#REF!
PETTY CASH BOOK
Month : December 2019
(in rupiahs)
DISBURSEMENT
EVIDENCE
DATE DESCRIPTION FUND
NUMBER ACCOUNT NAME ACC. NO Amount
Des Saldo Awal #REF!
2019
Jumlah Pembayaran Rp - -
Sisa #REF!
Pengisian Kembali Rp -
Saldo #REF!
Mengelola Buku JurnalKunci Jawaban Halaman 6
PT ALONA ACCESORIES
INCOME STATEMENT
For Year Ended December 31, 2019
DESCRIPTION AMOUNT
Sales :
Sales Rp 26,984,342,400
Sales Discount Rp (135,258,000)
Sales Returns Rp (305,000,000)
Freight Collected Rp 300,400,000
Net Sales Rp 26,844,484,400
Cost of Sales :
Cost of Good Sold Rp 22,163,028,460
Freigh Paid Rp 34,493,000
Purchase Discount Rp (37,344,000)
Cost of Sales Rp 22,160,177,460
Gross Profit (Losses) Rp 4,684,306,940
Expenses :
Wages & Salaries Expense Rp 1,407,600,000
Advertising Expense Rp 300,000,000
Supplies Expense Rp 25,800,000
Bad Debt Expense Rp 21,570,750
Electricity, Telephone & Water Expense Rp 199,363,000
Repairs & Maintenance Expense Rp 135,400,000
Rent Expense Rp 189,000,000
Depreciation Expense - Building Rp 126,250,000
Depreciation Expense - Vehicles Rp 180,625,000
Depreciation Expense - Equipment Rp 159,250,000
Other Expenses Rp 52,000,000
Total Expenses Rp 2,796,858,750
Income from Operation Rp 1,887,448,190
Others Revenues :
Interest Revenue Rp 29,750,000
Dividend Revenue Rp 15,300,000
Late Fees Collected Rp 35,000,000
Gain on Sales of Marketable Securities Rp 5,000,000
Sales Commision Revenue Rp 9,800,000
Total Others Revenues Rp 94,850,000
Others Expenses :
Bank Charge Rp 26,200,000
Interest Expense Rp 115,650,000
Income Tax Expense Rp 118,392,600
Loss on Sales of Marketable Securities Rp 10,000,000
Loss on Disposal of Fixed Assets Rp 1,750,000
Late Fees Paid Rp 450,000
Total Others Expenses Rp 272,442,600
Total Others Revenues & Gain (Expenses & Losses) Rp (177,592,600)
Net Income Rp 1,709,855,590
F.024-P1-08/09Hak Cipta pada Depdiknas Menyelesaikan Siklus AkuntansiKunci Jawaban Halaman 6
PT ALONA ACCESORIES
FISCAL RECONCILIATION
For Year Ended December 31, 2019
FISCAL RECONSILIATION
DESCRIPTION ACCOUNTING FISCAL
POSITIVE NEGATIVE
Sales :
Sales Rp 26,984,342,400 Rp 26,984,342,400
Sales Discount Rp (135,258,000) Rp (135,258,000)
Sales Returns Rp (305,000,000) Rp 55,000,000 Rp (250,000,000)
Freight Collected Rp 300,400,000 Rp 300,400,000
Net Sales Rp 26,844,484,400 Rp 26,899,484,400
Cost of Sales :
Cost of Good Sold Rp 22,163,028,460 Rp 22,163,028,460
Freigh Paid Rp 34,493,000 Rp 34,493,000
Purchase Discount Rp (37,344,000) Rp (37,344,000)
Cost of Sales Rp 22,160,177,460 Rp 22,160,177,460
Gross Profit (Losses) Rp 4,684,306,940 Rp 4,739,306,940
Expenses :
Wages & Salaries Expense Rp 1,407,600,000 Rp 175,000,000 Rp 1,232,600,000
Advertising Expense Rp 300,000,000 Rp 300,000,000
Supplies Expense Rp 25,800,000 Rp 25,800,000
Bad Debt Expense Rp 21,570,750 Rp 21,570,750 Rp -
Electricity, Telephone & Water Expense Rp 199,363,000 Rp 14,900,500 Rp 184,462,500
Repairs & Maintenance Expense Rp 135,400,000 Rp 105,000,000 Rp 30,400,000
Rent Expense Rp 189,000,000 Rp 189,000,000
Depreciation Expense - Building Rp 126,250,000 Rp 10,250,000 Rp 116,000,000
Depreciation Expense - Vehicles Rp 180,625,000 Rp 10,500,000 Rp 170,125,000
Depreciation Expense - Equipment Rp 159,250,000 Rp 10,250,000 Rp 149,000,000
Other Expenses Rp 52,000,000 Rp 14,000,000 Rp 38,000,000
Total Expenses Rp 2,796,858,750 Rp 2,435,387,500
Income from Operation Rp 1,887,448,190 Rp 2,303,919,440
Others Revenues :
Interest Revenue Rp 29,750,000 Rp 29,750,000 Rp -
Dividend Revenue Rp 15,300,000 Rp 2,700,000 Rp 12,600,000
Late Fees Collected Rp 35,000,000 Rp 35,000,000
Gain on Sales of Marketable Securities Rp 5,000,000 Rp 5,000,000
Sales Commision Revenue Rp 9,800,000 Rp 9,800,000
Total Others Revenues Rp 94,850,000 Rp 62,400,000
Others Expenses :
Bank Charge Rp 26,200,000 Rp 26,200,000
Interest Expense Rp 115,650,000 Rp 115,650,000
Income Tax Expense Rp 118,392,600 Rp 118,392,600
Loss on Sales of Marketable Securities Rp 10,000,000 Rp 10,000,000
Loss on Disposal of Fixed Assets Rp 1,750,000 Rp 1,750,000
Late Fees Paid Rp 450,000 Rp 450,000
Total Others Expenses Rp 272,442,600 Rp 272,442,600
Total Others Revenues & Gain (Expenses & Losses) Rp (177,592,600) Rp (210,042,600)
Net Profit Rp 1,709,855,590 Rp 416,471,250 Rp 32,450,000 Rp 2,093,876,840
PT ALONA ACCESORIES
FISCAL INCOME STATEMENT
For Year Ended December 31, 2019
DESCRIPTION AMOUNT
Sales :
Sales
Sales Discount
Sales Returns
Freight Collected
Net Sales Rp -
Cost of Sales :
Cost of Good Sold
Freigh Paid
Purchase Discount
Cost of Sales Rp -
Gross Profit (Losses) Rp -
Expenses :
Wages & Salaries Expense
Advertising Expense
Supplies Expense
Bad Debt Expense
Electricity, Telephone & Water Expense
Repairs & Maintenance Expense
Rent Expense
Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Other Expenses
Total Expenses Rp -
Income from Operation Rp -
Others Revenues :
Interest Revenue
Dividend Revenue
Late Fees Collected
Gain on Sales of Marketable Securities
Sales Commision Revenue
Total Others Revenues Rp -
Others Expenses :
Bank Charge
Interest Expense
Income Tax Expense
Loss on Sales of Marketable Securities
Loss on Disposal of Fixed Assets
Late Fees Paid
Total Others Expenses Rp -
Total Others Revenues & Gain (Expenses & Losses) Rp -
F.024-P1-08/09Hak Cipta pada Depdiknas Menyelesaikan Siklus AkuntansiKunci Jawaban Halaman 6
Fiscal Net Income Rp -
F.024-P1-08/09Hak Cipta pada Depdiknas Menyelesaikan Siklus AkuntansiKunci Jawaban Halaman 7
PT ALONA ACCESORIES
PPH PASAL 31E
For Year Ended December 31, 2019
DESCRIPTION AMOUNT
Laba Rugi Fiskal
PKP (Dibulatkan)
Perhitungan PKP :
- PKP mendapatkan fasilitas
- PKP tidak mendapatkan fasilitas
Perhitungan PPh Badan
- PKP mendapatkan fasilitas
- PKP tidak mendapatkan fasilitas
TOTAL PPh BADAN
Kredit Pajak (Prepaid Income Tax)
- PPh Pasal 22
- PPh Pasal 23
- PPh Pasal 25
PPh Kurang/Lebih Bayar
ORIES
E
31, 2019
AMOUNT
