Erlin Sofiani 41118004 Praktikum

Nama Erlin Sofiani
NIM 41118004
Prodi Akuntansi/6
PT. BALQIS ISTANA FURNITURES
Jl. Lodaya II No. 03 Kel. Bogor Tengah
PURCHASES JOURNAL (PJ)

DATE OF
DATE INVOICE NO. SUPPLIER/VENDOR
INVOICE
(1) (2) (3) (4)

Des 10 1 BL-107/10 12/1/2010 PT BINALAKSANA
4 BL-110/10 12/4/2010 PT BINALAKSANA
5 BN-457/10 12/5/2010 PT BINANIAGA
TOTAL
TOTAL
TOTAL
TOTAL
TOTAL
GRAND TOTAL
VALUE ADDED OFFICE
ACCOUNT PAYABLE PURCHASE OF
POST TAX IN (VAT-IN) SUPPLIES
TERM (CR) FURNITURES (DR)
REF. (DR) (DR)
(2-21101) (5-1100) (1-1602) (6-2108)

(5) (6) (7) (8) (9) (10)
2/10, n/30 v 30,525,000 27,750,000 2,775,000
2/10, n/30 v 27,500,000 25,000,000 2,500,000
2/10, n/30 v 26,125,000 23,750,000 2,375,000
√ 84,150,000 76,500,000 7,650,000 -
√ - - - -
√ - - - -
√ - - - -
√ - - - -
84,150,000 76,500,000 7,650,000 -
-
GENERAL DEBIT
ACCOUNT
REF. AMOUNT
NO.
(11) (12) (13)
- - -
- - -
- - -
- - -
- - -
- - -
SALES JOURNAL (SJ)

DATE INVOICE NO. DEBTOR REF.
(1) (2) (3) (4)

Des 10 2 BIF-225 PT Aqua Indonesia v
4 BIF-226 PT Bintang Sejahtera v
5 BIF-227 PT Pertama Hati v
6 BIF-228 PT Tridarma Indonesia v
6 BIF-229 PT Nusa Indah v
TOTAL √
TOTAL
TOTAL
TOTAL
TOTAL
GRAND TOTAL
TERM ACCOUNT RECEIVABLES (DR) SALES (CR)
(5) (6) (7)

2/10, n/30 27,720,000 25,200,000
2/10, n/30 32,175,000 29,250,000
2/10, n/30 106,425,000 96,750,000
2/10, n/30 68,310,000 62,100,000
2/10, n/31 121,275,000 110,250,000
355,905,000 323,550,000
- -
- -
- -
- -
355,905,000 323,550,000
-
SJ-01
VALUE ADDED TAX OUT (VAT-

OUT) (CR)
(8)
2,520,000
2,925,000
9,675,000
6,210,000
11,025,000
32,355,000
32,355,000
CASH AND BANK RECEIPTS JOURNAL (CBRJ)

SALES
CASH/BANK ACCOUNT VALUE ADDED
POST SALES (CR) DISCOUNT
DATE RECEIPT DESCRIPTION GENERAL (CR) RECEIVABLES (CR) TAX -OUT (DR)
REF. (DR)
VOUCHER NO.
(1-1201) (4-1100) (4-2100) (2-1103)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Des 10 5 BRV-12001 Penerimaan BIF-098 v 44,000,000
5 CRV-12001 Penerimaan dari Bank Citi Asia 1-1102 5,000,000
TOTAL 5,000,000 44,000,000 - - -
TOTAL - - - - -
TOTAL - - - - -
21
TOTAL - - - - -
TOTAL - - - - -
GRAND TOTAL 5,000,000 44,000,000 - - -
21
BANK (DR) CASH (DR)
(1-1102) (1-1101)
(10) (11)
44,000,000
5,000,000
44,000,000 5,000,000
- -
- -
21
- -
- -
44,000,000 5,000,000
21
CASH AND BANK DISBURSEMENTS JOU

CASH / BANK
DATE PAYMENT CHEQUE NO. DESCRIPTION
VOUCHER NO.
(1) (2) (3) (4)

Des 10 2 BPV-12001 Pembayaran BL-104/10
2 BPV-12002 Pembayaran Gaji
4 CPV-12001 Vehicle Maintenance

4 BPV-12003 Pembayaran IJ-121/10
5 BPV-12004 Pengisian Uang Kas
TOTAL
TOTAL
TOTAL
TOTAL
TOTAL
GRAND TOTAL
MENTS JOURNAL (CBDJ)
ACCOUNT PURCHASE VALUE ADDED
POST PAYABLE (DR) DISCOUNT (CR) TAX - IN (CR)
GENERAL (DR)
REF.
(2-1101) (5-2100) (1-1602)
(5) (6) (7) (8) (9)
v 33,000,000 600,000 60,000
6-1101 36,000,000
6-2101 84,000,000
6-1109 350,000
v 55,000,000
1-1101 5,000,000
125,350,000 88,000,000 600,000 60,000
- - - -
- - - -
- - - -
- - - -
125,350,000 88,000,000 600,000 60,000

BANK (CR) CASH (CR)
(1-1102) (1-1101)
(10) (11)
32,340,000
120,000,000
350,000
55,000,000
5,000,000
212,340,000 350,000
- -
- -
- -
- -
212,340,000 350,000
-
GENERAL JOURNAL (GJ)

DATE DESCRIPTION REF.
(1) (2) (3)
DEC-2010
13 POSTING - II
POSTING III
POSTING IV
POSTING V
ADJUSMENT
CLOSING ENTRIES
T
GJ-01
ACCOUNT
DEBIT CREDIT
NO.
(4) (5) (6)
Account No. : 1-1101

Account Name : Cash
Nov-10 30 Beginning Balance v

Dec-10 4 Vehicle Maintenance CBDJ
5 Pengisian Uang Kas CBDJ
5 Penerimaan dari Bank Citi Asia CBRJ


Account Name : Bank Citi Asia Rp.

Dec-10 2 Pembayaran BL-104/10 CBDJ
2 Pembayaran Gaji CBDJ
4 Pembayaran IJ-121/10 CBDJ
5 Penerimaan BIF-098 CBRJ
5 Pengisian Uang Kas CBDJ
5 Penerimaan dari Bank Citi Asia CBRJ


Account Name : Deposit In Bank Citi Asia Rp.


Account Name : Accounts Receivables

Dec-10 2 Penjualan BIF-225 SJ
4 Penjualan BIF-226 SJ
5 Penerimaan BIF-098 CBRJ


Account Name : Allowance For Bad Debt


Account Name : Notes Receivables


Account Name : Merchandise Inventory
Nov-10 30 Beginning Balance √

Dec-10 31 Adjustment GJ-01
31 Adjustment GJ-01


Account Name : Prepaid Insurance

Dec-10 31 Adjustment √

Account Name : Prepaid Tax Art. 25


Account Name : Value Added Tax – IN
Nov-10
Dec-10 1 Pembelian BL-107/10 PJ
2 Pembayaran BL-104/10 CBDJ
4 Pembelian BL-110/10 PJ
5 Pembelian BN-457/10 PJ

Account Name : Goods Order Deposit

Dec-10


Account Name : Suspense A/C
Nov-10
Dec-10


Account Name : Building

Account Name : Accum. Depre. Of Building

Dec-10 31


Account Name : Vehicles


Account Name : Accum. Depre. Of Vehicles

Dec-10


Account Name : Office Equipment



Account Name : Accum. Depre. Of Office Equipment


Account Name : Accounts Payable To Vendor

2 Pembayaran BL-104/10 CBDJ
4 Pembayaran IJ-121/10 CBDJ


Account Name : Value Added Tax - Out
Nov-10


Account Name : Value Added Tax – Payable

Dec-10


Account Name : Accrued Tax Art. 21


Account Name : Differed Revenue

Dec-10


Account Name : Salaries Payable

Dec-10


Account Name : Accrued Expenses

Dec-10


Account Name : Others Payable


Account Name : Equity


Account Name : Retained Earnings


Account Name : Current Year Earnings


Account Name : Historical Balancing


Account Name : Sales Of Furniture



Account Name : Sales Discounts

Dec-10


Account Name : Sales Return


Account Name : Purchases – Furniture



Account Name : Purchase Discounts

Dec-10 2 Pembayaran BL-104/10 CBDJ


Account Name : Purchase Return

Dec-10

Account Name : Freight In

Dec-10


Account Name : Summary of Income
Nov-10
Dec-10


Account Name : Selling Salaries Expense

Dec-10 2 Pembayaran Gaji CBDJ

Account Name : Commission Expense

Dec-10


Account Name : Selling THR & Bonus Expenses

Dec-10


Account Name : Advertising Expenses

Dec-10


Account Name : Selling Telephone/Fax/Internet Expense

Dec-10


Account Name : Selling Insurance Expense

Dec-10


Account Name : Selling Delivery Expenses

Dec-10


Account Name : Depreciation of Vehicle

Dec-10

Account Name : Vechicle Maintenance

Dec-10 4 Vehicle Maintenance CBDJ


Account Name : Others Selling Expenses

Dec-10


Account Name : General Adm Salaries Expenses

Dec-10 2 Pembayaran Gaji CBDJ

Account Name : General Adm THR & Bonus Expenses

Dec-10


Account Name : General Adm Telephone/Fax/Internet Expense

Dec-10


Account Name : Water & Electricity Expenses

Dec-10


Account Name : Depreciation of Building


Dec-10


Account Name : Depreciation of Office Equipment

Dec-10


Account Name : General & Adm Insurance Expense

Dec-10


Account Name : Office Supplies Expense

Dec-10

Account Name : Jamsostek Expense

Dec-10


Account Name : Donation

Dec-10


Account Name : Others General Adm Expenses

Dec-10


Account Name : Interest Income

Dec-10


Account Name : Late Fees Collected

Dec-10


Account Name : Other Income

Dec-10


Account Name : Bank Charges

Dec-10 31 Adjustment GJ-01
31 Closing Entries GJ-01


Account Name : Late Charges Payment

Dec-10


Account Name : Other Expense

Dec-10
MOVEMENT BALANCE
DEBIT CREDIT DEBIT CREDIT
20,000,000
350,000 19,650,000
5,000,000 24,650,000
5,000,000 29,650,000
MOVEMENT BALANCE
319,837,500
32,340,000 287,497,500
120,000,000 167,497,500
55,000,000 112,497,500
44,000,000 156,497,500
5,000,000 151,497,500
5,000,000 146,497,500
MOVEMENT BALANCE
1,000,000,000
MOVEMENT BALANCE
291,500,000
27,720,000 319,220,000
32,175,000 351,395,000
44,000,000 307,395,000
106,425,000 413,820,000
68,310,000 482,130,000
121,275,000 603,405,000
MOVEMENT BALANCE
2,500,000
MOVEMENT BALANCE
125,000,000
MOVEMENT BALANCE
245,250,000
- 245,250,000
- 245,250,000
MOVEMENT BALANCE
12,000,000
- 12,000,000
MOVEMENT BALANCE
42,000,000
MOVEMENT BALANCE
2,775,000 2,775,000
60,000 2,715,000
2,500,000 5,215,000
2,375,000 7,590,000
MOVEMENT BALANCE
35,000,000
MOVEMENT BALANCE
MOVEMENT BALANCE
285,000,000
MOVEMENT BALANCE
105,208,333
MOVEMENT BALANCE
350,000,000
MOVEMENT BALANCE
175,000,000
MOVEMENT BALANCE
50,000,000
MOVEMENT BALANCE
30,000,000
MOVEMENT BALANCE
137,500,000
30,525,000 168,025,000
33,000,000 135,025,000
55,000,000 80,025,000
27,500,000 107,525,000
26,125,000 133,650,000
MOVEMENT BALANCE
2,520,000 2,520,000
2,925,000 5,445,000
9,675,000 15,120,000
6,210,000 21,330,000
11,025,000 32,355,000
MOVEMENT BALANCE
14,000,000
MOVEMENT BALANCE
15,000,000
MOVEMENT BALANCE
50,000,000
MOVEMENT BALANCE
120,000,000
MOVEMENT BALANCE
80,000,000
MOVEMENT BALANCE
1,000,000
MOVEMENT BALANCE
1,000,000,000
MOVEMENT BALANCE
75,000,000
MOVEMENT BALANCE
550,000,000
MOVEMENT BALANCE
-
MOVEMENT BALANCE
11,500,000,000
25,200,000 11,525,200,000
29,250,000 11,554,450,000
96,750,000 11,651,200,000
62,100,000 11,713,300,000
110,250,000 11,823,550,000
MOVEMENT BALANCE
33,500,000
MOVEMENT BALANCE
5,000,000
MOVEMENT BALANCE
7,500,000,000
27,750,000 7,527,750,000
25,000,000 7,552,750,000
23,750,000 7,576,500,000
MOVEMENT BALANCE
75,000,000
600,000 75,600,000
MOVEMENT BALANCE
5,000,000
MOVEMENT BALANCE
500,000,000
MOVEMENT BALANCE
-
- -
- -
- -
- -
- -
MOVEMENT BALANCE
396,000,000
36,000,000 432,000,000
MOVEMENT BALANCE
250,000,000
MOVEMENT BALANCE
346,000,000
MOVEMENT BALANCE
35,000,000
MOVEMENT BALANCE
60,000,000
MOVEMENT BALANCE
10,000,000
MOVEMENT BALANCE
40,000,000
MOVEMENT BALANCE
40,104,167
MOVEMENT BALANCE
6,000,000
350,000 6,350,000
MOVEMENT BALANCE
1,000,000
MOVEMENT BALANCE
924,000,000
84,000,000 1,008,000,000
MOVEMENT BALANCE
806,000,000
MOVEMENT BALANCE
40,000,000
MOVEMENT BALANCE
22,000,000
MOVEMENT BALANCE
11,458,333
MOVEMENT BALANCE
11,458,333
MOVEMENT BALANCE
11,000,000
MOVEMENT BALANCE
21,000,000
MOVEMENT BALANCE
90,000,000
MOVEMENT BALANCE
3,000,000
MOVEMENT BALANCE
500,000
MOVEMENT BALANCE
27,500,000
MOVEMENT BALANCE
1,500,000
MOVEMENT BALANCE
2,500,000
MOVEMENT BALANCE
7,500,000
- 7,500,000
8,547,091 (1,047,091)
MOVEMENT BALANCE
500,000
MOVEMENT BALANCE
100,000
73,011,028,333
Vendor No. : VN001

Vendor Name : PT. Binalaksana
Address : Jl. Jl. Pajajaran 100A, Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-8345678 / 02518345679
MOVEMENT
DEBIT
(1) (2) (3) (4)
Pembelian BL-
Dec-10 1 PJ
107/10
2 Pembayaran BL-104/10 CBDJ 33,000,000

Vendor No. : VN002

Vendor Name : PT. Binaniaga
Address : Jl. Pajajaran No. 100, Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-8567891 / 0251-8567892
MOVEMENT
DEBIT
(1) (2) (3) (4)
Pembelian BN-
Dec-10 5 PJ
457/10
Vendor No. : VN003

Vendor Name : PT. Indonesia Jaya
Address : Jl. Raya Bogor KM 55, Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-6789134 / 0251-6789135
MOVEMENT
DEBIT
(1) (2) (3) (4)
Dec-10 4 Pembayaran IJ-121/10 CBDJ 55,000,000

Vendor No. : VN004

Vendor Name : PT. Agung Jaya
Address : Jl. Ahmad Yani, No. 41 Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-7891234 / 0251-7891235
MOVEMENT
DEBIT
(1) (2) (3) (4)
Vendor No. : VN005

Vendor Name : PT. Basoka Indonesia
Address : Jl. Warung Jambu No. 4 Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-8789022 / 0251-8789023
MOVEMENT
DEBIT
(1) (2) (3) (4)

Customer No. : CN001

Customer Name : PT. Aqua Indonesia
Address : Jl. Pondok Gede 10A, Jakarta, 12560, Indonesia
Telepon/Fax : 021-77345678 / 021-77345679
MOVEMENT
DEBIT
(1) (2) (3) (4)
Penjualan BIF-
Dec-10 2 SJ 27,720,000
225
1 Customer No. : CN002

2 Customer Name : PT. Bintang Sejahtera
3 Address : Jl. Sukasari No. 04 Bogor 16151, Bogor, Jawa Barat, Indonesia
4 Telepon/Fax : 0251-8567110 / 0251-8567111
MOVEMENT
DEBIT
(1) (2) (3) (4)
Dec-10 4 Penjualan BIF-226 SJ 32,175,000


Customer Name : PT. Permata Hati
Address : Jl. Nyi Raja Permas 29, Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-5789134 / 0251-5789135
MOVEMENT
DEBIT
(1) (2) (3) (4)
Penjualan BIF-
Dec-10 5 106,425,000
227

Customer Name : PT. Tridarma Indonesia
Address : Jl. Lawanggintung No. 41, Bogor, Jawa Barat, Indonesia
Telepon/Fax : 0251-8345614 / 0251-8345615
MOVEMENT
DEBIT
(1) (2) (3) (4)
Penjualan BIF-
Dec-10 6 SJ 68,310,000
228


Customer Name : PT. Nusa Indah
Address : Jl. Sawah Besar No. 2, Jakarta, 10003, Indonesia
Telepon/Fax : 021-7345576 / 021-7345577
MOVEMENT
DEBIT
(1) (2) (3) (4)
Penerimaan BIF-
Dec-10 5 CBRJ
098
6 Penjualan BIF-229 SJ 121,275,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
33,000,000
30,525,000 63,525,000
30,525,000
27,500,000 58,025,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
49,500,000
26,125,000 75,625,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
55,000,000
-
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
-
-
-
-
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
143,000,000
170,720,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
38,500,000
70,675,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
66,000,000
172,425,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
68,310,000
MOVEMENT BALANCE
CREDIT DEBIT CREDIT
(5) (6) (7)
44,000,000
44,000,000 -
121,275,000
WORKSHEET
FOR PERIOD ENDED 31-12-2010
ACCOUNT TRIAL BALANCE

DESCRIPTION
NO. DEBIT CREDIT
(1) (2) (3)
Cash
Bank Citi Asia Rp.
Deposit In Bank Citi Asia Rp.
Accounts Receivables
Allowance For Bad Debt
Notes Receivables
Merchandise Inventory
Prepaid Insurance
Prepaid Tax Art. 25
Value Added Tax – IN
Goods Order Deposit
Suspense A/C
Building
Accum. Depre. Of Building
Vehicles
Accum. Depre. Of Vehicles
Office Equipment
Accum. Depre. Of Office Equipment
Accounts Payable To Vendor
Value Added Tax - Out
Value Added Tax – Payable
Accrued Tax Art. 21
Differed Revenue
Salaries Payable
Accrued Expenses
Others Payable
Equity
Retained Earnings
Current Year Earnings
Historical Balancing
Sales Of Furniture
Sales Discounts
Sales Return
Purchase of Furniture
Purchase Discounts
Purchase Return
Freight In
Summary of Income
Selling Salaries Expense
Commission Expense
Selling THR & Bonus Expenses
Advertising Expenses
Selling Telephone/Fax/Internet Expense
Selling Insurance Expense
Selling Delivery Expenses
Depreciation of Vehicle
Vechicle Maintenance
Others Selling Expenses
General Adm Salaries Expenses
General Adm THR & Bonus Expenses
General Adm Telephone/Fax/Internet Expense
Water & Electricity Expenses
Depreciation of Building
Depreciation of Office Equipment
General Adm Insurance Expense
Office Supplies Expense
Jamsostek Expense
Donation
Others General Adm Expenses
Interest Income
Late Fees Collected
Other Income
Bank Charges
Late Charges Payment
Other Expense
TOTAL - -
-
ADJUSTMENT TRIAL BALANCE ADJUSTED INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
(4) (5) (6)
1.Selling Telp/Fax/Internet Expenses

2. General Telp/Fax/Internet Expenses
3. Water & Electricity Expenses
4. Commision Expenses
5. Selling THR & Bonus Expenses
1.Selling Telp/Fax/Internet Expenses
2. General Telp/Fax/Internet Expenses
3. Water & Electricity Expenses
4. Commision Expenses
5. Selling THR & Bonus Expenses
- - - - - -
-
- -
BALANCE SHEET
DEBIT CREDIT
(7)
- -
-
- -
STATEMENT OF INCOME
FOR PERIOD ENDED DECEMBER 31, 2010
ACCOUNT
DESCRIPTION AMOUNT (RUPIAH
NO.
Sales
Sales Of Furniture
Sales Discounts
Sales Return
Net Sales
Cost Of Goods Sold

Beginning Merchandise Inventory
Purchase of Furniture -
Purchase Discounts -
Purchase Return -
Net Purchases
Ending Merchandise Inventory
Cost of Material
Freight In
Cost of Goods Sold
Gross Profit
Marketing Expenses
Selling Salaries Expense
Commission Expense
Selling THR & Bonus Expenses
Advertising Expenses
Selling Telephone/Fax/Internet Expense
Selling Insurance Expense
Selling Delivery Expenses
Depreciation of Vehicle
Vechicle Maintenance
Others Selling Expenses
Total Marketing Expenses
General & Adm Expenses

General Adm Salaries Expenses
General Adm THR & Bonus Expenses
General Adm Telephone/Fax/Internet Expense
Water & Electricity Expenses
Depreciation of Building
Depreciation of Office Equipment
General Adm Insurance Expense
Office Supplies Expense
Jamsostek Expense
Donation
Others General Adm Expenses
Total General & Adm Expenses
Total Expenses
Profi from Operation
Other Income
Interest Income
Late Fees Collected
Other Income
Total Other Income
Other Expense
Bank Charges
Late Charges Payment
Other Expense
Total Other Expenses
Net Profit Before Tax

A FURNITURES
OF INCOME
DECEMBER 31, 2010
AMOUNT (RUPIAH)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
BALANCE SHEET
AS ON DECEMBER 31, 2010
ACCOUNT
DESCRIPTION AMOUNT (RUPIAH)
NO.
ASSETS
Current Assets
Cash -
Bank Citi Asia Rp. -
Deposit In Bank Citi Asia Rp. -
Accounts Receivables -
Allowance For Bad Debt -
Notes Receivables -
Merchandise Inventory -
Prepaid Insurance -
Prepaid Tax Art. 25 -
Value Added Tax – IN -
Goods Order Deposit -
Total Current Assets -
Fixed Assets
Building -
Accum. Depre. Of Building -
Vehicles -
Accum. Depre. Of Vehicles -
Office Equipment -
Accum. Depre. Of Office Equipment -
Total Fixed Assets -
Total Assets
Liabilities and Equities

Liabilities
Accounts Payable To Vendor -
Value Added Tax - Out -
Value Added Tax – Payable -
Accrued Tax Art. 21 -
Differed Revenue -
Salaries Payable -
Accrued Expenses -
Others Payable -
Total Liabilities -
Equities
Equity -
Retained Earnings -
Current Year Earnings -
Total Equities -
Total Liabilities and Equities

AMOUNT (RUPIAH)
-
-
STATEMENT OF RETAINED EARNING
ACCOUNT
NO.
Beginning -
Net Profit for The Year -
Ending Balance -
STATEMENT OF AGEING RECEIVABLES
CUSTOMER TOTAL DUE CURRENT 0 – 30 DAY 31 – 60 DAY

: PT. Aqua Indonesia - -
: PT. Bintang Sejahtera - -
: PT. Permata Hati - -
: PT. Tridarma Indonesia - -
: PT. Nusa Indah - -
TOTAL - - - -

STATEMENT OF AGEING PAYABLES
SUPPLIER TOTAL DUE CURRENT 0 – 30 DAY 31 – 60 DAY

: PT. Binalaksana - -
: PT. Binaniaga - -
: PT. Indonesia Jaya - -
: PT. Agung Jaya - -
: PT. Basoka Indonesia - -
TOTAL - - - -
Ø 30 DAY
Ø 30 DAY
-
TRIAL BALANCE
ACCOUNT
NO.
Cash -
Bank Citi Asia Rp. -
Deposit In Bank Citi Asia Rp. -
Accounts Receivables -
Allowance For Bad Debt - -
Notes Receivables -
Merchandise Inventory -
Prepaid Insurance -
Prepaid Tax Art. 25 -
Value Added Tax – IN -
Goods Order Deposit -
Suspense A/C -
Building -
Accum. Depre. Of Building - -
Vehicles -
Accum. Depre. Of Vehicles - -
Office Equipment -
Accum. Depre. Of Office Equipment - -
Accounts Payable To Vendor - -
Value Added Tax - Out -
Value Added Tax – Payable - -
Accrued Tax Art. 21 - -
Differed Revenue - -
Salaries Payable -
Accrued Expenses - -
Others Payable - -
Equity - -
Retained Earnings - -
Current Year Earnings - -
TOTAL - -

Erlin Sofiani 41118004 Praktikum

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Erlin Sofiani 41118004 Praktikum

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Nama Erlin Sofiani

PURCHASES JOURNAL (PJ)

(1) (2) (3) (4)

(2-21101) (5-1100) (1-1602) (6-2108)

84,150,000 76,500,000 7,650,000 -

(11) (12) (13)

SALES JOURNAL (SJ)

(1) (2) (3) (4)

(5) (6) (7)

VALUE ADDED TAX OUT (VAT-

CASH AND BANK RECEIPTS JOURNAL (CBRJ)

GRAND TOTAL 5,000,000 44,000,000 - - -

CASH AND BANK DISBURSEMENTS JOU

(1) (2) (3) (4)

4 CPV-12001 Vehicle Maintenance

125,350,000 88,000,000 600,000 60,000

GENERAL JOURNAL (GJ)

Account No. : 1-1101

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1102

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1103

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1201

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1202

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1203

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1301

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance √

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1401

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance √

Account No. : 1-1601

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-1602

DATE DESCRIPTION REF.

PT. BALQIS ISTANA FURNITURES

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES

Account No. : 1-9999

DATE DESCRIPTION REF.

PT. BALQIS ISTANA FURNITURES

Account No. : 1-2101

DATE DESCRIPTION REF.

Nov-10 30 Beginning Balance v

PT. BALQIS ISTANA FURNITURES