7/28/2019 kunci siklus
1/13
Page : 2
31 BM12-1 Bank Service Charge 230,000.00
Cash In Bank 6,270,000.00 Interest Revenue 6,500,000.00
BM12-2 Store Supplies Expense 6,650,000.00 Store Supplies 6,650,000.00
Rent Expense 2,500,000.00 Prepaid Rent 2,500,000.00
Insurance Expense 1,250,000.00 Prepaid Insurance 1,250,000.00
Bad Debt Expense 26,417,500.00 Allowance for Doubtfoul Debt 26,417,500.00
BM12-3 Depreciation Expense 1,250,000.00 Equiptment Accumulated Depreciation 1,250,000.00
Wage & Salaries 3,500,000.00 Telephone & Electricity Expense 2,500,000.00
Expense Payable 6,000,000.00 BM12-4 PPN Outcome 130,400,000.00
PPN Income 118,950,000.00 PPN Payable 11,450,000.00
Income Tax Expense 52,333,960.75 Prepaid Tax 15,000,000.00 Income Tax Payable 37,333,960.75
ACCOUNTNO.
DEBET CREDIT
RECAPITULATION
DESCRIPTION
PT. NUGHI SMART
DEBET CREDIT
MEMORIAL JOURNAL
DATE REFDOC. NO.
December 2011
7/28/2019 kunci siklus
2/13
DEBET CREDIT DEBET CREDIT1-1100 Cash in Bank 490,305,000.00 6,270,000.001-1200 Petty Cash 8,375,000.00 1-1300 Accounts Receivable 944,350,000.00 1-1400 Allowance for Doubtful Debt 20,800,000.00 26,417,500.001-1500 Merchandise Inventory 778,489,171.00 1-1600 Store Supplies 10,400,000.00 6,650,000.001-1700 Prepaid Insurance 15,300,000.00 1,250,000.001-1800 Prepaid Rent 21,300,000.00 2,500,000.001-1900 Prepaid Tax 15,000,000.00 15,000,000.001-1910 PPN Income 118,950,000.00 118,950,000.001-1920 Prepaid PPN - 1-2100 Equipment at Cost 63,300,000.00 1-2110 Equipment Accum Dep
16,500,000.00 1,250,000.002-1100 Accounts Payable 965,250,000.00 2-1200 Expense Payable 1,500,000.00 6,000,000.002-1300 Income Tax Payable - 37,333,960.752-1400 PPN Payable - 11,450,000.002-1500 PPN Outcome 130,400,000.00 130,400,000.002-1600 Deviden Payable - 2-2100 Bank Mega Loan 480,000,000.00 3-1100 Capital Stock 420,250,000.00 3-1200 Dividend 25,400,000.00
4-1100 Sales 2,117,800,000.00 4-1300 Sales Return 60,000,000.00 5-1100 Cost of goods Sold 1,458,240,829.00 5-1200 Freight Paid 8,800,000.00 6-1000 Advertising Expenses 4,925,000.00 6-1100 Telephone & Electricity expenses 8,700,000.00 2,500,000.006-1200 Store Supplies Expenses 4,750,000.00 6,650,000.006-1300 Bad Debt Expense 15,100,000.00 26,417,500.006-1400 Depreciation Expense 16,500,000.00 1,250,000.006-1500 Insurance Expense 14,300,000.00 1,250,000.006-1600 Rent Expense 23,300,000.00 2,500,000.006-1700 Wages & Salaries 36,300,000.00 3,500,000.006-1800 Other Operating Expense 9,600,000.00 8-1100 Interest Revenue 6,985,000.00 6,500,000.009-1100 Interest Expense 1,200,000.00 9-1200 Bank Service Charge 6,600,000.00 230,000.009-1300 Income Tax Expense 52,333,960.75
4,159,485,000.00 4,159,485,000.00 233,301,460.75 233,301,460.75
PT. NUGHI SM
December 31, 20WORKSHE
NO. DESCRIPTION TRIAL BALANCE ADJUSTING JOURNAL ENTRIES
7/28/2019 kunci siklus
3/13
Sales 2,117,800,000.00Rp
Sales Return (60,000,000.00)Rp
Net Sales 2,057,800,000.00Rp
Cost of good sold 1,458,240,814.00Rp
Freight Paid 8,800,000.00Rp
Cost of Sales (1,467,040,814.00)Rp
Gross Profit
Operating Expense
Advertising Expense 4,925,000.00Rp
Telephon & Electricity Expense 11,200,000.00Rp
Store supplies Expense 11,400,000.00Rp
Bad Debt Expense 41,517,500.00Rp
Depreciation Expense 17,750,000.00Rp
Insurance Expense 15,550,000.00Rp
Rent Expense 25,800,000.00Rp
Wages & Salaries 39,800,000.00Rp
Other Operating Expense 9,600,000.00Rp
Total Operating Expense
Operating Income
Other Operating Income & Expense :
Interest Revenue 13,485,000.00Rp
Interest Expense 1,200,000.00Rp
Bank Service Charge 6,830,000.00Rp
(8,030,000.00)Rp
Total Other Operating Income & Expense
Earning before Taxes
Income Tax Expense
Earning After Taxes
STATEMENT OF COMPERHENSIVE INCOME1/1/2010 through 31/12/2010
Jl. Ki Hajar Dewantara No. 1PEMALANG
7/28/2019 kunci siklus
4/13
STATEMENT OF COMPERHENSIVE INCOME1/1/2010 through 31/12/2010
Jl. Ki Hajar Dewantara No. 1PEMALANG
7/28/2019 kunci siklus
5/13
590,759,186.00Rp
366,337,725.25Rp
413,216,686.00Rp
(177,542,500.00)Rp
(52,333,960.75)Rp
418,671,686.00Rp
5,455,000.00Rp
7/28/2019 kunci siklus
6/13
7/28/2019 kunci siklus
7/13
EQUITY STATEMENT
Retained Earning (Beginning)
Earning After Taxes
Devidend
Increase Retained Earning
Retained Earning (End)
366,337,725.25Rp
(25,400,000.00)Rp
340,937,725.25Rp
340,937,725.25Rp
-Rp
1/1/2010 through 31/12/2010
Jl. Ki Hajar Dewantara No. 1 Pemalang
7/28/2019 kunci siklus
8/13
Current Assets Liability and Equity
Cash in Bank Current Liability
Petty Cash Account Payable
Account Receivable Expense Payable Allowance for doubtfoul debt Income Tax Payable
PPN Payable
Merchandise Inventory Total current liability
Store supplies
Prepaid InsurancePrepaid Rent Long term liability :
Total Current Assets Bank Mega Loan
Total Liability
Non Current Assets Equity :
Fixed Assets Capital Stock Equiptment at Cost Retained Earning
Equipment Accum. Depreciation Total Equity
Equiptment Book Value
Total Non Current Assets
Total Assets Total Liability & Equity
14,050,000.00Rp
7,500,000.00Rp
1,021,533,960.75Rp
944,350,000.00Rp(47,217,500.00)Rp
778,489,171.00Rp
3,750,000.00Rp
37,333,960.75Rp
340,937,725.25Rp
2,262,721,686.00Rp
63,300,000.00Rp
STATEMENT OF FINANCIAL POSITION
8,375,000.00Rp 965,250,000.00Rp
496,575,000.00Rp
45,550,000.00Rp
45,550,000.00Rp
18,800,000.00Rp
2,217,171,671.00Rp
897,132,500.00Rp
480,000,000.00Rp
1,501,533,960.75Rp
(17,750,000.00)Rp
2,262,721,671.00Rp
420,250,000.00Rp
761,187,725.25Rp
11,450,000.00Rp
as of 31/12/2010
Jl. Ki Hajar Dewantara No. 1Pemalang
7/28/2019 kunci siklus
9/13
Cash Flow From Operating Activities
Cash Flow IN :
Account receivable 948,750,000.00Rp
Allowance of doubtfoul debt 9,000,000.00Rp
PPN Outcome 30,600,000.00Rp
Sales 306,000,000.00RpInterest Revenue 6,500,000.00Rp
Total Cash flow in 1,300,850,000.00Rp
Cash flow out : Account Payable 878,900,000.00Rp
Expense Payable 7,365,000.00Rp
PPN Payable 3,500,000.00Rp
Deviden Payable 2,500,000.00Rp
Interest expense 100,000.00RpBank service charge 230,000.00Rp
Total cash flow out (892,595,000.00)Rp
Net Cash Flow from Operating Activities
Cash flow investment Activities
Cash Flow from financial ActivitiesCash Flow In -Rp
Cash flow out :
Bank Mega Loan 10,000,000.00RpTotal cash flow out 10,000,000.00Rp
Net Cash Flow from Financial Activities
Net Cash FlowCash In Bank (Beggining)
Cash In Bank (End)
STATEMENT OF CASHFLOW1/1/2010 through 31/12/2010
Jl. Ki Hajar Dewantara No. 1PEMALANG
7/28/2019 kunci siklus
10/13
(10,000,000.00)Rp
496,575,000.00Rp
-Rp
408,255,000.00Rp
398,255,000.00Rp98,320,000.00Rp
7/28/2019 kunci siklus
11/13
Page : 3
31 Sales 2,117,800,000.00 Interest Revenue 13,485,000.00
Income Summary 2,131,285,000.00
Income Summary 1,764,947,274.75 Cost of Good Sold 1,458,240,814.00 Freight Paid 8,800,000.00 Sales Return 60,000,000.00
Advertising Expense 4,925,000.00 Telephon & Electricity Expense 11,200,000.00 Store supplies Expense 11,400,000.00 Bad Debt Expense 41,517,500.00
Depreciation Expense 17,750,000.00 Insurance Expense 15,550,000.00
Rent Expense 25,800,000.00 Wages & Salaries 39,800,000.00 Other Operating Expense 9,600,000.00 Interest Expense 1,200,000.00 Bank Service Charge 6,830,000.00 Income Tax Expense 52,333,960.75
Retained Earning 366,337,725.25 Income Summary 366,337,725.25
Retained Earning 25,400,000.00 Devidend 25,400,000.00
ACCOUNTNO.
DEBET CREDITRECAPITULATION
DESCRIPTION
PT. NUGHI SMART
DEBET CREDIT
MEMORIAL JOURNAL
DATE REFDOC. NO.
December 2011
7/28/2019 kunci siklus
12/13
ACCOUNTNO.
ACCOUNT NAME DEBET CREDIT
1-1100 Cash In Bank 496,575,000.00 1-1200 Petty Cash 8,375,000.00 1-1300 Accounts Receivable 944,350,000.00 1-1400 Allowance for Doubtful Debt 47,217,500.00
1-1500 Merchandise Inventory 778,489,186.00 1-1600 Store Supplies 3,750,000.00 1-1700 Prepaid Insurance 14,050,000.00
1-1800 Prepaid Rent 18,800,000.00 1-2100 Equipment at Cost 63,300,000.00
1-2110 Equipment Accum Dep 17,750,000.00 2-1100 Accounts Payable 965,250,000.00
2-1200 Expense Payable 7,500,000.00 2-1300 Income Tax Payable 37,333,960.75 2-1400 PPN Payable 11,450,000.00 2-2100 Bank Mega Loan 480,000,000.00
3-1100 Capital stock 420,250,000.00 3-1200 Retained Earnings 340,937,725.25
2,327,689,186.00 2,327,689,186.00
PT. NUGHI SMARTPOST CLOSING TRIAL BALANCE
December 31, 2011
7/28/2019 kunci siklus
13/13
Cash In Bank 241,756,250 217,580,625 24,175,625 Petty Cash 14,250,000 12,825,000 1,425,000 Accounts Receivable 658,900,000 494,175,000 164,725,000 Allowance for Doubtful Debt (32,945,000) (24,708,750) (8,236,250)
Merchandise Inventory 600,390,065 540,351,055 60,039,010 Store Supplies 4,850,000 4,365,000 485,000 Prepaid Insurance 14,050,000 12,645,000 1,405,000 Prepaid Rent 18,800,000 16,920,000 1,880,000 Prepaid Income Tax Article 25 3,704,367 13,500,000 (9,795,633) VAT In 99,280,000 74,460,000 24,820,000 Equipment at Cost 63,300,000 63,300,000 - Equipment Accum Dep (17,818,750) (1,993,750) (15,825,000)
1,668,516,932 1,423,419,180 245,097,752
Accounts Payable 806,080,000 476,815,112 329,264,888 Accrued Expense 4,925,000 3,693,750 1,231,250
Income Tax Payable 6,500,000 22,060,318 (15,560,318) VAT Out 104,800,000 78,600,000 26,200,000 Permata Bank Loan 285,000,000 477,000,000 (192,000,000) Paid Up Capital 200,000,000 200,000,000 - Retained Earnings 261,211,932 165,250,000 95,961,932
1,668,516,932 1,423,419,180 245,097,752
SalesSales ReturnCost of Goods SoldAdvertising ExpenseTelephone & Electricity ExpenseStore Supplies ExpenseBad Debt ExpenseDepreciation ExpenseInsurance ExpenseRent ExpenseWages & Salaries ExpenseOther Operating ExpenseInterest RevenueInterest ExpenseBank Service ChargeIncome Tax Expense
Account Th. 2010 Th. 2009 Naik/Turun