PANORAMA HIJAU

CHART OF ACCOUNT
MEI 2016

CODE ACCOUNT NAME ACCOUNT TYPE

110 Cash BANK
112 Account Receivable ACCOUNTS RECEIVABLE
115 Merchandise Inventory OTHER CURRENT ASSET
116 Estimate of Goods Return OTHER CURRENT ASSET
117 Prepaid Insurance OTHER CURRENT ASSET
118 Supplies OTHER CURRENT ASSET
123 Equipment OTHER CURRENT ASSET
124 Accumulation Depreciation OTHER CURRENT ASSET
125 Accumulation Depreciation of Equipment OTHER CURRENT ASSET
210 Account Payable ACCOUNTS PAYABLE
211 Salaries Payable OTHER CURRENT LIABILITY
212 Debt Refund OTHER CURRENT LIABILITY
310 Capital Lina Talisa EQUITY
311 Drawing Lina Talisa EQUITY
312 Income Summary INCOME
313 Purchase Discount INCOME
410 Sales INCOME
411 Sales Discount INCOME
510 Cost of Goods Sold COST OF SALES
511 Freight In COST OF SALES
520 Sales & Wages Expense EXPENSE
521 Advertising Expense EXPENSE
522 Depreciation Expense EXPENSE
523 Supplies Expense EXPENSE
529 Other Sales Expense EXPENSE
530 Office Salaries Expense EXPENSE
531 Rent Expense EXPENSE
532 Insurance Expense EXPENSE
539 Other Administration Expense EXPENSE
 PANORAMA HIJAU
TRIAL BALANCE, PER - 01 MEI 2016

CODE ACCOUNT NAME DEBIT

110 Cash Rp 83,600,000.00
112 Account Receivable Rp 233,900,000.00
115 Merchandise Inventory Rp 624,400,000.00
116 Estimate of Goods Return Rp 28,000,000.00
117 Prepaid Insurance Rp 16,800,000.00
118 Supplies Rp 11,400,000.00
123 Equipment Rp 569,500,000.00
124 Accumulation Depreciation
125 Accumulation Depreciation of Equipment
210 Account Payable
211 Salaries Payable
212 Debt Refund
310 Capital Lina Talisa
311 Drawing Lina Talisa Rp 135,000,000.00
312 Income Summary Rp -
313 Purchase Discount Rp -
410 Sales
411 Sales Discount Rp -
510 Cost of Goods Sold Rp 2,823,000,000.00
511 Freight In Rp -
520 Sales & Wages Expense Rp 664,800,000.00
521 Advertising Expense Rp 281,000,000.00
522 Depreciation Expense Rp -
523 Supplies Expense Rp -
529 Other Sales Expense Rp 12,600,000.00
530 Office Salaries Expense Rp 382,100,000.00
531 Rent Expense Rp 83,700,000.00
532 Insurance Expense Rp -
539 Other Administration Expense Rp 7,800,000.00
TOTAL ……………………. Rp 5,957,600,000.00

Selisih
MEI 2016

CREDIT

Rp -
Rp 56,700,000.00
Rp 96,600,000.00
Rp -
Rp 50,000,000.00
Rp 685,300,000.00

Rp -
Rp -
Rp 5,069,000,000.00
Rp -

Rp -

Rp 5,957,600,000.00

Rp -
 PANORAMA HI
GENERAL JOUR
MEI 2016

Date Invoice Description

2016 1 - Rent Expense
MEI Cash

3 - Merchandise Inventory
Account Payable

4 Merchandise Inventory
Cash

6 - Account Receivable
Sales
Cost of Goods Sold
Merchandise Inventory

7 - Cash
Account Receivable

10 - Cash
Sales
Cost of Goods Sold
Merchandise Inventory

13 - Account Payable
Cash
Merchandise Inventory

15 - Advertising Expense
Cash

16 - Cash
Sales Discount
Account Receivable

19 - Merchandise Inventory
Cash

19 - Account Payable
Cash

20 - Sales Return and Allowares

Cash
Merchandise Inventory
Cost Of Goods Sold

20 - Account Receivable
Sales
Cost of Goods Sold
 Merchandise Inventory

21 - Account Receivable
Cash
Membayar Biaya Pengiriman Barang

21 - Cash
Account Receivable

21 - Merchandise Inventory
Account Payable

24 - Account Payable
Merchandise Inventory
{ Rp 5.000.000 - ( Rp 5.000.000 x 1%)

26 - Sales Return and Allowances

Cash
Merchandise Inventory
Cost of Goods Sold

28 - Sales Wages Expense

Cash
Office Salaries Expense
Cash

29 - Supplies
Cash

30 - Account Receivable
Sales
Cost of Goods Sold
Merchandise Inventory

30 - Cash
Sales Discount
Account Receivable
{ Rp 108.900.000 + Rp 2.300.000 }

31 - Account Payable
Cash
Marchandise Inventory
{ Rp 88.000.000 - Rp 4.950.000 }

DEBIT
ACC. NO
531
115
511
112
510
 110
210
521
411
212
520
530
118
TOTAL
NORAMA HIAJU
NERAL JOURNAL
MEI 2016
System Perpetual
Pos
Debit Credit
Ref
531 Rp 5,000,000.00
110 Rp 5,000,000.00

115 Rp 36,000,000.00
210 Rp 36,000,000.00

511 Rp 600,000.00
110 Rp 600,000.00

112 Rp 68,500,000.00
410 Rp 68,500,000.00
510 Rp 41,000,000.00
115 Rp 41,000,000.00

110 Rp 22,300,000.00
112 Rp 22,300,000.00

110 Rp 54,000,000.00
410 Rp 54,000,000.00
510 Rp 32,000,000.00
115 Rp 32,000,000.00

210 Rp 36,000,000.00
110 Rp 35,280,000.00
313 Rp 720,000.00

521 Rp 11,000,000.00
110 Rp 11,000,000.00

110 Rp 67,130,000.00
411 Rp 1,370,000.00
112 Rp 68,500,000.00

115 Rp 18,700,000.00
110 Rp 18,700,000.00

210 Rp 33,450,000.00
110 Rp 33,450,000.00

212 Rp 13,500,000.00
110 Rp 13,500,000.00
115 Rp 8,000,000.00
116 Rp 8,000,000.00

112 Rp 110,000,000.00
410 Rp 110,000,000.00
510 Rp 70,000,000.00
 115 Rp 70,000,000.00

112 Rp 2,300,000.00
110 Rp 2,300,000.00

110 Rp 42,900,000.00
112 Rp 42,900,000.00

115 Rp 88,000,000.00
210 Rp 88,000,000.00

210 Rp 4,950,000.00
115 Rp 4,950,000.00
0 x 1%)

212 Rp 7,500,000.00
110 Rp 7,500,000.00
115 Rp 4,800,000.00
510 Rp 4,800,000.00

520 Rp 56,000,000.00
110 Rp 56,000,000.00
530 Rp 29,000,000.00
110 Rp 29,000,000.00

118 Rp 2,400,000.00
110 Rp 2,400,000.00

112 Rp 78,750,000.00
410 Rp 78,750,000.00
510 Rp 47,000,000.00
115 Rp 47,000,000.00

110 Rp 111,200,000.00
411 Rp 1,100,000.00
112 Rp 112,300,000.00
.000 }

210 Rp 83,050,000.00
110 Rp 82,170,000.00
313 Rp 880,000.00
000 }
TOTAL ……………………. Rp 1,187,500,000.00 Rp 1,187,500,000.00

RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL
Rp 5,000,000.00 110 Rp 296,900,000.00
Rp 155,500,000.00 210 Rp 124,000,000.00
Rp 600,000.00 410 Rp 311,250,000.00
Rp 259,550,000.00 115 Rp 194,950,000.00
Rp 190,000,000.00 112 Rp 246,000,000.00
Rp 297,530,000.00 313 Rp 1,600,000.00
Rp 157,450,000.00 116 Rp 8,000,000.00
Rp 11,000,000.00 510 Rp 4,800,000.00
Rp 2,470,000.00
Rp 21,000,000.00
Rp 56,000,000.00
Rp 29,000,000.00
Rp 2,400,000.00
Rp 1,187,500,000.00 TOTAL Rp 1,187,500,000.00
 PANORAMA HIJA
BUKU BESAR UMU
MEI 2016
Nama : Cash
TANGGAL KETERANGAN REF
MEI Saldo Awal 110
1 - 110
4 - 110
7 - 110
10 - 110
13 - 110
15 - 110
16 - 110
19 - 110
19 - 110
20 - 110
21 - 110
21 - 110
26 - 110
28 - 110
29 - 110
30 - 110
31 - 110

Nama : Account Receivable

TANGGAL KETERANGAN REF
MEI Saldo Awal 112
6 - 112
7 - 112
16 - 112
20 - 112
21 - 112
21 - 112
30 - 112
30 - 112

Nama : Merchandise Inventory

TANGGAL KETERANGAN REF
MEI Saldo Awal 115
3 - 115
 6 - 115
10 - 115
19 - 115
20 - 115
20 - 115
21 - 115
24 - 115
26 - 115
30 - 115
31 Jurnal Penyesuaian 115

Nama : Estimate of Goods Return

TANGGAL KETERANGAN REF
MEI Saldo Awal 116
20 - 116
26 - 116

Nama : Prepaid Insurance

TANGGAL KETERANGAN REF
MEI Saldo Awal 117
31 Jurnal Penyesuaian 117

Nama : Supplies
TANGGAL KETERANGAN REF
MEI Saldo Awal 118
29 118
31 Jurnal Penyesuaian 118

Nama : Equipment
TANGGAL KETERANGAN REF
MEI Saldo Awal 123

Nama : Accumulation Depreciation

TANGGAL KETERANGAN REF
MEI Saldo Awal 124
31 Jurnal Penyesuaian 124

Nama : Accumulation Depreciation of Equipment

TANGGAL KETERANGAN REF
 TANGGAL KETERANGAN REF
MEI Saldo Awal 125
31 Jurnal Penyesuaian 125

Nama : Account Payable

TANGGAL KETERANGAN REF
MEI Saldo Awal 210
3 - 210
13 - 210
19 - 210
21 - 210
24 - 210
31 - 210

Nama : Salaries Payable

TANGGAL KETERANGAN REF
MEI Saldo Awal 211
31 Jurnal Penyesuaian 211

Nama : Debt Refund

TANGGAL KETERANGAN REF
MEI Saldo Awal 212
20 - 212
26 - 212

Nama : Capital Lina Talisa

TANGGAL KETERANGAN REF
MEI Saldo Awal 310

Nama : Drawing Lina Talisa

TANGGAL KETERANGAN REF
MEI Saldo Awal 311
31 Jurnal Penutup 311

Nama : Income Summary

TANGGAL KETERANGAN REF
MEI Saldo Awal 312
 31 Jurnal Penutup 312
31 Jurnal Penutup 312
31 Jurnal Penutup 312

Nama : Purchase Discount

TANGGAL KETERANGAN REF
MEI Saldo Awal 313
13 - 412
31 - 412
31 Jurnal Penutup 412

Nama : Sales
TANGGAL KETERANGAN REF
MEI Saldo Awal 410
6 - 410
10 - 410
20 - 410
30 - 410
31 Jurnal Penyesuaian 410
31 Jurnal Penutup 410

Nama : Sales Discount

TANGGAL KETERANGAN REF
MEI Saldo Awal 411
16 - 411
30 - 411
31 Jurnal Penutup 411

Nama : Cost of Goods Sold

TANGGAL KETERANGAN REF
MEI Saldo Awal 510
6 - 510
10 - 510
20 - 510
30 - 510
31 Jurnal Penyesuaian 510
31 Jurnal Penutup 510

Nama : Freight In
TANGGAL KETERANGAN REF
 TANGGAL KETERANGAN REF
MEI Saldo Awal 511
4 - 511
31 Jurnal Penutup 511

Nama : Sales & Wages Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 520
28 - 520
31 Jurnal Penutup 520

Nama : Advertising Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 521
15 - 521
31 Jurnal Penutup 521

Nama : Depreciation Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 522
31 Jurnal Penyesuaian 522
31 Jurnal Penutup 522

Nama : Supplies Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 523
31 Jurnal Penyesuaian 523
31 Jurnal Penutup 523

Nama : Other Sales Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 529
31 Jurnal Penutup 529

Nama : Office Salaries Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 530
 28 - 530
31 Jurnal Penyesuaian 530
31 Jurnal Penutup 530

Nama : Rent Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 531
1 - 531
31 Jurnal Penutup 531

Nama : Insurance Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 532
31 Jurnal Penyesuaian 532
31 Jurnal Penutup 532

Nama : Other Administration Expense

TANGGAL KETERANGAN REF
MEI Saldo Awal 539
31 Jurnal Penutup 539
 PANORAMA HIJAU
BUKU BESAR UMUM
MEI 2016
No.: 110
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 83,600,000.00
Rp 5,000,000.00 Rp 78,600,000.00
Rp 600,000.00 Rp 78,000,000.00
Rp 22,300,000.00 Rp 100,300,000.00
Rp 54,000,000.00 Rp 154,300,000.00
Rp 35,280,000.00 Rp 119,020,000.00
Rp 11,000,000.00 Rp 108,020,000.00
Rp 67,130,000.00 Rp 175,150,000.00
Rp 18,700,000.00 Rp 156,450,000.00
Rp 33,450,000.00 Rp 123,000,000.00
Rp 13,500,000.00 Rp 109,500,000.00
Rp 2,300,000.00 Rp 107,200,000.00
Rp 42,900,000.00 Rp 150,100,000.00
Rp 7,500,000.00 Rp 142,600,000.00
Rp 85,000,000.00 Rp 57,600,000.00
Rp 2,400,000.00 Rp 55,200,000.00
Rp 111,200,000.00 Rp 166,400,000.00
Rp 82,170,000.00 Rp 84,230,000.00

No.: 112
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 233,900,000.00
Rp 68,500,000.00 Rp 302,400,000.00
Rp 22,300,000.00 Rp 280,100,000.00
Rp 68,500,000.00 Rp 211,600,000.00
Rp 110,000,000.00 Rp 321,600,000.00
Rp 2,300,000.00 Rp 323,900,000.00
Rp 42,900,000.00 Rp 281,000,000.00
Rp 78,750,000.00 Rp 359,750,000.00
Rp 112,300,000.00 Rp 247,450,000.00

No.: 115
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 624,400,000.00
Rp 36,000,000.00 Rp 660,400,000.00
 Rp 41,000,000.00 Rp 619,400,000.00
Rp 32,000,000.00 Rp 587,400,000.00
Rp 18,700,000.00 Rp 606,100,000.00
Rp 8,000,000.00 Rp 614,100,000.00
Rp 70,000,000.00 Rp 544,100,000.00
Rp 88,000,000.00 Rp 632,100,000.00
Rp 4,950,000.00 Rp 627,150,000.00
Rp 4,800,000.00 Rp 631,950,000.00
Rp 47,000,000.00 Rp 584,950,000.00
Rp 49,950,000.00 Rp 535,000,000.00

No.: 116
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 28,000,000.00
Rp 8,000,000.00 Rp 20,000,000.00
Rp 4,800,000.00 Rp 15,200,000.00

No.: 117
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 16,800,000.00
Rp 12,000,000.00 Rp 4,800,000.00

No.: 118
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 11,400,000.00
Rp 2,400,000.00 Rp 13,800,000.00
Rp 9,800,000.00 Rp 4,000,000.00

No.: 123
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 569,500,000.00

No.: 124
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 14,000,000.00 Rp 14,000,000.00

No.: 125
SALDO
DEBIT CREDIT
 DEBIT CREDIT
DEBIT CREDIT
Rp 56,700,000.00
Rp 14,000,000.00 Rp 70,700,000.00

No.: 210
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 96,600,000.00
Rp 36,000,000.00 Rp 132,600,000.00
Rp 36,000,000.00 Rp 96,600,000.00
Rp 33,450,000.00 Rp 63,150,000.00
Rp 88,000,000.00 Rp 151,150,000.00
Rp 4,950,000.00 Rp 146,200,000.00
Rp 83,050,000.00 Rp 63,150,000.00

No.: 211
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 13,600,000.00 Rp 13,600,000.00

No.: 212
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 50,000,000.00
Rp 13,500,000.00 Rp 36,500,000.00
Rp 7,500,000.00 Rp 29,000,000.00

No.: 310
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 685,300,000.00

No.: 311
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 135,000,000.00
Rp 135,000,000.00 Rp -

No.: 312
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
 Rp 5,321,850,000.00 Rp 5,321,850,000.00
Rp 4,588,420,000.00 Rp 733,430,000.00
Rp 1,283,730,000.00 Rp 550,300,000.00

No.: 313
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 720,000.00 Rp 720,000.00
Rp 880,000.00 Rp 1,600,000.00
Rp 1,600,000.00 Rp -

No.: 410
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 5,069,000,000.00
Rp 68,500,000.00 Rp 5,137,500,000.00
Rp 54,000,000.00 Rp 5,191,500,000.00
Rp 110,000,000.00 Rp 5,301,500,000.00
Rp 78,750,000.00 Rp 5,380,250,000.00
Rp 60,000,000.00 Rp 5,320,250,000.00
Rp 5,320,250,000.00 Rp -

No.: 411
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 1,370,000.00 Rp 1,370,000.00
Rp 1,100,000.00 Rp 2,470,000.00
Rp 2,470,000.00 Rp -

No.: 510
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 2,823,000,000.00
Rp 41,000,000.00 Rp 2,864,000,000.00
Rp 32,000,000.00 Rp 2,896,000,000.00
Rp 70,000,000.00 Rp 2,966,000,000.00
Rp 47,000,000.00 Rp 3,013,000,000.00
Rp 10,050,000.00 Rp 3,002,950,000.00
Rp 3,002,950,000.00 Rp -

No.: 511
SALDO
DEBIT CREDIT
 DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 600,000.00 Rp 600,000.00
Rp 600,000.00 Rp -

No.: 520
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 664,800,000.00
Rp 56,000,000.00 Rp 720,800,000.00
Rp 720,800,000.00 Rp -

No.: 521
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 281,000,000.00
Rp 11,000,000.00 Rp 292,000,000.00
Rp 292,000,000.00 Rp -

No.: 522
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 14,000,000.00 Rp 14,000,000.00
Rp 14,000,000.00 Rp -

No.: 523
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 9,800,000.00 Rp 9,800,000.00
Rp 9,800,000.00 Rp -

No.: 529
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 12,600,000.00
Rp 12,600,000.00 Rp -

No.: 530
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 382,100,000.00
Rp 29,000,000.00 Rp 411,100,000.00
Rp 6,600,000.00 Rp 417,700,000.00
Rp 417,700,000.00 Rp -

No.: 531
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 83,700,000.00
Rp 5,000,000.00 Rp 88,700,000.00
Rp 88,700,000.00 Rp -

No.: 532
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp -
Rp 12,000,000.00 Rp 12,000,000.00
Rp 12,000,000.00 Rp -

No.: 539
SALDO
DEBIT CREDIT
DEBIT CREDIT
Rp 7,800,000.00
Rp 7,800,000.00 Rp -
 PANORAMA HIJAU
TRIAL BALANCE, PER - 31 MEI 2016

CODE ACCOUNT NAME DEBIT

110 Cash Rp 84,230,000.00
112 Account Receivable Rp 247,450,000.00
115 Merchandise Inventory Rp 584,950,000.00
116 Estimate of Goods Return Rp 15,200,000.00
117 Prepaid Insurance Rp 16,800,000.00
118 Supplies Rp 13,800,000.00
123 Equipment Rp 569,500,000.00
124 Accumulation Depreciation
125 Accumulation Depreciation of Equipment
210 Account Payable
211 Salaries Payable
212 Debt Refund
310 Capital Lina Talisa
311 Drawing Lina Talisa Rp 135,000,000.00
312 Income Summary Rp -
313 Purchase Discount
410 Sales
411 Sales Discount Rp 2,470,000.00
510 Cost of Goods Sold Rp 3,013,000,000.00
511 Freight In Rp 600,000.00
520 Sales & Wages Expense Rp 720,800,000.00
521 Advertising Expense Rp 292,000,000.00
522 Depreciation Expense Rp -
523 Supplies Expense Rp -
529 Other Sales Expense Rp 12,600,000.00
530 Office Salaries Expense Rp 411,100,000.00
531 Rent Expense Rp 88,700,000.00
532 Insurance Expense Rp -
539 Other Administration Expense Rp 7,800,000.00
TOTAL ……………………. Rp 6,216,000,000.00

Selisih
MEI 2016

CREDIT

Rp -
Rp 56,700,000.00
Rp 63,150,000.00
Rp -
Rp 29,000,000.00
Rp 685,300,000.00

Rp -
Rp 1,600,000.00
Rp 5,380,250,000.00

Rp 6,216,000,000.00

Rp -
 PANORAMA HIJAU
ADJUSTMENT JOURNAL
31 MEI 2016

DATE ACCOUNT NAME REF

2016 a. Cost of Goods Sold 510
MEI Merchandise Inventory 115
{ Rp 584.950.000 - Rp 570.000.000 }

b. Insurance Expense 532

Prepaid Insurance 117

c. Supplies Expense 523

Supplies 118
{ Rp 13.800.000 - Rp 4.000.000 }

d. Depreciation Expense 522

Accumulation Depreciation 124

e. Sales & Wages Expense 520

Office Salaries Expense 530
Salaries Payable 211

f. Sales 410
Cost of Goods Sold 510

g. Cost of Goods Sold 510

Merchandise Inventory 115

JUMLAH
AU
RNAL

DEBIT CREDIT
Rp 14,950,000.00
Rp 14,950,000.00

Rp 12,000,000.00
Rp 12,000,000.00

Rp 9,800,000.00
Rp 9,800,000.00

Rp 14,000,000.00
Rp 14,000,000.00

Rp 7,000,000.00
Rp 6,600,000.00
Rp 13,600,000.00

Rp 60,000,000.00
Rp 60,000,000.00

Rp 35,000,000.00
Rp 35,000,000.00

Rp 159,350,000.00 Rp 159,350,000.00

Selisih Rp -
 PANORAMA HIJAU
TRIAL BALANCE, PER - 31 MEI 2016

CODE ACCOUNT NAME DEBIT

110 Cash Rp 84,230,000.00
112 Account Receivable Rp 247,450,000.00
115 Merchandise Inventory Rp 535,000,000.00
116 Estimate of Goods Return Rp 15,200,000.00
117 Prepaid Insurance Rp 4,800,000.00
118 Supplies Rp 4,000,000.00
123 Equipment Rp 569,500,000.00
124 Accumulation Depreciation
125 Accumulation Depreciation of Equipment
210 Account Payable
211 Salaries Payable
212 Debt Refund
310 Capital Lina Talisa
311 Drawing Lina Talisa Rp 135,000,000.00
312 Income Summary Rp -
313 Purchase Discount
410 Sales
411 Sales Discount Rp 2,470,000.00
510 Cost of Goods Sold Rp 3,002,950,000.00
511 Freight In Rp 600,000.00
520 Sales & Wages Expense Rp 727,800,000.00
521 Advertising Expense Rp 292,000,000.00
522 Depreciation Expense Rp 14,000,000.00
523 Supplies Expense Rp 9,800,000.00
529 Other Sales Expense Rp 12,600,000.00
530 Office Salaries Expense Rp 417,700,000.00
531 Rent Expense Rp 88,700,000.00
532 Insurance Expense Rp 12,000,000.00
539 Other Administration Expense Rp 7,800,000.00
TOTAL ……………………. Rp 6,183,600,000.00

Selisih
MEI 2016

CREDIT

Rp -
Rp 70,700,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 29,000,000.00
Rp 685,300,000.00

Rp -
Rp 1,600,000.00
Rp 5,320,250,000.00

Rp 6,183,600,000.00

Rp -
 NERACA SALDO
CODE ACCOUNT NAME
DEBIT
110 Cash Rp 84,230,000.00
112 Account Receivable Rp 247,450,000.00
115 Merchandise Inventory Rp 584,950,000.00
116 Estimate of Goods Return Rp 15,200,000.00
117 Prepaid Insurance Rp 16,800,000.00
118 Supplies Rp 13,800,000.00
123 Equipment Rp 569,500,000.00
124 Accumulation Depreciation
125 Accumulation Depreciation of Equipment
210 Account Payable
211 Salaries Payable
212 Debt Refund
310 Capital Lina Talisa
311 Drawing Lina Talisa Rp 135,000,000.00
312 Income Summary Rp -
313 Purchase Discount
410 Sales
411 Sales Discount Rp 2,470,000.00
510 Cost of Goods Sold Rp 3,013,000,000.00
511 Freight In Rp 600,000.00
520 Sales & Wages Expense Rp 720,800,000.00
521 Advertising Expense Rp 292,000,000.00
522 Depreciation Expense Rp -
523 Supplies Expense Rp -
529 Other Sales Expense Rp 12,600,000.00
530 Office Salaries Expense Rp 411,100,000.00
531 Rent Expense Rp 88,700,000.00
532 Insurance Expense Rp -
539 Other Administration Expense Rp 7,800,000.00
Total….................................................
Rp 6,216,000,000.00
Laba…..............................................................................................................................................

Grand Total….................................................................................................................................
 PANORAMA HIJAU
NERACA LAJUR
MEI 2016

NERACA SALDO AYAT JURNAL PENYESUAIAN

CREDIT DEBIT CREDIT

Rp 49,950,000.00

Rp 12,000,000.00
Rp 9,800,000.00

Rp -
Rp 56,700,000.00 Rp 14,000,000.00
Rp 63,150,000.00
Rp - Rp 13,600,000.00
Rp 29,000,000.00
Rp 685,300,000.00

Rp -
Rp 1,600,000.00
Rp 5,380,250,000.00 Rp 60,000,000.00

Rp 10,050,000.00

Rp 7,000,000.00

Rp 14,000,000.00
Rp 9,800,000.00

Rp 6,600,000.00

Rp 12,000,000.00

Rp 6,216,000,000.00 Rp 109,400,000.00 Rp 109,400,000.00

................................................................................................................................................................................

................................................................................................................................................................................
ANORAMA HIJAU
NERACA LAJUR
MEI 2016

NERACA SALDO SETELAH DI SESUAIKAN LABA / RUGI

DEBIT CREDIT DEBIT
Rp 84,230,000.00
Rp 247,450,000.00
Rp 535,000,000.00
Rp 15,200,000.00
Rp 4,800,000.00
Rp 4,000,000.00
Rp 569,500,000.00
Rp -
Rp 70,700,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 29,000,000.00
Rp 685,300,000.00
Rp 135,000,000.00
Rp - Rp -
Rp 1,600,000.00
Rp 5,320,250,000.00
Rp 2,470,000.00 Rp 2,470,000.00
Rp 3,002,950,000.00 Rp 3,002,950,000.00
Rp 600,000.00 Rp 600,000.00
Rp 727,800,000.00 Rp 727,800,000.00
Rp 292,000,000.00 Rp 292,000,000.00
Rp 14,000,000.00 Rp 14,000,000.00
Rp 9,800,000.00 Rp 9,800,000.00
Rp 12,600,000.00 Rp 12,600,000.00
Rp 417,700,000.00 Rp 417,700,000.00
Rp 88,700,000.00 Rp 88,700,000.00
Rp 12,000,000.00 Rp 12,000,000.00
Rp 7,800,000.00 Rp 7,800,000.00

Rp 6,183,600,000.00 Rp 6,183,600,000.00 Rp 4,588,420,000.00

...................................................................................................
Rp 731,830,000.00
...................................................................................................
Rp 5,320,250,000.00

Selisih
LABA / RUGI NERACA / POSISI KEUANGAN
CREDIT DEBIT CREDIT
Rp 84,230,000.00
Rp 247,450,000.00
Rp 535,000,000.00
Rp 15,200,000.00
Rp 4,800,000.00
Rp 4,000,000.00
Rp 569,500,000.00
Rp -
Rp 70,700,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 29,000,000.00
Rp 685,300,000.00
Rp 135,000,000.00
Rp - Rp -
Rp - Rp 1,600,000.00
Rp 5,320,250,000.00

Rp 5,320,250,000.00 Rp 1,595,180,000.00 Rp 863,350,000.00

 Rp 731,830,000.00

Rp 5,320,250,000.00 Rp 1,595,180,000.00 Rp 1,595,180,000.00

Rp - Selisih Rp -
 PANORAMA HIJAU
LAPORAN LABA RUGI
Untuk Periode Yang Berakhir 31 Mei 2016
Income
- Sales Rp 5,320,250,000.00
- Purchase Discount Rp 1,600,000.00
Net Sales
- Cost of Goods Sold Rp 3,002,950,000.00
- Freight Out Rp 600,000.00

Gross Profit
Expense
- Sales & Wages Expense Rp 727,800,000.00
- Advertising Expense Rp 292,000,000.00
- Depreciation Expense Rp 14,000,000.00
- Supplies Expense Rp 9,800,000.00
- Other Sales Expense Rp 12,600,000.00
- Office Salaries Expense Rp 417,700,000.00
- Rent Expense Rp 88,700,000.00
- Insurance Expense Rp 12,000,000.00
- Other Administration Expense Rp 7,800,000.00
- Sales Discount Rp 2,470,000.00
Total Expense

Net Profit
016

Rp 5,321,850,000.00

-Rp 3,003,550,000.00
Rp 2,318,300,000.00

Rp 1,584,870,000.00

Rp 733,430,000.00
 PANORAMA HIJAU
LAPORAN PERUBAHAN EKUITAS
PER - 31 MEI 2016
Capital Lina Talisa

Net Profit Rp 733,430,000.00

Drawing Lina Talisa Rp 135,000,000.00

Capital Increase
Capital Lina Talisa
UITAS

Rp 685,300,000.00

Rp 598,430,000.00
Rp 1,283,730,000.00
 PANORAMA HIA
LAPORAN PERUBAHAN POSISI KE
PER - 31 MEI 201
Current Assets
- Cash Rp 84,230,000.00
- Account Receivable Rp 247,450,000.00
- Merchandise Inventory Rp 535,000,000.00
- Estimate of Goods Return Rp 15,200,000.00
- Prepaid Insurance Rp 4,800,000.00
- Supplies Rp 4,000,000.00
- Accumulation Depreciation Rp -

Total Current Assets Rp 890,680,000.00

Fixed Assets
- Equipment Rp 569,500,000.00
- Accumulation Depreciation of Equipment -Rp 70,700,000.00
Total Fixed Assets Rp 498,800,000.00

Total Aktiva Rp 1,389,480,000.00

ANORAMA HIAJU
HAN POSISI KEUANGAN / NERACA
ER - 31 MEI 2016
Current Liability
- Account Payable Rp 63,150,000.00
- Salaries Payable Rp 13,600,000.00
- Debt Refund Rp 29,000,000.00

Total Current Liability Rp 105,750,000.00

Long Term Liability

- Rp - Rp -
Capital Lina Talisa Rp 1,283,730,000.00

Total Passiva Rp 1,389,480,000.00

Selisih Rp -
 PANORAMA HIJAU
CLOSING JOURNAL
PER-31 MEI 2016

DATE DESCRIPTION REF

2016 31 Sales
MEI Purchase Discount
Income Summary

31 Income Summary
Cost of Goods Sold
Freight In
Sales & Wages Expense
Advertising Expense
Depreciation Expense
Supplies Expense
Other Sales Expense
Office Salaries Expense
Rent Expense
Insurance Expense
Other Administration Expense
Sales Discount

31 Income Summary
Capital Lina Talisa

31 Capital Lina Talisa

Drawing Lina Talisa
BALANCE
MA HIJAU
JOURNAL
MEI 2016

DEBIT CREDIT
Rp 5,320,250,000.00
Rp 1,600,000.00
Rp 5,321,850,000.00

Rp 4,588,420,000.00
Rp 3,002,950,000.00
Rp 600,000.00
Rp 727,800,000.00
Rp 292,000,000.00
Rp 14,000,000.00
Rp 9,800,000.00
Rp 12,600,000.00
Rp 417,700,000.00
Rp 88,700,000.00
Rp 12,000,000.00
Rp 7,800,000.00
Rp 2,470,000.00

Rp 1,283,730,000.00
Rp 1,283,730,000.00

Rp 135,000,000.00
Rp 135,000,000.00
Rp 11,329,000,000.00 Rp 11,329,000,000.00

Selisih Rp -
 PANORAMA HIJAU
POST CLOSING TRIAL BALANCE
31 MEI 2016

CODE ACCOUNT NAME DEBIT

110 Cash Rp 84,230,000.00
112 Account Receivable Rp 247,450,000.00
115 Merchandise Inventory Rp 535,000,000.00
116 Estimate of Goods Return Rp 15,200,000.00
117 Prepaid Insurance Rp 4,800,000.00
118 Supplies Rp 4,000,000.00
123 Equipment Rp 569,500,000.00
124 Accumulation Depreciation
125 Accumulation Depreciation of Equipment
210 Account Payable
211 Salaries Payable
212 Debt Refund
310 Capital Lina Talisa
TOTAL ……………………. Rp 1,460,180,000.00

Selisih
ANCE

CREDIT

Rp -
Rp 70,700,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 29,000,000.00
Rp 1,283,730,000.00
Rp 1,460,180,000.00

Rp -