ACCOUNT NUMBER OF PETTY CASH =

INVOICE NO DESCRIPTION

ACCOUNT ACC NO TOTAL

  Dec 2013 ACCOUNT NUMBER OF PETTY CASH = PT. BERKAH PETTY CASH DECEMBER, 2013 ( In Rupiah ) TOTAL AMOUNT = DEBIT DATE

  PT. BERKAH SALES JOURNAL DECEMBER, 2013 ( In Rupiah )

  DEBIT

CREDIT DATE

INVOICE NO DESCRIPTION ACCOUNTS COST OF SALES OF PPN MERCHANDISE FREIGHT RECEIVABLE GOODS SOLD MERCHANDISE OUTCOME

  Dec 2013 TOTAL …………… ACCOUNT NUMBER…………….

  RECAPITULATION DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL

PT. BERKAH PURCHASE JOURNAL

  CREDIT

  Dec 2013 ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL KREDIT TOTAL……………. ACCOUNT NUMBER ……………

  RECAPITULATION

  DEBIT

  DATE

  INVOICE NO DEBIT MERCHANDISE

  INVENTORY PPN INCOME ACCOUNTS PAYABLE

  

DECEMBER, 2013

( In Rupiah )

  DESCRIPTION

  Pos Ref Dec 2013

• - -

  ACC. NO TOTAL ACC. NO TOTAL TOTAL TOTAL

PT. BERKAH

GENERAL JOURNAL

DECEMBER 2013

( In Rupiah )

   INVOICE NO DESCRIPTION

TOTAL …………………….

DEBIT DATE

CREDIT RECAPITULATION

DEBIT KREDIT

  Dec 2013 x

  ACCOUNT NUMBER…………………. x ACC NO AMOUNT ACC NO AMOUNT TOTAL TOTAL RECAPITULATION DEBIT CREDIT DATE CASH IN BANK / OTHER ACCOUNTS ACC NO ACCOUNT NAME

  Other (Rp)

COST OF

GOODS SOLD

DESCRIPTION

  TOTAL ………………… MERCHANDISE

  INVENTORY

  Other (Rp) ACCOUNT RECEIVABLE

PT. BERKAH

CASH RECEIPT JOURNAL

  

DECEMBER, 2013

( In Rupiah )

  

DEBIT

CREDIT

INVOICE NO

  ( In Rupiah ) Dec 2013 x x x x x x

  ACC NO TOTAL ACC NO TOTAL TOTAL AMOUNT ACC NO ACCOUNT NUMBER………………….

  TOTAL ………………… DEBIT

  

PT. BERKAH

CASH PAYMENT JOURNAL

DECEMBER, 2013 INVOICE NO.

OTHER ACCOUNT CASH IN BANK DEBIT

  DESCRIPTION / ACCOUNT NAME ACCOUNTS PAYABLE ACC NO DATE

TOTAL CREDIT RECAPITULATION

  ITEM NAME : ACCU-CHEK METODE : AVERAGE

  ITEM NO. : AU-N06

  ( In Rupiah )

  UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL Dec

  1 Opening balance 80 40.000.000,00 2013

  ITEM NAME : OXONE METODE : AVERAGE

  ITEM NO. : AU-N08

  ( In Rupiah )

  UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL Dec

  1 Opening balance 70 42.000.000,00 2013

  DESCRIPTION Buying DATE

  INVOICE NO DESCRIPTION Buying Selling BALANCE

  PT. BERKAH

  INVENTORY CARD DECEMBER, 2013

  Selling BALANCE DATE

  INVOICE NO

  Nama : TOKO ALEX Kode : C001 Debit Credit

  Dec

  1 Opening balance - 2013 Nama : TOKO BARU

  Kode : C002 Debit Credit Dec

  1 Opening balance - 2013 Nama : TOKO CONTOH

  Kode : C003 Debit Credit Dec

  

1 Opening balance - -

2013 Nama : TOKO DITA

  Kode : C004 Debit Credit Dec

  1 Opening balance - 2013

  PT. BERKAH SUBSIDIARY LEDGER - ACCOUNTS RECEIVABLE (In Rupiah)

  Credit Balance Date Description

  DECEMBER, 2013

  

Debit Ref

Description Ref Debit Credit Balance Date Debit Date

  Balance Description Ref Credit Balance Date Description Ref Debit Credit

  Nama : PT NUSA PERSADA Kode : S001 Debit Credit

  Dec

  1 Opening balance - 2013 Nama : CIPTA PESONA

  Kode : S002 Debit Credit Dec

  1 Opening balance - 2013 Nama : PT MEKAR NUSA DUA

  Kode : S003 Debit Credit Dec

  1 Opening balance - 2013 Description Ref Debit

  SUBSIDIARY LEDGER - ACCOUNTS PAYABLE PT. BERKAH

  Date

  DECEMBER, 2013

  Credit Balance Credit

  (In Rupiah)

  Date Description Ref Debit Credit Balance Balance Date Description Ref Debit

  (In rupiah) PT. BERKAH LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2013 (In rupiah) NO SUPPLIER BALANCE NO CUSTOMER BALANCE Total ………………

  PT. BERKAH LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2013 (In rupiah) CODE PRODUCT PRICE Total ………………

UNIT BALANCE DECEMBER 31, 2013 LIST OF INVENTORY BALANCE PT. BERKAH

PT. BERKAH LEDGER DECEMBER 31, 2013

  Nama : Cash in Bank Nomor : 1-1110

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Petty Cash Nomor : 1-1120

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Accounts Receivable Nomor : 1-1210

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Allowance for Doubtful Debt Nomor : 1-1220

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Merchandise Inventory Nomor : 1-1310

  DEBIT KREDIT Rp Rp Rp Rp BALANCE KREDIT DATE DESCRIPTION POS REF DEBIT DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE DATE DESCRIPTION KREDIT

  DESCRIPTION POS REF DATE BALANCE POS REF DEBIT

  KREDIT BALANCE DEBIT DATE DESCRIPTION POS REF

  (In Rupiah) Nama : Supplies Nomor : 1-1320

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Prepaid Rent Nomor : 1-1410

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Prepaid Insurance Nomor : 1-1420

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Stock Invesment Nomor : 1-2100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Land Nomor : 1-3100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Building a cost Nomor : 1-3210

  KREDIT BALANCE POS DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE POS REF DEBIT KREDIT DATE DESCRIPTION DATE DESCRIPTION POS REF DEBIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE Nama : Building Accumulated Depr Nomor : 1-3220

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Vehicle at cost Nomor : 1-3310

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Vehicle Accum Dep Nomor : 1-3320

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Equipment Nomor : 1-3410

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Equipment Accum Dep Nomor : 1-3420

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Credit Card Nomor : 2-1110

  DEBIT KREDIT POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT KREDIT BALANCE BALANCE DATE DESCRIPTION DATE DESCRIPTION DATE DESCRIPTION

  DEBIT DATE DESCRIPTION POS REF DEBIT POS REF DEBIT POS REF KREDIT BALANCE KREDIT BALANCE Nama : Accounts Payable Nomor : 2-1210

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Accruad Expense Nomor : 1-1211

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Income Tax Payable Nomor : 1-1212

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : PPN Payable Nomor : 1-1213

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : PPN Outcome Nomor : 2-1310

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : PPN Income Nomor : 1-1320

  DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT DATE DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE POS REF DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION Nama : Bank Mandiri Loan Nomor : 2-2100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Common Stock Nomor : 3-1100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Retained Earning Nomor : 3-1200

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Income Summary Nomor : 3-1300

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Sales of merchandise Nomor : 4-1100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Freight Collected Nomor : 4-2100

  DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT Nama : Late Fee Colected Nomor : 4-2200

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Sales Discount Nomor : 4-2300

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Cost of goods Sold Nomor : 5-1100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Freight Paid Nomor : 5-2000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Purchase Discount Nomor : 5-3000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Advertising Expenses Nomor : 6-1000

  DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE POS REF DEBIT KREDIT BALANCE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE DATE DESCRIPTION DATE DATE DESCRIPTION POS REF DEBIT KREDIT DATE DESCRIPTION POS REF DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DEBIT KREDIT BALANCE Nama : In store promotion expenses Nomor : 6-1200

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Utility expense Nomor : 6-1210

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Telepon expense Nomor : 6-1220

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Rent expense Nomor : 6-2300

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Supplies expense Nomor : 6-2400

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Maintenance and repair expense Nomor : 6-2500

  DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT Nama : Bad debt expense Nomor : 6-2600

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Depreciation expenses Nomor : 6-2700

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Insurance expense Nomor : 6-2800

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Late fee expense Nomor : 6-2900

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Wages & Salaries Nomor : 6-3100

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Interest Income Nomor : 8-1000

  DEBIT KREDIT DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE Nama : Deviden income Nomor : 8-2000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Interest Expense Nomor : 9-1000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Bank Service Charge Nomor : 9-2000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Gain/loss sales vehicle Nomor : 9-3000

  DEBIT KREDIT Rp Rp Rp Rp

  Nama : Income Tax Expense Nomor : 9-4000

  DEBIT KREDIT Rp Rp Rp Rp DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE DATE DESCRIPTION POS REF DEBIT KREDIT BALANCE

PT. BERKAH

TRIAL BALANCE

  

No ACC NO. ACCOUNT NAME DEBIT (Rp) CREDIT (Rp)

1 1-1110 Cash in Bank 2 1-1120 Petty Cash 3 1-1210 Accounts Receivable 4 1-1220 Allowance for Doubtful Debt 5 1-1310

  Merchandise Inventory 6 1-1320 Supplies 7 1-1410 Prepaid Rent 8 1-1420 Prepaid Insurance 9 1-2100 Stock Investment 10 1-3100

  Land 11 1-3210 Building at Cost 12 1-3220 Building Accum Depr 13 1-3310 Vehicle at Cost 14 1-3320 Vehicle Accum Depr 15 1-3410 Equipment at Cost 16 1-3420 Equipment Accum Depr 17 2-1110 Credit Card 18 2-1210 Accounts Payable 19 2-1211 Accrued Expense 20 2-1212 Income Tax Payable 21 2-1213

  PPN Payable 22 2-1310 PPN Outcome 23 2-1320 PPN Income 24 2-2100 Bank Mandiri Loan 25 3-1100 Common Stock 26 3-1200

  Retained Earning 27 3-1300 Income Summary 28 4-1100 Sales of Merchandise 29 4-2100 Freight Collected 30 4-2200 Late Fee Collected 31 4-2300 Sales Dicount 32 5-1100 Cost of Goods Sold 33 5-2000 Freight Paid 34 5-3000 Purchase Discount 35 6-1000 Advertising Expense 36 6-1200 In Store Promotion Expense 37 6-1210

  Utility Expense 38 6-1220 Telepon Expense 39 6-2300 Rent Expense 40 6-2400 Supplies Expense 41 6-2500 Maintenance and Repair Expense 42 6-2600

  Bad Debt Expense 43 6-2700 Depreciation Expense 44 6-2800 Insurance Expense 45 6-2900 Late Fee Expense 46 6-3100 Wages and Salaries

PT. BERKAH ADJUSTMENT ENTRIES DECEMBER 31, 2013

  SOURCE

ACC DEBIT CREDIT DATE DESCRIPTION

  NUMBER REF Rp Rp

  Dec '13

PT. BERKAH

  

WORKSHEET

DECEMBER 31, 2013

  (In Rupiah)

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

  1-1110 Cash in Bank 145.257.500 -

  1-1120 Petty Cash 3.000.000 -

  1-1210 Accounts Receivable 111.575.000 -

  1-1220 Allowance for Doubtful Debt

  BALANCE SHEET ACC NO ACCOUNT NAME TRIAL BALANCE ADJUSTMENT ENTRIES ADJUSTED BALANCE PROFIT & LOSS

• 3.600.000

  1-1410 Prepaid Rent 1.500.000 -

• 21.500.000
• 39.380.000
• 187.500
• 83.190.000
• 85.000.000
• 790.000.000
• 53.000.000
• 649.400.000
• 8.000.000
• 1.970.000

  2-2100 Bank Mandiri Loan

  1-1310 Merchandise Inventory 56.500.000 -

  1-1320 Supplies 7.300.000 -

• 15.250.000

  5-3000 Purchase Discount

  5-2000 Freight Paid 1.220.000 -

  5-1100 Cost of Goods Sold 384.740.000 -

  4-2300 Sales Dicount 8.665.000 -

  4-2200 Late Fee Collected

  4-2100 Freight Collected

  4-1100 Sales of Merchandise

  3-1300 Income Summary

  3-1200 Retained Earning

  3-1100 Common Stock

  2-1320 PPN Income 59.680.000 -

  1-1420 _{Prepaid Insurance} 4.000.000 -

  2-1310 PPN Outcome

  2-1213 PPN Payable

  2-1212 Income Tax Payable

  2-1211 _{Accrued Expense}

  2-1110 Credit Card

  1-3420 Equipment Accum Depr

  1-3410 Equipment at Cost 65.000.000 -

  1-3320 Vehicle Accum Depr

  1-3310 Vehicle at Cost

  1-3220 Building Accum Depr

  1-3210 Building at Cost 160.000.000 -

  1-3100 Land 275.000.000 -

  1-2100 Stock Investment 335.000.000 -

  2-1210 Accounts Payable

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

  13.750.000 - 6-2800 Insurance Expense

  9-4000 Income Tax Expense

  9-3000 Gain/Loss on Asset 12.000.000 -

  9-2000 Bank Service Charge 7.500.000 -

  9-1000 Interest Expense 5.570.000 -

  8-2000 Dividen Income

  30.250.000 - 8-1000 Interest Income

  220.000 - 6-3100 Wages and Salaries

  6.500.000 - 6-2900 Late Fee Expense

  2.000.000 - 6-2700 Depreciation Expense

  (In Rupiah)

  10.750.000 - 6-2600 _{Bad Debt Expense}

  7.600.000 - 6-2500 Maintenance and Repair Expe

  12.500.000 - 6-2400 Supplies Expense

  5.400.000 - 6-2300 Rent Expense

  7.200.000 - 6-1220 Telepon Expense

  8.000.000 - 6-1210 Utility Expense

  14.800.000 - 6-1200 In Store Promotion Expense

  BALANCE SHEET ACC NO ACCOUNT NAME TRIAL BALANCE ADJUSTMENT ENTRIES ADJUSTED BALANCE PROFIT & LOSS 6-1000 Advertising Expense

  

WORKSHEET

DECEMBER 31, 2013

• 3.500.000
• 8.500.000
• TOTAL 1.762.477.500 1.762.477.500 PROFIT/LOSS

PT. BERKAH

  

DECEMBER 31, 2013

KETERANGAN Rp Rp REVENUE

  Sales of merchandise Freight collected Lates fee collected Sales discount

  Net Sales

COST OF GOODS SOLD

  Cost of Goods Sold Freight Paid Purchases discount Cost of Goods Sold

  (-) Gross Profit

  EXPENSES Advertising Expense In Store Promotion Expense Utility Expense Telepon Expense Rent Expense Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expense Insurance Expense Late Fee Expense Wages and Salaries

  (+) Total Expense (-) Operating Net Profit

  OTHER REVENUE & GAINS Interest Income Dividen Income

  Total Other Revenue (+)

  OTHER EXPENSES & LOSSES Interest Expense Bank Service Charge

  PT. BERKAH CHANGES IN RETAINED EARNINGS DECEMBER 31, 2013 BALANCE DESCRIPTION Rp Retained Earning, December 1 Penambahan : Income summary (Earning after tax) Pengurangan : Dividend Retained Earning, December 31

  

PT. BERKAH

BALANCE SHEET

DECEMBER 31, 2013

  ASSETS

LIABILITY AND EQUITY BALANCE

  DESCRIPTION Rp Rp Rp Rp CURRENT ASSETS

CURRENT LIABILITY

  Cash in Bank Credit Card Petty Cash Accounts Payable Accounts Receivable Accrued Payable Allowance for Doubtful Debt Income Tax Payable Merchandise Inventory PPN Payable Supplies PPN Outcome Prepaid Rent PPN Income

  Total Current Assets Total Current Liabilities

  INVESTMENT

LONG TERM LIABILITY

  Stock Investment Bank Mandiri Loan

  Total Investments Total Long Term Liabilities FIXED ASSETS

  Land Building a cost Building Accumulated Depr Vehicle at cost

  EQUITY Vehicle Accum Dep

  Common Stock Equipment Retained Earning Equipment Accum Dep

  Total Equity Total Fixed Assets TOTAL ASSETS TOTAL LIABILITIES & EQUITY

  PT. BERKAH STATEMENTS OF CASH FLOW per 31 Desember 2013 (In Rupiah) KETERANGAN JUMLAH Aktivitas Operasi Kas dan setara kas bersih dari aktivitas operasi A

  Aktivitas Investasi Kas dan setara kas bersih dari aktivitas investasi B

  Aktivitas Pendanaan Kas dan setara kas bersih dari aktivitas pendanaan C

  Kas dan setara kas yang dihasilkan (A+B+C) Kas dan setara kas, 1 Desember 2013 Kas dan setara kas, 31 Desember 2013

PT. BERKAH CLOSING ENTRIES DECEMBER 31, 2013

  POS DEBIT CREDIT REF Rp Rp

  Dec 2013

  DATE DESCRIPTION

  

No ACC NO. ACCOUNT NAME DEBIT (Rp) CREDIT (Rp)

1 1-1110 Cash in Bank 2 1-1120 Petty Cash 3 1-1210 Accounts Receivable 4 1-1220 Allowance for Doubtful Debt 5 1-1310 Merchandise Inventory 6 1-1320 Supplies 7 1-1410 Prepaid Rent 8 1-1420 Prepaid Insurance 9 1-2100 Stock Investment

  10 1-3100 Land 11 1-3210 Building at Cost 12 1-3220 Building Accum Depr 13 1-3310 Vehicle at Cost 14 1-3320 Vehicle Accum Depr 15 1-3410 Equipment at Cost 16 1-3420 Equipment Accum Depr 17 2-1110 Credit Card 18 2-1210 Accounts Payable 19 2-1211 Accrued Payable 20 2-1212 Income Tax Payable 21 2-1213 PPN Payable 22 2-1310 PPN Outcome 23 2-1320 PPN Income 24 2-2100 Bank Mandiri Loan 25 3-1100 Common Stock 26 3-1200 Retained Earning

  TOTAL

  PT. BERKAH TRIAL BALANCE AFTER CLOSING PER 31 DECEMBER 2013