Kunci PT Adijaya-Paket 1

02/18/2015
MYOB / Excel
07:33:30
PT ADIJAYA
TRIAL BALANCE
31-Dec-12
Cash in Bank
Petty Cash
Accounts Receivable
326,355,000.00
6,000,000.00
583,000,000.00
22,000,000.00
Allowance for Doubtful Debt

Merchandise Inventory
Store Supplies
667,600,000.00
6,000,000.00
Prepaid Insurance
12,500,000.00
Prepaid Rent
20,500,000.00
Prepaid Tax
17,000,000.00
PPN Income
65,175,000.00
Equipment at Cost
69,600,000.00
24,320,000.00
Equipment Accum Dep
526,130,000.00
Accounts Payable
Expenses Payable
PPN Payable
71,200,000.00
PPN Outcome
Dividend Payable
Bank Danamon Loan
305,000,000.00
Capital Stock
400,000,000.00
14,500,000.00
Retained Earnings
Dividend
27,500,000.00
1,586,900,000.00
Sales
Sales Return
22,000,000.00
Err:522
Cost of Goods Sold

Freight Paid
12,600,000.00
Advertising Expenses
4,650,000.00
Telephone and Elect. Expenses
7,800,000.00
Store Supplies Expenses
4,750,000.00
Bad Debt Expenses
12,000,000.00
Depreciation Expenses
16,500,000.00
Insurance Expenses
11,400,000.00
Rent Expenses
22,900,000.00
Wages and Salaries
40,200,000.00
Other Operating Expenses
10,550,000.00
7,900,000.00
Interest Revenue
Interest Expenses
3,700,000.00
Bank Service Charge
7,700,000.00
Page 1
02/18/2015
MYOB / Excel
07:33:30
Err:522 2,957,950,000.00
Total:
Page 2
02/18/2015
MYOB / Excel
07:33:30
PT ADIJAYA
ADJUSTMENT JOUNAL
Job No.
31-Dec-12 BMX1101-04
9-1200
Bank Service Charge
8-1100
Interest Revenue
1-1100
Cash in Bank
3,640,000.00
6-1200
1,700,000.00
1-1600
Store Supplies
6-1600
Rent Expenses
1-1800
Prepaid Rent
6-1500
Insurance Expenses
1-1700
Prepaid Insurance
6-1300
Bad Debt Expenses
1-1400
6-1400
1-2110
Equipment Accum Dep
6-1700
Wages and Salaries
2-1200
Expenses Payable
6-1100
2-1200
Telephone and Elect.

Expenses
Expenses Payable
2-1500
PPN Outcome
1-1910
PPN Income
65,175,000.00
2-1400
PPN Payable
6,025,000.00
TOTAL
360,000.00
4,000,000.00
1,700,000.00
1,500,000.00
1,500,000.00
850,000.00
850,000.00
1,320,000.00
1,320,000.00
840,000.00
840,000.00
4,500,000.00
4,500,000.00
2,750,000.00
2,750,000.00
71,200,000.00
88,660,000.00
88,660,000.00
Tanpa Fiskal
9-1300
Income Tax Expenses
1-1900
Prepaid Tax
2-1300
Income Tax Payable

Grand Total:
Err:522
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Page 3
Err:522
17,000,000.00
17,000,000.00
Err:522
Err:522
Err:522
02/18/2015
MYOB / Excel
07:33:30
PT ADIJAYA
INCOME STATEMENT
Revenue
Sales
Sales Return
Total Revenue
Cost of Goods Sold
Cost of Goods Sold
Freight Paid
Total Cost of Goods Sold
1,586,900,000.00
(22,000,000.00)
1,564,900,000.00
Err:522
12,600,000.00
Err:522
Gross Profit
Operating Expenses
Advertising Expenses
Telephone and Elect. Expenses
Bad Debt Expenses
Insurance Expenses
Rent Expenses
Wages and Salaries
Other Operating Expenses
Total Operating Expenses
Operating Profit
Err:522
4,650,000.00
10,550,000.00
6,450,000.00
13,320,000.00
17,340,000.00
12,250,000.00
24,400,000.00
44,700,000.00
10,550,000.00
144,210,000.00
Err:522
Other Revenues and Gains

Interest Revenue
Total Other Revenues and Gains
11,900,000.00
Other Expenses and Losses

Interest Expenses
Bank Service Charge
Total Other Expenses and Losses
3,700,000.00
8,060,000.00
11,900,000.00
11,760,000.00
TANPA FISKAL
Laba bersih sebelum pajak
Err:522
Err:522
Income Tax Expenses
Err:522
Err:522
Laba bersih setelah pajak
Err:522
Err:522
Page 4
Laba Sebelum Pajak

Koreksi fiskal positif:
Bad Debt Expense
Koreksi fiskal negatif
Interest Revenue
Laba fiskal
Err:522
13,320,000.00
(11,900,000.00)
Err:522
Penghasilan Kena Pajak (dibulatkan)

Tanpa menggunakan pasal 31 E
= 25% X 429.680.000
Err:522
Jurnal Penyesuaian
Income Tax Expense
Prepaid Tax
Income Tax Payable
Err:522
Tanpa Fiskal:
= 25% X 428.260.000
Err:522
Err:522
Err:522
17,000,000.00
Err:522
17,000,000.00
Err:522
RETAINED EARNINGS STATEMENT

PT ADIJAYA
TANPA FISKAL
Retained Earnings, 1 Desember 2012
Penambahan:
Laba bersih setelah pajak
Pengurangan:
Dividend
Retained Earnings, 31 Desember 2012
Rp14,500,000.00
Rp14,500,000.00
Err:522
Err:522
(Rp27,500,000.00)
(Rp27,500,000.00)
Err:522
Err:522
Err:522
Err:522
02/18/2015
MYOB / Excel
07:33:30
PT ADIJAYA
BALANCE SHEET
Assets
Liabilities and Equity
Current Assets
Cash in Bank
Petty Cash
Current Liabilities
329,995,000.00 Accounts Payable
526,130,000.00
6,000,000.00 Expenses Payable
7,250,000.00
Accounts Receivable
583,000,000.00 Income Tax Payable
(23,320,000.00) PPN Payable
667,600,000.00 Long Term Liabilities
Store Supplies
4,300,000.00 Bank Danamon Loan
Prepaid Insurance
11,650,000.00 Total Liabilities
Prepaid Rent
19,000,000.00
Total Current Assets
Fixed Assets
Equipment Accum Dep

Total Fixed Assets
Total Assets
6,025,000.00
305,000,000.00
Err:522
1,598,225,000.00 Equity
Capital Stock
Equipment at Cost
Err:522
Retained Earnings
400,000,000.00
Err:522
69,600,000.00
(25,160,000.00) Total Equity
Err:522
44,440,000.00
1,642,665,000.00 Total Liabilities and Equity
Page 7
Err:522
02/18/2015
MYOB / Excel
07:33:30
PT ADIJAYA
Jalan Rajawali No.22 Bandung
Statement of Cash Flow

January 2012 through December 2012
Cash Flow from Operating Activities
Net Profit bulan Desember
Err:522
Penyesuain:
Depereciation Expense Desember
840,000.00
Laba setelah penyesuaian
Err:522
Kenaikan (Penurunan):
Accounts Receivable
256,300,000.00
9,320,000.00
(67,600,000.00)
Store Supplies
900,000.00
Prepaid Insurance
850,000.00
Prepaid Rent
1,500,000.00
Prepaid Tax
17,000,000.00
Accounts Payable
(42,570,000.00)
Expenses Payable
(1,350,000.00)
Income Tax Payable
Err:522
PPN Payable
1,825,000.00
Dividend Payable
(4,500,000.00)
Net Cash Flows from Operating Activities
Err:522
Cash Flow from Investing Activities

Equipment at Cost
Net Cash Flows from Investing Activities
Cash Flow from Financing Activities

Bank Danamon Loan
(15,000,000.00)
-
Capital Stock
Retained Earnings
Dividend
Net Cash Flows from Financing Activities
(15,000,000.00)
Net Increase/Decrease for the period
Err:522
Cash at the Beginning of the period
80,250,000.00
Cash at the End of the period
Err:522
Page 8
02/18/2015
MYOB / Excel
07:33:30
PERHITUNGAN ARUS KAS

Account
ADJUSTED T/B
TB 1 DES
SELISIH
ARUS KAS
Cash in Bank
Petty Cash
Accounts Receivable
###
839,300,000 (Rp256,300,000.00)
Rp256,300,000.00
Rp23,320,000.00
14,000,000
Rp9,320,000.00
667,600,000.00
600,000,000
67,600,000.00
4,300,000.00
5,200,000
(900,000.00)
900,000.00
Prepaid Insurance
11,650,000.00
12,500,000
(850,000.00)
850,000.00
Prepaid Rent
19,000,000.00
20,500,000
(1,500,000.00)
1,500,000.00
17,000,000
(Rp17,000,000.00)
Rp17,000,000.00
Store Supplies
Prepaid Tax
PPN Income
Rp9,320,000.00
(67,600,000.00)
Rp0.00
Rp0.00
Equipment at Cost
Rp69,600,000.00
69,600,000
Rp0.00
Rp0.00
Equipment Accum Dep
Rp25,160,000.00
24,320,000
Rp840,000.00
Rp840,000.00
Accounts Payable
Expenses Payable
Income Tax Payable
PPN Payable
###
7,250,000.00
568,700,000
(Rp42,570,000.00)
(Rp42,570,000.00)
8,600,000
(1,350,000.00)
(1,350,000.00)
Err:522
Err:522
Err:522
6,025,000.00
4,200,000
PPN Outcome
Dividend Payable
Rp0.00
Rp0.00
Rp0.00
(Rp4,500,000.00)
(Rp4,500,000.00)
(Rp15,000,000.00)
(Rp15,000,000.00)
###
320,000,000
Capital Stock
###
400,000,000
Dividend
1,825,000.00
4,500,000
Bank Danamon Loan
Retained Earnings
1,825,000.00
14,500,000.00
14,500,000
Rp27,500,000.00
27,500,000
Page 9
Rp0.00
Rp0.00
Rp0.00
Rp0.00

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02/18/2015

Allowance for Doubtful Debt

Equipment Accum Dep

Cost of Goods Sold

Telephone and Elect. Expenses

Store Supplies Expenses

Bad Debt Expenses

Wages and Salaries

Other Operating Expenses

Bank Service Charge

Bank Service Charge

Store Supplies Expenses

Bad Debt Expenses

Allowance for Doubtful Debt

Equipment Accum Dep

Wages and Salaries

Telephone and Elect.

Income Tax Expenses

Income Tax Payable

Other Revenues and Gains

Other Expenses and Losses

Laba bersih sebelum pajak

Income Tax Expenses

Laba bersih setelah pajak

Laba Sebelum Pajak

Penghasilan Kena Pajak (dibulatkan)

RETAINED EARNINGS STATEMENT

Liabilities and Equity

6,000,000.00 Expenses Payable

583,000,000.00 Income Tax Payable

Allowance for Doubtful Debt

(23,320,000.00) PPN Payable

667,600,000.00 Long Term Liabilities

4,300,000.00 Bank Danamon Loan

11,650,000.00 Total Liabilities

Total Current Assets

Equipment Accum Dep

1,642,665,000.00 Total Liabilities and Equity

Statement of Cash Flow

Laba setelah penyesuaian

Allowance for Doubtful Debt

Income Tax Payable

Net Cash Flows from Operating Activities

Cash Flow from Investing Activities

Net Cash Flows from Investing Activities

Cash Flow from Financing Activities

Net Cash Flows from Financing Activities

Net Increase/Decrease for the period

Cash at the Beginning of the period

Cash at the End of the period

PERHITUNGAN ARUS KAS

Equipment Accum Dep

Bank Danamon Loan

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