PT.

ANGKASA
December 31, 2010
NO. ACCOUNT
DEBIT CREDIT
1-1100 Cash In Bank 40,895,000.00 -
1-1200 Petty Cash 5,000,000.00 -
1-1300 Account Receivable 85,800,000.00 -
1-1400 Allowance for Doubtful Debts - 11,800,000.00
1-1500 Merchandise Inventory 520,000,000.00 -
1-1600 Store Supplies 4,500,000.00 -
1-1700 Prepaid Insurance 13,750,000.00 -
1-1800 Prepaid rent 25,000,000.00 -
1-1900 Prepaid Tax 16,500,000.00 -
1-2100 Equipment At cost 63,300,000.00 -
1-2110 Equipment Accumulated Depreciation - 16,875,000.00
2-1100 Accounts Payable 69,300,000.00
2-1200 Expense payable 3,900,000.00
2-1300 Income Tax Payable
2-1400 VAT Payable 1,500,000.00
2-1500 VAT Outcome
2-1600 VAT Income
2-2100 Bank Permata Loan 299,642,030.00
3-1100 Capital Stock 100,000,000.00
3-1200 Retained Earnings 126,157,000.00
3-1300 Devidend -
3-1400 Income Summary
4-1100 Sales 3,623,760,000.00
4-1200 Sales Returns
5-1100 Cost of Good Sold 3,298,050,000.00
5-1200 Freight Paid 8,800,000.00
6-1000 Advertising Expense 4,200,000.00
6-1100 Electricity, Water & Telephone Expense 8,700,000.00
6-1200 Store Supplies Expense 10,050,000.00
6-1300 Bad Debts Expense 15,100,000.00
6-1400 Depreciation Expense - Equipment 13,750,000.00
6-1500 Insurance Expense 11,250,000.00
6-1600 Rent Expense 23,000,000.00
6-1700 Wages & Salaries 36,300,000.00
6-1800 Other Operating expense 9,300,000.00
8-1100 Interest Revenue 6,100,000.00
9-1100 Interest Expense 39,189,030.00
9-1200 Bank Service Charge 6,600,000.00
9-1300 Income Tax Expense
4,259,034,030.00 4,259,034,030.00

6018-P2-10/11 Hak Cipta pada Kemendiknas 9

 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 40,895,000.00

Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,000,000.00

Account: Account Number:

GENERAL LEDGER
Account Receivable 1-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 85,800,000.00

Account: Account Number:

GENERAL LEDGER
Allowance for Doubtful Debts 1-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 11,800,000.00

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 520,000,000.00

Account: Account Number:

GENERAL LEDGER
Store Supplies 1-1600
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 4,500,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 1-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 13,750,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid rent 1-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25,000,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Tax 1-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16,500,000.00

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Equipment At cost 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 63,300,000.00

Account: Account Number:

GENERAL LEDGER
ipment Accumulated Depreciation 1-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16,875,000.00

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 69,300,000.00

Account: Account Number:

GENERAL LEDGER
Expense payable 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,900,000.00

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
VAT Payable 2-1400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 1,500,000.00

Account: Account Number:

GENERAL LEDGER
VAT Outcome 2-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance

Account: Account Number:

GENERAL LEDGER
VAT Income 2-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account: Account Number:

GENERAL LEDGER
Bank Permata Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 299,642,030.00

Account: Account Number:

GENERAL LEDGER
Capital Stock 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 100,000,000.00

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Retained Earnings 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 126,157,000.00

Account: Account Number:

GENERAL LEDGER
Devidend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account: Account Number:

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 3,623,760,000.00

Account: Account Number:

GENERAL LEDGER
Sales Returns 4-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Cost of Good Sold 5-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 3,298,050,000.00

Account: Account Number:

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 8,800,000.00

Account: Account Number:

GENERAL LEDGER
Advertising Expense 6-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 4,200,000.00

Account: Account Number:

GENERAL LEDGER
ity, Water & Telephone Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8,700,000.00

Account: Account Number:

GENERAL LEDGER
Store Supplies Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10,050,000.00

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Bad Debts Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15,100,000.00

Account: Account Number:

GENERAL LEDGER
eciation Expense - Equipment 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 13,750,000.00

Account: Account Number:

GENERAL LEDGER
Insurance Expense 6-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 11,250,000.00

Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1600
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 23,000,000.00

Account: Account Number:

GENERAL LEDGER
Wages & Salaries 6-1700
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 36,300,000.00

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 Jl. Rajawali Timur I No 15
BANDUNG

Account: Account Number:

GENERAL LEDGER
Other Operating expense 6-1800
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 9,300,000.00

Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,100,000.00

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 39,189,030.00

Account: Account Number:

GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,600,000.00

Account: Account Number:

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

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 Jl. Rajawali Timur I No 15
BANDUNG

6018-P2-10/11 Hak Cipta pada Kemendiknas SPK -10 dari 9