Tugas y

Ledger
Per Tanggal 30 Mei
Account Name: Cash
Date Description Ref Dr Cr
2016 1 Mr. Denis Equity Rp 45,000,000

Mei
3 Office Supplies Rp 8,500,000
5 Advertising expense Rp 1,500,000
8 fees earned Rp 5,800,000
10 Maintanance & Repair Rp 2,000,000
13 Office Supplies Rp 5,000,000
15 Electricity expense Rp 1,450,000
Water Expense Rp 550,000
Telephone Expense Rp 2,500,000
25 Office Salaries Expense Rp 8,000,000
Driver Salaries Expense Rp 12,000,000
28 Bank Syariah Loan Rp 25,000,000
Account Name: Acc. Receivable
2016 12 Fees Earned Rp 7,500,000

Mei
Account Name: Equipment

Mei
Account Name: Mr. Denis Equity

2016 1 Cash Rp 45,000,000

Mei
1 Vehicle-Avanza 2000 Rp 120,000,000
1 Vehicle-Terios 2015 Rp 200,000,000
1 Equipment Rp 20,000,000
1 Building Rp 150,000,000
Account Name: Telepone Expense

2016 15 Cash Rp 2,500,000

Mei
Account Name: Water Expense

2016 15 Cash Rp 550,000

Mei
Account Name: Building


Mei
Account Name: Advertising Expense

2016 5 Cash Rp 1,500,000

Mei
Account Name: Fees Earned

2016 8 Cash Rp 5,800,000

Mei
12 Cash Rp 12,500,000
17 Cash Rp 12,000,000
22 Cash Rp 8,000,000
27 Cash Rp 12,000,000
Account Name: Office Supplies
2016 3 Cash Rp 8,500,000

Mei
13 Cash Rp 5,000,000
Account Name: Maintanance

2016 10 Cash Rp 2,000,000

Mei
20 Cash Rp 1,500,000
Account Name: Office Salaries Expense

2016 25 Cash Rp 8,000,000

Mei
Account Name: Driver Salaries Expense

2016 25 Cash Rp 12,000,000

Mei
Account Name: Electricity

2016
Mei 25 Cash Rp 1,450,000
Account Name: Vehicle

2016 1 Vehicle-Avanza 2000 Rp 120,000,000

Mei
1 Vehicle-Terios 2015 Rp 200,000,000
28 Vehicle-Calya Rp 110,000,000
Account Name: Bank Syariah Loan

2016 28 Vehicle Calya Rp 110,000,000

Mei
Cash Rp 25,000,000
Trial Balance
i Per Tanggal 30 Mei
ACC NO ACCOUNT
11 CASH
12 ACCOUNT RECEIVABLE
Account Number : 11 15 Equipment
Balance 31 Mr. Denis Equity
Dr Cr 55 Telephone Exxpense
Rp 45,000,000
314 Water Expense
Rp 36,500,000 124 Building
Rp 35,000,000 Adevertising Expense
Rp 40,800,000 Fees Earned
Rp 38,800,000 Office Supplies
Rp 43,800,000 Maintanance & Repair
Rp 38,800,000 Office Salaries Expense
Rp 37,350,000 Driver Salaries Expense
Rp 36,800,000 Electricity Expense
Rp 34,300,000 Vehicle
Rp 46,300,000 Bank Syariah Loan
Rp 44,800,000 AMOUNT
Rp 52,800,000
Rp 44,800,000
Rp 32,800,000
Rp 44,800,000
Rp 19,800,000
Account Number : 12
Balance
Dr Cr
Rp 7,500,000
Account Number : 15
Balance
Dr Cr
Rp 20,000,000
Account Number : 31
Balance
Dr Cr
Rp 45,000,000
Rp 165,000,000
Rp 365,000,000
Rp 385,000,000
Rp 535,000,000
Account Number : 55
Balance
Dr Cr
Rp 2,500,000
Account Number : 514

Balance
Dr Cr
Rp 550,000
Account Number : 124

Balance
Dr Cr
Rp 150,000,000
Account Number :
Balance
Dr Cr
Rp 1,500,000
Account Number :
Balance
Dr Cr
Rp 5,800,000
Rp 18,300,000
Rp 30,300,000
Rp 38,300,000
Rp 50,300,000
Account Number :
Balance
Dr Cr
Rp 8,500,000
Rp 13,500,000
Account Number :
Balance
Dr Cr
Rp 2,000,000
Rp 3,500,000
Account Number :
Balance
Dr Cr
Rp 8,000,000
Account Number :
Balance
Dr Cr
Rp 12,000,000
Account Number :
Balance
Dr Cr
Rp 1,450,000
Account Number :
Balance
Dr Cr
Rp 120,000,000
Rp 320,000,000
Rp 430,000,000
Account Number :
Balance
Dr Cr
Rp 110,000,000
Rp 85,000,000
Trial Balance
Per Tanggal 30 Mei
Dr Cr
Rp 19,800,000
Rp 7,500,000
Rp 20,000,000
Rp 535,000,000
Rp 2,500,000
Rp 550,000
Rp 150,000,000
Rp 1,500,000
Rp 50,300,000
Rp 13,500,000
Rp 3,500,000
Rp 8,000,000
Rp 12,000,000
Rp 1,450,000
Rp 430,000,000
Rp 85,000,000
Rp 670,300,000 Rp 670,300,000
PERUSAHAAN TRAVEL DENIS TIANTO
GENERAL JOURNAL (Ending of May 30, 2016)
Date Description Ref Debit (Rp) Credit (Rp)

2016 1 Cash Rp 45,000,000
May Vehicle - Avanza 2000 Rp 120,000,000
Vehicle - Terios 2015 Rp 200,000,000
Equipment Rp 20,000,000
Building Rp 150,000,000
Mr. Denis Equity Rp 535,000,000
3 Office Suplies Rp 8,500,000
Cash Rp 8,500,000
5 Advertising Expense Rp 1,500,000
Cash Rp 1,500,000
8 Cash Rp 5,800,000
Fees Earned Rp 5,800,000
Cash Rp 2,000,000
12 Cash Rp 5,000,000
Acc. Receivable Rp 7,500,000
13 Office Suplies Rp 5,000,000
Cash Rp 5,000,000
15 Electricity Expense Rp 1,450,000
Water Expense Rp 550,000
Telephone Expense Rp 2,500,000
Cash Rp 4,500,000
17 Cash Rp 12,000,000
Cash Rp 1,500,000
22 Cash Rp 8,000,000
25 Office Salaries Expense Rp 8,000,000
Driver Salaries Expense Rp 12,000,000
Cash Rp 20,000,000
27 Cash Rp 12,000,000
28 vehicle Calya Rp 110,000,000
Cash Rp 25,000,000
Bank Syariah Loan Rp 85,000,000
Amount Rp 738,300,000 Rp 738,300,000
PT. NANTIKAN KU DIBATAS WAKTU
TRIAL BALANCE
PER 30 NOVEMBER 2016
(Dalam Ribuan Rupiah)
Kode Nama Akun Debet (Rp) Kredit (Rp)
1-1100 Cash in Bank Rp 41,520
1-1200 Petty Cash Rp 9,800
1-1300 Acc. Receivable Rp 795,300
1-1400 Allowance for Doubtful Debt Rp 11,800
1-1500 Merchandise Inventory Rp 717,000
1-1600 Store Supplies Rp 9,800
1-1700 Prepaid Insurance Rp 15,300
1-1800 Prepaid Rent Rp 21,300
Prepaid Tax Rp 15,000
PPN Income
Equipment at Cost Rp 63,300
Equipment Accum Dep Rp 16,500
Acc. Payable Rp 535,700
Expense Payables Rp 2,865
Income Tax Payable
PPN Payable Rp 3,500
PPN Income
Bank Mega Loan Rp 426,000
Capital Stock Rp 420,250
Dividend Rp 25,400
Sales Rp 762,300
Sales Return Rp 8,800
Purchases Rp 314,850
Purchases Return Rp 6,985
Adevertising Expense Rp 4,200
Telephone& Electricity Expense Rp 8,700
Store Supplies Expense Rp 4,750
Bad Debt Expense Rp 15,100
Depreciation Expense Rp 16,500
Insurance Expense Rp 14,300
Rent Expense Rp 23,300
Wages&Salaries Rp 36,300
Other Operating Expense Rp 9,300
Interest Revenue
Interest Expense Rp 9,480
Bank Servise Charge Rp 6,600 Rp 2,185,900
Rp 2,185,900
b. Daftar Saldo Piutang Dagang :
Per 30 Nopember
Nama No. Faktur Tanggal Penjualan PPN Outcome
PT. Jika Sudah F-11/12 25/11/2011 Rp 145,000,000 Rp 14,500,000
UD. Tiba Waktunya F-11/25 29/11/2012 Rp 288,000,000 Rp 28,800,000
UD Akan Kunanti F-11/10 23/11/2013 Rp 162,000,000 Rp 16,200,000
PT. Dirimu Selalu F-11/14 24/11/2014 Rp 128,000,000 Rp 12,800,000
AMOUNT Rp 732,000,000 Rp 72,300,000
C. Daftar Saldo Utang

Per 30 Nopember 2016
Nama No. Faktur Tanggal Penjualan PPN Outcome
UD. Percayalah C.15234 23/11/2011 Rp 229,000,000 Rp 22,900,000
UD. Tak Sedikitpun F. 1289 20/11/2011 Rp 195,000,000 Rp 19,500,000
PT. KuBerpaling Darimu FK. 2011 28/11/2011 Rp 63,000,000 Rp 6,300,000
AMOUNT Rp 487,000,000 Rp 48,700,000
Jumlah
Rp 159,500,000
Rp 316,800,000
Rp 178,200,000
Rp 140,800,000
Rp 795,300,000
Jumlah
Rp 251,900,000
Rp 214,500,000
Rp 69,300,000
Rp 535,700,000
PT NANTIKANKU DI BATAS WAKTU
JURNAL PENERIMAAN KAS
Bulan : Desember 2016
Debit
Pos
Date No Bukti Keterangan Ref Cash In Bank PPN Outcome
2016 3 BKM12-1 PT.Jika Sudah Rp 159,500,000

Des 12 BKM12-2 UD.Tiba Waktunya Rp 322,850,000
13 KN01 Penjualan Tunai Rp 378,400,000
14 BKM12-3 UD.Tiba Waktunya Rp 316,800,000

Penerimaan piutang yang
20 BKM12-4 telah dihapuskan Rp 9,000,000
25 BKM12-5 PT.Dirimu Selalu Rp 140,800,000
Rp 1,327,350,000
PT. NANTIKANKU DI BATAS WAKTU

JURNAL PENERIMAAN KAS
Debit
Pos
Date No Bukti Keterangan Serba Serbi
Ref Account Receivable
Nama Akun
2016 3 BKM12-1 PT.Jika Sudah Rp 159,500,000
Des 12 BKM12-2 UD.Tiba Waktunya Rp 322,850,000
13 KN01 Penjualan Tunai Sale
PPN Outcome
14 BKM12-3 UD.Tiba Waktunya Rp 316,800,000
Penerimaan piutang yang Allowance for
20 BKM12-4 telah dihapuskan Doubtful Debt
25 BKM12-5 PT.Dirimu Selalu Rp 140,800,000
Rp 939,950,000
ANTIKANKU DI BATAS WAKTU
URNAL PENERIMAAN KAS
ebit Credit
Serba Serbi
Sales Discount Account Receivable
Nama Akun No Akun Jumlah
Rp 159,500,000
Rp 322,850,000
Sale 4-1100 Rp 344,000,000
PPN Outcome 2-1500 Rp 34,400,000
Rp 316,800,000
Allowance for
Doubtful Debt 1-1400 Rp 9,000,000
Rp 140,800,000
Rp 939,950,000 Rp 387,400,000
REKAPITULASI
DEBIT KREDIT
No.Akun Jumlah No.Akun Jumlah
1-1100 Rp 1,327,350,000 1-1400 Rp 9,000,000
1-1300 Rp 939,950,000
2-1500 Rp 34,400,000
4-1100 Rp 344,000,000
Jumlah Rp 1,327,350,000 Rp 1,327,350,000
ANTIKANKU DI BATAS WAKTU

URNAL PENERIMAAN KAS
Debit Kredit
Serba Serbi
Cash In Bank PPN Outcome Sales Discount
No Akun Jumlah
Rp 159,500,000
Rp 322,850,000
4-1100 Rp 344,000,000 Rp 378,400,000
2-1500 Rp 34,400,000
Rp 316,800,000
1-1400 Rp 9,000,000 Rp 9,000,000

Rp 140,800,000
Rp 387,400,000 Rp 1,327,350,000
REKAPITULASI
DEBIT KREDIT
No.Akun Jumlah No.Akun Jumlah
1-1100 Rp 1,327,550,000 1-1400 Rp 9,000,000
1-1300 Rp 939,950,000
2-1500 Rp 34,400,000
4-1100 Rp 344,000,000
Jumlah Rp 1,327,350,000 Rp 1,327,350,000
LEDGER
BULAN NOVEMBER 2016
Account Name: Cash
2016 30 Cash In Bank Rp 41,520,000

Nov
2016 31 Cash Receive Journal Rp 1,327,350,000
Des
2016 31 Cash Payment Journal Rp 963,565,000
Des
2016 30 Trial Balance Rp 795,300,000

Nov
31
2016 31 Sales Journal Rp 1,255,100,000
Des
2016 31 Cash Receive Journal Rp 939,950,000
Des
2016 31 General Journal Rp 72,600,000
Des
Account Name: Acc. Payable
2016 30 Trial Balance Rp 535,700,000

Nov
2016 31 Purchase Journal Rp 1,676,950,000
Des
Des
Des
Account Name: Petty Cash

2016 30 Trial Balance Rp 9,800,000
Nov
Account Name: Allowance for Doubtful Debt

Nov
Nov
Account Name: Merchandise Inventory
2016 30 Trial Balance Rp 717,000

Nov
Account Name: Store Supplies

Nov
Account Name: Prepaid Insurance

Nov
Account Name: Prepaid Rent

Nov
Account Name: Prepaid Tax

Nov
Account Name: PPN Income
2016 Subsidy Ledger

30 Rp 48,700,000
Nov Acc. Payable
2016 31 Purchase Journal Rp 152,450,000
Des
Des
Account Name: Equipment at Cost

Nov
Account Name: Equipment Accum Dept


Nov
Account Name:Expense Payable


Nov
Des
Account Name: Income Tax Payable

2016 30 Trial Balance

Nov
Account Name: Bank Mega Loan

2016 30 Trial Balance Rp 426,000,000

Nov
Nov
Account Name: Capital Stock

2016 30 Trial Balance Rp 420,250,000

Nov
Account Name: Divident


Nov
Account Name: PPN Payable


Nov
Nov
Account Name: PPN Outcome
2016 Subsidiary Ledger

30 Rp 72,300,000
Nov Acc. Receivable
Des
2016 31 Sales Journal Rp 114,100,000
Des
Des
Account Name: Sales
2016 30 Trial Balance Rp 762,300,000

Nov
2016 31 Sales Journal Rp 1,141,000,000
Des
Des
Account Name: Sales Return

Nov
Des
Account Name: Purchases
2016 30 Trial Balance Rp 314,850,000

Nov
Des
Account Name: Purchase Return


Nov
Des
Account Name: Advertising Expenses


Nov
Account Name: Telephone & Electricity Expense


Nov
Account Name: Strore Supplies Expense


Nov
Account Name: Bad Debt Expense

Nov
Account Name: Depreciation Expense


Nov
Account Name: Insurance Expense


Nov
Account Name: Rent Expense


Nov
Account Name: Wagest & Salaries


Nov
Account Name: Other Operating Expense


Nov
Account Name: Interest Expense


Nov
2016 31 Cash Payment Journal Rp 100,000
Des
Account Name: Bank Service Charge


Nov
U
Trial Balan
Per Tanggal 3
ACC NO ACCOUNT
Account Number : 1-1100 1-1100 CASH
1-1200 Petty Cash
Dr Cr 1-1300 Acc. Receivable
Rp 41,520,000 Allowance for Doubtful
1-1400 Debt
Rp 1,368,870,000
1-1500 Merchandise Inventory
Rp 405,305,000
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
Account Number : 1-1300 Prepaid Tax
Balance PPN Income
Dr Cr Equipment at Cost
Rp 795,300,000 Equipment Accum

Dept
Acc. Payable
Rp 2,050,400,000
Expense Payable
Rp 1,110,450,000
Income Tax Payable
Rp 1,037,850,000
PPN Payable
PPN Outcome
Bank Mega Loaan
Account Number : Capital Stock
Balance Divident
Dr Cr Sales
Rp 535,700,000
Sales Return
Rp 2,212,650,000
Purchases
Rp 1,265,550,000
Purchases Return
Rp 1,194,050,000 Advertising Expense
Telephone&Electricity
Expense
Account Number : Store Supplies Expense
Balance Bad Debt Expense
Dr Cr Depreciation Expense
Rp 9,800,000
Insurance Expense
Rent Expense
Wages & Salaries
Expense
Account Number :
Other Operating Expense
Balance Interest Expense
Dr Cr Bank Service Charge
Rp 11,800,000
Rp 20,800,000
Account Number :
Balance
Dr Cr
Rp 717,000
Account Number :
Balance
Dr Cr
Rp 9,800,000
Account Number :
Balance
Dr Cr
Rp 15,300,000
Account Number :
Balance
Dr Cr
Rp 21,300,000
Account Number :
Balance
Dr Cr
Rp 15,000,000
Account Number :
Balance
Dr Cr
Rp 145,950,000
Account Number :
Balance
Dr Cr
Rp 63,300,000
Account Number :
Dr Cr
Rp 16,500,000
Account Number :
Balance
Dr Cr
Rp 2,865,000
Rp -
Account Number :
Balance
Dr Cr
Account Number :
Balance
Dr Cr
Rp 426,000,000
Rp 416,000,000
Account Number :
Balance
Dr Cr
Rp 420,250,000
Account Number :
Balance
Dr Cr
Rp 25,400,000
Account Number :
Balance
Dr Cr
Rp 3,500,000
Rp -
Account Number :
Balance
Dr Cr
Rp 72,300,000
Rp 65,700,000
Rp 179,800,000
Rp 214,200,000
Balance
Dr Cr
Rp 762,300,000
Rp 1,903,300,000
Rp 2,247,300,000
Account Number :
Balance
Dr Cr
Rp 8,800,000
Rp 74,800,000
Account Number :
Balance
Dr Cr
Rp 314,850,000
Rp 1,839,350,000
Account Number :
Balance
Dr Cr
Rp 6,985,000
Rp 71,985,000
Account Number :
Balance
Dr Cr
Rp 4,200,000
Account Number :
Balance
Dr Cr
Rp 8,700,000
Account Number :
Balance
Dr Cr
Rp 4,750,000
Account Number :
Balance
Dr Cr
Rp 15,100,000
Account Number :
Balance
Dr Cr
Rp 16,500,000
Account Number :
Balance
Dr Cr
Rp 14,300,000
Account Number :
Balance
Dr Cr
Rp 23,300,000
Account Number :
Balance
Dr Cr
Rp 36,300,000
Account Number :
Balance
Dr Cr
Rp 9,300,000
Account Number :
Balance
Dr Cr
Rp 9,480,000
Rp 9,580,000
Account Number :
Balance
Dr Cr
Rp 6,600,000
Trial Balance
Per Tanggal 30 Mei
Dr Cr
Rp 405,305,000
Rp 9,800,000
Rp 1,037,850,000
Rp 20,800,000
Rp 717,000
Rp 9,800,000
Rp 15,300,000
Rp 21,300,000
Rp 15,000,000
Rp -
Rp 63,300,000
Rp 16,500,000
Rp 1,194,050,000
Rp -
Rp -
Rp -
Rp 214,200,000
Rp 416,000,000
Rp 420,250,000
Rp 25,400,000
Rp 2,247,300,000
Rp 74,800,000
Rp 1,839,350,000
Rp 71,985,000
Rp 4,200,000
Rp 8,700,000
Rp 9,800,000
Rp 15,100,000
Rp 16,500,000
Rp 14,300,000
Rp 23,300,000
Rp 36,300,000
Rp 9,300,000
Rp 9,580,000
Rp 6,600,000
Rp 3,671,602,000 Rp 4,601,085,000
LEDGER
BULAN NOVEMBER 2016
Account Name: Cash
2016 31 Cash Receive Journal Rp 1,327,350,000

Des
Des
31
2016 31 Sales Journal Rp 1,255,100,000
Des
Des
Des
Account Name: Acc. Payable

Des
Des
Des
Account Name: Allowance for Doubtful Debt

Nov
Account Name: PPN Income
2016 31 Purchase Journal Rp 152,450,000

Des
Des
Account Name:Expense Payable


Des
Account Name: Bank Mega Loan


Nov
Account Name: PPN Payable


Nov
Account Name: PPN Outcome

Des
2016 31 Sales Journal Rp 114,100,000
Des
Des
Account Name: Sales
2016 31 Sales Journal Rp 1,141,000,000

Des
Des
Account Name: Sales Return

Des
Account Name: Purchases

Des
Account Name: Purchase Return


Des
Account Name: Interest Expense

2016 31 Cash Payment Journal Rp 100,000

Des
KTU
Trial Bala
Per Tanggal
ACC NO ACCOUNT
Account Number : 1-1100 1-1100 CASH
1-1300 Acc. Receivable
Allowance for
Dr Cr 1-1400 Doubtful Debt
PPN Income
Rp 1,327,350,000
Acc. Payable
Rp 363,785,000
Expense Payable
Income Tax Payable
PPN Payable
Account Number : 1-1300 PPN Outcome
Balance Bank Mega Loaan
Dr Cr Capital Stock
Sales
Sales Return
Rp 1,255,100,000
Purchases
Rp 315,150,000
Purchases Return
Rp 242,550,000
Advertising Expense
Telephone&Electrici
ty Expense
Store Supplies
Expense
Account Number : BadDepreciation
Debt Expense
Balance Expense
Dr Cr Insurance Expense
Rent Expense
Rp 1,676,950,000 Wages & Salaries
Expense
Rp 729,850,000 Other Operating
Expense
Rp 658,350,000
Interest Expense
Bank Service Charge
Account Number :
Balance
Dr Cr
Rp 9,000,000
Account Number :
Balance
Dr Cr
Rp 152,450,000
Rp 145,950,000
Account Number :
Balance
Dr Cr
Rp 2,865,000
Account Number :
Balance
Dr Cr
Rp 10,000,000
Account Number :
Balance
Dr Cr
Rp 3,500,000
Account Number :
Balance
Dr Cr
Rp 6,600,000
Rp 107,500,000
Rp 73,100,000
Balance
Dr Cr
Rp 1,141,000,000
Rp 1,485,000,000
Account Number :
Balance
Dr Cr
Rp 66,000,000
Account Number :
Balance
Dr Cr
Rp 1,524,500,000
Account Number :
Balance
Dr Cr
Rp 65,000,000
Account Number :
Balance
Dr Cr
Rp 100,000
Trial Balance
Per Tanggal 30 Mei
Dr Cr
Rp 363,785,000
Rp 242,550,000
Rp 9,000,000
Rp 145,950,000
Rp 658,350,000
Rp 2,865,000
Rp 3,500,000
Rp 141,900,000
Rp 10,000,000
Rp 1,485,000,000
Rp 66,000,000
Rp 1,524,500,000
Rp 65,000,000
Rp 100,000
Rp 2,359,250,000 Rp 2,359,250,000
Account Name: PT. Nantikan Ku Di Batas
2016 30
Nov
Account Number :
Balance
Dr Cr

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Ledger

Per Tanggal 30 Mei

Account Name: Cash

Date Description Ref Dr Cr

2016 1 Mr. Denis Equity Rp 45,000,000

Account Name: Acc. Receivable

Date Description Ref Dr Cr

2016 12 Fees Earned Rp 7,500,000

Account Name: Equipment

Date Description Ref Dr Cr

2016 1 Mr. Denis Equity Rp 20,000,000

Account Name: Mr. Denis Equity

Date Description Ref Dr Cr

2016 1 Cash Rp 45,000,000

Account Name: Telepone Expense

2016 15 Cash Rp 2,500,000

Account Name: Water Expense

2016 15 Cash Rp 550,000

Account Name: Building

2016 1 Mr. Denis Equity Rp 150,000,000

Account Name: Advertising Expense

2016 5 Cash Rp 1,500,000

Account Name: Fees Earned

2016 8 Cash Rp 5,800,000

2016 3 Cash Rp 8,500,000

Account Name: Maintanance

2016 10 Cash Rp 2,000,000

Account Name: Office Salaries Expense

2016 25 Cash Rp 8,000,000

Account Name: Driver Salaries Expense

2016 25 Cash Rp 12,000,000

Account Name: Electricity

Account Name: Vehicle

2016 1 Vehicle-Avanza 2000 Rp 120,000,000

Account Name: Bank Syariah Loan

2016 28 Vehicle Calya Rp 110,000,000

Account Number : 514

Account Number : 124

Date Description Ref Debit (Rp) Credit (Rp)

C. Daftar Saldo Utang

2016 3 BKM12-1 PT.Jika Sudah Rp 159,500,000

14 BKM12-3 UD.Tiba Waktunya Rp 316,800,000

PT. NANTIKANKU DI BATAS WAKTU

ANTIKANKU DI BATAS WAKTU

1-1400 Rp 9,000,000 Rp 9,000,000

Account Name: Cash

Date Description Ref Dr Cr

2016 30 Cash In Bank Rp 41,520,000

Account Name: Acc. Receivable

Date Description Ref Dr Cr

2016 30 Trial Balance Rp 795,300,000

Account Name: Acc. Payable

Date Description Ref Dr Cr

2016 30 Trial Balance Rp 535,700,000

Account Name: Petty Cash

Date Description Ref Dr Cr

Account Name: Allowance for Doubtful Debt

Date Description Ref Dr Cr

2016 30 Trial Balance Rp 11,800,000

Account Name: Merchandise Inventory

Date Description Ref Dr Cr

2016 30 Trial Balance Rp 717,000

Account Name: Store Supplies