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PRIMA SPORT

CHART OF ACCOUNT
31-Dec-14
ACC NUM ACCOUNT NAME BALANCE DEBIT/KREDIT
1111 Cash Rp 30,500,000 DEBIT
1121 Account Receivable Rp 2,500,000 DEBIT
1122 Other Receivable Rp 5,500,000 DEBIT
1131 Inventory Rp 2,500,000 DEBIT
1141 Supplies Rp 1,500,000 DEBIT
1311 Land Rp 150,000,000 DEBIT
1331 Automobile Rp 65,000,000 DEBIT
1332 Accum. Depre. Automobile Rp 4,200,000 KREDIT
1341 Building Rp 275,000,000 DEBIT
1342 Accum. Depre. Building Rp 8,300,000 KREDIT
1343 Equipment DEBIT
1344 Accum. Depre. Equipment KREDIT
2111 Account Payable Rp 49,000,000 KREDIT
2112 Rent Payable Rp 2,500,000 KREDIT
2113 Interest Payable KREDIT
2114 Bank Payable KREDIT
3100 Arnasan, Capital Rp 468,500,000 KREDIT
3101 Personal Used Arnasan DEBIT
4100 Income Summary KREDIT
4111 Sales KREDIT
4112 Sales Return & Allowance DEBIT
4113 Sales Discount DEBIT
5111 Purchases DEBIT
5112 Purchases Return KREDIT
5113 Freight In DEBIT
5211 Salaries Expense DEBIT
5212 Supplies Expense DEBIT
5213 Promotion Expense DEBIT
5214 Electricity, Telepon & Water DEBIT
5215 Freight Out DEBIT
5216 Depre. Expense Automobile DEBIT
5217 Depre. Expense Building DEBIT
5218 Depre. Expense Equipment DEBIT
5219 Interest Expense DEBIT
LAPORAN
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
LAPORAN LABA RUGI
PRIMA SPORT
BALANCE SHEET
31 DESEMBER 2014

ACC NUM ACCOUNT NAME DEBIT KREDIT


1111 Cash Rp 30,500,000 Rp -
1121 Account Receivable Rp 2,500,000 Rp -
1122 Other Receivable Rp 5,500,000 Rp -
1131 Inventory Rp 2,500,000 Rp -
1141 Supplies Rp 1,500,000 Rp -
1311 Land Rp 150,000,000 Rp -
1331 Automobile Rp 65,000,000 Rp -
1332 Accum. Depre. Automobile Rp - Rp 4,200,000
1341 Building Rp 275,000,000 Rp -
1342 Accum. Depre. Building Rp - Rp 8,300,000
1343 Equipment Rp - Rp -
1344 Accum. Depre. Equipment Rp - Rp -
2111 Account Payable Rp - Rp 49,000,000
2112 Rent Payable Rp - Rp 2,500,000
2113 Interest Payable Rp - Rp -
2114 Bank Payable Rp - Rp -
3100 Arnasan, Capital Rp - Rp 468,500,000
3101 Personal Used Arnasan Rp - Rp -
4100 Income Summary Rp - Rp -
4111 Sales Rp - Rp -
4112 Sales Return & Allowance Rp - Rp -
4113 Sales Discount Rp - Rp -
5111 Purchases Rp - Rp -
5112 Purchases Return Rp - Rp -
5211 Salaries Expense Rp - Rp -
5212 Supplies Expense Rp - Rp -
5213 Promotion Expense Rp - Rp -
5214 Electricity, Telepon & Water Rp - Rp -
5215 Freight Out Rp - Rp -
5216 Depre. Expense Automobile Rp - Rp -
5217 Depre. Expense Building Rp - Rp -
5218 Depre. Expense Equipment Rp - Rp -
5219 Interest Expense Rp - Rp -
Rp 532,500,000 Rp 532,500,000
PRIMA SPORT
GENERAL JOURNAL
PER 31 DESEMBER 2014

DATE ACC NUM ACCOUNT NAME


6-Jan-14 5111 Purchases
6-Jan-14 1111 Cash
10-Jan-14 5213 Promotion Expense
10-Jan-14 1111 Cash
20-Jan-14 1111 Cash
20-Jan-14 4111 Sales
25-Jan-14 5211 Salaries Expense
25-Jan-14 1111 Cash
2-Feb-14 1121 Account Receivable
2-Feb-14 4111 Sales
7-Feb-14 5214 Electricity, Telepon & Water
7-Feb-14 1111 Cash
15-Feb-14 2112 Rent Payable
15-Feb-14 1111 Cash
24-Feb-14 4112 Sales Return & Allowance
24-Feb-14 1111 Cash
25-Feb-14 5211 Salaries Expense
25-Feb-14 1111 Cash
3-Mar-14 1111 Cash
3-Mar-14 1121 Account Receivable
8-Mar-14 5214 Electricity, Telepon & Water
8-Mar-14 1111 Cash
18-Mar-14 5111 Purchases
18-Mar-14 1111 Cash
25-Mar-14 5211 Salaries Expense
25-Mar-14 1111 Cash
8-Apr-14 5214 Electricity, Telepon & Water
8-Apr-14 1111 Cash
15-Apr-14 1121 Account Receivable
15-Apr-14 4111 Sales
19-Apr-14 4112 Sales Return & Allowance
19-Apr-14 1121 Account Receivable
24-Apr-14 1111 Cash
24-Apr-14 4113 Sales Discount
24-Apr-14 1121 Account Receivable
25-Apr-14 5211 Salaries Expense
25-Apr-14 1111 Cash
8-May-14 5214 Electricity, Telepon & Water
8-May-14 1111 Cash
11-May-14 1111 Cash
11-May-14 2114 Bank Payable
25-May-14 5211 Salaries Expense
25-May-14 1111 Cash
8-Jun-14 5214 Electricity, Telepon & Water
8-Jun-14 1111 Cash
25-Jun-14 5211 Salaries Expense
25-Jun-14 1111 Cash
8-Jul-14 5214 Electricity, Telepon & Water
8-Jul-14 1111 Cash
21-Jul-14 1121 Account Receivable
21-Jul-14 4111 Sales
25-Jul-14 5211 Salaries Expense
25-Jul-14 1111 Cash
8-Aug-14 5214 Electricity, Telepon & Water
8-Aug-14 1111 Cash
18-Aug-14 5213 Promotion Expense
18-Aug-14 1111 Cash
25-Aug-14 5211 Salaries Expense
25-Aug-14 1111 Cash
8-Sep-14 5214 Electricity, Telepon & Water
8-Sep-14 1111 Cash
16-Sep-14 1343 Equipment
16-Sep-14 1111 Cash
16-Sep-14 5113 Freight In
16-Sep-14 1111 Cash
20-Sep-14 1111 Cash
20-Sep-14 1121 Account Receivable
25-Sep-14 5211 Salaries Expense
25-Sep-14 1111 Cash
8-Oct-14 5214 Electricity, Telepon & Water
8-Oct-14 1111 Cash
20-Oct-14 1331 Automobile
20-Oct-14 1111 Cash
20-Oct-14 2111 Account Payable
21-Oct-14 5111 Purchases
21-Oct-14 1111 Cash
25-Oct-14 5211 Salaries Expense
25-Oct-14 1111 Cash
8-Nov-14 5214 Electricity, Telepon & Water
8-Nov-14 1111 Cash
11-Nov-14 5219 Interest Expense
11-Nov-14 1111 Cash
18-Nov-14 2111 Account Payable
18-Nov-14 1111 Cash
20-Nov-14 2111 Account Payable
20-Nov-18 5219 Interest Expense
20-Nov-14 1111 Cash
25-Nov-14 5211 Salaries Expense
25-Nov-14 1111 Cash
8-Dec-14 5214 Electricity, Telepon & Water
8-Dec-14 1111 Cash
20-Dec-14 2111 Account Payable
20-Dec-14 5219 Interest Expense
20-Dec-14 1111 Cash
25-Dec-14 5211 Salaries Expense
25-Dec-14 1111 Cash
30-Dec-14 3101 Personal Used Arnasan
30-Dec-14 1111 Cash
PRIMA SPORT
GENERAL JOURNAL
PER 31 DESEMBER 2014

DESCRIPTION
Dibeli tunai raket tenis 10 buah dari PT. Asia Sport
Dibeli tunai raket tenis 10 buah dari PT. Asia Sport
Dibayar biaya promosi
Dibayar biaya promosi
Dijual tunai 200 unit kaos olahraga ke SMPN 1
Dijual tunai 200 unit kaos olahraga ke SMPN 1
Dibayar gaji pegawai
Dibayar gaji pegawai
Dijual kredit 3 set meja biliard ke "Tosa Billiar's" 2/10, n/60
Dijual kredit 3 set meja biliard ke "Tosa Billiar's" 2/10, n/61
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibayar hutang sewa
Dibayar hutang sewa
Pengembalian 10 unit kaos olahraga dari SMPN 1
Pengembalian 10 unit kaos olahraga dari SMPN 1
dibayar gaji pegawai
dibayar gaji pegawai
Pelunasan piutang dari "Tora Biliard's"
Pelunasan piutang dari "Tora Biliard's"
dibayar biaya listrik & telepon
dibayar biaya listrik & telepon
dibeli tunai 10 unit sepatu bola merek NIKE dari PT . Sarana olahraga
dibeli tunai 10 unit sepatu bola merek NIKE dari PT . Sarana olahraga
dibayar Gaji pegawai
dibayar Gaji pegawai
dibayar biaya listrik & telepon
dibayar biaya listrik & telepon
dijual kredit 50 unit sepatu bola merek NIKE ke Persib Bandung
dijual kredit 50 unit sepatu bola merek NIKE ke Persib Bandung
pengembalian sepatu bola merk NIKE sebanyak 5 unit dari persib bandung
pengembalian sepatu bola merk NIKE sebanyak 5 unit dari persib bandung
pelunasan piutang dari persib bandung
pelunasan piutang dari persib bandung
pelunasan piutang dari persib bandung
dibayar gaji pegawai
dibayar gaji pegawai
dibayar biaya listrik & telepon
dibayar biaya listrik & telepon
Diterima pinjaman uang tunai dari Bank BNI Cabang Karawang
Diterima pinjaman uang tunai dari Bank BNI Cabang Karawang
dibayar gaji pegawai
dibayar gaji pegawai
dibayar biaya listrik & telepon
dibayar biaya listrik & telepon
dibayar gaji pegawai
dibayar gaji pegawai
dibayar biaya listrik & telepon
dibayar biaya listrik & telepon
Dijual kredit 40 set unit Stik Golf ke "Toko Golf"
Dijual kredit 40 set unit Stik Golf ke "Toko Golf"
Dibayar gaji pegawai
Dibayar gaji pegawai
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibayar biaya promosi
Dibayar biaya promosi
Dibayar gaji pegawai
Dibayar gaji pegawai
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik"
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik"
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik"
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik"
Pelunasan piutang dari "Toko Golf"
Pelunasan piutang dari "Toko Golf"
Dibayar gaji pegawai
Dibayar gaji pegawai
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibeli kredit mobil Daihatsu Pick-Up dari PT. Daihatsu Motor
Dibeli kredit mobil Daihatsu Pick-Up dari PT. Daihatsu Motor
Dibeli kredit mobil Daihatsu Pick-Up dari PT. Daihatsu Motor
Diibeli tunai 30 raket bulutangkis dari toko "Mandiri Sport"
Diibeli tunai 30 raket bulutangkis dari toko "Mandiri Sport"
Dibayar gaji pegawai
Dibayar gaji pegawai
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibayar biaya bunga pinjaman ke Bank BNI cabang Karawang
Dibayar biaya bunga pinjaman ke Bank BNI cabang Karawang
Pengembalian 5 raket bulu tangkis ke Toko "Mandiri Sport"
Pengembalian 5 raket bulu tangkis ke Toko "Mandiri Sport"
Dibayar cicilan hutang pertama & bunga ke PT. Daihatsu Motor
Dibayar cicilan hutang pertama & bunga ke PT. Daihatsu Motor
Dibayar cicilan hutang pertama & bunga ke PT. Daihatsu Motor
Dibayar gaji pegawai
Dibayar gaji pegawai
Dibayar biaya listrik & telepon
Dibayar biaya listrik & telepon
Dibayar cicilan hutang kedua & bunga ke PT. Daihatsu Motor
Dibayar cicilan hutang kedua & bunga ke PT. Daihatsu Motor
Dibayar cicilan hutang kedua & bunga ke PT. Daihatsu Motor
Dibayar gaji pegawai
Dibayar gaji pegawai
Prive Tuan Arnasan
Prive Tuan Arnasan
TOTAL
DEBIT KREDIT
Rp 1,800,000
Rp 1,800,000
Rp 5,000,000
Rp 5,000,000
Rp 5,000,000
Rp 5,000,000
Rp 8,000,000
Rp 8,000,000
Rp 19,500,000
Rp 19,500,000
Rp 1,100,000
Rp 1,100,000
Rp 2,000,000
Rp 2,000,000
Rp 250,000
Rp 250,000
Rp 8,000,000
Rp 8,000,000
Rp 19,500,000
Rp 19,500,000
Rp 900,000
Rp 900,000
Rp 2,850,000
Rp 2,850,000
Rp 8,000,000
Rp 8,000,000
Rp 1,200,000
Rp 1,200,000
Rp 17,500,000
Rp 17,500,000
Rp 1,750,000
Rp 1,750,000
Rp 15,435,000
Rp 315,000
Rp 15,750,000
Rp 8,500,000
Rp 8,500,000
Rp 900,000
Rp 900,000
Rp 30,000,000
Rp 30,000,000
Rp 8,500,000
Rp 8,500,000
Rp 800,000
Rp 800,000
Rp 8,500,000
Rp 8,500,000
Rp 1,000,000
Rp 1,000,000
Rp 160,000,000
Rp 160,000,000
Rp 8,500,000
Rp 8,500,000
Rp 1,000,000
Rp 1,000,000
Rp 9,000,000
Rp 9,000,000
Rp 8,500,000
Rp 8,500,000
Rp 1,200,000
Rp 1,200,000
Rp 5,250,000
Rp 5,250,000
Rp 250,000
Rp 250,000
Rp 160,000,000
Rp 160,000,000
Rp 9,500,000
Rp 9,500,000
Rp 1,300,000
Rp 1,300,000
Rp 75,000,000
Rp 20,000,000
Rp 55,000,000
Rp 4,500,000
Rp 4,500,000
Rp 9,500,000
Rp 9,500,000
Rp 1,100,000
Rp 1,100,000
Rp 2,250,000
Rp 2,250,000
Rp 750,000
Rp 750,000
Rp 916,667
Rp 550,000
Rp 1,466,667
Rp 9,500,000
Rp 9,500,000
Rp 1,300,000
Rp 1,300,000
Rp 916,667
Rp 550,000
Rp 1,466,667
Rp 9,500,000
Rp 9,500,000
Rp 1,000,000
Rp 1,000,000
Rp 658,133,334 Rp 658,133,334
Account Number
Account Name
Saldo Awal
Saldo Akhir
Periode
NO DATE
1 12/31/2014
2
3 1/6/2014
4
5 1/10/2014
6 1/20/2014
7
8
9 1/25/2014
10
11
12
13 2/7/2014
14
15 2/15/2014
16
17 2/24/2014
18
19 2/25/2014
20 3/3/2014
21
22
23 3/8/2014
24
25 3/18/2014
26
27 3/25/2014
28
29 4/8/2014
30
31
32
33
34 4/24/2014
35
36
37
38 4/25/2014
39
40 5/8/2014
41 5/11/2014
42
43
44 5/25/2014
45
46 6/8/2014
47
48 6/25/2014
49
50 7/8/2014
51
52
53
54 7/25/2014
55
56 8/8/2014
57
58 8/18/2014
59
60 8/25/2014
61
62 9/8/2014
63
64 9/16/2014
65
66 9/16/2014
67 9/20/2014
68
69
70 9/25/2014
71
72 10/8/2014
73
74 10/20/2014
75
76
77 10/21/2014
78
79 10/25/2014
80
81 11/8/2014
82
83 11/11/2014
84
85 11/18/2014
86
87
88 11/20/2014
89
90 11/25/2014
91
92 12/8/2014
93
94
95 12/20/2014
96
97 12/25/2014
98
99 12/30/2014
100
LEDGER
1111
Cash Saldo Normal
Rp 30,500,000 DEBIT
Rp 86,301,666

DESCRIPTION DEBIT
Rp 30,500,000
Rp -
Dibeli tunai raket tenis 10 buah dari PT. Asia Sport Rp -
Rp -
Dibayar biaya promosi Rp -
Dijual tunai 200 unit kaos olahraga ke SMPN 1 Rp 5,000,000
Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Dibayar hutang sewa Rp -
Rp -
Pengembalian 10 unit kaos olahraga dari SMPN 1 Rp -
Rp -
dibayar gaji pegawai Rp -
Pelunasan piutang dari "Tora Biliard's" Rp 19,500,000
Rp -
Rp -
dibayar biaya listrik & telepon Rp -
Rp -
dibeli tunai 10 unit sepatu bola merek NIKE dari PT . Sarana olahraga Rp -
Rp -
dibayar Gaji pegawai Rp -
Rp -
dibayar biaya listrik & telepon Rp -
Rp -
Rp -
Rp -
Rp -
pelunasan piutang dari persib bandung Rp 15,435,000
Rp -
Rp -
Rp -
dibayar gaji pegawai Rp -
Rp -
dibayar biaya listrik & telepon Rp -
Diterima pinjaman uang tunai dari Bank BNI Cabang Karawang Rp 30,000,000
Rp -
Rp -
dibayar gaji pegawai Rp -
Rp -
dibayar biaya listrik & telepon Rp -
Rp -
dibayar gaji pegawai Rp -
Rp -
dibayar biaya listrik & telepon Rp -
Rp -
Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Dibayar biaya promosi Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik" Rp -
Rp -
Dibeli tunai 1 set komputer dari Toko "Jaya Elektronik" Rp -
Pelunasan piutang dari "Toko Golf" Rp 160,000,000
Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Dibeli kredit mobil Daihatsu Pick-Up dari PT. Daihatsu Motor Rp -
Rp -
Rp -
Diibeli tunai 30 raket bulutangkis dari toko "Mandiri Sport" Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Dibayar biaya bunga pinjaman ke Bank BNI cabang Karawang Rp -
Rp -
Pengembalian 5 raket bulu tangkis ke Toko "Mandiri Sport" Rp -
Rp -
Rp -
Dibayar cicilan hutang pertama & bunga ke PT. Daihatsu Motor Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Dibayar biaya listrik & telepon Rp -
Rp -
Rp -
Dibayar cicilan hutang kedua & bunga ke PT. Daihatsu Motor Rp -
Rp -
Dibayar gaji pegawai Rp -
Rp -
Prive Tuan Arnasan Rp -
Rp -
KREDIT BALANCE
Rp - Rp 30,500,000
Rp - Rp 30,500,000
Rp 1,800,000 Rp 28,700,000
Rp - Rp 28,700,000
Rp 5,000,000 Rp 23,700,000
Rp - Rp 28,700,000
Rp - Rp 28,700,000
Rp - Rp 28,700,000
Rp 8,000,000 Rp 20,700,000
Rp - Rp 20,700,000
Rp - Rp 20,700,000
Rp - Rp 20,700,000
Rp 1,100,000 Rp 19,600,000
Rp - Rp 19,600,000
Rp 2,000,000 Rp 17,600,000
Rp - Rp 17,600,000
Rp 250,000 Rp 17,350,000
Rp - Rp 17,350,000
Rp 8,000,000 Rp 9,350,000
Rp - Rp 28,850,000
Rp - Rp 28,850,000
Rp - Rp 28,850,000
Rp 900,000 Rp 27,950,000
Rp - Rp 27,950,000
Rp 2,850,000 Rp 25,100,000
Rp - Rp 25,100,000
Rp 8,000,000 Rp 17,100,000
Rp - Rp 17,100,000
Rp 1,200,000 Rp 15,900,000
Rp - Rp 15,900,000
Rp - Rp 15,900,000
Rp - Rp 15,900,000
Rp - Rp 15,900,000
Rp - Rp 31,335,000
Rp - Rp 31,335,000
Rp - Rp 31,335,000
Rp - Rp 31,335,000
Rp 8,500,000 Rp 22,835,000
Rp - Rp 22,835,000
Rp 900,000 Rp 21,935,000
Rp - Rp 51,935,000
Rp - Rp 51,935,000
Rp - Rp 51,935,000
Rp 8,500,000 Rp 43,435,000
Rp - Rp 43,435,000
Rp 800,000 Rp 42,635,000
Rp - Rp 42,635,000
Rp 8,500,000 Rp 34,135,000
Rp - Rp 34,135,000
Rp 1,000,000 Rp 33,135,000
Rp - Rp 33,135,000
Rp - Rp 33,135,000
Rp - Rp 33,135,000
Rp 8,500,000 Rp 24,635,000
Rp - Rp 24,635,000
Rp 1,000,000 Rp 23,635,000
Rp - Rp 23,635,000
Rp 9,000,000 Rp 14,635,000
Rp - Rp 14,635,000
Rp 8,500,000 Rp 6,135,000
Rp - Rp 6,135,000
Rp 1,200,000 Rp 4,935,000
Rp - Rp 4,935,000
Rp 5,250,000 -Rp 315,000
Rp - -Rp 315,000
Rp 250,000 -Rp 565,000
Rp - Rp 159,435,000
Rp - Rp 159,435,000
Rp - Rp 159,435,000
Rp 9,500,000 Rp 149,935,000
Rp - Rp 149,935,000
Rp 1,300,000 Rp 148,635,000
Rp - Rp 148,635,000
Rp 20,000,000 Rp 128,635,000
Rp - Rp 128,635,000
Rp - Rp 128,635,000
Rp 4,500,000 Rp 124,135,000
Rp - Rp 124,135,000
Rp 9,500,000 Rp 114,635,000
Rp - Rp 114,635,000
Rp 1,100,000 Rp 113,535,000
Rp - Rp 113,535,000
Rp 2,250,000 Rp 111,285,000
Rp - Rp 111,285,000
Rp 750,000 Rp 110,535,000
Rp - Rp 110,535,000
Rp - Rp 110,535,000
Rp 1,466,667 Rp 109,068,333
Rp - Rp 109,068,333
Rp 9,500,000 Rp 99,568,333
Rp - Rp 99,568,333
Rp 1,300,000 Rp 98,268,333
Rp - Rp 98,268,333
Rp - Rp 98,268,333
Rp 1,466,667 Rp 96,801,666
Rp - Rp 96,801,666
Rp 9,500,000 Rp 87,301,666
Rp - Rp 87,301,666
Rp 1,000,000 Rp 86,301,666
Rp - Rp 86,301,666
PRIMA SPORT
TRIAL BALANCE
PER 31 DESEMBER 2014

BEGINNING BALANCE
ACC NUM ACCOUNT
DEBIT KREDIT
1111 Cash Rp 30,500,000 Rp -
1121 Account Receivable Rp 2,500,000 Rp -
1122 Other Receivable Rp 5,500,000 Rp -
1131 Inventory Rp 2,500,000 Rp -
1141 Supplies Rp 1,500,000 Rp -
1311 Land Rp 150,000,000 Rp -
1331 Automobile Rp 65,000,000 Rp -
1332 Accum. Depre. Automobile Rp - Rp 4,200,000
1341 Building Rp 275,000,000 Rp -
1342 Accum. Depre. Building Rp - Rp 8,300,000
1343 Equipment Rp - Rp -
1344 Accum. Depre. Equipment Rp - Rp -
2111 Account Payable Rp - Rp 49,000,000
2112 Rent Payable Rp - Rp 2,500,000
2113 Interest Payable Rp - Rp -
2114 Bank Payable Rp - Rp -
3100 Arnasan, Capital Rp - Rp 468,500,000
3101 Personal Used Arnasan Rp - Rp -
4100 Income Summary Rp - Rp -
4111 Sales Rp - Rp -
4112 Sales Return & Allowance Rp - Rp -
4113 Sales Discount Rp - Rp -
5111 Purchases Rp - Rp -
5112 Purchases Return Rp - Rp -
5113 Freight In Rp - Rp -
5211 Salaries Expense Rp - Rp -
5212 Supplies Expense Rp - Rp -
5213 Promotion Expense Rp - Rp -
5214 Electricity, Telepon & Water Rp - Rp -
5215 Freight Out Rp - Rp -
5216 Depre. Expense Automobile Rp - Rp -
5217 Depre. Expense Building Rp - Rp -
5218 Depre. Expense Equipment Rp - Rp -
5219 Interest Expense Rp - Rp -
Rp 532,500,000 Rp 532,500,000
A SPORT
BALANCE
SEMBER 2014

LEDGER TRIAL BALANCE


DEBIT KREDIT DEBIT KREDIT
Rp 229,935,000 Rp 174,133,334 Rp 86,301,666 Rp -
Rp 197,000,000 Rp 197,000,000 Rp 2,500,000 Rp -
Rp - Rp - Rp 5,500,000 Rp -
Rp - Rp - Rp 2,500,000 Rp -
Rp - Rp - Rp 1,500,000 Rp -
Rp - Rp - Rp 150,000,000 Rp -
Rp 75,000,000 Rp - Rp 140,000,000 Rp -
Rp - Rp - Rp - Rp 4,200,000
Rp - Rp - Rp 275,000,000 Rp -
Rp - Rp - Rp - Rp 8,300,000
Rp 5,250,000 Rp - Rp 5,250,000 Rp -
Rp - Rp - Rp - Rp -
Rp 2,583,334 Rp 55,000,000 Rp - Rp 101,416,666
Rp 2,000,000 Rp - Rp - Rp 500,000
Rp - Rp - Rp - Rp -
Rp - Rp 30,000,000 Rp - Rp 30,000,000
Rp - Rp - Rp - Rp 468,500,000
Rp 1,000,000 Rp - Rp 1,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 202,000,000 Rp - Rp 202,000,000
Rp 2,000,000 Rp - Rp 2,000,000 Rp -
Rp 315,000 Rp - Rp 315,000 Rp -
Rp 9,150,000 Rp - Rp 9,150,000 Rp -
Rp - Rp - Rp - Rp -
Rp 250,000 Rp - Rp 250,000 Rp -
Rp 104,500,000 Rp - Rp 104,500,000 Rp -
Rp - Rp - Rp - Rp -
Rp 14,000,000 Rp - Rp 14,000,000 Rp -
Rp 11,800,000 Rp - Rp 11,800,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 3,350,000 Rp - Rp 3,350,000 Rp -
Rp 658,133,334 Rp 658,133,334 Rp 814,916,666 Rp 814,916,666
PRIMA SPORT
ADJUSTMENT
PER 31 DESEMBER 2014

TANGGAL ACC.NUM ACCOUNT NAME DEBIT


31-Dec-14 4100 Income Summary Rp 2,500,000
31-Dec-14 1131 Inventory
31-Dec-14 1131 Inventory Rp 1,800,000
31-Dec-14 4100 Income Summary
31-Dec-14 5219 Interest Expense Rp 750,000
31-Dec-14 2113 Interest Payable
31-Dec-14 5218 Depre. Expense Equipment Rp 87,500
31-Dec-14 1344 Accum. Depre. Equipment
31-Dec-14 5216 Depre. Expense Automobile Rp 14,000,000
31-Dec-14 1332 Accum. Depre. Automobile
31-Dec-14 5217 Depre. Expense Building Rp 27,500,000
31-Dec-14 1342 Accum. Depre. Building
31-Dec-14 5212 Supplies Expense Rp 500,000
31-Dec-14 1141 Supplies
TOTAL Rp 47,137,500
KREDIT

Rp 2,500,000

Rp 1,800,000

Rp 750,000

Rp 87,500

Rp 14,000,000

Rp 27,500,000

Rp 500,000
Rp 47,137,500