FF - Karil Koiriyah - 180421621551 - Tugas 4

CV RODA HIMA
Trial Balance November,30, 2016 and Balance Sheet December, 31, 2015
No November 30, 2016 December 31, 2015
Account Title
Account DEBIT CREDIT DEBIT
11101 Petty Cash 10,000,000 9,900,000
11102 Cash In Bank 132,596,500 190,585,000
11103 Marketable Equity Securities (MES) 110,000,000
11201 Account Receivable 140,000,000 232,500,000
11202 Allowances for Bad Debts 11,625,000
11203 Employee Receivable 6,000,000 3,000,000
11301 Merchandise Inventory 195,800,000 125,000,000
11302 Office Supplies 8,000,000 10,000,000
11401 Value Added Taxes - In 15,350,000 18,500,000
11402 Prepaid Income Taxes - -
11403 Prepaid Rent 42,500,000 32,000,000
11404 Prepaid Expense
12101 Investment 210,000,000 210,000,000
12201 Land 850,000,000 350,000,000
12301 Vehicles 532,800,000 532,800,000
12302 Accumulated Depreciation - Vehicles 202,950,000
12401 Equipment 340,800,000 273,600,000
12402 Accumulated Depreciation - Equipment 238,100,000
21101 Account Payable 24,500,000
21201 Telephone & water Payable
21202 Value Added Taxes - Out 16,000,000
21203 Income Tax Payable 5,200,000
21204 Interest Bond Payable
21205 Premium Bond Payable 25,000,000
22001 Bond Payable 500,000,000
31001 Lilis's Capital 950,000,000
31002 Ina's Capital 550,000,000
32001 Lilis's Drawing 234,000,000 -
32002 Ina's Drawing 155,000,000
33001 Retained Earning - -
33002 Current Earnings - -
41001 Sales 2,608,582,500
41002 Sales discount 34,765,000
41003 Sales Returns 48,600,000
42001 Service Income 830,000,000
51000 Cost of sales 1,718,950,000
61001 Wages & Salaries Expense (Sales) 400,000,000
61002 Bad Debts- expense
61003 Depreciation Expense - Vehicles 61,050,000
61004 Advertising Expense 20,935,000
61005 Rent Expense 91,500,000
62001 Wages & Salaries Expense (Administrative) 250,000,000
62002 Electricity Expense 17,800,000
62003 Water & Telephone Expense 67,500,000
62004 Utility Expense 67,420,000
62005 Depreciation Expense - Equipment 66,500,000
62006 Supplies Expense 32,000,000
62007 Transportation Expense 65,000,000
81001 Interest Revenue 21,200,000
81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities 36,500,000
81004 Late Fees Collected 6,000,000
91001 Bank Charges 27,000,000
91002 Interest Bond Expense 25,000,000
91003 Loss on Sales Plant Assets
91004 Other Expense 18,000,000
91005 Company Income Tax 30,791,000
6,025,657,500 6,025,657,500 1,987,885,000
mber, 31, 2015
December 31, 2015
CREDIT
11,625,000
141,900,000
171,600,000
147,500,000
925,000
13,000,000
1,335,000
670,000,000
430,000,000
400,000,000
1,987,885,000
CV RODA HIMA
ITEM INVENTORY CA
MONTH: DECEMBER 2
IN
Date DESCRIPTION REF
QUANTITY PRICE/UNIT
12/1/2016 SALDO AWAL
12/4/2016 TOKO RODALINK F 12-1
30 Rp 650,000
12/5/2016 PT GOES CYCLE F 12
12/10/2016 TOKO GIANT BICYCLE F 12-2

F 19 40 Rp 800,000
12/16/2016 PT GOES CYCLE
12/17/2016 PENJUALAN TUNAI BKM 12-5
12/18/2016 TOKO BETRIX MAKRO F 12-4
12/19/2016 RETUR TOKO BETRIX MAK ME-2 2 Rp 800,000

12/31/2019 PRIVE LILIS ME-4
CV RODA HIMA
ITEM INVENTORY CARD
MONTH: DECEMBER 2016
IN OUT BALANCE
TOTAL QUANTITY PRICE/UNIT TOTAL QUANTITY PRICE/UNIT
60 Rp 715,000
15 Rp 715,000 Rp 10,725,000 45 Rp 715,000
Rp 19,500,000 45 Rp 715,000
30 Rp 650,000
25 Rp 715,000 Rp 17,875,000 20 Rp 715,000
30 Rp 650,000
15 Rp 715,000 Rp 10,725,000 5 Rp 715,000
30 Rp 650,000
Rp 32,000,000 5 Rp 715,000
30 Rp 650,000
40 Rp 800,000
5 Rp 715,000 Rp 3,575,000 9 Rp 650,000
21 Rp 650,000 Rp 13,650,000 40 Rp 800,000
9 Rp 650,000 Rp 5,850,000
6 Rp 800,000 Rp 4,800,000 34 Rp 800,000
Rp 1,600,000 36 Rp 800,000
10 Rp 800,000 Rp 8,000,000 26 Rp 800,000
11 Rp 800,000 Rp 8,800,000 15 Rp 800,000
5 Rp 800,000 Rp 4,000,000 10 Rp 800,000
ALANCE
TOTAL
Rp 42,900,000
Rp 32,175,000
Rp 51,675,000
Rp 33,800,000
Rp 23,075,000
Rp 55,075,000
Rp 37,850,000
Rp 27,200,000
Rp 28,800,000
Rp 20,800,000
Rp 12,000,000
Rp 8,000,000
CV RODA HIMA
ITEM INVENTORY CA
MONTH: DECEMBER 2
IN
QUANTITY PRICE/UNIT
15 Rp 1,000,000
12/6/2016 RETUR PT GOES CYCLE EM 1
20 Rp 1,300,000

CV RODA HIMA
ITEM INVENTORY CARD
IN OUT BALANCE
40 Rp 1,100,000
10 Rp 1,100,000 Rp 11,000,000 30 Rp 1,100,000
Rp 15,000,000 30 Rp 1,100,000
15 Rp 1,000,000
5 Rp 1,000,000 Rp 5,000,000 30 Rp 1,100,000
10 Rp 1,000,000
12 Rp 1,100,000 Rp 13,200,000 18 Rp 1,100,000
10 Rp 1,000,000
8 Rp 1,100,000 Rp 8,800,000 10 Rp 1,100,000
10 Rp 1,000,000
Rp 26,000,000 10 Rp 1,100,000
10 Rp 1,000,000
20 Rp 1,300,000
5 Rp 1,100,000 Rp 5,500,000 5 Rp 1,100,000
10 Rp 1,000,000
20 Rp 1,300,000
5 Rp 1,100,000 Rp 5,500,000 5 Rp 1,000,000
5 Rp 1,000,000 Rp 5,000,000 20 Rp 1,300,000
5 Rp 1,000,000 Rp 5,000,000 20 Rp 1,300,000
10 Rp 1,300,000 Rp 13,000,000 10 Rp 1,300,000
ALANCE
TOTAL
Rp 44,000,000
Rp 33,000,000
Rp 48,000,000
Rp 43,000,000
Rp 29,800,000
Rp 21,000,000
Rp 47,000,000
Rp 41,500,000
Rp 31,000,000
Rp 26,000,000
Rp 13,000,000
CV RODA HIMA
ITEM INVENTORY CA
MONTH: DECEMBER
IN
QUANTITY PRICE/UNIT
10 Rp 1,900,000
12/10/2016 TOKO GIANT BICYCLES F 12-2

15 Rp 2,100,000

CV RODA HIMA
ITEM INVENTORY CARD
IN OUT BALANCE
30 Rp 2,090,000
5 Rp 2,090,000 Rp 10,450,000 25 Rp 2,090,000
Rp 19,000,000 25 Rp 2,090,000
10 Rp 1,900,000
8 Rp 2,090,000 Rp 16,720,000 17 Rp 2,090,000
10 Rp 1,900,000
7 Rp 2,090,000 Rp 14,630,000 10 Rp 2,090,000
10 Rp 1,900,000
Rp 31,500,000 10 Rp 2,090,000
10 Rp 1,900,000
15 Rp 2,100,000
5 Rp 2,090,000 Rp 10,450,000 5 Rp 2,090,000
10 Rp 1,900,000
15 Rp 2,100,000
5 Rp 2,090,000 Rp 10,450,000 9 Rp 1,900,000
1 Rp 1,900,000 Rp 1,900,000 15 Rp 2,100,000
2 Rp 1,900,000 Rp 3,800,000 7 Rp 1,900,000
15 Rp 2,100,000
7 Rp 1,900,000 Rp 13,300,000 15 Rp 2,100,000
ALANCE
TOTAL
Rp 62,700,000
Rp 52,250,000
Rp 71,250,000
Rp 54,530,000
Rp 39,900,000
Rp 71,400,000
Rp 60,950,000
Rp 48,600,000
Rp 44,800,000
Rp 31,500,000
CV RODA HIMA
ITEM INVENTORY CAR
MONTH: DECEMBER 201
IN
QUANTITY PRICE/UNIT TOTAL
5 Rp 2,800,000 Rp 14,000,000

10 Rp 2,900,000 Rp 29,000,000

CV RODA HIMA
M INVENTORY CARD
TH: DECEMBER 2016
OUT BALANCE
QUANTITY PRICE/UNIT TOTAL QUANTITY PRICE/UNIT TOTAL
15 Rp 3,080,000 Rp 46,200,000
2 Rp 3,080,000 Rp 6,160,000 13 Rp 3,080,000 Rp 40,040,000
13 Rp 3,080,000
5 Rp 2,800,000 Rp 54,040,000
4 Rp 3,080,000 Rp 12,320,000 9 Rp 3,080,000
5 Rp 2,800,000 Rp 41,720,000
4 Rp 3,080,000 Rp 12,320,000 5 Rp 3,080,000
5 Rp 2,800,000 Rp 29,400,000
5 Rp 3,080,000
5 Rp 2,800,000
10 Rp 2,900,000 Rp 58,400,000
2 Rp 3,080,000 Rp 6,160,000 3 Rp 3,080,000
5 Rp 2,800,000
10 Rp 2,900,000 Rp 52,240,000
3 Rp 3,080,000 Rp 9,240,000 5 Rp 2,800,000
10 Rp 2,900,000 Rp 43,000,000
1 Rp 2,800,000 Rp 2,800,000 4 Rp 2,800,000
10 Rp 2,900,000 Rp 40,200,000
4 Rp 2,800,000 Rp 11,200,000 10 Rp 2,900,000 Rp 29,000,000
CV RODA HIMA
ACCOUNT PAYABLE SUBSDIARY
PT GOES CYCLE
Date Description No. Faktur Debet Kredit

12/2/2016 PELUNASAN UTANG BKK 12-1 Rp 24,500,000
12/5/2016 PEMBELIAN F 12 Rp 81,500,000
12/6/2016 RETUR ME 1 Rp 6,000,000
12/12/2016 PELUNASAN UTANG BKK 12-4 Rp 75,500,000
12/16/2016 PEMBELIAN F 19 Rp 142,700,000
Balance
Rp 24,500,000
Rp -
Rp 81,500,000
Rp 75,500,000
Rp -
Rp 142,700,000
CV RODA HIMA
ACCOUNT RECEIVABLE SUBSDIARY
TOKO RODALINK

12/4/2016 PENJUALAN F 12-1 Rp 39,450,000
12/12/2016 PELUNASAN BKM 12-3 Rp 39,450,000
12/14/2016 PENJUALAN F 12-3 Rp 52,350,000
12/24/2016 PENJUALAN F 12-5 Rp 28,110,000
BALANCE
Rp 39,450,000
Rp -
Rp 52,350,000
Rp 80,460,000
CV RODA HIMA
TOKO GIANT BICYCLE

12/2/2016 PELUNASAN PIUTANG BKM 12-1 Rp 25,000,000
12/8/2016 PENJUALAN F 12-2 Rp 64,700,000
12/18/2016 PELUNASAN PIUTANG BKM 12-6 Rp 64,700,000
12/31/2016 PENJUALAN F 12-6 Rp 57,600,000
BALANCE
Rp 25,000,000
Rp -
Rp 64,700,000
Rp -
Rp 57,600,000
CV RODA HIMA
TOKO BETRIX MAKRO

12/11/2016 PELUNASAN BKM 12-2 Rp 38,000,000
12/18/2016 PENJUALAN F 12-4 Rp 39,630,000
12/19/2016 RETUR ME-2 Rp 2,640,000
BALANCE
Rp 38,000,000
Rp -
Rp 39,630,000
Rp 36,990,000
CV RODA HIMA
TOKO PIT JENGKY

12/25/2016
PENGHAPUSAN PIUTANGEM-3 Rp 15,000,000
BALANCE
Rp 15,000,000
Rp -
CV RODA HIMA
TOKO KOTA MAS

Y
BALANCE
Debit Kredit
Rp 23,000,000
CV RODA HIMA
TOKO SUKUN BICYCLE

Y
BALANCE
Debit Kredit
Rp 15,000,000
CV RODA HIMA
TOKO MANDALA BENNY

Y
BALANCE
Debit Kredit
Rp 14,000,000
CV RODA HIMA
TOKO ROYAL CYCLE

BALANCE
Rp 10,000,000
CV RODA HIMA
Date Description No. Faktur Debet Kredit BALANCE

12/1/2016 SALDO AWAL Rp 2,500,000
12/30/2016 PELUNASAN BKM 12-9 Rp 2,500,000 Rp -
CV RODA HIMA

12/1/2016 SALDO AWAL Rp 3,500,000
12/13/2016 PELUNASAN BKM 12-4 Rp 3,500,000 Rp -
12/31/2016 PIUTANG BKK-8 Rp 2,000,000 Rp 2,000,000
CV RODA HIMA

12/30/2016 PIUTANG BKK-7 Rp 4,000,000 Rp 4,000,000
CV ROD
DAFTAR A
NOPEMBER
Tanggal Tanggal Harga Perolehan

No Jennis Aktiva tetap Peroleha Penghen tarif (%)
n tian So.31.12.2015 Debit
Land
1 Land 27/01/09 0.0% 350,000,000
2 Land 01/04/16 - 0.0% 500,000,000
Jumlah 350,000,000 500,000,000
Vehicles
1 Grand Marx 01/04/13 12.5% 172,800,000
2 Toyota Innova 2005 31/12/16 12.5% 168,000,000
3 Toyota Rush 01/10/13 12.5% 192,000,000
Jumlah 532,800,000 -
Equipment
1 Komputer 01/04/13 25.0% 81,600,000
2 Furniture 01/07/13 25.0% 72,000,000
3 Mesin kantor 01/10/13 25.0% 96,000,000
4 Komputer 01/10/16 25.0% - 91,200,000
Jumlah 249,600,000 91,200,000
Total 1,132,400,000 591,200,000

CV RODA HIMA
DAFTAR ASET TETAP
NOPEMBER TAHUN 2016
Harga Perolehan Akumulasi Depresiasi

Kredit So.30.11.2016 So.31.10.2016 Debit Kredit
350,000,000
500,000,000
- 850,000,000 - - -
172,800,000 77,400,000 1,800,000

168,000,000 70,000,000 1,750,000
192,000,000 50,000,000 2,000,000
- 532,800,000 197,400,000 - 5,550,000
81,600,000 94,600,000 2,200,000

72,000,000 60,000,000 1,500,000
96,000,000 74,000,000 2,000,000
91,200,000 1,900,000 1,900,000
- 340,800,000 230,500,000 - 7,600,000
- 1,723,600,000 427,900,000 - 13,150,000

siasi NILAI BUKU TAHUN
So.30.11.2016 2016
- 350,000,000
500,000,000
- 850,000,000
79,200,000 93,600,000
71,750,000 96,250,000
52,000,000 140,000,000
202,950,000 329,850,000
-
96,800,000 - 15,200,000
61,500,000 10,500,000
76,000,000 20,000,000
3,800,000 87,400,000
238,100,000 102,700,000
441,050,000 1,282,550,000
CV RODA HIMA
SALES JOURNAL
Debit
Date Description Ref Other
Accounts Receivable
Account
12/4/2016 TOKO RODALINK F 12-1 Rp 39,450,000 Cash In Bank
12/10/2016 TOKO GIANT BICYCLE F 12-2 Rp 64,700,000 Cash In Bank
12/18/2016 TOKO BETRIX MAKRO F 12-4 Rp 39,630,000 Cash In Bank
12/31/2016 TOKO GIANT BICYCLE F 12-6 Rp 57,600,000 Cash In Bank
TOTAL Rp 281,840,000
2016
REKAPITULASI
it Kredit Account
Other 11102
Sales VAT Out
Amount 11201
Rp 15,000,000 Rp 49,500,000 Rp 4,950,000 21202
Rp 20,000,000 Rp 77,000,000 Rp 7,700,000 41001
Rp 12,000,000 Rp 58,500,000 Rp 5,850,000 TOTAL
Rp 30,000,000 Rp 63,300,000 Rp 6,330,000
Rp 5,000,000 Rp 30,100,000 Rp 3,010,000
Rp 15,000,000 Rp 66,000,000 Rp 6,600,000
Rp 97,000,000 Rp 344,400,000 Rp 34,440,000
Rp 378,840,000 Rp 378,840,000
REKAPITULASI
Name Account Debet Kredit
Cash In Bank Rp 97,000,000
Account Receivable Rp 281,840,000
Value Added Taxes - Out Rp 34,440,000
Sales Rp 344,400,000
TOTAL Rp 378,840,000 Rp 378,840,000
CV RODA HIMA
PURCHASE JOURNAL
debet
Date Descriptiom Ref
Marchandise Inventory
12/5/2016 PT GOES CYCLE F 12 Rp 68,000,000
12/16/2016 PT GOES CYCLE F 19 Rp 119,000,000
TOTAL Rp 187,000,000
ODA HIMA
ASE JOURNAL
DECEMBER 2016
REKAPITULASI
debet kredit Account
Other 11301
Accounts Payable
Account Amount 11401
VAT In Rp 6,750,000 21101
Cost Of Sales Rp 6,750,000 Rp 81,500,000 51000
VAT In Rp 11,850,000 TOTAL
Cost Of Sales Rp 11,850,000 Rp 142,700,000
Rp 37,200,000
Rp 224,200,000 Rp 224,200,000
KAPITULASI
Merchandise Inventory Rp 187,000,000
Value Added Taxes - In Rp 18,600,000
Account Payble Rp 224,200,000
Cost of Sales Rp 18,600,000
TOTAL Rp 224,200,000 Rp 224,200,000
CV RODA HIMA
PAYMENT JOURNAL
Debet
Date Description Ref
Accounts Payable
12/2/2016 PELUNASAN UTANG BKK-1 Rp 24,500,000
12/8/2016 PEMBAYARAN PAJAK BKK-2
12/11/2016 PEMBELIAN PERLENGKA BKK-3

12/12/2016 PELUNASAN TOKO GOES BKK-4 Rp 75,500,000
12/25/2016 PEMBAYARAN GAJI BKK-5
12/26/2016 PENGISIAN KAS KECIL BKK-6
12/30/2016 PIUTANG SELLY BKK-7

12/31/2016 PIUTANG SISKA BKK-8
12/31/2016 PRIVE INA BKK-9
12/31/2016 PERTUKARAN MOBIL BKK-10
TOTAL Rp 100,000,000
CV RODA HIMA
PAYMENT JOURNAL
Debet Kredit
Other Other
Cash In Bank
Account Amount Account
Rp 23,900,000 Cost Of Sales
VAT Out Rp 16,000,000
Income Tax Payable Rp 5,200,000
Company Income Tax Rp 2,761,175 Rp 8,611,175 VAT In
Office Supplies Rp 2,840,000 Rp 2,840,000
Rp 73,625,000 Cost Of Sales
Wages & Salaries (Sales) Rp 60,000,000 Rp 72,500,000 Income Tax Payable
Wages & Salaries (Adm) Rp 20,000,000
Electricity Expense Rp 900,000
Water & Telephone Expense Rp 900,000
Advertising Expense Rp 800,000
Transportation Expense Rp 900,000 Rp 3,500,000
Employee Receivable Rp 4,000,000 Rp 4,000,000
Employee Receivable Rp 2,000,000 Rp 2,000,000
Ina's Drawing Rp 2,000,000 Rp 2,000,000
Vehicles Rp 300,000,000 Rp 225,000,000 Vehicles
Accumulated Depreciation - Vehic Rp 71,750,000
Loss on Sales Plant Assets Rp 21,250,000
Rp 511,301,175 Rp 417,976,175
Rp 611,301,175 Rp 611,301,175
REKAPITULASI
dit Account Name Account
Other 11102 Cash In Bank
Amount 11203 Employee Receivable
Rp 600,000 11302 Office Supplies
11401 Value Added Taxes - In
12301 Vehicles
Rp 15,350,000 12302 Accumulated Depreciation - Vehicles
21101 Accounts Payable
Rp 1,875,000 21202 Value Added Taxes - Out
Rp 7,500,000 21203 Income Tax Payable
31002 Ina's Drawing
51000 Cost of Sales
61001 Wages & Salaries Expense (Sales)
61004 Advertising Expense
62001 Wages & Salaries Expense (Administrative)
62002 Electricity Expense
62003 Water & Telephone Expense
62007 Transportation Expense
Rp 168,000,000 91003 Loss on Sales Plant Assets
91005 Company Income Tax
TOTAL
Rp 193,325,000
Debet Kredit
Rp 417,976,175
Rp 6,000,000
Rp 2,840,000
Rp 15,350,000
Rp 300,000,000 Rp 168,000,000
Rp 71,750,000
Rp 100,000,000
Rp 16,000,000
Rp 5,200,000 Rp 7,500,000
Rp 2,000,000
Rp 2,475,000
Rp 60,000,000
Rp 800,000
Rp 20,000,000
Rp 900,000
Rp 900,000
Rp 900,000
Rp 21,250,000
Rp 2,761,175
Rp 611,301,175 Rp 611,301,175
CV RODA HIMA
RECEIVE JOURNA
MONTH: DECEMBER
Debet
Date Description Ref
Cash In Bank Sales Discount
12/2/2016 PELUNASAN PIUTANG BKM 12-1 Rp 24,200,000 Rp 800,000
12/11/2016 TOKO BETRIX MAKRO BKM 12-2 Rp 38,380,000
12/12/2016 TOKO RODALINK BKM 12-3 Rp 38,460,000 Rp 990,000
12/13/2016 PIUTANG SISKA BKM 12-4 Rp 3,500,000
12/17/2016 PENJUALAN TUNAI BKM 12-5 Rp 84,040,000
12/18/2016 TOKO GIANT BICYCLES BKM 12-6 Rp 63,160,000 Rp 1,540,000

12/28/2016 PENERIMAAN DEVIDEN BKM 12-7 Rp 30,600,000
12/30/2016 PENJUALAN SAHAM BKM 12-8 Rp 42,832,125
12/30/2016 PIUTANG ENI BKM 12-9 Rp 2,500,000

TOTAL Rp 327,672,125 Rp 3,330,000
CV RODA HIMA
RECEIVE JOURNAL
Debet Kredit
Other Other
Accounts Receivable
Account Amount Account
Rp 25,000,000
Rp 38,000,000 Lates Fees Collected
Rp 39,450,000
Employee Receivable
Sales
VAT Out
Rp 64,700,000
Company Income Tax Rp 5,400,000 Deviden Revenue
Company Income Tax Rp 42,875 Marketable Equity Secur
Other Expense Rp 875,000 Gain on Sales Marketabl
Employee Receivable
Rp 6,317,875 Rp 167,150,000
Rp 337,320,000 Rp 337,320,000
REKAPITULASI
it Account Name Account
Other 11102 Cash In Bank
Amount 11103 Marketable Equity Securities (MES)
11201 Accounts Receivable
Rp 380,000 11203 Employee Receivable
21201 Value Added Tax - Out
Rp 3,500,000 41001 Sales
Rp 76,400,000 41002 Sales Discount
Rp 7,640,000 81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities
Rp 36,000,000 81004 Lates Fees Collected
Rp 38,500,000 91004 Other Expense
Rp 5,250,000 91005 Company Income Tax
Rp 2,500,000 TOTAL
Rp 170,170,000
Debet Kredit
Rp 327,672,125
Rp 38,500,000
Rp 167,150,000
Rp 6,000,000
Rp 7,640,000
Rp 76,400,000
Rp 3,330,000
Rp 36,000,000
Rp 5,250,000
Rp 380,000
Rp 875,000
Rp 5,442,875
Rp 337,320,000 Rp 337,320,000
CV RODA HIMA
GENERAL JOURNAL
JU1
Date Description Ref Debit Kredit
12/4/2016 Cost Of Sales Rp 38,335,000
Merchendise Inventory Rp 38,335,000
12/6/2016 Accounts Payable Rp 6,000,000
Vat In Rp 500,000
Cost Of Sales Rp 500,000
12/10/2016 Cost Of Sals Rp 60,115,000
12/14/2016 Cost Of Sales Rp 46,475,000
12/17/2016 Cost Of Sales Rp 38,685,000
Sales Discount Rp 650,000
12/18/2016 Cost Of Sales Rp 42,740,000
12/19/2016 Sales Retur Rp 2,400,000
Vat Out Rp 240,000
Accounts Receivable Rp 2,640,000
Cost Of Sales Rp 1,600,000
12/24/2016 Cost Of Sales Rp 19,600,000
12/25/2016 Bad Debt Expense Rp 15,000,000
Allowance For Bad Debts Rp 15,000,000
12/31/2016 Cost Of Sales Rp 46,300,000
12/31/2016 Lili's Drawing Rp 4,000,000
TOTAL Rp 322,140,000 Rp 322,140,000
REKAPITULASI
Account Name Account Debet Kredit
11201 Account Receivable Rp 2,640,000
11202 Allowance For Bad Debts Rp 15,000,000
11301 Merchandise Inventory Rp 1,600,000 Rp 301,900,000
11401 Value Added Tax - In Rp 500,000
21101 Accounts Payable Rp 6,000,000
21202 Value Added Tax - Out Rp 240,000
32001 Lili's Drawing Rp 4,000,000
41002 Sales Discount Rp 650,000
41003 Sales Returns Rp 2,400,000
51000 Cost Of Sales Rp 292,250,000 Rp 2,100,000
Bad Debt Expense Rp 15,000,000
TOTAL Rp 322,140,000 Rp 322,140,000
CV RODA HIMA
GENERAL LEDGER
FOR THE MONTHS ENDED 31 DECEMBER 2016
KODE AKUN 11101

AKUN Petty Cash
DATE DESCRIPTION REF DEBET

KODE AKUN 11102

AKUN Cash In Bank

12/31/2016 JURNAL PENJUALAN JK Rp 97,000,000
12/31/2016 JURNAL PENGELUARAN KAS JK
12/31/2016 JURNAL PENERIMAAN KAS JK Rp 327,672,125
KODE AKUN 11103

AKUN Marketable Equity Securities (MES)

12/31/2016 JURNAL PENERIMAAN KAS JK
KODE AKUN 11201

AKUN Account Receivable

12/31/2016 JURNAL UMUM JU
KODE AKUN 11202
AKUN Allowances for Bad Debts

12/31/2016 JURNAL UMUM JU1
KODE AKUN 11203

AKUN Employee Receivable

12/31/2016 JURNAL PENGELUARAN KAS JK Rp 6,000,000
KODE AKUN 11301

AKUN Merchandise Inventory

12/31/2016 JURNAL PEMBELIAN JK Rp 187,000,000
12/31/2016 JURNAL UMUM JU1 Rp 1,600,000
KODE AKUN 11302

AKUN Office Supplies

KODE AKUN 11401

AKUN Value Added Taxes - In

12/31/2016 JURNAL UMUM JU1
KODE AKUN 11402

AKUN Prepaid Income Taxes

KODE AKUN 11403

AKUN Prepaid Rent

KODE AKUN 11404

AKUN Prepaid Expense

12/1/2016
KODE AKUN 12101

AKUN Investment

KODE AKUN 12201

AKUN Land

KODE AKUN 12301

AKUN Vehicles

KODE AKUN 12302

AKUN Accumulated Depreciation - Vehicles

KODE AKUN 12401

AKUN Equipment

KODE AKUN 12402

AKUN Accumulated Depreciation - Equipment
ER 2016
KREDIT BALANCE
Rp 10,000,000
KREDIT BALANCE
Rp 132,596,500
Rp 229,596,500
Rp 417,976,175 -Rp 188,379,675
Rp 139,292,450 Rp 139,739,450
KREDIT BALANCE
Rp 110,000,000
Rp 38,500,000 Rp 71,500,000 Rp 71,500,000
KREDIT BALANCE
Rp 140,000,000
Rp 421,840,000
Rp 167,150,000 Rp 254,690,000
Rp 2,640,000 Rp 252,050,000
KREDIT BALANCE
Rp 11,625,000
Rp 15,000,000 Rp 26,625,000
KREDIT BALANCE
Rp 6,000,000
Rp 12,000,000
Rp 6,000,000 Rp 6,000,000
KREDIT BALANCE
Rp 195,800,000
Rp 382,800,000
Rp 301,900,000 Rp 82,500,000
KREDIT BALANCE
Rp 8,000,000
Rp 10,840,000
KREDIT BALANCE
KREDIT BALANCE
Rp 15,350,000
Rp 33,950,000
Rp 15,350,000 Rp 18,600,000
Rp 500,000 Rp 18,100,000
KREDIT BALANCE
-
KREDIT BALANCE
Rp 42,500,000
KREDIT BALANCE
-
KREDIT BALANCE
Rp 210,000,000
KREDIT BALANCE
Rp 850,000,000
KREDIT BALANCE
Rp 532,800,000
Rp 168,000,000 Rp 664,800,000
KREDIT BALANCE
Rp 202,950,000
Rp 131,200,000
KREDIT BALANCE
Rp 340,800,000
KREDIT BALANCE
Rp 238,100,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 21101

AKUN Account Payable

12/31/2016 JURNAL PEMBELIAN JK
12/31/2016 JURNAL UMUM JU1 Rp 6,000,000
KODE AKUN 21201

AKUN Telephone & water Payable

KODE AKUN 21202

AKUN Value Added Taxes - Out

12/31/2016 JURNAL PENJUALAN JK
12/31/2016 JURNAL UMUM JU1 Rp 240,000
KODE AKUN 21203

AKUN Income Tax Payable
KODE AKUN 21204

AKUN Interest Bond Payable

KODE AKUN 21205

AKUN Premium Bond Payable

KODE AKUN 22001

AKUN Bond Payable

MBER 2016
KREDIT BALANCE
Rp 24,500,000
Rp 224,200,000 Rp 248,700,000
Rp 148,700,000
Rp 142,700,000
KREDIT BALANCE
-
KREDIT BALANCE
Rp 16,000,000
Rp 34,440,000 Rp 50,440,000
Rp 34,440,000
Rp 7,640,000 Rp 42,080,000
Rp 41,840,000
KREDIT BALANCE
Rp 5,200,000
Rp 7,500,000 Rp 7,500,000
KREDIT
KREDIT
-
KREDIT BALANCE
Rp 25,000,000
KREDIT BALANCE
Rp 500,000,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 31001

AKUN Lilis's Capital
DATE DESCRIPTION REF DEBET KREDIT

KODE AKUN 31002

AKUN Ina's Capital

KODE AKUN 32001

AKUN Lilis's Drawing

12/31/2016 JURNAL UMUM JU1 Rp 4,000,000
KODE AKUN 32002

AKUN Ina's Drawing

KODE AKUN 33001

AKUN Retained Earning
KODE AKUN 33002

AKUN Current Earnings

BALANCE
Rp 950,000,000
BALANCE
Rp 550,000,000
BALANCE
Rp 234,000,000
Rp 238,000,000
BALANCE
Rp 155,000,000
Rp 157,000,000
BALANCE
-
BALANCE
-
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 41001

AKUN Sales

KODE AKUN 41002

AKUN Sales discount

12/31/2016 JURNAL UMUM JU1 Rp 650,000
KODE AKUN 41003

AKUN Sales Returns

12/31/2016 JURNAL UMUM JU1 Rp 2,400,000
KODE AKUN 42001

AKUN Service Income

BALANCE
Rp 2,608,582,500
Rp 2,952,982,500
Rp 3,029,382,500
BALANCE
Rp 34,765,000
Rp 38,095,000
Rp 38,745,000
BALANCE
Rp 48,600,000
Rp 51,000,000
BALANCE
Rp 830,000,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 51000

AKUN Cost of sales

12/31/2016 JURNAL UMUM JU1 Rp 292,250,000
BER 2016
KREDIT BALANCE
Rp 1,718,950,000
Rp 1,737,550,000
Rp 2,475,000 Rp 1,735,075,000
Rp 2,100,000 Rp 2,025,225,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 61001

AKUN Wages & Salaries Expense (Sales)
DATE DESCRIPTION REF DEBET KREDIT BALANCE

12/1/2016 SALDO AWAL Rp 400,000,000
12/31/2016 JURNAL PENGELU JK Rp 60,000,000 Rp 460,000,000
KODE AKUN 61002

AKUN Bad Debts- expense

12/31/2016 JURNAL UMUM JU1 Rp 15,000,000 Rp 15,000,000
KODE AKUN 61003

AKUN Depreciation Expense - Vehicles

12/1/2016 SALDO AWAL Rp 61,050,000
KODE AKUN 61004

AKUN Advertising Expense

12/1/2016 SALDO AWAL Rp 20,935,000
12/31/2016 JURNAL PENGELU JK Rp 800,000 Rp 21,735,000
KODE AKUN 61005

AKUN Rent Expense
12/1/2016 SALDO AWAL Rp 91,500,000
KODE AKUN 62001

AKUN Wages & Salaries Expense (Administrative)

12/1/2016 SALDO AWAL Rp 250,000,000
12/31/2016 JURNAL PENGELU JK Rp 20,000,000 Rp 270,000,000
KODE AKUN 62002

AKUN Electricity Expense

12/1/2016 SALDO AWAL Rp 17,800,000
KODE AKUN 62003

AKUN Water & Telephone Expense

12/1/2016 SALDO AWAL Rp 67,500,000
KODE AKUN 62004

AKUN Utility Expense

12/1/2016 SALDO AWAL Rp 67,420,000
KODE AKUN 62005

AKUN Depreciation Expense - Equipment

12/1/2016 SALDO AWAL Rp 66,500,000
KODE AKUN 62006

AKUN Supplies Expense

12/1/2016 SALDO AWAL Rp 32,000,000
KODE AKUN 62007

AKUN Transportation Expense

12/1/2016 SALDO AWAL Rp 65,000,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 81001

AKUN Interest Revenue

KODE AKUN 81002

AKUN Devidend Revenue

KODE AKUN 81003

AKUN Gain on Sales Marketable Equity Securities

KODE AKUN 81004

AKUN Late Fees Collected

12/31/2016 JURNAL PENERIMAAN KAS JK Rp 380,000
BALANCE
Rp 21,200,000
BALANCE
Rp 36,000,000
BALANCE
Rp 36,500,000
Rp 41,750,000
BALANCE
Rp 6,000,000
Rp 6,380,000
CV RODA HIMA
GENERAL LEDGER
KODE AKUN 91001

AKUN Bank Charges

KODE AKUN 91002

AKUN Interest Bond Expense

KODE AKUN 91003

AKUN Loss on Sales Plant Assets

KODE AKUN 91004

AKUN Other Expense

12/31/2016 JURNAL PENERIMAAN KAS JK Rp 875,000
KODE AKUN 91005

AKUN Company Income Tax
BALANCE
Rp 27,000,000
BALANCE
Rp 25,000,000
BALANCE
Rp 21,250,000
BALANCE
Rp 18,000,000
Rp 18,875,000
BALANCE
Rp 30,791,000
Rp 33,552,175
Rp 38,995,050
CV RODA HIMA
GENERAL LEDGER
No Account Account Name Debet

11101 Petty Cash 10,000,000
11102 Cash In Bank 139,292,450
11103 Marketable Equity Securities (MES) 71,500,000
11201 Account Receivable 252,050,000
11202 Allowances for Bad Debts -
11203 Employee Receivable 6,000,000
11301 Merchandise Inventory 82,500,000
11302 Office Supplies 10,840,000
11401 Value Added Taxes - In 18,100,000
11402 Prepaid Income Taxes -
11403 Prepaid Rent 42,500,000
11404 Prepaid Expense -
12101 Investment 210,000,000
12201 Land 850,000,000
12301 Vehicles 664,800,000
12302 Accumulated Depreciation - Vehicles -
12401 Equipment 340,800,000
12402 Accumulated Depreciation - Equipment -
21101 Account Payable -
21201 Telephone & water Payable -
21202 Value Added Taxes - Out -
21203 Income Tax Payable -
21204 Interest Bond Payable -
21205 Premium Bond Payable -
22001 Bond Payable -
31001 Lilis's Capital -
31002 Ina's Capital -
32001 Lilis's Drawing 238,000,000
32002 Ina's Drawing 157,000,000
33001 Retained Earning -
33002 Current Earnings -
41001 Sales
41002 Sales discount 38,745,000
41003 Sales Returns 51,000,000
42001 Service Income -
51000 Cost of sales 2,025,225,000
61001 Wages & Salaries Expense (Sales) 460,000,000
61002 Bad Debts- expense 15,000,000
61003 Depreciation Expense - Vehicles 61,050,000
61004 Advertising Expense 21,735,000
61005 Rent Expense 91,500,000
62001 Wages & Salaries Expense (Administrative) 270,000,000
62002 Electricity Expense 18,700,000
62003 Water & Telephone Expense 68,400,000
62004 Utility Expense 67,420,000
62005 Depreciation Expense - Equipment 66,500,000
62006 Supplies Expense 32,000,000
62007 Transportation Expense 65,900,000
81001 Interest Revenue -
81002 Devidend Revenue -
81003 Gain on Sales Marketable Equity Securities -
81004 Late Fees Collected -
91001 Bank Charges 27,000,000
91002 Interest Bond Expense 25,000,000
91003 Loss on Sales Plant Assets 21,250,000
91004 Other Expense 18,875,000
91005 Company Income Tax 38,995,050
TOTAL Rp 6,577,677,500
16
Kredit
-
-
-
-
26,625,000
-
-
-
-
-
-
-
-
-
-
131,200,000
-
238,100,000
142,700,000
-
41,840,000
7,500,000
-
25,000,000
500,000,000
950,000,000
550,000,000
-
-
-
-
3,029,382,500
-
-
830,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
21,200,000
36,000,000
41,750,000
6,380,000
-
-
-
-
-
Rp 6,577,677,500
CV RODA HIMA
GENERAL JOURNAL
JU2 REKAPITULASI
Date Description Ref Debit Kredit Account
Jurnal Penyesuaian
12/31/2016 Cost of Sales Rp 4,840,000
Merchandise Inventory Rp 4,840,000
12/31/2016 Cash In Bank Rp 11,000,000
Bank Charges Rp 3,750,000
Interest Revenue Rp 14,750,000
12/31/2016 Bad Debt Expense Rp 12,602,500
Rp 12,602,500
REKAPITULASI

FF - Karil Koiriyah - 180421621551 - Tugas 4

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CV RODA HIMA

12/10/2016 TOKO GIANT BICYCLE F 12-2

12/14/2016 TOKO RODALINK F 12-3

12/17/2016 PENJUALAN TUNAI BKM 12-5

12/18/2016 TOKO BETRIX MAKRO F 12-4

12/19/2016 RETUR TOKO BETRIX MAK ME-2 2 Rp 800,000

12/6/2016 RETUR PT GOES CYCLE EM 1

12/10/2016 TOKO GIANT BICYCLE F 12-2

12/14/2016 TOKO RODALINK F 12-3

12/17/2016 PENJUALAN TUNAI BKM 12-5

12/18/2016 TOKO BETRIX MAKRO F 12-4

12/24/2016 TOKO RODALINK F 12-5

12/10/2016 TOKO GIANT BICYCLES F 12-2

12/14/2016 TOKO RODALINK F 12-3

12/17/2016 PENJUALAN TUNAI BKM 12-5

12/18/2016 TOKO BETRIX MAKRO F 12-4

12/24/2016 TOKO RODALINK F 12-5

12/31/2016 TOKO GIANT BICYCLES F 12-6

12/10/2016 TOKO GIANT BICYCLES F 12-2

12/14/2016 TOKO RODALINK F 12-3

12/17/2016 PENJUALAN TUNAI BKM 12-5

12/18/2019 TOKO BETRIX MAKRO F 12-4

12/24/2016 TOKO RODALINK F 12-5

12/31/2016 TOKO GIANT BICYCLES F 12-6

Date Description No. Faktur Debet Kredit

Date Description No. Faktur Debet Kredit

TOKO GIANT BICYCLE

Date Description No. Faktur Debet Kredit

TOKO BETRIX MAKRO

Date Description No. Faktur Debet Kredit

TOKO PIT JENGKY

Date Description No. Faktur Debet Kredit

TOKO KOTA MAS

Date Description No. Faktur Debet Kredit

TOKO SUKUN BICYCLE

Date Description No. Faktur Debet Kredit

TOKO MANDALA BENNY

Date Description No. Faktur Debet Kredit

TOKO ROYAL CYCLE

Date Description No. Faktur Debet Kredit

Date Description No. Faktur Debet Kredit BALANCE

Date Description No. Faktur Debet Kredit BALANCE

Date Description No. Faktur Debet Kredit BALANCE

Tanggal Tanggal Harga Perolehan

Total 1,132,400,000 591,200,000

Harga Perolehan Akumulasi Depresiasi

172,800,000 77,400,000 1,800,000

81,600,000 94,600,000 2,200,000

- 1,723,600,000 427,900,000 - 13,150,000

12/16/2016 PT GOES CYCLE F 19 Rp 119,000,000

12/11/2016 PEMBELIAN PERLENGKA BKK-3

12/26/2016 PENGISIAN KAS KECIL BKK-6

12/30/2016 PIUTANG SELLY BKK-7

12/18/2016 TOKO GIANT BICYCLES BKM 12-6 Rp 63,160,000 Rp 1,540,000

12/30/2016 PIUTANG ENI BKM 12-9 Rp 2,500,000

KODE AKUN 11101

DATE DESCRIPTION REF DEBET

KODE AKUN 11102

DATE DESCRIPTION REF DEBET

KODE AKUN 11103

DATE DESCRIPTION REF DEBET

KODE AKUN 11201

DATE DESCRIPTION REF DEBET