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    Aisyah Isnani
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    General Ledger and Trial Balance Tunas Karya

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    General Ledger and Trial Balance Tunas Karya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    12 views7 pages

    GL & TB

    Uploaded by

    Aisyah Isnani
    General Ledger and Trial Balance Tunas Karya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 7

    PT TUNAS KARYA

    GENERAL LEDGER
    December 2020
    Cash in Bank 1-1100
    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 1.346.000.000
    15 Cash Payment Journal 59.395.000 1.286.605.000
    25 Cash Receipt Journal 308.685.000 1.595.290.000

    Petty Cash 1-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 5.000.000
    17 Petty Cash Journal 1.950.000 3.050.000

    Account Receivable 1-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 82.500.000
    7 General Journal 57.200.000 25.300.000
    18 Sales Journal 547.885.000 573.185.000
    25 Cash Receipt Journal 90.330.000 482.855.000

    Allowance for Doubtful Debt 1-1400


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 8.500.000

    Merchandise Inventory 1-1500


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 520.000.000
    7 General Journal 44.500.000 564.500.000
    10 Purchase Journal 317.000.000 881.500.000
    16 General Journal 180.000.000 701.500.000
    18 Sales Journal 425.500.000 276.000.000

    Store Supplies 1-1600


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 14.500.000

    Prepaid Insurance 1-1700


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 12.000.000

    Prepaid Rent 1-1800


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 24.000.000

    Prepaid Tax 1-1900


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 89.000.000

    Stock Investment 1-2100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 112.000.000

    Equipment at Cost 1-3100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 60.000.000

    Equipment Accum. Dep. 1-3110


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 4.800.000

    Master Card 2-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 2.100.000

    Account Payable 2-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 66.000.000
    9 Cash Payment Journal 53.650.000 12.350.000
    10 Purchase Journal 348.700.000 361.050.000

    PPN Payable 2-1400


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 10.720.000
    15 Cash Payment Journal 10.720.000 -

    PPN Outcome 2-1500


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 41.800.000
    7 GJ 5.200.000 36.600.000
    18 SJ 49.800.000 86.400.000
    16 CRJ 20.600.000 107.000.000
    25 CRJ 7.390.000 99.610.000

    PPN Income 2-1600


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref.
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 31.080.000
    10 PJ 31.700.000 62.780.000
    15 CPJ 4.425.000 58.355.000

    Bank Permata Loan 2-2100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 300.000.000

    Common Stock 3-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 1.000.000.000

    Other Contributed Capital 3-1110


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 300.000.000

    Tn. Reinhard Prive 3-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 22.100.000
    17 PCJ 1.000.000 23.100.000

    Retained Earning 3-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 400.430.000

    Sales 4-1100
    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 526.000.000
    16 CRJ 206.000.000 732.000.000
    18 SJ 498.000.000 1.230.000.000

    Sales Return 4-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 14.000.000
    7 GJ 52.000.000 66.000.000

    Sales Discount 4-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 28.000.000
    14 CRJ 1.100.000 29.100.000

    COGS Computer 5-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 310.800.000
    7 GJ 44.500.000 266.300.000
    16 GJ 180.000.000 446.300.000
    18 SJ 425.500.000 871.800.000

    Freight Paid 5-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 5.500.000

    Purchase Discount 5-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 26.100.000
    6 CPJ 750.000 26.850.000

    Advertising Expense 6-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 1.100.000

    Telephone & Electric Expense 6-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 5.600.000
    4 PCJ 950.000 6.550.000

    Store Supplies Expense 6-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 11.150.000

    Bad Debt Expense 6-1400


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 3.600.000

    Spoilage Expense 6-1450


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 8.500.000

    Depreciation Expense 6-1500


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 4.800.000

    Insurance Expense 6-1600


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref.
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 6.000.000

    Rent Expense 6-1700


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 22.000.000

    Wages & Salaries Expense 6-1800


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 49.500.000

    Other Operating Expense 6-9000


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 6.000.000

    Interest Revenue 8-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 30.000.000

    Dividend Income 8-1200


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 59.680.000

    Gain Loss on Sale of Stock 8-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 5.600.000

    Freight Collected 8-1400


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 18.800.000
    16 CRJ 45.000 18.845.000
    18 SJ 85.000 18.930.000

    Late Fees Collected 8-1500


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 4.800.000
    25 CRJ 200.000 5.000.000

    Interest Expense 9-1100


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 5.500.000
    Bank Service Charges 9-1200
    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 3.300.000

    Late Fees Paid 9-1300


    Pos Balance
    Date Description Debit (Rp) Credit (Rp)
    Ref. Debit (Rp) Credit (Rp)
    Dec 1 Saldo Awal 1.800.000
    9 CPJ 200.000 2.000.000
    PT TUNAS KARYA
    TRIAL BALANCE
    December 2020
    CODE ACCOUNT DEBIT CREDIT
    1-1100 Cash in Bank 1.595.290.000
    1-1200 Petty Cash 3.050.000
    1-1300 Account Receivable 482.855.000
    1-1400 Allowance for Doubtful Debt 8.500.000
    1-1500 Merchandise Inventory 276.000.000
    1-1600 Store Supplies 14.500.000
    1-1700 Prepaid Insurance 12.000.000
    1-1800 Prepaid Rent 24.000.000
    1-1900 Prepaid Tax 89.000.000
    1-2100 Stock Investment 112.000.000
    1-3100 Equipment at Cost 60.000.000
    1-3110 Equipment Accum. Dep. 4.800.000
    2-1100 Master Card 2.100.000
    2-1200 Account Payable 361.050.000
    2-1400 PPN Payable -
    2-1500 PPN Outcome 99.610.000
    2-1600 PPN Income 58.355.000
    2-2100 Bank Permata Loan 300.000.000
    3-1100 Common Stock 1.000.000.000
    3-1110 Other Contributed Capital 300.000.000
    3-1200 Tn. Reinhard Prive 23.100.000
    3-1300 Retained Earning 400.430.000
    4-1100 Sales 1.230.000.000
    4-1200 Sales Return 66.000.000
    4-1300 Sales Discount 29.100.000
    5-1100 COGS Computer 871.800.000
    5-1200 Freight Paid 5.500.000
    5-1300 Purchase Discount 26.850.000
    6-1100 Advertising Expense 1.100.000
    6-1200 Telephone & Electric Expense 6.550.000
    6-1300 Store Supplies Expense 11.150.000
    6-1400 Bad Debt Expense 3.600.000
    6-1450 Spoilage Expense 8.500.000
    6-1500 Depreciation Expense 4.800.000
    6-1600 Insurance Expense 6.000.000
    6-1700 Rent Expense 22.000.000
    6-1800 Wages & Salaries Expense 49.500.000
    6-9000 Other Operating Expense 6.000.000
    8-1100 Interest Revenue 30.000.000
    8-1200 Dividend Income 59.680.000
    8-1300 Gain Loss on Sale of Stock 5.600.000
    8-1400 Freight Collected 18.930.000
    8-1500 Late Fees Collected 5.000.000
    9-1100 Interest Expense 5.500.000
    9-1200 Bank Service Charges 3.300.000
    9-1300 Late Fees Paid 2.000.000
    TOTAL 3.852.550.000 3.852.550.000

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