PT ANGKASA AKSESORI

TRIAL BALANCE, PER JUNE 30, 2019

KODE NAMA AKUN DEBET KREDIT

1-1101 Cash in Bank Rp 435,632,200
1-1102 Petty Cash Rp 10,000,000
1-1201 Accounts Receivable Rp 134,797,000
1-1202 Allowance for Doubtful Debt Rp 2,695,900
1-1300 Merchandise Inventory Rp 385,600,000
1-1400 Supplies Rp 36,800,000
1-1500 Prepaid Rent Rp 60,000,000
1-1600 Prepaid Insurance Rp 17,500,000
1-1700 Vat Income
1-1800 Stock Investment Rp 215,000,000
1-2100 Land Rp 500,000,000
1-2201 Building Rp 600,000,000
1-2202 Accum. Dep. Building Rp 375,000,000
1-2301 Equipment Rp 180,000,000
1-2302 Accum Dep Equipment Rp 52,500,000
2-1100 Accounts Payable Rp 121,613,000
2-1200 Accrued expense Rp 1,325,000
2-1300 Income Tax Payable Rp 2,075,500
2-1400 Wages & Salaries Payable Rp 10,700,000
2-1500 Vat Payable Rp 1,075,000
2-1600 Vat Outcome
2-2100 Bank Loan Rp 600,000,000.00
3-1100 Common Stock Rp 1,000,000,000.00
3-1200 Retained earnings Rp 224,785,300.00
4-1100 Sales of merchandise Rp 2,859,000,000.00
4-1200 Freight Collected
4-1300 Sales discount Rp 8,500,000.00
4-1400 Sales Return
5-1100 Purchase Rp 1,910,475,500.00
5-1200 Cost of goods Sold
5-1300 Freight Paid Rp 2,300,000.00
5-1400 Purchase discount Rp 2,500,000.00
5-1500 Purchase Return
6-1100 Advertising Expenses Rp 26,000,000.00
6-1200 Telephone & Electricity expenses Rp 11,400,000.00
6-1300 Rent Expense Rp 30,000,000.00
6-1400 Supplies Expenses Rp 16,200,000.00
6-1500 Maintenance and Repair Expense Rp 9,500,000.00
6-1600 Bad Debt Expense Rp 89,600,000.00
6-1700 Depreciation Expense Rp 427,500,000.00
6-1800 Insurance Expense Rp 12,500,000.00
6-1900 Wages & Salaries Expense Rp 105,500,000.00
8-1100 Interest Revenue Rp 12,000,000.00
9-1100 Interest Expense Rp 4,070,000.00
9-1200 Bank Service Charge Rp 7,500,000.00
9-1300 Income Tax Expense Rp 28,895,000.00
Rp 5,265,269,700.00 Rp 5,265,269,700.00
 PT ANGKASA AKSESORI
PURCHASE JOURNAL
JULY, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF ACCOUNT
NO PURCHASE VAT-IN FREIGHT IN
PAYABLE

2019 20 FPB07-01 PT Jaya Mandiri Rp 7,900,000 Rp 790,000 Rp 35,000 Rp 8,725,000

JULY 24 FPB0702 PT Mahkota Rp 15,825,000 Rp 1,582,500 Rp 40,000 Rp 17,447,500

TOTAL……………. Rp 23,725,000 Rp 2,372,500 Rp 75,000 Rp 26,172,500

ACCOUNT NUMBER …………… 5-1100 1-1700 5-1300 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 Rp 23,725,000 2-1100 Rp 26,172,500
1-1700 Rp 2,372,500
5-1300 Rp 75,000

TOTAL Rp 26,172,500 TOTAL Rp 26,172,500

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

2019 2 FPJ07-01 Toko Nada Elektro Rp 29,651,000 Rp 26,910,000 Rp 2,691,000 Rp 50,000

JULY 8 FPJ07-02 Toko Amanah Rp 25,900,000 Rp 23,500,000 Rp 2,350,000 Rp 50,000
13 FPJ07-03 Toko Indah Elektro Rp 24,360,000 Rp 22,100,000 Rp 2,210,000 Rp 50,000
21 FPJ07-04 Toko Hana Amanda Rp 29,420,000 Rp 26,700,000 Rp 2,670,000 Rp 50,000

TOTAL …………… Rp 109,331,000 Rp 99,210,000 Rp 9,921,000 Rp 200,000

ACCOUNT NUMBER……………. 1-1201 4-1100 2-1600 4-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1201 Rp 109,331,000 4-1100 Rp 99,210,000
2-1600 Rp 9,921,000
4-1200 Rp 200,000
TOTAL Rp 109,331,000 TOTAL Rp 109,331,000
 PT ANGKASA AKSESORI
GENERAL JOURNAL
JULY, 2019
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
201 15 NKR07-01 Sales Return 4-1400 Rp155,000.00
JULY Vat Outcome 2-1600 Rp15,500.00
Account Receivable 1-1201 Rp170,500.00
(Toko Indah Elektro)
27 NKR07-02 Account Payable 2-1100 Rp495,000.00
Purchase Return 5-1500 Rp450,000.00
Vat Income 1-1700 Rp45,000.00
(PT Mahkota)

TOTAL ……………………. Rp665,500.00 Rp665,500.00

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
4-1400 Rp155,000.00 1-1201 Rp170,500.00
2-1600 Rp15,500.00 5-1500 Rp450,000.00
2-1100 Rp495,000.00 1-1700 Rp45,000.00

TOTAL Rp665,500.00 TOTAL Rp665,500.00

 PT ANGKASA AKSESORI
CASH RECEIPT JOURNAL
JULY, 2019
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

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

2019 5 NK07-01 Pelanggan Tunai Rp 401,500 Sales Of Merchandise 4-1100

JULY Vat Outcome 2-1600
6 BKM07-01 Toko Candi Elektro Rp 28,157,360 Sales discount Rp 574,640 Rp 28,732,000
11 BKM07-02 Toko Arrohman Elektro Rp 37,940,000 Rp 37,940,000
16 NK07-02 Pelanggan Tunai Rp 792,000 Sales Of Merchandise 4-1100
Vat Outcome 2-1600
23 BKM07-03 Toko Anugrah Jaya Rp 39,360,000 Rp 39,360,000
25 BKM07-04 Toko Kharomah Elektro Rp 28,765,000 Rp 28,765,000
29 NK07-03 Pelanggan Tunai Rp 280,500 Sales Of Merchandise 4-1100
Vat Outcome 2-1600

TOTAL ………………… Rp 135,696,360 Rp 574,640 Rp 134,797,000

ACCOUNT NUMBER…………………. 1-1101 4-1300 1-1201

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1101 Rp 135,696,360 1-1201
4-1300 Rp 574,640 4-1100
2-1600

TOTAL Rp 136,271,000 TOTAL

ANGKASA AKSESORI
ASH RECEIPT JOURNAL
JULY, 2019
Page 01
CREDIT
OTHERS

TOTAL

Rp 365,000
Rp 36,500

Rp 720,000
Rp 72,000

Rp 255,000
Rp 25,500

Rp 1,474,000

RECAPITULATION
KREDIT
TOTAL
Rp 134,797,000
Rp 1,340,000
Rp 134,000

Rp 136,271,000
 PT ANGKASA AKSESORI
CASH PAYMENT JOURNAL
JULY 30, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL ACCOUNT
NO.
2019 1 BKK07-01 Karyawan bag. Pemasaran & Bag. Adm & Umum Wages & Salaries Payable 2-1400 Rp10,700,000.00 Rp10,700,000.00
4 BKK07-02 PT Jaya Mandiri Rp39,330,000.00 Rp38,150,100.00 Purchase discount
9 BKK07-03 Kas Negara Vat Payable 2-1500 Rp1,075,000.00 Rp1,075,000.00
Income Tax Payable 2-1300 Rp2,075,500.00 Rp2,075,500.00
17 BKK07-04 PT Mahkota Rp42,093,000.00 Rp42,093,000.00
22 BKK07-05 PT Maju Bersama Rp40,190,000.00 Rp40,190,000.00

TOTAL ………………… Rp121,613,000.00 13,850,500 134,283,600

ACCOUNT NUMBER…………………. 2-1100 1-1101

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 121,613,000 1-1101 134,283,600
13,850,500 5-1400 Rp1,179,900.00

TOTAL 135,463,500 TOTAL 135,463,500

ASA AKSESORI
MENT JOURNAL
LY 30, 2019
Page 01
CREDIT
OTHERS
ACC
TOTAL
NO.

5-1400 Rp1,179,900.00

Rp1,179,900.00
 PT ANGKASA AKSESORI
PETTY CASH
JULY, 2019
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2019 10 VKK07-01 PT Angkasa Aksesori Electric & Telephone expense Rp 950,000 Rp 950,000
10 VKK07-02 PT Angkasa Aksesori Water Expense Rp 375,000 Rp 375,000
14 VKK07-03 Reparasi Arya Duta Maintenance and Repair Expense Rp 850,000 Rp 850,000
19 VKK07-04 PT Mahkota Store Supplies Rp 350,000 Rp 350,000

TOTAL ……………………………. Rp 2,525,000 Rp 2,525,000

ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1102 Rp 2,525,000 1-1102 Rp 2,525,000

TOTAL 2,525,000 TOTAL 2,525,000

 PT ANGKASA AKSESORI
INVENTORY CARD
JULY, 2019
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018
DEC
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018

DEC
 PT ANGKASA AKSESORI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
JULY, 2019
(In Rupiah)

Nama : Toko Candi Elektro Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016 Balance 28,732,000

DEC Cash Receipt Journal 28,732,000 -

Nama : Toko Arrohman Elektro Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016 Balance 37,940,000

DEC Cash Receipt Journal 37,940,000 -

Nama : Toko Kharomah Elektro Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016 Balance 28,765,000

DEC Cash Receipt Journal 28,765,000 -

 PT ANGKASA AKSESORI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
JULY, 2019
(In Rupiah)

Nama : PT Mahkota Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 Balance Rp 42,093,000

DEC 17 CASH PAYMENT JOURNAL Rp42,093,000 Rp -

24 PURCHASE JOURNAL Rp 17,447,500 Rp 17,447,500

Nama : Toko Maju Bersama Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 Balance Rp 40,190,000

DEC 22 CASH PAYMENT JOURNAL Rp40,190,000 Rp -

 PT ANGKASA AKSESORI
LIST OF ACCOUNT RECEIVABLE BALANCE
JULY 31, 2019
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Candi Elektro Rp -

2 Toko Arrohman Elektro Rp -
3 Toko Kharomah Elektro Rp -
4 Toko Anugrah Jaya Rp -
5 Toko Nada Elektro Rp 29,651,000
6 Toko Amanah Rp 25,900,000
7 Toko Indah Elektro Rp 24,189,500
8 Toko Hana Amanda Rp 29,420,000
TOTAL Rp 109,160,500

PT ANGKASA AKSESORI
LIST OF ACCOUNT PAYABLE BALANCE
JULY 31, 2019
(In rupiah)

NO SUPPLIER BALANCE

1 PT Mahkota Rp 17,447,500
2 Toko Maju Bersama Rp -
3 PT Jaya Mandiri Rp 8,725,000
Total ……………… Rp 26,172,500

PT ANGKASA AKSESORI
LIST OF INVENTORY BALANCE
JULY 31, 2019
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 PT ANGKASA AKSESORI
BUKU BESAR UMUM
Bulan July, 2019

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 435,632,200 435,632,200

Cash Receipt Journal Rp 135,696,360 Rp 571,328,560
Cash Payment Journal Rp 134,283,600 Rp 437,044,960

NAMA : Petty Cash No.: 1-1102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 10,000,000 10,000,000
Rp 2,525,000 Rp 7,475,000

NAMA : Accounts Receivable No.: 1-1201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 134,797,000 134,797,000
Cash Receipt Journal Rp 134,797,000 Rp -
Sales Journal 109,331,000 Rp 109,331,000
General Journal Rp 170,500 Rp 109,160,500

NAMA : Allowance for Doubtful Debt No.: 1-1202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 2,695,900 Rp 2,695,900
 BUKU BESAR UMUM
Bulan July, 2019

NAMA : Merchandise Inventory No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 385,600,000 385,600,000

NAMA : Store Supplies No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 36,800,000 36,800,000
19 Supplies Rp 350,000 Rp 37,150,000

NAMA : Prepaid rent No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 60,000,000 60,000,000

NAMA : Prepaid Insurance No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 17,500,000 Rp 17,500,000
 NAMA : Vat Income No.: 1-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Purchase Journal Rp 2,372,500 2,372,500
27 General Journal Rp 45,000 Rp 2,327,500

BUKU BESAR UMUM

Bulan July, 2019

NAMA : Stock Investment No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 215,000,000 215,000,000

NAMA : Land No.: 1-2100

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

NAMA : Building No.: 1-2201

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance Rp 600,000,000 600,000,000

NAMA : Accum. Dep. Building No.: 1-2202

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance Rp 375,000,000 375,000,000

NAMA : Equitment at Cost No.: 1-2301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 180,000,000 180,000,000
NAMA : Accum Dep Equipment No.: 1-2302
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 52,500,000 Rp 52,500,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 121,613,000 Rp 121,613,000
31 Cash Payment Journal Rp 121,613,000 Rp -
31 Purchase Journal Rp 26,172,500 Rp 26,172,500
27 General Journal Rp 495,000 Rp 25,677,500

NAMA : Accrued expense No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,325,000 Rp 1,325,000

BUKU BESAR UMUM

Bulan July, 2019

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 2,075,500 Rp 2,075,500
Cash Payment Journal Rp 2,075,500 Rp -

NAMA : Wages and salaries payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 10,700,000 Rp 10,700,000
1 Cash Payment Journal Rp 10,700,000 Rp -
NAMA : Vat Payable No.: 2-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,075,000 Rp 1,075,000
9 Cash Payment Journal Rp 1,075,000 Rp -

NAMA : Vat Outcome No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Cash Receipt Journal Rp 134,000 Rp 134,000
31 Sales Journal Rp 9,921,000 Rp 10,055,000
15 General Journal Rp 15,500 Rp 10,039,500

BUKU BESAR UMUM

Bulan July, 2019

NAMA : Bank Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 600,000,000 Rp 600,000,000

NAMA : Common Stock No.: 3-1100

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

NAMA : Retained earnings No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 224,785,300 Rp 224,785,300

NAMA : Sales of merchandise No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 2,859,000,000 Rp 2,859,000,000
31 Sales journal Rp 99,210,000 Rp 2,958,210,000
31 Cash Receipt Journal Rp 1,340,000 Rp 2,959,550,000

NAMA : Freight Collected No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Sales Journal Rp 200,000 Rp 200,000

BUKU BESAR UMUM

Bulan July, 2019

NAMA : Sales discount No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,500,000
6 Cash Receipt Journal Rp 574,640 Rp 9,074,640

NAMA : Sales Return No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 General Journal Rp 155,000 155,000
-

NAMA : Purchase No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 1,910,475,500
31 Purchase Journal Rp 23,725,000 Rp 1,934,200,500

NAMA : Freight Paid No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 2,300,000
31 Purchase Journal Rp 75,000 Rp 2,375,000
NAMA : Purchase discount No.: 5-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 2,500,000
4 Cash Payment Journal Rp 1,179,900 Rp 3,679,900

NAMA : Purchase Return No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 27 General Journal Rp 450,000 Rp 450,000
-

Bulan July, 2019

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 26,000,000 26,000,000

NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,400,000 11,400,000
10 Electric & Telephone, Water Rp 950,000 Rp 12,725,000

NAMA : Rent expense No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 30,000,000 30,000,000
NAMA : Supplies Expenses No.: 6-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,200,000 16,200,000

BUKU BESAR UMUM

Bulan DESEMBER 2018

NAMA : Maintenance and Repair Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,500,000
14 Maintenance and Repair Expense Rp 850,000 Rp 10,350,000

NAMA : Bad Debt Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 89,600,000 89,600,000

NAMA : Depreciation Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 427,500,000 427,500,000

NAMA : Insurance Expense No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,500,000 12,500,000
 BUKU BESAR UMUM
Bulan July, 2019

NAMA : Wages & Salaries Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 105,500,000 105,500,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,000,000 Rp 12,000,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 4,070,000 4,070,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,500,000 7,500,000
 BUKU BESAR UMUM
Bulan July, 2019

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 28,895,000 28,895,000
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 23,725,000 2-1100 26,172,500 v
v 2-1600 2,372,500
5-1300 75,000

TOTAL 26,172,500 TOTAL 26,172,500

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1201 109,331,000 4-1100 99,210,000 v
2-1600 9,921,000 v

TOTAL 109,331,000 TOTAL 109,131,000

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 4-1400 155,000 1-1201 170,500 v
v 2-1600 15,500 5-1500 450,000 v
v 2-1100 495,000 1-1700 45,000 v
v - - - -
- -

TOTAL 665,500 TOTAL 665,500

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1101 135,696,360 1-1201 134,797,000 v
4-1300 574,640 4-1100 1,340,000 v
2-1600 134,000 v
- - v

TOTAL 136,271,000 TOTAL 136,271,000

RECAPITULATION CASH PAYMENT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 2-1100 121,613,000 1-1101 134,283,600 v
v 2-1400 10,700,000 5-1400
v 2-1500 1,075,000
v 2-1300 2,075,500 -
v - -
-
 -

-
TOTAL 135,463,500 TOTAL 134,283,600

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1102 2,525,000 1-1102 2,525,000 v
v
v
v
v

TOTAL 2,525,000 TOTAL 2,525,000

 PT ANGKASA AKSESORI
TRIAL BALANCE, PER 31 JULY 2019

KODE NAMA AKUN DEBET KREDIT

1-1101 Cash in Bank Rp 437,044,960
1-1102 Petty Cash Rp 7,475,000
1-1201 Accounts Receivable Rp 109,160,500
1-1202 Allowance for Doubtful Debt Rp 2,695,900
1-1300 Merchandise Inventory Rp 385,600,000
1-1400 Supplies Rp 37,150,000
1-1500 Prepaid Rent Rp 60,000,000
1-1600 Prepaid Insurance Rp 17,500,000
1-1700 Vat Income Rp 2,327,500
1-1800 Stock Investment 215,000,000
1-2100 Land Rp 500,000,000
1-2201 Building Rp 600,000,000
1-2202 Accum. Dep. Building Rp 375,000,000
1-2301 Equipment Rp 180,000,000
1-2302 Accum Dep Equipment Rp 52,500,000
2-1100 Accounts Payable Rp 25,677,500
2-1200 Accrued expense Rp 1,325,000
2-1300 Income Tax Payable Rp -
2-1400 Wages & Salaries Payable Rp -
2-1500 Vat Payable Rp -
2-1600 Vat Outcome Rp 10,039,500
2-2100 Bank Loan Rp 600,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained earnings Rp 224,785,300
4-1100 Sales of merchandise Rp 2,959,550,000
4-1200 Freight Collected Rp 200,000
4-1300 Sales discount Rp 9,074,640
4-1400 Sales Return Rp 155,000
5-1100 Purchase Rp 1,934,200,500
5-1200 Cost of goods Sold
5-1300 Freight Paid Rp 2,375,000
5-1400 Purchase discount Rp 3,679,900
5-1500 Purchase Return Rp 450,000
6-1100 Advertising Expenses Rp 26,000,000
6-1200 Telephone & Electricity expenses Rp 12,725,000
6-1300 Rent Expense Rp 30,000,000
6-1400 Supplies Expenses 16,200,000
6-1500 Maintenance and Repair Expense 10,350,000
6-1600 Bad Debt Expense 89,600,000
6-1700 Depreciation Expense 427,500,000
6-1800 Insurance Expense 12,500,000
6-1900 Wages & Salaries Expense Rp 105,500,000
8-1100 Interest Revenue Rp 12,000,000
9-1100 Interest Expense 4,070,000
9-1200 Bank Service Charge 7,500,000
9-1300 Income Tax Expense 28,895,000
TOTAL Rp 5,267,903,100 Rp 5,267,903,100
 PT ANGKASA AKSESORI
JURNAL PENYESUAIAN
BULAN JULY, 2019

DATE ACCOUNT NAME

2018 31 Cash In Bank
Des Bank Service Charger
Interest Revenue
31 Supplies Expenses
Supplies
Allowance for Doubtful Debt
Bad Debt Expense
Cost of Goods Sold
Purchase
Freight Paid
Merchandise Inventory
Merchandise Inventory
Purchase Return
Purchase Discount
Cost of Goods Sold
Insurance Expense
Prepaid Insurance
Rent Expense
Prepaid Rent
31 Depreciation Expense
Acc. Dep. Building
Acc. Dep. Equipment
31 Wages and Salaries Sales Expense
Wages and Salaries Adm. Expense
Wages and Salaries Payable
Telp and Elect. Water Expense
Accrued Expense
31 Vat Outcome
Vat Income
Vat Payable
Income Tax Expense
(0,5%*100.550.000)
Income Tax Payable
TOTAL
SESORI
UAIAN
19

REF DEBET CREDIT

Rp 1,450,000
Rp 200,000
Rp 1,650,000
Rp 21,150,000
Rp 21,150,000
Rp 512,690
Rp 512,690
Rp 2,322,175,500
Rp 1,934,200,500
Rp 2,375,000
Rp 385,600,000
Rp 345,545,000
Rp 450,000
Rp 3,679,900
Rp 349,674,900
Rp 2,500,000
Rp 2,500,000
Rp 7,500,000
Rp 7,500,000
Rp 4,375,000
Rp 2,500,000
Rp 1,875,000
Rp 8,400,000
Rp 7,900,000
Rp 16,300,000
Rp 1,900,000
Rp 1,900,000
Rp 10,039,500
Rp 2,327,500
Rp 7,712,000
Rp 502,750

Rp 502,750
Rp 2,738,280,340 Rp 2,738,280,340
 PT

TRIAL BALANCE
CODE ACCOUNT NAME DEBET KREDIT
1-1101 Cash in Bank Rp 437,044,960
1-1102 Petty Cash Rp 7,475,000
1-1201 Accounts Receivable Rp 109,160,500
1-1202 Allowance for Doubtful Debt Rp 2,695,900
1-1300 Merchandise Inventory Rp 385,600,000
1-1400 Supplies Rp 37,150,000
1-1500 Prepaid Rent Rp 60,000,000
1-1600 Prepaid Insurance Rp 17,500,000
1-1700 Vat Income Rp 2,327,500
1-1800 Stock Investment Rp 215,000,000
1-2100 Land Rp 500,000,000
1-2201 Building Rp 600,000,000
1-2202 Accum. Dep. Building Rp 375,000,000
1-2301 Equipment Rp 180,000,000
1-2302 Accum Dep Equipment Rp 52,500,000
2-1100 Accounts Payable Rp 25,677,500
2-1200 Accrued expense Rp 1,325,000
2-1300 Income Tax Payable
2-1400 Wages & Salaries Payable
2-1500 Vat Payable
2-1600 Vat Outcome Rp 10,039,500
2-2100 Bank Loan Rp 600,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained earnings Rp 224,785,300
4-1100 Sales of merchandise Rp 2,959,550,000
4-1200 Freight Collected Rp 200,000
4-1300 Sales discount Rp 9,074,640
4-1400 Sales Return Rp 155,000
5-1100 Purchase Rp 1,934,200,500
5-1200 Cost of goods Sold
5-1300 Freight Paid Rp 2,375,000
5-1400 Purchase discount Rp 3,679,900
5-1500 Purchase Return Rp 450,000
6-1100 Advertising Expenses Rp 26,000,000
6-1200 Telephone & Electricity Rp 12,725,000
expenses
6-1300 Rent Expense Rp 30,000,000
6-1400 Supplies Expenses Rp 16,200,000
6-1500 Maintenance and Repair Rp 10,350,000
Expense
6-1600 Bad Debt Expense Rp 89,600,000
6-1700 Depreciation Expense Rp 427,500,000
6-1800 Insurance Expense Rp 12,500,000
6-1900 Wages & Salaries Expense Rp 105,500,000
8-1100 Interest Revenue Rp 12,000,000
9-1100 Interest Expense Rp 4,070,000
9-1200 Bank Service Charge Rp 7,500,000
9-1300 Income Tax Expense Rp 28,895,000
TOTAL Rp 5,267,903,100 Rp 5,267,903,100
 PT ANGKASA AKSESORI
WORKSHEET
JULY 2019

ADJUSTMENT ADJUSTED TRIAL BALANCE

DEBET KREDIT DEBET KREDIT
Rp 1,450,000 Rp 438,494,960
Rp 7,475,000
Rp 109,160,500
Rp 512,690 Rp 2,183,210
Rp 345,545,000 Rp 385,600,000 Rp 345,545,000
Rp 21,150,000 Rp 16,000,000
Rp 7,500,000 Rp 52,500,000
Rp 2,500,000 Rp 15,000,000
Rp 2,327,500 Rp -
Rp 215,000,000
Rp 500,000,000
Rp 600,000,000
Rp 2,500,000 Rp 377,500,000
Rp 180,000,000
Rp 1,875,000 Rp 54,375,000
Rp 25,677,500
Rp 1,900,000 Rp 3,225,000
Rp 502,750 Rp 502,750
Rp 16,300,000 Rp 16,300,000
Rp 7,712,000 Rp 7,712,000
Rp 10,039,500 Rp -
Rp 600,000,000
Rp 1,000,000,000
Rp 224,785,300
Rp 2,959,550,000
Rp 200,000
Rp 9,074,640
Rp 155,000
Rp 1,934,200,500 Rp -
Rp 2,322,175,500 Rp 349,674,900 Rp 1,972,500,600
Rp 2,375,000 Rp -
Rp 3,679,900 Rp -
Rp 450,000 Rp -
 Rp 26,000,000
Rp 1,900,000 Rp 14,625,000
Rp 7,500,000 Rp 37,500,000
Rp 21,150,000 Rp 37,350,000
Rp 10,350,000
Rp 512,690 Rp 89,087,310
Rp 4,375,000 Rp 431,875,000
Rp 2,500,000 Rp 15,000,000
Rp 16,300,000 Rp 121,800,000
Rp 1,650,000 Rp 13,650,000
Rp 4,070,000
Rp 200,000 Rp 7,700,000
Rp 502,750 Rp 29,397,750
Rp 2,738,280,340 Rp 2,738,280,340 Rp 5,285,660,760 Rp 5,285,660,760

- -
 INCOME STATEMENT BALANCE SHEET
DEBET KREDIT DEBET KREDIT
Rp 438,494,960
Rp 7,475,000
Rp 109,160,500
2,183,210
Rp 345,545,000
Rp 16,000,000
Rp 52,500,000
Rp 15,000,000
Rp -
Rp 215,000,000
Rp 500,000,000
Rp 600,000,000
377,500,000
Rp 180,000,000
54,375,000
25,677,500
3,225,000
502,750
16,300,000
7,712,000

600,000,000
1,000,000,000
224,785,300
Rp 2,959,550,000
Rp 200,000
Rp 9,074,640
Rp 155,000

Rp 1,972,500,600
Rp 26,000,000
Rp 14,625,000
Rp 37,500,000
Rp 37,350,000
Rp 10,350,000
Rp 89,087,310
Rp 431,875,000
Rp 15,000,000
Rp 121,800,000
Rp 13,650,000
Rp 4,070,000
Rp 7,700,000
Rp 29,397,750
Rp 2,806,485,300 Rp 2,973,400,000 Err:522 Rp 2,312,260,760
Rp 166,914,700 Rp 166,914,700
Rp 2,973,400,000 Rp 2,973,400,000 Rp 2,479,175,460 Rp 2,479,175,460
 PT ANGKASA AKSESORI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Juli 2019
Sales Of Merchandise
Freight Collected

Sales Return 9,074,640

Sales Discount 155,000 +

Net Sales
Cost of Goods Sold
Gross Profit
Operating Expense :
Advertising Expenses 26,000,000
Telephone & Electricity expenses 14,625,000
Rent Expense 37,500,000
Supplies Expenses 37,350,000
Maintenance and Repair Expense 10,350,000
Bad Debt Expense 89,087,310
Depreciation Expense 431,875,000
Insurance Expense 15,000,000
Wages & Salaries Expense 121,800,000
Interest Expense Rp 4,070,000
Bank Service Charge 7,700,000
Income Tax Expense 29,397,750 +
Total Operating Expense
Operating Income
Other Revenue :
Interest Revenue 13,650,000 +

Net Income
2019
Rp 2,959,550,000
200,000 +
Rp 2,959,750,000

9,229,640 -
Rp 2,950,520,360
1,972,500,600
978,019,760

824,755,060 -
153,264,700

13,650,000 +
166,914,700
 PT ANGKASA AKSESORI
LAPORAN PERUBAHAN EKUITAS
PER 31 JULY 2019
Beginning Balance, June 2019
Common Stock
Retained Earnings

Net Income 166,914,700

Prive --

Ending Balance
 1,000,000,000
Rp 224,785,300
1,224,785,300

Rp 166,914,700
1,391,700,000
 PT ANGKASA AKSESORI
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 JULY 2019
Current Asset Liability
Cash In Bank Rp 438,494,960 Account Payable Rp 25,677,500
Petty Cash Rp 7,475,000 Accrued Expense Rp 3,225,000
Account Receivable Rp 109,160,500 Income Tax Payable Rp 502,750
Allowance for Doubtful Debt -Rp 2,183,210 Wages & Salaries Payable 16,300,000
Merchandise Inventory Rp 345,545,000 Vat payable 7,712,000
Supplies Rp 16,000,000 Bank Loan 600,000,000 +
Prepaid Rent Rp 52,500,000 Rp 653,417,250
Prepaid Insurance Rp 15,000,000
Vat Income Rp - Total Equity
Stock Investment Rp 215,000,000 + Common stock &Retaining Earning 1,391,700,000
1,196,992,250
Fixed Asset
Land Rp 500,000,000 1,391,700,000
500,000,000
Building Rp 600,000,000
Acc. Dep Building (377,500,000) +
222,500,000
Equipment 180,000,000
Acc. Dep Equipment (54,375,000)
125,625,000

TOTAL 2,045,117,250 TOTAL 2,045,117,250

 KASA AKSESORI
BAHAN POSISI KEUANGAN
31 JULY 2019
 #VALUE!
CLOSING JOURNAL
PER 31 JULY 2019

DATE DESCRIPTION REFF DEBIT

2019 31 Income Summary Rp 2,806,485,300
Cost of goods Sold 5-1200
Sales Return 4-1400
Sales discount 4-1300
JULY Advertising Expenses 6-1100
Telephone & Electricity expenses 6-1200
Rent Expense 6-1200
Supplies Expenses 6-1300
Maintenance and Repair Expense 6-1400
Bad Debt Expense 6-1500
Depreciation Expense 6-1600
Insurance Expense 6-1700
Wages & Salaries Expense 6-1800
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
(Operating Expenses Closing Journal)
31 Sales of Merchandise 4-1100 Rp 2,959,550,000
Interest Revenue 8-1100 Rp 13,650,000
Income Summary 3-1300
(Income Closing Journal)
31 Income Summary 3-1300 Rp 166,914,700
Common Stock & Retaining Earning
(Capital Closing Journal)

TOTAL Rp 5,946,600,000
 CREDIT

Rp 1,972,500,600
Rp 155,000
Rp 9,074,640
Rp 26,000,000
Rp 14,625,000
Rp 37,500,000
37,350,000
Rp 10,350,000
Rp 89,087,310
Rp 431,875,000
Rp 15,000,000
Rp 121,800,000
Rp 4,070,000
Rp 7,700,000
Rp 29,397,750

Rp 2,973,200,000

Rp 166,914,700

Rp 5,946,600,000
 PT ANGKASA AKSESORI
CASH FLOW REPORT
JULY 31, 2019
(In Rupiah)
CASH FLOWS FROM OPERATING ACTIVITIES :
Net Earnings, December 2019
Add (Increase Decrease) Not Affecting Cash :
Depreciation Building Rp 2,500,000
Depreciation Equipment Rp 1,875,000
Decrease Account Receivable Rp 25,636,500
Decrease Allowance for Doubtful Debt Rp (512,690)
Decrease Merchandise Inventory Rp 40,055,000
Decrease Supplies Rp 20,800,000
Decrease Prepaid Rent Rp 7,500,000
Decrease Prepaid Insurance Rp 2,500,000
Decrease Account Payable Rp (95,935,500)
Increase Accrued Expense Rp 1,900,000
Decrease Income Tax Payable Rp (1,572,750)
Increase Wages & Salaries Payable Rp 5,600,000
Increase Vat Payable Rp 6,637,000
Net Cash Flows Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES :
-

CASH FLOWS FROM FINANCING ACTIVITIES :

-

Net Increase In Cash

Cash Balance, July 1, 2019
Cash Balance, July 31, 2019
 POST CLOSING TRIAL BALANCE
PER 31 JULY 2019

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1101 Cash in Bank Rp 437,044,960
1-1102 Petty Cash Rp 7,475,000
1-1201 Accounts Receivable Rp 109,160,500
1-1202 Allowance for Doubtful Debt Rp 2,695,900
1-1300 Merchandise Inventory Rp 385,600,000
1-1400 Supplies Rp 37,150,000
1-1500 Prepaid Rent Rp 60,000,000
1-1600 Prepaid Insurance Rp 17,500,000
1-1700 Vat Income
1-1800 Stock Investment Rp 215,000,000
1-2100 Land Rp 500,000,000
1-2201 Building Rp 600,000,000
1-2202 Accum. Dep. Building Rp 375,000,000
1-2301 Equipment Rp 180,000,000
1-2302 Accum Dep Equipment Rp 52,500,000
2-1100 Accounts Payable Rp 25,677,500
2-1200 Accrued expense Rp 1,325,000
2-1300 Income Tax Payable
2-1400 Wages & Salaries Payable
2-1500 Vat Payable
2-1600 Vat Outcome 10039500
2-2100 Bank Loan 600000000
3-1100 Common Stock 1000000000
3-1200 Retained earnings Rp 166,914,700
4-1100 Sales of merchandise
4-1200 Freight Collected
4-1300 Sales discount
4-1400 Sales Return
5-1100 Purchase
5-1200 Cost of goods Sold
5-1300 Freight Paid
5-1400 Purchase discount
5-1500 Purchase Return
6-1100 Advertising Expenses
6-1200 Telephone & Electricity expenses
6-1300 Rent Expense
6-1400 Supplies Expenses
6-1500 Maintenance and Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expense
6-1800 Insurance Expense
6-1900 Wages & Salaries Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL Rp 2,548,930,460 Rp 2,234,152,600