SALDO AWAL JURNAL

NO ACCOUNT
DEBIT CREDIT DEBIT
1-1101 Cash in Bank 469,263,500 - 776,062,936
11102 Petty Cash 10,000,000 - -
11201 Account Receivable 557,480,000 - 633,820,000
11202 Allowance for Doubtful Debt - 11,149,600 6,160,000
11203 Other Receivable 1,500,000 - -
11310 Merchandise Inventory 336,250,000 - 338,500,000
11320 Office Supplies 3,000,000 - 1,775,000
11410 Value Added Tax - In (VAT In) 10,277,200 - 33,050,000
11420 Prepaid VAT 207,000,000 - -
13100 Land 500,000,000 - -
13210 Building at Cost 1,250,000,000 - -
13220 Accum. Dep. - Building - 166,000,000 -
13310 Office Equipment at Cost 150,000,000 - -
13320 Accum. Dep. - Office Equipment - 29,050,000 -
13410 Vehicle at Cost 402,000,000 - -
13420 Accum. Dep. - Vehicle - 113,512,500 -
2-1110 Accounts Payable - 498,575,000 668,695,000
21120 Accrued Expense - 27,100,000 27,100,000
21150 Dividend Payable - - -
21160 Value Added Tax - VAT Out - 93,815,400 1,120,000
21170 Income Tax Payable - 1,950,000 -
22100 Bank Loans - 331,500,000 8,500,000
31100 Common Stock - 300,000,000 -
36000 Retained Earnings - 521,577,300 -
37000 Dividend - - -
38000 Income Summary - - -
39999 Historical Balancing - - -
41100 Sales of Merchandise - 3,358,963,000 -
41110 Sales Discounts 45,800,000 - 3,996,314
41120 Sales Returns 23,200,000 - 11,200,000
42000 Service Income - 19,200,000 -
51000 Cost of Goods Sold 1,027,720,000 - 373,992,096
52000 Purchase Discount - 10,277,200 -
53000 Freight In 6,700,000 - 1,550,000
61100 Wages & Salaries Expense 275,000,000 - -
61200 Uncollectible Accounts 27,894,000 - -
61300 Advertising Expense 22,000,000 - 500,000
61400 Depreciation Expense - Vehicles 17,737,500 - -
62300 Maintenance Expense 6,500,000 - 520,000
62400 Newspaper & Tabloid Expense 4,400,000 - 400,000
62500 Supplies Expense 13,200,000 - -
62600 Income Tax Expense 9,217,800 - -
62700 Depreciation Exp - Building 22,000,000 - -
62800 Depreciation Exp - Equipment 3,850,000 - -
62900 Electricity, Telp. & Water Expense 20,000,000 - -
81100 Interest Revenue - 3,300,000 -
81999 Other Revenue - - -
91000 Bank Charge 10,300,000 - -
91100 Interest Expense 46,750,000 - 4,250,000
91999 Other Expense 6,930,000 - -
JUMLAH 5,485,970,000 5,485,970,000 2,891,191,346
LABA -
TOTAL

PROFIT 1,965,575,875
TAX 1% 19,655,759
PROFIT AFTER TAX 1,945,920,116
JURNAL NS PENYESUAIAN NS SETELAH DISESUAIKAN
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
687,199,000 558,127,436 3,180,500 - 561,307,936
- 10,000,000 - - 10,000,000
797,039,250 394,260,750 - - 394,260,750
- 4,989,600 - 2,895,615
1,500,000 - - -
389,192,096 285,557,904 - - 285,557,904
- 4,775,000 - 2,000,000 2,775,000
1,520,000 41,807,200 - 41,807,200 -
- 207,000,000 - 108,508,200 98,491,800
- 500,000,000 - - 500,000,000
- 1,250,000,000 - - 1,250,000,000
- 166,000,000 - 2,000,000
- 150,000,000 - - 150,000,000
- 29,050,000 - 350,000
- 402,000,000 - - 402,000,000
- 113,512,500 - 1,612,500
365,100,000 194,980,000 - -
- - - 26,900,000
- - - 27,000,000
57,620,000 150,315,400 150,315,400 -
- 1,950,000 - 3,000,000
- 323,000,000 - -
- 300,000,000 - -
- 521,577,300 - -
- - 30,000,000 - 30,000,000
- - - - -
- - - - - -
576,200,000 3,935,163,000 - - -
- 49,796,314 - - 49,796,314
- 34,400,000 - - 34,400,000
- 19,200,000 - - -
8,000,000 1,393,712,096 - - 1,393,712,096
7,821,000 18,098,200 - - -
- 8,250,000 - - 8,250,000
- 275,000,000 25,000,000 - 300,000,000
- 27,894,000 2,895,615 - 30,789,615
- 22,500,000 - - 22,500,000
- 17,737,500 1,612,500 - 19,350,000
- 7,020,000 - - 7,020,000
- 4,800,000 - - 4,800,000
- 13,200,000 2,000,000 - 15,200,000
- 9,217,800 - - 9,217,800
- 22,000,000 2,000,000 - 24,000,000
- 3,850,000 350,000 - 4,200,000
- 20,000,000 - 1,900,000 - 21,900,000
- 3,300,000 - 4,321,500
 - - - - -
- 10,300,000 1,141,000 - 11,441,000
- 51,000,000 - - 51,000,000
- 6,930,000 - - 6,930,000
2,891,191,346 5,781,136,000 5,781,136,000 220,395,015 220,395,015 5,698,900,215
- - -
S SETELAH DISESUAIKAN LABA RUGI NERACA
CREDIT DEBIT CREDIT DEBIT CREDIT
561,307,936 -
10,000,000 -
394,260,750 -
7,885,215 - 7,885,215
- - -
285,557,904 -
2,775,000 -
- -
98,491,800 -
500,000,000 -
1,250,000,000 -
168,000,000 - 168,000,000
150,000,000 -
29,400,000 - 29,400,000
402,000,000 -
115,125,000 - 115,125,000
194,980,000 - 194,980,000
26,900,000 - 26,900,000
27,000,000 - 27,000,000
- - -
4,950,000 - 4,950,000
323,000,000 - 323,000,000
300,000,000 - 300,000,000
521,577,300 - 521,577,300
30,000,000 -
- - -
- - -
3,935,163,000 - 3,935,163,000 -
- 49,796,314 - -
- 34,400,000 -
19,200,000 - 19,200,000
- 1,393,712,096 -
18,098,200 - 18,098,200
- 8,250,000 -
300,000,000 -
30,789,615 -
- 22,500,000 -
19,350,000 -
- 7,020,000 -
- 4,800,000 -
15,200,000 -
- 9,217,800 -
24,000,000 -
4,200,000 -
21,900,000 -
7,621,500 - 7,621,500
 - - -
11,441,000 -
- 51,000,000 -
- 6,930,000 -
5,698,900,215 2,014,506,825 3,980,082,700 3,684,393,390 1,718,817,515
- 1,965,575,875 - - 1,965,575,875
3,980,082,700 3,980,082,700 3,684,393,390 3,684,393,390
- -
-
 PT SHAKTI BANDUNG
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEAR ENDED, 31 DECEMBER 2017

DESCRIPTION Commond Stock

BALANCE, 1 DECEMBER 201 Rp 300,000,000.00 NERACA SALDO AWAL

retained earnings periode 1 d
LABA LABA
RETAINED EARNINGS + LABA
Deviden
Balance, 31 Desember 2017 ### NSSD
ANDUNG
NGES IN EQUITY
31 DECEMBER 2017

Retained Earning Total

Rp 521,577,300.00 Rp 821,577,300.00 modal awal dari neraca saldo awal

retained earnings periode 1 des
Rp 1,965,575,875.00 Rp 1,965,575,875.00 laba dari neraca saldo awal
Rp 2,487,153,175.00 Rp 2,787,153,175.00 nominal modal awal + laba
Rp (30,000,000.00) Rp (30,000,000.00) deviden mengurangi modal
Rp 2,457,153,175.00 ### modal akhir
laba di tahan 31 des 2017
 SHAKTI BANDUNG
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED, 31 DECEMBER 2017

ASSETS (SALDO NORMAL DEBIT)

CURRENT ASSETS (NO AKUN 11XX)
Cash in Bank 561,307,936
Petty Cash 10,000,000
Account Receivable 394,260,750
Allowance for Doubtful Debt (7,885,215)
Other Receivable -
Merchandise Inventory 285,557,904
Office Supplies 2,775,000
Value Added Tax - In (VAT In) -
Prepaid VAT 98,491,800
TOTAL CURRENT ASSETS 1,344,508,175
FIXED ASSETS (NO AKUN 13XXX)
Land 500,000,000
Building at Cost 1,250,000,000
Accum. Dep. - Building (168,000,000)
Office Equipment at Cost 150,000,000
Accum. Dep. - Office Equipment (29,400,000)
Vehicle at Cost 402,000,000
Accum. Dep. - Vehicle (115,125,000)
TOTAL FIXED ASSETS 1,989,475,000
INTANGIBLE ASSETS
TOTAL ASSETS 3,333,983,175
 SHAKTI BANDUNG
STATEMENT OF FINANCIAL POSITION
HE YEAR ENDED, 31 DECEMBER 2017

LIABILITIES (SALDO NORMAL DI KREDIT)

CURRENT LIABILITIES (21XX)
Accounts Payable 194,980,000
Accrued Expense 26,900,000
Dividend Payable 27,000,000
Value Added Tax - VAT Out -
Income Tax Payable 4,950,000
TOTAL CURRENT LIABILITIES 253,830,000

LONG TERM LIABILITIES (22XX)

Bank Loans 323,000,000

EQUITY
COMMON STOCK Rp 300,000,000
RETAINED EARNINGS Rp 2,457,153,175.00
TOTAL EQUITY Rp 2,757,153,175.00

TOTAL LIABILITY AND EQUITY 3,333,983,175

 PT SHAKTI BANDUNG
INCOME STATEMENT
FOR THE YEAR ENDED, 31 DECEMBER 20
INCOME : KOLOM 2 (NOMINAL BEBAN OP/NON OP)
Sales of Merchandise
Sales Discounts
Sales Returns
Service Income
NET SALES
COST OF GOOD SOLD :
Cost of Goods Sold
Purchase Discount
Freight In
NET COST OF GOOD SOLD
GROSS PROFIT
OPERATING EXPENSE
Wages & Salaries Expense 300,000,000
Uncollectible Accounts 30,789,615
Advertising Expense 22,500,000
Depreciation Expense - Vehicles 19,350,000
Maintenance Expense 7,020,000
Newspaper & Tabloid Expense 4,800,000
Supplies Expense 15,200,000
Depreciation Exp - Building 24,000,000
Depreciation Exp - Equipment 4,200,000
Electricity, Telp. & Water Expense 21,900,000
NET OPERATING EXPENSE
NET OPERATING INCOME
NON OPERATING INCOME/EXPENSE:
Interest Revenue 7,621,500
Other Revenue -
Bank Charge (11,441,000)
Interest Expense (51,000,000)
Other Expense (6,930,000)
NET NON OPERATING EXPENSE
INCOME BEFORE TAX
INCOME TAX EXPENSE
INCOME AFTER TAX
PT SHAKTI BANDUNG
INCOME STATEMENT
EAR ENDED, 31 DECEMBER 2017
KOLOM 3 (NOMINAL PENDAPATAN 4-5)
KOLOM 4 HASIL PENJUMLAHAN, YANG DI LAKUKAN
Rp 3,935,163,000.00
-Rp 49,796,314.00
-Rp 34,400,000.00
Rp 19,200,000.00
Rp 3,870,166,686

Rp (1,393,712,096)
Rp 18,098,200
Rp (8,250,000)
Rp (1,383,863,896) diminuskan karna cogs me
Rp 2,486,302,790 GROSS PROFIT :
DARI NET SALES - NET COG

Rp (449,759,615) diminuskan Karena beban

Rp 2,036,543,175 Net Operating Income :
GROSS PROFIT - NET OPER

Rp (61,749,500)
Rp 1,974,793,675 Pendapatan bersih sebelu
Rp (9,217,800) Beban Pajak Penghasilan
Rp 1,965,575,875 Pendapatan bersih setelah
ini adalah nominal laba
diminuskan karna cogs mengurangi pendapatan
GROSS PROFIT :
DARI NET SALES - NET COGS

diminuskan Karena beban mengurangi pendapatan

Net Operating Income :
GROSS PROFIT - NET OPERATING EXPENSE

Pendapatan bersih sebelum pajak

Beban Pajak Penghasilan
Pendapatan bersih setelah pajak
 SHAKTI BANDUNG
CASH FLOW STATEMENTS
FOR THE YEAR ENDED, 31 DECEMBER 20
NDUNG
ATEMENTS
31 DECEMBER 2017