LIST ACCOUNT

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI

Current Assets
1-1100 Cash in Bank Kas di Bank
1-1200 Petty Cash Kas Kecil
1-1300 Accounts Receivable Piutang Dagang
1-1400 Allowance of Doubtful Debt Penyisihan/Cadangan Kerugian Piutang
1-1500 Merchandise Inventory Persediaan Barang Dagangan
1-1600 Office Supplies Perlengkapan Kantor
1-1700 Prepaid Insurance Uang Muka/Persekot Asuransi
1-1810 Value Added Tax (VAT) In Pajak Pertambahan Nilai (PPN) Masukan
Long Term Investment
1-2100 Stock Investment Investasi dalam bentuk saham
Fixed Assets
1-3100 Equipment Peralatan
1-3110 Equipment Acc. Depreciation Akumulasi Penyusutan Peralatan
Current Liabilities
2-1100 Account Payable Utang Dagang
2-1200 Vat Out PPN Keluaran
2-1300 Salaries Payable Utang Gaji
Long Term Liabilities
2-2100 BNI 46 Bank Loan Utang Bank Jangka Panjang
Equity
3-1100 Stock Capital Modal Saham
3-1200 Retained Earning Saldo Laba Periode Lalu
3-1300 Income Summary Ikhtisar laba Rugi
Revenues
4-1100 Sales Penjualan Barang Dagangan
4-1200 Sales Discount Potongan Penjualan Barang Dagangan
Cost of Goods Sold
5-1100 Cost of Goods Sold Harga Pokok Barang Dagangan
5-1200 Freight Paid Ongkos Angkut
5-1300 Purchase Discount Potongan Pembelian Barang Dagangan
Operating Expense
6-1100 Telephone & Electricity Expense Beban Telepon dan Listrik
6-1200 Office Supplies Expense Beban Perlengkapan Toko
6-1300 Depreciation Equiment Expense Beban Depresiasi (Peralatan)
6-1400 Bad Debt Expense Beban Kerugian Penghapusan Piutang
6-1500 Insurance Expense Beban Asuransi
6-1600 Wages and Salaries Expense Beban Upah dan Gaji
6-1700 Others Operating Expense Beban beban Operasi Lainnya
6-1800 Advertising Expense Beban Iklan
Others Revenues and Gains
8-1100 Interest Income Pendapatan Bunga
Others Expenses and Loses
9-1100 Interest Expense Beban Bunga
Nama Anggi Anugrah Bintara
NIM 65200005
Prodi Akuntansi Ak. 2A
Dosen Pengampu Catur Martian Fajar
 PT PUSAKA MOTOR
TRIAL BALANCE
Per 30 November 2012

KODE NAMA AKUN DEBET

1-1100 Cash in Bank Rp 78,384,000
1-1200 Petty Cash Rp 9,200,000
1-1300 Account Receivable Rp 151,635,000
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory Rp 1,119,000,000
1-1600 Office Supplies Rp 14,950,000
1-1700 Prepaid Insurance Rp 27,600,000
1-1810 Value Added Tax (VAT) In Rp -
1-3100 Equipment Rp 138,000,000
1-3110 Equipment Accumulated Depreciation
2-1100 Account Payable
2-1200 Value Added Tax (VAT) Out
2-2100 BNI 46 Bank Loan
3-1100 Stock Capital
3-1200 Retained Earning
4-1100 Sales
4-1200 Sales Discount Rp 25,000,000
5-1100 Cost of Good Sold Rp 619,800,000
5-1200 Freight paid Rp 3,100,000
5-1300 Purchase Discount
6-1100 Telephone & Electricity Expense Rp 10,000,000
6-1200 Office Supplies Expense Rp 3,795,000
6-1300 Depreciation Equiment Expense Rp 20,000,000
6-1400 Bad Debt Expense Rp 25,000,000
6-1500 Insurance Expense Rp 20,000,000
6-1600 Wages and Salaries Rp 45,000,000
6-1700 Other Operating Expense Rp 9,200,000
6-1800 Advertising Expense Rp 2,530,000
8-1100 Interest Income
9-1100 Interest Expense Rp 3,500,000
Total Rp 2,325,694,000

1.    Daftar Saldo Account Receivable (30 November 2012)

No. Nama No. Faktur

1 Honda Merdeka HM-11/25
2 Selamat Motor SM-11/26
 Jumlah

2.    Daftar Saldo Account Payable (30 November 2012)

No. Nama No. Faktur

1 PT. Andi Jaya Abadi AJ. 152
2 PT. Rahayu RYU. 129
3 PT. DEF DF. 201
Jumlah

3. Daftar Saldo Merchandise Inventory (30 November 2012)

No. Kode Produk Nama Produk

1 HSCP Honda Scoopy
2 HBT Honda Beat
Jumlah

4. Daftar Customer
No. Customer Addres
C001 Honda Merdeka Jl. Pemuda II No. 7 Sukabumi
C002 Selamat Lestari Jl. Veteran II No. 20 Sukabumi

5. Daftar Supplier
No. Customer Addres
S001 PT. Andi Jaya Motor Jl. Cikiray No. 40 Jakarta
S002 PT. Rahayu Motor Jl. Dewi Sartika No. 12 Jakarta
S003 PT. DEF Jl. Raya Serpong No. 4 Jakarta

6. Daftar Produk
No. Kode Produk Nama Produk
1 HSCP Honda Scoopy
2 HBT Honda Beat
 KREDIT

Rp 14,950,000

Rp 30,360,000
Rp 130,900,000
Rp -
Rp 690,000,000
Rp 475,000,000
Rp 174,484,000
Rp 716,800,000

Rp 85,000,000

Rp 8,200,000

Rp 2,325,694,000

Tanggal Termyn Saldo Piutang

11/29/2011 3/10 – n/30 Rp 84,425,000
11/23/2011 3/10 – n/30 Rp 67,210,000
 Rp 151,635,000

Tanggal Termyn Saldo Utang Dagang

11/23/2012 4/10 – n/30 Rp 43,780,000
11/20/2012 4/10 – n/30 Rp 58,080,000
11/28/2012 4/10 – n/30 Rp 29,040,000
Rp 130,900,000

Quantity Price/Unit Saldo

50 13000000 Rp 650,000,000
35 13400000 Rp 469,000,000
Rp 1,119,000,000

Telephone
(0266) 222280
(0266) 214411

Telephone
(021) 7631234
(021) 7100332
(021) 5630100
Dokumen Transaksi No. 1

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

VOUCHER KAS KECIL Nomor

Tanggal

Dibayarkan Kepada : Percetakan “azzahra”

Jumlah : Rp. 1.000.000,00
Dengan Huruf : Sata Juta Rupiah
Keterangan : Pembuatan Brosur Perusahaan

Disetujui Oleh : Dibayar Oleh :

YRU Ii0
YRU ANDI

Dokumen Transaksi No. 2

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456

Sukabumi 32121

BUKTI PENGELUARAN KAS Nomor

Tanggal

Tanggal
Cek
Cek √ Nomor Cek : CB12-001
Dibayarkan Kepada : Karyawan
Jumlah : Rp. 6.900.000,00
Dengan Huruf : Enam Juta Sembilan Ratus Ribu Rupiah
Keterangan : Pembayaran gaji karyawan bulan November 2012

Disetujui Oleh : Dibayar Oleh :

YRU IIO
YRU IIO
Dokumen Transaksi No. 3

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

VOUCHER KAS KECIL Nomor

Tanggal

Dibayarkan Kepada : Toko AA

Jumlah : Rp. 250.000
Dengan Huruf : Dua ratus lima Puluh Ribu Rupiah
Keterangan : Pembelian ATK Bulan November 2012

Disetujui Oleh : Dibayar Oleh :

YRU IIO
YRU ANDI

Dokumen

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

BUKTI PENERIMAAN KAS Nomor

Tanggal

Tanggal
Cek
Uang Tunai -- Cek √ Nomor Cek : HM21
Diterima Dari : Honda Merdeka
Jumlah : Rp. 49.295.400,00
Dengan Huruf : Empat Puluh Sembilan Juta Dua Ratus Sembilan Puluh Lima Ribu Empat Ratus Rup
Keterangan : Pelunasan Faktur SM-11/25 tertanggal 29 November 2009

Disetujui Oleh : Dibayar Oleh :

 YRU IIO
YRU IIO

Ket* Perhatian termin penjualan 3/10,n/30 (29/11 ke 8/12) !!!

Dokumen Transaksi No. 5

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

FAKTUR
No. F12-1
Kepada Yth.
Honda Merdeka Tanggal Kirim : 8 Desember 2009
Purchase Order : 121
Termin : 3/10, n/30

Jumlah : Rp. 532.730.000,00

Dengan Huruf : Lima Ratus Tiga Puluh Dua Juta Tujuh Ratus Tiga Puluh Ribu Rupiah
Keterangan : Rincian Sebagai Berikut

Q Item No. Description

22 HSPY Honda Scopy
10 HBT Honda Beat

Disetujui Oleh : Salesman :

YRU Deni
YRU Deni

Dokumen Transaksi No. 6

 PT. Pusaka Motor
Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121
NOTA KREDIT
No. NK 12-1

Kepada Yth
Atas Faktur No. F12-1
Honda Merdeka

:
Jumlah : Rp. 83.600.000,00
Dengan Huruf : Delapan puluh Tiga Juta Enam Ratus Ribu Rupiah

: Pengembalian 3 buah Honda Scooy @ R. 14.900.000 Plus PPN

Keterangan
Pengembalian 2 buah Honda Beat @ R. 15.650.000 Plus PPN

Manajer Salesmen

SBY ANY

Dokumen Transaksi No. 7

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

BUKTI PENGELUARAN KAS Nomor

Tanggal

Tanggal
Cek

Cek √ Nomor Cek : CB12-002

Dibayarkan Kepada : PT. DEF
Jumlah : Rp. 27.878.400,00
 Dengan Huruf : Dua Puluh Tujuh Juta Delapan Ratus Tujuh Puluh Delapan Ribu Empat Ratus Rupia

Keterangan : Pelunasan Faktur DF.201 tertanggal 28 November 2012

Disetujui Oleh : Dibayar Oleh :

YRU IIO
YRU IIO

Ket *Perhatikan syarat pembeliann 4/10,n/30

Dokumen Transaksi No. 8

PT. DEF
Jl. Raya Serpong No. 40 Telp.(021)5630100
Tangerang 57345

FAKTUR

Kepada Yth.
PT. PUSAKA MOTOR Tanggal Kirim : 13 Desember 2012
Purchase Order : 13S
Termin : 4/10, n/30

Jumlah : Rp. 621.500.000,00

Dengan Huruf : Enam Ratus Dua Puluh Satu Juta Lima Ratus Ribu Rupiah

Keterangan : Rincian Sebagai Berikut

Q Item No. Description

28 HSPY Honda Scoopy
15 HBT Honda Beat

Diterima Oleh :
 Deki
Deki

Dokumen Transaksi No. 9

PT. DEF
Jl. Raya Serpong No. 40 Telp. (021)5630100
Tangerang

NOTA DEBET

Kepada Yth.
PT. PUSAKA MOTOR Atas Faktur No. : D. 301
Tertanggal : 13 Desember 2012

Jumlah : Rp. 87.120.000,00

Dengan Huruf : Delapan Puluh Tujuh Juta Seratus Dua Puluh Ribu Rupiah
Keterangan : Rincian Sebagai Berikut

Q Item No. Description

3 HSPY Honda Scoopy
3 HBT Honda Beat

Diterima Oleh : Bagian Penjualan :

Ibas Anas

Dokumen Transaksi No. 10

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

NOTA KONTAN
No. KT01
 Kepada Yth.
Selamat Lestari Tanggal Kirim : 15 Desember 2012
Purchase Order : 122
Termin : Cash

Jumlah : Rp. 465.520.000,00

Dengan Huruf : Empat Ratus Enam Puluh Lima Juta Lima Ratus Dua Puluh Ribu Rupiah
Keterangan : Rincian Sebagai Berikut

Q Item No. Description

10 HSPY Honda Scoopy

18 HBT Honda Beat

Disetujui Oleh : Salesman :

YRU deny
YRU Deni

Dokumen Transaksi No. 11

PT. Pusaka Motor

Jl. Jend. Soedirman No. 20 A Telp. (0266) 222123 Fax. (0266)456
Sukabumi 32121

BUKTI PENGELUARAN KAS Nomor

Tanggal

Tanggal
Cek
Cek √ Nomor Cek : CB12-004
Dibayarkan Kepada : Bank BNI 46
Jumlah : Rp. 37.950.000,-
Dengan Huruf : Tiga Puluh Tujuh Juta Sembilan Ratus Lima Puluh Ribu Rupiah
Keterangan : Pembayaran angsuran pinjaman bulanan (Loan) Rp. 34.500.000 dan bunga bank 1

Disetujui Oleh : Dibayar Oleh :

 YRU IIO
YRU IIO

Dokumen Transaksi no.12

PT. RAHAYU
Jl. Dewi Sartika Cawang No.12 Telp.(021) 100332
Jakarta

FAKTUR

Kepada Yth.
PT. PUSAKA MOTOR Tanggal Kirim : 31Desember 2012
Purchase Order : 13S
Termin : 4/10, n/30

Jumlah : Rp. 468.600.000,-

Dengan Huruf : Empat Ratus Enam Puluh Delapan Juta Enam Ratus Ribu Rupiah
Keterangan : Rincian Sebagai Berikut

Q Item No. Description

15 HSPY Honda Scoopy
17 HBT Honda Beat

Diterima Oleh :

Deki
Deki
266)456

: V12-1
: 1 Desember 2012

Dibukukan Oleh :

( ...................... )

266)456

: BKK12-1
: 3 Desember 2012

: 3 Desember
2012

Dibukukan Oleh :

( ..................... )
266)456

: V12-2
: 4 Desember 2012

Dibukukan Oleh :

( ...................... )

Dokumen Transaksi No. 4

266)456

: BKM12-1
: 6 Desember 2012

: 6 Desember 2012

uh Lima Ribu Empat Ratus Rupiah

r 2009

Dibukukan Oleh :
 ( ...................... )

23 Fax. (0266)456

KTUR
Tanggal : 7 Desember 2012

: 8 Desember 2009
: 121
: 3/10, n/30

us Tiga Puluh Ribu Rupiah

Price Tax
Rp. 14.900.000,00 PPN
Rp. 15.650.000,00 PPN

Dibukukan Oleh :

( ...................... )
266)456

NOTA KREDIT

Tanggal :8 Desember 2012

Tertanggal :7 Desember 2012

0 Plus PPN

Plus PPN

Dibukukan Oleh :

( ...................... )

n Transaksi No. 7

266)456

:c
: 8 Desember 2012*

: 8 Desember 2012
lapan Ribu Empat Ratus Rupiah

012

Dibukukan Oleh :

( ...................... )

n Transaksi No. 8

Tanggal : 13 Desember 2012

FAKTUR
No. D. 301

: 13 Desember 2012
: 13S
: 4/10, n/30

tus Ribu Rupiah

Price Tax
Rp. 13.000.000,00 PPN
Rp. 13.400.000,00 PPN

Bagian Penjualan
 Roni
Roni

Dokumen Transaksi No. 9

Tanggal : 14 Desember 2012

NOTA DEBET
No. NK-1

: D. 301
: 13 Desember 2012

luh Ribu Rupiah

Price Tax
Rp. 13.000.000,00 PPN
Rp. 13.400.000,00 PPN

Bagian Pembukuan :

Andi
Andi

saksi No. 10

23 Fax. (0266)456

KONTAN
Tanggal : 15 Desember 2012
 : 15 Desember 2012
: 122
: Cash

Ratus Dua Puluh Ribu Rupiah

Price Tax

Rp. 14.600.000,00 PPN

Rp. 15.400.000,00 PPN

Dibukukan Oleh :

( ...................... )

266)456

: BKK12-4
: 25 Desember 2012

: 25 Desember 2012

bu Rupiah
34.500.000 dan bunga bank 10%

Dibukukan Oleh :
 ( ...................... )

Transaksi no.12

32 Tanggal : 30 Desember 2012

FAKTUR
No. G. 301

: 31Desember 2012
: 13S
: 4/10, n/30

nam Ratus Ribu Rupiah

Price Tax
Rp. 13.100.000,00 PPN
Rp. 13.500.000,00 PPN

Bagian Penjualan

Roni
Roni
Rp 39,000,000
Rp 26,800,000
Rp 65,800,000
Rp 13,000,000
Rp 241,200,000
 PT. PUSAKA MOTOR
Cash Payment Journal – December 3

Evidence Check
Date Description
Number Number

December 3 BKK12-1 Membayar gaji karyawan bulan november CB12-001

8 BKK12-2 Pelunasan Faktur D.201 tertanggal 28 November 2012 CB12-002

25 BKK12-4 Pembayaran angsuran pinjaman bulanan CB12-004

TOTAL
 PT. PUSAKA MOTOR
ment Journal – December 31, 2012

Debit Credit

Acc. BNI Interest Cash in

Bank Loan Salary Exp. Purchases Disc.
Payable Exp. Bank

Rp 6,900,000 Rp 6,900,000

Rp 29,040,000 Rp 27,878,400 Rp 1,161,600

Rp 34,500,000 Rp 3,450,000 Rp 37,950,000

Rp 73,890,000 Rp 73,890,000

Recapitulation
Debit Credit
No. Akun Jumlah No. Akun Jumlah
2-1100 Rp 29,040,000 1-1100 Rp 72,728,400
2-2100 Rp 34,500,000 5-1300 Rp 1,161,600
6-1600 Rp 6,900,000
9-1100 Rp 3,450,000
Rp 73,890,000 Rp 73,890,000
 PT. PUSAKA MOTOR
Cash Receipt Journal – Decem

Evidence
Date Description
Number

December 6 BKM12-1 Penulasan faktur dari Honda Merdeka

15 KT01 Pembelian Kontan atas nama Selamat Lestari
TOTAL
 PT. PUSAKA MOTOR
Cash Receipt Journal – December 31, 2012

Debit Credit

Cash in Bank Sales Discount Other Acc. Receivable Sales VAT Out

Rp 49,295,400 Rp 1,524,600 Rp 50,820,000

Rp 465,520,000 Rp 423,200,000 Rp 42,320,000
Rp 516,340,000 Rp 516,340,000

Recapitulation
Debit Credit
No. Akun Jumlah No. Akun Jumlah
1-1100 Rp 514,815,400 1-1300 Rp 50,820,000
4-1200 Rp 1,524,600 4-1100 Rp 423,200,000
2-1200 Rp 42,320,000
Rp 516,340,000 Rp 516,340,000
Ref
 PT. PUSAKA MOTOR
Purchases Journal – December 31,

Debit
Evidence
Date Description
Number Merchandise Inventory

December 13 D. 301 Faktur kepada PT.DEF Rp 565,000,000

30 G. 301 Faktur kepada PT. Rahayu Rp 426,000,000
TOTAL Rp

Recap
Debit
No. Akun
1-1500
1-1810
Rp 1,090,100,000
 PT. PUSAKA MOTOR
chases Journal – December 31, 2012

Debit Credit

VAT In Other Account Payable Other

Rp 56,500,000 Rp 621,500,000
Rp 42,600,000 Rp 468,600,000
1,090,100,000 Rp 1,090,100,000

Recapitulation
Debit Credit
Jumlah No. Akun Jumlah
Rp 991,000,000 2-1100 Rp 1,090,100,000
Rp 99,100,000
1,090,100,000 Rp 1,090,100,000
 PT. PUSAKA MOTOR
Sales Journal – December 31, 2012

Evidence Debit
Date Description
Number
Acc. Receivable
December 7 F12-1 Penjualan kepada Honda Merdeka Rp 532,730,000
TOTAL Rp 532,73

Re
Debit
No. Akun
1-1300

Rp 532,73
PUSAKA MOTOR
nal – December 31, 2012

Debit Credit

Other Sales VAT Out Other

Rp 484,300,000 Rp 48,430,000
532,730,000 Rp 532,730,000

Recapitulation
Debit Credit
Jumlah No. Akun Jumlah
Rp 532,730,000 4-1100 Rp 484,300,000
2-1200 Rp 48,430,000
532,730,000 Rp 532,730,000
 PT. PUSAKA MOTOR
Memorial Journal – December 31, 2012

Date Number Description Pos Ref

December 7 F12-1 Cost of Goods Sold

Merchandise Inventory
8 NK 12-1 Merchandise Inventory
Cost of Goods Sold
8 NK 12-1 Sales Return
Vat Out
Accounts Receivable
14 NK-1 Account Payable
Merchandise Inventory
Value Added Tax (VAT) In
15 KT01 Cost of Goods Sold
Merchandise Inventory
TOTAL
 MOTOR
ecember 31, 2012

Recapitulation
Debit Credit
Debit Credit
Rp 420,000,000 No. Akun Jumlah No. Akun
Rp 420,000,000 5-1100 Rp 791,200,000 1-1500
Rp 65,800,000 1-1500 Rp 65,800,000 5-1100
Rp 65,800,000 4-1100 Rp 76,000,000 1-1300
Rp 76,000,000 2-1200 Rp 7,600,000 1-1810
Rp 7,600,000 2-1100 Rp 87,120,000
Rp 83,600,000 Rp 1,027,720,000 Rp 1,027,7
Rp 87,120,000
Rp 79,200,000
Rp 7,920,000
Rp 371,200,000
Rp 371,200,000
Rp 1,027,720,000 Rp 1,027,720,000
lation
Credit
Jumlah
Rp 870,400,000
Rp 65,800,000
Rp 83,600,000
Rp 7,920,000

p 1,027,720,000
 PT. PUSAKA MOTOR
Petty Cash Journal – December 31, 2012

Eviden
Date Description
Number

December 1 V12-1 Pembuatan brosur perusahaan

4 V12-2 Pembelian ATK
Jumlah
PUSAKA MOTOR
urnal – December 31, 2012

Debit Credit

Account Acc. No. Total Petty Cash

Advertising Expense 6-1800 Rp 1,000,000 Rp 1,000,000
Other Expense 6-1700 Rp 250,000 Rp 250,000
Rp 1,250,000 Rp 1,250,000
 PT. PUSAKA MOT
Inventory – December
FIFO – Honda Sco

In
Date Description
Unit Price
November 30 Saldo Awal
December 7 Penjualan ke Honda Merdeka
8 Retur dari Honda Merdeka

13 Faktur ke PT. DEF 28 Rp 13,000,000

14 Retur ke PT. DEF -3 Rp 13,000,000

Penjualan Kontan ke Selamat

15
Lestari

30 Faktur ke PT. Rahayu 15 Rp 13,100,000

TOTAL

PT. PUSAKA MOT

Inventory – December
FIFO – Honda Be

In
Date Description
Unit Price
November 30 Saldo Awal
December 7 Penjualan ke Honda Merdeka
8 Retur dari Honda Merdeka

13 Faktur ke PT. DEF 15 Rp 13,400,000

14 Retur ke PT. DEF -3 Rp 13,400,000

15 Pejulan Kontan ke Selamat Lestari

30 Faktur ke PT. Rahayu 17 Rp 13,500,000

TOTAL
 PT. PUSAKA MOTOR
Inventory – December 31, 2012
FIFO – Honda Scoopy

In Out Balance
Total Unit Price Total Unit Price
50 Rp 13,000,000
22 Rp 13,000,000 Rp 286,000,000 28 Rp 13,000,000
-3 Rp 13,000,000 Rp 39,000,000 31 Rp 13,000,000
31 Rp 13,000,000
Rp 364,000,000
28 Rp 13,000,000
31 Rp 13,000,000
Rp 39,000,000
25 Rp 13,000,000
21 Rp 13,000,000
10 Rp 13,000,000 Rp 130,000,000
25 Rp 13,000,000
21 Rp 13,000,000
Rp 196,500,000 25 Rp 13,000,000
15 Rp 13,100,000
TOTAL

PT. PUSAKA MOTOR

Inventory – December 31, 2012
FIFO – Honda Beat

In Out Balance
Total Unit Price Total Unit Price
35 Rp 13,400,000
10 Rp 13,400,000 Rp 134,000,000 25 Rp 13,400,000
-2 Rp 13,400,000 Rp 26,800,000 27 Rp 13,400,000
27 Rp 13,400,000
Rp 201,000,000
15 Rp 13,400,000
27 Rp 13,400,000
Rp 40,200,000
12 Rp 13,400,000
9 Rp 13,400,000
18 Rp 13,400,000 Rp 241,200,000
12 Rp 13,400,000
9 Rp 13,400,000
Rp 229,500,000 12 Rp 13,400,000
17 Rp 13,500,000
TOTAL
Balance
Total
Rp 650,000,000
Rp 364,000,000
Rp 403,000,000
Rp 403,000,000
Rp 364,000,000
Rp 403,000,000
Rp 325,000,000
Rp 273,000,000
Rp 325,000,000
Rp 273,000,000
Rp 325,000,000
Rp 196,500,000
Rp 794,500,000

Balance
Total
Rp 469,000,000
Rp 335,000,000
Rp 361,800,000
Rp 361,800,000
Rp 201,000,000
Rp 361,800,000
Rp 160,800,000
Rp 120,600,000
Rp 160,800,000
Rp 120,600,000
Rp 160,800,000
Rp 229,500,000
Rp 510,900,000
 PT. PUSAKA MOTOR
Ledger – December 31, 20

Account Number 1-1100

Account Cash in Bank
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
31 Posting
TOTAL

Account Number 1-1200

Account Petty Cash
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 1-1300

Account Account Receivable
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
31 Posting
31 Posting
TOTAL

Account Number 1-1400

Account Allowance of Doubtful Debt
Amount Rp. 000,-

Date Description
November 30 Trial Balance
TOTAL

Account Number 1-1500

Account Merchandise Inventory
Amount Rp. 000,-

Date Description

December 31 Posting
TOTAL

Account Number 1-1600

Account Office Supplies
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 1-1700

Account Prepaid Insurance
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 1-3100

Account Equipment
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 1-3110

 Account Equipment Accumulated Depreciation
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 1-1810

Account Value Added Tax (VAT) In
Amount Rp. 000,-

Date Description

December 31 Posting
31 Posting
TOTAL

Account Number 2-1100

Account Account Payable
Amount Rp. 000,-

Date Description

Nevember 30 Trial Balance

December 31 Posting
31 Posting
31 Posting
TOTAL

Account Number 2-2100

Account BNI 46 Bank Loan
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 2-1200

Account Value Added Tax (VAT) Out
 Amount Rp. 000,-

Date Description

December 31 Posting
31 Posting
31 Posting
TOTAL

Account Number 3-1100

Account Stock Capital
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 3-1200

Account Retained Earning
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 4-1100

Account Sales
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
31 Posting
31 Posting
TOTAL

Account Number 4-1200

Account Sales Discount
 Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 5-1100

Account Cost of Good Sold
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
Posting
TOTAL

Account Number 5-1200

Account Freight paid
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 5-1300

Account Purchase Discount
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 6-1100

Account Telephone & Electricity Expense
Amount Rp. 000,-
 Date Description

November 30 Trial Balance

TOTAL

Account Number 6-1200

Account Office Supplies Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 6-1300

Account Depreciation Equiment Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 6-1400

Account Bad Debt Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL

Account Number 6-1500

Account Insurance Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL
 Account Number 6-1600
Account Wages and Salaries
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 6-1700

Account Other Operating Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 6-1800

Account Advertising Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL

Account Number 8-1100

Account Interest Income
Amount Rp. 000,-

Date Description

November 30 Trial Balance

TOTAL
 Account Number 9-1100
Account Interest Expense
Amount Rp. 000,-

Date Description

November 30 Trial Balance

December 31 Posting
TOTAL
 PT. PUSAKA MOTOR
Ledger – December 31, 2012

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 78,384,000
JKK hal 1 Rp 72,728,400 Rp 5,655,600
JKM hal 1 Rp 514,815,400 Rp 520,471,000
Rp 520,471,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 9,200,000
PC hal 1 Rp 1,250,000 Rp 7,950,000
Rp 7,950,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 151,635,000
JKM hal 1 Rp 50,820,000 Rp 100,815,000
JPN hal 1 Rp 532,730,000 Rp 633,545,000
JU 1 Rp 83,600,000 Rp 549,945,000
Rp 549,945,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 14,950,000
Rp 14,950,000

Balance
Ref. Debit Credit
Debit Credit
KP hal 1 Rp 1,305,400,000
Rp 1,305,400,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 14,950,000
Rp 14,950,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 27,600,000
Rp 27,600,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 138,000,000
Rp 138,000,000
 Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 30,360,000
Rp 30,360,000

Balance
Ref. Debit Credit
Debit Credit
JP hal 1 Rp 99,100,000 Rp 99,100,000
JU hal 1 Rp 7,920,000 Rp 91,180,000
Rp 91,180,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 130,900,000
JKK hal 1 Rp 29,040,000 Rp 101,860,000
JP hal 1 Rp 1,090,100,000 Rp 1,191,960,000
JU hal 1 Rp 87,120,000 Rp 1,104,840,000
Rp 1,104,840,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 690,000,000
JKK hal 1 Rp 34,500,000 Rp 655,500,000
Rp 655,500,000
 Balance
Ref. Debit Credit
Debit Credit
JKM hal 1 Rp 42,320,000 Rp 42,320,000
JPN hal 1 Rp 48,430,000 Rp 90,750,000
JU hal 1 Rp 7,600,000 Rp 83,150,000
Rp 83,150,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 475,000,000
Rp 475,000,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 174,484,000
Rp 174,484,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 716,800,000 Rp 716,800,000
JKM hal 1 Rp 423,200,000 Rp 1,140,000,000
JPN hal 1 Rp 484,300,000 Rp 1,624,300,000
JU hal 1 Rp 76,000,000 Rp 1,548,300,000
Rp 1,548,300,000
 Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 25,000,000
JKM hal 1 Rp 1,524,600 Rp 26,524,600
Rp 26,524,600

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 619,800,000
JU hal 1 Rp 791,200,000 Rp 1,411,000,000
JU hal 1 Rp 65,800,000 Rp 1,345,200,000
Rp 1,345,200,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 3,100,000
Rp 3,100,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 85,000,000
JKK hal 1 Rp 1,161,600 Rp 86,161,600
Rp 86,161,600
 Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 10,000,000
Rp 10,000,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 3,795,000
Rp 3,795,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 20,000,000
Rp 20,000,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 25,000,000
Rp 25,000,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 20,000,000
Rp 20,000,000
 Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 45,000,000
JKK hal 1 Rp 6,900,000 Rp 51,900,000
Rp 51,900,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 9,200,000
PC hal 1 Rp 250,000 Rp 9,450,000
Rp 9,450,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 2,530,000
PC hal 1 Rp 1,000,000 Rp 3,530,000
Rp 3,530,000

Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 8,200,000
Rp 8,200,000
 Balance
Ref. Debit Credit
Debit Credit
NS hal 1 Rp 3,500,000
JKK hal 1 Rp 3,450,000 Rp 6,950,000
Rp 6,950,000
 PT. PUSAKA MOTOR
Trial Balance – December 31, 2012

KODE NAMA AKUN DEBET

1-1100 Cash in Bank Rp 520,471,000
1-1200 Petty Cash Rp 7,950,000
1-1300 Account Receivable Rp 549,945,000
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory Rp 1,305,400,000
1-1600 Office Supplies Rp 14,950,000
1-1700 Prepaid Insurance Rp 27,600,000
1-1810 Value Added Tax (VAT) In Rp 91,180,000
1-2100 Stock Investment Rp -
1-3100 Equipment Rp 138,000,000
1-3110 Equipment Accumulated Depreciation
2-1100 Account Payable
2-1200 Value Added Tax (VAT) Out
2-1300 Salaries Payable
2-2100 BNI 46 Bank Loan
3-1100 Stock Capital
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Discount Rp 26,524,600
5-1100 Cost of Good Sold Rp 1,345,200,000
5-1200 Freight paid Rp 3,100,000
5-1300 Purchase Discount
6-1100 Telephone & Electricity Expense Rp 10,000,000
6-1200 Office Supplies Expense Rp 3,795,000
6-1300 Depreciation Equiment Expense Rp 20,000,000
6-1400 Bad Debt Expense Rp 25,000,000
6-1500 Insurance Expense Rp 20,000,000
6-1600 Wages and Salaries Rp 51,900,000
6-1700 Other Operating Expense Rp 9,450,000
6-1800 Advertising Expense Rp 3,530,000
8-1100 Interest Income
9-1100 Interest Expense Rp 6,950,000
Total Rp 4,180,945,600
 KREDIT

Rp 14,950,000

Rp 30,360,000
Rp 1,104,840,000
Rp 83,150,000
Rp -
Rp 655,500,000
Rp 475,000,000
Rp 174,484,000
Rp -
Rp 1,548,300,000

Rp 86,161,600

Rp 8,200,000

Rp 4,180,945,600
 PT. PUSAKA MOTOR
Adjusting Journal Entries – December 31, 2012

Keterangan Debit Kredit

Office Supplies Expense Rp 12,000,000
Office Supplies Rp 12,000,000
Wages and Salaries Expense Rp 1,600,000
Salaries Payable Rp 1,600,000
Bad Debt Expense Rp 10,998,900
Allowance of Doubtful Debt Rp 10,998,900
Insurance Expense Rp 2,300,000
Prepaid Insurance Rp 2,300,000
Jumlah Rp 26,898,900 Rp 26,898,900
Informasi untuk jurnal penyesuain / AJP (Adjusting journal Entries) 31 Desember 2012 :
1. Office Supplies yang masih ada senilai Rp. 2.950.000,-
2. Gaji yang masih harus dibayar (Salaries payable) untuk bulan Desember 2012 sebesar Rp. 1.600.000,-
3. Taksiran kerugian piutang dagang (Bad Debt Expense) sebesar 2 % dari saldo Piutang per 31 Des 2012
4. Beban asuransi ( Insurance Expense) bulan Des 2012 sebesar Rp.2.300.000
 W

TRIAL BALANCE
KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash in Bank Rp 520,471,000
1-1200 Petty Cash Rp 7,950,000
1-1300 Account Receivable Rp 549,945,000
1-1400 Allowance of Doubtful Debt Rp 14,950,000
1-1500 Merchandise Inventory Rp 1,305,400,000
1-1600 Office Supplies Rp 14,950,000
1-1700 Prepaid Insurance Rp 27,600,000
1-2100 Stock Investment Rp -
1-3100 Equipment Rp 138,000,000
1-3110 Equipment Accumulated Depreciation Rp 30,360,000
1-1810 Value Added Tax (VAT) In Rp 91,180,000
2-1100 Account Payable Rp 1,104,840,000
2-1300 Salaries Payable Rp -
2-2100 BNI 46 Bank Loan Rp 655,500,000
2-1200 Value Added Tax (VAT) Out Rp 83,150,000
3-1100 Stock Capital Rp 475,000,000
3-1200 Retained Earning Rp 174,484,000
3-1300 Income Summary Rp -
4-1100 Sales Rp 1,548,300,000
4-1200 Sales Discount Rp 26,524,600
5-1100 Cost of Good Sold Rp 1,345,200,000
5-1200 Freight paid Rp 3,100,000
5-1300 Purchase Discount Rp 86,161,600
6-1100 Telephone & Electricity Expense Rp 10,000,000
6-1200 Office Supplies Expense Rp 3,795,000
6-1300 Depreciation Equiment Expense Rp 20,000,000
6-1400 Bad Debt Expense Rp 25,000,000
6-1500 Insurance Expense Rp 20,000,000
6-1600 Wages and Salaries Expense Rp 51,900,000
6-1700 Other Operating Expense Rp 9,450,000
6-1800 Advertising Expense Rp 3,530,000
8-1100 Interest Income Rp 8,200,000
9-1100 Interest Expense Rp 6,950,000
Total Rp 4,180,945,600 Rp 4,180,945,600
 PT. PUSAKA MOTOR
Worksheet – December 31, 2012

ADJUSTING ENTRIES TRIAL BALANCE ADJUSTED PROFIT & LOSS

DEBET KREDIT DEBET KREDIT DEBET
Rp 520,471,000
Rp 7,950,000
Rp 549,945,000
Rp 10,998,900 Rp 25,948,900
Rp 1,305,400,000
Rp 12,000,000 Rp 2,950,000
Rp 2,300,000 Rp 25,300,000
Rp -
Rp 138,000,000
Rp 30,360,000
Rp 91,180,000
Rp 1,104,840,000
Rp 1,600,000 Rp 1,600,000
Rp 655,500,000
Rp 83,150,000
Rp 475,000,000
Rp 174,484,000
Rp -
Rp 1,548,300,000
Rp 26,524,600 Rp 26,524,600
Rp 1,345,200,000 Rp 1,345,200,000
Rp 3,100,000 Rp 3,100,000
Rp 86,161,600
Rp 10,000,000 Rp 10,000,000
Rp 12,000,000 Rp 15,795,000 Rp 15,795,000
Rp 20,000,000 Rp 20,000,000
Rp 10,998,900 Rp 35,998,900 Rp 35,998,900
Rp 2,300,000 Rp 22,300,000 Rp 22,300,000
Rp 1,600,000 Rp 53,500,000 Rp 53,500,000
Rp 9,450,000 Rp 9,450,000
Rp 3,530,000 Rp 3,530,000
Rp 8,200,000
Rp 6,950,000 Rp 6,950,000
Rp 26,898,900 Rp 26,898,900 Rp 4,193,544,500 Rp 4,193,544,500 Rp 1,552,348,500
Rp 90,313,100
Rp 1,642,661,600
PROFIT & LOSS BALANCE SHEET
KREDIT DEBET KREDIT
Rp 520,471,000
Rp 7,950,000
Rp 549,945,000
Rp 25,948,900
Rp 1,305,400,000
Rp 2,950,000
Rp 25,300,000
Rp -
Rp 138,000,000
Rp 30,360,000
Rp 91,180,000
Rp 1,104,840,000
Rp 1,600,000
Rp 655,500,000
Rp 83,150,000
Rp 475,000,000
Rp 174,484,000
Rp -
Rp 1,548,300,000

Rp 86,161,600

Rp 8,200,000

Rp 1,642,661,600 Rp 2,641,196,000 Rp 2,550,882,900

Rp 90,313,100
Rp 1,642,661,600 Rp 2,641,196,000 Rp 2,641,196,000
 PUSAKA MOTOR
Income Statement
For year ended December 31, 2012
Sales Rp 1,548,300,000
Sales Discount Rp 26,524,600
Rp 26,524,600
NET SALES
COST OF GOOD SOLD
GROSS PROFIT
Company Operating Expense :
Freight paid Rp 3,100,000
Purchase Discount Rp (86,161,600)
Telephone & Electricity Expense Rp 10,000,000
Office Supplies Expense Rp 15,795,000
Depreciation Equiment Expense Rp 20,000,000
Bad Debt Expense Rp 35,998,900
Insurance Expense Rp 22,300,000
Wages and Salaries Expense Rp 53,500,000
Other Operating Expense Rp 9,450,000
Advertising Expense Rp 3,530,000
Total Expense
NET PROFIT BEFORE NON - BUSINESS INCOME
Non - Business Income :
Interest Income
NET PROFIT BEFORE NON - BUSINESS EXPENSE
Non - Business Expense
Interest Expense Rp 6,950,000
NET PROFIT BEFORE TAX
 PUSAKA MOTOR
Retained Earning
For year ended December 31, 2012
Retained Earning Rp 174,484,000
Current Year Profit Rp 90,313,100
Deviden Rp -
Rp 1,521,775,400 Rp 90,313,100
Rp 1,345,200,000 ENDING BALANCE RETAINED EARNING Rp 264,797,100
Rp 176,575,400

Rp 87,512,300
Rp 89,063,100

Rp 8,200,000
Rp 97,263,100

Rp 90,313,100
 PUSAKA MOTOR
Balance Sheets Earning
For year ended December 31, 2012
Aktiva
Current Asset :
Cash in Bank Rp 520,471,000
Petty Cash Rp 7,950,000
Account Receivable Rp 549,945,000
Allowance of Doubtful Debt Rp (25,948,900)
Merchandise Inventory Rp 1,305,400,000
Office Supplies Rp 2,950,000
Prepaid Insurance Rp 25,300,000
Value Added Tax (VAT) In Rp 91,180,000
Total Current asset : Rp 2,477,247,100

Long Term Investment :

Stock Investment Rp -

Fixed Asset :
Equipment Rp 138,000,000
Equipment Accumulated Depreciation Rp (30,360,000)
Total Fixed Asset : Rp 107,640,000
Total Aktiva Rp 2,584,887,100
PUSAKA MOTOR
ance Sheets Earning
ended December 31, 2012
Pasiva
Current Liabilities :
Account Payable Rp 1,104,840,000
Value Added Tax (VAT) Out Rp 83,150,000
Salaries Payable Rp 1,600,000
Total Current Liabilities : Rp 1,189,590,000

Long Term Investment :

BNI 46 Bank Loan Rp 655,500,000

Equity :
Stock Capital Rp 475,000,000
Retained Earning Rp 264,797,100
Total Equity : Rp 739,797,100

Total Pasiva Rp 2,584,887,100

 PT. PUSAKA MOTOR
Closing Journal – December 31, 2012

Tanggal Keterangan Ref

December 31 Sales
Purchase Discount
LK hal 1
Interest Income
Income Summary
31 Income Summary
Sales Discount
Err:509
Freight paid
Telephone & Electricity Expense
Office Supplies Expense
Depreciation Equiment Expense LK hal 1
Bad Debt Expense
Insurance Expense
Wages and Salaries Expense
Other Operating Expense
Advertising Expense
Interest Expense
31 Income Summary
LK hal 1
Stock Capital
JUMLAH
TOR
ber 31, 2012

Debit Kredit
Rp 1,548,300,000 -
Rp 86,161,600 -
Rp 8,200,000 -
- Rp 1,642,661,600
Rp 1,552,348,500 -
- Rp 26,524,600
- Rp 1,345,200,000
- Rp 3,100,000
- Rp 10,000,000
- Rp 15,795,000
- Rp 20,000,000
- Rp 35,998,900
- Rp 22,300,000
- Rp 53,500,000
- Rp 9,450,000
- Rp 3,530,000
- Rp 6,950,000
Rp 90,313,100 -
- Rp 90,313,100
Rp 3,285,323,200 Rp 3,285,323,200
 PT. PUSAKA MO
Worksheet – Decembe

PROFIT & LOSS

KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-2100 Stock Investment
1-3100 Equipment
1-3110 Equipment Accumulated Depreciation
1-1810 Value Added Tax (VAT) In
2-1100 Account Payable
2-1300 Salaries Payable
2-2100 BNI 46 Bank Loan
2-1200 Value Added Tax (VAT) Out
3-1100 Stock Capital
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales Rp 1,548,300,000
4-1200 Sales Discount Rp 26,524,600
5-1100 Cost of Good Sold Rp 1,345,200,000
5-1200 Freight paid Rp 3,100,000
5-1300 Purchase Discount Rp 86,161,600
6-1100 Telephone & Electricity Expense Rp 10,000,000
6-1200 Office Supplies Expense Rp 15,795,000
6-1300 Depreciation Equiment Expense Rp 20,000,000
6-1400 Bad Debt Expense Rp 35,998,900
6-1500 Insurance Expense Rp 22,300,000
6-1600 Wages and Salaries Expense Rp 53,500,000
6-1700 Other Operating Expense Rp 9,450,000
6-1800 Advertising Expense Rp 3,530,000
8-1100 Interest Income Rp 8,200,000
9-1100 Interest Expense Rp 6,950,000
 PT. PUSAKA MOTOR
Worksheet – December 31, 2012

BALANCE SHEET CLOSING JOURNAL BALANCE SHEET AFTER CLOSING

DEBET KREDIT DEBET KREDIT DEBET
Rp 520,471,000 Rp 520,471,000
Rp 7,950,000 Rp 7,950,000
Rp 549,945,000 Rp 549,945,000
Rp 25,948,900
Rp 1,305,400,000 Rp 1,305,400,000
Rp 2,950,000 Rp 2,950,000
Rp 25,300,000 Rp 25,300,000

Rp 138,000,000 Rp 138,000,000
Rp 30,360,000
Rp 91,180,000 Rp 91,180,000
Rp 1,104,840,000
Rp 1,600,000
Rp 655,500,000
Rp 83,150,000
Rp 475,000,000 Rp 90,313,100
Rp 174,484,000
Rp - Rp 1,642,661,600 Rp 1,642,661,600
Rp 1,548,300,000
Rp 26,524,600
Rp 1,345,200,000
Rp 3,100,000
Rp 86,161,600
Rp 10,000,000
Rp 15,795,000
Rp 20,000,000
Rp 35,998,900
Rp 22,300,000
Rp 53,500,000
Rp 9,450,000
Rp 3,530,000
Rp 8,200,000
Rp 6,950,000
Rp 2,641,196,000
NCE SHEET AFTER CLOSING
KREDIT

Rp 25,948,900

Rp 30,360,000

Rp 1,104,840,000
Rp 1,600,000
Rp 655,500,000
Rp 83,150,000
Rp 565,313,100
Rp 174,484,000

Rp 2,641,196,000
 PT. PUSAKA MOTOR
Trial Balance – 31 December 2012

Nomor
Nama Akun Debet
Akun

1-1100 Cash in Bank Rp 520,471,000

1-1200 Petty Cash Rp 7,950,000
1-1300 Account Receivable Rp 549,945,000
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory Rp 1,305,400,000
1-1600 Office Supplies Rp 2,950,000
1-1700 Prepaid Insurance Rp 25,300,000
1-3100 Equipment Rp 138,000,000
1-3110 Equipment Accumulated Depreciation
1-1810 Value Added Tax (VAT) In Rp 91,180,000
2-1100 Account Payable
2-1300 Salaries Payable
2-2100 BNI 46 Bank Loan
2-1200 Value Added Tax (VAT) Out
3-1100 Stock Capital
3-1200 Retained Earning
TOTAL Rp 2,641,196,000
12

Kredit

Rp 25,948,900

Rp 30,360,000

Rp 1,104,840,000
Rp 1,600,000
Rp 655,500,000
Rp 83,150,000
Rp 565,313,100
Rp 174,484,000
Rp 2,641,196,000
 PT. PUSAKA MOTOR
Inverting Journal – December 31, 2012

Date Account Ref Debit

December 31 Salaries Payable Rp 1,600,000
AJP hal 1
Wages and Salaries Expense
JUMLAH Rp 1,600,000
2

Kredit

Rp 1,600,000
Rp 1,600,000
 PT. PUSAKA MOTOR
Trial Balance After Inverting – December 31, 2012

Nomor
Nama Akun Debet
Akun

1-1100 Cash in Bank Rp 520,471,000

1-1200 Petty Cash Rp 7,950,000
1-1300 Account Receivable Rp 549,945,000
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory Rp 1,305,400,000
1-1600 Office Supplies Rp 2,950,000
1-1700 Prepaid Insurance Rp 25,300,000
1-3100 Equipment Rp 138,000,000
1-3110 Equipment Accumulated Depreciation
1-1810 Value Added Tax (VAT) In Rp 91,180,000
2-1100 Account Payable
2-2100 BNI 46 Bank Loan
2-1200 Value Added Tax (VAT) Out
3-1100 Stock Capital
3-1200 Retained Earning
6-1600 Wages and Salaries Expense
TOTAL Rp 2,641,196,000
mber 31, 2012

Kredit

Rp 25,948,900

Rp 30,360,000

Rp 1,104,840,000
Rp 655,500,000
Rp 83,150,000
Rp 565,313,100
Rp 174,484,000
Rp 1,600,000
Rp 2,641,196,000