PT BERKAH

TRIAL BALANCE
PER 31 DESEMBER 2013
Debit Credit
Acc. No. Account
Rp Rp
1-1110 Cash in Bank 145,257,500
1-1120 Petty Cash 3,000,000
1-1210 Account Receivable 111,575,000
1-1220 Allowance for Doubtful Debt 3,600,000
1-1310 Merchandise Inventory 56,500,000
1-1320 Supplies 7,300,000
1-1410 Prepaid Rent 1,500,000
1-1420 Prepaid Insurance 4,000,000
1-2100 Stock Investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at Cost 160,000,000
1-3220 Building Accum. Dep. 15,250,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accum. Dep.
1-3401 Equipment at Cost 65,000,000
1-3402 Equipment Accum. Dep. 21,500,000
2-1110 Credit Card
2-1210 Accounts Payable 39,480,000
2-1211 Accrued Expense
2-1212 Income Tax Payable 187,500
2-1213 VAT Payable
2-1310 Value Added Tax - VAT Out 83,190,000
2-1320 Value Added Tax - VAT In 59,680,000
2-2100 Bank Mandiri Loans 85,000,000
3-1100 Common Stock 790,000,000
3-1200 Retained Earnings 53,000,000
3-1300 Income Summary
4-1100 Sales of Merchandise 649,400,000
4-2100 Freight Collected 8,000,000
4-2200 Late Fees Collected
4-2300 Sales Discount 8,665,000
5-1100 Cost of Goods Sold 384,740,000
5-2000 Freight Paid 1,320,000
5-3000 Purchase Discount 1,970,000
6-1100 Adertising Expense 14,800,000
6-1200 In Store promotion Expenses 8,000,000
6-1210 Utility Expense 7,200,000
6-1220 Telephone Expense 5,400,000
6-2300 Rent Expense 12,500,000
6-2400 Supplies Expense 7,600,000
6-2500 Maintenance & Repair Expense 10,750,000
6-2600 Bad Debts Expense 2,000,000
6-2700 Depreciation Expense 13,750,000
6-2800 Insurance Expense 6,500,000
6-2900 Late Fees Expenses 220,000
6-3100 Wages & Salaries 30,250,000
8-1000 Interest Income 3,500,000
8-2000 Devidend Income 8,500,000
9-1000 Interest Expense 5,570,000
9-2000 Bank Service Charge 7,500,000
9-3000 Income Tax Expense
9-4000 Gain & Loss Sales Vehicle 12,000,000
1,762,577,500 1,762,577,500
DOKUMEN NEGARA Paket 1

LEMBAR KERJA
UJI KOMPETENSI KEAHLIAN AKUNTANSI
" PT BERKAH "

KOMPETENSI KEAHLIAN : AKUNTANSI

MATA UJI : MENYELESAIKAN SIKLUS AKUNTANSI

NAMA PESERTA :

NOMOR PESERTA :

TANDA TANGAN :

WAKTU MULAI PUKUL :

SELESAI PUKUL :

TOTAL WAKTU : MENIT

TANGGAL :
LEDGER " PT BERKAH "

Acct Name : Cash in Bank Acct No. : 1-1110

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 138,060,000
31 Receipt CRJ-1 111,150,000 249,210,000
31 Payment CPJ-1 103,952,500 145,257,500

Acct Name : Petty Cash Acct No. : 1-1120

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 3,000,000
31 Payment CPJ-1 3,350,000 6,350,000
31 Petty Cash PC-1 3,350,000 3,000,000

Acct Name : Account Receivable Acct No. : 1-1210

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 55,000,000
31 Sales SJ-1 89,575,000 144,575,000
31 Receipt CRJ-1 33,000,000 111,575,000

Acct Name : Allowance for Doubtful Debt Acct No. : 1-1220

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 3,600,000

Acct Name : Merchandise Inventory Acct No. : 1-1310

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 82,000,000
31 Purchases PJ-1 38,000,000 120,000,000
31 Receipt CRJ-1 9,000,000 111,000,000
31 General GJ-1 54,500,000 56,500,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Supplies Acct No. : 1-1320
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 6,800,000
31 Petty Cash PC-1 500,000 7,300,000

Acct Name : Prepaid Rent Acct No. : 1-1410

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 1,500,000

Acct Name : Prepaid Insurance Acct No. : 1-1420

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,000,000

Acct Name : Stock Investments Acct No. : 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 335,000,000

Acct Name : Land Acct No. : 1-3100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 275,000,000

Acct Name : Building at Cost Acct No. : 1-3210

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 160,000,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Building Accum. Dep. Acct No. : 1-3220
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 15,250,000

Acct Name : Vehicle at Cost Acct No. : 1-3301

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 80,000,000
31 Receipt CRJ-1 80,000,000 -

Acct Name : Vehicle Accum. Dep. Acct No. : 1-3302

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 5,000,000
31 Receipt CRJ-1 5,000,000 -

Acct Name : Equipment at Cost Acct No. : 1-3401

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 65,000,000

Acct Name : Equipment Accum. Dep. Acct No. : 1-3402

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 21,500,000

Acct Name : Credit Card Acct No. : 2-1110

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,200,000
31 Payment CPJ-1 4,200,000 -

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Accounts Payable Acct No. : 2-1210
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 77,000,000
31 Purchases PJ-1 41,900,000 118,900,000
31 Payment CPJ-1 77,000,000 41,900,000
31 General GJ-1 2,420,000 39,480,000

Acct Name : Accrued Expense Acct No. : 2-1211

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 1,300,000
31 Petty Cash PC-1 1,300,000 -

Acct Name : Income Tax Payable Acct No. : 2-1212

Balance
Date Description Ref Debit Credit
Debit Credit
Des 31 Payment CPJ-1 187,500 187,500

Acct Name : VAT Payable Acct No. : 2-1213

Balance
Date Description Ref Debit Credit
Debit Credit
Des

Acct Name : Value Added Tax - VAT Out Acct No. : 2-1310
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 73,700,000
31 Sales SJ-1 8,110,000 81,810,000
31 Receipt CRJ-1 1,380,000 83,190,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Value Added Tax - VAT In Acct No. : 2-1320
Balance
G Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 56,100,000
31 Purchases PJ-1 3,800,000 59,900,000
31 General GJ-1 220,000 59,680,000

Acct Name : Bank Mandiri Loans Acct No. : 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 100,000,000
31 Payment CPJ-1 15,000,000 85,000,000

Acct Name : Common Stock Acct No. : 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 790,000,000

Acct Name : Retained Earnings Acct No. : 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 53,000,000

Acct Name : Income Summary Acct No. : 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Des

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Sales of Merchandise Acct No. : 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 554,500,000
31 Sales SJ-1 81,100,000 635,600,000
31 Receipt CRJ-1 13,800,000 649,400,000

Acct Name : Freight Collected Acct No. : 4-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 7,500,000
31 Sales SJ-1 365,000 7,865,000
31 Receipt CRJ-1 135,000 8,000,000

Acct Name : Late Fees Collected Acct No. : 4-2200

Balance
Date Description Ref Debit Credit
Debit Credit
Des

Acct Name : Sales Discount Acct No. : 4-2300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 8,500,000
31 Receipt CRJ-1 165,000 8,665,000

Acct Name : Cost of Goods Sold Acct No. : 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 323,440,000
31 Receipt CRJ-1 9,000,000 332,440,000
31 General GJ-1 52,300,000 384,740,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Freight Paid Acct No. : 5-2000
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 1,220,000
31 Purchases PJ-1 100,000 1,320,000

Acct Name : Purchase Discount Acct No. : 5-3000

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 1,090,000
31 Payment CPJ-1 880,000 1,970,000

Acct Name : Adertising Expense No. Akun : 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 14,000,000
31 Petty Cash PC-1 800,000 14,800,000

Acct Name : In Store promotion Expenses No. Akun : 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 8,000,000

Acct Name : Utility Expense No. Akun : 6-1210

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 7,200,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Telephone Expense No. Akun : 6-1220
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 5,400,000

Acct Name : Rent Expense No. Akun : 6-2300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 12,500,000

Acct Name : Supplies Expense No. Akun : 6-2400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 7,600,000

Acct Name : Maintenance & Repair Expense No. Akun : 6-2500

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 10,000,000
31 Petty Cash PC-1 750,000 10,750,000

Acct Name : Bad Debts Expense No. Akun : 6-2600

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 2,000,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Acct Name : Depreciation Expense No. Akun : 6-2700
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 13,750,000

Acct Name : Depreciation Expense No. Akun : 6-2800

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 6,500,000

Acct Name : Depreciation Expense No. Akun : 6-2900

Balance
Date Description Ref Debit Credit
Debit Credit
Des 31 Payment CPJ-1 220,000 220,000

Acct Name : Depreciation Expense No. Akun : 6-3100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 26,500,000
31 Payment CPJ-1 3,750,000 30,250,000

Acct Name : Depreciation Expense No. Akun : 8-1000

Balance
Date Description Ref Debit Credit
Debit Credit

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

Des 1 Balance ü 3,500,000

Acct Name : Depreciation Expense No. Akun : 8-2000

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 8,500,000

Acct Name : Depreciation Expense No. Akun : 9-1000

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,070,000
31 Payment CPJ-1 1,500,000 5,570,000

Acct Name : Depreciation Expense No. Akun : 9-2000

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 7,500,000

Acct Name : Depreciation Expense No. Akun : 9-3000

Balance
Date Description Ref Debit Credit
Debit Credit
Des

Acct Name : Depreciation Expense No. Akun : 9-4000

Balance
Date Description Ref Debit Credit

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

 Date Description Ref Debit Credit
Debit Credit
Des 31 Receipt CRJ-1 12,000,000 12,000,000

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-9

LEDGER

Acct Name : #N/A Acct No. : 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 82,086,250
31 Receipt CRJ-1 586,900,000 668,986,250
31 Disbursement CDJ-1 432,300,000 236,686,250
31 Adjustment AJ-1 5,070,000 241,756,250

Acct Name : Petty Cash Acct No. : 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 9,800,000
31 Disbursement CDJ-1 7,500,000 17,300,000
31 Petty Cash PC-1 3,050,000 14,250,000

Acct Name : Allowance for Doubtful Debt Acct No. : 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 85,800,000
31 Sales SJ-1 941,600,000 1,027,400,000
31 Receipt CRJ-1 313,500,000 713,900,000
31 General GJ-1 55,000,000 658,900,000

Acct Name : Supplies Acct No. : 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,290,000
31 Receipt CRJ-1 7,200,000 11,490,000
31 Adjustment AJ-1 21,455,000 32,945,000

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Prepaid Insurance Acct No. : 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 520,000,000
31 Purchases PJ-1 1,008,400,000 1,528,400,000
31 General GJ-1 44,500,000 1,572,900,000
31 General GJ-1 998,000,000 574,900,000

Acct Name : Prepaid Insurance Acct No. : 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 9,800,000
31 Petty Cash PC-1 900,000 10,700,000
31 Adjustment AJ-1 5,850,000 4,850,000

Acct Name : Prepaid Insurance Acct No. : 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 15,300,000
31 Adjustment AJ-1 1,250,000 14,050,000

Acct Name : Prepaid Insurance Acct No. : 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 21,300,000
31 Adjustment AJ-1 2,500,000 18,800,000

Acct Name : Prepaid Insurance Acct No. : 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 16,500,000
31 Adjustment AJ-1 1,500,000 18,000,000

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Prepaid Insurance Acct No. : 1-1910
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 6,300,000
31 Purchases PJ-1 100,840,000 107,140,000
31 General GJ-1 10,400,000 96,740,000

Acct Name : Stock Investments Acct No. : 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 63,300,000

Acct Name : Stock Investments Acct No. : 1-2110

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 16,500,000
31 Adjustment AJ-1 1,318,750 17,818,750

Acct Name : Equipment Accum. Dep. Acct No. : 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 69,300,000
31 Purchases PJ-1 1,109,240,000 1,178,540,000
31 Disbursement CDJ-1 355,300,000 823,240,000
31 General GJ-1 45,100,000 778,140,000

Acct Name : Credit Card Acct No. : 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 3,900,000
31 Disbursement CDJ-1 2,500,000 1,400,000
31 Petty Cash PC-1 975,000 425,000
31 Adjustment AJ-1 4,500,000 4,925,000

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : VAT Payable Acct No. : 2-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 1,500,000
31 Disbursement CDJ-1 1,500,000 -
31 General GJ-1 5,000,000 5,000,000
31 Adjustment AJ-1 24,402,500 29,402,500

Acct Name : Value Added Tax - VAT In Acct No. : 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 7,800,000
31 Sales SJ-1 85,600,000 93,400,000
31 Receipt CRJ-1 24,200,000 117,600,000
31 Disbursement CDJ-1 1,500,000 116,100,000
31 General GJ-1 11,300,000 104,800,000

Acct Name : Bank Mandiri Loans Acct No. : 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 301,000,000
31 Disbursement CDJ-1 16,000,000 285,000,000

Acct Name : Common Stock Acct No. : 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 200,000,000

Acct Name : Retained Earnings Acct No. : 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 165,250,000
31 Closing CJ-1 50,000,000 115,250,000
31 Closing CJ-1 137,265,000 252,515,000

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Income Summary Acct No. : 3-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Des 31 Disbursement CDJ-1 45,000,000 45,000,000
31 General GJ-1 5,000,000 50,000,000
31 Closing CJ-1 50,000,000 -

Acct Name : Income Summary Acct No. : 3-1400

Balance
Date Description Ref Debit Credit
Debit Credit
31 Closing CJ-1 1,612,720,000 1,612,720,000
31 Closing CJ-1 1,612,720,000 -

Acct Name : Sales of Merchandise Acct No. : 4-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 503,300,000
31 Sales SJ-1 856,000,000 1,359,300,000
31 Receipt CRJ-1 242,000,000 1,601,300,000
31 Closing CJ-1 1,601,300,000 -

Acct Name : Sales of Merchandise Acct No. : 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 31 General GJ-1 50,000,000 50,000,000
31 Closing CJ-1 50,000,000 -

Acct Name : Cost of Goods Sold Acct No. : 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 314,100,000
31 General GJ-1 957,000,000 1,271,100,000
31 General GJ-1 44,500,000 1,226,600,000
31 Closing CJ-1 1,226,600,000 -

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Purchase Discount Acct No. : 6-1000
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,200,000
31 Petty Cash PC-1 675,000 4,875,000
31 Closing CJ-1 4,875,000 -

Acct Name : Adertising Expense Acct No. : 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 8,700,000
31 Adjustment AJ-1 1,000,000 9,700,000
31 Closing CJ-1 9,700,000 -

Acct Name : In Store promotion Expenses Acct No. : 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 4,750,000
31 Adjustment AJ-1 5,850,000 10,600,000
31 Closing CJ-1 10,600,000 -

Acct Name : Telephone Expense Acct No. : 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 3,217,500
31 Adjustment AJ-1 21,455,000 24,672,500
31 Closing CJ-1 24,672,500 -

Acct Name : Telephone Expense Acct No. : 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 14,506,250
31 Adjustment AJ-1 1,318,750 15,825,000
31 Closing CJ-1 15,825,000 -

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Telephone Expense No. Akun : 6-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 14,300,000
31 Adjustment AJ-1 1,250,000 15,550,000
31 Closing CJ-1 15,550,000 -

Acct Name : Telephone Expense No. Akun : 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 23,300,000
31 Adjustment AJ-1 2,500,000 25,800,000
31 Closing CJ-1 25,800,000 -

Acct Name : Telephone Expense No. Akun : 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 36,300,000
31 Adjustment AJ-1 3,500,000 39,800,000
31 Closing CJ-1 39,800,000 -

Acct Name : Telephone Expense No. Akun : 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 9,300,000
31 Petty Cash PC-1 500,000 9,800,000
31 Adjustment AJ-1 9,800,000 -
31 Closing CJ-1

Acct Name : Depreciation Expense No. Akun : 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 6,100,000
31 Adjustment AJ-1 5,320,000 11,420,000
31 Closing CJ-1 11,420,000 -

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : Depreciation Expense No. Akun : 9-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 9,480,000
31 Disbursement CDJ-1 3,000,000 12,480,000
31 Closing CJ-1 12,480,000 -

Acct Name : Depreciation Expense No. Akun : 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Balance ü 6,600,000
31 Adjustment AJ-1 250,000 6,850,000
31 Closing CJ-1 6,850,000 -

Acct Name : Depreciation Expense No. Akun : 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 31 Adjustment AJ-1 22,902,500 22,902,500
31 Closing CJ-1 22,902,500 -

Acct Name : No. Akun :

Balance
Date Description Ref Debit Credit
Debit Credit

Acct Name : No. Akun :

Balance
Date Description Ref Debit Credit
Debit Credit

6018-P2-10/11
Hak Cipta Pada Depdiknas
Acct Name : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit

6018-P2-10/11
Hak Cipta Pada Depdiknas
 PT BERKAH
ADJUSTMENT JOURNAL
PER 31 DESEMBER 2013
AJ-1
Evidence Debit Credit
Date Description Pos Ref
Number Rp Rp
Des

TOTAL

RECAPITULATION :
Debit Kredit
Acc No. Total ( Rp ) Acc No. Total ( Rp )

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-1

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-1
 PT BERKAH
WORK SHEET
PER 31 DESEMBER 2013
Trial Balance Adjusment Trial Balance after Adjst Profit & Loss Balance Sheet
Acc No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1-1110 Cash in Bank
1-1120 Petty Cash
1-1210 Account Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-2100 Stock Investments
1-3100 Land
1-3210 Building at Cost
1-3220 Building Accum. Dep.
1-3301 Vehicle at Cost
1-3302 Vehicle Accum. Dep.
1-3401 Equipment at Cost
1-3402 Equipment Accum. Dep.
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accrued Expense
2-1212 Income Tax Payable
2-1213 VAT Payable
2-1310 Value Added Tax - VAT Out
2-1320 Value Added Tax - VAT In
2-2100 Bank Mandiri Loans
3-1100 Common Stock
3-1200 Retained Earnings
3-1300 Income Summary
4-1100 Sales of Merchandise
4-2100 Freight Collected
4-2200 Late Fees Collected

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 PT BERKAH
WORK SHEET
PER 31 DESEMBER 2013
Trial Balance Adjusment Trial Balance after Adjst Profit & Loss Balance Sheet
Acc No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
4-2300 Sales Discount
5-1100 Cost of Goods Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-1100 Adertising Expense
6-1200 In Store promotion Expenses
6-1210 Utility Expense
6-1220 Telephone Expense
6-2300 Rent Expense
6-2400 Supplies Expense
6-2500 Maintenance & Repair Expense
6-2600 Bad Debts Expense
6-2700 Depreciation Expense
6-2800 Insurance Expense
6-2900 Late Fees Expenses
6-3100 Wages & Salaries
8-1000 Interest Income
8-2000 Devidend Income
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Gain & Loss Sales Vehicle

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 -

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-3

 PT BERKAH
PROFIT & LOSS STATEMENT
PER 31 DESEMBER 2013
Revenues :

NET SALES
Cost Of Goods Sold :

Cost Of Goods Sold

Gross Profit
Operating Expences :

Total Expences
Operating Net Profit
Other Revenues and Gains :

Total Other Revenues

Other Expences and Loss :

Total Other Expences

Earning Before Tax

Earning after Tax

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-4

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-4
 PT BERKAH
BALANCE SHEET
PER 31 DESEMBER 2013
ASSET LIABILITIES & EQUITY
Current Assets Current Liabilities

TOTAL CURRENT LIABILITIES

LONG TERM LIABILITIES :
TOTAL CURRENT ASSET
LONG TERM INVESTMENT :

EQUITY :
FIXED ASSET :

TOTAL EQUITY

Total Fixed Assets

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-5

 PT BERKAH
RETAINED EARNINGS STATEMENT
PER 31 DESEMBER 2013
Beginning Reatined Earnings
Earning after Tax

Ending Retained Earnings

PT BERKAH
TRIAL BALANCE AFTER CLOSING
PER 31 DESEMBER 2013
ACC NO. ACCOUNT NAME DEBIT CREDIT
1-1110 Cash in Bank
1-1120 Petty Cash
1-1210 Account Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-2100 Stock Investments
1-3100 Land
1-3210 Building at Cost
1-3220 Building Accum. Dep.
1-3301 Vehicle at Cost
1-3302 Vehicle Accum. Dep.
1-3401 Equipment at Cost
1-3402 Equipment Accum. Dep.
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accrued Expense
2-1212 Income Tax Payable
2-1213 VAT Payable
2-1310 Value Added Tax - VAT Out
2-1320 Value Added Tax - VAT In
2-2100 Bank Mandiri Loans
3-1100 Common Stock
3-1200 Retained Earnings

TOTAL

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-7

 PT BERKAH
CASH FLOW
PER 31 DESEMBER 2013
CASH FLOWS FROM OPERATING ACTIVITIES:

Arus Kas bersih Dari Aktivitas Operasi

CASH FLOWS FROM INVESTING ACTIVITIES :

Arus Kas bersih untuk Aktivitas investasi

CASH FLOWS FROM FINANCING ACTIVITIES :

Arus Kas bersih untuk Aktivitas Pendanaan

Kenaikan/penurunan Bersih Kas

Kas dan setara Kas awal periode

Kas dan Setara Kas Akhir Periode

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-7

 PT BERKAH
CLOSING ENTRY
PER 31 DESEMBER 2013
CJ-1
Evidence Debit Credit
Date Description Pos Ref
Number Rp Rp
Des

TOTAL

RECAPITULATION :
Debit Kredit
Acc No. Total ( Rp ) Acc No. Total ( Rp )

6018-P1-13/14 Hak Cipta Pada Kemdikbud LPK-8