PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah )
CREDIT ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )
TOTAL …………………………….
DEBIT DATE
INVOICE NO DESCRIPTION
PT ADI JAYA SALES JOURNAL DECEMBER, 2012 ( In Rupiah )
DEBIT CREDIT DATE
INVENTORY TOTAL …………… ACCOUNT NUMBER……………. (1-1300) (5-1100) (4-1100) (2-1500) (1-1500)
RECAPITULATION DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT DATE
INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT PPN INCOME
INVENTORY PAYABLE TOTAL……………. (1-1500) (1-1910) (2-1100)
ACCOUNT NUMBER ……………
RECAPITULATION
DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL
GENERAL JOURNAL DECEMBER 2012 ( In Rupiah )
INVOICE Pos DATE DESCRIPTION Debit Credit NO Ref TOTAL ……………………. RECAPITULATION
DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL
PT ADI JAYA CASH RECEIPT JOURNAL DECEMBER, 2012 ( In Rupiah )
DEBIT
CREDIT OTHERS DATE
INVOICE NO DESCRIPTION COST OF GOODS ACCOUNT MERCHANDISE CASH IN BANK
INVENTORY ACCOUNT TOTAL S NO TOTAL …………………
- - - (1-1100) (5-1100) (1-1300) (1-1500)
(V) ACCOUNT NUMBER…………………. RECAPITULATION DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL
PT ADI JAYA CASH PAYMENT JOURNAL DECEMBER, 2012
( In Rupiah ) DEBIT CREDIT
INVOICE
CHECK OTHERS DATE DESCRIPTION ACCOUNT NO.
NO.
CASH IN BANK
PAYABLE
ACCOUNT ACC NO. TOTAL TOTAL …………………- - (2-1100)
- - RECAPITULATION
(V) (1-1100) ACCOUNT NUMBER………………….
DEBIT KREDIT ACC. NO
ACC. NO TOTAL TOTAL TOTAL
TOTAL
PT ADI JAYA
NAME : TV LED KODE : 501 LED METODE : AVERAGE ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 - saldo awal
12 NAME : LCD LCD KODE : 601 LCD METODE : AVERAGE ( In Rupiah )
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 - saldo awal
12 DECEMBER, 2012
DATE
INVOICE NO DESCRIPTION
IN OUT BALANCE OUT BALANCE DATE
INVOICE NO DESCRIPTION
IN
Nama : TOKO DIANA Kode : C001 Debit Credit Nama : TOKO INDAH Kode : C002 Debit Credit Nama : TOKO PESONA Kode : C003 Debit Credit Nama : TOKO MULIA Kode : C004 Debit Credit Date Description Ref Debit Credit Balance Debit Debit Credit Balance Ref Date Description Ref
Date PT ADI JAYA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (In Rupiah) Credit Balance Date Description DECEMBER, 2012 Balance Description Ref Debit Credit
Nama : PT ESA Kode : S001 Debit Credit Nama : CV TIRTA Kode : S002 Debit Credit Nama : PT PENA MAS Kode : S003 Debit Credit Credit Balance Credit (In Rupiah) Date Description Ref Debit Credit Balance Debit Date Description Ref Debit Date
Balance SUBSIDIARY LEDGER-ACCOUNT PAYABLE Description Ref PT ADI JAYA DECEMBER, 2012
PT ADI JAYA DECEMBER 31, 2012 (In rupiah) LIST OF ACCOUNT RECEIVABLE BALANCE NO CUSTOMER BALANCE C001 TOKO DIANA C002 TOKO INDAH C003 TOKO PESONA C004 TOKO MULIA
Total ………………
LIST OF ACCOUNT PAYABLE BALANCE NO SUPPLIER BALANCE
S001 PT ESA S002 CV TIRTA S003 PT PENA MAS Total ………………
LIST OF INVENTORY BALANCE KODE PRODUCT UNIT BALANCE
501 LED TV LED 601 LCD TV LCD Total ………………
PT ADI JAYA LEDGER DECEMBER 31, 2012
Nama : Cash In Bank Nomor : 1-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : Petty Cash Nomor : 1-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : Account Receivable Nomor : 1-1300
DEBIT KREDIT Rp Rp Rp Rp
Nama : Allowance of DoubTful Debt Nomor : 1-1400
DEBIT KREDIT Rp Rp Rp Rp
Nama : Merchandise Inventory Nomor : 1-1500
DEBIT KREDIT Rp Rp Rp Rp DATE DESCRIPTION BALANCE DATE DESCRIPTION KREDIT DESCRIPTION POS REF DATE BALANCE POS REF DEBIT POS REF DEBIT KREDIT BALANCE KREDIT DATE DESCRIPTION POS REF DEBIT DEBIT KREDIT
KREDIT BALANCE DEBIT DATE DESCRIPTION POS REF
(In Rupiah)
BALANCE
DEBIT KREDIT Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
DEBIT KREDIT Rp Rp Rp Rp
Nama : Prepaid Rent Nomor : 1-1800
DEBIT KREDIT Rp Rp Rp Rp
Nama : Prepaid TAX Nomor : 1-1900
DEBIT KREDIT Rp Rp Rp Rp
Nama : ppn income Nomor : 1-1910
DEBIT KREDIT Rp Rp Rp Rp
Nama : prepaid ppn Nomor : 1-1920
DEBIT KREDIT Rp Rp Rp Rp POS REF DEBIT KREDIT POS REF DESCRIPTION POS REF DESCRIPTION POS REF DATE DESCRIPTION DATE DESCRIPTION DATE DESCRIPTION DATE DATE DEBIT KREDIT BALANCE DEBIT DEBIT KREDIT BALANCE DATE DESCRIPTION DEBIT POS REF POS REF DEBIT KREDIT BALANCE KREDIT BALANCE BALANCE KREDIT BALANCE
DEBIT KREDIT Rp Rp Rp Rp
Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110
DEBIT KREDIT Rp Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor : 2-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : EXPENSE PAYABLE Nomor : 2-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : income tax payable Nomor : 2-1300
DEBIT KREDIT Rp Rp Rp Rp
Nama : ppn payable Nomor : 2-1400
DEBIT KREDIT Rp Rp Rp Rp POS REF DEBIT DESCRIPTION POS REF BALANCE DEBIT KREDIT BALANCE DESCRIPTION KREDIT DESCRIPTION DESCRIPTION DATE DEBIT
DATE DATE DESCRIPTION DATE POS REF POS REF DATE DATE DESCRIPTION POS REF DEBIT POS REF DEBIT KREDIT BALANCE BALANCE DEBIT
KREDIT BALANCE KREDIT BALANCE KREDIT
DEBIT KREDIT Rp Rp Rp Rp
Nama : dividend payable Nomor : 2-1600
DEBIT KREDIT Rp Rp Rp Rp
Nama : bank DANAMON loan Nomor : 2-2100
DEBIT KREDIT Rp Rp Rp Rp
Nama : capital stock Nomor : 3-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : RETAINED EARNING Nomor : 3-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : dividend Nomor : 3-1300
DEBIT KREDIT BALANCE DEBIT KREDIT DESCRIPTION POS REF DATE KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT DATE DESCRIPTION DATE DESCRIPTION KREDIT BALANCE POS REF POS REF DEBIT DESCRIPTION DATE POS REF DEBIT DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE KREDIT
DEBIT KREDIT Rp Rp Rp Rp
Nama : Sales Nomor : 4-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : Sales return Nomor : 4-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : COST OF GOODS SOLD Nomor : 5-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : freight paid Nomor : 5-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : advertising expenses Nomor : 6-1000
DEBIT KREDIT Rp Rp Rp Rp KREDIT BALANCE POS REF DEBIT DATE DESCRIPTION DATE DESCRIPTION KREDIT BALANCE POS REF DEBIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE
DEBIT KREDIT Rp Rp Rp Rp
Nama : STORE Supplies Expense Nomor : 6-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : Bad DebtS Expense Nomor : 6-1300
DEBIT KREDIT Rp Rp Rp Rp
Nama : Depreciation Expense Nomor : 6-1400
DEBIT KREDIT Rp Rp Rp Rp
Nama : Insurance Expense Nomor : 6-1500
DEBIT KREDIT Rp Rp Rp Rp
Nama : Rent Expense Nomor : 6-1600
DEBIT KREDIT Rp Rp Rp Rp
Nama : Wages and Salaries EXPENSE Nomor : 6-1700
DEBIT KREDIT Rp Rp Rp Rp DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE POS REF DEBIT POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION DATE DESCRIPTION KREDIT BALANCE KREDIT BALANCE DATE DESCRIPTION DATE DESCRIPTION POS REF DEBIT POS REF DEBIT KREDIT BALANCE
DEBIT KREDIT Rp Rp Rp Rp
Nama : Interest REVENUE Nomor : 8-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : Interest Expense Nomor : 9-1100
DEBIT KREDIT Rp Rp Rp Rp
Nama : Bank Service Charge Nomor : 9-1200
DEBIT KREDIT Rp Rp Rp Rp
Nama : income tax expense Nomor : 9-1300
DEBIT KREDIT Rp Rp Rp Rp DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT POS REF DEBIT DATE DESCRIPTION KREDIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT
1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Store Supplies 1-1700 Prepaid Insurance 1-1800 Prepaid Rent 1-1900 Prepaid Tax 1-1910 PPN Income 1-1920 Prepaid PPN 1-2100 Equipment at Cost 1-2110 Equipment Accum Dep 2-1100 Accounts Payable 2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 PPN Outcome 2-1600 Dividend Payable 2-2100 Bank Mega Loan 3-1100 Capital Stock 3-1200 Retained Earning 3-1300 Dividend 3-1400 Income Summary 4-1100 Sales 4-1200 Sales Return 5-1100 Cost of goods Sold 5-1200 Freight Paid 6-1000 Advertising Expenses 6-1100 Telephone & Electricity expenses 6-1200 Store Supplies Expenses 6-1300 Bad Debts Expense 6-1400 Depreciation Expense 6-1500 Insurance Expense 6-1600 Rent Expense 6-1700 Wages & Salaries Expense
PT ADI JAYA TRIAL BALANCE, DESEMBER 31, 2012
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT
EVIDENCE ACC DEBIT CREDIT NUMBER REF Rp Rp
PT ADI JAYA ADJUSTMENT ENTRIES DECEMBER 31, 2012
DATE DESCRIPTION
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit 1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Store Supplies 1-1700 Prepaid Insurance 1-1800 Prepaid Rent 1-1900 Prepaid Tax 1-1910 PPN Income 1-1920 Prepaid PPN 1-2100 Equipment at Cost 1-2110 Equipment Accum Dep 2-1100 Accounts Payable 2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 PPN Outcome 2-1600 Dividend Payable 2-2100 Bank Mega Loan 3-1100 Capital Stock 3-1200 Retained Earning 3-1300 Dividend 3-1400 Income Summary 4-1100 Sales 4-1200 Sales Return 5-1100 Cost of goods Sold 5-1200 Freight Paid 6-1000 Advertising Expenses 6-1100 Telephone & Electricity expenses 6-1200 Store Supplies Expenses 6-1300 Bad Debts Expense 6-1400 Depreciation Expense 6-1500 Insurance Expense 6-1600 Rent Expense 6-1700 Wages & Salaries Expense 6-1800 Other Operating Expense 8-1100 Interest Revenue 9-1100 Interest Expense 9-1200 Bank Service Charge 9-1300 Income Tax Expense LABA/RUGI
TOTAL Trial Balance After AJP Income Statement Balance Sheet Account Number
Account Name Trial Balance Adjustment Entries
PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012
KETERANGAN Rp Rp REVENUE
Sales Sales Return (-) Net Sales
COST OF GOODS SOLD
Cost of Goods Sold Freight Paid (+) Cost of Goods Sold
(-) Gross Profit
EXPENSES OPERATING EXPENSE
Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debts Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense (+) Sub Total
(-) Operating Net Profit
OTHER REVENUE & GAINS
Interest Revenue Total Other Revenue (+)
OTHER EXPENSES & LOSSES
Interest Expense Bank Service Charge
PT ADI JAYA "CAPITAL STATEMENT" DECEMBER 31, 2012 BALANCE DESCRIPTION Rp Retained Earning, 1 Desember 2012 Penambahan : Laba tahun berjalan Pengurangan : Dividend Retained Earning, 31 Desember 2012
PT ADI JAYA
BALANCE SHEET
DECEMBER 31, 2012
ASSETS LIABILITY AND EQUITY BALANCE
BALANCE DESCRIPTION DESCRIPTION Rp Rp
Rp Rp Current Assets Current Liabilities
Cash in Bank Accounts Payable Petty Cash Expense Payable Accounts Receivable Income Tax Payable Allowance for Doubtful Debt PPN Payable Merchandise Inventory
Total Current Liabilities Store Supplies Prepaid Insurance
Long Term Liabilities
Prepaid Rent Bank Danamon Loan Prepaid PPN
Total Long Term Liabilities Total Current Assets
Equity Fixed Assets
Capital Stock Equipment Retained Earnings Equipment Accumulation Depreciation
Total Fixed Assets Total Equity
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
PT ADI JAYA CASH FLOW REPORT DECEMBER 31, 2012 (In Rupiah)
SALDO KETERANGAN Rp Rp ARUS KAS DARI AKTIVITAS OPERASI Penerimaan dari Pelanggan Penerimaan Dari Bank Mega Pembayaran kepada Pemasok Pembayaran PPN Payable Pembayaran Cetak Brosur Pembayaran Expense Payable Pembelian Perlengkapan Toko Pembayaran Dividend Payable Pembayaran Pemeliharaan Toko Arus Kas Bersih dari Aktivitas Operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Pembayaran Utang Bank Arus Kas Bersih dari Aktivitas Investasi Kenaikan Bersih Kas dan setara kas Kas dan setara kas pada awal periode Kas dan setara kas pada akhir periode
CLOSING ENTRIES DECEMBER 31, 2012
POS DEBIT CREDIT DATE DESCRIPTION REF Rp Rp
DEBIT CREDIT Rp Rp 1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Store Supplies 1-1700 Prepaid Insurance 1-1800 Prepaid Rent 1-1900 Prepaid Tax 1-1910 PPN Income 1-1920 Prepaid PPN 1-2100 Equipment at Cost 1-2110 Equipment Accum Dep 2-1100 Accounts Payable 2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 PPN Outcome 2-1600 Dividend Payable 2-2100 Bank Mega Loan 3-1100 Capital Stock 3-1200 Retained Earning
Jumlah ........................ PT ADI JAYA POST CLOSING TRIAL BALANCE DECEMBER 31, 2012 ACCOUNT NUMBER ACCOUNT NAME