Form Jurnal Khusus

PT.
JAYATAMA
NAME OF LIST ACCOUNT
DECEMBER 2014
NO. ACC ACC. NAME

11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Exp.
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
PT. JAYATAMA
NERACA SALDO
31 November 2021
(IN RUPIAH)
NO. ACC ACC. NAME DEBET CREDIT

11101 Cash in Bank Rp 875,721,100
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 696,850,000
11202 Allowance for Doubtful Debt Rp 6,968,500
11203 Other Receivable Rp 1,875,000
11301 Merchandise Inventory Rp 432,187,500
11302 Office Supplies Rp 1,525,000
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 166,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,387,500
21201 Accounts Payable Rp 623,218,750
21202 Accrued Expense Rp 31,250,000
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans Rp 369,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp 1,915,771,370
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 7,409,062,500
41102 Sales Discounts Rp 45,800,000
41103 Sales Returns Rp 24,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 5,512,187,500
51102 Purchase Discount Rp 25,112,300
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 6,000,000
61103 Advertising Expense Rp 6,875,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,150,000
61106 Newspaper & Tabloid Expense Rp 5,500,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Exp. Rp 21,569,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 54,450,000
91999 Other Expense
Rp 11,014,968,920 Rp 11,014,968,920
PT. JAYATAMA
SALES JOURNAL
December 2021
(IN RUPIAH)
DEBIT
INVOICE
DATE DESCRIPTION REF ACCOUNTS
NO.
RECEIVABLE
2021
Dec 6 71/PJ Toko lavender Rp 289,712,500
15 72/PJ Toko marvello Rp 224,743,750
25 73/PJ Toko armida Rp 289,712,500
PT. JAYATAMA
SALES JOURNAL
December 2021
(IN RUPIAH)
DEBIT CREDIT
COST OF GOODS SALES MERCHANDISE
SOLD VAT OUT INVENTORY FREIGHT COLLACTED
Rp 188,125,000 Rp 263,375,000 Rp 26,337,500 Rp 188,125,000

Rp 145,937,500 Rp 204,312,500 Rp 20,431,250 Rp 145,937,500
Rp 188,165,000 Rp 263,375,000 Rp 26,337,500 Rp 188,165,000
REKAPITULATION JOURNAL
ACC. NO AMOUNT ACC. N0 AMOUNT
CA
DE
INVOICE
DATE DESCRIPTION REF
NO. CASH IN BANK SALES DISCOUNT
2021
Dec 2 01/BKM Pelunasan piutang karyawan Rp 1,875,000
7 02/BKM Toko armida Rp 244,773,375 Rp 4,995,375
13 03/BKM Toko lavender Rp 228,112,500
14 04/BKM Toko marvello Rp 203,568,750
28 05/BKM Toko lavender Rp 274,312,500
PT. JAYATAMA
CASH RECEIPT JOURNAL
December 2021
(IN RUPIAH)
DEBIT CREDIT
OTHERS ACCOUNT OTH
ACC. NO ACC. NAME AMOUNT RECEIVABE ACC. NO.
11203
Rp 249,768,750
Rp 228,112,500
Rp 203,568,750
Rp 274,312,500
RECAPITULATION JOURN
ACC. NO AMOUNT
CREDIT
OTHERS
ACC. NAME AMOUNT
Other Receivable Rp 1,875,000
RECAPITULATION JOURNAL
ACC. NO AMOUNT
PT. JAYATAMA
PURCHASE JOURNAL
December 2021
(IN RUPIAH)
DEBIT
DATE INVOICE NO. DESCRIPTION REF MERCHANDISE FREIGHT IN
INVENTORY
2021
DEC 9 124/AN PT Andara Rp 246,060,000
20 089/Dr PT Dhirama Rp 186,649,500
26 130/AN PT Andara Rp 135,050,000
RECAPITULATION JOURNA
ACC. NO AMOUNT
T CREDIT
VAT IN ACCOUNT PAYABLE
Rp 24,606,000 Rp 270,666,000
Rp 18,664,950 Rp 205,314,450
Rp 13,505,000 Rp 148,555,000
CAPITULATION JOURNAL
ACC. NO AMOUNT
PT. J
CASH PAY
Dece
(IN
DEBIT
INVOICE
DATE DESCRIPTION REF ACCOUNTS
NO.
PAYABLE ACC. NO
2021
Dec 1 01/BKK Gaji karyawan bulan Nov. 21202
4 02/BKK PT Andara Rp 325,875,000
10 03/BKK Pembayaran angsuran bank 22101
91101
17 04/BKK PT Dhirama Rp 297,343,750
19 05/BKK Pembayaran listrik,air, telp, bln nov. 21202
30 06/BKK Pengisian kembali kas kecil 11102
PT. JAYATAMA
CASH PAYMENT JOURNAL
December 2021
(IN RUPIAH)
DEBIT CREDIT
OTHERS OTHERS
ACC. NAME AMOUNT ACC. NO. ACC. NAME.
Accrued Expense Rp 31,250,000

51102 Purchase Discount
Bank Loans Rp 9,000,000
Interest Expense Rp 4,950,000
Accrued Expense Rp 2,625,000

Petty Cash Rp 3,993,750
ACC. NO AMOUNT
TOTAL Rp -
CREDIT
S
CASH IN BANK
AMOUNT
Rp 31,250,000
Rp 9,776,250 Rp 316,098,750
Rp 13,950,000
Rp 297,343,750
Rp 2,625,000
Rp 3,993,750
APITULATION JOURNAL
ACC. NO AMOUNT
TOTAL Rp -
PT. JAYATAMA
GENERAL JOURNAL
December 2021
(IN RUPIAH)
DATE INVOICE NO. DESCRIPTION REF DEBET

2021
DEC 8 01/NK Sales of Merchandise 41101 Rp 14,000,000
Merchandise Inventory 11301 Rp 10,000,000
Value Added Tax - VAT Out 21204 Rp 1,400,000
Account Receivable 11201
Cost of Goods Sold 51101
21 01/BM Uncollectible Accounts 61102 Rp 7,700,000
Account Receivable 11201
22 01/ND Accounts Payable 21201 Rp 22,012,100
Merchandise Inventory 11301
Value Added Tax - In (VAT In) 11401
ACC.NO AMOUNT ACC.NO
CREDIT
Rp 15,400,000
Rp 10,000,000
Rp 7,700,000
Rp 20,011,000
Rp 2,001,100
AMOUNT
PT. JAYATAMA
PETTY CASH JOURNAL
December 2021
(IN RUPIAH)
DEBIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME
2021
Dec 5 01/VKK Pembelian perlengkapan Office Supplies
11 02/VKK Pembayaran biaya iklan Advertising Expense
23 03/VKK Perbaikan lantai toko Maintenance Expense
25 04/VKK Biaya newspaper dan tabloid Newspaper & Tabloid Expense
27 05/VKK Pembelian perlengkapan Office Supplies
RECAPITULATION JO
ACC. NO
CREDIT
ACC. NO AMOUNT PETTY CASH
11302 Rp 1,218,750 Rp 1,218,750

61103 Rp 625,000 Rp 625,000
61105 Rp 650,000 Rp 650,000
61106 Rp 500,000 Rp 500,000
11302 Rp 1,000,000 Rp 1,000,000
AMOUNT ACC. NO AMOUNT
PT. JAYATAMA
INVENTORY CARD (FIFO MET.)
December 2021
(IN RUPIAH)
NAME : LEMARI PANJANG TIPE 1

IN/PURCHASE
DATE EVIDENCE NO. DESCRIPTION
UNIT PRICE
2021
DEC 1 Saldo awal
6 71/PJ Toko lavender
8 01/NK Toko lavender
9 124/AN PT Andara 24 Rp 4,065,000
15 72/PJ Toko marvello
20 089/Dr PT Dhirama 24 Rp 4,063,000
22 01/ND PT Dhirama -2 Rp 4,063,000
24 73/PJ Toko armida
26 130/AN PT Andara 10 Rp 4,025,000
NAME : LEMARI PANJANG TIPE 2

IN/PURCHASE
UNIT PRICE
2021
DEC 1 Saldo awal
6 71/PJ Toko lavender
8 01/NK Toko lavender
9 124/AN PT Andara 25 Rp 5,940,000
15 72/PJ Toko marvello
20 089/Dr PT Dhirama 15 Rp 5,942,500

22 01/ND PT Dhirama -2 Rp 5,942,500
24 73/PJ Toko armida
26 130/AN PT Jayatama 16 Rp 5,925,000
NAME:
IN/PURCHASE
UNIT PRICE
PT. JAYATAMA
INVENTORY CARD (FIFO MET.)
December 2021
(IN RUPIAH)
CODE :
N/PURCHASE OUT/SOLD BALANCE
TOTAL UNIT PRICE TOTAL UNIT PRICE
45 Rp 4,062,500
20 Rp 4,062,500 Rp 81,250,000 25 Rp 4,062,500
-1 Rp 4,062,500 Rp 4,062,500 26 Rp 4,062,500
Rp 97,560,000 26 Rp 4,062,500
24 Rp 4,065,000
14 Rp 4,062,500 Rp 56,875,000 12 Rp 4,062,500
24 Rp 4,065,000
Rp 97,512,000 12 Rp 4,062,500
24 Rp 4,065,000
24 Rp 4,063,000
Rp 8,126,000 12 Rp 4,062,500
24 Rp 4,065,000
22 Rp 4,063,000
12 Rp 4,062,500 Rp 48,750,000 16 Rp 4,065,000
8 Rp 4,065,000 Rp 32,520,000 22 Rp 4,063,000
Rp 40,250,000 16 Rp 4,065,000
22 Rp 4,063,000
10 Rp 4,025,000
CODE:
42 Rp 5,937,500
18 Rp 5,937,500 Rp 106,875,000 24 Rp 5,937,500
-1 Rp 5,937,500 Rp 5,937,500 25 Rp 5,937,500
Rp 148,500,000 25 Rp 5,937,500
25 Rp 5,940,000
15 Rp 5,937,500 Rp 89,062,500 10 Rp 5,937,500
25 Rp 5,940,000
Rp 89,137,500 10 Rp 5,937,500
25 Rp 5,940,000
15 Rp 5,942,500
Rp 11,885,000 10 Rp 5,937,500
25 Rp 5,940,000
13 Rp 5,942,500
10 Rp 5,937,500 Rp 59,375,000 17 Rp 5,940,000
8 Rp 5,940,000 Rp 47,520,000 13 Rp 5,942,500
Rp 94,800,000 17 Rp 5,940,000
13 Rp 5,942,500
16 Rp 5,925,000
CODE:
LJ-1P
BALANCE
TOTAL
Rp 182,812,500
Rp 101,562,500
Rp 105,625,000
Rp 105,625,000
Rp 97,560,000
Rp 48,750,000
Rp 97,560,000
Rp 48,750,000
Rp 97,560,000
Rp 97,512,000
Rp 48,750,000
Rp 97,560,000
Rp 89,386,000
Rp 65,040,000
Rp 89,386,000
Rp 65,040,000
Rp 89,386,000
Rp 40,250,000
LJ-2P
BALANCE
TOTAL
Rp 249,375,000
Rp 142,500,000
Rp 148,437,500
Rp 148,437,500
Rp 148,500,000
Rp 59,375,000
Rp 148,500,000
Rp 59,375,000
Rp 148,500,000
Rp 89,137,500
Rp 59,375,000
Rp 148,500,000
Rp 77,252,500
Rp 100,980,000
Rp 77,252,500
Rp 100,980,000
Rp 77,252,500
Rp 94,800,000
BALANCE
TOTAL
PT. JAYATAMA
ACCOUNT PAYABLE - SUBSIDIARY LEDGER
December 2021
(IN RUPIAH)
PT. Dhirama S001

DATE DESCRIPTION REF DEBIT CREDIT SALDO
2021
DEC 1 Saldo awal Rp 297,343,750
17 pelunasan Rp 297,343,750 Rp -
20 pembelian Rp 205,314,450 Rp 205,314,450
22 retur Rp 22,012,100 Rp 183,302,350
PT. Andara S002

DATE DESCRIPTION REF DEBIT CREDIT SALDO
2021
DEC 1 saldo awal Rp 325,875,000
4 pelunasan Rp 325,875,000 Rp -
9 pembelian Rp 270,666,000 Rp 270,666,000
26 pembelian Rp 148,555,000 Rp 419,221,000
31 pelunasa Rp 270,666,000 Rp 148,555,000
PT. MANUNGGAL
ACCOUNT RECEIVABLE - SUBSIDIARY LEDGER
01 December 2014
(IN RUPIAH)
Toko Armida
DATE DESCRIPTION REF DEBIT CREDIT
2021
DEC 1 saldo awal
7 pelunasan Rp 249,768,750
24 penjualan Rp 289,712,500
Toko Lavender
2021
DEC 1 saldo awal
8 retur Rp 15,400,000
Toko Marvello
2021
DEC 1 saldo awal
Toko Berlan
2021
DEC 1 saldo awal
21 Penghapusan piutang Rp 7,700,000
C001
SALDO
Rp 249,768,750
Rp -
Rp 289,712,500
C002
SALDO
Rp 228,112,500
Rp 517,825,000
Rp 502,425,000
Rp 274,312,500
Rp -
C003
SALDO
Rp 203,568,750
Rp -
Rp 224,743,750
C004
SALDO
Rp 15,400,000
Rp 7,700,000
PT. MANUNGGAL PT. JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE LIST OF ACCOUNT RECEIVABLE BALANCE
31 December 2014 December 2021
(IN RUPIAH) (IN RUPIAH)
CODE SUPPLIER BALANCE CODE CUSTOMER

0 PT. Dhirama Rp -
0 PT. Andara Rp -
0 0 Rp -
TOTAL Rp -
PT. MANUNGGAL PT. MANUNGGAL

LIST OF ACCOUNT RECEIVABLE BALANCE LIST OF ACCOUNT PAYABLE BALANCE
31 December 2014 December 2014
(IN RUPIAH) (IN RUPIAH)
CODE CUSTOMER BALANCE CODE CUSTOMER

0 Toko Armida Rp -
Toko Lavender Rp -
0 Toko Marvello Rp -
C004 Toko Berlan Rp -
TOTAL Rp -
PT. MANUNGGAL
PT.MANUNGGAL LIST OF INVENTORY CARD BALANCE
LIST OF INVENTORY BALANCE December 2014
31 December 2014 (IN RUPIAH)
(IN RUPIAH)
CODE CUSTOMER
CODE ITEM LIST BALANCE
LJ-1P Samsung Galaxy Fame Rp -
LJ-2P Samsung Galaxy V Rp -
TOTAL Rp -
YATAMA
ECEIVABLE BALANCE
ber 2021
UPIAH)
BALANCE
NUNGGAL
PAYABLE BALANCE
ber 2014
UPIAH)
BALANCE
NUNGGAL
RY CARD BALANCE
ber 2014
UPIAH)
BALANCE
PT. MANUNGGAL
BUKU BESAR HARTA
DECEMBER 2014
(IN RUPIAH)
ACC. NAME: Err:509

ACC. NAME: Err:509

ACC. NAME: Cash in Bank

ACC. NAME: Petty Cash
ACC. NAME: Account Receivable

ACC. NAME: Allowance for Doubtful Debt

ACC. NAME: Other Receivable

ACC. NAME: Merchandise Inventory
ACC. NAME: Office Supplies

ACC. NAME: Value Added Tax - In (VAT In)

ACC. NAME: Prepaid VAT
ACC. NAME: Err:509

ACC. NAME: Land

ACC. NAME: Building at Cost
ACC. NAME: Accum. Dep. - Building

ACC. NAME: Office Equipment at Cost

ACC. NAME: Accum. Dep. - Office Equipment

ACC. NAME: Vehicle at Cost
ACC. NAME: Accum. Dep. - Vehicle

ACC. NO: Err:509
SALDO
DEBIT CREDIT
ACC. NO: Err:509

SALDO
DEBIT CREDIT
ACC. NO: 11101

SALDO
DEBIT CREDIT
ACC. NO: 11102
SALDO
DEBIT CREDIT
ACC. NO: 11201

SALDO
DEBIT CREDIT
ACC. NO: 11202

SALDO
DEBIT CREDIT
ACC. NO: 11203

SALDO
DEBIT CREDIT
ACC. NO: 11301
SALDO
DEBIT CREDIT
ACC. NO: 11302

SALDO
DEBIT CREDIT
ACC. NO: 11401

SALDO
DEBIT CREDIT
ACC. NO: 11402
SALDO
DEBIT CREDIT
ACC. NO: Err:509

SALDO
DEBIT CREDIT
ACC. NO: 12101

SALDO
DEBIT CREDIT
ACC. NO: 12201
SALDO
DEBIT CREDIT
ACC. NO: 12202

SALDO
DEBIT CREDIT
ACC. NO: 12301

SALDO
DEBIT CREDIT
ACC. NO: 12302

SALDO
DEBIT CREDIT
ACC. NO: 12401
SALDO
DEBIT CREDIT
ACC. NO: 12402

SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR UTANG
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR MODAL
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR PENDAPATAN
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR HARGA POKOK PENJUALAN
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
LAN
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
CLOSING JOURNAL ENTRY
December 2014
(In Rupiah)
DATE DESCRIPTION REF DEBET CREDIT

PT. MANUNGGAL
ADJUSTING ENTRIES
December 2014
(In Rupiah)
DATE DESCRIPTION REF DEBIT KREDIT

PT. MANUNGGAL
BUKU BESAR BEBAN
DECMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR PENDAPATAN LAIN- LAIN
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
N
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
BUKU BESAR BEBAN LAIN - LAIN
DECEMBER 2014
(IN RUPIAH)
ACC. NAME:
ACC. NAME:
ACC. NAME:
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
ACC. NO:
SALDO
DEBIT CREDIT
PT. MANUNGGAL
TRIAL BALANCE
DECEMBER 2014
(IN RUPIAH)
ACC. NO ACC. NAME DEBIT CREDIT

PT. MANUNGGAL
PROFIT/LOSS STATEMENT
December 2014
(In Rupiah)
REVENUES
TOTAL REVENUES Rp -
COST OF GOODS SOLD
TOTAL COST OF GOODS SOLD Rp - (-)

GROSS PROFIT Rp -
OPERATING EXPENSE
TOTAL OPERATING EXPENSE (-)

OPERATING PROFIT
OTHER REVENUE AND GAINS
TOTAL OTHER REVENUE AND GAINS
OTHER EXPENSE AND LOSES

TOTAL OTHER EXPENSE AND LOSES (-)
NETT PROFIT BEFORE TAX
TAX EXPENSE
93100 #N/A (-)
NETT PROFIT AFTER TAX
PT. MANUNGGAL
CAPITAL STATEMENT
December 2014
(In Rupiah)
DESCRIPTION COMMOND STOCK RETAINED EARNING TOTAL

PT. MANUNGGAL
BALANCE SHEET
December 2014
(In Rupiah)
AKTIVA
ASSETS LIABILITIES
Current Assets Current Liabilities
TOTAL CURRENT LIABILITIES

Long Term Liabilities
TOTAL LIABILITIES
TOTAL CURRENT ASSETS EQUITY
Fixed Assets
TOTAL EQUITY
TOTAL FIXED ASSETS

TOTAL AKTIVA TOTAL PASS
AL
T
4
PASSIVA
LIABILITIES
Current Liabilities
TOTAL CURRENT LIABILITIES

Long Term Liabilities
TOTAL LIABILITIES
TOTAL EQUITY
TOTAL PASSIVA
PT. MANUNGGAL
CASH FLOW REPORT
December 2014
(In Rupiah)
CASH FLOW FROM OPERATING ACTIVITY

RECEIPT
Total Receipt
PAYMENT
Total Payment (-)

Total Cash From Operating Activity
CASH FLOW FROM INVESMENT ACTIVITY

RECEIPT
PAYMENT
Total Cash From Investment Activity
CASH FLOW FROM FINANCING ACTIVITY

RECEIPT
PAYMENT
Payment for Bank BNI'46 Medan Loan
Payment for credit card
Total Payment
Total Cash From Financing Activity
Increase Nett Cash
Cash, Per 01 December 2014
Cash, Per 31 December 2014
PT.
W
De
UNADJUSTED TRIAL BALANCE

ACC.NO ACCOUNT NAME
DEBIT KREDIT
PT. MANUNGGAL
WORKSHEET
December 2014
(In Rupiah)
ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT

DEBIT KREDIT DEBIT KREDIT DEBIT
INCOME STATEMENT BALANCE
KREDIT DEBIT KREDIT

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PT.

NO. ACC ACC. NAME

NO. ACC ACC. NAME DEBET CREDIT

Rp 188,125,000 Rp 263,375,000 Rp 26,337,500 Rp 188,125,000

Other Receivable Rp 1,875,000

Accrued Expense Rp 31,250,000

Accrued Expense Rp 2,625,000

DATE INVOICE NO. DESCRIPTION REF DEBET

11302 Rp 1,218,750 Rp 1,218,750

NAME : LEMARI PANJANG TIPE 1

15 72/PJ Toko marvello

20 089/Dr PT Dhirama 24 Rp 4,063,000

22 01/ND PT Dhirama -2 Rp 4,063,000

24 73/PJ Toko armida

26 130/AN PT Andara 10 Rp 4,025,000

NAME : LEMARI PANJANG TIPE 2

15 72/PJ Toko marvello

20 089/Dr PT Dhirama 15 Rp 5,942,500

24 73/PJ Toko armida

26 130/AN PT Jayatama 16 Rp 5,925,000

PT. Dhirama S001

PT. Andara S002

CODE SUPPLIER BALANCE CODE CUSTOMER

PT. MANUNGGAL PT. MANUNGGAL

CODE CUSTOMER BALANCE CODE CUSTOMER

ACC. NAME: Err:509

ACC. NAME: Err:509

ACC. NAME: Cash in Bank

ACC. NAME: Account Receivable

ACC. NAME: Allowance for Doubtful Debt

ACC. NAME: Other Receivable

ACC. NAME: Office Supplies

ACC. NAME: Value Added Tax - In (VAT In)

ACC. NAME: Err:509

ACC. NAME: Land

ACC. NAME: Accum. Dep. - Building

ACC. NAME: Office Equipment at Cost

ACC. NAME: Accum. Dep. - Office Equipment

ACC. NAME: Accum. Dep. - Vehicle

ACC. NO: Err:509

ACC. NO: 11101

ACC. NO: 11201

ACC. NO: 11202

ACC. NO: 11203

ACC. NO: 11302

ACC. NO: 11401

ACC. NO: Err:509

ACC. NO: 12101

ACC. NO: 12202

ACC. NO: 12301

ACC. NO: 12302

ACC. NO: 12402

DATE DESCRIPTION REF DEBET CREDIT

DATE DESCRIPTION REF DEBIT KREDIT

ACC. NO ACC. NAME DEBIT CREDIT

TOTAL COST OF GOODS SOLD Rp - (-)

TOTAL OPERATING EXPENSE (-)

TOTAL OTHER REVENUE AND GAINS

OTHER EXPENSE AND LOSES

DESCRIPTION COMMOND STOCK RETAINED EARNING TOTAL

TOTAL CURRENT LIABILITIES

TOTAL CURRENT ASSETS EQUITY

TOTAL FIXED ASSETS