PT.

MICRONIS INTERNUSA_IRMAYANTI
Jl. KH.Agus Salim No.28 Malang

All Journals

01/01/2010 To *31/12/2010
17/11/2022 Page 1
16:56:10
ID# Acct# Account Name Debit Credit Job No. Allocation Memo
SJ 30/11/2010 Pre-conversion sale LOTUS COMPUTER
00000003 1-1201 Accounts Receivable 37.950.000,00
00000003 1-1201 Accounts Receivable 37.950.000,00

SJ 23/11/2010 Pre-conversion sale CV.BURSA PERDANA

00000001 1-1201 Accounts Receivable 57.750.000,00
00000001 1-1201 Accounts Receivable 57.750.000,00

SJ 26/11/2010 Pre-conversion sale KAWAN KITA COMPUTER

00000002 1-1201 Accounts Receivable 57.750.000,00
00000002 1-1201 Accounts Receivable 57.750.000,00

PJ 30/11/2010 Pre-conversion purchase PT.GLOBAL MEGA VISION

00000001 2-1110 Accounts Payable 73.000.000,00
00000001 2-1110 Accounts Payable 73.000.000,00

IJ 01/12/2010 SALDO AWAL BARANG DAGANG

IJ000001 1-1301 Merchandise Inventory 190.950.000,00
IJ000001 1-1301 Merchandise Inventory 60.750.000,00
IJ000001 1-1301 Merchandise Inventory 79.200.000,00
IJ000001 1-1301 Merchandise Inventory 51.000.000,00

GJ 01/12/2010 RECLASS PIUTANG KARYAWAN MASING-MASING

GJ000001 1-1203 Employee Receivable 200.000,00 TS Tuti Suparti
GJ000001 1-1203 Employee Receivable 250.000,00 EM Edi Mabrur
GJ000001 1-1203 Employee Receivable 450.000,00 BUKU BESAR UMUM

CD 01/12/2010 Pembayaran Gaji Karyawan Bulan Nop 2010

01/BKK 1-1102 Cash in Bank Krakatau 25.425.000,00
01/BKK 6-1100 Wages & Salaries Expense 7.500.000,00
01/BKK 6-2100 Wages & Salaries Expense 18.000.000,00
01/BKK 2-1320 Income Tax Payable 75.000,00

CR 01/12/2010 Penerimaan Pelunasan Piutang Karyawan Tuti Suparti

01/BKM 1-1102 Cash in Bank Krakatau 200.000,00
01/BKM 1-1203 Employee Receivable 200.000,00 TS Tuti Suparti

SJ 02/12/2010 Uang Muka Penjualan; CV.BURSA PERDANA

02/BKM 1-1201 Accounts Receivable 12.250.000,00
02/BKM 1-1201 Accounts Receivable 1.225.000,00
02/BKM 2-1120 Customer Deposits 12.250.000,00
02/BKM 2-1310 Value Added Tax-Out (VAT-Out) 1.225.000,00

CR 02/12/2010 Payment; CV.BURSA PERDANA

02/BKM 1-1102 Cash in Bank Krakatau 70.070.000,00
 PT. MICRONIS INTERNUSA_IRMAYANTI

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01/01/2010 To *31/12/2010
17/11/2022 Page 2
16:56:11
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

CR 02/12/2010 Payment; CV.BURSA PERDANA

02/BKM 1-1201 Accounts Receivable 56.595.000,00
02/BKM 1-1201 Accounts Receivable 13.475.000,00

SJ 02/12/2010 CV.BURSA PERDANA: Discounts on 00000001

00000004 1-1201 Accounts Receivable 1.155.000,00
00000004 4-2000 Sales Discounts 1.155.000,00

SJ 02/12/2010 CV.BURSA PERDANA: Credit from 00000004

SJ000001 1-1201 Accounts Receivable 1.155.000,00
SJ000001 1-1201 Accounts Receivable 1.155.000,00

SJ 03/12/2010 Sale; LOTUS COMPUTER

057/FPJ 1-1201 Accounts Receivable 30.002.500,00
057/FPJ 1-1201 Accounts Receivable 3.000.250,00
057/FPJ 4-1000 Sales 38.002.500,00
057/FPJ 2-1120 Customer Deposits 8.000.000,00
057/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 3.000.250,00
057/FPJ 5-1000 Cost of Good Sold 28.176.812,10
057/FPJ 1-1301 Merchandise Inventory 6.753.365,38
057/FPJ 1-1301 Merchandise Inventory 15.421.341,46
057/FPJ 1-1301 Merchandise Inventory 6.002.105,26

SJ 04/12/2010 Sale; CV.BURSA PERDANA

058/FPJ 1-1201 Accounts Receivable 59.570.000,00
058/FPJ 1-1201 Accounts Receivable 5.957.000,00
058/FPJ 4-1000 Sales 71.820.000,00
058/FPJ 2-1120 Customer Deposits 12.250.000,00
058/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 5.957.000,00
058/FPJ 5-1000 Cost of Good Sold 53.243.827,89
058/FPJ 1-1301 Merchandise Inventory 16.208.076,92
058/FPJ 1-1301 Merchandise Inventory 22.030.487,81
058/FPJ 1-1301 Merchandise Inventory 15.005.263,16

CD 04/12/2010 Payment; PT GLOBAL MEGA VISION

02/BKK 1-1102 Cash in Bank Krakatau 69.350.000,00
02/BKK 2-1110 Accounts Payable 69.350.000,00

PJ 04/12/2010 PT GLOBAL MEGA VISION: Discounts on 00000001

00000003 2-1110 Accounts Payable 3.650.000,00
00000003 5-2000 Other Cost or Sales 3.650.000,00
PJ 04/12/2010 PT GLOBAL MEGA VISION: Debit from 00000003
PJ000001 2-1110 Accounts Payable 3.650.000,00
PJ000001 2-1110 Accounts Payable 3.650.000,00
 PT. MICRONIS INTERNUSA_IRMAYANTI

All Journals

01/01/2010 To *31/12/2010
17/11/2022 Page 3
16:56:12
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

SJ 05/12/2010 Sale; KAWAN KITA COMPUTER

04/BKM 1-1201 Accounts Receivable 8.500.000,00
04/BKM 1-1201 Accounts Receivable 850.000,00
04/BKM 2-1120 Customer Deposits 8.500.000,00
04/BKM 2-1310 Value Added Tax-Out (VAT-Out) 850.000,00

CR 05/12/2010 Payment; KAWAN KITA COMPUTER

04/BKM 1-1102 Cash in Bank Krakatau 65.945.000,00
04/BKM 1-1201 Accounts Receivable 56.595.000,00
04/BKM 1-1201 Accounts Receivable 9.350.000,00

SJ 05/12/2010 KAWAN KITA COMPUTER: Discounts on 00000002

00000005 1-1201 Accounts Receivable 1.155.000,00
00000005 4-2000 Sales Discounts 1.155.000,00

SJ 05/12/2010 KAWAN KITA COMPUTER: Credit from 00000005

SJ000002 1-1201 Accounts Receivable 1.155.000,00
SJ000002 1-1201 Accounts Receivable 1.155.000,00

SJ 06/12/2010 Sale; KASIR PENJUALAN TUNAI

05/BKM 1-1201 Accounts Receivable 39.082.500,00
05/BKM 1-1201 Accounts Receivable 3.908.250,00
05/BKM 4-1000 Sales 39.082.500,00
05/BKM 2-1310 Value Added Tax-Out (VAT-Out) 3.908.250,00
05/BKM 5-1000 Cost of Good Sold 28.974.815,97
05/BKM 1-1301 Merchandise Inventory 6.753.365,39
05/BKM 1-1301 Merchandise Inventory 13.218.292,68
05/BKM 1-1301 Merchandise Inventory 9.003.157,90

CR 06/12/2010 KASIR PENJUALAN TUNAI for 05/BKM

05/BKM 1-1102 Cash in Bank Krakatau 42.990.750,00
05/BKM 1-1201 Accounts Receivable 42.990.750,00

SJ 08/12/2010 Sale; KAWAN KITA COMPUTER

062/FPJ 1-1201 Accounts Receivable 60.147.500,00
062/FPJ 1-1201 Accounts Receivable 6.014.750,00
062/FPJ 4-1000 Sales 68.647.500,00
062/FPJ 2-1120 Customer Deposits 8.500.000,00
062/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 6.014.750,00
062/FPJ 5-1000 Cost of Good Sold 50.896.560,07
062/FPJ 1-1301 Merchandise Inventory 9.454.711,54
062/FPJ 1-1301 Merchandise Inventory 26.436.585,37
062/FPJ 1-1301 Merchandise Inventory 15.005.263,16

CD 09/12/2010 Pembayaran Rekening Listrik,Air,Telp Nop 2010

03/BKK 1-1102 Cash in Bank Krakatau 2.000.000,00
 PT. MICRONIS INTERNUSA_IRMAYANTI

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01/01/2010 To *31/12/2010
17/11/2022 Page 4
16:56:12
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

CD 09/12/2010 Pembayaran Rekening Listrik,Air,Telp Nop 2010

03/BKK 6-2200 Electricity, Water & Phone Exp 2.000.000,00

CD 10/12/2010 Pembayaran Pajak Masa Nop 2010 (PPh 21)

04/BKK 1-1102 Cash in Bank Krakatau 75.000,00
04/BKK 2-1320 Income Tax Payable 75.000,00

CD 11/12/2010 Piutang Karyawan a/n Sugito

05/BKK 1-1102 Cash in Bank Krakatau 350.000,00
05/BKK 1-1203 Employee Receivable 350.000,00 SUGITO

CR 12/12/2010 Payment; LOTUS COMPUTER

06/BKM 1-1102 Cash in Bank Krakatau 32.342.695,00
06/BKM 1-1201 Accounts Receivable 32.342.695,00

SJ 12/12/2010 LOTUS COMPUTER: Credit from 00000006

SJ000003 1-1201 Accounts Receivable 660.055,00
SJ000003 1-1201 Accounts Receivable 660.055,00

SJ 12/12/2010 LOTUS COMPUTER: Discounts on 057/FPJ

00000006 1-1201 Accounts Receivable 660.055,00
00000006 4-2000 Sales Discounts 836.055,00
00000006 4-2000 Sales Discounts 176.000,00

PJ 12/12/2010 Purchase; PT GLOBAL MEGA VISION

06/BKK 2-1110 Accounts Payable 25.000.000,00
06/BKK 2-1110 Accounts Payable 2.500.000,00
06/BKK 1-1404 Deposits Paid 25.000.000,00
06/BKK 1-1401 Value Added Tax-In (VAT-In) 2.500.000,00

PJ 03/12/2010 Purchase; PT GLOBAL MEGA VISION

085/PJ 2-1110 Accounts Payable 21.630.000,00
085/PJ 2-1110 Accounts Payable 2.163.000,00
085/PJ 1-1301 Merchandise Inventory 9.485.000,00
085/PJ 1-1301 Merchandise Inventory 11.125.000,00
085/PJ 1-1301 Merchandise Inventory 6.020.000,00
085/PJ 1-1404 Deposits Paid 5.000.000,00
085/PJ 1-1401 Value Added Tax-In (VAT-In) 2.163.000,00

CD 12/12/2010 Payment; PT GLOBAL MEGA VISION

06/BKK 1-1102 Cash in Bank Krakatau 50.103.350,00
06/BKK 2-1110 Accounts Payable 22.603.350,00
06/BKK 2-1110 Accounts Payable 27.500.000,00

PJ 12/12/2010 PT GLOBAL MEGA VISION: Debit from 00000004

PJ000002 2-1110 Accounts Payable 1.189.650,00
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01/01/2010 To *31/12/2010
17/11/2022 Page 5
16:56:13
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

PJ 12/12/2010 PT GLOBAL MEGA VISION: Debit from 00000004

PJ000002 2-1110 Accounts Payable 1.189.650,00

PJ 12/12/2010 PT GLOBAL MEGA VISION: Discounts on 085/PJ

06/BKK 2-1110 Accounts Payable 1.189.650,00
06/BKK 5-2000 Other Cost or Sales 1.464.650,00
06/BKK 5-2000 Other Cost or Sales 275.000,00

SJ 13/12/2010 Sale; CV.BURSA PERDANA

07/BKM 1-1201 Accounts Receivable 6.500.000,00
07/BKM 1-1201 Accounts Receivable 650.000,00
07/BKM 2-1120 Customer Deposits 6.500.000,00
07/BKM 2-1310 Value Added Tax-Out (VAT-Out) 650.000,00

CR 13/12/2010 Payment; CV.BURSA PERDANA

07/BKM 1-1102 Cash in Bank Krakatau 71.366.460,00
07/BKM 1-1201 Accounts Receivable 64.216.460,00
07/BKM 1-1201 Accounts Receivable 7.150.000,00

SJ 13/12/2010 CV.BURSA PERDANA: Credit from 00000007

SJ000004 1-1201 Accounts Receivable 1.310.540,00
SJ000004 1-1201 Accounts Receivable 1.310.540,00

SJ 13/12/2010 CV.BURSA PERDANA: Discounts on 058/FPJ

00000007 1-1201 Accounts Receivable 1.310.540,00
00000007 4-2000 Sales Discounts 1.580.040,00
00000007 4-2000 Sales Discounts 269.500,00

SJ 13/12/2010 Sale; KASIR PENJUALAN TUNAI

08/BKM 1-1201 Accounts Receivable 21.330.000,00
08/BKM 1-1201 Accounts Receivable 2.133.000,00
08/BKM 4-1000 Sales 21.330.000,00
08/BKM 2-1310 Value Added Tax-Out (VAT-Out) 2.133.000,00
08/BKM 5-1000 Cost of Good Sold 15.810.895,13
08/BKM 1-1301 Merchandise Inventory 5.402.692,31
08/BKM 1-1301 Merchandise Inventory 4.406.097,56
08/BKM 1-1301 Merchandise Inventory 6.002.105,26

CR 13/12/2010 KASIR PENJUALAN TUNAI for 08/BKM

08/BKM 1-1102 Cash in Bank Krakatau 23.463.000,00
08/BKM 1-1201 Accounts Receivable 23.463.000,00

SJ 14/12/2010 Sale; CV.BURSA PERDANA

065/FPJ 1-1201 Accounts Receivable 9.632.500,00
065/FPJ 1-1201 Accounts Receivable 963.250,00
065/FPJ 4-1000 Sales 16.132.500,00
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01/01/2010 To *31/12/2010
17/11/2022 Page 6
16:56:14
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

SJ 14/12/2010 Sale; CV.BURSA PERDANA

065/FPJ 2-1120 Customer Deposits 6.500.000,00
065/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 963.250,00
065/FPJ 5-1000 Cost of Good Sold 11.957.466,79
065/FPJ 1-1301 Merchandise Inventory 6.753.365,38
065/FPJ 1-1301 Merchandise Inventory 2.203.048,78
065/FPJ 1-1301 Merchandise Inventory 3.001.052,63

CD 15/12/2010 Pembayaran Uang Muka PPh Pasal 25 Nop 2010

07/BKK 1-1102 Cash in Bank Krakatau 4.200.000,00
07/BKK 1-1402 Prepaid Income Tax 4.200.000,00

CR 15/12/2010 Pelunasan Piutang Karyawan a/n Edi Mabrur

09/BKM 1-1102 Cash in Bank Krakatau 250.000,00
09/BKM 1-1203 Employee Receivable 250.000,00 EM
CD 16/12/2010 Pembayaran Jasa Konstruksi Gedung-PPh 4
08/BKK 1-1102 Cash in Bank Krakatau 147.000.000,00
08/BKK 1-3100 Building in Process 150.000.000,00
08/BKK 2-1320 Income Tax Payable 3.000.000,00

PJ 16/12/2010 Purchase; PT GLOBAL MEGA VISION

097/PJ 2-1110 Accounts Payable 100.794.000,00
097/PJ 2-1110 Accounts Payable 10.079.400,00
097/PJ 1-1301 Merchandise Inventory 29.854.000,00
097/PJ 1-1301 Merchandise Inventory 44.600.000,00
097/PJ 1-1301 Merchandise Inventory 51.340.000,00
097/PJ 1-1404 Deposits Paid 25.000.000,00
097/PJ 1-1401 Value Added Tax-In (VAT-In) 10.079.400,00

PJ 17/12/2010 Purchase RETURN; PT GLOBAL MEGA VISION

01/BM 2-1110 Accounts Payable 3.020.000,00
01/BM 2-1110 Accounts Payable 302.000,00
01/BM 1-1301 Merchandise Inventory 3.020.000,00
01/BM 1-1401 Value Added Tax-In (VAT-In) 302.000,00

SJ 17/12/2010 Sale Uang Muka; KAWAN KITA COMPUTER

10/BKM 1-1201 Accounts Receivable 15.000.000,00
10/BKM 1-1201 Accounts Receivable 1.500.000,00
10/BKM 2-1120 Customer Deposits 15.000.000,00
10/BKM 2-1310 Value Added Tax-Out (VAT-Out) 1.500.000,00

CR 17/12/2010 Payment; KAWAN KITA COMPUTER

10/BKM 1-1102 Cash in Bank Krakatau 81.339.005,00
10/BKM 1-1201 Accounts Receivable 64.839.005,00
10/BKM 1-1201 Accounts Receivable 16.500.000,00
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01/01/2010 To *31/12/2010
17/11/2022 Page 7
16:56:14
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

CR 17/12/2010 Payment; KAWAN KITA COMPUTER

SJ 17/12/2010 KAWAN KITA COMPUTER: Credit from 00000008

SJ000005 1-1201 Accounts Receivable 1.323.245,00
SJ000005 1-1201 Accounts Receivable 1.323.245,00

SJ 17/12/2010 KAWAN KITA COMPUTER: Discounts on 062/FPJ

10/BKM 1-1201 Accounts Receivable 1.323.245,00
10/BKM 4-2000 Sales Discounts 1.510.245,00
10/BKM 4-2000 Sales Discounts 187.000,00

SJ 20/12/2010 Sale; KASIR PENJUALAN TUNAI

11/BKM 1-1201 Accounts Receivable 20.655.000,00
11/BKM 1-1201 Accounts Receivable 2.065.500,00
11/BKM 4-1000 Sales 20.655.000,00
11/BKM 2-1310 Value Added Tax-Out (VAT-Out) 2.065.500,00
11/BKM 5-1000 Cost of Good Sold 15.426.303,83
11/BKM 1-1301 Merchandise Inventory 2.709.079,06
11/BKM 1-1301 Merchandise Inventory 6.679.453,87
11/BKM 1-1301 Merchandise Inventory 6.037.770,90

CR 20/12/2010 KASIR PENJUALAN TUNAI for 11/BKM

CR000003 1-1102 Cash in Bank Krakatau 22.720.500,00
CR000003 1-1201 Accounts Receivable 22.720.500,00

GJ 21/12/2010 Pengumuman Deviden Rp.3,500,-/Lembar Sh

02/BM 3-3000 Dividend 35.000.000,00 5.000 lembar Saham Dividen
02/BM 2-1910 Dividend Payable 35.000.000,00

SJ 23/12/2010 Sale; KAWAN KITA COMPUTER

067/FPJ 1-1201 Accounts Receivable 38.055.000,00
067/FPJ 1-1201 Accounts Receivable 3.805.500,00
067/FPJ 4-1000 Sales 53.055.000,00
067/FPJ 2-1120 Customer Deposits 15.000.000,00
067/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 3.805.500,00
067/FPJ 5-1000 Cost of Good Sold 39.599.457,61
067/FPJ 1-1301 Merchandise Inventory 8.127.237,18
067/FPJ 1-1301 Merchandise Inventory 13.358.907,74
067/FPJ 1-1301 Merchandise Inventory 18.113.312,69

SJ 24/12/2010 Sale RETURN; KAWAN KITA COMPUTER

03/BM 1-1201 Accounts Receivable 4.050.000,00
03/BM 1-1201 Accounts Receivable 405.000,00
03/BM 4-1000 Sales 4.050.000,00
03/BM 2-1310 Value Added Tax-Out (VAT-Out) 405.000,00
03/BM 5-1000 Cost of Good Sold 3.018.885,45
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01/01/2010 To *31/12/2010
17/11/2022 Page 8
16:56:15
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

SJ 24/12/2010 Sale RETURN; KAWAN KITA COMPUTER

03/BM 1-1301 Merchandise Inventory 3.018.885,45

SJ 24/12/2010 KAWAN KITA COMPUTER: Credit from 03/BM

03/BM 1-1201 Accounts Receivable 4.455.000,00
03/BM 1-1201 Accounts Receivable 4.455.000,00

SJ 24/12/2010 Sale; CV.BURSA PERDANA

068/FPJ 1-1201 Accounts Receivable 35.707.500,00
068/FPJ 1-1201 Accounts Receivable 3.570.750,00
068/FPJ 4-1000 Sales 35.707.500,00
068/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 3.570.750,00
068/FPJ 5-1000 Cost of Good Sold 26.651.970,73
068/FPJ 1-1301 Merchandise Inventory 9.481.776,71
068/FPJ 1-1301 Merchandise Inventory 11.132.423,12
068/FPJ 1-1301 Merchandise Inventory 6.037.770,90

CR 25/12/2010 Payment; CV.BURSA PERDANA

12/BKM 1-1102 Cash in Bank Krakatau 10.595.750,00
12/BKM 1-1201 Accounts Receivable 10.595.750,00

SJ 27/12/2010 Sale; KASIR PENJUALAN TUNAI

13/BKM 1-1201 Accounts Receivable 20.182.500,00
13/BKM 1-1201 Accounts Receivable 2.018.250,00
13/BKM 4-1000 Sales 20.182.500,00
13/BKM 2-1310 Value Added Tax-Out (VAT-Out) 2.018.250,00
13/BKM 5-1000 Cost of Good Sold 15.036.953,17
13/BKM 1-1301 Merchandise Inventory 6.772.697,65
13/BKM 1-1301 Merchandise Inventory 2.226.484,62
13/BKM 1-1301 Merchandise Inventory 6.037.770,90

CR 27/12/2010 KASIR PENJUALAN TUNAI for 13/BKM

CR000004 1-1102 Cash in Bank Krakatau 22.200.750,00
CR000004 1-1201 Accounts Receivable 22.200.750,00

SJ 28/12/2010 Sale; LOTUS COMPUTER

072/FPJ 1-1201 Accounts Receivable 28.417.500,00
072/FPJ 1-1201 Accounts Receivable 2.841.750,00
072/FPJ 4-1000 Sales 28.417.500,00
072/FPJ 2-1310 Value Added Tax-Out (VAT-Out) 2.841.750,00
072/FPJ 5-1000 Cost of Good Sold 21.233.812,61
072/FPJ 1-1301 Merchandise Inventory 4.063.618,59
072/FPJ 1-1301 Merchandise Inventory 11.132.423,12
072/FPJ 1-1301 Merchandise Inventory 6.037.770,90

CD 31/12/2010 Pembayaran Angsuran Hutang Bank + Bunga

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01/01/2010 To *31/12/2010
17/11/2022 Page 9
16:56:16
ID# Acct# Account Name Debit Credit Job No. Allocation Memo
CD 31/12/2010 Pembayaran Angsuran Hutang Bank + Bunga
09/BKK 1-1102 Cash in Bank Krakatau 3.947.007,63
09/BKK 2-2100 Bank Loan - DEWA RUTJI 941.938,74
09/BKK 8-2200 Interest Expense 3.005.068,89

CD 31/12/2010 Pembayaran PPN YMH Disetor Nop 2010

10/BKK 1-1102 Cash in Bank Krakatau 14.207.000,00
10/BKK 2-1310 Value Added Tax-Out (VAT-Out) 20.345.000,00
10/BKK 1-1401 Value Added Tax-In (VAT-In) 6.138.000,00

CD 31/12/2010 Pengisian Dana Kas Kecil sbb:

11/BKK 1-1102 Cash in Bank Krakatau 2.980.500,00
11/BKK 6-2400 Newspaper & Tabloids Expense 278.000,00
11/BKK 1-1302 Office Supplies 662.500,00
11/BKK 6-1400 Advertising Expense 440.000,00
11/BKK 6-2700 Other General & Adm.Expense 225.000,00
11/BKK 6-2300 Maintenance Expense 1.375.000,00

IJ 31/12/2010 Inventory count - Mengenolkan Nilai Persediaan

IJ000002 5-1000 Cost of Good Sold 36.364.009,55
IJ000002 1-1301 Merchandise Inventory 17.609.013,89
IJ000002 1-1301 Merchandise Inventory 6.679.453,87
IJ000002 1-1301 Merchandise Inventory 12.075.541,79

IJ 31/12/2010 Reversal; IJ000002; 31/12/2010

IJ000003 5-1000 Cost of Good Sold 36.364.009,55
IJ000003 1-1301 Merchandise Inventory 17.609.013,89
IJ000003 1-1301 Merchandise Inventory 6.679.453,87
IJ000003 1-1301 Merchandise Inventory 12.075.541,79

GJ *31/12/2010 Pemakaian Office Supplies (29.362.500-9.362.500)

AJ-001 6-2600 Supplies Expense 20.000.000,00
AJ-001 1-1302 Office Supplies 20.000.000,00

CR 05/12/2010 Payment; LOTUS COMPUTER

03/BKM 1-1102 Cash in Bank Krakatau 37.191.000,00
03/BKM 1-1201 Accounts Receivable 37.191.000,00

SJ 05/12/2010 LOTUS COMPUTER: Discounts on 00000003

00000008 1-1201 Accounts Receivable 759.000,00
00000008 4-2000 Sales Discounts 759.000,00

SJ 05/12/2010 LOTUS COMPUTER: Credit from 00000008

SJ000006 1-1201 Accounts Receivable 759.000,00
SJ000006 1-1201 Accounts Receivable 759.000,00
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01/01/2010 To *31/12/2010
17/11/2022 Page 10
16:56:16
ID# Acct# Account Name Debit Credit Job No. Allocation Memo

CD *31/12/2010 Biaya Adm Bank Krakatau-Desember 2010

AJ-002 1-1102 Cash in Bank Krakatau 21.500,00
AJ-002 8-2100 Bank Charges 21.500,00

CR *31/12/2010 Bunga Bank Krakatau-Desember 2010

AJ-001 1-1102 Cash in Bank Krakatau 85.037,00
AJ-001 8-1100 Interest Revenue 85.037,00

GJ *31/12/2010 Beban Kerugian Piutang 5% x Saldo Piutang

AJ-003 6-1200 Uncolleciation Accounts 5.397.150,00 5% x 107.943.000
AJ-003 1-1202 Allowance for Uncollectible Ac 5.397.150,00

GJ *31/12/2010 Uang Muka PPh Pasal 25 Bulan Des 2010

AJ-004 1-1402 Prepaid Income Tax 4.200.000,00
AJ-004 2-1320 Income Tax Payable 4.200.000,00
GJ *31/12/2010 Sewa Dibayar Dimuka untuk Tahun 2010
AJ-005 6-1500 Rent Expense 90.000.000,00
AJ-005 1-1403 Prepaid Rent 90.000.000,00

GJ *31/12/2010 Depresiasi Aset Tetap Tahun 2010

AJ-006 6-1300 Depreciation Expense-Vehicles 16.875.000,00
AJ-006 1-2220 Accum.Deprec-Vehicles 16.875.000,00
AJ-006 6-2500 Deprec.Expense-Equipment 204.250.000,00
AJ-006 1-2320 Accum.Deprec-Equipment 204.250.000,00

GJ *31/12/2010 Biaya Listrik dan Terutang

AJ-008 6-2200 Electricity, Water & Phone Exp 1.550.000,00
AJ-008 2-1220 Electricity,Phone & Water Pay 1.550.000,00

GJ *31/12/2010 Income Tax 2010 = 25%71.401.453 x 50%(Fasilitas)

AJ-009 9-1000 Company Income Tax 9.375.125,00
AJ-009 2-1320 Income Tax Payable 9.375.125,00

GJ *31/12/2010 Gaji Karyawan Terutang Desember 2010

AJ-007 6-1100 Wages & Salaries Expense 7.500.000,00
AJ-007 6-2100 Wages & Salaries Expense 18.000.000,00
AJ-007 2-1320 Income Tax Payable 75.000,00
AJ-007 2-1210 Wages & Salaries Payable 25.425.000,00

Grand Total: 2.745.881.990,08 2.745.881.990,08