NAMA BIDANG LOMBA

AKUNTANSI KEUANGAN LEMBAGA

No Peserta

Nama Peserta

Asal Sekolah

Unit Kompetensi MEMPROSES BUKU BESAR

Ketepatan Waktu
Item Yang dinilai

Neraca Saldo
Rekap Jurnal

Buku Besar

Nilai Total
Skor 20.00 50.00 20.00 10.00 100.00
MBA
BAGA
 PT NIKO ELEKTRONIK
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 526,744,950 41000 472,500,000
51000 364,217,970 42100 1,100,000
21103 52,199,950
21105 945,000
11106 364,217,970
890,962,920 890,962,920

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41001 3,160,000 11103 280,590,060
11101 556,425,380 81001 25,500,000
51000 45,104,946 81005 881,760
91002 89,100 11105 6,000,000
61300 19,250,000 41000 53,000,000
13104 67,375,000 42100 3,000,000
21103 6,171,660
11106 45,104,946
21105 106,000
11102 78,750,000
81003 10,350,000
13104 19,250,000
13103 154,000,000
81004 8,700,000
691,404,426 691,404,426

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11106 281,000,000 21100 312,910,000
11108 30,910,000
51002 1,000,000
312,910,000 312,910,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 244,812,000 11101 510,376,000
11109 7,500,000 51001 6,576,000
21104 5,200,000 11108 18,350,000
21103 45,900,000 21104 5,200,000
11107 2,840,000
21107 23,605,769
82002 1,394,231
61100 60,000,000
62100 20,000,000
62200 900,000
62300 900,000
61400 800,000
62700 900,000
11105 4,000,000
21105 121,750,000

540,502,000 540,502,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11104 25,000,000 11103 25,000,000
21100 5,328,000 11108 528,000
61400 11,219,048 11106 16,019,048
 PT NIKO ELEKTRONIK
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000 -
31 SJ - - 10,000,000 -
31 CRJ - - 10,000,000 -
31 PJ - - 10,000,000 -
31 CPJ - - 10,000,000 -
11100 31 MJ - - 10,000,000 -

Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 672,661,500 -
31 SJ - - 672,661,500 -
31 CRJ 556,425,380 - 1,229,086,880 -
31 PJ - - 1,229,086,880 -
31 CPJ - 510,376,000 718,710,880 -
11101 31 MJ - - 718,710,880 -

Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER
11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105,000,000 -
31 SJ - - 105,000,000 -
31 CRJ - 78,750,000 26,250,000 -
31 PJ - - 26,250,000 -
31 CPJ - - 26,250,000 -
11102 31 MJ - - 26,250,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 185,470,300 -
31 SJ 526,744,950 - 712,215,250 -
31 CRJ - 280,590,060 431,625,190 -
31 PJ - - 431,625,190 -
31 CPJ - - 431,625,190 -
11103 31 MJ - 25,000,000 406,625,190 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 14,375,000
31 SJ - - - 14,375,000
31 CRJ - - - 14,375,000
31 PJ - - - 14,375,000
31 CPJ - - - 14,375,000
11104 31 MJ 25,000,000 - 10,625,000 -

Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6,000,000 -
31 SJ - - 6,000,000 -
31 CRJ - 6,000,000 - -
31 PJ - - - -
31 CPJ 4,000,000 - 4,000,000 -
11105 31 MJ - - 4,000,000 -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 225,000,000 -
31 SJ - 364,217,970 - 139,217,970
2
 PT NIKO ELEKTRONIK
GENERAL LEDGER
31 CRJ - 45,104,946 - 184,322,916
31 PJ 281,000,000 - 96,677,084 -
31 CPJ - - 96,677,084 -
11106 31 MJ - 16,019,048 80,658,036 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 40,000,000 -
31 SJ - - 40,000,000 -
31 CRJ - - 40,000,000 -
31 PJ - - 40,000,000 -
31 CPJ 2,840,000 - 42,840,000 -
11107 31 MJ - - 42,840,000 -

Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 18,350,000 -
31 SJ - - 18,350,000 -
31 CRJ - - 18,350,000 -
31 PJ 30,910,000 - 49,260,000 -
31 CPJ - 18,350,000 30,910,000 -
11108 31 MJ - 528,000 30,382,000 -

Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 75,000,000 -
31 SJ - - 75,000,000 -
31 CRJ - - 75,000,000 -
31 PJ - - 75,000,000 -
31 CPJ 7,500,000 - 82,500,000 -
11109 31 MJ - - 82,500,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50,000,000 -
31 SJ - - 50,000,000 -
31 CRJ - - 50,000,000 -
31 PJ - - 50,000,000 -
31 CPJ - - 50,000,000 -
11110 31 MJ - - 50,000,000 -

Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
11111 31 MJ - - - -

Account Number:
Account: Investment in bond PT Jaya Mandiri GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 491,165,000 -
31 SJ - - 491,165,000 -
31 CRJ - - 491,165,000 -
31 PJ - - 491,165,000 -
31 CPJ - - 491,165,000 -
12100 31 MJ - - 491,165,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
3
 PT NIKO ELEKTRONIK
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 450,000,000 -
31 SJ - - 450,000,000 -
31 CRJ - - 450,000,000 -
31 PJ - - 450,000,000 -
31 CPJ - - 450,000,000 -
13100 31 MJ - - 450,000,000 -

Account Number:
Account: Building GENERAL LEDGER 13101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 800,000,000 -
31 SJ - - 800,000,000 -
31 CRJ - - 800,000,000 -
31 PJ - - 800,000,000 -
31 CPJ - - 800,000,000 -
13101 31 MJ - - 800,000,000 -

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER 13102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 290,000,000
31 SJ - - - 290,000,000
31 CRJ - - - 290,000,000
31 PJ - - - 290,000,000
31 CPJ - - - 290,000,000
13102 31 MJ - - - 290,000,000

Account Number:
Account: Vehicles GENERAL LEDGER 13103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 514,000,000 -
31 SJ - - 514,000,000 -
31 CRJ - 154,000,000 360,000,000 -
31 PJ - - 360,000,000 -
31 CPJ - - 360,000,000 -
13103 31 MJ - - 360,000,000 -

Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 134,375,000
31 SJ - - - 134,375,000
31 CRJ 67,375,000 19,250,000 - 86,250,000
31 PJ - - - 86,250,000
31 CPJ - - - 86,250,000
13104 31 MJ - - - 86,250,000

Account Number:
Account: Equipment GENERAL LEDGER 13105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 350,000,000 -
31 SJ - - 350,000,000 -
31 CRJ - - 350,000,000 -
31 PJ - - 350,000,000 -
31 CPJ - - 350,000,000 -
13105 31 MJ - - 350,000,000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 155,000,000
31 SJ - - - 155,000,000
31 CRJ - - - 155,000,000
31 PJ - - - 155,000,000
31 CPJ - - - 155,000,000
13106 31 MJ - - - 155,000,000
4
 PT NIKO ELEKTRONIK
GENERAL LEDGER

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 72,040,000
31 SJ - - - 72,040,000
31 CRJ - - - 72,040,000
31 PJ - 312,910,000 - 384,950,000
31 CPJ 244,812,000 - - 140,138,000
21100 31 MJ 5,328,000 - - 134,810,000

Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
21102 31 MJ - - - -

Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 45,900,000
31 SJ - 52,199,950 - 98,099,950
31 CRJ - 6,171,660 - 104,271,610
31 PJ - - - 104,271,610
31 CPJ 45,900,000 - - 58,371,610
21103 31 MJ - - - 58,371,610

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5,200,000
31 SJ - - - 5,200,000
31 CRJ - - - 5,200,000
31 PJ - - - 5,200,000
31 CPJ 5,200,000 5,200,000 - 5,200,000
21104 31 MJ - - - 5,200,000

Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 121,750,000
31 SJ - 945,000 - 122,695,000
31 CRJ - 106,000 - 122,801,000
31 PJ - - - 122,801,000
31 CPJ 121,750,000 - - 1,051,000
21105 31 MJ - - - 1,051,000

Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
21106 31 MJ - - - -

Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 23,605,769
5
 PT NIKO ELEKTRONIK
GENERAL LEDGER
31 SJ - - - 23,605,769
31 CRJ - - - 23,605,769
31 PJ - - - 23,605,769
31 CPJ 23,605,769 - - 0
21107 31 MJ - - - 0

Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 175,925,000
31 SJ - - - 175,925,000
31 CRJ - - - 175,925,000
31 PJ - - - 175,925,000
31 CPJ - - - 175,925,000
22101 31 MJ - - - 175,925,000

Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,100,000,000
31 SJ - - - 1,100,000,000
31 CRJ - - - 1,100,000,000
31 PJ - - - 1,100,000,000
31 CPJ - - - 1,100,000,000
31001 31 MJ - - - 1,100,000,000

Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 550,000,000
31 SJ - - - 550,000,000
31 CRJ - - - 550,000,000
31 PJ - - - 550,000,000
31 CPJ - - - 550,000,000
31002 31 MJ - - - 550,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 460,835,925.00
31 SJ - - - 460,835,925
31 CRJ - - - 460,835,925
31 PJ - - - 460,835,925
31 CPJ - - - 460,835,925
31003 31 MJ - - - 460,835,925

Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 80,000,000 -
31 SJ - - 80,000,000 -
31 CRJ - - 80,000,000 -
31 PJ - - 80,000,000 -
31 CPJ - - 80,000,000 -
31004 31 MJ - - 80,000,000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
31005 31 MJ - - - -

Account Number:
Account: Sales GENERAL LEDGER
6
 PT NIKO ELEKTRONIK
GENERAL LEDGER
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 6,087,500,000
31 SJ - 472,500,000 - 6,560,000,000
31 CRJ - 53,000,000 - 6,613,000,000
31 PJ - - - 6,613,000,000
31 CPJ - - - 6,613,000,000
41000 31 MJ - - - 6,613,000,000

Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 33,365,000 -
31 SJ - - 33,365,000 -
31 CRJ 3,160,000 - 36,525,000 -
31 PJ - - 36,525,000 -
31 CPJ - - 36,525,000 -
41001 31 MJ - - 36,525,000 -

Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 87,500,000 -
31 SJ - - 87,500,000 -
31 CRJ - - 87,500,000 -
31 PJ - - 87,500,000 -
31 CPJ - - 87,500,000 -
41002 31 MJ - - 87,500,000 -

Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 739,500,000.00
31 SJ - 1,100,000 - 740,600,000
31 CRJ - 3,000,000 - 743,600,000
31 PJ - - - 743,600,000
31 CPJ - - - 743,600,000
42100 31 MJ - - - 743,600,000

Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,178,057,625 -
31 SJ 364,217,970 - 5,542,275,595 -
31 CRJ 45,104,946 - 5,587,380,541 -
31 PJ - - 5,587,380,541 -
31 CPJ - - 5,587,380,541 -
51000 31 MJ - - 5,587,380,541 -

Account Number:
Account: Purchase Discount GENERAL LEDGER 51001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 107,732,500.00
31 SJ - - - 107,732,500
31 CRJ - - - 107,732,500
31 PJ - - - 107,732,500
31 CPJ - 6,576,000 - 114,308,500
51001 31 MJ - - - 114,308,500

Account Number:
Account: Freigt Paid GENERAL LEDGER 51002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,000,000 -
31 SJ - - 9,000,000 -
31 CRJ - - 9,000,000 -
31 PJ 1,000,000 - 10,000,000 -
7
 PT NIKO ELEKTRONIK
GENERAL LEDGER
31 CPJ - - 10,000,000 -
51002 31 MJ - - 10,000,000 -

Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 250,000,000 -
31 SJ - - 250,000,000 -
31 CRJ - - 250,000,000 -
31 PJ - - 250,000,000 -
31 CPJ 60,000,000 - 310,000,000 -
61100 31 MJ - - 310,000,000 -

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
61200 31 MJ - - - -

Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ 19,250,000 - 19,250,000 -
31 PJ - - 19,250,000 -
31 CPJ - - 19,250,000 -
61300 31 MJ - - 19,250,000 -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,935,000 -
31 SJ - - 12,935,000 -
31 CRJ - - 12,935,000 -
31 PJ - - 12,935,000 -
31 CPJ 800,000 - 13,735,000 -
61400 31 MJ 11,219,048 - 24,954,048 -

Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 95,000,000 -
31 SJ - - 95,000,000 -
31 CRJ - - 95,000,000 -
31 PJ - - 95,000,000 -
31 CPJ - - 95,000,000 -
61500 31 MJ - - 95,000,000 -

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
61600 31 MJ - - - -

Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit
Debit Credit
8
 PT NIKO ELEKTRONIK
GENERAL LEDGER
Dec 1 Opening Balance 125,000,000 -
31 SJ - - 125,000,000 -
31 CRJ - - 125,000,000 -
31 PJ - - 125,000,000 -
31 CPJ 20,000,000 - 145,000,000 -
62100 31 MJ - - 145,000,000 -

Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,400,000 -
31 SJ - - 4,400,000 -
31 CRJ - - 4,400,000 -
31 PJ - - 4,400,000 -
31 CPJ 900,000 - 5,300,000 -
62200 31 MJ - - 5,300,000 -

Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 45,000,000 -
31 SJ - - 45,000,000 -
31 CRJ - - 45,000,000 -
31 PJ - - 45,000,000 -
31 CPJ 900,000 - 45,900,000 -
62300 31 MJ - - 45,900,000 -

Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 67,420,000 -
31 SJ - - 67,420,000 -
31 CRJ - - 67,420,000 -
31 PJ - - 67,420,000 -
31 CPJ - - 67,420,000 -
62400 31 MJ - - 67,420,000 -

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
62500 31 MJ - - - -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
62600 31 MJ - - - -

Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 63,000,000 -
31 SJ - - 63,000,000 -
31 CRJ - - 63,000,000 -
31 PJ - - 63,000,000 -
31 CPJ 900,000 - 63,900,000 -
62700 31 MJ - - 63,900,000 -

9
 PT NIKO ELEKTRONIK
GENERAL LEDGER
Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
62800 31 MJ - - - -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 25,500,000
31 SJ - - - 25,500,000
31 CRJ - 25,500,000 - 51,000,000
31 PJ - - - 51,000,000
31 CPJ - - - 51,000,000
81001 31 MJ - - - 51,000,000

Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - - - -
31 PJ - - - -
31 CPJ - - - -
81002 31 MJ - - - -

Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 59,500,000.00
31 SJ - - - 59,500,000
31 CRJ - 10,350,000 - 69,850,000
31 PJ - - - 69,850,000
31 CPJ - - - 69,850,000
81003 31 MJ - - - 69,850,000

Account Number:
Account: Gain/loss on Sales Plant Assets GENERAL LEDGER 81004
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ - 8,700,000 - 8,700,000
31 PJ - - - 8,700,000
31 CPJ - - - 8,700,000
81004 31 MJ - - - 8,700,000

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 6,941,000
31 SJ - - - 6,941,000
31 CRJ - 881,760 - 7,822,760
31 PJ - - - 7,822,760
31 CPJ - - - 7,822,760
81005 31 MJ - - - 7,822,760

Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,000,000 -
31 SJ - - 25,000,000 -
31 CRJ - - 25,000,000 -
10
 PT NIKO ELEKTRONIK
GENERAL LEDGER
31 PJ - - 25,000,000 -
31 CPJ - - 25,000,000 -
82001 31 MJ - - 25,000,000 -

Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 107,355,769 -
31 SJ - - 107,355,769 -
31 CRJ - - 107,355,769 -
31 PJ - - 107,355,769 -
31 CPJ 1,394,231 - 108,750,000 -
82002 31 MJ - - 108,750,000 -

Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJ - - - -
31 CRJ 89,100 - 89,100 -
31 PJ - - 89,100 -
31 CPJ - - 89,100 -
91002 31 MJ - - 89,100 -

11
1 1

1 1
1 1
1 1

1 1
1 1

1 1
1 1
1 1
1 1

1 1
1 1

1 1
1 1
1 1

1 1
1 1
12
1 1
1 1
1 1

1 1
1 1

1 1
1 1
1 1
1 1

1 1
1 1
1 1

1 1

1 1

13
1 1

1 1

1 1

1 1
2 2

1 1
2 2

1 1

1 1

14
1 1
1 1
1 1
1 1

1 1

1 1
1 1
1 1
1 1

1 1
2 2

1 1
1 1
1 1
1 1

1 1

1 1
15
1 1

1 1

1 1

1 1

1 1

1 1

0 0

16
1 1
1 1
1 1

1 1
1 1

1 1

1 1
1 1
1 1

1 1
1 1
1 1

1 1
1 1

1 1
1 1

17
1 1
1 1

0 0
1 1

1 1
1 1
1 1

1 1

0 0

1 1
18
1 1

1 1
1 1

1 1
1 1

1 1

0 0

0 0

1 1
1 1

19
0 0

1 1
1 1

1 1
1 1

1 1
1 1

0 0

1 1
1 1

1 1

20
 1 1
1 1

1 1
1 1

111 111

50.00

21
 PT NIKO ELEKTRONIK
TRIAL BALANCE
December 31, 2022
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Petty Cash 10,000,000 -
11101 Cash In Bank 718,710,880 -
11102 Marketable Equity Securities (MES) 26,250,000 -
11103 Account Receivable 406,625,190 -
11104 Allowances for Bad Debts 10,625,000 -
11105 Employee Receivable 4,000,000 -
11106 Merchandise Inventory 80,658,036 -
11107 Office Supplies 42,840,000 -
11108 Value Added Taxes - In 30,382,000 -
11109 Prepaid Income Taxes 82,500,000 -
11110 Prepaid Rent 50,000,000 -
11111 Prepaid Expense - -
12100 Investment in bond PT Jaya Mandiri 491,165,000 -
13100 Land 450,000,000 -
13101 Building 800,000,000 -
13102 Accumulated Depreciation - Building - 290,000,000
13103 Vehicles 360,000,000 -
13104 Accumulated Depreciation - Vehicles - 86,250,000
13105 Equipment 350,000,000 -
13106 Accumulated Depreciation - Equipment - 155,000,000
21100 Account Payable - 134,810,000
21102 Telephone & water Payable - -
21103 Value Added Taxes - Out - 58,371,610
21104 Income Tax Payable - 5,200,000
21105 Insurance Payable - 1,051,000
21106 Devidend Payable - -
21107 BCA Loan - Long Term maturity - 0
22101 BCA Loan - Long Term - 175,925,000
31001 Cammond Stock - 1,100,000,000
31002 Additional Paid In capital - 550,000,000
31003 Retained Earning - 460,835,925
31004 Devidend 80,000,000 -
31005 Income Summary - -
41000 Sales - 6,613,000,000
41001 Sales discount 36,525,000 -
41002 Sales Returns 87,500,000 -
42100 Sales Service - 743,600,000
51000 Cost of sales 5,587,380,541 -
51001 Purchase Discount - 114,308,500
51002 Freigt Paid 10,000,000 -
61100 Wages & Salaries Expense (Sales) 310,000,000 -
61200 Bad Debts- expense - -
61300 Depreciation Expense - Vehicles 19,250,000 -
61400 Advertising Expense 24,954,048 -
61500 Rent Expense 95,000,000 -
61600 Depreciation Expense - Building - -
62100 Wages & Salaries Expense (Administrative) 145,000,000 -
62200 Electricity Expense 5,300,000 -
62300 Water & Telephone Expense 45,900,000 -
62400 Utility Expense 67,420,000 -
62500 Depreciation Expense - Equipment - -
62600 Supplies Expense - -
62700 Transportation Expense 63,900,000 -
62800 Defected Inventory - -
81001 Interest Revenue - 51,000,000
81002 Devidend Revenue - -
81003 Gain on Sales Marketable Equity Securities - 69,850,000
81004 Gain/loss on Sales Plant Assets - 8,700,000
81005 Late Fees Collected - 7,822,760
82001 Bank Charges 25,000,000 -
82002 Interest Expense 108,750,000 -
91002 Company Income Tax 89,100 -
Amount 10,625,724,795 10,625,724,795