PT.

RAM UTAMA
INVENTORY CARD
NAME : NAVI FORCE KODE : NF-3
DECEMBER, 2017
( In Rupiah ) METODE : FIFO

POST. PURCHASED SOLD BALANCE

DATE
REF UNIT UNIT COST TOTAL UNIT UNIT COST TOTAL UNIT UNIT COST TOTAL

TOTAL

Date Signature
Prepare By : ............. ....................

Posted By : ............ .................

Posted By : ............ .................
 PT. RAM UTAMA
INVENTORY CARD
NAME : NAVI CURRENT KODE : NC-8
DECEMBER, 2017
( In Rupiah ) METODE : FIFO

POST. PURCHASED SOLD BALANCE

DATE
REF UNIT UNIT COST TOTAL UNIT UNIT COST TOTAL UNIT UNIT COST TOTAL

TOTAL

Date Signature
Prepare By : ............. ....................

Posted By : ............ .................

Posted By : ............ .................
 PT. RAM UTAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)

NO CUSTOMER BALANCE

Total ………………

PT. RAM UTAMA

LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)

NO SUPPLIER BALANCE

Total ………………

PT. GALERIA JAYA

LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)

KODE PRODUCT BALANCE

Total ………………
 PT. RAM UTAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2017
(In Rupiah)

Nama : TOKO JELITA Kode : CUST-01

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO MERIAH Kode : CUST-02

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : FUNNYWATCH Kode : CUST-03

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO SERIBUJAM Kode : CUST-04

Balance
Date Description Ref Debit Credit
Debit Credit

Date Signature
Prepare By : ............. ....................

Posted By : ............ .................

 Date Signature
Prepare By : ............. ....................

Posted By : ............ .................

 PT. RAM UTAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)

Nama : PT. SENTOSA Kode : SUP-01

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO ABADIWATCH Kode : SUP-02

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT. BERKAH SEJATI Kode : SUP-03

Balance
Date Description Ref Debit Credit
Debit Credit

Date Signature
Prepare By : ............. ....................

Posted By : ............ .................

 PT. RAM UTAMA
PETTY CASH JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
DATE DOC.NO DESCRIPTION
ACCOUNT NAMA ACC. NO. AMOUNT PETTY CASH

TOTAL …………………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. .............. ACC. NO AMOUNT ACC. NO AMOUNT

Posted By : ............ ..............

TOTAL TOTAL
 PT. RAM UTAMA
GENERAL JOURNAL
DECEMBER 2017
( In Rupiah )
Pos
DATE DOC NO DESCRIPTION Debit Credit
Ref

TOTAL …………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL

Posted By : ............ ................

TOTAL TOTAL
 PT. RAM UTAMA
CASH RECEIPT JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
POST. OTHERS OTHERS
DATE DOC.NO DESCRIPTION ACCOUNT
REF CASH IN BANK
ACC. NO AMOUNT RECEIVABLE ACC. NO AMOUNT

TOTAL …………………

ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO AMOUNT ACC. NO AMOUNT
Posted By : ............ ....................
TOTAL TOTAL
 PT. RAM UTAMA
SALES JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
Post
DATE DOC.NO DESCRIPTION ACCOUNT
COST OF
MERCHANDISE
Ref MERCHANDISE SALES VAT OUT
RECEIVABLE INVENTORY
SOLD

TOTAL …………………
ACCOUNT NUMBER…………….

RECAPITULATION
Date Signature DEBIT KREDIT

Prepare By : ............. .................... ACC. NO AMOUNT ACC. NO AMOUNT

Posted By : ............ ....................

TOTAL TOTAL
 PT. RAM UTAMA
CASH PAYMENT JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
POST
DATE DOC. NO DESCRIPTION ACCOUNT OTHERS OTHERS
REF CASH IN BANK
PAYABLE ACC. NO AMOUNT ACC. NO AMOUNT

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
Date Signature DEBIT KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
Prepare By : ............. ....................

Posted By : ............ ....................

TOTAL TOTAL
 PT. RAM UTAMA
PURCHASE JOURNAL
DECEMBER, 2017
( In Rupiah )
DEBIT CREDIT
DATE DOC.NO DESCRIPTION MERCHANDISE
VAT IN ACCOUNT PAYABLE
INVENTORY

TOTAL…………….

ACCOUNT NUMBER ……………

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO AMOUNT ACC. NO AMOUNT
Posted By : ............ ....................

TOTAL TOTAL
 PT. GALERIA JAYA
TRIAL BALANCE
30-Nov-17
(In Rupiah)
ACC NO. ACCOUNT NAME DEBIT CREDIT
1-110 Cash in Bank 981,256,500 -
1-120 Petty Cash 35,678,500 -
1-130 Accounts Receivable 180,045,000 -
1-140 Allowance of Doubtful Debt - 42,250,750
1-150 Merchandise Inventory 146,800,000 -
1-160 Office Supplies 31,345,500 -
1-170 Prepaid Insurance 75,000,000 -
1-180 Prepaid Rent - -
1-190 VAT (Value Added Tax) Receivable - -
1-191 VAT (Value Added Tax) In - -
1-192 Prepaid Income Tax Article 25 17,887,500 -
1-310 Land 4,800,000,000 -
1-320 Buildings 2,676,000,000 -
1-321 Acc. Depreciation – Buildings - 925,450,000
1-330 Equipment 1,143,840,000 -
1-331 Acc. Depreciaton – Equipment - 702,985,000
1-340 Automobile - -
1-341 Acc. Depreciaton – Automobile - -
2-110 Accounts Payable - 134,910,000
2-120 Accrued Expense - 68,623,250
2-130 VAT (Value Added Tax) Payable - 38,234,000
2-131 VAT (Value Added Tax) Out - -
2-132 Income Tax Article 21 Payable - 3,546,500
2-133 Income Tax Article 23 Payable - -
2-134 Income Tax Article 25/29 Payable - 2,001,500
2-210 MANDIRI Bank, Loan - 720,000,000
3-110 Stock Capital - 2,700,000,000
3-130 Retained Earnings - 4,249,500,850
4-110 Sales - 2,667,445,000
4-120 Sales Discount 40,675,150 -
4-130 Sales Return and Allowance - -
5-110 Cost of Merchandise Sold 1,001,568,450 -
6-110 Utilities Expense 29,569,455 -
6-120 Office Supplies Expense 14,389,500 -
6-130 Doubtful Debts Expense 28,865,435 -
6-140 Spoilage Expense 2,176,450 -
6-150 Depreciation Expense 253,715,000 -
6-160 Insurance Expense 45,000,000 -
6-170 Rent Expense - -
6-180 Wages and Salaries 668,305,000 -
6-190 Advertising Expense 40,112,500 -
6-200 Others Operating Expense 38,885,500 -
8-110 Interest Income - 27,650,150
8-140 Freights Collected - 3,984,550
8-150 Late Fees Collected - 5,900,250
9-110 Interest Expenses 17,430,500 -
9-120 Bank Service Charges 13,256,550 -
9-140 Income Tax Article 4(2) Expense 8,112,450 -
9-145 Income Tax Expense - -
9-150 Late Fees Expenses 2,566,860 -
81100 Interest Income - 1,875,000
81200 Devidend Income - 10,000,000
81300 Gain/Loss Sales Vehicles - -
91100 Interest Expense 8,990,774 -
91200 Bank Service Charge 3,750,000 -
93100 Income Tax Expense 3,111,725 -
Jumlah  12,308,334,299 12,304,356,800
 PT. GALERIA JAYA
LEDGER
DECEMBER 31, 2017
(In Rupiah)

Nama : Petty Cash Nomor : 1-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : CASH IN BANK Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Marketable Equity Securities Nomor : 1-1130

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Account Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Employee Receivable Nomor : 1-1230
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Merchandise Inventory Nomor : 1-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : STORE SUPPLIES Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Value Added Taxes In Nomor : 1-1430
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Investment Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Building Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Accumulated Depreciation – Building Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Vehicles Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Equipment Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Account Payable Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Accrued Expense Nomor : 2-1211
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Value Added Taxes Out Nomor : 2-1213

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Bank BNI'46 Medan Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Command Stock Nomor : 3-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Retained Earning Nomor : 3-1001

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Devidend Nomor : 3-1003
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Income Summary Nomor : 3-1004

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Sales Return Nomor : 4-2400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Cost Of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Purchases Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Wages & Salaries Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Advertising Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Utility Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Water, Telepon & Electricity Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Rent Expense Nomor : 6-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Supplies Expense Nomor : 6-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Maintenance and Repair Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
Nama : Bad Debts Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Depreciation Expense – Building Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Depreciation Expense – Vehicles Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Depreciation Expense – Equipment Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Insurance expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Devidend Income Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Gain/Loss Sales Vehicles Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018

Nama : Income Tax Expense Nomor : 9-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü
2018
 PT. GALERIA JAYA
LEDGER
DECEMBER 31, 2017
(In Rupiah)

Nama : Petty Cash Nomor : 1-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 3,000,000
2018

Nama : CASH IN BANK Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 182,811,550
2018

Nama : Marketable Equity Securities Nomor : 1-1130

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Account Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 23,100,000
2018

Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 800,000
2018
Nama : Employee Receivable Nomor : 1-1230
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 1,000,000
2018

Nama : Merchandise Inventory Nomor : 1-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 82,000,000
2018

Nama : STORE SUPPLIES Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 6,800,000
2018

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 10,000,000
2018

Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 4,250,000
2018

Nama : Value Added Taxes In Nomor : 1-1430

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 4,000,000
2018

Nama : Investment Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 207,500,000
2018

Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 275,000,000
2018

Nama : Building Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 144,000,000
2018

Nama : Accumulated Depreciation – Building Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 52,800,000
2018

Nama : Vehicles Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 96,000,000
2018

Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 38,000,000
2018
Nama : Equipment Nomor : 1-3401
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 60,000,000
2018

Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 13,750,000
2018

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 4,200,000
2018

Nama : Account Payable Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 23,100,000
2018

Nama : Accrued Expense Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 1,675,000
2018

Nama : income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 125,000
2018

Nama : Value Added Taxes Out Nomor : 2-1213

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 8,500,000
2018

Nama : Bank BNI'46 Medan Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 135,331,547
2018

Nama : Command Stock Nomor : 3-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 400,000,000
2018
Nama : Retained Earning Nomor : 3-1001
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 332,100,000
2018

Nama : Devidend Nomor : 3-1003

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 40,000,000
2018

Nama : Income Summary Nomor : 3-1004

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 629,845,000
2018

Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 7,500,000
2018

Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 2,500,000
2018

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 8,500,000
2018

Nama : Sales Return Nomor : 4-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 9,000,000
2018

Nama : Cost Of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 323,440,000
2018

Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 1,220,000
2018

Nama : Purchases Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Wages & Salaries Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 51,550,000
2018

Nama : Advertising Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 19,500,000
2018

Nama : Utility Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 7,200,000
2018

Nama : Water, Telepon & Electricity Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 5,400,000
2018

Nama : Rent Expense Nomor : 6-2100

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 20,000,000
2018

Nama : Supplies Expense Nomor : 6-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 7,600,000
2018

Nama : Maintenance and Repair Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 10,000,000
2018

Nama : Bad Debts Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Depreciation Expense – Building Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 13,200,000
2018

Nama : Depreciation Expense – Vehicles Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 11,000,000
2018

Nama : Depreciation Expense – Equipment Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 6,250,000
2018

Nama : Insurance expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 8,950,000
2018

Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 3,750,000
2018

Nama : Devidend Income Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 20,000,000
2018

Nama : Gain/Loss Sales Vehicles Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 17,981,547
2018

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 7,500,000
2018

Nama : Income Tax Expense Nomor : 9-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 01 Balance ü 6,223,450
2018
 PT. RAM UTAMA
TRIAL BALANCE
'DESEMBER 31, 2017
(In Rupiah )

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Petty Cash
1-1120 Cash In Bank
1-1130 Marketable Equity Securities
1-1210 Account Receivable
1-1220 Allowances for Bad Debts
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1430 Value Added Taxes In
1-2100 Investment
1-3100 Land
1-3210 Building
1-3220 Accumulated Depreciation – Building
1-3301 Vehicles
1-3302 Accumulated Depreciation – Vehicles
1-3401 Equipment
1-3402 Acccumulated Depreciation – Equipment
2-1110 Credit Card
2-1210 Account Payable
2-1211 Accrued Expense
2-1212 Income Tax Payable
2-1213 Value Added Taxes Out
2-2100 Bank BNI'46 Medan Loan
3-1000 Command Stock
3-1001 Retained Earning
3-1003 Devidend
3-1004 Income Summary
4-1100 Sales
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount
4-2400 Sales Return
5-1100 Cost Of Goods Sold
5-2000 Freight Paid
5-3000 Purchases Discount
6-1100 Wages & Salaries
6-1200 Advertising Expense
6-1400 Utility Expense
ACC NO. ACCOUNT NAME DEBIT CREDIT
6-1500 Water, Telepon & Electricity Expense
6-2100 Rent Expense
6-2200 Supplies Expense
6-2300 Maintenance and Repair Expense
6-2400 Bad Debts Expense
6-2500 Depreciation Expense – Building
6-2600 Depreciation Expense – Vehicles
6-2700 Depreciation Expense – Equipment
6-2800 Insurance expense
6-2900 Late Fee Expense
8-1100 Interest Income
8-1200 Devidend Income
8-1300 Gain/Loss Sales Vehicles
9-1100 Interest Expense
9-1200 Bank Service Charge
9-3100 Income Tax Expense
JUMLAH
 PT. RAM UTAMA
ADJUSTMENT ENTRIES
DECEMBER 31, 2017
(In Rupiah)
DOC.
DATE DESCRIPTION POST REF DEBIT CREDIT
NO
 DOC.
DATE DESCRIPTION POST REF DEBIT CREDIT
NO

JUMLAH

RECAPITULATION
DEBET CREDIT

NO.ACC AMOUNT NO.ACC AMOUNT

TOTAL
 PT. RAM UTAMA
WORKSHEET
DECEMBER 31. 2017
(In Rupiah)
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement
Acc. No Account Name
Debit Credit Debit Credit Debit Credit Debit

1-110 Cash in Bank

1-120 Petty Cash

1-130 Accounts Receivable

1-140 Allowance of Doubtful Debt

1-150 Merchandise Inventory

1-160 Office Supplies

1-170 Prepaid Insurance

1-180 Prepaid Rent

1-190 VAT (Value Added Tax) Receivable

1-191 VAT (Value Added Tax) In

1-192 Prepaid Income Tax Article 25

1-310 Land

1-320 Buildings

1-321 Acc. Depreciation – Buildings

1-330 Equipment

1-331 Acc. Depreciaton – Equipment

1-340 Automobile

1-341 Acc. Depreciaton – Automobile

2-110 Accounts Payable

2-120 Accrued Expense

 Trial Balance Adjustment Entries Trial Balance After AJP Income Statement
Acc. No Account Name
Debit Credit Debit Credit Debit Credit Debit

2-130 VAT (Value Added Tax) Payable

2-131 VAT (Value Added Tax) Out

2-132 Income Tax Article 21 Payable

2-133 Income Tax Article 23 Payable

2-210 MANDIRI Bank. Loan

3-110 Stock Capital

3-130 Retained Earnings

4-110 Sales

4-120 Sales Discount

4-130 Sales Return and Allowance

5-110 Cost of Merchandise Sold

6-110 Utilities Expense

6-120 Office Supplies Expense

6-130 Doubtful Debts Expense

6-140 Spoilage Expense

6-150 Depreciation Expense

6-160 Insurance Expense

6-170 Rent Expense

6-180 Wages and Salaries

6-190 Advertising Expense

6-200 Others Operating Expense

8-110 Interest Income

8-140 Freights Collected

8-150 Late Fees Collected

 Trial Balance Adjustment Entries Trial Balance After AJP Income Statement
Acc. No Account Name
Debit Credit Debit Credit Debit Credit Debit

9-110 Interest Expenses

9-120 Bank Service Charges

9-140 Income Tax Article 4(2) Expense

9-145 Income Tax Expense

9-150 Late Fees Expenses

TOTAL
e Statement Balance Sheet

Credit Debit Credit

e Statement Balance Sheet

Credit Debit Credit

e Statement Balance Sheet

Credit Debit Credit

 PT. RAM UTAMA
STATEMENT OF FINANCIAL POSITION
DECEMBER 31, 2017
(In Rupiah)
ASSETS LIABILITY AND EQUITY

TOTAL ASSETS TOTAL LIABILITY AND EQUITY

Date Signature
Prepare By : ..................... ........................
 Date Signature
Prepare By : ..................... ........................
 PT. RAM UTAMA
INCOME STATEMENT
FOR THE YEARS ENDED 31 DECEMBER 2017
(In Rupiah)

DESCRIPTION Rp Rp

Date Signature
Prepare
By : ..................... ........................ .....................
.......
DESCRIPTION Rp Rp
Date Signature
Prepare
By : ..................... ........................ .....................
.......
 PT. RAM UTAMA
BANK RECONCILIATION- BNI
FOR THE YEARS ENDED 31 DECEMBER 2017
(In Rp)
Cash Balance per bank statement

Cash balance per books

Add:

Adjusted cash balance per books

Date Signature
Prepare By : ............. .......... ............................

Posted By : ................ . . .......................

PT. RAM UTAMA

STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2017
(In Rp)
RETAINED
DESCRIPTION STOCK CAPITAL EQUITY
EARNING
Beginning Balance, Nov 30 2017

Addditional Capital

Net Income

Devidend

Ending Balance, Dec 31 2017

Date Signature
Prepare By : ............. .......... ............................

Posted By : ................ . . .......................

 PT. RAM UTAMA
CASH FLOW STATEMENT
FOR THE YEARS ENDED 31 DECEMBER 2017
(In Rupiah)

Date Signature
Prepare
By : ..................... ........................ .......................
.....
 Date Signature
Prepare
By : ..................... ........................ .......................
.....
...................
...................
 PT. RAM UTAMA
GENERAL JOURNAL- CLOSING ENTRIES
DECEMBER 31, 2017
(In Rupiah)

DATE DESCRIPTION POST REF DEBIT CREDIT

JUMLAH

Date Signature
Prepare By : ..................... ........................
 RECAPITULATION
DEBIT KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

TOTAL TOTAL
 PT. RAM UTAMA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2017
(In Rupiah)
ACCOUNT
NUMBER ACCOUNT NAME DEBIT CREDIT
JUMLAH
 PT. GALERIA JAYA
ACCOUNT RECEIVABLE SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER BALANCE

TOTAL-SUBSIDIARY LEDGER
BALANCE-GENERAL LEDGER
DIFFERENCE

Date Signature
Prepare By : .............................. ..............................

PT. GALERIA JAYA

ACCOUNT PAYABLE SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER BALANCE

TOTAL-SUBSIDIARY LEDGER
BALANCE-GENERAL LEDGER
DIFFERENCE

Date Signature
Prepare By : .............................. ..............................

PT. GALERIA JAYA

MERCHANDISE INVENTORY SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER QUANTITY COST/UNIT BALANCE

TOTAL-SUBSIDIARY LEDGER

BALANCE-GENERAL LEDGER

DIFFERENCE

Date Signature
Prepare By : .............................. ..............................
 Date Signature
Prepare By : .............................. ..............................
 PT. GALERIA JAYA
ACCOUNT RECEIVABLE SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER BALANCE
CUST-01 TOKO JELITA
CUST-02 TOKO MERIAH 116,820,000
CUST-03 TOKO FUNNYWATCH 164,780,000
CUST-04 TOKO SERIBUJAM 336,270,000
TOTAL-SUBSIDIARY LEDGER 617,870,000
BALANCE-GENERAL LEDGER 617,870,000
DIFFERENCE 0

Date Signature
Prepare By : .............................. ..............................

PT. GALERIA JAYA

ACCOUNT PAYABLE SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER BALANCE
SUP-01 PT. SENTOSA 88,660,000
SUP-02 PT. ABADIWATCH 130,795,000
SUP-03 PT.BERKAH SEJATI 81,400,000

TOTAL-SUBSIDIARY LEDGER 300,855,000

BALANCE-GENERAL LEDGER 300,855,000

DIFFERENCE 0

Date Signature
Prepare By : .............................. ..............................

PT. GALERIA JAYA

MERCHANDISE INVENTORY SCHEDULE
DECEMBER, 31 2017
NO CUSTOMER QUANTITY COST/UNIT BALANCE
NF-3 NAFI FORCE 60 2,500,000 150,000,000
NC-8 NAVI CURRENT 60 2,800,000 168,000,000

TOTAL-SUBSIDIARY LEDGER Err:522

BALANCE-GENERAL LEDGER Err:522

DIFFERENCE 0

Date Signature
Prepare By : .............................. ..............................
 Date Signature
Prepare By : .............................. ..............................
 PT. GARMINDO JAYA
GENERAL LEDGER
DECEMBER 2017

(in Rp.)
Account : Cash in Bank Acct. No. : 1-110
Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Petty Cash Acct. No. : 1-120

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Accounts Receivable Acct. No. : 1-130

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Allowance of Doubtful Debt Acct. No. : 1-140

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Merchandise Inventory Acct. No. : 1-150

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance
Account : Office Supplies Acct. No. : 1-160
Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Prepaid Insurance Acct. No. : 1-170

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Prepaid Rent Acct. No. : 1-180

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : VAT (Value Added Tax) Acct. No. : 1-191

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Land Acct. No. : 1-310

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF
 DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Buildings Acct. No. : 1-320

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Equipment Acct. No. : 1-330

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Automobile Acct. No. : 1-340

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Accounts Payable Acct. No. : 2-110

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF
 DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Accrued Expense Acct. No. : 2-120

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Income Tax Article 21 Payable Acct. No. : 2-132

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Income Tax Article 23 Payable Acct. No. : 2-133

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance
Account : MANDIRI Bank, Loan Acct. No. : 2-210
Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Stock Capital Acct. No. : 3-110

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Retained Earnings Acct. No. : 3-130

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Sales Acct. No. : 4-110

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Sales Discount Acct. No. : 4-120

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Sales Return and Allowance Acct. No. : 4-130

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Cost of Merchandise Sold Acct. No. : 5-110

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance
Account : Utilities Expense Acct. No. : 6-110
Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Office Supplies Expense Acct. No. : 6-120

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Doubtful Debts Expense Acct. No. : 6-130

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Spoilage Expense Acct. No. : 6-140

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Depreciation Expense Acct. No. : 6-150

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Insurance Expense Acct. No. : 6-160

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Rent Expense Acct. No. : 6-170

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF
 DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Wages and Salaries Acct. No. : 6-180

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Advertising Expense Acct. No. : 6-190

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Others Operating Expense Acct. No. : 6-200

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Interest Income Acct. No. : 8-110

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Freights Collected Acct. No. : 8-140

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Late Fees Collected Acct. No. : 8-150

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance
Account : Interest Expenses Acct. No. : 9-110
Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Bank Service Charges Acct. No. : 9-120

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Income Tax Expense Acct. No. : 9-145

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance

Account : Late Fees Expenses Acct. No. : 9-150

Balance
DATE DESCRIPTION POST DEBIT CREDIT
REF DEBIT CREDIT

Dec 01 Balance