PT CEMERLANG

Un Adjusted Trial Balance Nov, 2011 and Balance Sheet Dec, 2010
No November 30, 2011 December 31, 2010
Accunt Account Title
u DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 44,820,000 595,150,000
11200 Petty Cash 5,000,000 5,000,000
11300 Account Receivable 795,300,000 236,000,000
11400 Allowances for Bad Debts 11,800,000 11,800,000
11500 Merchandise Inventory 717,000,000 675,000,000
11600 Store Supplies 9,800,000 7,500,000
11700 Prepaid Insurance 10,000,000 6,000,000
11800 Prepaid Rent 15,000,000 12,000,000
11900 Prepaid Income Tax 15,000,000 12,500,000
11910 Value Added Tax - In 20,000,000 12,000,000
12000 Land 250,000,000 150,000,000
12100 Equipment 63,300,000 63,300,000
12110 Accumulated Depreciation - Equipment 16,250,000 2,500,000
21100 Account Payable 535,700,000 375,000,000
21200 Expense payable 7,365,000 1,500,000
21300 Income Tax Payable 32,000,000
21400 Value Added Tax - Out 23,500,000 25,700,000
21500 Devidend Payable 2,500,000 25,000,000
22100 Bank Loan 133,126,970 238,350,000
31100 Capital Stock 400,000,000 400,000,000
31200 Retained Earning 662,600,000 662,600,000
31300 Devidend 25,000,000 -
31400 Income Summary -
41100 Sales 3,253,800,000
41200 Sales returns 185,000,000
51100 Cost of sales 2,737,230,000
51200 Freight Paid 8,800,000
61000 Advertising Expense 4,200,000
61100 Electricity, Telephone & water Expense 8,700,000
61200 Store Supplies Expense 4,750,000
61300 Bad Debts- expense -
61400 Depreciation Expense 13,750,000
61500 Insurance Expense 20,000,000
61600 Rent Expense 33,000,000
61700 Wages & Salaries Expense 36,300,000
61800 Other Operating Expense 9,300,000
61900 Income Tax Expense
71100 Interest Revenue 6,985,000
81100 Interest Expense 15,776,970
81200 Bank Service Charge 6,600,000
5,053,626,970 5,053,626,970 1,774,450,000 1,774,450,000
PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.
2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
a. Daya Elektronik 159,500,000 25-Nov-11
b. Indo Elektronik 316,800,000 29-Nov-11
c. Prima Elektronik 178,200,000 23-Nov-11
d. Mega Elektronik 140,800,000 24-Nov-11
Jumlah 795,300,000

3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai
berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a TVP-268 22 Rp 19,000,000 Rp 418,000,000
b AC P - 55 13 Rp 23,000,000 Rp 299,000,000
Jumlah Rp 717,000,000
4 Prepaid Insurance
Merupakan asuransi atas barang dengan masa asuransi sebagai berikut:
Januari 2011 - April 2011 6,000,000
Mei 2011 - April 2012 24,000,000
Jumlah 30,000,000

5 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa januari - april 2011 12,000,000
Sewa Mei 2011 - April 2012 36,000,000
Jumlah 48,000,000
6 Prepaid Income Tax
Merupakan Uang Muka PPh pasal 25 masa januari sampai nopember 2011.
7 Accounts Payable
1. PT Elex Persada 251,900,000 23-Nov-11
2. CV Tulus Jaya 214,500,000 20-Nov-11
3. PT Plugord 69,300,000 28-Nov-11
Jumlah 535,700,000
8 Expense Payable
Merupakan saldo Biaya listrik, Air dan telepon serta Gaji yang belum dibayar
11 Bank Mandiri Loan
Tahu Bulan Total Payment Interest Payment Balance
238,350,000.00
2011 1 11,000,000 1,787,625.00 9,212,375.00 229,137,625.00
2 11,000,000 1,718,532.00 9,281,468.00 219,856,157.00
3 11,000,000 1,648,921.00 9,351,079.00 210,505,078.00
4 11,000,000 1,578,788.00 9,421,212.00 201,083,866.00
5 11,000,000 1,508,129.00 9,491,871.00 191,591,995.00
6 11,000,000 1,436,940.00 9,563,060.00 182,028,935.00
7 11,000,000 1,365,217.00 9,634,783.00 172,394,152.00
8 11,000,000 1,292,956.00 9,707,044.00 162,687,108.00
9 11,000,000 1,220,153.00 9,779,847.00 152,907,261.00
10 11,000,000 1,146,804.00 9,853,196.00 143,054,065.00
11 11,000,000 1,072,905.00 9,927,095.00 133,126,970.00
12 11,000,000 998,452.00 10,001,548.00 123,125,422.00
132,000,000 16,775,422.00 115,224,578.00
12 Ekuitas
Saham yang beredar tahun 2011 berjumlah 40.000 dengan nilai nominal @Rp10.000
 PT CEMERLANG
DAFTAR AKTIVA TETAP
TAHUN 2011

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi NILAI BUKU

No Jennis Aktiva tetap Perolehan Penghentian Nilai Residu tarif TAHUN 2011
So.31.12.2010 Debit Kredit So.31.12.2012 So.31.12.2010 Debit Kredit So.31.12.2011
Land
1 Land 27-Jan-05 0 0 0% 150,000,000 150,000,000 - 150,000,000
2 Land 28-May-11 - 0 0% 100,000,000 100,000,000 100,000,000
Jumlah 150,000,000 100,000,000 - 250,000,000 - - - - 250,000,000
Equipment -
1 Komputer 30-Oct-10 3,300,000 25% 63,300,000 63,300,000 2,500,000 15,000,000 17,500,000 45,800,000
Jumlah 63,300,000 - - 63,300,000 2,500,000 - 15,000,000 17,500,000 45,800,000

Total 213,300,000 100,000,000 - 313,300,000 2,500,000 - 15,000,000 17,500,000 295,800,000

PT CEMERLANG
DAFTAR AKTIVA TETAP
PER 30 NOPEMBER 2011

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi NILAI BUKU

No Jennis Aktiva tetap Perolehan Penghentian Nilai Residu tarif TAHUN 2011
So.31.12.2010 Debit Kredit So.31.12.2011 So.31.12.2010 Debit Kredit So.30.11.2011
Land
1 Land 27-Jan-05 0 0 0% 150,000,000 150,000,000 - 150,000,000
2 Land 28-May-11 - 0 0% 100,000,000 100,000,000 100,000,000
Jumlah 150,000,000 100,000,000 - 250,000,000 - - - - 250,000,000
Equipment -
1 Komputer 30-Oct-10 3,300,000 25% 63,300,000 63,300,000 2,500,000 13,750,000 16,250,000 47,050,000
Jumlah 63,300,000 - - 63,300,000 2,500,000 - 13,750,000 16,250,000 47,050,000

Total 213,300,000 100,000,000 - 313,300,000 2,500,000 - 13,750,000 16,250,000 297,050,000

 PT CEMERLANG
Jl Pahlawan Revolusi No 55 Surabaya

Kepada : Accounting Staff (Desi Arminanti)

Hal : Data Penyesuaian per 31 Desember 2011

BUKTI MEMORIAL
Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai beriku
1 Berdasarkan stock opname saldo persediaan per 31 Desember 2011 adalah sebagai berikut :
- Persediaan Barang Dagangan sama dengan kartu persediaan
- Persediaan Supplies Rp 3,750,000.00

2 Dari rekening koran per 31 Desember 2011 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 6,500,000.00
- Beban Administrasi Bank Rp 230,000.00
3 Cadangan Kerugian Piutang ditaksir sebesar 5% dari saldo Piutang Dagang di akhir periode
akuntansi.
4 Prepaid Rent
Sewa dibayar dimuka merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa januari - april 2011 12,000,000
Sewa Mei 2011 - April 2012 36,000,000
Jumlah saldo sewa dibayar di muka 48,000,000
5 Prepaid Insurance
Merupakan asuransi atas barang dengan masa asuransi sebagai berikut:
Januari 2011 - April 2011 6,000,000
Mei 2011 - April 2012 24,000,000
Jumlah 30,000,000
6 Penyusutan aktiva tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar penyusutan -
aktiva tetap)
7 Gaji karyawan bulan Desember 2011 akan dibayar pada tanggal 03 Januari 2012 dengan rincian:
Wages & Salaries (sales) Rp 3,500,000.00
8 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2012
sebesar Rp 2,500,000.00
9 Hitunglah Beban PPh Badan yang terutang tahun 2011 berdasarkan tarif pasal 17 Undang-undang
nomor 36 tahun 2008 tentang Pajak Penghasilan.
Catatan: Perusahaan mendapatkan fasilitas sebagaimana tertuang dalam pasal 31 huruf e
UU No. 36 Tahun 2008, yaitu mendapatkan pengurangan tarif sebesar 50% dari tarif normal.
Sehingga tarif yang dikenakan efektif sebesar 50% X 25% X Laba Kena Pajak.
sebesar Rp 32,117,447.25

Adrian
(Adrian)
Direktur Akuntansi
 PT CEMERLANG
Sales Journal
December 2011 Page :

DEBIT CREDIT

DATE DOC. NO. Customer's

ACCOUNT
COST OF SALES SALES VAT - OUT INVENTORY
RECEIVABLE

6 F12-1 Indo Elektronik 395,450,000 332,000,000 359,500,000 35,950,000 332,000,000

18 F12-2 Daya Elektrpnik 246,400,000 206,000,000 224,000,000 22,400,000 206,000,000

25 F12-3 Prima Elektronik 613,250,000 517,300,000 557,500,000 55,750,000 517,300,000

1,255,100,000 1,055,300,000 1,141,000,000 114,100,000 1,055,300,000

2,310,400,000 2,310,400,000
 PT CEMERLANG
Cash Receipt Journal
December 2011 Page :

DEBIT CREDIT
DOC.
DATE ACCOUNT CREDITED OTHER OTHER
NO. SALES COST OF Account
CASH IN BANK Sales VAT - Out inventory
DISCOUNT SALES ACCT Receivable ACCT
Account Title AMOUNT AMOUNT
NO. NO.
3-Dec-11 BKM12-1 Daya Elektronik 159,500,000 159,500,000

12-Dec-11 BKM12-2 Indo Elektronik - 322,850,000 322,850,000

13-Dec-11 KN01 Sales 378,400,000 317,000,000 344,000,000 34,400,000 317,000,000

14-Dec-11 BKM12-3 Indo Elektronik 316,800,000 316,800,000

20-Dec-11 BKM12-4 Allowances for Bad Debts 9,000,000 11400 9,000,000

25-Dec-11 BKM12-5 Prima Elektronik 178,200,000 178,200,000

- 1,364,750,000 317,000,000 - 977,350,000 344,000,000 34,400,000 317,000,000 9,000,000

1,681,750,000 1,681,750,000

-
-
 PT CEMERLANG
Purchase Journal
December 2011

DEBIT
DATE DOC. NO. VENDOR'S REF MERCHANDISE VAT
INVENTORY IN

10-Dec-11 F05 PT Plugord 439,000,000 43,900,000

22-Dec-11 a17 PT Elex Persada 598,900,000 59,890,000

29-Dec-11 G11 CV Tulus Jaya 486,600,000 48,660,000

1,524,500,000 152,450,000

1,676,950,000
NG
nal Retur pembelian tgl 5 des dari tgl 4 des berupa 1 unit Mesin cuci.
1 Retur penjualan tgl 17 des dari tgl 16 des berupa 1 unit kulkas dan 1 unit televisi.

CREDIT

ACCOUNTS

PAYABLE

482,900,000

658,790,000 PERHITUNGAN

535,260,000

1 jenis bara kuantitas harga jumlah ppn Dibayar

k 5 ### ### 800,000 ###

m 6 ### ### ### ###

t 8 ### ### ### ###

1,676,950,000 ### ### ###

1,676,950,000

4 jenis bara kuantitas harga jumlah ppn Dibayar

k 6 ### ### 960,000 ###
m 8 ### ### ### ###
t 5 ### ### 750,000 ###
### ### ###

14 jenis bara kuantitas harga jumlah ppn Dibayar

 k 12 ### ### ### ###
m 3 ### ### 540,000 ###
t 24 ### ### ### ###
### ### ###

24 jenis bara kuantitas harga jumlah ppn Dibayar

k 15 ### ### ### ###
m 10 ### ### ### ###
t 8 ### ### ### ###
### ### ###
 PT CEMERLANG
Cash Payment Journal
December 2011 Page :

DEBIT CREDIT
DATE ACCOUNT DEBITED REF ACCOUNTS OTHER CASH IN OTHER
PAYABLE Acc No AMOUNT BANK Acc No Acct Name AMOUNT
1-Dec-11 Expense payable BKK 12-1 21200 4,500,000 4,500,000
6-Dec-11 PT Plugord BKK 12-2 69,300,000 69,300,000
9-Dec-11 PT Elex Persada BKK 12-3 251,900,000 251,900,000
15-Dec-11 Value Added Tax - Out BKK 12-4 21400 23,500,000 3,500,000 11910 Value Added Tax - In 20,000,000
17-Dec-11 Devidend Payable BKK 12-5 21500 2,500,000 2,500,000
18-Dec-11 PT Plugord BKK 12-6 411,400,000 411,400,000
23-Dec-11 PT Tulus Jaya BKK 12-7 214,500,000 214,500,000
30-Dec-11 Bank Loan BKK 12-8 22100 10,001,548 11,000,000
Interest Expense 81100 998,452
30-Dec-11 Petty Cash BKK 12-9 11200 4,490,000 4,490,000

947,100,000 45,990,000 973,090,000 20,000,000

993,090,000 993,090,000
 PT CEMERLANG
Memorial Journal
December 2011 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

7-Dec-11 NK12-1 Sales returns 41200 66,000,000

Value Added Tax - Out 21400 6,600,000
Account Receivable 11300 72,600,000

Merchandise Inventory 11500 Rp61,000,000

Cost of sales 51100 61,000,000

10-Dec-11 NK-1 Account Payable 21100 71,500,000

Merchandise Inventory 11500 65,000,000.00
Value Added Tax - In 11910 6,500,000.00
 PT CEMERLANG
PETTY CASH JOURNAL
December 2011

Date Description Doc No Acct No Debit Credit

12/2/2011 Advertising Expense V12-1 61000 725,000.00

Petty Cash 11200 725,000.00

(Pembayaran brosur untuk iklan)

dan PAM)

12/4/2011 Expense payable V 12-2 21200 2,865,000.00

Petty Cash 11200 2,865,000.00

(Pembayaran langganan Surat kabar)

 PT CEMERLANG
ACCOUNT RECEIVABLE SUBSDIARY

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-1
Daya Elektronik
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 159,500,000
3 BKM12-1 159,500,000 -
18 F12-2 246,400,000 246,400,000
246,400,000

CUSTOMER'S NAME:
Indo Elektronik
CUSTOMER ACCOUNT NO. 1-1300-2
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a Rp 316,800,000
6 f12-1 Rp 395,450,000 712,250,000
7 NK12-1 Rp 72,600,000 639,650,000
12 BKM12-2 Rp 322,850,000 316,800,000
14 BKM12-3 Rp 316,800,000 -
-
-

CUSTOMER'S NAME:
Prima Elektronik
CUSTOMER ACCOUNT NO. 1-1300-3
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 178,200,000
25 BKM12-5 178,200,000 -
27 F12-3 613,250,000 613,250,000
613,250,000

CUSTOMER'S NAME:
Mega Elektronik CUSTOMER ACCOUNT NO. 1-1300-4
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 140,800,000
140,800,000
140,800,000
140,800,000
 PT CEMERLANG
ACCOUNT PAYABLE SUBSDIARY

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1100-01
PT Elex Persada
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a 251,900,000.00
9 BKK12-3 251,900,000.00 -
22 A17 658,790,000.00 658,790,000.00
658,790,000.00
658,790,000.00
658,790,000.00

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1100-02
CV Tulus Jaya
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance a 214,500,000.00
23 BKK12-7 214,500,000.00 -
29 G11 535,260,000.00 535,260,000.00
535,260,000.00

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1100-02
PT PULDGORD
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance a 69,300,000
6 BKK12-2 69,300,000.00 -
9 F05 482,900,000.00 482,900,000
10 NK-1 71,500,000.00 411,400,000
18 BKK12-6 411,400,000.00 -
 PT CEMERLANG
INVENTORY CARD
December 2011

ITEM : TV P-268
IN OUT BALANCE
DOC.
DATE DESCRIPTION
NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE

Dec 1 a Balance 22 19,000,000

6 F12-1 9 19,000,000 171,000,000 13 19,000,000

7 NK12-1 (2) 19,000,000 (Rp38,000,000) 15 19,000,000

10 F05 11 19,000,000 209,000,000 26 19,000,000

10 NK-1 (1) 19,000,000 (19,000,000) 25 19,000,000

13 KN01 7 19,000,000 133,000,000 18 19,000,000

18 F12-2 6 19,000,000 Rp114,000,000 12 19,000,000

22 A17 13 19,300,000 250,900,000 12 19,000,000

13 19,300,000

25 F12-3 12 19,000,000 228,000,000 10 19,300,000

3 19,300,000 57,900,000

285,900,000

25 G11 12 19,100,000 229,200,000 10 19,300,000

12 19,100,000
 PT CEMERLANG
INVENTORY CARD
December 2011

ITEM : AC P -55
IN OUT BALANCE
DOC.
DATE DESCRIPTION
NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE

Dec 1 a Balance 13 Rp 23,000,000

6 F12-1 7 23,000,000 161,000,000 6 23,000,000

7 NK12-1 (1) 23,000,000 (Rp23,000,000) 7 23,000,000

10 F05 10 23,000,000 230,000,000 17 23,000,000

10 NK-1 (2) 23,000,000 (46,000,000) 15 23,000,000

13 KN01 8 23,000,000 184,000,000 7 23,000,000

18 F12-2 4 23,000,000 Rp92,000,000 3 23,000,000

22 A17 15 23,200,000 348,000,000 3 23,000,000

15 23,200,000

25 F12-3 3 23,000,000 69,000,000 8 23,200,000

7 23,200,000 162,400,000

231,400,000

29 G11 11 23,400,000 257,400,000 8 23,200,000

11 23,400,000
PT CEMERLANG
INVENTORY CARD
December 2011
BALANCE

AMOUNT

418,000,000

247,000,000

285,000,000

494,000,000

475,000,000

342,000,000

228,000,000

228,000,000

250,900,000

193,000,000

193,000,000

229,200,000

422,200,000
BALANCE

AMOUNT

299,000,000

138,000,000

161,000,000

391,000,000

345,000,000

161,000,000

69,000,000

69,000,000

348,000,000

185,600,000

185,600,000

257,400,000

443,000,000
865,200,000
 PT CEMERLANG
ACCOUNT RECEIVABLE LIST
31-Dec-11

1 Daya Elektronik 246,400,000

2 Indo Elektronik -
3 Prima Elektronik 613,250,000
4 Mega Elektronik 140,800,000
1,000,450,000

PT CEMERLANG
ACCOUNT PAYABLE LIST
31-Dec-11

1 PT Elex Persada 658,790,000.00

2 CV Tulus Jaya 535,260,000.00
3 PT Plugord -
1,194,050,000

PT CEMERLANG
INVENTORY CARD LIST
31-Dec-11

1 TV P-268 422,200,000
2 AC P - 55 443,000,000
865,200,000
 PT CEMERLANG
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 1,255,100,000 11500 1,055,300,000
51100 1,055,300,000 21400 114,100,000
41100 1,141,000,000
2,310,400,000 2,310,400,000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 1,364,750,000 11300 977,350,000
51100 317,000,000 11400 9,000,000
11500 317,000,000
21400 34,400,000
41100 344,000,000

1,681,750,000 1,681,750,000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 1,524,500,000 21100 1,676,950,000
11910 152,450,000
1,676,950,000 1,676,950,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21200 4,500,000 11100 973,090,000
21400 23,500,000 11910 20,000,000
21500 2,500,000
22100 10,001,548
81100 998,452
21100 947,100,000
11200 4,490,000
993,090,000 993,090,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 61,000,000 11300 72,600,000
21100 71,500,000 11500 65,000,000
21400 6,600,000 11910 6,500,000
41200 66,000,000 51100 61,000,000
205,100,000 205,100,000
-
PETTY CASH JOURNAL
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11600 600,000 11200 4,490,000
21200 2,865,000 -
61000 725,000
61800 300,000
- -
4,490,000 4,490,000

UKK-AKUNTANSI-2012 KUNCI JWB BUKU BESAR 1A HAL: 1

 PT CEMERLANG
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 44,820,000
31 JNK 1,364,750,000 - 1,409,570,000 -
31 JPK - 973,090,000 436,480,000 -
31 JPn - - 436,480,000 -
31 JPB - - 436,480,000 -
31 JM - - 436,480,000 -
31 JKK - - 436,480,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,000,000
31 JNK - - 5,000,000 -
31 JPK 4,490,000 - 9,490,000 -
31 JPn - - 9,490,000 -
31 JPB - - 9,490,000 -
31 JM - - 9,490,000 -
31 JKK - 4,490,000 5,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER 11300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 795,300,000
31 JNK - 977,350,000 - 182,050,000
31 JPK - - - 182,050,000
31 JPn 1,255,100,000 - 1,073,050,000 -
31 JPB - - 1,073,050,000 -
31 JM - 72,600,000 1,000,450,000 -
31 JKK - - 1,000,450,000 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 11,800,000
31 JPn - - - 11,800,000
31 JM - - - 11,800,000
31 JNK - 9,000,000 - 20,800,000
31 JPK - - - 20,800,000
31 JPB - - - 20,800,000
31 JKK - - - 20,800,000

UKK -AKUNTANSI-2012 KUNCI JWB BUKU BESAR 1B HAL: 25

 PT CEMERLANG
GENERAL LEDGER

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 717,000,000.00
31 JNK - 317,000,000 400,000,000 -
31 JPK - - 400,000,000 -
31 JPn - 1,055,300,000 - 655,300,000
31 JPB 1,524,500,000 - 869,200,000 -
31 JM 61,000,000 65,000,000 865,200,000 -
31 JKK - - 865,200,000 -

Account Number:
Account: Store Supplies GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,800,000
31 JPB - - 9,800,000 -
31 JM - - 9,800,000 -
31 JNK - - 9,800,000 -
31 JPK - - 9,800,000 -
31 JPn - - 9,800,000 -
31 JKK 600,000 - 10,400,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 JNK - - 10,000,000 -
31 JPK - - 10,000,000 -
31 JPn - - 10,000,000 -
31 JPB - - 10,000,000 -
31 JM - - 10,000,000 -
31 JKK - - 10,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,000,000
31 JNK - - 15,000,000 -
31 JPK - - 15,000,000 -
31 JPn - - 15,000,000 -
31 JPB - - 15,000,000 -

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GENERAL LEDGER
31 JM - - 15,000,000 -
31 JKK - - 15,000,000 -

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,000,000
31 JNK - - 15,000,000 -
31 JPK - - 15,000,000 -
31 JPn - - 15,000,000 -
31 JPB - - 15,000,000 -
31 JM - - 15,000,000 -
31 JKK - - 15,000,000 -

Account Number:
Account: Value Added Tax - In GENERAL LEDGER 11910
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,000,000
31 JNK - - 20,000,000 -
31 JPK - 20,000,000 - -
31 JPn - - - -
31 JPB 152,450,000 - 152,450,000 -
31 JM - 6,500,000 145,950,000 -
31 JKK - - 145,950,000 -

Account Number:
Account: Land GENERAL LEDGER 12000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 250,000,000
31 JNK - - 250,000,000 -
31 JPK - - 250,000,000 -
31 JPn - - 250,000,000 -
31 JPB - - 250,000,000 -
31 JM - - 250,000,000 -
31 JKK - - 250,000,000 -

Account Number:
Account: Equipment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 63,300,000
31 JNK - - 63,300,000 -
31 JPK - - 63,300,000 -

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GENERAL LEDGER
31 JPn - - 63,300,000 -
31 JPB - - 63,300,000 -
31 JM - - 63,300,000 -
31 JKK - - 63,300,000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 12110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,250,000
31 JNK - - - 16,250,000
31 JPK - - - 16,250,000
31 JPn - - - 16,250,000
31 JPB - - - 16,250,000
31 JM - - - 16,250,000
31 JKK - - - 16,250,000

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 535,700,000
31 JNK - - - 535,700,000
31 JPK 947,100,000 - 411,400,000 -
31 JPn - - 411,400,000 -
31 JPB - 1,676,950,000 - 1,265,550,000
31 JM 71,500,000 - - 1,194,050,000
31 JKK - - - 1,194,050,000

Account Number:
Account: Expense payable GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,365,000
31 JNK - - - 7,365,000
31 JPK 4,500,000 - - 2,865,000
31 JPn - - - 2,865,000
31 JPB - - - 2,865,000
31 JM - - - 2,865,000
31 JKK 2,865,000 - - -

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

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GENERAL LEDGER
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -

Account Number:
Account: Value Added Tax - Out GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 23,500,000
31 JNK - 34,400,000 - 57,900,000
31 JPK 23,500,000 - - 34,400,000
31 JPn - 114,100,000 - 148,500,000
31 JPB - - - 148,500,000
31 JM 6,600,000 - - 141,900,000
31 JKK - - - 141,900,000

Account Number:
Account: Devidend Payable GENERAL LEDGER 21500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,500,000
31 JPB - - - 2,500,000
31 JM - - - 2,500,000
31 JNK - - - 2,500,000
31 JPK 2,500,000 - - -
31 JPn - - - -
31 JKK - - - -

Account Number:
Account: Bank Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 133,126,970
31 JNK - - - 133,126,970
31 JPK 10,001,548 - - 123,125,422
31 JPn - - - 123,125,422
31 JPB - - - 123,125,422
31 JM - - - 123,125,422
31 JKK - - - 123,125,422

Account Number:
Account: Capital Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit
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GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 400,000,000
31 JNK - - - 400,000,000
31 JPK - - - 400,000,000
31 JPn - - - 400,000,000
31 JPB - - - 400,000,000
31 JM - - - 400,000,000
31 JKK - - - 400,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 662,600,000
31 JNK - - - 662,600,000
31 JPK - - - 662,600,000
31 JPn - - - 662,600,000
31 JPB - - - 662,600,000
31 JM - - - 662,600,000
31 JKK - - - 662,600,000

Account Number:
Account: Devidend GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,000,000.00 -
31 JNK - - 25,000,000 -
31 JPK - - 25,000,000 -
31 JPn - - 25,000,000 -
31 JPB - - 25,000,000 -
31 JM - - 25,000,000 -
31 JKK - - 25,000,000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -

Account Number:
Account: Sales GENERAL LEDGER
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 PT CEMERLANG
GENERAL LEDGER
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,253,800,000
31 JNK - 344,000,000 - 3,597,800,000
31 JPK - - - 3,597,800,000
31 JPn - 1,141,000,000 - 4,738,800,000
31 JPB - - - 4,738,800,000
31 JM - - - 4,738,800,000
31 JKK - - - 4,738,800,000

Account Number:
Account: Sales returns GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 185,000,000
31 JNK - - 185,000,000 -
31 JPK - - 185,000,000 -
31 JPn - - 185,000,000 -
31 JPB - - 185,000,000 -
31 JM 66,000,000 - 251,000,000 -
31 JKK - - 251,000,000 -

Account Number:
Account: Cost of sales GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,737,230,000
31 JNK 317,000,000 - 3,054,230,000 -
31 JPK - - 3,054,230,000 -
31 JPn 1,055,300,000 - 4,109,530,000 -
31 JPB - - 4,109,530,000 -
31 JM - 61,000,000 4,048,530,000 -
31 JKK - - 4,048,530,000 -

Account Number:
Account: Freight Paid GENERAL LEDGER 51200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,800,000
31 JNK - - 8,800,000 -
31 JPK - - 8,800,000 -
31 JPn - - 8,800,000 -
31 JPB - - 8,800,000 -
31 JM - - 8,800,000 -
31 JKK - - 8,800,000 -

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GENERAL LEDGER

Account Number:
Account: Advertising Expense GENERAL LEDGER 61000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,200,000
31 JNK - - 4,200,000 -
31 JPK - - 4,200,000 -
31 JPn - - 4,200,000 -
31 JPB - - 4,200,000 -
31 JM - - 4,200,000 -
31 JKK 725,000 - 4,925,000 -

Account Number:
Account: Electricity, Telephone & water Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,700,000
31 JNK - - 8,700,000 -
31 JPK - - 8,700,000 -
31 JPn - - 8,700,000 -
31 JPB - - 8,700,000 -
31 JM - - 8,700,000 -
31 JKK - - 8,700,000 -

Account Number:
Account: Store Supplies Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,750,000
31 JNK - - 4,750,000 -
31 JPK - - 4,750,000 -
31 JPn - - 4,750,000 -
31 JPB - - 4,750,000 -
31 JM - - 4,750,000 -
31 JKK - - 4,750,000 -

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -

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GENERAL LEDGER

Account Number:
Account: Depreciation Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,750,000
31 JNK - - 13,750,000 -
31 JPK - - 13,750,000 -
31 JPn - - 13,750,000 -
31 JPB - - 13,750,000 -
31 JM - - 13,750,000 -
31 JKK - - 13,750,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,000,000
31 JNK - - 20,000,000 -
31 JPK - - 20,000,000 -
31 JPn - - 20,000,000 -
31 JPB - - 20,000,000 -
31 JM - - 20,000,000 -
31 JKK - - 20,000,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 33,000,000
31 JNK - - 33,000,000 -
31 JPK - - 33,000,000 -
31 JPn - - 33,000,000 -
31 JPB - - 33,000,000 -
31 JM - - 33,000,000 -
31 JKK - - 33,000,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 36,300,000
31 JNK - - 36,300,000 -
31 JPK - - 36,300,000 -
31 JPn - - 36,300,000 -
31 JPB - - 36,300,000 -

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GENERAL LEDGER
31 JM - - 36,300,000 -
31 JKK - - 36,300,000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,300,000
31 JNK - - 9,300,000 -
31 JPK - - 9,300,000 -
31 JPn - - 9,300,000 -
31 JPB - - 9,300,000 -
31 JM - - 9,300,000 -
31 JKK 300,000 - 9,600,000 -

Account Number:
Account: Interest Revenue GENERAL LEDGER 71100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,985,000
31 JNK - - - 6,985,000
31 JPK - - - 6,985,000
31 JPn - - - 6,985,000
31 JPB - - - 6,985,000
31 JM - - - 6,985,000
31 JKK - - - 6,985,000

Account Number:
Account: Interest Expense GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,776,970
31 JNK - - 15,776,970 -
31 JPK 998,452 - 16,775,422 -
31 JPn - - 16,775,422 -
31 JPB - - 16,775,422 -
31 JM - - 16,775,422 -
31 JKK - - 16,775,422 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,600,000
31 JNK - - 6,600,000 -
31 JPK - - 6,600,000 -

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GENERAL LEDGER
31 JPn - - 6,600,000 -
31 JPB - - 6,600,000 -
31 JM - - 6,600,000 -
31 JKK - - 6,600,000 -

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TRIAL BALANCE
December 31, 2011

ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 436,480,000 -
11200 Petty Cash 5,000,000 -
11300 Account Receivable 1,000,450,000 -
11400 Allowances for Bad Debts - 20,800,000
11500 Merchandise Inventory 865,200,000 -
11600 Store Supplies 10,400,000 -
11700 Prepaid Insurance 10,000,000 -
11800 Prepaid Rent 15,000,000 -
11900 Prepaid Income Tax 15,000,000 -
11910 Value Added Tax - In 145,950,000 -
12000 Land 250,000,000 -
12100 Equipment 63,300,000 -
12110 Accumulated Depreciation - Equipment - 16,250,000
21100 Account Payable - 1,194,050,000
21200 Expense payable - -
21300 Income Tax Payable - -
21400 Value Added Tax - Out - 141,900,000
21500 Devidend Payable - -
22100 Bank Loan - 123,125,422
31100 Capital Stock - 400,000,000
31200 Retained Earning - 662,600,000
31300 Devidend 25,000,000 -
31400 Income Summary - -
41100 Sales - 4,738,800,000
41200 Sales returns 251,000,000 -
51100 Cost of sales 4,048,530,000 -
51200 Freight Paid 8,800,000 -
61000 Advertising Expense 4,925,000 -
61100 Electricity, Telephone & water Expense 8,700,000 -
61200 Store Supplies Expense 4,750,000 -
61300 Bad Debts- expense - -
61400 Depreciation Expense 13,750,000 -
61500 Insurance Expense 20,000,000 -
61600 Rent Expense 33,000,000 -
61700 Wages & Salaries Expense 36,300,000 -
61800 Other Operating Expense 9,600,000 -
61900 Income Tax Expense
71100 Interest Revenue - 6,985,000
81100 Interest Expense 16,775,422 -
81200 Bank Service Charge 6,600,000 -
7,304,510,422 7,304,510,422

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Memorial Journal (ADJUSTMENT)
December 2011 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-11 BM-01 Cash In Bank 11100 6,270,000
Bank Service Charge 81200 230,000
Interest Revenue 71100 6,500,000

31-Dec-11 BM-02 Store Supplies Expense 61200 6,650,000

Store Supplies 11600 6,650,000
(Rekonsiliasi Bank)

31-Dec-11 BM-03 Rent Expense 61600 3,000,000

Prepaid Rent 11800 3,000,000
(Penyisihan Piutang)

31-Dec-11 BM-04 Insurance Expense 61500 2,000,000

Prepaid Insurance 11700 2,000,000
(Pembebanan Sewa)

31-Dec-11 BM-05 Bad Debts- expense 61300 29,222,500

Allowances for Bad Debts 11400 29,222,500

31-Dec-11 BM-06 Depreciation Expense 61400 1,250,000

Accumulated Depreciation - Equipmen 12110 1,250,000

31-Dec-11 BM-07 Wages & Salaries Expense 61700 3,500,000.00

Expense payable 21200 3,500,000.00

31-Dec-11 BM-08 Electricity, Telephone & water Expense 61100 2,500,000.00

Expense payable 21200 2,500,000.00

31-Dec-11 BM-09 Income Tax Expense 61900 32,117,447.25

Income Tax Payable 21300 32,117,447.25

86,739,947 86,739,947
 PT CEMERLANG
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 436,480,000 -
31 Adjusment JM 6,270,000 - 442,750,000 -
31 Closing JM - - 442,750,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 5,000,000 -
31 Adjusment JM - - 5,000,000 -
31 Closing JM - - 5,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER 11300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,000,450,000 -
31 Adjusment JM - - 1,000,450,000 -
31 Closing JM - - 1,000,450,000 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 20,800,000
31 Adjusment JM - 29,222,500 - 50,022,500
31 Closing JM - - - 50,022,500

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 865,200,000 -
31 Adjusment JM - - 865,200,000 -
31 Closing JM - - 865,200,000 -

Account Number:
Account: Store Supplies GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,400,000 -

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GENERAL LEDGER
31 Adjusment JM - 6,650,000 3,750,000 -
31 Closing JM - - 3,750,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - 2,000,000 8,000,000 -
31 Closing JM - - 8,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 15,000,000 -
31 Adjusment JM - 3,000,000 12,000,000 -
31 Closing JM - - 12,000,000 -

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 15,000,000 -
31 Adjusment JM - - 15,000,000 -
31 Closing JM - - 15,000,000 -

Account Number:
Account: Value Added Tax - In GENERAL LEDGER 11910
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 145,950,000 -
31 Adjusment JM - - 145,950,000 -
31 Closing JM - - 145,950,000 -

Account Number:
Account: Land GENERAL LEDGER 12000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 250,000,000 -
31 Adjusment JM - - 250,000,000 -
31 Closing JM - - 250,000,000 -

Account Number:
Account: Equipment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit

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GENERAL LEDGER
Dec 31 Opening Balance a 63,300,000 -
31 Adjusment JM - - 63,300,000 -
31 Closing JM - - 63,300,000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 12110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 16,250,000
31 Adjusment JM - 1,250,000 - 17,500,000
31 Closing JM - - - 17,500,000

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,194,050,000
31 Adjusment JM - - - 1,194,050,000
31 Closing JM - - - 1,194,050,000

Account Number:
Account: Expense payable GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 6,000,000 - 6,000,000
31 Closing JM - - - 6,000,000

Account Number:
Account: Income Tax Payable GENERAL LEDGER
21300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 32,117,447 - 32,117,447
31 Closing JM - - - 32,117,447

Account Number:
Account: Value Added Tax - Out GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 141,900,000
31 Adjusment JM - - - 141,900,000
31 Closing JM - - - 141,900,000

Account Number:
Account: Devidend Payable GENERAL LEDGER 21500

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 PT CEMERLANG
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Bank Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 123,125,422
31 Adjusment JM - - - 123,125,422
31 Closing JM - - - 123,125,422

Account Number:
Account: Capital Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 400,000,000
31 Adjusment JM - - - 400,000,000
31 Closing JM - - - 400,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 662,600,000
31 Adjusment JM - - - 662,600,000
31 Closing JM 25,000,000 209,084,631 - 846,684,631

Account Number:
Account: Devidend GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 25,000,000 -
31 Adjusment JM - - 25,000,000 -
31 Closing JM - 25,000,000 - -

Account Number:
Account: Income Summary GENERAL LEDGER
31400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM 4,752,285,000 4,752,285,000 - -

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GENERAL LEDGER
Account Number:
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 4,738,800,000
31 Adjusment JM - - - 4,738,800,000
31 Closing JM 4,738,800,000 - - -

Account Number:
Account: Sales returns GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 251,000,000 -
31 Adjusment JM - - 251,000,000 -
31 Closing JM - 251,000,000 - -

Account Number:
Account: Cost of sales GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,048,530,000 -
31 Adjusment JM - - 4,048,530,000 -
31 Closing JM - 4,048,530,000 - -

Account Number:
Account: Freight Paid GENERAL LEDGER 51200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,800,000 -
31 Adjusment JM - - 8,800,000 -
31 Closing JM - 8,800,000 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,925,000 -
31 Adjusment JM - - 4,925,000 -
31 Closing JM - 4,925,000 - -

Account Number:
Account: Electricity, Telephone & water Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,700,000 -
31 Adjusment JM 2,500,000 - 11,200,000 -
31 Closing JM - 11,200,000 - -

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 PT CEMERLANG
GENERAL LEDGER
Account Number:
Account: Store Supplies Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,750,000 -
31 Adjusment JM 6,650,000 - 11,400,000 -
31 Closing JM - 11,400,000 - -

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 29,222,500 - 29,222,500 -
31 Closing JM - 29,222,500 - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 13,750,000 -
31 Adjusment JM 1,250,000 - 15,000,000 -
31 Closing JM - 15,000,000 - -

Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 20,000,000 -
31 Adjusment JM 2,000,000 - 22,000,000 -
31 Closing JM - 22,000,000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 33,000,000 -
31 Adjusment JM 3,000,000 - 36,000,000 -
31 Closing JM - 36,000,000 - -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 36,300,000 -
31 Adjusment JM 3,500,000 - 39,800,000 -
31 Closing JM - 39,800,000 - -

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 PT CEMERLANG
GENERAL LEDGER

Account Number:
Account: Other Operating Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,600,000 -
31 Adjusment JM - - 9,600,000 -
31 Closing JM - 9,600,000 - -

Account Number:
Account: Income Tax Expense GENERAL LEDGER 61900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM 32,117,447 - 32,117,447 -
31 Closing JM - 32,117,447 - -

Account Number:
Account: Interest Revenue GENERAL LEDGER 71100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 6,985,000
31 Adjusment JM - 6,500,000 - 13,485,000
31 Closing JM 13,485,000 - - -

Account Number:
Account: Interest Expense GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 16,775,422 -
31 Adjusment JM - - 16,775,422 -
31 Closing JM - 16,775,422 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,600,000 -
31 Adjusment JM 230,000 - 6,830,000 -
31 Closing JM - 6,830,000 - -

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 Worksheet December 2011
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 436,480,000 - 6,270,000 - 442,750,000 - - - 442,750,000 -
11200 Petty Cash 5,000,000 - - - 5,000,000 - - - 5,000,000 -
11300 Account Receivable 1,000,450,000 - - - 1,000,450,000 - - - 1,000,450,000 -
11400 Allowances for Bad Debts - 20,800,000 - 29,222,500 - 50,022,500 - - - 50,022,500
11500 Merchandise Inventory 865,200,000 - - - 865,200,000 - - - 865,200,000 -
11600 Store Supplies 10,400,000 - - 6,650,000 3,750,000 - - - 3,750,000 -
11700 Prepaid Insurance 10,000,000 - - 2,000,000 8,000,000 - - - 8,000,000 -
11800 Prepaid Rent 15,000,000 - - 3,000,000 12,000,000 - - - 12,000,000 -
11900 Prepaid Income Tax 15,000,000 - - - 15,000,000 - - - 15,000,000 -
11910 Value Added Tax - In 145,950,000 - - - 145,950,000 - - - 145,950,000 -
12000 Land 250,000,000 - - - 250,000,000 - - - 250,000,000 -
12100 Equipment 63,300,000 - - - 63,300,000 - - - 63,300,000 -
12110 Accumulated Depreciation - Equipme - 16,250,000 - 1,250,000 - 17,500,000 - - - 17,500,000
21100 Account Payable - 1,194,050,000 - - - 1,194,050,000 - - - 1,194,050,000
21200 Expense payable - - - 6,000,000 - 6,000,000 - - - 6,000,000
21300 Income Tax Payable - - - - - - - - - -
21400 Value Added Tax - Out - 141,900,000 - - - 141,900,000 - - - 141,900,000
21500 Devidend Payable - - - - - - - - - -
22100 Bank Loan - 123,125,422 - - - 123,125,422 - - - 123,125,422
31100 Capital Stock - 400,000,000 - - - 400,000,000 - - - 400,000,000
31200 Retained Earning - 662,600,000 - - - 662,600,000 - - - 662,600,000
31300 Devidend 25,000,000 - - - 25,000,000 - - - 25,000,000 -
31400 Income Summary - - - - - - - - - -
41100 Sales - 4,738,800,000 - - - 4,738,800,000 4,738,800,000
41200 Sales returns 251,000,000 - - - 251,000,000 - 251,000,000
51100 Cost of sales 4,048,530,000 - - - 4,048,530,000 - 4,048,530,000
51200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000
61000 Advertising Expense 4,925,000 - - - 4,925,000 - 4,925,000
61100 Electricity, Telephone & water Expen 8,700,000 - 2,500,000 - 11,200,000 - 11,200,000
61200 Store Supplies Expense 4,750,000 - 6,650,000 - 11,400,000 - 11,400,000
61300 Bad Debts- expense - - 29,222,500 - 29,222,500 - 29,222,500
61400 Depreciation Expense 13,750,000 - 1,250,000 - 15,000,000 - 15,000,000
61500 Insurance Expense 20,000,000 - 2,000,000 - 22,000,000 - 22,000,000
61600 Rent Expense 33,000,000 - 3,000,000 - 36,000,000 - 36,000,000
61700 Wages & Salaries Expense 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000
61800 Other Operating Expense 9,600,000 - - - 9,600,000 - 9,600,000
71100 Interest Revenue - 6,985,000 - 6,500,000 - 13,485,000 13,485,000
81100 Interest Expense 16,775,422 - - - 16,775,422 - 16,775,422
81200 Bank Service Charge 6,600,000 - 230,000 - 6,830,000 - 6,830,000
7,304,510,422 7,304,510,422 54,622,500 54,622,500 7,347,482,922 7,347,482,922 4,511,082,922 4,752,285,000 2,836,400,000 2,595,197,922
Income Before Tax - - - 241,202,078 241,202,078
4,752,285,000 4,752,285,000 2,836,400,000 2,836,400,000
 PT CEMERLANG
INCOME STATEMENT
For The Year Ended, December, 31, 2011
41100 Sales Rp 4,738,800,000
41200 Sales returns Rp (251,000,000)
Net sales Rp 4,487,800,000

51100 Cost of sales Rp (4,048,530,000)

51200 Freight Paid Rp (8,800,000)
Cost of Sales Rp (4,057,330,000)
61300 Gross Profit Rp 430,470,000
Operating Expense:
61000 Advertising Expense Rp (4,925,000)
61100 Electricity, Telephone & water Expense Rp (11,200,000)
61200 Store Supplies Expense Rp (11,400,000)
61300 Bad Debts- expense Rp (29,222,500)
61400 Depreciation Expense Rp (15,000,000)
61500 Insurance Expense Rp (22,000,000)
61600 Rent Expense Rp (36,000,000)
61700 Wages & Salaries Expense Rp (39,800,000)
61800 Other Operating Expense Rp (9,600,000)
#REF! Net operating Expense Rp (179,147,500)
#REF! Net Operating Income Rp 251,322,500
#REF! Non perating Income/ (Expense)
71100 Interest Revenue Rp 13,485,000
81100 Interest Expense Rp (16,775,422)
81200 Bank Service Charge Rp (6,830,000)
Net Income/(Expense) Rp (10,120,422)
Income Before Taxes Rp 241,202,078
Income Taxes Expense Rp (32,117,447)
Income After Taxes Rp 209,084,631

Perhitungan Pajak Penghasilan

Income Before Taxes Rp 241,202,078
Koreksi Fiskal:
61300 Bad Debts- expense Rp 29,222,500
71100 Interest Revenue Rp (13,485,000) Rp 15,737,500
Income Taxes (Penghasilan Kena pajak) Rp 256,939,578
Income Taxes Expense 25% x 50%xPenghasilan Kena Pajak 32,117,447
0

LAP KEUANGAN KUNCI JAWAB HAL: 3

 PT CEMERLANG
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2011

Additional Paid In
DESCRIPTION Cammond Stock Retained Earning Total
Capital

Balance at 31 December 2011 Rp 400,000,000.00 Rp - Rp 662,600,000.00 Rp 1,062,600,000.00

Issuance share Capital Rp -

Net Income Rp 209,084,630.75 Rp 209,084,630.75

Devidends Rp (25,000,000.00) Rp (25,000,000.00)

Balance at 31 December 2011 Rp 400,000,000.00 Rp - Rp 846,684,630.75 Rp 1,246,684,630.75

 PT CEMERLANG
FINANCIAL POSITION REPORT
AS AT DECEMBER, 31, 2011 and 2010

ASSETS 2011 2010 LIABILITIES 2011 2010

Non Current Assets Ekuitas
12000 Land 250,000,000 150,000,000 Capital Stock 400,000,000 400,000,000 31100
12100 Equipment 63,300,000 63,300,000 Retained Earning 846,684,631 662,600,000 31200
12110 Accumulated Depreciation - Equipment (17,500,000) (2,500,000) Total Ekuitas 1,246,684,631 1,062,600,000 31002
Total Non Current Assets 295,800,000 210,800,000
Non Current Liabilities
Current Assets Bank Loan 123,125,422 238,350,000 22100
11910 Value Added Tax - In 145,950,000 12,000,000 21101
11900 Prepaid Income Tax 15,000,000 12,500,000 Current Liabilities 21102
11800 Prepaid Rent 12,000,000 12,000,000 Devidend Payable - 25,000,000 21500
11700 Prepaid Insurance 8,000,000 6,000,000 Value Added Tax - Out 141,900,000 25,700,000 21400
11600 Store Supplies 3,750,000 7,500,000 Income Tax Payable 32,117,447 32,000,000 21300
11500 Merchandise Inventory 865,200,000 675,000,000 Expense payable 6,000,000 1,500,000 21200
11300 Account Receivable 1,000,450,000 236,000,000 Account Payable 1,194,050,000 375,000,000 21100
11400 Allowances for Bad Debts (50,022,500) (11,800,000) 1,374,067,447 459,200,000

11200 Petty Cash 5,000,000 5,000,000

11100 Cash In Bank 442,750,000 595,150,000

Total Current Assets 2,448,077,500 1,549,350,000

Total Assets 2,743,877,500 1,760,150,000 2,743,877,500 1,760,150,000

- -
 PT CEMERLANG
CASH FLOW STATEMENTS
FOR THE YEAR ENDED DECEMBER, 31, 2011

3,848,550,000
13,485,000
3,862,035,000
(3,562,430,000)
(35,800,000)
(92,875,000) (3,691,105,000)
170,930,000
(23,605,422)
(34,500,000) (58,105,422)
Net cash flow from operating activities 112,824,578

(100,000,000)
Net cash flow used to investing activities (100,000,000)

(50,000,000)
(115,224,578)
Net cash flow from financing activities (165,224,578)
(152,400,000)
600,150,000

447,750,000

1
 PT CEMERLANG
Memorial Journal (CLOSING ENTRY)
December 2011

DOC.
DATE DESCRIPTION REF DEBIT
NO.
31-Dec-11 BM-11 Sales 41100 4,738,800,000.00
Interest Revenue 71100 13,485,000.00
Income Summary 31400
(Menutup Pendapatan)
31-Dec-11 BM-12 Income Summary 31400 4,543,200,369.25
Sales returns 41200
Cost of sales 51100
Freight Paid 51200
Advertising Expense 61000
Electricity, Telephone & water Expense 61100
Store Supplies Expense 61200
Bad Debts- expense 61300
Depreciation Expense 61400
Insurance Expense 61500
Rent Expense 61600
Wages & Salaries Expense 61700
Other Operating Expense 61800
Interest Expense 81100
Bank Service Charge 81200
Income Tax Expense 61900
(Menutup Biaya)

31-Dec-11 BM-13 Income Summary 31400 209,084,630.75

Retained Earning 31200
(Menutup Laba Rugi Ke laba ditahan)

31-Dec-11 BM-14 Retained Earning 31200 25,000,000.00

Devidend 31300

Total 9,529,570,000.00

LAP KEUANGAN LEMBAR KERJA HAL: 7

 REKAPITULASI :
41100 4,738,800,000.00
71100 13,485,000.00
31400 4,752,285,000.00
41200 -
51100 -
51200 -
61000 -
61100 -
61200 -
61300 -
61400 -
61500 -
61600 -
61700 -
61800 -
81100 -
81200 -
61900 -
31200 25,000,000.00
31300 -

9,529,570,000.00
-

LAP KEUANGAN LEMBAR KERJA HAL: 7

Page :

CREDIT

4,752,285,000.00

251,000,000.00
4,048,530,000.00
8,800,000.00
4,925,000.00
11,200,000.00
11,400,000.00
29,222,500.00
15,000,000.00
22,000,000.00
36,000,000.00
39,800,000.00
9,600,000.00
16,775,422.00
6,830,000.00
32,117,447.25

209,084,630.75

25,000,000.00

9,529,570,000.00
-

LAP KEUANGAN LEMBAR KERJA HAL: 7

 -
-
4,752,285,000.00
251,000,000.00
4,048,530,000.00
8,800,000.00
4,925,000.00
11,200,000.00
11,400,000.00
29,222,500.00
15,000,000.00
22,000,000.00
36,000,000.00
39,800,000.00
9,600,000.00
16,775,422.00
6,830,000.00
32,117,447.25
209,084,630.75
25,000,000.00

9,529,570,000.00

LAP KEUANGAN LEMBAR KERJA HAL: 7

 PT CEMERLANG
POST CLOSING TRIAL BALANCE
December 31, 2011

ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 442,750,000.00 -
11200 Petty Cash 5,000,000.00 -
11300 Account Receivable 1,000,450,000.00 -
11400 Allowances for Bad Debts - 50,022,500.00
11500 Merchandise Inventory 865,200,000.00 -
11600 Store Supplies 3,750,000.00 -
11700 Prepaid Insurance 8,000,000.00 -
11800 Prepaid Rent 12,000,000.00 -
11900 Prepaid Income Tax 15,000,000.00 -
11910 Value Added Tax - In 145,950,000.00 -
12000 Land 250,000,000.00 -
12100 Equipment 63,300,000.00 -
12110 Accumulated Depreciation - Equipment 17,500,000.00
21100 Account Payable - 1,194,050,000.00
21200 Expense payable 6,000,000.00
21300 Income Tax Payable - 32,117,447.25
21400 Value Added Tax - Out 141,900,000.00
21500 Devidend Payable -
22100 Bank Loan 123,125,422.00
31100 Capital Stock 400,000,000.00
31200 Retained Earning 846,684,630.75
2,811,400,000.00 2,811,400,000.00
KERTAS KERJA LAPORAN ARUS KAS PT CEMERLANG
Eliminasi Arus Kas
Nama Akun 2011 2010 perubahan Debit Kredit
Cash In Bank 442,750,000 595,150,000 (152,400,000) 1 152,400,000 -
Petty Cash 5,000,000 5,000,000 - -
Account Receivable 1,000,450,000 236,000,000 764,450,000 5,9 764,450,000 -
Allowances for Bad Debts (50,022,500) (11,800,000) (38,222,500) 4,5 38,222,500 -
Merchandise Inventory 865,200,000 675,000,000 190,200,000 10 190,200,000 -
Store Supplies 3,750,000 7,500,000 (3,750,000) 11 3,750,000 -
Prepaid Insurance 8,000,000 6,000,000 2,000,000 12 2,000,000 -
Prepaid Rent 12,000,000 12,000,000 - -
Prepaid Income Tax 15,000,000 12,500,000 2,500,000 13 2,500,000 -
Value Added Tax - In 145,950,000 12,000,000 133,950,000 14 133,950,000 -
Land 250,000,000 150,000,000 100,000,000 3 100,000,000 -
Equipment 63,300,000 63,300,000 - -
Accumulated Depreciation - Equipment (17,500,000) (2,500,000) (15,000,000) 2 15,000,000 -
2,743,877,500 1,760,150,000 983,727,500 -
Account Payable 1,194,050,000 375,000,000 819,050,000 15 819,050,000 -
Expense payable 6,000,000 1,500,000 4,500,000 16 4,500,000 -
Income Tax Payable 32,117,447 32,000,000 117,447.25 17 117,447 -
Value Added Tax - Out 141,900,000 25,700,000 116,200,000 18 116,200,000 -
Devidend Payable - 25,000,000 (25,000,000.00) 6 25,000,000 7 50,000,000 -
Bank Loan 123,125,422 238,350,000 (115,224,578) 8 115,224,578 -
Capital Stock 400,000,000 400,000,000 - -
Retained Earning 846,684,631 662,600,000 184,084,631 5 209,084,631 6 25,000,000 -
2,743,877,500 1,760,150,000 983,727,500 -
OPERATING ACTIVITIES
Net Sales 4,487,800,000.00 9 755,450,000 18 116,200,000 3,848,550,000
Interest Revenue 13,485,000.00 13,485,000
Cost Of Sales (4,057,330,000.00) 10,14 324,150,000 15 819,050,000 (3,562,430,000)
Wages & Salaries (39,800,000.00) 16 4,000,000 (35,800,000)
Bad Debts (29,222,500.00) 4 29,222,500 -
Depreciation Expense - Equipment (15,000,000.00) 2 15,000,000 -
Advertising Expense (4,925,000.00) (4,925,000)
Electricity, Telephone & Water payable (11,200,000.00) 16 500,000 (10,700,000)
Store Supplies Expense (11,400,000.00) 11 3,750,000 (7,650,000)
Insurance Expense (22,000,000.00) 12 2,000,000 (24,000,000)
Rent expense (36,000,000.00) (36,000,000)
Other Operating Expense (9,600,000.00) (9,600,000)
Interest Expense (16,775,422.00) (16,775,422)
Bank Service Charga (6,830,000.00) (6,830,000)
Income Tax Expense (32,117,447.25) 13 2,500,000 17 117,447 (34,500,000)
(209,084,630.75) 5 209,084,631 -
Net Cash flow from operating activities 112,824,578
INVESTING ACTIVITIES
Purchases of Land 3 100,000,000 (100,000,000)
Net cash flow used to investing activities (100,000,000)
FINANCING ACTIVITIES -
Payment of Devidend 7 50,000,000 (50,000,000)
Payemen Bank Mandiri Loan 8 115,224,578 (115,224,578)
Net Cash flow Used to Investing activitis (165,224,578)

Increase/Decrease cash and equivalent cash 1 152,400,000 (152,400,000)

Cash and Equivalent Cash december,31, 2010 600,150,000
Cash and Equivalent Cash december,31, 2011 447,750,000
-
2,732,649,156 2,732,649,156
-
 NO.
TANGGAL KETERANGAN
BUKTI
BKK12-1 01/12/11 Pembayaran gaji karyawan bulan November 2011 Nomor Cek : CP12-001
Rp 4 500. 000 ( Empat Juta Limaratus ribu Rupiah)

V12-1 02/12/11 Dibayarkan kepada Percetakan ”I-MEDIA”, Jl. Supratman 21, Surabaya
Pembuatan brosur perusahaan untuk keperluan iklan Rp 725.000 (voucher kas kecil)

BKM12-1 03/12/11 Diterima dari Daya Elektronik, Surabaya Nomor Cek : BS21 Pelunasan faktur F11-12
tertanggal 25 Nopember 2011 senilai Rp 159.500.000,00
(Seratus lima puluh sembilan juta lima ratus ribu rupiah)

V12-2 04/12/11 Dibayarkan kepada Kantor PLN dan PT Telkom Rp 2.865.000,00 ( Dua juta delapan ratus
enam puluh lima ribu rupiah) dengan Rincian sebagai berikut :
Rekening listrik bulan November 2011 Rp 1.185.000,-
Rekening telepon bulan November 2011 Rp 1.680.000 ( Voucher kas kecil)

. F12-1 06/12/11 Penjualan kepada Indo Elektronik Jl. Mendut Raya No.68 Surabaya termin N/30
rincian sebagai berikut :
Item Descripti
Price (Rp) Total Harga PPN JUMLAH
Quanti No. on

9 268TV TV P-268 Rp 20,500,000 Rp 184,500,000 Rp 18,450,000 Rp 202,950,000

7 AC55P AC P-55 Rp 25,000,000 Rp 175,000,000 Rp 17,500,000 Rp 192,500,000

Total jumlah Rp 359,500,000 Rp 35,950,000 Rp 395,450,000

(Tiga ratus sembilan puluh lima jutau empat ratus lima puluh ribu rupiah)

BKK12-2 06/12/11 Dibayar kepada PT PLUGORD, ITC – Surabaya Pelunasan Faktur Fk2011 tertanggal
28 Nopember 2011 senilai Rp. 69.300.000,00 (Enam puluh sembilan juta tiga
ratus ribu rupiah)

NK12-1 07/12/11 Dikirim Nota Kredit kepada Indo Elektronik Jl. Mendut Raya No.68 Surabaya
Rp. 72.600.000,- (Tujuh puluh dua juta enam ratus ribu rupiah ), rincian sebagai berikut:

Qty Item No.Description Price (Rp) Total Harga PPN Jumlah

2 268TV TV P-268 Rp 20,500,000 Rp 41,000,000 Rp 4,100,000 Rp 45,100,000
1 AC55P AC P-55 Rp 25,000,000 Rp 25,000,000 Rp 2,500,000 Rp 27,500,000
Rp 66,000,000 Rp 6,600,000 Rp 72,600,000

V12-3 09/12/11 Dibayarkan Toko Indomart, Jl. Dewi Sartika, Surabaya Rp 600.000,-( Enam ratus
ribu rupiah) untuk pembelian perlengkapan toko (voucher kas kecil)

BKK12-3 09/12/11 Dibayar kepada PT ELEX PERSADA, BEC - Surabaya Rp. 251.900.000,-
Dua ratus lima puluh satu juta sembilan ratus ribu rupiah Pelunasan Faktur C15234
tertanggal 23 Nopember 2011

F05 10/12/11 Dibeli kepada PT PLUGORD, ITC – Surabaya barang dengan rincian sebagai berikut :
Qty Item No.Description Price (Rp.) Total Harga PPN Jumlah
11 268TV TV P-268 Rp 19,000,000 Rp 209,000,000 Rp 20,900,000 Rp 229,900,000
10 AC55P AC P-55 Rp 23,000,000 Rp 230,000,000 Rp 23,000,000 Rp 253,000,000
Rp 439,000,000 Rp 43,900,000 Rp 482,900,000
(Empat ratus delapan puluh dua juta sembilan ratus ribu rupiah) termin N/30

No. NK-1 11/12/11 Diterima nota kredit dari PT PLUGORD, ITC – Surabaya atas barang yang dikembalikan , berupa :
Qty Item No.Description Price (Rp.) Total harga PPN Jumlah
1 268TV TV P-268 Rp 19,000,000 Rp 19,000,000 Rp 1,900,000 Rp 20,900,000
2 AC55P AC P-55 Rp 23,000,000 Rp 46,000,000 Rp 4,600,000 Rp 50,600,000
Rp 65,000,000 Rp 6,500,000 Rp 71,500,000
 (Tujuh puluh satu juta lima ratus ribu rupiah)

BKM12-2 12/12/11 Diterima dari Indo Elektronik, Jl. Mendut Raya No. 68, Surabaya Cek No : SS142
Rp 322.850.000 (Tiga ratus dua puluh dua juta delapan ratus lima puluh ribu rupiah)
untuk Pelunasan faktur F12-1 tertanggal 6 Desember 2011 dikurangi dengan sales return

No. KN01 13/12/11 Penjualan tunai

Item Descripti
Qty
No. on
Price (Rp.) Total Harga PPN Jumlah

7 268TV TV P-268 Rp 20,000,000 Rp 140,000,000 Rp 14,000,000 Rp 154,000,000

8 AC55P AC P-55 Rp 25,500,000 Rp 204,000,000 Rp 20,400,000 Rp 224,400,000
Jumlah Rp 344,000,000 Rp 34,400,000 Rp 378,400,000
(Tiga ratus tujuh puluh delapan juta empat ratus ribu rupiah).

BKM12-3 13/12/11 Diterima cek dari Indo Elektronik, Jl. Mendut Raya No. 68, Surabaya Cek : SS510 sebagai
Pelunasan faktur F11-25 tertanggal 29 November 2011 Sales plus PPN Outcome
Rp. 316.800.000,- (Tiga ratus enam belas juta delapan ratus ribu rupiah)

BKK12-4 15/12/11 Dibayarka ke kas negara Ke Kas Negara Via Kantor Pos Surabaya untuk pembayaran
rincian sebagai berikut:
PPN Keluaran Rp23.500.000,00
PPN Masukkan (Rp20.000.000,00)
Jumlah pembayaran Rp. 3.500.000,00 (Tiga juta lima ratus ribu rupiah)

BKK 12-5 17/12/11 Dibayarkan kepada Tn. Agus, Pemegang saham Untuk pembayaran dividen terutang
Rp2,500,000 (Dua juta lima ratus ribu rupiah)

F12-2 18/12/11 Dijual kepada Daya Elektronik jl Jendral Sudirman No. 46 Surabaya sebagai berikut :
Item Descripti
Qty
No. on
Price (Rp.) Total Harga PPN Jumlah

6 268TV TV P-268 Rp 20,000,000 Rp 120,000,000 Rp 12,000,000 Rp 132,000,000

4 AC55P AC P-55 Rp 26,000,000 Rp 104,000,000 Rp 10,400,000 Rp 114,400,000
Jumlah Rp 224,000,000 Rp 22,400,000 Rp 246,400,000
Termin pembayaran 2/10, N/30

BKK12-6 18/12/11 Dibayarkan kepada PT PLUGORD, ITC - Surabaya Pelunasan Faktur F05 tertanggal
10 Desember 2011 dikurangi dengan retur pembelian Rp 411.400.000
(Empat ratus sebelas juta empat ratus ribu rupiah) Cek : CP12-005

BKM12-4 20/12/11 Diterima dari Mega Elektronik, Jl. Antasari No. 33 Surabaya atas pitang yang telah
dihapuskan bulan Juli 2011 sebesar Rp 15.000.000 dapat diterima kembali 60%
yaitu Rp 9.000.000 ( Sembilan Juta Rupiah) ditanggal itu juga

. A17 22/12/11 Pembelian barang dagangan dari PT ELEX PERSADA BEC, Lantai 1 No.12 Surabaya
dengan rincian sebagai berikut :
Item Descripti
Qty
No. on
Price (Rp.) Total Harga PPN Jumlah

13 268TV TV P-268 Rp 19,300,000 Rp 250,900,000 Rp 25,090,000 Rp 275,990,000

15 AC55P AC P-55 Rp 23,200,000 Rp 348,000,000 Rp 34,800,000 Rp 382,800,000
Rp 598,900,000 Rp 59,890,000 Rp 658,790,000

BKK12-7 23/12/11 Dibayar kepada CV TULUS JAYA, BIP - Surabaya untuk pelunasan faktur 20 novemer
Rp. 214.500.000(Dua ratus empat belas juta lima ratus ribu rupiah) Nomor Cek : CP12-006

BKM12-5 25/12/11 Diterima dari Prima Elektronik, Jl. Lampion No. 13 Surabaya Cek : PC212
Rp 178. 200.000 (Seratus tujuh puluh delapan juta dua ratus ribu rupiah)
 untuk Pelunasan faktur F11-10 tertanggal 23 November 2011

V12-4 25/12/11 Dibayar kepada Bp. Arief, Jl. Dewi Sartika, Surabaya untuk biaya perbaikan atap
Rp. 300.000 (Tiga ratus ribu rupiah) Voucher kas kecil
(Masukan sebagai beban operasi lain-lain/Other Operational Exp)

F12-3 25/12/11 Dijual barang kepada Prima Elektronik, Jl. Lampion No. 13 Surabaya , termin 2/10.n/30
dengan rincian sebagai berikut :
Q Item No. Descripti Price (Rp.) Total Harga PPN Jumlah
15 268TV TV P-268 Rp 20,500,000 Rp 307,500,000 Rp 30,750,000 Rp 338,250,000
10 AC55P AC P-55 Rp 25,000,000 Rp 250,000,000 Rp 25,000,000 Rp 275,000,000
Rp 557,500,000 Rp 55,750,000 Rp 613,250,000
(Enam ratus tiga belas juta dua ratus lima puluh ribu rupiah)

G11 25/12/11 Dibeli dari CV TULUS JAYA, BIP, Lantai 3, No. 31 Surabaya dengan termin N/30
Rincian sebagai berikut :
Item Descripti
Qty Price (Rp.) Total Harga PPN Jumlah
No. on
12 268TV TV P-268 Rp 19,100,000 Rp 229,200,000 Rp 22,920,000 Rp 252,120,000
11 AC55P AC P-55 Rp 23,400,000 Rp 257,400,000 Rp 25,740,000 Rp 283,140,000
Jumlah Rp 486,600,000 Rp 48,660,000 Rp 535,260,000
(Lima ratus tiga puluh lima juta tiga ratus enam puluh ribu rupiah)

BKK12-8 30/12/11 Bank Mega, KC-Moh. Hatta, Surabaya Cek: CP12-007, Pembayaran angsuran
bulanan pinjaman jangka. panjang (Loan) dari Bank Mega ditambah bunga sebagai berikut :
Angsuran Pokok Rp. 10.001.548,-
Bunga 998.452,-
Jumlah Rp. 11.000.000,- Sebelas juta rupiah

BKK12-9 30/12/11 Pengisian kembali dana kas kecil Cek : CP12-009

Rp. 4.490.000,- (Empat Juta Empat ratus Sembilan puluh ribu rupiah)
an , berupa :
erikut :