PD.

SPEED CYCLE
BAGAN PERKIRAAN
Kode Rek
110
111
112
113
115
116
117
118
123
124
125
126
210
211
212
310
311
312
410
411
412
511
512
513
515
520
521
522
523
524
529
530
531
532
533
539
611
612

Nama Rekening
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Rent
Store Supplies
Store Equipment
Acc.Depre Of Store Equipment
Building
Acc.Depre Of Building
Account Payable
Salaries Payable
Taxes Payable
Nina Marlina Capital
Nina Marlina Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchases
Purchases Return & Allowance
Purchases Discount
Freight In
Salaries Expenses (Selling Exp)
Advertising Expense
Depre.Exp Of Store Equipment
Depre.Exp Of Building
Store Supplies Expense
Miscelanouse Expense (Selling)
Salaries Expense (Adm Exp)
Rent Expense
Insurance Expense
Water & Electric Expense (Adm)
Miscelanouse Expense (Adm)
Interest Income
Taxes Expense

PD. SPEED CYCLE

NERACA
PER 31 MEI 2012
Kode Rek
110
111
112
113
115
116
117
118
123
124
125
126
210
211
212
310
311
312
410
411
412
511
512
513
515
520
521
522
523
524
529
530
531
532
533
539
611
612

Nama Rekening
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Rent
Store Supplies
Store Equipment
Acc.Depre Of Store Equipment
Building
Acc.Depre Of Building
Account Payable
Salaries Payable
Taxes Payable
Nina Marlina Capital
Nina Marlina Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchases
Purchases Return & Allowance
Purchases Discount
Freight In
Salaries Expenses (Selling Exp)
Advertising Expense
Depre.Exp Of Store Equipment
Depre.Exp Of Building
Store Supplies Expense
Miscelanouse Expense (Selling)
Salaries Expense (Adm Exp)
Rent Expense
Insurance Expense
Water & Electric Expense (Adm)
Miscelanouse Expense (Adm)
Interest Income
Taxes Expense

Debet

Kredit

29,160,000
8,000,000
48,220,000
0
123,900,000
3,750,000
24,500,000
2,550,000
54,300,000
0
0
0
0
0
0
0
25,000,000
0
0
13,600,000
5,200,000
525,000,000
0
0
290,000
74,400,000
18,000,000
0
0
0
2,800,000
29,400,000
0
0
0
1,650,000
0
0

0
0
0
0
0
0
0
0
0
12,600,000
0
0
38,500,000
0
0
179,270,000
0
0
731,600,000
0
0
0
25,500,000
2,250,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Total

989,720,000

989,720,000

PD. SPEED CYCLE

GENERAL JOURNAL (JURNAL UMUM)
PER 31 MEI 2012
TANGGAL
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May

NAMA PERKIRAAN
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Rent
Store Supplies
Store Equipment
Acc.Depre Of Store Equipment
Building
Acc.Depre Of Building
Account Payable
Salaries Payable
Taxes Payable
Nina Marlina Capital
Nina Marlina Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchases
Purchases Return & Allowance
Purchases Discount
Freight In
Salaries Expenses (Selling Exp)
Advertising Expense
Depre.Exp Of Store Equipment
Depre.Exp Of Building
Store Supplies Expense
Miscelanouse Expense (Selling)
Salaries Expense (Adm Exp)
Rent Expense
Insurance Expense
Water & Electric Expense (Adm)
Miscelanouse Expense (Adm)
Interest Income
Taxes Expense
Prepaid Rent
Cash
Cash

KODE
110
111
112
113
115
116
117
118
123
124
125
126
210
211
212
310
311
312
410
411
412
511
512
513
515
520
521
522
523
524
529
530
531
532
533
539
611
612
117
110
110

DEBET
29,160,000
8,000,000
48,220,000
0
123,900,000
3,750,000
24,500,000
2,550,000
54,300,000
0
0
0
0
0
0
0
25,000,000
0
0
13,600,000
5,200,000
525,000,000
0
0
290,000
74,400,000
18,000,000
0
0
0
2,800,000
29,400,000
0
0
0
1,650,000
0
0
2,400,000

KREDIT
0
0
0
0
0
0
0
0
0
12,600,000
0
0
38,500,000
0
0
179,270,000
0
0
731,600,000
0
0
0
25,500,000
2,250,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,400,000

7,500,000

1-May
2-May
2-May
3-May
3-May
5-May
5-May
5-May
5-May
7-May
7-May
10-May
10-May
10-May
12-May
12-May
12-May
13-May
13-May
14-May
14-May
15-May
15-May
15-May
15-May
19-May
19-May
19-May
19-May
20-May
20-May
20-May
21-May
21-May
21-May
21-May
21-May
21-May
24-May
24-May
25-May
25-May
25-May
25-May
25-May
27-May
27-May

Account Receivable
Purchases
Account Payable
Purchases
Cash
Account Receivable
Cash
Taxes Payable
Sales
Cash
Account Receivable
Cash
Taxes Payable
Sales
Account Payable
Purchases Discount
Cash
Sales Return & Allowance
Account Receivable
Advertising Expense
Cash
Cash
Taxes Payable
Sales Discount
Account Receivable
Purchases
Cash
Account Payable
Cash
Account Receivable
Taxes Payable
Sales
Account Receivable
Cash
Cash
Account Receivable
Purchases
Account Payable
Account Payable
Purchases Return & Allowance
Store Supplies
Store Equipment
Cash
Sales Return & Allowance
Cash
Salaries Expenses (Selling Exp)
Salaries Expense (Adm Exp)

112
511
210
511
110
112
110
212
410
110
112
110
212
410
210
513
110
411
112
521
110
110
212
412
112
511
110
210
110
112
212
410
112
110
110
112
511
210
210
512
118
123
110
411
110
520
530

7,500,000
25,000,000
25,000,000
750,000
750,000
9,350,000
250,000
850,000
8,750,000
16,900,000
16,900,000
20,130,000
1,830,000
18,300,000
25,000,000
500,000
24,500,000
1,500,000
1,500,000
2,500,000
2,500,000
8,325,000
850,000
175,000
9,350,000
6,290,000
6,290,000
25,950,000
25,950,000
17,600,000
1,600,000
16,000,000
600,000
600,000
31,000,000
31,000,000
15,000,000
15,000,000
1,000,000
1,000,000
1,202,000
4,545,000
5,747,000
750,000
750,000
2,700,000
900,000

27-May
29-May
29-May
30-May
30-May
30-May
30-May
30-May
30-May
30-May
31-May
31-May
31-May
31-May
31-May

Cash
Store Supplies
Cash
Account Receivable
Taxes Payable
Sales
Cash
Taxes Payable
Sales Discount
Account Receivable
Account Payable
Purchases Discount
Cash
Taxes Expense
Taxes Payable
TOTAL

110
118
110
112
212
410
110
212
412
112
210
513
110
612
212

3,600,000
350,000
350,000
47,410,000
4,310,000
43,100,000
16,440,000
1,600,000
160,000
18,200,000
15,000,000
150,000
14,850,000
2,280,000
2,280,000
1,301,127,000
1,288,947,000

1,301,127,000
1,288,947,000

PD. SPEED CYCLE

JURNAL UMUM
PER 31 MEI 2012
TANGGAL

NAMA PERKIRAAN

KODE
110 Total
111 Total
112 Total
113 Total
115 Total
116 Total
117 Total
118 Total
123 Total
124 Total
125 Total
126 Total
210 Total
211 Total
212 Total
310 Total
311 Total
312 Total
410 Total
411 Total
412 Total
511 Total
512 Total
513 Total
515 Total
520 Total
521 Total
522 Total
523 Total
524 Total
529 Total
530 Total
531 Total
532 Total
533 Total
539 Total
611 Total
612 Total
Grand Total

DEBET
129,705,000
8,000,000
123,180,000
0
123,900,000
3,750,000
26,900,000
4,102,000
58,845,000
0
0
0
66,950,000
0
2,450,000
0
25,000,000
0
0
15,850,000
5,535,000
572,040,000
0
0
290,000
77,100,000
20,500,000
0
0
0
2,800,000
30,300,000
0
0
0
1,650,000
0
2,280,000
1,301,127,000

KREDIT
88,287,000
0
84,450,000
0
0
0
0
0
0
12,600,000
0
0
78,500,000
0
10,870,000
179,270,000
0
0
817,750,000
0
0
0
26,500,000
2,900,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,301,127,000

41,418,000
8,000,000
38,730,000
0
123,900,000
3,750,000
26,900,000
4,102,000
58,845,000
-12,600,000
0
0
-11,550,000
0
-8,420,000
-179,270,000
25,000,000
0
-817,750,000
15,850,000
5,535,000
572,040,000
-26,500,000
-2,900,000
290,000
77,100,000
20,500,000
0
0
0
2,800,000
30,300,000
0
0
0
1,650,000
0
2,280,000
-41,418,000

PD. SPEED CYCLE

GENERAL LEDGER N(BUKU BESAR)
PER 31 MEI 2012
NAMA PERKIRAAN
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Rent
Store Supplies
Store Equipment
Acc.Depre Of Store Equipment
Building
Acc.Depre Of Building
Account Payable
Salaries Payable
Taxes Payable
Nina Marlina Capital
Nina Marlina Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchases
Purchases Return & Allowance
Purchases Discount
Freight In
Salaries Expenses (Selling Exp)
Advertising Expense
Depre.Exp Of Store Equipment
Depre.Exp Of Building
Store Supplies Expense
Miscelanouse Expense (Selling)
Salaries Expense (Adm Exp)
Rent Expense
Insurance Expense
Water & Electric Expense (Adm)
Miscelanouse Expense (Adm)
Interest Income
Taxes Expense

KODE
KODE
110
111
112
113
115
116
117
118
123
124
125
126
210
211
212
310
311
312
410
411
412
511
512
513
515
520
521
522
523
524
529
530
531
532
533
539
611
612

DEBET
129,705,000
41,418,000
8,000,000
38,730,000
0
123,900,000
3,750,000
26,900,000
4,102,000
58,845,000
0
0
0
0
0
0
0
25,000,000
0
0
15,850,000
5,535,000
572,040,000
0
0
290,000
77,100,000
20,500,000
0
0
0
2,800,000
30,300,000
0
0
0
1,650,000
0
2,280,000
1,058,990,000

KREDIT
88,287,000
0
0
0
0
0
0
0
0
0
12,600,000
0
0
11,550,000
0
8,420,000
179,270,000
0
0
817,750,000
0
0
0
26,500,000
2,900,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,058,990,000

PD. SPEED CYCLE

JURNAL ADJUSMENT (JURNAL PENYESUAIAN)
PER 31 MEI 2012
TANGGAL

NAMA PERKIRAAN

31-May-12

Income Summary

31-May-12

Merchandise inventory

31-May-12

Merchandise inventory

31-May-12

Income Summary

31-May-12

Store Supplies Exp

31-May-12

Store Supplies

31-May-12

Interest receivable

31-May-12

Interest Income

31-May-12

Insurance Exp

31-May-12

Prepaid Insurance

31-May-12

Rent Exp

31-May-12

Prepaid Rent

31-May-12

Dep.Exp Of store Equipment

31-May-12

Acc.Dep. Of Store Equipment

31-May-12

Salaries Exp (Adm Exp)

31-May-12

Salaries Payable

31-May-12

Taxes Exp

31-May-12

Taxes Payable
Total

KODE

DEBET

312
115
115
312
524
118
113
611
532
116
531
117
522
124
530
211
612
212

123,900,000

KREDIT
123,900,000

110,000,000
110,000,000
3,052,000
3,052,000
100,000
100,000
1,250,000
1,250,000
120,000
120,000
94,688
94,688
300,000
300,000
1,215,000
1,215,000
240,031,688

240,031,688

PD. SPEED CYCLE

WORKSHEET
PER 31 MEI 2012
KODE
NAMA PERKIRAAN
KODE
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Rent
Store Supplies
Store Equipment
Acc.Depre Of Store Equipment
Building
Acc.Depre Of Building
Account Payable
Salaries Payable
Taxes Payable
Nina Marlina Capital
Nina Marlina Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchases
Purchases Return & Allowance
Purchases Discount
Freight In
Salaries Expenses (Selling Exp)
Advertising Expense
Depre.Exp Of Store Equipment
Depre.Exp Of Building
Store Supplies Expense
Miscelanouse Expense (Selling)
Salaries Expense (Adm Exp)
Rent Expense
Insurance Expense
Water & Electric Expense (Adm)
Miscelanouse Expense (Adm)
Interest Income
Taxes Expense
Jumlah

110
111
112
113
115
116
117
118
123
124
125
126
210
211
212
310
311
312
410
411
412
511
512
513
515
520
521
522
523
524
529
530
531
532
533
539
611
612

NERACA SALDO
KODE
DEBET
KREDIT
129,705,000
88,287,000 KODE
41,418,000
- 110
8,000,000
- 111
38,730,000
- 112
- 113
123,900,000
- 115
3,750,000
- 116
26,900,000
- 117
4,102,000
- 118
58,845,000
- 123
12,600,000 124
- 125
- 126
11,550,000 210
- 211
8,420,000 212
179,270,000 310
25,000,000
- 311
- 312
817,750,000 410
15,850,000
- 411
5,535,000
- 412
572,040,000
- 511
26,500,000 512
2,900,000 513
290,000
- 515
77,100,000
- 520
20,500,000
- 521
- 522
- 523
- 524
2,800,000
- 529
30,300,000
- 530
- 531
- 532
- 533
1,650,000
- 539
- 611
2,280,000
- 612
1,058,990,000 1,058,990,000

PENYESUAIAN
DEBET
KREDIT
100,000
110,000,000
123,900,000
1,250,000
120,000
3,052,000
94,688
300,000
1,215,000
123,900,000
110,000,000
94,688
3,052,000
300,000
120,000
1,250,000
100,000
1,215,000
240,031,688
240,031,688

Laba Bersih
Total

NSSP
DEBET
41,418,000
8,000,000
38,730,000
100,000
110,000,000
2,500,000
26,780,000
1,050,000
58,845,000
25,000,000
13,900,000
15,850,000
5,535,000
572,040,000
290,000
77,100,000
20,500,000
94,688
3,052,000
2,800,000
30,600,000
120,000
1,250,000
1,650,000
3,495,000
1,060,699,688

KREDIT
12,694,688
11,550,000
300,000
9,635,000
179,270,000
817,750,000
26,500,000
2,900,000
100,000
1,060,699,688

LABA RUGI
DEBET
KREDIT
15,850,000
5,535,000
572,040,000
290,000
77,100,000
20,500,000
94,688
3,052,000
2,800,000
30,600,000
120,000
1,250,000
1,650,000
3,495,000
734,376,688

817,750,000
26,500,000
2,900,000
100,000
847,250,000

NERACA
DEBET
KREDIT
41,418,000
8,000,000
38,730,000
100,000
110,000,000
2,500,000
26,780,000
1,050,000
58,845,000
25,000,000
13,900,000
326,323,000

12,694,688
11,550,000
300,000
9,635,000
179,270,000
213,449,688

112,873,312
847,250,000

847,250,000

326,323,000

112,873,312
326,323,000