UD.
SENTOSA
INVENTORY CARD
NAME : PORTGE-M300
DECEMBER, 2015
( In Rupiah ) METODE : Rata-Rata Bergerak
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Total …………………………… - -
UD. SENTOSA
INVENTORY CARD
NAME : SATELITE-M300
DECEMBER, 2015
( In Rupiah ) METODE : Rata-Rata Bergerak
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Total …………………………… - -
UD. SENTOSA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2015
(In Rupiah)
Nama : PT. SURYA Kode : S001
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : PT. INDOTECH Kode : S002
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : PT. JAYA TECH Kode : S003
Balance
Date Description Ref Debit Credit
Debit Credit
UD. SENTOSA
PETTY CASH
DECEMBER, 2015
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACC.NO TOTAL PETTY CASH
TOTAL …………………………….
UD. SENTOSA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2015
(In rupiah)
NO CUSTOMER BALANCE
Total ………………
UD. SENTOSA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2015
(In rupiah)
NO SUPPLIER BALANCE
Total ………………
UD SENTOSA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2015
(In rupiah)
Saldo persediaan
KODE PRODUCT Nilai
Unit Harga/unit
Total ……………… - -
UD. SENTOSA
GENERAL JOURNAL
DECEMBER 2015
(In Rupiah)
INVOICE
DATE DESCRIPTION Pos Ref Debit Credit
NO
TOTAL …………………….
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
UD. SENTOSA
CASH RECEIPT JOURNAL
DECEMBER, 2015
( In Rupiah )
DEBIT CREDIT
SUNDRY OTHERS
DATE INV NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNT ACCOUNT
ACCOUNT TOTAL RECEIVABLE ACCOUNT TOTAL
NO NO
TOTAL …………………
ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
UD. SENTOSA
SALES JOURNAL
DECEMBER, 2015
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT
SALES PPN OUTCOME
RECEIVABLE COLLECTED
TOTAL ……………
ACCOUNT NUMBER…………….
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
UD. SENTOSA
CASH PAYMENT JOURNAL
DECEMBER, 2015
( In Rupiah )
DEBIT
CHECK OTHERS OTHERS
DATE INVOICE NO. DESCRIPTION ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT ACC NO. TOTAL
TOTAL …………………
ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
UD. SENTOSA
PURCHASE JOURNAL
DECEMBER, 2015
( In Rupiah )
DEBIT CREDIT
INVOICE FREIGHT
DATE DESCRIPTION MERCHANDISE ACCOUNT
NO PPN INCOME
PAID INVENTORY PAYABLE
TOTAL…………….
ACCOUNT NUMBER ……………
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
UD. SENTOSA
LEDGER
DECEMBER 31, 2015
(In Rupiah)
Nama : Cash in Bank Nomor : 1-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Petty Cash Nomor : 1-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Accounts Receivable Nomor : 1-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Allowance for Doubtful Debt Nomor : 1-1400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Inventory Nomor : 1-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Store Supplies Nomor : 1-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Prepaid Rent Nomor : 1-1800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN Income Nomor : 1-1900
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Stock Investments Nomor : 1-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Equiptment at Cost Nomor : 1-3100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Equiptment Accumulated Depr. Nomor : 1-3110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Master Card Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Accounts Payable Nomor : 2-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Income tax payable Nomor : 2-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN payable Nomor : 2-1400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN Outcome Nomor : 2-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Bank Permata Loan Nomor : 2-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Tn. Eka Martin Capital Nomor : 3-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Tn. Eka Martin Drawing Nomor : 3-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Income Summary Nomor : 3-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Nomor : 4-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Discount Nomor : 4-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Cost of Good Sold Nomor : 5-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Freight Paid Nomor : 5-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Purchase Discount Nomor : 5-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Advertising Expense Nomor : 6-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Telephone & Electricity Expenses Nomor : 6-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Store Supplies Expenses Nomor : 6-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Bad Debt Expense Nomor : 6-2600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Spoilage Expenses Nomor : 6-1450
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Depreciation Expenses Nomor : 6-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Insurance Expense Nomor : 6-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Rent Expense Nomor : 6-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Wages & Salaries Nomor : 6-1800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Other Operating Expenses Nomor : 6-9000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Interest Revenue Nomor : 8-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Devidend Income Nomor : 8-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Gain (Loss) on Sale of Stocks Nomor : 8-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Freight Collected Nomor : 8-1400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Late Fees Collected Nomor : 8-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Interest Expense Nomor : 9-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Bank Service Charge Nomor : 9-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Late Fees Paid Nomor : 9-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Income Tax Expense Nomor : 9-1400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
UD. SENTOSA
TRIAL BALANCE, DESEMBER 31, 2015
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 PPN Income
1-2100 Stock Investment
1-3100 Equipment at Cost
1-3110 Equipment Accumulated Depr.
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Permata Loan
3-1100 Tn. Eka Martin Capital
3-1200 Tn. Eka Martin Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expenses
6-1200 Telephone & Electricity Expenses
6-1300 Store Supplies Expenses
6-1400 Bad Debt Expense
6-1450 Spoilage Expenses
6-1500 Depreciation Expense
6-1600 Insurance Expense
6-1700 Rent Expense
6-1800 Wages & Salaries
6-9000 Other Operating Expenses
8-1100 Interest Revenue
8-1200 Devidend Income
8-1300 Gain (Loss) On Sales Of Stocks
8-1400 Freight Collected
8-1500 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Late Fees Paid
9-1400 Income Tax Expense
JUMLAH - -
