PT Buana Sejahtera

RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Amount - Amount -
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Amount - Amount -
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Amount Amount
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Amount Amount
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Amount Amount
-
 DEBIT KREDIT
1 1
1 1
1
1
1
1 1

DEBIT KREDIT

1 1

1 1
1 1

DEBIT KREDIT
1 1
1
1
1 1

DEBIT KREDIT
1 1
1 1
1 1
1
1 1

DEBIT KREDIT
1 1
1 1
1
1 1

18 19

skor 20.00
 PT Buana Sejahtera
GENERAL LEDGER

Account Number:
Account: Petty Cash GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11100 31 JM -

Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11101 31 JM -

Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JPn -
31 JM -
31 JNK -
31 JPK -
11102 31 JPB -

Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11103 31 JM -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JPB -
31 JM -
31 JNK -
31 JPK -
11104 31 JPn -
 Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11105 31 JM -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11106 31 JM -

Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11107 31 JM -

Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 JNK -
31 JPK -
31 JPn -
31 JPB -
11108 31 JM -

Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
31 JNK - -
31 JPK - -
31 JPn - -
31 JPB - -
11109 31 JM - -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
 31 JNK
31 JPK
31 JPn
31 JPB
11110 31 JM

Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
11111 31 JM

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
12100 31 JM

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
13100 31 JM

Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JPB
31 JM
31 JNK
31 JPK
13101 31 JPn

Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JPB
31 JPK
31 JPn
31 JNK
13102 31 JM

Account Number:
Account: Equipment GENERAL LEDGER 13103
 Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
13103 31 JM

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
13104 31 JM

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21100 31 JM

Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21102 31 JM

Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21103 31 JM

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21104 31 JM
 Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21105 31 JM

Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21106 31 JM

Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
21107 31 JM

Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
22101 31 JM

Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
22102 31 JM

Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
 31 JPn
31 JPB
22103 31 JM

Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31001 31 JM

Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31002 31 JM

Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31003 31 JM

Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31004 31 JM

Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31005 31 JM

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
41000 31 JM

Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
41001 31 JM

Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
41002 31 JM

Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
42100 31 JM

Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
51000 31 JM

Account Number:
Account: Purchase Discount GENERAL LEDGER 51001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
51001 31 JM

Account Number:
Account: Freigt Paid GENERAL LEDGER
 Account: Freigt Paid GENERAL LEDGER 51002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
51002 31 JM

Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
61100 31 JM

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
61200 31 JM

Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
61300 31 JM

Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
61400 31 JM

Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
 61500 31 JM

Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62100 31 JM

Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62200 31 JM

Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62300 31 JM

Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62400 31 JM

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62500 31 JM

Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
 31 JPK
31 JPn
31 JPB
62600 31 JM

Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62700 31 JM

Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
62800 31 JM

Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
81001 31 JM

Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
81002 31 JM

Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
81003 31 JM

Account Number:
Account: Gain/loss on Sales Plant Assets GENERAL LEDGER 81004
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
81004 31 JM

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
81005 31 JM

Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
82001 31 JM

Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
82002 31 JM

Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
91002 31 JM
 YANG DINILAI POSTING
JURNAL DAN SALDO AKHIR
TIAP AKUN

2
1

1
1

1
1

2
2

1
1

1
2

2
2

1
1

1
1

1
 1

Jumlah 88

Skor 50.00
 PT Buana Sejahtera
TRIAL BALANCE
December 31, 2018

ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Petty Cash

Saldo Akun
11101 Cash In Bank
11102 Marketable Equity Securities (MES)
11103 Account Receivable
11104 Allowances for Bad Debts
11105 Employee Receivable
11106 Merchandise Inventory
11107 Office Supplies
11108
11109 Value Added
Prepaid Taxes
Income - In
Taxes
11110 Prepaid Rent
11111 Prepaid Expense
12100 Investment
13100 Land
13101 Vehicles
13102 Accumulated Depreciation - Vehicles
13103 Equipment
13104 Accumulated Depreciation - Equipment
21100 Account Payable
21102 Telephone & water Payable
21103 Value Added Taxes - Out
21104 Income Tax Payable
21105 Insurance Payable
21106 Devidend Payable
21107 BCA Loan - Long Term maturity
22101 BCA Loan - Long Term
22102 Bond Payable
22103 Discount on Bond
31001 Cammond Stock
31002 Additional Paid In capital
31003 Retained Earning
31004 Devidend
31005 Income Summary
41000 Sales
41001 Sales discount
41002 Sales Returns
42100 Sales Service
51000 Cost of sales
51001 Purchase Discount
51002 Freigt Paid
61100 Wages & Salaries Expense (Sales)
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles
61400 Advertising Expense
61500 Rent Expense
62100 Wages & Salaries Expense (Administrative)
62200 Electricity Expense
62300 Water & Telephone Expense
62400 Utility Expense
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense
62800 Defected Inventory
81001 Interest Revenue
81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities
81004 Gain/loss on Sales Plant Assets
81005 Late Fees Collected
82001 Bank Charges
82002 Interest Expense
91002 Company Income Tax
- -

-
 1
Saldo Akun

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Jumlah 4

61
Saldo 20.00
Menjumlah 4.00