22-ANDIKA PT MINYAK URUT INDAH

Jl. By Pass Ngurah Rai Sanur 168x

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 1
11.31.01
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

1-1100 Bank BCA

Beginning Balance: Rp25,500,000.00
1 CD 19/12/2018 Money Changer Rp1,000.00 Rp25,501,000.00
1 CD 19/12/2018 Money Changer Rp13,349,000.00 Rp38,850,000.00
CR000004 CR 21/12/2018 Membeli Dollar Rp500.00 Rp38,849,500.00
CR000004 CR 21/12/2018 Membeli Dollar Rp6,649,500.00 Rp32,200,000.00

Total: Rp13,350,000.00 Rp6,650,000.00 Rp6,700,000.00 Rp32,200,000.00

1-1101 Bank BCA USD

Beginning Balance: Rp2,000.00
CR000001 CR 17/12/2018 Menerima Sald Rp500.00 Rp2,500.00
CR000002 CR 17/12/2018 Menerima Sald Rp1,500.00 Rp4,000.00
CR000003 CR 18/12/2018 Menerima Pem Rp3,000.00 Rp7,000.00
1 CD 19/12/2018 Money Changer Rp1,000.00 Rp6,000.00
CR000004 CR 21/12/2018 Membeli Dollar Rp500.00 Rp6,500.00
2 CD 23/12/2018 Yolanda Smith Rp1,000.00 Rp5,500.00

Total: Rp5,500.00 Rp2,000.00 Rp3,500.00 Rp5,500.00

1-1102 Bank BCA USD Exchange

Beginning Balance: Rp26,198,000.00
CR000001 CR 17/12/2018 Menerima Sald Rp6,549,500.00 Rp32,747,500.00
CR000002 CR 17/12/2018 Menerima Sald Rp19,648,500.00 Rp52,396,000.00
CR000003 CR 18/12/2018 Menerima Pem Rp39,897,000.00 Rp92,293,000.00
1 CD 19/12/2018 Money Changer Rp13,349,000.00 Rp78,944,000.00
CR000004 CR 21/12/2018 Membeli Dollar Rp6,649,500.00 Rp85,593,500.00
2 CD 23/12/2018 Yolanda Smith Rp13,249,000.00 Rp72,344,500.00
GJ000003 GJ *31/12/2018 Penyesuaian K Rp300,000.00 Rp72,044,500.00

Total: Rp72,744,500.00 Rp26,898,000.00 p45,846,500.00 Rp72,044,500.00

1-1110 Petty Cash

Beginning Balance: Rp4,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp4,500,000.00

1-1200 Undeposited Funds

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

1-1300 Payroll Cheque Account

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

1-2000 Account Receivable

Beginning Balance: Rp39,500,000.00
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp17,800,000.00 Rp57,300,000.00
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp1,780,000.00 Rp59,080,000.00
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp200,000.00 Rp59,280,000.00
SJ000001 SJ 21/12/2018 Andika Vendian Rp1,430,000.00 Rp60,710,000.00
SJ000001 SJ 21/12/2018 Andika Vendian Rp1,430,000.00 Rp59,280,000.00
SR-1/XII SJ 21/12/2018 Sale Return; An Rp1,300,000.00 Rp57,980,000.00
SR-1/XII SJ 21/12/2018 Sale Return; An Rp130,000.00 Rp57,850,000.00

Total: Rp21,210,000.00 Rp2,860,000.00 p18,350,000.00 Rp57,850,000.00

1-2002 Account Receivable USD

Beginning Balance: Rp2,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp3,200.00 Rp5,200.00
 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 2
11.31.01
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

1-2002 Account Receivable USD

Beginning Balance: Rp2,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp320.00 Rp5,520.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp60.00 Rp5,580.00
CR000001 CR 17/12/2018 Menerima Sald Rp500.00 Rp5,080.00
CR000002 CR 17/12/2018 Menerima Sald Rp1,500.00 Rp3,580.00
CR000003 CR 18/12/2018 Menerima Pem Rp3,000.00 Rp580.00

Total: Rp3,580.00 Rp5,000.00 Rp1,420.00cr Rp580.00

1-2003 Account Receivable USD Exchang

Beginning Balance: Rp26,148,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp42,396,800.00 Rp68,544,800.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp4,239,680.00 Rp72,784,480.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp794,940.00 Rp73,579,420.00
CR000001 CR 17/12/2018 Menerima Sald Rp6,549,500.00 Rp67,029,920.00
CR000001 CR 17/12/2018 Menerima Sald Rp50,000.00 Rp67,079,920.00
CR000002 CR 17/12/2018 Menerima Sald Rp19,648,500.00 Rp47,431,420.00
CR000003 CR 18/12/2018 Menerima Pem Rp39,897,000.00 Rp7,534,420.00
CR000003 CR 18/12/2018 Menerima Pem Rp150,000.00 Rp7,684,420.00

Total: Rp47,631,420.00 Rp66,095,000.00 p18,463,580.00cr Rp7,684,420.00

1-2020 Allowance for Doubtful Debts

Beginning Balance: Rp2,500,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp2,500,000.00cr

1-2030 Office Supplies

Beginning Balance: Rp25,500,000.00
GJ000001 GJ *31/12/2018 Penyesuaian Of Rp14,000,000.00 Rp11,500,000.00

Total: Rp0.00 Rp14,000,000.00 p14,000,000.00cr Rp11,500,000.00

1-2050 Deposits to Supplier

Beginning Balance: Rp20,000,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp20,000,000.00

1-3000 Inventory- Minyak Urut

Beginning Balance: Rp56,000,000.00
IJ000001 IJ 01/12/2018 Saldo Awal Per Rp56,000,000.00 Rp0.00
IJ000001 IJ 01/12/2018 Saldo Awal Per Rp30,000,000.00 Rp30,000,000.00
IJ000001 IJ 01/12/2018 Saldo Awal Per Rp18,000,000.00 Rp48,000,000.00
IJ000001 IJ 01/12/2018 Saldo Awal Per Rp8,000,000.00 Rp56,000,000.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp810.00 Rp56,000,810.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp10,610,190.00 Rp66,611,000.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp800.00 Rp66,611,800.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp10,479,200.00 Rp77,091,000.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp560.00 Rp77,091,560.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp7,335,440.00 Rp84,427,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp10,413,076.92 Rp74,013,923.08
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp9,493,333.33 Rp64,520,589.75
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp8,520,000.00 Rp56,000,589.75
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp5,206,538.46 Rp50,794,051.29
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp4,746,666.67 Rp46,047,384.62
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp4,260,000.00 Rp41,787,384.62
SR-1/XII SJ 21/12/2018 Sale Return; An Rp1,041,307.69 Rp42,828,692.31
IJ000002 IJ *31/12/2018 Penyesuaian ba Rp2,082,615.38 Rp40,746,076.93
IJ000002 IJ *31/12/2018 Penyesuaian ba Rp2,848,000.00 Rp37,898,076.93

Total: Rp85,468,307.69 p103,570,230.76 p18,101,923.07cr Rp37,898,076.93

 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 3
11.31.01
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

1-3010 VAT - In
Beginning Balance: Rp15,000,000.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp217.00 Rp15,000,217.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp2,842,483.00 Rp17,842,700.00

Total: Rp2,842,700.00 Rp0.00 Rp2,842,700.00 Rp17,842,700.00

1-4000 Office Equipment

Beginning Balance: Rp75,000,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp75,000,000.00

1-4002 Vehicles
Beginning Balance: p450,000,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp450,000,000.00

1-4010 Accumulated Depreciation

Beginning Balance: p150,500,000.00cr
GJ000002 GJ *31/12/2018 Penyusutan Offi Rp20,000,000.00 Rp170,500,000.00cr

Total: Rp0.00 Rp20,000,000.00 p20,000,000.00cr Rp170,500,000.00cr

2-1000 Account Payable

Beginning Balance: Rp50,500,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp50,500,000.00cr

2-1002 Account Payable USD

Beginning Balance: Rp1,000.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp2,170.00 Rp3,170.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp217.00 Rp3,387.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp50.00 Rp3,437.00cr
2 CD 23/12/2018 Yolanda Smith Rp700.00 Rp2,737.00cr
2 CD 23/12/2018 Yolanda Smith Rp300.00 Rp2,437.00cr

Total: Rp1,000.00 Rp2,437.00 Rp1,437.00cr Rp2,437.00cr

2-1003 Account Payable USD Exchange

Beginning Balance: Rp13,229,000.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp28,424,830.00 Rp41,653,830.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp2,842,483.00 Rp44,496,313.00cr
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp654,950.00 Rp45,151,263.00cr
2 CD 23/12/2018 Yolanda Smith Rp9,274,300.00 Rp35,876,963.00cr
2 CD 23/12/2018 Yolanda Smith Rp3,974,700.00 Rp31,902,263.00cr
2 CD 23/12/2018 Yolanda Smith Rp80,000.00 Rp31,982,263.00cr

Total: Rp13,249,000.00 Rp32,002,263.00 p18,753,263.00cr Rp31,982,263.00cr

2-1100 Bank Loan

Beginning Balance: Rp15,000,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp15,000,000.00cr

2-1200 Deposits from Customers

Beginning Balance: Rp25,500,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp25,500,000.00cr

2-1300 VAT - Out

Beginning Balance: Rp16,000,000.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp320.00 Rp16,000,320.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp4,239,680.00 Rp20,240,000.00cr
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp1,780,000.00 Rp22,020,000.00cr
 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 4
11.31.02
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

2-1300 VAT - Out

Beginning Balance: Rp16,000,000.00cr
SR-1/XII SJ 21/12/2018 Sale Return; An Rp130,000.00 Rp21,890,000.00cr

Total: Rp130,000.00 Rp6,020,000.00 Rp5,890,000.00cr Rp21,890,000.00cr

2-2210 A/P Accrual - Inventory

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

2-3100 GST Collected

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

2-3200 GST Paid

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

2-3300 Sales Tax Payable

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

2-3400 Import Duty Payable

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

2-4000 Payroll Liabilities

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

3-1000 Capital Stocks

Beginning Balance: p268,225,250.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp268,225,250.00cr

3-1100 Retained Earnings

Beginning Balance: Rp55,000,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp55,000,000.00cr

3-2000 Paid Up Capital

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

3-9999 Historical Balancing Account

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

4-1000 Sales - Minyak Urut

Beginning Balance: p650,800,000.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp3,300.00 Rp650,803,300.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp43,721,700.00 Rp694,525,000.00cr
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp18,000,000.00 Rp712,525,000.00cr

Total: Rp0.00 Rp61,725,000.00 p61,725,000.00cr Rp712,525,000.00cr

 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 5
11.31.02
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

4-1100 Sales Discount

Beginning Balance: Rp10,500,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp100.00 Rp10,500,100.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp1,324,900.00 Rp11,825,000.00
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp200,000.00 Rp12,025,000.00

Total: Rp1,525,000.00 Rp0.00 Rp1,525,000.00 Rp12,025,000.00

4-1200 Sales Return

Beginning Balance: Rp0.00
SR-1/XII SJ 21/12/2018 Sale Return; An Rp1,300,000.00 Rp1,300,000.00

Total: Rp1,300,000.00 Rp0.00 Rp1,300,000.00 Rp1,300,000.00

4-2100 Freight Collected

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

4-2200 Late Fees Collected

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

5-1000 Cost of Sales - Minyak Urut

Beginning Balance: p385,750,000.00
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp28,426,410.25 Rp414,176,410.25
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp14,213,205.13 Rp428,389,615.38
SR-1/XII SJ 21/12/2018 Sale Return; An Rp1,041,307.69 Rp427,348,307.69

Total: Rp42,639,615.38 Rp1,041,307.69 p41,598,307.69 Rp427,348,307.69

5-1100 Purchase Discount

Beginning Balance: Rp22,500,000.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp22,500,000.00cr

5-1200 Transportation In
Beginning Balance: Rp8,200,000.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp50.00 Rp8,200,050.00
KI-1/XII PJ 08/12/2018 Purchase; Yola Rp654,950.00 Rp8,855,000.00

Total: Rp655,000.00 Rp0.00 Rp655,000.00 Rp8,855,000.00

5-2100 Discounts Given

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

6-1000 Advertising Expense

Beginning Balance: Rp12,750,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp12,750,000.00

6-1200 Spoiled Goods Expense

Beginning Balance: Rp0.00
IJ000002 IJ *31/12/2018 Penyesuaian ba Rp4,930,615.38 Rp4,930,615.38

Total: Rp4,930,615.38 Rp0.00 Rp4,930,615.38 Rp4,930,615.38

6-1310 Office Supplies Expense

Beginning Balance: Rp6,500,000.00
GJ000001 GJ *31/12/2018 Penyesuaian Of Rp14,000,000.00 Rp20,500,000.00
 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 6
11.31.02
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

6-1310 Office Supplies Expense

Beginning Balance: Rp6,500,000.00

Total: Rp14,000,000.00 Rp0.00 p14,000,000.00 Rp20,500,000.00

6-1315 Rent Expense

Beginning Balance: Rp4,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp4,500,000.00

6-1320 Dep. Expense- Office Equipment

Beginning Balance: Rp11,750,000.00
GJ000002 GJ *31/12/2018 Penyusutan Offi Rp5,000,000.00 Rp16,750,000.00

Total: Rp5,000,000.00 Rp0.00 Rp5,000,000.00 Rp16,750,000.00

6-1321 Dep. Expense - Vehicles

Beginning Balance: Rp25,500,500.00
GJ000002 GJ *31/12/2018 Penyusutan Offi Rp15,000,000.00 Rp40,500,500.00

Total: Rp15,000,000.00 Rp0.00 p15,000,000.00 Rp40,500,500.00

6-1322 Telephone Expense

Beginning Balance: Rp3,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp3,500,000.00

6-1324 Water and Electricity Exp

Beginning Balance: Rp700,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp700,000.00

6-1330 Wages and Salaries Expense

Beginning Balance: Rp22,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp22,500,000.00

6-1335 Employee's Meals

Beginning Balance: Rp3,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp3,500,000.00

6-1340 Newspaper and Magazine Expense

Beginning Balance: Rp750,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp750,000.00

6-1350 Petrol Expense

Beginning Balance: Rp8,500,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp8,500,000.00

6-2100 Discounts Taken

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

6-2200 Freight Paid

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

6-2300 Late Fees Paid

Beginning Balance: Rp0.00
 22-ANDIKA PT MINYAK URUT INDAH

General Ledger [Detail]

01/12/2018 To *31/12/2018
16/07/2019 Page 7
11.31.02
ID# Src Date Memo Debit Credit Job Net Activity Ending Balance

6-2300 Late Fees Paid

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

6-3000 GST Not Claimable

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

6-5200 Employment Expenses

Beginning Balance: Rp0.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp0.00

8-1000 Late Payment Income

Beginning Balance: Rp220,500.00cr

Total: Rp0.00 Rp0.00 Rp0.00 Rp220,500.00cr

8-1100 Transportation Income

Beginning Balance: Rp3,500,000.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp60.00 Rp3,500,060.00cr
KI-1/XII SJ 15/12/2018 Sale; F Songas Rp794,940.00 Rp4,295,000.00cr
KI-2/XII SJ 20/12/2018 Sale; Andika Ve Rp200,000.00 Rp4,495,000.00cr

Total: Rp0.00 Rp995,000.00 Rp995,000.00cr Rp4,495,000.00cr

8-2000 Currency Gain/Loss

Beginning Balance: Rp0.00
CR000001 CR 17/12/2018 Menerima Sald Rp50,000.00 Rp50,000.00cr
CR000003 CR 18/12/2018 Menerima Pem Rp150,000.00 Rp200,000.00cr
2 CD 23/12/2018 Yolanda Smith Rp80,000.00 Rp120,000.00cr
GJ000003 GJ *31/12/2018 Penyesuaian K Rp300,000.00 Rp180,000.00

Total: Rp380,000.00 Rp200,000.00 Rp180,000.00 Rp180,000.00

9-1000 Late Payment Expense

Beginning Balance: Rp225,000.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp225,000.00

9-1100 Bank Interest Expense

Beginning Balance: Rp5,000,250.00

Total: Rp0.00 Rp0.00 Rp0.00 Rp5,000,250.00

Grand Total: Rp342,066,238.45 p342,066,238.45