PT AGUNG RAYA

INVENTORY CARD
NAME : LCD A-123
DESEMBER 2015
( In Rupiah ) METODE : MOVING AVARAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2015 1 SALDO AWAL 80 625,000 50,000,000

DES 1 FPJ15-1 TOKO BRAVO 20 625,000 12,500,000 60 625,000 37,500,000

7 NP2-15 PT INDAH RAYA 18 650,000 11,700,000 78 630,769 49,200,000

10 ND1-15 PT INDAH RAYA (2) 630,769 (1,261,538) 76 630,769 47,938,462

12 FPJ15-2 TOKO BARU 9 630,769 5,676,921 67 630,769 42,261,541

15 NK1-15 TOKO BARU (3) 630,769 (1,892,307) 70 630,769 44,153,848

16 NK15-1 TUAN ANDI 6 630,769 3,784,614 64 630,769 40,369,234

19 D15-15 PT IRAMA MAJU 20 700,000 14,000,000 84 647,253 54,369,234

22 FPJ15-3 TOKO RAYA 15 647,253 9,708,795 69 647,253 44,660,439

24 FPJ15-4 TOKO MANYAR 15 647,253 9,708,795 54 647,253 34,951,644

31 FPJ15-5 TOKO MANYAR 10 647,253 6,472,530 44 647,253 28,479,114

Total …………………………… 44 647,253 28,479,114

 PT AGUNG RAYA
INVENTORY CARD
NAME : HW A-345
DESEMBER 2015
( In Rupiah ) METODE : MOVING AVARAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2015 1 SALDO AWAL 70 750,000 52,500,000

DES 1 FPJ15-1 TOKO BRAVO 15 750,000 11,250,000 55 750,000 41,250,000

7 NP2-15 PT INDAH RAYA 10 800,000 8,000,000 65 757,692 49,250,000

10 ND1-15 PT INDAH RAYA (2) 757,692 (1,515,384) 63 757,692 47,734,616

12 FPJ15-2 TOKO BARU 7 757,692 5,303,844 56 757,692 42,430,772

15 ND1-15 TOKO BARU (2) 757,692 (1,515,384) 58 757,692 43,946,156

16 NK15-1 TUAN ANDI 10 757,692 7,576,920 48 757,692 36,369,236

19 D15-15 PT IRAMA MAJU 20 800,000 16,000,000 68 770,136 52,369,236
22 FPJ15-3 TOKO RAYA 10 770,136 7,701,360 58 770,136 44,667,876

24 FPJ15-4 TOKO MANYAR 15 770,136 11,552,040 43 770,136 33,115,836

31 FPJ15-5 TOKO MANYAR 5 770,136 3,850,680 38 770,136 29,265,156

Total …………………………… 38 770,136 29,265,156

 PT AGUNG RAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DESEMBER 2015
(In rupiah)

NO CUSTOMER BALANCE

AR001 TOKO BRAVO 40,607,500

AR002 TOKO BARU 12,987,500
AR004 TOKO MANYAR 52,350,500
TOKO RAYA -

Total ……………… 105,945,500

PT AGUNG RAYA
LIST OF ACCOUNT PAYABLE BALANCE
DESEMBER 2015
(In rupiah)

NO SUPPLIER BALANCE

RA001 PY INDAH RAYA 18,480,000

RA002 PT IRAMA MAJU 33,150,000

RA003 PT JAYA RAYA 55,000,000

Total ……………… 106,630,000

 PT AGUNG RAYA
LIST OF INVENTORY BALANCE
DESEMBER 2015
(In rupiah)
Saldo persediaan
KODE PRODUCT Nilai
Unit Harga/unit
123LCD LCD A-123 44 647,253 28,479,114
HW345 HW A-345 38 770,136 29,265,156

Total ……………… 82 704,198 57,744,270

 PT AGUNG RAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DESEMBER 2015
(In Rupiah)

Nama : TOKO BRAVO Kode : AR001

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 27,500,000

DES 1 PENJUALAN 40,607,500 68,107,500

21 PELUNASAN FAKTUR FPJ15-8 27,500,000 40,607,500

TOTAL 40,607,500

Nama : TOKO BARU Kode : AR002

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 20,625,000

DES 12 PENJUALAN 18,762,500 39,387,500

15 RETUR PENJUALAN 5,775,000 33,612,500

18 PELUNASAN FAKTUR FPJ15-11 20,625,000 12,987,500

TOTAL 12,987,500

Nama : TOKO MANYAR Kode : AR004

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 20,625,000

DES 3 PELUNASAN FAKTUR SPJ15-12 20,625,000 -

24 PENJUALAN 35,112,500 35,112,500

31 PENJUALAN 17,238,000 52,350,500

TOTAL 52,350,500

Nama : TOKO RAYA Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

2015 22 PENJUALAN 29,075,000 29,075,000

DES 27 PELUNASAN FAKTUR FPJ15-3 29,075,000 -

 TOTAL -

PT AGUNG RAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DESEMBER 2015
(In Rupiah)

Nama : PY INDAH RAYA Kode : RA001

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 27,500,000

DES 7 PEMBELIAN 21,670,000 49,170,000

10 RETUR PEMBELIAN 3,190,000 45,980,000

26 PELUNASAN FAKTUR 27,500,000 18,480,000

TOTAL 18,480,000

Nama : PT IRAMA MAJU Kode : RA002

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 13,750,000

DES 13 PELUNASAN FAKTUR LI15-15 13,750,000 -

19 PEMBELIAN 33,150,000 33,150,000

TOTAL 33,150,000

Nama : PT JAYA RAYA Kode : RA003

Balance
Date Description Ref Debit Credit
Debit Credit

2015 1 SALDO AWAL 55,000,000

DES 9 PELUNASA FAKTUR MN-22 55,000,000 -

TOTAL 55,000,000
 PT AGUNG RAYA
GENERAL JOURNAL
DESEMBER 2015
(In Rupiah)
INVOICE Pos
DATE DESCRIPTION Debit
NO Ref
2015 1 FPJ15-1 COST OF GOODS SOLD 5-1100 23,750,000
DES MERCHANDISE INVENTORY 1-1310
( TOKO BRAVO )

10 ND1-15 ACCOUNT PAYABLE 2-1210 3,054,614

VAT IN 1-1530
MERCHANDISE INVENTORY 1-1310
( RETUR PEMBELIAN )

12 FPJ15-2 COST OF GOODS SOLD 5-1100 10,980,765

MERCHANDISE INVENTORY 1-1310
( TOKO BARU )

15 NK1-15 SALES RETURN 1-1310 3,500,178

VAT OUT 5-1100
( TOKO BARU )

16 NK15-1 COST OF GOODS SOLD 5-1100 11,361,534

MERCHANDISE INVENTORY 1-1310
( TUAN ANDI )

22 FPJ15-3 COST OF GOODS SOLD 5-1100 17,410,155

MERCHANDISE INVENTORY 1-1310
( TOKO RAYA )

24 FPJ15-4 COST OF GOODS SOLD 5-1100 21,260,835

MERCHANDISE INVENTORY 1-1310
( TOKO MANYAR )

31 FPJ15-5 COST OF GOODS SOLD 5-1100 10,323,210

MERCHANDISE INVENTORY 1-1310

TOTAL ……………………. 101,641,291

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1310 98,864,369 5-1100
TOTAL 98,864,369 TOTAL
 Credit

23,750,000

277,692
2,776,922

10,980,765

3,500,178

11,361,534

17,410,155

21,260,835

10,323,210

101,641,291

KREDIT
TOTAL
101,641,291
101,641,291
 PT AGUNG RAYA
PETTY CASH
DESEMBER 2015
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

2015 1 SALDO AWAL

DES 2 VKK15-1 PEMBUATAN PAMLET ADVERTISING EXPENSES 6-1000 1,000,000 1,000,000

4 VKK15-2 PEMBELIAN PERLENGKAPAN SUPPLIES 1-1320 625,000 625,000

5 VKK15-3 PT TELKOM ACCRUAD EXPENSES 2-1211 437,000 437,000

8 VKK15-4 PT PLN ACCRUAD EXPENSES 2-1211 720,000 720,000

11 VKK15-5 PDAM ACCRUAD EXPENSES 2-1211 468,000 468,000

23 VKK16-6 PEMELIHARAAN DAN REPARASI ALAT Maintainace and Repair 6-2500 300,000 300,000

TOTAL ……………………………. 3,550,000

SALDO

3,750,000

2,750,000

2,125,000

1,688,000

968,000

500,000

200,000

3,550,000
 PT AGUNG RAYA
CASH PAYMENT JOURNAL
DESEMBER 2015
( In Rupiah )
DEBIT CREDIT
INVOICE CHECK OTHERS PURCHASES INCOME
DATE DESCRIPTION ACCOUNT
NO. NO. ACC DISCOUNT TAX CASH IN BANK
PAYABLE ACCOUNT TOTAL
NO. PAYABLE
2015 9 BKK15-1 PT JAYA RAYA M15-1 55,000,000 1,650,000 53,350,000
DES 13 BKK15-2 PT IRAMA JAYA M15-2 13,750,000 13,750,000
26 BKK15-3 PT INDAH RAYA M15-3 27,500,000 LATE FEE COLLECTED 4-2200 275,000 27,775,000
28 BKK15-4 BANK HOKY M15-4 18,750,000 INTEREST INCOME 8-1000 1,875,000 20,625,000
30 BKK15-5 GAJI KARYAWAN M15-5 4,500,000 INCOME TAX EXPENSES 9-300 225,000 4,275,000
31 BKK15-6 PENGISIAN DANA KAS KECIL M15-6 3,550,000 3,550,000
31 BKK15-7 MEGA BANK M15-7 5,250,000 5,250,000

TOTAL ………………… 128,300,000 - - - 1,650,000 - 128,575,000

ACCOUNT NUMBER…………………. 2-1210 5-3000 1-1110

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1110 128,575,000 2-1210 128,300,000
5-3000 1,650,000 4-2200 275,000
9-300 225,000 8-1000 1,875,000

TOTAL 130,450,000 TOTAL 130,450,000

 PT AGUNG RAYA
CASH RECEIPT JOURNAL
DESEMBER 2015
( In
DEBIT CREDIT
INVOICE SUNDRY OTHERS
DATE DESCRIPTION ACCOUNT
NO CASH IN BANK ACCOUNT
ACCOUNT TOTAL RECEIVABLE ACCOUNT
NO
2015 1 BKM15-1 TOKO MANYAR 20,212,500 SALES DISCOUNT 4-2300 412,500 20,625,000
DES 18 BKM15-2 TOKO BARU 20,831,250 20,625,000 LATE FEE COLLESTED
21 BKM15-3 TOKO BRAVO 27,500,000 27,500,000
27 BKM15-4 TOKO RAYA 28,493,500 SALES DISCOUNT 4-2300 581,500 29,075,000

TOTAL ………………… 97,037,250 97,825,000

ACCOUNT NUMBER…………………. 1-1110 1-1210

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1110 97,037,250 1-1210 97,825,000
4-2300 994,000 4-2200 206,250

TOTAL 98,031,250 TOTAL 98,031,250

 ( In Rupiah )
REDIT
OTHERS

ACCOUNTS NO TOTAL

4-2200 206,250
 PT AGUNG RAYA
PURCHASE JOURNAL
DESEMBER 2015
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION FREIGHT

MERCHANDISE ACCOUNT
PPN INCOME
PAID INVENTORY PAYABLE

2015 7 NP2-15 PT INDAH RAYA 1,970,000 19,700,000 21,670,000

DES 19 D15-15 PT IRAMA MAJU 150,000 3,000,000 30,000,000 33,150,000

TOTAL……………. 150,000 4,970,000 49,700,000 54,820,000

ACCOUNT NUMBER …………… 5-2000 1-1530 1-1320 2-1210

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1320 49,700,000 2-1210 54,820,000
1-1530 4,970,000
5-2000 150,000
TOTAL 54,820,000 TOTAL
 PT AGUNG RAYA
SALES JOURNAL
DESEMBER 2015
( In Rupiah )
DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES PPN OUTCOME
RECEIVABLE COLLECTED

3025 1 FPJ15-1 TOKO BRAVO 40,607,500 36,875,000 45,000 3,687,500

DES 12 FPJ15-2 TOKO BARU 18,752,500 16,865,000 200,000 1,687,500

16 NK15-1 TUAN ANDI 19,125,000 17,250,000 150,000 1,725,000

22 FPJ15-3 TOKO RAYA 29,075,000 26,250,000 200,000 2,625,000

24 FPJ15-4 TOKO MANYAR 35,112,500 31,875,000 50,000 3,187,500

31 FPJ15-5 TOKO MANYAR 17,238,000 15,625,000 50,500 1,562,500

TOTAL …………… 159,910,500 144,740,000 695,500 14,475,000

ACCOUNT NUMBER……………. 1-1210 2-1210 4-2100 2-1310

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1210 159,910,500 2-1210 144,740,000

2-1310 14,475,000

4-2100 695,500

TOTAL 159,910,500 TOTAL 159,910,500

 PT AGUNG RAYA
TRIAL BALANCE
DESEMBER 31, 2015
(IN RUPIAH)
ACC NO. ACCOUNT NAME 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 Investments
13100 Land
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21110 Credit Card
21210 Accounts Payable
21211 Accruad expenses
21212 Income tax payable
21213 PPN Payable
21310 PPN Outcome
22100 Bank Andro Loan
31100 Common Stock
38000 Retained Earning
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42301 Sales Retruns
51100 Cost of Good Sold
52000 Freight Paid
53000 Purchase Discount
61100 Advertising Expense
61200 In Store Promotion Expense
62100 Utility Expense
62200 Telephone Expense
62300 Rent Expense
62400 Supplies Expense
62500 Maintenance and Repair Expense
62600 Bad Debt Expense
62700 Depreciation Expense
62800 Insurance Expense
62900 Late Fee Expense
63100 Wages & Salaries
81000 Interest Income
82000 Devidend Income
91000 Interest Expense
92000 Bank Service Charge

Jumlah
-
 PT AGUNG RAYA
LEDGER
DECEMBER 31, 2015
(In Rupiah)
Nama : Cash in Bank Nomor : 1-1110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 172,575,000
31 JKM 1 97,037,250 269,612,250
31 JKK 1 128,575,000 141,037,250

Nama : Petty Cash Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 3,750,000
2 Advertising Expense 1,000,000 2,750,000
4 Suplies 625,000 2,125,000
5 Accruad Expenses 437,000 1,688,000
8 Accruad Expenses 720,000 968,000
11 Accruad Expenses 468,000 500,000
23 Maintainace and Repair 300,000 200,000
31 JKK 3,550,000 3,750,000

Nama : Accounts Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 68,750,000
31 Sales Journal 1 159,910,500 228,660,500
31 JKM 1 97,825,000 130,835,500
31 General Journal 1 - 130,835,500

Nama : Allowance for Doubtful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 4,500,000
Nama : Merchandise Inventory Nomor : 1-1310
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 102,500,000
31 Purchases Journal 1 49,700,000 152,200,000
31 General Journal 1 98,864,369 251,064,369
32 General Journal 1 - 251,064,369

Nama : Supplies Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 8,500,000
31 Petty Cash 625,000 9,125,000

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,875,000

Nama : Prepaid Insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,000,000
Nama : PPN Income Nomor : 1-1430
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 70,125,000
31 Purchases Journal 1 4,970,000 75,095,000
31 General Journal 1 - 75,095,000

Nama : Stock Investments Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 418,750,000

Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 343,750,000

Nama : Building at Costs Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 200,000,000

Nama : Building Accumulated Depr. Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 19,062,500
Nama : Vehicle at Cost Nomor : 1-3301
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 100,000,000

Nama : Vehicle Accumulated Depr. Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 6,250,000

Nama : Equiptment at Cost Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 81,250,000

Nama : Equiptment Accumulated Depr. Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 26,875,000

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,250,000
31 JKK 1 - 5,250,000
Nama : Accounts Payable Nomor : 2-1210
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 96,250,000
31 Purchases Journal 1 54,820,000 151,070,000
31 General Journal 1 - 151,070,000
31 JKK 1 128,300,000 22,770,000

Nama : Accruad expenses Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,625,000
31 Petty Cash 1,625,000 -

Nama : Income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JKK 1 - -

Nama : PPN Outcome Nomor : 2-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 92,125,000
31 Sales Journal 1 14,475,000 106,600,000
31 JKM 1 - 106,600,000
31 General Journal 1 - 106,600,000
Nama : Bank Andro Loan Nomor : 2-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 125,000,000
31 JKK 1 1,875,000 123,125,000

Nama : Common Stock Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 987,500,000

Nama : Retained Earning Nomor : 3-8000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 66,250,000

Nama : Sales of Merchandise Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 693,125,000
31 sales Journal 1 144,740,000 837,865,000
31 JKM 1 206,250 838,071,250

Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,375,000
31 Sales Journal 1 695,500 10,070,500
31 JKM 1 - 10,070,500
Nama : Late Fee Collected Nomor : 4-2200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JKM 1 - -

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,625,000
31 JKM 1 - 10,625,000

Nama : Sales Retrun Nomor : 4-2301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 General Journal 1 - -

Nama : Cost of Good Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 404,300,000
31 General Journal 1 - - 404,300,000

Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,525,000
31 Purchases Journal 1 150,000 1,675,000
Nama : Purchase Discount Nomor : 5-3000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,362,500
31 JKK 1 1,650,000 3,012,500

Nama : Advertising Expense Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 17,500,000
31 Petty Cash 1,000,000 18,500,000

Nama : In Store Promotion Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,000,000

Nama : Utility Expense Nomor : 6-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,000,000
Nama : Telephone Expense Nomor : 6-1220
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 6,750,000

Nama : Rent Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 15,625,000

Nama : Supplies Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,500,000

Nama : Maintenance and Repair Expense Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 12,500,000
31 Petty Cash 300,000 12,800,000
Nama : Bad Debt Expense Nomor : 6-2600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 2,500,000

Nama : Depreciation Expense Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 17,187,500

Nama : Insurance Expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 8,125,000

Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JKK 1 275,000 275,000

Nama : Wages & Salaries Nomor : 6-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 33,125,000
31 JKK 1 - 33,125,000
Nama : Interest Income Nomor : 8-1000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 4,375,000

Nama : Devidend Income Nomor : 8-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,625,000

Nama : Interest Expense Nomor : 9-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,087,500
31 JKK 1 225,000 5,312,500

Nama : Bank Service Charge Nomor : 9-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,375,000
 perhitungan pajak

sales 144,946,250 144,946,250

late fee -
freigt 695,500
145,641,750

retur -
discount -

- -

penjualan bruto 145,641,750 144,946,250

1% 1,456,418 1,449,463
 PT AGUNG RAYA
LEDGER
DECEMBER 31, 2015
(In Rupiah)
Nama : Cash in Bank Nomor : 1-1110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 172,575,000
31 CRJ 1 97,037,250 269,612,250
31 CPJ 1 128,575,000 141,037,250

Nama : Petty Cash Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 3,750,000
2 Advertising Expense 1,000,000 2,750,000
4 Suplies 625,000 2,125,000
5 Accruad Expenses 437,000 1,688,000
8 Accruad Expenses 720,000 968,000
11 Accruad Expenses 468,000 500,000
23 Maintainace and Repair 300,000 200,000
31 CPJ 3,550,000 3,750,000

Nama : Accounts Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 68,750,000
31 Sales Journal 1 159,910,500 228,660,500
31 CRJ 1 97,825,000 130,835,500
31 General Journal 1 - 130,835,500

Nama : Allowance for Doubtful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 4,500,000
Nama : Merchandise Inventory Nomor : 1-1310
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 102,500,000
31 Purchases Journal 1 49,700,000 152,200,000
31 General Journal 1 98,864,369 251,064,369
32 General Journal 1 - 251,064,369

Nama : Supplies Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 8,500,000
31 Petty Cash 625,000 9,125,000

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,875,000

Nama : Prepaid Insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,000,000
Nama : VAT In Nomor : 1-1430
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 70,125,000
31 Purchases Journal 1 4,970,000 75,095,000
31 General Journal 1 - 75,095,000

Nama : Stock Investments Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 418,750,000

Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 343,750,000

Nama : Building at Costs Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 200,000,000

Nama : Building Accumulated Depr. Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 19,062,500
Nama : Vehicle at Cost Nomor : 1-3301
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 100,000,000

Nama : Vehicle Accumulated Depr. Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 6,250,000

Nama : Equiptment at Cost Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 81,250,000

Nama : Equiptment Accumulated Depr. Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 26,875,000

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,250,000
31 CPJ 1 - 5,250,000
Nama : Accounts Payable Nomor : 2-1210
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 96,250,000
31 Purchases Journal 1 54,820,000 151,070,000
31 General Journal 1 - 151,070,000
31 CPJ 1 128,300,000 22,770,000

Nama : Accruad expenses Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,625,000
31 Petty Cash 1,625,000 -

Nama : Income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 CPJ 1 - -

Nama : VAT Payable Nomor : 2-1213

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : VAT Out Nomor : 2-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 92,125,000
31 Sales Journal 1 14,475,000 106,600,000
31 CRJ 1 - 106,600,000
31 General Journal 1 - 106,600,000
Nama : Bank Hoky Loan Nomor : 2-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 125,000,000
31 CPJ 1 1,875,000 123,125,000

Nama : Common Stock Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 987,500,000

Nama : Retained Earning Nomor : 3-8000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 66,250,000

Nama : Income Summary Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales of Merchandise Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 693,125,000
31 sales Journal 1 144,740,000 837,865,000
31 CRJ 1 206,250 838,071,250
Nama : Freight Collected Nomor : 4-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,375,000
31 Sales Journal 1 695,500 10,070,500
31 CRJ 1 - 10,070,500

Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 CRJ 1 - -

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,625,000
31 CRJ 1 - 10,625,000

Nama : Sales Retrun Nomor : 4-2301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 General Journal 1 - -

Nama : Cost of Good Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 404,300,000
31 General Journal 1 - - 404,300,000
Nama : Freight Paid Nomor : 5-2000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,525,000
31 Purchases Journal 1 150,000 1,675,000

Nama : Purchase Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 1,362,500
31 CPJ 1 1,650,000 3,012,500

Nama : Advertising Expense Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 17,500,000
31 Petty Cash 1,000,000 18,500,000

Nama : In Store Promotion Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,000,000

Nama : Utility Expense Nomor : 6-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,000,000
Nama : Telephone Expense Nomor : 6-1220
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 6,750,000

Nama : Rent Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 15,625,000

Nama : Supplies Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,500,000

Nama : Maintenance and Repair Expense Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 12,500,000
31 Petty Cash 300,000 12,800,000

Nama : Bad Debt Expense Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 2,500,000
Nama : Depreciation Expense Nomor : 6-2700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 17,187,500

Nama : Insurance Expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 8,125,000

Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 CPJ 1 275,000 275,000

Nama : Wages & Salaries Nomor : 6-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 33,125,000
31 CPJ 1 - 33,125,000

Nama : Interest Income Nomor : 8-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 4,375,000
Nama : Devidend Income Nomor : 8-2000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 10,625,000

Nama : Interest Expense Nomor : 9-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 5,087,500
31 CPJ 1 225,000 5,312,500

Nama : Bank Service Charge Nomor : 9-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Balance 9,375,000

Nama : Income Tax Expense Nomor : 9-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PT AGUNG RAYA
LEDGER
DECEMBER 31, 2015
(In Rupiah)
Nama : Cash in Bank Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 172,575,000
31 CRJ 1 97,037,250 269,612,250
31 CPJ 1 128,575,000 141,037,250
31 AJP 1 2,150,000 143,187,250

Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 3,750,000
2 Advertising Expense 1,000,000 2,750,000
4 Suplies 625,000 2,125,000
5 Accruad Expenses 437,000 1,688,000
8 Accruad Expenses 720,000 968,000
11 Accruad Expenses 468,000 500,000
23 Maintainace and Repair 300,000 200,000
31 CPJ 3,550,000 3,750,000

Nama : Accounts Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 68,750,000
31 Sales Journal 1 159,910,500 228,660,500
31 CRJ 1 97,825,000 130,835,500
31 General Journal 1 - 130,835,500

Nama : Allowance for Doubtful Debt Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 AJP 797,275
Nama : Merchandise Inventory Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 102,500,000
31 Purchases Journal 1 49,700,000 152,200,000
31 General Journal 1 98,864,369 251,064,369
32 General Journal 1 - 251,064,369

Nama : Supplies Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 8,500,000
31 Petty Cash 625,000 9,125,000
31 AJP 4,125,000 5,000,000

Nama : Prepaid Rent Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 1,875,000
31 AJP 750,000 1,125,000

Nama : Prepaid Insurance Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 5,000,000
31 AJP 3,125,000 1,875,000
Nama : PPN Income Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 70,125,000
31 Purchases Journal 1 4,970,000 75,095,000
31 General Journal 1 - 75,095,000
31 AJP 75,095,000 -

Nama : Stock Investments Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 418,750,000

Nama : Land Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 343,750,000

Nama : Building at Costs Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 200,000,000

Nama : Building Accumulated Depr. Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 AJP 1,250,000
Nama : Vehicle at Cost Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 100,000,000

Nama : Vehicle Accumulated Depr. Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 AJP 3,150,000

Nama : Equiptment at Cost Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 81,250,000

Nama : Equiptment Accumulated Depr. Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 AJP 2,250,000

Nama : Credit Card Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 CPJ 1 -
Nama : Accounts Payable Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Purchases Journal 1 54,820,000
31 General Journal 1 -
31 CPJ 1 128,300,000

Nama : Accruad expenses Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Petty Cash 1,625,000

Nama : Income tax payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 31 CPJ 1 -
31 AJP 1,394,078

Nama : PPN Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 31 AJP 31,270,000

Nama : PPN Outcome Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Sales Journal 1 14,475,000
31 CRJ 1 -
31 General Journal 1 -
31 AJP 106,600,000
Nama : Bank Andro Loan Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 CPJ 1 1,875,000

Nama : Common Stock Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance

Nama : Retained Earning Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Clossing 172,795,184

Nama : Current Year Earning Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
31 Clossing 172,795,184 172,795,184 -

Nama : Sales of Merchandise Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 sales Journal 1 144,740,000
31 CRJ 1 206,250
31 Clossing 838,071,250
Nama : Freight Collected Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Sales Journal 1 695,500
31 CRJ 1 -
31 Clossing 10,070,500

Nama : Late Fee Collected Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 31 CRJ 1 -
31 Clossing -

Nama : Sales Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 10,625,000
31 CRJ 1 - 10,625,000
31 Clossing 10,625,000 -

Nama : Sales Retrun Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 General Journal 1 - -
31 Clossing - -

Nama : Cost of Good Sold Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 404,300,000
31 General Journal 1 - - 404,300,000
31 Clossing 404,300,000 -
Nama : Freight Paid Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 1,525,000
31 Purchases Journal 1 150,000 1,675,000
31 Clossing 1,675,000 -

Nama : Purchase Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 CPJ 1 1,650,000
31 Clossing 3,012,500

Nama : Advertising Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 17,500,000
31 Petty Cash 1,000,000 18,500,000
31 Clossing 18,500,000 -

Nama : In Store Promotion Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 10,000,000
31 Clossing 10,000,000 -

Nama : Utility Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 9,000,000
31 Clossing 9,000,000 -
Nama : Telephone Expense Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 6,750,000
31 Clossing 6,750,000 -

Nama : Rent Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 15,625,000
31 AJP 750,000 16,375,000
31 Clossing 16,375,000 -

Nama : Supplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 9,500,000
31 AJP 4,125,000 13,625,000
31 Clossing 13,625,000 -

Nama : Maintenance and Repair Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 12,500,000
31 Petty Cash 300,000 12,800,000
31 Clossing 12,800,000 -

Nama : Bad Debt Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 2,500,000
31 AJP 797,275 3,297,275
31 Clossing 3,297,275 -
Nama : Depreciation Expense Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 17,187,500
31 AJP 6,650,000 23,837,500
31 Clossing 23,837,500 -

Nama : Insurance Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 8,125,000
31 AJP 3,125,000 11,250,000
31 Clossing 11,250,000 -

Nama : Late Fee Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 31 CPJ 1 275,000 275,000
31 Clossing 275,000 -

Nama : Wages & Salaries Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 33,125,000
31 CPJ 1 - 33,125,000
31 Clossing 33,125,000 -

Nama : Interest Income Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 AJP 2,500,000
31 Clossing 6,875,000
Nama : Devidend Income Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance
31 Clossing 10,625,000

Nama : Interest Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 5,087,500
31 CPJ 1 225,000 5,312,500
31 Clossing 5,312,500 -

Nama : Bank Service Charge Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des 1 Balance 9,375,000
31 AJP 350,000 9,725,000
31 Clossing 9,725,000 -

Nama : Income Tax Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
31 AJP 1,394,078 1,394,078
31 Clossing 1,394,078 -
 POST CLOSING TRIAL BALANCE
DECEMBER 31, 2014

1-1110 ACCOUNT
ACCOUNT NAME
BALANCE NUMBER
KREDIT 11110 Cash in Bank
Rp 11120 Petty Cash
11210 Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investments
1-1120 13100 Land
BALANCE 13210 Building at Costs
KREDIT 13220 Building Accumulated Depr.
Rp 13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21210 Accounts Payable
21212 Income tax payable
21213 PPN Payable
22100 Bank BCA Loan (KUK)
31100 Common Stock
38000 Retained Earning

1-1210
BALANCE
KREDIT
Rp

1-1220
BALANCE
KREDIT
Rp
4,500,000
5,297,275
 1-1310
BALANCE
KREDIT
Rp

1-1320
BALANCE
KREDIT
Rp

1-1410
BALANCE
KREDIT
Rp

1-1420
BALANCE
KREDIT
Rp
 1-1430
BALANCE
KREDIT
Rp

1-2100
BALANCE
KREDIT
Rp

1-3100
BALANCE
KREDIT
Rp

1-3210
BALANCE
KREDIT
Rp

1-3220
BALANCE
KREDIT
Rp
19,062,500
20,312,500
 1-3301
BALANCE
KREDIT
Rp

1-3302
BALANCE
KREDIT
Rp
6,250,000
9,400,000

1-3401
BALANCE
KREDIT
Rp

1-3402
BALANCE
KREDIT
Rp
26,875,000
29,125,000

2-1110
BALANCE
KREDIT
Rp
5,250,000
5,250,000
 2-1210
BALANCE
KREDIT
Rp
96,250,000
151,070,000
151,070,000
22,770,000

2-1211
BALANCE
KREDIT
Rp
1,625,000
-

2-1212
BALANCE
KREDIT
Rp
-
1,394,078

2-1213
BALANCE
KREDIT
Rp
31,270,000

2-1310
BALANCE
KREDIT
Rp
92,125,000
106,600,000
106,600,000
106,600,000
-
 2-2100
BALANCE
KREDIT
Rp
125,000,000
123,125,000

3-1100
BALANCE
KREDIT
Rp
987,500,000

3-8000
BALANCE
KREDIT
Rp
66,250,000
239,045,184

3-1300
BALANCE
KREDIT
Rp

4-1100
BALANCE
KREDIT
Rp
693,125,000
837,865,000
838,071,250
-
 4-2100
BALANCE
KREDIT
Rp
9,375,000
10,070,500
10,070,500
-

4-2200
BALANCE
KREDIT
Rp
-
-

4-2300
BALANCE
KREDIT
Rp

4-2301
BALANCE
KREDIT
Rp

5-1100
BALANCE
KREDIT
Rp
 5-2000
BALANCE
KREDIT
Rp

5-3000
BALANCE
KREDIT
Rp
1,362,500
3,012,500
-

6-1000
BALANCE
KREDIT
Rp

6-1200
BALANCE
KREDIT
Rp

6-1210
BALANCE
KREDIT
Rp
 6-1220
BALANCE
KREDIT
Rp

6-2300
BALANCE
KREDIT
Rp

6-2400
BALANCE
KREDIT
Rp

6-2500
BALANCE
KREDIT
Rp

6-2600
BALANCE
KREDIT
Rp
 6-2700
BALANCE
KREDIT
Rp

6-2800
BALANCE
KREDIT
Rp

6-2900
BALANCE
KREDIT
Rp

6-3100
BALANCE
KREDIT
Rp

8-1000
BALANCE
KREDIT
Rp
4,375,000
6,875,000
-
 8-2000
BALANCE
KREDIT
Rp
10,625,000
-

9-1000
BALANCE
KREDIT
Rp

9-2000
BALANCE
KREDIT
Rp

9-3000
BALANCE
KREDIT
Rp
NG TRIAL BALANCE
BER 31, 2014

DEBIT CREDIT
Rp Rp
Rp 143,187,250
Rp 3,750,000
-
-
Rp -
Rp -
Rp -
Rp -
Rp -
-
-
Rp -
-
Rp -
-
Rp -
-
-
-
-
-
0
146,937,250.00 -