Accounts List (Detail) Acc No Account Name Type H/D: 01/21/2022 MYOB / Excel 07:53:32

01/21/2022 MYOB / Excel 07:53:32
Accounts List [Detail]

Acc No Account Name Type H/D
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
3-1300 Income Sumary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
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Level
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-2100
3-1100
3-1200
3-1300
4-1100
4-1300
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300
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Page 6
UD ARYA
TRIAL BALANCE
November 30, 2021
(Rupiah)
ACCOUNT BALANCE
ACCOUNTS
NO. DEBIT
1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 PPN Income
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Raka Capital
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 2,516,500
TOTAL 1,267,416,500.00
UD ARYA
TRIAL BALANCE
November 30, 2021
(Rupiah)
BALANCE
CREDIT
Rp 11,800,000
Rp 16,500,000
Rp 69,300,000
Rp 3,900,000
Rp 1,500,000
Rp 301,000,000
Rp 354,016,500
Rp 503,300,000
Rp 6,100,000
1,267,416,500.00
USP KPN PNB
TABEL SIMULASI ANGSURAN KREDIT No Kredit
NAMA : Aman, I Md PLAFOND

NIP : JANGKA WAKTU
Unit : BUNGA
No Gaji : ANGSURAN/BLN
Golongan : III TANGGAL
Angsuran Angsuran Bunga Pokok Saldo
Ke
300,000,000
1 10,253,289 3,500,000 6,753,289 293,246,711
2 10,253,289 3,421,212 6,832,077 286,414,634
3 10,253,289 3,341,504 6,911,785 279,502,849
4 10,253,289 3,260,867 6,992,422 272,510,427
5 10,253,289 3,179,288 7,074,001 265,436,426
6 10,253,289 3,096,758 7,156,531 258,279,895
7 10,253,289 3,013,265 7,240,023 251,039,872
8 10,253,289 2,928,799 7,324,490 243,715,381
9 10,253,289 2,843,346 7,409,943 236,305,439
10 10,253,289 2,756,897 7,496,392 228,809,046
11 10,253,289 2,669,439 7,583,850 221,225,196
12 10,253,289 2,580,961 7,672,328 213,552,868
13 10,253,289 2,491,450 7,761,839 205,791,029
14 10,253,289 2,400,895 7,852,394 197,938,636
15 10,253,289 2,309,284 7,944,005 189,994,631
16 10,253,289 2,216,604 8,036,685 181,957,946
17 10,253,289 2,122,843 8,130,446 173,827,500
18 10,253,289 2,027,987 8,225,301 165,602,198
19 10,253,289 1,932,026 8,321,263 157,280,935
20 10,253,289 1,834,944 8,418,345 148,862,590
21 10,253,289 1,736,730 8,516,559 140,346,032
22 10,253,289 1,637,370 8,615,919 131,730,113
23 10,253,289 1,536,851 8,716,438 123,013,675
24 10,253,289 1,435,160 8,818,129 114,195,546
25 10,253,289 1,332,281 8,921,008 105,274,539
26 10,253,289 1,228,203 9,025,086 96,249,453
27 10,253,289 1,122,910 9,130,379 87,119,074
28 10,253,289 1,016,389 9,236,900 77,882,174
29 10,253,289 908,625 9,344,664 68,537,511
30 10,253,289 799,604 9,453,685 59,083,826
31 10,253,289 689,311 9,563,978 49,519,848
32 10,253,289 577,732 9,675,557 39,844,291
33 10,253,289 464,850 9,788,439 30,055,852
34 10,253,289 350,652 9,902,637 20,153,215
35 10,253,289 235,121 10,018,168 10,135,047
36 10,253,289 118,242 10,135,047 0
369,118,401 69,118,401 300,000,000
000405
300,000,000
36
14.00%
10,253,289
3/31/2012
Keterangan
4/30/2012
5/31/2012
6/30/2012
7/31/2012
8/31/2012
9/30/2012
10/31/2012
11/30/2012
12/31/2012
1/31/2013
2/28/2013
3/31/2013
4/30/2013
5/31/2013
6/30/2013
7/31/2013
8/31/2013
9/30/2013
10/31/2013
11/30/2013
12/31/2013
1/31/2014
2/28/2014
3/31/2014
4/30/2014
5/31/2014
6/30/2014
7/31/2014
8/31/2014
9/30/2014
10/31/2014
11/30/2014
12/31/2014
1/31/2015
2/28/2015
3/31/2015
BANK MANDIRI
Kantor Cabang Gajah Mada
Kepada : Tanggal : 31 Desemb

PT ORENS
Jl P. Buton 9 Denpasar
Rekening Giro No : 226557800
BANK STATEMENT
NO DATE CODE CHECK NO D C
01/12/2013 10
1 03/12/2013 52 MD000111 160,000,000.00
2 04/12/2013 52 MD000112 380,950,000.00
3 09/12/2013 12 PR14141414 239,894,000.00
4 10/12/2013 52 MD000113 284,199,000.00
5 10/12/2013 52 MD000114 2,182,255.00
6 15/12/2013 52 MD000115 48,450,000.00
7 20/12/2013 11 50,000,000.00
8 25/12/2013 12 198,054,375.00
9 30/12/2013 51 MD000116 6,600,000.00
10 30/12/2013 12 JY100030 39,592,000.00
11 30/12/2013 51 MD000117 15,410,000.00
12 31/12/2013 14
13 31/12/2013 53
14 31/12/2013 54
Note :
10 - Saldo Kabag Giro
11 - Penyetoran Tunai
12 - Penyetoran Kliring
14 - Bunga Bank / Jasa Giro
51 - Penarikan Tunai Hatta Rejasa
52 - Penarikan Kliring
53 - Pajak
54 - Biaya Administrasi
BANK MANDIRI
Kantor Cabang Gajah Mada
Tanggal : 31 Desember 2013
BANK STATEMENT
BALANCE
9,800,000.00
(150,200,000.00)
(531,150,000.00)
(291,256,000.00)
(575,455,000.00)
(577,637,255.00)
(626,087,255.00)
(576,087,255.00)
(378,032,880.00)
(384,632,880.00)
(345,040,880.00)
(360,450,880.00)
(360,450,880.00)
(360,450,880.00)
(360,450,880.00)
Kabag Giro
Hatta Rejasa
UD ARYA
CASH RECEIPT JOURNAL
DECEMBER 2020
( Rupiah )
Page 1
DEBIT CREDIT
DATE DOC. NO DESCRIPTION REF OTHERS OTHERS

ACCOUNT
BANK
RECEIVABLE
ACC. NO ACCOUNTS AMOUNT ACC. NO ACCOUNTS AMOUNT
2020
Des 3 BKM12-1 JB Elek Ö 34,100,000 34,100,000
12 BKM12-2 Digital Elex Ö 231,000,000 231,000,000
13 KN01 Penjualan tunai Ö 5-1100 Cost of goods Sold 212,000,000 266,200,000 4-1100 Sales 242,000,000
Ö 2-1500 PPN Outcome 24,200,000
Ö 1-1500 Merchandise Inventory 212,000,000
14 BKM12-3 Digital Elex Ö 28,600,000 28,600,000
Penerimaan Piutang
20 BKM12-4 yang telah Ö 7,200,000 1-1400 Allowance for Doubtful Debt 7,200,000
dihapuskan
25 BKM12-5 Maju Elex Ö 19,800,000 19,800,000
TOTAL 212,000,000 586,900,000 485,400,000 313,500,000
(V) 1-1100 (V) 1-1300
Kunci Mengelola Jurnal Page 17

RECAPITULATION
ACC. NO AMOUNT (Rp) ACC. NO AMOUNT (Rp)
1-1100 586,900,000 1-1300 313,500,000
5-1100 212,000,000 1-1400 7,200,000
- 1-1500 212,000,000
2-1500 24,200,000
4-1100 242,000,000
TOTAL 798,900,000 TOTAL 798,900,000
Kunci Mengelola Jurnal Page 18

UD ARYA
CASH PAYMENT JOURNAL
DECEMBER 2020
( Rupiah )
Page : 1
DEBIT CREDIT
DATE DOC. NO DESCRIPTION No Cek OTHERS OTHERS

ACCOUNT
BANK
PAYABLE
ACC NO ACCOUNTS AMOUNT ACC NO ACCOUNTS AMOUNT
2021
Des 1 BKK12-1 pembayaran gaji Nop CP12-001 2-1200 Expense Payable 2,500,000 2,500,000
6 BKK12-2 PT Margonda CP12-002 28,600,000 28,600,000
9 BKK12-3 PT Sahabat Jaya CP12-003 23,100,000 23,100,000
15 BKK12-4 PPN Masa November CP12-004 2-1400 PPN Payable 1,500,000 - 1,500,000
18 BKK12-5 PT Margonda CP12-005 286,000,000 286,000,000
23 BKK12-6 Fa. Makmur CP12-006 17,600,000 17,600,000
30 BKK12-7 pembayaran angsuran CP12-007 2-2100 Bank Mandiri Loan 16,000,000 - 19,000,000
9-1100 Interest Expense 3,000,000
TOTAL 23,000,000 355,300,000 378,300,000
V 2-1200 1-1100
Kunci Mengelola Jurnal Page 19+2

CASH PAYMENT JOURNAL
RECAPITULATION
DEBIT CREDIT
2-1200 2,500,000 1-1100 378,300,000
2-1400 1,500,000 0 -
2-2100 16,000,000 0 -
2-1100 355,300,000 -
9-1100 3,000,000
TOTAL 378,300,000 TOTAL 378,300,000

UD ARYA
SALES JOURNAL
DECEMBER 2020
( Rupiah )
DEBIT CREDIT
DATE DOC. NO DESCRIPTION REF

ACCOUNT COST OF GOODS Merchandise
SALES FREIGHT COLLECTED VAT-OUT
RECEIVABLE SOLD Inventory
2020
Des 6 F12-1 Digital Elex Ö 286,000,000 231,500,000 260,000,000 26,000,000 231,500,000
18 F12-2 JB elex Ö 188,100,000 146,000,000 171,000,000 17,100,000 146,000,000
27 F12-3 Maju Elex Ö 467,500,000 365,000,000 425,000,000 - 42,500,000 365,000,000
TOTAL 941,600,000 742,500,000 856,000,000 - 85,600,000 742,500,000
1-1300 5-1100 4-1100 4-1400 2-1500 1-1500

SALES JOURNAL
RECAPITULATION
DEBIT CREDIT
1-1300 941,600,000 1-1500 742,500,000
5-1100 742,500,000 2-1500 85,600,000
4-1100 856,000,000
4-1400 -
TOTAL 1,684,100,000 TOTAL 1,684,100,000

UD ARYA
PURCHASE JOURNAL
DECEMBER 2020
( Rupiah )
Page: 1
DEBIT CREDIT
DATE DOC. NO DESCRIPTION Ref MERCHANDISE

FREIGHT PAID VAT IN ACCOUNT PAYABLE
INVENTORY
2020
Des 10 F05 PT Margonda Ö 30,100,000 301,000,000 331,100,000
22 A17 PT Sahabat Jaya Ö 39,550,000 395,500,000 435,050,000
29 G11 Fa makmur Ö 33,320,000 333,200,000 366,520,000
TOTAL - 102,970,000 1,029,700,000 1,132,670,000
5-1200 1-1900 1-1500 2-1100

PURCHASE JOURNAL
RECAPITULATION
DEBIT CREDIT
1-1900 102,970,000 2-1100 1,132,670,000
1-1500 1,029,700,000
TOTAL 1,132,670,000 TOTAL 1,132,670,000

UD ARYA
GENERAL ENTRIES
DECEMBER 2020
( Rupiah )
Page: 1
DATE DOC. NO DESCRIPTION Ref DEBIT CREDIT
2020
7 NK12-1 Sales Return 4-1200 50,000,000
PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000
Merchandise Inventory 1-1500 44,500,000
Cost of goods Sold 5-1100 44,500,000
(Retur Penjualan Digital Elex)
11 NK-1 Accounts Payable 2-1100 45,100,000
Merchandise Inventory 1-1500 41,000,000
PPN Income 1-1900 4,100,000
(Retur Pembelian PT Margonda)
TOTAL 144,600,000 144,600,000

GENERAL ENTRIES
RECAPITULATION
DEBIT CREDIT
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 5-1100 44,500,000
1-1500 44,500,000 1-1500 41,000,000
2-1100 45,100,000 1-1900 4,100,000
- -
TOTAL 144,600,000 TOTAL 144,600,000

UD ARYA
PETTY CASH JOURNAL
DECEMBER 2020
( Rupiah )
Page: 1
DEBET KREDIT
DATE DOC. NO DESCRIPTION
ACC. NO ACCOUNTS Jumlah PETTY CASH
2020
Des 2 PC12-1 Pembuatan brosur 6-1000 Advertising Expenses 675,000 675,000
4 PC12-2 Pembayaran listrik dan tlp nov 2-1200 Expense Payable 975,000 975,000
9 PC12-3 Pembelian perlengkapan 1-1600 Store Supplies 900,000 900,000
26 PC12-4 Perbaikan atap toko 6-1800 Other Operating Expense 500,000 500,000

UD ARYA
INVENTORY CARD
DECEMBER 2020
( Rupiah )
NAME : HP Pavilion-14 CODE
IN / PURCHASE OUT / SOLD BALANCE

DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
2020 Saldo Awal 20 16,000,000
Des 6 F12-1 Digital Elex - - 9 16,000,000 144,000,000 11 16,000,000
7 NK12-1 Retur Digital Elex - - (2) 16,000,000 (32,000,000) 13 16,000,000
10 F05 PT MARGONDA 11 16,000,000 176,000,000 - - 24 16,000,000
11 NK-1 Retur PT MARGONDA (1) 16,000,000 (16,000,000) - - 23 16,000,000
13 KN01 Penjualan Tunai - - 7 16,000,000 112,000,000 16 16,000,000
18 F12-2 JB Elex - - 6 16,000,000 96,000,000 10 16,000,000
22 A17 PT Sahabat Jaya 13 16,000,000 208,000,000 - - 23 16,000,000
27 F12-3 Maju Elex - 15 16,000,000 240,000,000 8 16,000,000
29 G11 Fa Makmur 12 16,400,000 196,800,000 - - 20 16,240,000

UD ARYA
INVENTORY CARD
DECEMBER 2020
( Rupiah )
HPP-14
BALANCE
TOTAL
320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
256,000,000
160,000,000
368,000,000
128,000,000
324,800,000

UD ARYA
INVENTORY CARD
DECEMBER 2020
( Rupiah )
NAME : DELL Inspiron 15 CODE :DI-15
IN / PURCHASE BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2020 Saldo Awal 16 12,500,000 200,000,000
Des 6 F12-1 Digital Elex - - 7 12,500,000 87,500,000 9 12,500,000 112,500,000
7 NK12-1 Retur Digital Elex - - (1) 12,500,000 (12,500,000) 10 12,500,000 125,000,000
10 F05 PT MARGONDA 10 12,500,000 125,000,000 - - 20 12,500,000 250,000,000
11 NK-1 Retur PT MARGONDA (2) 12,500,000 (25,000,000) - - 18 12,500,000 225,000,000
13 KN01 Penjualan Tunai - - 8 12,500,000 100,000,000 10 12,500,000 125,000,000
18 F12-2 JB Elex - - 4 12,500,000 50,000,000 6 12,500,000 75,000,000
22 A17 PT Sahabat Jaya 15 12,500,000 187,500,000 - - 21 12,500,000.00 262,500,000.00
27 F12-3 Maju Elex 10 12,500,000 125,000,000 11 12,500,000.00 137,500,000.00
29 G11 Fa Makmur 11 12,400,000 136,400,000 22 12,450,000.00 273,900,000.00

UD ARYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE 2020
( Rupiah)
JB Elex
C001
Balance
Date Description Ref Debit Credit
Debit Credit
2020
Des 1 Saldo √ 34,100,000.00
3 Pelunasan Faktur F11-12 CRJ-1 34,100,000.00 - -
18 Penjualan F12-2 SJ-1 188,100,000.00 188,100,000.00 -
Digital Elex
C002
Balance
Debit Credit
2020
Des 1 Saldo √ 28,600,000.00
6 Penjualan F12-1 SJ-1 286,000,000.00 314,600,000.00 -
7 NK12-1, Retur F12-1 MJ-1 55,000,000.00 259,600,000.00 -
12 Pelunasan Faktur F12-1 CRJ-1 231,000,000.00 28,600,000.00
14 Pelunasan faktur F-11/25 CPJ-1 28,600,000.00 -
Maju Elex
C003
Balance
Debit Credit
2020
Des 1 Saldo √ 19,800,000.00
25 Pelunasan Faktur F11-10 CPJ-1 19,800,000.00 - -
27 Penjualan Faktur F12-3 SJ-1 467,500,000.00 467,500,000.00

UD ARYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE 2020
( Rupiah)
PT Sahabat Jaya
S001
Balance
Debit Credit
2020
Dec 1 Saldo √ 23,100,000.00
9 Pembayaran Faktur C15234 CPJ-1 23,100,000.00 - -
22 Pembelian Faktur A17 PJ-1 435,050,000.00 - 435,050,000.00
Fa Makmur
S002
Balance
Debit Credit
2020
Dec 1 Saldo √ 17,600,000.00
23 Pelunasan Faktur F1289 CPJ-1 17,600,000.00 - - -
29 Pembelian G11 PJ-1 - 366,520,000.00 - 366,520,000.00
PT Margonda
S003
Balance
Debit Credit
2020
Dec 1 Saldo √ 28,600,000.00
6 Pembayaran Fk.2011 CPJ-1 28,600,000.00 - -
10 Pembelian F05 PJ-1 331,100,000.00 - 331,100,000.00
11 NK-1, Retur F05 MJ-1 45,100,000.00 - - 286,000,000.00
18 Pembayaran F05 CPJ-1 286,000,000.00 - -

UD ARYA
List of Subsidiary Ledger- Account Receivable
December 31, 2020
( Rupiah)
CUSTOMER NO.
NAMA CUSTOMER TANGGAL JUMLAH
NO. FAKTUR
C001 JB Elex F12-2 18/12/2020 188,100,000
C002 Digital Elex - - -
C003 Maju Elex F12-3 27/12/2020 467,500,000
C004 Panen Elex -
TOTAL 655,600,000
UD ARYA
List of Subsidiary Ledger- Account Payable
December 31, 2020
( Rupiah)
SUPPLIER NO.
NAMA SUPPLIER TANGGAL JUMLAH
NO. FAKTUR
S001 PT Sahabat Jaya A17 22/12/2016 435,050,000
S002 Fa Makmur G11 29/12/2016 366,520,000
S003 PT Margonda -
TOTAL 801,570,000
UD ARYA
List of Inventory Card
December 31, 2020
( Rupiah)
KODE
NAMA ITEM QUANTITY PRICE/UNIT JUMLAH
ITEM
T1301C HP Pavilion-14 20 16,240,000.00 324,800,000.00
T7102C DELL Inspiron 15 22 12,450,000.00 273,900,000.00
TOTAL 598,700,000.00
Kunci Mengelola BB Page 33+16

UD ARYA
GENERAL LEDGER 2020
Account : Account No. :

General Ledger
Cash in Bank 1-1100
Balance
Date Description Ref. Dr Cr
Dr Cr
Des 1 Opening Balance v 42,770,000.00 -
31 Sales Journal SJR - - 42,770,000.00 -
31 Purchases Journal PJR - ###
###
###
###
###
###
###
###
###
###
###
###
### 42,770,000.00 -
31 Cash Receipt Journal CRJ ###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
### 629,670,000.00 -
31 Cash Payment Journal CPJ ###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
### 251,370,000.00 -
31 General Entries JM (1) ###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
### 251,370,000.00 -
31 Adjusment Entries JM (2) 5,500,000.00 - 256,870,000.00 -
31 Closing Entries JM - - 256,870,000.00 -

General Ledger
Petty Cash 1-1200
Balance
Dr Cr
31 Purchases Journal PJR - - 9,800,000.00 -
31 Cash Receipt Journal CRJ - - 9,800,000.00 -
31 Cash Payment Journal CPJ - - 9,800,000.00 -
31 General Entries JM (1) - - 9,800,000.00 -
31 Adjusment Entries JM (2) - - 9,800,000.00 -

General Ledger
Accounts Receivable 1-1300
Balance
Dr Cr
31 Sales Journal SJR 941,600,000.00 - 1,027,400,000.00 -
31 Purchases Journal PJR - - 1,027,400,000.00 -
31 Cash Receipt Journal CRJ - 313,500,000.00 713,900,000.00 -
31 General Entries JM (1) - 55,000,000.00 658,900,000.00 -

General Ledger
Allowance for Doubtful Debt 1-1400
Balance
Dr Cr
Des 1 Opening Balance v - 11,800,000.00
31 Sales Journal SJR - - - 11,800,000.00
31 Purchases Journal PJR - - - 11,800,000.00
31 Cash Receipt Journal CRJ - 7,200,000.00 - 19,000,000.00
31 Cash Payment Journal CPJ - - - 19,000,000.00
31 General Entries JM (1) - - - 19,000,000.00
31 Adjusment Entries JM (2) - 13,945,000.00 - 32,945,000.00
31 Closing Entries JM - - - 32,945,000.00
Kunci Mengelola BB Page 34

UD ARYA
GENERAL LEDGER 2020

General Ledger
Merchandise Inventory 1-1500
Balance
Dr Cr
31 Purchases Journal PJR 1,029,700,000.00 - 1,549,700,000.00 -
31 Sales Journal SJR - 742,500,000.00 807,200,000.00 -
31 General Entries JM (1) 44,500,000.00 41,000,000.00 598,700,000.00 -

General Ledger
Store Supplies 1-1600
Balance
Dr Cr
31 Adjusment Entries JM (2) - 4,950,000.00 4,850,000.00 -

General Ledger
Prepaid Insurance 1-1700
Balance
Dr Cr

General Ledger
Prepaid Rent 1-1800
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020

General Ledger
PPN Income 1-1900
Balance
Dr Cr
Des 1 Opening Balance v - -
31 Sales Journal SJR - - - -
31 Purchases Journal PJR 102,970,000.00 - 102,970,000.00 -
31 General Entries JM (1) - 4,100,000.00 98,870,000.00 -
31 Adjusment Entries JM (2) - 98,870,000.00 - -
31 Closing Entries JM - - - -

General Ledger
#N/A 1-1910
Balance
Dr Cr
31 Purchases Journal PJR - - - -
31 Cash Receipt Journal CRJ - - - -
31 Cash Payment Journal CPJ - - - -
31 General Entries JM (1) - - - -
31 Adjusment Entries JM (2) - - - -

General Ledger
Equipment at Cost 1-2100
Balance
Dr Cr

General Ledger
Equipment Accum Dep 1-2110
Balance
Dr Cr
31 Cash Receipt Journal CRJ - - - 16,500,000.00

UD ARYA
GENERAL LEDGER 2020

General Ledger
Accounts Payable 2-1100
Balance
Dr Cr
31 Purchases Journal PJR - 1,132,670,000.00 - 1,201,970,000.00
31 Cash Receipt Journal CRJ - - - 1,201,970,000.00
31 Cash Payment Journal CPJ 355,300,000.00 - - 846,670,000.00
31 General Entries JM (1) 45,100,000.00 - - 801,570,000.00
31 Adjusment Entries JM (2) - - - 801,570,000.00

General Ledger
Expense Payable 2-1200
Balance
Dr Cr

General Ledger
Income Tax Payable 2-1300
Balance
Dr Cr

General Ledger
PPN Payable 2-1400
Balance
Dr Cr
31 Cash Payment Journal CPJ 1,500,000.00 - 1,500,000.00 -

UD ARYA
GENERAL LEDGER 2020

General Ledger
PPN Outcome 2-1500
Balance
Dr Cr
31 Sales Journal SJR - 85,600,000.00 - 85,600,000.00
31 General Entries JM (1) 5,000,000.00 - - 104,800,000.00
31 Adjusment Entries JM (2) 104,800,000.00 - - -

General Ledger
Bank Mandiri Loan 2-2100
Balance
Dr Cr

General Ledger
Raka Capital 3-1100
Balance
Dr Cr
31 Closing Entries JM 25,400,000.00 137,893,500.00 - 466,510,000.00

General Ledger
Raka, Drawing 3-1200
Balance
Dr Cr
31 Closing Entries JM - 25,400,000.00 - -

UD ARYA
GENERAL LEDGER 2020

General Ledger
Income Sumary 3-1300
Balance
Dr Cr
31 Closing Entries JM 1,613,150,000.00 1,613,150,000.00 - -

General Ledger
Sales 4-1100
Balance
Dr Cr
31 Sales Journal SJR - 856,000,000.00 - 1,359,300,000.00
31 Purchases Journal PJR - - - 1,359,300,000.00
31 Cash Receipt Journal CRJ - 242,000,000.00 - 1,601,300,000.00
31 Cash Payment Journal CPJ - - - 1,601,300,000.00
31 General Entries JM (1) - - - 1,601,300,000.00
31 Adjusment Entries JM (2) - - - 1,601,300,000.00
31 Closing Entries JM 1,601,300,000.00 - - -

General Ledger
#N/A 4-1300
Balance
Dr Cr

General Ledger
#N/A 4-1400
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020

General Ledger
Cost of goods Sold 5-1100
Balance
Dr Cr
31 Cash Receipt Journal CRJ 212,000,000.00 - 1,268,600,000.00 -
31 Cash Payment Journal CPJ - - 1,268,600,000.00 -
31 General Entries JM (1) - 44,500,000.00 1,224,100,000.00 -
31 Adjusment Entries JM (2) - - 1,224,100,000.00 -
31 Closing Entries JM - 1,224,100,000.00 - -

General Ledger
Freight Paid 5-1200
Balance
Dr Cr
31 Adjusment Entries JM (2) ###
###
###
###
###
###
###
###
###
###
###
###
### - 8,800,000.00 -

General Ledger
#N/A 5-1300
Balance
Dr Cr

General Ledger
Advertising Expenses 6-1000
Balance
Dr Cr
31 Closing Entries JM - 4,875,000.00 - 675,000.00

UD ARYA
GENERAL LEDGER 2020

General Ledger
Telephone & Electricity expenses 6-1100
Balance
Dr Cr

General Ledger
Store Supplies Expenses 6-1200
Balance
Dr Cr

General Ledger
Bad Debt Expense 6-1300
Balance
Dr Cr

General Ledger
Depreciation Expense 6-1400
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020

General Ledger
Insurance Expense 6-1500
Balance
Dr Cr

General Ledger
Rent Expense 6-1600
Balance
Dr Cr

General Ledger
Wages & Salaries 6-1700
Balance
Dr Cr

General Ledger
Other Operating Expense 6-1800
Balance
Dr Cr
31 Closing Entries JM - 9,800,000.00 - 500,000.00

UD ARYA
GENERAL LEDGER 2020

General Ledger
Interest Revenue 8-1100
Balance
Dr Cr
31 Closing Entries JM 11,850,000.00 - - -

General Ledger
Interest Expense 9-1100
Balance
Dr Cr

General Ledger
Bank Service Charge 9-1200
Balance
Dr Cr
31 Adjusment Entries JM (2) 250,000.00 - 6,850,000.00 -

General Ledger
Income Tax Expense 9-1300
Balance
Dr Cr

UD ARYA
TRIAL BALANCE
December 31, 2020
( Rupiah)
ACCOUNT BALANCE
ACCOUNTS
NO. DEBIT CREDIT
1-1100 Cash in Bank 251,370,000.00 -
1-1200 Petty Cash 6,750,000.00 -
1-1300 Accounts Receivable 658,900,000.00 -
1-1400 Allowance for Doubtful Debt - 19,000,000.00
1-1500 Merchandise Inventory 598,700,000.00 -
1-1600 Store Supplies 10,700,000.00 -
1-1700 Prepaid Insurance 15,300,000.00 -
1-1800 Prepaid Rent 21,300,000.00 -
1-1900 PPN Income 98,870,000.00 -
1-1910 PPN Income - -
1-2100 Equipment at Cost 63,300,000.00 -
1-2110 Equipment Accum Dep - 16,500,000.00
2-1100 Accounts Payable - 801,570,000.00
2-1200 Expense Payable - 425,000.00
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 104,800,000.00
2-2100 Bank Mandiri Loan - 285,000,000.00
3-1100 Raka Capital - 354,016,500.00
3-1200 Raka, Drawing 25,400,000.00 -
3-1300 Raka, Drawing - -
4-1100 Sales - 1,601,300,000.00
4-1200 Sales Return 50,000,000.00 -
4-1400 Sales Return - -
5-1100 Cost of goods Sold 1,224,100,000.00 -
5-1200 Freight Paid 8,800,000.00 -
5-1300 Freight Paid - -
6-1000 Advertising Expenses 4,875,000.00 -
6-1100 Telephone & Electricity expenses 8,700,000.00 -
6-1200 Store Supplies Expenses 4,750,000.00 -
6-1300 Bad Debt Expense 15,100,000.00 -
6-1400 Depreciation Expense 16,500,000.00 -
6-1500 Insurance Expense 14,300,000.00 -
6-1600 Rent Expense 23,300,000.00 -
6-1700 Wages & Salaries 36,300,000.00 -
6-1800 Other Operating Expense 9,800,000.00 -
8-1100 Interest Revenue - 6,100,000.00
9-1100 Interest Expense 12,480,000.00 -
9-1200 Bank Service Charge 6,600,000.00 -
9-1300 Income Tax Expense 2,516,500.00 -
TOTAL 3,188,711,500.00 3,188,711,500.00
Kunci Mengelola BB Page 44+16

PD MITRA
BANK RECONCILIATION
DECEMBER 31, 2016
(Rupiah)
DESCRIPTION TOTAL DESCRIP
1. Bank Balance 1.
2. Add 2.
Deposit in transit
3. Minus 3.
Outstanding Cheque -
BALANCE -
Kunci Menyelesaikan Siklus Page 45

PD MITRA
BANK RECONCILIATION
DECEMBER 31, 2016
(Rupiah)
DESCRIPTION TOTAL
Company Balance
Add
Interest Revenue
Minus
Administration Bank
Income Tax
BALANCE -
Kunci Menyelesaikan Siklus Page 46

UD ARYA
GENERAL LEDGER 2020

General Ledger
Cash in Bank 1-1100
Balance
Dr Cr
Des 1 Opening Balance P 42,770,000.00 -
31 Cash Receipt Journal CRJ 586,900,000.00 - 629,670,000.00 -
31 Cash Payment Journal CPJ - 378,300,000.00 251,370,000.00 -
31 General Entries GE - - 251,370,000.00 -
31 Adjusment Entries ADJ 5,500,000.00 - 256,870,000.00 -
31 Closing Entries CE - - 256,870,000.00 -

General Ledger
Petty Cash 1-1200
Balance
Dr Cr
31 Petty Cash Journal PCJ - 3,050,000.00 6,750,000.00 -
31 Adjusment Entries ADJ - - 6,750,000.00 -

General Ledger
Balance
Dr Cr
31 General Entries GE - 55,000,000.00 658,900,000.00 -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
Des 1 Opening Balance P - 11,800,000.00
31 General Entries GE - - - 19,000,000.00
31 Adjusment Entries ADJ - 13,945,000.00 - 32,945,000.00
31 Closing Entries CE - - - 32,945,000.00

General Ledger
Balance
Dr Cr
31 General Entries GE 44,500,000.00 41,000,000.00 598,700,000.00 -

General Ledger
Balance
Dr Cr
31 Petty Cash PCJ 900,000.00 - 10,700,000.00 -
31 Adjusment Entries ADJ - 4,950,000.00 5,750,000.00 -

UD ARYA
GENERAL LEDGER 2020

General Ledger
Balance
Dr Cr

General Ledger
Prepaid Rent 1-1800
Balance
Dr Cr

General Ledger
PPN Income 1-1900
Balance
Dr Cr
Des 1 Opening Balance P - -
31 Adjusment Entries ADJ - 98,870,000.00 - -
31 Closing Entries CE - - - -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 General Entries GE 45,100,000.00 - - 801,570,000.00
31 Adjusment Entries ADJ - - - 801,570,000.00

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
31 Petty cash PJR 975,000.00 - - 2,925,000.00
31 Cash Payment Journal CPJ 2,500,000.00 - - 425,000.00
31 General Entries GE - - - 425,000.00

General Ledger
Balance
Dr Cr
31 General Entries GE - - - -

General Ledger
PPN Payable 2-1400
Balance
Dr Cr
31 Cash Payment Journal CPJ 1,500,000.00 - - -

UD ARYA
GENERAL LEDGER 2020

General Ledger
PPN Outcome 2-1500
Balance
Dr Cr
31 Adjusment Entries ADJ 104,800,000.00 - - -

General Ledger
Balance
Dr Cr

General Ledger
Raka Capital 3-1100
Balance
Dr Cr
31 Closing Entries CE 25,400,000.00 137,893,500.00 - 466,510,000.00

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
31 Closing Entries CE - 25,400,000.00 - -

General Ledger
Balance
Dr Cr
31 Adjusment Entries ADJ - - - -
31 Closing Entries CE 1,613,150,000.00 1,613,150,000.00 - -

General Ledger
Sales 4-1100
Balance
Dr Cr
31 General Entries GE - - - 1,601,300,000.00
31 Adjusment Entries ADJ - - - 1,601,300,000.00
31 Closing Entries CE 1,601,300,000.00 - - -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Sales Return 4-1200
Balance
Dr Cr
31 General Entries GE 50,000,000.00 - 50,000,000.00 -

General Ledger
Balance
Dr Cr
31 General Entries GE - 44,500,000.00 1,224,100,000.00 -
31 Adjusment Entries ADJ - - 1,224,100,000.00 -
31 Closing Entries CE - 1,224,100,000.00 - -

General Ledger
Freight Paid 5-1200
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
31 Petty cash PCJ 675,000.00 - 4,875,000.00 -

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Rent Expense 6-1600
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 Petty Cas journal PCJ 500,000.00 - 9,800,000.00 -

General Ledger
Balance
Dr Cr
31 Closing Entries CE 11,850,000.00 - - -

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
31 Adjusment Entries ADJ 250,000.00 - 6,850,000.00 -

General Ledger
Balance
Dr Cr

UD ARYA
ADJUSTMENT ENTRIES
DESEMBER 2020
(Rupiah)
Page : 1
DOC ACC TOTAL
DATE ACC NAME
NO NO DEBIT CREDIT
2020
Des 31 BM12-1 Cash in Bank 1-1100 5,500,000.00
Bank Service Charge 9-1200 250,000.00
Interest Revenue 8-1100 5,750,000.00
(Penyesuaian Rekening Bank)
31 BM12-2 Store Supplies Expenses 6-1200 4,950,000.00
Store Supplies 1-1600 4,950,000.00
Rent Expense 6-1600 2,500,000.00
Prepaid Rent 1-1800 2,500,000.00
Insurance Expense 6-1500 1,500,000.00
Prepaid Insurance 1-1700 1,500,000.00
Bad Debt Expense 6-1300 13,945,000.00
Allowance for Doubtful Debt 1-1400 13,945,000.00
(Penyesuaian)
31 BM12-3 Depreciation Expense 6-1400 1,250,000.00
Equipment Accum Dep 1-2110 1,250,000.00
Wages & Salaries 6-1700 5,000,000.00
Expense Payable 2-1200 5,000,000.00
Telephone & Electricity expenses 6-1100 2,500,000.00
Expense Payable 2-1200 2,500,000.00
31 BM12-4 PPN Outcome 2-1500 104,800,000.00
PPN Income 1-1900 98,870,000.00
PPN Payable 2-1400 5,930,000.00
Income Tax Expense 9-1300 5,240,000.00
Income Tax Payable 2-1300 5,240,000.00
TOTAL 147,435,000.00 147,435,000.00
Kunci Menyelesaikan Siklus Page 59+1

UD ARYA
CLOSING ENTRIES
DECEMBER 2020
(Rupiah)
Page : 1
DOC ACC TOTAL
DATE ACC NAME
NO NO DEBIT CREDIT
2020
Dec 31 BM003 Sales 4-1100 1,601,300,000.00
Interest Revenue 8-1100 11,850,000.00
Income Sumary 3-1300 1,613,150,000
(Menutup Pendapatan)
31 Income Sumary 3-1300 1,475,256,500.00
Sales Return 4-1200 50,000,000
Cost of goods Sold 5-1100 1,224,100,000
Freight Paid 5-1200 8,800,000
Advertising Expenses 6-1000 4,875,000
Telephone & Electricity expenses 6-1100 11,200,000
Store Supplies Expenses 6-1200 9,700,000
Bad Debt Expense 6-1300 29,045,000
Depreciation Expense 6-1400 17,750,000
Insurance Expense 6-1500 15,800,000
Rent Expense 6-1600 25,800,000
Wages & Salaries 6-1700 41,300,000
Other Operating Expense 6-1800 9,800,000
Interest Expense 9-1100 12,480,000
Bank Service Charge 9-1200 6,850,000
Income Tax Expense 9-1300 7,756,500
(Menutup Akun Beban)
Income Sumary 3-1300 137,893,500
Raka Capital 3-1100 137,893,500
(Menutup Akun Ikhtisar Laba Rugi)
31 Raka Capital 3-1100 25,400,000.00
Raka, Drawing 3-1200 25,400,000.00
(Menutup Akun Prive)
TOTAL 3,251,700,000.00 3,251,700,000.00

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 11010
Balance
Dr Cr
Des 1 Opening Balance - -
31 Jurnal Penerimaan Kas JNK - - - -
31 Jurnal Pengeluaran Kas JPK - - - -
31 Jurnal Penjualan JPn - - - -
31 Jurnal Pembelian JPB - - - -

General Ledger
#N/A 11020
Balance
Dr Cr

General Ledger
#N/A 11030
Balance
Dr Cr

General Ledger
#N/A 11040
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 11050
Balance
Dr Cr

General Ledger
#N/A 11060
Balance
Dr Cr

General Ledger
#N/A 11071
Balance
Dr Cr

General Ledger
#N/A 11072
Balance

PD MITRA
GENERAL LEDGER 2016
Dr Cr

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 11073
Balance
Dr Cr

General Ledger
#N/A 11080
Balance
Dr Cr

General Ledger
#N/A 11090
Balance
Dr Cr

General Ledger
#N/A 11100
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 11110
Balance
Dr Cr

General Ledger
#N/A 11120
Balance
Dr Cr

General Ledger
#N/A 11130
Balance
Dr Cr

General Ledger
#N/A 11140
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 12010
Balance
Dr Cr

General Ledger
#N/A 12020
Balance
Dr Cr

General Ledger
#N/A 12021
Balance
Dr Cr

General Ledger
#N/A 12030
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 12031
Balance
Dr Cr

General Ledger
#N/A 12040
Balance
Dr Cr

General Ledger
#N/A 12041
Balance
Dr Cr

General Ledger
#N/A 21010
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 21020
Balance
Dr Cr

General Ledger
#N/A 21030
Balance
Dr Cr

General Ledger
#N/A 21040
Balance
Dr Cr

General Ledger
#N/A 21050
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 21060
Balance
Dr Cr

General Ledger
#N/A 31000
Balance
Dr Cr

General Ledger
#N/A 31010
Balance
Dr Cr

General Ledger
#N/A 31020
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 39999
Balance
Dr Cr

General Ledger
#N/A 41011
Balance
Dr Cr

General Ledger
#N/A 41012
Balance
Dr Cr

General Ledger
#N/A 41013
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 41020
Balance
Dr Cr

General Ledger
#N/A 41030
Balance
Dr Cr

General Ledger
#N/A 51011
Balance
Dr Cr

General Ledger
#N/A 51012
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 51013
Balance
Dr Cr

General Ledger
#N/A 51020
Balance
Dr Cr

General Ledger
#N/A 51030
Balance
Dr Cr

General Ledger
#N/A 61010
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 61020
Balance
Dr Cr

General Ledger
#N/A 61030
Balance
Dr Cr

General Ledger
#N/A 61040
Balance
Dr Cr

General Ledger
#N/A 61050
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 61060
Balance
Dr Cr

General Ledger
#N/A 61070
Balance
Dr Cr

General Ledger
#N/A 61080
Balance
Dr Cr

General Ledger
#N/A 61090
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 61100
Balance
Dr Cr

General Ledger
#N/A 81010
Balance
Dr Cr

General Ledger
#N/A 81020
Balance
Dr Cr

General Ledger
#N/A 81030
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 81040
Balance
Dr Cr

General Ledger
#N/A 81050
Balance
Dr Cr

General Ledger
#N/A 91010
Balance
Dr Cr

General Ledger
#N/A 91020
Balance
Dr Cr

PD MITRA
GENERAL LEDGER 2016

PD MITRA
GENERAL LEDGER 2016

General Ledger
#N/A 91030
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020

General Ledger
Cash in Bank 1-1100
Balance
Dr Cr
31 Cash Receipt Journal CRJ 586,900,000.00 - 629,670,000.00 -
31 Cash Payment Journal CPJ - 378,300,000.00 251,370,000.00 -

General Ledger
Petty Cash 1-1200
Balance
Dr Cr
31 Petty Cash Journal PCJ - 3,050,000.00 6,750,000.00 -

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 General Entries GE 44,500,000.00 41,000,000.00 598,700,000.00 -

General Ledger
Balance
Dr Cr
31 Petty Cash PCJ 900,000.00 - 10,700,000.00 -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Prepaid Rent 1-1800
Balance
Dr Cr

General Ledger
PPN Income 1-1900
Balance
Dr Cr
31 Adjusment Entries ADJ - 98,870,000.00 - -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr
31 Petty cash PJR 975,000.00 - - 2,925,000.00
31 Cash Payment Journal CPJ 2,500,000.00 - - 425,000.00
31 General Entries GE - - - 425,000.00

General Ledger
Balance
Dr Cr

General Ledger
PPN Payable 2-1400
Balance
Dr Cr
31 Cash Payment Journal CPJ 1,500,000.00 - - -

UD ARYA
GENERAL LEDGER 2020
General Ledger
PPN Outcome 2-1500
Balance
Dr Cr
31 Adjusment Entries ADJ 104,800,000.00 - - -

General Ledger
Balance
Dr Cr

General Ledger
Raka Capital 3-1100
Balance
Dr Cr
31 Closing Entries CE 25,400,000.00 137,893,500.00 - 466,510,000.00

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020

General Ledger
Balance
Dr Cr
31 Adjusment Entries ADJ - - - -
31 Closing Entries CE 1,613,150,000.00 1,613,150,000.00 - -

General Ledger
Sales 4-1100
Balance
Dr Cr
31 General Entries GE - - - 1,601,300,000.00
31 Adjusment Entries ADJ - - - 1,601,300,000.00
31 Closing Entries CE 1,601,300,000.00 - - -

General Ledger
Sales Return 4-1200
Balance
Dr Cr
31 General Entries GE 50,000,000.00 - 50,000,000.00 -

UD ARYA
GENERAL LEDGER 2020

General Ledger
Balance
Dr Cr
31 General Entries GE - 44,500,000.00 1,224,100,000.00 -
31 Adjusment Entries ADJ - - 1,224,100,000.00 -
31 Closing Entries CE - 1,224,100,000.00 - -

General Ledger
Freight Paid 5-1200
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 Petty cash PCJ 675,000.00 - 4,875,000.00 -

UD ARYA
GENERAL LEDGER 2020

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr

General Ledger
Rent Expense 6-1600
Balance
Dr Cr

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 Petty Cas journal PCJ 500,000.00 - 9,800,000.00 -

UD ARYA
GENERAL LEDGER 2020

General Ledger
Balance
Dr Cr
31 Closing Entries CE 11,850,000.00 - - -

General Ledger
Balance
Dr Cr

General Ledger
Balance
Dr Cr
31 Adjusment Entries ADJ 250,000.00 - 6,850,000.00 -

UD ARYA
GENERAL LEDGER 2020
General Ledger
Balance
Dr Cr

UD ARYA
WORKSHEET
DECEMBER 31, 2020
(Rupiah)
TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO ACCOUNTS
D C D C D C D C D C
1-1100 Cash in Bank 251,370,000.00 - 5,500,000.00 - 256,870,000.00 - - - 256,870,000.00 -
1-1200 Petty Cash 6,750,000.00 - - - 6,750,000.00 - - - 6,750,000.00 -
1-1300 Accounts Receivable 658,900,000.00 - - - 658,900,000.00 - - - 658,900,000.00 -
1-1400 Allowance for Doubtful Debt - 19,000,000.00 - 13,945,000.00 - 32,945,000.00 - - - 32,945,000.00
1-1500 Merchandise Inventory 598,700,000.00 - - - 598,700,000.00 - - - 598,700,000.00 -
1-1600 Store Supplies 10,700,000.00 - - 4,950,000.00 5,750,000.00 - - - 5,750,000.00 -
1-1700 Prepaid Insurance 15,300,000.00 - - 1,500,000.00 13,800,000.00 - - - 13,800,000.00 -
1-1800 Prepaid Rent 21,300,000.00 - - 2,500,000.00 18,800,000.00 - - - 18,800,000.00 -
1-1900 PPN Income 98,870,000.00 - - 98,870,000.00 - - - - - -
1-2100 Equipment at Cost 63,300,000.00 - - - 63,300,000.00 - - - 63,300,000.00 -
1-2110 Equipment Accum Dep - 16,500,000.00 - 1,250,000.00 - 17,750,000.00 - - - 17,750,000.00
2-1100 Accounts Payable - 801,570,000.00 - - - 801,570,000.00 - - - 801,570,000.00
2-1200 Expense Payable - 425,000.00 - 7,500,000.00 - 7,925,000.00 - - - 7,925,000.00
2-1300 Income Tax Payable - - - 5,240,000.00 - 5,240,000.00 - - - 5,240,000.00
2-1400 PPN Payable - - - 5,930,000.00 - 5,930,000.00 - - - 5,930,000.00
2-1500 PPN Outcome - 104,800,000.00 104,800,000.00 - - - - - - -
2-2100 Bank Mandiri Loan - 285,000,000.00 - - - 285,000,000.00 - - - 285,000,000.00
3-1100 Raka Capital - 354,016,500.00 - - - 354,016,500.00 - - - 354,016,500.00
3-1200 Raka, Drawing 25,400,000.00 - - - 25,400,000.00 - - - 25,400,000.00 -
4-1100 Sales - 1,601,300,000.00 - - - 1,601,300,000.00 - 1,601,300,000.00 - -
4-1200 Sales Return 50,000,000.00 - - - 50,000,000.00 - 50,000,000.00 - - -
5-1100 Cost of goods Sold 1,224,100,000.00 - - - 1,224,100,000.00 - 1,224,100,000.00 - - -
5-1200 Freight Paid 8,800,000.00 - - - 8,800,000.00 - 8,800,000.00 - - -
6-1000 Advertising Expenses 4,875,000.00 - - - 4,875,000.00 - 4,875,000.00 - - -

TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO ACCOUNTS
D C D C D C D C D C
6-1100 Telephone & Electricity expenses 8,700,000.00 - 2,500,000.00 - 11,200,000.00 - 11,200,000.00 - - -
6-1200 Store Supplies Expenses 4,750,000.00 - 4,950,000.00 - 9,700,000.00 - 9,700,000.00 - - -
6-1300 Bad Debt Expense 15,100,000.00 - 13,945,000.00 - 29,045,000.00 - 29,045,000.00 - - -
6-1400 Depreciation Expense 16,500,000.00 - 1,250,000.00 - 17,750,000.00 - 17,750,000.00 - - -
6-1500 Insurance Expense 14,300,000.00 - 1,500,000.00 - 15,800,000.00 - 15,800,000.00 - - -
6-1600 Rent Expense 23,300,000.00 - 2,500,000.00 - 25,800,000.00 - 25,800,000.00 - - -
6-1700 Wages & Salaries 36,300,000.00 - 5,000,000.00 - 41,300,000.00 - 41,300,000.00 - - -
6-1800 Other Operating Expense 9,800,000.00 - - - 9,800,000.00 - 9,800,000.00 - - -
8-1100 Interest Revenue - 6,100,000.00 - 5,750,000.00 - 11,850,000.00 - 11,850,000.00 - -
9-1100 Interest Expense 12,480,000.00 - - - 12,480,000.00 - 12,480,000.00 - - -
9-1200 Bank Service Charge 6,600,000.00 - 250,000.00 - 6,850,000.00 - 6,850,000.00 - - -
9-1300 Income Tax Expense 2,516,500.00 - 5,240,000.00 - 7,756,500.00 - 7,756,500.00 - - -
TOTAL 3,188,711,500.00 3,188,711,500.00 147,435,000.00 147,435,000.00 3,123,526,500.00 3,123,526,500.00 1,475,256,500.00 1,613,150,000.00 1,648,270,000.00 1,510,376,500.00
3-1300 Income Sumary 137,893,500.00 137,893,500.00
1,613,150,000.00 1,613,150,000.00 1,648,270,000.00 1,648,270,000.00

UD ARYA
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2020
( Rupiah )
Revenue:
4-1100 Sales 1,601,300,000.00
4-1200 Sales Return (50,000,000.00)
Total Revenue 1,551,300,000.00
Cost Of Good Sold:

5-1100 Cost of goods Sold 1,224,100,000.00
5-1200 Freight Paid 8,800,000.00
Total Cost of Good Sold 1,232,900,000.00 -
Gross Profil 318,400,000.00
Operating Expenses:
6-1000 Advertising Expenses 4,875,000.00
6-1100 Telephone & Electricity expenses 11,200,000.00
6-1200 Store Supplies Expenses 9,700,000.00
6-1300 Bad Debt Expense 29,045,000.00
6-1400 Depreciation Expense 17,750,000.00
6-1500 Insurance Expense 15,800,000.00
6-1600 Rent Expense 25,800,000.00
6-1700 Wages & Salaries 41,300,000.00
6-1800 Other Operating Expense 9,800,000.00 +
Total Operating Expenses 165,270,000.00 -
Operating Profit (loss) 153,130,000.00
Other Income:
8-1100 Interest Revenue 11,850,000.00 +
Total Other Income 11,850,000.00
Other Expenses:
9-1100 Interest Expense 12,480,000.00
9-1200 Bank Service Charge 6,850,000.00 +
Total Other Expenses 19,330,000.00 -
Net Profit (loss) before Tax 145,650,000.00
Estimate Income Tax Expense 7,756,500.00 -
Net Income After Tax 137,893,500.00

UD ARYA
STATEMENT OF RETAINED EARNING
FOR THE YEAR ENDED DECEMBER 31, 2020
( Rupiah )
Raka, Capital 1 Januari 2020 354,016,500.00
Add:
Profit Loss 137,893,500.00
Minus
Raka, Drawing 25,400,000.00
Raka, Capital 31 Desember 2020 466,510,000.00

UD ARYA
BALANCE SHEET
DECEMBER 31, 2020
( Rupiah )
ASSETS TOTAL LIABILITIES & EQUITIES TOTAL

CURRENT ASSETS CURRENT LIABILITIES
1-11Cash in Bank 256,870,000.00 2-11Accounts Payable 801,570,000.00
1-12Petty Cash 6,750,000.00 2-12Expense Payable 7,925,000.00
1-13Accounts Receivable 658,900,000.00 2-13Income Tax Payable 5,240,000.00
1-14Allowance for Doubtful Debt (32,945,000.00) 2-14PPN Payable 5,930,000.00
1-15Merchandise Inventory 598,700,000.00 Total Current Liabilities 820,665,000.00
1-16Store Supplies 5,750,000.00
1-17Prepaid Insurance 13,800,000.00 LONG TERM LIABILITIES
1-18Prepaid Rent 18,800,000.00 2-21Bank Mandiri Loan 285,000,000.00
1-19PPN Income -
1-1910
Total Current Assets 1,526,625,000.00 Total Liabilities 1,105,665,000.00
FIXED ASSETS EQUITY

1-21Equipment at Cost 63,300,000.00 3-1Raka Capital 466,510,000.00
1-21Equipment Accum Dep (17,750,000.00) -
Total Equity 466,510,000.00
Total Fixed Assets 45,550,000.00
TOTAL ASSETS 1,572,175,000.00 TOTAL LIABILITY + EQUITIES 1,572,175,000.00

PD MITRA
CASH FLOW STATEMENT
1 Januari to 31 Desember 2016
(Rupiah)
Direct Method
DESCRIPTION AMOUNT
Cash Flow From Operating Activities

Cash Receipt From Customer 524,900,000
Cash Paid to Supplier (256,430,000)
Wages & Salaries (5,000,000)
Advertising (675,000)
Rent (2,500,000)
Electricity, Water & Telephone Expense (2,500,000)
Maintenance 5,750,000
News paper (3,000,000)
Supplies (250,000)
Interest Revenue (5,240,000)
Other Revenue 50,000,000
Bank Charge -
VAT -
Tax -
Net Cash Flow From Operating Activities 305,055,000
Cash Flow From Investing Activities

Buy Vehicle 732,270,000
Reparation Vehicle (6,000,000)
Buy Stocks (380,950,000)
Sale Stocks 198,054,375
Net Cash Flow From Investing Activities 543,374,375
Cash Flow From Financing Activities +
Net Cash Flow From Financing Activities - +
Net Increase/Decrease For The Period 848,429,375

Cash at The Beginning of Period 310,117,000
Cash at The End of Period 1,158,546,375.00

PD ARYA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2016
OPERATING ACTIVITIES
Income After Taxes 137,893,500
Depreciation Expense 17,750,000
Bad Debt Expense 32,945,000
Account Receivable Increase/Decrease (658,900,000)
Merchandise Inventory Increase/Decrease (598,700,000)
Office Supplies Increase/Decrease (5,750,000)
Prepaid Insurance Increase/Decrease (13,800,000)
Prepaid Rent Increase/Decrease (18,800,000)
Accounts Payable Increase/Decrease 801,570,000
Expense Payable Increase/Decrease 7,925,000
Income Tax Payable Increase/Decrease 5,240,000
PPN Payable Increase/Decrease 5,930,000
Net Cash flow from operating activities (286,696,500)
INVESTING ACTIVITIES
Equipment at Cost 45,550,000
Net cash flow from Investing activities 45,550,000
FINANCING ACTIVITIES
Drawings (25,400,000)
Bank Mandiri Loan 285,000,000
Raka Capital 354,016,500
Net cash flow Used to Investing activities 613,616,500
Increase/Decrease Cash & Equivalent Cash 372,470,000
Cash & Equivalent Cash 31 desember 2014 -
Cash & Equivalent Cash 31 desember 2015 372,470,000
263,620,000
Operating Activities Used
Indirect Method
UD ARYA
TRIAL BALANCE
As At December 31, 2020
( Rupiah)
ACCOUNT BALANCE
ACCOUNTS
NO. DEBIT CREDIT
1-1100 Cash in Bank 256,870,000.00 -
1-1200 Petty Cash 6,750,000.00 -
1-1300 Accounts Receivable 658,900,000.00 -
1-1400 Allowance for Doubtful Debt - 32,945,000.00
1-1500 Merchandise Inventory 598,700,000.00 -
1-1600 Store Supplies 5,750,000.00 -
1-1700 Prepaid Insurance 13,800,000.00 -
1-1800 Prepaid Rent 18,800,000.00 -
1-2100 Equipment at Cost 63,300,000.00 -
1-2110 Equipment Accum Dep - 17,750,000.00
2-1100 Accounts Payable - 801,570,000.00
2-1200 Expense Payable - 7,925,000.00
2-1300 Income Tax Payable - 5,240,000.00
2-1400 PPN Payable - 5,930,000.00
2-2100 Bank Mandiri Loan - 285,000,000.00
3-1100 Raka Capital - 466,510,000.00
TOTAL 1,622,870,000.00 1,622,870,000.00

PD MITRA
REVERSING ENTRIES
JANUARI, 2014
(Rupiah)
DOC ACC TOTAL

DATE ACC NAME
NO NO DEBIT

TOTAL 0.00

PD MITRA
REVERSING ENTRIES
JANUARI, 2014
(Rupiah)
Page : 1
TOTAL
CREDIT

0.00

UD ARYA
COMPARATIVE TRIAL BALANCE
NOVEMBER 30, 2016 & DECEMBER 31, 2016
( Rupiah)
ACCOUNT ACCOUNTS 11/30/2016 12/31/2016

NO. DEBIT CREDIT DEBIT
1-1100 Cash in Bank 42,770,000 - 256,870,000
1-1200 Petty Cash 9,800,000 - 6,750,000
1-1300 Accounts Receivable 85,800,000 - 658,900,000
1-1400 Allowance for Doubtful Debt - 11,800,000 -
1-1500 Merchandise Inventory 520,000,000 - 598,700,000
1-1600 Store Supplies 9,800,000 - 5,750,000
1-1700 Prepaid Insurance 15,300,000 - 13,800,000
1-1800 Prepaid Rent 21,300,000 - 18,800,000
1-1900 PPN Income - - -
1-1910 PPN Income - - -
1-2100 Equipment at Cost 63,300,000 - 63,300,000
1-2110 Equipment Accum Dep - 16,500,000 -
2-1100 Accounts Payable - 69,300,000 -
2-1200 Expense Payable - 3,900,000 -
2-1300 Income Tax Payable - - -
2-1400 PPN Payable - 1,500,000 -
2-1500 PPN Outcome - - -
2-2100 Bank Mandiri Loan - 301,000,000 -
3-1100 Raka Capital - 354,016,500 -
3-1200 Raka, Drawing 25,400,000 - 25,400,000
3-1300 Income Sumary - - -
4-1100 Sales - 503,300,000 -
4-1300 Sales Return - - -
4-1400 Sales Return - - -
5-1100 Cost of goods Sold 314,100,000 - 1,224,100,000
5-1200 Freight Paid 8,800,000 - 8,800,000
5-1300 Freight Paid - - -
6-1000 Advertising Expenses 4,200,000 - 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000 - 11,200,000
6-1200 Store Supplies Expenses 4,750,000 - 9,700,000
6-1300 Bad Debt Expense 15,100,000 - 29,045,000
6-1400 Depreciation Expense 16,500,000 - 17,750,000
6-1500 Insurance Expense 14,300,000 - 15,800,000
6-1600 Rent Expense 23,300,000 - 25,800,000
6-1700 Wages & Salaries 36,300,000 - 41,300,000
6-1800 Other Operating Expense 9,300,000 - 9,800,000
8-1100 Interest Revenue - 6,100,000 -

ACCOUNT ACCOUNTS 11/30/2016 12/31/2016
NO. DEBIT CREDIT DEBIT
9-1100 Interest Expense 9,480,000 - 12,480,000
9-1200 Bank Service Charge 6,600,000 - 6,850,000
9-1300 Income Tax Expense 2,516,500 - 7,756,500
TOTAL 1,267,416,500 1,267,416,500 3,073,526,500

UD ARYA
OMPARATIVE TRIAL BALANCE
BER 30, 2016 & DECEMBER 31, 2016
( Rupiah)
12/31/2016 CHANGED
CREDIT DEBIT CREDIT
- 214,100,000 -
- (3,050,000) -
- 573,100,000 -
32,945,000 - 21,145,000
- 78,700,000 -
- (4,050,000) -
- (1,500,000) -
- (2,500,000) -
- - -
- - -
- - -
17,750,000 - 1,250,000
801,570,000 - 732,270,000
7,925,000 - 4,025,000
5,240,000 - 5,240,000
5,930,000 - 4,430,000
- - -
285,000,000 - (16,000,000)
354,016,500 - -
- - -
- - -
1,601,300,000 - 1,098,000,000
- - -
- - -
- 910,000,000 -
- - -
- - -
- 675,000 -
- 2,500,000 -
- 4,950,000 -
- 13,945,000 -
- 1,250,000 -
- 1,500,000 -
- 2,500,000 -
- 5,000,000 -
- 500,000 -
11,850,000 - 5,750,000

12/31/2016 CHANGED
CREDIT DEBIT CREDIT
- 3,000,000 -
- 250,000 -
- 5,240,000 -
3,123,526,500 1,806,110,000 1,856,110,000

L/P STATUS MASA KERJA GAJI TUNJANGAN
No NAME NPWP ADDRES POSITION TUNJANGAN ASURANSI
K/- TK/- BEGINNING ENDING JML SETAHUN SETAHUN SETAHUN
1 Adhi Ardana 00.001.234.5-678.910 Bali Pegawai L K/2 2 - 01/01/2013 1 31/12/2013 12 12 30,000,000

2 Leo Wardi 00.001.234.5-678.910 Bali Pegawai L K/1 1 - 01/01/2013 1 31/12/2013 12 12 30,000,000
3 Sulastri 00.001.234.5-678.910 Bali Pegawai P K/2 2 - 01/01/2013 1 31/12/2013 12 12 24,000,000
1 Nita 00.001.234.5-678.910 Bali Pegawai P K/1 1 - 01/01/2013 1 31/12/2013 12 12 30,000,000
2 Herawati 00.001.234.5-678.910 Bali Pegawai L TK/0 - 0 01/01/2013 1 31/12/2013 12 12 24,000,000
3 Jokowibowo 00.001.234.5-678.910 Bali Pegawai L TK/0 - 0 01/01/2013 1 31/12/2013 12 12 48,000,000
1 00.001.234.5-678.910 Bali Pegawai L K/0 0 - 01/01/2013 1 31/12/2013 12 12
2 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
3 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
4 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
5 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
2 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
3 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
4 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
4 00.001.234.5-678.910 Bali Pegawai p TK/0 - 0 01/01/2013 1 31/12/2013 12 12
5 00.001.234.5-678.910 Bali Pegawai L TK/0 - 0 01/01/2013 1 31/12/2013 12 12
TOTAL 186,000,000 0 0
TUNJANGAN PPH BIAYA PENGHASILAN NETTO MASA SALARY PTKP PKP
No NAME THR & BONUS TOTAL PENSION / JHT
21 JABATAN NETTO SEBELUMNYA NETTO SETAHUN
1 Adhi Ardana 30,000,000 1,500,000 28,500,000 28,500,000 30,375,000 -

2 Leo Wardi 30,000,000 1,500,000 28,500,000 28,500,000 28,350,000 150,000
3 Sulastri 24,000,000 1,200,000 22,800,000 22,800,000 30,375,000 -
1 Nita 30,000,000 1,500,000 28,500,000 28,500,000 28,350,000 150,000
2 Herawati 24,000,000 1,200,000 22,800,000 22,800,000 24,300,000 -
3 Jokowibowo 48,000,000 2,400,000 45,600,000 45,600,000 24,300,000 21,300,000
1 - - - - 26,325,000 -
2 - - - - 24,300,000 -
3 - - - - 24,300,000 -
4 - - - - 24,300,000 -
5 - - - - 24,300,000 -
2 - - - - 24,300,000 -
3 - - - - 24,300,000 -
4 - - - - 24,300,000 -
4 - - - - 24,300,000 -
5 - - - - 24,300,000 -
TOTAL 0 0 186,000,000 9,300,000 0 176,700,000 0 176,700,000 411,075,000 21,600,000

PKP PPH DENDA TAX ART 21 TAX ART 21 TAX ART 21 WITHOULT KURANG
No NAME
(ROUNDDOWN) 1 THN 20% PAYABLE MASA SEBELUMNYA BAYAR
1 Adhi Ardana - - - - - -
2 Leo Wardi 150,000 7,500 - 7,500 7,500 7,500
3 Sulastri - - - - - -
1 Nita 150,000 7,500 - 7,500 7,500 7,500
2 Herawati - - - - - -
3 Jokowibowo 21,300,000 1,065,000 - 1,065,000 1,065,000 1,065,000
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
4 - - - - - -
5 - - - - - -
TOTAL 21,600,000 1,080,000 0 1,080,000 0 1,080,000 0 1,080,000

UD ARYA
CASH FLOW
31 Desember 2021
ARUS KAS DARI AKTIVITAS OPERASI

Net Income Rp 137,893,500
6-1400 Depreciation Expense Rp 1,250,000
1-1400 Allowance for Doubtful Debt Rp 21,145,000
1-1300 Accounts Receivable Rp (573,100,000)
1-1500 Merchandise Inventory Rp (78,700,000)
1-1600 Store Supplies Rp 4,050,000
1-1700 Prepaid Insurance Rp 1,500,000
1-1800 Prepaid Rent Rp 2,500,000
2-1100 Accounts Payable Rp 732,270,000
2-1200 Expense Payable Rp 4,025,000
2-1300 Income Tax Payable Rp 5,240,000
2-1400 PPN Payable Rp 4,430,000
2-1500 PPN Outcome Rp -
1-1910 PPN Income Rp -
Laba periode sebelumnya Rp (35,453,500) bersumber dari akun 4+8-5-6-9. angka
Rp 227,050,000
ARUS KAS DARI AKTIVITAS INVESTASI
Equipment at Cost Rp -
Rp -
ARUS KAS DARI AKTIVITAS PENDANAAN
Dikurang
Bank BCA Loan Rp (16,000,000)
Gede, Drawing Rp -
Rp (16,000,000)
Kenaikan (Penurunan Kas) Rp 211,050,000
SALDO AWAL KAS & SETARA KAS 30 Nov 2016

1-1100 Cash in bank Rp 42,770,000
1-1200 Petty cash Rp 9,800,000
Rp 52,570,000
SALDO AKHIR KAS & SETARA KAS 31 Des 2016 Rp 263,620,000
PEMBUKTIAN KAS & Setara Kas 31 Des 2016

1-1110 Cash in bank Rp 256,870,000
1-1120 Petty cash Rp 6,750,000 Rp 263,620,000
-
dari akun 4+8-5-6-9. angka diambil dari ns per 30 nov'16

Accounts List (Detail) Acc No Account Name Type H/D: 01/21/2022 MYOB / Excel 07:53:32

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Accounts List [Detail]

NAMA : Aman, I Md PLAFOND

Kepada : Tanggal : 31 Desemb

NO DATE CODE CHECK NO D C

Tanggal : 31 Desember 2013

DATE DOC. NO DESCRIPTION REF OTHERS OTHERS

Des 3 BKM12-1 JB Elek Ö 34,100,000 34,100,000

12 BKM12-2 Digital Elex Ö 231,000,000 231,000,000

Ö 2-1500 PPN Outcome 24,200,000

Ö 1-1500 Merchandise Inventory 212,000,000

14 BKM12-3 Digital Elex Ö 28,600,000 28,600,000

25 BKM12-5 Maju Elex Ö 19,800,000 19,800,000

TOTAL 212,000,000 586,900,000 485,400,000 313,500,000

(V) 1-1100 (V) 1-1300

Kunci Mengelola Jurnal Page 17

ACC. NO AMOUNT (Rp) ACC. NO AMOUNT (Rp)

1-1100 586,900,000 1-1300 313,500,000

5-1100 212,000,000 1-1400 7,200,000

TOTAL 798,900,000 TOTAL 798,900,000

Kunci Mengelola Jurnal Page 18

DATE DOC. NO DESCRIPTION No Cek OTHERS OTHERS

6 BKK12-2 PT Margonda CP12-002 28,600,000 28,600,000

9 BKK12-3 PT Sahabat Jaya CP12-003 23,100,000 23,100,000

18 BKK12-5 PT Margonda CP12-005 286,000,000 286,000,000

23 BKK12-6 Fa. Makmur CP12-006 17,600,000 17,600,000

9-1100 Interest Expense 3,000,000

TOTAL 23,000,000 355,300,000 378,300,000

Kunci Mengelola Jurnal Page 19+2

ACC. NO AMOUNT (Rp) ACC. NO AMOUNT (Rp)

2-1200 2,500,000 1-1100 378,300,000

TOTAL 378,300,000 TOTAL 378,300,000

Kunci Mengelola Jurnal Page 20+2

DATE DOC. NO DESCRIPTION REF

Des 6 F12-1 Digital Elex Ö 286,000,000 231,500,000 260,000,000 26,000,000 231,500,000

18 F12-2 JB elex Ö 188,100,000 146,000,000 171,000,000 17,100,000 146,000,000

27 F12-3 Maju Elex Ö 467,500,000 365,000,000 425,000,000 - 42,500,000 365,000,000

TOTAL 941,600,000 742,500,000 856,000,000 - 85,600,000 742,500,000

1-1300 5-1100 4-1100 4-1400 2-1500 1-1500

Kunci Mengelola Jurnal Page 21+4

ACC. NO AMOUNT (Rp) ACC. NO AMOUNT (Rp)

1-1300 941,600,000 1-1500 742,500,000

5-1100 742,500,000 2-1500 85,600,000

TOTAL 1,684,100,000 TOTAL 1,684,100,000

Kunci Mengelola Jurnal Page 22+4

DATE DOC. NO DESCRIPTION Ref MERCHANDISE

Des 10 F05 PT Margonda Ö 30,100,000 301,000,000 331,100,000

22 A17 PT Sahabat Jaya Ö 39,550,000 395,500,000 435,050,000

29 G11 Fa makmur Ö 33,320,000 333,200,000 366,520,000

TOTAL - 102,970,000 1,029,700,000 1,132,670,000

5-1200 1-1900 1-1500 2-1100

Kunci Mengelola Jurnal Page 23+7

1-1900 102,970,000 2-1100 1,132,670,000

TOTAL 1,132,670,000 TOTAL 1,132,670,000

Kunci Mengelola Jurnal Page 24+7

DATE DOC. NO DESCRIPTION Ref DEBIT CREDIT

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000

Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000

Cost of goods Sold 5-1100 44,500,000

(Retur Penjualan Digital Elex)

11 NK-1 Accounts Payable 2-1100 45,100,000