No Account Account Name Balance Debit/Credit

1111 Cash On Hand Rp 20,000,000 Debit

1112 Cash In Bank Rp 4,000,000 Debit
1121 Deposit In Kalbar Bank Rp 2,000,000 Debit
1131 Account Receivable Rp 6,000,000 Debit
1132 Allowance For Doubtfull Debt - Credit
1133 Other Receivable Rp 1,000,000 Debit
1141 Inventory Rp 20,000,000 Debit
1201 Investment - Debit
1311 Land - Debit
1312 Store Equipment - Debit
1313 Office Equipment Rp 6,000,000 Debit
1322 Accum. Depreciation Of Store Equip. Rp 2,000,000 Credit
1323 Accum. Depreciation Of Office Equip. - Credit
2101 Account Payable - Credit
2102 Accrued Expense - Credit
2103 Current Liability Bank Rp 1,000,000 Credit
2104 Other Current Liability Rp 8,000,000 Credit
2201 Log Term Liability Rp 8,000,000 Credit
3001 Rudi's Capital Rp 10,000,000 Credit
3002 Current Earning Rp 28,000,000 Credit
4101 Sales - Credit
5101 Cost Of Goods Sold - Debit
5211 Sallary Expense - Debit
5212 Depreciation Expense - Debit
5213 Rent Expense - Debit
5214 Supplies Expense - Debit
5215 Insurance Expense - Debit
5216 Utilities Expense - Debit
6101 Other Income - Credit
6102 Other Expense - Debit
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Income Statemen
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 PD. Cahaya Hat
General Journal
Per Dec 31, 2014
Date Subsidiary code Explanaton No.Account
1-Jan Modal 1111
1-Jan Dibeli Peralatan Toko 1312
2-Jan Pinjaman Jangka Panjang 1112
2-Jan Dibeli Tanah 1311
3-Jan Dibeli Persediaan Barang Dagang 1141
4-Jan Sewa Gedung 5213
5-Jan Kendaraan 1313
7-Jan Bayar Beban Iklan 6102
10-Jan Dibeli Peralatan Toko 1312
11-Jan Dibeli Persediaan Barang Dagang 1141
12-Jan Bayar Beban Angkut 6102
15-Jan Retur Pembelian 2101
19-Jan Pembayaran Utang 2101
19-Jan Dibayar Asuransi 5215
20-Jan Dibayar Asuransi 5215
21-Jan Diperoleh Pinjaman 1112
22-Jan Dibayar Biaya Telepon 5216
25-Jan Dibayar Gaji Karyawan 5211
3-Feb Diperoleh Bunga Deposito 1112
5-Feb Dijual Tunai Barang Dagang 1112
5-Feb Dijual Tunai Barang Dagang 5101
6-Feb Dibayar Biaya Pengiriman 6102
24-Feb Penjualan 1112
25-Feb Dipinjamkan Uang Kepada Karyawan 1133
26-Feb Dibayar Utang Kepada Bank 2201
27-Feb Diperoleh 1112
28-Feb Dijual Kredit Barang Dagang 1131
28-Feb Dijual Kredit Barang Dagang 5101
PD. Cahaya Hat
General Journal
Per Dec 31, 2014
Account Name Debit No.Account Account Name Credit
Cash On Hand Rp 30,000,000 3001 Rudi's Capital Rp 30,000,000
Store Equipment Rp 4,000,000 1112 Cash In Bank Rp 4,000,000
Cash In Bank Rp 20,000,000 2201 Log Term Liability Rp 20,000,000
Land Rp 4,000,000 1112 Cash In Bank Rp 4,000,000
Inventory Rp 10,000,000 1111 Cash On Hand Rp 10,000,000
Rent Expense Rp 200,000 1111 Cash On Hand Rp 200,000
Office Equipment Rp 8,000,000 3001 Rudi's Capital Rp 8,000,000
Other Expense Rp 200,000 1111 Cash On Hand Rp 200,000
Store Equipment Rp 2,000,000 2101 Account Payable Rp 2,000,000
Inventory Rp 10,000,000 2101 Account Payable Rp 10,000,000
Other Expense Rp 200,000 1111 Cash On Hand Rp 200,000
Account Payable Rp 400,000 1141 Inventory Rp 400,000
Account Payable Rp 9,600,000 1112 Cash In Bank Rp 9,600,000
Insurance Expense Rp 400,000 1111 Cash On Hand Rp 400,000
Insurance Expense Rp 200,000 1111 Cash On Hand Rp 200,000
Cash In Bank Rp 4,000,000 2103 Current Liability Bank Rp 4,000,000
Utilities Expense Rp 300,000 1111 Cash On Hand Rp 300,000
Sallary Expense Rp 2,000,000 1112 Cash In Bank Rp 2,000,000
Cash In Bank Rp 20,000 6102 Other Expense Rp 20,000
Cash In Bank Rp 16,000,000 4101 Sales Rp 16,000,000
Cost Of Goods Sold Rp 6,000,000 1141 Inventory Rp 6,000,000
Other Expense Rp 300,000 1111 Cash On Hand Rp 300,000
Cash In Bank Rp 2,000,000 4101 Sales Rp 2,000,000
Other Receivable Rp 1,000,000 1111 Cash On Hand Rp 1,000,000
Log Term Liability Rp 200,000 1111 Cash On Hand Rp 200,000
Cash In Bank Rp 16,000,000 1131 Account Receivable Rp 16,000,000
Account Receivable Rp 18,000,000 4101 Sales Rp 18,000,000
Cost Of Goods Sold Rp 14,000,000 1141 Inventory Rp 14,000,000
Rp 179,020,000 Rp 179,020,000
OK
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 PD. Cahaya Hat
General Ledger
Per Der 31,2014

No. Account 1111

Account Name Cash On Hand

Begining Balance Rp 20,000,000 Debit

Ending Balance

Date Subsidiary Code Explanaton

12/31/2013 Begining Balance
1/1/2014 Modal

04/01/2014 Dibeli Persediaan Barang Dagang

1/5/2014 Sewa Gedung

1/10/2014 Bayar Beban Iklan

1/15/2014 Bayar Beban Angkut

1/20/2014 Dibayar Asuransi

1/21/2014 Dibayar Asuransi

1/25/2014 Dibayar Biaya Telepon

2/24/2014 Dibayar Biaya Pengiriman

2/26/2014 Dipinjamkan Uang Kepada Karyawan

2/27/2014 Dibayar Utang Kepada Bank

No.Account 1112
Account Name Cash In Bank

Beginning Balance Rp 4,000,000 Debit

Ending Balance

Date Subsidiary Code Explanaton

12/31/2013 Beginning Balance
 1/1/2014 Dibeli Peralatan Toko
1/2/2014 Pinjaman Jangka Panjang
1/2/2014 Dibeli Tanah

1/19/2014 Pembayaran Utang

1/21/2014 Diperoleh Pinjaman

1/25/2014 Dibayar Gaji Karyawan

2/3/2014 Diperoleh Bunga Deposito
2/5/2014 Dijual Tunai Barang Dagang

2/24/2014 Penjualan

2/27/2014 Diperoleh

No.Account 1121
Account Name Deposit In Kalbar Bank

Beginning Balance 2000000 Debit

Ending Balance

Date Subsidiary Code Explanaton

aya Hat
Ledger
31,2014

Debit Credit Ending Balance

Rp 20,000,000 Rp - Rp 20,000,000
Rp 30,000,000 Rp - Rp 50,000,000
Rp - Rp - Rp 50,000,000
Rp - Rp - Rp 50,000,000
Rp - Rp - Rp 50,000,000
Rp - Rp 10,000,000 Rp 40,000,000
Rp - Rp 200,000 Rp 39,800,000
Rp - Rp - Rp 39,800,000
Rp - Rp 200,000 Rp 39,600,000
Rp - Rp - Rp 39,600,000
Rp - Rp - Rp 39,600,000
Rp - Rp 200,000 Rp 39,400,000
Rp - Rp - Rp 39,400,000
Rp - Rp - Rp 39,400,000
Rp - Rp 400,000 Rp 39,000,000
Rp - Rp 200,000 Rp 38,800,000
Rp - Rp - Rp 38,800,000
Rp - Rp 300,000 Rp 38,500,000
Rp - Rp - Rp 38,500,000
Rp - Rp - Rp 38,500,000
Rp - Rp - Rp 38,500,000
Rp - Rp - Rp 38,500,000
Rp - Rp 300,000 Rp 38,200,000
Rp - Rp - Rp 38,200,000
Rp - Rp 1,000,000 Rp 37,200,000
Rp - Rp 200,000 Rp 37,000,000

Debit Credit Ending Balance

Rp 4,000,000 Rp - Rp 4,000,000
Rp - Rp 4,000,000 Rp -
Rp 20,000,000 Rp - Rp 20,000,000
Rp - Rp 4,000,000 Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 16,000,000
Rp - Rp 9,600,000 Rp 6,400,000
Rp - Rp - Rp 6,400,000
Rp - Rp - Rp 6,400,000
Rp 4,000,000 Rp - Rp 10,400,000
Rp - Rp - Rp 10,400,000
Rp - Rp 2,000,000 Rp 8,400,000
Rp 20,000 Rp - Rp 8,420,000
Rp 16,000,000 Rp - Rp 24,420,000
Rp - Rp - Rp 24,420,000
Rp - Rp - Rp 24,420,000
Rp 2,000,000 Rp - Rp 26,420,000
Rp - Rp - Rp 26,420,000
Rp - Rp - Rp 26,420,000
Rp 16,000,000 Rp - Rp 42,420,000

Debit Credit Ending Balance