PT.

LP3i
SALES JOURNAL
DESEMBER,31 2018
(dalam rupiah)
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION
ACCOUNT RECEIVABLE SALES VAT OUT
Des 6 F-AJ/40 Toko Rexsus 134,420,000 122,200,000 12,220,000

TOTAL 134,420,000 122,200,000 12,220,000

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
1-1200 134,420,000 2-1500 12,220,000
4-1100 122,200,000

134,420,000 134,420,000
 PT. LP3i
PURCHASE JOURNAL
DESEMBER,31 2018
(dalam rupiah)
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION MERCHANDISE
VAT IN ACCOUNT PAYABLE
INVENTORY
Des 20 F/PM-130 PT. Gamescool 167,200,000 16,720,000 183,920,000

TOTAL 167,200,000 16,720,000 183,920,000

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
1-1810 16,720,000 2-1100 183,920,000
1-1400 167,200,000

183,920,000 183,920,000
 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.
Des 10 BKM-01 Toko Cyber 24,750,000 24,750,000
16 BKM-02 Toko Rexsus 111,950,300 2,284,700 114,235,000
25 BKM-03 Toko Razer 21,780,000 21,780,000
28 BKM-04 Toko Cyber 165,495,000 Sales 4-1100 150,450,000
VAT Out 2-1500 15,045,000

TOTAL 323,975,300 2,284,700 160,765,000

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
1-1100 323,975,300 1-1200 160,765,000
4-1300 2,284,700 2-1500 15,045,000
4-1100 150,450,000
326,260,000 326,260,000
 PT. LP3i
CASH DISBURSMENT JOURNAL
DESEMBER, 31 2018
(dalam rupiah)
DEBIT CREDIT
INVOICE OTHERS
DATE DESCRIPTION ACCOUNT
NO. ACCOUNT CASH
PAYABLE ACCOUNT TOTAL
NO.
Des 1 BKK-01 Pembayaran Utang Gaji Expenses Payable 2-1200 1,200,000 1,200,000
3 BKK-02 Pembayaran Brosur Advertising Expenses 6-1000 800,000 800,000
11 BKK-03 Pembayaran Telpon & Listrik Telephone & Electricity Exp 6-1100 2,050,000 2,050,000
14 BKK-04 Pembelian Peralatan Equipment 1-2100 10,000,000 10,000,000
15 BKK-05 PT. GARENA 17,820,000 17,820,000
17 BKK-06 Pembelian Perlengkapan Store Supplies 1-1500 4,000,000 4,000,000
24 BKK-07 Pembayaran Utang Deviden Dividend Payable 2-1600 4,235,000 4,235,000
30 BKK-08 Pembayaran Beban Lain" Other Operating Expenses 6-1800 1,000,000 1,000,000
31 BKK-09 PT. GAMESCOOL 132,330,000 132,330,000

TOTAL 150,150,000 173,435,000

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
1-1500 4,000,000 1-1100 173,435,000
1-2100 10,000,000
2-1100 150,150,000
2-1200 1,200,000
2-1600 4,235,000
6-1000 800,000
6-1100 2,050,000
6-1800 1,000,000
173,435,000 173,435,000
 PT. LP3i
GENERAL JOURNAL
DESEMBER, 31 2018
(dalam rupiah)

INVOICE
DATE DESCRIPTION REF DEBIT CREDIT
NO
Des 6 F-AJ/40 Cost Of Good Sold 5-1100 120,000,000
Merchandise Inventory 1-1400 120,000,000

11 RJ-001 Sales Return 4-1200 18,350,000

VAT Out 2-1500 1,835,000
Account Receivable 1-1200 20,185,000
Merchandise Inventory 1-1400 18,000,000
Cost Of Good Sold 5-1100 18,000,000

27 ND-001 Account Payable 2-1100 51,590,000

VAT In 1-1810 4,690,000
Merchandise Inventory 1-1400 46,900,000

28 BKM-004 Cost Of Good Sold 5-1100 146,000,000

Merchandise Inventory 1-1400 146,000,000

TOTAL 355,775,000 355,775,000

RECAPITULATION
DEBET KREDIT
Acc. No TOTAL Acc. No TOTAL
1-1400 18,000,000 1-1200 20,185,000
2-1100 51,590,000 1-1400 312,900,000
2-1500 1,835,000 1-1810 4,690,000
4-1200 18,350,000 5-1100 18,000,000
5-1100 266,000,000

355,775,000 355,775,000
 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
Des 1 Saldo Awal 30 10,000,000 300,000,000
6 F-AJ/40 Penjualan 8 10,000,000 80,000,000 22 10,000,000 220,000,000
11 RJ-001 Retur Penjualan 1 10,000,000 10,000,000 23 10,000,000 230,000,000
20 F/PM-130 Pembelian 10 10,200,000 102,000,000 23 10,000,000 230,000,000
10 10,200,000 102,000,000
27 ND-001 Retur Pembelian 3 10,200,000 30,600,000 23 10,000,000 230,000,000
7 10,200,000 71,400,000
28 BKM-04 Penjualan Tunai 9 10,000,000 90,000,000 14 10,000,000 140,000,000
7 10,200,000 71,400,000

21 211,400,000
 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
Des 1 Saldo Awal 25 8,000,000 200,000,000
6 F-AJ/40 Penjualan 5 8,000,000 40,000,000 20 8,000,000 160,000,000
11 RJ-001 Retur Penjualan 1 8,000,000 8,000,000 21 8,000,000 168,000,000
20 F/PM-130 Pembelian 8 8,150,000 65,200,000 21 8,000,000 168,000,000
8 8,150,000 65,200,000
27 ND-001 Retur Pembelian 2 8,150,000 16,300,000 21 8,000,000 168,000,000
6 8,150,000 48,900,000
28 BKM-04 Penjualan Tunai 7 8,000,000 56,000,000 14 8,000,000 112,000,000
x 6 8,150,000 48,900,000

20 160,900,000
 PT. LP3i
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE
DESEMBER, 31 2018
(dalam rupiah)

TOKO CYBER KODE : C001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 24,750,000
10 Pelunasan 24,750,000 -

TOKO RAZER KODE : C002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 21,780,000
25 Pelunasan 21,780,000 -

TOKO REXSUS KODE : C003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 37,125,000
6 Penjualan (F/AJ-40) 134,420,000 171,545,000
11 Retur Penjualan (RJ-001) 20,185,000 151,360,000
16 Pelunasan (BKM-002) 114,235,000 37,125,000
 PT. LP3i
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
DESEMBER, 31 2018
(dalam rupiah)

PT. ZEPPETO KODE : S001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 27,060,000

27,060,000

PT. GARENA KODE : S002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 17,820,000
15 Pembayaran 17,820,000 -

PT. GAMESCOOL KODE : S003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 16,830,000
20 Pembelian 183,920,000 200,750,000
27 Return Pembelian 51,590,000 149,160,000
30 Pembayaran 132,330,000 16,830,000

16,830,000
 PT. LP3i
LIST OF ACCOUNT RECEIVABLE
DESEMBER, 31 2018
(dalam rupiah)

NO COSTUMER BALANCE
C001 Toko Cyber -
C002 Toko Razer -
C003 Toko Rexsus 37,125,000

TOTAL 37,125,000

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

NO SUPPLIER BALANCE
S001 PT. Zeppeto 27,060,000
S002 PT. Garena -
S003 PT. Gamescool 16,830,000

TOTAL 43,890,000
 PT. LP3i
GENERAL LEDGER
DESEMBER, 31 2018
(dalam rupiah)

Nama : CASH No.Account : 1-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 68,550,000
31 Cash Receipt Journal 323,975,300 392,525,300
31 Cash Disbursment Journal 173,435,000 219,090,300

Nama : ACCOUNT RECEIVABLE No.Account : 1-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 83,655,000
31 Sales Journal 134,420,000 218,075,000
31 Cash Receipt Journal 160,765,000 57,310,000
31 General Journal 20,185,000 37,125,000

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 12,210,000

Nama : MERCHANDISE INVENTORY No.Account : 1-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 500,000,000
31 Purchase Journal 167,200,000 667,200,000
31 General Journal 294,900,000 372,300,000

Nama : STORE SUPPLIES No.Account : 1-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 5,200,000
31 Cash Disbursment Journal 4,000,000 9,200,000
Nama : PREPAID INSURANCE No.Account : 1-1600
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 8,280,000

Nama : PREPAID RENT No.Account : 1-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 10,400,000

Nama : PREPAID ADVERTISING No.Account : 1-1800

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 1,990,000

Nama : VAT IN No.Account : 1-1810

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 31 Saldo Awal 16,720,000 16,720,000
31 General Journal 4,690,000 12,030,000

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
Des 1 Saldo Awal 25,600,000
31 Cash Disbursment Journal 10,000,000 35,600,000

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 7,320,000

Nama : ACCOUNT PAYABLE No.Account : 2-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 61,710,000
31 Purchase Journal 183,920,000 245,630,000
31 Cash Disbursment Journal 150,150,000 95,480,000
31 General Journal 51,590,000 43,890,000

Nama : EXPENSE PAYABLE No.Account : 2-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 8,500,000
31 Cash Disbursment Journal 1,200,000 7,300,000

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
Des 31 Sales Journal 12,220,000 12,220,000
31 Cash Receipt Journal 15,045,000 27,265,000
31 General Journal 1,835,000 25,430,000

Nama : DIVIDEND PAYABLE No.Account : 2-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 4,235,000
31 Cash Disbursment Journal 4,235,000 -

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 99,000,000

Nama : CAPITAL STOCK No.Account : 3-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 277,000,000
Nama : RETAINED EARNING No.Account : 3-1200
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 248,770,000

Nama : DIVIDEND No.Account : 3-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 5,300,000

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
Des 1 Saldo Awal 106,850,000
31 Sales Journal 122,200,000 229,050,000
31 Cash Receipt Journal 150,450,000 379,500,000

Nama : SALES RETURN No.Account : 4-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 12,600,000
31 General Journal 18,350,000 30,950,000
Nama : SALES DISCOUNT No.Account : 4-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 7,310,000
31 Cash Receipt Journal 2,284,700 9,594,700

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 43,550,000
31 General Journal 248,000,000 291,550,000

Nama : ADVERTISING EXPENSES No.Account : 6-1000

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 1,775,000
31 Cash Disbursment Journal 800,000 2,575,000

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 5,900,000
31 Cash Disbursment Journal 2,050,000 7,950,000

Nama : STORE SUPPLIES EXPENSES No.Account : 6-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 3,100,000
Nama : BAD DEBT EXPENSES No.Account : 6-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 7,050,000

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 4,905,000

Nama : INSURANCE EXPENSES No.Account : 6-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 6,400,000

Nama : RENT EXPENSES No.Account : 6-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 12,220,000

Nama : WAGES & SALARIES EXPENSES No.Account : 6-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 3,430,000
Nama : OTHER OPERATING EXPENSES No.Account : 6-1800
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 11,000,000
31 Cash Disburment Journal 1,000,000 12,000,000

Nama : INTEREST REVENUE No.Account : 8-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 7,900,000

Nama : INTEREST EXPENSES No.Account : 9-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 1,970,000

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

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 2,200,000

Nama : INCOME TAX EXPENSES No.Account : 9-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Awal 1,110,000
 PT. LP3i
TRIAL BALANCE
DESEMBER, 31 2018
(dalam rupiah)
NO.ACC ACCOUNT NAME DEBIT CREDIT
1-1100 Cash 219,090,300
1-1200 Account Receivable 37,125,000
1-1300 Allowance for Doubtful Debt 12,210,000
1-1400 Merchandise Inventory 372,300,000
1-1500 Store Supplies 9,200,000
1-1600 Prepaid Insurance 8,280,000
1-1700 Prepaid Rent 10,400,000
1-1800 Prepaid Advertising 1,990,000
1-1810 VAT In 12,030,000
1-1820 Prepaid VAT
1-2100 Equipment 35,600,000
1-2110 Acc. Depr. Of Equipment 7,320,000
2-1100 Account Payable 43,890,000
2-1200 Expense Payable 7,300,000
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out 25,430,000
2-1600 Dividend Payable
2-2100 Bank Danamon Loan 99,000,000
3-1100 Capital Stock 277,000,000
3-1200 Retained Earning 248,770,000
3-1300 Dividend 5,300,000
3-1400 Income Summary
4-1100 Sales 379,500,000
4-1200 Sales Return 30,950,000
4-1300 Sales Discount 9,594,700
5-1100 Cost Of Good Sold 291,550,000
6-1000 Advertising Expense 2,575,000
6-1100 Telephone & Electricity Expense 7,950,000
6-1200 Store Supplies Expense 3,100,000
6-1300 Bad Debt Expense 7,050,000
6-1400 Depreciation of Equipment Expense 4,905,000
6-1500 Insurance Expense 6,400,000
6-1600 Rent Expense 12,220,000
6-1700 Wages & Salaries Expense 3,430,000
6-1800 Other Operating Expense 12,000,000
8-1100 Interest Revenue 7,900,000
9-1100 Interest Expense 1,970,000
9-1200 Bank Service Charge 2,200,000
9-1300 Income Tax Expense 1,110,000
TOTAL 1,108,320,000 1,108,320,000