DAFTAR AKUN

REF
1111
1112
1121
1122
1131
1141
1142
1143
1211
1221
1222
1231
1232
2111
2121
2131
2141
2151
2161
2162
2211
3111
3121
4111
4112
4113
4114
4115
5111
5112
5211
5212
6111
6112
6113
6114
6115
6116
6211
6212
6213
6214
6215
6311
6312
7111
8111
 DAFTAR AKUN
NAMA AKUN
Kas di Tangan (Cash on Hand)
Kas di Bank (Cash at Bank)
Piutang Dagang (Account Receivable)
Penyisihan Kerugian Piutang (Allowance for Bad Debts)
Persediaan Barang Dagangan (Merchandise Inventory)
Perlengkapan (Supplies)
Sewa Dibayar Dimuka (Prepaid Rent)
Asuransi Dibayar Dimuka (Prepaid Insurance)
Tanah (Land)
Kendaraan (Automobile)
Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile)
Peralatan (Equipment)
Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment)
Hutang Dagang (Account Payable)
Hutang Gaji (Salaries Payable)
Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity)
Hutang Bunga (Interest Payable)
Hutang Pajak (Tax Payable)
Pajak Pertambahan Nilai (Value Added Tax) - Masukan
Pajak Pertambahan Nilai (Value Added Tax) - Keluaran
Pinjaman ke Bank (Loan Payable)
Modal Tuan Ione Bike (Capital, Ione Bike)
Prive Tuan Ione Bike (Withdraw, Ione Bike)
Penjualan (Sales)
Potongan Penjualan dan Pengurangan Harga (Sales Discount)
Retur Penjualan (Sales Return and Allowances)
Interest Revenue
Service revenue
Pembelian (Purchases)
Biaya Angkut Pembelian (Freight In)
Potongan Pembelian (Purchases Discount)
Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances)
Beban Iklan (Advertising Expense)
Beban Angkut Penjualan (Freight Out)
Beban Sewa Toko (Store Rent Expense)
Beban listrik
Beban Telepon
Beban Lainnya
Beban Gaji (Salaries Expense)
Beban Asuransi (Insurance Expense)
Beban Kantor (Supplies Expense)
Beban Penyusutan Kendaraan (Depreciation Expense - Automobile)
Beban Penyusutan Peralatan (Depreciation Expense – Equipment)
Beban Kerugian Piutang (Bad Debts Expense)
Beban Bunga (Interest Expense)
Pajak Penghasilan (Income Tax)
Ikhtisar Rugi Laba (Income Summary)
Total
 D K
Rp 24,650,000
Rp 466,450,000
Rp 57,500,000

Rp 178,000,000
Rp 1,000,000
Rp 12,000,000

Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 49,000,000

Rp 300,000,000
Rp 578,600,000
Rp 941,600,000 Rp 941,600,000
 JURNAL UMUM
IONE BICYCLE
Tanggal
2-Oct-13
2-Oct-13
3-Oct-13
3-Oct-13
4-Oct-13
4-Oct-13
8-Oct-13
8-Oct-13
9-Oct-13
9-Oct-13
12-Oct-13
12-Oct-13
15-Oct-13
15-Oct-13
15-Oct-13
20-Oct-13
20-Oct-13
20-Oct-13
25-Oct-13
25-Oct-13
25-Oct-13
25-Oct-13
25-Oct-13
 JURNAL UMUM
IONE BICYCLE
Keterangan Ref
Pembelian (Purchases) 5111
Hutang Dagang (Account Payable) 2111
Hutang Dagang (Account Payable) 2111
Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances) 5212
Pembelian (Purchases) 5111
Kas di Bank (Cash at Bank) 1112
Piutang Dagang (Account Receivable) 1121
Penjualan (Sales) 4111
Retur Penjualan (Sales Return and Allowances) 4113
Piutang Dagang (Account Receivable) 1121
Kas di Bank (Cash at Bank) 1112
Penjualan (Sales) 4111
Hutang Dagang (Account Payable) 2111
Kas di Bank (Cash at Bank) 1112
Potongan Pembelian (Purchases Discount) 5211
Kas di Bank (Cash at Bank) 1112
Potongan Penjualan dan Pengurangan Harga (Sales Discount) 4112
Piutang Dagang (Account Receivable) 1121
Beban listrik 6114
Beban Telepon 6115
Beban Lainnya 6116
Asuransi Dibayar Dimuka (Prepaid Insurance) 1143
Kas di Tangan (Cash on Hand) 1111
 D K
Rp 62,000,000
Rp 62,000,000 PT.Poligon
Rp 14,200,000 PT.Poligon
Rp 14,200,000
Rp 120,000,000
Rp 120,000,000
Rp 174,500,000 CV.Hening
Rp 174,500,000
Rp 6,450,000
Rp 6,450,000 CV.Hening
Rp 79,600,000
Rp 79,600,000
Rp 31,000,000 PT.Poligon
Rp 30,000,000
Rp 1,000,000
Rp 27,200,000
Rp 800,000
Rp 28,000,000 CV.Hening
Rp 253,000
Rp 359,000
Rp 420,000
Rp 150,000
Rp 1,182,000
Rp 516,932,000 Rp 516,932,000
 BUKU BESA
IONE BICYC
KODE
NAMA
TGL
1-Oct-13
25-Oct-13
31-Oct-13

KODE
NAMA
TGL
4-Oct-13
4-Oct-13
12-Oct-13
15-Oct-13
20-Oct-13
31-Oct-13
31-Oct-13

KODE
NAMA
TGL
8-Oct-13
8-Oct-13
9-Oct-13
20-Oct-13

KODE
NAMA
TGL
8-Oct-13

31-Oct-13
31-Oct-13

KODE
NAMA
 TGL
8-Oct-13

31-Oct-13

KODE
NAMA
TGL
8-Oct-13

31-Oct-13

KODE
NAMA
TGL
8-Oct-13
25-Oct-13

KODE
NAMA
TGL
8-Oct-13

KODE
NAMA
TGL
8-Oct-13

KODE
NAMA
TGL
8-Oct-13

KODE
NAMA
 TGL
8-Oct-13

KODE
NAMA
TGL
2-Oct-13
2-Oct-13
3-Oct-13
15-Oct-13

KODE
NAMA
TGL
2-Oct-13
8-Oct-13
12-Oct-13

KODE
NAMA
TGL
2-Oct-13
20-Oct-13

KODE
NAMA
TGL
2-Oct-13
9-Oct-13

KODE
NAMA
TGL
2-Oct-13
2-Oct-13
4-Oct-13
KODE
NAMA
TGL
15-Oct-13
15-Oct-13

KODE
NAMA
TGL
3-Oct-13
3-Oct-13

KODE
NAMA
TGL
25-Oct-13
25-Oct-13

KODE
NAMA
TGL
25-Oct-13
25-Oct-13

KODE
NAMA
TGL
25-Oct-13
25-Oct-13

KODE
NAMA
TGL
31-Oct-13
KODE
NAMA
TGL
31-Oct-13

KODE
NAMA
TGL
31-Oct-13

KODE
NAMA
TGL
31-Oct-13

KODE
NAMA
TGL
31-Oct-13

KODE
NAMA
TGL
8-Oct-13

KODE
NAMA
TGL
 8-Oct-13

KODE
NAMA
TGL
2-Oct-13
2-Oct-13

KODE
NAMA
TGL
2-Oct-13
30-Oct-13

KODE
NAMA
TGL
30-Oct-13
30-Oct-13

KODE
NAMA
TGL
30-Oct-13
30-Oct-13
 BUKU BESAR
IONE BICYCLE
1111
Kas di Tangan (Cash on Hand)
KET REF
Saldo awal
Kas di Tangan (Cash on Hand) 1111
Kas di Tangan (Cash on Hand) 1111

1112
Kas di Bank (Cash at Bank)
KET REF
Saldo awal
Kas di Bank (Cash at Bank) 1112
Kas di Bank (Cash at Bank) 1112
Kas di Bank (Cash at Bank) 1112
Kas di Bank (Cash at Bank) 1112
Kas di Bank (Cash at Bank) 1112
Kas di Bank (Cash at Bank) 1112

1121
Piutang Dagang (Account Receivable)
KET REF
Saldo awal
Piutang Dagang (Account Receivable) 1121
Piutang Dagang (Account Receivable) 1121
Piutang Dagang (Account Receivable) 1121

1131
Persediaan Barang Dagangan (Merchandise Inventory)
KET REF
Saldo awal

Persediaan Barang Dagangan (Merchandise Inventory) 1131

Persediaan Barang Dagangan (Merchandise Inventory) 1131

1141
Perlengkapan (Supplies)
 KET REF
Saldo awal

Perlengkapan (Supplies) 1141

1142
Sewa Dibayar Dimuka (Prepaid Rent)
KET REF
Saldo awal

Sewa Dibayar Dimuka (Prepaid Rent) 1142

1143
Asuransi Dibayar Dimuka (Prepaid Insurance)
KET REF
Saldo awal
Asuransi Dibayar Dimuka (Prepaid Insurance) 1143

1221
Kendaraan (Automobile)
KET REF
Saldo awal
Kendaraan (Automobile) 1221

1222
Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile)
KET REF
Saldo awal
Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile) 1222

1231
Peralatan (Equipment)
KET REF
Saldo awal
Peralatan (Equipment) 1231

1232
Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment)
 KET REF
Saldo awal
Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment) 1232

2111
Hutang Dagang (Account Payable)
KET REF
Saldo awal
Hutang Dagang (Account Payable) 2111
Hutang Dagang (Account Payable) 2111
Hutang Dagang (Account Payable) 2111

4111
Penjualan (Sales)
KET REF
Saldo awal
Penjualan (Sales) 4111
Penjualan (Sales) 4111

4112
Potongan Penjualan dan Pengurangan Harga (Sales Discount)
KET REF
Saldo awal
Potongan Penjualan dan Pengurangan Harga (Sales Discount) 4112

4113
Retur Penjualan (Sales Return and Allowances)
KET REF
Saldo awal
Retur Penjualan (Sales Return and Allowances) 4113
Closing Jurnal

5111
Pembelian (Purchases)
KET REF
Saldo awal
Pembelian (Purchases) 5111
Pembelian (Purchases) 5111
Closing Jurnal
5211
Potongan Pembelian (Purchases Discount)
KET REF
Saldo awal
Potongan Pembelian (Purchases Discount) 5211
Closing Jurnal

5212
Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances)
KET REF
Saldo awal
Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances) 5212
Closing Jurnal

6114
Beban listrik
KET REF
Saldo awal
Beban listrik 6114
Closing Jurnal

6115
Beban Telepon
KET REF
Saldo awal
Beban Telepon 6115
Closing Jurnal

6116
Beban Lainnya
KET REF
Saldo awal
Beban Lainnya 6116
Closing Jurnal

6211
Beban Gaji (Salaries Expense)
KET REF
Saldo awal
Beban Gaji (Salaries Expense) 6211
Closing Jurnal
 4114
Interest Revenue
KET REF
Saldo awal
Interest Revenue 4114
Closing Jurnal

6213
Beban Kantor (Supplies Expense)
KET REF
Saldo awal
Beban Kantor (Supplies Expense) 6213
Closing Jurnal

6312
Beban Bunga (Interest Expense)
KET REF
Saldo awal
Beban Bunga (Interest Expense) 6312
Beban Bunga (Interest Expense) 6312
Closing Jurnal

8111
Ikhtisar Rugi Laba (Income Summary)
KET REF
Saldo awal
Ikhtisar Rugi Laba (Income Summary) 8111
Ikhtisar Rugi Laba (Income Summary) 8111

4115
Service Revenue
KET REF
Saldo awal
Service Revenue 4115
Closing Jurnal

6113
Beban Sewa Toko (Store Rent Expense)
KET REF
Saldo awal
Beban Sewa Toko (Store Rent Expense) 6113
Closing Jurnal

2131
Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity)
KET REF
Saldo awal
Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity) 2131

2211
Pinjaman ke Bank (Loan Payable)
KET REF
Saldo awal
Pinjaman ke Bank (Loan Payable) 2211

2121
Hutang Gaji (Salaries Payable)
KET REF
Saldo awal
Hutang Gaji (Salaries Payable) 6211

3121
Prive Tuan Ione Bike (Withdraw, Ione Bike)
KET REF
Saldo awal
Prive Tuan Ione Bike (Withdraw, Ione Bike) 3121
Closing Jurnal
 SAR
YCLE

SALDO
D K
D K
Rp 24,650,000
Rp 1,182,000 Rp 23,468,000
Rp 200,000 Rp 23,268,000

SALDO
D K
D K
Rp 466,450,000
Rp 120,000,000 Rp 346,450,000
Rp 79,600,000 Rp 426,050,000
Rp 30,000,000 Rp 396,050,000
Rp 27,200,000 Rp 423,250,000
Rp 846,000 Rp 424,096,000
Rp 1,700,000 Rp 425,796,000

SALDO
D K
D K
Rp 57,500,000
Rp 174,500,000 Rp 232,000,000
Rp 6,450,000 Rp 225,550,000
Rp 28,000,000 Rp 197,550,000

SALDO
D K
D K
Rp 178,000,000
Rp 178,000,000
Rp 178,000,000 Rp -
Rp 154,400,000 Rp 154,400,000
 SALDO
D K
D K
Rp 1,000,000
Rp 1,000,000
Rp 368,000 Rp 632,000

SALDO
D K
D K
Rp 12,000,000
Rp 12,000,000
Rp 1,000,000 Rp 11,000,000

SALDO
D K
D K
Rp -
Rp 150,000 Rp 150,000

SALDO
D K
D K
Rp 82,000,000
Rp 82,000,000

SALDO
D K
D K
Rp 2,000,000
Rp 2,000,000

SALDO
D K
D K
Rp 120,000,000
Rp 120,000,000
 SALDO
D K
D K
Rp 12,000,000
Rp 12,000,000

SALDO
D K
D K
Rp 49,000,000
Rp 62,000,000 Rp 111,000,000
Rp 14,200,000 Rp 96,800,000
Rp 31,000,000 Rp 65,800,000

SALDO
D K
D K
Rp -
Rp 174,500,000 Rp 174,500,000
Rp 79,600,000 Rp 254,100,000

SALDO
D K
D K
Rp -
Rp 800,000 Rp 800,000

SALDO
D K
D K
Rp -
Rp 6,450,000 Rp 6,450,000
6450000 Rp -

SALDO
D K
D K
Rp -
Rp 62,000,000 Rp 62,000,000
Rp 120,000,000 Rp 182,000,000
 182000000 Rp -

SALDO
D K
D K
Rp -
Rp 1,000,000 Rp 1,000,000
0 Rp 1,000,000

SALDO
D K
D K
Rp -
Rp 14,200,000 Rp 14,200,000
14200000 Rp -

SALDO
D K
D K
Rp -
Rp 253,000 Rp 253,000
253000 Rp -

SALDO
D K
D K
Rp -
Rp 359,000 Rp 359,000
359000 Rp -

SALDO
D K
D K
Rp -
Rp 420,000 Rp 420,000
420000 Rp -

SALDO
D K
D K

Rp 820,000 Rp 820,000
820000 Rp -
 SALDO
D K
D K
Rp -
Rp 921,000 Rp 921,000
921000 Rp -

SALDO
D K
D K

Rp 368,000 Rp 368,000
Rp 368,000 Rp -

SALDO
D K
D K

Rp 6,000,000 Rp 6,000,000
Rp 75,000 Rp 6,075,000
Rp 6,075,000 Rp -

SALDO
D K
D K

Rp 178,000,000 Rp 178,000,000
Rp 154,400,000 Rp 23,600,000

SALDO
D K
D K
Rp -
Rp 1,700,000 Rp 1,700,000
Rp 1,700,000 Rp -

SALDO
D K
D K
 Rp -
Rp 1,000,000 Rp 1,000,000
Rp 1,000,000 Rp -

SALDO
D K
D K
Rp -
Rp 21,000,000 Rp 21,000,000

SALDO
D K
D K
Rp 300,000,000
Rp 15,000,000 Rp 285,000,000

SALDO
D K
D K
Rp -
Rp 820,000 Rp - Rp 820,000

SALDO
D K
D K
Rp -
Rp 200,000 Rp 200,000
Rp 200,000 Rp -
 AKUNTANSI PERUSAHAAN DAGANG
NERACA SALDO
01 OKTOBER 2013
KODE NAMA AKUN
1111 Kas di Tangan (Cash on Hand)
1112 Kas di Bank (Cash at Bank)
1121 Piutang Dagang (Account Receivable)
1131 Persediaan Barang Dagangan (Merchandise Inventory)
1141 Perlengkapan (Supplies)
1142 Sewa Dibayar Dimuka (Prepaid Rent)
1221 Kendaraan (Automobile)
1222 Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile)
1231 Peralatan (Equipment)
1232 Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment)
1143 Asuransi Dibayar Dimuka (Prepaid Insurance)
2111 Hutang Dagang (Account Payable)
2211 Pinjaman ke Bank (Loan Payable)
3111 Modal Tuan Ione Bike (Capital, Ione Bike)
4111 Penjualan (Sales)
4112 Potongan Penjualan dan Pengurangan Harga (Sales Discount)
4113 Retur Penjualan (Sales Return and Allowances)
5111 Pembelian (Purchases)
5211 Potongan Pembelian (Purchases Discount)
5212 Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances)
6114 Beban listrik
6115 Beban Telepon
6116 Beban Lainnya
6213 Beban Kantor (Supplies Expense)
TOTAL
AGANG

D K
Rp 23,268,000
Rp 423,250,000
Rp 197,550,000
Rp 178,000,000
Rp 1,000,000
Rp 12,000,000
Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 150,000
Rp 65,800,000
Rp 300,000,000
Rp 578,600,000
Rp 254,100,000
Rp 800,000
Rp 6,450,000
Rp 182,000,000
Rp 1,000,000
Rp 14,200,000
Rp 253,000
Rp 359,000

Rp 420,000
Rp 1,227,500,000 Rp 1,227,700,000
Kartu Gudang
Nama Barang : FREXIA
Masuk Keluar
Tanggal
Q P T Q P
1-Oct-13
2-Oct-13 10 Rp 1,800,000 Rp 18,000,000
3-Oct-13 3 Rp 1,800,000
8-Oct-13 30 Rp 1,800,000
9-Oct-13 3 Rp 1,800,000 Rp 5,400,000

Kartu Gudang
Nama Barang : QUATRO
Masuk Keluar
Tanggal
Q P T Q P
1-Oct-13
2-Oct-13 20 Rp 2,200,000 Rp 44,000,000
3-Oct-13 4 Rp 2,200,000
12-Oct-13 14 Rp 2,200,000

Kartu Gudang
Nama Barang : TRYANO
Masuk Keluar
Tanggal
Q P T Q P
1-Oct-13
4-Oct-13 30 Rp 4,000,000 Rp 120,000,000
8-Oct-13 20 Rp 4,000,000
12-Oct-13 8 Rp 4,000,000
Keluar Saldo
T Q P T
40 Rp 1,800,000 Rp 72,000,000
50 Rp 1,800,000 Rp 90,000,000
Rp 5,400,000 47 Rp 1,800,000 Rp 84,600,000
Rp 54,000,000 17 Rp 1,800,000 Rp 30,600,000
20 Rp 1,800,000 Rp 36,000,000

Keluar Saldo
T Q P T
30 Rp 2,200,000 Rp 66,000,000
50 Rp 2,200,000 Rp 110,000,000
Rp 8,800,000 46 Rp 2,200,000 Rp 101,200,000
Rp 30,800,000 32 Rp 2,200,000 Rp 70,400,000

Keluar Saldo
T Q P T
10 Rp 4,000,000 Rp 40,000,000
40 Rp 4,000,000 Rp 160,000,000
Rp 80,000,000 20 Rp 4,000,000 Rp 80,000,000
Rp 32,000,000 12 Rp 4,000,000 Rp 48,000,000
 DAFTAR SALDO PERSEDIAAN
IONE BICYCLE
Periode Oktober 2013
No Nama Barang Price Quality Jumlah
1 FREXIA Rp 1,800,000 20 Rp 36,000,000
2 QUATRO Rp 2,200,000 32 Rp 70,400,000
3 TYRANO Rp 4,000,000 12 Rp 48,000,000
Total Rp 154,400,000
 SUBSIDIARY LEDGER
ACCOUNT RECEIVABLE

Acc.Code : 1121.1
Debtor Name : PT.Meina, Bogor
Tanggal Keterangan Ref Debit
Oktober 2013 1 Saldo Awal v Rp 17,000,000

Acc.Code : 1121.2
Debtor Name : CV. Hening, Bandung
Tanggal Keterangan Ref Debit
Oktober 2013 1 Saldo Awal v Rp 28,000,000
Rp 174,500,000

Acc.Code : 1121.3
Debtor Name : Firma YUVA, Garut
Tanggal Keterangan Ref Debit
Oktober 2013 1 Saldo Awal v Rp 12,500,000
EDGER
EIVABLE

Kredit Balance
Rp 17,000,000

Kredit Balance
Rp 28,000,000
Rp 202,500,000
Rp 6,450,000 Rp 196,050,000
Rp 28,000,000 Rp 168,050,000

Kredit Balance
Rp 12,500,000
 SCHEDULE OF ACCOUNT RECEIVABLE
Per 31 Oktober 2013
Code Debtor's Name Address
1121.1 PT.Meina, Bogor Bogor
1121.2 CV. Hening, BandungBandung
1121.3 Firma YUVA, Garut Garut
Total :
ACCOUNT RECEIVABLE
1 Oktober 2013
Balance Explanation
Rp 17,000,000
Rp 168,050,000
Rp 12,500,000
Rp 197,550,000
 SUBSIDIARY LEDGER
ACCOUNT PAYABLE

Acc.Code : 2111.1
Debtor Name : PT. Polygon, Semarang
Tanggal Keterangan Ref Debit Kredit
Oktober 2013 1 Saldo Awal v Rp 31,000,000
2 Jurnal Umum Rp 62,000,000
3 Jurnal Umum Rp 14,200,000
15 Jurnal Umum Rp 31,000,000

Acc.Code : 2111.2
Debtor Name : Shimano & Co, Bekasi
Tanggal Keterangan Ref Debit Kredit
Oktober 2013 1 Saldo Awal v Rp 18,000,000
ARY LEDGER
NT PAYABLE

Balance D K
Rp 31,000,000
Rp 93,000,000
Rp 78,800,000
Rp 47,800,000

Balance D K
Rp 18,000,000
 DATA PENYESUAIAN
IONE BICYCLE
No. Keterangan
1 #REF!
#REF!
#REF!
2 #REF!
#REF!
3 #REF!
#REF!
4 #REF!
#REF!
#REF!
#REF!
5 #REF!
#REF!
#REF!
6 #REF!
#REF!
7 #REF!
#REF!
8 #REF!
#REF!
TOTAL
YESUAIAN
CYCLE
Ref D K
1112 Rp846,000
6312 Rp75,000
4114 Rp921,000
6313 Rp368,000
1141 Rp368,000
6113 Rp1,000,000
1142 Rp1,000,000
8111 Rp178,000,000
1131 Rp178,000,000
1131 Rp154,400,000
8111 Rp154,400,000
2211 Rp15,000,000
6312 Rp6,000,000
2131 Rp21,000,000
6211 Rp820,000
2121 Rp820,000
3121 Rp200,000
1111 Rp200,000
1112 Rp1,700,000
4115 Rp1,700,000
Rp358,409,000 Rp358,409,000
 SCHEDULE OF ACCOUNT RECEIVABLE
Per 31 Oktober 2013
Code Creditor's Name Address Balance Explanation
2111.1 PT. Polygon, Semarang Semarang Rp 47,800,000
2111.2 Shimano & Co, Bekasi Bekasi Rp 18,000,000
Total : Rp 65,800,000
 AS ADJUSTMENT
IONE BICYCLE
30-Oct-13
KODE NAMA AKUN
1111 #REF!
1112 #REF!
1121 #REF!
1131 #REF!
1141 #REF!
1142 #REF!
1221 #REF!
1222 #REF!
1231 #REF!
1232 #REF!
3121 #REF!
2111 #REF!
2121 #REF!
2131 #REF!
2211 #REF!
3111 #REF!
4111 #REF!
4112 #REF!
4113 #REF!
4114 #REF!
4115 #REF!
5111 #REF!
5211 #REF!
5212 #REF!
6113 #REF!
6114 #REF!
6115 #REF!
6116 #REF!
6211 #REF!
6212 #REF!
6213 #REF!
6312 #REF!
8111 #REF!
TOTAL
 D K
Rp 23,268,000
Rp 425,796,000
Rp 197,550,000
Rp 154,400,000
Rp 632,000
Rp 11,000,000
Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 200,000
Rp 65,800,000
Rp 820,000
Rp 21,000,000
Rp 285,000,000
Rp 578,600,000
Rp 254,100,000
Rp 800,000
Rp 6,450,000
Rp 921,000
Rp -
Rp 182,000,000
Rp 1,000,000
Rp 14,200,000
Rp -
Rp 253,000
Rp 359,000
Rp 420,000
Rp 820,000
Rp 150,000
Rp 368,000
Rp 6,075,000
Rp 178,000,000 Rp 154,400,000
Rp 1,390,541,000 Rp 1,389,841,000
KODE NAMA AKUN
1111 Kas di Tangan (Cash on Hand)
1112 Kas di Bank (Cash at Bank)
1121 Piutang Dagang (Account Receivable)
1122 Penyisihan Kerugian Piutang (Allowance for Bad Debts)
1131 Persediaan Barang Dagangan (Merchandise Inventory)
1141 Perlengkapan (Supplies)
1142 Sewa Dibayar Dimuka (Prepaid Rent)
1143 Asuransi Dibayar Dimuka (Prepaid Insurance)
1211 Tanah (Land)
1221 Kendaraan (Automobile)
1222 Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile)
1231 Peralatan (Equipment)
1232 Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment)
2111 Hutang Dagang (Account Payable)
2121 Hutang Gaji (Salaries Payable)
2131 Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity)
2141 Hutang Bunga (Interest Payable)
2151 Hutang Pajak (Tax Payable)
2161 Pajak Pertambahan Nilai (Value Added Tax) - Masukan
2162 Pajak Pertambahan Nilai (Value Added Tax) - Keluaran
2211 Pinjaman ke Bank (Loan Payable)
3111 Modal Tuan Ione Bike (Capital, Ione Bike)
3121 Prive Tuan Ione Bike (Withdraw, Ione Bike)
4111 Penjualan (Sales)
4112 Potongan Penjualan dan Pengurangan Harga (Sales Discount)
4113 Retur Penjualan (Sales Return and Allowances)
4114 Interest Revenue
4115 Service revenue
5111 Pembelian (Purchases)
5112 Biaya Angkut Pembelian (Freight In)
5211 Potongan Pembelian (Purchases Discount)
5212 Retur Pembelian & Pengurangan Harga (Purchases Return & Allowances)
6111 Beban Iklan (Advertising Expense)
6112 Beban Angkut Penjualan (Freight Out)
6113 Beban Sewa Toko (Store Rent Expense)
6114 Beban listrik
6115 Beban Telepon
6116 Beban Lainnya
6211 Beban Gaji (Salaries Expense)
6212 Beban Asuransi (Insurance Expense)
6213 Beban Kantor (Supplies Expense)
6214 Beban Penyusutan Kendaraan (Depreciation Expense - Automobile)
6215 Beban Penyusutan Peralatan (Depreciation Expense – Equipment)
6311 Beban Kerugian Piutang (Bad Debts Expense)
6312 Beban Bunga (Interest Expense)
7111 Pajak Penghasilan (Income Tax)
8111 Ikhtisar Rugi Laba (Income Summary)
TOTAL
 WORKSHE
IONE BICY
31 OKTOBER
NAMA AKUN D K
and) Rp 23,468,000
k) Rp 423,250,000
Receivable) Rp 197,550,000
ng (Allowance for Bad Debts)
gan (Merchandise Inventory) Rp 178,000,000
Rp 1,000,000
paid Rent) Rp 12,000,000
(Prepaid Insurance)

Rp 82,000,000
ndaraan (Accumulated Depreciation – Automobile) Rp 2,000,000
Rp 120,000,000
eralatan (Accumulated Depreciation – Equipment) Rp 12,000,000
Payable) Rp 65,800,000
able)
tuh Tempo (Loan Payable - Maturity)
ayable)
e)
Value Added Tax) - Masukan
Value Added Tax) - Keluaran
ayable) Rp 300,000,000
pital, Ione Bike) Rp 578,600,000
draw, Ione Bike)
Rp 254,100,000
engurangan Harga (Sales Discount) Rp 800,000
turn and Allowances) Rp 6,450,000

Rp 182,000,000
Freight In)
chases Discount) Rp 1,000,000
angan Harga (Purchases Return & Allowances) Rp 14,200,000
Expense)
Freight Out)
Rent Expense)
Rp 253,000
Rp 359,000
Rp 420,000
nse)
e Expense) Rp 150,000
xpense)
raan (Depreciation Expense - Automobile)
 an (Depreciation Expense – Equipment)
Bad Debts Expense)
pense)
e Tax)
e Summary)
TOTAL Rp 1,227,700,000 Rp 1,227,700,000
 WORKSHEET
IONE BICYCLE
31 OKTOBER 2013
D K D K D
Rp 846,000 Rp 200,000 Rp 23,268,000
Rp 1,700,000 Rp 425,796,000
Rp 197,550,000

Rp 154,400,000 Rp 178,000,000 Rp 154,400,000

Rp 368,000 Rp 632,000
Rp 1,000,000 Rp 11,000,000

Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 65,800,000
Rp 820,000 Rp 820,000
Rp 21,000,000 Rp 21,000,000

Rp 15,000,000 Rp 285,000,000
Rp 578,600,000
Rp 200,000 Rp 200,000
Rp 254,100,000
Rp 800,000 Rp 800,000
Rp 6,450,000 Rp 6,450,000
Rp 921,000 Rp 921,000
Rp 1,700,000 Rp -

Rp 182,000,000 Rp 182,000,000

1000000
Rp 14,200,000

Rp 1,000,000 Rp - Rp 1,000,000
Rp 253,000 Rp 253,000
Rp 359,000 Rp 359,000
Rp 420,000 Rp 420,000
Rp 820,000 Rp 820,000 Rp 820,000
Rp 150,000 Rp 150,000
Rp 368,000 Rp 368,000 Rp 368,000
Rp 6,075,000 Rp 6,075,000 Rp 6,075,000

Rp 178,000,000 Rp 154,400,000 Rp 178,000,000 Rp 154,400,000 Rp 178,000,000

Rp 358,409,000 Rp 358,409,000 Rp 1,390,541,000 Rp 1,389,841,000 Rp 376,695,000
Rp 49,626,000
Rp 426,321,000
 K D K
Rp 23,268,000
Rp 425,796,000
Rp 197,550,000

Rp 154,400,000
Rp 632,000
Rp 11,000,000

Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 65,800,000
Rp 820,000
Rp 21,000,000

Rp 285,000,000
Rp 578,600,000
Rp 200,000
Rp 254,100,000

Rp 921,000
Rp 1,700,000

Rp 1,000,000
Rp 14,200,000
Rp 154,400,000
Rp 426,321,000 Rp 1,014,846,000 Rp 965,220,000
Rp 49,626,000
Rp 426,321,000 Rp 1,014,846,000 Rp 1,014,846,000
 INCOME STATEMENT (LAPOR
IONE BICYCLE
Per Oktober 20

Penjualan
Potongan Penjualan dan Pengurangan Harga (Sale
ur Penjualan (Sales Return and Allowances)

Harga Pokok Penjualan (HPP) :

Persediaan Barang Awal

Pembelian (purchases)
Biaya Angkut (Freight in)

Potongan Pembelian (Purchase Discount)

Return Pembelian dan pengurangan harga

Beban adm & Operasional

OME STATEMENT (LAPORAN KEUANGAN)
IONE BICYCLE
Per Oktober 2013
Penghasilan:

Rp 254,100,000
alan dan Pengurangan Harga (Sales Discount) Rp 800,000
les Return and Allowances) Rp 6,450,000 +
Rp 7,250,000
Penjualan Bersih : Rp 246,850,000

ediaan Barang Awal Rp 178,000,000

belian (purchases) Rp 182,000,000

a Angkut (Freight in) Rp - +
Total Pembelian Rp 182,000,000
Rp 1,000,000
Rp 14,200,000 +
Rp 15,200,000 -

Pembelian Bersih Rp 166,800,000 +

Barang Siap Jual Rp 344,800,000
Persediaan Barang Akhir Rp 154,400,000 -
HPP Rp 190,400,000
Gross Profit / Laba Kotor Rp 56,450,000

Advertising Expense Rp -
Freight Out Rp -
Store Rent Expense Rp 1,000,000
Electrical Expense Rp 253,000
Phone Expense Rp 359,000
Utilities Expense Rp 420,000
Salaries Expense Rp 820,000
Insurance Expense Rp 150,000
Supplies Expense Rp 368,000
Dep. Expense - Automobile Rp -
Dep. Expense - Equipment Rp -
Bad Deb Expense Rp -
Interest Expense Rp 6,075,000 +
Rp 9,445,000
Laba Penjualan Rp 47,005,000
Pendapatan Lainnya:
Interest Revenue Rp 921,000
Service Revenue Rp 1,700,000 +
Rp 2,621,000
Laba Sebelum Pajak Rp 49,626,000
Income Tax
earning after tax Rp 49,626,000
-

-
+

-
 Capital Statement
IONE BICYCLE
Per Oktober 2013
Modal Tuan Ione Bike (Capital, Ione Bike)
Laba Setelah pajak (earning after tax)
Prive Tuan Ione Bike (Withdraw, Ione Bike)
ent
E
13
Rp 578,600,000
Rp 49,626,000
Rp 200,000 -
Rp 49,426,000 +
Modal 31 Okt 2013 Rp 628,026,000
 BALANCE SHEET
IONE BICYCLE
Per Oktober 2013
Kas di Tangan (Cash on Hand)
Kas di Bank (Cash at Bank)
Piutang Dagang (Account Receivable)
Penyisihan Kerugian Piutang (Allowances for Bad Debts)
Persediaan Barang Dagangan (Merchandise Inventory)
Perlengkapan (Supplies)
Sewa Dibayar Dimuka (Prepaid Rent)
Asuransi Dibayar Dimuka (Prepaid Insurance)

Tanah (Land)
Kendaraan (Automobile)
Akumulasi Penyusutan Kendaraan (Acc. Dep. - Automobile)
Peralatan (Equipment)
Akumulasi Penyusutan Peralatan (Acc. Dep. - Equipment)

Hutang Dagang (Account Payable)

Hutang Gaji (Salaries Payable)

Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity)

Hutang Bunga (Interest Payable)
Hutang Pajak (Tax Payable)
Pajak Pertambahan Nilai (Valie Added Tax) - Masukan
Pajak Pertambahan Nilai (Valie Added Tax) - Keluaran
Pinjaman ke Bank (Loan Payable)

Modal 31 Okt 2013

Total Hutang + Modal
 Rp 23,268,000
Rp 425,796,000
Rp 197,550,000
Rp -
Rp 154,400,000
Rp 632,000
Rp 11,000,000
Rp -
Total Harta Lancar Rp 812,646,000

Rp 82,000,000
Rp (2,000,000)
Rp 120,000,000
Rp (12,000,000)
Total Harta Tetap Rp 188,000,000
TOTAL HARTA Rp 1,000,646,000
Rp 65,800,000
Rp 820,000

Rp 21,000,000
Rp -
Rp -
Rp -
Rp -
Rp 285,000,000
Total Hutang Rp 372,620,000
Rp 628,026,000
Rp 1,000,646,000
 CASH FLOW STAT
IONE BICYCL
Per Oktober 2
1. Arus Kas Operasional
Kas Masuk Dari Operasional :
Penerimaan dari Penjualan
Penerimaan dari Piutang
Data Penyesuaian

Kas Keluar Dari Operasional :

Hutang
Beban - beban :
Beban listrik (Electrical Expense )
Beban Telpon (Phone Expense)
Beban Asuransi (Insuracne Expense)
Beban Lainnya (Utilities Expense)
Data Penyesuaian

2. Arus Kas Investasi

Kas Masuk Dari Investasi :
Kas Keluar Dari Operasional : Pembelian

3. Arus Kas Pendanaan

Setoran Awal Kas
Prive

TOTAL ARUS KAS

CASH FLOW STATEMENT
IONE BICYCLE
Per Oktober 2013

Rp 79,600,000
Rp 27,200,000
Rp 2,546,000
Total Kas Masuk Operasional : Rp 109,346,000

Rp 30,000,000

Rp 253,000
Rp 359,000
Rp 150,000
Rp 420,000

Total Kas Keluar Operasional : Rp 31,182,000

Total Arus Kas Operasional Rp 78,164,000

Rp -
Rp 120,000,000.00
Total Arus Kas Investasi Rp (120,000,000)

Rp 491,100,000
Rp (200,000)
Total Arus Kas Pendanaan: Rp 490,900,000
TAL ARUS KAS Rp 449,064,000
 CLOSING JURNAL
IONE BICYCLE
Per Oktober 2013
No Keterangan Ref
1 Menutup semua penghasilan
penjualan ( sales ) 4111
pendapat bunga( interst revenue ) 4114
pendapatan service (service revenue ) 4115
potongan pembelian (purchases discount) 5211
return pembelian ( purchases return ang allowances ) 5212
Ikhtisar rugi laba ( Income summary ) 8111
2 Menutup semua beban
Ikhtisar rugi laba ( Income summary ) 8111
pembelian ( Purchases ) 5111
potongan penjualan dan pengurangan harga ( Sales discount 5211
return penjualan ( sales reurn and allowances ) 5212
beban sewa toko ( store rent expense ) 6113
beban listrik ( electrical expense ) 6114
beban telphon ( phone expense ) 6115
beban lainnya ( utilities expense ) 6116
beban gaji ( salaries expense ) 6211
beban asuransi (insurense expense ) 6212
beban kantor ( supplies expense ) 6213
beban bunga (Interest expense ) 6214
3 menutup laba
Ikhtisar rugi laba ( Income summary ) 8111
modal tuan ione bike (capital, ione bike ) 3111
4 menutup prive
modal tuan ione bike (capital, ione bike ) 3111
prive tuan ione bike ( withdraw, ione bike ) 3121
L

3
D K
Rp -
Rp 254,100,000
Rp 921,000
Rp 1,700,000
Rp 1,000,000
Rp 14,200,000
Rp 271,921,000
Rp -
Rp 197,695,000
Rp 182,000,000
Rp 800,000
Rp 6,450,000
Rp -
Rp 253,000
Rp 359,000
Rp 420,000
Rp 820,000
Rp 150,000
Rp 368,000
Rp 6,075,000
Rp -
Rp 49,626,000
Rp 49,626,000
Rp -
Rp 200,000
Rp 200,000
 NERACA PENUTUP
IONE BICYCLE
Per Oktober 2013
KODE
1111
1112
1121
1122
1131
1141
1142
1143
1211
1221
1222
1231
1232
2111
2121
2131
2141
2151
2161
2162
2211
3111
TOTAL
 NERACA PENUTUP
IONE BICYCLE
Per Oktober 2013
NAMA AKUN
Kas di Tangan (Cash on Hand)
Kas di Bank (Cash at Bank)
Piutang Dagang (Account Receivable)
Penyisihan Kerugian Piutang (Allowance for Bad Debts)
Persediaan Barang Dagangan (Merchandise Inventory)
Perlengkapan (Supplies)
Sewa Dibayar Dimuka (Prepaid Rent)
Asuransi Dibayar Dimuka (Prepaid Insurance)
Tanah (Land)
Kendaraan (Automobile)
Akumulasi Penyusutan Kendaraan (Accumulated Depreciation – Automobile)
Peralatan (Equipment)
Akumulasi Penyusutan Peralatan (Accumulated Depreciation – Equipment)
Hutang Dagang (Account Payable)
Hutang Gaji (Salaries Payable)
Pinjaman ke Bank Yang Jatuh Tempo (Loan Payable - Maturity)
Hutang Bunga (Interest Payable)
Hutang Pajak (Tax Payable)
Pajak Pertambahan Nilai (Value Added Tax) - Masukan
Pajak Pertambahan Nilai (Value Added Tax) - Keluaran
Pinjaman ke Bank (Loan Payable)
Modal Tuan Ione Bike (Capital, Ione Bike)
TOTAL
 DEBET KREDIT
Rp 23,268,000
Rp 425,796,000
Rp 197,550,000

Rp 154,400,000
Rp 632,000
Rp 11,000,000

Rp 82,000,000
Rp 2,000,000
Rp 120,000,000
Rp 12,000,000
Rp 65,800,000
Rp 820,000
Rp 21,000,000

Rp 285,000,000
Rp 628,026,000
Rp 1,014,646,000 Rp 1,014,646,000