Daftar Akun

DAFTAR AKUN
NO. NAMA AKUN

CURRENT ASSETS:
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
INVESTMENT
1-2100 Stock Investment
FIXED ASSETS:
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
CURRENT LIABILITIES:
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accrued Expense
2-1212 Dividend Payable
2-1213 Income Tax Payable
2-1214 Income Tax Art.29 Payable
2-1215 VAT Out
LONG TERM LIABILITIES:
2-2100 Bank Mandiri Loan
EQUITY:
3-1100 Common Stock
3-1200 Retained Earnings
3-1300 Dividend
3-1400 Income Summary
REVENUES:
4-1100 Sales of Merchandise
4-1200 Sales Discount
4-1300 Sales Return
4-2100 Freight Collected
4-2200 Late Fees Collected
COST OF GOODS SOLD:
5-1100 Cost of Goods Sold
5-1200 Freight Paid
OPERATING EXPENSE:
6-1000 Advertising Expense
6-1100 In Store promotion Expense
6-1200 Water, Telephone & Electricity Exp.
6-1300 Rent Expense
6-1400 Supplies Expense
6-1500 Maintenance & Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expense
6-1800 Insurance Expense
6-1900 Late Fees Expense
6-2000 Wages & Salaries Expense
6-2100 Utility Expense
OTHER REVENUES AND GAINS:
8-1000 Interest Revenue
8-2000 Dividend Revenue
8-3000 Gain On Sales of Fixed Asset
OTHER EXPENSES AND LOSSES:
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Loss On Sales of Fixed Asset
DAFTAR AKUN
FUNGSI UNTUK MENCATAT MUTASI NILAI
Kas di Bank
Kas Kecil
Piutang Dagang
Penyisihan atau Cadangan Kerugian Piutang
Persediaan Barang Dagangan
Perlengkapan
Sewa Dibayar Dimuka
Asuransi Dibayar Dimuka
Uang Muka PPh
Piutang PPh Pasal 28A (PPh Lebih Bayar)
PPN Masukan
Investasi dalam Saham
Tanah
Gedung
Akumulasi Penyusutan Gedung
Kendaraan
Akumulasi Penyusutan Kendaraan
Peralatan
Akumulasi Penyusutan Peralatan
Kartu Kredit
Hutang Dagang
Hutang Biaya
Hutang Dividen
Hutang Pajak Penghasilan (PPh)
Hutang PPh Pasal 29 (PPh Kurang Bayar)
PPN Keluaran
Hutang Bank Mandiri
Modal Saham
Saldo Laba
Dividen
Ikhtisar Laba/ Rugi
Penjualan Barang Dagangan

Potongan Penjualan
Retur Penjualan
Pendapatan Jasa Angkut
Pendapatan Denda Keterlambatan
Beban Pokok Penjualan

Beban Angkut Pembelian
Beban Iklan
Beban Promosi Toko
Beban Air, Telepon dan Listrik
Beban Sewa
Beban Perlengkapan
Beban Reparasi
Beban Kerugian Piutang
Beban Penyusutan Aset Tetap
Beban Asuransi
Beban Denda Keterlambatan
Beban Gaji & Upah
Beban Lain-lain
Pendapatan Bunga
Pendapatan Dividen
Keuntungan Penjualan Aset Tetap
Beban Bunga
Beban Administrasi Bank
Beban Pajak Penghasilan (PPh)
Kerugian Penjualan Aset Tetap
PT KRISHNA
DAFTAR ASET TETAP
DECEMBER 2019
Tanggal Harga
NO. Jenis Aset Tetap Tarif
Perolehan Perolehan (Rp)
Land
1 Land 1/2/2017 2,625,000,000 0.00%
Jumlah 2,625,000,000
Building at Cost
1 Bangunan A 1/2/2017 1,125,000,000 5.00%
2 Gudang (non permanen) 1/2/2017 225,000,000 10.00%
Jumlah 1,350,000,000
Vehicles at Cost
1 Kendaraan Operasional 7/4/2017 562,500,000 12.50%
2 Sedan 6/2/2017 900,000,000 12.50%
Jumlah 1,462,500,000
Equipment at Cost
1 Meja + Kursi 3/2/2017 562,500,000 25.00%
2 Computer 7/5/2017 750,000,000 25.00%
3 Almari besi 7/1/2018 45,000,000 12.50%
Jumlah 1,357,500,000
Total 6,795,000,000
PT KRISHNA
DAFTAR ASET TETAP
DECEMBER 2019
Akumulasi Peny Akumulasi Peny Nilai Buku Tahun

Penyusutan 2019
Tahun 2018 Tahun 2019 2019
Rp 2,625,000,000
Rp 2,625,000,000
Rp 112,500,000 Rp 56,250,000 Rp 168,750,000 Rp 956,250,000

Rp 45,000,000 Rp 22,500,000 Rp 67,500,000 Rp 157,500,000
Rp 157,500,000 Rp 78,750,000 Rp 236,250,000 Rp 1,113,750,000
Rp 105,468,750 Rp 70,312,500 Rp 175,781,250 Rp 386,718,750

Rp 178,125,000 Rp 112,500,000 Rp 290,625,000 Rp 609,375,000
Rp 283,593,750 Rp 182,812,500 Rp 466,406,250 Rp 996,093,750
Rp 257,812,500 Rp 140,625,000 Rp 398,437,500 Rp 164,062,500

Rp 281,250,000 Rp 187,500,000 Rp 468,750,000 Rp 281,250,000
Rp 2,812,500 Rp 5,625,000 Rp 8,437,500 Rp 36,562,500
Rp 541,875,000 Rp 333,750,000 Rp 875,625,000 Rp 481,875,000
Rp 982,968,750 Rp 595,312,500 Rp 1,578,281,250 Rp 2,591,718,750

ACCOUNT RECEIVABLE
a. Toko Bima (FPJ11-9) Rp1,023,000,000.00
b. Toko Arjuna (FPJ11-11) Rp816,750,000.00
c. Toko Nakula (FPJ11-13) Rp845,625,000.00
Total Rp2,685,375,000.00
MERCHANDISE INVENTORY
Kode Item Kuantitas Harga/ Unit
AB-A01 Aqua-che 373 Rp3,600,000.00
AB-A02 Ozone 293 Rp5,400,000.00
Total
ACCOUNT PAYABLE
a. PT. Mekar Abadi (MA01-13) Rp738,375,000.00
b. PT. Pesona Indah (PI21-15) Rp849,750,000.00
c. PT. Bunga Jaya (BJ10-11) Rp495,000,000.00
Total Rp2,083,125,000.00
Tanggal 15 Nopember 2019, Termin 1/10 n/30
Total Harga
Rp1,342,800,000.00
Rp1,582,200,000.00
Rp2,925,000,000.00

PT KRISHNA
TRIAL BALANCE
AS OF DECEMBER 31, 2018
ACC. NO ACC. NAME DEBET CREDIT

1-1110 Cash In Bank Rp 1,620,017,929 -
1-1120 Petty Cash Rp 37,500,000 -
1-1130 Shopee Pay Cash Rp 85,264,102
1-1140 Ovo Cash Rp 341,056,406
1-1150 Go-Pay Cash Rp 227,370,938
1-1210 Accounts Receivable Rp 870,375,000 -
1-1220 Allowance for Doubtful Debt - Rp 13,500,000
1-1310 Merchandise Inventory Rp 357,759,375 -
1-1320 Supplies Rp 41,250,000 -
1-1410 Prepaid Rent - -
1-1420 Prepaid Insurance Rp 16,875,000 -
1-1510 Prepaid Income Tax - -
1-1520 Income Tax Art.28A Receivable - -
1-1530 VAT In Rp 333,000,000 -
Jan-00 Stock Investment - -
1-1300 Land Rp 2,625,000,000 -
Jan-01 Building At Cost Rp 1,350,000,000 -
Jan-02 Building Accum Dep. - Rp 78,750,000
Jan-01 Vehicle At Cost Rp 1,462,500,000 -
Jan-02 Vehicle Accum Dep. - Rp 283,593,750
Jan-01 Equipment at Cost Rp 1,357,500,000 -
Jan-02 Equipment Accum Dep. - Rp 541,875,000
2-1110 Credit Card - Rp 189,000,000
2-1210 Accounts Payable - Rp 3,663,000,000
2-1211 Accrued Expense - -
2-1212 Dividend Payable - -
2-1213 Income Tax Payable - Rp 4,125,000
2-1214 Income Tax Art. 29 Payable - Rp 2,456,625,000
2-1215 VAT Out - Rp 79,125,000
Feb-00 Bank Mandiri Loan - Rp 693,750,000
3-1100 Common Stock - Rp 1,875,000,000
3-1200 Retained Earnings - Rp 847,125,000
Jumlah Rp 10,725,468,750 Rp 10,725,468,750
Rp0
UD. KRISHNA
TRIAL BALANCE
AS OF NOVEMBER 30, 2019
ACC. NO ACC. NAME DEBET CREDIT

1-1110 Cash In Bank Rp 4,190,379,493 Rp -
1-1120 Petty Cash Rp 56,250,000 Rp -
1-1140 Ovo Cash Rp 882,185,155
1-1150 Go-Pay Cash Rp 588,123,438
1-1210 Accounts Receivable Rp 2,685,375,000 Rp -
1-1220 Allowance for Doubtful Debt Rp - Rp 13,500,000
1-1310 Merchandise Inventory Rp 2,925,000,000 Rp -
1-1320 Supplies Rp 129,750,000 Rp -
1-1410 Prepaid Rent Rp - Rp -
1-1420 Prepaid Insurance Rp 45,000,000 Rp -
1-1510 Prepaid Income Tax Rp 211,031,250 Rp -
1-1520 Income Tax Art. 28A Receivable Rp - Rp -
1-1530 VAT In Rp 189,375,000 Rp -
1-2100 Stock Investment Rp 1,181,250,000 Rp -
1-3100 Land Rp 2,625,000,000 Rp -
1-3201 Building At Cost Rp 1,350,000,000 Rp -
1-3202 Building Accum Dep. Rp - Rp 78,750,000
1-3301 Vehicle At Cost Rp 1,462,500,000 Rp -
1-3302 Vehicle Accum Dep. Rp - Rp 283,593,750
1-3401 Equipment at Cost Rp 1,357,500,000 Rp -
1-3402 Equipment Accum Dep. Rp - Rp 541,875,000
2-1110 Credit Card Rp - Rp 15,750,000
2-1210 Accounts Payable Rp - Rp 2,083,125,000
2-1211 Accrued Expense Rp - Rp -
2-1212 Dividend Payable Rp - Rp -
2-1213 Income Tax Payable Rp - Rp 18,750,000
2-1214 Income Tax Art. 29 Payable Rp - Rp -
2-1215 VAT Out Rp - Rp 244,125,000
2-2100 Bank Mandiri Loan Rp - Rp 525,000,000
3-1100 Common Stock Rp - Rp 1,875,000,000
3-1200 Retained Earnings Rp - Rp 847,125,000
3-1300 Dividend Rp - Rp -
3-1400 Income Summary Rp - Rp -
4-1100 Sales of Merchandise Rp - Rp 183,978,375,000
4-1200 Sales Discount Rp 146,250,000 Rp -
4-1300 Sales Return Rp 110,625,000 Rp -
4-2100 Freight Collected Rp - Rp 301,875,000
4-2200 Late Fees Collected Rp - Rp -
5-1100 Cost of Goods Sold Rp 166,799,287,500 Rp -
5-1200 Freight Paid Rp 330,825,000 Rp -
6-1000 Advertising Expense Rp 202,500,000 Rp -
6-1100 In Store promotion Expense Rp 235,781,250 Rp -
6-1200 Water, Telephone & Electricity Exp. Rp 93,750,000 Rp -
6-1300 Rent Expense Rp - Rp -
6-1400 Supplies Expense Rp 78,750,000 Rp -
6-1500 Maintenance & Repair Expense Rp 450,000,000 Rp -
6-1600 Bad Debt Expense Rp - Rp -
6-1700 Depreciation Expense Rp 540,546,875 Rp -
6-1800 Insurance Expense Rp 318,750,000 Rp -
6-1900 Late Fess Expense Rp 115,500,000 Rp -
6-2000 Wages & Salaries Expense Rp 1,031,250,000 Rp -
6-2100 Utility Expense Rp 267,000,000 Rp -
8-1000 Interest Revenue Rp - Rp 82,500,000
8-2000 Dividend Revenue Rp - Rp 31,875,000
8-3000 Gain On Sales of Fixed Asset Rp - Rp -
9-1100 Interest Expense Rp 52,762,500 Rp -
9-1200 Bank Service Charge Rp 31,875,000 Rp -
9-1300 Income Tax Expense Rp 16,500,000 Rp -
9-1400 Loss On Sales of Fixed Asset Rp - Rp -
Jumlah Rp 190,921,218,750 Rp 190,921,218,750
PT. PEL
Cash Re
Dec
DATE DOC. NO. DESCRIPTION REF
7-Dec 5 Toko Nakula

19-Dec 10 Toko Bima
22-Dec 12 Ayu
23-Dec 13 Tn. Khoirul Amin
27-Dec 15 Toko Arjuna
TOTAL
ADV. DATE SIGNATURE
MADE BY
BOOKED BY
PT. PELANGI ABADI
Cash Receipt Journal
December 2018
DEBET CREDIT
OTHER ACCOUNTS
CASH IN BANK
ACCOUNT NO. AMOUNT RECEIVABLE
845,625,000.00 845,625,000.00
1-1130 84,700,000.00
5-1100 77,400,000.00
1-1130 102,200,000.00
5-1100 84,600,000.00
54,125,000.00
5-1100 45,000,000.00
824,917,500.00 816,750,000.00
1,724,667,500.00 393,900,000.00 1,662,375,000.00
RECAPITULATION
DEBET
ACCOUNT NO. AMOUNT
1-1110 1,724,667,500.00
1-1130 186,900,000.00
5-1100 207,000,000.00
Total 2,118,567,500.00
Page :
CREDIT
OTHER
ACCOUNT NO. AMOUNT
4-1100 84,700,000.00
1-1310 77,400,000.00
4-1100 102,200,000.00
1-1310 84,600,000.00
4-1100 49,000,000.00
2-1215 4,900,000.00
4-2100 225,000.00
1-1310 45,000,000.00
4-2200 8,167,500.00
456,192,500.00
CAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
1-1210 1,662,375,000.00
1-1310 207,000,000.00
4-1100 235,900,000.00
2-1215 4,900,000.00
4-2100 225,000.00
4-2200 8,167,500.00
Total 2,118,567,500.00
PT. PEL
Cash Pay
Dece
5-Dec 3 Pembelian Peralatan

7-Dec 4 Pembayaran Tagihan Telepon
13-Dec 7 Pembayaran Tagihan Listrik
14-Dec 8 Pembayaran PDAM
21-Dec 11 PT. Bunga Jaya, Jakarta
25-Dec 14 PT. Pesona Indah
28-Dec 16 Angsuran PPh
28-Dec 18 CITY BANK, Jakarta
TOTAL
ADV DATE SIGNATURE
MADE BY
BOOKED BY
PT. PELANGI ABADI
Cash Payment Journal
December 2018
DEBET CREDIT
ACCOUNTS OTHER
CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT
1-3401 2,250,000.00
6-1200 952,500.00
6-1200 877,500.00
6-1200 775,000.00
495,000,000.00 495,000,000.00
495,000.00
2-1213 18,750,000.00 18,750,000.00
2-1110 15,750,000.00 15,750,000.00
495,495,000.00 39,355,000.00 529,500,000.00
RECAPITULATION
DEBET
ACCOUNT NO. AMOUNT
1-3401 2,250,000.00
2-1110 15,750,000.00
2-1210 495,495,000.00
2-1213 18,750,000.00
6-1200 2,605,000.00
Total 534,850,000.00
Page :
CREDIT
OTHER
ACCOUNT NO. AMOUNT
1-1130 2,250,000.00
1-1150 952,500.00
1-1150 877,500.00
1-1140 775,000.00
1-1140 495,000.00
5,350,000.00 534,850,000.00 534,850,000.00
CAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
1-1110 529,500,000.00
1-1130 2,250,000.00
1-1140 1,270,000.00
1-1150 1,830,000.00
Total 534,850,000.00
PT. KRISHNA
Purchase Journal
December 2019
11-Dec 6 PT. Mekar Abadi
TOTAL
ADV DATE SIGNATURE
MADE BY
BOOKED BY
PT. KRISHNA
Purchase Journal
December 2019
Page :
DEBET CREDIT
MERCHANDISE
VAT IN FREIGHT PAID ACCOUNTS PAYABLE
INVENTORY
106,000,000.00 10,600,000.00 116,600,000.00
106,000,000.00 10,600,000.00 - 116,600,000.00
RECAPITULATION
DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
1-1310 106,000,000.00 2-2120 116,600,000.00
1-1530 10,600,000.00
Total 116,600,000.00 Total 116,600,000.00

116,600,000.00
3-Dec 2 Toko Nakula
TOTAL
ADV DATE SIGNATURE
MADE BY
BOOKED BY
PT. KRISHNA
Sales Journal
December 2019
DEBET CREDIT
ACCOUNT
COST OF GOOD SOLD SALES
RECEIVABLE
183,735,000.00 153,000,000.00 167,000,000.00
183,735,000.00 153,000,000.00 167,000,000.00
RECAPITULATIO
DEBET
ACCOUNT NO.
1-1210
5-1100
Total
Page :
CREDIT
MERCHANDISE
VAT OUT FREIGHT COLLECTED
INVENTORY
16,700,000.00 153,000,000.00 35,000.00
16,700,000.00 153,000,000.00 35,000.00
RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
183,735,000.00
153,000,000.00
336,735,000.00 Total -
336,735,000.00 336,735,000.00
PT. KRISHNA
GENERAL JOURNAL
December 2018
DATE DOC. NO. DESCRIPTION REF DEBET
31-Dec 17 Dividend 3-1300 9,000,000.00

Dividend Payable 2-1212
Income Tax Payable 2-1213
TOTAL 9,000,000.00
RECAPITULATION
ACC NO. DEBET
2-1212
2-1213
3-1300 9,000,000.00
Total 9,000,000.00
Page :
CREDIT
8,100,000.00
900,000.00
9,000,000.00
CAPITULATION
CREDIT
8,100,000.00
900,000.00
9,000,000.00
PT. KRISHNA
PETTY CASH
DECEMBER, 2019
DATE DOC. NO. DESCRIPTION
2-Dec 1 Pembuatan brosur perusahaan untuk keperluan iklan

17-Dec 9 Pembelian perlengkapan toko
TOTAL
PT. KRISHNA
PETTY CASH
DECEMBER, 2019
Page:
DEBIT CREDIT
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
Advertising Expense 6-1000 750,000.00 750,000.00
Supplies 1-1320 750,000.00 750,000.00
TOTAL ……………………………. 1,500,000.00 1,500,000.00
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1320 750,000.00 1-1120 1,500,000.00
6-1000 750,000.00
Total 1,500,000.00 Total 1,500,000.00

PT. KRIS
INVENTORY
December
ITEM : AQUA-CHE
IN
QUANTITY
Des 1 Opening Balance

3 2 Sales Toko Nakula
11 6 Purchase PT. Mekar Abadi 12
19 10 Sales Toko Bima
22 12 Sales Ayu
23 13
ITEM : OZONE
IN
QUANTITY
Dec 1 Opening Balance

3 002 Sales Toko Nakula
11 006 Purchase PT. Mekar Abadi 10
19 010 Sales Toko Bima
22 012 Sales Ayu
23 013 Sales Tn. Khoirul Amin
metode fifo barang masuk pertama keluar pertama

PT. KRISHNA
INVENTORY CARD
December 2018
IN OUT BALANCE
PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE
373 3,600,000
20 3,600,000 72,000,000 353 3,600,000
4,000,000 48,000,000 353 3,600,000
12 4,000,000
8 3,600,000 28,800,000 345 3,600,000
12 4,000,000
10 3,600,000 36,000,000 335 3,600,000
12 4,000,000
5 3,600,000 18,000,000 330 3,600,000
12 4,000,000
IN OUT BALANCE
PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE
293 5,400,000
15 5,400,000 81,000,000 278 5,400,000
5,800,000 58,000,000 278 5,400,000
10 5,800,000
9 5,400,000 48,600,000 269 5,400,000
10 5,800,000
9 5,400,000 48,600,000 260 5,400,000
10 5,800,000
5 5,400,000 27,000,000 255 5,400,000
10 5,800,000
KODE: AB-A01
BALANCE
AMOUNT
1,342,800,000
1,270,800,000
1,270,800,000
48,000,000
1,242,000,000
48,000,000
1,206,000,000
48,000,000
1,188,000,000
48,000,000
KODE AB-A02
BALANCE
AMOUNT
1,582,200,000
1,501,200,000
1,501,200,000
58,000,000
1,452,600,000
58,000,000
1,404,000,000
58,000,000
1,377,000,000
58,000,000
PT. PELANGI ABADI
JL. PANGLIMA SUDIRMAN NO. 121 JAKARTA
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE
CUSTOMER'S NAME: CUSTOMER ACCOUNT

Toko Bima
DATE DESC REF DEBET CREDIT

Toko Arjuna

27 Payment CRJ Rp 816,750,000

Toko Nakula

3 Sales SJ Rp 183,735,000
7 Payment CRJ Rp 845,625,000

BADI
NO. 121 JAKARTA
NT RECEIVABLE
(In Rupiah)
NO.
C001
BALANCE
DEBET CREDIT
Rp 1,023,000,000
(In Rupiah)
NO.
C002
BALANCE
DEBET CREDIT
Rp 816,750,000
Rp -
(In Rupiah)
NO.
C003
BALANCE
DEBET CREDIT
Rp 845,625,000
Rp 1,029,360,000
Rp 183,735,000
(In Rupiah)
NO.
C004
BALANCE
DEBET CREDIT
PT. PELANGI ABADI
JL. PANGLIMA SUDIRMAN NO. 121 JAKARTA
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE
VENDOR'S NAME VENDOR ACCOUNT

PT. Mekar Abadi

11 Purchase PJ 116,600,000.00

PT. Pesona Indah

25 Payment CPJ Rp 495,000

PT Bunga Jaya

21 Payment CPJ Rp 495,000,000
ADI
O. 121 JAKARTA
UNT PAYABLE
(In Rupiah)
NO.
S001
BALANCE
DEBET CREDIT
Rp738,375,000.00
Rp854,975,000.00
(In Rupiah)
NO.
S002
BALANCE
DEBET CREDIT
Rp 849,750,000
Rp 849,255,000
(In Rupiah)
NO.
S003
BALANCE
DEBET CREDIT
Rp 495,000,000
Rp -
PT. KRISHNA
LIST OF ACCOUNT RECEIVABLE
DECEMBER 31, 2019
(In Rupiah)
NO CUSTOMER BALANCE
C001 Toko Bima Rp 1,023,000,000
C002 Toko Arjuna Rp -
C003 Toko Nakula Rp 183,735,000
C004 Toko Sadewa Rp -
Total ……………… Rp 1,206,735,000
PT. KRISHNA
LIST OF ACCOUNT PAYABLE
DECEMBER 31, 2019
(In Rupiah)
NO SUPPLIER BALANCE
S001 PT. Mekar Abadi Rp 854,975,000
S002 PT. Pesona Indah Rp 849,255,000
S003 PT. Bunga Jaya Rp -
Total ……………… Rp 1,704,230,000
PT. KRISHNA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2019
(In Rupiah)
KODE PRODUCT UNIT PRICE/UNIT
AB-A01 AQUA-CHE 330 Rp 3,600,000
12 Rp 4,000,000
AB-A02 OZONE 255 Rp 5,400,000
10 Rp 5,800,000
Total ………………
BALANCE
Rp 1,188,000,000
Rp 48,000,000
Rp 1,377,000,000
Rp 58,000,000
2,671,000,000
Jl. Gajah Mada No. 25
Jakarta
Account
GENERAL LEDGER
Cash In Bank
Date Description Ref. Debet

31 CRJ 1,724,667,500
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ 6,202,500
Account
GENERAL LEDGER
Petty Cash

31 CRJ -
31 CPJ
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Shopee Pay Cash

31 CRJ 186,900,000
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Ovo Cash

31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Go-Pay Cash

31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Accounts Receivable

31 CRJ -
31 CPJ -
31 SJ 183,735,000
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Allowance for Doubtful Debt

31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Merchandise Inventory
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ 106,000,000
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Supplies
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC 750,000
31 Adjustment AJ -
Account
GENERAL LEDGER
Prepaid Rent
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Prepaid Insurance
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Prepaid Income Tax
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
Account
GENERAL LEDGER
Income Tax Art. 28A Receivable
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
VAT In
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ 10,600,000
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Stock Investment
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Land
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Building At Cost
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Building Accum Dep.
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
GENERAL LEDGER
Vehicle At Cost
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Vehicle Accum Dep.
Dec 1 Balance
31 CRJ
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Equipment at Cost
Dec 1 Balance
31 CRJ -
31 CPJ 2,250,000
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Equipment Accum Dep
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Credit Card
Dec 1 Balance
31 CRJ -
31 CPJ 15,750,000
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Accounts Payable
Dec 1 Balance
31 CRJ -
31 CPJ 495,495,000
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Accrued Expense

Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC
31 Adjustment AJ -
Account
GENERAL LEDGER
Dividend Payable
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Income Tax Payable
Dec 1 Balance
31 CRJ -
31 CPJ 18,750,000
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Income Tax Art.29 Payable
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ 3,052,811,000
Account
GENERAL LEDGER
VAT Out
Dec 1 Balance
31 CRJ -
31 CPJ
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Bank Mandiri Loan
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Common Stock
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
Account
GENERAL LEDGER
Retained Earnings
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 9,000,000
Account
GENERAL LEDGER
Dividend
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ 9,000,000
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Income Summary
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 175,189,981,550
Account
GENERAL LEDGER
Sales of Merchandise
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 184,381,275,000
Account
GENERAL LEDGER
Sales Discount
Dec 1 Balance
31 CRJ
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Sales Return
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Freight Collected
Dec 1 Balance
31 CRJ
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 302,135,000
Account
GENERAL LEDGER
Late Fees Collected
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 8,167,500
Account
GENERAL LEDGER
Cost of Goods Sold
Dec 1 Balance
31 CRJ 207,000,000
31 CPJ -
31 SJ 153,000,000
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Freight Paid
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Advertising Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC 750,000
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
In Store promotion Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Water, Telephone & Electricity Exp.
Dec 1 Balance
31 CRJ -
31 CPJ 2,605,000
31 SJ -
31 PJ -
31 GJ -
31 AJ
31 Adjustment CJ 11,062,500
31 Closing GJ -
Account
GENERAL LEDGER
Rent Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Supplies Expense

Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Closing CJ -
Account
GENERAL LEDGER
Maintenance & Repair Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Bad Debt Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Closing CJ -
Account
GENERAL LEDGER
Depreciation Expense

Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Closing CJ -
Account
GENERAL LEDGER
Insurance Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Closing CJ -
Account
GENERAL LEDGER
Late Fees Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Wages & Salaries Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Utility Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ 97,500
31 Closing CJ -
Account
GENERAL LEDGER
Interest Revenue
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 90,375,000
Account
GENERAL LEDGER
GENERAL LEDGER
Dividend Revenue
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 31,875,000
Account
GENERAL LEDGER
Gain On Sales of Fixed Asset
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ 31,875,000
Account
GENERAL LEDGER
Interest Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
Account
GENERAL LEDGER
Bank Service Charge
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ 97,500
31 Closing CJ -
Account
GENERAL LEDGER
Income Tax Expense
Dec 1 Balance
31 CRJ -
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ 3,265,417,250
31 Closing CJ -
Account
GENERAL LEDGER
Loss On Sales of Fixed Asset
Dec 1 Balance
31 CRJ
31 CPJ -
31 SJ -
31 PJ -
31 GJ -
31 PC -
31 Adjustment AJ -
31 Closing CJ -
h Mada No. 25
akarta
No. Account:
NERAL LEDGER
1-1110
Balance
Credit
Debet Credit
4,190,379,493
- 5,915,046,993
529,500,000 5,385,546,993
-
-
-
-
- 5,391,749,493
No. Account:
NERAL LEDGER
1-1120
Balance
Credit
Debet Credit
56,250,000
-
- 56,250,000
-
- -
- -
1,500,000 54,750,000
-
No. Account:
NERAL LEDGER
1-1130
Balance
Credit
Debet Credit
220,546,289
- 407,446,289
2,250,000 405,196,289
-
- -
- -
-
-
No. Account:
NERAL LEDGER
1-1140
Balance
Credit
Debet Credit
882,185,155
-
1,270,000 880,915,155
-
-
-
-
-
No. Account:
NERAL LEDGER
1-1150
Balance
Credit
Debet Credit
588,123,438
-
1,830,000 586,293,438
-
- -
- -
-
-
No. Account:
NERAL LEDGER
1-1210
Balance
Credit
Debet Credit
2,685,375,000
1,662,375,000 1,023,000,000
-
- 1,206,735,000
-
-
- -
No. Account:
NERAL LEDGER
1-1220
Balance
Credit
Debet Credit
13,500,000
-
-
-
-
-
-
6,033,675 19,533,675
No. Account:
NERAL LEDGER
1-1310
Balance
Credit
Debet Credit
2,925,000,000
207,000,000 2,718,000,000
-
153,000,000 2,565,000,000
- 2,671,000,000
-
-
No. Account:
NERAL LEDGER
1-1320
Balance
Credit
Debet Credit
129,750,000
-
-
-
-
-
- 130,500,000
115,500,000 15,000,000
No. Account:
NERAL LEDGER
1-1410
Balance
Credit
Debet Credit
-
- -
- -
- -
- -
- -
- -
No. Account:
NERAL LEDGER
1-1420
Balance
Credit
Debet Credit
45,000,000
-
-
-
-
-
-
11,250,000 33,750,000
No. Account:
NERAL LEDGER
1-1510
Balance
Credit
Debet Credit
211,031,250
-
-
-
-
-
-
229,781,250 -
No. Account:
NERAL LEDGER
1-1520
Balance
Credit
Debet Credit
Rp -
-
- -
- -
- -
- -
- -
- -
No. Account:
NERAL LEDGER
1-1530
Balance
Credit
Debet Credit
189,375,000
-
-
- 199,975,000
-
-
-
No. Account:
NERAL LEDGER
1-2100
Balance
Credit
Debet Credit
1,181,250,000
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
1-3100
Balance
Credit
Debet Credit
2,625,000,000
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
1-3201
Balance
Credit
Debet Credit
1,350,000,000
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
1-3202
Balance
Credit
Debet Credit
78,750,000
-
-
-
-
-
-
78,750,000 157,500,000
No. Account:
NERAL LEDGER
NERAL LEDGER
1-3301
Balance
Credit
Debet Credit
1,462,500,000
-
-
-
-
-
-
No. Account:
NERAL LEDGER
1-3302
Balance
Credit
Debet Credit
283,593,750
-
-
-
-
-
182,812,500 466,406,250
No. Account:
NERAL LEDGER
1-3401
Balance
Credit
Debet Credit
1,357,500,000
-
- 1,359,750,000
-
-
-
-
-
No. Account:
NERAL LEDGER
1-3402
Balance
Credit
Debet Credit
541,875,000
-
-
-
-
-
-
333,750,000 875,625,000
No. Account:
NERAL LEDGER
2-1110
Balance
Credit
Debet Credit
15,750,000
-
- -
-
-
-
-
-
No. Account:
NERAL LEDGER
2-1210
Balance
Credit
Debet Credit
2,083,125,000
-
- 1,587,630,000
- -
116,600,000 1,704,230,000
-
-
-
No. Account:
NERAL LEDGER
2-1211
Balance
Credit
Debet Credit
Rp -
-
-
-
-
-
- -
11,062,500 - 11,062,500
No. Account:
NERAL LEDGER
2-1212
Balance
Credit
Debet Credit
-
-
-
-
-
8,100,000 8,100,000
- -
No. Account:
NERAL LEDGER
2-1213
Balance
Credit
Debet Credit
18,750,000
-
-
-
-
900,000 900,000
-
3,052,811,000
No. Account:
NERAL LEDGER
2-1214
Balance
Credit
Debet Credit
Rp -
-
-
-
-
-
-
- 3,052,811,000
No. Account:
NERAL LEDGER
2-1215
Balance
Credit
Debet Credit
244,125,000
4,900,000 249,025,000
-
16,700,000 265,725,000
-
-
-
-
No. Account:
NERAL LEDGER
2-2100
Balance
Credit
Debet Credit
525,000,000
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
3-1100
Balance
Credit
Debet Credit
1,875,000,000
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
3-1200
Balance
Credit
Debet Credit
847,125,000
-
-
-
-
-
-
-
9,623,845,950 10,461,970,950
No. Account:
NERAL LEDGER
3-1300
Balance
Credit
Debet Credit
Rp -
-
-
-
-
- 9,000,000
-
-
9,000,000 -
No. Account:
NERAL LEDGER
3-1400
Balance
Credit
Debet Credit
Rp -
-
-
-
-
-
-
-
184,813,827,500
No. Account:
NERAL LEDGER
4-1100
Balance
Credit
Debet Credit
183,978,375,000
235,900,000 184,214,275,000
-
167,000,000 184,381,275,000
-
-
-
-
-
No. Account:
NERAL LEDGER
4-1200
Balance
Credit
Debet Credit
146,250,000
-
- -
- -
- -
- -
- -
- -
146,250,000 -
No. Account:
NERAL LEDGER
4-1300
Balance
Credit
Debet Credit
110,625,000
-
-
-
-
-
-
-
110,625,000 -
No. Account:
NERAL LEDGER
4-2100
Balance
Credit
Debet Credit
301,875,000
225,000 302,100,000
-
35,000 302,135,000
-
-
-
-
- -
No. Account:
NERAL LEDGER
4-2200
Balance
Credit
Debet Credit
8,167,500 8,167,500
- -
- -
- -
- -
- -
- -
- -
No. Account:
NERAL LEDGER
5-1100
Balance
Credit
Debet Credit
166,799,287,500
- 167,006,287,500
- 167,159,287,500
-
-
-
-
167,159,287,500 -
No. Account:
NERAL LEDGER
5-1200
Balance
Credit
Debet Credit
330,825,000
-
-
-
-
-
-
-
330,825,000 -
No. Account:
NERAL LEDGER
6-1000
Balance
Credit
Debet Credit
202,500,000
-
-
-
-
-
- 203,250,000
-
203,250,000 -
No. Account:
NERAL LEDGER
6-1100
Balance
Credit
Debet Credit
235,781,250
-
-
-
-
-
-
-
235,781,250
No. Account:
NERAL LEDGER
6-1200
Balance
Credit
Debet Credit
93,750,000
-
- 96,355,000
-
-
-
-
- 107,417,500
107,417,500 -
No. Account:
NERAL LEDGER
6-1300
Balance
Credit
Debet Credit
Rp -
- -
- -
- -
- -
- -
- -
- -
- -
No. Account:
NERAL LEDGER
6-1400
Balance
Credit
Debet Credit
78,750,000
-
-
-
-
-
-
- 194,250,000
194,250,000 -
No. Account:
NERAL LEDGER
6-1500
Balance
Credit
Debet Credit
450,000,000
-
-
-
-
-
-
-
450,000,000 -
No. Account:
NERAL LEDGER
6-1600
Balance
Credit
Debet Credit
Rp -
-
-
-
-
-
-
- 6,033,675
6,033,675 -
No. Account:
NERAL LEDGER
6-1700
Balance
Credit
Credit
Debet Credit
540,546,875
-
-
-
-
-
-
- 1,135,859,375
1,135,859,375 -
No. Account:
NERAL LEDGER
6-1800
Balance
Credit
Debet Credit
318,750,000
-
-
-
-
-
-
- 330,000,000
330,000,000 -
No. Account:
NERAL LEDGER
6-1900
Balance
Credit
Debet Credit
115,500,000
-
-
-
-
-
-
-
115,500,000 -
No. Account:
NERAL LEDGER
6-2000
Balance
Credit
Debet Credit
1,031,250,000
-
-
-
-
-
-
-
1,031,250,000 -
No. Account:
NERAL LEDGER
6-2100
Balance
Credit
Debet Credit
267,000,000
-
-
-
-
-
-
-
267,000,000 -
No. Account:
NERAL LEDGER
8-1000
Balance
Credit
Debet Credit
82,500,000
-
-
-
-
-
-
7,875,000 90,375,000
- -
No. Account:
NERAL LEDGER
NERAL LEDGER
8-2000
Balance
Credit
Debet Credit
31,875,000
-
-
-
-
-
-
-
- -
No. Account:
NERAL LEDGER
8-3000
Balance
Credit
Debet Credit
-
-
-
-
-
-
-
-
No. Account:
NERAL LEDGER
9-1100
Balance
Credit
Debet Credit
52,762,500
-
-
-
-
-
-
-
52,762,500 -
No. Account:
NERAL LEDGER
9-1200
Balance
Credit
Debet Credit
31,875,000
-
-
-
-
-
-
- 31,972,500
31,972,500 -
No. Account:
NERAL LEDGER
9-1300
Balance
Credit
Debet Credit
16,500,000
-
-
-
-
-
-
- 3,281,917,250
3,281,917,250 -
No. Account:
NERAL LEDGER
9-1400
Balance
Credit
Debet Credit
-
-
-
-
-
-
-
PT. PELANGI ABADI
TRIAL BALANCE
ACC. NO ACC. NAME DEBET

1-1110 Cash In Bank Rp 5,385,546,993
1-1120 Petty Cash Rp 54,750,000
1-1140 Ovo Cash Rp 880,915,155
1-1150 Go-Pay Cash Rp 586,293,438
1-1210 Accounts Receivable Rp 1,206,735,000
1-1220 Allowance for Doubtful Debt Rp -
1-1310 Merchandise Inventory Rp 2,671,000,000
1-1320 Supplies Rp 130,500,000
1-1410 Prepaid Rent Rp -
1-1420 Prepaid Insurance Rp 45,000,000
1-1510 Prepaid Income Tax Rp 211,031,250
1-1520 Income Tax Art. 28A Receivable Rp -
1-1530 VAT In Rp 199,975,000
1-2100 Stock Investment Rp 1,181,250,000
1-1300 Land Rp 2,625,000,000
1-3201 Building At Cost Rp 1,350,000,000
1-3202 Building Accum Dep. Rp -
1-3301 Vehicle At Cost Rp 1,462,500,000
1-3302 Vehicle Accum Dep. Rp -
1-3401 Equipment at Cost Rp 1,359,750,000
1-3402 Equipment Accum Dep. Rp -
2-1110 Credit Card Rp -
2-1210 Accounts Payable Rp -
2-1211 Accrued Expense Rp -
2-1212 Dividend Payable Rp -
2-1213 Income Tax Payable Rp -
2-1214 Income Tax Art. 29 Payable Rp -
2-1215 VAT Out Rp -
2-2100 Bank Mandiri Loan Rp -
3-1100 Common Stock Rp -
3-1200 Retained Earnings Rp -
3-1300 Dividend Rp 9,000,000
3-1400 Income Summary Rp -
4-1100 Sales of Merchandise Rp -
4-1200 Sales Discount Rp 146,250,000
4-1300 Sales Return Rp 110,625,000
4-2100 Freight Collected Rp -
4-2200 Late Fees Collected Rp -
5-1100 Cost of Goods Sold Rp 167,159,287,500
5-1200 Freight Paid Rp 330,825,000
6-1000 Advertising Expense Rp 203,250,000
6-1100 In Store promotion Expense Rp 235,781,250
6-1200 Water, Telephone & Electricity Exp. Rp 96,355,000
6-1300 Rent Expense Rp -
6-1400 Supplies Expense Rp 78,750,000
6-1500 Maintenance & Repair Expense Rp 450,000,000
6-1600 Bad Debt Expense Rp -
6-1700 Depreciation Expense Rp 540,546,875
6-1800 Insurance Expense Rp 318,750,000
6-1900 Late Fess Expense Rp 115,500,000
6-2000 Wages & Salaries Expense Rp 1,031,250,000
6-2100 Utility Expense Rp 267,000,000
8-1000 Interest Revenue Rp -
8-2000 Dividend Revenue Rp -
8-3000 Gain On Sales of Fixed Asset Rp -
9-1100 Interest Expense Rp 52,762,500
9-1200 Bank Service Charge Rp 31,875,000
9-1300 Income Tax Expense Rp 16,500,000
9-1400 Loss On Sales of Fixed Asset Rp -
Jumlah Rp 190,949,751,250
CREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 13,500,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 78,750,000
Rp -
Rp 283,593,750
Rp -
Rp 541,875,000
Rp -
Rp 1,704,230,000
Rp -
Rp 8,100,000
Rp 900,000
Rp -
Rp 265,725,000
Rp 525,000,000
Rp 1,875,000,000
Rp 847,125,000
Rp -
Rp -
Rp 184,381,275,000
Rp -
Rp -
Rp 302,135,000
Rp 8,167,500
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 82,500,000
Rp 31,875,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 190,949,751,250
Rp -
PT. KRISHNA
ADJUSTMENT JOURNAL ENTRIES
Dec-19
DOC.
DATE DESCRIPTION Ref
NO.
Dec 31 19 Depreciation Expense 6-1700
Building Accum Dep. 1-3202
Vehicle Accum Dep. 1-3302
Equipment Accum Dep. 1-3402
(Penyusutan Aset Tetap)
31 20 Supplies Expense 6-1400

Supplies 1-1320
(Penyesuaian Perlengkapan)
31 21 Insurance Expense 6-1800

Prepaid Insurance 1-1420
(Penyesuaian Asuransi Dibayar Dimuka)
31 22 Bad Debt Expense 6-1600

Allowance for Doubtful Debt 1-1220
(Penyesuaian Kerugian Piutang)
31 23 Water, Telephone & Electricity Exp. 6-1200

Accrued Expense 2-1211
(Penyesuaian Listrik, Air, dan Telepon)
31 24 Cash In Bank 1-1110

Bank Service Charge 9-1200
Income Tax Expense 9-1300
Interest Revenue 8-1000
(Penyesuaian Saldo Kas)
31 25 Prepaid Income Tax 1-1510

Income Tax Art. 29 Payable 2-1214
Income Tax Expense 9-1300
Prepaid Income Tax 1-1510
Income Tax Art. 29 Payable 2-1214
(Koreksi Fiskal)
TOTAL
RECAPITULATION
DEBET
ACC. NO TOTAL
1-1110 6,202,500
1-1510 18,750,000
6-1200 11,062,500
6-1400 115,500,000
6-1600 6,033,675
6-1700 595,312,500
6-1800 11,250,000
9-1200 97,500
9-1300 3,265,417,250
TOTAL 4,029,625,925
A
AL ENTRIES
( In Rupiah )
Debit Credit
595,312,500
78,750,000
182,812,500
333,750,000
115,500,000
115,500,000
11,250,000
11,250,000
6,033,675
6,033,675
11,062,500
11,062,500
6,202,500
97,500
1,575,000
7,875,000
18,750,000
18,750,000
3,263,842,250
229,781,250
3,034,061,000
4,029,625,925 4,029,625,925
RECAPITULATION
KREDIT
ACC. NO TOTAL
1-1220 6,033,675
1-1320 115,500,000
1-1420 11,250,000
1-1510 229,781,250
1-3202 78,750,000
1-3302 182,812,500
1-3402 333,750,000
2-1211 11,062,500
2-1214 3,052,811,000
8-1000 7,875,000
TOTAL 4,029,625,925
Trial Balance
No. Acc. Name
Debet
1-1110 Cash In Bank Rp 5,385,546,993
1-1120 Petty Cash Rp 54,750,000
1-1140 Ovo Cash Rp 880,915,155
1-1150 Go-Pay Cash Rp 586,293,438
1-1320 Supplies Rp 130,500,000
1-1510 Prepaid Income Tax Rp 211,031,250
1-1530 VAT In Rp 199,975,000
1-1300 Land Rp 2,625,000,000
2-1215 VAT Out Rp -
3-1300 Dividend Rp 9,000,000
3-1400 Income Summary Rp -
4-1100 Sales of Merchandise Rp -
4-1200 Sales Discount Rp 146,250,000
4-1300 Sales Return Rp 110,625,000
4-2100 Freight Collected Rp -
4-2200 Late Fees Collected Rp -
5-1100 Cost of Goods Sold Rp 167,159,287,500
5-1200 Freight Paid Rp 330,825,000
6-1000 Advertising Expense Rp 203,250,000
6-1100 In Store promotion Expense Rp 235,781,250
6-1200 Water, Telephone & Electricity Exp. Rp 96,355,000
6-1300 Rent Expense Rp -
6-1400 Supplies Expense Rp 78,750,000
6-1500 Maintenance & Repair Expense Rp 450,000,000
6-1600 Bad Debt Expense Rp -
6-1700 Depreciation Expense Rp 540,546,875
6-1800 Insurance Expense Rp 318,750,000
6-1900 Late Fess Expense Rp 115,500,000
6-2000 Wages & Salaries Expense Rp 1,031,250,000
6-2100 Utility Expense Rp 267,000,000
8-1000 Interest Revenue Rp -
8-2000 Dividend Revenue Rp -
8-3000 Gain On Sales of Fixed Asset Rp -
9-1100 Interest Expense Rp 52,762,500
9-1200 Bank Service Charge Rp 31,875,000
9-1300 Income Tax Expense Rp 16,500,000
9-1400 Loss On Sales of Fixed Asset Rp -
TOTAL Rp 190,949,751,250
PT. PELANGI ABADI
WORKSHEET
As of December 31, 2018
Trial Balance Adjusting Entries

Credit Debet Credit
Rp - Rp 6,202,500 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 13,500,000 Rp - Rp 6,033,675
Rp - Rp - Rp -
Rp - Rp - Rp 115,500,000
Rp - Rp - Rp -
Rp - Rp - Rp 11,250,000
Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 78,750,000 Rp - Rp 78,750,000
Rp - Rp - Rp -
Rp 283,593,750 Rp - Rp 182,812,500
Rp - Rp - Rp -
Rp 541,875,000 Rp - Rp 333,750,000
Rp - Rp - Rp -
Rp 1,704,230,000 Rp - Rp -
Rp - Rp - Rp 11,062,500
Rp 8,100,000 Rp - Rp -
Rp 900,000 Rp -
Rp - Rp - Rp -
Rp 265,725,000 Rp - Rp -
Rp 525,000,000 Rp - Rp -
Rp 1,875,000,000 Rp - Rp -
Rp 847,125,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 184,381,275,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 302,135,000 Rp - Rp -
Rp 8,167,500 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 11,062,500 Rp -
Rp - Rp - Rp -
Rp - Rp 115,500,000 Rp -
Rp - Rp - Rp -
Rp - Rp 6,033,675 Rp -
Rp - Rp 595,312,500 Rp -
Rp - Rp 11,250,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp -
Rp 82,500,000 Rp - Rp 7,875,000
Rp 31,875,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 97,500 Rp -
Rp - Rp 1,575,000 Rp -
Rp - Rp - Rp -
Rp 190,949,751,250 Rp 747,033,675 Rp 747,033,675
LABA BERSIH
TOTAL
PT. PELANGI ABADI
WORKSHEET
Adjusted Trial Balances Income Statement

Debet Credit Debet
Rp 5,391,749,493 Rp - Rp -
Rp 54,750,000 Rp - Rp -
Rp 405,196,289 Rp - Rp -
Rp 880,915,155 Rp - Rp -
Rp 586,293,438 Rp - Rp -
Rp 1,206,735,000 Rp - Rp -
Rp - Rp 19,533,675 Rp -
Rp 2,671,000,000 Rp - Rp -
Rp 15,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp 33,750,000 Rp - Rp -
Rp 211,031,250 Rp - Rp -
Rp - Rp - Rp -
Rp 199,975,000 Rp - Rp -
Rp 1,181,250,000 Rp - Rp -
Rp 2,625,000,000 Rp - Rp -
Rp 1,350,000,000 Rp - Rp -
Rp - Rp 157,500,000 Rp -
Rp 1,462,500,000 Rp - Rp -
Rp - Rp 466,406,250 Rp -
Rp 1,359,750,000 Rp - Rp -
Rp - Rp 875,625,000 Rp -
Rp - Rp - Rp -
Rp - Rp 1,704,230,000 Rp -
Rp - Rp 11,062,500 Rp -
Rp - Rp 8,100,000 Rp -
Rp - Rp 900,000 Rp -
Rp - Rp - Rp -
Rp - Rp 265,725,000 Rp -
Rp - Rp 525,000,000 Rp -
Rp - Rp 1,875,000,000 Rp -
Rp - Rp 847,125,000 Rp -
Rp 9,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 184,381,275,000 Rp -
Rp 146,250,000 Rp - Rp 146,250,000
Rp 110,625,000 Rp - Rp 110,625,000
Rp - Rp 302,135,000 Rp -
Rp - Rp 8,167,500 Rp -
Rp 167,159,287,500 Rp - Rp 167,159,287,500
Rp 330,825,000 Rp - Rp 330,825,000
Rp 203,250,000 Rp - Rp 203,250,000
Rp 235,781,250 Rp - Rp 235,781,250
Rp 107,417,500 Rp - Rp 107,417,500
Rp - Rp - Rp -
Rp 194,250,000 Rp - Rp 194,250,000
Rp 450,000,000 Rp - Rp 450,000,000
Rp 6,033,675 Rp - Rp 6,033,675
Rp 1,135,859,375 Rp - Rp 1,135,859,375
Rp 330,000,000 Rp - Rp 330,000,000
Rp 115,500,000 Rp - Rp 115,500,000
Rp 1,031,250,000 Rp - Rp 1,031,250,000
Rp 267,000,000 Rp - Rp 267,000,000
Rp - Rp 90,375,000 Rp -
Rp - Rp 31,875,000 Rp -
Rp - Rp - Rp -
Rp 52,762,500 Rp - Rp 52,762,500
Rp 31,972,500 Rp - Rp 31,972,500
Rp 18,075,000 Rp - Rp 18,075,000
Rp - Rp - Rp -
Rp 191,570,034,925 Rp 191,570,034,925 Rp 171,926,139,300
Rp 12,887,688,200
Rp 184,813,827,500
ncome Statement Balance Sheet
Credit Debet Credit
Rp - Rp 5,391,749,493 Rp -
Rp - Rp 54,750,000 Rp -
Rp - Rp 405,196,289 Rp -
Rp - Rp 880,915,155 Rp -
Rp - Rp 586,293,438 Rp -
Rp - Rp 1,206,735,000 Rp -
Rp - Rp - Rp 19,533,675
Rp - Rp 2,671,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp - Rp -
Rp - Rp 33,750,000 Rp -
Rp - Rp 211,031,250 Rp -
Rp - Rp - Rp -
Rp - Rp 199,975,000 Rp -
Rp - Rp 1,181,250,000 Rp -
Rp - Rp 2,625,000,000 Rp -
Rp - Rp 1,350,000,000 Rp -
Rp - Rp - Rp 157,500,000
Rp - Rp 1,462,500,000 Rp -
Rp - Rp - Rp 466,406,250
Rp - Rp 1,359,750,000 Rp -
Rp - Rp - Rp 875,625,000
Rp - Rp - Rp -
Rp - Rp - Rp 1,704,230,000
Rp - Rp - Rp 11,062,500
Rp - Rp - Rp 8,100,000
Rp - Rp - Rp 900,000
Rp - Rp - Rp -
Rp - Rp - Rp 265,725,000
Rp - Rp - Rp 525,000,000
Rp - Rp - Rp 1,875,000,000
Rp - Rp - Rp 847,125,000
Rp - Rp 9,000,000 Rp -
Rp - Rp - Rp -
Rp 184,381,275,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 302,135,000 Rp - Rp -
Rp 8,167,500 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 - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 90,375,000 Rp - Rp -
Rp 31,875,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 184,813,827,500 Rp 19,643,895,625 Rp 6,756,207,425
Rp - Rp - Rp 12,887,688,200
Rp 184,813,827,500 Rp 19,643,895,625 Rp 19,643,895,625
Jl. Gajah Mada No. 25
Jakarta
INCOME STATEMENT
1/1/2019 Through 31/12/2019
Sales
Sales Of Merchandise Rp 184,381,275,000
Sales Discount Rp (146,250,000)
Sales Return Rp (110,625,000)
Freight Collected Rp 302,135,000
Late Fees Collected Rp 8,167,500
Net Sales
Cost Of Good Sold

Cost Of Good Sold Rp (167,159,287,500)
Freight Paid Rp (330,825,000)
Cost Of Good Sold
Gross Profit
Operating Expense
Advertising Expense Rp 203,250,000
In Store promotion Expense Rp 235,781,250
Water, Telephone & Electricity Exp. Rp 107,417,500
Rent Expense Rp -
Supplies Expense Rp 194,250,000
Maintenance & Repair Expense Rp 450,000,000
Bad Debt Expense Rp 6,033,675
Depreciation Expense Rp 1,135,859,375
Insurance Expense Rp 330,000,000
Late Fess Expense Rp 115,500,000
Wages & Salaries Expense Rp 1,031,250,000
Utility Expense Rp 267,000,000
Amount
Operating Net Profit
Other Revenue
Interest Revenue Rp 90,375,000
Devidend Revenue Rp 31,875,000
Amount
Other Expense
Interest Expense Rp 52,762,500
Bank Service Charge Rp 31,972,500
Income Tax Expense Rp 18,075,000
Amount
Net Profit
Fiscal Correction
Bad Debt Expense Rp 10,481,718.80
Utility Expense Rp 229,500,000
Income Tax Expense Rp 18,075,000
Interest Revenue Rp (90,375,000)
Profit After Fiscal Correction
Taxable Income
Income Tax Expense
Net Profit After Tax

5
2019
Rp 184,434,702,500
Rp (167,490,112,500)
Rp 16,944,590,000
Rp (4,076,341,800)
Rp 12,868,248,200
Rp 122,250,000
Rp (102,810,000)
Rp 12,887,688,200
Rp 167,681,718.80
Rp 13,055,369,918.80
Rp 13,055,369,000.00
Rp 3,263,842,250.00
Rp 9,623,845,950.00
Jl. Panglima Sudirman No. 121
Jakarta
RETAINED EARNING STATEMENT

1/1/2018 THROUGH 31/12/2018
Beginning Of Retained Earnings
Net Profit Rp 9,623,845,950.00
Devidend Rp (9,000,000)
Ending Of Retained Earnings

21
MENT
2018
Rp 847,125,000
Rp 9,614,845,950.00
Rp 10,461,970,950.00
Jakarta
BALANCE SHEET
AKTIVA
Current Assets
Cash In Bank Rp 5,391,749,493
Petty Cash Rp 54,750,000
Shopee Pay Cash Rp 405,196,289
Ovo Cash Rp 880,915,155
Go-Pay Cash Rp 586,293,438
Accounts Receivable Rp 1,206,735,000
Allowance for Doubtful Debt Rp (19,533,675)
Merchandise Inventory Rp 2,671,000,000
Supplies Rp 15,000,000
Prepaid Insurance Rp 33,750,000
VAT In Rp 199,975,000
Amount Rp 11,425,830,700
Investment
Stock Investment Rp 1,181,250,000
Amount Rp 1,181,250,000
Fixed Assets
Land Rp 2,625,000,000
Building At Cost Rp 1,350,000,000
Building Accum Dep. Rp (157,500,000)
Vehicle At Cost Rp 1,462,500,000
Vehicle Accum Dep. Rp (466,406,250)
Equipment at Cost Rp 1,359,750,000
Equipment Accum Dep. Rp (875,625,000)
Amount Rp 5,297,718,750
Total Aktiva Rp 17,904,799,450

Panglima Sudirman No. 121
Jakarta
BALANCE SHEET
f December 31, 2019
PASIVA
Current Liabilities
Accounts Payable 1,704,230,000
Accrued Expense 11,062,500
Dividend Payable 8,100,000
Income Tax Payable 900,000
Income Tax Art. 29 Payable 3,052,811,000
VAT Out 265,725,000
Amount Rp 5,042,828,500
Long Term Liabilities

Bank Mandiiri Loan Rp 525,000,000
Amount Rp 525,000,000
Equity
Common Stock Rp 1,875,000,000
Retained Earnings Rp 10,461,970,950
Amount Rp 12,336,970,950
Total Pasiva Rp 17,904,799,450

Jakarta
STATEMENT OF CASH FLOW

1/1/2018 THROUGH 31/12/2018
Net Profit After Tax
Operating Activity
Penurunan Saldo Perlengkapan
Penurunan Saldo VAT IN
Penyusutan Bangunan
Penyusutan Kendaraan
Penyusutan Peralatan
Kenaikan Beban yang masih harus dibayar
Kenaikan Hutang Deviden
Kenaikan Hutang PPH Kurang Bayar
Kenaikan Saldo VAT Out
Kenaikan Saldo Piutang Dagang
Penurunan Cadangan Kerugian Piutang
Pembelian Barang Dagangan
Penambahan Asuransi Dibayar Dimuka
Penurunan Hutang Kartu Kredit
Penurunan Hutang Dagang
Penurunan Hutang Pajak Penghasilan
Net Cash Flow From Operation Activity
Investment Activity
Investasi dalam Saham Rp (1,181,250,000)
Pembelian Peralatan Rp (2,250,000)
Net Cash Flow From Investment Activity
Financing Activity
Penurunan Hutang Bank Mandiri Rp (168,750,000)
Pengambilan Deviden Rp (9,000,000)
Net Cash Flow From Financing Activity
Net Increased For The Periode
Cash At The Beginning Of Periode

Cash At The End Of Periode
man No. 121
a
CASH FLOW
GH 31/12/2018
Rp 9,623,845,950.00
Rp 26,250,000
Rp 133,025,000
Rp 78,750,000
Rp 182,812,500
Rp 333,750,000
Rp 11,062,500
Rp 8,100,000
Rp 596,186,000
Rp 186,600,000
Rp (336,360,000)
Rp 6,033,675
Rp (2,313,240,625)
Rp (16,875,000)
Rp (189,000,000)
Rp (1,958,770,000)
Rp (3,225,000)
Rp (3,254,900,950)
Rp (1,183,500,000)
Rp (177,750,000)
Rp 5,007,695,000
Rp 2,311,209,375
Rp 7,318,904,375
PT. P
DAF
(UNTUK PENYUS
December, 2019
ACC. NO ACC. NAME
DEBET
1-1110 Cash In Bank Rp 5,391,749,493
1-1120 Petty Cash Rp 54,750,000
1-1140 Ovo Cash Rp 880,915,155
1-1150 Go-Pay Cash Rp 586,293,438
1-1320 Supplies Rp 15,000,000
1-1510 Prepaid Income Tax Rp -
1-1530 VAT In Rp 199,975,000
1-1300 Land Rp 2,625,000,000
2-1215 VAT Out Rp -
3-300 Devidend Rp 9,000,000
Jumlah Rp 19,423,864,375
PT. PELANGI ABADI
DAFTAR MUTASI
(UNTUK PENYUSUNAN LAPORAN ARUS KAS)
December, 2019 December, 2018

CREDIT DEBET CREDIT
Rp - Rp 1,620,017,929 -
Rp - Rp 37,500,000 -
Rp - Rp 85,264,102 Rp -
Rp - Rp 341,056,406 Rp -
Rp - Rp 227,370,938 Rp -
Rp - Rp 870,375,000 -
Rp 19,533,675 - Rp 13,500,000
Rp - Rp 357,759,375 -
Rp - Rp 41,250,000 -
Rp - - -
Rp - Rp 16,875,000 -
Rp - - -
Rp - - -
Rp - Rp 333,000,000 -
Rp - - -
Rp - Rp 2,625,000,000 -
Rp - Rp 1,350,000,000 -
Rp 157,500,000 - Rp 78,750,000
Rp - Rp 1,462,500,000 -
Rp 466,406,250 - Rp 283,593,750
Rp - Rp 1,357,500,000 -
Rp 875,625,000 - Rp 541,875,000
Rp - - Rp 189,000,000
Rp 1,704,230,000 - Rp 3,663,000,000
Rp 11,062,500 - -
Rp 8,100,000 - -
Rp 900,000 - Rp 4,125,000
Rp 3,052,811,000 - Rp 2,456,625,000
Rp 265,725,000 - Rp 79,125,000
Rp 525,000,000 - Rp 693,750,000
Rp 1,875,000,000 - Rp 1,875,000,000
Rp 10,461,970,950 - Rp 847,125,000
Rp 19,423,864,375 Rp 10,725,468,750 Rp 10,725,468,750

MUTASI
Rp 3,771,731,564
Rp 17,250,000
Rp 319,932,187
Rp 539,858,749
Rp 358,922,500
Rp 336,360,000
Rp 6,033,675
Rp 2,313,240,625
Rp (26,250,000)
Rp 16,875,000
Rp (133,025,000)
Rp 1,181,250,000
Rp -
Rp -
Rp 78,750,000
Rp -
Rp 182,812,500
Rp 2,250,000
Rp 333,750,000
Rp (189,000,000)
Rp (1,958,770,000)
Rp 11,062,500
Rp 8,100,000
Rp (3,225,000)
Rp 596,186,000
Rp 186,600,000
Rp (168,750,000)
Rp -
Rp 9,614,845,950
Rp 9,000,000
Rp 17,405,791,250
PT. PELANGI ABADI
CLOSING JOURNAL ENTRIES
DECEMBER 2018
DATE DESCRIPTION REF

Dec-31 Sales of Merchandise
Freight Collected
Late Fees Collected
Interest Revenue
Devidend Revenue
Income Summary
(Closing Revenue)
31 Income Summary
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expense
In Store promotion Expense
Water, Telephone & Electricity Exp.
Supplies Expense
Maintenance & Repair Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Late Fess Expense
Wages & Salaries Expense
Utility Expense
Interest Expense
Bank Service Charge
Income Tax Expense
(Closing Expense)
31 Income Summary
Retaied Earnings
(Closing Income Summary)
31 Retained Earnings
Devidend
(Closing Devidend)
Jumlah
ANGI ABADI
URNAL ENTRIES
MBER 2018
Page:
DEBET CREDIT
Rp 184,381,275,000
Rp 302,135,000
Rp 8,167,500
Rp 90,375,000
Rp 31,875,000
Rp 184,813,827,500
Rp 175,189,981,550
Rp 146,250,000
Rp 110,625,000
Rp 167,159,287,500
Rp 330,825,000
Rp 203,250,000
Rp 235,781,250
Rp 107,417,500
Rp 194,250,000
Rp 450,000,000
Rp 6,033,675
Rp 1,135,859,375
Rp 330,000,000
Rp 115,500,000
Rp 1,031,250,000
Rp 267,000,000
Rp 52,762,500
Rp 31,972,500
Rp 3,281,917,250
Rp 9,623,845,950
Rp 9,623,845,950
Rp 9,000,000
Rp 9,000,000
Rp 369,636,655,000 Rp 369,636,655,000
PT. PELANGI ABADI
POST CLOSING TRIAL BALANCE
ACC. NO ACC. NAME DEBET

1-1110 Cash In Bank Rp 5,391,749,493
1-1120 Petty Cash Rp 54,750,000
1-1140 Ovo Cash Rp 880,915,155
1-1150 Go-Pay Cash Rp 586,293,438
1-1220 Allowance for Doubtful Debt
1-1320 Supplies Rp 15,000,000
1-1410 Prepaid Rent
1-1510 Prepaid Income Tax
1-1520 Income Tax Art. 28A Receivable
1-1530 VAT In Rp 199,975,000
1-1300 Land Rp 2,625,000,000
1-3202 Building Accum Dep.
1-3302 Vehicle Accum Dep.
1-3402 Equipment Accum Dep.
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accrued Expense
2-1212 Dividend Payable
2-1213 Income Tax Payable
2-1214 Income Tax Art. 29 Payable
2-1215 VAT Out
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earnings
Jumlah Rp 19,423,864,375
NCE
CREDIT
Rp 19,533,675
Rp 157,500,000
Rp 466,406,250
Rp 875,625,000
Rp 1,704,230,000
Rp 11,062,500
Rp 8,100,000
Rp 900,000
Rp 3,052,811,000
Rp 265,725,000
Rp 525,000,000
Rp 1,875,000,000
Rp 10,461,970,950
Rp 19,423,864,375

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DAFTAR AKUN

NO. NAMA AKUN

FUNGSI UNTUK MENCATAT MUTASI NILAI

Investasi dalam Saham

Hutang Bank Mandiri

Penjualan Barang Dagangan

Beban Pokok Penjualan

Akumulasi Peny Akumulasi Peny Nilai Buku Tahun

Rp 112,500,000 Rp 56,250,000 Rp 168,750,000 Rp 956,250,000

Rp 105,468,750 Rp 70,312,500 Rp 175,781,250 Rp 386,718,750

Rp 257,812,500 Rp 140,625,000 Rp 398,437,500 Rp 164,062,500

Rp 982,968,750 Rp 595,312,500 Rp 1,578,281,250 Rp 2,591,718,750

Tanggal 07 Nopember 2019, Termin 2/10 n/50

ACC. NO ACC. NAME DEBET CREDIT

ACC. NO ACC. NAME DEBET CREDIT

DATE DOC. NO. DESCRIPTION REF

7-Dec 5 Toko Nakula

23-Dec 13 Tn. Khoirul Amin

27-Dec 15 Toko Arjuna

ADV. DATE SIGNATURE

1,724,667,500.00 393,900,000.00 1,662,375,000.00

DATE DOC. NO. DESCRIPTION REF

5-Dec 3 Pembelian Peralatan

ADV DATE SIGNATURE

495,495,000.00 39,355,000.00 529,500,000.00

5,350,000.00 534,850,000.00 534,850,000.00

DATE DOC. NO. DESCRIPTION REF

11-Dec 6 PT. Mekar Abadi

ADV DATE SIGNATURE

106,000,000.00 10,600,000.00 - 116,600,000.00

Total 116,600,000.00 Total 116,600,000.00

3-Dec 2 Toko Nakula

ADV DATE SIGNATURE

183,735,000.00 153,000,000.00 167,000,000.00

16,700,000.00 153,000,000.00 35,000.00

DATE DOC. NO. DESCRIPTION REF DEBET

31-Dec 17 Dividend 3-1300 9,000,000.00

DATE DOC. NO. DESCRIPTION

2-Dec 1 Pembuatan brosur perusahaan untuk keperluan iklan

TOTAL ……………………………. 1,500,000.00 1,500,000.00

Total 1,500,000.00 Total 1,500,000.00

Des 1 Opening Balance

19 10 Sales Toko Bima

Dec 1 Opening Balance

19 010 Sales Toko Bima

22 012 Sales Ayu

23 013 Sales Tn. Khoirul Amin

metode fifo barang masuk pertama keluar pertama

PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE

PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESC REF DEBET CREDIT

Des 1 Opening Balance

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESC REF DEBET CREDIT

Des 1 Opening Balance

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESC REF DEBET CREDIT

Des 1 Opening Balance

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESC REF DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT

DATE DESC REF DEBET CREDIT