PT SHAKTI BANDUNG

PURCHASE JOURNAL
DECEMBER, 2017
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT
VAT-IN FREIGHT IN
INVENTORY PAYABLE

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT SHAKTI BANDUNG
SALES JOURNAL
DECEMBER, 2017
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT SHAKTI BANDUNG
GENERAL JOURNAL
DECEMBER 2017
( In Rupiah )
Pos
Date Invoice Description Debit Credit
Ref

TOTAL ……………………. - -

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT SHAKTI BANDUNG
CASH RECEIPT JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
OTHERS OTHERS
DATE INVOICE NO DESCRIPTION ACCOUNT
CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
0 -

TOTAL TOTAL
 PT SHAKTI BANDUNG
CASH PAYMENT JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
INVOICE OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT TOTAL
NO.

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
0 - 0 -

TOTAL TOTAL -
 PT SHAKTI BANDUNG
PETTY CASH
DECEMBER, 2017
( In Rupiah )
INVOICE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH

TOTAL …………………………….
√

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT SHAKTI BANDUNG
INVENTORY CARD
DECEMBER, 2017
NAME : SPRINGBED SINGLE
KODE : YS 117
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

SALDO
 PT SHAKTI BANDUNG
INVENTORY CARD
DECEMBER, 2017
NAME : SPRINGBED DOUBLE
KODE : EK 212
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

SALDO
 PT SHAKTI BANDUNG
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2017
(In Rupiah)

Nama : Toko Anugerah Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Bintang Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Cemara Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SHAKTI BANDUNG
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)

Nama : PT STAR LINE Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT DREAMS Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SHAKTI BANDUNG
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Anugerah
2 Toko Bintang
3 Toko Cemara
4 Toko Mawar

Total ………………

PT SHAKTI BANDUNG
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)

NO SUPPLIER BALANCE

1 PT STAR LINE
2 PT DREAMS

Total ………………

PT SHAKTI BANDUNG
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)

KODE PRODUCT BALANCE

1 SPRINGBED SINGLE
2 SPRINGBED DOUBLE

Total ………………
 PT SHAKTI BANDUNG
BUKU BESAR UMUM
Bulan DESEMBER 2017

NAMA : Cash in Bank No.: 11101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Petty Cash No.: 11102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Marketable Securities No.: 11103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Account Receivable No.: 11201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Allowance for Doubtful Debt No.: 11202
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Merchandise Inventory No.: 11310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Office Supplies No.: 11320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Value Added Tax - In (VAT In) No.: 11410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Prepaid Income Tax No.: 11420
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Land No.: 13100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Building at Cost No.: 13210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Accum. Dep. – Building No.: 13220

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Office Equipment at Cost No.: 13310
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Accum. Dep. - Office Equipment No.: 13320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Vehicle at Cost No.: 13410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Accum. Dep. – Vehicle No.: 13420

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Accounts Payable No.: 21210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Wages & Salaries Payable No.: 21310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Elec., Telp. & Water Payable No.: 21410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Dividend Payable No.: 21510
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Value Added Tax - VAT Out No.: 21520

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Income Tax Payable No.: 21530

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : VAT Payable No.: 21540

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Bank Loans No.: 22100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Common Stock No.: 31100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Retained Earnings No.: 36000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Dividend No.: 37000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Income Summary No.: 38000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Historical Balancing No.: 39999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Sales of Merchandise No.: 41100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Sales Discounts No.: 41110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Sales Returns No.: 41120
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Freight Out No.: 43000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Cost of Goods Sold No.: 51000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Purchase Discount No.: 52000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Freight In No.: 53000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Wages & Salaries Expense No.: 61100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Bad Debt Expense No.: 61200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Advertising Expense No.: 61300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Depreciation Expense - Vehicles No.: 61400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Electicity, Water, Telp Expense No.: 62100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Maintenance Expense No.: 62200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Newspaper & Tabloid Expense No.: 62300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Supplies Expense No.: 62400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Income Tax Expense No.: 62500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Depreciation Exp - Equipment No.: 62600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Depreciation Exp - Building No.: 62700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Other General & Adm Expense No.: 62999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Interest Revenue No.: 81100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Devidend Revenue No.: 81200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Late fees collected No.: 81300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Other Revenue No.: 81400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Bank Charge No.: 91000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Interest Expense No.: 91100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
NAMA : Late fees expense No.: 91200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : Other Expense No.: 91999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 PT SHAKTI BANDUNG
TRIAL BALANCE
DECEMBER 31, 2017
Account
Account Name Debet Kredit
Number

Saldo - -
 PT SHAKTI BANDUNG
ADJUSTMENT ENTRIES
DECEMBER 2017
( In Rupiah )
Memo Pos
Date Description Debit Credit
Number Ref

TOTAL …………………….
 PT SHAKTI BANDUNG
WORKSHEET
DECEMBER 2017
TRIAL BALANCE ADJUSTMENT JOURNAL ADJUSTING TRIAR BALANCE INCOME STATEMENT BALANCE SHEET
NO ACCOUNT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
 TRIAL BALANCE ADJUSTMENT JOURNAL ADJUSTING TRIAR BALANCE INCOME STATEMENT BALANCE SHEET
NO ACCOUNT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

JUMLAH

LABA

TOTAL
- -
PROFIT
TAX 1%
PROFIT AFTER TAX
 ]

PT SHAKTI BANDUNG
Profit And Loss Statement
DECEMBER 31, 2017
PT SHAKTI BANDUNG
BALANCE SHEET
DECEMBER 31, 2017
PT SHAKTI BANDUNG
RETAINED EARNINGS
PER 31 DESEMBER 2017
 PT SHAKTI BANDUNG
CASH FLOW REPORT
DECEMBER 31, 2017

(In Rupiah)

SALDO
KETERANGAN Rp
Rp
 PT SHAKTI BANDUNG
CLOSING JOURNAL
PER 31 DESEMBER 2017

DATE DESCRIPTION REFF DEBIT CREDIT

SALDO
 PT SHAKTI BANDUNG
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2017

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................
 PT SHAKTI BANDUNG
KOREKSI FISKAL
PER 31 DESEMBER 2017

Laba Perhitungan Perusahaan KOREKSI Laba menurut pajak

No. Akun Keterangan
D K POSITIF NEGATIF D K