PT BERKAH

TRIAL BALANCE
PER 1 DESEMBER 2013
1-1110 Cash In Bank Rp 138,060,000.00
1-1120 Petty Cash Rp 3,000,000.00
1-1210 Accounts receivable Rp 55,000,000.00
1-1220 allowance for doubtful debt
1-1310 merchandise inventory Rp 82,000,000.00
1-1320 supplies Rp 6,800,000.00
1-1410 prepaid rent Rp 1,500,000.00
1-1420 prepaid insurance Rp 4,000,000.00
1-1510 PPN Income Rp 56,100,000.00
1-2100 Stock investments Rp 335,000,000.00
1-3100 Land Rp 275,000,000.00
1-3201 Building at Cost Rp 160,000,000.00
1-3202 Building accumulated Depr
1-3301 Vehicle at Cost Rp 80,000,000.00
1-3302 Vehicle accumulated Depr
1-3401 Equipment at cost Rp 65,000,000.00
1-3402 Equipment accumulated Depr
2-1110 Credit Card
2-1210 Accounts payable
2-1211 Accrued expense
2-1310 PPN outcome
2-2100 Bank Mandiri Loan (KUK)
3-1100 Common stock
3-1200 Retained earning
4-1100 Sales of merchandise
4-2100 Freight collected
4-2200 late fee collected
4-2300 sales discount Rp 8,500,000.00
5-1100 cost of good sold Rp 323,440,000.00
5-2000 freight paid Rp 1,220,000.00
5-3000 puchase discount
6-1100 advertising expense Rp 14,000,000.00
6-1200 in store promotion expense Rp 8,000,000.00
6-2100 utility expense Rp 7,200,000.00
6-2200 telephone expense Rp 5,400,000.00
6-2300 Rent expense Rp 12,500,000.00
6-2400 supplies expense Rp 7,600,000.00
6-2500 maintenance and repair expense Rp 10,000,000.00
6-2600 bad debt expense Rp 2,000,000.00
6-2700 depreciation expense Rp 13,750,000.00
6-2800 insurance expense Rp 6,500,000.00
6-2900 late fee expense
6-3100 wages & salaries Rp 26,500,000.00
8-1000 interest income
8-2000 devidene income
9-1000 interest expense Rp 4,070,000.00
9-2000 bank service charge Rp 7,500,000.00
Jumlah Rp 1,719,640,000.00
Rp 3,600,000.00

Rp 15,250,000.00

Rp 5,000,000.00

Rp 21,500,000.00
Rp 4,200,000.00
Rp 77,000,000.00
Rp 1,300,000.00
Rp 73,700,000.00
Rp 100,000,000.00
Rp 790,000,000.00
Rp 53,000,000.00
Rp 554,500,000.00
Rp 7,500,000.00

Rp 1,090,000.00
Rp 3,500,000.00
Rp 8,500,000.00

Rp 1,719,640,000.00
 PT BERKAH
SALES JOURNAL
DECEMBER 2013

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT RECEIVABLE SALES
2 FPJ12-1 TOKO ALEX Rp 32,485,000 Rp 29,500,000
8 FPJ12-2 TOKO BARU Rp 15,110,000 Rp 13,600,000
14 FPJ12-3 TOKO CONTOH Rp 18,845,000 Rp 17,000,000
DEC 2013

20 FPJ12-4 TOKO DITA Rp 23,135,000 Rp 21,000,000

TOTAL Rp 89,575,000 Rp 81,100,000

ACCOUNT NUMBER 1-1210 4-1100

RECAPITULATION
DEBIT
ACC. NO TOTAL
1-1210 Rp 89,575,000

Rp 89,575,000
 CREDIT
PPN OUTCOME FREIGHT COLLECTED
Rp 2,950,000 Rp 35,000
Rp 1,360,000 Rp 150,000
Rp 1,700,000 Rp 145,000
Rp 2,100,000 Rp 35,000

Rp 8,110,000 Rp 365,000
2-1310 4-2100

RECAPITULATION
CREDIT
ACC. NO TOTAL
4-1100 Rp 81,100,000
2-1310 Rp 8,110,000
4-2100 Rp 365,000

Rp 89,575,000
 DEBIT
DATE INVOICE NO DESCRIPTION
CASH IN BANK SALES DISCOUNT

5 BKM12-1 TOKO DITA Rp 16,335,000.00 Rp 165,000.00

9 NK12-1 PENJUALAN TUNAI Rp 15,315,000.00
DECEMBER 2013

11 BKM12-2 TUAN SUYOKO Rp 63,000,000.00

12 BKM12-3 TOKO BARU Rp 16,500,000.00

TOTAL
ACCOUNT NUMBER
 PT BERKAH
CASH RECEIPT JOURNAL
DECEMBER 2013
DEBIT CREDIT
OTHERS
ACC RECEIVABLE
ACCOUNT ACC. NO TOTAL
Rp 16,500,000

VEHICLE ACCUM DEPR 1-3302 Rp 5,000,000

GAIN/LOSS VEHICLE 9-4000 Rp 12,000,000
Rp 16,500,000

RECAPITULATION
DEBIT
ACC. NO TOTAL
 CREDIT
OTHERS
ACCOUNT ACC. NO TOTAL

PPN OUTCOME 2-1310 Rp 1,380,000

FREIGHT COLLECTED 4-2100 Rp 135,000
SALES 4-1100 Rp 13,800,000
VEHICLE AT COST 1-3301 Rp 80,000,000

ECAPITULATION
CREDIT
ACC. NO TOTAL
 PT BERKAH
PURCHASE JOURNAL
DECEMBER 2013
DEBIT
DATE INVOICE NO DESCRIPTION
MERCHANDISE INVENTORY

5 NP2-12 PT NUSA PERSADA Rp 15,000,000.00

DECEMBER 2013

13 LI4-12 PT CIPTA PESONA Rp 23,000,000.00

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT
ACC. NO TOTAL
 DEBIT CREDIT

PPN INCOME ACCOUNT PAYABLE

Rp 1,500,000.00 Rp 16,500,000.00
Rp 2,300,000.00 Rp 25,300,000.00

ECAPITULATION
CREDIT
ACC. NO TOTAL
 DEBIT
DATE

INVOICE CHECK
DESCRIPTION
NO NO ACCOUNT PAYABLE

8 BKK12-1 C12-1 PT MEKAR NUSADUA Rp 44,000,000

10 BKK12-2 C12-2 PT CIPTA PESONA Rp 11,000,000
20 BKK12-3 C12-3 PT NUSA PERSADA Rp 22,000,000
30 BKK12-4 C12-4 CITY BANK
DEC 31 BKK12-5 C12-5 BANK MANDIRI
EMB
ER
2013 31 BKK12-6 C12-6 KARYAWAN
31 BKK12-7 C12-7 PEMEGANG KAS KECIL

TOTAL =
ACCOUNT NUMBER
 PT BERKAH
CASH PAYMENT JOURNAL
DECEMBER 2013
DEBIT
OTHERS
CASH IN BANK
ACCOUNT ACC. NO TOTAL
Rp 43,120,000
Rp 11,000,000
LATE FEE EXPENSE 6-2900 Rp 220,000 Rp 22,220,000
CREDIT CARD 2-1110 Rp 4,200,000 Rp 4,200,000
BANK MANDIRI LOAN' 2-2100 Rp 15,000,000 Rp 16,500,000
INTEREST EXPENSE 9-1000 Rp 1,500,000
WAGES & SALARIES 6-3100 Rp 3,750,000 Rp 3,562,500
PETTY CASH 1-1120 Rp 3,350,000 Rp 3,350,000

RECAPITULATION
DEBIT
ACC. NO TOTAL
 CREDIT
OTHERS
PURCHASE DISCOUNT
ACCOUNT ACC. NO TOTAL
Rp 880,000

INCOME TAX PAYABLE 2-1212 Rp 187,500

RECAPITULATION
CREDIT
ACC. NO TOTAL
 PT BERKAH
PETTY CASH
DECEMBER 2013
DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT
2 VKK12-1 Pembuatan brosur perusahaan Advertising Expense
4 VKK12-2 Pembelian Perlengkapan Supplies Expense
5 VKK12-3 Tagihan rek Telp bulan November 2013 Telephone Expense
december 2013

7 VKK12-4 Tagihan rek listrik bulan November 2013 Accrued expense

8 VKK12-5 Tagihan rek PAM bulan November 2013 Accrued expense
16 VKK12-6 Pemeliharan dan reparasi alat-alat Maintenance and repair Expense

TOTAL
ACCOUNT NO.

R
DEBIT
ACC. NO
13
DEBIT CREDIT
ACC. NO TOTAL PETTY CASH
6-1100 Rp 800,000.00 Rp 800,000.00
6-2400 Rp 500,000.00 Rp 500,000.00
6-2200 Rp 350,000.00 Rp 350,000.00
2-1211 Rp 575,000.00 Rp 575,000.00
2-1211 Rp 375,000.00 Rp 375,000.00
6-2500 Rp 750,000.00 Rp 750,000.00

RECAPITULATION
DEBIT CREDIT
TOTAL ACC. NO TOTAL
 PT BERKAH
GENERAL JOURNAL
DECEMBER 2013
DATE INVOICE NO DESCRIPTION POS REF

2 FPJ12-1 COST OF GOOD SOLD 5-1100

MERCHANDISE INVENTORY 1-1310
(PENJUALAN TOKO ALEX)
5 RNP3-12 ACCOUNT PAYABLE 2-1210
MERCHANDISE INVENTORY 1-1310
PPN INCOME 1-1510
(RETUR PEMBELIAN PT NUSA PERSADA)
8 FPJ12-2 COST OF GOOD SOLD 5-1100
MERCHANDISE INVENTORY 1-1310
(PENJUALAN TOKO BARU)
DECE 9 NK12-1 COST OF GOOD SOLD 5-1100
MBER MERCHANDISE INVENTORY 1-1310
2013 (PENJUALAN TUNAI)
14 FPJ12-3 COST OF GOOD SOLD 5-1100
MERCHANDISE INVENTORY 1-1310
(PENJUALAN TOKO CONTOH)
20 FPJ12-4 COST OF GOOD SOLD 5-1100
MERCHANDISE INVENTORY 1-1310
(PENJUALAN TOKO DITA)

TOTAL

RECAPITULATION
DEBIT
ACC. NO TOTAL
AL
3
DEBIT CREDIT

Rp 19,000,000.00
Rp 19,000,000.00

Rp 2,420,000.00
Rp 2,200,000.00
Rp 220,000.00

Rp 8,800,000.00
Rp 8,800,000.00

Rp 9,000,000.00
Rp 9,000,000.00

Rp 11,000,000.00
Rp 11,000,000.00

Rp 13,500,000.00
Rp 13,500,000.00

CREDIT
ACC. NO TOTAL
DATE DESCRIPTION REFF DEBIT CREDIT

DATE DESCRIPTION REFF DEBIT CREDIT

DATE DESCRIPTION REFF DEBIT CREDIT

DATE DESCRIPTION REFF DEBIT CREDIT

 BALANCE
DEBIT CREDIT

BALANCE
DEBIT CREDIT

BALANCE
DEBIT CREDIT

BALANCE
DEBIT CREDIT
DATE DESCRIPTION REFF DEBIT

DATE DESCRIPTION REFF DEBIT

DATE DESCRIPTION REFF DEBIT

DATE DESCRIPTION REFF DEBIT

 BALANCE
CREDIT
DEBIT CREDIT

BALANCE
CREDIT
DEBIT CREDIT

BALANCE
CREDIT
DEBIT CREDIT

BALANCE
CREDIT
DEBIT CREDIT
 PT BERKAH
LIST OF ACCOUNT RECEIVABLE BALANCE
31 DECEMBER 2013
NO CUSTOMER BALANCE

PT BERKAH
LIST OF ACCOUNT PAYABLE BALANCE
31 DECEMBER 2013
NO SUPPLIER BALANCE

PT BERKAH
LIST OF INVENTORY BALANCE
31 DECEMBER 2013
NO PRODUCT BALANCE
 I
NAME :
D

IN
DATE INVOICE NO DESCRIPTION UNIT PRICE

2 FPJ12-1 TOKO ALEX

5 NP2-12 PT NUSA PERSADA (pembelian) 10 Rp 600,000.00
5 RNP3-12 RETUR PT NUSA PERASADA
8 FPJ12-2 TOKO BARU
9 NK12-1 PENJUALAN TUNAI
13 LI4-12 PT CIPTA PESONA 20 Rp 600,000.00
december 2013

14 FPJ12-3 TOKO CONTOH

20 FPJ12-4 TOKO DITA

TOTAL

I
NAME : AC
D

IN
DATE INVOICE NO DESCRIPTION UNIT PRICE

2 FPJ12-1 TOKO ALEX

5 NP2-12 PT NUSA PERSADA (Pembelian) 18 Rp 500,000.00
5 RNP3-12 RETUR PT NUSA PERSADA
8 FPJ12-2 TOKO BARU
9 NK12-1 PENJUALAN TUNAI
13 LI4-12 PT CIPTA PESONA 22 Rp 500,000.00
DECEMBER 2013

14 FPJ12-3 TOKO CONTOH

DECEMBER 2013 20 FPJ12-4 TOKO DITA

TOTAL
 PT BERKAH
INVENTORY CARD
NAME : OXONE KODE: AU-N08
DECEMBER 2013

IN OUT BAL
TOTAL UNIT PRICE TOTAL UNIT
70
15 Rp 600,000.00 Rp 9,000,000.00 55
Rp 6,000,000.00 Rp - 65
Rp - 2 Rp 600,000.00 Rp 1,200,000.00 63
Rp - 8 Rp 600,000.00 Rp 4,800,000.00 55
Rp - 10 Rp 600,000.00 Rp 6,000,000.00 45
Rp 12,000,000.00 Rp - 65
10 Rp 600,000.00 Rp 6,000,000.00 55
10 Rp 600,000.00 Rp 6,000,000.00 45

TOTAL

PT BERKAH
INVENTORY CARD
NAME : ACCU - CHECK KODE: AU-N06
DECEMBER 2013

IN OUT BAL
TOTAL UNIT PRICE TOTAL UNIT
80
20 Rp 500,000.00 Rp 10,000,000.00 60
Rp 9,000,000.00 Rp - 78
2 Rp 500,000.00 Rp 1,000,000.00 76
8 Rp 500,000.00 Rp 4,000,000.00 68
6 Rp 500,000.00 Rp 3,000,000.00 62
Rp 500,022.00 Rp - 84
10 Rp 500,000.00 Rp 5,000,000.00 74
 15 Rp 500,000.00 Rp 7,500,000.00 59
Rp -

TOTAL
 METODE : FIFO
BALANCE
PRICE TOTAL
Rp 600,000.00 Rp 42,000,000.00
Rp 600,000.00 Rp 33,000,000.00
Rp 600,000.00 Rp 39,000,000.00
Rp 600,000.00 Rp 37,800,000.00
Rp 600,000.00 Rp 33,000,000.00
Rp 600,000.00 Rp 27,000,000.00
Rp 600,000.00 Rp 39,000,000.00
Rp 600,000.00 Rp 33,000,000.00
Rp 600,000.00 Rp 27,000,000.00
Rp -
Rp -
Rp -
Rp -
Rp -

METODE : FIFO
BALANCE
PRICE TOTAL
Rp 500,000.00 Rp 40,000,000.00
Rp 500,000.00 Rp 30,000,000.00
Rp 500,000.00 Rp 39,000,000.00
Rp 500,000.00 Rp 38,000,000.00
Rp 500,000.00 Rp 34,000,000.00
Rp 500,000.00 Rp 31,000,000.00
Rp 500,000.00 Rp 42,000,000.00
Rp 500,000.00 Rp 37,000,000.00
Rp 500,000.00 Rp 29,500,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 PT BERKAH
ADJUSTING JOURNAL
DECEMBER 2013
DATE INVOICE NO DESCRIPTION POS REF

TOTAL

RECAPITULATION
DEBIT
ACC. NO TOTAL
 NAL
13
DEBIT CREDIT

CREDIT
ACC. NO TOTAL
 TRIAL BALANCE
ACC NO ACCOUNT NAME
DEBIT
 PT BERKAH
WORK SHEET
DECEMBER 2013
TRIAL BALANCE ADJUSTING ENTRIES
CREDIT DEBIT CREDIT
 PT BERKAH
WORK SHEET
DECEMBER 2013
ADJUSTED JOURNAL INCOME STATEMENT
DEBIT CREDIT DEBIT
INCOME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT
 PT BERKAH
INCOME STATEMENT
DECEMBER 2013
REVENUES
sales of merchandise
freight collected
late fee collected
sales discount
Net Sales
COST OF GOOD SOLD
cost of good sold
freight paid
purchase discount
Cost Of Good Sold
Gross Profit

EXPENSES
OPERATING EXPENSE :
advertising expense
in store promotion expenses
utility expense
telephone expense
rent expense
supplies expense
maintenance and repair expense
bad debt expense
depreciation expense
insuranse expense
late fee expense
wages & salaries expense
Total operating expense
Operating net point

OTHER REVENUE & GAINS

Interest income
Devidend income
Total other revenue

OTHER EXPENSES & LOSSES

interest expense
bank servise charge
income tax expense
loss sales vehicle
Total other expenses
NET PROFIT
 PT BERKAH
RETAINED EARNING STATEMENT
DECEMBER 2013

Retained earning Nov 2013

add:
Nett Income

less:
dividend

Retained earning December 2013

 PT BERKAH
EARNING STATEMENT
ECEMBER 2013
 PT BERKAH
BALANCE SHEET
DECEMBER 2013
ASSETS
Current Assets
cash in bank
petty cash
account receivable
allowance for doubtful debt
merchandise inventory
ofiice supplies
prepaid rent
prepaid insurance
stock investments
Total Current Assets

Fixed Assets
land
building at cost
building accum depr
vehicle at cost
vehicle accumulated depr
equipment at cost
equipment accum depr
Total Fixed Assets

TOTAL ASSET
ERKAH
CE SHEET
BER 2013
LIABILITY AND EQUITY
LIABILITY
Current Liabilities
credit card
account payable
accrued expense
income tax payable
PPN payable
PPN outcome

Total Current Liabilities

Long term Liabilities

Bank Mandiri Loan (KUK)
Total Long Term Liabilities
TOTAL LIABILITY

EQUITY
common stock
retained earning
TOTAL EQUITY

TOTAL LIABILITY & EQUITY

 PT BERKAH
CASH FLOW STATEMENT
DECEMBER 2013

ARUS KAS DARI AKTIVITAS OPERASI

penerimaan dari pelanggan
pembayaran kepada pemasok
pembayaran kartu kredit
pembayaran bunga bank
pembayaran gaji karyawan
pengisian kembali dana kas kecil
pengisian kembali dana kas kecil
pembayaran brosur perusahaan
pembayaran listrik, air dan telepon
pembelian perlengkapan
pembayaran pemeliharaan alat
Arus Kas Bersih Dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS INVESTASI

penerimaan penjualan aktiva tetap (vehicle)
Arus Kas Bersih Dari Aktivitas Investasi

ARUS KAS DARI AKTIVITAS PENDANAAN

pembayaran utang bank
Arus Kas Bersih Dari Aktivitas Pendanaan

Kenaikan Bersih Kas dan Setara Kas

Kas dan setara kas pada awal periode

Kas dan setara kas pada akhir periode

 PT BERKAH
CLOSING ENTRIES
DECEMBER 2013
DATE DESCRIPTION POS REF

TOTAL

RECAPITULATION
DEBIT
ACC. NO TOTAL
ERKAH
G ENTRIES
BER 2013
DEBIT CREDIT

CREDIT
ACC. NO TOTAL
 PT BERKAH
POST CLOSING TRIAL BALANCE
DECEMBER 2013
ACCOUNT NO ACCOUNT NAME DEBIT
1-1110 CASH IN BANK
1-1120 PETTY CASH
1-1210 ACCOUNT RECEIVABLE
1-1220 ALLOWANCE FOR DOUBTFUL DEBT
1-1310 MERCHANDISE INVENTORY
1-1320 SUPPLIES
1-1410 PREPAID RENT
1-1420 PREPAID INSURANCE
1-1510 PPN income
1-2100 STOCK INVESTMENT
1-3100 LAND
1-3201 BUILDING AT COST
1-3202 BUILDING ACCUMULATED DEPR
1-3301 VEHICLE AT COST
1-3302 VEHICLE ACCUMULATES DEPR
1-3401 EQUIPMENT AT COST
1-3402 EQUIPMENT ACCUMULATED DEPR
2-1110 CREDIT CARD
2-1210 ACCOUNT PAYABLE
2-1211 ACCRUED EXPENSE
2-1212 INCOME TAX EXPENSE
2-1213 PPN payable
2-1310 PPN outcome
2-2100 BANK MANDIRI LOAN (KUK)
3-1100 COMMON STOCK
3-1200 RETAINED EARNING
CREDIT