PT.

MANUNGGAL
Cash Receipt Journal
December 2014
Page :
DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK
ACCOUNT NO. AMOUNT RECEIVABLE ACCOUNT NO. AMOUNT

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY

BOOKED BY

Hak Cipta pada Kemdikbud 1

 PT. MANUNGGAL
Cash Payment Journal
December 2014
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNTS OTHER OTHER
CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY

BOOKED BY

Hak Cipta pada Kemdikbud 2

 PT. MANUNGGAL
Sales Journal
December 2014
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION ACCOUNT COST OF GOOD VAT MERCHANDISE FREIGHT
REF SALES
SOLD INVENTORY COLLECTED
RECEIVABLE OUT

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY

BOOKED BY

Hak Cipta pada Kemdikbud 3

 PT. MANUNGGAL
Purchase Journal
December 2014
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT ACCOUNT
FREIGHT PAID
INVENTORY IN PAYABLE

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY

BOOKED BY

Hak Cipta pada Kemdikbud 4

 PT. MANUNGGAL
GENERAL JOURNAL
December 2014
Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

RECAPITULATION
ACC NO. DEBET CREDIT

Hak Cipta pada Kemdikbud 5

 PT. MANUNGGAL
PETTY CASH
DECEMBER, 2014

Page:

DEBIT CREDIT
DATE DOC. NO. DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

TOTAL …………………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL

Hak Cipta pada Kemdikbud 6

 PT. MANUNGGAL
INVENTORY CARD
December 2014
ITEM : Samsung Galaxy Fame KODE: SG-F
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Des 1 Opening Balance 325 3.000.000 975.000.000

ITEM : Samsung Galaxy V KODE : SG-V

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Dec 1 Opening Balance 156 3.800.000 592.800.000

Hak Cipta pada Kemdikbud 7

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Cash In Bank 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.577.218.500

Account No. Account:

GENERAL LEDGER
Petty Cash 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18.000.000

Account No. Account:

GENERAL LEDGER
Accounts Receivable 1-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 880.000.000

Account No. Account:

GENERAL LEDGER
Allowance for Doubtful Debt 1-1220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.000.000

Hak Cipta pada Kemdikbud 1

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Merchandise Inventory 1-1310
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.567.800.000

Account No. Account:

GENERAL LEDGER
Supplies 1-1320
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.000.000

Account No. Account:

GENERAL LEDGER
Prepaid Rent 1-1410
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Prepaid Insurance 1-1420
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15.000.000

Hak Cipta pada Kemdikbud 2

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Prepaid Income Tax 1-1510
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 67.425.000

Account No. Account:

GENERAL LEDGER
Income Tax Art. 28A Receivable 1-1520
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
VAT In 1-1530
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 60.600.000

Account No. Account:

GENERAL LEDGER
Stock Investment 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 300.000.000

Hak Cipta pada Kemdikbud 3

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Land 1-3100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 850.000.000

Account No. Account:

GENERAL LEDGER
Building At Cost 1-3201
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 855.000.000

Account No. Account:

GENERAL LEDGER
Building Accum Dep. 1-3202
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 78.375.000

Account No. Account:

GENERAL LEDGER
Vehicle At Cost 1-3301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 600.000.000

Hak Cipta pada Kemdikbud 4

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Vehicle Accum Dep. 1-3302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 103.125.000

Account No. Account:

GENERAL LEDGER
Equipment At Cost 1-3401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 630.000.000

Account No. Account:

GENERAL LEDGER
Equipment Accum Dep 1-3402
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 183.750.000

Account No. Account:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 666.600.000

Hak Cipta pada Kemdikbud 5

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Accrued Expense 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.850.000

Account No. Account:

GENERAL LEDGER
Dividend Payable 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Income Tax Payable 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7.000.000

Account No. Account:

GENERAL LEDGER
Income Tax Art.29 Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Hak Cipta pada Kemdikbud 6

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
VAT Out 2-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 80.000.000

Account No. Account:

GENERAL LEDGER
Bank BNI 46 Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 120.000.000

Account No. Account:

GENERAL LEDGER
Stock Capital 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 700.000.000

Account No. Account:

GENERAL LEDGER
Retained Earnings 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 325.800.000

Hak Cipta pada Kemdikbud 7

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Dividend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account No. Account:

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account No. Account:

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50.650.000.000

Account No. Account:

GENERAL LEDGER
Sales Discount 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42.000.000

Hak Cipta pada Kemdikbud 8

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Sales Return 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15.000.000

Account No. Account:

GENERAL LEDGER
Freight Collected 4-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 80.500.000

Account No. Account:

GENERAL LEDGER
Late Fees Collected 4-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account No. Account:

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42.500.000.000

Hak Cipta pada Kemdikbud 9

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 92.750.000

Account No. Account:

GENERAL LEDGER
Advertising Expense 6-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 52.300.000

Account No. Account:

GENERAL LEDGER
Water, Telephone & Electricity Exp. 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 17.680.000

Account No. Account:

GENERAL LEDGER
Rent Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Hak Cipta pada Kemdikbud 10

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Supplies Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24.620.000

Account No. Account:

GENERAL LEDGER
Maintenance & Repair Expense 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 135.000.000

Account No. Account:

GENERAL LEDGER
Bad Debt Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Depreciation Expense 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 252.312.500

Hak Cipta pada Kemdikbud 11

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Insurance Expense 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 75.000.000

Account No. Account:

GENERAL LEDGER
Late Fees Expense 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 20.500.000

Account No. Account:

GENERAL LEDGER
Wages & Salaries Expense 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 253.000.000

Account No. Account:

GENERAL LEDGER
Utility Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 89.000.000

Hak Cipta pada Kemdikbud 12

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Regional Tax Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Donation Expense 6-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Professional Fees 6-2300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.196.000

Hak Cipta pada Kemdikbud 13

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Dividend Revenue 8-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.500.000

Account No. Account:

GENERAL LEDGER
Gain On Sales of Fixed Asset 8-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account No. Account:

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 15.000.000

Account No. Account:

GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.400.000

Hak Cipta pada Kemdikbud 14

 Jl. GATOT SUBROTO NO. 140 MEDAN

Account No. Account:

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.090.000

Account No. Account:

GENERAL LEDGER
Loss On Sales of Fixed Asset 9-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Hak Cipta pada Kemdikbud 15

 PT. MANUNGGAL
TRIAL BALANCE
AS OF DECEMBER 31, 2014

NO. AKUN NAMA AKUN DEBET KREDIT

1-1110 Cash In Bank
1-1120 Petty Cash
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1510 Prepaid Income Tax
1-1520 Income Tax Art. 28A Receivable
1-1530 VAT In
1-2100 Stock Investment
1-3100 Land
1-3201 Building At Cost
1-3202 Building Accum Dep.
1-3301 Vehicle At Cost
1-3302 Vehicle Accum Dep.
1-3401 Equipment At Cost
1-3402 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Dividend Payable
2-1400 Income Tax Payable
2-1500 Income Tax Art.29 Payable
2-1600 VAT Out
2-2100 Bank BNI 46 Loan
3-1100 Stock Capital
3-1200 Retained Earnings
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
4-2100 Freight Collected
4-2200 Late Fees Collected
5-1100 Cost of Goods Sold
5-1200 Freight Paid

Hak Cipta pada Kemdikbud 16

 PT. MANUNGGAL
TRIAL BALANCE
AS OF DECEMBER 31, 2014

NO. AKUN NAMA AKUN DEBET KREDIT

6-1000 Advertising Expense
6-1100 Water, Telephone & Electricity Exp.
6-1200 Rent Expense
6-1300 Supplies Expense
6-1400 Maintenance & Repair Expense
6-1500 Bad Debt Expense
6-1600 Depreciation Expense
6-1700 Insurance Expense
6-1800 Late Fees Expense
6-1900 Wages & Salaries Expense
6-2000 Utility Expense
6-2100 Regional Tax Expense
6-2200 Donation Expense
6-2300 Professional Fees
8-1000 Interest Revenue
8-2000 Dividend Revenue
8-3000 Gain On Sales of Fixed Asset
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Loss On Sales of Fixed Asset
Jumlah

Hak Cipta pada Kemdikbud 17

 PT. MANUNGGAL
Jl. GATOT SUBROTO NO. 140 MEDAN
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Benua Jaya C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 275.000.000,00

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Serasi C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 165.000.000,00

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Angel C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 275.000.000,00

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Kencana C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 165.000.000,00

Hak Cipta pada Kemdikbud 18

 PT. MANUNGGAL
Jl. Gatot Subroto No. 140 Medan
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME NO.

VENDOR ACCOUNT
PT. Nusa Indah S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 281.600.000,00

VENDOR'S NAME NO.

VENDOR ACCOUNT
PT. Dian Persada S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 385.000.000

VENDOR'S NAME NO.

VENDOR ACCOUNT
PT. Mekar Nusa Dua S003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

Hak Cipta pada Kemdikbud 19

 PT. MANUNGGAL
LIST OF ACCOUNT RECEIVABLE
DECEMBER 31, 2014
(In rupiah)
NO CUSTOMER BALANCE
C001 Toko Benua Jaya
C002 Toko Serasi
C003 Toko Angel
C004 Toko Kencana

Total ………………

PT. MANUNGGAL
LIST OF ACCOUNT PAYABLE
DECEMBER 31, 2014
(In rupiah)
NO SUPPLIER BALANCE
S001 PT. Nusa Indah
S002 PT. Dian Persada
S003 PT. Mekar Nusa Dua
Total ………………

PT. MANUNGGAL
LIST OF INVENTORY BALANCE
DECEMBER 31, 2014
(In rupiah)
KODE PRODUCT BALANCE
SG-F Samsung Galaxy Fame
SG-V Samsung Galaxy V

Total ………………

Hak Cipta pada Kemdikbud 20