DATE DOC. NO.

DESCRIPTION REF

02/des 01/BKM Pelunasan piutang dagang

04/des 02/BKM Pelunasan piutang dagang
10/des 03/BKM Penjualan saham biasa

10/des 04/BKM Penerimaan pelunasan piutang dagang

13/des 05/BKM penjualan tunai

14/des 06/BKM Pelunasan piutang a/n angga

18/des 007/BKM penjualan tunai

18/des 008/BKM pelunasan piutang

21/des 009/BKM pelunasan piutang
21/des 010/BKM pelunasan piuttang karyawan
23-Dec 011/BKM penjulana kendaraan tunai

26-Dec 012/BKM penjualan tunai

31-Dec 013/BKM penerimaan pendapatan dividen

SUB TOTAL
TOTAL

ADV. DATE SIGNATURE

MADE BY

BOOKED BY
 PT.TAXATION DIGITAL
Cash Receipt Journal
Dec-18

DEBET
OTHER
CASH IN BANK
ACCOUNT NO. AMOUNT
Rp 77,500,000.00
Rp 105,040,000.00
Rp 47,175,300.00 6--2140 Rp 47,700.00

Rp 145,775,000.00 4--2000 Rp 2,975,000.00

Rp 26,049,100.00

5-1000 Rp 21,500,000.00

Rp 1,500,000.00
Rp 102,226,300.00

5-1000 Rp 81,433,333.00
Rp 110,857,600.00 4-20000 Rp 2,262,400.00
Rp 172,695,600.00 4--2000 Rp 3,524,400.00
Rp 600,000.00
Rp 50,000,000.00 1--2140 Rp 125,396,729.00

6-1110 Rp 16,534,424.00
Rp 12,039,500.00

5-1000 Rp 8,350,000.00
Rp 3,825,000.00 1-1210 Rp 675,000.00
Rp 855,283,400.00 Rp 262,698,986.00
Rp 1,117,982,386.00

RECAPITULATION
DEBET
ACCOUNT NO. AMOUNT
1-1110 Rp 855,283,400.00
1-1210 Rp 675,000.00
1--2140 Rp 125,396,729.00
4--2000 Rp 8,761,800.00
5-1000 Rp 111,283,333.00
6-1110 Rp 16,534,424.00
6--2140 Rp 47,700.00

TOTAL Rp 1,117,982,386.00
 Page :
CREDIT
ACCOUNTS OTHER
RECEIVABLE ACCOUNT NO. AMOUNT
Rp 77,500,000.00
Rp 104,000,000.00 8--2000 Rp 1,040,000.00
1-1120 Rp 45,202,500.00
8--3000 Rp 2,020,500.00
Rp 148,750,000.00
2-1130 Rp 2,368,100.00
4-1000 Rp 23,681,000.00
1-1170 Rp 21,500,000.00

1-1150 Rp 1,500,000.00
2-1130 Rp 9,293,300.00
4-1000 Rp 92,933,000.00
1-1170 Rp 81,433,333.00
Rp 113,120,000.00
Rp 176,220,000.00
1-1150 Rp 600,000.00
1--2130 Rp 175,000,000.00
8--5000 Rp 396,729.00
1--2140 Rp 16,534,424.00
4-1000 Rp 10,945,000.00
2-1130 Rp 1,094,500.00
1-1170 Rp 8,350,000.00
8-20000 Rp 4,500,000.00
Rp 619,590,000.00 Rp 498,392,386.00
Rp 1,117,982,386.00

RECAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
1-1120 Rp 45,202,500.00
1-1130 Rp 619,590,000.00
1-1150 Rp 2,100,000.00
1-1170 Rp 111,283,333.00
1--2130 Rp 175,000,000.00
1--2140 Rp 16,534,424.00
2-1130 Rp 12,755,900.00
4-1000 Rp 127,559,000.00
8--2000 Rp 5,540,000.00
8--3000 Rp 2,020,500.00
8--5000 Rp 396,729.00

Rp 1,117,982,386.00
 PT.TAXATION DIG
Cash Payment Jour
Dec-18

DATE DOC. NO. DESCRIPTION REF

01/des 001/BKK Pembayaran gaji nov 2018

04/des 002/BKK piutang PT NICOL PHOTOCAM

05/des 003/BKK Pinjaman A/N ISKANDAR
10/des 004/BKK Pembayaran listrik,air,telp
10/des 005/BKK Pembayaran PPh masa november
11/des 006/BKK pembayaran service kendaraan
14/des 007/BKK hutang PT NICOL PHOTOCAM
15/des 008/BKK Penyetoran PPh 25 masa oktober
30-Dec 009/BKK bayar bunga pinjaman

31-Dec 010/BKK pembayaran PPN ke kas negara

31-Dec 011/BKK Pengisian kas kecil

ADV

MADE BY
DATE SIGNATURE

BOOKED BY
PT.TAXATION DIGITAL
Cash Payment Journal
Dec-18

DEBET CREDIT
ACCOUNTS OTHER OTHER
ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT
NO. NO.
6-1100 Rp 5,000,000.00 Rp 14,760,000.00 2-1140
6-2100 Rp 10,000,000.00
Rp. 196.000.000 Rp 190,120,000.00 5-1000
1-1150 Rp 500,000.00 Rp 500,000.00
6-2110 Rp 1,135,000.00 Rp 1,135,000.00
2-1140 Rp 240,000.00 Rp 240,000.00
6-2120 Rp 2,500,000.00 Rp 2,450,000.00 2-1140
Rp. 199.100.000 Rp 193,127,000.00 5-1000
1-1210 Rp 3,200,000.00 Rp 3,200,000.00
2-2100 Rp 9,833,609.02 Rp 14,865,432.94
9-2000 Rp 5,031,823.92
2-1130 Rp 23,520,000.00 Rp 3,920,000.00 1-1200
6-2130 Rp 25,000.00 Rp 1,255,000.00
1-1180 Rp 450,000.00
1-1190 Rp 510,000.00
1-1180 Rp 120,000.00
9-5000 Rp 150,000.00
Rp 62,215,432.94 425,572,432.94

RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1150 500,000.00 1-1110 425,57
1-1180 570,000.00 1-1200 19,60
1-1190 510,000.00 2-1140 29
1-1210 3,200,000.00 5-1000 11,85
2-1100 395,100,000.00
2-1130 23,520,000.00
2-1140 240,000.00
2-2100 9,833,609.02
6-1100 5,000,000.00
6-2100 10,000,000.00
6-2110 1,135,000.00
6-2120 2,500,000.00
6-2130 25,000.00
9-2000 5,031,823.92
9-5000 150,000.00

TOTAL 457,315,432.94 457,31

 Page :
REDIT
OTHER

AMOUNT

Rp 240,000.00

Rp 5,880,000.00

Rp 50,000.00
Rp 5,973,000.00

Rp 19,600,000.00

31,743,000.00

REDIT
AMOUNT
425,572,432.94
19,600,000.00
290,000.00
11,853,000.00
457,315,432.94
 PT.TAXAT
Sale
D

DATE DOC. NO. DESCRIPTION REF

02/des 080/FPJ Menjual ke Kotaraya Digital

06/des 081/FPJ Menjual ke Panorama foto

09/des 082/FPJ Menjual ke Miraco Digital

15/des 083/FPJ Menjual ke Kotaraya Digital

19/ des 084/FPJ Menjual ke Panorama foto

20/des 085/FPJ Menjual ke Miraco Digital

SUB TOTAL
TOTAL

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 PT.TAXATION DIGITAL
Sales Journal
Dec-18

DEBET CREDIT
ACCOUNT OTHER
ACCOUNT SALES
RECEIVABLE AMOUNT
NO.
Rp 148,750,000.00 1-1110 Rp 30,000,000.00 Rp 162,500,000.00
5-1000 Rp 141,500,000.00
Rp 149,490,000.00 Rp 135,900,000.00
5-1000 Rp 123,337,500.00
Rp 113,120,000.00 1-1110 Rp 40,000,000.00 Rp 139,200,000.00
5-1000 Rp 119,366,667.00
Rp 176,220,000.00 Rp 160,200,000.00
5-1000 Rp 141,877,083.00
Rp 251,510,000.00 1-1100 Rp 50,000,000.00 Rp 274,100,000.00
5-1000 Rp 249,734,027.00
Rp 167,200,000.00 Rp 152,000,000.00
5-1000 Rp 132,938,889.00
Rp 1,006,290,000 Rp 1,028,754,166 Rp 1,023,900,000
Rp 2,035,044,166 Rp

RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO.
1-1110 120,000,000.00 1-1170
1-1130 1,006,290,000.00 2-1130
5-1000 908,754,166.00 4-1000

TOTAL 2,035,044,166.00
 Page :
CREDIT
VAT OTHER
ACCOUNT
OUT AMOUNT
NO.
Rp 16,250,000.00
1-1170 Rp 141,500,000.00
Rp 13,590,000.00
1-1170 Rp 123,337,500.00
Rp 13,920,000.00
1-1170 Rp 119,366,667.00
Rp 16,020,000.00
1-1170 Rp 141,877,083.00
Rp 27,410,000.00
1-1170 Rp 249,734,027.00
Rp 15,200,000.00
1-1170 Rp 132,938,889.00
Rp 102,390,000 Rp 908,754,166
2,035,044,166

ATION
CREDIT
AMOUNT
908,754,166.00
102,390,000.00
1,023,900,000.00

2,035,044,166.00
 PT.TAXATION DIGITA
Purchase Journal
Dec-18

DEB
DATE DOC. NO. DESCRIPTION REF MERCHANDISE
INVENTORY
05/des 20/NP/F Membeli dari PT. Nichol Photocam Rp 183,000,000.00
17/des 130/NP/FP Membeli dari PT. Nichol Photocam Rp 228,000,000.00

SUB TOTAL 411,000,000.00

TOTAL

RECAPITUL
ADV DATE SIGNATURE DEBET
ACCOUNT NO AMOUNT
MADE BY
1-1170 411,000,00
1-1200 41,300,00
BOOKED BY
5-1000 43,100,00

TOTAL 495,400,00
TAXATION DIGITAL
urchase Journal
Dec-18
Page :
DEBET CREDIT
VAT OTHER ACCOUNTS OTHER
IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
Rp 18,400,000.00 5-1000 Rp 19,300,000.00 Rp 220,700,000.00
Rp 22,900,000.00 5-1000 Rp 23,800,000.00 Rp 274,700,000.00

41,300,000.00 43,100,000.00 495,400,000.00

495,400,000.00 495,400,000.00

RECAPITULATION
CREDIT
MOUNT ACCOUNT NO. AMOUNT
411,000,000.00 2-1100 495,400,000.00
41,300,000.00
43,100,000.00

495,400,000.00 495,400,000.00
 PT.TAXATION DIGITAL
Memorial Journal
Dec-18

DATE DOC. NO. DESCRIPTION REF DEBET

06/Des 001/BM Account Payble 2-1100 Rp 21,600,000.00
vat in 1-1200
marchandise Inventory 1-1170
COGS 5-1000

20-Dec 002/BM sales return 4-30000 Rp 23,800,000.00

VAT Vat Out 2-1130 Rp 2,380,000.00
account receivable 1-1130
marchindise Inventory 1-1170 Rp 21,577,778.00
COGS 5-1000

25-Dec 003/BM dividen 3-30000 Rp 56,000,000.00

dividen payable 2-1150
income tax payable 2-1140

RECAPITULATION
ACC NO. DEBET
1-1130
1-1170
1-1200
2-1100 Rp 21,600,000.00
2-1130 Rp 2,380,000.00
2-1140
2-1150
3-30000 Rp 56,000,000.00
4-30000 Rp 23,800,000.00
5-1000
1-1170 Rp 21,577,778.00

125,357,778.00
 Page :

CREDIT

Rp 1,800,000.00
Rp 18,000,000.00
Rp 1,800,000.00

Rp 26,180,000.00

Rp 21,577,778.00

Rp 50,400,000.00
Rp 5,600,000.00

APITULATION
CREDIT
Rp 26,180,000.00
18,000,000.00
Rp 1,800,000.00

Rp 5,600,000.00
Rp 50,400,000.00

Rp 23,377,778.00
125,357,778.00
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,000,000

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 208,080,282
Posting CRJ 855,283,400.00 1,063,363,682.00
CPJ 425,572,432.94 637,791,249.06
SJ 120,000,000.00 757,791,249.06

Account: Account Number:

GENERAL LEDGER
Marketable Securities 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 90,405,000
Posting CRJ 45,202,500.00 45,202,500.00

Account: Account Number:

GENERAL LEDGER
Accounts Receivable 1-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 181,500,000.00
Posting CRJ 619,590,000.00 (438,090,000.00)
SJ 1,006,290,000.00 568,200,000.00
MJ 26,180,000.00 542,020,000.00

1
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Allowance For Uncolletible Acounts 1-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10,840,000.00

Account: Account Number:

GENERAL LEDGER
Employee Receivable 1-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,100,000.00
Posting CRJ 2,100,000.00 -
CPJ 500,000.00 500,000.00

Account: Account Number:

GENERAL LEDGER
Other Receivable 1-1160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1170
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 891,600,000
Posting CRJ 111,283,333.00 780,316,667.00
SJ 908,754,166.00 (128,437,499.00)
PJ 411,000,000.00 282,562,501.00
MJ 21,577,778.00 304,140,279.00
MJ 18,000,000.00 286,140,279.00

2
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Office Supplies 1-1180
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,580,000
CPJ 570,000.00 3,150,000.00

Account: Account Number:

GENERAL LEDGER
Store Supplies 1-1190
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,900,000
CPJ 510,000.00 6,410,000.00

Account: Account Number:

GENERAL LEDGER
Value Added Tax-In 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 19,600,000
CPJ 19,600,000.00 -
PJ 41,300,000.00 41,300,000.00
MJ 1,800,000.00 39,500,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 1-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 32,000,000
CRJ 675,000.00 32,675,000.00
CPJ 3,200,000.00 35,875,000.00

3
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 1-1220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 31,200,000

Account: Account Number:

GENERAL LEDGER
Prepaid Advertising 1-1230
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,000,000

Account: Account Number:

GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000,000.00

Account: Account Number:

GENERAL LEDGER
Building 1-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 210,000,000

4
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Accum Depreciation - Building 1-2120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 105,000,000

Account: Account Number:

GENERAL LEDGER
Vehicles 1-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 175,000,000
Posting CRJ 175,000,000.00 -

Account: Account Number:

GENERAL LEDGER
Accum Depreciation-Vehicles 1-2140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 108,862,305
Posting CRJ 125,396,729.00 (16,534,424.00)
Posting CRJ 16,534,424.00 -

Account: Account Number:

GENERAL LEDGER
Equipment 1-2150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 220,000,000.00

5
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Accum Depreciation-Equipment 1-2160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 188,240,741.00

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 196,000,000.00
Posting CPJ 395,100,000.00 (199,100,000.00)
PJ 495,400,000.00 296,300,000.00
MJ 21,600,000.00 274,700,000.00

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Payable 2-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Electricity, Telephone, Water Payable 2-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

6
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Value Added Tax-Out (Vat-Out) 2-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 23,520,000.00
Posting CRJ 12,755,900.00 36,275,900.00
CPJ 23,520,000.00 12,755,900.00
SJ 102,390,000.00 115,145,900.00
MJ 2,380,000.00 112,765,900.00

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
CPJ 240,000.00 (240,000.00)
CPJ 290,000.00 50,000.00
MJ 5,600,000.00 5,650,000.00

Account: Account Number:

GENERAL LEDGER
Dividend Payable 2-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting MJ 50,400,000.00 50,400,000.00

Account: Account Number:

GENERAL LEDGER
Other Current Liabilities 2-1160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

7
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 301,909,435
CPJ 9,833,609.02 292,075,825.98

Account: Account Number:

GENERAL LEDGER
Common Stock 3-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 700,000,000.00

Account: Account Number:

GENERAL LEDGER
Retained Earnings 3-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 576,000,000.00

Account: Account Number:

GENERAL LEDGER
Dividend 3-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting MJ 56,000,000.00 56,000,000.00

8
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Income Summary 3-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 957,700,000.00
Posting CRJ 127,559,000.00 1,085,259,000.00
SJ 1,023,900,000.00 2,109,159,000.00

Account: Account Number:

GENERAL LEDGER
Sales Discount 4-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9,757,000
Posting CRJ 8,761,800.00 18,518,800.00
MJ 23,800,000.00 42,318,800.00

Account: Account Number:

GENERAL LEDGER
Sales Returns 4-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 29,271,000
posting MJ 23,800,000.00 53,071,000.00

9
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 682,990,000.00
Posting CRJ 111,283,333.00 794,273,333.00
CPJ 11,853,000.00 782,420,333.00
SJ 908,754,166.00 1,691,174,499.00
PJ 43,100,000.00 1,734,274,499.00
MJ 23,377,778.00 1,710,896,721.00

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50,000,000.00
Posting CPJ 5,000,000.00 55,000,000.00

Account: Account Number:

GENERAL LEDGER
Deprec Expense-Vehicles 6-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting CRJ 16,534,424.00 16,534,424.00

Account: Account Number:

GENERAL LEDGER
Promotion & Advertising Expense 6-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

10
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Insurance Expense 6-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Store Supplies Expense 6-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Other Sales Expense 6-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 100,000,000
CPJ 10,000,000.00 110,000,000.00

11
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Electricity, Telephone, Water Expense 6-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,700,000.00
CPJ 1,135,000.00 13,835,000.00

Account: Account Number:

GENERAL LEDGER
Repairs & Maintenance Expense 6-2120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,850,000.00
CPJ 2,500,000.00 9,350,000.00

Account: Account Number:

GENERAL LEDGER
Entertainment Expense 6-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,600,000.00
CPJ 25,000.00 1,625,000.00

Account: Account Number:

GENERAL LEDGER
Income Tax Expense 6-2140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting CRJ 47,700.00 47,700.00

12
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Office Supplies Expense 6-2150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Depec Expense-Equipmennt 6-2160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Deprec Expense-Building 6-2170
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Other GA Expense 6-2180
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

13
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,500,000.00

Account: Account Number:

GENERAL LEDGER
Late Fees Collected 8-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,045,000.00
Posting CRJ 5,540,000.00 17,585,000.00

Account: Account Number:

GENERAL LEDGER
Gain On Sales Of Maketable Securities 8-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting CRJ 2,040,500.00 2,040,500.00

Account: Account Number:

GENERAL LEDGER
Gain On Disposal Of Fixed Assets 8-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting CRJ 2,020,500.00 2,020,500.00

Account: Account Number:

GENERAL LEDGER
Dividend Revenue 8-5000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
Posting CRJ 396,729.00 396,729.00

14
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Other Income 8-6000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Bank Charges 9-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55,000.00

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 65,429,198.00
CPJ 5,031,823.92 70,461,021.92

Account: Account Number:

GENERAL LEDGER
Loss On Sales Of Marketable Securities 9-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Loss On Disposal Of Fixed Assets 9-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

15
 @ Kertas Kerja Mengelola Buku Besar

Account: Account Number:

GENERAL LEDGER
Other Expense 9-5000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
CPJ 150,000.00 150,000.00

16
 @ Kertas Kerja Mengelola Buku Besar

PT. TAXATION DIGITAL

TRIAL BALANCE
December 31, 2018

ACCOUNT NO. ACCOUNT NAME DEBET CREDIT

1-1100 Petty Cash 5,000,000
1-1110 Cash In Bank 757,791,249.00
1-1120 Marketable Securities 45,202,500.00
1-1130 Accounts Receivable 542,020,000.00
1-1140 Allowance for uncollectible accounts 10,840,000.00
1-1150 Employee Receivable 500,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inentory 286,140,279.00
1-1180 Office Supplies 3,150,000.00
1-1190 Store Supplies 6,410,000.00
1-1200 Value Added Tax -In(Vat-In) 39,500,000.00
1-1210 Prepaid Income Tax 35,875,000.00
1-1220 Prepaid Insurance 31,200,000.00
1-1230 Prepaid Advertising 3,000,000.00
1-2100 Land 165,000,000.00
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation-Building 105,000,000.00
1-2130 Vehicles -
1-2140 Accumulated Depreciation-Vehicles -
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation-Equipment 188,240,741.00
2-1100 Accounts Payable 274,700,000.00
2-1110 Wages & Salaries Payable -
2-1120 Electricity, Water & Telephone Payable -
2-1130 Value Added Tax-Out (Vat-Out) 112,765,900.00
2-1140 Income Tax Payable 5,650,000.00
2-1150 Dividend Payable 50,400,000.00
2-1160 Other Current Liabilities -
2-2100 Bank Loan 292,075,826.00
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 576,000,000.00
3-3000 Dividend 56,000,000.00
3-4000 Income Summary -
4-1000 Sales 2,127,159,000.00
4-2000 Sales Discount 18,518,800.00
4-3000 Sales Returns 53,071,000.00
5-1000 Cost Of Gold Sold 1,710,896,721.00
6-1100 Wages & Salaries Expense 55,000,000.00
6-1110 Depreciation Expense - Vehicles 16,534,424.00
6-1120 Promotion & Advertising Expense -
6-1130 Insurance Expense -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2100 Wages & Salaries Expense 110,000,000.00
6-2110 Electricity, Water & Telephone Expense 13,835,000.00
6-2120 Repairs & Maintenance Expense 9,350,000.00
6-2130 Entertainment Expense 1,625,000.00
6-2140 Income Tax Expense 47,700.00
6-2150 Office Supplies Expense -
6-2160 Depreciation Expense - Equipment -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Colleted 13,085,000.00
8-3000 Gain on Sales of Marketable Expense 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,729.00
8-5000 Dividend Revenue 4,500,000.00
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 70,461,022.00
9-3000 Loss on Sales Of Marketable Securities -
9-4000 Loss on Disposal Of Fixed Assets -
9-5000 Other Expense 150,000.00
TOTAL 4,466,333,695.00 4,466,333,696.00
 @ Kertas Kerja Menyelesaikan Siklus Akuntansi

PT. BICYCLE NUSANTARA

Memorial Journal
December 2017

DOC.
DATE DESCRIPTION REF DEBET
NO.
31 04/BM Store Supplies Expense 6-1140 4,310,000.00
Store supplies 1-1190
office supplies expense 6-2150 1,230,000.00
office supplies 1-1180
31 04/BM prepaid income tax 1-1210 3,200,000.00
income tax payable 2-1140
31 04/BM Insurance Expense 6-1130 15,600,000.00
prepaid insurance 1-1220

31 05/BM promotin&adviersting expense 6-1120 1,800,000.00

prepaid adversting 1-1230

31 05/BM cash in bank 1-1110 247,086.40

bank charges 9-1000 5,000.00
income tax expense 6-2140 63,021.60
interest revenue 8-1000
31 06/BM other sales expanse 6-1150 16,261,000.00
allowance for uncollectible accounts 1-1140

depreciation expense - building 6-2170 10,500,000.00

accumulated depreciation - building 1-2120
depreciation expense - equipment 6-21600 13,233,024.69
accumulated depreciation - equipment 1-2160

wages & salaries expense (sales) 6-1100 5,000,000.00

wages & salaries expense (GA) 6-2100 10,000,000.00
wages &salaries payable 2-1110
income tax payable 2-1140

electricity, water & telephone expense 6-2110 1,270,000.00

electricity, telephone, & water payable 2-1120

income tax expense Rp 8,199,250.00

income tax payable

TOTAL 90,918,382.69

18
 @ Kertas Kerja Menyelesaikan Siklus Akuntansi

BICYCLE NUSANTARA
Memorial Journal
December 2017
Page :

CREDIT

4,310,000.00

1,230,000.00

3,200,000.00

15,600,000.00

1,800,000.00

315,108.00

16,261,000.00

10,500,000.00

13,233,024.69

14,760,000.00
240,000.00

1,270,000.00

Rp 8,199,250.00

90,918,382.69

19
 @ Kertas Kerja Menyelesaikan Siklus Akuntansi

PT. BICYCLE NUSANTARA

WORKSHEET
December 31, 2017
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Desc.
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000 5,000,000.00 5,000,000.00
1-1110 Cash In Bank 757,791,249.00 247,086.40 758,038,335.40 758,038,335.40
1-1120 Marketable Securities 45,202,500.00 45,202,500.00 45,202,500.00
1-1130 Accounts Receivable 542,020,000.00 542,020,000.00 - 542,020,000.00 -
1-1140 Allowance for uncollectible accounts 10,840,000.00 16,261,000.00 27,101,000.00 27,101,000.00
1-1150 Employee Receivable 500,000.00 500,000.00 500,000.00
1-1160 Other Receivable - - -
1-1170 Merchandise Inentory 286,140,279.00 286,140,279.00 286,140,279.00
1-1180 Office Supplies 3,150,000.00 1,230,000.00 1,920,000.00 1,920,000.00
1-1190 Store Supplies 6,410,000.00 4,310,000.00 2,100,000.00 2,100,000.00
1-1200 Value Added Tax -In(Vat-In) 39,500,000.00 39,500,000.00 39,500,000.00
1-1210 Prepaid Income Tax 35,875,000.00 3,200,000.00 39,075,000.00 39,075,000.00
1-1220 Prepaid Insurance 31,200,000.00 15,600,000.00 15,600,000.00 15,600,000.00
1-1230 Prepaid Advertising 3,000,000.00 1,800,000.00 1,200,000.00 1,200,000.00
1-2100 Land 165,000,000.00 165,000,000.00 165,000,000.00
1-2110 Building 210,000,000.00 210,000,000.00 210,000,000.00
1-2120 Accumulated Depreciation-Building 105,000,000.00 10,500,000.00 115,500,000.00 115,500,000.00
1-2130 Vehicles - - -
1-2140 Accumulated Depreciation-Vehicles - - -
1-2150 Equipment 220,000,000.00 220,000,000.00 220,000,000.00
1-2160 Accumulated Depreciation-Equipment 188,240,741.00 13,233,024.69 201,473,765.69 201,473,765.69
2-1100 Accounts Payable 274,700,000.00 274,700,000.00 274,700,000.00
2-1110 Wages & Salaries Payable - 14,760,000.00 14,760,000.00 14,760,000.00
2-1120 Electricity, Water & Telephone Payable - 1,270,000.00 1,270,000.00 1,270,000.00
2-1130 Value Added Tax-Out (Vat-Out) 112,765,900.00 112,765,900.00 112,765,900.00
2-1140 Income Tax Payable 5,650,000.00 3,440,000.00 9,090,000.00 9,090,000.00
2-1150 Dividend Payable 50,400,000.00 50,400,000.00 50,400,000.00
2-1160 Other Current Liabilities - - -
2-2100 Bank Loan 292,075,826.00 292,075,826.00 292,075,826.00
3-1000 Common Stock 700,000,000.00 700,000,000.00 700,000,000.00
3-2000 Retained Earnings 576,000,000.00 576,000,000.00 576,000,000.00
3-3000 Dividend 56,000,000.00 56,000,000.00 - 56,000,000.00 -
3-4000 Income Summary - -
4-1000 Sales 2,127,159,000.00 2,127,159,000.00 2,127,159,000.00
4-2000 Sales Discount 18,518,800.00 18,518,800.00 18,518,800.00
4-3000 Sales Returns 53,071,000.00 53,071,000.00 53,071,000.00
5-1000 Cost Of Gold Sold 1,710,896,721.00 1,710,896,721.00 1,710,896,721.00
6-1100 Wages & Salaries Expense 55,000,000.00 5,000,000.00 60,000,000.00 60,000,000.00
6-1110 Depreciation Expense - Vehicles 16,534,424.00 16,534,424.00 16,534,424.00
6-1120 Promotion & Advertising Expense - 1,800,000.00 1,800,000.00 1,800,000.00
6-1130 Insurance Expense - 15,600,000.00 15,600,000.00 15,600,000.00
6-1140 Store Supplies Expense - 4,310,000.00 4,310,000.00 4,310,000.00
6-1150 Other Sales Expense - 16,261,000.00 16,261,000.00 16,261,000.00
6-2100 Wages & Salaries Expense 110,000,000.00 10,000,000.00 120,000,000.00 120,000,000.00
6-2110 Electricity, Water & Telephone Expense 13,835,000.00 1,270,000.00 15,105,000.00 15,105,000.00
6-2120 Repairs & Maintenance Expense 9,350,000.00 9,350,000.00 9,350,000.00
6-2130 Entertainment Expense 1,625,000.00 1,625,000.00 1,625,000.00
6-2140 Income Tax Expense 47,700.00 63,021.60 110,721.60 110,721.60
6-2150 Office Supplies Expense - 1,230,000.00 1,230,000.00 - 1,230,000.00
6-2160 Depreciation Expense - Equipment - 13,233,024.69 13,233,024.69 13,233,024.69
6-2170 Depreciation Expense - Building - 10,500,000.00 10,500,000.00 10,500,000.00
6-2180 Other General & Administrative Expense - - -
8-1000 Interest Revenue 3,500,000.00 315,108.00 3,815,108.00 3,815,108.00
8-2000 Late Fees Colleted
8-3000 Gain on Sales of Marketable Expense
8-4000 Gain on Disposal of Fixed Assets 13,085,000.00 13,085,000.00 13,085,000.00
8-5000 Dividend Revenue 2,020,500.00 2,020,500.00 2,020,500.00
8-6000 Other Income 396,729.00 396,729.00 396,729.00
9-1000 Bank Charges 4,500,000.00 5,000.00 4,495,000.00 4,495,000.00
9-2000 Interest Expense - - -
9-3000 Loss on Sales Of Marketable Securities 55,000.00 55,000.00 55,000.00
9-4000 Loss on Disposal Of Fixed Assets 70,461,022.00 70,461,022.00 70,461,022.00
9-5000 Other Expense - - -
9-4000 Loss on Disposal Of Fixed Assets - - -
9-5000 Other Expense 150,000.00 150,000.00 150,000.00

SUB TOTAL 4,466,333,695.00 4,466,333,696.00 4,505,287,827.69 4,546,927,828.69 2,138,811,713.29 2,150,971,337.00 2,366,476,114.40 2,395,956,491.69
16
 @ Kertas Kerja Menyelesaikan Siklus Akuntansi

TOTAL LABA 9,052,215,656.38

17