PT.

LP3i
SALES JOURNAL
DESEMBER,31 2018
(dalam rupiah)
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION
ACCOUNT RECEIVABLE SALES VAT OUT

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
 PT. LP3i
PURCHASE JOURNAL
DESEMBER,31 2018
(dalam rupiah)
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION MERCHANDISE
VAT IN ACCOUNT PAYABLE
INVENTORY

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
 PT. LP3i
CASH RECEIPT JOURNAL
DESEMBER, 31 2018
(dalam rupiah)
DEBIT CREDIT
INVOICE OTHERS
DATE DESCRIPTION SALES ACCOUNT
NO. CASH ACCOUNT
DISCOUNT RECEIVABLE ACCOUNT TOTAL
NO.

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
 PT. LP3i
CASH DISBURSMENT JOURNAL
DESEMBER, 31 2018
(dalam rupiah)
DEBIT CREDIT
INVOICE OTHERS
DATE DESCRIPTION ACCOUNT
NO. ACCOUNT CASH
PAYABLE ACCOUNT TOTAL
NO.

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
 PT. LP3i
GENERAL JOURNAL
DESEMBER, 31 2018
(dalam rupiah)

INVOICE
DATE DESCRIPTION REF DEBIT CREDIT
NO

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
 PT. LP3i
INVENTORY CARD
NAME ; LAPTOP ASUS, CODE ; 501ROG
DESEMBER, 31 2018
(dalam rupiah)
Metode : FIFO

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO.
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 PT. LP3i
INVENTORY CARD
NAME ; LAPTOP ACER, CODE ; 601PRE
DESEMBER, 31 2018
(dalam rupiah)
Metode : FIFO
IN OUT BALANCE
INVOICE
DATE DESCRIPTION
NO.
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 PT. LP3i
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE
DESEMBER, 31 2018
(dalam rupiah)

TOKO CYBER KODE : C001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

TOKO RAZER KODE : C002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

TOKO REXSUS KODE : C003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
 PT. LP3i
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
DESEMBER, 31 2018
(dalam rupiah)

PT. ZEPPETO KODE : S001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

PT. GARENA KODE : S002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

PT. GAMESCOOL KODE : S003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
 PT. LP3i
LIST OF ACCOUNT RECEIVABLE
DESEMBER, 31 2018
(dalam rupiah)

NO COSTUMER BALANCE

TOTAL

PT. LP3i
LIST OF ACCOUNT PAYABLE
DESEMBER, 31 2018
(dalam rupiah)

NO SUPPLIER BALANCE

TOTAL
 PT. LP3i
GENERAL LEDGER
DESEMBER, 31 2018
(dalam rupiah)

Nama : CASH No.Account : 1-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : ACCOUNT RECEIVABLE No.Account : 1-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : ALLOWANCE FOR DOUBTFUL DEBT No.Account : 1-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : MERCHANDISE INVENTORY No.Account : 1-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : STORE SUPPLIES No.Account : 1-1500
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : PREPAID INSURANCE No.Account : 1-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : PREPAID RENT No.Account : 1-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : PREPAID ADVERTISING No.Account : 1-1800

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : VAT IN No.Account : 1-1810

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : PREPAID VAT No.Account : 1-1820
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : EQUIPMENT No.Account : 1-2100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : ACC.DEPR.EQUIPMENT No.Account : 1-2110

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : ACCOUNT PAYABLE No.Account : 2-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : EXPENSE PAYABLE No.Account : 2-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : INCOME TAX PAYABLE No.Account : 2-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : VAT PAYABLE No.Account : 2-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : VAT OUT No.Account : 2-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : DIVIDEND PAYABLE No.Account : 2-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : BANK DANAMON LOAN No.Account : 2-2100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : CAPITAL STOCK No.Account : 3-1100
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : RETAINED EARNING No.Account : 3-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : DIVIDEND No.Account : 3-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : INCOME SUMMARY No.Account : 3-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : SALES No.Account : 4-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : SALES RETURN No.Account : 4-1200
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : SALES DISCOUNT No.Account : 4-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : COST OF GOOD SOLD No.Account : 5-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : ADVERTISING EXPENSES No.Account : 6-1000

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : TELEPHONE & ELECTRICITY EXPENSES No.Account : 6-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : STORE SUPPLIES EXPENSES No.Account : 6-1200
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : BAD DEBT EXPENSES No.Account : 6-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : DEPRECIATION of EQUIPMENT EXPENSES No.Account : 6-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : INSURANCE EXPENSES No.Account : 6-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : RENT EXPENSES No.Account : 6-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : WAGES & SALARIES EXPENSES No.Account : 6-1700
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : OTHER OPERATING EXPENSES No.Account : 6-1800

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : INTEREST REVENUE No.Account : 8-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : INTEREST EXPENSES No.Account : 9-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : BANK SERVICE CHARGE No.Account : 9-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nama : INCOME TAX EXPENSES No.Account : 9-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
 PT. LP3i
TRIAL BALANCE
DESEMBER, 31 2018
(dalam rupiah)
NO.ACC ACCOUNT NAME DEBIT CREDIT