NAMA: dhiva pakaling

NIM : 40010217060223

CV MAKMUR JAYA
SALES JOURNAL jurnal penjualan

CHASH IN BANK
DATE DOC.NO. CUSTEMERS
11101

4 45/FJ/XII/2016 TOKO BUDI JAYA Rp 15,000,000

10 76/FJ/XII/2016 TOKO MEKAR DUA Rp 20,000,000
18 77/FJ/XII/2016 PLAZA KITA Rp 30,000,000
3 78/FJ/XII/2016 TOKO MEKAR DUA Rp 15,000,000

Rp 80,000,000
DEBIT KREDIT
ACCOUNT RECEIVABLE COST OF SALES SALES VAT-OUT INVENTORY
11103 51000 41000 21102 11106

Rp 66,400,000 Rp 64,900,000 Rp 74,000,000 Rp 7,400,000 Rp 64,900,000

Rp 87,800,000 Rp 85,800,000 Rp 98,000,000 Rp 9,800,000 Rp 85,800,000
Rp 132,800,000 Rp 117,700,000 Rp 148,000,000 Rp 14,800,000 Rp 117,700,000
Rp 120,300,000 Rp 97,350,000 Rp 123,000,000 Rp 12,300,000 Rp 97,350,000

Rp 407,300,000 Rp 365,750,000 Rp 443,000,000 Rp 44,300,000 Rp 365,750,000

Rp 853,050,000 Rp 853,050,000
CV MAKMUR JAYA

CASH PATMENT JOURNAL JURNAL PENGELUARAN KAS

DATE ACCOUNT DEBITED DOCUMEN NUMBER

2 PT DUA PUTRA 1/BKK/XII/2016

8 KANTOR KAS NEGARA 2/BKK/XII/2016

11 TOKO ANTONIO 3/BKK/XII/2016

12 PT DUA PUTRA 4/BKK/XII/2016
17 MANDIRI BANK 5/BKK/XII/2016
25 KARYAWAN 6/BKK/XII/2016
26 KASIR KARYAWAN 7/BKK/XII/2016

30 ANGGA 8/BKK/XII/2016
 DEBIT
OTHER
ACCOUNT PAYABLE
ACC NO AMOUNT
21,100

Rp 24,500,000
11,109 Rp 2,000,000
21,103 Rp 5,200,000
21,102 Rp 16,000,000
11,107 Rp 2,840,000
Rp 167,300,000
Rp 71,750,000 13,101 Rp 196,250,000
61,100 Rp 80,000,000
62,200 Rp 900,000
62,300 Rp 900,000
61,400 Rp 800,000
62,700 Rp 900,000
11,105 Rp 4,000,000
Rp 263,550,000 Rp 309,790,000
573,340,000
 KREDIT
OTHER
CASH IN BANK ACC NO ACCT NAME
11,101

Rp 23,900,000 51000 COST OF SALE

Rp 7,850,000 11108 VAT-IN

Rp 2,840,000
Rp 163,130,000 51000 COST OF SALE
Rp 100,000,000 13101 VERCHICLES
Rp 72,500,000 21102 INCOME TAX PAYABLE
Rp 3,500,000

Rp 4,000,000
Rp 377,720,000
Rp 573,340,000
R

AMOUNT

Rp 600,000
Rp 15,350,000

Rp 4,170,000
Rp 168,000,000
Rp 7,500,000

Rp 195,620,000
CV MAKMUR JAYA

CASH RECEIPT JOURNAL

DATE DOC.NO. ACCOUNT CRREDITED

2 1/BKM/XII/2016 TOKO MEKAR DUA

11 2/BKM/XII/2016 PLAZA KITA
13 3/BKM/XII/2016 ADI
17 4/BKM/XII/2016 NNY.RITA

18 5/BKM/XII/2016 TOKO MEKAR DUA

30 6/KM/XII/2016 PT KIAT JAYA
30 7/BKM/XII/2016
30 7/BKM/XII/2016
JOURNAL PENERIMAAN KAS

DEBIT

SALES DISCOUNT CASH IN BANK OTHER

41,001 11101 ACC NO. ACCOUNT TITTLE

Rp 800,000 Rp 24,200,000
Rp 38,380,000
Rp 3,500,000
Rp 44,000,000

51,000 COST OF SALE

Rp 1,960,000 Rp 85,840,000
Rp 98,900,000 91,002 COMPANY INCOME TAX
51,000 COST OF SALE
Rp 2,500,000
Rp 2,760,000 Rp 297,320,000
Rp 335,830,000
 KREDIT

OTHER ACCOUNT RECEIVABLE OTHER

AMOUNT 11103 ACCT NO. AMOUNT

Rp 25,000,000
Rp 38,000,000 8-1004 Rp 380,000
11,105 Rp 3,500,000
21,102 Rp 4,000,000
41,100 Rp 40,000,000
Rp 34,650,000 11,106 Rp 34,650,000
Rp 87,800,000
Rp 100,000 11,102 Rp 88,000,000
Rp 1,000,000 81,002 Rp 12,000,000
Rp 2,500,000
Rp 35,750,000 Rp 153,300,000 Rp 182,530,000
CV MAKMUR JAYA

PURCASE JOURNAL

DATE DOC.NO. VENDORS

5 12/AY/XII/2016 PT DUA PUTRA

16 19/AY/XII/2016 PT DUA PUTRA
JURNAL PEMBELIAN

DEBIT

MERCHANDIES INVENTORY VALUE ADDED TAX IN 11108

11106 11108

Rp 163,900,000 Rp 14,900,000
Rp 123,200,000 Rp 11,200,000
Rp 287,100,000 Rp 26,100,000
Rp 314,200,000
 KREDIT

COST OF SALE 51000 ACCOUNT PAYABLE 21101

51000 21100

Rp 500,000 Rp 179,300,000
Rp 500,000 Rp 134,900,000
Rp 1,000,000 Rp 314,200,000
Rp 314,200,000
CV MAKMUR JAYA

MEMORIAL JOURNAL

DATE DOC.NO. ACCOUNT NAME ACC.NO

6 1/BKM/XII/2016 ACCOUNT RECEIVABLE 21100

MECHANDISE INVENTORY 11106
VOT IN 11108

19 2/BKM/XII SALES RETURN 41002

PLAZA KITA VAT-OUT 21102
ACOUNT RECEIVABLE 11103
MERCHANDISE INVENTORY 11106
COST OF SALE 51000
25 3/BM/XII/2016 ALLOWANCE FOR BAD DEBT 11104
ACCOUNT RECEIVABLE 21100
31 4/BM/XII/2016 ASRIYATS DRAWING 31004
CASH IN BANK 11101
 CV MAKMUR JAYA

JURNAL UMUM ACCOUNT RECEIVABLE SUBSDIARY

DEBIT KREDIT CUSTOMERS NAME

TOKO ABADI JAYA
Rp 12,000,000 DATE
Rp 11,000,000 DES 4
Rp 1,000,000

Rp 2,800,000
Rp 280,000
Rp 3,080,000
Rp 2,200,000
Rp 2,200,000
Rp 15,000,000
Rp 15,000,000
Rp 10,000,000 CUSTOMERS NAME
Rp 10,000,000 TOKOK MEKAR DUA
Rp 42,280,000 Rp 42,280,000 DATE

NOV 30
2
10

CUSTOMERS NAME
PLAZA KITA
DATE

NOV 30
CUSTOMERS NAME
TOKO VIVA JAYA
DATE

NOV 30
Dec-25

CUSTOMERS NAME
TOKO DUA PUTRA
DATE

NO 30
2
5
2
12
KMUR JAYA

NT RECEIVABLE SUBSDIARY BUKU BESAR PEMBANNTU

CUSTOMERS NAME CUSTOMERS ACCOUNT

TOKO ABADI JAYA
DESCRIPTION REF DEBIT KREDIT
SJ Rp 66,400,000

CUSTOMERS NAME CUSTOMERS ACCOUNT

TOKOK MEKAR DUA
DESCRIPTION REF DEBIT KREDIT

SALDO AAWAL
CRJ 19 Rp 25,000,000
SJ 18 Rp 87,800,000
CRJ 19 Rp 87,800,000
SJ 18 Rp 120,300,000

CUSTOMERS NAME CUSTOMERS ACCOUNT

PLAZA KITA
DESCRIPTION REF DEBIT KREDIT

SALDO AWAL
CRJ 19 Rp 38,000,000
SJ 18 Rp 132,800,000
MJ Rp 3,080,000
CUSTOMERS NAME CUSTOMERS ACCOUNT
TOKO VIVA JAYA
DESCRIPTION REF DEBIT KREDIT

SALDO AWAL PIUTANG

MJ 23 Rp 15,000,000

CUSTOMERS NAME CUSTOMERS ACCOUNT

TOKO DUA PUTRA
DESCRIPTION REF DEBIT KREDIT

SALDO AWAL
CPJ 21 Rp 24,500,000
PJ 20 Rp 179,300,000
MJ 23 Rp 12,000,000
CPJ 21 Rp 167,300,000
PJ 20 Rp 134,900,000
 NO 1-1103-01
BALANCE
DEBIT KREDIT
Rp 66,400,000

NO. 1-1103-01
BALANCE
DEBIT KREDIT

Rp 25,000,000

Rp 87,800,000

Rp 120,300,000

NO. 1-1103-03
BALANCE
DEBIT KREDIT

Rp 38,000,000

Rp 132,800,000
Rp 129,720,000
 NO. 1-1103-04
BALANCE
DEBIT KREDIT

Rp 15,000,000

NO. 2-1100-01
BALANCE
DEBIT KREDIT

Rp 24,500,000

Rp 179,300,000
Rp 167,300,000
-
Rp 134,900,000
CV MAKMUR JAYA

INVENTORY CARD PENJUALAN FIFO

ITEM: KULKAS LG

DESCRIPTION IN
DATE DOC.NO. UNIT PRICE
1 V BALANCE
4 75/FJ/XII/2016
5 12/AY/XII/2016 65 Rp 2,000,000

6 1/BM/XII/2016 5 Rp 2,000,000

10 76/FJ/XII/2016

16 19/AY/XII/2016 20 Rp 2,300,000

17 4/BKM/XII/2016

18 77/FJ/XII/2016

19 2/BKM/XII/2016 1 Rp 2,000,000

31 78/FJ/XII/2016

ITEM: KULKAS POLYTRON

DESCRIPTION IN
DATE DOC.NO.
UNIT PRICE
1 V BALANCE
4 75/FJ/XII/2016
5 2/AY/XII/2016 10 Rp 1,900,000

10 76/FJ/XII/2016

16 19/AY/XII/2016 30 Rp 2,200,000
17 4/BKM/XII/2016

18 77/FJ/XII/2016

31 78/FJ/XII/2016
IN OUT BALANCE
AMOUNT UNIT PRICE AMOUNT UNIT
Rp - Rp - 60
Rp - 20 Rp 2,200,000 Rp 44,000,000 40
Rp 130,000,000 Rp - 40
Rp - Rp - 65
Rp 10,000,000 Rp - 40
Rp - Rp - 60
Rp - 20 Rp 2,200,000 Rp 44,000,000 20
Rp - Rp - 60
Rp 46,000,000 Rp - 20
Rp - Rp - 60
Rp - Rp - 20
Rp - 11 Rp 2,200,000 Rp 24,200,000 9
Rp - Rp - 60
Rp - Rp - 20
Rp - 9 Rp 2,200,000 Rp 19,800,000 44
Rp - 16 Rp 2,000,000 Rp 32,000,000 20
Rp 2,000,000 Rp - 45
Rp - Rp - 20
Rp - 30 Rp 2,000,000 Rp 60,000,000 15
Rp - Rp - 20
Rp - Rp -
Rp - Rp -

IN OUT BALANCE
AMOUNT UNIT PRICE AMOUNT UNIT
Rp - Rp - 50
10 Rp 2,090,000 Rp 20,900,000 40
Rp 19,000,000 Rp - 40
Rp - Rp - 10
Rp - 20 Rp 2,090,000 Rp 41,800,000 20
Rp - Rp - 10
Rp 66,000,000 Rp - 20
Rp - Rp - 10
Rp - Rp - 30
Rp - 5 Rp 2,090,000 Rp 10,450,000 15
Rp - Rp - 10
Rp - Rp - 30
Rp - 15 Rp 2,090,000 Rp 31,350,000 25
Rp - 10 Rp 1,900,000 Rp 19,000,000
Rp - 5 Rp 2,200,000 Rp 11,000,000
Rp - 15 Rp 2,200,000 Rp 33,000,000 10
Rp - Rp -
 BALANCE
PRICE AMOUNT
Rp 2,200,000 Rp 132,000,000
Rp 2,200,000 Rp 88,000,000
Rp 2,200,000 Rp 88,000,000
Rp 2,000,000 Rp 130,000,000
Rp 2,200,000 Rp 88,000,000
Rp 2,000,000 Rp 120,000,000
Rp 2,200,000 Rp 44,000,000
Rp 2,000,000 Rp 120,000,000
Rp 2,200,000 Rp 44,000,000
Rp 2,000,000 Rp 120,000,000
Rp 2,300,000 Rp 46,000,000
Rp 2,200,000 Rp 19,800,000
Rp 2,000,000 Rp 120,000,000
Rp 2,300,000 Rp 46,000,000
Rp 2,000,000 Rp 88,000,000
Rp 2,300,000 Rp 46,000,000
Rp 2,000,000 Rp 90,000,000
Rp 2,300,000 Rp 46,000,000
Rp 2,000,000 Rp 30,000,000
Rp 2,300,000 Rp 46,000,000
Rp -
Rp -

BALANCE
PRICE AMOUNT
Rp 2,090,000 Rp 104,500,000
Rp 2,090,000 Rp 83,600,000
Rp 2,090,000 Rp 83,600,000
Rp 1,900,000 Rp 19,000,000
Rp 2,090,000 Rp 41,800,000
Rp 1,900,000 Rp 19,000,000
Rp 2,090,000 Rp 41,800,000
Rp 1,900,000 Rp 19,000,000
Rp 2,200,000 Rp 66,000,000
Rp 2,090,000 Rp 31,350,000
Rp 1,900,000 Rp 19,000,000
Rp 2,200,000 Rp 66,000,000
Rp 2,200,000 Rp 55,000,000
Rp -
Rp -
Rp 2,200,000 Rp 22,000,000
Rp -
CV MAKMUR JAYA

RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11101 Rp 80,000,000 41,000 Rp 443,000,000
11103 Rp 407,300,000 21,102 Rp 44,300,000
51000 Rp 365,750,000 11,106 Rp 365,750,000

Rp 853,050,000 Rp 853,050,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41001 Rp 2,760,000 11,103 Rp 153,300,000
11101 Rp 297,320,000 8-1004 Rp 380,000
51000 Rp 34,650,000 11,105 Rp 3,500,000
91002 Rp 100,000 21,102 Rp 4,000,000
51000 Rp 1,000,000 41,100 Rp 40,000,000
11,106 Rp 34,650,000
11,102 Rp 88,000,000
81,002 Rp 12,000,000

Rp 335,830,000 Rp 335,830,000

PURCHASES JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11106 Rp 287,100,000 21,100 Rp 314,200,000
11108 Rp 26,100,000
51000 Rp 1,000,000

Rp 314,200,000 Rp 314,200,000
RECAP JURNAL

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT
ACCOUNT NO. AMOUNT
21,100 Rp 263,550,000
11,109 Rp 2,000,000
21,103 Rp 5,200,000
21,102 Rp 16,000,000
11,107 Rp 2,840,000
13,101 Rp 196,250,000
61,100 Rp 80,000,000
62,200 Rp 900,000
62,300 Rp 900,000
61,400 Rp 800,000
62,700 Rp 900,000
11,105 Err:509

Err:509

MEMORIAL JOURNAL RECAPITULATION

DEBIT
ACCOUNT NO. AMOUNT
21100 Rp 12,000,000
41002 Rp 2,800,000
21102 Rp 280,000
11,106 Rp 2,200,000
11104 Rp 15,000,000
31004 Rp 10,000,000
Rp 42,280,000
OURNAL RECAPITULATION
KREDIT
ACCOUNT NO. AMOUNT
51,000 Rp 600,000
11108 Rp 15,350,000
51000 Rp 4,170,000
13101 Rp 168,000,000
21102 Rp 7,500,000
11,101 Rp 377,720,000

Rp 573,340,000

NAL RECAPITULATION
KREDIT
ACCOUNT NO. AMOUNT
11106 Rp 11,000,000
11108 Rp 1,000,000
11103 Rp 3,080,000
51000 Rp 2,200,000
21100 Rp 15,000,000
11101 Rp 10,000,000
Rp 42,280,000
CV MAKMUR JAYA
GENERAL LEDGER

ACCOUNT PETTY CASH

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT CASH IN BANK

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

MJ Rp 80,000,000
CRJ Rp 297,320,000
RPJ
MJ
Rp 8,001,000

ACCOUNT MARKETABLE EQUITY SECURITIES (MES)

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

PCR

ACCOUNT ACCOUNT RECEIVABLE

DATE DESCRIPTION REF
DEBIT

DEC OPENING BALANCE

SJ Rp 407,300,000
CRJ
MJ
ACCOUNT ALLOWANCES FOR BAD DEBTS
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

MJ Rp 15,000,000

ACCOUNT EMPLOYEE RECEIVABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CRJ
CPJ Err:509

ACCOUNT MERCHANDISE INVENTORY

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

MJ Rp 2,200,000
PJR Rp 287,100,000
MJ
SJR
CRJ

ACCOUNT 0FFICE SUPLIES

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CPJ Rp 2,840,000
ACCOUNT VALUE ADDED TAXES-IN
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

PJR Rp 26,100,000
MJ
CPJ

ACCOUNT PREPAID INCOME TAXES

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CPJ Rp 2,000,000

ACCOUNT PREPAID RENT

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT PREPAID EXPENSE

DATE DESCRIPTION REF DEBIT
ACCOUNT INVESTMENT
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT LAND
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT VEHICLES
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CPJ Rp 196,250,000
CPJ

ACCOUNT ACCUMULATION DEPRECIATION-VEHICLES

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT EQUIPMENT
DATE DESCRIPTION REF DEBIT
DEC OPENING BALANCE

ACCOUNT ACCUMULATION DEPRETIATION EQUIPMENNT

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT ACCOUNT PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

MJ Rp 12,000,000
CPJ Rp 263,550,000
MJ

Rp 53,650,000

ACCOUNT TELEPHONE & WATER PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT VALUE ADDED TAXES-OUT

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

 SJ
CRJ
CPJ
CPJ Rp 16,000,000
MJ Rp 280,000
Rp 39,520,000

ACCOUNT INCOME TAX PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CPJ

ACCOUNT INTEREST BOND PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT PREMIUM BOND PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT BOND PAYABLE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT ASTRIANI CAPITAL
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT EKA CAPITAL

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT RETAININEDCAPITAL
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT ASTRIANI DRAWING

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT EKA DRAWING
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT CURRENT EARNINGS

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT SALES
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT SALES DISCOUNT

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT SALES RETRUN
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT SALES SERVICE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT COST OF SALE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

SJ Rp 365,750,000
CRJ Rp 34,650,000
CRJ Rp 1,000,000
PJR Rp 1,000,000
MJ
CPJ
CPJ

ACCOUNT WAGES & SALARIES EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

CPJ Rp 80,000,000
ACCOUNT BAD DEBTS EXPENSE
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT DESCRIPTION EXPENSE VERHICLES

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT ADVERTING EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT RENT EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT WAGES & SALERIES EXPENSE (ADMIN)
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT ELECTRICITY EXPEN

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT WATER&TELP EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT UTILITY EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT DEPRECIATION EXPENSE EQUIPMENT

DATE DESCRIPTION REF DEBIT
DEC OPENING BALANCE

ACCOUNT SUPPLIES EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT TRANSPORTTATION EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT INTEREST REVENUE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT GAIN ON SALES PLANT ASSETS

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT GAIN ON SALES MARKETABLE EQUITY SECURITY
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT LATE FEES COLLECTED

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT BANKS CHARGER

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT LOSS ON SALES PLANT ASSETS

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT INTEREST BOND EXPENSE
DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT OTHER EXPENSE

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

ACCOUNT COMPANY INCOME TAX

DATE DESCRIPTION REF DEBIT

DEC OPENING BALANCE

H GENERAL LEDGER 11100
CREDIT BALANCE
DEBIT CREDIT
Rp 10,000,000

K GENERAL LEDGER 11101

CREDIT BALANCE
DEBIT CREDIT
Rp 132,596,500
Rp 212,596,500
Rp 509,916,500
Rp 377,720,000.00 Rp 132,196,500
Rp 10,000,000.00 Rp 122,196,500
Rp 130,197,500

CURITIES (MES) GENERAL LEDGER 11102

CREDIT BALANCE
DEBIT CREDIT
Rp 110,000,000
Rp 88,000,000.00 Rp 22,000,000

VABLE GENERAL LEDGER 11103

BALANCE
CREDIT
DEBIT CREDIT
Rp 78,000,000
Rp 485,300,000
Rp 153,300,000.00 Rp 332,000,000
Rp 3,080,000.00 Rp 328,920,000
Rp 12,500,000.00 Rp 316,420,000
AD DEBTS GENERAL LEDGER 11104
CREDIT BALANCE
DEBIT CREDIT
Rp 11,625,000
Rp 3,375,000

VABLE GENERAL LEDGER 11105

CREDIT BALANCE
DEBIT CREDIT
Rp 6,000,000
Rp 3,500,000.00 Rp 2,500,000
Err:509

Rp 2,500,000.00 Err:509

ENTORY GENERAL LEDGER 11106

CREDIT BALANCE
DEBIT CREDIT
Rp 236,500,000
Rp 238,700,000
Rp 525,800,000
Rp 11,000,000.00 Rp 514,800,000
Rp 365,750,000.00 Rp 149,050,000
Rp 34,650,000.00 Rp 114,400,000
Rp 17,600,000.00 Rp 96,800,000

ES GENERAL LEDGER 11107

CREDIT BALANCE
DEBIT CREDIT
Rp 8,000,000
Rp 10,840,000
XES-IN GENERAL LEDGER 11108
CREDIT BALANCE
DEBIT CREDIT
Rp 15,350,000
Rp 41,450,000
Rp 1,000,000.00 Rp 40,450,000
Rp 15,350,000.00 Rp 25,100,000

TAXES GENERAL LEDGER 11109

CREDIT BALANCE
DEBIT CREDIT

Rp 2,000,000
Rp 2,000,000.00 Rp -

NT GENERAL LEDGER 11110

CREDIT BALANCE
DEBIT CREDIT
Rp 45,000,000

NSE GENERAL LEDGER 11111

CREDIT BALANCE
DEBIT CREDIT
T GENERAL LEDGER 12100
CREDIT BALANCE
DEBIT CREDIT
Rp 210,000,000

GENERAL LEDGER 13100

CREDIT BALANCE
DEBIT CREDIT
Rp 600,000,000

GENERAL LEDGER 13101

CREDIT BALANCE
DEBIT CREDIT
Rp 561,050,000
Rp 757,300,000
Rp 168,000,000.00 Rp 589,300,000
Rp 28,250,000.00 Rp 561,050,000

ATION-VEHICLES GENERAL LEDGER 13102

CREDIT BALANCE
DEBIT CREDIT
131,200,000

T GENERAL LEDGER 13103

CREDIT BALANCE
 DEBIT CREDIT
Rp 340,800,000

ON EQUIPMENNT GENERAL LEDGER 13104

CREDIT BALANCE
DEBIT CREDIT
216,100,000

ABLE GENERAL LEDGER 21100

CREDIT BALANCE
DEBIT CREDIT
134,900,000
Rp 122,900,000
Rp 140,650,000
Rp 15,000,000.00 Rp 125,650,000
Rp 314,200,000.00 Rp 188,550,000
Rp 134,900,000

R PAYABLE GENERAL LEDGER 21101

CREDIT BALANCE
DEBIT CREDIT
- -

ES-OUT GENERAL LEDGER 21102

CREDIT BALANCE
DEBIT CREDIT
48,020,000
 Rp 44,300,000.00 Rp 92,320,000
Rp 4,000,000.00 Rp 96,320,000
Rp 7,500,000.00 Rp 103,820,000
Rp 87,820,000
Rp 87,540,000
Rp 48,020,000

YABLE GENERAL LEDGER 21103

CREDIT BALANCE
DEBIT CREDIT
7,500,000

AYABLE GENERAL LEDGER 21104

CREDIT BALANCE
DEBIT CREDIT
- -

PAYABLE GENERAL LEDGER 21105

CREDIT BALANCE
DEBIT CREDIT
Rp 15,000,000

LE GENERAL LEDGER 22101

CREDIT BALANCE
DEBIT CREDIT
250,000,000
 TAL GENERAL LEDGER 31001
CREDIT BALANCE
DEBIT CREDIT
950,000,000

L GENERAL LEDGER 31002

CREDIT BALANCE
DEBIT CREDIT
550,000,000

PITAL GENERAL LEDGER 31003

CREDIT BALANCE
DEBIT CREDIT

WING GENERAL LEDGER 31004

CREDIT BALANCE
DEBIT CREDIT
Rp 271,000,000
G GENERAL LEDGER 31005
CREDIT BALANCE
DEBIT CREDIT
Rp 152,000,000

INGS GENERAL LEDGER 31006

CREDIT BALANCE
DEBIT CREDIT
- -

GENERAL LEDGER 41000

CREDIT BALANCE
DEBIT CREDIT
- Rp 3,127,582,500

NT GENERAL LEDGER 41001

CREDIT BALANCE
DEBIT CREDIT
Rp 36,125,000
UN GENERAL LEDGER 41002
CREDIT BALANCE
DEBIT CREDIT
Rp 52,800,000

CE GENERAL LEDGER 42100

CREDIT BALANCE
DEBIT CREDIT
Rp 732,000,000

E GENERAL LEDGER 51000

CREDIT BALANCE
DEBIT CREDIT
Rp 2,354,280,000
Rp 2,720,030,000
Rp 2,754,680,000
Rp 2,755,680,000
Rp 2,756,680,000
Rp 2,200,000.00 Rp 2,754,480,000
Rp 600,000.00 Rp 2,753,880,000
Rp 4,170,000.00 Rp 2,749,710,000
Rp 395,430,000.00 Rp 2,354,280,000

EXPENSE GENERAL LEDGER 61100

CREDIT BALANCE
DEBIT CREDIT
Rp 310,000,000
Rp 390,000,000
Rp 80,000,000.00 Rp 310,000,000
ENSE GENERAL LEDGER 61200
CREDIT BALANCE
DEBIT CREDIT

E VERHICLES GENERAL LEDGER 61300

CREDIT BALANCE
DEBIT CREDIT
Rp 61,050,000

ENSE GENERAL LEDGER 61400

CREDIT BALANCE
DEBIT CREDIT
Rp 13,735,000

SE GENERAL LEDGER 61500

CREDIT BALANCE
DEBIT CREDIT
Rp 95,000,000
ENSE (ADMIN) GENERAL LEDGER 62100
CREDIT BALANCE
DEBIT CREDIT
Rp 145,000,000

PEN GENERAL LEDGER 62200

CREDIT BALANCE
DEBIT CREDIT
Rp 5,300,000

PENSE GENERAL LEDGER 62300

CREDIT BALANCE
DEBIT CREDIT
Rp 45,900,000

NSE GENERAL LEDGER 62400

CREDIT BALANCE
DEBIT CREDIT
Rp 67,420,000

EQUIPMENT GENERAL LEDGER 62500

CREDIT BALANCE
 DEBIT CREDIT
Rp 61,000,000

NSE GENERAL LEDGER 62600

CREDIT BALANCE
DEBIT CREDIT
Rp 32,000,000

EXPENSE GENERAL LEDGER 62700

CREDIT BALANCE
DEBIT CREDIT
Rp 68,900,000

NUE GENERAL LEDGER 81001

CREDIT BALANCE
DEBIT CREDIT
Rp 18,800,000

NT ASSETS GENERAL LEDGER 81002

CREDIT BALANCE
DEBIT CREDIT
EQUITY SECURITY GENERAL LEDGER 81003
CREDIT BALANCE
DEBIT CREDIT
Rp 46,000,000

CTED GENERAL LEDGER 81004

CREDIT BALANCE
DEBIT CREDIT
Rp 5,380,000

ER GENERAL LEDGER 82001

CREDIT BALANCE
DEBIT CREDIT
Rp 25,000,000

T ASSETS GENERAL LEDGER 82003

CREDIT BALANCE
DEBIT CREDIT
XPENSE GENERAL LEDGER 82002
CREDIT BALANCE
DEBIT CREDIT
Rp 12,500,000

SE GENERAL LEDGER 82004

CREDIT BALANCE
DEBIT CREDIT
Rp 15,000,000

ME TAX GENERAL LEDGER 91002

CREDIT BALANCE
DEBIT CREDIT
Rp 32,890,000
 ADJUSTING JOURNAL JOURNAL PENYESUAIAN
CV MAKMUR JAYA

KODE ACCOUNT DEBIT

BM-05 SUPPLIES EXPENSE V Rp 8,500,000
MERCHINDISE INVENTORY V
BM-06 CASH IN BANK V Rp 10,750,000
BANK CHARGER V Rp 1,750,000
INTEREST REVNUE V
BM-07 BAD BEDT-EXPENSE V Rp 12,446,000
ALLOWACE FOR BAD DEBT V
BM-08 TRANSPORT EXPENSE V Rp 900,000
PETTY CASH V
BM-09 RENT EXPENSE V Rp 9,000,000
PREPAIND RENT V
BM-10 DEPRETIATION EXPENCE VEHICLES V RP. 3.800.000
AKM.DEP.VEHICLES V
DEPRETIATION EQUUITMENT V Rp 7,100,000
AKM.DEP. EQUITMENT V
BM-11 WATER&TELP EXPENSE V Rp 950,000
TELP&WATER PAYABLE V
BM-12 INTEREST REVNUE V Rp 4,535,000
ELECTRIK EXPENSE V
BM-13 BOND PAYABLE V Rp 125,000,000
ACCOUNT PAYABLE V
BM-14 COMPANY INCOME TAX V Rp 3,860,000
INCOME TAX PAYABLE V

Rp 184,791,000

BM-10 KOMPUTER =01/10/2016 - 30/11/2016 = 2 BULAN

2/12*91.200.000*250%
RP. 3.800.000

KOMPUTER = 1/12 *25 %* 81.600.000 = 1700.000

FURNITURE = 1/12 *25%*72,000.000 =1.500.000
MESIN KOTOR = 1/12 *25,0%*96.000.000= 2000.000
KOMPUTER = 1/12*25,0%* 91.200.000 = 1.900.000
Rp 7,100.000

BM-14 386.000.000* 15% =

Rp 3,860.000
 KREDIT

Rp 8,500,000

Rp 12,500,000

Rp 12,446,000

Rp 900,000

Rp 9,000,000

RP. 3.800.000

Rp 7,100,000

Rp 950,000

Rp 4,535,000

Rp 125,000,000

Rp 3,860,000

Rp 184,791,000
 TRIAL BALANCE
ACC NO. ACCOUNT NAME D
11100 PETTY CASH Rp 10,000,000
11101 CASH IN BANK Rp 130,197,500
11102 MARKETABLE EQUITY SECURITIES (MES) Rp 22,000,000
11103 ACCOUNT RECEIVABLE Rp 316,420,000
11104 ALLOWANCES FOR BAD DEBTS Rp 3,375,000
11105 EMPLOYEE RECEIVABLE Rp 6,000,000
11106 MERCHANDISE INVENTORY Rp 96,800,000
11107 0FFICE SUPLIES Rp 10,840,000
11108 VALUE ADDED TAXES-IN Rp 25,100,000
11109 PREPAID INCOME TAXES Rp -
11110 PREPAID RENT Rp 45,000,000
11111 PREPAID EXPENSE
12100 INVESTMENT Rp 210,000,000
13100 LAND Rp 600,000,000
13101 VEHICLES Rp 561,050,000
13102 ACCUMULATION DEPRECIATION-VEHICLES
13103 EQUIPMENT Rp 340,800,000
13104 ACCUMULATION DEPRETIATION EQUIPMENNT
21100 ACCOUNT PAYABLE
21101 TELEPHONE & WATER PAYABLE
21102 VALUE ADDED TAXES-OUT
21103 INCOME TAX PAYABLE
21104 INTEREST BOND PAYABLE
21105 PREMIUM BOND PAYABLE
22101 BOND PAYABLE
31001 ASTRIANI CAPITAL
31002 EKA CAPITAL
31003 RETAININEDCAPITAL
31004 ASTRIANI DRAWING Rp 271,000,000
31005 EKA DRAWING Rp 152,000,000
41000 SALES
41001 SALES DISCOUNT Rp 36,125,000
41002 SALES RETRUN Rp 52,800,000
42100 SALES SERVICE
51000 COST OF SALE Rp 2,354,280,000
61100 WAGES & SALARIES EXPENSE Rp 310,000,000
61200 BAD DEBTS EXPENSE
61300 DESCRIPTION EXPENSE VERHICLES Rp 61,050,000
61400 ADVERTING EXPENSE Rp 13,735,000
61500 RENT EXPENSE Rp 95,000,000
62100 WAGES & SALERIES EXPENSE (ADMIN) Rp 145,000,000
62200 ELECTRICITY EXPEN Rp 5,300,000
62300 WATER&TELP EXPENSE Rp 45,900,000
62400 UTILITY EXPENSE Rp 67,420,000
62500 DEPRECIATION EXPENSE EQUIPMENT Rp 61,000,000
62600 SUPPLIES EXPENSE Rp 32,000,000
62700 TRANSPORTTATION EXPENSE Rp 68,900,000
81001 INTEREST REVENUE
81002 GAIN ON SALES PLANT ASSETS
81003 GAIN ON SALES MARKETABLE EQUITY SECURITY
81004 LATE FEES COLLECTED
82001 BANKS CHARGER Rp 25,000,000
82003 LOSS ON SALES PLANT ASSETS
82002 INTEREST BOND EXPENSE Rp 12,500,000
82004 OTHER EXPENSE Rp 15,000,000
91002 COMPANY INCOME TAX Rp 32,890,000

TOTAL Rp 6,234,482,500
31006 CURRENT EARNINGS
TRIAL BALANCE ADJUSTING JOURNAL ENTRIES ADJUSTED TRIAL BALANCE
K D K D
Rp 900,000 Rp 9,100,000
Rp 10,750,000 Rp 119,447,500
Rp 22,000,000
Rp 125,000,000 Rp 191,420,000
Rp 12,446,000
Rp 6,000,000
Rp 8,500,000 Rp 88,300,000
Rp 10,840,000
Rp 25,100,000

Rp 9,000,000 Rp 36,000,000

Rp 210,000,000
Rp 600,000,000
Rp 561,050,000
Rp 131,200,000 RP. 3.800.000
Rp 340,800,000
Rp 216,100,000 Rp 7,100,000
Rp 134,900,000
Rp 950,000
Rp 48,020,000
Rp 7,500,000 Rp 3,860,000

Rp 15,000,000
Rp 250,000,000 Rp 125,000,000
Rp 950,000,000
Rp 550,000,000

Rp 271,000,000
Rp 152,000,000
Rp 3,127,582,500
Rp 36,125,000
Rp 52,800,000
Rp 732,000,000
Rp 2,354,280,000
Rp 310,000,000
Rp 12,446,000 Rp 12,446,000
RP. 3.800.000 Rp 64,850,000
Rp 13,735,000
Rp 9,000,000 Rp 104,000,000
Rp 145,000,000
Rp 4,535,000 Rp 765,000
Rp 950,000 Rp 46,850,000
Rp 67,420,000
Rp 7,100,000 Rp 68,100,000
 Rp 8,500,000 Rp 40,500,000
Rp 900,000 Rp 69,800,000
Rp 18,800,000 Rp 4,535,000 Rp 12,500,000
Rp -
Rp 46,000,000
Rp 5,380,000
Rp 1,750,000 Rp 26,750,000

Rp 12,500,000
Rp 15,000,000
Rp 3,860,000 Rp 36,750,000

Rp 6,232,482,500 Rp 184,791,000 Rp 184,791,000 Rp 6,120,728,500

Rp (2,000,000)
DJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
K D K D
Rp 9,100,000
Rp 119,447,500
Rp 22,000,000
Rp 191,420,000
Rp 9,071,000

Rp 88,300,000
Rp 10,840,000
Rp 25,100,000

Rp 36,000,000

Rp 113,500,000
Rp 340,800,000
Rp 223,200,000
Rp 134,900,000
Rp 950,000
Rp 48,020,000 Rp 48,020,000
Rp 11,360,000

Rp 15,000,000
Rp 125,000,000
Rp 950,000,000 Rp 950,000,000
Rp 550,000,000 Rp 550,000,000

Rp 3,127,582,500

Rp 732,000,000

Rp 310,000,000
Rp 12,446,000
Rp 64,850,000
Rp 13,735,000
Rp 104,000,000
Rp 145,000,000
Rp 765,000
Rp 46,850,000
Rp 67,420,000
Rp 68,100,000
 Rp 40,500,000
Rp 69,800,000
Rp 26,765,000 Rp 26,765,000

Rp 46,000,000 Rp 46,000,000
Rp 5,380,000
Rp 26,750,000

Rp 12,500,000
Rp 15,000,000
Rp 32,890,000

Rp 6,118,728,500 Rp 970,966,000 Rp 1,653,675,000 Rp 869,757,500

Rp 682,709,000
Rp 1,653,675,000
BALANCE SHEET
K

Rp 34,198,500

Rp 134,900,000
Rp 950,000

Rp 15,000,000
Rp 185,048,500
Rp 684,709,000
Rp 869,757,500