PT.

GIZI
CLOSING ENTRIES
31 Desember 2015

POS
DATE DESCRIPTION DEBIT CREDIT
REF
DES 31 Sales 4-1100 Rp 1.601.300.000,00
Interest Revenue 8-1100 Rp 11.420.000,00
Income Summary 3-1400 Rp 1.612.720.000,00

31 Income Summary 3-1400 Rp 1.475.376.195,53

Sales Return 4-1200 Rp 50.000.000,00
Cost Of Good Sold 5-1100 Rp 1.226.509.937,75
Advertising Expense 6-1000 Rp 4.875.000,00
Telephone & Electricity Exp 6-1100 Rp 9.700.000,00
Store Supplies Expense 6-1200 Rp 10.600.000,00
Bad Debt Expense 6-1300 Rp 24.672.500,00
Depreciation Expense 6-1400 Rp 15.825.000,00
Insurance Expense 6-1500 Rp 15.550.000,00
Rent Expense 6-1600 Rp 25.800.000,00
Wages & Salaries Expense 6-1700 Rp 39.800.000,00
Other Operating Expense 6-1800 Rp 9.800.000,00
Interest Expense 8-1100 Rp 12.480.000,00
Bank Service Charge 8-1200 Rp 6.850.000,00
Income Tax Expense 8-1300 Rp 22.913.757,78

31 Income Summary 3-1400 Rp 137.343.804,47

Retained Earning 3-1200 Rp 137.343.804,47

Rp 3.225.440.000,00 Rp 3.225.440.000,00

PT.GIZI
 TRIAL BALANCE POST CLOSING
31 DESEMBER 2015

ACCOUN
DESCRIPTION DEBIT CREDIT
T NO
1-1100 Cash In Bank Rp 243.256.250,00
1-1200 Petty Cash Rp 14.250.000,00
1-1300 Account Receivable Rp 658.900.000,00
1-1400 Allowance For Doubtful Debt Rp 32.945.000,00
1-1500 Merchandise Inventory Rp 600.390.062,25
1-1600 Store Supplies Rp 4.850.000,00
1-1700 Prepaid Insurance Rp 14.050.000,00
1-1800 Prepaid Rent Rp 18.800.000,00
1-1900 Prepaid Income Tax Article 25
1-1901 Vat In Rp 105.580.000,00
1-2100 Equipment At Cost Rp 63.300.000,00
1-2110 Equipment Accum. Dep. Rp 17.818.750,00
2-1100 Account Payable Rp 806.080.000,00
2-1200 Accrued Expense Rp 4.925.000,00
2-1300 Income Tax Payable Rp 11.413.757,78
2-1400 Vat Out Rp 112.600.000,00
2-2100 Esemka Bank Loan Rp 285.000.000,00
3-1100 Paid Up Capital Rp 200.000.000,00
3-1200 Retained Earnings Rp 252.593.804,47

Rp 1.723.376.312,25 Rp 1.723.376.312,25