PT.

CAMERA PRO
TRIAL BALANCE
NOVEMBER, 30 2015
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 874,565,700 1
2 1-120 Petty Cash 45,650,500 2
3 1-130 Accounts Receivable 294,850,000 3
4 1-140 Allowance of Doubtful Debt 39,975,200 4
5 1-150 Merchandise Inventory 806,800,000 5
6 1-160 Office Supplies 47,500,000 6
7 1-170 Prepaid Insurance 142,500,000 7
8 1-180 Prepaid Rent - 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In - 10
11 1-192 Prepaid Income Tax Article 25 25,855,000 11
12 1-310 Land 4,500,000,000 12
13 1-320 Buildings 3,900,000,000 13
14 1-321 Acc. Depreciation Buildings 1,153,750,000 14
15 1-330 Equipment 984,000,000 15
16 1-331 Acc. Depreciaton Equipment 604,750,000 16
17 1-340 Automobile 705,600,000 17
18 1-341 Acc. Depreciaton Automobile 433,650,000 18
19 1-350 Motorcycle - 19
20 1-351 Acc. Depreciaton Motorcycle - 20
21 2-110 Accounts Payable 232,685,500 21
22 2-120 Accrued Expense 103,875,575 22
23 2-130 VAT (Value Added Tax) Payable 61,285,700 23
24 2-131 VAT (Value Added Tax) Out - 24
25 2-132 Income Tax Article 21 Payable 8,154,550 25
26 2-133 Income Tax Article 23 Payable - 26
27 2-134 Income Tax Article 25/29 Payable 6,652,300 27
28 2-135 Dividend Payable - 28
29 2-210 BRI Loan 467,500,000 29
30 3-110 Stock Capital 3,520,000,000 30
31 3-130 Retained Earnings 4,713,376,325 31
32 3-140 Dividend - - 32
33 3-150 Income Summary - 33

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34 4-110 Sales 4,957,856,000 34
35 4-120 Sales Discount 87,424,600 35
36 4-130 Sales Return and Allowance 19,555,000 36
37 5-110 Cost of Merchandise Sold 1,967,350,000 37
38 6-110 Utilities Expense 54,057,450 38
39 6-120 Office Supplies Expense 38,954,600 39
40 6-130 Doubtful Debts Expense 35,497,400 40
41 6-140 Spoilage Expense 25,601,000 41
42 6-150 Depreciation Expense 372,350,000 42
43 6-160 Insurance Expense 85,500,000 43
44 6-170 Rent Expenses - 44
45 6-180 Wages and Salaries 1,089,000,000 45
46 6-190 Advertising Expense 54,457,500 46
47 6-200 Others Operating Expense 88,125,000 47
48 8-110 Interest Income 39,546,500 48
49 8-130 Gain (Loss) on Sale of Fixed Asset - - 49
50 8-140 Freights Collected 12,853,000 50
51 8-150 Late Fees Collected 7,623,100 51
52 9-110 Interest Expenses 36,975,000 52
53 9-120 Bank Service Charges 32,853,250 53
54 9-140 Income Tax Article 4(2) Expense 18,756,400 54
55 9-145 Income Tax Expense - 55
56 9-150 Late Fees Expenses 29,755,350 56
57 TOTAL 16,363,533,750 16,363,533,750 57

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 PT. CAMERA PRO
PURCHASES JOURNAL
December 2015
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 1 F-TP-02/12 PT. TRIPOD 255,900,000 25,590,000 281,490,000 1
2 10 F-CM-10/12 PT. CEMERLANG 400,100,000 40,010,000 440,110,000 2
3 16 F-MP-22/12 PT. MEGAPIXEL 361,800,000 36,180,000 397,980,000 3
4 28 F-FS-29/12 PT. FOTOSHOP 291,950,000 29,195,000 321,145,000 4
5 5
6 TOTAL 1,309,750,000 130,975,000 1,440,725,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 1,309,750,000 2-110 1,440,725,000
Posted by : ............ .....................
1-191 130,975,000
Total 1,440,725,000 Total 1,440,725,000

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 PT. CAMERA PRO
SALES JOURNAL
December 2015
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 4 F/CP/12-01VINTAGE 584,430,000 379,500,000 531,300,000 53,130,000 379,500,000 1
2 9 F/CP/12-02JAYA FOKUS 658,042,000 427,300,000 598,220,000 59,822,000 427,300,000 2
3 15 F/CP/12-03SINAR BLITZ 484,946,000 314,900,000 440,860,000 44,086,000 314,900,000 3
4 21 F/CP/12-04LENSA AGUNG 347,270,000 225,500,000 315,700,000 31,570,000 225,500,000 4
5 5
6 TOTAL 2,074,688,000 1,347,200,000 1,886,080,000 188,608,000 1,347,200,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 2,074,688,000 1-150 1,347,200,000
Posted by : ............ .....................
5-110 1,347,200,000 2-131 188,608,000
4-110 1,886,080,000

TOTAL 3,421,888,000 TOTAL 3,421,888,000

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 PT. CAMERA PRO
CASH RECEIPTS JOURNAL
December 2015
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 1 BKM 12/01 Nona Keira 120,000,000 3-110 120,000,000.00 1
2 3 BKM 12/02 JAYA FOKUS 100,450,000 4-120 2,050,000 102,500,000 2
3 4 BKM 12/03 SINAR BLITZ 95,844,000 4-120 1,956,000 97,800,000 3
4 7 BKM 12/04 VINTAGE 94,550,000 94,550,000 4
5 11 BKM-12/05 VINTAGE 572,741,400 4-120 11,688,600 584,430,000 5
6 6
7 TOTAL 983,585,400 15,694,600 879,280,000 120,000,000 7

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 983,585,400 1-130 879,280,000
Posted by : ............ .................. ...
4-120 15,694,600 3-110 120,000,000

TOTAL 999,280,000 TOTAL 999,280,000

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 PT. CAMERA PRO
CASH PAYMENTS JOURNAL
December 2015
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12/01 PT. LAJU JAYA 1-350 15,000,000 15,000,000 1

2 1 BKK 12/02 PT. EKUIPRENTAL 1-180 44,400,000 44,400,000 2

3 2 BKK 12/03 Accrued Expenses 2-120 99,000,000 99,000,000 3

4 4 BKK 12/04 PT. CEMERLANG 83,475,000 83,475,000 4

5 8 BKK 12/05 PT. MEGAPIXEL 78,650,000 78,650,000 5

6 8 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 61,285,700 76,092,550 6

7 2-132 8,154,550 7

8 2-134 6,652,300 8

9 11 BKK 12/07 PT. TRIPOD 70,560,500 70,560,500 9

10 14 BKK 12/08 Angsuran pinjaman 2-210 8,500,000 15,512,500 10

11 9-110 7,012,500 11
12 12
13 13
14 TOTAL 232,685,500 250,005,050 482,690,550 14

Date Signature
6
Prepared by : ............ .....................

Posted by : ............ .....................

 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 44,400,000 1-110 482,690,550
Posted by : ............ .....................
1-350 15,000,000
2-110 232,685,500
2-120 99,000,000
2-130 61,285,700
2-132 8,154,550
2-134 6,652,300
2-210 8,500,000
9-110 7,012,500

TOTAL 482,690,550 TOTAL 482,690,550

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 PT. CAMERA PRO
PETTY CASH JOURNAL
December 2015
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 1 VKK 12/01 Pmliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 2,935,000 2,935,000 1
2 2 VKK 12/02 Pembelian keperluan RT kantor Others Operating Expense 6-200 2,041,350 2,041,350 2
3 3 VKK 12/03 Perjalanan dinas pimpinan Others Operating Expense 6-200 1,995,500 1,995,500 3
4 7 VKK 12/04 Pembelian konsumsi rapim Others Operating Expense 6-200 623,175 623,175 4
5 9 VKK 12/05 Pembayaran listrik, air, & telp Nov 2015 Accrued expense 2-120 4,875,575 4,875,575 5
6 10 VKK 12/06 Pembelian konsumsi tamu Others Operating Expense 6-200 386,400 386,400 6
7 14 VKK 12/07 Keamanan & Kebersihan Others Operating Expense 6-200 1,456,000 1,456,000 7
8 16 VKK 12/08 Pemasangan iklan loker Others Operating Expense 6-200 2,035,000 2,035,000 8
9 17 VKK 12/09 Sumbangan perayaan thn baru Others Operating Expense 6-200 1,750,000 1,750,000 9
10 18 VKK 12/10 Pembuatan baligo dan spanduk Advertising expense 6-190 3,115,750 3,115,750 10
11 11
12 TOTAL 21,213,750 21,213,750 12

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 4,875,575 1-120 21,213,750
6-190 3,115,750
6-200 13,222,425
TOTAL 21,213,750 TOTAL 21,213,750

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 PT. CAMERA PRO
GENERAL JOURNAL
December 2015
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 11 NK-12-1 Accounts Payable 22,550,000 1

2 VAT (Value Added Tax) In 2,050,000 2

3 Merchandise Inventory 20,500,000 3

4 (Retur pembelian ke PT. CEMERLANG) 4

5 5

6 11 M-12/01 Petty Cash 1,800 6

7 Other Operating Expense 1,800 7

8 (Koreksi kesalahan) 8

9 9

10 16 NK-12/01 VAT (Value Added Tax) Out 2,254,000 10

11 Sales Return and Allowance 22,540,000 11

12 Accounts Receivable 24,794,000 12

13 (Retur penjualan dari SINAR BLITZ) 13

14 14

15 Merchandise Inventory 16,100,000 15

16 Cost of Merchandise Sold 16,100,000 16
17 (Retur penjualan dari SINAR BLITZ) 17
18 18
19 22 M 12/02 Dividend 230,000,000 19
20 Dividend Payable 230,000,000 20
21 (Utang dividend 46.000 lbr @ 5.000) 21
22 22
23 29 M 12/03 Depreciation expense 2,850,000 23
24 Acc.Depreciation - Automobile 2,850,000 24
25 (Penyusutan bulan Des 2015) 25
26 26
27 Cash in Bank 100,000,000 27
28 Acc.Depreciation - Automobile 171,000,000 28
29 Gain(Loss) On Sales of Fixed Asset 2,600,000 29
30 Automobile 273,600,000 30
31 31
32 32
33 33
34 34
35 TOTAL 569,895,800 569,895,800 35

Date Signature
Prepared by : ............ ..................... 9

Posted by : ............ .................. ...

 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-110 100,000,000 1-130 24,794,000 Posted by : ............ .....................
1-120 1,800 1-150 20,500,000
1-150 16,100,000 1-191 2,050,000
1-341 171,000,000 1-340 273,600,000
2-110 22,550,000 1-341 2,850,000
2-131 2,254,000 2-135 230,000,000
3-140 230,000,000 5-110 16,100,000
4-130 22,540,000 6-200 1,800
6-150 2,850,000
8-130 2,600,000

TOTAL 569,895,800 TOTAL 569,895,800

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 PT. CAMERA PRO
INVENTORY CARD
December 2015
(in Rp.)
Code : GPH4HD
Type : GoPro Hero 4 HD
Location : Store Warehouse

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 70 4,500,000 315,000,000 1
2 2 25 4,600,000 115,000,000 70 4,500,000 315,000,000 2
3 25 4,600,000 115,000,000 3
4 4 35 4,500,000 157,500,000 35 4,500,000 157,500,000 4
5 25 4,600,000 115,000,000 5
6 9 35 4,500,000 157,500,000 25 4,600,000 115,000,000 6
7 10 35 4,600,000 161,000,000 60 4,600,000 276,000,000 7
8 11 (2) 4,600,000 (9,200,000) 58 4,600,000 266,800,000 8
9 15 28 4,600,000 128,800,000 30 4,600,000 138,000,000 9
10 16 (1) 4,600,000 (4,600,000) 31 4,600,000 142,600,000 10
11 16 34 4,600,000 156,400,000 65 4,600,000 299,000,000 11
12 21 20 4,600,000 92,000,000 45 4,600,000 207,000,000 12
13 28 23 4,650,000 106,950,000 45 4,600,000 207,000,000 13
14 23 4,650,000 106,950,000 14
15 TOTAL 115 530,150,000 117 531,200,000 15

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

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 PT. CAMERA PRO
INVENTORY CARD
December 2015
(in Rp.)
Code : GPH4 12 MP
Type : GoPro Hero 4 12MP
Location : Store Warehouse

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 68 3,600,000 244,800,000 1
2 2 17 3,700,000 62,900,000 68 3,600,000 244,800,000 2
3 17 3,700,000 62,900,000 3
4 4 30 3,600,000 108,000,000 38 3,600,000 136,800,000 4
5 17 3,700,000 62,900,000 5
6 9 38 3,600,000 136,800,000 17 3,700,000 62,900,000 6
7 10 33 3,700,000 122,100,000 50 3,700,000 185,000,000 7
8 11 (2) 3,700,000 (7,400,000) 48 3,700,000 177,600,000 8
9 15 25 3,700,000 92,500,000 23 3,700,000 85,100,000 9
10 16 (1) 3,700,000 (3,700,000) 24 3,700,000 88,800,000 10
11 16 26 3,700,000 96,200,000 50 3,700,000 185,000,000 11
12 21 15 3,700,000 55,500,000 35 3,700,000 129,500,000 12
13 28 23 3,750,000 86,250,000 35 3,700,000 129,500,000 13
14 23 3,750,000 86,250,000 14
15 TOTAL 97 360,050,000 107 389,100,000 15

Date Signature
0.0819672
Prepared by : ............ .....................

Posted by : ............ .................. ...

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 PT. CAMERA PRO
INVENTORY CARD
December 2015
(in Rp.)
Code : GPAC
Type : GoPro Action Camera
Location : Store Warehouse

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 65 3,800,000 247,000,000 1
2 2 20 3,900,000 78,000,000 65 3,800,000 247,000,000 2
3 20 3,900,000 78,000,000 3
4 4 30 3,800,000 114,000,000 35 3,800,000 133,000,000 4
5 20 3,900,000 78,000,000 5
6 9 35 3,800,000 133,000,000 20 3,900,000 78,000,000 6
7 10 30 3,900,000 117,000,000 50 3,900,000 195,000,000 7
8 11 (1) 3,900,000 (3,900,000) 49 3,900,000 191,100,000 8
9 15 24 3,900,000 93,600,000 25 3,900,000 97,500,000 9
10 16 (2) 3,900,000 (7,800,000) 27 3,900,000 105,300,000 10
11 16 28 3,900,000 109,200,000 55 3,900,000 214,500,000 11
12 21 20 3,900,000 78,000,000 35 3,900,000 136,500,000 12
13 28 25 3,950,000 98,750,000 35 3,900,000 136,500,000 13
14 25 3,950,000 98,750,000 14
15 TOTAL 102 399,050,000 107 410,800,000 15

Date Signature
(3,900,000)
Prepared by : ............ .....................

Posted by : ............ .................. ...

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 PT. CAMERA PRO
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2015
(in Rp.)

Customer : JAYA FOKUS Code : CSN-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 102,500,000
31 SJ 1 658,042,000 760,542,000
31 CRJ 1 102,500,000 658,042,000

Customer : VINTAGE Code : CSN-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 94,550,000
31 SJ 1 584,430,000 678,980,000
31 CRJ 1 94,550,000 584,430,000
31 CRJ 1 584,430,000 -

Customer : SINAR BLITZ Code : CSN-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 97,800,000
31 SJ 1 484,946,000 582,746,000
31 CRJ 1 97,800,000 484,946,000
31 GJ 1 24,794,000 460,152,000

Customer : LENSA AGUNG Code : CSN-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 347,270,000 347,270,000

Date Signature

Prepared by : ............ .....................

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 PT. CAMERA PRO
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2015
(in Rp.)

Supplier : PT. CEMERLANG Code : SPR-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 83,475,000
31 PJ 1 440,110,000 523,585,000
31 CPJ 1 83,475,000 440,110,000
31 GJ 1 22,550,000 417,560,000

Supplier : PT. TRIPOD Code : SPR-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 70,560,500
31 PJ 1 281,490,000 352,050,500
31 CPJ 1 70,560,500 281,490,000

Supplier : PT. MEGAPIXEL Code : SPR-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 78,650,000
31 PJ 1 397,980,000 476,630,000
31 CPJ 1 78,650,000 397,980,000

Supplier : PT. FOTOSHOP Code : SPR-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 321,145,000 321,145,000

Date Signature

Prepared by : ............ .....................

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