You are on page 1of 33

Jl. Ki Hajar Dewantara No.

1 PEMALANG

Account: Cash In Bank Date Dec Description Ref. 1 Opening Balance 31 Cash Receipt Journal CRJ1 31 Cash Payment Journal CPJ1

GENERAL LEDGER
Debet 1,294,350,000.00 902,365,000.00 Credit Balance Debet 98,320,000.00 1,392,670,000.00 490,305,000.00

Account: Petty Cash Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet Credit 1,625,000.00 Balance Debet 10,000,000.00 8,375,000.00

Opening Balance Petty Cash Journal PCJ1

Account: Accounts Receivable Date Dec 1 31 31 Description Ref.

GENERAL LEDGER
Debet 1,163,800,000.00 948,750,000.00 66,000,000.00 Credit Balance Debet 795,300,000.00 1,959,100,000.00 1,010,350,000.00 944,350,000.00 944,350,000.00

Opening Balance Sales Journal SJ1 Cash Receipt Journal CRJ1 Memorial Journal MJ1

Account: Allowance for Doubtful Debt Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet Credit 9,000,000.00 Balance Debet

Opening Balance Cash Receipt Journal CRJ1

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Merchandise Inventory Date Dec 1 31 31 31 Description Opening Balance Purchases Journal Memorial Journal Memorial Journal Ref. PJ1 MJ1 MJ1

GENERAL LEDGER
Debet 1,243,500,000.00 1,175,010,829.00 50,000,000.00 Credit Balance Debet 660,000,000.00 1,903,500,000.00 728,489,171.00 778,489,171.00

Account: Store Supplies Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet 600,000.00 Credit Balance Debet 9,800,000.00 10,400,000.00

Opening Balance Petty Cash Journal PCB1

Account: Prepaid Insurance Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 15,300,000.00

Account: Prepaid Rent Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 21,300,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Prepaid Tax Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 15,000,000.00

Account:
PPN Income

GENERAL LEDGER
Ref. Debet 124,350,000.00 5,400,000.00 Credit Balance Debet 124,350,000.00 118,950,000.00

Date Dec 1 31 31 31

Description

Opening Balance Purchases Journal PJ1 Memorial Journal MJ1

Account:
Prepaid PPN

GENERAL LEDGER
Ref. Debet Credit Balance Debet -

Date Dec 1

Description Opening Balance

Account: Equipment at Cost Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 63,300,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Equipment Accum Dep Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Accounts Payable Date Dec Description Ref.

GENERAL LEDGER
Debet Credit 1,367,850,000.00 878,900,000.00 59,400,000.00 Balance Debet

1 Opening Balance 31 Purchases Journal PJ1 31 Cash Payment Journal CPJ1 31 Memorial Journal MJ1

Account: Expense Payable Date Dec Description Ref.

GENERAL LEDGER
Debet 7,365,000.00 Credit Balance Debet

1 Opening Balance 31 Cash Payment Journal CPJ1

Account: Income Tax Payable Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet

Account: PPN Payable Date Dec Description Ref.

GENERAL LEDGER
Debet 3,500,000.00 Credit Balance Debet

1 Opening Balance 31 Cash Payment Journal CPJ1

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: PPN Outcome Date Dec 1 31 31 31 Description Ref.

GENERAL LEDGER
Debet Credit 105,800,000.00 6,000,000.00 30,600,000.00 Balance Debet

Opening Balance Sales Journal SJ1 Memorial Journal MJ1 Cash receipt journal SJ1

Account: Deviden Payable Date Dec Description Ref.

GENERAL LEDGER
Debet 2,500,000.00 Credit Balance Debet

1 Opening Balance 31 Cash Payment Journal

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Bank Mega Loan Date Dec Description Ref.

GENERAL LEDGER
Debet 10,000,000.00 Credit Balance Debet

1 Opening Balance 31 Cash Payment Journal CPJ1

Account: Capital Stock Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet

Account:
Deviden

GENERAL LEDGER
Ref. Debet Credit Balance Debet 25,400,000.00

Date Dec 1

Description Opening Balance

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Retained Earning Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet -

Account: Sales Date Dec 1 31 31 Description Ref.

GENERAL LEDGER
Debet Credit 1,058,000,000.00 306,000,000.00 Balance Debet

Opening Balance Sales Journal SJ1 Cash Receipt Journal CRJ1

Account: Sales Return Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet 60,000,000.00 Credit Balance Debet 60,000,000.00

Opening Balance Memorial Journal MJ1

Account: Cost of Goods Sold Date Dec 1 31 31 Description Ref.

GENERAL LEDGER
Debet 1,121,010,829.00 50,000,000.00 Credit Balance Debet 387,230,000.00 1,508,240,829.00 1,458,240,829.00

Opening Balance Memorial Journal MJ1 Memorial Journal Mj1

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Freight Paid Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 8,800,000.00

Account: Advertising Expense Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet 725,000.00 Credit Balance Debet 4,200,000.00 4,925,000.00

Opening Balance Patty Cash Journal PCJ1

Account:
Telephone & Electricity Expense

GENERAL LEDGER
Ref. Debet Credit Balance Debet 8,700,000.00

Date Dec 1

Description Opening Balance

Account: Store Supplies Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 4,750,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Bad Debt Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 15,100,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Depreciation Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 16,500,000.00

Account: Insurance Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 14,300,000.00

Account: Rent Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 23,300,000.00

Account: Wage & Salaries Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 36,300,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG

Account: Other Operating Expense Date Dec 1 31 Description Ref.

GENERAL LEDGER
Debet 300,000.00 Credit Balance Debet 9,300,000.00 9,600,000.00

Opening Balance Patty Cash Journal PCJ1

Account: Interest Revenue Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet

Account: Interest Expense Date Dec Description Ref.

GENERAL LEDGER
Debet 100,000.00 Credit Balance Debet 1,100,000.00 1,200,000.00

1 Opening Balance 31 Cash Payment Journal CPJ1

Account: Bank Service Charge Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet 6,600,000.00

Jl. Ki Hajar Dewantara No. 1 PEMALANG


Account: Income Tax Expense Date Dec 1 Description Opening Balance Ref.

GENERAL LEDGER
Debet Credit Balance Debet #N/A

Account Number: 1-1100 Balance Credit

Account Number: 1-1200 Balance Credit

Account Number: 1-1300 Balance Credit

Account Number: 1-1400 Balance Credit 11,800,000.00 20,800,000.00

Account Number: 1-1500 Balance Credit

Account Number: 1-1600 Balance Credit

Account Number: 1-1700 Balance Credit

Account Number: 1-1800 Balance Credit

Account Number: 1-1900 Balance Credit

Account Number: 1-1910 Balance Credit

Account Number: 1-1920 Balance Credit

Account Number: 1-2100 Balance Credit

Account Number: 1-2110 Balance Credit 16,500,000.00

Account Number: 2-1100 Balance Credit 535,700,000.00 1,903,550,000.00 1,024,650,000.00 965,250,000.00

Account Number: 2-1200 Balance Credit 8,865,000.00 1,500,000.00

Account Number: 2-1300 Balance Credit -

Account Number: 2-1400 Balance Credit 3,500,000.00

Account Number: 2-1500 Balance Credit 105,800,000.00 99,800,000.00 130,400,000.00

Account Number: 2-1600 Balance Credit 2,500,000.00

Account Number: 2-2100 Balance Credit 490,000,000.00 480,000,000.00

Account Number: 3-1100 Balance Credit 420,250,000.00

Account Number: 3-1200 Balance Credit

Account Number: 3-1300 Balance Credit

Account Number: 4-1100 Balance Credit 753,800,000.00 1,811,800,000.00 2,117,800,000.00

Account Number: 4-1200 Balance Credit

Account Number: 5-1100 Balance Credit

Account Number: 5-1200 Balance Credit

Account Number: 6-1000 Balance Credit

Account Number: 6-1100 Balance Credit

Account Number: 6-1200 Balance Credit

Account Number: 6-1300 Balance Credit

Account Number: 6-1400 Balance Credit

Account Number: 6-1500 Balance Credit

Account Number: 6-1600 Balance Credit

Account Number: 6-1700 Balance Credit

Account Number: 6-1800 Balance Credit

Account Number: 8-1100 Balance Credit 6,985,000.00

Account Number: 9-1100 Balance Credit

Account Number: 9-1200 Balance Credit

Account Number: 9-1300 Balance Credit

Jl. Ki Hajar Dewantara no. 1 PEMALANG

CUSTOMER'S NAME: Daya Elektronik DATE Dec DESC REF BKM12-1 F12-2

CUSTOMER ACCOUNT
DEBET CREDIT 159,500,000.00 231,000,000.00

NO. 001 BALANCE DEBET 159,500,000.00 231,000,000.00 CREDIT

1 Opening Balance 3 Bukti Penerimaan Kas 18 Faktur (copy)

CUSTOMER'S NAME: Indo Elektronik DATE Dec 1 6 7 12 14 DESC Opening Balance Faktur Copy Nota Kredit Copy Bukti Penerimaan Kas Bukti Penerimaan Kas REF F12-1 NK12-1 BKM12-2 BKM12-3

CUSTOMER ACCOUNT
DEBET 360,250,000.00 66,000,000.00 294,250,000.00 316,800,000.00 CREDIT

NO. 002 BALANCE DEBET 316,800,000.00 677,050,000.00 611,050,000.00 316,800,000.00 CREDIT

CUSTOMER'S NAME: Prima Elektronik DATE Dec DESC REF BKM12-5 F12-3

CUSTOMER ACCOUNT
DEBET CREDIT 178,200,000.00 572,550,000.00

NO. 003 BALANCE DEBET 178,200,000.00 572,550,000.00 572,550,000.00 CREDIT

1 Opening Balance 25 Bukti Penerimaan Kas 27 Faktur (copy)

CUSTOMER'S NAME: Mega Elektronik DATE Dec DESC 1 Opening Balance REF

CUSTOMER ACCOUNT
DEBET CREDIT

NO. 004 BALANCE DEBET 140,800,000.00 CREDIT

Jl. Ki Hajar Dewantara No. 1 PEMALANG


VENDOR'S NAME PT. Elex Persada DATE Dec DESC REF BKK12-4 A17

VENDOR ACCOUNT
DEBET 251,900,000.00 512,600,000.00 CREDIT DEBET

NO. 001 BALANCE CREDIT 251,900,000.00 512,600,000.00

1 Opening Balance 9 Bukti Pengeluaran Kas 22 Faktur (asli)

VENDOR'S NAME CV. Tulus Jaya DATE Dec DESC REF BKK12-8 G11

VENDOR ACCOUNT
DEBET 214,500,000.00 452,650,000.00 CREDIT DEBET

NO. 002 BALANCE CREDIT 214,500,000.00 452,650,000.00

1 Opening Balance 23 Bukti Pengeluaran Kas 29 Faktur (asli)

VENDOR'S NAME PT. Plugord DATE Dec 1 6 10 11 18 DESC Opening Balance Bukti Pengeluaran Kas Faktur (asli) Nota Kredit (asli) Bukti Pengeluaran Kas REF BKK12-3 F05 NK-1 BKK12-7

VENDOR ACCOUNT
DEBET 69,300,000.00 402,600,000.00 59,400,000.00 343,200,000.00 CREDIT DEBET

NO. 003 BALANCE CREDIT 69,300,000.00 402,600,000.00 343,200,000.00 -

VENDOR'S NAME DATE DESC REF

VENDOR ACCOUNT
DEBET CREDIT DEBET

NO. BALANCE CREDIT

ACCOUNTS RECEIVABLE LIST


December 31, 2011 NO. 001 Daya Elektronik Prima Elektronik Mega Elektronik CUSTOMER Rp Rp Rp BALANCE 231,000,000.00 572,550,000.00 140,800,000.00

PT. NUGHI SMART

TOTAL

Rp 944,350,000.00

ACCOUNTS PAYABLE LIST


December 31, 2011 NO. PT. Elex Persada CV. Tulus Jaya SUPPLIER Rp Rp BALANCE 512,600,000.00 452,650,000.00

PT. NUGHI SMART

TOTAL

Rp 965,250,000.00

TRIAL BALANCE
December 31, 2011 ACCOUNT NO. ACCOUNT NAME DEBET
490,305,000.00 8,375,000.00 944,350,000.00 20,800,000.00 778,489,171.00 10,400,000.00 15,300,000.00 21,300,000.00 15,000,000.00 118,950,000.00 63,300,000.00 16,500,000.00 965,250,000.00 1,500,000.00 130,400,000.00 480,000,000.00 420,250,000.00 25,400,000.00 2,117,800,000.00 60,000,000.00 1,458,240,829.00 8,800,000.00 4,925,000.00 8,700,000.00

PT. NUGHI SMART

CREDIT

1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1300 5-1100 5-1200 6-1000 6-1100

Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax PPN Income Prepaid PPN Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Deviden Payable Bank Mega Loan Capital Stock Dividend Sales Sales Return Cost of goods Sold Freight Paid Advertising Expenses Telephone & Electricity expenses

6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200

Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense Interest Revenue Interest Expense Bank Service Charge

4,750,000.00 15,100,000.00 16,500,000.00 14,300,000.00 23,300,000.00 36,300,000.00 9,600,000.00 6,985,000.00 1,200,000.00 6,600,000.00 4,159,485,000.00 4,159,485,000.00

PT. ANGKASA ACCOUN T NO. 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1901 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 7-1100 8-1100 8-1200 8-1300 ACCOUNT NAME Cash In Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Income Tax Article 25 VAT In Equipment at Cost Equipment Accum Dep Accounts Payable Accrued Expense Income Tax Payable VAT Out Permata Bank Loan Paid Up Capital Retained Earnings Dividend Income Summary Sales Sales Return Cost of Goods Sold Advertising Expense Telephone & Electricity Expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Interest Expense Bank Service Charge Income Tax Expense 3,201,945,000.00 3,201,945,000.00 12,480,000.00 6,600,000.00 50,000,000.00 1,226,509,935.00 4,875,000.00 8,700,000.00 4,750,000.00 3,217,500.00 14,506,250.00 14,300,000.00 23,300,000.00 36,300,000.00 9,800,000.00 6,100,000.00
1,601,300,000.00 600,390,065.00 10,700,000.00 15,300,000.00 21,300,000.00 16,500,000.00 99,280,000.00 63,300,000.00 16,500,000.00 806,080,000.00 425,000.00 5,000,000.00 104,800,000.00 285,000,000.00 200,000,000.00 165,250,000.00

Unadjusted Trial Balance Dec 31, 2010 Debit


236,686,250.00 14,250,000.00 658,900,000.00 11,490,000.00

Credit

50,000,000.00

Balancesheet Dec 31, 2009 Debit


217,580,625.00 12,825,000.00 494,175,000.00 24,708,750.00 540,351,055.00 4,365,000.00 12,645,000.00 16,920,000.00 13,500,000.00 74,460,000.00 63,300,000.00 1,993,750.00 476,815,112.00 3,693,750.00 22,060,318.00 78,600,000.00 477,000,000.00 200,000,000.00 165,250,000.00

Credit

1,450,121,680.00

1,450,121,680.00