Kunci Jawaban Brilliant Vokasi

PT.
BRILLIANT VOKASI
UNAJUSTED TRIAL BALANCE
as of NOVEMBER 30, 2015
ACCOUNT
ACCOUNT NAME DEBET
NUMBER
11101 Cash In Bank (ABC BANK) Rp 503,200,800
11102 Petty Cash Rp 15,000,000
11200 Account Receivable Rp 99,550,000
11210 Allowance For Doubtful Debt
11300 Merchandise Inventory Rp 406,550,000
11400 Office Supplies Rp 7,698,700
11501 Prepaid Insurance Rp 9,000,000
11502 Prepaid Rent Rp 72,000,000
11503 Prepaid Income Tax Article 25 Rp 103,000,000
11601 Vat In Rp 19,000,000
13110 Equipment At Cost Rp 31,500,000
13120 Equipment Accum Dep
13210 Building At Cost Rp 540,000,000
13220 Building Accum Dep
13310 Vehicle At Cost Rp 360,000,000
13320 Vehicle Accum Dep
21100 Account Payable
21200 Accrued Expense
21330 Vat Out
21400 Income Tax Payable
21500 Interest Payable
21600 Notes Payable
22100 Bank BNI Loans
22200 Bank BRI Loans
31000 Capital Stock
32000 Dividend
33000 Retained Earnings
34000 Income Summary
41000 Sales
42000 Sales Return Rp 10,500,000
43000 Sales Discount
51000 Cost Of Goods Sold Rp 255,840,250
61110 Equipment Depreciation Exp Rp 656,250
61200 Building Depreciation Exp Rp 2,250,000
61300 Vehicle Depreciation Exp Rp 3,750,000
61200 Insurance Expense Rp 1,500,000
61300 Rent Expense Rp 9,000,000
61400 Maintenance Expense Rp 2,500,000
61500 Supplies Expense Rp 2,000,000
61600 Wages & Salaries Expense Rp 15,000,000
61700 Telephone & Electricity Expense Rp 9,000,000
61800 Advertising Expense Rp 9,207,000
61900 Bad Debt Expense
81000 Interest Revenue
82000 Other Revenue (Miscellaneous Revenue)
91000 Interest Expense Rp 2,500,000
92000 Income Tax Expense
93000 Bank Service Charge Rp 2,000,000
Total Rp 2,492,203,000
CREDIT
Rp 12,180,000
Rp 3,150,000
Rp 135,000,000
Rp 3,750,000
Rp 134,200,000
Rp 850,000
Rp 24,927,500
Rp 9,370,500
Rp 500,000
Rp 50,000,000
Rp 90,000,000
Rp 375,000,000
Rp 750,000,000
Rp 142,500,000
Rp 759,775,000
Rp 1,000,000
Rp 2,492,203,000
@ Soal Mengelola Buku Besar
PT. BRILLIANT VOKASI

Cash Receipt Journal
December 2015 Page :
DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
08/12/2015 BKM/12/1 Pelunasan Faktur FJ/12/1 tertanggal 4-12-15 84,110,400.00 43000 1,557,600.00 85,668,000.00
20/12/2015 BKM/12/2 Pelunasan Faktur FJ80/11/15 tertanggal 07-11-15 56,105,500.00 55,550,000.00 82000 555,500.00
28/12/2015 BKM/12/3 Pembayaran Faktur FJ/12/3 tanggal 24-12-15 63,504,000.00 43000 1,176,000.00 64,680,000.00
29/12/2015 BKM/12/4 Pelunasan Piutang Yang Telah Dihapuskan 15,000,000.00 11210 15,000,000.00
30/12/2015 BKM/12/5 Pelunasan Faktur FJ/12/4 tanggal 28-12-15 19,278,000.00 43000 357,000.00 19,635,000.00
237,997,900.00 3,090,600.00 225,533,000.00 15,555,500.00
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11101 237,997,900.00 11200 225,533,000.00
43000 3,090,600.00 82000 555,500.00
BOOKED BY
11210 15,000,000.00
241,088,500.00 241,088,500.00

Cash Payment Journal
December 2015
Page :
DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF
NO. ACCOUN CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
T NO. NO.
12/4/2015 BKK/12/1 Pelunasan Faktur Fkt-1522 tanggal 18/11/2015 37,950,000.00 37,950,000.00
12/5/2015 BKK/12/2 Pembayaran Bunga Wesel bulan Nopember 2015 21500 500,000.00 500,000.00
2/12/2012 BKK/12/3 Pelunasan Faktur SI-023 26,840,000.00 26,840,000.00
12/17/2015 BKK/12/4 Pembayaran PPh Pasal 25 bulan Nopember 11503 7,500,000.00 7,500,000.00
12/22/2015 BKK/12/5 Pembayaran Faktur F.222 tanggal 25-11-15 41,250,000.00 41,250,000.00
12/27/2015 BKK/12/6 Pembayaran Faktur FN-12246 tertanggal 23-12-15 14,575,000.00 14,575,000.00
12/30/2015 BKK/12/7 Pembayaran Angsuran Pinjaman BNI dan Bunga 22100 6,525,000.00 6,525,000.00
12/30/2015 BKK/12/8 Pembayaran Angsuran Pinjaman BRI dan Bunga 22100 11,562,500.00 11,562,500.00
12/30/2015 BKK/12/9 Pembayaran Gaji Karyawan Bulan Desember 61600 20,000,000.00 20,000,000.00
12/31/2015 BKK/12/10 Pembayaran PPN Masa Nopember 2015 21400 5,927,500.00 5,927,500.00
12/31/2015 BKK/12/11 Pengisian Kembali Dana Kas Kecil 11102 6,850,000.00 6,850,000.00
120,615,000.00 58,865,000.00 179,480,000.00
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY 21100 120,615,000.00 11101 179,480,000.00
21500 500,000.00
BOOKED BY 11503 7,500,000.00
22100 6,525,000.00
22100 11,562,500.00
61600 20,000,000.00
21400 5,927,500.00
11102 6,850,000.00
179,480,000.00 179,480,000.00
3
PT. BRILLIAN VOKASI

Sales Journal
December 2015
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT OTHER VAT OTHE
DATE
NO. ACCOUN SALES ACCOUN
RECEIVABLE AMOUNT OUT
T NO. T NO.
12/4/2015 FJ/12/1 Toko Parimas 101,310,000.00 51000 109,500,000.00 92,100,000.00 9,210,000.00 11300
10/12/2015 TN/12/1 Penjualan Tunai 11101 33,770,000.00 30,700,000.00 3,070,000.00 11300
51000 41,956,129.03
12/17/2015 FJ/12/2 Toko Makmira 106,370,000.00 51000 110,793,548.39 96,700,000.00 9,670,000.00 11300
12/24/2015 FJ/12/3 Toko Makmira 80,850,000.00 51000 83,860,215.05 73,500,000.00 7,350,000.00 11300
12/28/2015 FJ/12/4 Toko Cemara 24,255,000.00 51000 23,210,794.04 22,050,000.00 2,205,000.00 11300
312,785,000.00 403,090,686.52 315,050,000.00 31,505,000.00
RECAPITULATION
MADE BY
11101 33,770,000.00 41000 315
11200 312,785,000.00 21330 31
BOOKED BY
51000 369,320,686.52 11300 369
715,875,686.52 715
4
ILLIAN VOKASI
es Journal
ecember 2015
Page :
CREDIT
OTHER
AMOUNT
109,500,000.00
41,956,129.03
110,793,548.39
83,860,215.05
23,210,794.04
369,320,686.52
RECAPITULATION
CREDIT
AMOUNT
315,050,000.00
31,505,000.00
369,320,686.52
715,875,686.52
5

Purchase Journal
December 2015
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT OTHER ACCOUNTS OTHER
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO
12/8/2015 SI-023 PT. Senda Abasa 30,500,000.00 3,050,000.00 33,550,000.00
12/18/2015 F.325 PT. Pandawa 12,500,000.00 1,250,000.00 13,750,000.00
12/23/2015 FN-12246 UD. Sephia 13,250,000.00 1,325,000.00 14,575,000.00
12/26/2015 F294 Cv. Rejo Lara 31,250,000.00 3,125,000.00 34,375,000.00
87,500,000.00 8,750,000.00 96,250,000.00
RECAPITULATION
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
11300 87,500,000.00 21100 96,2
11601 8,750,000.00
BOOKED BY
96,250,000.00 96,
5
LLIANT VOKASI
ase Journal
Page :
CREDIT
OTHER
AMOUNT
RECAPITULATION
CREDIT
AMOUNT
96,250,000.00
96,250,000.00
6
PT. BRILLIAN VOKASI

Memorial Journal
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
12/5/2015 NK/12/1 Sales Return 14,220,000.00
Vat Out 1,422,000.00
Account Receivable 15,642,000.00
Merchandise Inventory 16,900,000.00
Cost Of Goods Sold 16,900,000.00
(Retur Penjualan Toko Parimas)
12/9/2015 CRN-11 Account Payable 6,710,000.00

Vat In 610,000.00
(Retur Pembelian PT. Senda Abasa)
12/26/2015 NK/12/2 Sales Return 14,700,000.00

Vat Out 1,470,000.00
(Retur Penjualan Toko Makmira)
12/27/2015 RTR-11 Account Payable 2,915,000.00

Vat In 265,000.00
(Retur Pembelian CV. Rejo Lara)
12/29/2015 NK/12/3 Sales Return 4,200,000.00

Vat Out 420,000.00
(Retur Penjualan Toko Cemara)
84,040,333.33 84,040,333.33
-
RECAPITULATION
ACC NO. DEBET CREDIT
42000 33,120,000.00
21330 3,312,000.00
11300 37,983,333.33 8,750,000.00
11200 36,432,000.00
51000 37,983,333.33
11601 875,000.00
PT. BRILLIAN VOKASI

Memorial Journal
DOC.
NO.
21100 9,625,000.00
84,040,333.33 84,040,333.33

PETTY CASH JOURNAL
December 2015
DEBET CREDIT
DOC.
DATE DESCRIPTION REF ACCOUNT
NO. ACCOUNT NAME AMOUNT PETTY CASH
NO.
12/2/2015 VK/12/1 Rekening Listrik dan Telepoon Bulan Nopember Accrued Expense 21200 850,000.00 850,000.00
12/3/2015 VK/12/2 Pembelian Perlengkapan Kantor Office Supplies 11400 1,100,000.00 1,100,000.00
12/13/2015 VK/12/3 Pembayaran Iklan Perusahaan Advertising Expense 61800 4,500,000.00 4,500,000.00
12/14/2015 VK/12/4 Pembayaran Reparasi Kendaraan Kantor Maintenance Expense 61400 400,000.00 400,000.00
6,850,000.00 6,850,000.00
RECAPITULATION
MADE BY 21200 850,000.00 11102 6,850,000.00
11400 1,100,000.00
BOOKED BY 61800 4,500,000.00
61400 400,000.00
6,850,000.00 6,850,000.00

INVENTORY CARD
December 2015
ITEM : IT - 001
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE
TITY TITY TITY
december 1 Opening Balance 24 3,450,000
2015 4 FJ/12/1 Toko Parimas 10 3,450,000 34,500,000 14 3,450,000
5 NK/12/1 Retur Penjualan Toko Parimas (2) 3,450,000 (6,900,000) 16 3,450,000
8 SI-023 PT. Senda Abasa 5 2,500,000 12,500,000 21 3,223,810
9 CRN-11 Retur Pembelian PT. Senda Abasa (1) 2,500,000 (2,500,000) - 20 3,260,000
10 TN/12/1 Penjualan Tunai 4 3,260,000 13,040,000 16 3,260,000
17 FJ/12/2 Toko Makmira 10 3,260,000 32,600,000 6 3,260,000
18 F.325 PT. Pandawa 5 2,500,000 12,500,000 - 11 2,914,545
7

INVENTORY CARD
December 2015
ITEM : IT - 002
IN OUT BALANCE
DOC.
TITY TITY TITY
2015 17 FJ/12/2 Toko Makmira 8 3,750,000 30,000,000 25 3,750,000
23 FN-12246 UD. Sephia 5 2,650,000 13,250,000 30 3,566,667
24 FJ/12/3 Toko Makmira 10 3,566,667 35,666,667 20 3,566,667
26 NK/12/2 Toko Makmira (2) 3,566,667 (7,133,333) 22 3,566,667
26 J294 CV. Rejo Lara 5 2,650,000 13,250,000 - 27 3,396,914
27 RTR-11 CV. Rejo Lara (1) 2,650,000 (2,650,000) - 26 3,425,641
28 FJ/12/4 Toko Cemara 3 3,425,641 10,276,923 23 3,425,641
8

INVENTORY CARD
December 2015
ITEM : IT - 003
IN OUT BALANCE
DOC.
TITY TITY TITY
2015 4 FJ/12/1 Toko Parimas 15 5,000,000 75,000,000 25 5,000,000
5 NK/12/1 Retur Penjualan Toko Parimas (2) 5,000,000 (10,000,000) 27 5,000,000
8 SI-023 PT. Senda Abasa 5 3,600,000 18,000,000 32 4,781,250
9 CRN-11 Retur Pembelian PT. Senda Abasa (1) 3,600,000 (3,600,000) 31 4,819,355
10 TN/12/1 Penjualan Tunai 6 4,819,355 28,916,129 25 4,819,355
17 FJ/12/2 Toko Makmira 10 4,819,355 48,193,548 15 4,819,355
24 FJ/12/3 Toko Makmira 10 4,819,355 48,193,548 5 4,819,355
26 NK/12/2 Toko Makmira (2) 4,819,355 (9,638,710) 7 4,819,355
26 J294 CV. Rejo Lara 5 3,600,000 18,000,000 - 12 4,311,290
28 FJ/12/4 Toko Cemara 3 4,311,290 12,933,871 9 4,311,290
29 NK/12/3 Toko Cemara (1) 4,311,290 (4,311,290) 10 4,311,290
9
T. BRILLIANT VOKASI
INVENTORY CARD
December 2015
BALANCE
AMOUNT
82,800,000
48,300,000
55,200,000
67,700,000
65,200,000
52,160,000
19,560,000
32,060,000
10
T. BRILLIANT VOKASI
INVENTORY CARD
December 2015
BALANCE
AMOUNT
123,750,000
93,750,000
107,000,000
71,333,333
78,466,667
91,716,667
89,066,667
78,789,744
11
T. BRILLIANT VOKASI
INVENTORY CARD
December 2015
BALANCE
AMOUNT
200,000,000
125,000,000
135,000,000
153,000,000
149,400,000
120,483,871
72,290,323
24,096,774
33,735,484
51,735,484
38,801,613
43,112,903
12
Jl. Semarang No. 5
MALANG
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Toko Parimas
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
dec 1 Opening Balance 55,550,000.00
2015 4 SJ 101,310,000.00 156,860,000.00
5 MJ 15,642,000.00 141,218,000.00
8 CRJ 85,668,000.00 55,550,000.00
20 CRJ 55,550,000.00 -

Toko Makmira
BALANCE
DEBET CREDIT
dec 1 Opening Balance 44,000,000.00
2015 17 SJ 106,370,000.00 150,370,000.00
24 SJ 80,850,000.00 231,220,000.00
26 MJ 16,170,000.00 215,050,000.00
28 CRJ 64,680,000.00 150,370,000.00

Toko Cemara
BALANCE
DEBET CREDIT
dec 28 SJ Rp 24,255,000.00 24,255,000.00
2015 29 MJ 4,620,000.00 19,635,000.00
30 CRJ 19,635,000.00 -
Jl. Semarang No. 5
MALANG
VENDOR'S NAME VENDOR ACCOUNT NO.

PT. Senda Abasa
BALANCE
DEBET CREDIT
dec 1 Opening balance 37,950,000.00
2015 4 CDJ 37,950,000.00 -
8 PJ 33,550,000.00 33,550,000.00
9 MJ 6,710,000.00 26,840,000.00
12 CDJ 26,840,000.00 -

PT. Pandawa
BALANCE
DEBET CREDIT
2015 18 PJ 13,750,000.00 55,000,000.00
22 CDJ 41,250,000.00 13,750,000.00

UD. Sephia
BALANCE
DEBET CREDIT
2015 23 PJ 14,575,000.00 69,575,000.00
27 CDJ 14,575,000.00 55,000,000.00

CV. REJO LARA
BALANCE
DEBET CREDIT
dec 26 PJ 34,375,000.00 34,375,000.00
2015 27 MJ Rp 2,915,000 31,460,000.00
@ Kertas Kerja Mengelola Buku Besar
JL. Semarang No. 5

MALANG
Account: Account Number:

GENERAL LEDGER
Cash In Bank (ABC BANK)
Balance
Date Description Ref. Debet Credit Debet Credit
1 Opening Balance 503,200,800.00
CRJ 271,767,900.00 774,968,700.00
SJ 774,968,700.00
CDJ 179,480,000.00 595,488,700.00
PJ 595,488,700.00
MJ 595,488,700.00
PC 595,488,700.00
ADJ 250000 595,738,700.00

GENERAL LEDGER
Petty Cash
Balance
Date Description Ref. Debet Credit
Debet Credit
CRJ 15,000,000.00
SJ 15,000,000.00
CDJ 6,850,000.00 21,850,000.00
PJ 21,850,000.00
MJ 21,850,000.00
PC 6,850,000.00 15,000,000.00

GENERAL LEDGER
Account Receivable
Balance
Debet Credit
CRJ 225,533,000.00 (125,983,000.00)
SJ 312,785,000.00 186,802,000.00
CDJ 186,802,000.00
PJ 186,802,000.00
MJ 36,432,000.00 150,370,000.00
PC 150,370,000.00

GENERAL LEDGER
Allowance For Doubtful Debt
Balance
Debet Credit
CRJ 15,000,000.00 27,180,000.00
SJ 27,180,000.00
CDJ 27,180,000.00
PJ 27,180,000.00
MJ 27,180,000.00
PC 27,180,000.00
15
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Merchandise Inventory
Balance
Debet Credit
CRJ 406,550,000.00
SJ 369,320,686.52 37,229,313.48
CDJ 37,229,313.48
PJ 87,500,000.00 124,729,313.48
MJ 37,983,333.33 8,750,000.00 153,962,646.82
PC 153,962,646.82
ADJ 34187213.18 188,149,860.00

GENERAL LEDGER
Office Supplies
Balance
Debet Credit
CRJ 7,698,700.00
SJ 7,698,700.00
CDJ 7,698,700.00
PJ 7,698,700.00
MJ 7,698,700.00
PC 1,100,000.00 8,798,700.00
ADJ 4,298,700.00 4,500,000.00

GENERAL LEDGER
Prepaid Insurance
Balance
Debet Credit
CRJ 9,000,000.00
SJ 9,000,000.00
CDJ 9,000,000.00
PJ 9,000,000.00
MJ 9,000,000.00
PC 9,000,000.00
ADJ 500000 8,500,000.00

GENERAL LEDGER
Prepaid Rent
Balance
Debet Credit
CRJ 72,000,000.00
SJ 72,000,000.00
CDJ 72,000,000.00
PJ 72,000,000.00
MJ 72,000,000.00
PC 72,000,000.00
ADJ 1500000 70,500,000.00
16
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MALANG

GENERAL LEDGER
Prepaid Income Tax Article 25
Balance
Debet Credit
CRJ 103,000,000.00
SJ 103,000,000.00
CDJ 7,500,000.00 110,500,000.00
PJ 110,500,000.00
MJ 110,500,000.00
PC 110,500,000.00
ADJ 7500000 118,000,000.00

GENERAL LEDGER
Vat In
Balance
Debet Credit
CRJ 19,000,000.00
SJ 19,000,000.00
CDJ 19,000,000.00
PJ 8,750,000.00 27,750,000.00
MJ 875,000.00 26,875,000.00
PC 26,875,000.00

GENERAL LEDGER
Equipment At Cost
Balance
Debet Credit
CRJ 31,500,000.00
SJ 31,500,000.00
CDJ 31,500,000.00
PJ 31,500,000.00
MJ 31,500,000.00
PC 31,500,000.00

GENERAL LEDGER
Equipment Accum Dep
Balance
Debet Credit
CRJ 3,150,000.00
SJ 3,150,000.00
CDJ 3,150,000.00
PJ 3,150,000.00
MJ 3,150,000.00
PC 3,150,000.00
ADJ 656250 3,806,250.00
17
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MALANG

GENERAL LEDGER
Building At Cost
Balance
Debet Credit
CRJ 540,000,000.00
SJ 540,000,000.00
CDJ 540,000,000.00
PJ 540,000,000.00
MJ 540,000,000.00
PC 540,000,000.00

GENERAL LEDGER
Building Accum Dep
Balance
Debet Credit
CRJ 135,000,000.00
SJ 135,000,000.00
CDJ 135,000,000.00
PJ 135,000,000.00
MJ 135,000,000.00
PC 135,000,000.00
ADJ 2250000 137,250,000.00

GENERAL LEDGER
Vehicle At Cost
Balance
Debet Credit
CRJ 360,000,000.00
SJ 360,000,000.00
CDJ 360,000,000.00
PJ 360,000,000.00
MJ 360,000,000.00
PC 360,000,000.00

GENERAL LEDGER
Vehicle Accum Dep
Balance
Debet Credit
CRJ 3,750,000.00
SJ 3,750,000.00
CDJ 3,750,000.00
PJ 3,750,000.00
MJ 3,750,000.00
PC 3,750,000.00
ADJ 3750000 7,500,000.00
18
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MALANG

GENERAL LEDGER
Account Payable
Balance
Debet Credit
CRJ 134,200,000.00
SJ 134,200,000.00
CDJ 120,615,000.00 13,585,000.00
PJ 96,250,000.00 109,835,000.00
MJ 9,625,000.00 100,210,000.00
PC 100,210,000.00

GENERAL LEDGER
Accrued Expense
Balance
Debet Credit
1 Opening Balance 850,000.00
CRJ 850,000.00
SJ 850,000.00
CDJ 850,000.00 -
PJ -
MJ -
PC -
ADJ 1750000 1,750,000.00

GENERAL LEDGER
Vat Out
Balance
Debet Credit
CRJ 24,927,500.00
SJ 31,505,000.00 56,432,500.00
CDJ 56,432,500.00
PJ 56,432,500.00
MJ 3,312,000.00 53,120,500.00
PC 53,120,500.00

GENERAL LEDGER
Income Tax Payable
Balance
Debet Credit
CRJ 9,370,500.00
SJ 9,370,500.00
CDJ 5,927,500.00 3,443,000.00
PJ 3,443,000.00
MJ 3,443,000.00
PC 3,443,000.00
ADJ 7500000 10,943,000.00
19
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Interest Payable
Balance
Debet Credit
CRJ 500,000.00
SJ 500,000.00
CDJ 500,000.00 -
PJ -
MJ -
PC -
ADJ 500000 500,000.00

GENERAL LEDGER
Notes Payable
Balance
Debet Credit
CRJ 50,000,000.00
SJ 50,000,000.00
CDJ 50,000,000.00
PJ 50,000,000.00
MJ 50,000,000.00
PC 50,000,000.00

GENERAL LEDGER
Bank BNI Loans
Balance
Debet Credit
CRJ 6,525,000.00 83,475,000.00
SJ 83,475,000.00
CDJ 83,475,000.00
PJ 83,475,000.00
MJ 83,475,000.00
PC 83,475,000.00

GENERAL LEDGER
Bank BRI Loans
Balance
Debet Credit
CRJ 11,562,500.00 363,437,500.00
SJ 363,437,500.00
CDJ 363,437,500.00
PJ 363,437,500.00
MJ 363,437,500.00
PC 363,437,500.00
20
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Capital Stock
Balance
Debet Credit
CRJ 750,000,000.00
SJ 750,000,000.00
CDJ 750,000,000.00
PJ 750,000,000.00
MJ 750,000,000.00
PC 750,000,000.00

GENERAL LEDGER
Dividend
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Retained Earnings
Balance
Debet Credit
CRJ 142,500,000.00
SJ 142,500,000.00
CDJ 142,500,000.00
PJ 142,500,000.00
MJ 142,500,000.00
PC 142,500,000.00

GENERAL LEDGER
Income Summary
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC
21
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Sales
Balance
Debet Credit
CRJ 759,775,000.00
SJ 315,050,000.00 1,074,825,000.00
CDJ 1,074,825,000.00
PJ 1,074,825,000.00
MJ 1,074,825,000.00
PC 1,074,825,000.00

GENERAL LEDGER
Sales Return
Balance
Debet Credit
CRJ 10,500,000.00
SJ 10,500,000.00
CDJ 10,500,000.00
PJ 10,500,000.00
MJ 33,120,000.00 43,620,000.00
PC 43,620,000.00

GENERAL LEDGER
Sales Discount
Balance
Debet Credit
1 Opening Balance -
CRJ 3,090,600.00 3,090,600.00
SJ 3,090,600.00
CDJ 3,090,600.00
PJ 3,090,600.00
MJ 3,090,600.00
PC 3,090,600.00

GENERAL LEDGER
Cost Of Goods Sold
Balance
Debet Credit
CRJ 255,840,250.00
SJ 369,320,686.52 625,160,936.52
CDJ 625,160,936.52
PJ 625,160,936.52
MJ 37,983,333.33 587,177,603.18
PC 587,177,603.18
ADJ 34187213.18 552,990,390.00
22
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Equipment Depreciation Exp
Balance
Debet Credit
CRJ 656,250.00
SJ 656,250.00
CDJ 656,250.00
PJ 656,250.00
MJ 656,250.00
PC 656,250.00
ADJ 656,250.00 1,312,500.00

GENERAL LEDGER
Building Depreciation Exp
Balance
Debet Credit
CRJ 2,250,000.00
SJ 2,250,000.00
CDJ 2,250,000.00
PJ 2,250,000.00
MJ 2,250,000.00
PC 2,250,000.00
ADJ 2,250,000.00 4,500,000.00

GENERAL LEDGER
Vehicle Depreciation Exp
Balance
Debet Credit
CRJ 3,750,000.00
SJ 3,750,000.00
CDJ 3,750,000.00
PJ 3,750,000.00
MJ 3,750,000.00
PC 3,750,000.00
ADJ 3,750,000.00 7,500,000.00

GENERAL LEDGER
Insurance Expense
Balance
Debet Credit
CRJ 1,500,000.00
SJ 1,500,000.00
CDJ 1,500,000.00
PJ 1,500,000.00
MJ 1,500,000.00
PC 1,500,000.00
ADJ 500000 2,000,000.00
23
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Rent Expense
Balance
Debet Credit
CRJ 9,000,000.00
SJ 9,000,000.00
CDJ 9,000,000.00
PJ 9,000,000.00
MJ 9,000,000.00
PC 9,000,000.00
ADJ 1500000 10,500,000.00

GENERAL LEDGER
Maintenance Expense
Balance
Debet Credit
CRJ 2,500,000.00
SJ 2,500,000.00
CDJ 2,500,000.00
PJ 2,500,000.00
MJ 400,000.00 2,900,000.00
PC 2,900,000.00

GENERAL LEDGER
Supplies Expense
Balance
Debet Credit
CRJ 2,000,000.00
SJ 2,000,000.00
CDJ 2,000,000.00
PJ 2,000,000.00
MJ 2,000,000.00
PC 2,000,000.00
ADJ 4,298,700.00 6,298,700.00

GENERAL LEDGER
Wages & Salaries Expense
Balance
Debet Credit
CRJ 15,000,000.00
SJ 15,000,000.00
CDJ 20,000,000.00 35,000,000.00
PJ 35,000,000.00
MJ 35,000,000.00
PC 35,000,000.00
24
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Telephone & Electricity Expense
Balance
Debet Credit
CRJ 9,000,000.00
SJ 9,000,000.00
CDJ 9,000,000.00
PJ 9,000,000.00
MJ 9,000,000.00
PC 9,000,000.00
ADJ 1750000 10,750,000.00

GENERAL LEDGER
Advertising Expense
Balance
Debet Credit
CRJ 4,500,000.00 13,707,000.00
SJ 13,707,000.00
CDJ 13,707,000.00
PJ 13,707,000.00
MJ 13,707,000.00
PC 13,707,000.00

GENERAL LEDGER
Bad Debt Expense
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Interest Revenue
Balance
Debet Credit
CRJ 1,000,000.00
SJ 1,000,000.00
CDJ 1,000,000.00
PJ 1,000,000.00
MJ 1,000,000.00
PC 1,000,000.00
ADJ 500000 1,500,000.00
25
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Other Revenue (Miscellaneous Revenue)
Balance
Debet Credit
1 Opening Balance -
CRJ 555,500.00 555,500.00
SJ 555,500.00
CDJ 555,500.00
PJ 555,500.00
MJ 555,500.00
PC 555,500.00

GENERAL LEDGER
Interest Expense
Balance
Debet Credit
CRJ 2,500,000.00
SJ 2,500,000.00
CDJ 2,500,000.00
PJ 2,500,000.00
MJ 2,500,000.00
PC 2,500,000.00
ADJ 500000 3,000,000.00

GENERAL LEDGER
Income Tax Expense
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Bank Service Charge
Balance
Debet Credit
CRJ 2,000,000.00
SJ 2,000,000.00
CDJ 2,000,000.00
PJ 2,000,000.00
MJ 2,000,000.00
PC 2,000,000.00
ADJ 250000 2,250,000.00
26
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC
27
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC
28
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC
29
JL. Semarang No. 5

MALANG

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC

GENERAL LEDGER
Balance
Debet Credit
1 Opening Balance
CRJ
SJ
CDJ
PJ
MJ
PC
30
TRIAL BALANCE
December 31, 2015
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
11101 Cash In Bank (ABC BANK) 595,488,700.00
11102 Petty Cash 15,000,000.00
11200 Account Receivable 150,370,000.00
11210 Allowance For Doubtful Debt 27,180,000.00
11300 Merchandise Inventory 153,962,646.82 188,149,860.00
11400 Office Supplies 8,798,700.00 (34,187,213.18)
11501 Prepaid Insurance 9,000,000.00
11502 Prepaid Rent 72,000,000.00
11503 Prepaid Income Tax Article 25 110,500,000.00
11601 Vat In 26,875,000.00
13110 Equipment At Cost 31,500,000.00
13120 Equipment Accum Dep 3,150,000.00
13210 Building At Cost 540,000,000.00
13220 Building Accum Dep 135,000,000.00
13310 Vehicle At Cost 360,000,000.00
13320 Vehicle Accum Dep 3,750,000.00
21100 Account Payable 100,210,000.00
21200 Accrued Expense -
21330 Vat Out 53,120,500.00
21400 Income Tax Payable 3,443,000.00
21500 Interest Payable -
21600 Notes Payable 50,000,000.00
22100 Bank BNI Loans 83,475,000.00
22200 Bank BRI Loans 363,437,500.00
31000 Capital Stock 750,000,000.00
32000 Dividend
33000 Retained Earnings 142,500,000.00
34000 Income Summary
41000 Sales 1,074,825,000.00
42000 Sales Return 43,620,000.00
43000 Sales Discount 3,090,600.00
51000 Cost Of Goods Sold 587,177,603.18
61110 Equipment Depreciation Exp 656,250.00
61200 Building Depreciation Exp 2,250,000.00
61300 Vehicle Depreciation Exp 3,750,000.00
61200 Insurance Expense 1,500,000.00
61300 Rent Expense 9,000,000.00
61400 Maintenance Expense 2,900,000.00
61500 Supplies Expense 2,000,000.00
61600 Wages & Salaries Expense 35,000,000.00
61700 Telephone & Electricity Expense 9,000,000.00
61800 Advertising Expense 13,707,000.00
61900 Bad Debt Expense -
81000 Interest Revenue 1,000,000.00
82000 Other Revenue (Miscellaneous Revenue) 555,500.00
91000 Interest Expense 2,500,000.00
92000 Income Tax Expense -
93000 Bank Service Charge 2,000,000.00
2,791,646,500.00 2,945,609,146.82
Memorial Journal
December 2015
Page :
DOC.
NO.
31 Supplies Expense 4,298,700.00
Office Supplies 4,298,700.00
31 Insurance Expense 500,000.00
Prepaid Insurance 500,000.00
31 Rent Expense 1,500,000.00
Prepaid Rent 1,500,000.00
31 Telephone & Electricity Expense 1,750,000.00
Accrued Expense 1,750,000.00
31 Equipment Depreciation Exp 656,250.00
Building Depreciation Exp 2,250,000.00
Vehicle Depreciation Exp 3,750,000.00
Equipment Accum Dep 656,250.00
Building Accum Dep 2,250,000.00
Vehicle Accum Dep 3,750,000.00
31 Interest Expense 500,000.00
Interest Payable 500,000.00
31 Merchandise Inventory 34,187,213.18
31 Bank Service Charge 250,000.00
Cash In Bank (ABC BANK) 250,000.00
Interest Revenue 500,000.00
31 Prepaid Income Tax Article 25 7,500,000.00
Income Tax Payable 7,500,000.00
57,392,163.18 57,392,163.18
WORKSHEET
December 31, 2015
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
11101 Cash In Bank (ABC BANK) 595,488,700.00 250,000.00 595,738,700.00 595,738,700.00
11102 Petty Cash 15,000,000.00 15,000,000.00 - 15,000,000.00 -
11200 Account Receivable 150,370,000.00 150,370,000.00 - 150,370,000.00 -
11210 Allowance For Doubtful Debt 27,180,000.00 27,180,000.00 27,180,000.00
11300 Merchandise Inventory 153,962,646.82 34,187,213.18 188,149,860.00 188,149,860.00
11400 Office Supplies 8,798,700.00 4,298,700.00 4,500,000.00 4,500,000.00
11501 Prepaid Insurance 9,000,000.00 500,000.00 8,500,000.00 8,500,000.00
11502 Prepaid Rent 72,000,000.00 1,500,000.00 70,500,000.00 70,500,000.00
11503 Prepaid Income Tax Article 25 110,500,000.00 7,500,000.00 118,000,000.00 118,000,000.00 -
11601 Vat In 26,875,000.00 26,875,000.00 26,875,000.00 -
13110 Equipment At Cost 31,500,000.00 31,500,000.00 31,500,000.00
13120 Equipment Accum Dep 3,150,000.00 656,250.00 3,806,250.00 - 3,806,250.00
13210 Building At Cost 540,000,000.00 540,000,000.00 - 540,000,000.00 -
13220 Building Accum Dep 135,000,000.00 2,250,000.00 137,250,000.00 - 137,250,000.00
13310 Vehicle At Cost 360,000,000.00 360,000,000.00 - 360,000,000.00 -
13320 Vehicle Accum Dep 3,750,000.00 3,750,000.00 7,500,000.00 - 7,500,000.00
21100 Account Payable 100,210,000.00 100,210,000.00 - 100,210,000.00
21200 Accrued Expense - 1,750,000.00 1,750,000.00 - 1,750,000.00
21330 Vat Out 53,120,500.00 53,120,500.00 53,120,500.00
21400 Income Tax Payable 3,443,000.00 7,500,000.00 10,943,000.00 - 10,943,000.00
21500 Interest Payable - 500,000.00 500,000.00 500,000.00
21600 Notes Payable 50,000,000.00 50,000,000.00 - 50,000,000.00
22100 Bank BNI Loans 83,475,000.00 83,475,000.00 83,475,000.00
22200 Bank BRI Loans 363,437,500.00 363,437,500.00 363,437,500.00
31000 Capital Stock 750,000,000.00 750,000,000.00 750,000,000.00
32000 Dividend -
33000 Retained Earnings 142,500,000.00 142,500,000.00 142,500,000.00
34000 Income Summary - -
41000 Sales 1,074,825,000.00 - 1,074,825,000.00 - 1,074,825,000.00
42000 Sales Return 43,620,000.00 43,620,000.00 - 43,620,000.00
43000 Sales Discount 3,090,600.00 3,090,600.00 - 3,090,600.00
51000 Cost Of Goods Sold 587,177,603.18 34,187,213.18 552,990,390.00 552,990,390.00
61110 Equipment Depreciation Exp 656,250.00 656,250.00 1,312,500.00 1,312,500.00
61200 Building Depreciation Exp 2,250,000.00 2,250,000.00 4,500,000.00 4,500,000.00
61300 Vehicle Depreciation Exp 3,750,000.00 3,750,000.00 7,500,000.00 7,500,000.00
61200 Insurance Expense 1,500,000.00 500,000.00 2,000,000.00 2,000,000.00
61300 Rent Expense 9,000,000.00 1,500,000.00 10,500,000.00 10,500,000.00
61400 Maintenance Expense 2,900,000.00 2,900,000.00 2,900,000.00
61500 Supplies Expense 2,000,000.00 4,298,700.00 6,298,700.00 6,298,700.00
61600 Wages & Salaries Expense 35,000,000.00 35,000,000.00 35,000,000.00
61700 Telephone & Electricity Expense 9,000,000.00 1,750,000.00 10,750,000.00 10,750,000.00
61800 Advertising Expense 13,707,000.00 13,707,000.00 - 13,707,000.00 -
61900 Bad Debt Expense - - - - -
81000 Interest Revenue 1,000,000.00 500,000.00 1,500,000.00 1,500,000.00
82000 Other Revenue (Miscellaneous Revenue) 555,500.00 - 555,500.00 - 555,500.00
91000 Interest Expense 2,500,000.00 500,000.00 3,000,000.00 3,000,000.00
92000 Income Tax Expense - - -
93000 Bank Service Charge 2,000,000.00 250,000.00 2,250,000.00 2,250,000.00
2,791,646,500.00 2,791,646,500.00 57,392,163.18 57,392,163.18 2,808,552,750.00 2,808,552,750.00 699,419,190.00 1,076,880,500.00 2,109,133,560.00 1,731,672,250.00
377,461,310.00 377,461,310.00
1,076,880,500.00 1,076,880,500.00 2,109,133,560.00 2,109,133,560.00
Jl. Semarang No. 5
MALANG
INCOME STATEMENT
11/1/2014 through 31/12/2014
Sales Rp 1,074,825,000.00
Sales Return Rp 43,620,000.00
Sales Discount Rp 3,090,600.00
Rp (46,710,600.00)
Net Sales Rp 1,028,114,400.00
Cost Of Goods Sold Rp (552,990,390.00)
Gross Profit Rp 475,124,010.00
Operating Expense
Equipment Depreciation Exp 1,312,500.00
Building Depreciation Exp 4,500,000.00
Vehicle Depreciation Exp 7,500,000.00
Insurance Expense 2,000,000.00
Rent Expense 10,500,000.00
Maintenance Expense 2,900,000.00
Supplies Expense 6,298,700.00
Wages & Salaries Expense 35,000,000.00
Telephone & Electricity Expense 10,750,000.00
Advertising Expense 13,707,000.00
Bad Debt Expense -
Rp (94,468,200.00)
Operating Income Rp 380,655,810.00
Other Income (Expense)

Interest Revenue Rp 1,500,000.00
Other Revenue (Miscellaneous Revenue) Rp 555,500.00
Interest Expense Rp (3,000,000.00)
Income Tax Expense
Bank Service Charge Rp (2,250,000.00)
Rp (3,194,500.00)
Net Income Before Tax Rp 377,461,310.00
Fiscal Reconciliation:
Interest Revenue Rp (1,500,000.00)
Other Revenue (Miscellaneous Revenue) Rp (555,500.00)
Bank Service Charge Rp 2,250,000.00
Fiscal Reconciliation Rp 194,500.00
Rp 377,655,810.00
PhKP Rp 377,655,000.00
Income Tax Expense Rp (47,206,875.00)
Jl. Semarang No. 5
MALANG
INCOME STATEMENT
11/1/2014 through 31/12/2014
Net Income after Tax Rp 330,448,125.00
Jl. Semarang No. 5
Malang
EQUITY STATEMENT
1/1/2015 through 31/12/2015
Retained Earnings, Jan 1 2015 Rp 142,500,000.00
Add:
Net Income after Tax Rp 330,448,125.00
Dividend Rp -
Rp 330,448,125.00
Retained Earnings, Dec 31 2014 Rp 472,948,125.00

Jl. Semarang No. 5
Malang
BALANCE SHEET
as of 31/12/2015
Jl. Semarang No. 5
MALANG
STATEMENT OF CASHFLOW
1/1/2015 through 31/12/2015
Memorial Journal
December 2015
Page :

Memorial Journal
December 2015
Page :

POST CLOSING TRIAL BALANCE
December 31, 2015
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.

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PT.

PT. BRILLIANT VOKASI

237,997,900.00 3,090,600.00 225,533,000.00 15,555,500.00

PT. BRILLIANT VOKASI

120,615,000.00 58,865,000.00 179,480,000.00

PT. BRILLIAN VOKASI

312,785,000.00 403,090,686.52 315,050,000.00 31,505,000.00

PT. BRILLIANT VOKASI

87,500,000.00 8,750,000.00 96,250,000.00

PT. BRILLIAN VOKASI

12/9/2015 CRN-11 Account Payable 6,710,000.00

12/26/2015 NK/12/2 Sales Return 14,700,000.00

12/27/2015 RTR-11 Account Payable 2,915,000.00

12/29/2015 NK/12/3 Sales Return 4,200,000.00

PT. BRILLIAN VOKASI

PT. BRILLIANT VOKASI

PT. BRILLIANT VOKASI

PT. BRILLIANT VOKASI

PT. BRILLIANT VOKASI

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

VENDOR'S NAME VENDOR ACCOUNT NO.

VENDOR'S NAME VENDOR ACCOUNT NO.

VENDOR'S NAME VENDOR ACCOUNT NO.

VENDOR'S NAME VENDOR ACCOUNT NO.

JL. Semarang No. 5

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