SEBELUM PAJAK

No Akun Neraca Saldo

11101 Cash in Bank Rp 1,033,735,975
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt Rp 731,500
11203 Other Receivable
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 3,743,750
11401 Value Added Tax - In (VAT In) Rp 54,774,850
11402 Prepaid tax Rp 36,000,000
12101 Land Rp 1,800,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 165,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 28,125,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 113,437,500
21201 Accounts Payable Rp 331,857,350
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out Rp 71,706,250
21205 Income Tax Payable
22101 Bank Loans Rp 360,000,000
21206 VAT Payable
31101 Common Stock Rp 1,100,000,000
32101 Retained Earnings Rp 360,740,120
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 9,640,125,000
41102 Sales Discounts Rp 50,795,375
41103 Sales Returns Rp 38,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,470,021
51102 Purchase Discount Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 13,700,000
61103 Advertising Expense Rp 7,500,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,800,000
61106 Newspaper & Tabloid Expense Rp 6,000,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity. Telp. & Water Expense Rp 24,194,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 59,400,000
91999 Other Expense
 Total Rp 12,937,934,020 Rp 12,937,934,020
 AJP NSSD
Rp 1,100,000.00 Rp 1,034,835,975.00
Rp 10,000,000.00
Rp 522,156,250.00
Rp 11,174,625.00 Rp 10,443,125.00

Rp 467,653,479.00
Rp 2,743,750.00 Rp 1,000,000.00
Rp 54,774,850.00 Rp -
Rp 36,000,000.00
Rp 1,800,000,000.00
Rp 1,250,000,000.00
Rp 5,000,000.00 Rp 170,000,000.00
Rp 150,000,000.00
Rp 3,125,000.00 Rp 31,250,000.00
Rp 271,000,000.00
Rp 2,612,500.00 Rp 116,050,000.00
Rp 331,857,350.00
Rp 31,250,000.00 Rp 31,250,000.00
Rp 33,750,000.00 Rp 33,750,000.00
Rp 71,706,250.00 Rp -
Rp - Rp -
Rp 360,000,000.00
Rp 20,681,400.00 Rp 20,681,400.00
Rp 1,100,000,000.00
Rp 360,740,120.00
Rp 37,500,000.00 Rp 37,500,000.00

Rp 9,640,125,000.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 12,456,000.00
Rp 6,024,470,021.00
Rp 34,888,550.00
Rp 31,250,000.00 Rp 375,000,000.00
Rp 11,174,625.00 Rp 24,874,625.00
Rp 7,500,000.00
Rp 2,612,500.00 Rp 20,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 2,743,750.00 Rp 16,108,750.00

Rp 5,000,000.00 Rp 27,000,000.00
Rp 3,125,000.00 Rp 6,975,000.00
Rp 24,194,070.00
 Rp 1,400,000.00 Rp 14,765,000.00
Rp 1,327,000.00
Rp 300,000.00 Rp 907,500.00
Rp 59,400,000.00

Rp 166,512,125.00 Rp 166,512,125.00 Rp 12,269,583,545.00 Rp 12,269,583,545.00

LABA
 LABA RUGI NERACA
Rp 1,034,835,975.00
Rp 10,000,000.00
Rp 522,156,250.00
Rp 10,443,125.00

Rp 467,653,479.00
Rp 1,000,000.00
Rp -
Rp 36,000,000.00
Rp 1,800,000,000.00
Rp 1,250,000,000.00
Rp 170,000,000.00
Rp 150,000,000.00
Rp 31,250,000.00
Rp 271,000,000.00
Rp 116,050,000.00
Rp 331,857,350.00
Rp 31,250,000.00
Rp 33,750,000.00
Rp -
Rp 20,681,400.00
Rp 360,000,000.00

Rp 1,100,000,000.00
Rp 360,740,120.00
Rp 37,500,000.00

Rp 9,640,125,000.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 12,456,000.00
Rp 6,024,470,021.00
Rp 34,888,550.00
Rp 375,000,000.00
Rp 24,874,625.00
Rp 7,500,000.00
Rp 20,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 16,108,750.00

Rp 27,000,000.00
Rp 6,975,000.00
Rp 24,194,070.00
 Rp 14,765,000.00
Rp 1,327,000.00
Rp 907,500.00
Rp 59,400,000.00

Rp 6,689,437,841.00 Rp 9,703,561,550.00 Rp 5,580,145,704.00 Rp 2,566,021,995.00

Rp 3,014,123,709.00 Rp 3,014,123,709.00
Rp 9,703,561,550.00 Rp 9,703,561,550.00 Rp 5,580,145,704.00 Rp 5,580,145,704.00
 PT CEMERLANG
JURNAL PENUTUP
PER 31 DESEMBER 2010
Tanggal Nama Ref
2021
Dec-31 Sales of Merchandise
Service Income
Purchase Discount
Interest Revenue
Other Revenue
Income Summary

Income Summary
Sales Discounts
Sales Returns
Cost of Goods Sold
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense - Vehicles
Maintenance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp - Building
Depreciation Exp - Equipment
Electricity. Telp. & Water Expense
Bank Charge
Interest Expense
Other Expense

Retained Earnings
Income Summary

Jumlah
 EMERLANG
AL PENUTUP
DESEMBER 2010
Debit Kredit

Rp 9,640,125,000.00
Rp 12,456,000.00
Rp 34,888,550.00
Rp 14,765,000.00
Rp 1,327,000.00
Rp 9,703,561,550.00

Rp 7,185,584,841.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 6,024,470,021.00
Rp 375,000,000.00
Rp 24,874,625.00
Rp 7,500,000.00
Rp 20,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 16,108,750.00
Rp 496,147,000.00
Rp 27,000,000.00
Rp 6,975,000.00
Rp 24,194,070.00
Rp 907,500.00
Rp 59,400,000.00

Rp 2,517,976,709.00
Rp 2,517,976,709.00

Rp 19,407,123,100.00 Rp 19,407,123,100.00