UD.

SENTO
WORKSHEET DECEM
(In Rupiah
TRIAL BALANCE ADJUSTMENT ENTRIES
ACC NO ACCOUNT NAME
DEBIT CREDIT DEBIT
1-1100 Cash in Bank Rp 246,618,000.00 Rp 2,175,000.00
1-1200 Petty Cash Rp 500,000.00
1-1300 Accounts Receivable Rp 652,530,000.00
1-1400 Allowance for Doubtful Debt Rp 11,000,000.00
1-1500 Inventory Rp 570,000,000.00
1-1600 Store Supplies Rp 20,500,000.00
1-1700 Prepaid Insurance Rp 15,000,000.00
1-1800 Prepaid rent Rp 24,000,000.00
1-1900 Prepaid tax Rp 89,000,000.00
1-2100 Stock Investment Rp 70,000,000.00
1-3100 Equipment at Cost Rp 60,000,000.00
1-3110 Equipment Accum Depr Rp 4,800,000.00
2-1100 Master Card
2-1200 Accounts Payable Rp 717,420,000.00
2-1400 PPN Payable
2-1500 PPN Outcome Rp 138,948,000.00 Rp 138,948,000.00
2-1600 PPN Income Rp 119,000,000.00

2-1700 Income Tax payable

2-2100 Bank Permata Loan Rp 285,000,000.00

3-1100 Tn. Eka Martin Capital Rp 411,430,000.00

3-1200 Tn. Eka Martin drawing Rp 23,100,000.00
4-1100 Sales Rp 1,553,500,000.00
4-1200 Sales Return Rp 67,000,000.00
4-1300 Sales Discount Rp 32,020,000.00
5-1100 Cost of Goods Sold Rp 1,147,800,000.00
5-1200 Freight Paid Rp 5,720,000.00
5-1300 Purchase Discount Rp 35,900,000.00
6-1100 Advertising Expense Rp 3,850,000.00
6-1200 Tel & Elec. Expense Rp 9,550,000.00
6-1300 Store Supplies Expense Rp 12,150,000.00 Rp 14,950,000.00
6-1400 Bad Debt Expense Rp 5,600,000.00 Rp 8,575,900.00
6-1450 Spoilage Expense Rp 8,500,000.00 Rp 28,500,000.00
6-1500 Depreciation Expense Rp 4,800,000.00 Rp 1,200,000.00
6-1600 Insurance Expense Rp 6,000,000.00 Rp 1,700,000.00
6-1700 Rent Expense Rp 22,000,000.00 Rp 4,500,000.00
6-1800 Wages and Salaries Expense Rp 49,500,000.00
6-9000 Other operating Expense Rp 8,300,000.00
8-1100 Interest Revenue Rp 32,000,000.00
8-1200 Dividen Income Rp 64,180,000.00
8-1300 Gain loss on sale of stock Rp 5,600,000.00
8-1400 Freight collected Rp 21,025,000.00
8-1500 Late Fees collected Rp 7,500,000.00
9-1100 Interest Expense Rp 9,015,000.00
9-1200 Bank Service Charge Rp 3,300,000.00 Rp 325,000.00
9-1300 Late Fee paid Rp 2,950,000.00
9-1400 Income Tax Expense Rp 260,969,000.00
TOTAL Rp 3,288,303,000.00 Rp 3,288,303,000.00 Rp 461,842,900.00
PROFIT/LOSS
 UD. SENTOSA
WORKSHEET DECEMBER 31, 2015
(In Rupiah)
ADJUSTMENT ENTRIES ADJUSTED BALANCE PROFIT & LOSS
CREDIT DEBIT CREDIT DEBIT CREDIT
Rp 248,793,000.00
Rp 500,000.00
Rp 652,530,000.00
Rp 8,575,900.00 Rp 19,575,900.00
Rp 28,500,000.00 Rp 541,500,000.00
Rp 14,950,000.00 Rp 5,550,000.00
Rp 1,700,000.00 Rp 13,300,000.00
Rp 4,500,000.00 Rp 19,500,000.00
Rp 89,000,000.00 Rp -
Rp 70,000,000.00
Rp 60,000,000.00
Rp 1,200,000.00 Rp 6,000,000.00

Rp 717,420,000.00
Rp 19,948,000.00 Rp 19,948,000.00

Rp 119,000,000.00
Rp 171,969,000.00 Rp 171,969,000.00
Rp 285,000,000.00
Rp 411,430,000.00
Rp 23,100,000.00
Rp 1,553,500,000.00 Rp 1,553,500,000.00

Rp 67,000,000.00 Rp 67,000,000.00

Rp 32,020,000.00 Rp 32,020,000.00

Rp 1,147,800,000.00 Rp 1,147,800,000.00

Rp 5,720,000.00 Rp 5,720,000.00

Rp 35,900,000.00 Rp 35,900,000.00

Rp 3,850,000.00 Rp 3,850,000.00
Rp 9,550,000.00 Rp 9,550,000.00
Rp 27,100,000.00 Rp 27,100,000.00
Rp 14,175,900.00 Rp 14,175,900.00
Rp 37,000,000.00 Rp 37,000,000.00
Rp 6,000,000.00 Rp 6,000,000.00
Rp 7,700,000.00 Rp 7,700,000.00
Rp 26,500,000.00 Rp 26,500,000.00
Rp 49,500,000.00 Rp 49,500,000.00
Rp 8,300,000.00 Rp 8,300,000.00
Rp 2,500,000.00 Rp 34,500,000.00 Rp 34,500,000.00
Rp 64,180,000.00 Rp 64,180,000.00
Rp 5,600,000.00 Rp 5,600,000.00
Rp 21,025,000.00 Rp 21,025,000.00
Rp 7,500,000.00 Rp 7,500,000.00
Rp 9,015,000.00 Rp 9,015,000.00
 Rp 3,625,000.00 Rp 3,625,000.00
Rp 2,950,000.00 Rp 2,950,000.00
Rp 260,969,000.00 Rp 260,969,000.00
Rp 461,842,900.00 Rp 3,353,547,900.00 Rp 3,353,547,900.00 Rp 1,718,774,900.00 Rp 1,722,205,000.00
Rp 3,430,100.00
Rp 1,722,205,000.00 Rp 1,722,205,000.00
 BALANCE SHEET
DEBIT CREDIT
Rp 248,793,000.00
Rp 500,000.00
Rp 652,530,000.00
Rp 19,575,900.00
Rp 541,500,000.00
Rp 5,550,000.00
Rp 13,300,000.00
Rp 19,500,000.00
Rp -
Rp 70,000,000.00
Rp 60,000,000.00
Rp 6,000,000.00

Rp 717,420,000.00
Rp 19,948,000.00

Rp 171,969,000.00
Rp 285,000,000.00
Rp 411,430,000.00
Rp 23,100,000.00
Rp 1,634,773,000.00 Rp 1,631,342,900.00
Rp 3,430,100.00
Rp 1,634,773,000.00 Rp 1,634,773,000.00
 UD. SENTOSA
PROFIT AND LOSS
DECEMBER 31, 2015

KETERANGAN Rp Rp
REVENUE
Sales Rp 1,553,500,000.00
Freight Collected Rp 21,025,000.00
Lates fee collected Rp 7,500,000.00
Sales Return -Rp 67,000,000.00
Sales discount -Rp 32,020,000.00 -Rp 70,495,000.00
Net Sales Rp 1,483,005,000.00

COST OF GOODS SOLD
Cost of Goods Sold Rp 1,147,800,000.00
Freight Paid Rp 5,720,000.00
Purchases discount -Rp 35,900,000.00
Cost of Goods Sold Rp 1,117,620,000.00 (-)
Gross Profit Rp 365,385,000.00

EXPENSES
Advertising Expense Rp 3,850,000.00
Tel & Elec Expense Rp 9,550,000.00
Store Supplies Expense Rp 27,100,000.00
Bad Debt Expense Rp 14,175,900.00
Spoilage Expense Rp 37,000,000.00
Depreciation Expense Rp 6,000,000.00
Insurance Expense Rp 7,700,000.00
Rent Expense Rp 26,500,000.00
Wages and Salaries Expense Rp 49,500,000.00
Other Operating Expense Rp 8,300,000.00 (+)
Total Expense Rp 189,675,900.00 (-)
Operating Net Profit Rp 175,709,100.00

OTHER REVENUE & GAINS
Interest Revenue Rp 34,500,000.00
Dividen Income Rp 64,180,000.00
Total Other Revenue Rp 98,680,000.00 (+)

OTHER EXPENSES & LOSSES
Interest Expense Rp 9,015,000.00
Bank Service Charge Rp 3,625,000.00
Late Fee paid Rp 2,950,000.00
Gain/Loss on sale of stock -Rp 5,600,000.00
Total Other Expenses Rp 9,990,000.00 (-)
EARNING BEFORE TAX Rp 264,399,100.00
Income Tax Expense Rp 260,969,000.00 (-)
EARNING AFTER TAX Rp 3,430,100.00
 UD. SENTOSA
CHANGES IN RETAINED EARNINGS DECEMBER
31, 2015

BALANCE
DESCRIPTION
Rp

Initial capital Rp 411,430,000.00

Net Income Rp 3,430,100.00
With Drawals -Rp 23,100,000.00

Pengurangan :
Dividend Rp -

Equity Rp 391,760,100.00
 UD. SENTOSA BALANCE SHEET
DECEMBER 31, 2015
ASSETS
BALANCE
DESCRIPTION Rp
Rp
CURRENT ASSETS
Cash in Bank Rp 248,793,000.00
Petty Cash Rp 500,000.00
Accounts Receivable Rp 652,530,000.00
Allowance for Doubtful Debt -Rp 19,575,900.00
Inventory Rp 541,500,000.00
Store Supplies Rp 5,550,000.00
Prepaid Insurance Rp 13,300,000.00
Prepaid rent Rp 19,500,000.00
Prepaid tax Rp -
Rp 1,462,097,100.00
INVESTMENT
Stock Investment Rp 70,000,000.00
Total Investments Rp 70,000,000.00

FIXED ASSETS
Equipment at Cost Rp 60,000,000.00
Equipment Accum Depr -Rp 6,000,000.00

Total Fixed Assets Rp 54,000,000.00

TOTAL ASSETS Rp 1,586,097,100.00

OSA BALANCE SHEET
EMBER 31, 2015
LIABILITY AND EQUITY
BALANCE
DESCRIPTION Rp
Rp
CURRENT LIABILITY
Master Card Rp -
Accounts Payable Rp 717,420,000.00
PPN Payable Rp 19,948,000.00
PPN Outcome Rp -
PPN Income Rp -
Income Tax payable Rp 171,969,000.00

Total Current Liabilities Rp 909,337,000.00

LONG TERM LIABILITY

Bank Permata Loan Rp 285,000,000.00
Total Long Term Liabilities Rp 285,000,000.00

EQUITY Rp 391,760,100.00

TOTAL LIABILITIES & EQUITY Rp 1,586,097,100.00

 UD. SENTOSA
STATEMENTS OF CASH FLOW
per 31 Desember 2015 (In Rupiah)
KETERANGAN
Cash flow from operating activity
Profit

Dicrease (increase) current asset other than cash

Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Inventory
Store Supplies
Prepaid insurance
Prepaid rent
Prepaid tax
Increase (Decrease) of current liabilitities
Account payable
PPN Payable
PPN Outcome
PPN Income
Income Tax Payable

Net cash flow from operating activity A

Cash flow from investment activity
Stock Investment
Equipment at cost
Equipment acc depr

Net cash flow from investment activity B

Net cash flow from financing activity
Bank Mandiri Loan
Capital
Drawing

Net cash flow from financing activity C

Increase (decrease) cash equal cash

W
piah)
JUMLAH

Rp 3,430,100.00

-Rp 500,000.00
-Rp 652,530,000.00
Rp 19,575,900.00
-Rp 541,500,000.00
-Rp 5,550,000.00
-Rp 13,300,000.00
-Rp 19,500,000.00
Rp -

Rp 717,420,000.00
Rp 19,948,000.00
Rp -
Rp -
Rp 171,969,000.00

-Rp 300,537,000.00

-Rp 70,000,000.00
-Rp 60,000,000.00
Rp 6,000,000.00

-Rp 124,000,000.00

Rp 285,000,000.00
Rp 411,430,000.00
-Rp 23,100,000.00

Rp 673,330,000.00

Rp 248,793,000.00
 UD. SENTOSA CLOSING ENTRIES
DECEMBER 31, 2015
POS DEBIT
DATE DESCRIPTION REF Rp
Dec 31 Income Summary Rp 1,718,774,900.00
2013 Sales Return
Sales discount
Cost of Goods Sold
Freight Paid
Advertising Expense
Tel & Elec Expense
Store Supplies Expense
Bad Debt Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries Expense
Other Operating Expense
Interest Expense
Bank Service Charge
Late Fee paid
Income Tax Expense
31 Sales Rp 1,553,500,000.00
Freight collected Rp 21,025,000.00
Late Fees Collected Rp 7,500,000.00
Purchases Discount Rp 35,900,000.00
Interest Revenue Rp 34,500,000.00
Dividend Income Rp 64,180,000.00
Gain Loss on sale of stock Rp 5,600,000.00
Income Summary
31 Income Summary Rp 3,430,100.00
Capital
31 Capital Rp 23,100,000.00
Drawing

TOTAL Rp 3,467,510,000.00
 CREDIT
Rp

Rp 67,000,000.00
Rp 32,020,000.00
Rp 1,147,800,000.00
Rp 5,720,000.00
Rp 3,850,000.00
Rp 9,550,000.00
Rp 27,100,000.00
Rp 14,175,900.00
Rp 37,000,000.00
Rp 6,000,000.00
Rp 7,700,000.00
Rp 26,500,000.00
Rp 49,500,000.00
Rp 8,300,000.00
Rp 9,015,000.00
Rp 3,625,000.00
Rp 2,950,000.00
Rp 260,969,000.00

Rp 1,722,205,000.00

Rp 3,430,100.00

Rp 23,100,000.00

Rp 3,467,510,000.00