PT.

CITRA PRIMA KARAWANG

CHART OF ACCOUNT
1-DEC-2014
Acc Num Account Name Balance Debit/Credit
111 Cash Rp 5,140,000.00 Debit
121 Account Receivable Rp 5,880,000.00 Debit
131 Inventory Rp 23,780,000.00 Debit
141 Prepaid Insurance Rp 160,000.00 Debit
151 Supplies Rp 440,000.00 Debit
161 Land Rp 13,000,000.00 Debit
171 Building Rp 23,020,000.00 Debit
172 Accumulated Depreciation Building Rp 2,320,000.00 Credit
181 Equipment Rp 6,000,000.00 Debit
182 Accumulated Depreciation Equipment Rp 2,040,000.00 Credit
211 Account Payable Rp 18,880,000.00 Credit
212 Dividen Payable Rp 300,000.00 Credit
213 Tax Payable Rp 1,000,000.00 Credit
214 Interes Payable Credit
215 Notes Payable Rp 20,000,000.00 Credit
311 Capital Stock Rp 20,000,000.00 Credit
312 Retained Earning Rp 12,880,000.00 Credit
410 Income Summary Credit
411 Sales Credit
412 Sales Return And Allowance Debit
450 Rent Income Credit
511 Purchases Debit
512 Purchases Return And Allowance Credit
513 Freight in Debit
520 General And Administration Expense Debit
521 Depreciation Expense Building Debit
522 Depreciation Expense Equipment Debit
530 Selling Expense Debit
531 Expedition Expense Debit
540 Tax Income Debit
541 Suplies Expense Debit
542 Insurance Expense Debit
550 Interes Expense Debit
Laporan
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca

Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
 PT. CITRA PRIMA KARAWANG
BALANCE SHEET
Thursday, December 31, 2015

NO NAMA REKENING DEBIT KREDIT

111 Cash Rp 5,140,000 Rp -
121 Account Receivable Rp 5,880,000 Rp -
131 Inventory Rp 23,780,000 Rp -
141 Prepaid Insurance Rp 160,000 Rp -
151 Supplies Rp 440,000 Rp -
161 Land Rp 13,000,000 Rp -
171 Building Rp 23,020,000 Rp -
172 Accumulated Depreciation Building Rp - Rp 2,320,000
181 Equipment Rp 6,000,000 Rp -
182 Accumulated Depreciation Equipment Rp - Rp 2,040,000
211 Account Payable Rp - Rp 18,880,000
212 Dividen Payable Rp - Rp 300,000
213 Tax Payable Rp - Rp 1,000,000
214 Interes Payable Rp - Rp -
215 Notes Payable Rp - Rp 20,000,000
311 Capital Stock Rp - Rp 20,000,000
312 Retained Earning Rp - Rp 12,880,000
410 Income Summary Rp - Rp -
411 Sales Rp - Rp -
412 Sales Return And Allowance Rp - Rp -
450 Rent Income Rp - Rp -
511 Purchases Rp - Rp -
512 Purchases Return And Allowance Rp - Rp -
513 Freight in Rp - Rp -
520 General And Administration Expense Rp - Rp -
521 Depreciation Expense Building Rp - Rp -
522 Depreciation Expense Equipment Rp - Rp -
530 Selling Expense Rp - Rp -
531 Expedition Expense Rp - Rp -
540 Tax Income Rp - Rp -
541 Suplies Expense Rp - Rp -
542 Insurance Expense Rp - Rp -
550 Interes Expense Rp - Rp -
TOTAL Rp 77,420,000 Rp 77,420,000
 PT. CITR

Thursday

DATE ACC NUM ACCOUNT NAME

12/1/2015 511 Purchases
12/1/2015 211 Account Payable
12/1/2015 513 Freight in
12/1/2015 111 Cash
12/3/2015 111 Cash
12/3/2015 412 Sales Return And Allowance
12/3/2015 121 Account Receivable
12/3/2015 211 Account Payable
12/3/2015 512 Purchases Return And Allowance
12/3/2015 121 Account Receivable
12/3/2015 411 Sales
12/4/2015 111 Cash
12/4/2015 411 Sales
12/5/2015 111 Cash
12/5/2015 121 Account Receivable
12/5/2015 211 Account Payable
12/5/2015 111 Cash
12/6/2015 511 Purchases
12/6/2015 111 Cash
12/9/2015 121 Account Receivable
12/9/2015 411 Sales
12/10/2015 211 Account Payable
12/10/2015 111 Cash
12/10/2015 512 Purchases Return And Allowance
12/10/2015 111 Cash
12/10/2015 311 Capital Stock
12/11/2015 412 Sales Return And Allowance
12/11/2015 121 Account Receivable
12/11/2015 511 Purchases
12/11/2015 211 Account Payable
12/12/2015 111 Cash
12/12/2015 512 Purchases Return And Allowance
12/12/2015 212 Dividen Payable
12/12/2015 111 Cash
12/12/2015 111 Cash
12/12/2015 412 Sales Return And Allowance
12/12/2015 121 Account Receivable
12/15/2015 520 General And Administration Expense
12/15/2015 111 Cash
12/15/2015 111 Cash
12/15/2015 512 Purchases Return And Allowance
12/18/2015 111 Cash
12/18/2015 412 Sales Return And Allowance
12/18/2015 121 Account Receivable
12/19/2015 111 Cash
12/19/2015 411 Sales
12/20/2015 121 Account Receivable
12/20/2015 411 Sales
12/20/2015 412 Sales Return And Allowance
12/20/2015 111 Cash
12/20/2015 111 Cash
12/20/2015 411 Sales
12/20/2015 211 Account Payable
12/20/2015 111 Cash
12/20/2015 511 Purchases
12/20/2015 211 Account Payable
12/21/2015 511 Purchases
12/21/2015 111 Cash
12/24/2015 111 Cash
12/24/2015 411 Sales
12/25/2015 121 Account Receivable
12/25/2015 411 Sales
12/25/2015 121 Account Receivable
12/25/2015 411 Sales
12/25/2015 530 Selling Expense
12/25/2015 111 Cash
12/28/2015 531 Expedition Expense
12/28/2015 111 Cash
12/28/2015 511 Purchases
12/28/2015 211 Account Payable
12/28/2015 121 Account Receivable
12/28/2015 411 Sales
12/29/2015 121 Account Receivable
12/29/2015 411 Sales
12/30/2015 121 Account Receivable
12/30/2015 411 Sales
12/30/2015 151 Supplies
12/30/2015 111 Cash
12/30/2015 215 Notes Payable
12/30/2015 214 Interes Payable
12/30/2015 111 Cash
12/30/2015 412 Sales Return And Allowance
12/30/2015 111 Cash
TOTAL
 PT. CITRA PRIMA KARAWANG
General Journal
Thursday, December 31, 2015

DESCRIPTION
Elektronik model A59 dari PT. Colombia 2/10 N/30
Elektronik model A59 dari PT. Colombia 2/10 N/30
Ongkos Angkut dari PT.Columbia
Ongkos Angkut dari PT.Columbia
Pelunasan Piutang dari PT Lampion
Pelunasan Piutang dari PT Lampion
Pelunasan Piutang dari PT Lampion
Pengembalian Barang A59 ke PT.Columbia
Pengembalian Barang A59 ke PT.Columbia
Dijual Elektronik C313 sebanyak 3 set ke PT.Lampion 2/10-n/30
Dijual Elektronik C313 sebanyak 3 set ke PT.Lampion 2/10-n/30
Dijual tunai ke PT.Andora elektronik model A59 sebanyak 1 set
Dijual tunai ke PT.Andora elektronik model A59 sebanyak 1 set
Pelunasan Piutang dari PT. Fita Jaya
Pelunasan Piutang dari PT. Fita Jaya
Pelunasan Utang Kepada PT.Cordoba
Pelunasan Utang Kepada PT.Cordoba
Elektronik Model U243 dari PT. Saniyo
Elektronik Model U243 dari PT. Saniyo
Dijual Elektronik U243 sebanyak 6 set ke PT. Sasando 2/10-n/30
Dijual Elektronik U243 sebanyak 6 set ke PT. Sasando 2/10-n/30
Pelunasan Utang kepada PT. Columbia
Pelunasan Utang kepada PT. Columbia
Pelunasan Utang kepada PT. Columbia
Setoran Modal Tn. Sudarto, Tn. Arianto, Tn. Purwadadi
Setoran Modal Tn. Sudarto, Tn. Arianto, Tn. Purwadadi
Pengembailan barang U243 PT. Sasando
Pengembailan barang U243 PT. Sasando
Elektronik model A59 sebanyak 10 set PT. Cardoba (kredit)
Elektronik model A59 sebanyak 10 set PT. Cardoba (kredit)
Pengembalian barang A59 ke PT. Cardoba
Pengembalian barang A59 ke PT. Cardoba
Pembayaran Utang Dividen Pemegang saham
Pembayaran Utang Dividen Pemegang saham
Pelunasan Piutang PT. Lampion
Pelunasan Piutang PT. Lampion
Pelunasan Piutang PT. Lampion
Pembayaran beban-beban umum
Pembayaran beban-beban umum
Pengembalian barang A59 ke PT. Cardoba

Pengembalian barang A59 ke PT. Cardoba

Pelunasan Piutang PT. Sasando
Pelunasan Piutang PT. Sasando
Pelunasan Piutang PT. Sasando
Pembayaran Sewa alat-alat PT. Alor Star
Pembayaran Sewa alat-alat PT. Alor Star
Elektronik model C313 sebanyak 8 set kepada PT. Arto
Elektronik model C313 sebanyak 8 set kepada PT. Arto
Pengembalian barang C313 PT. Arto
Pengembalian barang C313 PT. Arto
Elektronik model C313 sebanyak 13 set ke PT. Kartun
Elektronik model C313 sebanyak 13 set ke PT. Kartun
Sebagian pelunasan Utang kepada PT. Columbia
Sebagian pelunasan Utang kepada PT. Columbia
Elektronik model LY565 dari PT Cordoba (kredit)
Elektronik model LY565 dari PT Cordoba (kredit)
Elektronik model L325 sebanyak 7 set dari PT. Panasona
Elektronik model L325 sebanyak 7 set dari PT. Panasona
Pendapatan Sewa atas Penggunaan jasa test peralatan model VW600
Pendapatan Sewa atas Penggunaan jasa test peralatan model VW600
Dikirim Faktur untuk penjualan model LY056 ke PT. Barito
Dikirim Faktur untuk penjualan model LY056 ke PT. Barito
Dikirim Faktur untuk penjualan model WM251 ke PT. Lampion
Dikirim Faktur untuk penjualan model WM251 ke PT. Lampion
Dibayar beban penjualan
Dibayar beban penjualan
Dibayar beban pengiriman barang
Dibayar beban pengiriman barang
Dibeli barang dangangan dengan model VM600 secara kredit dari PT. Alma
Dibeli barang dangangan dengan model VM600 secara kredit dari PT. Alma
Dikirim faktur untuk penjualan model MW251 ke PT. Arto
Dikirim faktur untuk penjualan model MW251 ke PT. Arto
Dikirim faktur untuk penjualan model LY274 ke PT. Lampion
Dikirim faktur untuk penjualan model LY274 ke PT. Lampion
Dikirim faktur untuk penjualan model M275 ke PT. Fita Jaya
Dikirim faktur untuk penjualan model M275 ke PT. Fita Jaya
Dikirim secara tunai perlengkapan kantor
Dikirim secara tunai perlengkapan kantor
Pembayaran wesel bayar beserta bunga
Pembayaran wesel bayar beserta bunga
Pembayaran wesel bayar beserta bunga
Pengembalian barang model C313 dari PT. Lampion
Pengembalian barang model C313 dari PT. Lampion
TOTAL
 DEBIT CREDIT
Rp 1,230,000
Rp 1,230,000
Rp 60,000
Rp 60,000
Rp 548,800
Rp 11,200
Rp 560,000
Rp 20,000
Rp 20,000
Rp 1,220,000
Rp 1,220,000
Rp 3,600,000
Rp 3,600,000
Rp 3,547,000
Rp 3,547,000
Rp 3,420,000
Rp 3,420,000
Rp 2,000,000
Rp 2,000,000
Rp 800,000
Rp 800,000
Rp 1,210,000
Rp 1,185,800
Rp 24,200
Rp 12,000,000
Rp 12,000,000
Rp 24,000
Rp 24,000
Rp 2,000,000
Rp 2,000,000
Rp 120,000
Rp 120,000
Rp 200,000
Rp 200,000
Rp 1,195,600
Rp 24,400
Rp 1,220,000
Rp 231,200
Rp 231,200
Rp 100,000

Rp 100,000
Rp 760,480
Rp 15,520
Rp 776,000
Rp 1,000,000
Rp 1,000,000
Rp 1,960,000
Rp 1,960,000
Rp 50,000
Rp 50,000
Rp 2,400,000
Rp 2,400,000
Rp 400,000
Rp 400,000
Rp 1,020,000
Rp 1,020,000
Rp 2,660,000
Rp 2,660,000
Rp 100,000
Rp 100,000
Rp 2,000,000
Rp 2,000,000
Rp 1,080,000
Rp 1,080,000
Rp 2,100,000
Rp 2,100,000
Rp 83,600
Rp 83,600
Rp 23,600,000
Rp 23,600,000
Rp 8,200,000
Rp 8,200,000
Rp 2,400,000
 Rp 2,400,000
Rp 3,700,000
Rp 3,700,000
Rp 100,000
Rp 100,000
Rp 2,000,000
Rp 10,000
Rp 2,010,000
Rp 200,000
Rp 200,000
Rp 89,401,800 Rp 89,401,800
 PT. CITRA PRIMA KARAWANG
LEDGER
Account Number: 111
Account Name : Cash
Saldo Awal : Rp 5,140,000
Saldo Akhir : Rp 15,811,280
Periode : Thursday, December 31, 2015
NO Date Description
1-DEC-2014 Beginning Balance

12/1/2015 Ongkos Angkut dari PT.Columbia

12/3/2015 Pelunasan Piutang dari PT Lampion

12/4/2015 Dijual tunai ke PT.Andora elektronik model A59 sebanyak

12/5/2015 Pelunasan Piutang dari PT. Fita Jaya

12/5/2015 Pelunasan Utang Kepada PT.Cordoba

12/6/2015 Elektronik Model U243 dari PT. Saniyo

12/10/2015 Pelunasan Utang kepada PT. Columbia

12/10/2015 Setoran Modal Tn. Sudarto, Tn. Arianto, Tn. Purwadadi

12/12/2015 Pengembalian barang A59 ke PT. Cardoba

12/12/2015 Pembayaran Utang Dividen Pemegang saham
12/12/2015 Pelunasan Piutang PT. Lampion

12/15/2015 Pembayaran beban-beban umum

12/15/2015 Pengembalian barang A59 ke PT. Cardoba

12/18/2015 Pelunasan Piutang PT. Sasando

12/19/2015 Pembayaran Sewa alat-alat PT. Alor Star

12/20/2015 Pengembalian barang C313 PT. Arto

12/20/2015 Elektronik model C313 sebanyak 13 set ke PT. Kartun

12/20/2015 Sebagian pelunasan Utang kepada PT. Columbia

12/21/2015 Elektronik model L325 sebanyak 7 set dari PT. Panasona

12/24/2015 Pendapatan Sewa atas Penggunaan jasa test peralatan

12/25/2015 Dibayar beban penjualan

12/28/2015 Dibayar beban pengiriman barang

12/30/2015 Dikirim secara tunai perlengkapan kantor

12/30/2015 Pembayaran wesel bayar beserta bunga

12/30/2015 Pengembalian barang model C313 dari PT. Lampion

 MA KARAWANG
DGER

Debit

Debit Credit Balance

Rp 5,140,000 Rp - Rp 5,140,000
Rp - Rp - Rp 5,140,000
Rp - Rp - Rp 5,140,000
Rp - Rp - Rp 5,140,000
Rp - Rp 60,000 Rp 5,080,000
Rp 548,800 Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp - Rp - Rp 5,628,800
Rp 3,600,000 Rp - Rp 9,228,800
Rp - Rp - Rp 9,228,800
Rp 3,547,000 Rp - Rp 12,775,800
Rp - Rp - Rp 12,775,800
Rp - Rp - Rp 12,775,800
Rp - Rp 3,420,000 Rp 9,355,800
Rp - Rp - Rp 9,355,800
Rp - Rp 2,000,000 Rp 7,355,800
Rp - Rp - Rp 7,355,800
Rp - Rp - Rp 7,355,800
Rp - Rp - Rp 7,355,800
Rp - Rp 1,185,800 Rp 6,170,000
Rp - Rp - Rp 6,170,000
Rp 12,000,000 Rp - Rp 18,170,000
Rp - Rp - Rp 18,170,000
Rp - Rp - Rp 18,170,000
Rp - Rp - Rp 18,170,000
Rp - Rp - Rp 18,170,000
Rp - Rp - Rp 18,170,000
Rp 120,000 Rp - Rp 18,290,000
Rp - Rp - Rp 18,290,000
Rp - Rp - Rp 18,290,000
Rp - Rp 200,000 Rp 18,090,000
Rp 1,195,600 Rp - Rp 19,285,600
Rp - Rp - Rp 19,285,600
Rp - Rp - Rp 19,285,600
Rp - Rp - Rp 19,285,600
Rp - Rp 231,200 Rp 19,054,400
Rp 100,000 Rp - Rp 19,154,400
Rp - Rp - Rp 19,154,400
Rp 760,480 Rp - Rp 19,914,880
Rp - Rp - Rp 19,914,880
Rp - Rp - Rp 19,914,880
Rp 1,000,000 Rp - Rp 20,914,880
Rp - Rp - Rp 20,914,880
Rp - Rp - Rp 20,914,880
Rp - Rp - Rp 20,914,880
Rp - Rp - Rp 20,914,880
Rp - Rp 50,000 Rp 20,864,880
Rp 2,400,000 Rp - Rp 23,264,880
Rp - Rp - Rp 23,264,880
Rp - Rp - Rp 23,264,880
Rp - Rp 400,000 Rp 22,864,880
Rp - Rp - Rp 22,864,880
Rp - Rp - Rp 22,864,880
Rp - Rp - Rp 22,864,880
Rp - Rp 2,660,000 Rp 20,204,880
Rp 100,000 Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp - Rp 20,304,880
Rp - Rp 2,100,000 Rp 18,204,880
Rp - Rp - Rp 18,204,880
Rp - Rp 83,600 Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp - Rp 18,121,280
Rp - Rp 100,000 Rp 18,021,280
Rp - Rp - Rp 18,021,280
Rp - Rp - Rp 18,021,280
Rp - Rp 2,010,000 Rp 16,011,280
Rp - Rp - Rp 16,011,280
Rp - Rp 200,000 Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
Rp - Rp - Rp 15,811,280
 PT. CITRA PRIMA KARAWAN
TRIAL BALANCE
PER 31 DESEMBER 2015

Beginning Balance
Acc. Num. Account
Debit
111 Cash Rp 5,140,000
121 Account Receivable Rp 5,880,000
131 Inventory Rp 23,780,000
141 Prepaid Insurance Rp 160,000
151 Supplies Rp 440,000
161 Land Rp 13,000,000
171 Building Rp 23,020,000
172 Accumulated Depreciation Building Rp -
181 Equipment Rp 6,000,000
182 Accumulated Depreciation Equipment Rp -
211 Account Payable Rp -
212 Dividen Payable Rp -
213 Tax Payable Rp -
214 Interes Payable Rp -
215 Notes Payable Rp -
311 Capital Stock Rp -
312 Retained Earning Rp -
410 Income Summary Rp -
411 Sales Rp -
412 Sales Return And Allowance Rp -
450 Rent Income Rp -
511 Purchases Rp -
512 Purchases Return And Allowance Rp -
513 Freight in Rp -
520 General And Administration Expense Rp -
521 Depreciation Expense Building Rp -
522 Depreciation Expense Equipment Rp -
530 Selling Expense Rp -
531 Expedition Expense Rp -
540 Tax Income Rp -
541 Suplies Expense Rp -
542 Insurance Expense Rp -
550 Interes Expense Rp -
TOTAL Rp 77,420,000
 PT. CITRA PRIMA KARAWANG
TRIAL BALANCE
PER 31 DESEMBER 2015

Beginning Balance Ledger Trial Balance

Credit Debit Credit Debit
Rp - Rp 14,700,600 Rp - Rp 19,840,600
Rp - Rp 6,127,000 Rp - Rp 12,007,000
Rp - Rp - Rp - Rp 23,780,000
Rp - Rp - Rp - Rp 160,000
Rp - Rp - Rp - Rp 440,000
Rp - Rp - Rp - Rp 13,000,000
Rp - Rp - Rp - Rp 23,020,000
Rp 2,320,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 6,000,000
Rp 2,040,000 Rp - Rp - Rp -
Rp 18,880,000 Rp 27,850,000 Rp - Rp 8,970,000
Rp 300,000 Rp - Rp - Rp -
Rp 1,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 20,000,000 Rp - Rp - Rp -
Rp 20,000,000 Rp 12,000,000 Rp - Rp -
Rp 12,880,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 28,460,000 Rp - Rp 28,460,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 264,200 Rp - Rp 264,200
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 77,420,000 Rp 89,401,800 Rp - Rp 135,941,800
Trial Balance
Credit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 2,320,000
Rp -
Rp 2,040,000
Rp -
Rp 300,000
Rp 1,000,000
Rp -
Rp 20,000,000
Rp 8,000,000
Rp 12,880,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 46,540,000
 PT. CITRA PRIMA KARAWANG
ADJUSMENT ENTRIES
PER 31 DESEMBER 2015

DATE ACC NUMBER DESCRIPTION DEBIT

31-Dec 540 Tax Income Rp 2,000,000
31-Dec-15 213 Tax Payable
31-Dec-15 550 Interes Expense Rp 90,000
31-Dec-15 214 Interes Payable
31-Dec-15 151 Supplies Rp 400,000
31-Dec-15 541 Suplies Expense
31-Dec-15 542 Insurance Expense Rp 10,000
31-Dec-15 141 Prepaid Insurance
31-Dec-15 171 Building Rp 160,000
31-Dec-15 172 Accumulated Depreciation Building
31-Dec-15 181 Equipment Rp 20,000
31-Dec-15 182 Accumulated Depreciation Equipment
31-Dec-15 410 Income Summary Rp 23,780,000
31-Dec-15 131 Inventory
31-Dec-15 131 Inventory Rp 39,000
31-Dec-152;0);IF(AND(B22<>"";D22=0;E22>0);CONCATENATE(REPT("
410 Income Summary
";15);VLOOKUP(B22;COA;2;0));"")) Rp 26,499,000
CREDIT

Rp 2,000,000

Rp 90,000

Rp 400,000

Rp 10,000

Rp 160,000

Rp 20,000

Rp 23,780,000

Rp 39,000
Rp 26,499,000
 Trial Balance
Acc. Num. Account Name
Debit Credit
111 Cash #REF! #REF!
121 Account Receivable #REF! #REF!
131 Inventory #REF! #REF!
141 Prepaid Insurance #REF! #REF!
151 Supplies #REF! #REF!
161 Land #REF! #REF!
171 Building #REF! #REF!
172 Accumulated Depreciation Building #REF! #REF!
181 Equipment #REF! #REF!
182 Accumulated Depreciation Equipment #REF! #REF!
211 Account Payable #REF! #REF!
212 Dividen Payable #REF! #REF!
213 Tax Payable #REF! #REF!
214 Interes Payable #REF! #REF!
215 Notes Payable #REF! #REF!
311 Capital Stock #REF! #REF!
312 Retained Earning #REF! #REF!
410 Income Summary #REF! #REF!
411 Sales #REF! #REF!
412 Sales Return And Allowance #REF! #REF!
450 Rent Income #REF! #REF!
511 Purchases #REF! #REF!
512 Purchases Return And Allowance #REF! #REF!
513 Freight in #REF! #REF!
520 General And Administration Expense #REF! #REF!
521 Depreciation Expense Building #REF! #REF!
522 Depreciation Expense Equipment #REF! #REF!
530 Selling Expense #REF! #REF!
531 Expedition Expense #REF! #REF!
540 Tax Income #REF! #REF!
541 Suplies Expense #REF! #REF!
542 Insurance Expense #REF! #REF!
550 Interes Expense #REF! #REF!
Jumlah #REF! #REF!
Net Loss
 Adjusment Adjusted Trial Balance
Debit Credit Debit Credit
Rp - Rp - Rp 15,841,880 Rp -
Rp - Rp - #REF! #REF!
Rp 39,000 Rp 23,780,000 #REF! #REF!
Rp - Rp 10,000 #REF! #REF!
Rp 400,000 Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp 160,000 Rp - #REF! #REF!
Rp - Rp 160,000 #REF! #REF!
Rp 20,000 Rp - #REF! #REF!
Rp - Rp 20,000 #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp 2,000,000 #REF! #REF!
Rp - Rp 90,000 #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp 23,780,000 Rp 39,000 #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp 2,000,000 Rp - #REF! #REF!
Rp - Rp 400,000 #REF! #REF!
Rp 10,000 Rp - #REF! #REF!
Rp 90,000 Rp - #REF! #REF!
Rp 26,499,000 Rp 26,499,000 #REF! #REF!
 PT. CITRA PRIMA KARAWANG
WORKSHEET
Thursday, December 31, 2015

Income Statement Balance Sheet

Debit Credit Debit Credit
Rp - Rp - Rp 15,841,880 Rp -
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
Rp - Rp - #REF! #REF!
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! Rp - Rp -
#REF! #REF! #REF! #REF!
Rp - Rp 32,109,120 Rp 32,109,120 Rp -
 Closing Entry TB After Closing
Debit Credit Debit Credit
#NAME? #NAME? #NAME? #NAME?
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!
#NAME? #NAME? #REF! #REF!