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 PROFIL PROGRAMME
Nama : BILQIS KHOERUNISA
Tempat Lahir : SUBANG
Tanggal Lahir : 17 DESEMBER 2001
Alamat : JL. KEBON BIBIT NO.91, BANDUNG.
No Telpon : 08121541245
Email : Bilqisska@gmail.com
Nim : 11020005
Nama Ayah : MAMAN DURAHMAN
Alamat : JL. KI HAJAR DEWANTARA NO.50, SUBANG.
Pekerjaan : WIRASWASTA
Nama Ibu : LINA MARLINA
Alamat : JL. KI HAJAR DEWANTARA NO.50, SUBANG.
Pekerjaan : IBU RUMAH TANGGA
Riwayat Pendidikan : SMA

Hobby : BERENANG
Pengalaman Organisasi : HIMA
ROFIL PROGRAMMER
RUNISA

R 2001
BIT NO.91, BANDUNG.
5
il.com

RAHMAN
DEWANTARA NO.50, SUBANG.
A
NA
DEWANTARA NO.50, SUBANG.
TANGGA

Programmer
 PROFIL PERUSAHAAN
nama perusahaan : CV JUARA
berdirinya perusahaan : 2020
pemilik perusahaan : BILQIS KHOERUNISA
alamat perusahaan : BANDUNG
telpon : 021-254582
bentuk perusahaan : CV
jenis perusahaan : PERUSAHAAN DAGANG
bidang usaha : DAGANG
pejualan : SEPEDA
FIL PERUSAHAAN
V JUARA
020
LQIS KHOERUNISA
ANDUNG
21-254582
V
RUSAHAAN DAGANG
AGANG
PEDA
NO CODE ACCOUNT

1 110
2 111
3 112
4 1121
5 113
6 114
7 115
8 121
9 123
10 124
11 125
12 126
13 127
32
33 21
34 211
35 212
36 210
37 211
36
37 31
38 32
39 33
40 34
41 35
42 36
43 37
44 310
42
43 41
44 42
45 43
46 44
47 45
48 451
49 46
50 461
51 47

46
47 51
48 511
49 512
50 513
51 514
52 52
53 521
54 522
55 523
56 524
57 525
58 526
59 527
528
Kantor pusat dan cabang
58 3111
59 1112
60 1113
61 1115
62 1116
63 1119
64 1117
65 1118
66 1119
 TITLE ACCOUNT
ENGLISH
petty cash
cash
account receivable
Account Receivable - TOKO ARENA
merchandise inventory
store supplies
Bank
Motor vehicle
store equipment
acc. Dep store equipment
non current asset
Goodwill
Amortisasi Godwill
LIABILITIES
current liabilities
account payable
salaries payable
notes payable
account payable
EQUITY
PT. Sosro Equity
PT.Sosro Drawing
Income Summary
Capital StockPT sosro cabang bogor
Stock Investment PT sosro cabang bogor
Distribution deviden
Retained Earning PT sosro cabang bogor
owner's equity
revenue
Sales
Sales discount
Consignment Goods - Delivery of Goods
Consignment Goods - Freight Cost
Consignment Goods - Raft Fee
Raft Fee
Consignment Goods - Commission Fee
Commission Fee
Consignment Goods - Sales

EXPENSE
Cost of goods sold
Purchases
purchase return and allowances
Purchase discount
freight in
general expense
salaries expense
store supplies
depreciation exspense store equipment
freight out
misccellaneous expense
Administration cost
marketing cost
biaya kirim
Kantor pusat dan cabang
Modal kerja kantor agen
Penjualan kantor agen
Harga pokok penjualan agen
Biaya pemasaran kantor agen
Biaya administrasi & umum kantor agen
kas cabang agen
kas pusat agen
sample kepada kantor pusat agen
persediaan barang agen
TITLE ACCOUNT
INDONESIA
dana cash kecil
kas
piutang dagang
piutang dagang - TOKO ARENA
persediaan
perlengkapan
bank
kendaraan bermotor
peralatan toko
akumulasi penyusutan toko
bukan asset lancar
Goodwill
Amortisasi Godwill
KEWAJIBAN
kewajiban jangka pendek
utang dagang
utang gaji
utang wessel
utang dagang
MODAL
Ekuitas PT.Sosro
Prive PT.Sosro
Ikhtisar laba rugi
modal saham PT sosro cabang bogor
investasi saham PT sosro cabang bogor
pembagian deviden
laba ditahan PT sosro cabang bogor
ekuitas disetor
PENDAPATAN
penjualan
potongan penjualan
Barang Konsinyasi - Pengiriman Barang
Barang Konsinyasi - Biaya Angkut
Barang Konsinyasi - Biaya Rakit
Biaya Rakit
Barang Konsinyasi - Biaya Komisi
Biaya Komisi
Barang Konsinyasi - Penjualan

BIAYA
harga pokok penjualan
pembelian
 retur pembelian dan pengurangan harga
potongan pembelian
franco gudang pembeli
beban - beban umum
beban gaji
beban perlengkapan perusahaan
beban peny, peralatan perusahaan
franco gudang penjualan
beban umum rupa - rupa
bisya administrasi
biaya marketing
transport cost
t dan cabang
Capital Of office agency
Office sales agents
Cost of sales agents
Agent office marketing costs
General administrative expenses and agent offices
cash of brand agency
Cash of head office
Sample inventory of office agency
merchandise invenntory of agency
CV Juara mengirim 200 unit sepeda ke toko arena. Harga pokok sepeda Rp 200.
sedangkan harga jual di tentukan Rp 400.000.
CV Juara membayar biaya angkut sebesar Rp 250.000
Toko Arena berhasil menjual keseluruhan barang dagangan secara tunai kemud
mengirimkan laporan hasil penjualan CV Juara
Toko Arena menerima kiriman sepedah dari CV Juara dan membayar ongkos ra
per unit.
Toko Arena mengirimkan kas yang menjadi hak CV Juara
na. Harga pokok sepeda Rp 200.000/unit

0.000
ng dagangan secara tunai kemudian
Juara dan membayar ongkos rakit Rp 1.000

CV Juara
BUKTI 1

BUKTI 2
BUKTI 3

BUKTI 4
BUKTI 5
 CV JUARA
Bandung

FAKTUR PENJUALAN

No. Faktur FK-12/01

TOKO ARENA Tanggal 12/1/2020
SUBANG

Unit 200
Harga Pokok Rp200,000
Harga Jual Rp400,000
Keterangan : Pengiriman barang ke TOKO ARENA

CV JUARA TOKO ARENA

(DUDI) (DANI)

CV JUARA
Bandung

BUKTI KAS KELUAR

No. Bukti BKK-12/03

Tanggal 12/3/2020

Dibayar kepada Kurir

Sebesar Rp250,000
Keterangan : Pembayaran biaya angkut

Kurir CV JUARA
 (DENI) (DUDI)

CV JUARA
Bandung

FAKTUR PENJUALAN

No. Faktur FK-12/10

Tanggal 12/10/2020

Penjualan 200 x 400 Rp80,000,000

Komisi 10% x penjualan Rp8,000,000
Biaya rakit 200 x 1 unit Rp200,000
Kas yang dikirim Rp71,800,000
Keterangan : Laporan hasil penjualan

CV JUARA TOKO ARENA

(DUDI) (DANI)

CV JUARA
Bandung

BUKTI KAS MASUK

No. Bukti BKM-12/12

Tanggal 12/12/2020

Diterima dari : TOKO ARENA

Sebesar : 1000 / unit
Rp200,000
Keterangan : Pembayaran biaya rakit
 CV JUARA TOKO ARENA

(DUDI) (DANI)

CV JUARA
Bandung

BUKTI KAS MASUK

No. Bukti BKM-12/13

Tanggal 13/12/2020

Diterima dari : TOKO ARENA

Sebesar : Rp71,800,000

Keterangan : pengiriman uang oleh TOKO ARENA

CV JUARA TOKO ARENA

(DUDI) (DANI)
 Metode Laba Terpisah
DATE DOC NO TRANSACTION ACCOUNT NAME
Consignment Goods - Delivery of Goods
12/1/2020 FK-12/01 Pengiriman barang ke TOKO ARENA

Consignment Goods - Freight Cost

12/3/2020 BKK-12/03 Pembayaran biaya angkut

Account Receivable - TOKO ARENA

Consignment Goods - Commission Fee
Consignment Goods - Raft Fee
12/10/2020 FK-12/10 Laporan hasil penjualan

cash
12/12/2020 BKM-12/12 Pembayaran biaya rakit

cash
13/12/2020 BKM-12/13 pengiriman uang oleh TOKO ARENA

TOTAL
 CV JUARA
GENERAL JURNAL
31-Dec-20
(In Rp.)
Metode Laba Terpisah
ACCOUNT NAME REFF DEBET CREDIT ACC
Consignment Goods - Delivery of Goods 43 Rp 40,000,000.00 Rp -
merchandise inventory 113 Rp - Rp 40,000,000.00
Consignment Goods - Freight Cost 44 Rp 250,000.00 Rp - freight out
cash 111 Rp - Rp 250,000.00
Account Receivable - TOKO ARENA 1121 Rp 71,800,000.00 Rp - Account Receivable -
Consignment Goods - Commission Fee 46 Rp 8,000,000.00 Rp - Commission Fee
Consignment Goods - Raft Fee 45 Rp 200,000.00 Rp - Raft Fee
Consignment Goods - Sales 47 Rp - Rp 80,000,000.00
Rp - Rp - Cost of goods sold
Rp - Rp -
111 Rp 200,000.00 Rp - cash
Consignment Goods - Raft Fee 45 Rp - Rp 200,000.00
111 Rp 71,800,000.00 Rp - cash
Account Receivable - TOKO ARENA 1121 Rp - Rp 71,800,000.00
OTAL Rp 192,250,000.00 Rp 192,250,000.00
 Metode Laba Tidak Terpisah
ACCOUNT NAME REFF DEBET CREDIT
- Rp - Rp -
NO-ENTRY
- Rp - Rp -
freight out 524 Rp 250,000.00 Rp -
cash 111 Rp - Rp 250,000.00
Account Receivable - TOKO ARENA 1121 Rp 71,800,000.00 Rp -
Commission Fee 461 Rp 8,000,000.00 Rp -
Raft Fee 451 Rp 200,000.00 Rp -
Sales 41 Rp - Rp 80,000,000.00
Cost of goods sold 51 Rp 40,000,000.00 Rp -
merchandise inventory 113 Rp - Rp 40,000,000.00
111 Rp 200,000.00 Rp -
Raft Fee 451 Rp - Rp 200,000.00
111 Rp 71,800,000.00 Rp -
Account Receivable - TOKO ARENA 1121 Rp - Rp 71,800,000.00
TOTAL Rp 192,250,000.00 Rp 192,250,000.00
 CV JUARA
GENERAL JURNAL
31-Dec-20
(In Rp.)
Acc Name cash
DATE DETAIL P/R
12/3/2020 GJ-1 111
13/12/2020 GJ-1 111

Acc Name Account Receivable - TOKO ARENA

DATE DETAIL P/R
12/10/2020 GJ-1 1121
13/12/2020 GJ-1 1121

Acc Name merchandise inventory

DATE DETAIL P/R
12/1/2020 GJ-1 113

Acc Name Income Summary

DATE DETAIL P/R
31/12/2020 CE-1 33

Acc Name Consignment Goods - Delivery of Goods

DATE DETAIL P/R
12/1/2020 GJ-1 43
31/12/2020 CE-1 43

Acc Name Consignment Goods - Freight Cost

DATE DETAIL P/R
12/3/2020 GJ-1 44
31/12/2020 CE-1 44
Acc Name Consignment Goods - Raft Fee
DATE DETAIL P/R
12/10/2020 GJ-1 45
31/12/2020 CE-1 45

Acc Name Consignment Goods - Commission Fee

DATE DETAIL P/R
12/10/2020 GJ-1 46
31/12/2020 CE-1 46

Acc Name Consignment Goods - Sales

DATE DETAIL P/R
12/10/2020 GJ-1 47
31/12/2020 CE-1 47

Acc Name Consignment Profit

DATE DETAIL P/R
31/12/2020 CE-1 48
31/12/2020 CE-1 48
 CV JUARA
GENERAL JURNAL
31-Dec-20
(In Rp.)
No Acc 111
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp - Rp 250,000.00 Rp - Rp 250,000.00
Rp 71,800,000.00 Rp - Rp 71,550,000.00 Rp -

No Acc 1121
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp 71,800,000.00 Rp - Rp 71,800,000.00 Rp -
Rp - Rp 71,800,000.00 Rp - Rp -

No Acc 113
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp - Rp 40,000,000.00 Rp - Rp 40,000,000.00

No Acc 33
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp - Rp 31,550,000.00 Rp - Rp 31,550,000.00

No Acc 43
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp 40,000,000.00 Rp - Rp 40,000,000.00 Rp -
Rp - Rp 40,000,000.00 Rp - Rp -

No Acc 44
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp 250,000.00 Rp - Rp 250,000.00 Rp -
Rp - Rp 250,000.00 Rp - Rp -
 No Acc 45
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp 200,000.00 Rp - Rp 200,000.00 Rp -
Rp - Rp 200,000.00 Rp - Rp -

No Acc 46
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp 8,000,000.00 Rp - Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp - Rp -

No Acc 47
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp - Rp 80,000,000.00 Rp - Rp 80,000,000.00
Rp 80,000,000.00 Rp - Rp - Rp -

No Acc 48
BALANCE
DEBIT CREDIT
DEBET CREDIT
Rp - Rp 31,550,000.00 Rp - Rp 31,550,000.00
Rp 31,550,000.00 Rp - Rp - Rp -
 CV JUARA
TRIAL BALANCE
31-Dec-20
(In Rp.)

P/R DESCRIPTION
111 cash
113 merchandise inventory
43 Consignment Goods - Delivery of Goods
44 Consignment Goods - Freight Cost
45 Consignment Goods - Raft Fee
46 Consignment Goods - Commission Fee
47 Consignment Goods - Sales
total
 CV JUARA
TRIAL BALANCE
31-Dec-20
(In Rp.)

DEBIT CREDIT
Rp 71,550,000.00 Rp -
Rp - Rp 40,000,000.00
Rp 40,000,000.00 Rp -
Rp 250,000.00 Rp -
Rp 200,000.00 Rp -
Rp 8,000,000.00 Rp -
Rp - Rp 80,000,000.00
Rp 120,000,000.00 Rp 120,000,000.00
 CV JUARA
ADJUSTING ENTRIES
31-Dec-20
(In Rp.)
DATE DESCRIPTION P/R
IES

DEBIT KREDIT
 CV JUARA
WORKSHEET
31-Dec-20
(In Rp.)
TRIAL BALANCE ADJUSTMENT
ACCOUNT NAME P/R
Dr Cr Dr
cash 111 Rp 71,550,000.00 Rp - Rp -
merchandise inventory 113 Rp - Rp 40,000,000.00 Rp -
Consignment Goods - Delivery of Goods 43 Rp 40,000,000.00 Rp - Rp -
Consignment Goods - Freight Cost 44 Rp 250,000.00 Rp - Rp -
Consignment Goods - Raft Fee 45 Rp 200,000.00 Rp - Rp -
Consignment Goods - Commission Fee 46 Rp 8,000,000.00 Rp - Rp -
Consignment Goods - Sales 47 Rp - Rp 80,000,000.00 Rp -
TOTAL Rp 120,000,000.00 Rp 120,000,000.00 Rp -
PROFIT
AMOUNT
 CV JUARA
WORKSHEET
31-Dec-20
(In Rp.)
ADJUSTMENT ADJUSTMENT TRIAL INCOME BALANCE SHEET
Cr Dr Cr Dr Cr Dr
Rp - Rp 71,550,000.00 Rp - Rp - Rp - Rp 71,550,000.00
Rp - Rp - Rp 40,000,000.00 Rp - Rp - Rp -
Rp - Rp 40,000,000.00 Rp - Rp 40,000,000.00 Rp - Rp -
Rp - Rp 250,000.00 Rp - Rp 250,000.00 Rp - Rp -
Rp - Rp 200,000.00 Rp - Rp 200,000.00 Rp - Rp -
Rp - Rp 8,000,000.00 Rp - Rp 8,000,000.00 Rp - Rp -
Rp - Rp - Rp 80,000,000.00 Rp - Rp 80,000,000.00 Rp -
Rp - Rp 120,000,000.00 Rp 120,000,000.00 Rp 48,450,000.00 Rp 80,000,000.00 Rp 71,550,000.00
Rp 31,550,000.00 Rp - Rp -
Rp80,000,000 Rp80,000,000 Rp71,550,000
BALANCE SHEET
Cr
Rp -
Rp 40,000,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 40,000,000.00
Rp 31,550,000.00
Rp71,550,000
 CV JUARA
Income Statement
For the Year Ended December, 31 2020
(In Rp.)

REVENUES
Consignment Goods - Sales Rp 80,000,000.00
Less :
Consignment Goods - Delivery of Goods Rp 40,000,000.00
Consignment Goods - Freight Cost Rp 250,000.00
Consignment Goods - Raft Fee Rp 200,000.00
Consignment Goods - Commission Fee Rp 8,000,000.00
Rp 48,450,000.00
Gross Profit Rp 31,550,000.00
OPERATING EXPENSE

Total Operating Expense Rp -

Operating Profit Rp -
OTHER REVENUES / GAINS
Rp -
Total Other Revenues / Gains Rp -

OTHER EXPENSE / LOSSES

Total Other Expense / Losses Rp -

Net Income / Loss Rp 31,550,000.00

 CV JUARA
Changes of Equity Statement
For the Year Ended December, 31 2020
(In Rp.)

DESCRIPTION STOCK CAPITAL RETAINED EARNINGS Equity

Beginning balance, Nov 30 2018 - - -

Additional Capital - - -
Net Income / Loss 31,550,000 31,550,000
Dividend - -
Ending Balance, Dec 31 2018 - 31,550,000 31,550,000
 CV JUARA
Statement of Financial Position
Per December, 31 2020
(In Rp.)

ASSETS LIABILITY
CURRENT ASSETS CURRENT LIABILITIES

cash 71,550,000
merchandise inventory (40,000,000)
TOTAL CURRENT ASSETS 31,550,000
TOTAL CURRENT LIABILITIES -
FIXED ASSETS
- - LONG TERM LIABILITIES
TOTAL FIXED ASSETS -
TOTAL LIABILITY -

EQUITY
Net Income / Loss 31,550,000

TOTAL EQUITY 31,550,000

TOTAL ASSETS 31,550,000 TOTAL LIABILITIES & EQUITY 31,550,000
 CV JUARA
CLOSING ENTRIES
31-Dec-20
(In Rp.)
Metode Laba Terpisah
DATE ACCOUNT NAME REFF DEBET CREDIT
Consignment Goods - Sales 47 Rp 80,000,000.00 Rp -
Consignment Goods - Delivery of Goods 43 Rp - Rp 40,000,000.00
Consignment Goods - Freight Cost 44 Rp - Rp 250,000.00
Consignment Goods - Raft Fee 45 Rp - Rp 200,000.00
31/12/2020
Consignment Goods - Commission Fee 46 Rp - Rp 8,000,000.00
Consignment Profit 48 Rp - Rp 31,550,000.00
Consignment Profit 48 Rp 31,550,000.00 Rp -
Income Summary 33 Rp - Rp 31,550,000.00
TOTAL Rp 111,550,000.00 Rp 111,550,000.00
S

Metode Laba Tidak Terpisah

ACCOUNT NAME REFF DEBET CREDIT
Sales Rp 80,000,000.00 Rp -
freight out 524 Rp - Rp 250,000.00
Commission Fee 461 Rp - Rp 8,000,000.00
Raft Fee 451 Rp - Rp 200,000.00
Cost of goods sold 51 Rp - Rp 40,000,000.00
Income Summary 33 Rp - Rp 31,550,000.00
Rp - Rp -
Rp - Rp -
TOTAL Rp 80,000,000.00 Rp 80,000,000.00