……………….

……………….
………………….

Debet Credit
Invoice
Date Description Pos Ref Merchandise
Number PPn Income Freight Paid Account Payable
Inventory

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 ……………..
…………………….
……………….

Debet Credit
Invoice CGS (Dr) /
Date Description Pos Ref Account Merchandise
Number Sales PPn Outcome
Receivable Inventory (Cr) Freight Collected

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 …………………
…………………………..
…………………………..

Debet Credit
Evidence Pos Others
Date Description
Number Ref Account
Cash in Bank Sales Discount Account
Receivable Account Name Amount
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 ………………….
………………………
……………………..

Debet Credit
Evidence Cheque Pos Others Others
Date Description Purchase
Number Number Ref Account Payable Cash in Bank
Account Discount Account
Account Name Amount Account Name Amount
Number Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc.
Amount Acc. Number Amount
Number

Total Total
 ………………………
…………………………..
………………………

Evidence
Date Description Pos Ref Debet Credit
Number

Jumlah

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 …………
……………………….
…………………………

Debet Credit
Evidence
Date Description Account
Number Account Name Amount Petty Cash
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 ……………………..
Item Number : Item Name :
………………………….
METODE :
Evidence In Out Balance
Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount

Inventory Card
Item Number: Item Name :
………………
METODE :
Evidence In Out Balance
Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount
 ……………………
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
…………………….
(In Rupiah)

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

SUBSIDIARY LEDGER-ACCOUNT PAYABLE

……………
(In Rupiah)

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

PT Putri Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
 ………………
LIST OF ACCOUNT RECEIVABLE BALANCE
…………………….
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

……………….
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

…………………..
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 ………………………
TRIAL BALANCE
…………………….

KODE NAMA AKUN DEBET CREDIT

KODE NAMA AKUN DEBET CREDIT

Jumlah
 ………………………
ADJUSMENT ENTRIES
………………………..

EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 FINANCIAL POSITION
ACCOUNT ADJUSMENT ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
ACCOUNT NAME UNADJUSTED TRIAL BALANCE STATEMENT
NUMBER
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

Total

Total
 ……………………
PROFIT AND LOSS STATEMENT
…………………………..

Account Name Nominal ( Rp )

 …………………….
CAPITAL STATEMENT
………………………………

Description Nominal ( Rp )
 ………………………
FINANCIAL POSITION STATEMET
…………………………

Assets Liability and Equity

Acc. Number Account Name Amount (Rp) Acc. Number Account Name Amount (Rp)

Total Assets Total Liabilty and Equity

 ……………………….
CASH FLOW STATEMENT
…………………………….

Description Nominal (Rp)

 …………………
CLOSING ENTRIES
……………………….
(In Rupiah)
EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 …………………….
POST CLOSING TRIAL BALANCE
………………………
(In Rupiah)
KODE NAMA AKUN DEBET CREDIT

Total