PT.

BERJAYA
TRIAL BALANCE
Sunday, December 01, 2013
(in rupiah)

Account
Account Name Debit
No.
1-1110 CASH IN BANK 138,060,000
1-1120 PETTY CASH 3,500,000
1-1210 ACCOUNTS RECEIVABLE 55,000,000
1-1220 ALLOWANCE FOR DOUBTFUL DEBT -
1-1310 MERCHANDISE INVENTORY 82,000,000
1-1320 SUPPLIES 6,800,000
1-1410 PREPAID RENT 1,500,000
1-1420 PREPAID INSURANCE 4,000,000
1-1430 PPN INCOME 56,100,000
1-2100 STOCK INVESTMENT 210,000,000
1-3100 LAND 275,000,000
1-3210 BUILDING AT COST 260,000,000
1-3220 BUILDING ACCUM. DEPR -
1-3301 VEHICLE AT COST 80,000,000
1-3302 VEHICLE ACCUM. DEPR. -
1-3401 EQUIPMENT 89,500,000
1-3402 EQUIPMENT ACCUM. DEPR. -
2-1110 CREDIT CARD -
2-1210 ACCOUNTS PAYABLE -
2-1211 ACCRUED EXPENSE -
2-1212 INCOME TAX PAYABLE -
2-1213 PPN PAYABLE -
2-1310 PPN OUTCOME -
2-2100 BANK MANDIRI LOAN -
3-1100 COMMON STOCK -
3-1200 RETAINED EARNING -
3-1300 INCOME SUMMARY -
4-1100 SALES OF MERCHANDISE -
4-2100 FREIGHT COLLECTED -
4-2200 LATE FEE COLLECTED -
4-2300 SALES DISCOUNT 8,500,000
5-1100 COST OF GOODS SOLD 323,440,000
5-2000 FREIGHT PAID 1,220,000
5-3000 PURCHASE DISCOUNT -
6-1000 ADVERTISING EXPENSE 14,000,000
6-1200 IN STORE PROMOTION EXPENSE 8,000,000
6-1210 UTILITY EXPENSE 7,200,000
6-1220 TELEPON EXPENSE 5,400,000
6-2300 RENT EXPENSE 12,500,000
6-2400 SUPPLIES EXPENSE 7,600,000
6-2500 MAINTENANCE & REPAIR EXP 10,000,000
6-2600 BAD DEBT EXPENSE 2,000,000
6-2700 DEPRECIATION EXPENSE 13,750,000
6-2800 INSURANCE EXPENSE 6,500,000
6-2900 LATE FEE EXPENSE -
6-3100 WAGES & SALARIES EXPENSE 26,500,000
8-1000 INTEREST INCOME -
8-2000 DEVIDEND INCOME -
9-1000 INTEREST EXPENSE 4,070,000
9-2000 BANK SERVICE CHARGE 7,500,000
9-3000 INCOME TAX EXPENSE -
9-4000 GAIN/LOSS SALES VEHICLE -
Total 1,719,640,000
3

Credit
-
-
-
3,600,000
-
-
-
-
-
-
-
-
15,250,000
-
5,000,000
-
21,500,000
4,200,000
77,000,000
1,300,000
-
-
73,700,000
100,000,000
790,000,000
53,000,000
-
554,500,000
7,500,000
-
-
-
-
1,090,000
-
-
-
-
-
-
 -
-
-
-
-
-
3,500,000
8,500,000
-
-
-
-
1,719,640,000
 PT. BERJAYA
SALES JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
DEBIT CREDIT
INVOICE POS
DATE DESCRIPTION ACCOUNTS FREIGHT
NO. REF SALES PPN OUTCOME
RECEIVABLE COLLECTED

Total - - - -

RECAPITULATION
DEBIT CREDIT
Account No. Total Account No. Total

Total Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
PURCHASE JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
DEBIT CREDIT
INVOICE POS
DATE DESCRIPTION
NO. REF MERCHANDISE PPN INCOME FREIGHT PAID
ACCOUNTS
INVENTORY PAYABLE

Total

RECAPITULATION
DEBIT CREDIT
Account No. Total Account No. Total

Total Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
CASH RECEIPT JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
DEBIT CREDIT
EVIDENCE POS OTHER OTHER
DATE DESCRIPTION ACCOUNTS
NO. REF CASH IN BANK Account Account
Account Name Amount RECEIVABLE Account Name Amount
No. No.

- - - -

RECAPITULATION
DEBIT CREDIT
Account No. Total Account No. Total

Total - Total -

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
CASH DISBURSTMENT JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
DEBIT CREDIT
EVIDENCE POS OTHER
DATE DESCRIPTION ACCOUNTS PURCHASE INCOME TAX
NO. REF Account CASH IN BANK
PAYABLE Account Name Amount DISCOUNT PAYABLE
No.

RECAPITULATION
DEBIT CREDIT
Account No. Total Account No. Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 Total Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
PETTY CASH JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION ACCOUNTS
NO. ACCOUNTS NAME TOTAL PETTY CASH
NO

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
GENERAL JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
EVIDENCE POS
DATE
NO.
DESCRIPTION
REF
DEBIT CREDIT

RECAPITULATION
DEBIT CREDIT
Account Account
Total Total
No. No.

Total Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
INVENTORY CARD
DECEMBER 2013
(in rupiah)

ITEM NAME : ACCU - CHECK CODE : AU - N06

IN OUT BALANCE
EVIDENCE
DATE NO. DESCRIPTION PRICE/ PRICE/ PRICE/
UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
INVENTORY CARD
DECEMBER 2013
(in rupiah)

ITEM NAME : OXONE CODE : AU - N08

IN OUT BALANCE
EVIDENCE
DATE NO. DESCRIPTION PRICE/ PRICE/ PRICE/
UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
GENERAL LEDGER
DECEMBER 2013
(in rupiah)

Account: Account Number:

GENERAL LEDGER
CASH IN BANK 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 138,060,000 -

Account: Account Number:

GENERAL LEDGER
PETTY CASH 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,500,000 -

Account: Account Number:

GENERAL LEDGER
ACCOUNTS RECEIVABLE 1-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55,000,000 -

Account: Account Number:

GENERAL LEDGER
ALLOWANCE FOR DOUBTFUL 1-1220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 3,600,000

Account: Account Number:

GENERAL LEDGER
MERCHANDISE INVENTORY 1-1310
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 82,000,000 -

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account: Account Number:
GENERAL LEDGER
SUPPLIES 1-1320
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,800,000 -

Account: Account Number:

GENERAL LEDGER
PREPAID RENT 1-1410
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,500,000 -

Account: Account Number:

GENERAL LEDGER
PREPAID INSURANCE 1-1420
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 4,000,000 -

Account: Account Number:

GENERAL LEDGER
PPN INCOME 1-1430
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 56,100,000 -

Account: Account Number:

GENERAL LEDGER
STOCK INVESTMENT 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 210,000,000 -

Account: Account Number:

GENERAL LEDGER
LAND 1-3100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 275,000,000 -

Account: Account Number:

GENERAL LEDGER
BUILDING AT COST 1-3210
Balance
Date Description Ref. Debet Credit
Debet Credit

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Dec 1 Opening Balance 260,000,000 -

Account: Account Number:

GENERAL LEDGER
BUILDING ACCUM. DEPR 1-3220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 15,250,000

Account: Account Number:

GENERAL LEDGER
VEHICLE AT COST 1-3301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 80,000,000 -

Account: Account Number:

GENERAL LEDGER
VEHICLE ACCUM. DEPR. 1-3302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 5,000,000

Account: Account Number:

GENERAL LEDGER
EQUIPMENT 1-3401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 89,500,000 -

Account: Account Number:

GENERAL LEDGER
EQUIPMENT ACCUM. DEPR. 1-3402
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 21,500,000

Account: Account Number:

GENERAL LEDGER
CREDIT CARD 2-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 4,200,000

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account: Account Number:
GENERAL LEDGER
ACCOUNTS PAYABLE 2-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 77,000,000

Account: Account Number:

GENERAL LEDGER
ACCRUED EXPENSE 2-1211
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 1,300,000

Account: Account Number:

GENERAL LEDGER
INCOME TAX PAYABLE 2-1212
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
PPN PAYABLE 2-1213
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
PPN OUTCOME 2-1310
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 73,700,000

Account: Account Number:

GENERAL LEDGER
BANK MANDIRI LOAN 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 100,000,000

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account: Account Number:
GENERAL LEDGER
COMMON STOCK 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 790,000,000

Account: Account Number:

GENERAL LEDGER
RETAINED EARNING 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 53,000,000

Account: Account Number:

GENERAL LEDGER
INCOME SUMMARY 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
SALES OF MERCHANDISE 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 554,500,000

Account: Account Number:

GENERAL LEDGER
FREIGHT COLLECTED 4-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 7,500,000

Account: Account Number:

GENERAL LEDGER
LATE FEE COLLECTED 4-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account: Account Number:
GENERAL LEDGER
SALES DISCOUNT 4-2300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8,500,000 -

Account: Account Number:

GENERAL LEDGER
COST OF GOODS SOLD 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 323,440,000 -

Account: Account Number:

GENERAL LEDGER
FREIGHT PAID 5-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,220,000 -

Account: Account Number:

GENERAL LEDGER
PURCHASE DISCOUNT 5-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 1,090,000

Account: Account Number:

GENERAL LEDGER
ADVERTISING EXPENSE 6-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 14,000,000 -

Account: Account Number:

GENERAL LEDGER
IN STORE PROMOTION EXPE 6-1200
Balance
Date Description Ref. Debet Credit

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8,000,000 -

Account: Account Number:

GENERAL LEDGER
UTILITY EXPENSE 6-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7,200,000 -

Account: Account Number:

GENERAL LEDGER
TELEPON EXPENSE 6-1220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,400,000 -

Account: Account Number:

GENERAL LEDGER
RENT EXPENSE 6-2300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,500,000 -

Account: Account Number:

GENERAL LEDGER
SUPPLIES EXPENSE 6-2400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7,600,000 -

Account: Account Number:

GENERAL LEDGER
MAINTENANCE & REPAIR EXP 6-2500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10,000,000 -

Account: Account Number:

GENERAL LEDGER
BAD DEBT EXPENSE 6-2600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,000,000 -

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account: Account Number:
GENERAL LEDGER
DEPRECIATION EXPENSE 6-2700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 13,750,000 -

Account: Account Number:

GENERAL LEDGER
INSURANCE EXPENSE 6-2800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,500,000 -

Account: Account Number:

GENERAL LEDGER
LATE FEE EXPENSE 6-2900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
WAGES & SALARIES EXPENSE 6-3100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 26,500,000 -

Account: Account Number:

GENERAL LEDGER
INTEREST INCOME 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 3,500,000

Account: Account Number:

GENERAL LEDGER
DEVIDEND INCOME 8-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - 8,500,000

Account: Account Number:

GENERAL LEDGER
INTEREST EXPENSE 9-1000
Balance
Date Description Ref. Debet Credit
Debet Credit

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Dec 1 Opening Balance 4,070,000 -

Account: Account Number:

GENERAL LEDGER
BANK SERVICE CHARGE 9-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7,500,000 -

Account: Account Number:

GENERAL LEDGER
INCOME TAX EXPENSE 9-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
GAIN/LOSS SALES VEHICLE 9-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance - -

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 1-1110 CASH IN BANK

1-1120 PETTY CASH

1-1210 ACCOUNTS RECEIVABLE

1-1220 ALLOWANCE FOR DOUBTFUL DEBT

1-1310 MERCHANDISE INVENTORY

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 1-1320 SUPPLIES

1-1410 PREPAID RENT

1-1420 PREPAID INSURANCE

1-1430 PPN INCOME

1-2100 STOCK INVESTMENT

1-3100 LAND

1-3210 BUILDING AT COST

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 1-3220 BUILDING ACCUM. DEPR

1-3301 VEHICLE AT COST

1-3302 VEHICLE ACCUM. DEPR.

1-3401 EQUIPMENT

1-3402 EQUIPMENT ACCUM. DEPR.

2-1110 CREDIT CARD

2-1210 ACCOUNTS PAYABLE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 2-1211 ACCRUED EXPENSE

2-1212 INCOME TAX PAYABLE

2-1213 PPN PAYABLE

2-1310 PPN OUTCOME

2-2100 BANK MANDIRI LOAN

3-1100 COMMON STOCK

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 3-1200 RETAINED EARNING

3-1300 INCOME SUMMARY

4-1100 SALES OF MERCHANDISE

4-2100 FREIGHT COLLECTED

4-2200 LATE FEE COLLECTED

4-2300 SALES DISCOUNT

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 5-1100 COST OF GOODS SOLD

5-2000 FREIGHT PAID

5-3000 PURCHASE DISCOUNT

6-1000 ADVERTISING EXPENSE

6-1200 IN STORE PROMOTION EXPENSE

6-1210 UTILITY EXPENSE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 6-1220 TELEPON EXPENSE

6-2300 RENT EXPENSE

6-2400 SUPPLIES EXPENSE

6-2500 MAINTENANCE & REPAIR EXP

6-2600 BAD DEBT EXPENSE

6-2700 DEPRECIATION EXPENSE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 6-2800 INSURANCE EXPENSE

6-2900 LATE FEE EXPENSE

6-3100 WAGES & SALARIES EXPENSE

8-1000 INTEREST INCOME

8-2000 DEVIDEND INCOME

9-1000 INTEREST EXPENSE

9-2000 BANK SERVICE CHARGE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 9-3000 INCOME TAX EXPENSE

9-4000 GAIN/LOSS SALES VEHICLE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
ACCOUNTS PAYABLE SUBLEDGER
DECEMBER 2013
(in rupiah)

Supplier Name : Code :

ACCOUNTS PAYABLE SUBLEDGER
PT. NUSA PERSADA S001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 22,000,000

Supplier Name : Code :

ACCOUNTS PAYABLE SUBLEDGER
PT. CIPTA PESONA S002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 11,000,000

Supplier Name : Code :

ACCOUNTS PAYABLE SUBLEDGER
PT. MEKAR NUSA DUA S003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 44,000,000

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
ACCOUNTS RECEIVABLE SUBLEDGER
DECEMBER 2013
(in rupiah)

Customer Name : ACCOUNTS RECEIVABLE Code :

TOKO ALEX SUBLEDGER C001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 22,000,000

Customer Name : ACCOUNTS RECEIVABLE Code :

TOKO BARU SUBLEDGER C002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16,500,000

Customer Name : ACCOUNTS RECEIVABLE Code :

TOKO CONTOH SUBLEDGER C003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec

Customer Name : ACCOUNTS RECEIVABLE Code :

TOKO DITA SUBLEDGER C004
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16,500,000

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
LIST OF ACCOUNTS PAYABLE SUBLEDGER
DECEMBER 2013
(in rupiah)

CODE SUPPLIER NAME BALANCE

TOTAL

PT. BERJAYA
LIST OF DAFTAR SALDO ACCOUNTS RECEIVABLE SUBLEDGER
DECEMBER 2013
(in rupiah)

CODE CUSTOMER NAME BALANCE

TOTAL

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
TRIAL BALANCE
31 DECEMBER 2013
(in rupiah)

Account
Account Name Debit Credit
No.
11110 CASH IN BANK
11120 PETTY CASH
11210 ACCOUNTS RECEIVABLE
11220 ALLOWANCE FOR DOUBTFUL DEBT
11310 MERCHANDISE INVENTORY
11320 SUPPLIES
11410 PREPAID RENT
11420 PREPAID INSURANCE
11430 PPN INCOME
12100 STOCK INVESTMENT
13100 LAND
13210 BUILDING AT COST
13220 BUILDING ACCUM. DEPR
13301 VEHICLE AT COST
13302 VEHICLE ACCUM. DEPR.
13401 EQUIPMENT
13402 EQUIPMENT ACCUM. DEPR.
21110 CREDIT CARD
21210 ACCOUNTS PAYABLE
21211 ACCRUED EXPENSE
21212 INCOME TAX PAYABLE
21213 PPN PAYABLE
21310 PPN OUTCOME
22100 BANK MANDIRI LOAN
31100 COMMON STOCK
31200 RETAINED EARNING
31300 INCOME SUMMARY
41100 SALES OF MERCHANDISE
42100 FREIGHT COLLECTED
42200 LATE FEE COLLECTED
42300 SALES DISCOUNT
51100 COST OF GOODS SOLD
52000 FREIGHT PAID
53000 PURCHASE DISCOUNT
61000 ADVERTISING EXPENSE
61200 IN STORE PROMOTION EXPENSE
61210 UTILITY EXPENSE
61220 TELEPON EXPENSE
62300 RENT EXPENSE
62400 SUPPLIES EXPENSE

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

Account
Account Name Debit Credit
No.
62500 MAINTENANCE & REPAIR EXP
62600 BAD DEBT EXPENSE
62700 DEPRECIATION EXPENSE
62800 INSURANCE EXPENSE
62900 LATE FEE EXPENSE
63100 WAGES & SALARIES EXPENSE
81000 INTEREST INCOME
82000 DEVIDEND INCOME
91000 INTEREST EXPENSE
92000 BANK SERVICE CHARGE
93000 INCOME TAX EXPENSE
94000 GAIN/LOSS SALES VEHICLE
Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
ADJUSTMENT JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
EVIDENCE POS
DATE
NO.
DESCRIPTION
REF
DEBIT CREDIT

RECAPITULATION
DEBIT CREDIT
Account Account
Total Total
No. No.

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 Total Total

6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja

 PT. BERJAYA
WORKSHEET
31 DECEMBER 2013
(in rupiah)

Accoun End Trial Balance Adjusment Journal Trial Balance After Adjusted Income Statement Balance Sheet
Account Name
t No. Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11110 CASH IN BANK
11120 PETTY CASH
11210 ACCOUNTS RECEIVABLE
11220 ALLOWANCE FOR DOUBTFUL DEBT
11310 MERCHANDISE INVENTORY
11320 SUPPLIES
11410 PREPAID RENT
11420 PREPAID INSURANCE
11430 PPN INCOME
12100 STOCK INVESTMENT
13100 LAND
13210 BUILDING AT COST
13220 BUILDING ACCUM. DEPR
13301 VEHICLE AT COST
13302 VEHICLE ACCUM. DEPR.
13401 EQUIPMENT
13402 EQUIPMENT ACCUM. DEPR.
21110 CREDIT CARD
21210 ACCOUNTS PAYABLE
21211 ACCRUED EXPENSE
21212 INCOME TAX PAYABLE
21213 PPN PAYABLE
21310 PPN OUTCOME
22100 BANK MANDIRI LOAN
31100 COMMON STOCK
31200 RETAINED EARNING
31300 INCOME SUMMARY
41100 SALES OF MERCHANDISE
42100 FREIGHT COLLECTED
42200 LATE FEE COLLECTED
42300 SALES DISCOUNT
51100 COST OF GOODS SOLD
52000 FREIGHT PAID
53000 PURCHASE DISCOUNT
61000 ADVERTISING EXPENSE
61200 IN STORE PROMOTION EXPENSE
61210 UTILITY EXPENSE
61220 TELEPON EXPENSE
62300 RENT EXPENSE
62400 SUPPLIES EXPENSE
62500 MAINTENANCE & REPAIR EXP
62600 BAD DEBT EXPENSE
62700 DEPRECIATION EXPENSE
6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja
Accoun End Trial Balance Adjusment Journal Trial Balance After Adjusted Income Statement Balance Sheet
Account Name
t No. Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
62800 INSURANCE EXPENSE
62900 LATE FEE EXPENSE
63100 WAGES & SALARIES EXPENSE
81000 INTEREST INCOME
82000 DEVIDEND INCOME
91000 INTEREST EXPENSE
92000 BANK SERVICE CHARGE
93000 INCOME TAX EXPENSE
94000 GAIN/LOSS SALES VEHICLE
Total

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 PT. BERJAYA
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2013
(in rupiah)

ASSETS LIABILITIES AND EQUITY

CURRENT ASSETS CURRENT LIABILITIES
CASH IN BANK CREDIT CARD
PETTY CASH ACCOUNTS PAYABLE
ACCOUNTS RECEIVABLE ACCRUED EXPENSE
ALLOWANCE FOR DOUBTFUL DEBT INCOME TAX PAYABLE
MERCHANDISE INVENTORY PPN PAYABLE
SUPPLIES PPN OUTCOME
PREPAID RENT Total Current Liabilities
PREPAID INSURANCE LONG TERM LIABILITIES
PPN INCOME BANK MANDIRI LOAN
STOCK INVESTMENT Total Long Term Liabilities
Total Current Assets EQUITY
FIXED ASSETS COMMON STOCK
LAND RETAINED EARNING
BUILDING AT COST Total Equity
BUILDING ACCUM. DEPR
VEHICLE AT COST
VEHICLE ACCUM. DEPR.
EQUIPMENT
EQUIPMENT ACCUM. DEPR.
Total Fixed Assets
Total Assets Total Liabilities and Equity

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 PT. BERJAYA
MENT OF FINANCIAL POSITION
31 DECEMBER 2013
(in rupiah)

LIABILITIES AND EQUITY

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 PT. BERJAYA
CLOSING JOURNAL
DECEMBER 2013
(in rupiah)
Page 1
EVIDENCE POS
DATE
NO.
DESCRIPTION
REF
DEBIT CREDIT

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6018-P1-14/15 Hak Cipta pada Kemdikbud Lembar Kerja
 PT. BERJAYA
POST CLOSING TRIAL BALANCE
DECEMBER 2013
(in rupiah)

ACCOUNTS
NO
ACCOUNTS NAME DEBIT CREDIT

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