Acc Account Trial balance

No Name Debet (Rp) Credit (Rp)

1-1100 Cash In Bank 642,115,700
1-1200 Petty Cash 5,000,000
1-1300 accounts Receivable 447,025,000
1-1400 Allowance for Doubtful Debt 6,200,000
1-1500 Merchandise Inventory 267,000,000
1-1600 Store Supplies 6,480,000
1-1700 Prepai Rent 4,000,000
1-1800 Prepaid Insurnce 5,400,000
1-1900 Prepaid Income Tax 31,378,600
1-2100 Stock Investment 135,000,000
1-3100 Land 192,500,000
1-3200 Building at Cost 768,000,000
1-3300 building Accumulaated Depr 117,760,000
1-3400 Vihicle at cost 258,000,000
1-3500 Vehicle Accumulated Depr 94,395,000
1-3600 Equipment 220,800,000
1-3700 Equipment Accumulated Depr 77,720,000
2-1100 Credit Card -
2-1200 Accunts Payable 420,963,000
2-1300 Accrued Expense -
2-1400 Income Tax Payable -
2-1500 PPN Payable 19,200,000
2-1600 PPN Outcome 42,780,000
2-1700 PPN Income 22,658,000
2-1800 Dividen Payable 2,000,000
2-2100 Bank Mandiri Loan 225,000,000
3-1100 Common Stock 1,000,000,000
3-1200 Retained Earning 350,585,800
3-1300 Income Summary -
4-1100 Sales Of Merchandise 1,998,300,000
4-1200 Freight Collected 55,000
4-1300 Sales Discount 11,592,000
4-1400 Sales Returs 10,500,000
5-1100 Cost Of Goods Sold 1,082,600,000
5-1200 Freight Paid 5,810,500
6-1100 Advertinsing Expense 13,325,000
6-1200 Telepon, Water and Electricity Expense 21,780,000
6-1300 Rent Expense 5,500,000
6-1400 Store supplies Expense 7,400,000
6-1500 Maintenance and Repair Expense 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expense 78,705,000
6-1800 Insurance Expense 1,800,000
6-1900 Wages & Salaries Expense 104,500,000
8-1100 Interest Income 4,800,000
8-1200 Deviden Income 5,700,000
8-1300 Late Fees Collected 836,000
9-1100 Interest Expense 5,800,000
9-1200 Bank Service Charge 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle -
9-1500 Miscellaneous Expense 750,000
9-1600 Late Fees Expense
Total 4,366,294,800 4,366,294,800
Laba setelah pajak
 PT MEKAR JAYA
Work Sheet
Per 31 Dec 2017

Adjusment Adjusment of trial balance profit (Loss )

Debet (Rp) Credit (Rp) Debet (Rp) Credit (Rp) Debet (Rp)
330,000 642,445,700
5,000,000
447,025,000
7,210,750 13,410,750
267,000,000
3,335,000 3,145,000
500,000 3,500,000
300,000 5,100,000
31,378,600
135,000,000
192,500,000
768,000,000
2,560,000 120,320,000
258,000,000
3,255,000 97,650,000
220,800,000
1,340,000 79,060,000

420,963,000
10,800,000 10,800,000
4,259,080 4,259,080
20,122,000 39,322,000
42,780,000 -
22,658,000 -
2,000,000
225,000,000
1,000,000,000
350,585,800

1,998,300,000 -
55,000 -
11,592,000 11,592,000
10,500,000 10,500,000
1,082,600,000 1,082,600,000
5,810,500 5,810,500
13,325,000 13,325,000
1,300,000 23,080,000 23,080,000
 500,000 6,000,000 6,000,000
3,335,000 10,735,000 10,735,000
7,375,000 7,375,000
7,210,750 7,210,750 7,210,750
7,155,000 85,860,000 85,860,000
300,000 2,100,000 2,100,000
9,500,000 114,000,000 114,000,000
405,000 5,205,000 -
5,700,000 -
836,000 -
5,800,000 - 5,800,000
75,000 3,575,000 3,575,000
4,259,080 4,259,080 4,259,080
-
750,000 750,000
- -
76,744,830 76,744,830 4,373,466,630 4,373,466,630 1,394,572,330
615,523,670
2,010,096,000
 Page : 01
profit (Loss ) Balance
Credit (Rp) Debet (Rp) Credit (Rp)
642,445,700
5,000,000
447,025,000
13,410,750
267,000,000 -
3,145,000 -
3,500,000 -
5,100,000 -
31,378,600 -
135,000,000 -
192,500,000 -
768,000,000 -
- 120,320,000
258,000,000 -
- 97,650,000
220,800,000 -
- 79,060,000
- -
- 420,963,000
- 10,800,000
- 4,259,080
- 39,322,000
- -
- -
2,000,000
225,000,000
1,000,000,000
350,585,800
-
1,998,300,000
55,000
- -
-
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
5,205,000
5,700,000
836,000
- -
- -
- -
- -
- -
- -
2,010,096,000 2,978,894,300 2,363,370,630
615,523,670
2,978,894,300
 PT MEKAR JAYA
Profit and Loss Statement
per 31 Des 2017

Sales Of Merchandise
Freight Collected
Sales Discount
Sales Return
Net Sales

Cost Of Goods Sold Rp 1,082,600,000

Freight Paid Rp 5,810,500

Laba Kotor

Operating Expense :

Advertising Expense Rp 13,325,000

Telepon, Water and Electricity Rp 23,080,000
Rent Expense Rp 6,000,000
Supplies Expense Rp 10,735,000
Maintenance and Repair Expen Rp 7,375,000
Bad Debts Expense Rp 7,210,750
Depreciation Expense Rp 85,860,000
Insurance expense Rp 2,100,000
Wages & Salaries Rp 114,000,000
Total Operating Expense

Other Income :
Interest Income Rp 5,205,000
Devidend Income Rp 5,700,000
Late Fees Collected Rp 836,000
Total Other Income Rp 11,741,000

Other Expense :
Interest Expense Rp 5,800,000
Bank Service Charge Rp 3,575,000
Income Tax Expense Rp 4,259,080
Miscellaneous Expense Rp 750,000
Total Other Expense Rp 14,384,080
Net Profit Loss
nt

Rp 1,998,300,000
Rp 55,000
-Rp 11,592,000
-Rp 10,500,000
Rp 1,976,263,000

Rp 1,088,410,500
Rp 887,852,500

Rp 269,685,750
Rp 618,166,750
-Rp 2,643,080
Rp 615,523,670
 PT MEKAR JAYA
Income Statement
Per 31 Des 2017

Retained Earning December 1, 2018 Rp 350,585,800

Net Profit Rp 615,523,670

Retained Earning December 31, 2018 Rp 966,109,470

 PT MEKAR JAYA
Balance Sheet
per 31 Dec 2017

Assets :
Current assets :
Cash In Bank Rp 642,445,700
Petty Cash Rp 5,000,000
accounts Receivable Rp 447,025,000
Allowance for Doubtful Debt Rp 13,410,750
Rp 433,614,250
Merchandise Inventory Rp 267,000,000
Store Supplies Rp 3,145,000
Prepai Rent Rp 3,500,000
Prepaid Insurnce Rp 5,100,000
Prepaid Income Tax Rp 31,378,600
Stock Investment Rp 135,000,000

Land Rp 192,500,000
Building at Cost 768,000,000
building Accumulaated Depr 120,320,000
Rp 647,680,000
Vihicle at cost Rp 258,000,000
Vehicle Accumulated Depr Rp 97,650,000
Rp 160,350,000
Equipment Rp 220,800,000
Equipment Accumulated Depr Rp 79,060,000
Rp 141,740,000
Total Asset Rp 2,668,453,550
AR JAYA
e Sheet
ec 2017

Liabilites
Accunts Payable Rp 420,963,000
Accrued Expense Rp 10,800,000
Income Tax Payable Rp 4,259,080
PPN Payable Rp 39,322,000
Dividen Payable Rp 2,000,000
Bank Mandiri Loan Rp 225,000,000
Total Liability Rp 702,344,080

Ekuitas
Common Stock Rp 1,000,000,000
Retained Earning Rp 966,109,470
Total Ekuitas Rp 1,966,109,470

Total Liability dan Ekuitas Rp 2,668,453,550

 PT MEKAR JAYA
Cash Flow Statement
Per 31 Desember 2017

Cash flow from operating activities :

Net Profit Rp 615,523,670
accounts Receivable Rp 447,025,000
Allowance for Doubtful Debt -Rp 13,410,750
Merchandise Inventory Rp 267,000,000
Store Supplies Rp 3,145,000
Stock Investment Rp 135,000,000
Prepai Rent Rp 3,500,000
Prepaid Insurnce Rp 5,100,000
Land Rp 192,500,000
Prepaid Income Tax Rp 31,378,600
Accunts Payable -Rp 420,963,000
Accrued Expense -Rp 10,800,000
Income Tax Payable -Rp 4,259,080
PPN Payable -Rp 39,322,000
Dividen Payable -Rp 2,000,000
Cash flow from operating activities Rp 593,893,770
Net Cash Flow operating activities Expense Rp 21,629,900

Cash Flow From Investasi Activities

Building at Cost Rp 768,000,000
building Accumulaated Depr -Rp 120,320,000
Vihicle at cost Rp 258,000,000
Vehicle Accumulated Depr -Rp 97,650,000
Equipment Rp 220,800,000
Equipment Accumulated Depr -Rp 79,060,000
Rp 949,770,000
Cash flow from financing activities
Bank Mandiri Loan Rp 225,000,000
Common Stock Rp 1,000,000,000
Retained Earning Rp 350,585,800
Net cash flow from financing activities Rp 1,575,585,800

Net increase from the periode Rp 647,445,700

Petty Cash Rp 5,000,000
Rp 642,445,700
Cash at Beginning The Periode -
Cash at Ending The Periode Rp 642,445,700