PT ZALIA

CASH RECEIPTS JOURNAL

Page :

DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION CASH IN BANK
ACCOUNT RECEIVABLE ACCOUNT
(11100) AMOUNT AMOUNT
NO. (11300) NO.
04-12-16 BKM-12-01 PELUNASAN CV RAINBOW 08-11-16 289.520.000 289.520.000
10-12-16 BKM-12-02 PELUNASAN PT CITRA AMELINDA 30-
337.385.400 41200 10.434.600 347.820.000
11-16
10-12-16 BKM-12-03 PENERIMAAN DIVIDEN PT KIRANA
40.780.000 81600 40.780.000
ARTA
18-12-16 BKM-12-04 PELUNASAN CV MAPAN 18-11-16 363.770.000 363.770.000
23-12-16 BKM-12-05 KESALAHAN PENCATATAN PENERIMAAN
DIVIDEN PT KIRANA ARTA TGL 10-12- 6.300.000 81600 6.300.000
16
23-12-16 BKM-12-06 PENJUALAN 1 UNIT MOBIL 150.000.000 13301 104.625.000 13300 279.000.000
81700 24.375.000
28-12-16 BKM-12-07 PEMBAYARAN CICILAN PT CITRA
200.000.000 200.000.000
AMELINDA 21-12-16
JUMLAH 1.387.755.400 139.434.600 1.201.110.000 326.080.000
 ADV. DATE SIGNATURE RECAPITULATION
DEBET CREDIT
-
MADE BY ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 1.387.755.400 11300 1.201.110.000
AUTHORIZATION BY
41200 10.434.600 81600 47.080.000
13301 104.625.000 13300 279.000.000
81700 24.375.000
TOTAL 1.527.190.000 TOTAL 1.527.190.000
 PT ZALIA
CASH PAYMENT JOURNAL

Page :
DEBET CREDIT
ACCOUNTS OTHER CASH IN OTHER
DATE DOC. NO. DESCRIPTION REF
PAYABLE ACC BANK BNI
(21100) AMOUNT (11100) ACC NO. AMOUNT
NO.
01-12-16 BKK12-01 GAJI KARYAWAN NOVEMBER 2016 21200 36.980.000 36.980.000
03-12-16 BKK12-02 SEWA PERALATAN 2 TAHUN 11800 168.000.000 168.000.000
07-12-16 BKK12-03 PELUNASAN PT WARKOM MUSTIKA 28-11-16 272.360.000 266.912.800 51200 5.447.200
09-12-16 BKK12-04 PELUNASAN PAJAK NOVEMBER 2016 21302 1.849.000 35.936.600 11900 78.904.000
21300 103.116.000
21304 9.875.600
11-12-16 BKK12-05 PELUNASAN PT GINANJAR 12-11-16 274.032.000 274.032.000
15-12-16 BKK12-06 PEMBELIAN 1 MOTOR HONDA VARIO 13300 18.250.000 18.250.000
18-12-16 BKK12-07 PELUNASAN PT SEDAR 18-11-16 321.552.000 321.552.000
21-12-16 BKK12-08 PEMBAYARAN ANGSURAN UTANG BANK 22100 11.875.400 13.855.208
JATENG
82100 1.979.808
23-12-16 BKK12-09 PENGISIAN KEMBALI DANA KAS KECIL 62000 475.000 7.426.800
61900 750.000
21200 3.220.000
62000 725.000
11600
500.000
62000 256.800
62000 250.000
62000 1.250.000
JUMLAH 867.944.000 359.352.608 1.142.945.408 84.351.200
 ADV. DATE SIGNATURE RECAPITULATION
DEBET CREDIT
MADE BY ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 867.944.000 11100 1.142.945.408
AUTHORIZATION BY 21200 40.200.000 51200 5.447.200
11800 168.000.000 11900 78.904.000
21302 1.849.000
21300 103.116.000
21304 9.875.600
13300 18.250.000
22100 11.875.400
82100 1.979.808
62000 2.956.800
61900 750.000
11600 500.000
TOTAL 1.227.296.608 TOTAL 1.227.296.608
 PT ZALIA
SALES JOURNAL
December 2016
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT OTHER OTHER
SALES (41100) VAT OUT
RECEIVABLE ACC ACC
AMOUNT (21300) AMOUNT
(11300) NO. NO.

02-12-16 F-GS-02/12 CV Rainbow 572.660.000 51100 416.480.000 520.600.000 52.060.000 11500 416.480.000
12-12-16 F-GS-12/12 CV MAPAN 636.944.000 51100 445.568.000 579.040.000 57.904.000 11500 445.568.000
21-12-16 F-GS-21/12 PT CITRA AMELINDA 575.113.000 51100 418.264.000 522.830.000 52.283.000 11500 418.264.000
28-12-16 F-GS-28/12 CV RAINBOW 613.030.000 51100 490.424.000 557.300.000 55.730.000 11500 490.424.000
J U M L A H 2.397.747.000 1.770.736.000 2.179.770.000 217.977.000 1.770.736.000

ADV. DATE SIGNATURE RECAPITULATION

DEBET CREDIT
MADE BY ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 2.397.747.000 41100 2.179.770.000
AUTHORIZATION BY
51100 1.770.736.000 21300 217.977.000
11500 1.770.736.000
TOTAL 4.168.483.000 TOTAL 4.168.483.000
 PT ZALIA
PURCHASE JOURNAL
December 2016
Page:
DEBET CREDIT
REF MERCHANDISE OTHER OTHER
DESCRIPTION ACCOUNTS
DATE DOC. NO. INVENTORY VAT IN (11900) ACC PAYABLE
(11500) AMOUNT ACC NO AMOUNT
NO (21100)
04-12-16 F-RU-02-12 PT SEDAR 440.352.000 44.035.200 484.387.200
16-12-16 F-PS-16-12 PT GINANJAR 476.784.000 47.678.400 524.462.400

22-12-16 F-AR-22-12 PT WARKOM MUSTIKA 433.576.000 43.357.600 476.933.600

30-12-16 F-MA-30-12 PT SEDAR 562.496.000 56.249.600 618.745.600

JUMLAH 1.913.208.000 191.320.800 2.104.528.800

- ADV. DATE SIGNATURE RECAPITULATION

DEBET CREDIT
MADE BY ACCOUNT
ACCOUNT NO AMOUNT NO. AMOUNT
11500 1.913.208.000 21100 2.104.528.800
AUTHORIZATION BY
11900 191.320.800

TOTAL 2.104.528.800 TOTAL 2.104.528.800

 PT ZALIA
MEMORIAL JOURNAL
December 2016 Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

03-12-16 NK-GS-12-01 Sales Return and Allowances 37.600.000

VAT-OUT 3.760.000
A/R 41.360.000
M/I 30.080.000
Cost of Merch Sold 30.080.000
17-12-16 NK-PS-17-12 A/P 28.943.200
VAT-IN 2.631.200
M/I 26.312.000
28-12-16 12-01 DIVIDEND 305.000.000
DIVIDEND PAYABLE 305.000.000
JUMLAH 405.383.200 405.383.200

RECAPITULATION
ACC
NO. DEBET CREDIT
41300 37.600.000
21300 3.760.000
11300 41.360.000
11500 30.080.000 26.312.000
51100 30.080.000
21100 28.943.200
11900 2.631.200
31200 305.000.000
21305 305.000.000
TOTAL 405.383.200 405.383.200

ADV. DATE SIGNATURE

MADE BY

AUTHORIZATION BY
 PT. ZALIA
GENERAL LEDGER

Account: Account Number:

GENERAL LEDGER
Cash In Bank 11100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 616.266.614
31 PENERIMAAN 1.387.755.400 2.004.022.014
31 PEMBAYARAN 1.142.945.408 861.076.606
SALDO AKHIR 861.076.606

Account: Account Number:

GENERAL LEDGER
Petty Cash 11200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10.000.000

SALDO AKHIR 10.000.000

Account: Account Number:

GENERAL LEDGER
Accounts Receivable 11300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.001.110.000
3 RETUR 41.360.000 959.750.000
31 SALES 2.397.747.000 3.357.497.000
31 PELUNASAN PIUTANG 1.201.110.000 2.156.387.000
SALDO AKHIR 2.156.387.000

Account: Account Number:

GENERAL LEDGER
Allowance of Doubtful Debt 11400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 96.240.400

SALDO AKHIR 96.240.400

Account: Account Number:
GENERAL LEDGER
Merchandise Inventory 11500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 563.040.000
3 RETUR PENJUALAN 30.080.000 593.120.000
17 RETUR PEMBELIAN 26.312.000 566.808.000
31 PEMBELIAN 1.913.208.000 2.480.016.000
31 PENJUALAN 1.770.736.000 709.280.000
SALDO AKHIR 709.280.000

Account: Account Number:

GENERAL LEDGER
Office Supplies 11600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.642.500
23 PENGISIAN KAS KECIL 500.000 10.142.500
SALDO AKHIR 10.142.500

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 11700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.120.000

SALDO AKHIR 3.120.000

Account: Account Number:

GENERAL LEDGER
Prepaid Rent 11800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.500.000
3 SEWA PERALATAN 2TH 168.000.000 174.500.000
SALDO AKHIR 174.500.000

Account: Account Number:

GENERAL LEDGER
VAT In 11900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 78.904.000
9 PELUNASAN PAJAK 78.904.000 -
31 PEMBELIAN 191.320.800 191.320.800
31 RETUR PEMBELIAN 2.631.200 188.689.600
SALDO AKHIR 188.689.600
Account: Account Number:
GENERAL LEDGER
Prepaid Income Taxes 11902
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 108.631.600

SALDO AKHIR 108.631.600

Account: Account Number:

GENERAL LEDGER
Investment 12100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 986.425.000

SALDO AKHIR 986.425.000

Account: Account Number:

GENERAL LEDGER
Land 13100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.500.000.000

SALDO AKHIR 1.500.000.000

Account: Account Number:

GENERAL LEDGER
Building 13200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 750.000.000

SALDO AKHIR 750.000.000

Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Building 13201
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 150.000.000

SALDO AKHIR 150.000.000

Account: Account Number:
GENERAL LEDGER
Vehicles 13300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 279.000.000
15 PEMBELIAN 1 HONDA VARIO 18.250.000 297.250.000
23 PENJUALAN 1 UNIT MOBIL 279.000.000 18.250.000
SALDO AKHIR 18.250.000

Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Vehicles 13301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 104.625.000
23 PENJUALAN 1 UNIT MOBIL 104.625.000 -
SALDO AKHIR -

Account: Account Number:

Equipment GENERAL LEDGER
13400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 154.200.000

SALDO AKHIR 154.200.000

Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Equipment 13401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 30.840.000

SALDO AKHIR 30.840.000

Account: Account Number:

Accounts Payable GENERAL LEDGER
21100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 867.944.000
17 RETUR PEMBELIAN 28.943.200 839.000.800
31 PELUNASAN PEMBELIAN 867.944.000 (28.943.200)
31 PEMBELIAN 2.104.528.800 2.320.585.600
SALDO AKHIR 2.075.585.600
Account: Account Number:
GENERAL LEDGER
Accrued Expense 21200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 40.200.000
31 PELUNASAN BEBAN 40.200.000 -

SALDO AKHIR -

Account: Account Number:

VAT Out GENERAL LEDGER
21300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 103.116.000
9 PELUNASAN PAJAK 103.116.000 -
31 PENJUALAN 217.977.000 217.977.000
31 RETUR PENJUALAN 3.760.000 214.217.000
SALDO AKHIR 214.217.000

Account: Account Number:

GENERAL LEDGER
Income Taxes Payable (21) 21302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.849.000
9 PELUNASAN PAJAK 1.849.000 -
SALDO AKHIR -

Account: Account Number:

GENERAL LEDGER
Income Taxes 23 Payable 21303
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

SALDO AKHIR -

Account: Account Number:

Income Taxes Payable 25 GENERAL LEDGER
21304
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.875.600
9 PELUNASAN PAJAK 9.875.600 -
SALDO AKHIR -
Account: Account Number:
GENERAL LEDGER
Dividend Payable 21305
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
28 PENGUMUMAN DIVIDEN 305.000.000 305.000.000
SALDO AKHIR 305.000.000

Account: Account Number:

GENERAL LEDGER
Bank Jateng Loan 22100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 256.840.000
21 PEMBAYARAN ANGSURAN 11.875.400 244.964.600
SALDO AKHIR 244.964.600

Account: Account Number:

GENERAL LEDGER
Capital Stock 31100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.525.000.000

SALDO AKHIR 1.525.000.000

Account: Account Number:

GENERAL LEDGER
Dividend 31200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
28 PENGUMUMAN DIVIDEN 305.000.000 305.000.000

SALDO AKHIR 305.000.000

Account: Account Number:

GENERAL LEDGER
Additional Paid in Capital 31300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 305.000.000

SALDO AKHIR 305.000.000

Account: Account Number:

GENERAL LEDGER
Retained Earnings 31400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.417.700.642

SALDO AKHIR 1.417.700.642

Account: Account Number:
GENERAL LEDGER
Income Summary 31500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

SALDO AKHIR -

Account: Account Number:

GENERAL LEDGER
Sales 41100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 11.245.860.000
31 PENJUALAN 2.179.770.000 13.425.630.000
SALDO AKHIR 13.425.630.000

Account: Account Number:

GENERAL LEDGER
Sales Discount 41200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 179.933.760
10 PELUNASAN PT CITRA AMELINDA 10.434.600 190.368.360
SALDO AKHIR 190.368.360

Account: Account Number:

GENERAL LEDGER
Sales Return and Allowances 41300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 263.200.000
3 RETUR PENJUALAN 37.600.000 300.800.000
SALDO AKHIR 300.800.000

Account: Account Number:

GENERAL LEDGER
Cost of Merchandise Sold 51100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.777.240.000
3 RETUR PENJUALAN 30.080.000 8.747.160.000
31 PENJUALAN 1.770.736.000 10.517.896.000
SALDO AKHIR 10.517.896.000
Account: Account Number:
GENERAL LEDGER
Purchase Discounts 51200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 98.000.000
7 PELUNASAN PT WARKOM 5.447.200 103.447.200
SALDO AKHIR 103.447.200

Account: Account Number:

GENERAL LEDGER
Utilities Expense 61100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 35.420.000

SALDO AKHIR 35.420.000

Account: Account Number:

GENERAL LEDGER
Office Supplies Expense 61200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 249.874.000

SALDO AKHIR 249.874.000

Account: Account Number:

GENERAL LEDGER
Doubtful Debts 61300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

SALDO AKHIR -

Account: Account Number:

GENERAL LEDGER
Spoilage Expense 61400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 23.920.000

SALDO AKHIR 23.920.000

Account: Account Number:

Depreciation Expense GENERAL LEDGER
61500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 80.478.750

SALDO AKHIR 80.478.750

Account: Account Number:
Insurance Expense GENERAL LEDGER
61600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 34.320.000

SALDO AKHIR 34.320.000

Account: Account Number:

GENERAL LEDGER
Rent Expense 61700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 71.500.000

SALDO AKHIR 71.500.000

Account: Account Number:

GENERAL LEDGER
Wages & Salaries 61800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 406.780.000

SALDO AKHIR 406.780.000

Account: Account Number:

GENERAL LEDGER
Advertising Expense 61900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15.720.000
23 PENGISIAN KAS KECIL 750.000 16.470.000

SALDO AKHIR 16.470.000

Account: Account Number:

GENERAL LEDGER
Other Operating Expense 62000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 26.540.750
23 PENGISIAN KAS KECIL 2.956.800 29.497.550
SALDO AKHIR 29.497.550

Account: Account Number:

Interest Income GENERAL LEDGER
81100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 11.375.260

SALDO AKHIR 11.375.260

Account: Account Number:
Freights Collected GENERAL LEDGER
81400
Balance
Date Description Ref. Debet Credit
Debet Credit
-
Dec 1 Opening Balance

SALDO AKHIR -

Account: Account Number:

GENERAL LEDGER
Late Fees Collected 81500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

SALDO AKHIR -

Account: Account Number:

GENERAL LEDGER
Dividend Income 81600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 DIVIDEN PT KIRANA ARTA 47.080.000 47.080.000
SALDO AKHIR 47.080.000

Account: Account Number:

GENERAL LEDGER
Gain (Loss) on Sales of Fixed Assets 81700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
23 PENJUALAN 1 UNIT MOBIL 24.375.000 (24.375.000)
SALDO AKHIR (24.375.000)

Account: Account Number:

Interest Expense GENERAL LEDGER
82100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 21.777.888
21 PEMBAYARAN ANGSURAN 1.979.808 23.757.696
SALDO AKHIR 23.757.696

Account: Account Number:

Bank Service Charges GENERAL LEDGER
82200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.164.800

SALDO AKHIR 2.164.800

Account: Account Number:
Income Taxes Expense Article 4(2) GENERAL LEDGER
91400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.756.240

SALDO AKHIR 8.756.240

Account: Account Number:

GENERAL LEDGER
Income Taxes Expense 91450
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

SALDO AKHIR -
 PT. ZALIA
DAFTAR SALDO
Per 31 Desember 2016

NO. ACCOUNT DEBET CREDIT

11100 Cash In Bank 861.076.606 -

11200 Petty Cash 10.000.000 -

11300 Accounts Receivable 2.156.387.000 -

11400 Allowance of Doubtful Debt - 96.240.400

11500 Merchandise Inventory 709.280.000 -

11600 Office Supplies 10.142.500 -

11700 Prepaid Insurance 3.120.000 -

11800 Prepaid Rent 174.500.000 -

11900 VAT In 188.689.600 -

11902 Prepaid Income Taxes 108.631.600 -

12100 Investment 986.425.000 -

13100 Land 1.500.000.000 -

13200 Building 750.000.000 -

13201 Accumulated Depreciation - Building - 150.000.000

13300 Vehicles 18.250.000 -

13301 Accumulated Depreciation - Vehicles - -

13400 Equipment 154.200.000 -

13401 Accumulated Depreciation - Equipment - 30.840.000

21100 Accounts Payable - 2.075.585.600

21200 Accrued Expense - -

21300 VAT Out - 214.217.000

21302 Income Taxes Payable (21) - -

21303 Income Taxes 23 Payable - -

21304 Income Taxes Payable 25 - -

21305 Dividend Payable - 305.000.000

22100 Bank Jateng Loan - 244.964.600

31100 Capital Stock - 1.525.000.000

31200 Dividend 305.000.000 -

31300 Additional Paid in Capital - 305.000.000

31400 Retained Earnings - 1.417.700.642

31500 Income Summary - -

41100 Sales - 13.425.630.000
41200 Sales Discount 190.368.360 -

41300 Sales Return and Allowances 300.800.000 -

51100 Cost of Merchandise Sold 10.517.896.000 -

51200 Purchases Discount - 103.447.200

61100 Utilities Expense 35.420.000 -

61200 Office Supplies Expense 249.874.000 -

61300 Doubtful Debts - -

61400 Spoilage Expense 23.920.000 -

61500 Depreciation Expense 80.478.750 -

61600 Insurance Expense 34.320.000 -

61700 Rent Expense 71.500.000 -

61800 Wages & Salaries 406.780.000 -

61900 Advertising Expense 16.470.000 -

62000 Other Operating Expense 29.497.550 -

81100 Interest Income - 11.375.260

81400 Freights Collected - -

81500 Late Fees Collected - -

81600 Dividend Income - 47.080.000

81700 Gain (Loss) on Sales of Fixed Assets 24.375.000 -

82100 Interest Expense 23.757.696 -

82200 Bank Service Charges 2.164.800 -

91400 Income Taxes Expense Article 4(2) 8.756.240 -

91450 Income Taxes Expense - -

Total 19.952.080.702 19.952.080.702

 PT. ZALIA
Jurnal Penyesuaian
Des 2016
Page :
DOC.
DA DESCRIPTION REF DEBET CREDIT
TE NO.
31 Memo-12-04 Depreciation Expense 4.600.104
Acc. Depreciation Building 3.125.000

Acc. Depreciation Vehicle 190.104

Acc. Depreciation Equipment 1.285.000

(penyusutan aset tetap)

31 Memo-12-05 Other Operating Expense 454.500

Petty cash 454.500

(pembelian keperluan rumah tangga kantor dan keperluan

rapat)
31 Memo-12-06 Bank Service Charge 196.800

Income Tax Expense article 4(2) 137.464

Account Recivable 200.000.000
Interest Income 2.749.280

Cash In BNI 197.584.984

(rekonsiliasi rekening Bank BNI)

31 Memo-12-07 Doubtful Debt 21.578.950

Allowance of Doubtful Debts 21.578.950

(penyesuaian piutang tak tertagih)

31 Memo-12-08 Office Supplies Expense 9.192.500

Office Supplies Expense 9.192.500

(penyesuaian perlengkapan kantor)

31 Memo-12-09 Utilities Expense 3.567.200

Accrued Expense 3.567.200

(biaya listrik, ai, dan telepon bulan desember 2016)
31 Memo-12-10 Insurance Expense 3.120.000
Prepaid Insurance 3.120.000
(penyesuaian asuransi di bayar dimuka)
31 Memo-12-11 Rent Expense 6.500.000
Prepaid rent 6.500.000
(penyesuaian sewa dibayar dimuka)
31 Memo-12-12 Prepaid Income Tax 9.875.000
Income Tax Payable 25 9.875.000
(Penyesuaian PPh pasal 25)
31 Memo-12-13 Income Tax expense 194.115.000
Prepaid Income Tax 118.506.600
Income Tax Payable 25 75.608.400
(Penyesuaian PPh Badan)
31 Memo-12-14 Wages and Salaries 38.829.000
Income tax Payable 21 1.849.000
Accrued Expense 36.980.000
(penyesuaian gaji yang akan dibayar dan potongan PPh 21)

JUMLAH 492.167.118 492.167.118

 REKAPITULASI
NO.
DEBET KREDIT
AKUN
61500 4.600.104
13201 3.125.000
13301 190.104
13401 1.285.000
62000 454.500
11200 454.500
82200 196.800

91400 137.464

11300 200.000.000

81100 2.749.280

11100 197.584.984

61300 21.578.950

11400 21.578.950

61200 9.192.500

11600 9.192.500

61100 3.567.200

21200 40.547.200

61600 3.120.000

11700 3.120.000

61700 6.500.000

11800 6.500.000

11902 108.631.600

21304 85.483.400

91450 194.115.000

61800 38.829.000

21302 1.849.000

-
 PT. ZALIA
WORKSHEET
December 31,2016
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Account Name
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
11100 Cash In Bank 861.076.606 - - 197.584.984 663.491.622 - - - 663.491.622 -

11200 Petty Cash 10.000.000 - - 454.500 9.545.500 - - - 9.545.500 -

11300 Accounts Receivable 2.156.387.000 - 200.000.000 - 2.356.387.000 - - - 2.356.387.000 -

11400 Allowance of Doubtful Debt - 96.240.400 21.578.950 - 117.819.350 - - - 117.819.350

11500 Merchandise Inventory 709.280.000 - - - 709.280.000 - - - 709.280.000 -

11600 Office Supplies 10.142.500 - - 9.192.500 950.000 - - - 950.000 -

11700 Prepaid Insurance 3.120.000 - - 3.120.000 - - - - - -

11800 Prepaid Rent 174.500.000 - - 6.500.000 168.000.000 - - - 168.000.000 -

11900 VAT In 188.689.600 - - - 188.689.600 - - - 188.689.600 -

11902 Prepaid Income Taxes 108.631.600 - 9.875.000 118.507.600 - - - - - -

12100 Investment 986.425.000 - - - 986.425.000 - - - 986.425.000 -

13100 Land 1.500.000.000 - - - 1.500.000.000 - - - 1.500.000.000 -

13200 Building 750.000.000 - - - 750.000.000 - - - 750.000.000 -

Accumulated Depreciation - - -
13201 - 150.000.000 - 3.125.000 - 153.125.000 - 153.125.000
Building
13300 Vehicles 18.250.000 - - - 18.250.000 - - - 18.250.000 -
Accumulated Depreciation - - -
13301 - - - 190.104 - 190.104 - 190.104
Vehicles
13400 Equipment 154.200.000 - - - 154.200.000 - - - 154.200.000
Accumulated Depreciation - - -
13401 - 30.840.000 - 1.285.000 - 32.125.000 - 32.125.000
Equipment
21100 Accounts Payable - 2.075.585.600 - - - 2.075.585.600 - - - 2.075.585.600

21200 Accrued Expense - - - 40.547.200 - 40.547.200 - - - 40.547.200

21300 VAT Out - 214.217.000 - - - 214.217.000 - - - 214.217.000

JUMLAH YG DIPINDAHKAN 7.630.702.306 2.566.883.000 209.875.000 402.084.838 7.505.218.722 2.633.609.254 - - 7.505.218.722 2.633.609.254
 JUMLAH YG DIPINDAHKAN 7.630.702.306 2.566.883.000 209.875.000 402.084.838 7.505.218.722 2.633.609.254 - - 7.505.218.722 2.633.609.254
21302 Income Taxes Payable (21) - - - 1.849.000 - 1.849.000 - - - 1.849.000
21303 Income Taxes 23 Payable - - - - - - - - - -
21304 Income Taxes Payable 25 - - - 85.483.400 - 85.483.400 - - - 85.483.400

21305 Dividend Payable - 305.000.000 - - - 305.000.000 - - - 305.000.000

22100 Bank Jateng Loan - 244.964.600 - - - 244.964.600 - - - 244.964.600
31100 Capital Stock - 1.525.000.000 - - - 1.525.000.000 - - - 1.525.000.000
31200 Dividend 305.000.000 - - - 305.000.000 - - - 305.000.000 -

31300 Additional Paid in Capital - 305.000.000 - - - 305.000.000 - - - 305.000.000

31400 Retained Earnings - 1.417.700.642 - - - 1.417.700.642 - - - 1.417.700.642

41100 Sales - 13.425.630.000 - - - 13.425.630.000 - 13.425.630.000

41200 Sales Discount 190.368.360 - - - 190.368.360 - 190.368.360 -

41300 Sales Return and Allownc 300.800.000 - - - 300.800.000 - 300.800.000 -

51100 Cost of Merchandise Sold 10.517.896.000 - - - 10.517.896.000 - 10.517.896.000 -

51200 Purchases Discount - 103.447.200 - - - 103.447.200 - 103.447.200

61100 Utilities Expense 35.420.000 - 3.567.200 - 38.987.200 38.987.200

61200 Office Supplies Expense 249.874.000 - 9.192.500 - 259.066.500 259.066.500

61300 Doubtful Debts - - 21.578.950 - 21.578.950 21.578.950

61400 Spoilage Expense 23.920.000 - - - 23.920.000 23.920.000

61500 Depreciation Expense 80.478.750 - 4.600.104 - 85.078.854 85.078.854

61600 Insurance Expense 34.320.000 - 3.120.000 - 37.440.000 37.440.000

61700 Rent Expense 71.500.000 - 6.500.000 - 78.000.000 78.000.000

61800 Wages & Salaries 406.780.000 - 38.829.000 - 445.609.000 445.609.000

61900 Advertising Expense 16.470.000 - - - 16.470.000 16.470.000

62000 Other Operating Expense 29.497.550 - 454.500 - 29.952.050 29.952.050

81100 Interest Income - 11.375.260 - 2.749.280 14.124.540 14.124.540

81400 Freights Collected - - - - - - - -

JUMLAH YG DIPINDAHKAN 19.893.026.966 19.905.000.702 297.717.254 492.166.518 19.855.385.636 20.061.808.636 12.045.166.914 13.543.201.740 7.810.218.722 6.518.606.896
 JUMLAH YG DIPINDAHKAN 19.893.026.966 19.905.000.702 297.717.254 492.166.518 19.855.385.636 20.061.808.636 12.045.166.914 13.543.201.740 7.810.218.722 6.518.606.896

81500 Late Fees Collected - - - - - - - -

81600 Dividend Income - 47.080.000 - - - 47.080.000 - 47.080.000

81700 Gain (Loss) on Sales of - 24.375.000 - 24.375.000 -

24.375.000 - -
Fixed Assets
82100 Interest Expense 23.757.696 - - - 23.757.696 - 23.757.696 -

82200 Bank Service Charges 2.164.800 - 196.800 - 2.361.600 - 2.361.600 -

91400 Income Taxes Expense 8.756.240 - 137.464 - 8.893.704 - 8.893.704 -

Article 4(2)
91450 Income Taxes Expense - - 194.115.000 - 194.115.000 194.115.000

19.952.080.702 19.952.080.702 492.166.518 492.166.518 20.108.888.636 20.108.888.636 12.298.669.914 13.590.281.740 7.810.218.722 6.518.606.896

31500 Income Summary 1.291.611.826 1.291.611.826

Total 19.952.080.702 19.952.080.702 492.166.518 492.166.518 20.108.888.636 20.108.888.636 13.590.281.740 13.590.281.740 7.810.218.722 7.810.218.722
 PT. ZALIA
INCOME STATEMENT
December 31, 2016
Sales Rp 13.425.630.000
Sales discount (190.368.360)
Sales return and allowance (300.800.000)
Net Sales
Rp 12.934.461.640
Cost of merchandise sold (10.517.896.000)
Purchase discount 103.447.200
Cost Of Goods Sold (10.414.448.800)
Gross Profit Rp 2.520.012.840
Operating Expense :
Utilities expense 38.987.200
Office supplies expense 259.066.500
Doubtfull debt 21.578.950
Spoilage expense 23.920.000
Depretiation Expense 85.078.854
Insurance expense 37.440.000
Rent expense 78.000.000
Wages and salaries expense 445.609.000
Advertising expense 16.470.000
Other operating expense 29.952.050
Total Operating Expense (1.036.102.554)
Operating Profit 1.483.910.286

Other Income:
Interest income 14.124.540
Freight collected 0
Late fees collected 0
Dividend income 47.080.000
Total Other Income 61.204.540
Other Expense:
Gain or loss on sales of fixed assets 24.375.000
Interest Expense 23.757.696
Bank Service charge 2.361.600
Total Other Expense (50.494.296)
Total Other Income and Expense 10.710.244
Net Income Before Tax 1.494.620.530
Income Taxes Expense Article 4(2) ( 8.893.704)
Income Taxes Expense (194.115.000)
Net Income After Tax 1.291.611.826
 PT. ZALIA
Statement Of Change Equity
December 31, 2016

Description Capital Stock Additional Retained Total

Paid In Earning
Capital
Balanced at December, 31 2015 1.225.000.0000 245.000.000 1.417.700.642 2.887.700.642
Insuance Capital 300.000.000 60.000.000 - 360.000.000

Net Income - - 1.291.611.826 1.291.611.826

Dividend - - (305.000.000) (305.000.000)

Balanced Sheet Dec, 31, 1.525.000.000 305.000.000 2.404.312.468 4.234.312.468

2016
 PT. ZALIA
BALANCE SHEET
Per 31 Desember 2016
ASSETS 2016 2015 LIABILITIES 2016 2015
Current Assets : Current Liabilities :
Cash In Bank BNI 663.491.622 381.973.692 Account Payable 2.075.585.600 1.987.181.000
Petty Cash 9.545.500 9.000.000 Accrued Expense 40.547.200 47.560.00
Account receivable 2.356.387.000 1.400.000.000 VAT OUT 214.217.000 90.650.000
Allowance of Doubtful Debt (117.819.350) (96.240.400) Income Taxes Payable (21) 1.849.000 1.576.000
Merchandise Inventory 709.280.000 526.560.000 Income Taxes Payable (23) - -
Office Supplies 950.000 10.000.000 Income Taxes Payable (25) 85.483.400 75.000.000
Prepaid Insurance - 37.440.000 Devidend Payable 305.000.000 150.000.000
Prepaid Rent 168.000.000 78.000.000 Total Current Liabilities 2,722,682,200 2.351.967.000
VAT IN 188.689.600 65.765.000
Prepaid Income Tax - - Long Term Liabilities :
Bank Jateng Loan 244.964.600 387.469.400

Total Current Assets 3.978.524.372 2.412.498.292 TOTAL LIABILITIES 244.964.600 2.739.436.400

Fixed Assets : EQUITY

Invesment 986.425.000 736.425.000 Capital Stock 1.525.000.000 1.225.000.000
Land 1.500.000.000 1.500.000.000 Additional Paid In Capital 305.000.000 245.000.000
Building 750.000.000 750.000.000 Dividend (305.000.000) -
Acc. Depr. Building (153.125.000) (115.625.000) Retained Earnings 2.709.312.468 1.417.700.642
Vehicles 18.250.000 279.000.000 TOTAL EQUITY 4.234.312.468 2.887.700.642
Acc. Depr. Vehicle (190.104) (72.656.250)
Equipment 154.200.000 154.200.000
Acc. Depr. Equipment (32.125.000) (16.705.000)
Total Fixed Assets 3.223.434.896 3.214.638.750
TOTAL ASSET 7.201.959.268 5.627.137.042 TOTAL LIABILITIES + EQUITIES 7.201.959.268 5.627.137.042
 PT. ZALIA
Statement of Cash Flow
December 31, 2016

URAIAN Rp Jumlah (Rp)

ARUS KAS DARI AKTIFITAS OPERASI:
Net Income 1.291.611.826
Increase :
Depr. Expense 85.078.854
Gain/Loss On Sale Fixed Asset 24.375.000
Doubtful Debt 21.578.950
Supplies 9.050.000
Prepaid Insurance 37.440.000
Account Payable 88.404.600
Vat Out 123.567.000
Income Tax Payable 21 273.000
Income Tax Payable 25 10.483.400
Devidend Payable 155.000.000

Decrease:
Account Receivable (956.387.000)
Inventory (182.720.000)
Prepaid Rent (90.000.000)
Vat In (122.924.600)
Accrued Expense (7.012.800)

Net Cash Flow From Operating 487.818.230

ARUS KAS DARI AKTIFITAS INVESTASI:

Invesment (250.000.000)
Sales Vehicle 150.000.000
Purchase Vehicle (18.250.000)
Net Cash Flow From Invesment (118.250.000)

ARUS KAS DARI AKTIFITAS PENDANAAN:

Cash Payment Bank Loan (142.504.800)
Issuance Stock 300.000.000
Issuance Stock 60.000.000
Dividend Payment (305.000.000)
Net Cash Flow From Financing (87.504.800)

Kenaikan (Penurunan) Kas dan setara kas 282.063.430

Kas dan setara kas pada awal periode 390.973.692
Kas dan setara kas pada akhir periode 673.037.122

Rincian kas dan setara kas pada akhir periode:

Petty Cash Rp 663.491.622
Cash In Bank 9.545.500
Cash & Equivalent Cash, Dec, 31, 2016 Rp 673.037.122
 PT. ZALIA
Jurnal Penutup
December 2016
Page :
DATE DESCRIPTION REF DEBET (Rp) CREDIT (Rp)

31 Sales 13.425.630.000
Sales discount 190.368.360
Sales return & allowances 300.800.000
Income summary 12.934.461.640
(menutup akun penjualan)

31 Interest income 14.124.540

Devidend income 47.080.000
Income summary 61.204.540
(menutup pendapatan lain-lain)

31 Income summary 11.704.054.354

Purchase discount 103.447.200
Cost of merchandise sold 10.517.896.000
Utilities expense 38.987.200
Office supplies expense 259.066.500
Doubtfull debt 21.578.950
Spoilage expense 23.920.000
Depretiation Expense 85.078.854
Insurance expense 37.440.000
Rent expense 78.000.000
Wages and salaries expense 445.609.000
Advertising expense 16.470.000
Other operating expense 29.952.050
Gain or loss on sales of fixed assets 24.375.000
Interest Expense 23.757.696
Bank Service charge 2.361.600
Income Taxes Expense Article 4(2) 8.893.704
Income Taxes Expense 194.115.000
(menutup akun HPP dan beban)

31 Income summary 1.291.611.826

Retained earnings 1.291.611.826
(menutup akun income summary)

31 Retained Earnings 305.000.000

Dividend 305.000.000

JUMLAH 26.280.947.920 26.280.947.920

-
 REKAPITULASI
NO.
AKUN DEBET KREDIT

31400 986.611.826
41100 13.425.630.000
41200 190.368.360
41300 300.800.000
51100 10.517.896.000

51200 103.447.200
61100 38.987.200
61200 259.066.500
61300 21.578.950
61400 23.920.000
61500 85.078.854
61600 37.440.000
61700 78.000.000
61800 445.609.000
61900 16.470.000
62000 29.952.050
81100 14.124.540
81600 47.080.000
81700 24.375.000
82100 23.757.696
82200 2.361.600
91400 8.893.704
91450 194.115.000
31500 12.995.666.180 12.995.666.180
31200 305.000.000
 PT. ZALIA
Daftar Saldo Setelah Penutupan
Per 31 Desember 2016

NO. ACCOUNT DEBET CREDIT

11100 Cash In Bank 663.491.622 -

11200 Petty Cash 9.545.500 -
11300 Accounts Receivable 2.356.387.000 -
11400 Allowance of Doubtful Debt - 117.819.350
11500 Merchandise Inventory 709.280.000 -
11600 Office Supplies 950.000 -
11700 Prepaid Insurance - -
11800 Prepaid Rent 168.000.000 -
11900 VAT In 188.689.600 -
11902 Prepaid Income Taxes - -
12100 Investment 986.425.000 -
13100 Land 1.500.000.000 -
13200 Building 750.000.000 -
13201 Accumulated Depreciation - Building - 153.125.000
13300 Vehicles 18.250.000 -
13301 Accumulated Depreciation - Vehicles - 190.104
13400 Equipment 154.200.000
13401 Accumulated Depreciation - Equipment - 32.125.000
21100 Accounts Payable - 2.075.585.600
21200 Accrued Expense - 40.547.200
21300 VAT Out - 214.217.000
21302 Income Taxes Payable (21) - 1.849.000
21303 Income Taxes 23 Payable - -
21304 Income Taxes Payable 25 - 85.483.400
21305 Dividend Payable - 305.000.000
22100 Bank Jateng Loan - 244.964.600
31100 Capital Stock - 1.525.000.000
31200 Dividend - -
31300 Additional Paid in Capital - 305.000.000
31400 Retained Earnings - 2.404.312.468

JUMLAH 7.505.218.722 7.505.218.722