CV VICTORY SPORT

Laporan Beban Pokok Penjualan

Untuk Periode yang berakhir 31 Des 2020

persediaan barang dagang awal , 30 Nov 2020

pembelian
retur pembelian
potongan pembelian

biaya angkut pembelian

pembelian bersih

barang tersedia untuk dijual

persediaan barang dagang akhir , 31 Desember 2020

beban pokok penjualan

 CV VICTORY SPORT
INCOME STATEMENT
For The Year Ended, December, 31, 2020
Sales 3,500,622,000

sales return Rp (142,350,000)

sales discount Rp (39,252,000)
Rp 3,319,020,000

COGS (2,245,027,456)

Gross Profit Rp 1,073,992,544

Operating Expenses
Bad Debt Expense 11,767,750
Advertising Expense 30,000,000

Wages & Salaries (Sales) 132,000,000

Store Supplies Expense 7,200,000

Building Depreciation 45,000,000

Vehicles Depreciation 108,480,729

Equipment Depreciation 37,500,000

Insurance Expense 52,000,000

Utilities Expense 48,893,691

Office Suppiles Expense 20,550,000

493,392,170

Administration Expenses
wages & salaries (adm) Rp 12,000,000
Other's Expense Rp 10,500,000
22,500,000

TOTAL EXPENSES Rp 515,892,170

OPERATING PROFIT Rp 558,100,373

Other Income
Interest Revenue Rp 12,192,000
Dividend Revenue Rp 60,000,000
Freight Collected Rp 11,781,300
Rp 83,973,300
Other Expense
Interest Expense Rp 8,250,000
Bank Service Charge Rp 6,745,000
Rp 14,995,000
 Other Income/Expenses Rp 68,978,300
627,078,673

Income Tax Expenses 62,053,610

Earning After Taxes 565,025,063

 CV VICTORY SPORT
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2020

Description Ahsan Capital Apriani Capital Retained Earning

Balance at december, 31, 2019 1,000,000,000 600,000,000 240,000,000

Distribution to owners 150,000,000 90,000,000 (240,000,000)
Net Income 565,025,063
Ahsan Drawing 100,000,000

Apriani Drawing 60,000,000

Balance Sheet December, 31, 2020 1,050,000,000 630,000,000 565,025,063

ICTORY SPORT
NTS OF CHANGE EQUITY
S ENDED 31 DECEMBER 2020

Total

1,840,000,000 1,600,000,000
-
Rp 565,025,063 Ahsan : 62.50%
(100,000,000) Apriani : 37.50%
(60,000,000)

2,245,025,063
 CV VICTORY SPORT
BALANCE SHEET
AS AT DECEMBER, 31, 2020 and 2019

ASSETS 2020 2019 LIABILITIES & EQUITIES

Current Assets Current Liabilities
Cash In Bank 194,982,000 49,182,500 Accounts Payable
Petty Cash 9,200,000 10,000,000 Accrued Expense
Accounts Receivable 328,305,000 92,950,000 VAT Out
Allowance for doubtfull debt (16,415,250) (4,647,500) VAT Payable
Merchandise Inventory 270,759,852 205,800,000 Income Tax Payable
VAT In 23,255,000 -
Office Supplies 8,650,000 9,120,000
Store Supplies 10,000,000 3,200,000
Prepaid Insurance 40,000,000 32,000,000 Amount
Stock Invesment 484,800,000 484,800,000 Long Term Debts
Bank BNI Loan
BCA Finance
Amount
Equities
Amount 1,353,536,602 882,405,000 Ahsan Capital
Non Current Assets Apriani Capital
Land 300,000,000 200,000,000 Retained Earning
Building 900,000,000 900,000,000 Amount
Building Accumulated Dep (495,000,000) (450,000,000)
Vehicles 962,950,000 859,200,000
Vehicles Accumulated Dep (171,230,729) (284,000,000)
Equipment 150,000,000 150,000,000
Equipment Accumulated Dep (137,500,000) (100,000,000)

Amount 1,509,219,271 1,275,200,000

Total Assets 2,862,755,873 2,157,605,000 Total Liabilities & Equites

 VICTORY SPORT
BALANCE SHEET
DECEMBER, 31, 2020 and 2019

2020 2019

257,105,000 177,155,000
13,800,000 30,000,000
38,072,200 -
- -
2,503,610 4,200,000

311,480,810 211,355,000

31,250,000 106,250,000
275,000,000 -
306,250,000 106,250,000

1,050,000,000 1,000,000,000
630,000,000 600,000,000
Rp 565,025,063 240,000,000
2,245,025,063 1,840,000,000

2,862,755,873 2,157,605,000
 CV VICTORY SPORT
Memorial Journal (CLOSING ENTRY)
December 2020 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

31/12/2020 MJ 01 Sales 41100 3,500,622,000.00

Intrest Revenue 81100 12,192,000.00
Dividend Revenue 81200 60,000,000.00
Freight Collected 81300 11,781,300.00
Income Summary 31600 3,584,595,300.00

MJ 02 Income Summary 31600 181,602,000.00

Sales Return 41200 142,350,000.00
Sales Discount 41300 39,252,000.00

MJ 03 Income Summary 41300 2,245,027,456.00

COGS 51100 2,245,027,456.00

MJ 04 Income Summary 31600 530,887,170.00

Bad Debt Expense 61100 11,767,750.00
Advertising Expense 61200 30,000,000.00
Wages & Salaries (Sales) 61300 132,000,000.00
Store Supplies Expense 61400 7,200,000.00
Building Depreciation 62100 45,000,000.00
Vehicle Depreciation 62200 108,480,729.00
Equipment Depreciation 62300 37,500,000.00
Insurance Expense 62400 52,000,000.00
Utilities Expense 62500 48,893,691.00
Office Supplies Expense 62600 20,550,000.00
Wages & Salaries (Adm) 62700 12,000,000.00
Other's Expense 62800 10,500,000.00
Interest Expense 82100 8,250,000.00
Bank Service Charge 82200 6,745,000.00

MJ 05 Income Summary 31600 565,025,063.00

Retained Earning 31500 565,025,063.00

MJ 06 Ahsan Capital 31100 100,000,000.00

Apriani Capital 31200 60,000,000.00
Ahsan Drawing 31300 100,000,000.00
Apriani Drawing 31400 60,000,000.00
Total 7,267,136,989.00 7,267,136,989.00
 CV VICTORY SPORT
CLOSING BALANCE
December 31, 2020

ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11100 Cash In Bank 194,982,000

11200 Petty Cash 9,200,000

11300 Accounts Receivable 328,305,000

11400 Allowance for doubtfull debt 16,415,250

11500 Merchandise Inventory 270,759,852

11600 VAT In 23,255,000

11700 Office Supplies 8,650,000

11800 Store Supplies 10,000,000

11900 Prepaid Insurance 40,000,000

12100 Stock Invesment 484,800,000

13100 Land 300,000,000

13200 Building 900,000,000

13300 Building Accumulated Dep 495,000,000

13400 Vehicles 962,950,000

13500 Vehicles Accumulated Dep 171,230,729

13600 Equipment 150,000,000

13700 Equipment Accumulated Dep 137,500,000

21100 Accounts Payable 257,105,000

21200 Accrued Expense 13,800,000

21300 VAT Out 38,072,200

21400 Income Tax Payable 2,503,610

22100 Bank BNI Loan 31,250,000

22200 BCA Finance 275,000,000

31100 Ahsan Capital 1,050,000,000

31200 Apriani Capital 630,000,000

31500 Retained Earning 565,025,063

Amount 3,682,901,852 3,682,901,852