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INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018
( In Rupiah ) METODE : FIFO
Des
Total ……………………………
PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018
( In Rupiah ) METODE : FIFO
Des
NO CUSTOMER BALANCE
Total ………………
PT SEJAHTERA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO SUPPLIER BALANCE
Total ………………
PT SEJAHTERA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)
Total ………………
PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
PT SEJAHTERA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
Des
2018
TOTAL …………………………….
Date Signature
TOTAL ……………………. - -
Des
2018
TOTAL …………………
ACCOUNT NUMBER………………….
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
Des
2018
ACCOUNT NUMBER…………….
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT TOTAL
NO. NO.
Des
2018
TOTAL …………………
ACCOUNT NUMBER………………….
Date Signature RECAPITULATION
DEBIT KREDIT
Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
Des
2018
TOTAL…………….
ACCOUNT NUMBER ……………
TOTAL TOTAL
PT INSAN MANDIRI
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF
2018
Dec 31 BM 12.03 Supplies Expense
Store Supplies
BM12.04 Bank Service Charge
Cash In Bank
Interest Income
BM12.05 Bad Debt Expense
Allownces for Bad Debt
BM 12.06 Rent Expense
Prepaid Rent
BM 12.07 Insurance Expense
Prepaid Insurance
BM 12.08 Depr. Exp. Building / Building at Cost
Accumalated Depr. Building
Depr. Exp. Equipment / Equipment at Cost
Accumalated Depr. Equipment
BM 12.09 Water, Telepon, & Electricity Expense
Accrued Expense
BM 12.10 Income Tax Expense
Income Tax Payable
JUMLAH
A
RIES
018
DEBIT CREDIT
Rp Rp
Rp 4,600,000
Rp 4,600,000
Rp 230,000
Rp 6,270,000
Rp 6,500,000
Rp 1,644,750
Rp 1,644,750
Rp 850,000
Rp 850,000
Rp 2,000,000
Rp 2,000,000
Rp 1,200,000
Rp 1,200,000
Rp 1,250,000
Rp 1,250,000
Rp 1,500,000
Rp 1,500,000
Rp 861,000
Rp 861,000
Rp 20,405,750 Rp 20,405,750
PT SEJAH
WORKSH
DECEMBER 3
112,895,000
1,644,750 5,644,750
500,000
59,200,000
4,600,000 3,000,000
850,000 9,150,000
2,000,000 2,250,000
3,800,000
207,500,000
275,000,000
144,000,000
1,200,000 54,000,000
60,000,000
1,250,000 15,000,000
41,800,000
1,500,000 1,500,000
861,000 977,200
9,482,400
125,481,865
400,000,000
330,000,000
40,000,000
725,745,000 725,745,000
8,000,000 8,000,000
2,500,000 2,500,000
8,952,000 8,952,000
9,800,000 9,800,000
384,240,000 384,240,000
1,220,000 1,220,000
660,000 660,000
64,800,000 64,800,000
19,500,000 19,500,000
7,200,000 7,200,000
6,900,000 6,900,000
20,850,000 20,850,000
12,200,000 12,200,000
10,550,000 10,550,000
1,644,750 1,644,750
14,400,000 14,400,000
11,000,000 11,000,000
7,500,000 7,500,000
10,950,000 10,950,000
231,000 231,000
6,500,000 10,250,000 10,250,000
20,000,000 20,000,000
9,000,000 9,000,000
19,131,865 19,131,865
7,730,000 7,730,000
7,084,450 7,084,450
20,405,750 1,751,041,215 1,751,041,215 634,884,065 767,155,000
Tax) 132,270,935
767,155,000 767,155,000
Balance Sheet
Debit Credit
Rp Rp
8,720,000
190,142,150
112,895,000
5,644,750
500,000
59,200,000
3,000,000
9,150,000
2,250,000
3,800,000
207,500,000
275,000,000
144,000,000
54,000,000
60,000,000
15,000,000
41,800,000
1,500,000
977,200
9,482,400
125,481,865
400,000,000
330,000,000
40,000,000
1,116,157,150 983,886,215
132,270,935
1,116,157,150 1,116,157,150
PT SEJAHTERA
BALANCE SHEET
DECEMBER 31, 2018
ASSETS
BALANCE
DESCRIPTION
Rp
CURRENT ASSETS :
Petty Cash 2,450,000
Cash In Bank 196,412,150
Account Receivable 112,895,000
Allowances for Bad Dedt 5,644,750
Employee Receivable 500,000
Merchandise Inventory 59,200,000
Store Supplies 3,000,000
Prepaid Rent 9,150,000
Prepaid Insurance 2,250,000
Value Added Taxes In 3,800,000
Investment 207,500,000
FIXED ASSETS :
Land 275,000,000
Building 144,000,000
Accumulated Depreciation Building 54,000,000
Equipment 60,000,000
Accumulated Depreciation Equipment 15,000,000
TOTAL ASSETS 1,001,512,400
PT SEJAHTERA
BALANCE SHEET
ECEMBER 31, 2018
DESCRIPTION Rp Rp
Sales 725,745,000
Freight Collected 8,000,000
Sales Discount 8,952,000
Sales Return 9,800,000
18,752,000
Net Sales 714,993,000
Cost of Goods Solds 384,240,000
Freight Paid 1,220,000
Purchases Discount 660,000
Cost of Goods Solds (New) 384,800,000
Gross Profit 330,193,000
Wages and Salaries 64,800,000
Advertising Expense 19,500,000
Utility Expense 7,200,000
Water, Telepon & Electricity
6,900,000
Expense
Rent Expense 20,850,000
Supplies Expense 12,200,000
Maintenance and Repair Expense 10,550,000
Bad Debts Expense 1,644,750
Depreciation Expense Building 14,400,000
Depreciation Expense Vehicles 11,000,000
Depreciation Expense Equipment 7,500,000
Insurance expense 10,950,000
Total Operating Expense 187,494,750
Operating Profit 142,698,250
Late Fee Expense 231000
Gain / Loss Vehicles 9,000,000
Interest Expense 19,131,865
Bank Service Charge 7,730,000
Total Other Expense 36,092,865
Late Fee Collected 2,500,000
Interest Income 10,250,000
Devidend Income 20,000,000
Total Other Income 32,750,000
Net Profit Before Tax 139,355,385
Income Tax Expense 7,084,450
NET INCOME (AFTER TAX) 132,270,935
PT SEJAHTERA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018
Deviden Rp 40,000,000
Rp 132,270,935
Rp 40,000,000
Rp 822,270,935
PT SEJAHTERA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
DESCRIPTION Rp
TOTAL
BALANCE
Rp
135,362,150
626,500,000
690,000,000
198,862,150
PT SEJAHTERA
CLOSING ENTRIES
DECEMBER 31, 2018
POS DEBIT
DATE DESCRIPTION
REF Rp
2018 31 Sales 725,745,000
Dec Freight Collected 8,000,000
Late Fee Collected 2,500,000
Interest Income 10,250,000
Devidend Income 20,000,000
Income Summary
JUMLAH 1,572,990,000
CREDIT
Rp
766,495,000
8,952,000
9,800,000
384,800,000
64,800,000
19,500,000
7,200,000
6,900,000
20,850,000
12,200,000
10,550,000
1,644,750
14,400,000
11,000,000
7,500,000
10,950,000
9,000,000
7,084,450
231,000
19,131,865
7,730,000
132,270,935
40,000,000
1,572,990,000
PT SEJAHTERA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018