Jalan Wachid Hasyim no.

192 Malang

Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 12,000,000.00

Account: Account Number:

GENERAL LEDGER
Cash in Bank 1-1101
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 9,607,846,250.00

Account: Account Number:

GENERAL LEDGER
Accounts Receivable 1-1102
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 616,000,000.00

Account: Account Number:

GENERAL LEDGER
Allowance for Doubtful Debt 1-1103
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 8,500,000.00

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Employee Receivable 1-1104
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 2,000,000.00

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1105
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 4,750,000,000.00

Account: Account Number:

GENERAL LEDGER
Store Supplies 1-1106
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 35,000,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Rent 1-1107
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 12,000,000.00

Hak Cipta pada Kemdikbud

2
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 1-1108
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 4,500,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 1-1109
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 60,000,000.00

Account: Account Number:

GENERAL LEDGER
VAT In 1-1110
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 51,000,000.00

Account: Account Number:

Income Tax Art. 28 A GENERAL LEDGER
Receivable 1-1111
Balance
Date Description Ref. Debet Credit Debet Credit

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Stock Invesment 1-2100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 550,000,000.00

Account: Account Number:

GENERAL LEDGER
Land 1-3100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 750,000,000.00

Account: Account Number:

GENERAL LEDGER
Building at Cost 1-3200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 800,000,000.00

Account: Account Number:

GENERAL LEDGER
Building Accumulated Dep 1-3201
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 160,000,000.00

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

7
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Vehicle at cost 1-3300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 354,700,000.00

Account: Account Number:

GENERAL LEDGER
Vehicle Accumulated Dep 1-3301
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 47,368,750.00

Account: Account Number:

GENERAL LEDGER
Equipment at Cost 1-3400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 145,000,000.00

Account: Account Number:

GENERAL LEDGER
Equipment Accumulated Dep 1-3401
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 103,437,500.00

Hak Cipta pada Kemdikbud

8
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 561,000,000.00

Account: Account Number:

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

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
VAT Out 2-1400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 56,000,000.00

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

Dividend Payable GENERAL LEDGER 2-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Credit Card 2-1600
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 8,500,000.00

Account: Account Number:

GENERAL LEDGER
Income Tax Art.29 Payable 2-1700
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Bank BNI 46 Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 300,000,000.00

Hak Cipta pada Kemdikbud

10
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

11
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Common Stock 3-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 2,250,000,000.00

Account: Account Number:

GENERAL LEDGER
Retained Earning 3-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Des 1 Opening Balance 3,750,000,000.00

Account: Account Number:

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

Account: Account Number:

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

Hak Cipta pada Kemdikbud

12
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Sales of Mechandise 4-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 55,500,000,000.00

Account: Account Number:

GENERAL LEDGER
Freight Collected 4-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 28,000,000.00

Account: Account Number:

GENERAL LEDGER
Late Fees Collected 4-1300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Sales Discount 4-1400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 20,200,000.00

Hak Cipta pada Kemdikbud

13
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Sales Return 4-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 22,500,000.00

Account: Account Number:

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 44,500,000,000.00

Account: Account Number:

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 21,555,000.00

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 382,000,000.00

Hak Cipta pada Kemdikbud

14
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

15
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Advertising Expense 6-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 10,000,000.00

Account: Account Number:

Telepon, Water and Electricity GENERAL LEDGER
Expense 6-1300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 12,255,000.00

Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 15,000,000.00

Account: Account Number:

GENERAL LEDGER
Store Supplies Expense 6-1500
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Hak Cipta pada Kemdikbud

16
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

17
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

Maintenance and GENERAL LEDGER
Repair Expense 6-1600
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 11,500,000.00

Account: Account Number:

GENERAL LEDGER
Bad Debt Expense 6-1700
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Depreciation Expense –Building 6-1800
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Depreciation Expense – Vehicles 6-1900
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Hak Cipta pada Kemdikbud

18
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Depreciation Expenses- Equipment 6-2000
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Insurance Expense 6-2100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 5,000,000.00

Account: Account Number:

GENERAL LEDGER
Proffesional Fees 6-2200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 35,000,000.00

Account: Account Number:

GENERAL LEDGER
Late Fees Expense 6-2300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

21
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Other Expenses 6-2400
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 12,750,000.00

Account: Account Number:

GENERAL LEDGER
Dividend Revenue 8-1200
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Gain On Sales of Fixed Assets 8-1300
Balance
Date Description Ref. Debet Credit Debet Credit
Dec

Hak Cipta pada Kemdikbud

22
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

23
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 500,000.00

Account: Account Number:

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

Account: Account Number:

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

Account: Account Number:

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

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 Jalan Wachid Hasyim no.192 Malang

Hak Cipta pada Kemdikbud

25
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT SURYA
TRIAL BALANCE
AS OF DECEMBER 31, 2018

NO.AKUN NAMA AKUN DEBET KREDIT

1-1100 Petty Cash

1-1101 Cash in Bank
1-1102 Accounts Receivable
1-1103 Allowance for Doubtful Debt
1-1104 Employee Receivable
1-1105 Merchandise Inventory
1-1106 Store Supplies
1-1107 Prepaid Rent
1-1108 Prepaid Insurance
1-1109 Prepaid Income Tax
1-1110 VAT In
1-1111 Income Tax Art. 28 A Receivable
1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3201 Building Accumulated Dep
1-3300 Vehicle at cost
1-3301 Vehicle Accumulated Dep
1-3400 Equipment at Cost
1-3401 Equipment Accumulated Dep
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out
2-1500 Dividend Payable
2-1600 Credit Card
2-1700 Income Tax Art.29 Payable
2-2100 Bank BNI 46 Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales of Mechandise
4-1200 Freight Collected
4-1300 Late Fees Collected
4-1400 Sales Discount
4-1500 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1100 Wages & Salaries Expense
6-1200 Advertising Expense
6-1300 Telepon, Water and Electricity Expense
6-1400 Rent Expense

Hak Cipta pada Kemdikbud

16
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT SURYA
TRIAL BALANCE
AS OF DECEMBER 31, 2018

NO.AKUN NAMA AKUN DEBET KREDIT

6-1500 Store Supplies Expense

6-1600 Maintenance and Repair Expense
6-1700 Bad Debt Expense
6-1800 Depreciation Expense –Building
6-1900 Depreciation Expense – Vehicles
6-2000 Depreciation Expenses- Equipment
6-2100 Insurance Expense
6-2200 Proffesional Fees
6-2300 Late Fees Expense
6-2400 Other Expenses
8-1100 Interest Revenue
8-1200 Dividend Revenue
8-1300 Gain On Sales of Fixed Assets
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Loss On Sales of Fixed Assets

JUMLAH

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17
Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT SURYA
LIST OF ACCOUNT RECEIVABLE
AS OF DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

C001 Toko Nusantara

C002 Toko Baru
C003 Toko Mawar
C004 Toko Pandawa

Total ………………

PT SURYA
LIST OF ACCOUNT PAYABLE
AS OF DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

S001 PT Bengawan
S002 PT Citra Indah
S003 PT Bintang Kejora

Total ………………

PT SURYA
LIST OF INVENTORY
AS OF DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

TV-21 Inch Televisi 21 Inch

TV-24 Inch Televisi 24 Inch

Total ………………

Hak Cipta pada Kemdikbud 18

Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang