PT EYOTA ELEKTRONIK

Neraca Saldo Per 31 Desember 2020

30-Nov-20 31-Dec-19
No Acc Account Title
DEBIT CREDIT DEBIT CREDIT
11101 Cash In Bank 122,431,700 394,190,800
11102 Petty Cash 5,000,000 3,500,000
11201 Account Receivable 389,400,000 232,500,000
11202 Allowances for Bad Debts 2,750,000 6,900,000
11301 Merchandise Inventory 270,800,000 95,000,000
11302 Store Supplies 5,780,000 10,000,000
11401 Prepaid Rent 4,000,000 18,500,000
11402 Prepaid Insurance 5,400,000 -
11403 Value Added Taxes In 30,000,000 32,000,000
12100 Investment 135,000,000 180,000,000
12200 Land 192,500,000 100,000,000
12301 Building at Cost 749,400,000 749,400,000
12302 Accumulated Depreciation – Buiding 116,677,500 89,370,000
12401 Vehicles at Cost 370,100,000 370,100,000
12402 Accumulated Depreciation – Vehicles 94,395,000 58,590,000
12501 Equipment at Cost 127,296,000 127,296,000
12502 Accumulated Depreciation - Equipment 76,908,000 47,736,000
21100 Credit Card 5,500,000 7,500,000
21200 Account Payable 257,400,000 179,000,000
21300 Accrued Expense - 13,000,000
21400 Income Taxes Payable - 1,335,000
21500 VAT Out 49,200,000 50,000,000
21600 Devidend Payable 5,500,000 6,000,000
22100 Bank Mandiri Loan 250,000,000 487,000,000
31000 Command Stock 1,000,000,000 1,000,000,000
32000 Retained Earning 366,055,800 366,055,800
33000 Income Summary
41000 Sales Of Merchandise 1,560,000,000
42000 Freight Collected
43000 Sales Discount 9,700,000
44000 Sales Returns
51000 Cost Of Goods Sold 1,113,000,000
52000 Freight Paid 5,685,500
61100 Wages & Salaries Sales Expense 23,750,000
61200 Bad Debts Expense
61300 Depreciation Expense-Building 27,307,500
61400 Depreciation Expense-Vehicle 35,805,000
61500 Advertising Expense 12,500,000
61600 Rent Expense 5,500,000
61700 Insurance expense 1,800,000
62100 Wages & Salaries Adm Expense 71,250,000
62200 Store Supplies Expense 7,400,000
62300 Maintenance and Repair Expense 6,500,000
62400 Telephone, Water & Electricity Expense 20,480,000
62500 Depreciation Expense-Equipment 29,172,000
81100 Interest Income 4,800,000
81200 Devidend Income 5,700,000
81300 Late Fees Collected
82100 Interest Expense 3,300,000
82200 Bank Service Charge 3,500,000
82300 Gain/ Loss Sales Vehicles
82400 Miscellaneous Expense 1,723,000
82500 Late Fees Expense
91100 Income Taxes Expense 9,405,600
JUMLAH 3,794,886,300 3,794,886,300 2,312,486,800 2,312,486,800
 PERDANA ELEKTRONIK
Neraca Saldo Per 31 Desember 2020

30-Nov-20
No Acc Account Title
DEBIT CREDIT
11101 Cash In Bank 122,431,700 -
11102 Petty Cash 5,000,000 -
11201 Account Receivable 389,400,000 -
11202 Allowances for Bad Debts - 2,750,000
11301 Merchandise Inventory 270,800,000 -
11302 Store Supplies 5,780,000 -
11401 Prepaid Rent 4,000,000 -
11402 Prepaid Insurance 5,400,000 -
11403 Value Added Taxes In 30,000,000 -
12100 Investment 135,000,000 -
12200 Land 192,500,000 -
12301 Building at Cost 749,400,000 -
12302 Accumulated Depreciation – Buiding - 116,677,500
12401 Vehicles at Cost 370,100,000 -
12402 Accumulated Depreciation – Vehicles - 94,395,000
12501 Equipment at Cost 127,296,000 -
12502 Accumulated Depreciation - Equipment - 76,908,000
21100 Credit Card - 5,500,000
21200 Account Payable - 257,400,000
21300 Accrued Expense - -
21400 Income Taxes Payable - -
21500 VAT Out - 49,200,000
21600 Devidend Payable - 5,500,000
22100 Bank Mandiri Loan - 250,000,000
31000 Command Stock 1,000,000,000
32000 Retained Earning - 366,055,800
33000 Income Summary - -
41000 Sales Of Merchandise - 1,560,000,000
42000 Freight Collected - -
43000 Sales Discount 9,700,000 -
44000 Sales Returns - -
51000 Cost Of Goods Sold 1,113,000,000 -
52000 Freight Paid 5,685,500 -
61100 Wages & Salaries Sales Expense 23,750,000 -
61200 Bad Debts Expense - -
61300 Depreciation Expense-Building 27,307,500 -
61400 Depreciation Expense-Vehicle 35,805,000 -
61500 Advertising Expense 12,500,000 -
61600 Rent Expense 5,500,000 -
61700 Insurance expense 1,800,000 -
62100 Wages & Salaries Adm Expense 71,250,000 -
62200 Store Supplies Expense 7,400,000 -
62300 Maintenance and Repair Expense 6,500,000 -
62400 Telephone, Water & Electricity Expense 20,480,000 -
62500 Depreciation Expense-Equipment 29,172,000 -
81100 Interest Income - 4,800,000
81200 Devidend Income - 5,700,000
81300 Late Fees Collected - -
82100 Interest Expense 3,300,000 -
82200 Bank Service Charge 3,500,000 -
82300 Gain/ Loss Sales Vehicles - -
82400 Miscellaneous Expense 1,723,000 -
82500 Late Fees Expense - -
91100 Income Taxes Expense 9,405,600 -
JUMLAH 3,794,886,300 3,794,886,300

-
 EKTRONIK
31 Desember 2020

Mutasi Desember NERACA SLDO 31 Des

DEBIT CREDIT DEBIT CREDIT
415,609,000 157,725,000 380,315,700
5,000,000
366,175,000 308,550,000 447,025,000
3,450,000 6,200,000
249,180,000 413,270,000 106,710,000
5,780,000
4,000,000
5,400,000
23,978,000 31,320,000 22,658,000
135,000,000
192,500,000
749,400,000
- 116,677,500
370,100,000
94,395,000
127,296,000
76,908,000
5,500,000 -
100,320,000 263,883,000 420,963,000
9,500,000 9,500,000
475,000 475,000
50,250,000 43,830,000 42,780,000
3,500,000 2,000,000
25,000,000 225,000,000
1,000,000,000
366,055,800
-
438,300,000 1,998,300,000
260,000 260,000
1,892,000 11,592,000
10,500,000 10,500,000
400,070,000 9,400,000 1,503,670,000
125,000 5,810,500
23,750,000
-
27,307,500 -
35,805,000 -
825,000 13,325,000
5,500,000 -
1,800,000 -
71,250,000
700,000 8,100,000
 875,000 7,375,000
1,300,000 21,780,000
29,172,000
4,800,000
5,700,000
836,000 836,000
2,500,000 5,800,000
3,500,000
-
1,723,000
-
3,500,000 12,905,600
1,671,299,000 1,671,299,000 4,361,350,300 4,361,350,300
 PERDANA ELEKT
Neraca Saldo Per 31 D

NERACA SALDO
No Acc Account Title
DEBIT CREDIT
11101 Cash In Bank 380,315,700
11102 Petty Cash 5,000,000 -
11201 Account Receivable 447,025,000 -
11202 Allowances for Bad Debts - 6,200,000
11301 Merchandise Inventory 106,710,000 -
11302 Store Supplies 5,780,000 -
11401 Prepaid Rent 4,000,000 -
11402 Prepaid Insurance 5,400,000 -
11403 Value Added Taxes In 22,658,000 -
12100 Investment 135,000,000 -
12200 Land 192,500,000 -
12301 Building at Cost 749,400,000 -
12302 Accumulated Depreciation – Buiding - 116,677,500
12401 Vehicles at Cost 370,100,000 -
12402 Accumulated Depreciation – Vehicles - 94,395,000
12501 Equipment at Cost 127,296,000 -
12502 Accumulated Depreciation - Equipment - 76,908,000
21100 Credit Card - -
21200 Account Payable - 420,963,000
21300 Accrued Expense 9,500,000 -
21400 Income Taxes Payable - 475,000
21500 VAT Out - 42,780,000
21600 Devidend Payable - 2,000,000
22100 Bank Mandiri Loan - 225,000,000
31000 Command Stock - 1,000,000,000
32000 Retained Earning - 366,055,800
33000 Income Summary - -
41000 Sales Of Merchandise - 1,998,300,000
42000 Freight Collected - 260,000
43000 Sales Discount 11,592,000 -
44000 Sales Returns 10,500,000 -
51000 Cost Of Goods Sold 1,503,670,000 -
52000 Freight Paid 5,810,500 -
61100 Wages & Salaries Sales Expense 23,750,000 -
61200 Bad Debts Expense - -
61300 Depreciation Expense-Building 27,307,500 -
61400 Depreciation Expense-Vehicle 35,805,000 -
61500 Advertising Expense 13,325,000 -
61600 Rent Expense 5,500,000 -
61700 Insurance expense 1,800,000 -
62100 Wages & Salaries Adm Expense 71,250,000 -
62200 Store Supplies Expense 8,100,000 -
62300 Maintenance and Repair Expense 7,375,000 -
62400 Telephone, Water & Electricity Expense 21,780,000 -
62500 Depreciation Expense-Equipment 29,172,000 -
81100 Interest Income - 4,800,000
81200 Devidend Income - 5,700,000
81300 Late Fees Collected - 836,000
82100 Interest Expense 5,800,000 -
82200 Bank Service Charge 3,500,000 -
82300 Gain/ Loss Sales Vehicles - -
82400 Miscellaneous Expense 1,723,000 -
82500 Late Fees Expense - -
91100 Income Taxes Expense 12,905,600 -
JUMLAH 4,361,350,300 4,361,350,300
 PERDANA ELEKTRONIK
Neraca Saldo Per 31 Desember 2020

ADJUSTMENT ADJUSTED TRIAL BALANCE PROFIT AND LOSS

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
405,000 380,720,700
5,000,000
447,025,000
7,210,750 13,410,750
106,710,000 -
3,335,000 2,445,000
300,000 3,700,000
500,000 4,900,000
22,658,000 -
135,000,000 -
192,500,000 -
749,400,000 -
2,560,000 119,237,500
370,100,000 -
3,255,000 97,650,000
127,296,000 -
1,340,000 78,248,000
-
420,963,000
10,800,000 1,300,000
3,904,540 4,379,540
- 42,780,000
- 2,000,000
- 225,000,000
- 1,000,000,000
- 366,055,800
- -
- 1,998,300,000 - 1,998,300,000
- 260,000 - 260,000
11,592,000 11,592,000 -
10,500,000 10,500,000 -
1,503,670,000 1,503,670,000 -
5,810,500 5,810,500 -
2,375,000 26,125,000 26,125,000 -
7,210,750 7,210,750 7,210,750 -
2,560,000 29,867,500 29,867,500 -
3,255,000 39,060,000 39,060,000 -
13,325,000 13,325,000 -
300,000 5,800,000 5,800,000 -
500,000 2,300,000 2,300,000 -
7,125,000 78,375,000 78,375,000 -
3,335,000 11,435,000 11,435,000 -
 7,375,000 7,375,000 -
1,300,000 23,080,000 23,080,000 -
1,340,000 30,512,000 30,512,000 -
480,000 5,280,000 - 5,280,000
- 5,700,000 - 5,700,000
- 836,000 - 836,000
5,800,000 5,800,000 -
75,000 3,575,000 3,575,000 -
- - - -
1,723,000 - 1,723,000 -
- - - -
3,904,540 16,810,140 16,810,140 -
33,685,290 33,685,290 4,381,400,590 4,381,400,590 1,833,945,890 2,010,376,000
176,430,110
2,010,376,000
 BALANCE SHEET
DEBIT CREDIT
380,720,700 -
5,000,000 -
447,025,000 -
- 13,410,750
106,710,000 -
2,445,000 -
3,700,000 -
4,900,000 -
22,658,000 -
135,000,000 -
192,500,000 -
749,400,000 -
- 119,237,500
370,100,000 -
- 97,650,000
127,296,000 -
- 78,248,000
- -
- 420,963,000
- 1,300,000
- 4,379,540
- 42,780,000
- 2,000,000
- 225,000,000
- 1,000,000,000
- 366,055,800
- -
2,547,454,700 2,371,024,590
176,430,110
2,547,454,700
 PERDANA ELEKTRONIK
INCOME STATEMENT
For The Year Ended, December, 31, 2020

Sales Of Merchandise 1,998,300,000.00

Freight Collected 260,000.00
Sales Discount (11,592,000.00)
Sales Returns (10,500,000.00)
NET SALES 1,976,468,000

COST OF GOODS SOLD

Cost Of Goods Sold 1,503,670,000.00
Freight Paid 5,810,500.00
TOTAL COST OF GOODS SOLD (1,509,480,500)

GROSS PROFIT

OPERATING EXPENSE:
SALES & MARKETING EXPENSE
Wages & Salaries Sales Expense 26,125,000.00
Bad Debts Expense 7,210,750.00
Depreciation Expense-Building 29,867,500.00
Depreciation Expense-Vehicle 39,060,000.00
Advertising Expense 13,325,000.00
Rent Expense 5,800,000.00
Insurance expense 2,300,000.00
TOTAL SALES & MARKETING EXPENSE 123,688,250
GENERAL & ADM EXPENSE
Wages & Salaries Adm Expense 78,375,000.00
Store Supplies Expense 11,435,000.00
Maintenance and Repair Expense 7,375,000.00
Telephone, Water & Electricity Expense 23,080,000.00
Depreciation Expense-Equipment 30,512,000.00
TOTAL GENERAL & ADM EXPENSE 150,777,000
TOTAL OPERATING EXPENSE
OPERATING PROFIT

OTHER INCOME & OTHER EXPENSE

OTHER INCOME
Interest Income 5,280,000.00
Devidend Income 5,700,000.00
Late Fees Collected 836,000.00
TOTAL OTHER INCOME 11,816,000
OTHER EXPENSE
Interest Expense (5,800,000.00)
Bank Service Charge (3,575,000.00)
Gain/ Loss Sales Vehicles -
Miscellaneous Expense (1,723,000.00)
Late Fees Expense -
TOTAL OTHER EXPENSE (11,098,000)
TOTAL OTHER INCOME & OTHER EXPENSE
PROFIT BEFORE TAX
TAXES
Income Taxes Expense (16,810,140)
TOTAL TAXES

NET PROFIT/ (LOSS)

PERDANA ELEKTRONIK
INCOME STATEMENT
The Year Ended, December, 31, 2020

466,987,500.00

(274,465,250.00)
192,522,250.00
 718,000.00
193,240,250.00

(16,810,140.00)

176,430,110.00
 PERDANA ELEKTRONIK
BALANCE SHEET
AS AT DECEMBER, 31, 2020 and 2019

ASSETS 2020 2019

Current Assets
### Cash In Bank Rp 380,720,700 Rp 394,190,800
### Petty Cash Rp 5,000,000 Rp 3,500,000
### Account Receivable Rp 447,025,000 Rp 232,500,000
### Allowances for Bad Debts -Rp 13,410,750 -Rp 6,900,000
### Merchandise Inventory Rp 106,710,000 Rp 95,000,000
### Store Supplies Rp 2,445,000 Rp 10,000,000
### Prepaid Rent Rp 3,700,000 Rp 18,500,000
### Prepaid Insurance Rp 4,900,000 -
### Value Added Taxes In Rp 22,658,000 Rp 32,000,000
### Total Current Assets Rp 959,747,950 Rp 778,790,800

Non Current Assets

Investment Rp 135,000,000 Rp 180,000,000
Land Rp 192,500,000 Rp 100,000,000
### Building at Cost Rp 749,400,000 Rp 749,400,000
### Accumulated Depreciation – Buiding -Rp 119,237,500 -Rp 89,370,000
### Vehicles at Cost Rp 370,100,000 Rp 370,100,000
### Accumulated Depreciation – Vehicles -Rp 97,650,000 -Rp 58,590,000
### Equipment at Cost Rp 127,296,000 Rp 127,296,000
### Accumulated Depreciation - Equipment -Rp 78,248,000 -Rp 47,736,000
### Total Non Current Assets Rp 1,279,160,500 Rp 1,331,100,000
###

TOTAL ASSETS Rp 2,238,908,450 Rp 2,109,890,800

- -

-
PERDANA ELEKTRONIK
BALANCE SHEET
AS AT DECEMBER, 31, 2020 and 2019

LIABILITIES & EQUITIES 2020 2019

Liability
Credit Card - 7,500,000
Account Payable 420,963,000 179,000,000
Accrued Expense 1,300,000 13,000,000
Income Taxes Payable 4,379,540 1,335,000
VAT Out 42,780,000 50,000,000
Devidend Payable 2,000,000 6,000,000

Long Term Liabilities

Bank Mandiri Loan 225,000,000 487,000,000
Total Liabilties 696,422,540 743,835,000

EQUITIES
Command Stock 1,000,000,000 1,000,000,000
Retained Earning 542,485,910 366,055,800
Income Summary - -
Total Equities 1,542,485,910 1,366,055,800

TOTAL LIABAILITIES & EQUITIES 2,238,908,450 2,109,890,800