DAFTAR AKUN

NERACA SALDO
DC&S
DAFTAR SALDO
JURNAL UMUM
 NAMA AKUN NAMA AKUN
NOMOR AKUN (VERSI BAHASA
(VERSI BAHASA INDONESIA)
INGGRIS)

Current Assets : Aset Lancar:

1-1110 Petty Cash Kas kecil
1-1120 Cash in Bank Kas di bank
1-1130 Marketable Securities Surat Berharga
1-1210 Accounts Receivable Piutang Dagang
1-1220 Allowance for Bad Debts Cadangan Kerugian Piutang
1-1230 Employee Receivable Piutang Karyawan
1-1310 Merchandise Inventory Persediaan Barang Dagangan
1-1320 Store Supplies Perlengkapan Toko
1-1400 Prepaid Rent Sewa dibayar dimuka
1-1410 Prepaid Advertising Iklan dibayar dimuka
1-1420 Prepaid Insurance Asuransi dibayar dimuka
1-1430 Value Added Tax – In Pajak Pertambahan Nilai Masukan

Investment Investasi:
1-2100 Stock Investment Investasi Dalam Saham

Fixed Assets : Aset Tetap:

1-3100 Land Tanah
1-2101 Building Gedung
1-3202 Acc Dep – Building Akumulasi Penyusutan Gedung
1-3301 Vehicle Kendaraan
1-3302 Acc Dep – Vehicle Akumulasi Penyusutan Kendaraan
1-3401 Equipment Peralatan
1-3402 Acc Dep – Equipment Akumulasi penyusutan Peralatan

Current Liabilities : Liabiliti Lancar:

2-1110 Credit Card Kartu Kredit
2-1210 Accounts Payable Utang Dagang
2-1211 Accrued Expense Utang Biaya
2-1212 Income Tax Payable Utang Pajak Penghasilan (PPh)
2-1213 Value Added Taxes – Out PPN – Keluaran
2-1214 VAT Payable Hutang PPN

Long Term Liabilities : Utang Jangka Panjang:

2-2100 Bank BNI 46 Loan Utang Bank BNI 46

Equity : Ekuitas:
3-1000 Common Stock Modal Saham
3-1001 Retained Earning Laba Ditahan
3-1002 Additional Paid In Capital Tambahan Modal Disetor
3-1003 Devidend Deviden
3-1004 Income Summary Ikhtisar Laba-Rugi
Revenues : Pendapatan Utama:
4-1100 Sales Penjualan
4-2100 Freight Collected Pendapatan Angkutan
4-2200 Late Fee Collected Pendapatan Denda
4-2300 Sales Discount Potongan Penjualan
4-2400 Sales Returns Retur Penjualan

Cost Of Goods Sold : Beban Pokok Penjualan:

5-1100 Cost of Goods Sold Beban Pokok Penjualan
5-2000 Freight Paid Beban Angkut Pembelian
5-3000 Purchase Discount Potongan Pembelian

Operating Expenses : Beban Operasi:

6-1000 Advertising Expenses Beban Iklan
6-1100 Wages & Salaries Beban Gaji dan Upah
6-1200 Store Promotion Expenses Beban Promosi Toko
6-1210 Utility Expense Beban lain lain
Water, Telepon & Electicity
6-1220 Beban Telepon, Air dan Listrik
expense
6-2300 Rent Expense Beban Sewa
6-2400 Supplies Expense Beban Perlengkapan
6-2500 Maintenance and Repair Expense Beban Reparasi dan Pemeliharaan
6-2600 Bad Debt Expense Beban Kerugian Piutang
6-2701 Depreciation Expense –Building Beban Penyusutan Gedung
6-2702 Depreciation Expense – Vehicles Beban Penyusutan Kendaraan
Depreciation Expense-
6-2703 Beban Penyusutan Peralatan
Equipment
6-2800 Insurance Expense Beban Asuransi
6-2900 Late Fee Expense Beban Denda

Other Revenues and Expense : Pendapatan/Beban di Luar Usaha

8-1100 Interest Income Pendapatan Bunga
8-1200 Devidend Income Pendapatan Deviden
9-2100 Interest Expense Beban Bunga
9-2200 Bank Service Charge Beban Administrasi Bank
Gain/Loss on Sales Plant Aset Laba Rugi Penjualan Aset Tetap
9-2300
(Vehicles) (Kendaraan)

Tax: Pajak:
9-3100 Income Tax Expense Pajak Penghasilan Badan
QP

df
fg
DAFTAR CUSTOMER
Kode Nama NPWP
C001 Toko Benua Jaya 6.335.569.5.406.421
C002 Toko Serasi 6.355.569.8.655.000
C003 Toko Angel 6.562.569.8.864.000
C004 Toko Kencana 6.760.569.8.915.000

DAFTAR SUPLIER
Kode Nama NPWP
S001 PT Nusa Persada 1.345.569.5.406.421
S002 PT Dian Persada 1.520.569.8.655.000
 DU

Alamat Termin
Jl. Gunung Sahari No 40 Medan Telp (061)428945 1/10 net 30
Jl Sultan Iskandar Muda 32 Medan Tlp. (061) 788 905 1/10 net 30
Jl. Serma Haryono 2A, Medan Tlp. (061) 228 908 1/10 net 30
Jl. Cut Meutia 1, Medan Tlp. (061) 665 450 1/10 net 30

Alamat Termin
Jl. Gajah No 4, Medan Tlp. (061) 564 610 350 2/10 net 50
Jl. MT Haryono 22, Medan Tlp. (061) 460 397 620 2/10 net 50
 PT Manunggal
Neraca Saldo Per 30 nopember 2014

account November 30, 2014

Account Title
number DEBIT CREDIT

1-1110 Petty Cash 3,000,000

1-1120 Cash in Bank 171,925,000
1-1130 Marketable Security
1-1210 Account Receivable 57,200,000
1-1220 Allowances for Bad Debts 4,000,000
1-1230 Employee Receivable 1,000,000
1-1310 Merchandise Inventory 82,000,000
1-1320 Store Supplies 6,800,000
1-1400 Prepaid Rent 10,000,000
1-1420 Prepaid Insurance 4,250,000
1-1430 Value Added Taxes In 4,350,000
1-2100 Stock Investment 207,500,000
1-3100 Land 304,500,000
1-2101 Building 144,000,000
1-3202 Acc Dep – Building 52,800,000
1-3301 Vehicles 96,000,000
1-3302 Acc Dep – Vehicles 38,000,000
1-3401 Equipment 60,000,000
1-3402 Acc Dep – Equipment 13,750,000
2-1110 Credit Card 4,200,000
2-1210 Account Payable 56,100,000
2-1211 Accrued Expense 1,675,000
2-1212 Income Tax Payable 125,000
2-1213 Value Added Taxes Out 8,500,000
2-2100 Bank BNI 46 Loan 135,331,547
3-1000 Comman Stock 400,000,000
3-1001 Retained Earning 250,000,000
3-1002 Additional Paid In Capital 80,000,000
3-1003 Devidend 40,000,000
3-1004 Income Summary
4-1100 Sales 629,845,000
4-2100 Freight Collected 7,500,000
4-2200 Late Fee Collected 2,500,000
4-2300 Sales Discount 8,500,000
5-1100 Cost Of Goods Sold 323,440,000
5-2000 Freight Paid 1,220,000
6-1000 Advertising Expense 19,500,000
6-1100 Wages & Salaries 51,550,000
6-1210 Utility Expense 7,200,000
Water, Telepon & Electricity
6-1220 5,400,000
Expense
6-2400 Supplies Expense 7,600,000
6-2500 Maintenance and Repair Expense 10,000,000
6-2600 Bad Debts Expense -
6-2701 Depreciation Expense – Building 13,200,000
6-2702 Depreciation Expense – Vehicles 11,000,000
6-2703 Depreciation Expense – Equipment 6,250,000
6-2800 Insurance expense 8,950,000
6-2900 Late Fee Expense
8-1100 Interest Income 3,750,000
8-1200 Devidend Income 20,000,000
9-2100 Interest Expense 17,981,547
9-2200 Bank Service Charge 7,500,000
Gain/Loss on Sales Plant Aset
9-2300
Vehicles
9-3100 Income Tax Expense 16,260,000

Jumlah Rp 1,708,076,547 Rp 1,708,076,547

 DU

December 31, 2013

DEBIT CREDIT

2,850,000
135,475,000

100,000,000
4,000,000

76,000,000
4,000,000
3,000,000
3,000,000
3,500,000
207,500,000
275,000,000
144,000,000
39,600,000
96,000,000
27,000,000
60,000,000
7,500,000
4,000,000
50,000,000
1,500,000
875,000
7,500,000
238,350,000
400,000,000
250,000,000
80,000,000
Rp 1,110,325,000 Rp 1,110,325,000
ACCOUNT RECEIVABLE
Kode Nama Faktur Harga Jual PPN
C001 Toko Benua Jaya 20-Nop-14 21,000,000 2,100,000
FPJ11-11 , 25
C002 Toko Serasi 15,000,000 1,500,000
November 2014
SPJ11-12, 30
C003 Toko Kencana 16,000,000 1,600,000
November 2014
Jumlah

MERCHANDISE INVENTORY
No. Item Kuantitas Harga/ Unit
Samsung Galaxy
SG-F 80 500,000
Fame
Samsung Galaxy
SG-V 70 600,000
V
Jumlah

ACCOUNT PAYABE
Kode Nama Faktur
S-01 PT. NUSA PERSADA NP8-11, 18/10/2014, 2/10 n/30

S-02 PT. DIAN PERSADA LIJ14, 30/11/2014, 2/1 0/n30

Jumlah
Harga Setelah PPN
Rp23,100,000
Rp16,500,000

Rp17,600,000
Rp57,200,000

Total Harga
Rp40,000,000

Rp42,000,000
Rp82,000,000

Harga Beli PPN Harga Setelah PPN

21,000,000 2,100,000 23,100,000

30,000,000 3,000,000 33,000,000

56,100,000
 GENERAL JOURNAL
PT MANUNGGAL
PER 31 DEC 2014

DATE INVOICE NO AKUN DESCRIPTION REF

DEC
2014 2 VKK12-1 1-1320 Store Supplies
1-1110 Petty Cash
4 FPJ12-1 1-1210 Accounts Receivable
5-1100 Cost of Goods Sold
4-1100 Sales
4-2100 Freight Collected
2-1213 Value Added Taxes – Out
1-1310 Merchandise Inventory
5 VKK12-2 2-1211 Accrued Expense
1-1110 Petty Cash
BKM12-1 1-1120 Cash in Bank
4-2300 Sales Discount
1-1210 Accounts Receivable
NP2-12 1-1310 Merchandise Inventory
1-1430 Value Added Tax – In
2-1210 Accounts Payable
BM12-1 2-1210 Accounts Payable
1-1310 Merchandise Inventory
1-1430 Value Added Tax – In
7 VKK12-3 2-1211 Accrued Expense
1-1110 Petty Cash
8 VKK12-4 2-1211 Accrued Expense
1-1110 Petty Cash
9 FPJ12-2 1-1210 Accounts Receivable
5-1100 Cost of Goods Sold
4-1100 Sales
2-1213 Value Added Taxes – Out
4-2100 Freight Collected
1-1310 Merchandise Inventory
BKK12-1 2-1210 Accounts Payable
5-1100 Cost of Goods Sold
1-1120 Cash in Bank
NK12-1 1-1120 Cash in Bank
4-2300 Sales Discount
5-1100 Cost of Goods Sold
4-1100 Sales
2-1213 Value Added Taxes – Out
4-2100 Freight Collected
 1-1310 Merchandise Inventory
10 BKK12-2 1-1110 Petty Cash
1-1120 Cash in Bank
11 BKM12-2 1-1120 Cash in Bank
1-3302 Acc Dep – Vehicle
8-2300 #N/A
1-3301 Vehicle
12 BKM12-3 1-1120 Cash in Bank
1-1210 Accounts Receivable
13 BKK12-3 2-1213 Value Added Taxes – Out
2-1212 Income Tax Payable
1-1430 Value Added Tax – In
1-1120 Cash in Bank
LI4-12 1-1310 Merchandise Inventory
1-1430 Value Added Tax – In
2-1210 Accounts Payable
14 FPJ12-3 1-1210 Accounts Receivable
5-1100 Cost of Goods Sold
4-1100 Sales
2-1213 Value Added Taxes – Out
4-2100 Freight Collected
1-1310 Merchandise Inventory
Maintenance and Repair
16 VKK12-5 6-2500
Expense
1-1110 Petty Cash
20 BKK12-4 2-1210 Accounts Payable
6-2900 Late Fee Expense
1-1120 Cash in Bank
FPJ12-4 1-1210 Accounts Receivable
5-1100 Cost of Goods Sold
4-1100 Sales
2-1213 Value Added Taxes – Out
4-2100 Freight Collected
1-1310 Merchandise Inventory
24 BM12-2 4-2400 Sales Returns
2-1213 Value Added Taxes – Out
1-1310 Merchandise Inventory
5-1100 Cost of Goods Sold
1-1210 Accounts Receivable
26 BKK12-5 Feb-00 #N/A
8-2100 #N/A
1-1120 Cash in Bank
28 BKK12-6 6-1100 Wages & Salaries
2-1212 Income Tax Payable
1-1230 Employee Receivable
1-1120 Cash in Bank
30 BKK12-7 1-1130 Marketable Securities
 1-1120 Cash in Bank
TOTAL
 DEBET KREDIT

Rp 800,000
Rp 800,000
Rp 32,485,000
Rp 19,000,000
Rp 29,500,000
Rp 35,000
Rp 2,950,000
Rp 19,000,000
Rp 450,000
Rp 450,000
Rp 17,440,000
Rp 160,000
Rp 17,600,000
Rp 15,000,000
Rp 1,500,000
Rp 16,500,000
Rp 2,420,000
Rp 2,200,000
Rp 220,000
Rp 750,000
Rp 750,000
Rp 475,000
Rp 475,000
Rp 15,110,000
Rp 8,800,000
Rp 13,600,000
Rp 1,360,000
Rp 150,000
Rp 8,800,000
Rp 33,000,000
Rp 600,000
Rp 32,400,000
Rp 15,011,400
Rp 276,000
Rp 9,000,000
Rp 13,800,000
Rp 1,352,400
Rp 135,000
 Rp 9,000,000
Rp 2,475,000
Rp 2,475,000
Rp 49,000,000
Rp 38,000,000
Rp 9,000,000
Rp 96,000,000
Rp 16,500,000
Rp 16,500,000
Rp 8,500,000
Rp 125,000
Rp 4,350,000
Rp 4,275,000
Rp 25,200,000
Rp 2,520,000
Rp 27,720,000
Rp 18,845,000
Rp 11,000,000
Rp 17,000,000
Rp 1,700,000
Rp 145,000
Rp 11,000,000
Rp 550,000
Rp 550,000
Rp 23,100,000
Rp 230,000
Rp 23,330,000
Rp 24,235,000
Rp 13,500,000
Rp 22,000,000
Rp 2,200,000
Rp 35,000
Rp 13,500,000
Rp 800,000
Rp 80,000
Rp 500,000
Rp 500,000
Rp 880,000
Rp 9,849,682
Rp 1,150,318
Rp 11,000,000
Rp 13,250,000
Rp 116,200
Rp 500,000
Rp 12,633,800
Rp 18,186,000
 Rp 18,186,000
Rp 458,273,400 Rp 458,273,400
Acc.Name Petty Cash Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
1 $ 800,000
5 $ 450,000
7 $ 750,000
8 $ 475,000
10 $ 2,475,000
16 $ 550,000

Acc.Name Account Receivable Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
4 $ 32,485,000
5 $ 17,600,000
9 $ 15,110,000
12 $ 16,500,000
14 $ 18,845,000
$ 24,235,000
24 $ 880,000

Acc.Name Employee Receivable Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
28 $ 500,000
Acc.Name Store Supplies Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
1 Petty Cash JU-1 $ 800,000

Acc.Name Prepaid Insurance Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Stock Investment Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Building Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö
Acc.Name Vehicle Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö
$ 96,000,000

Acc.Name Equipment Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Credit Card Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Accrued Expense Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
5 $ 450,000
7 $ 750,000
 8 $ 475,000

Acc.Name Value Added Taxes – Out Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
4 $ 2,950,000
9 $ 1,360,000
9 $ 1,352,400
13 $ 8,500,000
$ 1,700,000
$ 2,200,000
24 $ 80,000

Acc.Name Common Stock Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Additional Paid In Capital Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Sales Acc.Num

 Date Description Ref Debit Credit
Des 1 Saldo Awal Ö
4 $ 29,500,000
9 $ 13,600,000
9 $ 13,800,000
14 $ 17,000,000
20 $ 22,000,000

Acc.Name Late Fee Collected Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Cost of Goods Sold Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
4 $ 19,000,000
9 $ 8,800,000
9 $ 600,000
9 $ 9,000,000
20 $ 11,000,000
$ 13,500,000
$ 500,000.00

Acc.Name Advertising Expenses Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö
Acc.Name Utility Expense Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Supplies Expense Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Depreciation Expense –Building Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Depreciation Expense- Equipment Acc.Num

Date Description Ref Debit Credit

 Des Saldo Awal Ö

Acc.Name Interest Income Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö

Acc.Name Interest Expense Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
26 $ 1,150,318

Acc.Name Income Tax Expense Acc.Num

Date Description Ref Debit Credit

Des Saldo Awal Ö
Acc.Name Late Fee Expense Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
20 $ 230,000

Acc.Name Marketable Securities Acc.Num

Date Description Ref Debit Credit

Des 1 Saldo Awal Ö
30 $ 18,186,000
 BUKU BESAR
PT MANUNGGAL
1-1110 Acc.Name Cash in Bank

Balance Date Description Ref Debit

$ 3,000,000 Des 1 Saldo Awal Ö
$ 2,200,000 5 $ 17,440,000
$ 1,750,000 9
$ 1,000,000 9 $ 15,011,400
$ 525,000 10
$ 3,000,000 11 $ 49,000,000
$ 2,450,000 12 $ 16,500,000
13
20
26
28
30

1-1210 Acc.Name Allowances for Bad Debts

Balance Date Description Ref Debit

$ 57,200,000 Des Saldo Awal Ö
$ 89,685,000
$ 72,085,000
$ 87,195,000
$ 70,695,000
$ 89,540,000
$ 113,775,000
$ 112,895,000

1-1230 Acc.Name Merchandise Inventory

Balance Date Description Ref Debit

$ 1,000,000 Des 1 Saldo Awal Ö
$ 500,000 4
5 $ 15,000,000
5
5
9
13 $ 25,200,000
 14
20
24 500000

1-1320 Acc.Name Prepaid Rent

Balance Date Description Ref Debit

$ 6,800,000 Des Saldo Awal Ö
$ 7,600,000

1-1420 Acc.Name Value Added Tax – In

Balance Date Description Ref Debit

$ 4,250,000 Des 1 Saldo Awal Ö
5 $ 1,500,000
5
13
13 $ 2,520,000

1-2100 Acc.Name Land

Balance Date Description Ref Debit

$ 207,500,000 Des Saldo Awal Ö

1-2101 Acc.Name Acc Dep – Building

Balance Date Description Ref Debit

$ 144,000,000 Des Saldo Awal Ö
1-3301 Acc.Name Acc Dep – Vehicle

Balance Date Description Ref Debit

$ 96,000,000 Des 1 Saldo Awal Ö
$ - 11 $ 38,000,000

1-3401 Acc.Name Acc Dep – Equipment

Balance Date Description Ref Debit

$ 60,000,000 Des Saldo Awal Ö

2-1110 Acc.Name Accounts Payable

Balance Date Description Ref Debit

$ 4,200,000 Des 1 Saldo Awal Ö
5
5 $ 2,420,000
9 $ 33,000,000

20 $ 23,100,000

2-1211 Acc.Name Income Tax Payable

Balance Date Description Ref Debit

$ 1,675,000 Des 1 Saldo Awal Ö
$ 1,225,000 13 $ 125,000
$ 475,000 28
$ -

2-1213 Acc.Name Bank BNI 46 Loan

Balance Date Description Ref Debit

$ 8,500,000 Des 1 Saldo Awal Ö
$ 11,450,000 26 $ 9,849,682
$ 12,810,000
$ 14,162,400
$ 5,662,400
$ 7,362,400
$ 9,562,400
$ 9,482,400

3-1000 Acc.Name Retained Earning

Balance Date Description Ref Debit

$ 400,000,000 Des Saldo Awal Ö

3-1002 Acc.Name Devidend

Balance Date Description Ref Debit

$ 80,000,000 Des Saldo Awal Ö

4-1100 Acc.Name Freight Collected

 Balance Date Description Ref Debit
$ 629,845,000 Des 1 Saldo Awal Ö
$ 659,345,000 4
$ 672,945,000 9
$ 686,745,000 9
$ 703,745,000
$ 725,745,000

4-2200 Acc.Name Sales Discount

Balance Date Description Ref Debit

$ 2,500,000 Des 1 Saldo Awal Ö
5 $ 160,000
9 $ 276,000

5-1100 Acc.Name Freight Paid

Balance Date Description Ref Debit

$ 323,440,000 Des Saldo Awal Ö
$ 342,440,000
$ 351,240,000
$ 350,640,000
$ 359,640,000
$ 370,640,000
$ 384,140,000
$ 383,640,000

6-1000 Acc.Name Wages & Salaries

Balance Date Description Ref Debit

$ 19,500,000 Des 1 Saldo Awal Ö
28 $ 13,250,000
6-1210 Acc.Name Water, Telepon & Electicity expense

Balance Date Description Ref Debit

$ 7,200,000 Des Saldo Awal Ö

6-2400 Acc.Name Maintenance and Repair Expense

Balance Date Description Ref Debit

$ 7,600,000 Des 1 Saldo Awal Ö
16 $ 550,000

6-2701 Acc.Name Depreciation Expense – Vehicles

Balance Date Description Ref Debit

$ 13,200,000 Des Saldo Awal Ö

6-2703 Acc.Name Insurance Expense

Balance Date Description Ref Debit

$ 6,250,000 Des Saldo Awal Ö

8-1100 Acc.Name Devidend Income

Balance Date Description Ref Debit

$ 3,750,000 Des Saldo Awal Ö

9-2100 Acc.Name Bank Service Charge

Balance Date Description Ref Debit

$ 17,981,547 Des Saldo Awal Ö
$ 19,131,865

9-3100 Acc.Name Gain/Loss on Sales Plant Aset (Vehicles)

Balance Date Description Ref Debit

$ 16,260,000 Des 1 Saldo Awal Ö
11 $ 9,000,000
6-2900
Acc.Name Sales Returns
Balance
Date Description Ref Debit
$ -
$ 230,000 Des 1 Saldo Awal Ö
24 $ 800,000

1-1130

Balance
$ -
$ 18,186,000
Acc.Num 1-1120

Credit Balance
$ 171,925,000
$ 189,365,000
$ 32,400,000 $ 156,965,000
$ 171,976,400
$ 2,475,000 $ 169,501,400
$ 218,501,400
$ 235,001,400
$ 4,275,000 $ 230,726,400
$ 23,330,000.00 $ 207,396,400.00
$ 11,000,000.00 $ 196,396,400.00
$ 12,633,800.00 $ 183,762,600.00
$ 18,186,000.00 $ 165,576,600.00

Acc.Num 1-1220

Credit Balance
$ 4,000,000

Acc.Num 1-1310

Credit Balance
$ 82,000,000
$ 19,000,000 $ 63,000,000
$ 78,000,000
$ 2,200,000 $ 75,800,000
$ 8,800,000 $ 67,000,000
$ 9,000,000 $ 58,000,000
$ 83,200,000
$ 11,000,000.00 $ 72,200,000.00
$ 13,500,000.00 $ 58,700,000.00
$ 59,200,000.00

Acc.Num 1-1400

Credit Balance
$ 10,000,000

Acc.Num 1-1430

Credit Balance
$ 4,350,000
$ 5,850,000
$ 220,000 $ 5,630,000
$ 4,350,000 $ 1,280,000
$ 3,800,000

Acc.Num 1-3100

Credit Balance
$ 304,500,000

Acc.Num 1-3202

Credit Balance
$ 52,800,000
Acc.Num 1-3302

Credit Balance
$ 38,000,000
$ -

Acc.Num 1-3402

Credit Balance
$ 13,750,000

Acc.Num 2-1210

Credit Balance
$ 56,100,000
$ 16,500,000 $ 72,600,000
$ 70,180,000
$ 37,180,000
$ 27,720,000 $ 64,900,000
$ 41,800,000

Acc.Num 2-1212

Credit Balance
$ 125,000
$ -
$ 116,200 $ 116,200
Acc.Num 2-2100

Credit Balance
$ 135,331,547
$ 125,481,865

Acc.Num 3-1001

Credit Balance
$ 250,000,000

Acc.Num 3-1003

Credit Balance
$ 40,000,000

Acc.Num 4-2100
 Credit Balance
$ 7,500,000
$ 35,000 $ 7,535,000
$ 150,000 $ 7,685,000
$ 135,000 $ 7,820,000
$ 145,000 $ 7,965,000
$ 35,000 $ 8,000,000

Acc.Num 4-2300

Credit Balance
$ 8,500,000
$ 8,660,000
$ 8,936,000

Acc.Num 5-2000

Credit Balance
$ 1,220,000

Acc.Num 6-1100

Credit Balance
$ 51,550,000
$ 64,800,000
Acc.Num 6-1220

Credit Balance
$ 5,400,000

Acc.Num 6-2500

Credit Balance
$ 10,000,000
$ 10,550,000

Acc.Num 6-2702

Credit Balance
$ 11,000,000

Acc.Num 6-2800

Credit Balance
 $ 8,950,000

Acc.Num 8-1200

Credit Balance
$ 20,000,000

Acc.Num 9-2200

Credit Balance
$ 7,500,000

Acc.Num 9-2300

Credit Balance
$ -
$ 9,000,000
Acc.Num 4-2400

Credit Balance
$ -
$ 800,000
Nomor Title Debet
1-1110 Petty Cash $ 2,450,000.00
1-1120 Cash in Bank $ 165,576,600.00
1-1130 Marketable Security $ 18,186,000.00
1-1210 Account Receivable $ 112,895,000.00
1-1220 Allowances for Bad Debts
1-1230 Employee Receivable $ 500,000.00
1-1310 Merchandise Inventory $ 59,200,000.00
1-1320 Store Supplies $ 7,600,000.00
1-1400 Prepaid Rent $ 10,000,000.00
1-1420 Prepaid Insurance $ 4,250,000.00
1-1430 Value Added Taxes In $ 3,800,000.00
1-2100 Stock Investment $ 207,500,000.00
1-3100 Land $ 304,500,000.00
1-2101 Building $ 144,000,000.00
1-3202 Acc Dep – Building
1-3301 Vehicles $ -
1-3302 Acc Dep – Vehicles
1-3401 Equipment $ 60,000,000.00
1-3402 Acc Dep – Equipment
2-1110 Credit Card
2-1210 Account Payable
2-1211 Accrued Expense
2-1212 Income Tax Payable
2-1213 Value Added Taxes Out
2-2100 Bank BNI 46 Loan
3-1000 Comman Stock
3-1001 Retained Earning
3-1002 Additional Paid In Capital
3-1003 Devidend $ 40,000,000.00
3-1004 Income Summary
4-1100 Sales
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount $ 8,936,000.00
4-2400 Sales Return $ 800,000.00
5-1100 Cost Of Goods Sold $ 383,640,000.00
5-2000 Freight Paid $ 1,220,000.00
6-1000 Advertising Expense $ 19,500,000.00
6-1100 Wages & Salaries $ 64,800,000.00
6-1210 Utility Expense $ 7,200,000.00
 Water, Telepon & Electricity
6-1220 $ 5,400,000.00
Expense

6-2400 Supplies Expense $ 7,600,000.00

6-2500 Maintenance and Repair Expense $ 10,550,000.00
6-2600 Bad Debts Expense -
6-2701 Depreciation Expense – Building $ 13,200,000.00
6-2702 Depreciation Expense – Vehicles $ 11,000,000.00
6-2703 Depreciation Expense – Equipment $ 6,250,000.00
6-2800 Insurance expense $ 8,950,000.00
6-2900 Late Fee Expense $ 230,000.00
8-1100 Interest Income
8-1200 Devidend Income
9-2100 Interest Expense $ 19,131,865.00
9-2200 Bank Service Charge $ 7,500,000.00
Gain/Loss on Sales Plant Aset
9-2300 $ 9,000,000.00
Vehicles
9-3100 Income Tax Expense $ 16,260,000.00
$ 1,741,625,465.00
 Kredit

$ 4,000,000.00

$ 52,800,000.00

$ -

$ 13,750,000.00
$ 4,200,000.00
$ 41,800,000.00
$ -
$ 116,200.00
$ 9,482,400.00
$ 125,481,865.00
$ 400,000,000.00
$ 250,000,000.00
$ 80,000,000.00

$ 725,745,000.00
$ 8,000,000.00
$ 2,500,000.00
$ 3,750,000.00
$ 20,000,000.00

$ 1,741,625,465.00
 JURNAL PENYESUAIAN
PT MANUNGGAL
DATE NO AKUN DESCRIPTION REF
Desember 31 6-2400 Supplies Expense
2014 1-1320 Store Supplies
31 1-1120 Cash in Bank
9-2200 Bank Service Charge
8-1100 Interest Income
31 6-2600 Bad Debt Expense
1-1220 Allowance for Bad Debts
31 6-2300 Rent Expense
1-1400 Prepaid Rent
31 6-2800 Insurance Expense
1-1420 Prepaid Insurance
31 6-2701 Depreciation Expense –Building
1-3202 Acc Dep – Building
6-2703 Depreciation Expense- Equipment
1-3402 Acc Dep – Equipment
31 6-1220 Water, Telepon & Electicity expense
2-1211 Accrued Expense
31 9-3100 Income Tax Expense
2-1212 Income Tax Payable
31 1-1430 Value Added Tax – In
2-1213 Value Added Taxes – Out
2-1214 VAT Payable
TOTAL
SUAIAN

DEBIT CREDIT
Rp 4,600,000
Rp 4,600,000
Rp 6,270,000
Rp 230,000
Rp 6,500,000
Rp 1,644,750
Rp 1,644,750
Rp 2,000,000
Rp 2,000,000
Rp 850,000
Rp 850,000
Rp 1,200,000
Rp 1,200,000
Rp 1,250,000
Rp 1,250,000
Rp 1,500,000
Rp 1,500,000
Rp 7,240,090
Rp 7,240,090
Rp 3,800,000
Rp 9,482,400
Rp 5,682,400
Rp 36,267,240 Rp 36,267,240
 Neraca Saldo
No Akun Nama Akun
D
1-1110 Petty Cash Rp 2,450,000
1-1120 Cash in Bank Rp 165,576,600
1-1130 Marketable Security Rp 18,186,000
1-1210 Account Receivable Rp 112,895,000
1-1220 Allowances for Bad Debts Rp -
1-1230 Employee Receivable Rp 500,000
1-1310 Merchandise Inventory Rp 59,200,000
1-1320 Store Supplies Rp 7,600,000
1-1400 Prepaid Rent Rp 10,000,000
1-1420 Prepaid Insurance Rp 4,250,000
1-1430 Value Added Taxes In Rp 3,800,000
1-2100 Stock Investment Rp 207,500,000
1-3100 Land Rp 304,500,000
1-2101 Building Rp 144,000,000
1-3202 Acc Dep – Building Rp -
1-3301 Vehicles Rp -
1-3302 Acc Dep – Vehicles Rp -
1-3401 Equipment Rp 60,000,000
1-3402 Acc Dep – Equipment Rp -
2-1110 Credit Card Rp -
2-1210 Account Payable Rp -
2-1211 Accrued Expense Rp -
2-1212 Income Tax Payable Rp -
2-1213 Value Added Taxes Out Rp -
2-1214 VAT Payable
2-2100 Bank BNI 46 Loan Rp -
3-1000 Comman Stock Rp -
3-1001 Retained Earning Rp -
3-1002 Additional Paid In Capital Rp -
3-1003 Devidend Rp 40,000,000
3-1004 Income Summary Rp -
4-1100 Sales Rp -
4-2100 Freight Collected Rp -
4-2200 Late Fee Collected Rp -
4-2300 Sales Discount Rp 8,936,000
 4-2400 Sales Return Rp 800,000
5-1100 Cost Of Goods Sold Rp 383,640,000
5-2000 Freight Paid Rp 1,220,000
6-1000 Advertising Expense Rp 19,500,000
6-1100 Wages & Salaries Rp 64,800,000
6-1210 Utility Expense Rp 7,200,000
6-1220 Water, Telepon & Electricity Expense Rp 5,400,000
6-2300 Rent Expense Rp -
6-2400 Supplies Expense Rp 7,600,000
6-2500 Maintenance and Repair Expense Rp 10,550,000
6-2600 Bad Debts Expense -
6-2701 Depreciation Expense – Building Rp 13,200,000
6-2702 Depreciation Expense – Vehicles Rp 11,000,000
6-2703 Depreciation Expense – Equipment Rp 6,250,000
6-2800 Insurance expense Rp 8,950,000
6-2900 Late Fee Expense Rp 230,000
8-1100 Interest Income Rp -
8-1200 Devidend Income Rp -
9-2100 Interest Expense Rp 19,131,865
9-2200 Bank Service Charge Rp 7,500,000
9-2300 Gain/Loss on Sales Plant Aset Vehicles Rp 9,000,000
9-3100 Income Tax Expense Rp 16,260,000
JUMLAH Rp 1,741,625,465
LABA BERSIH
 NERACA LAJUR
PT MANUNGGAL

Neraca Saldo Jurnal Penyesuaian Neraca Saldo Setelah Penyesuaian

K D K D K
Rp - Rp 2,450,000
Rp - Rp 6,270,000 Rp 171,846,600
Rp - Rp 18,186,000
Rp - Rp 112,895,000
Rp 4,000,000 Rp 1,644,750 Rp 5,644,750
Rp - Rp 500,000
Rp - Rp 59,200,000
Rp - Rp 4,600,000 Rp 3,000,000
Rp - Rp 2,000,000 Rp 8,000,000
Rp - Rp 850,000 Rp 3,400,000
Rp - Rp 3,800,000 Rp -
Rp - Rp 207,500,000
Rp - Rp 304,500,000
Rp - Rp 144,000,000
Rp 52,800,000 Rp 1,200,000 Rp 54,000,000
Rp -
Rp -
Rp - Rp 60,000,000
Rp 13,750,000 Rp 1,250,000 Rp 15,000,000
Rp 4,200,000 Rp 4,200,000
Rp 41,800,000 Rp 41,800,000
Rp - Rp 1,500,000 Rp 1,500,000
Rp 116,200 Rp 7,240,090 Rp 7,356,290
Rp 9,482,400 Rp 9,482,400 Rp -
Rp 5,682,400 Rp 5,682,400
Rp 125,481,865 Rp 125,481,865
Rp 400,000,000 Rp 400,000,000
Rp 250,000,000 Rp 250,000,000
Rp 80,000,000 Rp 80,000,000
Rp - Rp 40,000,000
Rp -
Rp 725,745,000 Rp 725,745,000
Rp 8,000,000 Rp 8,000,000
Rp 2,500,000 Rp 2,500,000
Rp - Rp 8,936,000
Rp - Rp 800,000
Rp - Rp 383,640,000
Rp - Rp 1,220,000
Rp - Rp 19,500,000
Rp - Rp 64,800,000
Rp - Rp 7,200,000
Rp - Rp 1,500,000 Rp 6,900,000
Rp - Rp 2,000,000 Rp 2,000,000
Rp - Rp 4,600,000 Rp 12,200,000
Rp - Rp 10,550,000
Rp - Rp 1,644,750 Rp 1,644,750
Rp - Rp 1,200,000 Rp 14,400,000
Rp - Rp 11,000,000
Rp - Rp 1,250,000 Rp 7,500,000
Rp - Rp 850,000 Rp 9,800,000
Rp - Rp 230,000
Rp 3,750,000 Rp 6,500,000 Rp 10,250,000
Rp 20,000,000 Rp 20,000,000
Rp - Rp 19,131,865
Rp - Rp 230,000 Rp 7,730,000
Rp - Rp 9,000,000
Rp - Rp 7,240,090 Rp 23,500,090
Rp 1,741,625,465 Rp 36,267,240 Rp 36,267,240 Rp 1,757,160,305 Rp 1,757,160,305
 Laporan Laba Rugi Neraca
D K D K
Rp 2,450,000 Rp -
Rp 171,846,600 Rp -
Rp 18,186,000 Rp -
Rp 112,895,000 Rp -
Rp - Rp 5,644,750
Rp 500,000 Rp -
Rp 59,200,000 Rp -
Rp 3,000,000 Rp -
Rp 8,000,000 Rp -
Rp 3,400,000 Rp -
Rp - Rp -
Rp 207,500,000 Rp -
Rp 304,500,000 Rp -
Rp 144,000,000 Rp -
Rp - Rp 54,000,000
Rp - Rp -
Rp - Rp -
Rp 60,000,000 Rp -
Rp - Rp 15,000,000
Rp - Rp 4,200,000
Rp - Rp 41,800,000
Rp - Rp 1,500,000
Rp - Rp 7,356,290
Rp - Rp -
Rp - Rp 5,682,400
Rp - Rp 125,481,865
Rp - Rp 400,000,000
Rp - Rp 250,000,000
Rp - Rp 80,000,000
Rp 40,000,000 Rp -
Rp - Rp -
Rp - Rp 725,745,000
Rp - Rp 8,000,000
Rp - Rp 2,500,000
Rp 8,936,000 Rp -
Rp 800,000 Rp -
Rp 383,640,000 Rp -
Rp 1,220,000 Rp -
Rp 19,500,000 Rp -
Rp 64,800,000 Rp -
Rp 7,200,000 Rp -
Rp 6,900,000 Rp -
Rp 2,000,000 Rp -
Rp 12,200,000 Rp -
Rp 10,550,000 Rp -
Rp 1,644,750 Rp -
Rp 14,400,000 Rp -
Rp 11,000,000 Rp -
Rp 7,500,000 Rp -
Rp 9,800,000 Rp -
Rp 230,000 Rp -
Rp - Rp 10,250,000
Rp - Rp 20,000,000
Rp 19,131,865 Rp -
Rp 7,730,000 Rp -
Rp 9,000,000 Rp -
Rp 23,500,090 Rp -
Rp 621,682,705 Rp 766,495,000 Rp 1,135,477,600 Rp 990,665,305
Rp 144,812,295 Rp - Rp - Rp 144,812,295
Rp 766,495,000 Rp 766,495,000 Rp 1,135,477,600 Rp 1,135,477,600
 LAPORAN LABA RUGI
PT MANUNGGAL
Sales :
Sales Rp 725,745,000
Freight Collected Rp 8,000,000
Late Fee Collected Rp 2,500,000
Sales Discount -Rp 8,936,000
Sales Return -Rp 800,000
Net Sales

COGS :
Cost Of Goods Sold Rp 383,640,000
Freight Paid Rp 1,220,000
Amounts COGS
Gross Profit

Operating Expense
Advertising Expense Rp 19,500,000
Wages & Salaries Rp 64,800,000
Utility Expense Rp 7,200,000
Water, Telepon & Electricity Expense Rp 6,900,000
Rent Expense Rp 2,000,000
Supplies Expense Rp 12,200,000
Maintenance and Repair Expense Rp 10,550,000
Bad Debts Expense Rp 1,644,750
Depreciation Expense – Building Rp 14,400,000
Depreciation Expense – Vehicles Rp 11,000,000
Depreciation Expense – Equipment Rp 7,500,000
Insurance expense Rp 9,800,000
Late Fee Expense Rp 230,000
Amounts Operating Expense
Profit Operating

Other Income and Other Expense :

Other Income :
Interest Income Rp 10,250,000
Devidend Income Rp 20,000,000
Gain/Loss on Sales Plant Aset Vehicles -Rp 9,000,000
Amount Other Income Rp 21,250,000

Other Expense :
Interest Expense Rp 19,131,865
Bank Service Charge Rp 7,730,000
Income Tax Expense Rp 23,500,090
Amount Other Expense -Rp 50,361,955
Decrease
NET PROFIT
ORAN LABA RUGI
MANUNGGAL

Rp 726,509,000

-Rp 384,860,000
Rp 341,649,000

-Rp 167,724,750
Rp 173,924,250
-Rp 29,111,955
Rp 144,812,295
 LAPORAN PERUBAHAN MODA
PT MANUNGGAL

Retairned Earning, 1 December 2018 Rp 250,000,000

Net Profit Rp 144,812,295
Devidend -Rp 40,000,000
Increase Retained Earning Rp 104,812,295
Retairned Earning, 31 December 2018 Rp 354,812,295
 UBAHAN MODAL
NUNGGAL
Assets
Current Assets :
Petty Cash Rp 2,450,000
Cash in Bank Rp 171,846,600
Marketable Security Rp 18,186,000
Account Receivable Rp 112,895,000
Allowances for Bad Debts -Rp 5,644,750
Amount Rp 107,250,250

Employee Receivable Rp 500,000

Merchandise Inventory Rp 59,200,000
Store Supplies Rp 3,000,000
Prepaid Rent Rp 8,000,000
Prepaid Insurance Rp 3,400,000
Value Added Taxes In Rp -
Amount Current Assets

Long Term Investment :

Stock Investment Rp 207,500,000

Amount Long Term Investment

Fixed Assets :
Land Rp 304,500,000
Building Rp 144,000,000
Acc Dep – Building -Rp 54,000,000
Amounts Rp 90,000,000
Vehicles Rp -
Acc Dep – Vehicles Rp -
Amounts Rp -
Equipment Rp 60,000,000
Acc Dep – Equipment -Rp 15,000,000
Amounts Rp 45,000,000
Amount Fixed Assets
Amount Assets
LAPORAN POSISI KEUANGAN
PT MANUNGGAL

Liabilities and Equity

Liabilities:
Current Liabilities :
Credit Card Rp 4,200,000
Account Payable Rp 41,800,000
Accrued Expense Rp 1,500,000
Income Tax Payable Rp 7,356,290
Value Added Taxes Out Rp -
VAT Payable Rp 5,682,400
Amount Current Liabilities Rp 60,538,690

Long Term Liabilities :

Bank BNI 46 Loan Rp 125,481,865
Amount Long Term Liabilities Rp 125,481,865
Amount Liabilities
Rp 373,832,850
Equity :
Comman Stock Rp 400,000,000
Retained Earning Rp 354,812,295
Additional Paid In Capital Rp 80,000,000

Rp 207,500,000 Amount Equity

Rp 439,500,000
Rp 1,020,832,850 Amout Liabilities and Equity
Rp 186,020,555

Rp 834,812,295

Rp 1,020,832,850
 PT SEJAHTERA
JURNAL PENUTUP

DATE NO AKUN DESCRIPTION REF

Desember 31 4-1100 Sales
2018 4-2100 Freight Collected
4-2200 Late Fee Collected
8-1100 Interest Income
8-1200 Devidend Income
3-1004 Income Summary

31 3-1004 Income Summary

4-2300 Sales Discount
4-2400 Sales Return
5-1100 Cost Of Goods Sold
5-2000 Freight Paid
6-1000 Advertising Expense
6-1100 Wages & Salaries
6-1210 Utility Expense
6-1220 Water, Telepon & Electricity Expense
6-2300 Rent Expense
6-2400 Supplies Expense
6-2500 Maintenance and Repair Expense
6-2600 Bad Debts Expense
6-2701 Depreciation Expense – Building
6-2702 Depreciation Expense – Vehicles
6-2703 Depreciation Expense – Equipment
6-2800 Insurance expense
6-2900 Late Fee Expense
9-2100 Interest Expense
9-2200 Bank Service Charge
9-2300 Gain/Loss on Sales Plant Aset Vehicles
9-3100 Income Tax Expense

31 3-1004 Income Summary

3-1001 Retained Earning

31 3-1001 Retained Earning

3-1003 Devidend
TOTAL
A
UP

DEBIT CREDIT
Rp 725,745,000
Rp 8,000,000
Rp 2,500,000
Rp 10,250,000
Rp 20,000,000
Rp 766,495,000

Rp 621,682,705
Rp 8,936,000
Rp 800,000
Rp 383,640,000
Rp 1,220,000
Rp 19,500,000
Rp 64,800,000
Rp 7,200,000
Rp 6,900,000
Rp 2,000,000
Rp 12,200,000
Rp 10,550,000
Rp 1,644,750
Rp 14,400,000
Rp 11,000,000
Rp 7,500,000
Rp 9,800,000
Rp 230,000
Rp 19,131,865
Rp 7,730,000
Rp 9,000,000
Rp 23,500,090

Rp 144,812,295
Rp 144,812,295

Rp 40,000,000
Rp 40,000,000
Rp 1,572,990,000 Rp 1,572,990,000
 PT MANUNGGAL
NERACA SALDO
PER 31 DESEMBER 2018

No Akun Nama Akun Debet Kredit

1-1110 Petty Cash Rp 2,450,000 Rp -

1-1120 Cash in Bank Rp 171,846,600 Rp -
1-1130 Marketable Security Rp 18,186,000 Rp -
1-1210 Account Receivable Rp 112,895,000 Rp -
1-1220 Allowances for Bad Debts Rp - Rp 5,644,750
1-1230 Employee Receivable Rp 500,000 Rp -
1-1310 Merchandise Inventory Rp 59,200,000 Rp -
1-1320 Store Supplies Rp 3,000,000 Rp -
1-1400 Prepaid Rent Rp 8,000,000 Rp -
1-1420 Prepaid Insurance Rp 3,400,000 Rp -
1-1430 Value Added Taxes In Rp - Rp -
1-2100 Stock Investment Rp 207,500,000 Rp -
1-3100 Land Rp 304,500,000 Rp -
1-2101 Building Rp 144,000,000 Rp -
1-3202 Acc Dep – Building Rp - Rp 54,000,000
1-3301 Vehicles Rp - Rp -
1-3302 Acc Dep – Vehicles Rp - Rp -
1-3401 Equipment Rp 60,000,000 Rp -
1-3402 Acc Dep – Equipment Rp - Rp 15,000,000
2-1110 Credit Card Rp - Rp 4,200,000
2-1210 Account Payable Rp - Rp 41,800,000
2-1211 Accrued Expense Rp - Rp 1,500,000
2-1212 Income Tax Payable Rp - Rp 7,356,290
2-1213 Value Added Taxes Out Rp - Rp -
2-1214 VAT Payable Rp - Rp 5,682,400
2-2100 Bank BNI 46 Loan Rp - Rp 125,481,865
3-1000 Comman Stock Rp - Rp 400,000,000
3-1001 Retained Earning Rp - Rp 354,812,295
3-1002 Additional Paid In Capital Rp - Rp 80,000,000

3-1004 Income Summary Rp - Rp -

4-1100 Sales Rp - Rp -
4-2100 Freight Collected Rp - Rp -
4-2200 Late Fee Collected Rp - Rp -
4-2300 Sales Discount Rp - Rp -
4-2400 Sales Return Rp - Rp -
5-1100 Cost Of Goods Sold Rp - Rp -
5-2000 Freight Paid Rp - Rp -
6-1000 Advertising Expense Rp - Rp -
6-1100 Wages & Salaries Rp - Rp -
6-1210 Utility Expense Rp - Rp -
6-1220 Water, Telepon & Electricity Expense
Rp - Rp -
6-2300 Rent Expense Rp - Rp -
6-2400 Supplies Expense Rp - Rp -
6-2500 Maintenance and Repair Expense Rp - Rp -
6-2600 Bad Debts Expense Rp - Rp -
6-2701 Depreciation Expense – Building Rp - Rp -
6-2702 Depreciation Expense – Vehicles Rp - Rp -
6-2703 Depreciation Expense – Equipment Rp - Rp -
6-2800 Insurance expense Rp - Rp -
6-2900 Late Fee Expense Rp - Rp -
8-1100 Interest Income Rp - Rp -
8-1200 Devidend Income Rp - Rp -
9-2100 Interest Expense Rp - Rp -
9-2200 Bank Service Charge Rp - Rp -
9-2300 Gain/Loss on Sales Plant Aset Vehicles
Rp - Rp -
9-3100 Income Tax Expense Rp - Rp -
JUMLAH Rp 1,095,477,600 Rp 1,095,477,600