6018-p1-spk-lembar kerja menyelesaikan siklus akuntansi

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1/22

DEBIT CREDIT

Rp Rp

Jumlah ........................

PT ADI JAYA

POST CLOSING TRIAL BALANCE

DECEMBER 31, 2012

ACCOUNT

NUMBER ACCOUNT NAME


2/22

Nama : Cash In Bank Nomor :

DEBITRp Rp Rp

Nama : Petty Cash Nomor :

DEBITRp Rp Rp

Nama : Account Receivable Nomor :

DEBITRp Rp Rp

Nama : Allowance of DoubTful Debt Nomor :

DEBIT

Rp Rp Rp

Nama : Merchandise Inventory Nomor :

DEBITRp Rp Rp

Nama : STORE SUPPLIES Nomor :

DEBITRp Rp Rp

BAL

KREDITBAL

BALPOS

REF

DEBIT

POS

REF

DEBIT KREDIT

BAL

DATE DESCRIPTION

BAL

DATE DESCRIPTION

KREDIT

DESCRIPTIONPOS

REFDATE

PT ADI JAYALEDGER (AFTER CLOSING)

DECEMBER 31, 2012

KREDITBAL

DEBITDATE DESCRIPTION

POS

REF

(In Rupiah)

KREDIT

DATE DESCRIPTIONPOS

REF

DEBIT

DEBIT KREDIT

DATE DESCRIPTIONDEBITPOS

REF


3/22

Nama : Prepaid Insurance Nomor :

DEBITRp Rp Rp

Nama : Prepaid Rent Nomor :

DEBITRp Rp Rp

Nama : Prepaid TAX Nomor :

DEBITRp Rp Rp

Nama : ppn income Nomor :

DEBIT

Rp Rp Rp

Nama : prepaid ppn Nomor :

DEBIT

Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor :

DEBITRp Rp Rp

DESCRIPTIONKREDIT

BALPOS

REF

DEBIT

DEBITDATE DESCRIPTION

POS

REF

POS

REF

DEBIT KREDIT

POSREF

DEBIT KREDIT

DATE DESCRIPTION

DATE DESCRIPTION

DATE

DATE

DESCRIPTION

BAL

BAL

KREDITBAL

POS

REF

DEBIT KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT KREDITBAL


4/22

Nama : EQUIPMENT ACCUM DEP Nomor :

DEBITRp Rp Rp

Nama : ACCOUNT PAYABLE Nomor :

DEBITp p p

Nama : EXPENSE PAYABLE Nomor :

DEBITp p p

Nama : INCOME TAX PAYABLE Nomor :

DEBITp p p

Nama : ppn payable Nomor :

DEBITp p p

Nama : ppn outcome Nomor :

DEBIT

Rp Rp Rp

Nama : dividend payable Nomor :

DEBIT

Rp Rp Rp

BAL

KREDITBAL

POS

REF

POS

REF

DEBIT

DEBIT

DEBITDESCRIPTION

POS

REF

POS

REF

DATE DESCRIPTIONPOS

REF

DATE DESCRIPTION

DATE DESCRIPTION

DATE

DATE DESCRIPTION

BAL

DEBIT

KREDIT

BAL

DEBIT KREDIT

KREDIT

KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT KREDITBAL


5/22

Nama : bank DANAMON loan Nomor :

DEBITp p p

Nama : capital stock Nomor :

DEBITp p p

Nama : retained earning Nomor :

DEBITRp Rp Rp

Nama : dividend Nomor :

DEBITRp Rp Rp

Nama : INCOME SUMMARY Nomor :

DEBITRp Rp Rp

Nama : Sales Nomor :

DEBITRp Rp Rp

KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT KREDITBAL

DATE DESCRIPTION

KREDITBAL

POS

REF

DEBIT

KREDITBALANCE

POS

REF

POS

REF

POS

REF

DEBIT

DATE DESCRIPTIONPOS

REF

DEBIT KREDITBAL

DATE DESCRIPTION

DATE DESCRIPTION

DATE DESCRIPTION

KREDITDEBIT

DEBIT

BAL


6/22


7/22

Nama : Bad Debt Expense Nomor :

DEBITRp Rp Rp

Nama : Depreciation Expense Nomor :

DEBITRp Rp Rp

Nama : Insurance Expense Nomor :

DEBITRp Rp Rp

Nama : Rent Expense Nomor :

DEBITRp Rp Rp

Nama : Wages and Salaries expense Nomor :

DEBITRp Rp Rp

KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT

DATE DESCRIPTIONPOS

REF

DEBIT

POS

REF

DEBIT

KREDITBAL

POS

REF

DEBIT

KREDITBAL

KREDITBAL

DATE DESCRIPTION

DATE DESCRIPTION

KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT


8/22

Nama : Others Operating Expense Nomor :

DEBITRp Rp Rp

Nama : Interest REVENUE Nomor :

DEBITRp Rp Rp

Nama : Interest Expense Nomor :

DEBITRp Rp Rp

Nama : Bank Service Charge Nomor :

DEBITRp Rp Rp

Nama : INCOME TAX EXPENSE Nomor :

DEBIT

Rp Rp Rp

KREDITBAL

DATE DESCRIPTIONPOS

REF

DEBIT

KREDITDEBITDATE

DATE DESCRIPTION

DATE DESCRIPTION

KREDITBAL

KREDITBAL

DEBITPOS

REF

DESCRIPTIONBAL

POS

REF

DEBIT

POS

REF

DATE DESCRIPTIONKREDIT

POS

REF

DEBIT

BAL


9/22

1-1100

KREDITRp

1-1200

KREDITRp

1-1300

KREDITRp

1-1400

KREDIT

Rp

1-1500

KREDITRp

1-1600

KREDITRp

NCE

NCE

NCE

NCE

NCE

NCE


10/22

1-1700

KREDITRp

1-1800

KREDITRp

1-1900

KREDITRp

1-1910

KREDIT

Rp

1-1920

KREDIT

Rp

1-2100

KREDITRp

NCE

NCE

NCE

NCE

NCE

NCE


11/22

1-2110

KREDITRp

2-1100

KREDITp

2-1200

KREDITp

2-1300

KREDITp

2-1400

KREDITp

2-1500

KREDIT

Rp

2-1600

KREDIT

Rp

NCE

NCE

NCE

NCE

NCE

NCE

NCE


12/22

2-2100

KREDITp

3-1100

KREDITp

3-1200

KREDITRp

3-1300

KREDITRp

3-1400

KREDITRp

4-1100

KREDITRp

NCE

NCE

NCE

NCE

NCE


13/22

4-1200

KREDIT

Rp

5-1100

KREDITRp

5-1200

KREDITRp

6-1000

KREDITRp

6-1100

KREDITRp

6-1200

KREDITRp

NCE

NCE

NCE

NCE

NCE

NCE


14/22

6-1300

KREDITRp

6-1400

KREDITRp

6-1500

KREDITRp

6-1600

KREDITRp

6-1700

KREDITRp

NCE

NCE

NCE

NCE

NCE


15/22

6-1800

KREDITRp

8-1100

KREDITRp

9-1100

KREDITRp

9-1200

KREDITRp

9-1300

KREDIT

Rp

NCE

NCE

NCE

NCE

NCE


16/22

POS DEBIT CREDIT

REF Rp Rp

JUMLAH

DATE DESCRIPTION

PT ADI JAYA

CLOSING ENTRIES

DECEMBER 31, 2012


17/22

SALDO

Rp

ARUS KAS DARI AKTIVITAS OPERASI

Penerimaan dari Pelanggan

Penerimaan Dari Bank Mega

Pembayaran kepada Pemasok

Pembayaran PPN Payable

Pembayaran Cetak Brosur

Pembayaran Expense Payable

Pembelian Perlengkapan Toko

Pembayaran Dividend Payable

Pembayaran Pemeliharaan Toko

Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran Utang Bank

Arus Kas Bersih dari Aktivitas Investasi

Kenaikan Bersih Kas dan setara kas

Kas dan setara kas pada awal periode

Kas dan setara kas pada akhir periode

PT ADI JAYA

CASH FLOW REPORT

KETERANGAN Rp

DECEMBER 31, 2012

(In Rupiah)


18/22

ASSETS LIABILITY AND EQU

BALANCE BALANCE

Rp Rp Rp Rp

Current Assets Current Liabilities

Cash in Bank Accounts Payable

Petty Cash Expense Payable

Accounts Receivable Income Tax Payable

Allowance for Doubtful Debt

Merchandise Inventory Total Current Liabilities

Store Supplies

Prepaid Insurance Long Term Liabilities

Prepaid Rent Bank Danamon Loan

Prepaid PPN Total Long Term Liabilities

Total Current Assets

Equity

Fixed Assets Capital Stock

Equipment Retained Earnings

Equipment Accumulation Depreciation

Total Fixed Assets Total Equity

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

DESCRIPTION DESCRIPTION

PT ADI JAYA

BALANCE SHEET

DECEMBER 31, 2012


19/22

BALANCE

Rp

Retained Earning, 1 Desember 2012

Penambahan :

Laba tahun berjalan

Pengurangan :

Dividend

Retained Earning, 31 Desember 2012

DESCRIPTION

PT ADI JAYA

"CAPITAL STATEMENT"

DECEMBER 31, 2012


20/22

Debit Credit Debit Credit De

Rp Rp Rp Rp R

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome

2-1600 Dividend Payable

2-2100 Bank Mega Loan

3-1100 Capital Stock

3-1200 Retained Earning

3-1300 Dividend

3-1400 Income Summary

4-1100 Sales

4-1200 Sales Return

5-1100 Cost of goods Sold

5-1200 Freight Paid

6-1000 Advertising Expenses

6-1100 Telephone & Electricity expenses

6-1200 Store Supplies Expenses

6-1300 Bad Debts Expense

6-1400 Depreciation Expense

6-1500 Insurance Expense

6-1600 Rent Expense

6-1700 Wages & Salaries Expense

6-1800 Other Operating Expense

8-1100 Interest Revenue

9-1100 Interest Expense9-1200 Bank Service Charge

9-1300 Income Tax Expense

Adjustment Entries

TOTAL

DECEMBER 31, 2012

WORKSHEET

PT ADI JAYA

TrAccount

NumberAccount Name

Trial Balance


21/22

REVENUESales

Sales Return (-)

Net Sales

COST OF GOODS SOLD

Cost of Goods Sold

Freight Paid (+)

Cost of Goods Sold (-)

Gross Profit

EXPENSES

OPERATING EXPENSE

Advertising Expenses

Telephone & Electricity expenses

Store Supplies Expenses

Bad Debts Expense

Depreciation Expense

Insurance Expense

Rent ExpenseWages & Salaries Expense

Other Operating Expense (+)

Sub Total (-)

Operating Net Profit

OTHER REVENUE & GAINS

Interest Revenue

Total Other Revenue (+)

OTHER EXPENSES & LOSSES

Interest Expense

Bank Service Charge

Total Other Expenses (-)

EARNING BEFORE TAX

Income Tax Expense (-)

EARNING/NET INCOME

PT ADI JAYAPROFIT AND LOSSDECEMBER 31, 2012

Rp RpKETERANGAN


22/22

EVIDENCE ACC DEBIT CREDITNUMBER REF Rp Rp

JUMLAH

PT ADI JAYA

ADJUSTMENT ENTRIES

DECEMBER 31, 2012

DATE DESCRIPTION

6018-p1-spk-lembar kerja menyelesaikan siklus akuntansi

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