PT.

PURCH
De

Post
Date Doc. No. Description
Ref.

Des 1 F-TK01/12 PT. TELEKOMINDO

11 F-KM-11/12 PT. KOMUNIKA
22 F-JT-22/12 PT. JAYA TELINDO
29 F-AC-29/12 PT. ADICANGGIH

TOTAL

Date
Prepared by
Posted by

Post
Date Doc. No. Description
Ref.

DES 5 F-IG-12-01 MAJU SELULAR

9 F-IG-12-02 MAKMUR SELULAR
17 F-IG-12-03 INTI SELULAR
23 F-IG-12-04 GUNA CELL

TOTAL
139,860,000
 PT. INDOGA
CASH RECEIPTS
December
(In Rp.

Post
Date Doc. No. Description
Ref.

DES 1 BKM 12-01 TUAN NURHIDAYAT

2 BKM 12-02 MAKMUR SELULAR
4 BKM 12-03 INTI SELULAR
8 BKM 12-04 MAJU SELULAR
15 BKM 12-05 MAJU SELULAR

TOTAL

Date
Prepared by
Posted by

PT. INDOGA
CASH PAYMENTS
December
(In Rp.

Post
Date Doc. No. Description Ref.

DES 1 BKK 12-01 GAJI KARYAWAN (ACCRUED EXPENSE)

5 BKK 12-02 PT. KOMUNIKA (PELUNASAN UTANG DAGANG)
9 BKK 12-03 PT. JAYATELINDO (PELUNASAN UTANG DAGANG)
9 BKK 12-04 BANK "PERSEPSI" (PELUNASAN PAJAK)_

15 BKK 12-05 PT. TELEKOMINDO (PELUNASAN UTANG DAGANG)

16 BKK 12-06 BANK BNI (PEMBAYARAN ANGSURAN)

30 BKK 12-07 PT. PROPERTINDO (PEMBAYARAN SEWA COUNTER)

TOTAL
 Date
Prepared by
Posted by

PT. INDOGAWAI
PETTY CASH JOURNAL
December 2014
(In Rp.)

Date Doc. No. Description Post

Ref.
DES 1 VKK 12-01 Pemeliharaan Perlengkapan dan Peralatan
2 VKK 12-02 Pembelian Keperluan Rumah Tangga Kantor
3 VKK 12-03 Perjalanan Dinas Pemimpin
6 VKK 12-04 Pembelian Konsumsi Rapat Pimpinan
10 VKK 12-05 Pembayaran Listrik, Air, dan Telpon
11 VKK 12-06 Pembelian Konsumsi Untuk Tamu Pimpinan
16 VKK 12-07 Pembayaran Keamanan & Kebersihan
18 VKK 12-08 Pembayaran Pemasangan Iklan
22 VKK 12-09 Sumbangan Perayaan Tahun Baru 2015
24 VKK 12-10 Pembuatan Baligo dan Spanduk
VKK 12-11

Date
Prepared by
Posted by
 PT. INDOGAWAI
PURCHASES JOURNAL
December 2014
(In Rp.)
DEBIT
OTHERS
Merchandise Inventoy VAT - In
Acc. No Amount
153,500,000 15350000
253,000,000 25300000
123,700,000 12370000
116,400,000 11640000

646,600,000 64,660,000

Signature RECAPITUL
DEBIT
Acc. No
1-150
1-191
Total

PT. INDOGAWAI
SALES JOURNAL
December 2014
(In Rp.)
DEBIT
Accounts Cost of Merchandise OTHERS
Receivable Sold Acc. No. Amount
347,270,000 Rp225,500,000
311,080,000 Rp202,000,000
253,176,000 Rp157,500,000
153,846,000 Rp96,000,000

1,065,372,000 681,000,000
13986000 153,846,000
Date Signature
Prepared by
Posted by
 PT. INDOGAWAI
CASH RECEIPTS JOURNAL
December 2014
(In Rp.)
DEBIT CREDIT
OTHERS Accounts
Cash In Bank
Acc. No Amount Receivable
50,000,000
66,445,000 4-120 2055000 68,500,000
70,470,500 4-120 2179500 72,650,000
75,750,000 75,750,000
336,851,900 4-120 10418100 347,270,000

599,517,400 14,652,600 564,170,000

Signature RECAPITULATION
DEBIT
Acc. No Amount
1-110 599,517,400
4-120 14,652,600

TOTAL 614,170,000

PT. INDOGAWAI
CASH PAYMENTS JOURNAL
December 2014
(In Rp.)
DEBIT CREDIT
OTHERS
Accounts Payable Cash In Bank
Acc. No Amount
Wages & Salaries 63,545,000 63,545,000
53,655,000 53,655,000
63,450,000 63,450,000
Income Tax Article 21 Payable 6,024,500 56,276,500
VAT Payable 45,585,000
Income Tax Article 25/29 Payable 4,667,000
58,950,000 58,950,000
BNI Loan 9,100,000 16,607,500
Interest Expense 7,507,500
Prepaid Rent 72,000,000 72,000,000

176055000 208,429,000 384,484,000

 Signature RECAPITULATION
DEBIT
Acc. No Amount
2-110 176055000
6-180 63,545,000
2-132 6,024,500
2-130 45,585,000
2-134 4,667,000
2-210 9,100,000
9-110 7,507,500
1-180 72,000,000
TOTAL 384484000

PT. INDOGAWAI
PETTY CASH JOURNAL
December 2014
(In Rp.)
DEBET CREDIT
Account Name Acc. No. Amount Petty Cash
Other Operating Expense 6-200 2,615,500 2,615,500
Other Operating Expense 6-200 2,964,500 2,964,500
Other Operating Expense 6-200 3,500,000 3,500,000
Other Operating Expense 6-200 672,350 672,350
Accrued Expense 6-110 4,312,500 4,312,500
Other Operating Expense 6-200 375,200 375,200
Other Operating Expense 6-200 2,650,000 2,650,000
Other Operating Expense 6-200 1,250,000 1,250,000
Other Operating Expense 6-200 650,000 650,000
Advertising Expense 6-190 2,750,000 2,750,000
21,740,050 21,740,050
TOTAL

Signature RECAPITULATION
DEBET
Acc. No Amou
nt
6-200 14,677,550
6-110 4,312,500
6-190 2,750,000
TOTAL 21,740,050
 CREDIT DATE
OTHERS DES
Accounts Payable
Acc. No Amount
168,850,000
278,300,000
136,070,000
128,040,000

711,260,000

RECAPITULATION
DEBIT CREDIT
Amount Acc. No Amount
646,600,000 2-110 711,260,000
64,660,000
711,260,000 Total 711,260,000

CREDIT
Merchandise OTHERS
Sales VAT- Out
Inventory Acc. No. Amount
315,700,000 31570000 Rp225,500,000
282,800,000 28280000 Rp202,000,000
230,160,000 23016000 Rp157,500,000
139,860,000 13986000 Rp96,000,000

968,520,000 96,852,000 681,000,000

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
1-130 1,065,372,000 4-110 968,520,000
5-110 681,000,000 2-131 96,852,000
1-150 681,000,000

TOTAL 1,746,372,000 TOTAL 1,746,372,000

 CREDIT
OTHERS
Acc. No Amount
Stock Capital 50,000,000

50,000,000

RECAPITULATION
CREDIT
Acc. No Amount
3-110 50,000,000
1-130 564,170,000

TOTAL 614,170,000

CREDIT
OTHERS
Acc. No Amount
 RECAPITULATION
CREDIT
Acc. No Amount
1-110 384484000

TOTAL 384484000

RECAPITULATION
CREDIT
Acc. No Amo
unt
1-120 21,740,050

TOTAL 21,740,050
 PT. INDOGAWAI
GENERAL JOURNAL
December 2014
(In Rp.)
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
15 NK-12-1 Account Payable 21,230,000
VAT-In 1930000
Merchandise Inventory 19,300,000
19 NK 12/01 Sales Return & Allowance 21,840,000
VAT-Out 2,184,000
Account Receivable 24,024,000
Merchandise Inventory 15,600,000
Cost of Merchandise Sold 15,600,000
Depreciation Expense 3,125,000
ACC Depreciation 3,125,000
29 M-12-01 Cash In Bank 135,000,000
Accumulated Depreciation-Automobile 150,000,000
Loss On Sale Of Automobile 15,000,000
Automobile 300,000,000
29 M-12-02 Dividend 285,000,000
Dividend Payable 285,000,000

TOTAL

RECAPITULATION
DEBIT CREDIT

Acc. No Amount Acc. No Amount

2-110 1-191
4-130 1-Jan
2-131
1-150
6-150
1-110
1-341
8-130
3-140

TOTAL TOTAL

Date Signature
Prepared by
Posted by
 PT. INDOGAWAI
INVENTORY CARD
December 2014
(In Rp.)
1
2 Code : P-3110
3
4 Tpe : Galaxy Tab 2 7.0 Wifi
5 Location : Store Basement
6 Post Purchased Sold
7 Date Ref. Units Unit Cost Total Units Unit Cost
8
9 DES 1
10 1 15 1,600,000 24000000
11
12
13 5 32 1,500,000
14
15
16 9 23 1,500,000
17 11 35 1,600,000 56000000
18 15 3 1,600,000 4800000
19
20 17 24 1,600,000
21 19 1 1,600,000
22 22 20 1,600,000 32000000
23
24 23 10 1,600,000
25 29 13 1,650,000 21450000
26
27
28 TOTAL 86 138250000 90
29
30

INVENTORY CARD
December 2014
(In Rp.)
Code : P-3100
Tpe : Galaxy Tab 2 7.0 3G
Location : Store Basement
Post Purchased Sold
Date
Ref. Units Unit Cost Total Units Unit Cost
DES 1
1 20 2,600,000 52000000

5 29 2,500,000

9 31 2,500,000
 11 40 2,600,000 104000000
15 2 2,600,000 5200000
17 27 2,600,000
19 3 2,600,000
22 15 2,600,000 39000000

23 12 2,600,000
29 18 2,650,000 47700000

TOTAL 95 247900000 102

INVENTORY CARD
December 2014
(In Rp.)
Code : P-7300
Tpe : Galaxy Tab 8.9
Location : Store Basement
Post Purchased Sold
Date
Ref. Units Unit Cost Total Units Unit Cost
DES 1
1 25 3,100,000 77500000

5 35 3,000,000

9 30 3,000,000
11 30 3,100,000 93000000
15 3 3,100,000 9300000
17 18 3,100,000
19 2 3,100,000
22 17 3,100,000 52700000
23 17 3,100,000
29 15 3,150,000 47250000

TOTAL 90 279750000 102

OGAWAI
RY CARD
er 2014
Rp.)

Sold Balance
Total Units Unit Cost Total
55 1,500,000 82500000
55 1500000 82500000
15 1600000 24000000
48000000 23 1,500,000 34500000
15 1600000 24000000
34500000 15 1600000 24000000
50 1,600,000 80000000
53 1,600,000 84800000
38400000 29 1,600,000 46400000
1600000 28 1,600,000 44800000
48 1,600,000 76800000
16000000 38 1,600,000 60800000
38 1600000 60800000
13 1650000 21450000
138500000 13 1650000 21450000

Date Signature
Prepared by
Posted by

RY CARD
er 2014
Rp.)

Sold Balance
Total Units Unit Cost Total
60 2,500,000 150000000
60 2500000 150000000
20 2600000 52000000
72500000 31 2,500,000 77500000
20 2600000 52000000
77500000 20 2600000 52000000
 60 2,600,000 156000000
62 2,600,000 161200000
70200000 35 2,600,000 91000000
7800000 32 2,600,000 83200000
47 2,600,000 122200000

31200000 35 2,600,000 91000000

35 2600000 91000000
18 2650000 47700000
259200000 18 2650000 47700000

Date Signature
Prepared by
Posted by

RY CARD
er 2014
Rp.)

Sold Balance
Total Units Unit Cost Total
65 3,000,000 195000000
65 3000000 195000000
25 3100000 77500000
105000000 30 3,000,000 90000000
25 3100000 77500000
90000000 25 3100000 77500000
55 3,100,000 170500000
58 3,100,000 179800000
55800000 40 3,100,000 124000000
6200000 38 3,100,000 117800000
55 3,100,000 170500000
52700000 38 3,100,000 117800000
38 3100000 117800000
15 3150000 47250000
309700000 15 3150000 47250000

Date Signature
Prepared by
Posted by
 PT. INDOGAWAI
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
December 2014
(In Rp.)
DEBITOR: MAKMUR SELULAR NO. CS001 CREDITOR: PT. KOM
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
DEC 1 Beginning Balance 68,500,000 DEC
2 Cash Receipt Journal 68,500,000 0
9 Sales Journal 311,080,000 311,080,000
311,080,000

DEBITOR: MAJU SELULAR NO. CS002 DEBITOR: PT. TLEKO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Dec 1 Beginning Balance 75,750,000 Dec
5 Sales Journal 347,270,000 423,020,000
8 Cash Receipt Journal 75,750,000 347,270,000
15 Cash Receipt Journal 347,270,000 0
0

DEBITOR: INTI SELULAR NO. CS003 DEBITOR: PT. JAYAT

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
DEC 1 Beginning Balance 72,650,000 DEC
4 Cash Receipt Journal 72,650,000 0
17 Sales Journal 253,176,000 253,176,000
253,176,000

DEBITOR: GUNA CELL NO. DEBITOR: ADICANG

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
DEC 1 Beginning Balance DEC
23 Sales Journal 153,846,000 153,846,000
153,846,000
 PT. INDOGAWAI P
ACCOUNT PAYABLE SUBSIDIARY LEDGER RECAPITULATION O
December 2014 D
(In Rp.)
CREDITOR: PT. KOMUNIKA NO. SP001
BALANCE NO
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT 1
1 Beginning Balance 53,655,000 2
5 Cash Payment Journal 53,655,000 0 3
11 Purchase Journal 278,300,000 278,300,000 4
278,300,000

NO
DEBITOR: PT. TLEKOMINDO NO. SP002 1
BALANCE 2
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT 3
1 Beginning Balance 58,950,000 4
1 Purchase Journal 168,850,000 227,800,000
15 Cash Payment Journal 58,950,000 168,850,000
168,850,000
NO
1
2
DEBITOR: PT. JAYATELINDO NO. SP003 3
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
1 Beginning Balance 63,450,000
9 Cash Payment Journal 63,450,000 0
22 Purchase Journal 136,070,000 136,070,000
136,070,000

DEBITOR: ADICANGGIH NO.

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
1 Beginning Balance
29 Purchase Journal 128,040,000 128,040,000
 PT. INDOGAWAI
RECAPITULATION OF ACCOUNT RECEIVABLE LEDGER G
December 2014
(In Rp.)
ACCOUNT: Cash In Bank
DEBITOR NAME AMOUNT
DATE
MAKMUR SELULAR 311,080,000
MAJU SELULAR 0 DEC 31
INTI SELULAR 253,176,000 31
GUNA CELL 153,846,000 31
718,102,000 31
31
31
CREDITORS NAME AMOUNT 31
PT. KOMUNIKA 278,300,000
PT. TELEKOMINDO 168,850,000 ACCOUNT: Petty Cash
PT. JAYATELINDO 136,070,000
DATE
PT. ADICANGGIH 128,040,000
711,260,000 DEC 31
31
31
ITEM NAME QTY PRICE AMOUNT 31
Galaxy Tab 2 7.0 Wifi 13 1650000 21450000 31
Galaxy Tab 2 7.0 3G 18 2650000 47700000 31
Galaxy Tab 8.9 15 3150000 47250000 31

TOTAL 7450000 116400000 ACCOUNT: Account Receivable

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Allowance of Doubtful Debt

DATE

DEC 31
31
31
31
31
 31
31

ACCOUNT: Merchandise Inventory

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Office Suplies

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Prepaid Insurance

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Prepaid Rent

DATE

DEC 31
31
31
31
31
31
 31

ACCOUNT: VAT (Value Added Tax) Receivabble

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: VAT (Value Added Tax) In

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Prepaid Income Tax Article 25

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Land
DATE

DEC 31
31
31
31
31
31
31
ACCOUNT: Bulding
DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Acc. Depreciation - Building

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Euipment
DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Acc. Depreciation - Equipment

DATE

DEC 31
31
31
31
31
31
31
ACCOUNT: Automobile
DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Acc. Depreciation - Automobile

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Account Payable

DATE

DEC 31
31
31
31
31
31
31

ACCOUNT: Accrued Expense

DATE

DEC 31
31
31
31
31
31
31
 PT. INDOGAWAI
GENERAL LEDGER
December 2014
(In Rp.)
ACCOUNT: Cash In Bank ACCOUNT NO 1-110 ACCOUNT: VAT (V
BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 708,565,000 DEC
Sales Journal 708,565,000
Cash Receipt Journal 599,517,400 1,308,082,400
Purchase Journal 1,308,082,400
Cash Payment Journal 384,484,000 923,598,400
General Joutnal (Memorial) 135,000,000 1,058,598,400
Petty Cash Journal 1,058,598,400

ACCOUNT: Petty Cash ACCOUNT NO 1-120 ACCOUNT: VAT (V

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 45,200,000 DEC
Sales Journal 45,200,000
Cash Receipt Journal 45,200,000
Purchase Journal 45,200,000
Cash Payment Journal 45,200,000
General Joutnal (Memorial) 45,200,000
Petty Cash Journal 21,740,050 23,459,950

ACCOUNT: Account Receivable ACCOUNT NO 1-130 ACCOUNT:Income

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 216,900,000 DEC
Sales Journal 1,065,372,000 1,282,272,000
Cash Receipt Journal 564,170,000 718,102,000
Purchase Journal 718,102,000
Cash Payment Journal 718,102,000
General Joutnal (Memorial) 24,024,000 694,078,000
Petty Cash Journal 694,078,000

ACCOUNT: Allowance of Doubtful Debt ACCOUNT NO 1-140 ACCOUNT: Incom

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 42,250,000 DEC
Sales Journal 42,250,000
Cash Receipt Journal 42,250,000
Purchase Journal 42,250,000
Cash Payment Journal 42,250,000
 General Joutnal (Memorial) 42,250,000
Petty Cash Journal 42,250,000

ACCOUNT: Merchandise Inventory ACCOUNT NO 1-150 ACCOUNT: Incom

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 427,500,000 DEC
Sales Journal 681,000,000 253,500,000
Cash Receipt Journal 253,500,000
Purchase Journal 646,600,000 393,100,000
Cash Payment Journal 393,100,000
General Joutnal (Memorial) 15,600,000 19,300,000 389,400,000
Petty Cash Journal 389,400,000

ACCOUNT: Office Suplies ACCOUNT NO1-160 ACCOUNT: Divide

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 52,130,000 DEC
Sales Journal 52,130,000
Cash Receipt Journal 52,130,000
Purchase Journal 52,130,000
Cash Payment Journal 52,130,000
General Joutnal (Memorial) 52,130,000
Petty Cash Journal 52,130,000

ACCOUNT: Prepaid Insurance ACCOUNT NO 1-170 ACCOUNT: BNI Ba

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 130,400,000 DEC
Sales Journal 130,400,000
Cash Receipt Journal 130,400,000
Purchase Journal 130,400,000
Cash Payment Journal 130,400,000
General Joutnal (Memorial) 130,400,000
Petty Cash Journal 130,400,000

ACCOUNT: Prepaid Rent ACCOUNT NO 1-180 ACCOUNT: Stock

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance DEC
Sales Journal
Cash Receipt Journal
Purchase Journal
Cash Payment Journal 72,000,000 72,000,000
General Joutnal (Memorial) 72,000,000
 Petty Cash Journal 72,000,000

ACCOUNT: VAT (Value Added Tax) Receivabble ACCOUNT NO 1-190 ACCOUNT: Retain
BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance DEC
Sales Journal
Cash Receipt Journal
Purchase Journal
Cash Payment Journal
General Joutnal (Memorial)
Petty Cash Journal

ACCOUNT: VAT (Value Added Tax) In ACCOUNT NO 1-191 ACCOUNT: Divide

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance DEC
Sales Journal
Cash Receipt Journal
Purchase Journal 64,660,000 64,660,000
Cash Payment Journal 64,660,000
General Joutnal (Memorial) 1930000 62,730,000
Petty Cash Journal 62,730,000

ACCOUNT: Prepaid Income Tax Article 25 ACCOUNT NO 1-192 ACCOUNT: Sales

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 25,675,000 DEC
Sales Journal 25,675,000
Cash Receipt Journal 25,675,000
Purchase Journal 25,675,000
Cash Payment Journal 25,675,000
General Joutnal (Memorial) 25,675,000
Petty Cash Journal 25,675,000

ACCOUNT: Land ACCOUNT NO 1-310 ACCOUNT: Sales D

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 1,900,000,000 DEC
Sales Journal 1,900,000,000
Cash Receipt Journal 1,900,000,000
Purchase Journal 1,900,000,000
Cash Payment Journal 1,900,000,000
General Joutnal (Memorial) 1,900,000,000
Petty Cash Journal 1,900,000,000
ACCOUNT: Bulding ACCOUNT NO 1-320 ACCOUNT: Sales R
BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 2,640,000,000 DEC
Sales Journal 2,640,000,000
Cash Receipt Journal 2,640,000,000
Purchase Journal 2,640,000,000
Cash Payment Journal 2,640,000,000
General Joutnal (Memorial) 2,640,000,000
Petty Cash Journal 2,640,000,000

ACCOUNT: Acc. Depreciation - Building ACCOUNT NO 1-321 ACCOUNT: Cost o

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 649,000,000 DEC
Sales Journal 649,000,000
Cash Receipt Journal 649,000,000
Purchase Journal 649,000,000
Cash Payment Journal 649,000,000
General Joutnal (Memorial) 649,000,000
Petty Cash Journal 649,000,000

ACCOUNT: Euipment ACCOUNT NO 1-330 ACCOUNT: Utilitie

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 720,000,000 DEC
Sales Journal 720,000,000
Cash Receipt Journal 720,000,000
Purchase Journal 720,000,000
Cash Payment Journal 720,000,000
General Joutnal (Memorial) 720,000,000
Petty Cash Journal 720,000,000

ACCOUNT: Acc. Depreciation - Equipment ACCOUNT NO 1-331 ACCOUNT: Office

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 352,500,000 DEC
Sales Journal 352,500,000
Cash Receipt Journal 352,500,000
Purchase Journal 352,500,000
Cash Payment Journal 352,500,000
General Joutnal (Memorial) 352,500,000
Petty Cash Journal 352,500,000
ACCOUNT: Automobile ACCOUNT NO 1-340 ACCOUNT: Doubtf
BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 600,000,000 DEC
Sales Journal 600,000,000
Cash Receipt Journal 600,000,000
Purchase Journal 600,000,000
Cash Payment Journal 600,000,000
General Joutnal (Memorial) 300,000,000 300,000,000
Petty Cash Journal 300,000,000

ACCOUNT: Acc. Depreciation - Automobile ACCOUNT NO 1-341 ACCOUNT: Spoila

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 293,750,000 DEC
Sales Journal 293,750,000
Cash Receipt Journal 293,750,000
Purchase Journal 293,750,000
Cash Payment Journal 293,750,000
General Joutnal (Memorial) 150,000,000 143,750,000
Petty Cash Journal 143,750,000

ACCOUNT: Account Payable ACCOUNT NO 2-110 ACCOUNT: Depre

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 176,055,000 DEC
Sales Journal 176,055,000
Cash Receipt Journal 176,055,000
Purchase Journal 711,260,000 887,315,000
Cash Payment Journal 176055000 711,260,000
General Joutnal (Memorial) 21,230,000 690,030,000
Petty Cash Journal 690,030,000

ACCOUNT: Accrued Expense ACCOUNT NO 2-120 ACCOUNT: Insura

BALANCE
DESCRIPTION P/R DEBIT CREDIT DATE
DEBIT CREDIT
Beginning Balance 67,857,500 DEC
Sales Journal 67,857,500
Cash Receipt Journal 67,857,500
Purchase Journal 67,857,500
Cash Payment Journal 67,857,500
General Joutnal (Memorial) 67,857,500
Petty Cash Journal 4,312,500 63,545,000
ACCOUNT: VAT (Value Added Tax) Payable ACCOUNT NO 2-130
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 45,585,000
31 Sales Journal 45,585,000
31 Cash Receipt Journal 45,585,000
31 Purchase Journal 45,585,000
31 Cash Payment Journal 45,585,000 0
31 General Joutnal (Memorial) 0
31 Petty Cash Journal 0

ACCOUNT: VAT (Value Added Tax) Out ACCOUNT NO 2-131

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance
31 Sales Journal 96,852,000 96,852,000
31 Cash Receipt Journal 96,852,000
31 Purchase Journal 96,852,000
31 Cash Payment Journal 96,852,000
31 General Joutnal (Memorial) 2,184,000 94,668,000
31 Petty Cash Journal 94,668,000

ACCOUNT:Income Tax Article 21 Payable ACCOUNT NO 2-132

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 6,024,500
31 Sales Journal 6,024,500
31 Cash Receipt Journal 6,024,500
31 Purchase Journal 6,024,500
31 Cash Payment Journal 6,024,500 0
31 General Joutnal (Memorial) 0
31 Petty Cash Journal 0

ACCOUNT: Income Tax Article 23 Payable ACCOUNT NO 2-133

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
 31 General Joutnal (Memorial)
31 Petty Cash Journal

ACCOUNT: Income Tax Article 25/29 Payable ACCOUNT NO 2-134

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 4,667,000
31 Sales Journal 4,667,000
31 Cash Receipt Journal 4,667,000
31 Purchase Journal 4,667,000
31 Cash Payment Journal 4,667,000 0
31 General Joutnal (Memorial) 0
31 Petty Cash Journal 0

ACCOUNT: Dividend Payable ACCOUNT NO 2-135

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial) 285,000,000 285,000,000
31 Petty Cash Journal 285,000,000

ACCOUNT: BNI Bank, Loan ACCOUNT NO 2-210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 500,500,000
31 Sales Journal 500,500,000
31 Cash Receipt Journal 500,500,000
31 Purchase Journal 500,500,000
31 Cash Payment Journal 9,100,000 491,400,000
31 General Joutnal (Memorial) 491,400,000
31 Petty Cash Journal 491,400,000

ACCOUNT: Stock Capital ACCOUNT NO 3-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 3,750,000,000
31 Sales Journal 3,750,000,000
31 Cash Receipt Journal 50,000,000 3,800,000,000
31 Purchase Journal 3,800,000,000
31 Cash Payment Journal 3,800,000,000
31 General Joutnal (Memorial) 3,800,000,000
 31 Petty Cash Journal 3,800,000,000

ACCOUNT: Retained Earning ACCOUNT NO 3-130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 1,104,002,000
31 Sales Journal 1,104,002,000
31 Cash Receipt Journal 1,104,002,000
31 Purchase Journal 1,104,002,000
31 Cash Payment Journal 1,104,002,000
31 General Joutnal (Memorial) 1,104,002,000
31 Petty Cash Journal 1,104,002,000

ACCOUNT: Dividend ACCOUNT NO 3-140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial) 285,000,000 285,000,000
31 Petty Cash Journal 285,000,000

ACCOUNT: Sales ACCOUNT NO 4-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 2,895,000,000
31 Sales Journal 968,520,000 3,863,520,000
31 Cash Receipt Journal 3,863,520,000
31 Purchase Journal 3,863,520,000
31 Cash Payment Journal 3,863,520,000
31 General Joutnal (Memorial) 3,863,520,000
31 Petty Cash Journal 3,863,520,000

ACCOUNT: Sales Discount ACCOUNT NO 4-120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 66,450,000
31 Sales Journal 66,450,000
31 Cash Receipt Journal 66,450,000
31 Purchase Journal 66,450,000
31 Cash Payment Journal 66,450,000
31 General Joutnal (Memorial) 66,450,000
31 Petty Cash Journal 66,450,000
ACCOUNT: Sales Return and Allowance ACCOUNT NO 4-130
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial) 21,840,000 21,840,000
31 Petty Cash Journal 21,840,000

ACCOUNT: Cost of Merchandise Sold ACCOUNT NO 5-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 985,955,000
31 Sales Journal 681,000,000 1,666,955,000
31 Cash Receipt Journal 1,666,955,000
31 Purchase Journal 1,666,955,000
31 Cash Payment Journal 1,666,955,000
31 General Joutnal (Memorial) 15,600,000 1,651,355,000
31 Petty Cash Journal 1,651,355,000

ACCOUNT: Utilities Expense ACCOUNT NO 6-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 51,955,000
31 Sales Journal 51,955,000
31 Cash Receipt Journal 51,955,000
31 Purchase Journal 51,955,000
31 Cash Payment Journal 51,955,000
31 General Joutnal (Memorial) 51,955,000
31 Petty Cash Journal 51,955,000

ACCOUNT: Office Supplies Expense ACCOUNT NO 6-120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 46,650,000
31 Sales Journal 46,650,000
31 Cash Receipt Journal 46,650,000
31 Purchase Journal 46,650,000
31 Cash Payment Journal 46,650,000
31 General Joutnal (Memorial) 46,650,000
31 Petty Cash Journal 46,650,000
ACCOUNT: Doubtful Debts Expense ACCOUNT NO 6-131
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 34,454,000
31 Sales Journal 34,454,000
31 Cash Receipt Journal 34,454,000
31 Purchase Journal 34,454,000
31 Cash Payment Journal 34,454,000
31 General Joutnal (Memorial) 34,454,000
31 Petty Cash Journal 34,454,000

ACCOUNT: Spoilage Expense ACCOUNT NO 6-140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 16,867,000
31 Sales Journal 16,867,000
31 Cash Receipt Journal 16,867,000
31 Purchase Journal 16,867,000
31 Cash Payment Journal 16,867,000
31 General Joutnal (Memorial) 16,867,000
31 Petty Cash Journal 16,867,000

ACCOUNT: Depreciation Expense ACCOUNT NO 6-150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 272,250,000
31 Sales Journal 272,250,000
31 Cash Receipt Journal 272,250,000
31 Purchase Journal 272,250,000
31 Cash Payment Journal 272,250,000
31 General Joutnal (Memorial) 3,125,000 275,375,000
31 Petty Cash Journal 275,375,000

ACCOUNT: Insurance Expense ACCOUNT NO 6-160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
31 Beginning Balance 65,200,000
31 Sales Journal 65,200,000
31 Cash Receipt Journal 65,200,000
31 Purchase Journal 65,200,000
31 Cash Payment Journal 65,200,000
31 General Joutnal (Memorial) 65,200,000
31 Petty Cash Journal 65,200,000
ACCOUNT: Wages and Salaries ACCOUNT NO 6-180
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 705,650,000
31 Sales Journal 705,650,000
31 Cash Receipt Journal 705,650,000
31 Purchase Journal 705,650,000
31 Cash Payment Journal 63,545,000 769,195,000
31 General Joutnal (Memorial) 769,195,000
31 Petty Cash Journal 769,195,000

ACCOUNT: Advertising Expense ACCOUNT NO 6-190

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 54,375,000
31 Sales Journal 54,375,000
31 Cash Receipt Journal 54,375,000
31 Purchase Journal 54,375,000
31 Cash Payment Journal 54,375,000
31 General Joutnal (Memorial) 54,375,000
31 Petty Cash Journal 2,750,000 57,125,000

ACCOUNT: Other Operating Expense ACCOUNT NO 6-200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 68,745,000
31 Sales Journal 68,745,000
31 Cash Receipt Journal 68,745,000
31 Purchase Journal 68,745,000
31 Cash Payment Journal 68,745,000
31 General Joutnal (Memorial) 68,745,000
31 Petty Cash Journal 14,677,550 83,422,550

ACCOUNT: Interest Income ACCOUNT NO 8-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 35,150,000
31 Sales Journal 35,150,000
31 Cash Receipt Journal 35,150,000
31 Purchase Journal 35,150,000
31 Cash Payment Journal 35,150,000
 31 General Joutnal (Memorial) 35,150,000
31 Petty Cash Journal 35,150,000

ACCOUNT: Gain (Loss) on Sale of Fixe ACCOUNT NO 8-130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial) 15,000,000 15,000,000
31 Petty Cash Journal

ACCOUNT: Freights Collected ACCOUNT NO 8-140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 10,122,000
31 Sales Journal 10,122,000
31 Cash Receipt Journal 10,122,000
31 Purchase Journal 10,122,000
31 Cash Payment Journal 10,122,000
31 General Joutnal (Memorial) 10,122,000
31 Petty Cash Journal 10,122,000

ACCOUNT: Late Fees Collected ACCOUNT NO 8-150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 7,843,000
31 Sales Journal 7,843,000
31 Cash Receipt Journal 7,843,000
31 Purchase Journal 7,843,000
31 Cash Payment Journal 7,843,000
31 General Joutnal (Memorial) 7,843,000
31 Petty Cash Journal 7,843,000

ACCOUNT: Interest Expense ACCOUNT NO 9-110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 339,585,000
31 Sales Journal 339,585,000
31 Cash Receipt Journal 339,585,000
31 Purchase Journal 339,585,000
31 Cash Payment Journal 7,507,500 347,092,500
31 General Joutnal (Memorial) 347,092,500
 31 Petty Cash Journal 347,092,500

ACCOUNT: Bank Service Charge ACCOUNT NO 9-120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 30,547,000
31 Sales Journal 30,547,000
31 Cash Receipt Journal 30,547,000
31 Purchase Journal 30,547,000
31 Cash Payment Journal 30,547,000
31 General Joutnal (Memorial) 30,547,000
31 Petty Cash Journal 30,547,000

ACCOUNT: Income Tax Article 4(2) ACCOUNT NO 9-140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 19,929,000
31 Sales Journal 19,929,000
31 Cash Receipt Journal 19,929,000
31 Purchase Journal 19,929,000
31 Cash Payment Journal 19,929,000
31 General Joutnal (Memorial) 19,929,000
31 Petty Cash Journal 19,929,000

ACCOUNT: Income Tax Expense ACCOUNT NO 9-145

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial)
31 Petty Cash Journal

ACCOUNT: Late Fees Expense ACCOUNT NO 9-150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
DEC 31 Beginning Balance 15,133,000
31 Sales Journal 15,133,000
31 Cash Receipt Journal 15,133,000
31 Purchase Journal 15,133,000
31 Cash Payment Journal 15,133,000
31 General Joutnal (Memorial) 15,133,000
31 Petty Cash Journal 15,133,000
 PT. INDOGAWAI
GENERAL JOURNAL - ADJUSTING ENTRIES
December 2014
(In Rp.)
POST.
DATE DOC. NO DESCRIPTION REF DEBIT
Dec 31 M-12-03 Depreciation Expense 11000000
Acc. Depreciation-Buildings
Depreciation Expense 7500000
Acc. Depreciation- Equipment
Depreciation Expense 3125000
Acc. Depreciation-Automobile
M-12-03 Utilities Expense 5,645,000
Account Payable / Accrued Expense/ Expense Payable
M-12-03 Insurance Expense 8150000
Prepaid Insurance
M-12-03 Office Supplies Expense 20579000
Office Supplies
M-12-03 Allowance of Doubtful Debt 2,112,500
Doubtful Debt Expense
M-12-03 VAT Out 94,668,888
VAT In
VAT Payable

M-12-03 Income Tax Expense/ Prepaid PPh 25 2,915,000

Income Tax Article 25/29 payable / pph 25-payable
M-12-03 Cash In Bank 2,162,700
Bank Service Charge 202,300
Interest Income
Income Tax Article 4(2) Expense 357,500
Income Tax Payable
M-12-03 Wages and Salarie Expense 72,097,475
Income Tax Article 21 Payable/ pph 21
Accrued expense
 RECAPITULATION
DEBIT CREDIT
Acc.
No Amount Acc. No Amount

T TOTAL
O
T
AL Date Signature
Prepared by
Posted by
 1
CREDIT 2 TRIAL BALANCE
3 ACC. NO DESCRIPTION
4
5
DEBIT
6
11000000 7 1-110 Cash in Bank
8
9 1-120 Petty Cash
10
7500000 11 1-130 Accounts Receivable
12
13
14 1-140 Allowance of Doubtful Debt
15
3125000 16 1-150 Merchandise Inventory
17
18 1-160 Office Supplies
19
20 1-170 Prepaid Insurance
5,645,000 21
22
23 1-180 Prepaid Rent
24
8150000 25 1-190 VAT (Value Added Tax) Receivable
26
27
28 1-191 VAT (Value Added Tax) In
29
20579000 30 1-192 Prepaid Income Tax Article 25
31
32
33
1-310 Land
34
2,112,500 35 1-320 Buildings
36
37 1-321 Acc. Depreciation – Buildings
38
62,730,000 39 1-330 Equipment
40
41 1-331 Acc. Depreciaton – Equipment
31,938,888 42
43
62,730,000 1-340 Automobile
1-341 Acc. Depreciation - Automobile
2,915,000 2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2,365,000 2-131 VAT (Value Added Tax) Out
2-132 Income Tax Article 21 Payable
357,500 2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
6,765,125 2-135 Dividend Payable
65,332,350 2-210 BNI Bank, Loan
3-110 Stock Capital
3-130 Retained Earnings
3-140 Dividend
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-131 Doubtful Debts Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
 6-160 Insurance Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Others Operating Expense
8-110 Interest Income
8-130 Gain (Loss) on Sale of Fixed Asset
8-140 Freights Collected
8-150 Late Fees Collected
9-110 Interest Expenses
9-120 Bank Service Charges
9-140 Income Tax Article 4(2) Expense
9-145 Income Tax Expense
9-150 Late Fees Expenses

Net Income
TOTAL

PT. INDOGAWAI
BANK RECONTILIATION-BNI
December 2014
(In Rp.)

Cash balance per bank statement

Cash balance per books

Add :
Less:

Adjusted cash balance per books

 PT. INDOGAWAI
WORKING SHEET
December 2014
(In Rp.)
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
 OGAWAI
NTILIATION-BNI
ber 2014
Rp.)

Date Signature
Prepared by
 PT. INDOGAWAI
INCOME STATEMENT
December 2014
(In Rp.)
STATEMENT OF FINANCIAL POSITION  REVENUES
DEBIT CREDIT

Net Sales

Less : Cost of Merchandise Sold

Gross Profit
OPERATING EXPENSE

Total Operating Expense

Operating Profit
OTHER REVENUES / GAINS

Total Other Revenues/Gains

OTHER EXPENSE / LOSSES

Net Income

Prepared by
 PT. INDOGAWAI
RETAINED EARNINGS STATEMENT
December 2014
(In Rp.)

Prepared by

ST

ASSET
CURRENT ASSET

TOTAL CURRENT ASSET

FIXED ASSETS
TOTAL FIXED ASSETS
TOTAL ASSET

PT. INDOGAWAI
CASH FLOW STATEMENT
December 2014
(In Rp.)

CASH FLOW FROM OPERATING ACTIVITIES

Cash receipts:

Cash Receipts from Operating Activities

Cash payments:

Cash Payments from Operating Activities

Net cash provided by operating activities

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

Net increase/decrease in cash

Cash at December 31, 2014

Cash at December 31, 2014

Prepared by
 PT. INDOGAWAI
INCOME STATEMENT
December 2014
(In Rp.)

Date Signature
 PT. INDOGAWAI
INED EARNINGS STATEMENT
December 2014
(In Rp.)

Date Signature

PT. INDOGAWAI
STATEMENT OF FINANCIAL POSITION
December 2014
(In Rp.)
LIABILITIES
CURRENT LIABILITIES

TOTAL CURRENT LIABILITIES

LONG TERM LIABILITY

TOTAL LIABILITIY

OWNER'S EQUITY
 TOTAL OWNER'S EQUITY
TOTAL LIABILTIES & OWNER'S EQUITY

Date
Prepared by

PT. INDOGAWAI
CASH FLOW STATEMENT
December 2014
(In Rp.)
Date Signature
 PT. INDOGAWAI
GENERAL JOURNAL - CLOSING ENTRIES
December 2014
(In Rp.)

DATE DOC. NO DESCRIPTION

TOTAL

RECAPITULATION
DEBIT
Acc. No Amount
Total
Signature
PT. INDOGAWAI
URNAL - CLOSING ENTRIES
December 2014
(In Rp.)
Page: GJ 01
POST.
REF DEBIT CREDIT

RECAPITULATION Date Signature

CREDIT Prepared by
Acc. No Amount Posted by
Total
 PT. INDOGAWAI
GENERAL LEDGER
December 2014
(In Rp.)
ACCOUNT: Cash In Bank ACCOUNT NO
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 708,565,000
31 Sales Journal 708,565,000
31 Cash Receipt Journal Err:509 Err:509

ACCOUNT: Petty Cash ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 45,200,000
31 Sales Journal 45,200,000
31 Cash Receipt Journal 45,200,000

ACCOUNT: Account Receivable ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 216,900,000
31 Sales Journal Err:509 Err:509
31 Cash Receipt Journal Err:509 Err:509

ACCOUNT: Allowance of Doubtful Debt ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Merchandise Inventory ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 427,500,000
31 Sales Journal Err:509
31 Cash Receipt Journal

ACCOUNT: Office Suplies ACCOUNT NO1-160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 52,130,000
31 Sales Journal 52,130,000
31 Cash Receipt Journal 52,130,000
ACCOUNT: Prepaid Insurance ACCOUNT NO
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 130,400,000
31 Sales Journal 130,400,000
31 Cash Receipt Journal 130,400,000

ACCOUNT: Prepaid Rent ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: VAT (Value Added Tax) Receivabble ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: VAT (Value Added Tax) In ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Prepaid Income Tax Article 25 ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 25,675,000
31 Sales Journal 25,675,000
31 Cash Receipt Journal 25,675,000

ACCOUNT: Land ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 1,900,000,000
31 Sales Journal 1,900,000,000
31 Cash Receipt Journal 1,900,000,000

ACCOUNT: Bulding ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
 DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 2,640,000,000
31 Sales Journal 2,640,000,000
31 Cash Receipt Journal 2,640,000,000

ACCOUNT: Acc. Depreciation - Building ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Euipment ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 720,000,000
31 Sales Journal 720,000,000
31 Cash Receipt Journal 720,000,000
31 Purchase Journal 720,000,000
31 Cash Payment Journal 720,000,000
31 General Joutnal (Memorial) 720,000,000
31 Petty Cash Journal 720,000,000

ACCOUNT: Acc. Depreciation - Equipment ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Automobile ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance 600,000,000
31 Sales Journal 600,000,000
31 Cash Receipt Journal 600,000,000

ACCOUNT: Acc. Depreciation - Automobile ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Account Payable ACCOUNT NO

 BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

ACCOUNT: Accrued Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
 1-110 ACCOUNT: VAT (Value Added Tax) Payable ACCOUNT NO
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-120 ACCOUNT: VAT (Value Added Tax) Out ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal Err:509
31 Cash Receipt Journal

1-130 ACCOUNT:Income Tax Article 21 Payable ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-140 ACCOUNT: Income Tax Article 23 Payable ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
42,250,000 DEC 31 Beginning Balance
42,250,000 31 Sales Journal
42,250,000 31 Cash Receipt Journal

1-150 ACCOUNT: Income Tax Article 25/29 Payable ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
Err:509 31 Sales Journal
Err:509 31 Cash Receipt Journal

ACCOUNT: Dividend Payable ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
 1-170 ACCOUNT: BNI Bank, Loan ACCOUNT NO
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-180 ACCOUNT: Stock Capital ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal Err:509

1-190 ACCOUNT: Retained Earning ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-191 ACCOUNT: Dividend ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-192 ACCOUNT: Sales ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal Err:509
31 Cash Receipt Journal

1-310 ACCOUNT: Sales Discount ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-320 ACCOUNT: Sales Return and Allowance ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
 DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-321 ACCOUNT: Cost of Merchandise Sold ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
649,000,000 DEC 31 Beginning Balance
649,000,000 31 Sales Journal Err:509
649,000,000 31 Cash Receipt Journal

1-330 ACCOUNT: Utilities Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Joutnal (Memorial)
31 Petty Cash Journal

1-331 ACCOUNT: Office Supplies Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
352,500,000 DEC 31 Beginning Balance
352,500,000 31 Sales Journal
352,500,000 31 Cash Receipt Journal

1-340 ACCOUNT: Doubtful Debts Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

1-341 ACCOUNT: Spoilage Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
293,750,000 DEC 31 Beginning Balance
293,750,000 31 Sales Journal
293,750,000 31 Cash Receipt Journal

2-110 ACCOUNT: Depreciation Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
176,055,000 DEC 31 Beginning Balance
176,055,000 31 Sales Journal
176,055,000 31 Cash Receipt Journal

2-120 ACCOUNT: Insurance Expense ACCOUNT NO

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
CREDIT
67,857,500 DEC 31 Beginning Balance
67,857,500 31 Sales Journal
67,857,500 31 Cash Receipt Journal
CCOUNT NO 2-130 ACCOUNT: Wages and Salaries
BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
45,585,000 DEC 31 Beginning Balance
45,585,000 31 Sales Journal
45,585,000 31 Cash Receipt Journal

CCOUNT NO 2-131 ACCOUNT: Advertising Expense

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
DEC 31 Beginning Balance
Err:509 31 Sales Journal
Err:509 31 Cash Receipt Journal

CCOUNT NO 2-132 ACCOUNT: Other Operating Expense

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
6,024,500 DEC 31 Beginning Balance
6,024,500 31 Sales Journal
6,024,500 31 Cash Receipt Journal

CCOUNT NO 2-133 ACCOUNT: Interest Income

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

CCOUNT NO 2-134 ACCOUNT: Gain (Loss) on Sale of Fixe

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
4,667,000 DEC 31 Beginning Balance
4,667,000 31 Sales Journal
4,667,000 31 Cash Receipt Journal

CCOUNT NO 2-135 ACCOUNT: Freights Collected

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
CCOUNT NO 2-210 ACCOUNT: Late Fees Collected
BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
500,500,000 DEC 31 Beginning Balance
500,500,000 31 Sales Journal
500,500,000 31 Cash Receipt Journal

CCOUNT NO 3-110 ACCOUNT: Interest Expense

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
3,750,000,000 DEC 31 Beginning Balance
3,750,000,000 31 Sales Journal
Err:509 31 Cash Receipt Journal

CCOUNT NO 3-130 ACCOUNT: Bank Service Charge

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
1,104,002,000 DEC 31 Beginning Balance
1,104,002,000 31 Sales Journal
1,104,002,000 31 Cash Receipt Journal

CCOUNT NO 3-140 ACCOUNT: Income Tax Article 4(2)

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
DEC 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal

CCOUNT NO 4-110 ACCOUNT: Income Tax Expense

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
2,895,000,000 DEC 31 Beginning Balance
Err:509 31 Sales Journal
Err:509 31 Cash Receipt Journal

CCOUNT NO 4-120 ACCOUNT: Late Fees Expense

BALANCE
DATE DESCRIPTION P/R DEBIT
DEBIT CREDIT
66,450,000 DEC 31 Beginning Balance
66,450,000 31 Sales Journal
66,450,000 31 Cash Receipt Journal

CCOUNT NO 4-130
BALANCE
 DEBIT CREDIT

CCOUNT NO 5-110
BALANCE
DEBIT CREDIT
985,955,000
Err:509
Err:509

CCOUNT NO 6-110
BALANCE
DEBIT CREDIT
51,955,000
51,955,000
51,955,000
51,955,000
51,955,000
51,955,000
51,955,000

CCOUNT NO 6-120
BALANCE
DEBIT CREDIT
46,650,000
46,650,000
46,650,000

CCOUNT NO 6-131
BALANCE
DEBIT CREDIT
34,454,000
34,454,000
34,454,000

CCOUNT NO 6-140
BALANCE
DEBIT CREDIT
16,867,000
16,867,000
16,867,000

CCOUNT NO 6-150
 BALANCE
DEBIT CREDIT
272,250,000
272,250,000
272,250,000

CCOUNT NO 6-160
BALANCE
DEBIT CREDIT
65,200,000
65,200,000
65,200,000
 PT. INDOGAWAI
GENERAL JOURNAL - CLOSING ENTRIES
December 2014
(In Rp.)
ACCOUNT NO 6-180 AMOUNT
ACC. NO ACCOUNT NAME
BALANCE DEBIT
CREDIT
DEBIT CREDIT
705,650,000
705,650,000
705,650,000

ACCOUNT NO 6-190
BALANCE
CREDIT
DEBIT CREDIT
54,375,000
54,375,000
54,375,000

ACCOUNT NO 6-200
BALANCE
CREDIT
DEBIT CREDIT
68,745,000
68,745,000
68,745,000

ACCOUNT NO 8-110
BALANCE
CREDIT
DEBIT CREDIT
35,150,000
35,150,000
35,150,000

ACCOUNT NO 8-130
BALANCE
CREDIT
DEBIT CREDIT

ACCOUNT NO 8-140
BALANCE Amount Amount
CREDIT
DEBIT CREDIT
10,122,000
10,122,000
10,122,000
ACCOUNT NO 8-150
BALANCE
CREDIT
DEBIT CREDIT
7,843,000
7,843,000
7,843,000

ACCOUNT NO 9-110
BALANCE
CREDIT
DEBIT CREDIT
339,585,000
339,585,000
339,585,000

ACCOUNT NO 9-120
BALANCE
CREDIT
DEBIT CREDIT
30,547,000
30,547,000
30,547,000

ACCOUNT NO 9-140
BALANCE
CREDIT
DEBIT CREDIT
19,929,000
19,929,000
19,929,000

ACCOUNT NO 9-145
BALANCE
CREDIT
DEBIT CREDIT

ACCOUNT NO 9-150
BALANCE
CREDIT
DEBIT CREDIT
15,133,000
15,133,000
15,133,000
ENTRIES

AMOUNT
CREDIT