PT.

LIMA SAHABAT
LEDGER
Untuk periode yang berakhir 31 Desember 2018
(In Rupiah)

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Name : No :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PT. LIMA SAHABAT
TRIAL BALANCE
Per 31 Desember 2018
ACC NO. ACCOUNT NAME DEBIT CREDIT
11110 Petty Cash
11120 Mandiri Bank
11130 Marketable Sucurities
11210 Account Receivable
11220 Allowance for Doubles Debt
11230 Employee Receivable
11310 Merchandise Inventory
11320 Supplies
11410 VAT In
11420 Prepaid Advertising
12110 Land
12210 Building at Cost
12220 Building Accum. Dep.
12310 Vehicle at Cost
12320 Vehicle Accum. Dep.
12410 Equipment at Cost
12420 Equipment Accum. Dep.
21100 Account Payable
21200 Electricity, Telp. & Water Pay.
21300 VAT Out
21400 Income Tax Payable Article 21
21500 Income Tax Payable Article 4(2)
21600 Dividend Payable
22100 Bank Loan
22200 Other Long Time Liabilities
31100 Common Stock
31200 Retained Earnings
31300 Dividend
31400 Current Year Earning
39999 Historical Balancing
41100 Sales
41200 Sales Discount
41300 Sales Return
51100 Cost of Good Sold
61110 Wages & Salaries
61120 Advertising Expense
61130 Supplies Expense
61140 Bad Debt Expense
61150 Electricity, Telp. & Water Exp.
61160 Repair & Maintenance Expense
61170 Entertainment Expense
61180 Depreciation Expense Vehicle
61185 Depreciation Expense Building
61188 Depreciation Expense Equipment
61190 Employee Prosperity Expense
81100 Interest Revenue
81200 Dividend Revenue
81300 Late Fees Collected
82100 Bank Charge
82200 Interest Expense
82300 Late Fees Paid
91100 Income Tax Expense
TOTAL
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 PT. LIMA SAHABAT
LEDGER
December 2012
(In Rupiah)

Nama : Petty Cash Nomor : 11110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Mandiri Bank Nomor : 11120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : #N/A Nomor : 11130

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of Doubtful Debt Nomor : 11220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Employee Receivable Nomor : 11220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Merchandise Inventory Nomor : 11230
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Office Supplies Nomor : 11500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Advertising Nomor : 11601

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Income Tax Article 25 Nomor : 11700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : VAT In Nomor : 11701

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Equipment at Cost Nomor : 13110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Equipment Accum Dep Nomor : 13120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Building at Cost Nomor : 13210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Building Accum Dep Nomor : 13220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Vehicle at Cost Nomor : 13310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Vehicle Accum Dep Nomor : 13320
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Payable Nomor : 21100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Accrued Expense Nomor : 21200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : VAT Out Nomor : 21300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Income Tax Payable Nomor : 214000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Interest Payable Nomor : 21500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Notes Payable Nomor : 21600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wage and Salary Expense Nomor : 21700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : VAT Overpayment/Underpayment Nomor : 21800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Payable Nomor : 22100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Capital Stock Nomor : 31000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Dividend Nomor : 32000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Retained Earning Nomor : 33000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Income Summary Nomor : 34000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 41000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Return Nomor : 42000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 43000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Cost of Good Sold Nomor : 51000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Equipment Depreciation Expense Nomor : 61110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Building Depreciation Expense Nomor : 61120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Vehicle Depreciation Expense Nomor : 61130
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Advertising Expense Nomor : 61200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Out Nomor : 61300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad Debts Expense Nomor : 61400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Suplies Expense Nomor : 61500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Wages and Salaries Expense Nomor : 61600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone and Electricity Expense Nomor : 61700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Revenue Nomor : 81000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Other Revenue Nomor : 82000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Revenue Nomor : 91000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Income Tax Expense Nomor : 92000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 93000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp