PT.

RAM UTAMA
GENERAL JOURNAL – ADJUSTING ENTRIES
Desember, 31 2017
(In Rp)
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REFT

TOTAL
 RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT Date Signature
Prepared by : ............... ...............
Posted by : ............... ...............

TOTAL TOTAL
 PT. RAM UTAMA
WORKING SHEET
Desember, 31 2017
(In Rp)
ADJUSTED TRIAL SATATEMENT of
TRIAL BALANCE ADJUSTING ENTRIES INCOME STATEMENT
ACC. NO DESCRIPTION BALANCE FINANCIAL POSITION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-110 Cash In Bank
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowances of Doubtful Debt
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-190 VAT (Value Added Tax) Receivable
1-191 VAT (Value Added Tax) In
1-192 Prepaid Income Tax Article 25
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation – Buildings
1-330 Equipment
1-331 Acc. Depreciation – Equipment
1-340 Automobile
1-341 Acc. Depreciation – Automobile
2-110 Account Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT (Value Added Tax) Out
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
2-210 MANDIRI Bank, Loan
3-110 Stock Capital
3-130 Retained Earnings
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-130 Doubtful Debt Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
6-160 Insurance Expense
6-170 Rent Expense
6-180 Wages and Salaries
6-190 Advertising Expense
 ADJUSTED TRIAL SATATEMENT of
TRIAL BALANCE ADJUSTING ENTRIES INCOME STATEMENT
ACC. NO DESCRIPTION BALANCE FINANCIAL POSITION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
6-200 Other Operating Expense
8-110 Interest Income
8-140 Freight Collected
8-150 Late Fees Collected
9-110 Interest Expense
9-120 Bank Service Charges
9-140 Income Tax Article 4(2) Expense
9-145 Income Tax Expense
9-150 Late Fees Expense

NET INCOME
TOTAL
 PT. RAM UTAMA
BANK RECONCILIATION – BNI
Desember, 31 2017
(In Rp)

Cash balance per bank statement

Cash balance per books

Add :
Less :

Adjusted cash balance per books

Date Signature
Prepared by : ............... ...............

PT. RAM UTAMA

BANK RECONCILIATION – BNI
Desember, 31 2017
(In Rp)

DESCRIPTION STOCK CAPITAL RETAINED EARING EQUITY

Beginning Balance, Nov 30 2017
Additional Capital
Net Income
Dividend
Ending Balance, 31 Des 2017

Date Signature
Prepared by : ............... ...............
 PT. RAM UTAMA
STATEMENT OF FINANCIAL POSITION
Per Desember, 31 2017
(In Rp)
ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITIES

TOTAL CURRENT ASSET TOTAL CURRENT LIABILITIES

FIXED ASSET LONG TERM LIABILITY

TOTAL LIABILITY

OWNER’S EQUITY

TOTAL FIXED ASSET TOTAL OWNER’S EQUITY

TOTAL ASSET TOTAL LIABILITIES & OWNER’S EQUITY

Date Signature
Prepared by : ............... ...............
 PT. RAM UTAMA
INCOME STATEMENT
For The Year Ended Desember, 31 2017
(In Rp)
REVENUES

Net Sale

Less : Cost of Merchandise Sold

Gross Profit
OPERATING EXPENSE

Total Operating Expense

Operating Profit
OTHER REVENUES / GAINS

Total Other Revenues / Gains

OTHER EXPENSE / LOSSES

Net Income/Net Loss

Date Signature
Prepared by : ............... ...............
 PT. RAM UTAMA
CASH FLOW STATEMENT
For The Year Ended Desember, 31 2017
(In Rp)

CASH FLOW FROM OPERATING ACTIVITIES

Cash Receipts:

Cash Receipts From Operating Activities

Cash Payment:

Cash Payment From Operating Activities

Net Cash Provided By Operating Activities

CASH FLOW FLOW FINANCING ACTIVIITIES

CASH FLOW FROM INVESTING ACTIVITIES

Net Increase/Decrease In Cash

Cash at November 30, 2017

Cash at November 30, 2017

Cash at Desember 31, 2017

Cash at Desember 31, 2017

Date Signature
Prepared by : ............... ...............
 PT. RAM UTAMA
GENERAL JOURNAL – CLOSING ENTRIES
Desember, 31 2017
(In Rp)
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REFT

TOTAL
 RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

Date Signature
Prepared by : ............... ...............
Posted by : ............... ...............

TOTAL TOTAL