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PT.

BERMUDA KARYA
SALES JOURNAL
Per 31 Desember 2012

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT RECEIVABLE
Des 6 F12-1 Toko Indah Rp 195,800,000.00
18 F12-2 Toko Diana Rp 123,200,000.00
27 F12-3 Toko Pesona Rp 308,000,000.00

TOTAL Rp 627,000,000.00
ACCOUNT NUMBER 1-1300

RECAPITULATION
DEBIT
ACC. NO TOTAL
1-1300 Rp 627,000,000.00

PT. BERMUDA KARYA
CASH RECEIPT JOURNA
Per 31 Desembe 201

DEBIT
DATE INVOICE NO DESCRIPTION
CASH IN BANK

Des 3 BKM12-1 Toko Diana Rp 170,500,000.00
12 BKM12-2 Toko Indah Rp 158,400,000.00
13 KN01 Penjualan Tunai Rp 180,400,000.00

14 BKM12-3 Toko Indah Rp 327,800,000.00
20 BKM12-4 Penerimaan Kas yg Tlh Dihapuskan Rp 8,000,000.00
25 BKM12-5 Toko Pesona Rp 189,200,000.00

TOTAL Rp 1,034,300,000.00
ACCOUNT NUMBER 1-1100

DEBIT
ACC. NO
1-1100

PT. BERMUDA KARYA
PUCHASE JOURNAL
Per 31 Desember 2012

DEBIT
DATE INVOICE NO DESCRIPTION MERCHANDISE
INVENTORY
Des 10 F05 Pembelian Rp 191,600,000.00
22 A17 Pembelian Rp 254,100,000.00
29 G11 Pembelian Rp 224,200,000.00

TOTAL Rp 669,900,000.00
ACCOUNT NUMBER 1-1500

RECAPITULATION
DEBIT
ACC. NO TOTAL
1-1500 Rp 669,900,000.00

PT BEMU
CASH PAYM
Per 1 Des

DATE INVOICE NO DESCRIPTION CASH NO

Des 1 BKK12-1 Bayar Gaji
6 BKK12-2 Membayar Hutang
9 BKK12-3 Pelunasan Faktur C1523
15 BKK12-4 Bayar PPN
18 BKK12-6 Pelunasan Faktur F05
23 BKK12-7 Pelunasan Faktur F1289
30 BKK12-8 Angsuran dan Bunga

30 BKK12-9 Pengisian Kembali Kas Kecil

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT
ACC. NO
2-1100

PT. BERMUDA KARYA
GENERAL JOURNAL
Per 31 Desember 2012

DATE INVOICE NO DESCRIPTION POS REF

Des 6 F12-1 Cost Of Goods Sold
Merchandise Inventory
7 NK12-1 Sales Retur
PPN Outcome
Accounts Receivable
Merchandise Inventory
Cost Of Goods Sold
11 NK-1 Account Payable
PPN Income
Merchandise Inventory
13 KN01 Cost Of Goods Sold
Merchandise Inventory
17 BKK12-5 Devidend Payable
Cash In Bank
18 F12-2 Cost Of Goods Sold
Merchandise Inventory
27 F12-3 Cost Of Goods Sold
Merchandise Inventory

000.00 2-1600 Rp 4.150.00 4-1200 Rp 34.000.00 2-1500 Rp 3.000.000.00 2-1100 Rp 28. NO TOTAL 5-1100 Rp 602.00 .820.00 1-1500 Rp 28.000.400. TOTAL RECAPITULATION DEBIT ACC.000.000.000.500.

00 2-1500 Rp 57.000.500. NO TOTAL 4-1100 Rp 570.000.900.000.200.00 Sales 4-1100 Vet Outcome 2-1500 Rp 327.000.00 Rp 11.00 Allowance For Doubtful Debt 1-1400 Rp 189.00 4-1100 2-1500 RECAPITULATION CREDIT ACC.000.000.800.000.200.00 Rp 158.00 Rp 112.00 Rp 570.00 Rp 280.000.000.00 1-1300 RECAPITULATION DEBIT CREDIT TOTAL ACC.000.00 1-1300 Rp 845.00 .800.000.300.000.KARYA NAL r 2012 CREDIT SALES VAT OUTCOME Rp 178.00 Rp 17.000.000.000. NO TOTAL Rp 1.000.000.000.000.000.000.000.00 Rp 57.034.000.400.00 Rp 28. BERMUDA KARYA CASH RECEIPT JOURNAL Per 31 Desembe 2012 CREDIT OTHER ACCOUNT RECEIVABLE ACCOUNT ACCOUNT NO Rp 170.000.00 Rp 845.900.000.00 PT.

00 1-1400 Rp 8.000.000.000.00 PPN Payable 2-1400 Rp 181.000.300.400.000.500.410.000.00 Rp 210.00 Rp 225.000.000.00 Rp 736.420.990.00 Rp 66.000.000.000.00 Bank BCA Leon 2_2100 Interest Expense 8-1100 Advertising Expense 6-1000 Expense Payable 2-1200 Store Supplies 1-1600 .990.00 Rp 262.00 Rp 246.00 Rp 25.000.510.700.830.00 PT BEMUDA KARYA CASH PAYMENT JOURNAL Per 1 Desember 2012 DEBIT OTHER ACCOUNT PAYABLE ACCOUNT ACC.620.00 Rp 22.830.00 2-1100 Rp 736.000.160.000.940.00 Rp 279.00 KARYA RNAL r 2012 CREDIT VAT INCOME ACCOUNT PAYABLE Rp 19.000.000.000.900. NO Expense Payable 2-1200 Rp 80. 4-1100 Rp 164.00 2-1500 Rp 16.00 1-1910 2-1100 RECAPITULATION CREDIT ACC.000.000. NO TOTAL 1-1910 Rp 66.

620.00 Rp 28.000.000.600.000. NO TOTAL Rp 750.00 Rp 28.00 Rp 92.00 Rp 34.000.000.000.000.150.00 KARYA RNAL r 2012 DEBIT CREDIT Rp 146.000.000.00 .00 Rp 134.000.00 Rp 28.500.200.00 Rp 92.00 2_2100 Rp 15.500.00 Rp 4.00 8-1100 Rp 1.000.000.000.000.00 Rp 134.000.00 6-1000 Rp 850.00 Rp 4.150.500.00 Rp 2.000.400.200.640.000.000.000.000.000.00 Rp 230.000.000.000.00 Rp 146. Other Operating Expense 6-1800 Rp 750.000.000.00 Rp 3.000.820.000.000.00 Rp 37.000.640.00 Rp 26.00 6-1800 Rp 450.400.000.000.000.00 1-1600 Rp 800.000.000.000.00 Rp 230.00 2-1100 DEBIT CREDIT TOTAL ACC.000.00 2-1400 Rp 4.00 2-1200 Rp 8.

000.620.00 1-1100 Rp 4.000.RECAPITULATION CREDIT ACC.00 .350.00 1-1910 Rp 2.400.000.00 1-1500 Rp 628.000.000.00 1-1300 Rp 37.500.000. NO TOTAL 5-1100 Rp 28.

00 .000.000.000.00 Rp 8. TOTAL Rp 164.000.00 Rp 188.000.400.000.00 Rp 16.400.

000.000.00 Rp 800.000.00 Rp 225.000.000.300.000.900.000.00 Rp 181.000.00 Rp 16.00 .600.000.000.00 Rp 262.000.500.00 Rp 850.000.00 Rp 4.000.200. CREDIT CASH IN BANK TOTAL Rp 5.00 Rp 80.000.00 Rp 5.500.00 Rp 15.500.000.000.00 Rp 3.00 Rp 4.00 Rp 1.000.940.200.

000.Rp 450.040.000.000.00 Rp 31.000.700.00 Rp 782.400.00 Rp 5.00 1-1100 .

00 7 Retur Penjualan NK12-1 Rp 37.00 27 Penjualan Rp 308.800.200.00 25 Pelunasan Faktur F11-10 Rp 189.800.00 NAMA : TOKO INDAH DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 327.500. PT.000.ACCOUNT RECEIVABLE Per 31 Desember 2012 NAMA : TOKO DIANA DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 170. BERMUDA KARYA SUBSIDIARY LEDGER.00 6 Faktur F12-1 Rp 195.800.000.000.200.ACCOUNT PAYABLE .00 12 Pelunasan Faktur F12-1 Rp 158.000.00 18 Penjualan Rp 123.000.00 3 Pelunasan FakturF11-12 Rp 170.000.500.000.00 NAMA : TOKO MULIA DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 151.00 14 Pelunasan Faktur F11-25 Rp 327.000. BERMUDA KARYA SUBSIDIARY LEDGER.000.00 PT.400.200.000.000.400.000.000.00 NAMA : TOKO PESONA DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 189.800.

Per 31 Desember 2012 NAMA : PT.000.00 29 Pembelian Rp 246.000.900.000.000.900.00 .000.000.000.300.300.940.00 10 Pembelian Rp 210.760.820.200.500.000. TIRTA BANDUNG DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 225.000.000.00 20 Pembelian Rp 279.00 11 Retur Pembelian Rp 28.00 9 Pelunasan Rp 262. PENA MAS DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 80.00 NAMA : CV. ESA Bandung DATE DESCRIPTION REF DEBIT CREDIT Des 1 Saldo Awal Rp 262.500.000.00 18 Pelunasan hutang Rp 181.00 23 Pelunasan Rp 225.510.00 NAMA : PT.00 6 Pelunasan hutang Rp 80.

000.000.000.800.600. C003 TOKO PESONA Rp 123.000.00 Rp 523.00 Rp 486. BERMUDA KARYA LIST OF ACCOUNT RECEIVABLE BALANCE 31 Desember 2012 KODE : C001 BALANCE NO NAMA DEBIT CREDIT C001 TOKO DIANA Rp 170.00 KODE : C004 BALANCE DEBIT CREDIT Rp 151.00 Rp 327.00 C002 TOKO INDAH Rp .800.00 Rp - KODE : C003 BALANCE DEBIT CREDIT Rp 189.800.500.000.000.000.000.00 PAYABLE .000.200.00 C004 TOKO MULIA KODE : C002 BALANCE DEBIT CREDIT Rp 327.00 Rp - Rp 308.200.CEIVABLE PT.000.200.

760.510. PT.00 Rp 181.900.000.000.000.000.00 Rp - Rp 246.ESA BANDUNG Rp 279.000.00 KODE : S003 BALANCE DEBIT CREDIT Rp 80.00 NO NAMA Rp . S001 PT.000.300.00 Rp - Rp 210.00 S002 CV.200. BEMUDA KARYA KODE : S001 LIST OF ACCOUNT PAYABLE BALANCE BALANCE Per 31 Desember 2012 DEBIT CREDIT Rp 262.940.500.00 Rp - . PENA MAS KODE : S002 BALANCE DEBIT CREDIT Rp 225. TIRTABANDUNG S003 PT.000.

00 .800.00 Rp 151.000.000.200.RMUDA KARYA NT RECEIVABLE BALANCE esember 2012 BALANCE Rp 123.00 Rp - Rp 308.000.000.

200.00 Rp 246.000.510.EMUDA KARYA UNT PAYABLE BALANCE Desember 2012 BALANCE Rp 279.000.00 Rp - .

000.00 Rp 132.000.00 Rp 129.00 11 NK-1 Retur Pembelian -1 Rp 10.000. PT.100.800.600. BERMUDA KARYA INVENTORY CARD NAME: LCD LCD Per 31 Desember 2012 INVOICE IN DATE DESCRIPTION NO UNIT PRICE TOTAL UNIT Des 1 Saldo Awal .00 27 F12-3 Penjualan 15 29 G11 Pembelian 12 Rp 10.200.600.00 Rp (10.100.100.000.000.000.000.00) 13 KN01 Penjualan Tunai 7 18 F12-2 Penjualan 6 20 A17 Pembelian 13 Rp 10.100. BERMUDA KARYA INVENTORY CARD NAME: TV LED Per 31 Desember 2012 INVOICE IN DATE DESCRIPTION NO UNIT PRICE TOTAL UNIT Des 1 Saldo Awal 6 F12-1 Penjualan 9 7 NK12-1 ReturPenjualan -2 10 F05 Pembelian 11 Rp 10.00 Rp 111.00 PT.000.

00 Rp 80.000.00 Rp 121.050.600.000.000.00 11 NK-1 Retur Pembelian -2 Rp 8.000.100.00 Rp (16.500. 6 F12-1 Penjualan 7 7 NK12-1 Retur Penjualan -1 10 F05 Pembelian 10 Rp 8.000.00) 13 KN01 Penjualan Tunai 8 18 F12-2 Penjualan 4 22 A17 Pembelian 15 Rp 8.000.000.00 .600.00 27 F12-3 Penjualan 7 3 29 G11 Pembelian 11 Rp 8.00 Rp 94.000.100.050.500.

00 Rp 50.00 .000.000.000.00 Rp 200.000.000.000.00 Rp 330.00 26 Rp 10.00 10 Rp 10.000.000.00 Rp 101.000.000.00 31 Rp 10.200.000.000.00 Rp 132.000.100.000.00 10 Rp 10.00 Rp 101.00 Rp 400.600.000.000.000.000.000.000.100.00 Rp 330.000.000.000.200.000.000.200.00 12 Rp 10.00 Rp 10.00 Rp 10.00 10 Rp 10.000. BERMUDA KARYA INVENTORY CARD NAME: LCD LCD r 31 Desember 2012 METODE : FIFO OUT BALANCE PRICE TOTAL UNIT PRICE TOTAL 25 Rp 8.000.100.200.00 Rp 129.00 Rp 200.800.00 Rp 50.000.000.000.000.100.000.00 11 Rp 10.000.T.000.00 Rp 132.00 10 Rp 10.00 33 Rp 10.000.000.000.000.000.00 Rp 101.000.000.000.00 Rp 310.00 5 Rp 10.000.00 20 Rp 10.000.00 Rp (20.00 Rp 200.000.100.000.00 5 Rp 10.100.00 Rp 111.00 13 Rp 10.000.000.00 Rp 413.000.00) 33 Rp 10.000.00 Rp 150.000.000.000.00 33 Rp 10.00 13 Rp 10.00 10 Rp 10.600.00 Rp 101.00 Rp 10.000.00 13 Rp 10.000.000.000.000.000.000.000. BERMUDA KARYA INVENTORY CARD NAME: TV LED r 31 Desember 2012 METODE : FIFO OUT BALANCE PRICE TOTAL UNIT PRICE TOTAL 40 Rp 10.000.000.100.000.600.000.000.000.000.000.00 Rp 101.000.000.000.00 Rp 10.00 20 Rp 10.600.000.000.100.000.00 10 Rp 10.000.00 Rp 132.00 T.000.000.000.000.00 Rp 101.000.000.00 Rp 60.00 Rp 10.00 Rp 260.00 Rp 90.000.000.000.000.000.000.00 Rp 70.000.00 Rp 330.000.000.000.000.

000.000.00 Rp 24.000.000.00 8 Rp 8.250.00 19 Rp 8.00 Rp 94.000.00 Rp 40.000.000.000.00 Rp 152.000.00 Rp 56.00 Rp 64.00 8 Rp 8.000.000.000.000.000.00 Rp 56.000.000.000.000.000.000.600.050.500.000.000.350.00 8 Rp 8.00 5 Rp 8.00 Rp 121.000.000.100.00 Rp 152.000.000.050.500.000.000.00 7 Rp 8.000.000.000.500.00 15 Rp 8.000.00 Rp 8.050.000.00 Rp 144.000.000.250.150.000.000.000.00 Rp 8.000.400.00 Rp 121.00 7 Rp 8.000.000.00 Rp 8.00 Rp 40.000.00 Rp 80.00 .00 Rp 64.000.00 15 Rp 8.000.050.000.000.000.00 Rp 256.00 Rp 32.000.600.00 18 Rp 8.000.00 8 Rp 8.00 Rp 56.00 19 Rp 8.00) 19 Rp 8.00 10 Rp 8.000.000.100.000.00 Rp 64.400.Rp 8.000.000.000.00 5 Rp 8.00 Rp 88.000.00 Rp 56.100.000.400.000.00 11 Rp 8.000.00 Rp 64.00 Rp 8.00 15 Rp 8.000.00 Rp 8.400.000.050.00 Rp 152.000.000.050.000.000.050.000.000.00 11 Rp 8.500.000.000.000.00 Rp 64.000.00 Rp (8.000.050.00 Rp 121.000.

BERMUDA KARYA LIST OF ACCOUNT PAYABLE BALANCE Per 31 Desember 2012 CODE NAMA BALANCE 501LED TV LED Rp 413.000.350.000. PT.00 Total Rp 669.00 .000.200.00 601LCD LCD LCD Rp 256.550.

000.000.800.500.00 14 Toko Indah CRJ Rp 327.000.00 13 Penjualan Tunai CRJ Rp 180.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Petty Cash DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal PT. Listrik&Air.200.000. PENA MAS ITC Bandung CPJ 9 PT.400.00 30 Bank BCA Loan CPJ 30 Iklan. Perlengkapan.000.400.00 23 CV. ESA Bandung CPJ 12 Toko Indah CRJ Rp 158. PT. TIRTA Bandung CPJ 25 Toko Pesona CRJ Rp 189. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Cash In Bank DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 1 Gaji bln lalu CPJ 3 Toko Diana CRJ Rp 170.00 6 PT. Atap Toko CPJ PT.000. PENA MAS ITC Bandung CPJ 20 Toko Mulia CRJ Rp 8.00 15 Pembayaran PPN CPJ 17 Pembagian Devidend CPJ 18 PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 .

00 7 Toko Indah GJ 12 Toko Indah CRJ 14 Toko Indah CRJ 18 Toko Diana SJ Rp 123.00 .000.PENA MAS GJ 13 Penjualan Tunai CRJ 18 Toko Diana SJ 22 PT.00 25 Toko Pesona CRJ 27 Toko Pesona SJ Rp 308.000. Toko Diana Faktu F11-12 2Nov CRJ 6 Toko Indah SJ Rp 195. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Allowance For Doubtful Debt DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 20 Toko Mulia CRJ PT.PENA MAS PJ Rp 191.00 10 PT.100.000. ESA PJ Rp 254.000.200.00 11 PT.000.NAMA : Accounts Receivable DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 3 P. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Merchandise Inventory DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 6 Toko Indah GJ 7 Toko Indah GJ Rp 28.00 PT.800.600.000.000.000.

00 PT. 27 Toko Pesona GJ 29 CV. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Prepaid Insurance DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal PT.00 PT. TIRTA PJ Rp 224. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Store Supplies DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 30 Pembelian CPJ Rp 800. BERMUDA KARYA .200.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Prepaid Rent DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal PT.000.

000. TIRTA PJ Rp 22.160.00 29 CV. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : PPN Income DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal 10 PT.000. LEDGER Per 31 Desember 2012 NAMA : Prepaid Tax DATE DESCRIPTION POS REF DEBIT Des 1 Saldo Awal PT.PENA MAS GJ 22 PT. ESA PJ Rp 25.410.000.PENA MAS PJ Rp 19.00 11 PT.420.00 .

00 Rp 313.00 KARYA R ber 2012 NOMOR : 1-1200 NAMA : BALANCE CREDIT DATE DEBIT CREDIT Rp 14.00 Rp 231.700.000.250.000.000.00 Des 1 Rp 5.00 Rp 60.000.500.810.000.810. KARYA R ber 2012 NOMOR : 1-1100 NAMA : BALANCE CREDIT DATE DEBIT CREDIT Rp 65.000.750.750.310.00 Rp 363.010.00 Rp 554.00 Rp 112.000.500.300.000.000.250.000.510.000.700.00 Rp 4.00 Rp 16.550.150.000.000.000.900.00 Rp 319.00 Rp 150.00 Rp 80.650.00 Rp 4.00 Rp 181.00 Des 1 KARYA R ber 2012 .050.00 Rp 550.450.00 Rp 46.000.000.00 Rp 226.000.000.000.000.000.000.00 Rp 371.00 DATE Rp 335.000.00 Des 1 Rp 5.00 Rp 262.000.200.000.310.000.940.550.00 NAMA : Rp 225.00 Rp 146.000.00 Rp 545.500.

00 Rp 134.000. NOMOR : 1-1300 BALANCE NAMA : CREDIT DEBIT CREDIT DATE Rp 839.00 Des 1 Rp 26.000.00 10 Rp 327.00 Rp 675.00 Des 1 Rp 864.000.000.000.400.000.800.600.00 Rp 647.00 Rp 827.00 Rp 668.000.000.00 NAMA : Rp 146.00 .000.000.400.000.500.00 Rp 673.000.000.00 Des 1 1 30 KARYA R ber 2012 NOMOR : 1-1500 BALANCE CREDIT DEBIT CREDIT Rp 600.000.400.600.000.000.00 11 Rp 464.000.000.000.00 Rp 92.000.000.800.00 23 29 KARYA R ber 2012 NOMOR : 1-1400 BALANCE NAMA : CREDIT DEBIT CREDIT DATE Rp 14.400.800.200.00 Rp 513.000.00 22 Rp 583.00 18 Rp 189.000.000.200.00 Rp 668.000.00 Rp 454.00 6 Rp 37.000.000.000.000.000.000.000.500.00 Rp 170.00 Rp 341.00 Rp 22.00 Rp 421.000.000.000.000.200.00 9 Rp 158.000.000.00 Rp 8.300.00 Rp 275.400.000.000.200.000.00 DATE Rp 482.

200.00 Rp 6.000.000.000.00 NAMA : DATE KARYA R Des 1 ber 2012 15 NOMOR : 1-1600 BALANCE CREDIT DEBIT CREDIT Rp 5.000.350. Rp 230.500.500.00 Rp 669.000.150.000.00 NAMA : DATE KARYA R Des 1 ber 2012 6 7 NOMOR : 1-1800 13 BALANCE 18 CREDIT DEBIT CREDIT 27 Rp 20.000.00 Rp 445.550.00 KARYA .00 NAMA : DATE KARYA R Des 1 ber 2012 17 NOMOR : 1-1700 BALANCE CREDIT DEBIT CREDIT Rp 12.000.

540.620.000.000.R ber 2012 NAMA : NOMOR : 1-1900 DATE BALANCE CREDIT DEBIT CREDIT Des 1 Rp 17.000.950.000.00 30 KARYA R ber 2012 NOMOR : 1-1910 BALANCE CREDIT DEBIT CREDIT Rp - Rp 19.00 .00 Rp 41.000.00 Rp 64.00 Rp 2.370.000.00 Rp 16.000.160.

BERMUDA KARYA LEDGER Per 31 Desember 2012 Equipment Account Dep DESCRIPTION POS REF DEBIT CREDIT Saldo Awal PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 Prepaid PPN DESCRIPTION POS REF DEBIT CREDIT Saldo Awal PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 Equipment at Cost DESCRIPTION POS REF DEBIT CREDIT Saldo Awal PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 . PT.

820.00 PT.900.00 PT.000.00 PT.760.000. TIRTA Bandung PJ Rp 246. ESA Bandung CPJ Rp 262.00 CV. PENA MAS CPJ Rp 181.510.PENA MAS PJ Rp 210.300.000.000.000.000.000.000.940.PENA MAS GJ Rp 28.620.00 CV.00 Liatrik & Air CPJ Rp 3.Accounts Payable DESCRIPTION POS REF DEBIT CREDIT Saldo Awal PT. BERMUDA KARYA . BERMUDA KARYA LEDGER Per 31 Desember 2012 Expense Payable DESCRIPTION POS REF DEBIT CREDIT Saldo Awal Gaji bln lalu CPJ Rp 5.00 PT.00 PT. ESA Bandung PJ Rp 279.000. TIRTA Bandung CPJ Rp 225.PENA MAS CPJ Rp 80. BERMUDA KARYA LEDGER Per 31 Desember 2012 Income Tax Payable DESCRIPTION POS REF DEBIT CREDIT Saldo Awal PT.500.000.00 PT.00 PT.600.000.

000. LEDGER Per 31 Desember 2012 PPN Payable DESCRIPTION POS REF DEBIT CREDIT Saldo Awal Pembayaran PPN CPJ Rp 4.00 Penjualan Tunai CRJ Rp 16. BERMUDA KARYA LEDGER Per 31 Desember 2012 Devidend Payable DESCRIPTION POS REF DEBIT CREDIT Saldo Awal Devidend CPJ Rp 4.000.00 PT.000.000. BERMUDA KARYA LEDGER . BERMUDA KARYA LEDGER Per 31 Desember 2012 PPN Outcome DESCRIPTION POS REF DEBIT CREDIT Saldo Awal Toko Indah SJ Rp 17.400.200.00 Toko Indah GJ Rp 3.800.00 Toko Pesona SJ Rp 28.000.000.000.000.00 Toko Diana SJ Rp 11.400.500.00 PT.00 PT.200.

Per 31 Desember 2012 Bank Bca Loan DESCRIPTION POS REF DEBIT CREDIT Saldo Awal Angsuran CPJ Rp 15.000.000.00 .

00 NAMA : Income Summary DATE DESCRIPTION Des 1 Saldo Awal .000. Des 1 Saldo Awal NAMA : Retained Earning DATE DESCRIPTION NOMOR : 1-2100 Des 1 Saldo Awal BALANCE DEBIT CREDIT Rp 69.NOMOR : 1-9200 NAMA : Capital Stock BALANCE DATE DESCRIPTION DEBIT CREDIT Rp .00 NAMA : Devidend DATE DESCRIPTION Des 1 Saldo Awal NOMOR : 1-2200 BALANCE DEBIT CREDIT Rp 24.000.320.600.

500.000.000.440.00 Des 1 Saldo Awal Rp 3.00 18 Toko Diana Rp 526.130.000.NOMOR : 2-1100 BALANCE DEBIT CREDIT Rp 568.00 13 Penjualan Tunai Rp 279.000.00 6 Toko Indah Rp 505.010.00 7 Toko Indah Rp - NAMA : Cost Of Good Sold DATE DESCRIPTION NOMOR : 2-1300 Des 1 Saldo Awal BALANCE 6 Toko Indah DEBIT CREDIT 7 Toko Indah Rp .260.00 Rp 407.00 NAMA : Sales Rp 225.000.000.510.700.00 Rp 488.00 27 Toko Pesona NOMOR : 2-1200 NAMA : Sales Return BALANCE DATE DESCRIPTION DEBIT CREDIT Rp 8.00 DATE DESCRIPTION Rp 436.000.400.000.600. 13 Penjualan Tunai 18 Toko Diana 27 Toko Pesona .000.000.00 Des 1 Saldo Awal Rp 225.600.500.000.

00 Rp 30.000.400.000.NOMOR : 2-1400 BALANCE DEBIT CREDIT NAMA : Freight Paid Rp 4.000.500.000.000.00 . Des 1 Saldo Awal Rp 17.800.000.200.000.00 Rp 42.00 DATE DESCRIPTION Rp - Des 1 Saldo Awal NOMOR : 2-1500 NAMA : Advertising Expenses BALANCE DATE DESCRIPTION DEBIT CREDIT Rp 4.00 Rp 14.800.00 Des 1 Saldo Awal Rp .00 Rp 70.000. 30 Iklan NOMOR : 2-1600 NAMA : Telephone & Electricity Expense BALANCE DATE DESCRIPTION DEBIT CREDIT Rp .000.

NOMOR : 2-2100 BALANCE DEBIT CREDIT Rp 320.00 Rp 305.000.000.000.000.00 .

BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 3-1300 BALANCE POS REF DEBIT CREDIT DEBIT Rp 27. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 3-1400 BALANCE POS REF DEBIT CREDIT DEBIT . BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 3-1100 BALANCE POS REF DEBIT CREDIT DEBIT PT.00 PT. PT.500.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR :3-1200 BALANCE POS REF DEBIT CREDIT DEBIT PT.

000.00 GJ Rp 134.000.00 Rp 739.000.000.00 Rp 513.000.000.820.00 Rp 34.000.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 4-1100 BALANCE POS REF DEBIT CREDIT DEBIT SJ Rp 178.00 PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 5-1100 BALANCE POS REF DEBIT CREDIT DEBIT Rp 395.000.00 SJ Rp 112.820.00 Rp 969.000.00 PT.000.00 SJ Rp 280.820.000.000.00 CRP Rp 164.000.00 GJ Rp 146. PT.000.000.00 Rp 647.970.000.000.000.820.00 GJ Rp 92.000.00 GJ Rp 28.000.000.00 GJ Rp 230.00 .000.000.000.820.000.00 Rp 541.150. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 4-1300 BALANCE POS REF DEBIT CREDIT DEBIT Rp - GJ Rp 34.000.

BERMUDA KARYA LEDGER Per 31 Desember 2012 Electricity Expense NOMOR : 6-1100 BALANCE POS REF DEBIT CREDIT DEBIT Rp 7.650.800.00 CPJ Rp 850.00 PT.000.000.000.00 Rp 4.00 PT.600. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1000 BALANCE POS REF DEBIT CREDIT DEBIT Rp 3. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 5-1200 BALANCE POS REF DEBIT CREDIT DEBIT Rp 12.000.00 .800. PT.000.

BERMUDA KARYA LEDGER BALANCE Per 31 Desember 2012 CREDIT NAMA : Insurance Expense DATE DESCRIPTION POS REF . PT.500.00 Des 1 Saldo Awal PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 BALANCE CREDIT NAMA : Depreciation Expense DATE DESCRIPTION POS REF Des 1 Saldo Awal PT.00 Des 1 Saldo Awal PT.000.000.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 1200 BALANCE NAMA : Bad Debt Expenses CREDIT DATE DESCRIPTION POS REF Rp 14. BERMUDA KARYA LEDGER Per 31 Desember 2012 1100 NAMA : Store Supplies Expenses BALANCE DATE DESCRIPTION POS REF CREDIT Rp 400.

000.00 Des 1 Saldo Awal PT.900.00 DATE DESCRIPTION POS REF Rp 1. BERMUDA KARYA LEDGER .000. BERMUDA KARYA LEDGER Per 31 Desember 2012 BALANCE NAMA : Other Operating Expense CREDIT DATE DESCRIPTION POS REF Des 1 Saldo Awal 30 Atap Toko CPJ PT.194.900.00 NAMA : Rent Expense Rp 1.306.900.900.030. BERMUDA KARYA LEDGER Per 31 Desember 2012 BALANCE NAMA : Wages & Salaries CREDIT DATE DESCRIPTION POS REF Des 1 Saldo Awal PT.000.900.000.586.00 Rp 1.000.00 Rp 1. Des 1 Saldo Awal PT. BERMUDA KARYA BALANCE LEDGER CREDIT Per 31 Desember 2012 Rp 852.

BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Interest Expense DATE DESCRIPTION POS REF BALANCE Des 1 Saldo Awal CREDIT 30 Bank BCA Loan CPJ PT. BERMUDA KARYA LEDGER Per 31 Desember 2012 NAMA : Bank Service Charge DATE DESCRIPTION POS REF BALANCE Des 1 Saldo Awal CREDIT . Per 31 Desember 2012 NAMA : Interest Revenue DATE DESCRIPTION POS REF Des 1 Saldo Awal BALANCE CREDIT PT.

00 PT.00 PT.500.000.750.00 PT. PT.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1400 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 16. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1500 BALANCE DEBIT CREDIT DEBIT CREDIT . BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1300 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 12.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-12000 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 4.000.

900.000.00 Rp 10.000.00 PT.100. BERMUDA KARYA LEDGER . BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1600 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 22.400.000.00 PT.200.00 PT.000. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1700 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 40. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 6-1800 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 10.00 Rp 450.000.000.550. Rp 11.00 PT.

00 Rp 3.000.00 .700.700.00 PT.000.500. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 8-1200 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 7.00 Rp 1.00 PT.000.000.000. Per 31 Desember 2012 NOMOR : 7-1100 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 7.200.900. BERMUDA KARYA LEDGER Per 31 Desember 2012 NOMOR : 8-1100 BALANCE DEBIT CREDIT DEBIT CREDIT Rp 2.

650.500.00 7-1100 Interest Revenue Rp 7.000.000.000.00 4-1300 Sales Return Rp 34.00 1-1700 Prepaid Insurance Rp 12.00 1-1500 Merchandise Inventory Rp 669.000.00 1-1300 Accounts Receivable Rp 583.00 1-2200 Equipment Accum Debt Rp 24.00 2-1200 Expense Payable Rp - 2-1300 Income Tax Payable Rp - 2-1400 PPN Payable Rp - 2-1500 Dividend Payable Rp - 2-1600 PPN Outcome Rp 70.00 5-1200 Freight Paid Rp 12.00 3-1400 Income Summary 4-1100 Sales Rp 1.000.00 1-1910 PPN Income Rp 64.970.000.000.00 5-1100 Cost Of Goods Sold Rp 969.000.900.00 1-1600 Store Supplies Rp 6.000.000.000.000.00 1-9200 Prepaid PPN Rp - 1-2100 Equipment At Cost Rp 69.550.500.000.000.000.000.500.00 2-1100 Accounts Payable Rp 526.00 6-1100 Telephone & Electricity Expenses Rp 7.00 .310.00 6-1600 Rent Expense Rp 22.00 6-1800 Other Operating Expense Rp 10.000.500.800.700.000.600.370.550.000.400.000.00 6-1700 Wages & Salaries Rp 40.000.00 1-1400 Allowance For Doubtful Debt Rp 22.BERMUDA KARYA TRIAL BALANCE Per 31 Desember 2012 ACC.000.900.000.000.000.000.00 1-1200 Petty Cash Rp 14.000.000.500.750.000.000.000.00 2-2100 Bank BCA Loan Rp 305.000.00 6-1000 Advertising Expenses Rp 4.00 3-1200 Retained Earning Rp 14.000.000.00 3-1300 Devidend Rp 27.320.600. PT.00 6-1200 Store Supplies Expenses Rp 4.000.00 6-1400 Dpreciation Expense Rp 16. NO ACOUNT NAME DEBIT CREDIT 1-1100 Cash In Bank Rp 313.586.000.000.000.130.00 6-1500 Insurance Expense Rp 11.00 1-1900 Prepaid Tax Rp 17.000.00 3-1100 Capital Stock Rp 400.200.00 6-1300 Bad Debt Expense Rp 12.000.900.000.00 1-1800 Prepaid Rent Rp 20.

00 Rp 2.956.000.700.000.750.8-1100 Interest Expense Rp 3.000.956.00 8-1200 Bank Service Charge Rp 7.00 TOTAL Rp 2.750.700.00 .000.

700.00 Prepaid Insurance Rp 850.500.00 .000. DATE DESCRIPTION DEBIT CREDIT REF Desem31 Cash in Bank Rp 4.000.000.00 Rent expense Rp 1.00 31 Store supplies expense Rp 1.00 Bank Service Charge Rp 360.000.500.000.000.00 Insurance expense Rp 850.00 Store supplies Rp 1. PT. BERMUDA KARYA ADJUSTMENT ENTRIES Per 31 Deember 2012 ACC.000.000.00 2012 Interest Revenue Rp 4.000.000.000.000.00 Cash in Bank Rp 360.700.00 Prepaid rent Rp 1.

BERMUDA KARYA ADJUSTMENT ENTRIES Per 31 Deember 2012 Acc.No Account Debit Kredit . PT.

00 6-1000 Advertising Expenses Rp 4.00 .000.800.000.000.000.00 1-1200 Petty Cash Rp 14.650.000.000.500.00 1-1400 Allowance For Doubtful Debt 1-1500 Merchandise Inventory Rp 669.000.00 1-9200 Prepaid PPN Rp - 1-2100 Equipment At Cost Rp 69.000.00 1-1910 PPN Income Rp 64.550.500.00 6-1600 Rent Expense Rp 22.00 1-1700 Prepaid Insurance Rp 12.00 5-1100 Cost Of Goods Sold Rp 969.970.000.700.000.00 1-2200 Equipment Accum Debt 2-1100 Accounts Payable 2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 Dividend Payable 2-1600 PPN Outcome 2-2100 Bank BCA Loan 3-1100 Capital Stock 3-1200 Retained Earning 3-1300 Devidend Rp 27.900.00 3-1400 Income Summary 4-1100 Sales 4-1300 Sales Return Rp 34.00 1-1600 Store Supplies Rp 6.000. ACCOUNT TRIAL BALANCE ACCOUNT NAME NUMBER DEBIT 1-1100 Cash In Bank Rp 313.310.000.000.000.00 1-1300 Accounts Receivable Rp 583.00 6-1800 Other Operating Expense Rp 10.00 8-1200 Bank Service Charge Rp 7.00 5-1200 Freight Paid Rp 12.550.000.370.000.000.000.000.600.000.00 6-1100 Telephone & Electricity Expenses Rp 7.00 6-1200 Store Supplies Expenses Rp 4.000.000.750.000.500.00 1-1900 Prepaid Tax Rp 17.000.00 6-1400 Dpreciation Expense Rp 16.000.00 1-1800 Prepaid Rent Rp 20.00 6-1300 Bad Debt Expense Rp 12.00 7-1100 Interest Revenue 8-1100 Interest Expense Rp 3.000.00 6-1500 Insurance Expense Rp 11.000.600.000.00 6-1700 Wages & Salaries Rp 40.000.700.200.400.700.000.500.

750.TOTAL Rp 2.956.00 JUMLAH LABA/RUGI .000.

PT.BERMUDA KARYA
WORKSHEET
Per 31 Desember 2012

TRIAL BALANCE ADJUSTMENT ENTRIES TRIAL BALANCE AJP
CREDIT DEBIT CREDIT DEBIT

Rp 22,000,000.00

Rp 24,320,000.00
Rp 526,130,000.00
Rp -
Rp -
Rp -
Rp -
Rp 70,000,000.00
Rp 305,000,000.00
Rp 400,000,000.00
Rp 14,500,000.00

Rp 1,586,900,000.00

Rp 7,900,000.00

Rp 2,956,750,000.00
JUMLAH LABA/RUGI

TRIAL BALANCE AJP INCOME STTEMENT BALANCE SHEET
CREDIT DEBIT CREDIT DEBIT

.

BALANCE SHEET CREDIT .

.

PT. BERMUDA KARYA PROFIT AND LOSS Per 31 Desember 2012 KETERANGAN RP RP .

RP .

BERMUDA KARYA CAPITAL STATEMENT Per 31 Desember 2012 DESCRIPTION BALANCE . PT.

BERMUDA KARYA BALANCE SHEET Per 31 Desember 2012 AKTIVA . PT.

ERMUDA KARYA LANCE SHEET Desember 2012 PASIVA .

PT CASH FLOW REPORT SALDO DESCRIPTION RP RP .

PT CLOSING ENTRIES DATE DESCRIPTION POST REF DEBIT .

CREDIT .

PT POST CLOSING TRIAL BALANCE ACCOUNT ACCOUNT NAME DEBIT CREDIT NUMBER .