PT.

RAM UTAMA

GENERAL JOURNAL - ADJUSTING ENTRIES

December, 31 2017
(in Rp.)

DOC. POST.
DATE NO DESCRIPTION REF
DEC 31 M-21/31 Depreciation Expense 6-150
Acc. Depreciation – Buildings 1-321
Acc. Depreciaton – Equipment 1-331
Acc. Depreciation - Automobile 1-341

(Pencatatan depre gedung, peralatan, dan kendaraan )

2 Doubtful Debts Expense 6-130

Allowance of Doubtful Debt 1-140
(Penambahan cadangan piutang tak tertagih)

3 Office Supplies Expense 6-120

Office Supplies 1-160
(Beban perlengkapan kantor )

4 Utilities Expense 6-110

Accrued Expense 2-120
(Beban air, listrik, dan tel. yang masih harus dibayar)
1-170
5 6-160
1-170
(Asuransi Jatuh Tempo)

6 Rent Expense 6-170

Prepaid Rent 1-180
(Sewa peralatan jatuh tempo)
 Allowance of Doubtful Debt 1-140
7 Prepaid Income Tax Article 25 1-192
Income Tax Article 25/29 Payable 2-134
(Uang muka PPh Ps 25 yang harus dibayar)

8 VAT (Value Added Tax) Out 2-131

VAT (Value Added Tax) In 1-191
VAT (Value Added Tax) Payable 2-130
(Menutup perkiraan VAT)

9 Accounts Receivable 1-130

Bank Service Charges 9-120
Income Tax Article 4(2) Expense 9-140
Interest Income 8-110
Cash in Bank 1-110
(Pencatatan laporan bank rekonsiliasi)

10 Wages and Salaries 6-180

Income Tax Article 21 Payable 2-132
Accrued Expense 2-120
(Gaji dan upah yang masih harus dibayar)

TOTAL
NTRIES

Page:

DEBIT CREDIT

25,902,500
10,550,000
10,925,000
4,427,500

11,130,790
11,130,790

11,470,350
11,470,350

4,321,650
4,321,650

5,125,000

1,550,000
1,550,000
 11,130,790
1,987,600
1,987,600

22,447,500
17,750,000
4,697,500

8,650,000
176,450
432,650
3,544,350
5,714,750

59,994,800
6,544,125
53,450,675

153,189,290 153,189,290
 PT. GALERIA JAYA
WORKSHEET
DECEMBER 31. 2017
(In Rupiah)
Trial Balance Adjustment Entries Trial Balance A
Acc. No Account Name
Debit Credit Debit Credit Debit
1-110 Cash in Bank 474,178,800 5,714,750 468,464,050
1-120 Petty Cash 28,043,825 28,043,825
1-130 Accounts Receivable 246,922,500 8,650,000 255,572,500
1-140 Allowance of Doubtful Debt 18,453,950 11,130,790
1-150 Merchandise Inventory 127,800,000 127,800,000
1-160 Office Supplies 31,345,500 11,470,350 19,875,150
1-170 Prepaid Insurance 76,875,000 5,125,000 71,750,000
1-180 Prepaid Rent 18,600,000 1,550,000 17,050,000
1-190 VAT (Value Added Tax) Receivable - -
1-191 VAT (Value Added Tax) In 17,750,000 17,750,000 -
1-192 Prepaid Income Tax Article 25 16,970,850 1,987,600 18,958,450
1-310 Land 4,200,000,000 4,200,000,000
1-320 Buildings 2,532,000,000 2,532,000,000
1-321 Acc. Depreciation – Buildings 875,650,000 10,550,000
1-330 Equipment 1,048,800,000 1,048,800,000
1-331 Acc. Depreciaton – Equipment 644,575,000 10,925,000
1-340 Automobile 425,040,000 425,040,000
1-341 Acc. Depreciaton – Automobile - 4,427,500
2-110 Accounts Payable 237,594,600
2-120 Accrued Expense - 57,772,325
2-130 VAT (Value Added Tax) Payable - 4,697,500
2-131 VAT (Value Added Tax) Out 22,447,500 22,447,500
2-132 Income Tax Article 21 Payable - 6,544,125
2-133 Income Tax Article 23 Payable -
2-134 Income Tax Article 25/29 Payable - 1,987,600
2-210 MANDIRI Bank, Loan 669,750,000
3-110 Stock Capital 2,680,000,000
3-130 Retained Earnings 3,611,500,850
4-110 Sales 2,782,697,500
4-120 Sales Discount 38,734,445 38,734,445
4-130 Sales Return and Allowance 1,775,000 1,775,000
5-110 Cost of Merchandise Sold 1,166,857,550 1,166,857,550
6-110 Utilities Expense 26,134,600 4,321,650 30,456,250
6-120 Office Supplies Expense 13,442,500 11,470,350 24,912,850
6-130 Doubtful Debts Expense 21,987,300 11,130,790 33,118,090
6-140 Spoilage Expense 1,897,700 1,897,700
6-150 Depreciation Expense 236,225,000 25,902,500 262,127,500
6-160 Insurance Expense 46,125,000 5,125,000 51,250,000
6-170 Rent Expense - 1,550,000 1,550,000
6-180 Wages and Salaries 658,416,000 59,994,800 718,410,800
6-190 Advertising Expense 40,087,675 40,087,675
6-200 Others Operating Expense 37,975,100 37,975,100
8-110 Interest Income 25,667,850 3,544,350
8-140 Freights Collected 4,321,950
8-150 Late Fees Collected 4,335,700
9-110 Interest Expenses 20,775,350 20,775,350
9-120 Bank Service Charges 11,677,850 176,450 11,854,300
9-140 Income Tax Article 4(2) Expense 7,657,500 432,650 8,090,150
9-145 Income Tax Expense -
9-150 Late Fees Expenses 2,899,855 2,899,855
11,576,994,900 11,576,994,900 153,189,290 153,189,290 11,666,126,590

-
nce After AJP Income Statement Balance Sheet
Credit Debit Credit Debit Credit
468,464,050
28,043,825
255,572,500
29,584,740 29,584,740
127,800,000
19,875,150
71,750,000
17,050,000
-
-
18,958,450
4,200,000,000
2,532,000,000

886,200,000 - 886,200,000
1,048,800,000

655,500,000 655,500,000
425,040,000
4,427,500 4,427,500

237,594,600 237,594,600

57,772,325 57,772,325
 4,697,500 4,697,500
- -
6,544,125 6,544,125
- -
1,987,600 1,987,600
669,750,000 669,750,000
2,680,000,000 2,680,000,000

3,611,500,850 3,611,500,850

2,782,697,500 2,782,697,500
38,734,445
1,775,000
1,166,857,550
30,456,250
24,912,850
33,118,090
1,897,700
262,127,500
51,250,000
1,550,000
718,410,800

40,087,675

37,975,100
29,212,200 29,212,200
4,321,950 4,321,950
4,335,700 4,335,700
 20,775,350
11,854,300
8,090,150
-
2,899,855

11,666,126,590 2,452,772,615 2,820,567,350 9,213,353,975 8,845,559,240

NET INCOME 367,794,735 367,794,735
TOTAL 2,820,567,350 2,820,567,350 9,213,353,975 9,213,353,975
 PT. RAM UTAMA
INCOME STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 REVENUES

2
Sales

3
Less : Sales Discount (38,734,445)

4 Sales Return & Allowances (1,775,000)

5
Net Sales

7 Less : Cost of Merchandise Sold

8 Gross Profit
9 OPERATING EXPENSE

10 Utilities Expense 30,456,250

11 Office Supplies Expense 24,912,850

12 Doubtful Debts Expense 33,118,090

13 Spoilage Expense 1,897,700

14 Depreciation Expense 262,127,500

15 Insurance Expense 51,250,000

16 Rent Expense 1,550,000

17 Wages and Salaries 718,410,800

18 Advertising Expense 40,087,675

19 Others Operating Expense 37,975,100

20 Total Operating Expense

21 Operating Profit

22 OTHER REVENUES / GAINS

23 Interest Income 29,212,200

24 Freight Collected 4,321,950

25
Late Fees Collected 4,335,700

26 Total Other Revenues/Gains

27

28 OTHER EXPENSE / LOSSES

29 Interest Expenses 20,775,350

30 Bank Service Charges 11,854,300

31 Income Tax Article 4 (2) Expense 8,090,150

32 Income Tax Expense -

33 Late Fees Expense 2,899,855

34

35
Net Income/Net Loss
36
1 2017

2,782,697,500

(40,509,445)

2,742,188,055

(1,166,857,550)

1,575,330,505

1,201,785,965

373,544,540

37,869,850
(43,619,655)

367,794,735
 PT. RAM UTAMA
BANK RECONCILIATION - BNI
December 31 2017
(in Rp.)
Cash balance per bank statement

Cash balance per books

Add : Interest Income
Less: Account Receivable 8,650,000
Bank Service Charges 176,450
Income Tax Article 4(2) Expense 432,650

Adjusted cash balance per books

PT. RAM UTAMA

STATEMENT OF CHANGES IN EQUITY
For the Year Ended December 31 2017
(in Rp.)
DESCRIPTION STOCK CAPITAL
Beginning Balance Nov 30 2017 2,680,000,000
Additional Capital -
Net Income
Dividend
Ending Balance Dec 31 2017 2,680,000,000
I

468,464,050

474,178,800
3,544,350

(9,259,100)
468,464,050

TAMA
NGES IN EQUITY
ecember 31 2017
)
RETAINED EARNING EQUITY
3,611,500,850 6,291,500,850
-
367,794,735 367,794,735
- -
3,979,295,585 6,659,295,585
 PT. RAM UTAMA STATEMENT OF FINANCIAL P
Per December, 31 2017
(in Rp.)
ASSET
CURRENT ASSET
Cash in Bank 468,464,050
Petty Cash 28,043,825
Accounts Receivable 255,572,500
Allowance of Doubtful Debt (29,584,740) 225,987,760
Merchandise Inventory 127,800,000
Office Supplies 19,875,150
Prepaid Insurance 71,750,000
Prepaid Rent 17,050,000
VAT (Value Added Tax) Receivable -
VAT (Value Added Tax) In -
Prepaid Income Tax Article 25 18,958,450
TOTAL CURRENT ASSET 977,929,235
FIXED ASSETS
Land 4,200,000,000
Buildings 2,532,000,000
Acc. Depreciation – Buildings (886,200,000) 1,645,800,000
Equipment ###
Acc. Depreciaton – Equipment (655,500,000) 393,300,000
Automobile 425,040,000
Acc. Depreciaton – Automobile (4,427,500) 420,612,500
TOTAL FIXED ASSETS 6,659,712,500
TOTAL ASSET 7,637,641,735
 EMENT OF FINANCIAL POSITION
December, 31 2017
(in Rp.)
LIABILITIES
CURRENT LIABILITIES
Accounts Payable 237,594,600
Accrued Expense 57,772,325
VAT (Value Added Tax) Payable 4,697,500
VAT (Value Added Tax) Out -
Income Tax Article 21 Payable 6,544,125
Income Tax Article 23 Payable -
Income Tax Article 25/29 Payable 1,987,600

TOTAL CURRENT LIABILITIES 308,596,150

LONG TERM LIABILITY
Mandiri Bank Loan 669,750,000
TOTAL LIABILITIY 978,346,150

OWNER'S EQUITY 6,659,295,585

TOTAL OWNER'S EQUITY 6,659,295,585

TOTAL LIABILTIES & OWNER'S EQUITY 7,637,641,735
 PT. RAM UTAMA
INCOME STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 REVENUES

2
Sales 2,782,697,500
3
Less : Sales Discount (38,734,445)
4 SalesReturn & Allowances (1,775,000)
5
Net Sales 2,742,188,055
6

7 Less : Cost of Merchandise Sold (1,166,857,550)

8 Gross Profit 1,575,330,505
9 OPERATING EXPENSE

10 Utilities Expense 30,456,250

11 Office Supplies Expense 24,912,850
12 Doubtful Debts Expense 33,118,090
13 Spoilage Expense 1,897,700
14 Depreciation Expense 262,127,500
15 Insurance Expense 51,250,000
16 Rent Expense 1,550,000
17 Wages and Salaries 718,410,800
18 Advertising Expense 40,087,675
19 Others Operating Expense 37,975,100
20 Total Operating Expense (1,201,785,965)
21 Operating Profit 373,544,540
22 OTHER REVENUES / GAINS

23 Interest Income 29,212,200

24 Freight Collected 4,321,950
25
Late Fees Collected 4,335,700
26 Total Other Revenues/Gains 37,869,850
27

28 OTHER EXPENSE / LOSSES

29 Interest
Expenses 20,775,350
30 Bank Service Charges 11,854,300
31 Income Tax Article 4 (2) Expense 8,090,150
32 Income Tax Expense -
33 Late Fees Expense 2,899,855
34 (43,619,655)
35
Net Income/Net Loss 367,794,735
36
FROM CUSTOMERS
INTEREST INCOME

INCOME TAX……………
PREPAID RENT
TO SUPPLIER
ACCRUED EXPENSE
INCOME TAX……………
VAT (………)PAYABLE
INCOME TAX……………
OTHER OP…………
ADVERTISING………..
INTERST EXP….
BANK SERVICE C……

CASH PAYMENT:
AQUISITION OF AUTOMOBILE
CASH PAYMENT:
PAYMENT OF MANDIRI BANK LOAN
NET……………………..
CASH AT NOVEMBER, 30, 2017:
CASH IN BANK
PETTY CASH
CASH AT NOVEMBER, 30, 2017
CASH AT DECEMBER, 31, 2017
CASH IN BANK
PETTY CASH
CASH AT DECEMBER, 31, 2017
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(Rp…………………….)
(Rp…………………….)

(Rp…………………….)

(Rp…………………….)
(Rp…………………….)
Rp
Rp
Rp
Rp
Rp
Rp
Rp
 LIHAT CRJ - AJP
LIHAT AJP/AE

LIHAT AJP/AE
LIHAT CPJ
LIHAT CPJ
LIHAT CPJ DAN PCJ
LIHAT CPJ
LIHAT CPJ
LIHAT CPJ
LIHAT PCJ DAN GJ
LIHAT PCJ
LIHAT CPJ
LIHAT AJP/AE

LIHAT CPJ

LIHAT CPJ
TRIAL BALANCE DI SOAL
TRIAL BALANCE DI SOAL

WS ATB DEC, 2017

WS ATB DEC, 2017
 PT. RAM UTAMA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2017 (in Rp.)

DATE DOC. NO DESCRIPTION

1 DEC 31 Sales
2 Interest Income
3 Freights Collected
4 Late Fees Collected
5 Sales Discount
6 Sales Return and Allowance
7 Income Summary
8 (Menutup akun pendapatan)
9

10 Income Summary
11 Cost of Merchandise Sold
12 Utilities Expense
13 Office Supplies Expense
14 Doubtful Debts Expense
15 Spoilage Expense
16 Depreciation Expense
17 Insurance Expense
18 Rent Expense
19 Wages and Salaries
20 Advertising Expense
21 Others Operating Expense
22 Interest Expenses
23 Bank Service Charges
24 Income Tax Article 4(2) Expense
25 Late Fees Expenses
26 (Menutup akun beban)
27

28 Income Summary
29 Retained Earnings
30 (Menutup net income 2017)
31

32 TOTAL
AMA
LOSING ENTRIES
7 (in Rp.)
Page: GJ 01

POST.
DEBIT CREDIT
REF
4-110 2,782,697,500
8-110 29,212,200
8-140 4,321,950
8-150 4,335,700
4-120 38,734,445
4-130 1,775,000
3-140 2,780,057,905

3-140 2,412,263,170
5-110 1,166,857,550
6-110 30,456,250
6-120 24,912,850
6-131 33,118,090
6-140 1,897,700
6-151 262,127,500
6-160 51,250,000
6-170 1,550,000
6-180 718,410,800
6-190 40,087,675
6-200 37,975,100
9-110 20,775,350
9-120 11,854,300
9-140 8,090,150
9-130 2,899,855

3-140 367,794,735
3-130 367,794,735
5,600,625,255 5,600,625,255