PT CEMERLANG

GENERAL JOURNAL (ADJUSTMENT)

Month : December 2011
(in rupiahs)
Page. : 1
EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER REF
Dec 31 BM12-1 Cash in Bank 1-1100 627.000
Bank Service Charge 8-1200 23.000
Interest Revenue 7-1100 650.000

31 BM12-2 Store Supplies Expenses 6-1200 6.650.000

Store Supplies 1-1600 6.650.000

Rent Expense 6-1600 2.500.000

Prepaid Rent 1-1800 2.500.000

Insurance Expense 6-1500 1.250.000

Prepaid Insurance 1-1700 1.250.000

Bad Debts Expenses 6-1300 1.171.150

Allowance for Doubtful Debt 1-1400 1.171.150

31 BM12-3 Depreciation Expenses 6-1400 1.250.000

Equipment Accum Dep 1-2200 1.250.000

Wages & Salaries 6-1700 3.500.000

Expense Payable 2-1200 3.500.000

Telephone & Electricity Expenses 6-1100 2.500.000

Expense Payable 2-1200 2.500.000

31 BM12-4 PPN Outcome 2-1500 14.190.000

PPN Income 1-1910 Rp 12.661.000
PPN Payable 2-1400 Rp 1.529.000

Income Tax Expense 8-1300 14.506.981

Prepaid Tax 1-1900 12.000.000
Income Tax Payable 2-1300 2.506.981

TOTAL 48.168.131 48.168.131

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
1-1100 627.000 1-1400 1.171.150
1-1920 - 1-1600 6.650.000
2-1500 14.190.000 1-1700 1.250.000
6-1100 2.500.000 1-1800 2.500.000
6-1200 6.650.000 1-1910 12.661.000
6-1300 1.171.150 1-2200 1.250.000
6-1400 1.250.000 2-1200 6.000.000
6-1500 1.250.000 2-1300 2.506.981
6-1600 2.500.000 2-1400 1.529.000
6-1700 3.500.000 7-1100 650.000
8-1200 23.000 1-1900 12.000.000
8-1300 14.506.981 -

Total 48.168.131 Total 48.168.131