Chart of Account

Trial Balance 1
 PT. STAR Tour & Travel
CHART OF ACCOUNT

CODE ACCOUNT TITLE

111 Cash
112 Petty Cash
113 Bank
114 Accounts Receivable
115 Allowance for Bad Debt
116 Commission Receivable
117 Supplies
121 Land
122 Building
123 Acc. Dep. Of Building
124 Equipment
125 Acc. Dep. Of Equipment
126 Vehicle
127 Acc. Dep. Of Vehicle
211 Account Payable
212 DP Sales Of Package
213 Cost Of Package Payable
214 Deferred Revenue
215 Salaries Payable
216 Transport Payable
217 Entry Ticket Payable
218 Food & Beverage Payable
219 Driver & Guide Payable
220 Insurance Payable
221 Commission Payable
311 Common Stock
312 Dividend
313 Retained Earning
314 Profit & Loss
411 Sales Of Package
412 Commission Earned
511 Cost Of Package
611 Salaries Expenses
612 Bad Debt Expenses
613 Transportation Expenses
614 Entry Ticket Expenses
615 Food & Beverage Expenses
616 Driver & Guide Expenses
617 Insurance Expenses
618 Depreciation of Building
619 Depreciation of Equipment
620 Depreciation of Vehicle
621 Supplies Expenses
 PT. STAR Tour & Travel
TRIAL BALANCE
As at : September 1, 2021

CODE ACCOUNT TITLE DEBIT CREDIT

111 Cash Rp - Rp -
112 Petty Cash Rp 19,000,000 Rp -
113 Bank Rp 80,000,000 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
117 Supplies Rp 1,000,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. Of Building Rp - Rp 90,000,000
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. Of Equipment Rp - Rp 12,000,000
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. Of Vehicle Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
216 Transport Payable Rp - Rp 1,200,000
219 Driver & Guide Payable Rp - Rp 800,000
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp 200,000,000
TOTAL Rp 640,000,000 Rp 640,000,000
 PT. STAR Tour & Travel
GENERAL JOURNAL
As at : September 30, 2021

DATE DESCRIPTION REF DEBIT CREDIT

03-Sep-21 Cash 111 Rp 1,421,000
Deferred Revenue 214 Rp 1,421,000
(Received cash on sales of Gianyar
City Tour from customer)
Bank 113 Rp 1,421,000
Cash 111 Rp 1,421,000
(Deposit cash into bank)
04-Sep-21 Supplies 117 Rp 240,000
Petty Cash 112 Rp 240,000
(Purchases supplies 2 box paper)
05-Sep-21 Deferred Revenue 214 Rp 1,421,000
Sales Of Package 411 Rp 1,421,000
(Recognized of revenues)
Cost Of Package 511 Rp 1,015,000
Cost Of Package Payable 213 Rp 1,015,000
(Recognized of cost)
06-Sep-21 Transportation Expenses 613 Rp 320,000
Entry Ticket Expenses 614 Rp 195,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 815,000
Driver & Guide Payable 219 Rp 200,000
(Paid expenses except guide &
driver)
06-Sep-21 Cost Of Package Payable 213 Rp 1,015,000
Transportation Expenses 613 Rp 320,000
Entry Ticket Expenses 614 Rp 195,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
06-Sep-21 Cash 111 Rp 3,204,600
Deferred Revenue 214 Rp 3,204,600
(Received cash on sales of Denpasar
City Tour from customer)
Bank 113 Rp 3,204,600
Cash 111 Rp 3,204,600
(Deposit cash into bank)
TOTAL Rp 13,957,200 Rp 13,957,200
DATE DESCRIPTION REF DEBIT CREDIT
07-Sep-21 Deferred Revenue 214 Rp 3,204,600
Sales Of Package 411 Rp 3,204,600
(Recognized of revenues)
Cost Of Package 511 Rp 2,289,000
Cost Of Package Payable 213 Rp 2,289,000
(Recognized of cost)
08-Sep-21 Transportation Expenses 613 Rp 309,000
Entry Ticket Expenses 614 Rp 1,280,000
Food & Beverage Expenses 615 Rp 400,000
Driver & Guide Expenses 616 Rp 300,000
Petty Cash 112 Rp 1,009,000
Bank 113 Rp 1,280,000
(Paid all expenses)
08-Sep-21 Cost Of Package Payable 213 Rp 2,289,000
Transportation Expenses 613 Rp 309,000
Entry Ticket Expenses 614 Rp 1,280,000
Food & Beverage Expenses 615 Rp 400,000
Driver & Guide Expenses 616 Rp 300,000
(Transfer to Cost of Package
Payable)
08-Sep-21 Cash 111 Rp 2,212,000
Deferred Revenue 214 Rp 2,212,000
(Received cash on sales of Dewata
City Tour from customer)
Bank 113 Rp 2,212,000
Cash 111 Rp 2,212,000
(Deposit cash into bank)
10-Sep-21 Deferred Revenue 214 Rp 2,212,000
Sales Of Package 411 Rp 2,212,000
(Recognized of revenues)
Cost Of Package 511 Rp 1,580,000
Cost Of Package Payable 213 Rp 1,580,000
(Recognized of cost)
11-Sep-21 Transportation Expenses 613 Rp 205,000
Entry Ticket Expenses 614 Rp 825,000
Food & Beverage Expenses 615 Rp 350,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 1,380,000
Driver & Guide Payable 219 Rp 200,000
(Paid expenses except guide &
driver)
TOTAL Rp 19,867,600 Rp 19,867,600
DATE DESCRIPTION REF DEBIT CREDIT
11-Sep-21 Cost Of Package Payable 213 Rp 1,580,000
Transportation Expenses 613 Rp 205,000
Entry Ticket Expenses 614 Rp 825,000
Food & Beverage Expenses 615 Rp 350,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
11-Sep-21 Cash 111 Rp 875,000
Deferred Revenue 214 Rp 875,000
(Received cash on sales of Paradise
City Tour from customer)
Bank 113 Rp 875,000
Cash 111 Rp 875,000
(Deposit cash into bank)
12-Sep-21 Deferred Revenue 214 Rp 875,000
Sales Of Package 411 Rp 875,000
(Recognized of revenues)
Cost Of Package 511 Rp 625,000
Cost Of Package Payable 213 Rp 625,000
(Recognized of cost)
13-Sep-21 Transportation Expenses 613 Rp 165,000
Entry Ticket Expenses 614 Rp 160,000
Food & Beverage Expenses 615 Rp 100,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 625,000
(Paid all expenses)
13-Sep-21 Cost Of Package Payable 213 Rp 625,000
Transportation Expenses 613 Rp 165,000
Entry Ticket Expenses 614 Rp 160,000
Food & Beverage Expenses 615 Rp 100,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
18-Sep-21 Cash 111 Rp 1,421,000
Deferred Revenue 214 Rp 1,421,000
(Received cash on sales of Gianyar
City Tour from customer)
Bank 113 Rp 1,421,000
Cash 111 Rp 1,421,000
(Deposit cash into bank)
TOTAL Rp 8,922,000 Rp 8,922,000
DATE DESCRIPTION REF DEBIT CREDIT
20-Sep-21 Deferred Revenue 214 Rp 1,421,000
Sales Of Package 411 Rp 1,421,000
(Recognized of revenues)
Cost Of Package 511 Rp 1,015,000
Cost Of Package Payable 213 Rp 1,015,000
(Recognized of cost)
21-Sep-21 Transportation Expenses 613 Rp 320,000
Entry Ticket Expenses 614 Rp 195,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 815,000
Driver & Guide Payable 219 Rp 200,000
(Paid expenses except guide &
driver)
21-Sep-21 Cost Of Package Payable 213 Rp 1,015,000
Transportation Expenses 613 Rp 320,000
Entry Ticket Expenses 614 Rp 195,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
22-Sep-21 Cash 111 Rp 2,541,000
Deferred Revenue 214 Rp 2,541,000
(Received cash on sales of Dewata
City Tour from customer)
Bank 113 Rp 2,541,000
Cash 111 Rp 2,541,000
(Deposit cash into bank)
23-Sep-21 Cash 111 Rp 1,500,000
DP Sales Of Package 212 Rp 1,500,000
(Received cash on sales of Nusa Dua
Full Day Tour from customer)
Bank 113 Rp 1,500,000
Cash 111 Rp 1,500,000
(Deposit cash into bank)
24-Sep-21 Deferred Revenue 214 Rp 2,541,000
Sales Of Package 411 Rp 2,541,000
(Recognized of revenues)
Cost Of Package 511 Rp 1,815,000
Cost Of Package Payable 213 Rp 1,815,000
(Recognized of cost)
TOTAL Rp 16,904,000 Rp 16,904,000
DATE DESCRIPTION REF DEBIT CREDIT
24-Sep-21 Transportation Expenses 613 Rp 205,000
Entry Ticket Expenses 614 Rp 990,000
Food & Beverage Expenses 615 Rp 420,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 1,615,000
Driver & Guide Payable 219 Rp 200,000
(Paid expenses except guide &
driver)
24-Sep-21 Cost Of Package Payable 213 Rp 1,815,000
Transportation Expenses 613 Rp 205,000
Entry Ticket Expenses 614 Rp 990,000
Food & Beverage Expenses 615 Rp 420,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
26-Sep-21 Cash 111 Rp 1,421,000
Deferred Revenue 214 Rp 1,421,000
(Received cash on sales of Paradise
City Tour from customer)
Bank 113 Rp 1,421,000
Cash 111 Rp 1,421,000
(Deposit cash into bank)
28-Sep-21 Deferred Revenue 214 Rp 1,421,000
Sales Of Package 411 Rp 1,421,000
(Recognized of revenues)
Cost Of Package 511 Rp 1,015,000
Cost Of Package Payable 213 Rp 1,015,000
(Recognized of cost)
28-Sep-21 Cash 111 Rp 697,000
DP Sales Of Package 212 Rp 1,500,000
Sales Of Package 411 Rp 2,197,000
(Recognized of revenues)
Bank 113 Rp 697,000
Cash 111 Rp 697,000
(Deposit cash into bank)
Cost Of Package 511 Rp 1,690,000
Cost Of Package Payable 213 Rp 1,690,000
(Recognized of cost)
TOTAL Rp 13,492,000 Rp 13,492,000
DATE DESCRIPTION REF DEBIT CREDIT
29-Sep-21 Transportation Expenses 613 Rp 165,000
Entry Ticket Expenses 614 Rp 400,000
Food & Beverage Expenses 615 Rp 250,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 815,000
Driver & Guide Payable 219 Rp 200,000
(Paid expenses except guide &
driver)
29-Sep-21 Cost Of Package Payable 213 Rp 1,015,000
Transportation Expenses 613 Rp 165,000
Entry Ticket Expenses 614 Rp 400,000
Food & Beverage Expenses 615 Rp 250,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
30-Sep-21 Transportation Expenses 613 Rp 340,000
Entry Ticket Expenses 614 Rp 850,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112 Rp 1,350,000
Transport Payable 216 Rp 340,000
(Paid expenses except transport)
30-Sep-21 Cost Of Package Payable 213 Rp 1,690,000
Transportation Expenses 613 Rp 340,000
Entry Ticket Expenses 614 Rp 850,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 200,000
(Transfer to Cost of Package
Payable)
TOTAL Rp 5,410,000 Rp 5,410,000
 PT. STAR Tour & Travel
ADJUSTMENT JOURNAL
As at : September 30, 2021

DATE DESCRIPTION REF DEBIT CREDIT

30-Sep-21 Supplies Expenses 621 Rp 440,000
Supplies 117 Rp 440,000
(Adjust of supplies)
30-Sep-21 Depreciation of Building 618 Rp 833,333
Acc. Dep. Of Building 123 Rp 833,333
Depreciation of Equipment 619 Rp 333,333
Acc. Dep. Of Equipment 125 Rp 333,333
Depreciation of Vehicle 620 Rp 208,333
Acc. Dep. Of Vehicle 127 Rp 208,333
(Adjust of fix aset)
TOTAL Rp 1,815,000 Rp 1,815,000
Rp 80,367,800
 PT. STAR Tour & Travel
GENERAL LEDGER
As at : September 30, 2021

Acc. Title : Cash

DATE DESCRIPTION REF DEBIT CREDIT

01-Sep-21 BALANCE
30-Sep-21 GENERAL JOURNAL 1 1 Rp 4,625,600 Rp 4,625,600
30-Sep-21 GENERAL JOURNAL 2 1 Rp 2,212,000 Rp 2,212,000
30-Sep-21 GENERAL JOURNAL 3 1 Rp 2,296,000 Rp 2,296,000
30-Sep-21 GENERAL JOURNAL 4 1 Rp 4,041,000 Rp 4,041,000
30-Sep-21 GENERAL JOURNAL 5 1 Rp 2,118,000 Rp 2,118,000
30-Sep-21 GENERAL JOURNAL 6 1 Rp - Rp -
30-Sep-21 ADJUSTMENT JOURNAL 1 Rp - Rp -
vel

Code : 111
BALANCE
DEBIT CREDIT
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 PT. STAR Tour & Travel
TRIAL BALANCE
As at : September 30, 2021

CODE ACCOUNT TITLE DEBIT CREDIT

111 Cash Rp - Rp -
112 Petty Cash Rp 10,336,000 Rp -
113 Bank Rp 94,012,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
116 Commission Receivable Rp - Rp -
117 Supplies Rp 1,240,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. Of Building Rp - Rp 90,000,000
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. Of Equipment Rp - Rp 12,000,000
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. Of Vehicle Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
212 DP Sales Of Package Rp - Rp -
213 Cost Of Package Payable Rp - Rp -
214 Deferred Revenue Rp - Rp -
215 Salaries Payable Rp - Rp -
216 Transport Payable Rp - Rp 1,540,000
217 Entry Ticket Payable Rp - Rp -
218 Food & Beverage Payable Rp - Rp -
219 Driver & Guide Payable Rp - Rp 1,800,000
220 Insurance Payable Rp - Rp -
221 Commission Payable Rp - Rp -
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp 200,000,000
314 Profit & Loss Rp - Rp -
411 Sales Of Package Rp - Rp 15,292,600
412 Commission Earned Rp - Rp -
511 Cost Of Package Rp 11,044,000 Rp -
611 Salaries Expenses Rp - Rp -
612 Bad Debt Expenses Rp - Rp -
613 Transportation Expenses Rp - Rp -
614 Entry Ticket Expenses Rp - Rp -
615 Food & Beverage Expenses Rp - Rp -
616 Driver & Guide Expenses Rp - Rp -
617 Insurance Expenses Rp - Rp -
618 Depreciation of Building Rp - Rp -
619 Depreciation of Equipment Rp - Rp -
620 Depreciation of Vehicle Rp - Rp -
621 Supplies Expenses Rp - Rp -
TOTAL Rp 656,632,600 Rp 656,632,600
 P

TRIAL BALANCE
CODE ACCOUNT TITLE
DEBIT CREDIT
111 Cash Rp - Rp -
112 Petty Cash Rp 10,336,000 Rp -
113 Bank Rp 94,012,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
116 Commission Receivable Rp - Rp -
117 Supplies Rp 1,240,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. Of Building Rp - Rp 90,000,000
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. Of Equipment Rp - Rp 12,000,000
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. Of Vehicle Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
212 DP Sales Of Package Rp - Rp -
213 Cost Of Package Payable Rp - Rp -
214 Deferred Revenue Rp - Rp -
215 Salaries Payable Rp - Rp -
216 Transport Payable Rp - Rp 1,540,000
217 Entry Ticket Payable Rp - Rp -
218 Food & Beverage Payable Rp - Rp -
219 Driver & Guide Payable Rp - Rp 1,800,000
220 Insurance Payable Rp - Rp -
221 Commission Payable Rp - Rp -
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp 200,000,000
314 Profit & Loss Rp - Rp -
411 Sales Of Package Rp - Rp 15,292,600
412 Commission Earned Rp - Rp -
511 Cost Of Package Rp 11,044,000 Rp -
611 Salaries Expenses Rp - Rp -
612 Bad Debt Expenses Rp - Rp -
613 Transportation Expenses Rp - Rp -
614 Entry Ticket Expenses Rp - Rp -
615 Food & Beverage Expenses Rp - Rp -
616 Driver & Guide Expenses Rp - Rp -
617 Insurance Expenses Rp - Rp -
618 Depreciation of Building Rp - Rp -
619 Depreciation of Equipment Rp - Rp -
620 Depreciation of Vehicle Rp - Rp -
621 Supplies Expenses Rp - Rp -
TOTAL Rp 656,632,600 Rp 656,632,600
 PT. STAR Tour & Travel
WORK SHEET
As at : September 30, 2021

ADJUSTMENT ADJUSTED TRIAL BALANCE

DEBIT CREDIT DEBIT CREDIT
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 10,336,000 Rp -
Rp - Rp - Rp 94,012,600 Rp -
Rp - Rp - Rp 30,000,000 Rp -
Rp - Rp - Rp - Rp 3,000,000
Rp - Rp - Rp - Rp -
Rp - Rp 440,000 Rp 800,000 Rp -
Rp - Rp - Rp 250,000,000 Rp -
Rp - Rp - Rp 200,000,000 Rp -
Rp - Rp 833,333 Rp - Rp 90,833,333
Rp - Rp - Rp 40,000,000 Rp -
Rp - Rp 333,333 Rp - Rp 12,333,333
Rp - Rp - Rp 20,000,000 Rp -
Rp - Rp 208,333 Rp - Rp 6,208,333
Rp - Rp - Rp - Rp 27,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,540,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,800,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 300,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 200,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 15,292,600
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 11,044,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 833,333 Rp - Rp 833,333 Rp -
Rp 333,333 Rp - Rp 333,333 Rp -
Rp 208,333 Rp - Rp 208,333 Rp -
Rp 440,000 Rp - Rp 440,000 Rp -
Rp 1,815,000 Rp 1,815,000 Rp 658,007,600 Rp 658,007,600
 PROFIT&LOSS BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT
Rp - Rp -
Rp 10,336,000 Rp -
Rp 94,012,600 Rp -
Rp 30,000,000 Rp -
Rp - Rp 3,000,000
Rp - Rp -
Rp 800,000 Rp -
Rp 250,000,000 Rp -
Rp 200,000,000 Rp -
Rp - Rp 90,833,333
Rp 40,000,000 Rp -
Rp - Rp 12,333,333
Rp 20,000,000 Rp -
Rp - Rp 6,208,333
Rp - Rp 27,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 1,540,000
Rp - Rp -
Rp - Rp -
Rp - Rp 1,800,000
Rp - Rp -
Rp - Rp -
Rp - Rp 300,000,000
Rp - Rp -
Rp - Rp 200,000,000
Rp - Rp -
Rp - Rp 15,292,600
Rp - Rp -
Rp 11,044,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 833,333 Rp -
Rp 333,333 Rp -
Rp 208,333 Rp -
Rp 440,000 Rp -
Rp 12,859,000 Rp 15,292,600 Rp 645,148,600 Rp 642,715,000
Rp 2,433,600 Rp 2,433,600