Jl.Pattimura No.

18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Kas Kecil (Petty Cash) 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: : Account Number:

GENERAL LEDGER
Kas Bank (Cash In Bank)
1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 208.080.282,00
* 31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Surat berharga
(Marketable Securities) 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 90.405.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

1
 Jl. Pattimura No. 18
JAKARTA

Account: : Account Number:

GENERAL LEDGER
Piutang Dagang 1-1130
(Accounts Receivable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 181.500.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Cad. Kerugian Piutang 1-1140
(Allowance for
Uncollectible Accounts)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10.840.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Piutang Karyawan 1-1150
(Employee Receivable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.100.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

2
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Piutang Lain-lain 1-1160
(Other Receivable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Persed.Barang Dagang 1-1170
(Merchandise Inventory
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 891.600.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Perlengkapan Kantor 1-1180
(Office Supplies)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.580.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

3
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Perlengkapan Toko 1-1190
(Store Supplies)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5.900.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
PPN Masukan, (VAT-In) 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 19.600.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Pjk Penghslan Psl 25 (Prepaid 1-1210
Income Tax)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 32.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

4
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Pjk Penghslan Psl 23 (Income 1-1211
Tax psl 23)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

count: Account Number:

GENERAL LEDGER
Asuransi Byr muka 1-1220
(Prepaid Insurance)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 31.200.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Iklan Byr dimuka 1-1230
(Prepaid Advertising)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Tanah (Land) 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

5
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Bangunan (Building) 1-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 210.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Aku. Penyusutan Bangunan 1-2120
(Accumulated Depreciation
– Building)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 105.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Kendaraan (Vehicles) 1-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 175.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Aku. Penyusutan Kendaraan 1-2140
(Accumulated Depreciation –
Vehicles)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 108.862.304,69
31 JNK
JNK
31 JPK
31 JPn
31 JPB
31 JM

6
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Peralatan (Equipment) 1-2150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 220.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Aku. Penyusutan Peralatan 1-2160
(Accumulated Depreciation –
Equipment)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 188.240.740,74
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Hutang Dagang 2-1100
(Accounts Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 196.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Htg Gaji &uapah 2-1110
(Wages & Salaries Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

7
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
LAT (Electricity, Telephone 2-1120
& Water Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
PPN Keluaran (VAT - Out) 2-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 23.520.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Hutang PPh Psl 25 2-1140
(Income Tax Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Des Opening Balance
31 JNK
JPK
JPn
JPB
JM

Account: Account Number:

GENERAL LEDGER
Hutang PPh Psl 21 2-1141
(Income Tax Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Des Opening Balance
31 JNK
JPK
JPn
JPB
JM

8
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Hutang PPh Psl 23 2-1142
(Income Tax Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Des Opening Balance
31 JNK
JPK
JPn
JPB
JM

Account: Account Number:

GENERAL LEDGER
Hutang PPh Psl 4:2 2-1143
(Income Tax Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Des Opening Balance
31 JNK
JPK
JPn
JPB
JM

Account: Account Number:

GENERAL LEDGER
Hutang Deviden 2-1150
(Dividend Payable)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Hutang Lancar Lain-lain 2-1160
(Other Current
Liabilities)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

9
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Hutang Bank 2-2100
(Bank Loan)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 301.909.435,04
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Modal saham 3-1000
(Common Stock)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 700.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Laba Ditaha 3-2000
(Retained Earnings)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 576.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Dividend 3-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

10
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Income Summary 3-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Penjualan (Sales) 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 975.700.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Pot. Penjualan 4-2000
(Sales Discounts)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.757.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Return Penjualan 4-3000
(Sales Returns)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 29.271.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

11
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Harga Pokok Penjualan 5-1000
(Cost of Good Sold)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 682.990.000,43
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Gaji & Upah 6-1100
(Wages & Salaries xpense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Penyusutan 6-1110
Kendaraan
(Depreciation Expense -
Vehicles
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Iklan & Promosi 6-1120
(Promotion & Advertising
Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

12
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Biaya Asuransi 6-1130
Insurance Expense
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Perlengkapan Toko 6-1140
(Store Supplies Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Penjualan Lain-lain 6-1150
(Other Sales Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Gaji & Upah 6-2100
(Wages & Salaries Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 100.000.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

13
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Biaya Listrik, Air , Telpon 6-2110
(Electricity, Water &
Telephone Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.700.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Reparasi & Pemeliharaan- 6-2120
Repairs & Maintenance Expense
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.850.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Entertemen 6-2130
(Entertainment expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.600.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
PPh Psl 23 6-2140
(Income Tax Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

14
 Jl. Pattimura No. 18
JAKARTA
Account: Account Number:
GENERAL LEDGER
Biaya Perlengkapan Kantor 6-2150
(Offfice Supplies Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biata Pnyusutan Peralatan 6-2160
(Depreciation Expense – Equipment)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Penyusutan Bangunan 6-2170
(Depreciation Expense-Building)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Adm & Umum Lainnya 6-2180
(Other General &
Administrative Expense

Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

15
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Pendapatan Bunga 8-1000
(Interest Revenue)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.500.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Late Fees Collected 8-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.045.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Laba Penjualan Surat Berharga 8-3000
(Gain on Sales of Marketable Securities)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Laba Penjualan Aktiva Tetap 8-4000
(Gain on Disposal of FixedAssets)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

16
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Pendapatan Deviden 8-5000
(Dividend Revenue)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Pendapatan Lain-lain 8-6000
(Other Income)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Bank 9-1000
(Bank Charges)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55.000,00
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Bunga 9-2000
(Interest Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 65.429.198,04
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

17
 Jl. Pattimura No. 18
JAKARTA

Account: Account Number:

GENERAL LEDGER
Rugi Penjualan Surat 9-3000
berharga
(Loss on Sales of Marketable
Securities)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Rugi Penjualan Aktiva Tetap 9-4000
(Loss on Disposal of Fixed Assets)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

Account: Account Number:

GENERAL LEDGER
Biaya Lain-lain 9-5000
(Other Expense)
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK
31 JPK
31 JPn
31 JPB
31 JM

18
 Jl. Pattimura No. 18
JAKARTA
NERACA SALDO
No Acc Nama Rekening Debet Kredit
1-1100 Petty Cash
1-1110 Cash In Bank
1-1120 Marketable Securities
1-1130 Accounts Receivable
1-1140 Allowance for Uncollectible Accounts
1-1150 Employee Receivable
1-1160 Other Receivable
1-1170 Merchandise Inventory
1-1180 Office Supplies
1-1190 Store Supplies
1-1200 Value Added Tax - In (VAT-In)
1-1210 Prepaid Income Tax Psl 25
1-1211 Income Tax Psl 23
1-1220 Prepaid Insurance
1-1230 Prepaid Advertising
1-2100 Land
1-2110 Building
1-2120 Accumulated Depreciation - Building
1-2130 Vehicles
1-2140 Accumulated Depreciation - Vehicles
1-2150 Equipment
1-2160 Accumulated Depreciation - Equipment
2-1100 Accounts Payable
2-1110 Wages & Salaries Payable
2-1120 Electricity, Telephone & Water Payable
2-1130 Value Added Tax - Out (VAT - Out)
2-1140 Income Tax Payable Psl 25
2-1141 Income Tax Payable Psl 21
2-1142 Income Tax Payable Psl 23
2-1143 Income Tax Payable Psl 4:2
2-1150 Dividend Payable
2-1160 Other Current Liabilities
2-2100 Bank Loan
3-1000 Common Stock
3-2000 Retained Earnings
3-3000 Dividend
3-4000 Income Summary
4-1000 Sales
4-2000 Sales Discounts
4-3000 Sales Returns
5-1000 Cost of Good Sold

19
6-1100 Wages & Salaries Expense
6-1110 Depreciation Expense - Vehicles
6-1120 Promotion & Advertising Expense
6-1130 Insurance Expense
6-1140 Store Supplies Expense
6-1150 Other Sales Expense
6-2100 Wages & Salaries Expense
6-2110 Electricity, Water & Telephone Expense
6-2120 Repairs & Maintenance Expense
6-2130 Entertainment Expense
6-2140 Income Tax Expense Psl 23
6-2150 Offfice Supplies Expense
6-2160 Depreciation Expense - Equipment
6-2170 Depreciation Expense - Building
6-2180 Other General & Administrative Expense
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Gain on Sales of Marketable Securities
8-4000 Gain on Disposal of Fixed Assets
8-5000 Dividend Revenue
8-6000 Other Income
9-1000 Bank Charges
9-2000 Interest Expense
9-3000 Loss on Sales of Marketable Securities
9-4000 Loss on Disposal of Fixed Assets
9-5000 Other Expense
TOTAL

20
 PT KHARISMA DIGITAL
KARTU PEMBANTU PIUTANG
Desember,31,2019
Miraco Digital

Tanggal Uraian Mutasi Saldo

Debet Kredit Debet Kredit
Des 1 Saldo awal 104.000.000

PT KHARISMA DIGITAL
KARTU PEMBANTU PIUTANG
Desember,31,2019
Panorama Foto
Tanggal Uraian Mutasi Saldo
Debet Kredit Debet Kredit
Des 1 Saldo awal 77.500.000

PT KHARISMA DIGITAL
KARTU PEMBANTU HUTANG
Desember,31,2019
PT NICOL POTHOGRAM
Tanggal Uraian Mutasi Saldo
Debet Kredit Debet Kredit
Des 1 Saldo awal 196.000.000

21
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