Академический Документы
Профессиональный Документы
Культура Документы
1 PEMALANG
Account: Cash In Bank Date Dec Description Ref. 1 Opening Balance 31 Cash Receipt Journal CRJ1 31 Cash Payment Journal CPJ1
GENERAL LEDGER
Debet 1,294,350,000.00 902,365,000.00 Credit Balance Debet 98,320,000.00 1,392,670,000.00 490,305,000.00
GENERAL LEDGER
Debet Credit 1,625,000.00 Balance Debet 10,000,000.00 8,375,000.00
GENERAL LEDGER
Debet 1,163,800,000.00 948,750,000.00 66,000,000.00 Credit Balance Debet 795,300,000.00 1,959,100,000.00 1,010,350,000.00 944,350,000.00 944,350,000.00
Opening Balance Sales Journal SJ1 Cash Receipt Journal CRJ1 Memorial Journal MJ1
GENERAL LEDGER
Debet Credit 9,000,000.00 Balance Debet
Account: Merchandise Inventory Date Dec 1 31 31 31 Description Opening Balance Purchases Journal Memorial Journal Memorial Journal Ref. PJ1 MJ1 MJ1
GENERAL LEDGER
Debet 1,243,500,000.00 1,175,010,829.00 50,000,000.00 Credit Balance Debet 660,000,000.00 1,903,500,000.00 728,489,171.00 778,489,171.00
GENERAL LEDGER
Debet 600,000.00 Credit Balance Debet 9,800,000.00 10,400,000.00
GENERAL LEDGER
Debet Credit Balance Debet 15,300,000.00
GENERAL LEDGER
Debet Credit Balance Debet 21,300,000.00
GENERAL LEDGER
Debet Credit Balance Debet 15,000,000.00
Account:
PPN Income
GENERAL LEDGER
Ref. Debet 124,350,000.00 5,400,000.00 Credit Balance Debet 124,350,000.00 118,950,000.00
Date Dec 1 31 31 31
Description
Account:
Prepaid PPN
GENERAL LEDGER
Ref. Debet Credit Balance Debet -
Date Dec 1
GENERAL LEDGER
Debet Credit Balance Debet 63,300,000.00
Account: Equipment Accum Dep Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet
GENERAL LEDGER
Debet Credit 1,367,850,000.00 878,900,000.00 59,400,000.00 Balance Debet
1 Opening Balance 31 Purchases Journal PJ1 31 Cash Payment Journal CPJ1 31 Memorial Journal MJ1
GENERAL LEDGER
Debet 7,365,000.00 Credit Balance Debet
Account: Income Tax Payable Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet
GENERAL LEDGER
Debet 3,500,000.00 Credit Balance Debet
GENERAL LEDGER
Debet Credit 105,800,000.00 6,000,000.00 30,600,000.00 Balance Debet
Opening Balance Sales Journal SJ1 Memorial Journal MJ1 Cash receipt journal SJ1
GENERAL LEDGER
Debet 2,500,000.00 Credit Balance Debet
GENERAL LEDGER
Debet 10,000,000.00 Credit Balance Debet
GENERAL LEDGER
Debet Credit Balance Debet
Account:
Deviden
GENERAL LEDGER
Ref. Debet Credit Balance Debet 25,400,000.00
Date Dec 1
GENERAL LEDGER
Debet Credit Balance Debet -
GENERAL LEDGER
Debet Credit 1,058,000,000.00 306,000,000.00 Balance Debet
GENERAL LEDGER
Debet 60,000,000.00 Credit Balance Debet 60,000,000.00
GENERAL LEDGER
Debet 1,121,010,829.00 50,000,000.00 Credit Balance Debet 387,230,000.00 1,508,240,829.00 1,458,240,829.00
GENERAL LEDGER
Debet Credit Balance Debet 8,800,000.00
GENERAL LEDGER
Debet 725,000.00 Credit Balance Debet 4,200,000.00 4,925,000.00
Account:
Telephone & Electricity Expense
GENERAL LEDGER
Ref. Debet Credit Balance Debet 8,700,000.00
Date Dec 1
Account: Store Supplies Expense Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet 4,750,000.00
Account: Bad Debt Expense Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet 15,100,000.00
GENERAL LEDGER
Debet Credit Balance Debet 16,500,000.00
GENERAL LEDGER
Debet Credit Balance Debet 14,300,000.00
GENERAL LEDGER
Debet Credit Balance Debet 23,300,000.00
Account: Wage & Salaries Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet 36,300,000.00
GENERAL LEDGER
Debet 300,000.00 Credit Balance Debet 9,300,000.00 9,600,000.00
GENERAL LEDGER
Debet Credit Balance Debet
GENERAL LEDGER
Debet 100,000.00 Credit Balance Debet 1,100,000.00 1,200,000.00
Account: Bank Service Charge Date Dec 1 Description Opening Balance Ref.
GENERAL LEDGER
Debet Credit Balance Debet 6,600,000.00
GENERAL LEDGER
Debet Credit Balance Debet #N/A
CUSTOMER'S NAME: Daya Elektronik DATE Dec DESC REF BKM12-1 F12-2
CUSTOMER ACCOUNT
DEBET CREDIT 159,500,000.00 231,000,000.00
CUSTOMER'S NAME: Indo Elektronik DATE Dec 1 6 7 12 14 DESC Opening Balance Faktur Copy Nota Kredit Copy Bukti Penerimaan Kas Bukti Penerimaan Kas REF F12-1 NK12-1 BKM12-2 BKM12-3
CUSTOMER ACCOUNT
DEBET 360,250,000.00 66,000,000.00 294,250,000.00 316,800,000.00 CREDIT
CUSTOMER'S NAME: Prima Elektronik DATE Dec DESC REF BKM12-5 F12-3
CUSTOMER ACCOUNT
DEBET CREDIT 178,200,000.00 572,550,000.00
CUSTOMER'S NAME: Mega Elektronik DATE Dec DESC 1 Opening Balance REF
CUSTOMER ACCOUNT
DEBET CREDIT
VENDOR ACCOUNT
DEBET 251,900,000.00 512,600,000.00 CREDIT DEBET
VENDOR'S NAME CV. Tulus Jaya DATE Dec DESC REF BKK12-8 G11
VENDOR ACCOUNT
DEBET 214,500,000.00 452,650,000.00 CREDIT DEBET
VENDOR'S NAME PT. Plugord DATE Dec 1 6 10 11 18 DESC Opening Balance Bukti Pengeluaran Kas Faktur (asli) Nota Kredit (asli) Bukti Pengeluaran Kas REF BKK12-3 F05 NK-1 BKK12-7
VENDOR ACCOUNT
DEBET 69,300,000.00 402,600,000.00 59,400,000.00 343,200,000.00 CREDIT DEBET
VENDOR ACCOUNT
DEBET CREDIT DEBET
TOTAL
Rp 944,350,000.00
TOTAL
Rp 965,250,000.00
TRIAL BALANCE
December 31, 2011 ACCOUNT NO. ACCOUNT NAME DEBET
490,305,000.00 8,375,000.00 944,350,000.00 20,800,000.00 778,489,171.00 10,400,000.00 15,300,000.00 21,300,000.00 15,000,000.00 118,950,000.00 63,300,000.00 16,500,000.00 965,250,000.00 1,500,000.00 130,400,000.00 480,000,000.00 420,250,000.00 25,400,000.00 2,117,800,000.00 60,000,000.00 1,458,240,829.00 8,800,000.00 4,925,000.00 8,700,000.00
CREDIT
1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1300 5-1100 5-1200 6-1000 6-1100
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax PPN Income Prepaid PPN Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Deviden Payable Bank Mega Loan Capital Stock Dividend Sales Sales Return Cost of goods Sold Freight Paid Advertising Expenses Telephone & Electricity expenses
6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200
Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense Interest Revenue Interest Expense Bank Service Charge
4,750,000.00 15,100,000.00 16,500,000.00 14,300,000.00 23,300,000.00 36,300,000.00 9,600,000.00 6,985,000.00 1,200,000.00 6,600,000.00 4,159,485,000.00 4,159,485,000.00
PT. ANGKASA ACCOUN T NO. 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1901 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 7-1100 8-1100 8-1200 8-1300 ACCOUNT NAME Cash In Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Income Tax Article 25 VAT In Equipment at Cost Equipment Accum Dep Accounts Payable Accrued Expense Income Tax Payable VAT Out Permata Bank Loan Paid Up Capital Retained Earnings Dividend Income Summary Sales Sales Return Cost of Goods Sold Advertising Expense Telephone & Electricity Expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Interest Expense Bank Service Charge Income Tax Expense 3,201,945,000.00 3,201,945,000.00 12,480,000.00 6,600,000.00 50,000,000.00 1,226,509,935.00 4,875,000.00 8,700,000.00 4,750,000.00 3,217,500.00 14,506,250.00 14,300,000.00 23,300,000.00 36,300,000.00 9,800,000.00 6,100,000.00
1,601,300,000.00 600,390,065.00 10,700,000.00 15,300,000.00 21,300,000.00 16,500,000.00 99,280,000.00 63,300,000.00 16,500,000.00 806,080,000.00 425,000.00 5,000,000.00 104,800,000.00 285,000,000.00 200,000,000.00 165,250,000.00
Credit
50,000,000.00
Credit
1,450,121,680.00
1,450,121,680.00