UD BUANA

GENERAL LEDGER

Account: Cash In Bank GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 42,770,000

Account: Petty Cash GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 9,800,000

Account: Account Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 85,800,000

Account: Allowances for Bad Debts GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 11,800,000
 Account: Merchandise Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 520,000,000

Account: Store Supplies GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 9,800,000

Account: Prepaid Insurance GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 15,300,000

Account: Prepaid Rent GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 21,300,000
 Account: Prepaid Tax GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 15,000,000

Account: Equipment at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 63,300,000

Account: Equipment Accum Dep GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance

Account: Accounts Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance
 Account: Expense Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Income Tax Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance

Account: PPN Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Equipment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 350,000,000
 Account: Accumulated Depreciation - Equipment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Account Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Telephone & water Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Value Added Taxes - Out GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Income Tax Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Insurance Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Devidend Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: BCA Loan - Long Term maturity GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: BCA Loan - Long Term GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Cammond Stock GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Additional Paid In capital GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Retained Earning GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Devidend GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 80,000,000

Account: Income Summary GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Sales GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Sales discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 33,365,000
 Account: Sales Returns GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 87,500,000

Account: Sales Service GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Cost of sales GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 5,178,057,625

Account: Purchase Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Freigt Paid GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 9,000,000

Account: Wages & Salaries Expense (Sales) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 250,000,000

Account: Bad Debts- expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Depreciation Expense - Vehicles GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Advertising Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 12,935,000

Account: Rent Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 95,000,000

Account: Depreciation Expense - Building GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 125,000,000
 Account: Electricity Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 4,400,000

Account: Water & Telephone Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 45,000,000

Account: Utility Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 67,420,000

Account: Depreciation Expense - Equipment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Supplies Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Transportation Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 63,000,000

Account: Defected Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Interest Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Devidend Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Gain/loss on Sales Plant Assets GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -

Account: Late Fees Collected GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 Account: Bank Charges GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 25,000,000

Account: Interest Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 107,355,769

Account: Company Income Tax GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 27,372,500
 Account Number:
11100
Balance
Credit
-

Account Number:
11200
Balance
Credit
-

Account Number:
11300
Balance
Credit
-

Account Number:
11400
Balance
Credit
-
 Account Number:
11500
Balance
Credit
-

Account Number:
11600
Balance
Credit
-

Account Number:
11700
Balance
Credit
-

Account Number:
11800
Balance
Credit
-
 Account Number:
11900
Balance
Credit
-

Account Number:
12100
Balance
Credit
-

Account Number:
12110
Balance
Credit
16,500,000

Account Number:
2110
Balance
Credit
69,300,000
 Account Number:
21200
Balance
Credit
3,900,000

Account Number:
21300
Balance
Credit

Account Number:
13104
Balance
Credit
134,375,000

Account Number:
13105
Balance
Credit
-
 Account Number:
13106
Balance
Credit
155,000,000

Account Number:
21100
Balance
Credit
71,400,000

Account Number:
21102
Balance
Credit
-

Account Number:
21103
Balance
Credit
45,900,000
 Account Number:
21104
Balance
Credit
5,200,000

Account Number:
21105
Balance
Credit
121,750,000

Account Number:
21106
Balance
Credit
-

Account Number:
21107
Balance
Credit
23,605,769
 Account Number:
22101
Balance
Credit
175,925,000

Account Number:
31001
Balance
Credit
1,100,000,000

Account Number:
31002
Balance
Credit
550,000,000

Account Number:
31003
Balance
Credit
460,835,925.00
 Account Number:
31004
Balance
Credit
-

Account Number:
31005
Balance
Credit
-

Account Number:
41000
Balance
Credit
6,087,500,000

Account Number:
41001
Balance
Credit
-
 Account Number:
41002
Balance
Credit
-

Account Number:
42100
Balance
Credit
739,500,000.00

Account Number:
51000
Balance
Credit
-

Account Number:
51001
Balance
Credit
107,732,500.00
 Account Number:
51002
Balance
Credit
-

Account Number:
61100
Balance
Credit
-

Account Number:
61200
Balance
Credit
-

Account Number:
61300
Balance
Credit
-
 Account Number:
61400
Balance
Credit
-

Account Number:
61500
Balance
Credit
-

Account Number:
61600
Balance
Credit
-

Account Number:
62100
Balance
Credit
-
 Account Number:
62200
Balance
Credit
-

Account Number:
62300
Balance
Credit
-

Account Number:
62400
Balance
Credit
-

Account Number:
62500
Balance
Credit
-
 Account Number:
62600
Balance
Credit
-

Account Number:
62700
Balance
Credit
-

Account Number:
62800
Balance
Credit
-

Account Number:
81001
Balance
Credit
25,500,000
 Account Number:
81002
Balance
Credit
-

Account Number:
81003
Balance
Credit
59,500,000.00

Account Number:
81004
Balance
Credit
-

Account Number:
81005
Balance
Credit
6,941,000
 Account Number:
82001
Balance
Credit
-

Account Number:
82002
Balance
Credit
-

Account Number:
91002
Balance
Credit
-
 UD BUANA
RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 941,600,000 11500 744,909,935
51100 744,909,935 41100 856,000,000
21500 85,600,000

1,686,509,935 1,686,509,935

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 1,033,800,000 21100 1,137,180,000
21600 103,380,000

1,137,180,000 1,137,180,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41200 50,000,000 11300 55,000,000
21500 5,000,000 51100 44,500,000
11500 44,500,000 11500 41,000,000
21100 45,100,000 21600 4,100,000
 144,600,000 144,600,000

PETTY CASH
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
61000 675,000 11200 3,050,000
21200 975,000
11600 900,000
61800 500,000

3,050,000 3,050,000
 CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 586,900,000 11300 313,500,000
51100 212,000,000 41100 242,000,000
21500 24,200,000
11500 212,000,000
11400 7,200,000

798,900,000 798,900,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 355,300,000 11100 378,300,000
21200 2,500,000
21400 1,500,000
22100 16,000,000
91100 3,000,000
Amount 378,300,000 378,300,000