PT SENTOSA

SALES JOURNAL
DECEMBER 2017

DEBIT CREDIT
DATE DOC NO CUSTOMER'S ACCOUNT COST OF GOODS SALES VAT-OUT INVENTORY
RECEIVABLE SOLD
11201 51100 41100 21420 11310
3 FJ-01 PT KARTIKA 132,000,000 110,000,000 120,000,000 12,000,000 110,000,000
7 FJ-02 PT AMANDA 159,720,000 134,900,000 145,200,000 14,520,000 134,900,000
25 FJ-03 PT SEMAR 82,390,000 69,400,000 74,900,000 7,490,000 69,400,000
374,110,000 314,300,000 340,100,000 34,010,000 314,300,000
688,410,000 688,410,000

PT SENTOSA
PURCHASE JOURNAL
DECEMBER 2017

DEBIT
DATE DOC NO VENDORS ACCOUNT
INVENTORY FREIGHT IN VAT IN PAYABLE
11310 51400 11410 21110
6 MK-03 PT MADANI 101,500,000 150,000 10,150,000 111,800,000
14 VA-07 PT KARYA 112,400,000 160,000 11,240,000 123,800,000

213,900,000 310,000 21,390,000 235,600,000

235,600,000 235,600,000
 PT SENTOSA
CASH RECEIPT JOURNAL
DECEMBER 2017

DEBIT CREDIT
DATE DOC NO EXPLANATION SALES OTHER ACCOUNT
CASH IN BANK
DISCOUNTS ACCT NO ACCOUNT DEBITED AMOUNT RECEIVABLE
41110 11101 11201
4 KM-01 PT AMANDA 2,301,200 112,758,800 115,060,000
10 KN-01 SALES 24,200,000 51100 COST OF GOODS SOLD 20,300,000
KN-01 VAT OUT
KN-01 INVENTORY
13 KM-02 PT KARTIKA 95,700,000 95,700,000
20 KN-02 SALES 25,960,000 51100 COST OF GOODS SOLD 22,300,000
KN-02 VAT OUT
KN-02 INVENTORY
22 KM-03 LATE FEES COLLECTED 172,093,900 170,390,000
30 KN-03 SALES 33,660,000 51100 COST OF GOODS SOLD 28,600,000
KN-03 VAT OUT
KN-03 INVENTORY

2,301,200 464,372,700 71,200,000 381,150,000

537,873,900 537,87
CREDIT
OTHER
ACCT NO AMOUNT

41100 22,000,000
21420 2,200,000
11310 20,300,000

41100 23,600,000
21420 2,360,000
11310 22,300,000
81300 1,703,900
41100 30,600,000
21420 3,060,000
11310 28,600,000

156,723,900
537,873,900
 PT SENTOSA
PURCHASE JOURNAL
DECEMBER 2017

DEBIT
DATE DOC NO VENDORS ACCOUNT
INVENTORY FREIGHT IN VAT IN PAYABLE
11310 51400 11410 21110
6 MK-03 PT MADANI 101,500,000 150,000 10,150,000 111,800,000
14 VA-07 PT KARYA 112,400,000 160,000 11,240,000 123,800,000

213,900,000 310,000 21,390,000 235,600,000

235,600,000 235,600,000
 PT SENTOSA
CASH PAYMENT JOURNAL
DECEMBER 2017

DEBIT CREDIT
OTHER OTHER
DATE EXPLANATION DOC NO ACCOUNT CASH IN BANK PURCHASE
PAYABLE ACCT NO AMOUNT ACCT NO ACCT NAME
DISCOUNT
21110 11101 51200
1 ACCRUED EXPENSE KK-01 21210 20,000,000 20,000,000
5 VATO OUT KK-02 21420 18,700,000 14,700,000 11410 VAT IN
KK-02 91300 5,000,000
KK-02 21530 2,500,000
9 PT MADANI KK-03 93,500,000 90,695,000 2,805,000
18 PT MADANI KK-04 111,800,000 111,800,000
19 ACCRUED EXPENSE KK-05 21210 1,800,000 1,800,000
24 LATE FEES EXPENSES KK-06 121,000,000 82300 1,210,000 122,210,000
25 ADVERTISING EXPENSE KK-07 61300 500,000 1,815,000
OFFICE SUPPLIES 11320 975,000
MAINTENANCE EXPENSE KK-07 62200 340,000
26 BANK LOANS KK-08 22100 10,000,000 10,850,000
INTEREST EXPENSE KK-08 82200 850,000
28 INVENTORY MK-10 11310 140,000,000 154,000,000
VAT IN MK-10 11410 14,000,000
326,300,000 215,875,000 527,870,000 2,805,000
542,175,000 542,175,000
OTHER

AMOUNT

11,500,000

11,500,000
542,175,000
 PT SENTOSA
MEMORIAL JOURNAL
DECEMBER 2017

ACCOUNT NAME AND

DATE DOC NO DESCRIPTION ACC NO DEBIT CREDIT
8 NK-01 Sales returns 41120 15,200,000
NK-01 VAT Out 21420 1,520,000
NK-01 Accounts Receivable 11201 16,720,000

NK-01 Mechandise Inventory 11310 14,200,000

NK-01 Cost of goods sold 51100 14,200,000

15 ND-01 Account Payable 21110 15,730,000

Mechandise Inventory 11310 14,300,000
VAT n 11410 1,430,000

46,650,000 46,650,000
 PT SENTOSA
MEMORIAL JOURNAL (ADJUSTMENT)
DECEMBER 2017

Date Doc. No Account Name and Descriptopn Ref Debit

31 BM-01 Cash in bank 11101 2,820,500
Bank charge 82100 1,411,000
Interest revenue 81100

31 BM-02 Office supplies 11320 852,000

Newspaper & tabloid expense 62300 300,000
Petty cash 11102

31 BM-03 Supplies expense 62400 5,500,000

Office supplies 11320

31 BM-04 Bad debt expense 61200 2,775,300

Alloawnce for doubtful debt 11202

31 BM-05 Depreciation expense-vehicle 61400 4,031,250

Depreciation expense-equipment 62500 8,750,000
Accum. Dep-vehicle 12420
Accum. Dep-office equipment 12320

31 BM-06 Wages & salaries expense 61100 20,000,000

Accrued expense 21210
Income tax payable 21530

31 BM-07 Electricity, waterm telp expense 62100 1,900,000

Accrued expense 21210

31 BM-08 Dividend 31300 60,000,000

Dividend payable 21310
Income tax payable 21530

31 BM-09 Rent expense 62600 10,000,000

Prepaid rent 11510

31 BM-10 Income taxes expense 91300 4,011,000

Income tax payable 21530
Credit

4,231,500

1,125,000

5,500,000

2,775,300

4,031,250
8,750,000

17,500,000
2,500,000

1,900,000

54,000,000
6,000,000

10,000,000

4,011,000
 PT SENTO
WORKSH
DECEMBER

Trial Balance Adjusting Journal Entries

No. AccounAccount Title Debit Credit Debit
11101 Cash in Bank 27,431,200 2,820,500
11102 Petty Cash 10,000,000
11103 Marketable Securities 100,000,000
11201 Accounts Receivable 367,510,000
11201 Allowance for Doubtful Debt 8,250,000
11310 Merchandise Inventory 154,300,000
11320 Office Supplies 6,675,000 825,000
11410 Value Added Tax – In 33,960,000
11510 Prepaid Rent 50,000,000
12100 Land 1,450,000,000
12210 Office Equipment at cost 420,000,000
12320 Accum Dep. Office Equipment 306,250,000
12410 Vehicle at Cost 402,000,000
12420 Accum. Dep. Vehicle 280,968,750
21110 Accounts Payable 108,070,000
21210 Accrued Expense
21310 Dividend Payable
21420 Value Added Taxes – Out 40,110,000
21530 Income Tax Payable
21530 Bank Loans 380,000,000
31100 Common Stock 1,000,000,000
31200 Retained Earning 350,031,000
31300 Dividend 60,000,000
41100 Sales 3,940,100,000
41110 Sales Discount 4,201,200
41120 Sales Returns 29,200,000
51100 Cost of Goods Sold 2,844,963,500
51200 Purchase Discount 11,889,000
51400 Freight in 2,110,000
61100 Wages & Salaries 200,000,000 20,000,000
61200 Bad Debt Expense 2,775,300
61300 Advertising Expense 6,000,000
61400 Depreciation Expense – Vehicles 44,343,750 4,031,250
61500 Water, Tlp& Electicity expense 11,000,000 1,900,000
62200 Maintenance and Repair Expense 2,140,000
62300 Newspaper& Tabloid Expense 3,300,000 300,000
62400 Supplies Expense 8,646,000 5,500,000
62500 Depreciation Expenses- Equipment 96,250,000 8,750,000
62600 Rent Expense 102,000,000 10,000,000
81100 Interest Revenue 4,250,000
81200 Devidend Revenue 5,500,000
81300 Late Fees Collected 5,513,900
 82100 Bank Charge 9,350,000 1,411,000
82200 Interest Expense 17,350,000
82300 Late fees Expenses 3,104,000
91300 Income Tax Expense 35,098,000 4,011,000
JUMLAH 6,440,932,650 6,440,932,650 122,324,050
31400 Income summary
 PT SENTOSA
WORKSHEET
DECEMBER 2017

ting Journal Entries Adjusted Trial Balance Income Summary

Credit Debit Credit Debit Credit
30,251,700
1,125,000 8,875,000
100,000,000
367,510,000
2,775,300 11,025,300
154,300,000
5,500,000 2,000,000
33,960,000
10,000,000 40,000,000
1,450,000,000
420,000,000
8,750,000 315,000,000
402,000,000
4,031,250 285,000,000
108,070,000
19,400,000 19,400,000
54,000,000 54,000,000
40,110,000
12,511,000 12,511,000
380,000,000
1,000,000,000
350,031,000
60,000,000
3,940,100,000 - 3,940,100,000
4,201,200 4,201,200 -
29,200,000 29,200,000 -
2,844,963,500 2,844,963,500 -
11,889,000 - 11,889,000
2,110,000 - 2,110,000 -
220,000,000 220,000,000 -
2,775,300 2,775,300 -
6,000,000 6,000,000 -
48,375,000 48,375,000 -
12,900,000 12,900,000 -
2,140,000 2,140,000 -
3,600,000 3,600,000 -
14,146,000 14,146,000 -
105,000,000 105,000,000 -
112,000,000 112,000,000 -
4,231,500 8,481,500 - 8,481,500
- 5,500,000 - 5,500,000
- 5,513,900 - 5,513,900
 10,761,000 10,761,000 -
17,350,000 17,350,000 -
3,104,000 3,104,000 -
39,109,000 39,109,000 -
122,324,050 6,546,631,700 6,546,631,700 3,477,735,000 3,971,484,400
493,749,400
3,971,484,400 3,971,484,400
Balance Sheet
Debit Credit
30,251,700 -
8,875,000 -
100,000,000 -
367,510,000 -
- 11,025,300
154,300,000 -
2,000,000 -
33,960,000 -
40,000,000 -
1,450,000,000 -
420,000,000 -
- 315,000,000
402,000,000 -
- 285,000,000
- 108,070,000
- 19,400,000
- 54,000,000
- 40,110,000
- 12,511,000
- 380,000,000
- 1,000,000,000
- 350,031,000
60,000,000 -
3,068,896,700 2,575,147,300
493,749,400
3,068,896,700 3,068,896,700
 PT SENTOSA
INCOME STATEMENT
For The Year Ended, December, 31 DESEMBER 2017

Sales 3,940,100,000
Sales Discount (4,201,200)
Sales Returns (29,200,000)
Net sales 3,906,698,800
Cost of Goods Sold (2,844,963,500)
Purchase Discount 11,889,000
Freight in (2,110,000)
Cost of Goods Sold (2,835,184,500)
Wages & Salaries (220,000,000)
Bad Debt Expense (2,775,300)
Advertising Expense (6,000,000)
Depreciation Expense – Vehicles (48,375,000)
Water, Tlp& Electicity expense (12,900,000)
Maintenance and Repair Expense (2,140,000)
Newspaper& Tabloid Expense (3,600,000)
Supplies Expense (14,146,000)
Depreciation Expenses- Equipment (105,000,000)
Rent Expense (112,000,000)
Total Operating Expense (526,936,300)
Operating income 544,578,000

Interest Revenue 8,481,500

Devidend Revenue 5,500,000
Late Fees Collected 5,513,900
Amount 19,495,400
Bank Charge (10,761,000)
Interest Expense (17,350,000)
Late fees Expenses (3,104,000)
Amount (31,215,000)
Total other income/expense (11,719,600)
Earning before taxes 532,858,400
Income Tax Expense (39,109,000)
Earning after taxes 493,749,400
 PT SENTOSA
Balance Sheet
For The Year Ended, December, 31 DESEMBER 2017

Description Common stock Retained Earning Total

Balance at December, 31, 2016 1,000,000,000 350,031,000 1,350,031,000

Net income 493,749,400 493,749,400

Dividend (60,000,000) (60,000,000)

Balance sheet December, 31, 2017 1,000,000,000 783,780,400 1,783,780,400

 PT SENTOSA
Balance Sheet
For The Year Ended, December, 31 DESEMBER 2017
Assets 2017 2016 Liabilities & Equities 2017 2016
Current Assets Current Liabilities
Cash in Bank 30,251,700 67,406,000 Accounts Payable 108,070,000 150,000,000
Petty Cash 8,875,000 9,000,000 Accrued Expense 19,400,000 18,000,000
Marketable Securities 100,000,000 25,000,000 Dividend Payable 54,000,000 36,000,000
Accounts Receivable 367,510,000 275,000,000 Value Added Taxes – Out 40,110,000 35,000,000
Allowance for Doubtful Debt (11,025,300) (8,250,000) Income Tax Payable 12,511,000 10,500,000
Merchandise Inventory 154,300,000 96,000,000 Amount 234,091,000 249,500,000
Office Supplies 2,000,000 3,000,000 Long term debts
Value Added Tax – In 33,960,000 25,000,000 Bank Loans 380,000,000 500,000,000
Prepaid Rent 40,000,000 32,000,000
Amount 725,871,400 524,156,000 Equities
Non Current Assets Common Stock 1,000,000,000 1,000,000,000
Land 1,450,000,000 1,200,000,000 Retained Earning 783,780,400 350,031,000
Office Equipment at cost 420,000,000 420,000,000 Amount 1,783,780,400 1,350,031,000
Accum Dep. Office Equipment (315,000,000) (210,000,000)
Vehicle at Cost 402,000,000 402,000,000
Accum. Dep. Vehicle (285,000,000) (236,625,000)
Amount 1,672,000,000 1,575,375,000
Total Asset 2,397,871,400 2,099,531,000 Total liabilities & Equities 2,397,871,400 2,099,531,000
 PT SENTOSA
Cash Flow Statements
For The Year Ended, December, 31 DESEMBER 2017

Operating Activites 493,749,400

Bad debt expense 2,775,300
Depreciation expense-vehicle 48,375,000
Depreciation expense-equipment 105,000,000
Accounts Receivable (92,510,000)
Merchandise Inventory (58,300,000)
Office Supplies 1,000,000
Value Added Tax – In (8,960,000)
Prepaid Rent (8,000,000)
Accounts Payable (41,930,000)
Accrued Expense 1,400,000
Dividend Payable 18,000,000
Value Added Taxes – Out 5,110,000
Income Tax Payable 2,011,000
Net cash flow from operating activities 467,720,700

Investing Activities
Purchase of land (250,000,000)
Net cash flow from investing activities (250,000,000)

Financing activites
payment bank loan (120,000,000)
payment of devidend (60,000,000)
Net cash flow from financing activities (180,000,000)
Increase/decrease cash & equivalent cash 37,720,700
cash & equivalent cash 31 Desember 2016 101,406,000
cash & equivalent cash 31 Desember 2017 139,126,700
 PT SENTOSA
MEMORIAL JOURNAL (CLOSING ENTRY)
DECEMBER 2017

Date Doc. No Account Name and Descriptopn Ref Debit

31 BM-12 Sales 41100 3,940,100,000
Purchase Discount 51200 11,889,000
Interest Revenue 81100 8,481,500
Devidend Revenue 81200 5,500,000
Late Fees Collected 81300 5,513,900
Income summary 31400

31 BM-14 Income summary 31400 3,477,735,000

Sales Discount 41110
Sales Returns 41120
Cost of Goods Sold 51100
Freight in 51400
Wages & Salaries 61100
Bad Debt Expense 61200
Advertising Expense 61300
Depreciation Expense – Vehicles 61400
Water, Tlp& Electicity expense 61500
Maintenance and Repair Expense 62200
Newspaper& Tabloid Expense 62300
Supplies Expense 62400
Depreciation Expenses- Equipment 62500
Rent Expense 62600
Bank Charge 82100
Interest Expense 82200
Late fees Expenses 82300
Income Tax Expense 91300

31 BM-15 Income summary 31400 493,749,400

Retained Earnings 31200

31 BM-16 Retained Earnings 31200 60,000,000

Dividend 31300
Credit

3,971,484,400

4,201,200
29,200,000
2,844,963,500
2,110,000
220,000,000
2,775,300
6,000,000
48,375,000
12,900,000
2,140,000
3,600,000
14,146,000
105,000,000
112,000,000
10,761,000
17,350,000
3,104,000
39,109,000

493,749,400

60,000,000