PT ROYAL ELEKTRONIK

TRIAL BALANCE

NOVEMBER 30, 2019

KODE NAMA AKUN DEBET KREDIT
1-1101 Cash in Bank Rp 596,700,000
1-1102 Petty Cash Rp 10,000,000
1-1201 Accounts Receivable Rp 1,140,700,000
1-1202 Allowance for Doubtful Debt Rp 11,400,000
1-1300 Merchandise Inventory Rp 1,105,500,000
1-1400 Office Supplies Rp 46,800,000
1-1500 Prepaid Rent Rp 50,000,000
1-1600 Prepaid Insurance Rp 12,000,000
1-1700 Prepaid Income Tax Rp 90,000,000
1-1800 Vat Income
1-1900 Stock Investment Rp 420,000,000
1-2100 Land Rp 750,000,000
1-2201 Building Rp 2,160,000,000
1-2202 Accum. Dep. Building Rp 162,000,000
1-2301 Vehicle Rp 720,000,000
1-2302 Accum. Dep. Vehicle Rp 135,000,000
1-2401 Equipment Rp 480,000,000
1-2402 Accum. Dep. Equipment Rp 90,000,000
2-1100 Accounts Payable Rp 882,200,000
2-1200 Accrued Expense Rp 3,500,000
2-1300 Vat Payable Rp 23,500,000
2-1400 Vat Outcome
2-2100 Bank's Loan Rp 500,000,000
3-1100 Common Stock Rp 3,000,000,000
3-1200 Retained Earning Rp 275,500,000
4-1100 Sales of Merchandise Rp 15,442,250,000
4-1200 Freight Collacted
4-1300 Sales Discount Rp 30,500,000
4-1400 Sales Return
5-1100 Cost of Goods Sold Rp 12,140,000,000
5-1200 Freight Paid Rp 18,200,000
5-1300 Purchase Discount Rp 22,000,000
5-1400 Purchase Return
6-1100 Advertising Expense Rp 38,000,000
6-1200 Promotion Expense Rp 25,000,000
6-1300 Telp, Elect, & Water Expense Rp 29,400,000
6-1400 Rent Expense Rp 10,000,000
6-1500 Office Supplies Expense Rp 36,000,000
6-1600 Maintenance Expense Rp 17,500,000
6-1700 Bad Debt Expense Rp 11,400,000
6-1800 Depreciation Expense Rp 387,000,000
6-1900 Insurance Expense Rp 24,000,000
6-2100 Wages & Salaries Sales Exp Rp 91,800,000
6-2200 Wages & Salaries Adm. Exp Rp 83,400,000
6-9000 Other Expense Rp 16,200,000
8-1000 Interest Income Rp 12,000,000
9-1000 Interest Expense Rp 11,000,000
9-2000 Bank Service Charge Rp 8,250,000
9-3000 Income Tax Expense
Jumlah ........................ Rp 20,559,350,000 Rp 20,559,350,000
Nama : Niluh Amzat Balqis Amiroh
Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
PURCHASE JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2019 7 FPB12-01 PT GEA RSA 241,200,000 24,120,000 265,320,000

DEC 13 FPB12-02 PT Sharp 243,600,000 24,360,000 267,960,000

TOTAL……………. 484,800,000 48,480,000 533,280,000

ACCOUNT NUMBER …………… 1-1300 1-1800 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 484,800,000 2-1100 533,280,000
1-1800 48,480,000

TOTAL 533,280,000 TOTAL 533,280,000

 PT ROYAL ELEKTRONIK
SALES JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2019 1 FPJ12-01 Arjuna Elektronik 137,280,000 124,800,000 12,480,000

DEC 5 FPJ12-02 Electronic City 167,750,000 152,500,000 15,250,000
12 FPJ12-03 Tri Jaya Elektronik 150,040,000 136,400,000 13,640,000
15 FPJ12-04 Tri Jaya Elektronik 87,230,000 79,300,000 7,930,000
22 FPJ12-05 Arjuna Elektronik 132,330,000 120,300,000 12,030,000
23 FPJ12-06 Electronic City 125,950,000 114,500,000 11,450,000
28 FPJ12-07 Arjuna Elektronik 125,950,000 114,500,000 11,450,000

TOTAL …………… 926,530,000 842,300,000 84,230,000

ACCOUNT NUMBER……………. 1-1201 4-1100 2-1400

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1201 926,530,000 4-1100 842,300,000
2-1400 84,230,000

TOTAL 926,530,000 TOTAL 926,530,000

 PT ROYAL ELEKTRONIK
GENERAL JOURNAL
DECEMBER 2019
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2019 1 Cost of Goods Sold Rp 104,700,000
DEC Merchandise Inventory Rp 104,700,000
5 Cost of Goods Sold Rp 127,900,000
Merchandise Inventory Rp 127,900,000
6 Cost of Goods Sold Rp 36,400,000
Merchandise Inventory Rp 36,400,000
12 Cost of Goods Sold Rp 114,400,000
Merchandise Inventory Rp 114,400,000
15 Cost of Goods Sold Rp 66,500,000
Merchandise Inventory Rp 66,500,000
22 Cost of Goods Sold Rp 100,900,000
Merchandise Inventory Rp 100,900,000
23 Cost of Goods Sold Rp 96,000,000
Merchandise Inventory Rp 96,000,000
28 Cost of Goods Sold Rp 96,000,000
Merchandise Inventory Rp 96,000,000

TOTAL ……………………. 742,800,000 742,800,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 742,800,000 1-1300 742,800,000

TOTAL TOTAL
 PT ROYAL ELEKTRONIK
CASH RECEIPT JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2019 2 BKM12-01 Arjuna Elektronik 104,500,000 104,500,000

DEC 4 BKM12-02 Electronic City 101,200,000 101,200,000
6 NK12-01 Pelanggan Tunai 47,740,000 Sales of Merchandise 4-1100 43400000
Vat Out 2-1400 4,340,000
8 BKM12-03 Tri Jaya Elektronik 95,700,000 95,700,000
9 BKM12-04 Aji Jaya Elektronik 94,600,000 94,600,000
17 BKM12-05 Atlanta Elektronik 103,400,000 103,400,000
21 BKM12-06 Arjuna Elektronik 96,800,000 96,800,000
25 BKM12-07 Milba Elektronik 102,300,000 102300000
26 BKM12-08 Aji Jaya Elektronik 97,900,000 97,900,000
27 BKM12-09 Arjuna Elektronik 114,400,000 114,400,000
28 BKM12-10 Electronic City 112,200,000 112,200,000
29 BKM12-11 Milba Elektronik 117,700,000 117,700,000

TOTAL ………………… 1,188,440,000 1,140,700,000 47,740,000

ACCOUNT NUMBER…………………. 1-1101 1-1201

RECAPITULATION
Nama : Niluh Amzat Balqis Amiroh DEBIT KREDIT
Kelas : XI AKL A ACC. NO TOTAL ACC. NO TOTAL
1-1101 1,188,440,000 1-1201 1,140,700,000
4-1100 43,400,000
2-1400 4,340,000

TOTAL 1,188,440,000 TOTAL 1,188,440,000

 PT ROYAL ELEKTRONIK
CASH PAYMENT JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT
NO. NO.
2019 3 BKK12-01 PT GEA RSA 216,700,000 216,700,000
DEC 10 BKK12-02 Kas Negara Vat Payable 2-1300 Rp 23,500,000 23,500,000
Prepaid Income Tax 1-1700 Rp 7,500,000 7,500,000
14 BKK12-03 PT Sharp 227,700,000 227,700,000
19 BKK12-04 PT Sharp 100,000,000 100,000,000
24 BKK12-05 Bank Rakyat Nasioanal Bank's Loan 2-2100 Rp 15,000,000 16,500,000
Interest Expense 9-1000 Rp 1,500,000
30 BKK12-06 Karyawan Wages & Salaries Sales Exp 6-2100 Rp 9,600,000 9,600,000
Wages & Salaries Adm. Exp 6-2200 Rp 6,400,000 6,400,000

TOTAL ………………… 544,400,000 63,500,000 607,900,000

ACCOUNT NUMBER…………………. 2-1100 1-1101

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL Nama : Niluh Amzat Balqis Amiroh
2-1100 544,400,000 1-1101 607,900,000 Kelas : XI AKL A
63,500,000

TOTAL 607,900,000 TOTAL 607,900,000

OYAL ELEKTRONIK
H PAYMENT JOURNAL
DECEMBER, 2019
Page 01
CREDIT
OTHERS

TOTAL
 PT ROYAL ELEKTRONIK
PETTY CASH
DECEMBER, 2019
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2019 11 VKK12-01 Berita Indonesia Promotion Expense 6-1200 1,800,000 1,800,000
DEC 16 VKK12-02 Telkom Telp Expense 6-1300 1,850,000 1,850,000
16 VKK12-03 PLN & PDAM Elect & Water Expense 6-1300 1,650,000 1,650,000
18 VKK12-04 Wijaya Kusuma Teknik Maintenance Expense 6-1600 1,100,000 1,100,000
20 VKK12-05 Toko Harmonis Office Supplies 1-1400 1,200,000 1,200,000

TOTAL ……………………………. 7,600,000 7,600,000

ACCOUNT NUMBER 1-1102

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
7,600,000 1-1102 7,600,000

TOTAL 7,600,000 TOTAL 7,600,000

 PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas Sharp 76
KODE : S-10
( In Rupiah ) METODE : FIFO

EVIDENC IN OUT BALANCE

DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2019 1 Balance 30 5,200,000 156,000,000

DEC 1 FPJ12-01 Penjualan 5 5,200,000 26,000,000 25 5,200,000 130,000,000
13 FPB12-02 Pembelian 12 5200000 62400000 25 5,200,000 130,000,000
12 5,200,000 62,400,000
15 FPJ12-04 Penjualan 5 5,200,000 26000000 20 5,200,000 104,000,000
12 5,200,000 62,400,000
23 FPJ12-06 Penjualan 5 5,200,000 26,000,000 15 5,200,000 78,000,000
12 5,200,000 62,400,000
28 FPJ12-07 Penjualan 5 5,200,000 26000000 10 5,200,000 52,000,000
12 5,200,000 62,400,000

TOTAL 12 62,400,000 20 104,000,000 22 114,400,000

 PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas Sharp 86
KODE : S-20
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 1 Balance 25 7,400,000 185,000,000

DEC 1 FPJ12-01 Sales 5 7,400,000 37,000,000 20 7,400,000 148,000,000

5 FPJ12-02 Sales 4 7,400,000 29,600,000 16 7,400,000 118,400,000

6 NK12-01 2 7,400,000 14800000 14 7,400,000 103,600,000

12 FPJ12-03 Sales 4 7,400,000 29600000 10 7,400,000 74,000,000

13 FPB12-02 Purchase 12 7,400,000 88,800,000 10 7,400,000 74,000,000

12 7,400,000 88,800,000

22 FPJ12-05 Sales 4 7,400,000 29,600,000 6 7,400,000 44,400,000

12 7,400,000 88,800,000

23 FPJ12-06 Sales 5 7,400,000 37000000 1 7,400,000 7,400,000

12 7,400,000 88,800,000

28 FPJ12-07 Sales 1 7,400,000 7,400,000 0 0 0

4 7,400,000 29600000 8 7,400,000 59,200,000

TOTAL 12 88,800,000 29 37,000,000 8 59,200,000

 PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas Sharp 96
KODE : S-30
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 1 Balance 30 7,700,000 231,000,000
DEC 5 FPJ12-02 Sales 4 7,700,000 30,800,000 26 7,700,000 200,200,000
6 NK12-01 Sales 2 7,700,000 15,400,000 24 7,700,000 184,800,000
12 FPJ12-03 Sales 4 7,700,000 30800000 20 7,700,000 154,000,000
13 FPB12-02 Purchase 12 7,700,000 92,400,000 20 7,700,000 154,000,000
12 7,700,000 92,400,000
22 FPJ12-05 Sales 4 7,700,000 30,800,000 16 7,700,000 123,200,000
12 7,700,000 92,400,000

TOTAL 12 92,400,000 14 107,800,000 28 215,600,000

PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas GEA 56
KODE : G-10
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 1 Balance 30 6,200,000 186,000,000
DEC 5 FPJ12-02 Sales 5 6,200,000 31,000,000 25 6,200,000 155,000,000
6 NK12-01 1 6,200,000 6,200,000 24 6,200,000 148,800,000
7 FPB12-01 Purchase 12 6,200,000 74,400,000 24 6,200,000 148,800,000
12 6,200,000 74,400,000
12 FPJ12-03 Sales 4 6,200,000 24,800,000 20 6,200,000 124,000,000
12 6,200,000 74,400,000
15 FPJ12-04 Sales 3 6,200,000 18,600,000 17 6,200,000 105,400,000
12 6,200,000 74,400,000
22 FPJ12-05 Sales 3 6200000 18600000 14 6,200,000 86,800,000
12 6,200,000 74,400,000

TOTAL 12 74,400,000 16 99,200,000 26 161,200,000

PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas GEA 67
KODE : G-20
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 1 Balance 25 6,600,000 165,000,000
DEC 1 FPJ12-01 Sales 3 6,600,000 19,800,000 22 6,600,000 145,200,000
7 FPB12-01 Purchases 12 6600000 79200000 22 145,200,000
12 79,200,000
23 FPJ12-06 Sales 5 6600000 33000000 17 112,200,000
 12 79,200,000
28 FPJ12-07 Sales 5 6,600,000 33,000,000 12 79,200,000
12 79,200,000

TOTAL 12 79,200,000 13 85,800,000 24 158,400,000

PT ROYAL ELEKTRONIK
INVENTORY CARD
DECEMBER, 2019
NAME : Kulkas GEA 83
KODE : G-30
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 Balance 25 7,300,000 182,500,000
DEC 1 FPJ12-01 Sales 3 7,300,000 21,900,000 22 160,600,000
5 FPJ12-02 Sales 5 7,300,000 36,500,000 17 124,100,000
7 FPB12-01 Purchase 12 7,300,000 87,600,000 17 124,100,000
12 87,600,000
12 FPJ12-03 Sales 4 7,300,000 29,200,000 13 94,900,000
12 87,600,000
15 FPJ12-04 Sales 3 7,300,000 21,900,000 10 73,000,000
12 87,600,000
22 FPJ12-05 Sales 3 7,300,000 21900000 7 7,300,000 51,100,000
12 87,600,000
TOTAL 12 87,600,000 18 131,400,000 19 138,700,000
Nama : Niluh Amzat Balqis Amiroh
Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2019
(In Rupiah)

Nama : Arjuna Ekektronik Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2019 1 Balance 315,700,000

DEC 1 Sales Journal 137,280,000 452,980,000

2 Cash Receipt Journal 104,500,000 348,480,000

21 Cash Receipt Journal 96,800,000 251,680,000

22 Sales Journal 132,330,000 384,010,000

27 Cash Receipt Journal 114,400,000 269,610,000

28 Sales Journal 125,950,000 395,560,000

Nama : Electronic City Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2019 1 Balance 213,400,000

DEC 4 Cash Receipt Journal 101,200,000 112,200,000

5 Sales Journal 167,750,000 279,950,000

23 Sales Journal 125,950,000 405,900,000

28 Cash Receipt Journal 112,200,000 293,700,000

Nama : Tri Jaya Elektronik Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2019 1 Balance 95,700,000

DEC 8 Cash Receipt Journal 95,700,000 -

12 Sales Journal 150,040,000 150,040,000

15 Sales Journal 87,230,000 237,270,000

 PT ROYAL ELEKTRONIK
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2019
(In Rupiah)

Nama : PT GEA RSA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance 420,200,000

DEC 3 Cash Payment Journal 216,700,000 203,500,000

7 Purchase Journal 265,320,000 265,320,000

Nama : PT Sharp Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance 462,000,000

DEC 13 Purchase Journal 267,960,000 729,960,000

14 Cash Payment 227,700,000 502,260,000

19 Cash Payment 100,000,000 402,260,000

 PT ROYAL ELEKTRONIK
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2019
(In rupiah)

NO CUSTOMER BALANCE

1 Arjuna Ekektronik 395,560,000

2 Electronic City 293,700,000
3 Tri Jaya Elektronik 237,270,000
4 Milba Elektronik -
5 Atlanta Elektronik -
6 Aji Jaya Elektronik -
Total ……………… 926,530,000

PT ROYAL ELEKTRONIK
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2019
(In rupiah)

NO SUPPLIER BALANCE

1 PT GEA RSA 265,320,000

2 PT Sharp 402,260,000
Total ……………… 667,580,000

PT ROYAL ELEKTRONIK
LIST OF INVENTORY BALANCE
DECEMBER 31, 2019
(In rupiah)

KODE PRODUCT BALANCE

1 Kulkas Sharp 76 114,400,000

2 Kulkas Sharp 86 59,200,000
3 Kulkas Sharp 96 215,600,000
4 Kulkas GEA 56 161,200,000
5 Kulkas GEA 67 158,400,000
6 Kulkas GEA 83 138,700,000
Total ……………… 847,500,000
Nama : Niluh Amzat Balqis Amiroh
Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
BUKU BESAR UMUM
Bulan DESEMBER 2019

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 596,700,000

Cash Receipt Journal Rp 1,188,440,000 Rp 1,785,140,000
Cash payment Journal Rp 607,900,000 Rp 1,177,240,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 10,000,000
Petty Cash Rp 7,600,000 Rp 2,400,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 1,140,700,000
Sales Journal Rp 926,530,000 Rp 2,067,230,000
Cash Receipt Journal Rp 1,140,700,000 Rp 926,530,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,400,000
 BUKU BESAR UMUM
Bulan DESEMBER 2019

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 1,105,500,000
31 Purchase Journal Rp 484,800,000 1,590,300,000
31 General Journal Rp 104,700,000 Rp 1,485,600,000
31 General Journal Rp 127,900,000 Rp 1,357,700,000
31 General Journal Rp 36,400,000 Rp 1,321,300,000
31 General Journal Rp 114,400,000 Rp 1,206,900,000
31 General Journal Rp 66,500,000 Rp 1,140,400,000
31 General Journal Rp 100,900,000 Rp 1,039,500,000
31 General Journal Rp 96,000,000 Rp 943,500,000
31 General Journal Rp 96,000,000 Rp 847,500,000

NAMA : Office Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 46,800,000
31 Petty Cash Rp 1,200,000 Rp 48,000,000

NAMA : Prepaid Rent No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 50,000,000

NAMA : Prepaid Insurance No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 12,000,000
 BUKU BESAR UMUM
Bulan DESEMBER 2019

NAMA : Prepaid Income Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 90,000,000
31 Cash Payment Jornal Rp 7,500,000 Rp 97,500,000

NAMA : Vat Income No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Purchase Journal Rp 48,480,000 Rp 48,480,000

NAMA : Stock Investment No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 420,000,000

NAMA : land No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 750,000,000
 BUKU BESAR UMUM
Bulan DESEMBER 2019

NAMA : Building No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 2,160,000,000

NAMA : Accum. Dep. Building No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 162,000,000

NAMA : Vehicle No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 720,000,000

NAMA : Accum Dep. Vehicle No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 135,000,000

BUKU BESAR UMUM

Bulan DESEMBER 2019
NAMA : Equipment No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 480,000,000

NAMA : Accum Dep. Equipment No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 90,000,000

NAMA : Account Payable No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 882,200,000
Purchases Journal Rp 533,280,000 Rp 1,415,480,000
Cash Payment Jornal Rp 544,400,000 Rp 871,080,000

NAMA : Accrued Expense No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,500,000
31 Petty Cash Rp 1,850,000 Rp 1,650,000
31 Petty Cash Rp 1,650,000 Rp -

BUKU BESAR UMUM

Bulan DESEMBER 2019

NAMA : Vat Payable No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 23,500,000
Cash Payment Journal Rp 23,500,000 Rp -
NAMA : Vat Outcome No.: 4-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Sales Journal Rp 84,230,000 Rp 84,230,000
Cash Receipt Journal Rp 4,340,000 Rp 88,570,000

NAMA : Bank's Loan No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 500,000,000
Cash Payment Journal Rp 15,000,000 Rp 485,000,000

NAMA : Common Stock No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,000,000,000

BUKU BESAR UMUM

Bulan DESEMBER 2018

NAMA : Retained Earning No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 275,500,000
NAMA : Sales of Merchandise No.: 6-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,442,250,000
31 Sales Journal Rp 842,300,000 Rp 16,284,550,000
6 Cash Receipt Journal Rp 43,400,000 Rp 16,327,950,000

NAMA : Freight Collacted No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1

NAMA : Sales Discount No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 30,500,000

BUKU BESAR UMUM

Bulan DESEMBER 2018

NAMA : Cost of Goods Sold No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 12,140,000,000
31 General Journal Rp 104,700,000 Rp 12,244,700,000
31 General Journal Rp 127,900,000 Rp 12,372,600,000
31 General Journal Rp 36,400,000 Rp 12,409,000,000
31 General Journal Rp 114,400,000 Rp 12,523,400,000
31 General Journal Rp 66,500,000 Rp 12,589,900,000
31 General Journal Rp 100,900,000 Rp 12,690,800,000
31 General Journal Rp 96,000,000 Rp 12,786,800,000
31 General Journal Rp 96,000,000 Rp 12,882,800,000

NAMA : Freight Paid No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 18,200,000
NAMA : Purchases Discount No.: 6-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 22,000,000

NAMA : Advertising Expenses No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 38,000,000

BUKU BESAR UMUM

Bulan DESEMBER 2018

NAMA : Promotion Expenses No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,000,000
31 Petty Cash Rp 1,800,000 Rp 26,800,000

NAMA : Telp, Elect & Water Expense No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 29,400,000

NAMA : Rent Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 10,000,000

NAMA : Office Supplies Expense No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,000,000

BUKU BESAR UMUM

Bulan DESEMBER 2019

NAMA : Maintenance Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 17,500,000
Petty Cash Rp 1,100,000 Rp 18,600,000

NAMA : Bad Debt Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 11,400,000

NAMA : Depreciation Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 387,000,000
NAMA : Insurance Expense No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 24,000,000

NAMA : Wages & Salaries Sales Exp No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 91,800,000
Cash Payment Rp 9,600,000 Rp 101,400,000

NAMA : Wages & Salaries Adm. Exp No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 83,400,000
Cash Payment Journal Rp 6,400,000 Rp 89,800,000

NAMA : Other Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,200,000

NAMA : Interest Income No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,000,000
NAMA : Interest Expense No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 11,000,000
Cash Payment Journal Rp 1,500,000 Rp 12,500,000

NAMA : Bank Service Charge No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,250,000
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 484,800,000 2-1100 533,280,000 v
v 2-1600 48,480,000

TOTAL 533,280,000 TOTAL 533,280,000

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1201 926,530,000 4-1100 842,300,000 v
2-1400 84,230,000 v

TOTAL 926,530,000 TOTAL 926,530,000

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 5-1100 742,800,000 1-1300 742,800,000 v
v - - - - v
v - - - - v
v - - - -
- -

TOTAL 742,800,000 TOTAL 742,800,000

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1101 1,188,440,000 1-1201 1,140,700,000 v
4-1100 43,400,000 v
2-1400 4,340,000 v
- - v

TOTAL 1,188,440,000 TOTAL 1,188,440,000

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 2-1100 544,400,000 1-1101 607,900,000 v
v - 63,500,000
v
v
v
 -
TOTAL 607,900,000 TOTAL 607,900,000

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 7,600,000 1-1102 7,600,000 v

v
v
v
v

TOTAL 7,600,000 TOTAL 7,600,000

Nama : Niluh Amzat Balqis Amiroh

Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
TRIAL BALANCE, PER 31 DESEMBER 2019

KODE NAMA AKUN DEBET KREDIT

1-1101 Cash in Bank Rp 1,177,240,000

1-1102 Petty Cash Rp 2,400,000

1-1201 Accounts Receivable Rp 926,530,000

1-1202 Allowance for Doubtful Debt Rp 11,400,000

1-1300 Merchandise Inventory Rp 847,500,000

1-1400 Office Supplies Rp 48,000,000

1-1500 Prepaid Rent Rp 50,000,000

1-1600 Prepaid Insurance Rp 12,000,000

1-1700 Prepaid Income Tax Rp 97,500,000

1-1800 Vat Income Rp 48,480,000

1-1900 Stock Investment Rp 420,000,000

1-2100 Land Rp 750,000,000

1-2201 Building Rp 2,160,000,000

1-2202 Accum. Dep. Building Rp 162,000,000

1-2301 Vehicle Rp 720,000,000

1-2302 Accum. Dep. Vehicle Rp 135,000,000

1-2401 Equipment Rp 480,000,000

1-2402 Accum. Dep. Equipment Rp 90,000,000

2-1100 Accounts Payable Rp 871,080,000

2-1200 Accrued Expense Rp -

2-1300 Vat Payable Rp -

2-1400 Vat Outcome Rp 88,570,000

2-2100 Bank's Loan Rp 485,000,000

3-1100 Common Stock Rp 3,000,000,000

3-1200 Retained Earning Rp 275,500,000

4-1100 Sales of Merchandise Rp 16,327,950,000

4-1200 Freight Collacted

4-1300 Sales Discount Rp 30,500,000

4-1400 Sales Return

5-1100 Cost of Goods Sold Rp 12,882,800,000

5-1200 Freight Paid Rp 18,200,000

5-1300 Purchase Discount Rp 22,000,000

5-1400 Purchase Return

6-1100 Advertising Expense Rp 38,000,000

6-1200 Promotion Expense Rp 26,800,000

6-1300 Telp, Elect, & Water Expense Rp 29,400,000

6-1400 Rent Expense Rp 10,000,000

6-1500 Office Supplies Expense Rp 36,000,000

6-1600 Maintenance Expense

Rp 18,600,000

6-1700 Bad Debt Expense

11,400,000
6-1800 Depreciation Expense
387,000,000

6-1900 Insurance Expense

24,000,000

6-2100 Wages & Salaries Sales Exp

Rp 101,400,000

6-2200 Wages & Salaries Adm. Exp

Rp 89,800,000

6-9000 Other Expense

16,200,000

8-1000 Interest Income

Rp 12,000,000

9-1000 Interest Expense

12,500,000

9-2000 Bank Service Charge

Rp 8,250,000

9-3000 Income Tax Expense

Jumlah ........................ Rp 21,480,500,000 Rp 21,480,500,000
Nama : Niluh Amzat Balqis Amiroh

Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2019

TGL NAMA AKUN REF

2019 31 Cash In Bank
Des Bank Service Charge
Interest Income
31 Supplies Expense
Supplies
Bad Debt Expense
Allowance for Doubtful Debt
Insurance Expense
Prepaid Insurance
Rent Expense
Prepaid Rent
31 Depreciation Expense
Accum. Dep Building
Accum. Dep Vehicle
Accum. Dep Equipment
31 Telp, Elect & Water Expense
Accrued Expense
Vat Outcome
Vat Income
Vat Payable
31 Income Tax Expense
Prepaid Income Tax
Income Tax Payable
31 Retained Earning
Deviden Payable

TOTAL
 DEBET CREDIT

1,200,000
200,000 Nama : Niluh Amzat Balqis Amiroh
1,400,000 Kelas : XI AKL A
29,250,000
29,250,000
34,926,500
34,926,500
3,000,000
3,000,000
5,000,000
5,000,000
21,500,000
9,000,000
7,500,000
5,000,000
1,900,000
1,900,000
88,570,000
48,480,000
40,090,000
545,854,000
97,500,000
448,354,000
100,000,000
100,000,000

831,400,500 831,400,500
 PT ROY
NE
De

NERACA SALDO
KODE NAMA AKUN DEBET KREDIT
1-1101 Cash in Bank Rp 1,177,240,000
1-1102 Petty Cash Rp 2,400,000
1-1201 Accounts Receivable Rp 926,530,000
1-1202 Allowance for Doubtful Debt Rp 11,400,000
1-1300 Merchandise Inventory Rp 847,500,000
1-1400 Office Supplies Rp 48,000,000
1-1500 Prepaid Rent Rp 50,000,000
1-1600 Prepaid Insurance Rp 12,000,000
1-1700 Prepaid Income Tax Rp 97,500,000
1-1800 Vat Income Rp 48,480,000
1-1900 Stock Investment Rp 420,000,000
1-2100 Land Rp 750,000,000
1-2201 Building Rp 2,160,000,000
1-2202 Accum. Dep. Building Rp 162,000,000
1-2301 Vehicle Rp 720,000,000
1-2302 Accum. Dep. Vehicle Rp 135,000,000
1-2401 Equipment Rp 480,000,000
1-2402 Accum. Dep. Equipment Rp 90,000,000
2-1100 Accounts Payable Rp 871,080,000
2-1200 Accrued Expense Rp -
2-1300 Vat Payable Rp -
2-1400 Vat Outcome Rp 88,570,000
2-1500 Income Tax Payable
2-1600 Deviden Payable
2-2100 Bank's Loan Rp 485,000,000
3-1100 Common Stock Rp 3,000,000,000
3-1200 Retained Earning Rp 275,500,000
4-1100 Sales of Merchandise Rp 16,327,950,000
4-1200 Freight Collacted
4-1300 Sales Discount Rp 30,500,000
4-1400 Sales Return
5-1100 Cost of Goods Sold Rp 12,882,800,000
5-1200 Freight Paid Rp 18,200,000
5-1300 Purchase Discount Rp 22,000,000
5-1400 Purchase Return
6-1100 Advertising Expense Rp 38,000,000
6-1200 Promotion Expense Rp 26,800,000
6-1300 Telp, Elect, & Water Expense Rp 29,400,000
6-1400 Rent Expense Rp 10,000,000
6-1500 Office Supplies Expense Rp 36,000,000
6-1600 Maintenance Expense Rp 18,600,000
6-1700 Bad Debt Expense Rp 11,400,000
6-1800 Depreciation Expense Rp 387,000,000
6-1900 Insurance Expense Rp 24,000,000
6-2100 Wages & Salaries Sales Exp Rp 101,400,000
6-2200 Wages & Salaries Adm. Exp Rp 89,800,000
6-9000 Other Expense Rp 16,200,000
8-1000 Interest Income Rp 12,000,000
9-1000 Interest Expense Rp 12,500,000
9-2000 Bank Service Charge Rp 8,250,000
9-3000 Income Tax Expense
TOTAL 21,480,500,000 21,480,500,000
 PT ROYAL ELEKTRONIK
NERACA LAJUR
Desember 2019

AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET
1,200,000 1,178,440,000
2,400,000
926,530,000
34,926,500 46,326,500
847,500,000
29,250,000 18,750,000
5,000,000 45,000,000
3,000,000 9,000,000
97,500,000 -
48,480,000 -
420,000,000
750,000,000
2,160,000,000
9,000,000 171,000,000
720,000,000
7,500,000 142,500,000
480,000,000
5,000,000 95,000,000
871,080,000
1,900,000 1,900,000
40,090,000 40,090,000
88,570,000 -
448,354,000 448,354,000
100,000,000 100,000,000
485,000,000
3,000,000,000
100,000,000 175,500,000
16,327,950,000

30,500,000 30,500,000

12,882,800,000 12,882,800,000
18,200,000 18,200,000
22,000,000

38,000,000 38,000,000
 26,800,000 26,800,000
1,900,000 31,300,000 31,300,000
5,000,000 15,000,000 15,000,000
29,250,000 65,250,000 65,250,000
18,600,000 18,600,000
34,926,500 46,326,500 46,326,500
21,500,000 408,500,000 408,500,000
3,000,000 27,000,000 27,000,000
101,400,000 101,400,000
89,800,000 89,800,000
16,200,000 16,200,000
1,400,000 13,400,000
12,500,000 12,500,000
200,000 8,450,000 8,450,000
545,854,000 545,854,000 545,854,000
831,400,500 831,400,500 21,940,100,500 21,940,100,500 14,382,480,500
1,980,869,500
16,363,350,000
RUGI LABA NERACA
KREDIT DEBET KREDIT
1,178,440,000
2,400,000
926,530,000
46,326,500
847,500,000
18,750,000
45,000,000
9,000,000
-

420,000,000
750,000,000
2,160,000,000
171,000,000
720,000,000
142,500,000
480,000,000
95,000,000
871,080,000
1,900,000
40,090,000

448,354,000
100,000,000
485,000,000
3,000,000,000
175,500,000
16,327,950,000

Nama : Niluh Amzat Balqis Amiroh

Kelas : XI AKL A

22,000,000
 13,400,000

16,363,350,000 7,557,620,000 5,576,750,500

1,980,869,500
16,363,350,000 7,557,620,000 7,557,620,000
Niluh Amzat Balqis Amiroh
 PT ROYAL ELEKTRONIK
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2019
Sales Of Merchandise
Sales Discount
Net Sales

Cost of Goods Sold

Freight Paid
Purchase discount

Gross Profit
Operating Expense :
Advertising Expense 38,000,000
Promotion Expense 26,800,000
Telp, Elect, & Water Expense 31,300,000
Rent Expense 15,000,000
Office Supplies Expense 65,250,000
Maintenance Expense 18,600,000
Bad Debt Expense 46,326,500
Depreciation Expense 408,500,000
Insurance Expense 27,000,000
Wages & Salaries Sales Exp Rp 101,400,000
Wages & Salaries Adm. Exp 89,800,000
Other Expense 16,200,000
Total Operating Expense :

Operating Income
Other Income :
Interest Income 13,400,000

Other Operating expense :

Interest Expense 12,500,000
Bank Service Charge 8,450,000
Income Tax Expense 545,854,000

Net Income
TRONIK
A RUGI
31 Desember 2019
Rp 16,327,950,000
(30,500,000) -
16,297,450,000

12,882,800,000
18,200,000
(22,000,000) +
12,879,000,000 -
3,418,450,000

+ Nama : Niluh Amzat Balqis Amiroh

884,176,500 - Kelas : XI AKL A
2,534,273,500

+ +
13,400,000
2,547,673,500

+ -
566,804,000
1,980,869,500
 PT ROYAL ELEKTRONIK
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2019
Beggining balance, November 2019
Common Stock 3,000,000,000
Retained Earning 175,500,000
3,175,500,000
Net Income 1,980,869,500
Prive - +
1,980,869,500
Ending Balance 5,156,369,500
+ Nama : Niluh Amzat Balqis Amiroh
Kelas : XI AKL A

+
 PT ROYAL ELEKTRONIK
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2019
Current Asset Liability
Cash In Bank Rp 1,178,440,000 Account Payable Rp 871,080,000
Petty Cash Rp 2,400,000 Accrued Expense Rp 1,900,000
Account Receivable Rp 926,530,000 Vat payable Rp 40,090,000
Allowance for Doubtful Debt -Rp 46,326,500 Income Tax Payable 448,354,000
Merchandise Inventory Rp 847,500,000 Deviden Payable 100,000,000
Supplies Rp 18,750,000 Bank's Loan 485,000,000
Prepaid Rent Rp 45,000,000
Prepaid Insurance Rp 9,000,000
Prepaid Income Tax Rp - Total Equity
Stock Investment Rp 420,000,000 + Common stock &Retaining Earning 5,156,369,500
3,401,293,500
Fixed Asset
Land Rp 750,000,000
750,000,000
Building Rp 2,160,000,000
Accum. Dep Building (171,000,000) +
1,989,000,000
Vehicle 720,000,000
Accum. Dep Vehicle (142,500,000)
577,500,000
Equipment 480,000,000
Acc. Dep Equipment (95,000,000)
385,000,000

TOTAL 7,102,793,500 TOTAL

ONIK
SI KEUANGAN
2019

Nama : Niluh Amzat Balqis Amiroh

Kelas : XI AKL A

+
Rp 1,946,424,000

5,156,369,500

7,102,793,500
 PT ROYAL ELEKTRONIK
CASH FLOW REPORT (INDIRECT METHOD)
DECEMBER 31, 2019
(In Rupiah)

CASH FLOWS FROM OPERATING ACTIVITIES :

Net Earnings, December 2019
Add (Increase Decrease) Not Affecting Cash :
Depreciation Building Rp 9,000,000
Depreciation Vehicle Rp 7,500,000
Depreciation Equipment Rp 5,000,000
Decrease Account Receivable Rp 214,170,000
Increase Allowance for Doubtful Debt Rp 34,926,500
Decrease Merchandise Inventory Rp 258,000,000
Decrease Office Supplies Rp 28,050,000
Decrease Prepaid Rent Rp 5,000,000
Decrease Prepaid Insurance Rp 3,000,000
Decrease Prepaid Income Tax Rp 90,000,000
Decrease Account Payable Rp (11,120,000)
Decrease Accrued Expense Rp (1,600,000)
Increase Vat Payable Rp 16,590,000
Increase Income Tax Payabale Rp 448,354,000
Net Cash Flows Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES :
-

CASH FLOWS FROM FINANCING ACTIVITIES :

Increase Deviden Payable Rp 100,000,000
Decrease Bank's Loan Rp (15,000,000)
Increase Retained Earnings Rp (100,000,000)
Net Cash Flows Financing Activities
Net Increase In Cash
Cash Balance, December 1, 2019
Cash Balance, December 31, 2019
 PT ROYAL ELEKTRONIK
CLOSING JOURNAL
PER 31 DESEMBER 2019

DATE DESCRIPTION REFF DEBIT CREDIT

2019 31 Income Summary Rp 14,364,280,500
DES Cost of Goods Sold Rp 12,882,800,000
Sales Discount Rp 30,500,000
Advertising Expense Rp 38,000,000
Promotion Expense Rp 26,800,000
Telp, Elect, & Water Expense Rp 31,300,000
Rent Expense Rp 15,000,000
Office Supplies Expense Rp 65,250,000
Maintenance Expense Rp 18,600,000
Bad Debt Expense Rp 46,326,500
Depreciation Expense Rp 408,500,000
Insurance Expense Rp 27,000,000
Wages & Salaries Sales Exp Rp 101,400,000
Wages & Salaries Adm. Exp Rp 89,800,000
Other Expense Rp 16,200,000
Interest Expense Rp 12,500,000
Bank Service Charge Rp 8,450,000
Income Tax Expense Rp 545,854,000
(Operating Expense Journal)
31 Sales Merchandise Rp 16,327,950,000
Interest Income Rp 13,400,000
Income Summary Rp 16,341,350,000
(Income Clossing Journal)
31 Income Summary Rp 1,980,869,500
Retained Earning Rp 1,980,869,500
(Capital Closing Journal)

Rp 32,686,500,000 Rp 32,686,500,000
 PT ROYAL ELEKTRONIK
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2019

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1101 Cash in Bank Rp 1,178,440,000
1-1102 Petty Cash Rp 2,400,000
1-1201 Accounts Receivable Rp 926,530,000
1-1202 Allowance for Doubtful Debt Rp 46,326,500
1-1300 Merchandise Inventory Rp 847,500,000
1-1400 Office Supplies Rp 18,750,000
1-1500 Prepaid Rent Rp 45,000,000
1-1600 Prepaid Insurance Rp 9,000,000
1-1700 Prepaid Income Tax Rp -
1-1800 Vat Income
1-1900 Stock Investment Rp 420,000,000
1-2100 Land Rp 750,000,000
1-2201 Building Rp 2,160,000,000
1-2202 Accum. Dep. Building Rp 171,000,000
1-2301 Vehicle Rp 720,000,000
1-2302 Accum. Dep. Vehicle Rp 142,500,000
1-2401 Equipment Rp 480,000,000
1-2402 Accum. Dep. Equipment Rp 95,000,000
2-1100 Accounts Payable Rp 871,080,000
2-1200 Accrued Expense Rp 1,900,000
2-1300 Vat Payable Rp 40,090,000
2-1400 Vat Outcome
2-1500 Income Tax Payable Rp 448,354,000
2-1600 Deviden Payable Rp 100,000,000
2-2100 Bank's Loan Rp 485,000,000
3-1100 Common Stock Rp 3,000,000,000
3-1200 Retained Earning Rp 2,156,369,500
4-1100 Sales of Merchandise
4-1200 Freight Collacted
4-1300 Sales Discount
4-1400 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
5-1400 Purchase Return
6-1100 Advertising Expense
6-1200 Promotion Expense
6-1300 Telp, Elect, & Water Expense
6-1400 Rent Expense
6-1500 Office Supplies Expense
6-1600 Maintenance Expense
6-1700 Bad Debt Expense
6-1800 Depreciation Expense
6-1900 Insurance Expense
6-2100 Wages & Salaries Sales Exp
6-2200 Wages & Salaries Adm. Exp
6-9000 Other Expense Rp -
8-1000 Interest Income
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense

Rp 7,557,620,000 Rp 7,557,620,000
Nama : Niluh Amzat Balqis Amiroh
Kelas : XI AKL A
 PT ROYAL ELEKTRONIK
Laporan PPh
December, 2019
Sales Of Merchandise
Sales Discount
Net Sales

Cost of Goods Sold

Freight Paid
Purchase discount

Gross Profit
Operating Expense :
Advertising Expense 38,000,000
Promotion Expense 26,800,000
Telp, Elect, & Water Expense 31,300,000
Rent Expense 15,000,000
Office Supplies Expense 65,250,000
Maintenance Expense 18,600,000
Depreciation Expense 408,500,000
Insurance Expense Rp 27,000,000
Wages & Salaries Sales Exp 101,400,000
Wages & Salaries Adm. Exp 89,800,000
Other Expense 16,200,000
Total Operating Expense :

Other Operating expense :

Interest Expense 12,500,000
Bank Service Charge 8,450,000

Net Income
EKTRONIK
PPh
r, 2019
Rp 16,327,950,000
(30,500,000) -
16,297,450,000

12,882,800,000
18,200,000
(22,000,000) +
12,879,000,000 -
3,418,450,000

+
837,850,000 -
2,580,600,000

+
20,950,000 -
2,559,650,000