07/05/2023 MYOB / Excel 12:44:56

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Purchases Journal
Mounth : . . . . . . . . . . . .20 ….
Debit Credit
Date ID# Description Miscellaneous
Inventory VAT IN Ac. Payable
Ac. Name Ref Amount

Rekapitulasi

Debet Kredit
No. Akun Jumlah No. Akun Jumlah

Page 1
 ...........
Sales Journal
Mounth : . . . . . . . . . . . 20 ….

Debit Credit
Date ID# Description Miscellaneous
Ac. Receivable Sales VAT OUT
Ac. Name Ref Amount

Rekapitulasi

Debet Kredit
No. Akun Jumlah No. Akun Jumlah
 .................
Cash Disbursements Journal
Mounth : . . . . . . . . . . . 20 …

Debit Credit
Date ID# Description Miscellaneous Miscellaneous
Ac. Payable Cash In bank
Ac. Name Ref Amount Ac. Name Ref Amount

Rekapitulasi
Debet Kredit
No. Akun Jumlah No. Akun Jumlah
 ..............
General Journal
Mounth : . . . . . . . . 20 …
Date Inv. No Account Name Ref Debit Kredit

Rekapitulasi :
No. Akun Debet Kredit
 ...... ........
Cash Receipts Journal
Mounth : . . . . . . . . . . . 20 …..

Debit Credit
Date ID# Description Miscellaneous Miscellaneous
Cash In Bank Ac. Name Ref Amount Ac. Receivable Ac. Name Ref Amount

Rekapitulasi
Debet Kredit
No. Akun Jumlah No. Akun Jumlah
 ........... .
Petty Cash Journal
Mounth : …………. 20 ……
Debit Credit
Date Invoice No. Description
Account Name Ref Amount Petty Cash

Grand Total:
 ..............
Customer Ledger
Mounth : ……………….20 …..

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

 ...............
Supplier Ledger
Mounth : . . . . . . . . . 20 …..

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

Name : No :

Date Src ID# Memo Debit Credit Balance

 …………………………….
GENERAL LEDGER
MOUNTH : ……………..20 ……..

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE
Account Name : Acc No :
DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE

Account Name : Acc No :

DATE DESCRIPTION REF DEBIT KREDIT BALANCE
 ............
Inventory Card
Mounth : …………………20 ….
Name : Kode :
In Out Balance
Tanggal No Bukti Keterangan
Unit Price Total Unit Price Total Unit Price Total
 ………………………
Trial Balance
Mounth : …………….

Account # Account YTD Debit YTD Credit

 -
-

4,400,000

-
-
-

-
 ………………………….
Fiscal Reconsiliation
Mounth : ……………….20……….

Net Profit / (Loss)

Koreksi Fiskal Positif

Jumlah Koreksi Positif

Koreksi Fiskal Negatif

 ………………………….
Fiscal Reconsiliation
Mounth : ……………….20……….

Net Profit / (Loss)

Koreksi Fiskal Positif

Bad Debt Expense
Income Tax Article 4(2)
Jumlah Koreksi Positif

Koreksi Fiskal Negatif

Interest Income

Net Profit / (Loss) Fiskal

Income Tax. PT AYA (PKP X 25%)
Kredit Pajak:
Prepaid Income Tax Article 25
Income Tax Artc. 29 Payable
 ………..
Adjusment Journal
…………….

Date Acct# ID# Account Name Debit Credit

 ………………………….
Work Sheet
Mounth : …………….20 ……

Trial Balance Adjusment Journal Trial after Adjusment Profit and loss Balance Sheet
Account # Account
YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit
 Trial Balance Adjusment Journal Trial after Adjusment Profit and loss Balance Sheet
Account # Account
YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit YTD Debit YTD Credit
 ………………………..
Profit & Lost Statement
MOUNTH : …………………………20 ……

Account No. Account Name

 ………………………….
BALANCE SHEET
MOONTH : ……………………………20 ……

Acc. No Account Name Acc. No Account Name

 ………………………..
RETAINED EARNINGS STATEMENT
MONTH : …………………20 ………..
 ………………………..
STATEMENT OF CASH FLOW
MONTH : …………………20 ………..

Acc. Number Account Name

 PT AYA
Profit & Loss Statment
01/01/2011 To 31/12/2011

INCOME
Sales -
Sales Return Profit and loss
Total INCOME #VALUE!

Cost of Goods Sold

Cost of Goods Sold 1,860,131,806
Total Cost of Goods Sold 1,860,131,806

Gross Profit 1,650,328,194

OPERATING EXPENSE
Wages and Salaries 274,000,000
Insurance Expense 4,250,000
Bad Debt Expense 21,747,800
Rent Expense 40,000,000
Telephone & Internet Expense 31,850,000
Electricity Expense 26,700,000
Vehicle Depr. Expense 112,500,000
Equipment Depr. Expense 52,500,000
Other Operating Expense 14,085,000
Total OPERATING EXPENSE 577,632,800

Operating Profit 1,072,695,394

OTHER INCOME
Interest Income 39,250,000
Total OTHER INCOME 39,250,000

OTHER EXPENSE
Bank Service Charge 14,600,000
Income Tax Article 4(2) 7,850,000
Income Tax Expense 269,960,750
Total OTHER EXPENSE 292,410,750

Net Profit / (Loss) 819,534,644

PT AYA
Statement of Cash Flow
January 2011 through December 2011
 January 2011 through December 2011

Cash Flow from Operating Activities

Net Income

1-1201 Account Receivable

1-1202 Allowance of Doubtful Debt
1-1300 Inventory
1-1400 Office Supplies
1-1502 Prepaid Rent
1-1510 Prepaid Insurance
2-1100 Account Payable
2-1201 Expenses Payable
2-1302 VAT Payable
2-1401 Income Tax Article 21 Payable
2-1402 Income Tax Article 23 Payable
2-1403 Income Tax Article 25/29 Payab
2-1500 Retired Payable
Net Cash Flows from Operating Activities

Cash Flow from Investing Activities

1-2310 Vehicle
1-2320 Vehicle Accumulated Depr.
1-2410 Equipment
1-2420 Equipment Accumulated Depr.
Net Cash Flows from Investing Activities

Cash Flow from Financing Activities

2-2100 Bank Mandiri Loan
3-0800 Retained Earnings
3-1000 Capital Stock
3-4000 Dividen
Net Cash Flows from Financing Activities

Net Increase/Decrease for the period

Cash at the Beginning of the period
Cash at the End of the period
 PT AYA
Balance Sheet
As of December 2011

1-0000 ASSET
1-1000 CURRENT ASSET
1-1101 Bank Mandiri 2,405,255,000
1-1102 Petty Cash 415,000
1-1201 Account Receivable 734,956,000
1-1202 Allowance of Doubtful Debt (36,747,800)
Net Account Receivable 698,208,200
1-1300 Inventory 361,928,194
1-1400 Office Supplies 7,000,000
1-1502 Prepaid Rent 20,000,000
1-1510 Prepaid Insurance 7,750,000
1-1601 VAT In -
1-1604 Prepaid Income Tax Article 25 -
CURRENT ASSET 3,500,556,394

1-2000 FIXED ASSETS

1-2310 Vehicle 450,000,000
1-2320 Vehicle Accumulated Depr. (337,500,000)
1-2410 Equipment 210,000,000
1-2420 Equipment Accumulated Depr. (157,500,000)
FIXED ASSETS 165,000,000

Total ASSET 3,665,556,394

PT AYA
Retained Earnings Statment
As of December 2011
Retained Earnings
Current Year Earnings
Dividen

End Retained Earnings

 PT AYA
Balance Sheet
As of December 2011

2-0000 LIABILITIES
2-1000 CURRENT LIABILITIES
2-1100 Account Payable 268,666,000
2-1201 Expenses Payable 16,650,000
2-1301 VAT Out -
2-1302 VAT Payable 10,480,000

2-1401 Income Tax Article 21 Payable 500,000

2-1402 Income Tax Article 23 Payable 2,000,000
2-1403 Income Tax Article 25/29 Payab 221,560,750
2-1500 Retired Payable 8,250,000
2-2000 LONG TERM LIABILITY
2-2100 Bank Mandiri Loan 400,000,000

Total LIABILITIES 928,106,750

3-0000 EQUITY

3-0800 Retained Earnings -

3-1000 Capital Stock 1,500,000,000

Total EQUITY 1,500,000,000

Total Liabilities & Equity 2,428,106,750

PT AYA
Retained Earnings Statment
As of December 2011
 ………………….
Closing Journal
Mounth : ………………20 ……..

Date Description Ref Deit Credit

Jumlah
 …………………………..
Post Closing Trial Balance
Mounth : …………..20 …..
Balance Sheet
Account # Account
YTD Debit YTD Credit