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Annisa Putri Ariyanto - Lembar Kerja Buku Besar - PT AC NOL DERAJAT

This document contains the general ledger of PT AC NOL DERAJAT for the month of December. It includes account balances for various asset, liability and equity accounts as of December 1st and journal entries on December 31st that impact the account balances. The accounts included are cash in bank, petty cash, accounts receivable, allowance for doubtful accounts, employee receivable, merchandise inventory, office supplies, prepaid insurance, prepaid rent, value added tax in, and prepaid income tax.

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annisa putri
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188 views12 pages

Annisa Putri Ariyanto - Lembar Kerja Buku Besar - PT AC NOL DERAJAT

This document contains the general ledger of PT AC NOL DERAJAT for the month of December. It includes account balances for various asset, liability and equity accounts as of December 1st and journal entries on December 31st that impact the account balances. The accounts included are cash in bank, petty cash, accounts receivable, allowance for doubtful accounts, employee receivable, merchandise inventory, office supplies, prepaid insurance, prepaid rent, value added tax in, and prepaid income tax.

Uploaded by

annisa putri
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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PT AC NOL DERAJAT

RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 600,767,900 -
31 CRJ -
31 CPJ -
31 SJR -
31 PJR -
11100 31 MJM -

Account Number:
Account: Petty Cash GENERAL LEDGER
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000 -
31 CRJ -
31 CPJ -
31 SJR -
31 PJR -
11200 31 MJM -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,130,500,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11300 31 MJM

Account Number:
Account: Allowance for Doubtful Accounts GENERAL LEDGER
11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 96,240,400
31 SJR
31 CRJ
31 CPJ
31 PJR
11400 31 MJM

Account Number:
Account: Employee Receivable GENERAL LEDGER
11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13,500,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11500 31 MJM

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 408,190,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11600 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Office Supplies GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,642,500 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11700 31 MJM

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 83,120,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11800 31 MJM

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,662,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11900 31 MJM

Account Number:
Account: Value Added Tax - In (VATIn) GENERAL LEDGER 11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 78,904,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11901 31 MJM

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER 11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108,631,600 -
31 SJR
31 CRJ
31 CPJ
31 PJR
11902 31 MJM

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 986,425,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
12100 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,250,000,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
13100 31 MJM

Account Number:
Account: Building GENERAL LEDGER 13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 700,000,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
13200 31 MJM

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER 13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 140,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13201 31 MJM

Account Number:
Account: Vehichle GENERAL LEDGER 13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 279,000,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
13300 31 MJM

Account Number:
Account: Accumulated Depreciation - Vehichle GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 104,625,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13301 31 MJM

Account Number:
Account: Equipment GENERAL LEDGER 13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105,000,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
13400 31 MJM

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 21,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13401 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Accounts Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 830,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21100 31 MJM

Account Number:
Account: Accrued Expense GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 45,300,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21200 31 MJM

Account Number:
Account: Value Added Tax - Out (VAT - Out) GENERAL LEDGER 21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 103,116,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21300 31 MJM

Account Number:
Account: Income Tax Payable 21 GENERAL LEDGER 21301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,849,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21301 31 MJM

Account Number:
Account: Income Tax Payable 23 GENERAL LEDGER 21302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
21302 31 MJM

Account Number:
Account: Income Tax Payable 25 GENERAL LEDGER 21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 9,875,600
31 SJR
31 CRJ
31 CPJ
31 PJR
21303 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Deviden Payable GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
21400 31 MJM

Account Number:
Account: Bank Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 256,840,000
31 SJR
31 CRJ
31 CPJ
31 PJR
22100 31 MJM

Account Number:
Account: Share Capital - Ordinary GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,575,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
31000 31 MJM

Account Number:
Account: Dividend GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
31100 31 MJM

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 305,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
31200 31 MJM

Account Number:
Account: Retained Earnings GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,405,280,642
31 SJR
31 CRJ
31 CPJ
31 PJR
31300 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Income Summary GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
31400 31 MJM

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,095,860,000
31 SJR
31 CRJ
31 CPJ
31 PJR
41000 31 MJM

Account Number:
Account: Sales Discounts GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 189,330,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
41100 31 MJM

Account Number:
Account: Sales Returns and Allowance GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 263,200,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
41200 31 MJM

Account Number:
Account: Cost of Merchadise Sold GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,777,240,000
31 SJR
31 CRJ
31 CPJ
31 PJR
51000 31 MJM

Account Number:
Account: Purchase discount GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 95,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
51100 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Utilities Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50,826,415 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61100 31 MJM

Account Number:
Account: Office Supplies Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 115,000,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61200 31 MJM

Account Number:
Account: Bad Debt Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
61300 31 MJM

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER 61401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 32,083,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61401 31 MJM

Account Number:
Account: Depreciation Expense - Vehicle GENERAL LEDGER 61402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31,968,750
31 SJR
31 CRJ
31 CPJ
31 PJR
61402 31 MJM

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 61403
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,625,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61403 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,500,720
31 SJR
31 CRJ
31 CPJ
31 PJR
61500 31 MJM

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 121,500,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61600 31 MJM

Account Number:
Account: Wages &Salaries Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 506,780,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61700 31 MJM

Account Number:
Account: Insurance Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 41,800,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61800 31 MJM

Account Number:
Account: Advertising Expense GENERAL LEDGER 61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 89,560,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
61900 31 MJM

Account Number:
Account: Other operating Expense GENERAL LEDGER 62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 27,060,000 -
31 SJR
31 CRJ
31 CPJ
31 PJR
62000 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Revenue GENERAL LEDGER 81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 11,375,260
31 SJR
31 CRJ
31 CPJ
31 PJR
81000 31 MJM

Account Number:
Account: Freight Collected GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 420,000
31 SJR
31 CRJ
31 CPJ
31 PJR
81200 31 MJM

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance -
31 SJR
31 CRJ
31 CPJ
31 PJR
81300 31 MJM

Account Number:
Account: Gain (Loss) Fixed asset GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
81400 31 MJM

Account Number:
Account: Deviden Income GENERAL LEDGER 81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR
31 CRJ
31 CPJ
31 PJR
81500 31 MJM

Account Number:
Account: Bank Charges GENERAL LEDGER 82000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,400,000
31 SJR
31 CRJ
31 CPJ
31 PJR
82000 31 MJM
PT AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 21,808,777 -
31 SJR
31 CRJ
31 CPJ
31 PJR
82100 31 MJM

Account Number:
Account: Income tax Expense article 4 (2) GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,756,240
31 SJR
31 CRJ
31 CPJ
31 PJR
91002 31 MJM

Account Number:
Account: Income tax Expense GENERAL LEDGER
91003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance -
31 SJR
31 CRJ
31 CPJ
31 PJR
91003 31 MJM
PT AC NOL DERAJAT
TRIAL BALANCE

December 30, 2020

NO. ACCOUNT DEBET CREDIT

JUMLAH

14

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