PT PROCYCLE

Sales Journal
31-Dec-11
debet credit
date doc. No description freight
acc receivable cogs sales vat out merchendise inventory
collected

amount
 PT PROCYCLE
Cash Receipt Journal
31-Dec-11
debet credit
date doc. No description other other
cash in bank acc receivable
acc acc. No amount acc acc. No amount

amount
 PT PROCYCLE
Cash Payment
31-Dec-11
debet credit
date doc. No description other other
acc payable cash in bank
acc acc no amount acc acc no amount

amount
 PT PROCYCLE
Purchase Journal
31-Dec-11
debet credit
date doc. No description termin
mercandise inventory vat in acc payable

amount
 Petty Cash

debit
date description no evidance
account no acc amount

amount
 credit
petty cash
 General Jurnal

acc name and

date doc no acc no debit credit
description

total
 Eunited nucleus 26

IN OUT BALANCE
date invoice no description
unit price total unit price total unit price total

Element Fixie Folding 20"

IN OUT BALANCE
date invoice no description
unit price total unit price total unit price total
 Buku Besar

Nama :Cash in Bank kode akun : 1.1001

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : Petty Cash kode akun : 1.1002

saldo
Tanggal Keterangan ref debet kredit
debit kredit

Nama : acc. Receivable kode akun : 1.1201

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : allowance of doubtful debt Kode akun : 1.1202

saldo
Tanggal Keterangan ref debet kredit
debit kredit

Nama : inventory kode akun : 1.1300

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : office supplies kode akun : 1.1400

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : prepaid insurance kode akun : 1.1501

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : prepaid rent kode akun : 11502

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : prepaid income tax article 25 kode akun : 1.1603

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : acc. Payable kode akun : 2.1100

Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit
 Nama : vehicle kode akun : 1.2310
saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : vehicle accumulated depr. kode akun : 12320

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : equipment kode akun : 1.2410

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : equipment accumulated depr kode akun : 1.2420

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : expense payable kode akun : 2.1101

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : vat payable kode akun : 2.1202

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : retirement payable kode akun : 2. 1400

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : bank mandiri loan kode akun : 2.2100

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit
 Nama : capital stok kode akun : 3.1000
saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : retained earning kode akun : 3. 2000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : dividen kode akun : 3.4000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : sales kode akun : 4.1000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : sales return kode akun : 4.2000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : cost of good sold kode akun : 5.1000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : wages and salaries kode akun : 6.21000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : insurance expense kode akun : 6.2111

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : rent expense kode akun : 6.2112

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : telephone & internet expense kode akun : 6.2114

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : electricity expense kode akun : 6.2115

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : advertising expense kode akun :62116

saldo
Tanggal Keterangan ref Debet Kredit
Debit kredit

Nama : pantry expense kode akun : 6.2118

saldo
Tanggal Keterangan ref Debet Kredit
Debit kredit

Nama : postage expense kode akun : 6.2117

saldo
Tanggal Keterangan ref Debet Kredit
Debit kredit

Nama : vehicle depr expense kode akun : 6.2301

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : equipment depr expense kode akun : 6.2302

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : interest income kode akun : 8.1000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : bank service expense kode akun : 9.1000

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : income tax article 4(2) expense

saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit
 List of account receivable balance

no costumer balance

Total

List of account payable balance

no costumer balance

Total

List of inventory balance

no costumer balance

Total
 Trial Balance

No akun Nama akun debit kredit

10000 assets -
11000 current asset
11001 cash in bank Rp5,191,773,904
11102 petty cash Rp800,000
11201 account receivable Rp3,018,236,800
11202 allowance of doubtful debt Rp8,332,920
11300 inventory Rp533,295,000
11400 office supplies Rp10,300,000
11501 prepaid insurance Rp18,000,000
11502 prepaid rent Rp50,000,000
11601 vat in
11602 prepaid income tax article 22
11603 prepaid income tax article 25 Rp39,600,000
12000 fixed assets
12310 vehicle Rp900,000,000
12320 vehicle accumulated depr Rp656,250,000
12410 equipment Rp420,000,000
12420 equipment accumulated depr Rp306,250,000
20000 lialibilities
21000 current lialibilities
21100 account payable Rp2,492,828,400
21101 expense payable Rp14,270,000
21201 vat out
21202 vat payable Rp50,000,000
21301 income tax payable article 21
21302 income tax payable article 25 / 29
21400 retirement payable Rp16,500,000
22000 long term lialibility
22100 bank mandiri loan Rp1,000,000,000
30000 equity
31000 capital stock Rp3,000,000,000
32000 current year earning
33000 retained earning Rp1,585,808,000
34000 dividend Rp382,046,998
39999 historical balancing
40000 income
41000 sales Rp9,243,849,080
42000 sales return Rp262,000,000
43000 service income
50000 cost of goods sold
51000 cost of goods sold Rp5,116,800,598
60000 operating expense
62100 wages & salaries Rp528,000,000
62111 insurance expense Rp6,000,000
62112 rent expense Rp70,000,000
62113 bad debt expense
62114 telephone & internet expense Rp59,550,000
62115 electricity expense Rp53,520,000
62116 advertising expense Rp15,750,000
62117 postage expense Rp9,750,000
62118 pantry expense Rp12,100,000
62301 vehicle depr expense Rp206,250,000
62302 equipment depr expense Rp96,250,000
62401 other operational expense
80000 other income
81000 interest income Rp75,500,000
90000 other expense
91000 bank service expense Rp5,000,000
92000 income tax article 4(2) expense Rp30,200,000
93000 income tax expense
Rp17,035,223,300 Rp18,449,588,400
 SUBSIDIARY LEDGER ACCOUNT RECEIVABLE

Nama : Pt venus
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : pt mars
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : Pt pluto
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : Pt neptunus
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

SUBSUDIARY LEDGER ACCOUNT PAYABLE

Nama : Pt edelweise
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : Pt dandelion
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit

Nama : Pt matahari
Saldo
Tanggal Keterangan ref Debet Kredit
Debit Kredit
 Rekapitulations
sales journal recapitulation
account no d account no k

amount

cash receipt journal recapitulation

account no d account no k

amount

petty cash journal recapitulation

account no d account no k

amount

cash payment journal recapitulation

account no d account no k

amount

puchase journal recapitulation

account no d account no k
 amount

memorial journal recapitulation

account no d account no k

amount