I_19080304009_Idha Rahma Iswianti

PELAPORAN KEUANGAN
PT. SINAR JAYA – SURABAYA
Untuk Periode Yang Berakhir
31 Desember 2019
 PT SINAR JAYA TERVALIDASI
JURNAL UMUM (PENYESUAIAN)
BULAN DESEMBER 2019

Hal 2
NO. POS
TANGGAL KETERANGAN DEBIT KREDIT
BUKTI REF
Dec 31 BM12-1 Cash in Bank 1-1100 6.270.000
2019 Bank Service Charge 8-1200 230.000
Interest Revenue 7-1100 6.500.000

31 BM12-2 Store Supplies Expense 6-1200 6.650.000

Store Supplies 1-1600 6.650.000

31 BM12-2 Rent Expense 6-1600 2.500.000

Prepaid Rent 1-1800 2.500.000

31 BM12-2 Insurance Expense 6-1500 1.250.000

Prepaid Insurance 1-1700 1.250.000

31 BM12-2 Bad Debt Expense 6-1300 29.222.500

Allowance for Doubtfu Debt 1-1400 29.222.500

31 BM12-3 Depreciation Expense 6-1400 1.250.000

Equipment Accumuluated Depreciation 1-2110 1.250.000

31 BM12-3 Wages & Salaries Expense 6-1700 3.500.000

Expense Payable 2-1200 3.500.000

31 BM12-3 Telp & Electricity Expenses 6-1800 2.500.000

Expense Payable 2-1200 2.500.000

31 BM12-4 PPN Outcome 2-1600 141.900.000

Prepaid PPN 1-1920 4.050.000
PPN Income 2-1500 145.950.000

31 BM12-4 Income Tax Expense 8-1300 72.644.375

Prepaid Tax 1-1900 15.000.000
Income Tax Payable 2-1300 57.644.375
 PT SINAR JAYA
JURNAL UMUM (PENYESUAIAN) TERVALIDASI
BULAN DESEMBER 2019

Hal 3
NO. POS
TANGGAL KETERANGAN DEBIT KREDIT
BUKTI REF

REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
1-1100 6.270.000 1-1400 29.222.500
1-1920 4.050.000 1-1600 6.650.000
2-1600 141.900.000 1-1700 1.250.000
6-1200 6.650.000 1-1800 2.500.000
6-1300 29.222.500 1-1900 15.000.000
6-1400 1.250.000 1-2110 1.250.000
6-1500 1.250.000 2-1200 6.000.000
6-1600 2.500.000 2-1300 57.644.375
6-1700 3.500.000 2-1500 145.950.000
6-1800 2.500.000 7-1100 6.500.000
8-1200 230.000
8-1300 72.644.375

Jumlah 271.966.875 Jumlah 271.966.875

 PT SINAR JAYA
JURNAL UMUM (PENUTUP)
BULAN DESEMBER 2019
TERVALIDASI
Hal 4
NO. POS
TANGGAL KETERANGAN DEBIT KREDIT
BUKTI REF
Dec 31 Sales 4-1100 2.238.800.000
2019 Interest Revenue 7-1100 13.485.000
Income Summary 3-1300 2.252.285.000

31 Income Summary 3-1300 217.933.125

Capital Stock 3-1100 217.933.125

31 Capital Stock 3-1100 25.400.000

Dividend 3-1200 25.400.000

31 Income Summary 3-1300 2.034.351.875

Sales Return 4-1200 66.000.000
Cost Of Goods Sold 5-1100 1.698.530.000
Freight Paid 5-1200 8.800.000
Advertising Expenses 6-1000 4.925.000
Telp & Electricity Expenses 6-1100 11.200.000
Store Supplies Expenses 6-1200 11.400.000
Bad Debts Expense 6-1300 44.322.500
Depreciation Expenses 6-1400 17.750.000
Insurance Expense 6-1500 15.550.000
Rent Expense 6-1600 25.800.000
Wages & Salaries 6-1700 39.800.000
Other Operating Expenses 6-1800 9.600.000
Interest Expenses 8-1100 1.200.000
Bank service charge 8-1200 6.830.000
Income Tax Expense 8-1300 72.644.375

REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
3-1100 25.400.000 3-1100 217.933.125
3-1300 2.252.285.000 3-1200 25.400.000
4-1100 2.238.800.000 3-1300 2.252.285.000
7-1100 13.485.000 4-1200 66.000.000
5-1100 1.698.530.000
5-1200 8.800.000
6-1000 4.925.000
6-1100 11.200.000
6-1200 11.400.000
6-1300 44.322.500
6-1400 17.750.000
6-1500 15.550.000
6-1600 25.800.000
6-1700 39.800.000
 6-1800 9.600.000
8-1100 1.200.000
8-1200 6.830.000
8-1300 72.644.375

Jumlah 4.529.970.000 Jumlah 4.529.970.000

 PT SINAR JAYA
TERVALIDASI KERTAS KERJA - NERACA LAJUR
Per 31 Desember 2019
(Dalam Ribuan Rupiah)

NO. Neraca Saldo Ayat Penyesuaian NS Disesuaikan Rugi Laba Neraca

NAMA AKUN
AKUN Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit

1-1100 Cash in Bank

438.570 6.270 444.840 444.840
1-1200 Petty Cash
5.310 5.310 5.310
1-1300 Accounts Receivable
1.000.450 1.000.450 1.000.450
1-1400 Allowance for Doubt Debt
20.800 29.222,5 50.022,5 50.022,5
1-1500 Merchandise Inventory 865.200 865.200 865.200
1-1600 Store Supplies
10.400 6.650 3.750 3.750
1-1700 Prepaid Insurance
15.300 1.250 14.050 14.050
1-1800 Prepaid Rent 21.300 2.500 18.800 18.800
1-1900 Prepaid Tax-PPh
15.000 15.000 0 0
1-1920 Prepaid PPN 4.050 4.050 4.050
1-2100 Equipment At Cost
63.300 63.300 63.300
1-2110 Equipment Accum Dep
16.500 1.250 17.750 17.750
2-1100 Accounts Payable 1.194.050 1.194.050 1.194.050
2-1200 Expense Payable 1.500 6.000 7.500 7.500
2-1300 Income Tax Payable 57.644,375 57.644,375 57.644,375
2-1400 PPN Payable
2-1500 PPN Outcome 141.900 141.900 0 0
2-1600 PPN Income 145.950 145.950 0 0
2-2100 Bank Mega Loan 480.000 480.000 480.000
3-1100 Capital Stock
420.250 420.250 420.250
3-1200 Devidend
25.400 25.400 25.400
3-1300 Income Summary
4-1100 Sales 2.238.800 2.238.800 2.238.800
4-1200 Sales Return 66.000 66.000 66.000
5-1100 Cost Of Goods Sold 1.698.530 1.698.530 1.698.530
5-1200 Freight Paid 8.800 8.800 8.800
6-1000 Advertising Expenses
4.925 2.500 4.925 4.925
6-1100 Telp & Electricity Expenses
8.700 6.650 11.200 11.200
6-1200 Store Supplies Expenses
4.750 29.222,5 11.400 11.400
6-1300 Bad Debts Expense
15.100 1.250 44.322,5 44.322,5
6-1400 Depreciation Expenses
16.500 1.250 17.750 17.750
6-1500 Insurance Expense
14.300 2.500 15.550 15.550
6-1600 Rent Expense
23.300 3.500 25.800 25.800
6-1700 Wages & Salaries
36.300 39.800 39.800
6-1800 Other Operating Expenses
9.600 6.500 9.600 9.600
7-110 Interest Revenue
6.985 13.485 13.485
8-1100 Interest Expenses
1.200 1.200 1.200.000
8-1200 Bank service charge
6.600 230 6.830 6.830.000
8-1300 Income Tax Expense 72.644,375 72.644,375 72.644.375
JUMLAH 4.520.785 4.520.785 2.034.351,875 2.252.285 2.445.150 2.227.216,875
Net Profit 217.933,125 217.933,125

2.252.285 2.252.285 2.445.150 2.445.150

 TERVALIDASI PT SINAR JAYA
LAPORAN RUGI LABA
Untuk Periode Yang Berakhir 31 Desember 2019
(Dalam Ribuan Rupiah)

Sales :
Sales 2.238.800
Sales Return (66.000)
Net Sales 2.172.800
COGS :
COGS 1.698.530
Freight Paid 8.800
(1.707.330)
Gross Profit 465.470
Operating Expenses :
Advertising Expense 4.925
Telp & Electricity Expense 11.200
Store Supplies Expense 11.400
Bad Debts Expense 44.322,5
Depreciation Expense 17.750
Insurance Expense 15.550
Rent Expense 25.800
Wages & Salaries Expense 39.800
Other Operating Expenses 9.600
Total Operating Expenses (180.347,5)
Other Revenue and Gains
Interest Revenue 13.485
Other Expenses and Loses
Interest Expense 1.200
Bank Service Charge 6.830
Total Expenses and Loses (8.030)
Total Expenses (174.892,5)
Net Income Before Tax 290.577,5
Income Tax Expense 72.644,375
Net Income After Tax 217.933,125
 PT SINAR JAYA
LAPORAN PERUBAHAN EKUITAS
Untuk Periode Yang Berakhir 31 Desember 2019
(Dalam Ribuan Rupiah)

Capital Stock, December 1, 2019 420.250

Net Income for Year 217.933,125

Dividend (25.400)

Increase in Owner’s Equity 192.533,125

Capital Stock, December 31, 2019 612.783,125
 PT SINAR JAYA
NERACA
Per 31 Desember 2019
(Dalam Ribuan Rupiah)
AKTIVA PASSIVA

Assets Liabilities
Current Assets : Current Liabilities :
Cash in Bank 444.840 Accounts Payable 1.194.050
Petty Cash 5.310 Expense Payable 7.500
Accounts Receivable Income Tax Payable
1.000.450 57.644,375
Allowance for Doubt Debt (50.022,5) Total Current Liabilities 1.259.194,375
Merchandise Inventory 865.200 Long-term Liabilities
Store Supplies 3.750 Bank Mega Loan 480.000
Prepaid Insurance 14.050 Total Long-term Liabilities 480.000
Prepaid Rent 18.800 Total Liabilities 1.739.194,375
Prepaid PPN 4.050
Total Current Assets 2.306.427,5 Owner's Equity
Fixed Assets : Capital Stock 612.783,125
Equipment At Cost Total Owner’s Equity
63.300 612.783,125
Equipment Accum Dep (17.750)
Total Fixed Assets 45.550
Total liabilities and owner's
Total Assets 2.351.977,5 Equity 2.351.977,5
 PT SINAR JAYA
LAPORAN ARUS KAS
TAHUN YANG BERAKHIR 31 DESEMBER 2019

KETERANGAN JUMLAH
 PT SINAR JAYA
NERACA SALDO SETELAH PENUTUPAN
Per 31 Desember 2019
(Dalam Ribuan Rupiah)

NO.
NAMA AKUN DEBET KREDIT
AKUN
1-1100 Cash in Bank 444.840
1-1200 Petty Cash 5.310
1-1300 Accounts Receivable 1.000.450
1-1400 Allowance for Doubt Debt 50.022,5
1-1500 Merchandise Inventory 865.200
1-1600 Store Supplies 3.750
1-1700 Prepaid Insurance 14.050
1-1800 Prepaid Rent 18.800
1-1920 Prepiad PPN 4.050
1-2100 Equipment At Cost 63.300
1-2110 Equipment Accum Dep 17.750

2-1100 Accounts Payable 1.194.050

2-1200 Expense Payable 7.500

2-1300 Income Tax Payable 57.644,375

2-2100 Bank Mega Loan 480.000

3-1100 Capital Stock 612.783,125

Jumlah 2.419.750 2.419.750