII/2013 25 Rp 1,100,000 Rp 27,500,000 44
20
19 2/BM/XII/2013 (1) Rp 1,100,000 Rp (1,100,000) 45
20
31 78/FJ/XII/2013 30 Rp 1,100,000 Rp 33,000,000 15
20
PT Super Bag
INVENTORY CARD
December 2013
ITEM : Tas President

IN OUT BALAN
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT
1 a Balance 50
4 75/FJ/XII/2013 10 Rp 2,090,000 Rp 20,900,000 40
5 12/AY/XII/2013 10 Rp 2,090,000 Rp 20,900,000 50
10 76/FJ/XII/2013 20 Rp 2,090,000 Rp 41,800,000 30
16 19/AY/XII/2013 30 Rp 2,310,000 Rp 69,300,000 30
30
17 4/BKM/XII/2013 5 Rp 2,090,000 Rp 10,450,000 25
30
18 77/FJ/XII/2013 25 Rp 2,090,000 Rp 52,250,000 25
77/FJ/XII/2013 5 Rp 2,310,000 Rp 11,550,000
31 78/FJ/XII/2013 15 Rp 2,310,000 Rp 34,650,000 10
MENU
BALANCE
PRICE AMOUNT
Rp 1,100,000 Rp 66,000,000
Rp 1,100,000 Rp 44,000,000
Rp 1,100,000 Rp 115,500,000
Rp 1,100,000 Rp 110,000,000
Rp 1,100,000 Rp 88,000,000
Rp 1,100,000 Rp 88,000,000
Rp 1,430,000 Rp 28,600,000
Rp 1,100,000 Rp 75,900,000
Rp 1,430,000 Rp 28,600,000
Rp 1,100,000 Rp 48,400,000
Rp 1,430,000 Rp 28,600,000
Rp 1,100,000 Rp 49,500,000
Rp 1,430,000 Rp 28,600,000
Rp 1,100,000 Rp 16,500,000
Rp 1,430,000 Rp 28,600,000
MENU
BALANCE
PRICE AMOUNT
Rp 2,090,000 Rp 104,500,000
Rp 2,090,000 Rp 83,600,000
Rp 2,090,000 Rp 104,500,000
Rp 2,090,000 Rp 62,700,000
Rp 2,090,000 Rp 62,700,000
Rp 2,310,000 Rp 69,300,000
Rp 2,090,000 Rp 52,250,000
Rp 2,310,000 Rp 69,300,000
Rp 2,310,000 Rp 57,750,000
Rp 2,310,000 Rp 23,100,000
PT Super Bag
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 311,050,000 41000 355,500,000
51000 265,650,000 21102 35,550,000
11101 80,000,000 11106 265,650,000
656,700,000 656,700,000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
11101 388,031,000 11102 88,000,000
11109 5,400,000 11103 131,000,000
13102 71,750,000 11105 6,000,000
41001 2,400,000 11106 22,550,000
51000 22,550,000 13101 168,000,000
91002 99,000 21102 3,050,000

82003 6,250,000 41000 30,500,000
81002 36,000,000
81003 11,000,000
81004 380,000
496,480,000 496,480,000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
11106 190,300,000 21100 208,600,000
11108 17,300,000
51000 1,000,000
208,600,000 208,600,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
21100 119,800,000 11101 234,520,000
11107 2,840,000 51000 2,970,000
11109 2,000,000 11108 15,350,000
21103 5,200,000 21103 7,500,000
21102 16,000,000
21104 23,550,000
61100 60,000,000
61400 800,000
62100 20,000,000
62200 900,000
62300 900,000
62700 900,000
82002 1,450,000
11105 6,000,000
260,340,000 260,340,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
21100 6,000,000 11106 5,500,000
41002 1,800,000 11108 500,000
21102 180,000 11103 1,980,000
11106 1,100,000 51000 1,100,000
9,080,000 9,080,000
-
MENU
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
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 -
11100 31 MJM - - 10,000,000 -
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 CRJ 388,031,000 - 503,493,500 -
31 CPJ - 234,520,000 268,973,500 -
31 SJR 80,000,000 - 348,973,500 -
31 PJR - - 348,973,500 -
11101 31 MJM - - 348,973,500 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 CRJ - - 110,000,000 -
31 CPJ - - 110,000,000 -
31 SJR - 88,000,000 22,000,000 -
31 PJR - - 22,000,000 -
11102 31 MJM - - 22,000,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
31 SJR 311,050,000 - 374,050,000 -
31 CRJ - 131,000,000 243,050,000 -
31 CPJ - - 243,050,000 -
31 PJR - - 243,050,000 -
11103 31 MJM - 1,980,000 241,070,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
31 CRJ - - - 4,375,000
31 CPJ - - - 4,375,000
31 SJR - - - 4,375,000
31 PJR - - - 4,375,000
11104 31 MJM - - - 4,375,000
Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
31 CRJ - 6,000,000 - -
31 CPJ 6,000,000 - 6,000,000 -
31 SJR - - 6,000,000 -
31 PJR - - 6,000,000 -
11105 31 MJM - - 6,000,000 -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 PJR 190,300,000 - 360,800,000 -
31 CRJ - 22,550,000 338,250,000 -
31 CPJ - - 338,250,000 -
31 SJR - 265,650,000 72,600,000 -
11106 31 MJM 1,100,000 5,500,000 68,200,000 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 CRJ - - 8,000,000 -
31 CPJ 2,840,000 - 10,840,000 -
31 SJR - - 10,840,000 -
31 PJR - - 10,840,000 -
11107 31 MJM - - 10,840,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
31 CRJ - - 15,350,000 -
31 CPJ - 15,350,000 - -
31 SJR - - - -
31 PJR 17,300,000 - 17,300,000 -
11108 31 MJM - 500,000 16,800,000 -
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
31 CRJ 5,400,000 - 23,900,000 -
31 CPJ 2,000,000 - 25,900,000 -
31 SJR - - 25,900,000 -
31 PJR - - 25,900,000 -
11109 31 MJM - - 25,900,000 -
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
Balance
31 CRJ - - 45,000,000 -
31 CPJ - - 45,000,000 -
31 SJR - - 45,000,000 -
31 PJR - - 45,000,000 -
11110 31 MJM - - 45,000,000 -
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
11111 31 MJM - - - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
31 CRJ - - 210,000,000 -
31 CPJ - - 210,000,000 -
31 SJR - - 210,000,000 -
31 PJR - - 210,000,000 -
12100 31 MJM - - 210,000,000 -
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
31 CRJ - - 600,000,000 -
31 CPJ - - 600,000,000 -
31 SJR - - 600,000,000 -
31 PJR - - 600,000,000 -
13100 31 MJM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 CRJ - 168,000,000 364,800,000 -
31 CPJ - - 364,800,000 -
31 SJR - - 364,800,000 -
31 PJR - - 364,800,000 -
13101 31 MJM - - 364,800,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 CRJ - - - 202,950,000
31 CPJ - - - 202,950,000
31 SJR 71,750,000 - - 131,200,000
31 PJR - - - 131,200,000
13102 31 MJM - - - 131,200,000
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
31 CRJ - - 340,800,000 -
31 CPJ - - 340,800,000 -
31 SJR - - 340,800,000 -
31 PJR - - 340,800,000 -
13103 31 MJM - - 340,800,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 CRJ - - - 216,100,000
31 CPJ - - - 216,100,000
31 SJR - - - 216,100,000
31 PJR - - - 216,100,000
13104 31 MJM - - - 216,100,000
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 PJR - 208,600,000 - 233,100,000
31 CRJ - - - 233,100,000
31 CPJ 119,800,000 - - 113,300,000
31 SJR - - - 113,300,000
21100 31 MJM 6,000,000 - - 107,300,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21101
Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
21101 31 MJM - - - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21102
Balance
31 JNK - 3,050,000 - 19,050,000
31 JPK 16,000,000 - - 3,050,000
31 JPn - 35,550,000 - 38,600,000
31 JPB - - - 38,600,000
21102 31 JM 180,000 - - 38,420,000
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21103
Balance
31 CRJ - - - 5,200,000
31 CPJ 5,200,000 7,500,000 - 7,500,000
31 SJR - - - 7,500,000
31 PJR - - - 7,500,000
21103 31 MJM - - - 7,500,000
Account Number:
Account: Bank Mandiri Loan - Short Term GENERAL LEDGER 21104
Balance
31 CRJ - - - 23,550,000
31 CPJ 23,550,000 - - -
31 SJR - - - -
31 PJR - - - -
21104 31 MJM - - - -
Account Number:
Account: Bank Mandiri Loan - Long Term GENERAL LEDGER 22101
Balance
31 CRJ - - - 175,925,000
31 CPJ - - - 175,925,000
31 SJR - - - 175,925,000
31 PJR - - - 175,925,000
22101 31 MJM - - - 175,925,000
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
31 CRJ - - - 700,000,000
31 CPJ - - - 700,000,000
31 SJR - - - 700,000,000
31 PJR - - - 700,000,000
31001 31 MJM - - - 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
31 JNK - - - 400,000,000
31 JPK - - - 400,000,000
31 JPn - - - 400,000,000
31 JPB - - - 400,000,000
31002 31 JM - - - 400,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
Dec 1 Opening Balance 300,000,000.00
31 CRJ - - - 300,000,000
31 CPJ - - - 300,000,000
31 SJR - - - 300,000,000
31 PJR - - - 300,000,000
31003 31 MJM - - - 300,000,000
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
31 CRJ - - 160,000,000 -
31 CPJ - - 160,000,000 -
31 SJR - - 160,000,000 -
31 PJR - - 160,000,000 -
31004 31 MJM - - 160,000,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Current Earnings GENERAL LEDGER 31005
Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31005 31 MJM - - - -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 1 Opening Balance 2,444,582,500
31 CRJ - 30,500,000 - 2,475,082,500
31 CPJ - - - 2,475,082,500
31 SJR - 355,500,000 - 2,830,582,500
31 PJR - - - 2,830,582,500
41000 31 MJM - - - 2,830,582,500
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 CRJ 2,400,000 - 35,765,000 -
31 CPJ - - 35,765,000 -
31 SJR - - 35,765,000 -
31 PJR - - 35,765,000 -
41001 31 MJM - - 35,765,000 -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 CRJ - - 50,000,000 -
31 CPJ - - 50,000,000 -
31 SJR - - 50,000,000 -
31 PJR - - 50,000,000 -
41002 31 MJM 1,800,000 - 51,800,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
31 CRJ - - - 732,000,000
31 CPJ - - - 732,000,000
31 SJR - - - 732,000,000
31 PJR - - - 732,000,000
42100 31 MJM - - - 732,000,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 1 Opening Balance 1,856,750,000
31 CRJ 22,550,000 - 1,879,300,000 -
31 CPJ - 2,970,000 1,876,330,000 -
31 SJR 265,650,000 - 2,141,980,000 -
31 PJR 1,000,000 - 2,142,980,000 -
51000 31 MJM - 1,100,000 2,141,880,000 -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 CRJ - - 250,000,000 -
31 CPJ 60,000,000 - 310,000,000 -
31 SJR - - 310,000,000 -
31 PJR - - 310,000,000 -
61100 31 MJM - - 310,000,000 -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
61200 31 MJM - - - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 CRJ - - 61,050,000 -
31 CPJ - - 61,050,000 -
31 SJR - - 61,050,000 -
31 PJR - - 61,050,000 -
61300 31 MJM - - 61,050,000 -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 CRJ - - 12,935,000 -
31 CPJ 800,000 - 13,735,000 -
31 SJR - - 13,735,000 -
31 PJR - - 13,735,000 -
61400 31 MJM - - 13,735,000 -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 CRJ - - 95,000,000 -
31 CPJ - - 95,000,000 -
31 SJR - - 95,000,000 -
31 PJR - - 95,000,000 -
61500 31 MJM - - 95,000,000 -
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 CRJ - - 125,000,000 -
31 CPJ 20,000,000 - 145,000,000 -
31 SJR - - 145,000,000 -
31 PJR - - 145,000,000 -
62100 31 MJM - - 145,000,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 CRJ - - 4,400,000 -
31 CPJ 900,000 - 5,300,000 -
31 SJR - - 5,300,000 -
31 PJR - - 5,300,000 -
62200 31 MJM - - 5,300,000 -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 CRJ - - 45,000,000 -
31 CPJ 900,000 - 45,900,000 -
31 SJR - - 45,900,000 -
31 PJR - - 45,900,000 -
62300 31 MJM - - 45,900,000 -
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 CRJ - - 67,420,000 -
31 CPJ - - 67,420,000 -
31 SJR - - 67,420,000 -
31 PJR - - 67,420,000 -
62400 31 MJM - - 67,420,000 -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 CRJ - - 61,000,000 -
31 CPJ - - 61,000,000 -
31 SJR - - 61,000,000 -
31 PJR - - 61,000,000 -
PT Super Bag
GENERAL LEDGER
62500 31 MJM - - 61,000,000 -
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 CRJ - - 32,000,000 -
31 CPJ - - 32,000,000 -
31 SJR - - 32,000,000 -
31 PJR - - 32,000,000 -
62600 31 MJM - - 32,000,000 -
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 CRJ - - 68,000,000 -
31 CPJ 900,000 - 68,900,000 -
31 SJR - - 68,900,000 -
31 PJR - - 68,900,000 -
62700 31 MJM - - 68,900,000 -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
31 CRJ - - - 18,800,000
31 CPJ - - - 18,800,000
31 SJR - - - 18,800,000
31 PJR - - - 18,800,000
81001 31 MJM - - - 18,800,000
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 CRJ - 36,000,000 - 36,000,000
31 CPJ - - - 36,000,000
31 SJR - - - 36,000,000
31 PJR - - - 36,000,000
81002 31 MJM - - - 36,000,000
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 CRJ - 11,000,000 - 46,000,000
31 CPJ - - - 46,000,000
31 SJR - - - 46,000,000
31 PJR - - - 46,000,000
81003 31 MJM - - - 46,000,000
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81004
Balance
31 CRJ - 380,000 - 5,380,000
31 CPJ - - - 5,380,000
31 SJR - - - 5,380,000
31 PJR - - - 5,380,000
81004 31 MJM - - - 5,380,000
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
31 CRJ - - 25,000,000 -
31 CPJ - - 25,000,000 -
31 SJR - - 25,000,000 -
31 PJR - - 25,000,000 -
82001 31 MJM - - 25,000,000 -
Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
31 CRJ - - 111,650,000 -
31 CPJ 1,450,000 - 113,100,000 -
31 SJR - - 113,100,000 -
PT Super Bag
GENERAL LEDGER
31 PJR - - 113,100,000 -
82002 31 MJM - - 113,100,000 -
Account Number:
Account: Loss on Sales Plant Assets GENERAL LEDGER 82003
Balance
31 CRJ 6,250,000 - 6,250,000 -
31 CPJ - - 6,250,000 -
31 SJR - - 6,250,000 -
31 PJR - - 6,250,000 -
82003 31 MJM - - 6,250,000 -
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
Dec 1 Opening Balance -
31 CRJ 99,000 - 99,000 -
31 CPJ - - 99,000 -
31 SJR - - 99,000 -
31 PJR - - 99,000 -
91002 31 MJM - - 99,000 -
MENU
PT Super Bag
TRIAL BALANCE
December 31, 2013
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Petty Cash 10,000,000 -
11101 Cash In Bank 348,973,500 -
11102 Marketable Equity Securities (MES) 22,000,000 -
11103 Account Receivable 241,070,000 -
11104 Allowances for Bad Debts - 4,375,000
11105 Employee Receivable 6,000,000 -
11106 Merchandise Inventory 68,200,000 -
11107 Office Supplies 10,840,000 -
11108 Value Added Taxes - In 16,800,000 -
11109 Prepaid Income Taxes 25,900,000 -
11110 Prepaid Rent 45,000,000 -
11111 Prepaid Expense - -
12100 Investment 210,000,000 -
13100 Land 600,000,000 -
13101 Vehicles 364,800,000 -
13102 Accumulated Depreciation - Vehicles - 131,200,000
13103 Equipment 340,800,000 -
13104 Accumulated Depreciation - Equipment - 216,100,000
21100 Account Payable - 107,300,000
21101 Telephone & water Payable - -
21102 Value Added Taxes - Out - 38,420,000
21103 Income Tax Payable - 7,500,000
21104 Bank Mandiri Loan - Short Term - -
22101 Bank Mandiri Loan - Long Term - 175,925,000
31001 Cammond Stock - 700,000,000
31002 Additional Paid In capital - 400,000,000
31003 Retained Earning - 300,000,000
31004 Devidend 160,000,000 -
31005 Current Earnings - -
41000 Sales - 2,830,582,500
41001 Sales discount 35,765,000 -
41002 Sales Returns 51,800,000 -
42100 Sales Service - 732,000,000
51000 Cost of sales 2,141,880,000 -
61100 Wages & Salaries Expense (Sales) 310,000,000 -
61200 Bad Debts- expense - -
61300 Depreciation Expense - Vehicles 61,050,000 -
61400 Advertising Expense 13,735,000 -
61500 Rent Expense 95,000,000 -
62100 Wages & Salaries Expense (Administrative) 145,000,000 -
62200 Electricity Expense 5,300,000 -
62300 Water & Telephone Expense 45,900,000 -
62400 Utility Expense 67,420,000 -
62500 Depreciation Expense - Equipment 61,000,000 -
62600 Supplies Expense 32,000,000 -
62700 Transportation Expense 68,900,000 -
81001 Interest Revenue - 18,800,000
81002 Devidend Revenue - 36,000,000
81003 Gain on Sales Marketable Equity Securities - 46,000,000
81004 Late Fees Collected - 5,380,000
82001 Bank Charges 25,000,000 -
82002 Interest Expense 113,100,000 -
82003 Loss on Sales Plant Assets 6,250,000 -
91002 Company Income Tax 99,000 -
5,749,582,500 5,749,582,500
-
MENU
PT Super Bag
Memorial Journal (ADJUSTMENT)
DOC. ACCOUNT NAME AND

DATE REF DEBIT CREDIT
NO. DECSRIPTION
31 BM-03 Supplies Expense 62600 2,340,000
Office Supplies 11107 2,340,000
(Pemakaian Suplies)
31 BM-04 Cash In Bank 11101 10,750,000
Bank Charges 82001 1,750,000
Interest Revenue 81001 12,500,000
(Rekonsiliasi Bank)
31 BM-05 Bad Debts- expense 61200 7,678,500
Allowances for Bad Debts 11104 7,678,500
(Cadangan Kerugian Piutang)
31 BM-06 Transportation Expense 62700 900,000

Petty Cash 11100 900,000
(Dana Kas Kecil)
31 BM-07 Rent Expense 61500 9,000,000

Prepaid Rent 11110 9,000,000
31 BM-08 Depreciation Expense - Vehicles 61300 3,800,000

Depreciation Expense - Equipment 62500 7,100,000
Accumulated Depreciation - Vehicles 13102 3,800,000
Accumulated Depreciation - Equipmen 13104 7,100,000
31 BM-09 Water & Telephone Expense 62300 950,000.00

Telephone & water Payable 21101 950,000.00
31 BM -10 Prepaid Expense 11111 765,000.00

Electricity Expense 62200 765,000.00
31 BM -11 Bank Mandiri Loan - Long Term 22101 125,000,000.00

Bank Mandiri Loan - Short Term 21104 125,000,000.00
31 BM -12 Prepaid Income Taxes 11109 3,818,000.00

Income Tax Payable 21103 3,818,000.00
31 BM -13 Company Income Tax 91002 30,760,000.00

Income Tax Payable 21103 1,042,000.00
Prepaid Income Taxes 11109 29,718,000.00
204,611,500 204,611,500
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - 900,000 9,100,000 -
11100 31 Closing JM - - 9,100,000 -
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 Adjusment JM 10,750,000 - 359,723,500 -
11101 31 Closing JM - - 359,723,500 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 Adjusment JM - - 22,000,000 -
11102 31 Closing JM - - 22,000,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
31 Adjusment JM - - 241,070,000 -
11103 31 Closing JM - - 241,070,000 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Dec 31 Opening Balance a - 4,375,000
31 Adjusment JM - 7,678,500 - 12,053,500
11104 31 Closing JM - - - 12,053,500
Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
Date Description Ref. Debit Credit
PT Super Bag
GENERAL LEDGER
31 Adjusment JM - - 6,000,000 -
11105 31 Closing JM - - 6,000,000 -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 Adjusment JM - - 68,200,000 -
11106 31 Closing JM - - 68,200,000 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 Adjusment JM - 2,340,000 8,500,000 -
11107 31 Closing JM - - 8,500,000 -
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
31 Adjusment JM - - 16,800,000 -
11108 31 Closing JM - - 16,800,000 -
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
31 Adjusment JM 3,818,000 29,718,000 - -
11109 31 Closing JM - - - -
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
Balance
31 Adjusment JM - 9,000,000 36,000,000 -
11110 31 Closing JM - - 36,000,000 -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Dec 31 Opening Balance a - -
31 Adjusment JM 765,000 - 765,000 -
11111 31 Closing JM - - 765,000 -
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
31 Adjusment JM - - 210,000,000 -
12100 31 Closing JM - - 210,000,000 -
Account Number:
Account: Land GENERAL LEDGER
13100
Balance
31 Adjusment JM - - 600,000,000 -
13100 31 Closing JM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 Adjusment JM - - 364,800,000 -
13101 31 Closing JM - - 364,800,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 Adjusment JM - 3,800,000 - 135,000,000
13102 31 Closing JM - - - 135,000,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
PT Super Bag
GENERAL LEDGER
31 Adjusment JM - - 340,800,000 -
13103 31 Closing JM - - 340,800,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 Adjusment JM - 7,100,000 - 223,200,000
13104 31 Closing JM - - - 223,200,000
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 Adjusment JM - - - 107,300,000
21100 31 Closing JM - - - 107,300,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21101
Balance
31 Adjusment JM - 950,000 - 950,000
21101 31 Closing JM - - - 950,000
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER
21102
Balance
31 Adjusment JM - - - 38,420,000
21102 31 Closing JM - - - 38,420,000
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21103
Balance
31 Adjusment JM - 4,860,000 - 12,360,000
21103 31 Closing JM - - - 12,360,000
Account Number:
Account: Bank Mandiri Loan - Short Term GENERAL LEDGER
PT Super Bag
GENERAL LEDGER
Account: Bank Mandiri Loan - Short Term GENERAL LEDGER 21104
Balance
31 Adjusment JM - 125,000,000 - 125,000,000
21104 31 Closing JM - - - 125,000,000
Account Number:
Account: Bank Mandiri Loan - Long Term GENERAL LEDGER 22101
Balance
31 Adjusment JM 125,000,000 - - 50,925,000
22101 31 Closing JM - - - 50,925,000
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
31 Adjusment JM - - - 700,000,000
31001 31 Closing JM - - - 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
31 Adjusment JM - - - 400,000,000
31002 31 Closing JM - - - 400,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
31 Adjusment JM - - - 300,000,000
31003 31 Closing JM 160,000,000 338,550,000 - 478,550,000
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
31 Adjusment JM - - 160,000,000 -
31004 31 Closing JM - 160,000,000 - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Current Earnings GENERAL LEDGER 31005
Balance
31 Adjusment JM - - - -
31 Closing JM 3,681,262,500 3,681,262,500 - -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 31 Opening Balance a - 2,830,582,500
31 Adjusment JM - - - 2,830,582,500
31 Closing JM 2,830,582,500 - - -
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 Adjusment JM - - 35,765,000 -
31 Closing JM - 35,765,000 - -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 Adjusment JM - - 51,800,000 -
31 Closing JM - 51,800,000 - -
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
Dec 1 Opening Balance - 732,000,000
31 Adjusment JM - - - 732,000,000
31 Closing JM 732,000,000 - - -
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
PT Super Bag
GENERAL LEDGER
Dec 31 Opening Balance a 2,141,880,000 -
31 Adjusment JM - - 2,141,880,000 -
31 Closing JM - 2,141,880,000 - -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 Adjusment JM - - 310,000,000 -
31 Closing JM - 310,000,000 - -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 Adjusment JM 7,678,500 - 7,678,500 -
31 Closing JM - 7,678,500 - -
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 Adjusment JM 3,800,000 - 64,850,000 -
31 Closing JM - 64,850,000 - -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 Adjusment JM - - 13,735,000 -
31 Closing JM - 13,735,000 - -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 Adjusment JM 9,000,000 - 104,000,000 -
31 Closing JM - 104,000,000 - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 Adjusment JM - - 145,000,000 -
31 Closing JM - 145,000,000 - -
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 Adjusment JM - 765,000 4,535,000 -
31 Closing JM - 4,535,000 - -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 Adjusment JM 950,000 - 46,850,000 -
31 Closing JM - 46,850,000 - -
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 Adjusment JM - - 67,420,000 -
31 Closing JM - 67,420,000 - -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 Adjusment JM 7,100,000 - 68,100,000 -
31 Closing JM - 68,100,000 - -
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
PT Super Bag
GENERAL LEDGER
31 Adjusment JM 2,340,000 - 34,340,000 -
31 Closing JM - 34,340,000 - -
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 Adjusment JM 900,000 - 69,800,000 -
31 Closing JM - 69,800,000 - -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
31 Adjusment JM - 12,500,000 - 31,300,000
31 Closing JM 31,300,000 - - -
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 Adjusment JM - - - 36,000,000
31 Closing JM 36,000,000 - - -
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 Adjusment JM - - - 46,000,000
31 Closing JM 46,000,000 - - -
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81004
Balance
31 Adjusment JM - - - 5,380,000
31 Closing JM 5,380,000 - - -
PT Super Bag
GENERAL LEDGER
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
31 Adjusment JM 1,750,000 - 26,750,000 -
31 Closing JM - 26,750,000 - -
Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
31 Adjusment JM - - 113,100,000 -
31 Closing JM - 113,100,000 - -
Account Number:
Account: Loss on Sales Plant Assets GENERAL LEDGER 82003
Balance
31 Adjusment JM - - 6,250,000 -
31 Closing JM - 6,250,000 - -
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
Dec 31 Opening Balance a 99,000 -
31 Adjusment JM 30,760,000 - 30,859,000 -
31 Closing JM - 30,859,000 - -
MENU
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
PT Super Bag worsheet december 2013
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 - - 900,000 9,100,000 - - -
11101 Cash In Bank 348,973,500 - 10,750,000 - 359,723,500 - - -
11102 Marketable Equity Securities (MES) 22,000,000 - - - 22,000,000 - - -
11103 Account Receivable 241,070,000 - - - 241,070,000 - - -
11104 Allowances for Bad Debts - 4,375,000 - 7,678,500 - 12,053,500 - -
11105 Employee Receivable 6,000,000 - - - 6,000,000 - - -
11106 Merchandise Inventory 68,200,000 - - - 68,200,000 - - -
11107 Office Supplies 10,840,000 - - 2,340,000 8,500,000 - - -
11108 Value Added Taxes - In 16,800,000 - - - 16,800,000 - - -
11109 Prepaid Income Taxes 25,900,000 - 3,818,000 29,718,000 - - - -
11110 Prepaid Rent 45,000,000 - - 9,000,000 36,000,000 - - -
11111 Prepaid Expense - - 765,000 - 765,000 - - -
12100 Investment 210,000,000 - - - 210,000,000 - - -
13100 Land 600,000,000 - - - 600,000,000 - - -
13101 Vehicles 364,800,000 - - - 364,800,000 - - -
13102 Accumulated Depreciation - Vehicles - 131,200,000 - 3,800,000 - 135,000,000 - -
13103 Equipment 340,800,000 - - - 340,800,000 - - -
13104 Accumulated Depreciation - Equipment - 216,100,000 - 7,100,000 - 223,200,000 - -
21100 Account Payable - 107,300,000 - - - 107,300,000 - -
21101 Telephone & water Payable - - - 950,000 - 950,000 - -
21102 Value Added Taxes - Out - 38,420,000 - - - 38,420,000 - -
21103 Income Tax Payable - 7,500,000 - 4,860,000 - 12,360,000 - -
21104 Bank Mandiri Loan - Short Term - - - 125,000,000 - 125,000,000 - -
22101 Bank Mandiri Loan - Long Term - 175,925,000 125,000,000 - - 50,925,000 - -
31001 Cammond Stock - 700,000,000 - - - 700,000,000 - -
31002 Additional Paid In capital - 400,000,000 - - - 400,000,000 - -
31003 Retained Earning - 300,000,000 - - - 300,000,000 - -
31004 Devidend 160,000,000 - - - 160,000,000 - - -
Jumlah dipindahkan 2,470,383,500 2,080,820,000 140,333,000 191,346,500 2,443,758,500 2,105,208,500 - -

PT Super Bag worsheet december 2013
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah Pindahan 2,470,383,500 2,080,820,000 140,333,000 191,346,500 2,443,758,500 2,105,208,500 - -
41000 Sales - 2,830,582,500 - - - 2,830,582,500 - 2,830,582,500

41001 Sales discount 35,765,000 - - - 35,765,000 - 35,765,000 -
41002 Sales Returns 51,800,000 - - - 51,800,000 - 51,800,000 -
42100 Sales Service - 732,000,000 - - - 732,000,000 - 732,000,000

51000 Cost of sales 2,141,880,000 - - - 2,141,880,000 - 2,141,880,000 -
61100 Wages & Salaries Expense (Sales) 310,000,000 - - - 310,000,000 - 310,000,000 -
61200 Bad Debts- expense - - 7,678,500 - 7,678,500 - 7,678,500 -
61300 Depreciation Expense - Vehicles 61,050,000 - 3,800,000 - 64,850,000 - 64,850,000 -
61400 Advertising Expense 13,735,000 - - - 13,735,000 - 13,735,000 -
61500 Rent Expense 95,000,000 - 9,000,000 - 104,000,000 - 104,000,000 -
62100 Wages & Salaries Expense (Administrative 145,000,000 - - - 145,000,000 - 145,000,000 -
62200 Electricity Expense 5,300,000 - - 765,000 4,535,000 - 4,535,000 -
62300 Water & Telephone Expense 45,900,000 - 950,000 - 46,850,000 - 46,850,000 -
62400 Utility Expense 67,420,000 - - - 67,420,000 - 67,420,000 -
62500 Depreciation Expense - Equipment 61,000,000 - 7,100,000 - 68,100,000 - 68,100,000 -
62600 Supplies Expense 32,000,000 - 2,340,000 - 34,340,000 - 34,340,000 -
62700 Transportation Expense 68,900,000 - 900,000 - 69,800,000 - 69,800,000 -
81001 Interest Revenue - 18,800,000 - 12,500,000 - 31,300,000 - 31,300,000
81002 Devidend Revenue - 36,000,000 - - - 36,000,000 - 36,000,000

81003 Gain on Sales Marketable Equity Securitie - 46,000,000 - - - 46,000,000 - 46,000,000
81004 Late Fees Collected - 5,380,000 - - - 5,380,000 - 5,380,000
82001 Bank Charges 25,000,000 - 1,750,000 - 26,750,000 - 26,750,000 -
82002 Interest Expense 113,100,000 - - - 113,100,000 - 113,100,000 -
82003 Loss on Sales Plant Assets 6,250,000 - - - 6,250,000 - 6,250,000 -
91002 Company Income Tax 99,000 - 30,760,000 - 30,859,000 - 30,859,000 -
5,749,582,500 5,749,582,500 204,611,500 204,611,500 5,786,471,000 5,786,471,000 3,342,712,500 3,681,262,500
31005 Current Earnings - - 338,550,000
- - 3,681,262,500 3,681,262,500
Balance Sheet
DEBIT CREDIT
9,100,000 -
359,723,500 -
22,000,000 -
241,070,000 -
- 12,053,500
6,000,000 -
68,200,000 -
8,500,000 -
16,800,000 -
- -
36,000,000 -
765,000 -
210,000,000 -
600,000,000 -
364,800,000 -
- 135,000,000
340,800,000 -
- 223,200,000
- 107,300,000
- 950,000
- 38,420,000
- 12,360,000
- 125,000,000
- 50,925,000
- 700,000,000
- 400,000,000
- 300,000,000
160,000,000 -
2,443,758,500 2,105,208,500
Balance Sheet
DEBIT CREDIT
2,443,758,500 2,105,208,500
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
2,443,758,500 2,105,208,500
338,550,000
2,443,758,500 2,443,758,500
PT Super Bag
INCOME STATEMENT
For The Year Ended, December, 31, 2013
41000 Sales Rp 2,830,582,500
41001 Sales discount Rp (35,765,000)
41002 Sales Returns Rp (51,800,000)
Net Sales Rp 2,743,017,500
51000 Cost of sales Rp (2,141,880,000)
Gross Profit Rp 601,137,500
42100 Sales Service Rp 732,000,000
Operating Expense:
Marketing Expense:
61100 Wages & Salaries Expense (Sales) Rp (310,000,000)
61200 Bad Debts- expense Rp (7,678,500)
61300 Depreciation Expense - Vehicles Rp (64,850,000)
61400 Advertising Expense Rp (13,735,000)
61500 Rent Expense Rp (104,000,000)
Amount Rp (500,263,500)
Administrative expense
62100 Wages & Salaries Expense (Administrative) Rp (145,000,000)
62200 Electricity Expense Rp (4,535,000)
62300 Water & Telephone Expense Rp (46,850,000)
62400 Utility Expense Rp (67,420,000)
62500 Depreciation Expense - Equipment Rp (68,100,000)
62600 Supplies Expense Rp (34,340,000)
62700 Transportation Expense Rp (69,800,000)
#REF!
Amount Rp (436,045,000)
Total Operating Expene Rp (936,308,500)
Operating Income Rp 396,829,000
Other Income/(Net Income
81001 Interest Revenue Rp 31,300,000
81002 Devidend Revenue Rp 36,000,000
81003 Gain on Sales Marketable Equity Securities Rp 46,000,000
81004 Late Fees Collected Rp 5,380,000

82001 Bank Charges Rp (26,750,000)
82002 Interest Expense Rp (113,100,000)
82003 Loss on Sales Plant Assets Rp (6,250,000)
Net Income/(Expense) Rp (27,420,000)
Income Before Taxes Rp 369,409,000
91002 Company Income Tax Rp (30,859,000)
Income After Taxes Rp 338,550,000

MENU
PT Super Bag
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2013
Additional Paid In
DESCRIPTION Cammond Stock Retained Earning Total
Capital
Balance at 31 December 2012 Rp 500,000,000.00 Rp 250,000,000.00 Rp 300,000,000.00 Rp 1,050,000,000.00
Issuance share Capital Rp 200,000,000.00 Rp 150,000,000.00 Rp 350,000,000.00
Net Income Rp 338,550,000.00 Rp 338,550,000.00
Devidends Rp (160,000,000.00) Rp (160,000,000.00)
Balance at 31 December 2013 Rp 700,000,000.00 Rp 400,000,000.00 Rp 478,550,000.00 Rp 1,578,550,000.00

MENU
PT Super Bag
BALANCE SHEET
AS AT DECEMBER, 31, 2013 and 2012
ASSETS 2013 2012 LIABILITIES & EQUITIES 2013

Current Assets Current Liabilities
11100 Petty Cash 9,100,000 9,900,000 Account Payable 107,300,000
11101 Cash In Bank 359,723,500 223,960,000 Telephone & water Payable 950,000
11102 Marketable Equity Securities (MES) 22,000,000 77,200,000 Value Added Taxes - Out 38,420,000
11103 Account Receivable 241,070,000 87,500,000 Income Tax Payable 12,360,000
11104 Allowances for Bad Debts (12,053,500) (4,375,000) Bank Mandiri Loan - Short Term 125,000,000
11105 Employee Receivable 6,000,000 3,000,000
11106 Merchandise Inventory 68,200,000 125,000,000 Amount 284,030,000
11107 Office Supplies 8,500,000 10,000,000
11108 Value Added Taxes - In 16,800,000 18,500,000 Non Current Liabilities
11109 Prepaid Income Taxes - - Bank Mandiri Loan - Long Term 50,925,000
11110 Prepaid Rent 36,000,000 32,000,000
11111 Prepaid Expense 765,000

12100 Amount 756,105,000 582,685,000 Equities
11107 Non Current Assets Cammond Stock 700,000,000
12100 Investment 210,000,000 210,000,000 Additional Paid In capital 400,000,000
13100 Land 600,000,000 350,000,000 Retained Earning 478,550,000
13101 Vehicles 364,800,000 532,800,000 Amount 1,578,550,000
13102 Accumulated Depreciation - Vehicles (135,000,000) (141,900,000)
13103 Equipment 340,800,000 249,600,000
13104 Accumulated Depreciation - Equipment (223,200,000) (155,100,000)
Amount 1,157,400,000 1,045,400,000
Total Assets 1,913,505,000 1,628,085,000 Total Liabilities & Equites 1,913,505,000

-
- -
-
Super Bag
ALANCE SHEET MENU
MBER, 31, 2013 and 2012
2012
200,000,000 21100
925,000 21101
13,000,000 21102
1,335,000 21103
186,900,000 21104
402,160,000 31002
175,925,000 22101
21102
500,000,000 31001
250,000,000 31002
300,000,000 31003
1,050,000,000
1,628,085,000
PT Super Bag
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2013
OPERATING ACTIVITIES
Income After Taxes 338,550,000
Depreciation Expense Vehicles 64,850,000
Depreciation Expense Equipment 68,100,000
Loss on Sales Plant Assets 6,250,000
Account Receivable Increase (153,570,000)
Allowances for Bad Debts Decrease 7,678,500
Employee Receivable Increase (3,000,000)
Merchandise Inventory Decrease 56,800,000
Office Supplies Decrease 1,500,000
Value Added taxes In Decrease 1,700,000
Prepaid Rent Increase (36,000,000)
Prepaid Expense Decrease 31,235,000
Account Payable Decrease (92,700,000)
Telephone & Water Payable Increase 25,000
Value Added Taxes Out Increase 25,420,000
Income Taxes Payable Increase 11,025,000
Net Cash flow from operating activities 327,863,500
INVESTING ACTIVITIES
Purchases of land (250,000,000)
Sales of vehicles 90,000,000
Purchases of Equipment (91,200,000)
Net cash flow used to Investing activities (251,200,000)
FINANCING ACTIVITIES
Issuance Share Capital 350,000,000
Cash payment for Mandiri Bank Short Term (61,900,000)
Cash payment for Mandiri Bank Long Term (125,000,000)
Cash Payment for deviden (160,000,000)
Net cash flow from Investing activities 3,100,000
Increase/Decrease Cash & Equivalent Cash 79,763,500
Cash & Equivalent Cash 31 desember 2012 311,060,000
Cash & Equivalent Cash 31 desember 2013 390,823,500
PT SUPER BAG
Memorial Journal (CLOSING ENTRY)
DOC.
NO.
31-Dec-13 BM-13 Sales 41000 2,830,582,500.00
Sales Service 42100 732,000,000.00
Interest Revenue 81001 31,300,000.00
Devidend Revenue 81002 36,000,000.00
Gain on Sales Marketable Equity Securities 81003 46,000,000.00
Late Fees Collected 81004 5,380,000.00
Current Earnings 31005 3,681,262,500.00
31-Dec-13 BM-14 Current Earnings 31005 3,342,712,500.00

Sales discount 41001 35,765,000.00
Sales Returns 41002 51,800,000.00
Cost of sales 51000 2,141,880,000.00
Wages & Salaries Expense (Sales) 61100 310,000,000.00
Bad Debts- expense 61200 7,678,500.00
Depreciation Expense - Vehicles 61300 64,850,000.00
Advertising Expense 61400 13,735,000.00
Rent Expense 61500 104,000,000.00
Wages & Salaries Expense (Administrative) 62100 145,000,000.00
Electricity Expense 62200 4,535,000.00
Water & Telephone Expense 62300 46,850,000.00
Utility Expense 62400 67,420,000.00
Depreciation Expense - Equipment 62500 68,100,000.00
Supplies Expense 62600 34,340,000.00
Transportation Expense 62700 69,800,000.00
Bank Charges 82001 26,750,000.00
Interest Expense 82002 113,100,000.00
Loss on Sales Plant Assets 82003 6,250,000.00
Company Income Tax 91002 30,859,000.00
31-Dec-13 BM-15 Current Earnings 31005 338,550,000.00

Retained Earning 31003 338,550,000.00
31-Dec-13 BM-16 Retained Earning 31003 160,000,000.00

Devidend 31004 160,000,000.00
Total 7,522,525,000.00 7,522,525,000.00

-
REKAPITULASI :
41000 2,830,582,500.00 -
42100 732,000,000.00 -
81001 31,300,000.00 -
81002 36,000,000.00 -
81003 46,000,000.00 -
81004 5,380,000.00 -
41001 - 35,765,000.00
41002 - 51,800,000.00
51000 - 2,141,880,000.00
61100 - 310,000,000.00
61200 - 7,678,500.00
61300 - 64,850,000.00
61400 - 13,735,000.00
61500 - 104,000,000.00
62100 - 145,000,000.00
62200 - 4,535,000.00
62300 - 46,850,000.00
62400 - 67,420,000.00
62500 - 68,100,000.00
62600 - 34,340,000.00
62700 - 69,800,000.00
82001 - 26,750,000.00
82002 - 113,100,000.00
82003 - 6,250,000.00
91002 - 30,859,000.00
31005 3,681,262,500.00 3,681,262,500.00
31003 160,000,000.00 338,550,000.00
31004 - 160,000,000.00
7,522,525,000.00 7,522,525,000.00
-
MENU
PT Super Bag
CLOSING BALANCE
December 31, 2013
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Petty Cash 9,100,000 -
11101 Cash In Bank 359,723,500 -
11102 Marketable Equity Securities (MES) 22,000,000 -
11103 Account Receivable 241,070,000 -
11104 Allowances for Bad Debts - 12,053,500
11105 Employee Receivable 6,000,000 -
11106 Merchandise Inventory 68,200,000 -
11107 Office Supplies 8,500,000 -
11108 Value Added Taxes - In 16,800,000 -
11109 Prepaid Income Taxes - -
11110 Prepaid Rent 36,000,000 -
11111 Prepaid Expense 765,000 -
12100 Investment 210,000,000 -
13100 Land 600,000,000 -
13101 Vehicles 364,800,000 -
13102 Accumulated Depreciation - Vehicles - 135,000,000
13103 Equipment 340,800,000 -
13104 Accumulated Depreciation - Equipment - 223,200,000
21100 Account Payable - 107,300,000
21101 Telephone & water Payable - 950,000
21102 Value Added Taxes - Out - 38,420,000
21103 Income Tax Payable - 12,360,000
21104 Bank Mandiri Loan - Short Term - 125,000,000
22101 Bank Mandiri Loan - Long Term - 50,925,000
31001 Cammond Stock - 700,000,000
31002 Additional Paid In capital - 400,000,000
31003 Retained Earning - 478,550,000
2,283,758,500 2,283,758,500
-
MENU

Kunci Jawab Praktik Manual

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Kunci Jawab Praktik Manual

Hochgeladen von

Copyright:

Verfügbare Formate

JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

1.2 CASH IN INCOME STATEMENT

CALK 1.3 BUY

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI KAS KELUAR

Dibayarkan kepada : PT JAYA TAS

Jumlah Dibayar : #Dua puluh tiga Juta Sembilan ratus

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKM No. : 1/BKM/XII/2013

BUKTI KAS MASUK

Diterima Dari : Toko Global Bag

Jumlah Diterima : # Dua puluh empat juta dua ratus ribu

Direktur Utama, Direktur Akuntansi/ Keuangan,

No. Faktur : 75/FJ/XII/2013

Kepada : Toko Ganesha

Kepada : PT SUPER BAG Termin : 3/10, n/30

Bukti Memorial : 1/BM/XII/2013

Tanggal : 06 Desember 2013

: Berdasarkan nota retur no. 014/RET/JE/XII/2013, mohon dikirim

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

BKK No. : 2/BKK/XII/2013

BUKTI KAS KELUAR

Dibayarkan kepada : Kantor Kas Negara

Jumlah Dibayar : #Tujuh juta delapan ratus lima puluh ribu

Direktur Utama, Direktur Akuntansi/ Keuangan,

Kepada : Toko Global Bag

BKK No. : 3/BKK/XII/2013

BUKTI KAS KELUAR

Dibayarkan kepada : Toko Rakhmat

Jumlah Dibayar : #Dua Juta delapan ratus empat puluh

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKM No. : 2/BKM/XII/2013

BUKTI KAS MASUK

Diterima Dari : Toko Sinar Tas

Jumlah Diterima : # Tiga Puluh delapan juta tiga ratus

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKK No. : 4/BKK/XII/2013

BUKTI KAS KELUAR

Dibayarkan kepada : PT JAYA TAS

Jumlah Dibayar : #Sembilan puluh dua Juta sembilan

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKM No. : 3/BKM/XII/2013

BUKTI KAS MASUK

Diterima Dari : Lisa

Keterangan : Pelunasan Piutang karyawan dari Lisa

Direktur Utama, Direktur Akuntansi/ Keuangan,

Kepada : PT SUPER BAG Termin : 3/10, n/30

BKM No. : 4/BKM/XII/2013

BUKTI KAS MASUK

Diterima Dari : Tuan Subur Sentosa

# Dua Puluh Tiga juta t Empat ratus

Keterangan : Penjualan Tunai dengan rincian sbb:

Bonus 1 unit Tas Polo

Penjualan Bersih Rp 30,500,000

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKK No. : 5/BKK/XII/2013

Dibayarkan kepada : Mandiri Bank

#Dua puluh lima juta rupiah#

Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut

Direktur Utama, Direktur Akuntansi/ Keuangan,