PT.

ZALIA
PURCHASE JOURNAL
December, 2016

DebIt

Merchandise
Date Doc. No. Vendor's
Inventory

11500
4 FRU 02/12 PT. SEDAR 440,352,000
16 FPS 16/12 PT. GINANJAR 476,784,000
22 FAR 22/12 PT. WARKOM MUSTIKA 433,576,000
30 FMA 30/12 PT. SEDAR 562,496,000

1,913,208,000
TOTAL 2,104,528,800
IA
URNAL
16

DebIt Credit

VAT-In Accounts Payable

11900 21100
44,035,200 484,387,200
47,678,400 524,462,400
43,357,600 476,933,600
56,249,600 618,745,600

191,320,800 2,104,528,800
2,104,528,800 2,104,528,800

-
 PT. ZALIA
SALES JOURNAL
December, 2016

DebIt
Account
Date Doc. No. Customer's
Receivable
11300
2 FGS 02/12 CV. RAINBOW 572,660,000
12 FGS 12/12 CV. MAPAN 636,944,000
21 FGS 21/12 PT. CITRA AMELINDA 575,113,000
28 FGS 28/12 CV. RAINBOW 613,030,000

2,397,747,000
TOTAL 4,168,483,000
 PT. ZALIA
SALES JOURNAL
December, 2016

DebIt Credit
Cost of Merchandise Merchandise
Sales VAT-Out
Sold Inventory
51100 41100 21300 11500
416,480,000 520,600,000 52,060,000 416,480,000
445,568,000 579,040,000 57,904,000 445,568,000
418,264,000 522,830,000 52,283,000 418,264,000
490,424,000 557,300,000 55,730,000 490,424,000

1,770,736,000 2,179,770,000 217,977,000 1,770,736,000

4,168,483,000 4,168,483,000
203,520,000
104,960,000
108,000,000
416,480,000
 P
CASH R
D

Date Doc No. Account Credited/ description Cash In Bank BNI

11100
4 BKM 12-01 CV. RAINBOW 289,520,000
10 BKM 12-02 PT. CITRA AMELINDA 337,385,400
10 BKM 12-03 PT. KIRANA ARTA / DEVIDEN INCOME 40,780,000
18 BKM 12-04 PT. MAPAN 363,770,000
23 BKM 12-05 PT. KIRANA ARTA / DEVIDEN INCOME 6,300,000
23 BKM 12-06 VEHICLE 150,000,000

28 BKM 12-07 PT. CITRA AMELINDA 200,000,000

1,387,755,400
Total
 PT. ZALIA
CASH RECEIPT JOURNAL
December, 2016

DebIt
Sales Discount Others
41200 Acc No. Account Debited Amount

10,434,600

81700 LOSS ON SALES OF FIXED ASSETS 24,375,000

13301 ACC. DEPR. VEHICLES 104,625,000

10,434,600 129,000,000
1,527,190,000
 Credit
Accounts Receivable Others
11300 Acc No. Amount
289,520,000
347,820,000
81600 40,780,000
363,770,000
81600 6,300,000
13300 279,000,000

200,000,000

1,201,110,000 326,080,000
1,527,190,000
 PT. ZALIA
CASH PAYMENT JOURNAL
December, 2016

Debit
Date Doc No. Account Debited/ description Account Payable Others
21100 Acc No.
1 BKK 12-01 accrued expense 21200
3 BKK 12-02 PREPAID RENT 11800
7 BKK 12-03 PT. WARKOM MUSTIKA 272,360,000
9 BKK 12-04 INCOME TAX PAYABLE 21 21302
INCOME TAX PAYABLE 25 21304
VAT OUT 21300
11 BKK 12-05 PT. GINANJAR 274,032,000
15 BKK 12-06 PT. SOLO MOTOR/ VEHICLE 13300
18 BKK 12-07 PT.SEDAR 321,552,000
21 BKK 12-08 BANK JATENG LOAN 22100
INTEREST EXPENSE 82100
23 BKK 12-09 OTHER OPERATING EXPENSE 62000
ADVERTISING EXPENSE 61900
accrued expense 21200
OFFICE SUPPLIES 11600

867,944,000
Total 1,227,296,608
 PT. ZALIA
H PAYMENT JOURNAL
December, 2016

Debit Credit
Others Cash In Bank BNI Other
Amount 11100 Acc. No. Acct Name Amount
36,980,000 36,980,000
168,000,000 168,000,000
266,912,800 51200 PURCHASE DISCOUNT 5,447,200
1,849,000 35,936,600 11900 VAT IN 78,904,000
9,875,600
103,116,000
274,032,000
18,250,000 18,250,000
321,552,000
11,875,400 13,855,208
1,979,808
2,956,800 7,426,800
750,000
3,220,000
500,000

359,352,608 1,142,945,408 84,351,200

1,227,296,608 1,227,296,608
 5,447,200

other adv accrued office

475,000 750,000 3,220,000 500,000
725,000
256,800
250,000
1,250,000
amount 2,956,800 amount 7,426,800
 PT. ZALIA
Memorial Journal
December, 2016

Date Doc No. Account Name And Description Acc No.

3 NK GS 12-01 SALES RETURN AND ALLOWANCES 41300

VAT OUT 21300
ACCOUNT RECEIVABLE 11300
MERCHANDISE INVENTORY 11500
COST OF MERCHANDISE SOLD 51100

17 NK PS 17-12 ACCOUNT PAYABLE

MERCHANDISE INVENTORY
VAT IN

28 MEMO 12-01 DEVIDEND 31200

DEVIDEND PAYABLE 21305

Total
A
rnal
6

Debit Credit

37,600,000
3,760,000
41,360,000
30,080,000
30,080,000

28,943,200
26,312,000
2,631,200

305,000,000
305,000,000

405,383,200 405,383,200
 PT. ZALIA
JOURNAL RECAPITULATION
December 31, 2016

SALES JOURNAL RECAPITULATION PURCHASES JOU

DEBIT CREDIT DEBIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT ACCOUNT NO
11300 2,397,747,000.00 41100 2,179,770,000.00 11500
51100 1,770,736,000.00 21300 217,977,000.00 11900
11500 1,770,736,000.00
4,168,483,000.00 4,168,483,000.00

CASH RECEIPT JOURNAL RECAPITULATION CASH PAYMENT JO

DEBIT CREDIT DEBIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT ACCOUNT NO.
41200 10,434,600.00 11300 1,201,110,000.00 21100
11100 1,387,755,400.00 81600 47,080,000.00 21200
13301 104,625,000.00 13300 279,000,000.00 11800
81700 24,375,000.00 21302
21300
21304
13300
22100
82100
62000
1,527,190,000.00 1,527,190,000.00 61900
11600
N

PURCHASES JOURNAL RECAPITULATION MEMORIAL JOURNAL RECAPITUL

DEBIT CREDIT DEBIT
AMOUNT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1,913,208,000.00 21100 2,104,528,800.00 41300 37,600,000.00
191,320,800.00 21300 3,760,000.00
11500 30,080,000.00
2,104,528,800.00 2,104,528,800.00 21100 28,943,200.00
31200 305,000,000.00
CASH PAYMENT JOURNAL RECAPITULATION 405,383,200.00
DEBIT CREDIT
AMOUNT ACCOUNT NO. AMOUNT
867,944,000.00 11100 1,142,945,408.00
40,200,000.00 51200 5,447,200.00
168,000,000.00 11900 78,904,000.00
1,849,000.00
103,116,000.00
9,875,600.00
18,250,000.00
11,875,400.00
1,979,808.00
2,956,800.00
750,000.00
500,000.00

1,227,296,608.00 1,227,296,608.00
JOURNAL RECAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
11300 41,360,000.00
51100 30,080,000.00
11500 26,312,000.00
11900 2,631,200.00
21305 305,000,000.00
405,383,200.00

sesi 2
 PT. ZALIA
LEDGER
December 31, 2016

Account : Cash In Bank BNI

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 1,387,755,400.00
CPJ 1,142,945,408.00

Account : Petty Cash

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Account Receivable

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 2,397,747,000.00
CRJ 1,201,110,000.00
MJ 41,360,000.00

Account : Allowances of Doubtful Debt

Date Description Ref Debet Credit
Des 01 Opening Balance √
 31

Account : Merchandise Inventory

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 1,770,736,000.00
31 PJ 1,913,208,000.00
MJ 30,080,000.00
MJ 26,312,000.00

Account : Office Supplies

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 500,000.00

Account : Prepaid Insurance

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Prepaid Rent

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 168,000,000.00
Account : Value Added Tax - In (VAT-In)
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 PJ 191,320,800.00
CPJ 78,904,000.00
MJ 2,631,200.00

Account : Prepaid Income Taxes

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Investment
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Land
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Building
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Acc Depr Building

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Vehicles
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 279,000,000.00
CPJ 18,250,000.00

Account : Acc Depr Vehicles

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 104,625,000

Account : Equipment
Date Description Ref Debet Credit
Des 01 Opening Balance √
Account : Acc Depr Equipment
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Account Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 PJ 2,104,528,800.00
31 CPJ 867,944,000.00
MJ 28,943,200.00

Account : Accrued Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 40,200,000.00

Account : Vat Out

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 217,977,000.00
CPJ 103,116,000.00
MJ 3,760,000.00
Account : Income Taxes Payable (21)
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 1,849,000.00

Account : Income Taxes 23 Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account :Income Taxes Payable 25

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 9,875,600.00

Account : Devidend Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √
MJ 305,000,000.00

Account : Bank Jateng Loan

Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 11,875,400.00

Account : Capital Stock

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Devidend
Date Description Ref Debet Credit
Des 01 Opening Balance √
MJ 305,000,000.00

Account : Additional Paid In Capital

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Retained Earnings

Date Description Ref Debet Credit
Des 01 Opening Balance √
Account : Income Summary
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Sales
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 2,179,770,000.00

Account : Sales Discount

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 10,434,600.00

Account : Sales Return and Allowances

Date Description Ref Debet Credit
Des 01 Opening Balance √
MJ 37,600,000.00
Account : Cost Of Merchandise Sold
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 1,770,736,000.00
MJ 30,080,000.00

Account : Purchases Discount

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 5,447,200.00

Account : Utilities Expense

Date Description Ref Debet Credit
Des Opening Balance √

Account : Office Supplies Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Doubtful Debts

 Date Description Ref Debet Credit
Des Opening Balance √

Account : Spoilage Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Depreciation Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Insurance Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Rent Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
Account : Wages and Salaries
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Advertising Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 750,000.00

Account : Other Operating Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 2,956,800.00

Account : Interest Income

Date Description Ref Debet Credit
Des 01 Opening Balance √
Account : Freights Collected
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Late Fees Collected

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Devidend Income

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 47,080,000.00

Account : Gain (Loss) on Sales of Fixed Assets

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 24,375,000.00

Account : Interest Expense

 Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 1,979,808.00

Account : Bank Service Charge

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Income Taxes Expense Article 4 (2)

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Income Taxes Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
 Account Number: 11100
Balance
Debet Credit
616,266,614
2,004,022,014
861,076,606

861,076,606

Account Number: 11200

Balance
Debet Credit
10,000,000

Account Number : 11300

Balance
Debet Credit
1,001,110,000
3,398,857,000
2,197,747,000
2,156,387,000

Account Number : 11400

Balance
Debet Credit
96,240,400
 96,240,400

Account Number : 11500

Balance
Debet Credit
563,040,000
(1,207,696,000)
705,512,000
735,592,000
709,280,000

Account Number : 11600

Balance
Debet Credit
9,642,500
10,142,500

Account Number : 11700

Balance
Debet Credit
3,120,000

Account Number : 11800

Balance
Debet Credit
6,500,000
174,500,000
 Account Number : 11900
Balance
Debet Credit
78,904,000
270,224,800
191,320,800
188,689,600

Account Number : 11902

Balance
Debet Credit
108,631,600

Account Number : 12100

Balance
Debet Credit
986,425,000

Account Number : 13100

Balance
Debet Credit
1,500,000,000

Account Number : 13200

Balance
Debet Credit
750,000,000

Account Number : 13201

Balance
Debet Credit
150,000,000

Account Number : 13300

Balance
Debet Credit
279,000,000
-
18,250,000

Account Number : 13301

Balance
Debet Credit
104,625,000
-

Account Number : 13400

Balance
Debet Credit
154,200,000
 Account Number : 13401
Balance
Debet Credit
30,840,000

Account Number : 21100

Balance
Debet Credit
867,944,000
2,972,472,800
2,104,528,800
2,075,585,600

Account Number : 21200

Balance
Debet Credit
40,200,000
-

Account Number : 21300

Balance
Debet Credit
103,116,000
321,093,000
217,977,000
214,217,000
 Account Number : 21302
Balance
Debet Credit
1,849,000
-

Account Number : 21303

Balance
Debet Credit

Account Number : 21304

Balance
Debet Credit
9,875,600
-

Account Number : 21305

Balance
Debet Credit

305,000,000

Account Number : 22100

Balance
Debet Credit
256,840,000
244,964,600

Account Number : 31100

Balance
Debet Credit
1,525,000,000

Account Number : 31200

Balance
Debet Credit

305,000,000

Account Number : 31300

Balance
Debet Credit
305,000,000

Account Number : 31400

Balance
Debet Credit
1,417,700,642
 Account Number : 31500
Balance
Debet Credit

Account Number : 41100

Balance
Debet Credit
11,245,860,000
13,425,630,000

Account Number : 41200

Balance
Debet Credit
179,933,760
190,368,360

Account Number : 41300

Balance
Debet Credit
263,200,000
300,800,000
 Account Number : 51100
Balance
Debet Credit
8,777,240,000
10,547,976,000
10,517,896,000

Account Number : 51200

Balance
Debet Credit
98,000,000
103,447,200

Account Number : 61100

Balance
Debet Credit
35,420,000

Account Number : 61200

Balance
Debet Credit
249,874,000

Account Number : 61300

 Balance
Debet Credit
-

Account Number : 61400

Balance
Debet Credit
23,920,000

Account Number : 61500

Balance
Debet Credit
80,478,750

Account Number : 61600

Balance
Debet Credit
34,320,000

Account Number : 61700

Balance
Debet Credit
71,500,000
 Account Number : 61800
Balance
Debet Credit
406,780,000

Account Number : 61900

Balance
Debet Credit
15,720,000
16,470,000

Account Number : 62000

Balance
Debet Credit
26,540,750
29,497,550

Account Number : 81100

Balance
Debet Credit
11,375,260
 Account Number : 81400
Balance
Debet Credit
-

Account Number : 81500

Balance
Debet Credit

Account Number : 81600

Balance
Debet Credit

47,080,000

Account Number : 81700

Balance
Debet Credit

24,375,000

Account Number : 82100

 Balance
Debet Credit
21,777,888
23,757,696

Account Number : 82200

Balance
Debet Credit
2,164,800

Account Number : 91400

Balance
Debet Credit
8,756,240

Account Number : 91450

Balance
Debet Credit
 PT. ZALIA
BALANCE SHEET
December, 2013

No Account

11100 Cash In Bank (Kas di Bank)

11200 Petty Cash (Kas Kecil)
11300 Accounts Receivable (Piutang Usaha)
11400 Allowance for Doubtful Debts (Penyisihan Piutang Tak Tertagih)
11500 Merchandise Inventory (Persediaan Barang Dagang)
11600 Office Supplies (Perlengkapan Kantor)
11700 Prepaid Insurance (Asuransi Dibayar Dimuka)
11800 Prepaid Rent (Sewa Dibayar Dimuka)
11900 Value Addes Taxes - In (PPN Masukan)
11902 Prepaid Income Taxes (Pajak Penghasilan Dibayar Dimuka)
12100 Invesment (Investasi)
13100 Land (Tanah)
13200 Building (Bangunan)
13201 Acumulated Depreciation - Builiding (Akumulasi Peny. Bangunan)
13300 Vehicle (Kendaraan)
13301 Accumulated Depreciation - Vehicle (Akum. Penyusutan Kendaraan)
13400 Equipment (Peralatan)
13401 Accumulated Depreciation - Equipment (Akum. Peny. Peralatan)
21100 Accounts Payable (Hutang Dagang)
21299 Accrued Expense (Biaya yg msh harus dibayar)
21300 Value Added Tax - Out (VAT - Out) (PPN - Keluaran)
21302 Income Tax Payable 21 (Hutang PPh 21)
21303 Income Tax 23 Payable (Hutang PPh 23)
21304 Income Tax Payable 25 (Hutang PPh 25)
21305 Devidend Payable (Hutang Deviden)
22100 Bank Jateng Loan (Pinjaman Bank Jateng)
31100 Capital Stock (Modal saham)
31200 Devidend (Deviden)
31300 Additional Paid In Capital (Tambahan modal disetor)
31400 Retained Earnings (laba Ditahan)
41100 Sales (Penjualan)
41200 Sales Discount (Potongan Penjualan)
41300 Sales Return and Allowance (Retur Penjualan dan potongan Harga)
51100 Cost of Merchandise Sold (Harga Pokok Penjualan Barang)
51200 Purchase Discount (Potongan Pembelian)
61100 Utilities Expense (Beban Utilitas)
61200 Office Supplies Expense (Beban Perlengkapan Kantor)
61300 Doubtful Debts (Beban Piutang tak tertagih)
61400 Spoilage Expense (Beban/ Biaya Kerusakan)
61500 Depreciation Expense (Beban Penyusutan)
61600 Insurance Expense (Beban Asuransi)
61700 Rent Expense (Beban Sewa)
61800 Wages & Salaries (Beban Gaji dan Upah)
61900 Advertising Expense (Beban Iklan)
62000 Other Operating Expense (Beban Operasi Lainnya)
81100 Interest Income (Pendapatan Bunga)
81400 Freights Collected (Biaya Pengiriman)
81500 Late Fees Collected (Biaya Keterlambatan)
81600 Devidend Income (Pendapatan Deviden)
81700 Gain (Loss) on Sales Of Fixed Asset (Laba/ Rugi Penjualan Aset Tetap)
82100 Interest Expense (Beban unga)
82200 Bank Service Charges (Biaya Adm Bank)
91400 Income Taxes Expense Article 4 (2) - beban Pajak PPh Pasal 4 (2)
91450 Income Taxes Expense (Beban Pajak PPh)

TOTAL
 Debit Credit

861,076,606
10,000,000
2,156,387,000
- 96,240,400
709,280,000
10,142,500
3,120,000
174,500,000
188,689,600
108,631,600
986,425,000
1,500,000,000
750,000,000
150,000,000
18,250,000
-
154,200,000
30,840,000
2,075,585,600
-
214,217,000
-
-
-
305,000,000
244,964,600
1,525,000,000
305,000,000
305,000,000
1,417,700,642
13,425,630,000
190,368,360
300,800,000
10,517,896,000
 103,447,200
35,420,000
249,874,000
-
23,920,000
80,478,750
34,320,000
71,500,000
406,780,000
16,470,000
29,497,550
11,375,260
-
-
47,080,000
24,375,000
23,757,696
2,164,800
8,756,240
-

19,952,080,702 19,952,080,702
selisih -
 PT. ZALIA
MEMORIAL JOURNAL (ADJUSTMENT)
December, 2016

DATE DOC. NO. DESCRIPTION Acc. No.

Dec memo 12-04 depreciation expense 61500
acc dept building 13201
acc dept vehicles 13301
acc dept equipment 13401

memo 12-05 other operating expense 62000

petty cash 11200

memo 12-06 bank service charge 82200

interest income 81100
income taxes expense article 4(2) 91400
account receivable 11300
cash in bank bni 11100

memo 12-07 doubtful debt 61300

allow. Of doubtful debt 11400

memo 12-08 office supplies expense 61200

office supplies 11600

memo 12-09 utilities expense 61100

accrued expense 21200

memo 12-10 insurance expense 61600

prepaid insurance 11700

memo 12-11 rent expense 61700

prepaid rent 11800

memo 12-12 prepaid income tax 11902

income tax payable 25 21304

memo 12-13 income tax expense 91450

prepaid income tax 11902
income tax payable 25 21304

memo 12-14 wages and salaries 61800

income tax payable 21 21302
accrued expense 21200
Total
. ZALIA
RNAL (ADJUSTMENT)
ember, 2016

DEBIT CREDIT
4,600,104 total beban penyusutan
3,125,000
190,104
1,285,000

454,500 beban operasi lainnya

454,500 mengurangi kas kecil

196,800 biaya adm bank

2,749,280 pendapatan bunga
137,464 beban pajak pph pasal 4(2)
200,000,000 cek kosong
197,584,984

21,578,950 penambahan piutang tak tertagih

21,578,950

9,192,500 perlengkapan kantor yg terpakai

9,192,500

3,567,200 beban utilitas

3,567,200 biaya yg masih hrs dibayar

3,120,000 beban asuransi

3,120,000 asuransi dibayar dimuka

6,500,000 beban sewa

6,500,000 sewa dibyr dimuka

9,875,600 pph 25 yg dibayar dimuka

9,875,600

194,115,000 menjadi beban pajak pph hasil hitung

118,507,200 mengurangi pph dibyr dimuka
75,607,800 sisanya utang pajak pph 25 badan

38,829,000 beban gaji yg akan dbyr bulan januari

1,849,000 utang pajak pph 21
36,980,000 biaya yg harus dibayar
492,167,118 492,167,118
saldo piutang 31/12 2,156,387,000
ajp 200,000,000
total piutng 2,356,387,000
penyisihan 5% 117,819,350

berdasarkan perhitungan 117,819,350

allow of doubtful di NS 96,240,400
penambahan beban piutang ta 21,578,950

office supplies di NS 10,142,500

hasil stock opname 950,000
kurang pembebanan 9,192,500

saldo 31 des 108,631,600

ajp 9,875,600
total 118,507,200
 PT. ZALIA
BALANCE SHEET
December, 2013

No Account
11100 Cash In Bank (Kas di Bank)
11200 Petty Cash (Kas Kecil)
11300 Accounts Receivable (Piutang Usaha)
11400 Allowance for Doubtful Debts (Penyisihan Piutang Tak Tertagih)
11500 Merchandise Inventory (Persediaan Barang Dagang)
11600 Office Supplies (Perlengkapan Kantor)
11700 Prepaid Insurance (Asuransi Dibayar Dimuka)
11800 Prepaid Rent (Sewa Dibayar Dimuka)
11900 Value Addes Taxes - In (PPN Masukan)
11902 Prepaid Income Taxes (Pajak Penghasilan Dibayar Dimuka)
12100 Invesment (Investasi)
13100 Land (Tanah)
13200 Building (Bangunan)
13201 Acumulated Depreciation - Builiding (Akumulasi Peny. Bangunan)
13300 Vehicle (Kendaraan)
13301 Accumulated Depreciation - Vehicle (Akum. Penyusutan Kendaraan)
13400 Equipment (Peralatan)
13401 Accumulated Depreciation - Equipment (Akum. Peny. Peralatan)
21100 Accounts Payable (Hutang Dagang)
21299 Accrued Expense (Biaya yg msh harus dibayar)
21300 Value Added Tax - Out (VAT - Out) (PPN - Keluaran)
21302 Income Tax Payable 21 (Hutang PPh 21)
21303 Income Tax 23 Payable (Hutang PPh 23)
21304 Income Tax Payable 25 (Hutang PPh 25)
21305 Devidend Payable (Hutang Deviden)
22100 Bank Jateng Loan (Pinjaman Bank Jateng)
31100 Capital Stock (Modal saham)
31200 Devidend (Deviden)
31300 Additional Paid In Capital (Tambahan modal disetor)
31400 Retained Earnings (laba Ditahan)
41100 Sales (Penjualan)
41200 Sales Discount (Potongan Penjualan)
41300 Sales Return and Allowance (Retur Penjualan dan potongan Harga)
51100 Cost of Merchandise Sold (Harga Pokok Penjualan Barang)
51200 Purchase Discount (Potongan Pembelian)
61100 Utilities Expense (Beban Utilitas)
61200 Office Supplies Expense (Beban Perlengkapan Kantor)
61300 Doubtful Debts (Beban Piutang tak tertagih)
61400 Spoilage Expense (Beban/ Biaya Kerusakan)
61500 Depreciation Expense (Beban Penyusutan)
61600 Insurance Expense (Beban Asuransi)
61700 Rent Expense (Beban Sewa)
61800 Wages & Salaries (Beban Gaji dan Upah)
61900 Advertising Expense (Beban Iklan)
62000 Other Operating Expense (Beban Operasi Lainnya)
81100 Interest Income (Pendapatan Bunga)
81400 Freights Collected (Biaya Pengiriman)
81500 Late Fees Collected (Biaya Keterlambatan)
81600 Devidend Income (Pendapatan Deviden)
81700 Gain (Loss) on Sales Of Fixed Asset (Laba/ Rugi Penjualan Aset Tetap)
82100 Interest Expense (Beban unga)
82200 Bank Service Charges (Biaya Adm Bank)
91400 Income Taxes Expense Article 4 (2) - beban Pajak PPh Pasal 4 (2)
91450 Income Taxes Expense (Beban Pajak PPh)

TOTAL
Debit Credit
 - -
selisih -
 For

Trial Balance
NO. ACCOUNT
Debit Credit
11100 Cash In Bank 861,076,606 -
11200 Petty Cash 10,000,000 -
11300 Accounts Receivable 2,156,387,000 -
11400 Allowance for Doubtful Debts - 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 Value Addes Taxes - In 188,689,600 -
11902 Prepaid Income Taxes 108,631,600 -
12100 Invesment 986,425,000 -
13100 Land 1,500,000,000 -
13200 Building 750,000,000 -
13201 Acumulated Depreciation - Builiding - 150,000,000
13300 Vehicle 18,250,000 -
13301 Accumulated Depreciation - Vehicle - -
13400 Equipment 154,200,000 -
13401 Accumulated Depreciation - Equipment - 30,840,000
21100 Accounts Payable - 2,075,585,600
21200 Accrued Expense - -
21300 Value Added Tax - Out (VAT - Out) - 214,217,000
21302 Income Tax Payable (21) - -
21303 Income Tax 23 Payable - -
21304 Income Tax Payable 25 - -
21305 Devidend Payable - 305,000,000
22100 Bank Jateng Loan - 244,964,600
31100 Capital Stock - 1,525,000,000
31200 Devidend 305,000,000 -
31300 Additional Paid In Capital - 305,000,000
31400 Retained Earnings - 1,417,700,642
Jumlah Yang Dipindahkan - -
Jumlah Yang Dipindahkan - -
41100 Sales - 13,425,630,000
41200 Sales Discount 190,368,360 -
41300 Sales Return and Allowance 300,800,000 -
51100 Cost of Merchandise Sold 10,517,896,000 -
51200 Purchase 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 Devidend Income - 47,080,000
81700 Gain (Loss) on Sales Of Fixed Asset 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
31500 Income Summary - -
TOTAL 19,952,080,702 19,952,080,702
 PT. ZALIA
WORKSHEET
For The Year Ended, December 31, 2016

Adjusment Adjustment Trial Balance

Debit Credit Debit Credit
0 197,584,984 663,491,622 -
0 454,500 9,545,500 -
200,000,000 0 2,356,387,000 -
0 21,578,950 - 117,819,350
0 0 709,280,000 -
0 9,192,500 950,000 -
0 3,120,000 - -
0 6,500,000 168,000,000 -
0 0 188,689,600 -
9,875,600 118,507,200 - -
0 0 986,425,000 -
0 0 1,500,000,000 -
0 0 750,000,000 -
0 3,125,000 - 153,125,000
0 0 18,250,000 -
0 190,104 - 190,104
0 0 154,200,000 -
0 1,285,000 - 32,125,000
0 0 - 2,075,585,600
0 40,547,200 - 40,547,200
0 0 - 214,217,000
0 1,849,000 - 1,849,000
0 0 - -
0 85,483,400 - 85,483,400
0 0 - 305,000,000
0 0 - 244,964,600
0 0 - 1,525,000,000
0 0 305,000,000 -
0 0 - 305,000,000
0 0 - 1,417,700,642
- - - -
0 0 - -
0 0 - 13,425,630,000
0 0 190,368,360 -
0 0 300,800,000 -
0 0 10,517,896,000 -
0 0 - 103,447,200
3,567,200 0 38,987,200 -
9,192,500 0 259,066,500 -
 21,578,950 0 21,578,950 -
0 0 23,920,000 -
4,600,104 0 85,078,854 -
3,120,000 0 37,440,000 -
6,500,000 0 78,000,000 -
38,829,000 0 445,609,000 -
0 0 16,470,000 -
454,500 0 29,952,050 -
0 2,749,280 - 14,124,540
0 0 - -
0 0 - -
0 0 - 47,080,000
0 0 24,375,000 -
0 0 23,757,696 -
196,800 0 2,361,600 -
137,464 0 8,893,704 -
194,115,000 0 194,115,000 -
492,167,118 492,167,118 20,108,888,636 20,108,888,636
 P/L Balance
Debit Credit Debit Credit
663,491,622 -
9,545,500 -
2,356,387,000 -
- 117,819,350
709,280,000 -
950,000 -
- -
168,000,000 -
188,689,600 -
- -
986,425,000 -
1,500,000,000 -
750,000,000 -
- 153,125,000
18,250,000 -
- 190,104
154,200,000 -
- 32,125,000
- 2,075,585,600
- 40,547,200
- 214,217,000
- 1,849,000
- -
- 85,483,400
- 305,000,000
- 244,964,600
- 1,525,000,000
305,000,000 -
- 305,000,000
- 1,417,700,642
- -
- -
- 13,425,630,000 - -
190,368,360 - - -
300,800,000 - - -
10,517,896,000 - - -
- 103,447,200 - -
38,987,200 - - -
259,066,500 - - -
 21,578,950 - - -
23,920,000 - - -
85,078,854 - - -
37,440,000 - - -
78,000,000 - - -
445,609,000 - - -
16,470,000 - - -
29,952,050 - - -
- 14,124,540 - -
- - - -
- - - -
- 47,080,000 - -
24,375,000 - - -
23,757,696 - - -
2,361,600 - - -
8,893,704 - - -
194,115,000 - - -
12,298,669,914 13,590,281,740 7,810,218,722 6,518,606,896
1,291,611,826 1,291,611,826
13,590,281,740 7,810,218,722
 PT. ZALIA
INCOME STATEMENT
For The Year Ended, December, 31, 2016

Sales 13,425,630,000
Sales Discount (190,368,360)
Sales Return and Allowance (300,800,000)
NET SALES 12,934,461,640
Cost of Merchandise Sold (10,517,896,000)
Purchase Discount 103,447,200
COST OF GOOD SOLD (10,414,448,800)
GROSS PROFIT
operating expenses
Utilities Expense 38,987,200
Office Supplies Expense 259,066,500
Doubtful Debts 21,578,950
Spoilage Expense 23,920,000
Depreciation Expense 85,078,854
Insurance Expense 37,440,000
Rent Expense 78,000,000
Wages & Salaries 445,609,000
Advertising Expense 16,470,000
Other Operating Expense 29,952,050
amount
operating profit
other income
Interest Income 14,124,540
Freights Collected -
Late Fees Collected -
Devidend Income 47,080,000
amount 61,204,540
other expense
Gain (Loss) on Sales Of Fixed Asset 24,375,000
Interest Expense 23,757,696
Bank Service Charges 2,361,600
amount (50,494,296)
total other income/ expense
earning before tax
taxes
Income Taxes Expense Article 4 (2) 8,893,704
Income Taxes Expense 194,115,000
amount 203,008,704
earning after taxes
16

2,520,012,840

(1,036,102,554)
1,483,910,286

10,710,244
1,494,620,530

(203,008,704)
1,291,611,826
 PT. ZALIA
EQUITY STATEMENT
For Years Ended December 31, 2016

additional paid
Description Common Stock Retained Earning
in capital
Balance at 30 Nopember 2016 1,225,000,000 245,000,000 1,417,700,642
isuance capital 300,000,000 60,000,000
Net Income 1,291,611,826
Devidends (305,000,000)
Balance at 31 December 2016 1,525,000,000 305,000,000 2,404,312,468

note: 1. deviden akan mengurangi modal akhir (deviden adalah keuntungan yang dibagikan)
 Total

2,887,700,642
360,000,000
1,291,611,826
(305,000,000)
4,234,312,468
 PT. ZALIA
BALANCE SHEET
As At December 31, 2016

ASSET 2,016
Current Assets
Cash In Bank 663,491,622
Petty Cash 9,545,500
Accounts Receivable 2,356,387,000
Allowance for Doubtful Debts (117,819,350)
Merchandise Inventory 709,280,000
Office Supplies 950,000
Prepaid Insurance -
Prepaid Rent 168,000,000
Value Addes Taxes - In 188,689,600
Prepaid Income Taxes -

Total Current Assets 3,978,524,372

Investment
Invesment 986,425,000

Total Investment 986,425,000

Fixed Assets
Land 1,500,000,000
Building 750,000,000
Acumulated Depreciation - Builiding (153,125,000)
Vehicle 18,250,000
Accumulated Depreciation - Vehicle (190,104)
Equipment 154,200,000
Accumulated Depreciation - Equipment (32,125,000)

Total Fixed Assets 2,237,009,896

TOTAL ASSETS 7,201,959,268
LIABILITIES
Current Liabilities
Accounts Payable 2,075,585,600
Accrued Expense 40,547,200
Value Added Tax - Out (VAT - Out) 214,217,000
Income Tax Payable (21) 1,849,000
Income Tax 23 Payable -
Income Tax Payable 25 85,483,400
Devidend Payable 305,000,000
amount 2,722,682,200
Long-Term Liabilities
Bank Jateng Loan 244,964,600

Total Long- Term Liabilities 244,964,600

Total Liabilities 2,967,646,800
EQUITY
Capital Stock 1,525,000,000
Additional Paid In Capital 305,000,000
Retained Earnings 2,404,312,468
Total Equity 4,234,312,468
TOTAL LIABILITIES AND EQUITY 7,201,959,268

balance -
 PT. ZALIA
CASH FLOW STATEMENT
December, 2016

CASH FLOW OPERATING ACTIVITIES sumber

Earning After Tax 1,291,611,826
Doubtful Debt 21,578,950 operating expense
Depreciation Expense 85,078,854 operating expense
Loss on sales of Fixed assets 24,375,000 operating expense
Account Receivable (956,387,000) current asset
Merchandise Inventory (182,720,000) current asset
Office Supplies 9,050,000 current asset
Prepaid Insurance 37,440,000 current asset
Prepaid Rent (90,000,000) current asset
VAT In (122,924,600) current asset
Prepaid Income Tax 0 current asset
Account Payable 88,404,600 current liabilities
Accrued Expense (7,012,800) current liabilities
VAT Out 123,567,000 current liabilities
Income Tax Payable 21 273,000 current liabilities
Income Tax Payable 23 0 current liabilities
Income Tax Payable 25 10,483,400 current liabilities

Net Cash flow From Operating activities 332,818,230

CASH FLOW INVESTING ACTIVITIES
investment (250,000,000) non current assetts
Sales on Vehicle (car) 150,000,000 fixes assetts
Purchase on Vehicle (vario) (18,250,000) fixes assetts
Net cash flow used to Investing activities (118,250,000)
CASH FLOW FINANCING ACTIVITIES
cash payment of bank loan (142,504,800) long term liabilities
isuance capital stock 300,000,000 equities
isuance capital stock 60,000,000 equities
payment of Devidend (150,000,000) current liabilities
Net Cash flow from financing activities 67,495,200

Net Decrease In Cash and equivalent Cash 282,063,430

Cash and Cash equivalent cash, 31 Des 2015 390,973,692
Cash and Cash equivalent cash, 31 Dec 2016 673,037,122

selisih 0
 analisis lap. Keuangan

2016 2015 selisih

1,291,611,826 Doubtful Debts, depreciation, and loss on car's sales
21,578,950 - 21,578,950 mengurangi laba tetapi tidak mempengaruhi kas
85,078,854 - 85,078,854 maka supaya mencerminkan laba yang sesungguhnya, harus dita
150,000,000 174,375,000 24,375,000 nilai jual < nilai buku
2,356,387,000 1,400,000,000 (956,387,000) pertambahan piutang
709,280,000 526,560,000 (182,720,000) pertambahan persediaan
950,000 10,000,000 9,050,000 mengalami pembebanan
- 37,440,000 37,440,000 mengalami pembebanan
168,000,000 78,000,000 (90,000,000) pertambahan asuransi dibayar dimuka
188,689,600 65,765,000 (122,924,600) pertambahan ppn masukan
- - -
2,075,585,600 1,987,181,000 88,404,600 penambahan utang = kas masuk
40,547,200 47,560,000 (7,012,800) penurunan biaya yg msh hrs dibyr
214,217,000 90,650,000 123,567,000 penambahan ppn keluaran
1,849,000 1,576,000 273,000 penambahan utang pajak
- - -
85,483,400 75,000,000 10,483,400 penambahan utang pajak

986,425,000 736,425,000 (250,000,000) penambahan investasi

150,000,000 150,000,000 di soal hal.4 penjualan vehicle
18,250,000 - (18,250,000) pembelian motor vario

244,964,600 387,469,400 (142,504,800) penurunan utang bank

300,000,000 - 300,000,000 penjualan saham 12.000 lembar @Rp. 25.000 (nilai nomina
60,000,000 - 60,000,000 12.000 lembar @Rp. 5.000 (diatas nilai noinal)
305,000,000 150,000,000 (150,000,000) deviden tahun 2015

282,063,430 penambahan kas dari ke 3 aktivitas prshn

381,973,692 9,000,000 390,973,692
663,491,622 9,545,500 673,037,122

-
ss on car's sales

sesungguhnya, harus ditambahkan ke arus kas

p. 25.000 (nilai nominal)

 PT. ZALIA
MEMORIAL JOURNAL (CLOSING)
December, 2016

Date Doc No. Description Acc. No. Debit

D 12 Sales 41100 13,425,630,000
e Purchase Discount 51200 103,447,200
c
interest income 81100 14,124,540
freight collected 81400 -
deviden income 81600 47,080,000
income summary 31500

12 income summary 31500 12,298,669,914

Sales discount 41200
Sales return and allowances 41300
Cost of merchandise sold 51100
Utilities Expense 61100
Office Supplies Expense 61200
Doubtful Debts 61300
Spoilage Expense 61400
Depreciation Expense 61500
Insurance Expense 61600
Rent Expense 61700
Wages & Salaries 61800
Advertising Expense 61900
Other Operating Expense 62000
Gain (Loss) on Sales Of Fixed Asset 81700
Interest Expense 82100
Bank Service Charges 82200
Income Taxes Expense Article 4 (2) 91400
Income Taxes Expense 91450

12 Income summary 31500 1,291,611,826

Retained earnings 31400

12 Retained earnings 31400 305,000,000

Deviden 31200

TOTAL
 Credit
menutup penjualan

13,590,281,740

menutup beban
190,368,360
300,800,000
10,517,896,000
38,987,200
259,066,500
21,578,950
23,920,000
85,078,854
37,440,000
78,000,000
445,609,000
16,470,000
29,952,050
24,375,000
23,757,696
2,361,600
8,893,704
194,115,000

menutup laba
1,291,611,826

menutup deviden
305,000,000
income summary 12,298,669,914 13,590,281,740
 PT. ZALIA
LEDGER
December 31, 2016

Account : Cash In Bank BNI

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 1,387,755,400.00
CPJ 1,142,945,408.00
adj 197,584,984

Account : Petty Cash

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 454,500

Account : Account Receivable

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 2,397,747,000.00
CRJ 1,201,110,000.00
MJ 41,360,000.00
ADJ 200,000,000
adj

Account : Allowances of Doubtful Debt

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 21,578,950
 31

Account : Merchandise Inventory

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 1,770,736,000.00
31 PJ 1,913,208,000.00
MJ 30,080,000.00
MJ 26,312,000.00

Account : Office Supplies

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 500,000.00
adj 9,192,500

Account : Prepaid Insurance

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 3,120,000

Account : Prepaid Rent

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 168,000,000.00
6,500,000
Account : Value Added Tax - In (VAT-In)
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 PJ 191,320,800.00
CPJ 78,904,000.00
MJ 2,631,200.00

Account : Prepaid Income Taxes

Date Description Ref Debet Credit
Des 01 Opening Balance √
ajd 9,875,600
adj 118,507,200

Account : Investment
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Land
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Building
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Acc Depr Building

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 3,125,000

Account : Vehicles
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 279,000,000.00
CPJ 18,250,000.00

Account : Acc Depr Vehicles

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 104,625,000
adj 190,104

Account : Equipment
Date Description Ref Debet Credit
Des 01 Opening Balance √
Account : Acc Depr Equipment
Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 1,285,000

Account : Account Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 PJ 2,104,528,800.00
31 CPJ 867,944,000.00
MJ 28,943,200.00

Account : Accrued Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 40,200,000.00
adj 3,567,200
adj 36,980,000

Account : Vat Out

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 217,977,000.00
CPJ 103,116,000.00
MJ 3,760,000.00
Account : Income Taxes Payable (21)
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 1,849,000.00
adj 1,849,000

Account : Income Taxes 23 Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account :Income Taxes Payable 25

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 9,875,600.00
adj 9,875,600
adj 75,607,800

Account : Devidend Payable

Date Description Ref Debet Credit
Des 01 Opening Balance √
MJ 305,000,000.00

Account : Bank Jateng Loan

 Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 11,875,400.00

Account : Capital Stock

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Devidend
Date Description Ref Debet Credit
Des 01 Opening Balance √
MJ 305,000,000.00
CJ 305,000,000

Account : Additional Paid In Capital

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Retained Earnings

Date Description Ref Debet Credit
Des 01 Opening Balance √
 31 CJ 1,291,611,826
31 CJ 305,000,000

Account : Income Summary

Date Description Ref Debet Credit
Des 31 Opening Balance √
31 closing jurnal 13,590,281,740
31 CJ 12,298,669,914
31 CJ 1,291,611,826

Account : Sales
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 2,179,770,000.00
31 closing jurnal cj 13,425,630,000

Account : Sales Discount

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 10,434,600.00
CJ 190,368,360

Account : Sales Return and Allowances

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 MJ 37,600,000.00
31 CJ 300,800,000
Account : Cost Of Merchandise Sold
Date Description Ref Debet Credit
Des 01 Opening Balance √
31 SJ 1,770,736,000.00
31 memorial journal MJ 30,080,000.00
cj 10,517,896,000

Account : Purchases Discount

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CPJ 5,447,200.00
31 closing journal CJ 103,447,200

Account : Utilities Expense

Date Description Ref Debet Credit
Des Opening Balance √
adj 3,567,200
cj 38,987,200

Account : Office Supplies Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 9,192,500
cj 259,066,500
Account : Doubtful Debts
Date Description Ref Debet Credit
Des 1 Opening Balance √
31 adj 21,578,950
31 cj 21,578,950

Account : Spoilage Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
cj 23,920,000

Account : Depreciation Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 4,600,104
cj 85,078,854

Account : Insurance Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 3,120,000
cj 37,440,000

Account : Rent Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
 adj 6,500,000
cj 78,000,000

Account : Wages and Salaries

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 38,829,000
cj 445,609,000

Account : Advertising Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 750,000.00
cj 16,470,000

Account : Other Operating Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 2,956,800.00
adj 454,500
cj 29,952,050

Account : Interest Income

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 ADJ 2,749,280
31 CJ 14,124,540
Account : Freights Collected
Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Late Fees Collected

Date Description Ref Debet Credit
Des 01 Opening Balance √

Account : Devidend Income

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 47,080,000.00
CJ 47,080,000

Account : Gain (Loss) on Sales of Fixed Assets

Date Description Ref Debet Credit
Des 01 Opening Balance √
31 CRJ 24,375,000.00
cj 24,375,000
Account : Interest Expense
Date Description Ref Debet Credit
Des 01 Opening Balance √
CPJ 1,979,808.00
cj 23,757,696

Account : Bank Service Charge

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 196,800
cj 2,361,600

Account : Income Taxes Expense Article 4 (2)

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 137,464
cj 8,893,704

Account : Income Taxes Expense

Date Description Ref Debet Credit
Des 01 Opening Balance √
adj 194,115,000
cj 194,115,000
 Account Number: 11100
Balance
Debet Credit
616,266,614
2,004,022,014
861,076,606
663,491,622

Account Number: 11200

Balance
Debet Credit
10,000,000
9,545,500

Account Number : 11300

Balance
Debet Credit
1,001,110,000
3,398,857,000
2,197,747,000
2,156,387,000
2,356,387,000

Account Number : 11400

Balance
Debet Credit
96,240,400
117,819,350
 Account Number : 11500
Balance
Debet Credit
563,040,000
(1,207,696,000)
705,512,000
735,592,000
709,280,000

Account Number : 11600

Balance
Debet Credit
9,642,500
10,142,500
950,000

Account Number : 11700

Balance
Debet Credit
3,120,000
-

Account Number : 11800

Balance
Debet Credit
6,500,000
174,500,000
168,000,000
 Account Number : 11900
Balance
Debet Credit
78,904,000
270,224,800
191,320,800
188,689,600

Account Number : 11902

Balance
Debet Credit
108,631,600
118,507,200
-

Account Number : 12100

Balance
Debet Credit
986,425,000

Account Number : 13100

Balance
Debet Credit
1,500,000,000

Account Number : 13200

Balance
Debet Credit
750,000,000

Account Number : 13201

Balance
Debet Credit
150,000,000
153,125,000

Account Number : 13300

Balance
Debet Credit
279,000,000
-
18,250,000

Account Number : 13301

Balance
Debet Credit
104,625,000
-
190,104

Account Number : 13400

Balance
Debet Credit
154,200,000
 Account Number : 13401
Balance
Debet Credit
30,840,000
32,125,000

Account Number : 21100

Balance
Debet Credit
867,944,000
2,972,472,800
2,104,528,800
2,075,585,600

Account Number : 21200

Balance
Debet Credit
40,200,000
-
3,567,200
40,547,200

Account Number : 21300

Balance
Debet Credit
103,116,000
321,093,000
217,977,000
214,217,000
 Account Number : 21302
Balance
Debet Credit
1,849,000
-
1,849,000

Account Number : 21303

Balance
Debet Credit

Account Number : 21304

Balance
Debet Credit
9,875,600
-
9,875,600
85,483,400

Account Number : 21305

Balance
Debet Credit

305,000,000

Account Number : 22100

 Balance
Debet Credit
256,840,000
244,964,600

Account Number : 31100

Balance
Debet Credit
1,525,000,000

Account Number : 31200

Balance
Debet Credit

305,000,000
-

Account Number : 31300

Balance
Debet Credit
305,000,000

Account Number : 31400

Balance
Debet Credit
1,417,700,642
 2,709,312,468
2,404,312,468

Account Number : 31500

Balance
Debet Credit
-
13,590,281,740
1,291,611,826
-

Account Number : 41100

Balance
Debet Credit
11,245,860,000
13,425,630,000
-

Account Number : 41200

Balance
Debet Credit
179,933,760
190,368,360
-

Account Number : 41300

Balance
Debet Credit
263,200,000
300,800,000
-
 Account Number : 51100
Balance
Debet Credit
8,777,240,000
10,547,976,000
10,517,896,000
-

Account Number : 51200

Balance
Debet Credit
98,000,000
103,447,200
-

Account Number : 61100

Balance
Debet Credit
35,420,000
38,987,200
-

Account Number : 61200

Balance
Debet Credit
249,874,000
259,066,500
-
 Account Number : 61300
Balance
Debet Credit
-
21,578,950
-

Account Number : 61400

Balance
Debet Credit
23,920,000
-

Account Number : 61500

Balance
Debet Credit
80,478,750
85,078,854
-

Account Number : 61600

Balance
Debet Credit
34,320,000
37,440,000
-

Account Number : 61700

Balance
Debet Credit
71,500,000
 78,000,000
-

Account Number : 61800

Balance
Debet Credit
406,780,000
445,609,000
-

Account Number : 61900

Balance
Debet Credit
15,720,000
16,470,000
-

Account Number : 62000

Balance
Debet Credit
26,540,750
29,497,550
29,952,050
-

Account Number : 81100

Balance
Debet Credit
11,375,260
14,124,540
-
 Account Number : 81400
Balance
Debet Credit
-

Account Number : 81500

Balance
Debet Credit

Account Number : 81600

Balance
Debet Credit

47,080,000
-

Account Number : 81700

Balance
Debet Credit

24,375,000
-
 Account Number : 82100
Balance
Debet Credit
21,777,888
23,757,696
-

Account Number : 82200

Balance
Debet Credit
2,164,800
2,361,600
-

Account Number : 91400

Balance
Debet Credit
8,756,240
8,893,704
-

Account Number : 91450

Balance
Debet Credit

194,115,000
-
 PT. ZALIA
CLOSING BALANCE
December, 2016

ACC. NO. ACCOUNT

11100 Cash In Bank (Kas di Bank)
11200 Petty Cash (Kas Kecil)
11300 Accounts Receivable (Piutang Usaha)
11400 Allowance for Doubtful Debts (Penyisihan Piutang Tak Tertagih)
11500 Merchandise Inventory (Persediaan Barang Dagang)
11600 Office Supplies (Perlengkapan Kantor)
11700 Prepaid Insurance (Asuransi Dibayar Dimuka)
11800 Prepaid Rent (Sewa Dibayar Dimuka)
11900 Value Addes Taxes - In (PPN Masukan)
11902 Prepaid Income Taxes (Pajak Penghasilan Dibayar Dimuka)
12100 Invesment (Investasi)
13100 Land (Tanah)
13200 Building (Bangunan)
13201 Acumulated Depreciation - Builiding (Akumulasi Peny. Bangunan)
13300 Vehicle (Kendaraan)
13301 Accumulated Depreciation - Vehicle (Akum. Penyusutan Kendaraan)
13400 Equipment (Peralatan)
13401 Accumulated Depreciation - Equipment (Akum. Peny. Peralatan)
21100 Accounts Payable (Hutang Dagang)
21200 Accrued Expense (Biaya yg msh harus dibayar)
21300 Value Added Tax - Out (VAT - Out) (PPN - Keluaran)
21302 Income Tax Payable 21 (Hutang PPh 21)
21303 Income Tax 23 Payable (Hutang PPh 23)
21304 Income Tax Payable 25 (Hutang PPh 25)
21305 Devidend Payable (Hutang Deviden)
22100 Bank Jateng Loan (Pinjaman Bank Jateng)
31100 Capital Stock (Modal saham)
31200 Devidend (Deviden)
31300 Additional Paid In Capital (Tambahan modal disetor)
31400 Retained Earnings (laba Ditahan)

TOTAL
 DEBIT CREDIT
663,491,622
9,545,500
2,356,387,000
117,819,350
709,280,000
950,000
0
168,000,000
188,689,600
0
986,425,000
1,500,000,000
750,000,000
153,125,000
18,250,000
190,104
154,200,000
32,125,000
2,075,585,600
40,547,200
214,217,000
1,849,000
0
85,483,400
305,000,000
244,964,600
1,525,000,000
0
305,000,000
2,404,312,468

7,505,218,722 7,505,218,722

SELISIH 0