PD MITRA

LABA RUGI
31 DESEMBER 2016
Sales 1,530,800,000
Sales Retur 52,000,000
Sales Diskon 310,000
52,310,000
Net Sales 1,478,490,000
Cost of goods Sold 1,169,865,000
Freight Paid 9,800,000
Purchases discount - 260,000
Cost of goods Sold 1,179,405,000
Gross Profit 299,085,000
Operating Expense
Advertising Expenses 4,400,000
Telephone & Electricity expenses 10,100,000
Store Supplies Expenses 8,450,000
Bad Debt Expense 14,242,500
Depreciation Expense 17,200,000
Insurance Expense 15,800,000
Rent Expense 25,800,000
Wages & Salaries 40,800,000
Other Operating Expense 10,100,000
Amount Operating Expenses 146,892,500
Operating Profit 152,192,500
Other Income / Expense :
Interest Revenue 10,800,000
Freight Colected 2,500,000
Amount Other Income 13,300,000
Other Expense
Interest Expense 11,800,000
Bank Service Charge 6,800,000
Income Tax Expense 24,755,000
Amount Other Expense 43,355,000
Total Other Income/Expense - 30,055,000
Net Profit Before Tax 122,137,500
 PD MITRA
LAPORAN PERUBAHAN MODAL
31 DESEMBER 2016
Ruchdiana Capital Awal 326,950,000
Net Profit 122,137,500
Ruchdiana Drawing 26,400,000
95,737,500
Ruchdiana Capital Akhir 422,687,500
 PD MITRA
NERACA
31 DESEMBER 2016
AKTIVA PASSIVA
AKTIVA LANCAR KEWAJIBAN
Cash in Bank 194,450,000 Accounts Payable 728,199,000
Petty Cash 10,000,000 Expense Payable 5,450,000
Accounts Receivable 660,850,000 Income Tax Payable 10,005,000
Allowance for Doubtful Debt - 33,042,500 PPN Payable 7,941,000
Merchandise Inventory 575,625,000 PPN Outcome -
Store Supplies 6,500,000 PPN Income -
Prepaid Insurance 16,000,000 JUMLAH KEWAJIBAN 751,595,000
Prepaid Rent 20,000,000
Prepaid Tax - EQUITAS
JUMLAH AKTIVA LANCAR 1,450,382,500 Bank BCA Loan 285,000,000
AKTIVA TETAP Hendrawan Capital 422,687,500
Equipment at Cost 26,100,000
Equipment Accum Dep - 17,200,000 JUMLAH EQUITAS 422,687,500
JUMLAH AKTIVA TETAP 8,900,000
TOTAL AKTIVA 1,459,282,500 TOTAL PASSIVA 1,459,282,500
 PD MITRA
NERACA PERBANDINGAN
Neraca Saldo 31 Neraca Saldo 31
No Mutasi
Nama Akun Desember 2015 Desember 2016
Akun
Debit Credit Debit Credit Debit Credit
11100 Cash in Bank 40,500,000 ### 153,950,000
11200 Petty Cash 10,000,000 10,000,000
11300 Accounts Receivable 85,800,000 ### 575,050,000
11400 Allowance for Doubtful Debt 12,800,000 33,042,500 20,242,500
11500 Merchandise Inventory ### ### 55,625,000
11600 Store Supplies 9,000,000 6,500,000 - 2,500,000
11700 Prepaid Insurance 17,500,000 16,000,000 - 1,500,000
11800 Prepaid Rent 22,500,000 20,000,000 - 2,500,000
11800 Prepaid Tax
12000 Equipment at Cost 22,800,000 26,100,000 3,300,000
12100 Equipment Accum Dep 16,500,000 17,200,000 700,000
21100 Accounts Payable 69,300,000 ### 658,899,000
21200 Expense Payable 3,900,000 5,450,000 1,550,000
21300 Income Tax Payable 10,005,000 10,005,000
21400 PPN Payable 7,941,000 7,941,000
21500 PPN Outcome 4,500,000 - - 4,500,000
21600 PPN Income 3,000,000 - - 3,000,000
22100 Bank BCA Loan ### 285,000,000 - 15,000,000
31100 Hendrawan Capital ### 326,950,000
31200 Hendrawan Drawing 25,400,000 26,400,000 1,000,000
41100 Sales ### ### ###
41200 Sales Retur 52,000,000 52,000,000
41300 Sales Diskon 310,000 310,000
41400 Freight Colected 2,500,000 2,500,000
51100 Cost of goods Sold ### ### 840,465,000
51200 Purchases discount 260,000 260,000
51200 Freight Paid 8,800,000 9,800,000 1,000,000
61000 Advertising Expenses 4,400,000 4,400,000 -
61100 Telephone & Electricity ex 8,900,000 10,100,000 1,200,000
61200 Store Supplies Expenses 4,950,000 8,450,000 3,500,000
61300 Bad Debt Expense 14,242,500 14,242,500
61400 Depreciation Expense 16,500,000 17,200,000 700,000
61500 Insurance Expense 14,300,000 15,800,000 1,500,000
61600 Rent Expense 23,300,000 25,800,000 2,500,000
61700 Wages & Salaries 36,300,000 40,800,000 4,500,000
61800 Other Operating Expense 9,300,000 10,100,000 800,000
71100 Interest Revenue 5,800,000 10,800,000 5,000,000
81100 Interest Expense 8,800,000 11,800,000 3,000,000
81200 Bank Service Charge 6,600,000 6,800,000 200,000
81300 Income Tax Expense 15,000,000 24,755,000 9,755,000
Amount ### ### ### ### ### ###