PT divi putra mandiri

TRIAL BALANCE
Per 30 November 2018
11110 Cash In Bank Rp6.000.000
11120 petty cash Rp113.252.800
11102 Account Receivable Rp105.000.000
11103 allowance for uncullectible accounts Rp218.680.000
11104 Merchandise Inventory Rp14.375.000
11105 Office Supplies Rp6.000.000
11106 Prepaid Rent Rp225.000.000
11107 prepaid insurance Rp40.000.000
13102 Accumulated Dept. - Vechicles Rp134.375.000
11108 vat in Rp18.350.000
11110 stock investment Rp45.000.000
11111 Land
12100 building in cost Rp210.000.000
13100 accumulated dept. -building Rp600.000.000
13101 vahicles at cost Rp514.000.000
13103 Equipment Rp350.000.000
13104 Accumulated Dept. - Equipment Rp155.000.000
21100 Account Payable Rp53.800.000
21102 Telp. &Water Payable Rp0
21103 VAT - Out Rp28.600.000
21104 Income Tax Payable Rp5.200.000
21105 Insurance Payable Rp97.783.300
21106 Devidend Payable Rp20.000.000
21107 BCA Loan - Long Term Maturity Rp23.550.000
22101 BCA Loan - Long Term Rp175.925.000
22102 Bond Payable Rp50.000.000
22103 Discount on Bond Rp286.000
31001 Common Stock Rp700.000.000
31002 Additional Paid in Capital\ Rp400.000.000
31003 Retained Earning Rp600.000.000
31004 Devidend Rp80.000.000
31005 Income Summary
41000 Sales Rp4.200.000.000
41001 Sales Discount Rp37.865.000
41002 Sales Return Rp50.000.000
42100 Sales Service Rp675.000.000
51000 Cost Of Sales Rp3.875.000.000
51001 Purchase Discount Rp83.732.500
51002 Freight Paid Rp9.000.000
61100 Wages & Salaries Exp. (Sales) Rp250.000.000
61200 Bad Debts - Expense
61300 Depretiation Exp. - Vehicles
61400 Advertising Expense Rp12.935.000
61500 Rent Expense Rp95.000.000
62100 Wages & Salaries Exp. (Administrative) Rp125.000.000
62200 Electricity Expense Rp4.400.000
62300 Water & Telp. Exp. Rp45.000.000
62400 Utility Expense Rp67.420.000
62500 Depretiation Exp. - Equipment
62600 Supplies Expense
62700 Transportation Expense Rp68.000.000
62800 Defected Inventory
81001 Interest Revenue Rp58.800.000
81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities Rp35.000.000
81004 Gain/Loss on Sales Plant Assets
81005 Late Fees Collected Rp5.000.000
82001 Bank Charges Rp25.000.000
82002 Interest Expense Rp114.150.000
91002 Company Income Tax Rp24.292.500
Rp7.334.631.300 Rp7.516.140.800
BM12-10
 PT divi putra mandiri
INCOME STATEMENT
For The Year Ended, December, 31, 2018

Sales (Rp 4.200.000.000) ( 1)

Sales discount (Rp 37.865.000) ( 1)
Sales Returns (Rp 50.000.000) ( 1)
Net Sales (Rp 4.112.135.000) ( 1)
Cost of sales (Rp 3.875.000.000) ( 1)
Purchase Discount (Rp (83.732.500) ( 1)
Freigt Paid (Rp 9.000.000) ( 1)
(Rp 3.800.267.500) ( 1)
Gross Profit (Rp 311.867.500) ( 1)
Sales Service (Rp 675.000.000) ( 1)
Operating Expense:
Marketing Expense:
Wages & Salaries Expense (Sales) (Rp 250.000.000) ( 1)
Depreciation Expense - Vehicles ( 1)
Advertising Expense (Rp 12.935.000) ( 1)
Rent Expense (Rp 95.000.000) ( 1)
Amount (Rp 357.935.000) ( 1)
Administrative expense
Wages & Salaries Expense (Administrative) (Rp 125.000.000) ( 1)
Electricity Expense (Rp 4.400.000) ( 1)
Water & Telephone Expense (Rp 45.000.000) ( 1)
Utility Expense (Rp 67.420.000) ( 1)
Depreciation Expense - Equipment ( 1)
Supplies Expense ( 1)
Transportation Expense (Rp 68.000.000) ( 1)
Defected Inventory ( 1)
Amount (Rp 309.820.000) ( 1)
Total Operating Expene (Rp 667.755.000) ( 1)
Operating Income (Rp 319.112.500) ( 1)
Other Income/(Net Income
Interest Revenue (Rp 58.800.000) ( 1)
Gain on Sales Marketable Equity Securities ( 1)
Late Fees Collected (Rp 5.000.000) ( 1)
Bank Charges (Rp 25.000.000) ( 1)
Interest Expense (Rp 114.150.000) ( 1)
(Rp (75.350.000)
Net Income/(Expense) (Rp 243.762.500) ( 1)
Income Before Taxes ( 1)
Company Income Tax (Rp 24.292.500) ( 1)
Income After Taxes (Rp 219.470.000) ( 1)
Jumlah ( 35)

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STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

DESCRIPTION Cammond Stock Additional Paid In Capital Retained Earning Total

Balance at 31 December 2017
Rp 600,000,000.00 Rp 350,000,000.00 Rp 600,000,000.00 Rp 1,550,000,000.00 4
Issuance share Capital 3
Net Income (Rp 219.470.000,00) 2
Devidends (Rp (80.000.000,00) 2
Balance at 31 December 2018 (Rp 139.470.000,00) 4
Jumlah 15
Rp 1,550,000,000.00
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 PT divi putra mandiri
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2018

OPERATING ACTIVITIES
Net Income 1 1
Bad Debts- expense 1 1
Depreciation Expense - Vehicles 1 1
Depreciation Expense - Equipment 1 1
Account Receivable 1 1
Employee Receivable 1 1
Merchandise Inventory 1 1
Office Supplies 1 1
Value Added Taxes - In 1 1
Prepaid Rent 1 1
Account Payable 1 1
Telephone & water Payable 1 1
Value Added Taxes - Out 1 1
Income Tax Payable 1 1
Insurance Payable 1 1
Net cash flow from operating activities - 1 1
INVESTING ACTIVITIES
Purchases of land 1 1
Purchases of Equipment 1 1
Net cash flow used to Investing activities - 1 1
FINANCING ACTIVITIES
Issuance Share Capital 1 1
Cash payment for BCA Loan 1 1
Cash Payment for deviden 1 1
Net cash flow from Investing activities - 1 1
Increase/Decrease Cash & Equivalent Cash - 1 1
Cash & Equivalent Cash 31 Desember 2017 1 1
Cash & Equivalent Cash 31 Desember 2018 - 1 1
Jumlah 26 26

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PT BUANA SEJAHTERA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2014
OPERATING ACTIVITIES
Cash Received from Customer
Other Income
Cash Received from Operating -
Cash payment for suplier
Cash payment for employee
Cash payment for other expense
Interest expense
Cash payment for government (TaxesP
Cash payment for operating #REF!
Net cash flow from operating activities #REF!
INVESTING ACTIVITIES
Sales of vehicles

Purchases of land
Purchases of Equipment #REF!

Net cash flow used to Investing activities #REF!

FINANCING ACTIVITIES
Issuance Share Capital #REF!
Cash payment for Poli Bank #REF!
Cash Payment for deviden #REF!
Net cash flow from Investing activities #REF!
Increase/Decrease Cash & Equivalent Cash #REF!
Cash & Equivalent Cash 31 Desember 2013 #REF!
Cash & Equivalent Cash 31 Desember 2014 #REF!

#REF! #REF!
 PT divi putra mandiri
STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER, 31, 2018 and 2017

ASSETS 2018 2017

Current Assets
Petty Cash Rp 9,900,000 1
Cash In Bank Rp 355,639,000 1
Marketable Equity Securities (MES) Rp 46,600,000 1
Account Receivable Rp 287,500,000 1
Allowances for Bad Debts Rp (14,375,000) 1
Employee Receivable Rp 4,000,000 1
Merchandise Inventory Rp 275,000,000 1
Office Supplies Rp 40,600,000 1
Value Added Taxes - In Rp 40,000,000 1
Prepaid Rent Rp 32,000,000 1
Amount Rp 1,076,864,000 1
Non Current Assets
Investment Rp 210,000,000 1
Land Rp 350,000,000 1
Vehicles Rp 514,000,000 1
Accumulated Depreciation - Vehicles Rp (134,375,000) 1
Equipment Rp 250,000,000 1
Accumulated Depreciation - Equipment Rp (155,000,000) 1
Amount Rp 1,034,625,000 1
Total Assets Rp 2,111,489,000 1
LIABILITIES & EQUITIES 2017
Current Liabilities
Account Payable Rp 50,000,000 1
Telephone & water Payable (Rp 925) 1
Value Added Taxes - Out Rp 13,000,000 1
Income Tax Payable Rp 15,000,000 1
Insurance Payable (Rp 900) 1
Devidend Payable Rp 70,000,000 1
BCA Loan - Long Term maturity Rp 186,900,000 1
Discount on Bond (Rp (286) 1
Amount Rp 336,439,000 1
Non Current Liabilities 1
Bond Payable Rp 50,000,000 1
BCA Loan - Long Term Rp 175,925,000 1
Amount Rp 225,925,000 1

Equities
Cammond Stock Rp 600,000,000 1
Additional Paid In capital Rp 350,000,000 1
Retained Earning Rp 600,000,000 1
Amount Rp 1,550,000,000 1

Total Liabilities & Equites Rp 2,112,364,000 1

Jumlah 37
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Memorial Journal (CLOSING ENTRY)
December 2018 Page :

DOC.
DATE NO. DESCRIPTION REF DEBIT CREDIT

( 31) BM-08 2
2
2
2
2
2
2
Penutup pendapatan
( 31) BM-09 2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
Penutupan Beban
( 31) BM-10 2
2
Penutupan laba Rugi
( 31) BM-11 2
2
Penutupan Deviden

Total 2
- Jumlah 64

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REKAPITULASI :
0 - -
0 - -
0 - -
#REF! - -
#REF! - -
0 - -
0 - -
0 - -
0 - -
#REF! - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
0 - -
- -
0 - -
0 - -
0 - -
0 - -
- -
-
 PT divi putra mandiri
POST CLOSING TRIAL BALANCE
December 31, 2018
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Petty Cash - 1
11101 Cash In Bank - 1
11102 Marketable Equity Securities (MES) - 1
11103 Account Receivable - 1
11104 Allowances for Bad Debts - 1
11105 Employee Receivable - 1
11106 Merchandise Inventory - 1
11107 Office Supplies - 1
11108 Value Added Taxes - In - 1
11110 Prepaid Rent - 1
12100 Investment - 1
13100 Land - 1
13101 Vehicles - 1
13102 Accumulated Depreciation - Vehicles - 1
13103 Equipment - 1
13104 Accumulated Depreciation - Equipment - 1
21100 Account Payable - 1
21102 Telephone & water Payable - 1
21103 Value Added Taxes - Out - 1
21104 Income Tax Payable - 1
21105 Insurance Payable - 1
21106 Devidend Payable - 1
21107 BCA Loan - Long Term maturity - 1
22101 BCA Loan - Long Term - 1
22102 Bond Payable - 1
22103 Discount on Bond - 1
31001 Cammond Stock - 1
31002 Additional Paid In capital - 1
31003 Retained Earning - 1
Amount - - Jumlah 2
Total 31

- Skor 10.00