The document appears to be an accounting ledger containing transaction records for various accounts, including cash, accounts receivable, inventory, fixed assets, expenses, revenues, and capital. The ledger lists over 60 accounts and provides details of debits and credits to each account on various dates throughout November and December, with transaction numbers, account codes and names, references, and amounts. It tracks the financial activities and balances of accounts for an organization over this two month period.
The document appears to be an accounting ledger containing transaction records for various accounts, including cash, accounts receivable, inventory, fixed assets, expenses, revenues, and capital. The ledger lists over 60 accounts and provides details of debits and credits to each account on various dates throughout November and December, with transaction numbers, account codes and names, references, and amounts. It tracks the financial activities and balances of accounts for an organization over this two month period.
The document appears to be an accounting ledger containing transaction records for various accounts, including cash, accounts receivable, inventory, fixed assets, expenses, revenues, and capital. The ledger lists over 60 accounts and provides details of debits and credits to each account on various dates throughout November and December, with transaction numbers, account codes and names, references, and amounts. It tracks the financial activities and balances of accounts for an organization over this two month period.
The document appears to be an accounting ledger containing transaction records for various accounts, including cash, accounts receivable, inventory, fixed assets, expenses, revenues, and capital. The ledger lists over 60 accounts and provides details of debits and credits to each account on various dates throughout November and December, with transaction numbers, account codes and names, references, and amounts. It tracks the financial activities and balances of accounts for an organization over this two month period.
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No Account Number Account Name Account Name and Number
1 1-1101 Cash 1-1101 Cash
2 1-1102 BCA 1-1102 BCA 3 1-1103 Petty Cash 1-1103 Petty Cash 4 1-1199 Undeposited Funds 1-1199 Undeposited Funds 5 1-1201 Accounts Receivable 1-1201 Accounts Receivable 6 1-1202 Allowance for Bad Debts 1-1202 Allowance for Bad Debts 7 1-1203 Employee Receivable 1-1203 Employee Receivable 8 1-1301 Merchandise of Inventory 1-1301 Merchandise of Inventory 9 1-1302 Office Supplies 1-1302 Office Supplies 10 1-1401 VAT In (Purchase Tax) 1-1401 VAT In (Purchase Tax) 11 1-1402 Prepaid Rent 1-1402 Prepaid Rent 12 1-1403 Prepaid Insurance 1-1403 Prepaid Insurance 13 1-1404 Prepaid Tax Article 25 1-1404 Prepaid Tax Article 25 14 1-1405 Prepaid Tax Article 23 1-1405 Prepaid Tax Article 23 15 1-2100 Marketable Securities 1-2100 Marketable Securities 16 1-3100 Land 1-3100 Land 17 1-3201 Building Cost Value 1-3201 Building Cost Value 18 1-3202 Accum. Depec. Building 1-3202 Accum. Depec. Building 19 1-3301 Meuble & Equipment Cost 1-3301 Meuble & Equipment Cost 20 1-3302 Accum. Deprec. Meuble & Equip. 1-3302 Accum. Deprec. Meuble & Equip. 21 1-3401 Vehicles Cost Value 1-3401 Vehicles Cost Value 22 1-3402 Accum. Deprec. Vehicles 1-3402 Accum. Deprec. Vehicles 23 2-1101 Account Payable 2-1101 Account Payable 24 2-1201 VAT Out (Sales Tax Payable) 2-1201 VAT Out (Sales Tax Payable) 25 2-1221 Tax Payable Article 21 2-1221 Tax Payable Article 21 26 2-1223 Tax Payable Article 23 2-1223 Tax Payable Article 23 27 2-1229 Tax Payable Article 29 2-1229 Tax Payable Article 29 28 2-1302 Salaries Payable 2-1302 Salaries Payable 29 2-1303 Electric & Water Payable 2-1303 Electric & Water Payable 30 2-1304 Telephone Payable 2-1304 Telephone Payable 31 2-2100 Bank Intan Payable (15 Years) 2-2100 Bank Intan Payable (15 Years) 32 3-0100 Mr. Gumarang Capital 3-0100 Mr. Gumarang Capital 33 3-0200 Mr. Gumarang Withdrawal 3-0200 Mr. Gumarang Withdrawal 34 4-1000 Sales Product 4-1000 Sales Product 35 4-2000 Service Fee 4-2000 Service Fee 36 4-3000 Sales Discount 4-3000 Sales Discount 37 4-4000 Freight Collected Income 4-4000 Freight Collected Income 38 5-1000 Cost of Sales Product 5-1000 Cost of Sales Product 39 5-1202 Freight In 5-1202 Freight In 40 5-1203 Purchase Discount 5-1203 Purchase Discount 41 6-1100 Insurance Expense 6-1100 Insurance Expense 42 6-1200 Deprec. of Building Expense 6-1200 Deprec. of Building Expense 43 6-1300 Deprec. of Meuble & Equipm. 6-1300 Deprec. of Meuble & Equipm. 44 6-1400 Salary of General & Adm Expense 6-1400 Salary of General & Adm Expense 45 6-1500 Electricity & Water Expense 6-1500 Electricity & Water Expense 46 6-1600 Office Supplies Expense 6-1600 Office Supplies Expense 47 6-1700 Telephone Expense 6-1700 Telephone Expense 48 6-1800 Bank Adm. Charge 6-1800 Bank Adm. Charge 49 6-1900 Other General & Adm Expense 6-1900 Other General & Adm Expense 50 6-2100 Advertising Expense 6-2100 Advertising Expense 51 6-2200 Deprec. Expense of Vehicles 6-2200 Deprec. Expense of Vehicles 52 6-2300 Freight Out 6-2300 Freight Out 53 6-2400 Bad Debts Expense 6-2400 Bad Debts Expense 54 6-2500 Rent Expense 6-2500 Rent Expense 55 6-2900 Other Marketing & Sales Exp. 6-2900 Other Marketing & Sales Exp. 56 8-1000 Interest Income 8-1000 Interest Income 57 8-2000 Gain of Sale Investment 8-2000 Gain of Sale Investment 58 8-3000 Other Miscellaneous Income 8-3000 Other Miscellaneous Income 59 9-1000 Interest Expense 9-1000 Interest Expense 60 9-99999 Income Tax 9-99999 Income Tax No Supplier Name No Costumer Name No 1 Penerbit Bintang Ilmu 1 Toko Sinar 1 2 Penerbit Fajar 2 Toko Andalas 2 3 PT Graha Media 3 Primamedia Course 3 4 Universitas Ken Arok 4 5 Politeknik Ken Dedes 5 6 Jaya College 6 Item Name Pengantar Ekonomi Akuntansi Keuangan Akuntansi Biaya Perpajakan 1 Perpajakan 2 MYOB Accounting Date Transaction No. Account Code and Name Ref Debit 30/11/07 1-1101 Cash 8,370,000 Rp 30/11/07 1-1102 BCA 10,000,000 Rp 30/11/07 1-1103 Petty Cash 1,000,000 Rp 30/11/07 1-1199 Undeposited Funds 10,000,000 Rp 30/11/07 1-1201 Accounts Receivable 11,000,000 Rp 30/11/07 1-1201 Accounts Receivable 6,600,000 Rp 30/11/07 1-1201 Accounts Receivable 8,800,000 Rp 30/11/07 1-1201 Accounts Receivable 9,900,000 Rp 30/11/07 1-1201 Accounts Receivable 6,600,000 Rp 30/11/07 1-1201 Accounts Receivable 3,300,000 Rp 30/11/07 1-1202 Allowance for Bad Debts 30/11/07 1-1203 Employee Receivable 1,950,000 Rp 30/11/07 1-1301 Merchandise of Inventory 4,000,000 Rp 30/11/07 1-1301 Merchandise of Inventory 5,250,000 Rp 30/11/07 1-1301 Merchandise of Inventory 4,500,000 Rp 30/11/07 1-1301 Merchandise of Inventory 3,000,000 Rp 30/11/07 1-1301 Merchandise of Inventory 3,500,000 Rp 30/11/07 1-1301 Merchandise of Inventory 3,500,000 Rp 30/11/07 1-1302 Office Supplies 980,000 Rp 30/11/07 1-1401 VAT In (Purchase Tax) 2,900,000 Rp 30/11/07 1-1402 Prepaid Rent 3,600,000 Rp 30/11/07 1-1403 Prepaid Insurance 3,000,000 Rp 30/11/07 1-1404 Prepaid Tax Article 25 5,000,000 Rp 30/11/07 1-2100 Marketable Securities 12,500,000 Rp 30/11/07 1-3100 Land 100,000,000 Rp 30/11/07 1-3201 Building Cost Value 150,000,000 Rp 30/11/07 1-3202 Accum. Depec. Building 30/11/07 1-3301 Meuble & Equipment Cost 80,000,000 Rp 30/11/07 1-3302 Accum. Deprec. Meuble & Equip. 30/11/07 1-3401 Vehicles Cost Value 40,000,000 Rp 30/11/07 1-3402 Accum. Deprec. Vehicles 30/11/07 2-1101 Account Payable 30/11/07 2-1101 Account Payable 30/11/07 2-1101 Account Payable 30/11/07 2-1101 Account Payable 30/11/07 2-1101 Account Payable 30/11/07 2-1101 Account Payable 30/11/07 2-1201 VAT Out (Sales Tax Payable) 30/11/07 2-1221 Tax Payable Article 21 30/11/07 2-1302 Salaries Payable 30/11/07 2-1303 Electric & Water Payable 30/11/07 2-1304 Telephone Payable 30/11/07 2-2100 Bank Intan Payable (15 Years) 30/11/07 3-0100 Mr. Gumarang Capital 30/11/07 3-0200 Mr. Gumarang Withdrawal 23,600,000 Rp 30/11/07 4-1000 Sales Product 30/11/07 4-2000 Service Fee 30/11/07 4-3000 Sales Discount 5,000,000 Rp 30/11/07 5-1000 Cost of Sales Product 306,320,000 Rp 30/11/07 5-1202 Freight In 1,700,000 Rp 30/11/07 5-1203 Purchase Discount 30/11/07 6-1100 Insurance Expense 2,200,000 Rp 30/11/07 6-1200 Deprec. of Building Expense 1,750,000 Rp 30/11/07 6-1300 Deprec. of Meuble & Equipm. 1,500,000 Rp 30/11/07 6-1400 Salary of General & Adm Expense 57,500,000 Rp 30/11/07 6-1500 Electricity & Water Expense 2,990,000 Rp 30/11/07 6-1600 Office Supplies Expense 2,400,000 Rp 30/11/07 6-1700 Telephone Expense 2,475,000 Rp 30/11/07 6-1800 Bank Adm. Charge 2,500,000 Rp 30/11/07 6-1900 Other General & Adm Expense 500,000 Rp 30/11/07 6-2100 Advertising Expense 3,000,000 Rp 30/11/07 6-2200 Deprec. Expense of Vehicles 1,000,000 Rp 30/11/07 6-2900 Other Marketing & Sales Exp. 400,000 Rp 30/11/07 8-1000 Interest Income 30/11/07 8-3000 Other Miscellaneous Income 30/11/07 9-1000 Interest Expense 13,750,000 Rp 02/12/07 30712001 2-2100 Bank Intan Payable (15 Years) 2,000,000 Rp 02/12/07 30712001 9-1000 Interest Expense 900,000 Rp 02/12/07 30712001 6-1800 Bank Adm. Charge 5,000 Rp 02/12/07 30712001 1-1102 BCA 03/12/07 30712002 2-1101 Account Payable 4,400,000 Rp 03/12/07 30712002 1-1102 BCA 03/12/07 30712002 5-1203 Purchase Discount 03/12/07 CR712001 1-1102 BCA 10,800,000 Rp 03/12/07 CR712002 4-3000 Sales Discount 200,000 Rp 03/12/07 CR712003 1-1201 Accounts Receivable 04/12/07 BI2007593 1-1301 Merchandise of Inventory 9,450,000 Rp 04/12/07 BI2007593 1-1301 Merchandise of Inventory 3,780,000 Rp 04/12/07 BI2007593 1-1401 VAT In (Purchase Tax) 1,323,000 Rp 04/12/07 BI2007593 5-1202 Freight In 70,000 Rp 04/12/07 BI2007593 2-1101 Account Payable 04/12/07 30712003 2-1302 Salaries Payable 4,525,000 Rp 04/12/07 30712003 1-1102 BCA 05/12/07 10712001 1-1201 Accounts Receivable 9,500,000 Rp 05/12/07 10712001 4-1000 Sales Product 05/12/07 10712001 2-1201 VAT Out (Sales Tax Payable) 05/12/07 10712001 4-4000 Freight Collected Income 05/12/07 10712001 5-1000 Cost of Sales Product 6,550,000 Rp 05/12/07 10712001 1-1301 Merchandise of Inventory 05/12/07 10712001 1-1301 Merchandise of Inventory 05/12/07 10712001 1-1301 Merchandise of Inventory 05/12/07 CR712002 1-1101 Cash 228,800 Rp 05/12/07 CR712003 4-1000 Sales Product 05/12/07 CR712004 2-1201 VAT Out (Sales Tax Payable) 05/12/07 CR712005 5-1000 Cost of Sales Product 160,000 Rp 05/12/07 CR712006 1-1301 Merchandise of Inventory 05/12/07 CR712003 1-1102 BCA 18,360,000 Rp 05/12/07 CR712004 4-3000 Sales Discount 340,000 Rp 05/12/07 CR712005 1-1201 Accounts Receivable 07/12/07 10712002 1-1201 Accounts Receivable 13,500,000 Rp 07/12/07 10712002 4-1000 Sales Product 07/12/07 10712002 2-1201 VAT Out (Sales Tax Payable) 07/12/07 10712002 4-4000 Freight Collected Income 07/12/07 10712002 5-1000 Cost of Sales Product 9,195,000 Rp 07/12/07 10712002 1-1301 Merchandise of Inventory 07/12/07 10712002 1-1301 Merchandise of Inventory 07/12/07 10712002 1-1301 Merchandise of Inventory 09/12/07 30712004 2-1221 Tax Payable Article 21 250,000 Rp 09/12/07 30712004 1-1404 Prepaid Tax Article 25 270,000 Rp 09/12/07 30712004 1-1101 Cash 09/12/07 30712005 2-1101 Account Payable 11,000,000 Rp 09/12/07 30712005 1-1102 BCA 09/12/07 30712005 5-1203 Purchase Discount 10/12/07 PF/12/912 1-1301 Merchandise of Inventory 6,400,000 Rp 10/12/07 PF/12/913 1-1301 Merchandise of Inventory 6,600,000 Rp 10/12/07 PF/12/914 1-1401 VAT In (Purchase Tax) 1,300,000 Rp 10/12/07 PF/12/915 2-1101 Account Payable 10/12/07 30712006 6-2300 Freight Out 268,500 Rp 10/12/07 30712006 5-1202 Freight In 80,000 Rp 10/12/07 30712006 1-1302 Office Supplies 230,000 Rp 10/12/07 30712006 6-1900 Other General & Adm Expense 65,000 Rp 10/12/07 30712006 1-1101 Cash 10/12/07 30712007 2-1201 VAT Out (Sales Tax Payable) 4,200,000 Rp 10/12/07 30712007 1-1401 VAT In (Purchase Tax) 10/12/07 30712007 1-1101 Cash 10/12/07 CR712004 1-1102 BCA 6,600,000 Rp 10/12/07 CR712004 1-1201 Accounts Receivable 11/02/07 PF/Dec/880 1-1301 Merchandise of Inventory 5,320,000 Rp 11/02/07 PF/Dec/881 1-1301 Merchandise of Inventory 3,990,000 Rp 11/02/07 PF/Dec/882 1-1401 VAT In (Purchase Tax) 931,000 Rp 11/02/07 PF/Dec/883 5-1202 Freight In 59,000 Rp 11/02/07 PF/Dec/884 2-1101 Account Payable 11/02/07 10712003 1-1201 Accounts Receivable 11,869,000 Rp 11/02/07 10712003 4-1000 Sales Product 11/02/07 10712003 2-1201 VAT Out (Sales Tax Payable) 11/02/07 10712003 5-1000 Cost of Sales Product 8,212,500 Rp 11/12/07 10712003 1-1301 Merchandise of Inventory 11/02/07 10712003 1-1301 Merchandise of Inventory 11/02/07 10712003 1-1301 Merchandise of Inventory 11/02/07 30712008 2-1101 Account Payable 5,500,000 Rp 11/02/07 30712008 1-1102 BCA 12/12/07 DN712001 2-1101 Account Payable 731,500 Rp 12/12/07 DN712002 1-1301 Merchandise of Inventory 12/12/07 DN712003 1-1401 VAT In (Purchase Tax) 12/12/07 30712009 2-1101 Account Payable 5,500,000 Rp 12/12/07 30712009 1-1102 BCA 12/12/07 30712009 5-1203 Purchase Discount 15/12/07 CN712001 4-1000 Sales Product 455,000 Rp 15/12/07 CN712002 2-1201 VAT Out (Sales Tax Payable) 45,500 Rp 15/12/07 CN712003 1-1201 Accounts Receivable 15/12/07 CN712004 1-1301 Merchandise of Inventory 332,500 Rp 15/12/07 CN712005 5-1000 Cost of Sales Product 15/12/07 30712010 2-1303 Electric & Water Payable 453,500 Rp 15/12/07 30712010 6-1900 Other General & Adm Expense 2,000 Rp 15/12/07 30712010 1-1101 Cash 15/12/07 30712011 2-1304 Telephone Payable 622,800 Rp 15/12/07 30712011 6-1900 Other General & Adm Expense 2,000 Rp 15/12/07 30712011 1-1101 Cash 16/12/07 CR712005 1-1102 BCA 9,500,000 Rp 16/12/07 CR712005 1-1201 Accounts Receivable 17/12/07 CR712006 1-1101 Cash 1,950,000 Rp 17/12/07 CR712006 1-1203 Employee Receivable 18/12/07 BI2007599 1-1301 Merchandise of Inventory 1,890,000 Rp 18/12/07 BI2007599 1-1301 Merchandise of Inventory 2,700,000 Rp 18/12/07 BI2007599 1-1401 VAT In (Purchase Tax) 459,000 Rp 18/12/07 BI2007599 2-1101 Account Payable 18/12/07 CR712007 1-1102 BCA 7,500,000 Rp 18/12/07 CR712008 1-2100 Marketable Securities 18/12/07 CR712009 8-2000 Gain of Sale Investment 19/12/07 30712012 2-1101 Account Payable 14,553,000 Rp 19/12/07 30712012 1-1102 BCA 19/12/07 30712013 2-1101 Account Payable 9,900,000 Rp 19/12/07 30712013 1-1102 BCA 19/12/07 30712013 5-1203 Purchase Discount 19/12/07 CR712008 1-1102 BCA 13,500,000 Rp 19/12/07 CR712008 1-1201 Accounts Receivable 20/12/07 10712004 1-1201 Accounts Receivable 13,100,000 Rp 20/12/07 10712004 4-1000 Sales Product 20/12/07 10712004 2-1201 VAT Out (Sales Tax Payable) 20/12/07 10712004 4-4000 Freight Collected Income 20/12/07 10712004 5-1000 Cost of Sales Product 8,783,750 Rp 20/12/07 10712004 1-1301 Merchandise of Inventory 20/12/07 10712004 1-1301 Merchandise of Inventory 20/12/07 10712004 1-1301 Merchandise of Inventory 20/12/07 10712004 1-1301 Merchandise of Inventory 20/12/07 CR712009 1-1102 BCA 11,161,800 Rp 20/12/07 CR712010 4-3000 Sales Discount 206,700 Rp 20/12/07 CR712011 1-1201 Accounts Receivable 23/12/07 PF/Dec/912 1-1301 Merchandise of Inventory 5,320,000 Rp 23/12/07 PF/Dec/913 1-1301 Merchandise of Inventory 2,992,500 Rp 23/12/07 PF/Dec/914 1-1401 VAT In (Purchase Tax) 831,250 Rp 23/12/07 PF/Dec/915 5-1202 Freight In 61,250 Rp 23/12/07 PF/Dec/916 2-1101 Account Payable 25/12/07 CR712010 1-1101 Cash 429,000 Rp 25/12/07 CR712011 4-1000 Sales Product 25/12/07 CR712012 2-1201 VAT Out (Sales Tax Payable) 25/12/07 CR712013 5-1000 Cost of Sales Product 300,000 Rp 25/12/07 CR712014 1-1301 Merchandise of Inventory 26/12/07 10712005 1-1201 Accounts Receivable 11,011,000 Rp 26/12/07 10712005 4-1000 Sales Product 26/12/07 10712005 2-1201 VAT Out (Sales Tax Payable) 26/12/07 10712005 5-1000 Cost of Sales Product 7,017,500 Rp 26/12/07 10712005 1-1301 Merchandise of Inventory 26/12/07 10712005 1-1301 Merchandise of Inventory 28/12/07 10712006 1-1201 Accounts Receivable 13,942,500 Rp 28/12/07 10712006 4-1000 Sales Product 28/12/07 10712006 2-1201 VAT Out (Sales Tax Payable) 28/12/07 10712006 5-1000 Cost of Sales Product 9,627,500 Rp 28/12/07 10712006 1-1301 Merchandise of Inventory 28/12/07 10712006 1-1301 Merchandise of Inventory 28/12/07 10712006 1-1301 Merchandise of Inventory 28/12/07 10712006 1-1301 Merchandise of Inventory 28/12/07 10712007 1-1201 Accounts Receivable 6,600,000 Rp 28/12/07 10712007 4-2000 Service Fee 28/12/07 10712007 2-1201 VAT Out (Sales Tax Payable) 28/12/07 10712008 1-1201 Accounts Receivable 4,220,000 Rp 28/12/07 10712008 1-1405 Prepaid Tax Article 23 180,000 Rp 28/12/07 10712008 4-2000 Service Fee 28/12/07 10712008 2-1201 VAT Out (Sales Tax Payable) 29/12/07 CR712011 1-1101 Cash 507,650 Rp 29/12/07 CR712012 4-1000 Sales Product 29/12/07 CR712013 2-1201 VAT Out (Sales Tax Payable) 29/12/07 CR712014 5-1000 Cost of Sales Product 346,250 Rp 29/12/07 CR712015 1-1301 Merchandise of Inventory 29/12/07 CR712016 1-1301 Merchandise of Inventory 29/12/07 CR712012 1-1102 BCA 25,000,000 Rp 29/12/07 CR712012 3-0100 Mr. Gumarang Capital 30/12/07 30712014 6-2100 Advertising Expense 1,000,000 Rp 30/12/07 30712014 6-1900 Other General & Adm Expense 750,000 Rp 30/12/07 30712014 1-1102 BCA 30/12/07 30712015 6-2900 Other Marketing & Sales Exp. 750,000 Rp 30/12/07 30712015 1-1101 Cash 30/12/07 CR712013 1-1102 BCA 4,140,000 Rp 30/12/07 CR712014 4-3000 Sales Discount 80,000 Rp 30/12/07 CR712015 1-1201 Accounts Receivable 30/12/07 CR712014 1-1102 BCA 2,500,000 Rp 30/12/07 CR712014 1-1101 Cash 31/12/07 CR712015 1-1101 Cash 1,500,000 Rp 31/12/07 CR712015 1-1102 BCA 31/12/07 GJ712001 6-1200 Deprec. of Building Expense 160,000 Rp 31/12/07 GJ712001 1-3202 Accum. Depec. Building 31/12/07 GJ712001 6-1300 Deprec. of Meuble & Equipm. 135,000 Rp 31/12/07 GJ712001 1-3302 Accum. Deprec. Meuble & Equip. 31/12/07 GJ712001 6-2200 Deprec. Expense of Vehicles 100,000 Rp 31/12/07 GJ712001 1-3402 Accum. Deprec. Vehicles 31/12/07 GJ712002 6-2500 Rent Expense 150,000 Rp 31/12/07 GJ712002 1-1402 Prepaid Rent 31/12/07 GJ712002 6-1100 Insurance Expense 125,000 Rp 31/12/07 GJ712002 1-1403 Prepaid Insurance 31/12/07 GJ712003 6-1500 Electricity & Water Expense 275,000 Rp 31/12/07 GJ712003 2-1303 Electric & Water Payable 31/12/07 GJ712003 6-1700 Telephone Expense 225,000 Rp 31/12/07 GJ712003 2-1304 Telephone Payable 31/12/07 GJ712003 6-1400 Salary of General & Adm Expense 5,250,000 Rp 31/12/07 GJ712003 2-1302 Salaries Payable 31/12/07 GJ712004 6-2400 Bad Debts Expense 588,745 Rp 31/12/07 GJ712004 1-1202 Allowance for Bad Debts 31/12/07 GJ712005 1-1102 BCA 212,745 Rp 31/12/07 GJ712005 6-1800 Bank Adm. Charge 32,000 Rp 31/12/07 GJ712005 8-1000 Interest Income 31/12/07 GJ712006 3-0200 Mr. Gumarang Withdrawal 1,500,000 Rp 31/12/07 GJ712006 1-1101 Cash 31/12/07 GJ712007 5-1202 Freight In 50,000 Rp 31/12/07 GJ712007 6-2300 Freight Out 100,000 Rp 31/12/07 GJ712007 6-1900 Other General & Adm Expense 75,000 Rp 31/12/07 GJ712007 6-2900 Other Marketing & Sales Exp. 25,000 Rp 31/12/07 GJ712007 1-1103 Petty Cash 31/12/07 GJ712008 6-1600 Office Supplies Expense 710,000 Rp 31/12/07 GJ712008 1-1302 Office Supplies 31/12/07 GJ712009 9-99999 Income Tax 26,000,000 Rp 31/12/07 GJ712009 2-1221 Tax Payable Article 21 31/12/07 GJ712009 2-1223 Tax Payable Article 23 31/12/07 GJ712009 2-1229 Tax Payable Article 29 31/12/07 GJ712010 2-1201 VAT Out (Sales Tax Payable) 4,777,750 Rp 31/12/07 GJ712010 1-1401 VAT In (Purchase Tax) Credit Description Supplier Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance 3,230,000 Rp Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance 52,500,000 Rp Beginning balance Beginning balance 32,000,000 Rp Beginning balance Beginning balance 12,000,000 Rp Beginning balance 4,400,000 Rp Beginning balance Penerbit Bintang Ilmu 1,100,000 Rp Beginning balance Penerbit Bintang Ilmu 5,500,000 Rp Beginning balance Penerbit Fajar 9,900,000 Rp Beginning balance Penerbit Fajar 4,400,000 Rp Beginning balance PT Graha Media 11,000,000 Rp Beginning balance PT Graha Media 4,200,000 Rp Beginning balance 250,000 Rp Beginning balance 4,525,000 Rp Beginning balance 453,500 Rp Beginning balance 622,800 Rp Beginning balance 50,000,000 Rp Beginning balance 200,000,000 Rp Beginning balance Beginning balance 413,500,000 Rp Beginning balance 115,000,000 Rp Beginning balance Beginning balance Beginning balance Beginning balance 2,570,000 Rp Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance Beginning balance 550,000 Rp Beginning balance 133,700 Rp Beginning balance Beginning balance Pembayaran angsuran pinjaman jangka panjang Pembayaran angsuran pinjaman jangka panjang Pembayaran angsuran pinjaman jangka panjang 2,905,000 Rp Pembayaran angsuran pinjaman jangka panjang Pelunasan invoice 30 November PT Graha Media 4,320,000 Rp Pelunasan invoice 30 November 80,000 Rp Pelunasan invoice 30 November 11,000,000 Rp Pelunasan piutang Pembelian secara kredit Penerbit Bintang Ilmu Pembelian secara kredit Penerbit Bintang Ilmu Pembelian secara kredit Pembelian secara kredit 14,623,000 Rp Pembelian secara kredit Pembayaran gaji karyawan bulan November 4,525,000 Rp Pembayaran gaji karyawan bulan November Penjualan barang secara kredit 8,515,000 Rp Penjualan barang secara kredit 851,500 Rp Penjualan barang secara kredit 133,500 Rp Penjualan barang secara kredit Penjualan barang secara kredit 2,000,000 Rp Penjualan barang secara kredit 2,800,000 Rp Penjualan barang secara kredit 1,750,000 Rp Penjualan barang secara kredit Penjualan barang secara tunai 208,000 Rp Penjualan barang secara tunai 20,800 Rp Penjualan barang secara tunai Penjualan barang secara tunai 160,000 Rp Penjualan barang secara tunai Pelunasan piutang Pelunasan piutang 18,700,000 Rp Pelunasan piutang Penjualan barang secara kredit 12,150,000 Rp Penjualan barang secara kredit 1,215,000 Rp Penjualan barang secara kredit 135,000 Rp Penjualan barang secara kredit Penjualan barang secara kredit 3,395,000 Rp Penjualan barang secara kredit 3,000,000 Rp Penjualan barang secara kredit 2,800,000 Rp Penjualan barang secara kredit Pembayaran pajak bulanan ke kas negara Pembayaran pajak bulanan ke kas negara 520,000 Rp Pembayaran pajak bulanan ke kas negara Pelunasan utang atas invoice bulan November PT Graha Media 10,800,000 Rp Pelunasan utang atas invoice bulan November 200,000 Rp Pelunasan utang atas invoice bulan November Pembelian secara kredit Pembelian secara kredit Pembelian secara kredit 14,300,000 Rp Pembelian secara kredit PT Graha Media Pengisian ulang kas kecil Pengisian ulang kas kecil Pengisian ulang kas kecil Pengisian ulang kas kecil 643,500 Rp Pengisian ulang kas kecil Membayar SPT masa PPN 1195 2,900,000 Rp Membayar SPT masa PPN 1196 1,300,000 Rp Membayar SPT masa PPN 1197 Pelunasan piutang 6,600,000 Rp Pelunasan piutang Pembelian secara kredit Penerbit Fajar Pembelian secara kredit Penerbit Fajar Pembelian secara kredit Pembelian secara kredit 10,300,000 Rp Pembelian secara kredit Penerbit Fajar Penjualan secara kredit 10,790,000 Rp Penjualan secara kredit 1,079,000 Rp Penjualan secara kredit Penjualan secara kredit 2,400,000 Rp Penjualan secara kredit 2,400,000 Rp Penjualan secara kredit 3,412,500 Rp Penjualan secara kredit Pelunasan utang atas invoice tgl 17 November Penerbit Fajar 5,500,000 Rp Pelunasan utang atas invoice tgl 17 November Pengembalian barang Penerbit Fajar 665,000 Rp Pengembalian barang Penerbit Fajar 66,500 Rp Pengembalian barang Pelunasan utang invoice tgl 10 dan 21 November Penerbit Fajar 5,400,000 Rp Pelunasan utang invoice tgl 10 dan 21 November 100,000 Rp Pelunasan utang invoice tgl 10 dan 21 November Pengembalian barang oleh customer Pengembalian barang oleh customer 500,500 Rp Pengembalian barang oleh customer Pengembalian barang oleh customer 332,500 Rp Pengembalian barang oleh customer Pembayaran listrik dan air bulan November Pembayaran listrik dan air bulan November 455,500 Rp Pembayaran listrik dan air bulan November Pembayaran telepon bulan November Pembayaran telepon bulan November 624,800 Rp Pembayaran telepon bulan November Pelunasan piutang 9,500,000 Rp Pelunasan piutang Pelunasan piutang karyawan 1,950,000 Rp Pelunasan piutang karyawan Pembelian secara kredit Penerbit Bintang Ilmu Pembelian secara kredit Penerbit Bintang Ilmu Pembelian secara kredit 5,049,000 Rp Pembelian secara kredit Penerbit Bintang Ilmu Penjualan surat berharga saham 6,000,000 Rp Penjualan surat berharga saham 1,500,000 Rp Penjualan surat berharga saham Pelunasan utang atas invoice tgl 4 Desember Penerbit Bintang Ilmu 14,553,000 Rp Pelunasan utang atas invoice tgl 4 Desember Pelunasan hutang atas invoice tgl 19 November Penerbit Fajar 9,720,000 Rp Pelunasan hutang atas invoice tgl 19 November 180,000 Rp Pelunasan hutang atas invoice tgl 19 November Pelunasan piutang 13,500,000 Rp Pelunasan piutang Penjualan secara kredit 11,862,500 Rp Penjualan secara kredit 1,186,250 Rp Penjualan secara kredit 51,250 Rp Penjualan secara kredit Penjualan secara kredit 2,000,000 Rp Penjualan secara kredit 1,890,000 Rp Penjualan secara kredit 2,400,000 Rp Penjualan secara kredit 2,493,750 Rp Penjualan secara kredit Pelunasan piutang Pelunasan piutang 11,368,500 Rp Pelunasan piutang Pembelian secara kredit Penerbit Fajar Pembelian secara kredit Penerbit Fajar Pembelian secara kredit Pembelian secara kredit 9,205,000 Rp Pembelian secara kredit Penerbit Fajar Penjualan secara tunai 390,000 Rp Penjualan secara tunai 39,000 Rp Penjualan secara tunai Penjualan secara tunai 300,000 Rp Penjualan secara tunai Penjualan barang secara kredit 10,010,000 Rp Penjualan barang secara kredit 1,001,000 Rp Penjualan barang secara kredit Penjualan barang secara kredit 5,355,000 Rp Penjualan barang secara kredit 1,662,500 Rp Penjualan barang secara kredit Penjualan barang secara kredit 12,675,000 Rp Penjualan barang secara kredit 1,267,500 Rp Penjualan barang secara kredit Penjualan barang secara kredit 2,400,000 Rp Penjualan barang secara kredit 2,400,000 Rp Penjualan barang secara kredit 1,800,000 Rp Penjualan barang secara kredit 3,027,500 Rp Penjualan barang secara kredit Pendapatan jasa dari penyusunan silabus 6,000,000 Rp Pendapatan jasa dari penyusunan silabus 600,000 Rp Pendapatan jasa dari penyusunan silabus Pendapatan jasa dari pembuatan software Pendapatan jasa dari pembuatan software 4,000,000 Rp Pendapatan jasa dari pembuatan software 400,000 Rp Pendapatan jasa dari pembuatan software Penjualan tunai 461,500 Rp Penjualan tunai 46,150 Rp Penjualan tunai Penjualan tunai 180,000 Rp Penjualan tunai 166,250 Rp Penjualan tunai Tambahan setoran modal 25,000,000 Rp Tambahan setoran modal Membayar iklan yang dibuat seminggu lalu Membayar iklan yang dibuat seminggu lalu 1,750,000 Rp Membayar iklan yang dibuat seminggu lalu Memberikan sumbangan tunai 750,000 Rp Memberikan sumbangan tunai Pelunasan piutang Pelunasan piutang 4,220,000 Rp Pelunasan piutang Setoran tunai dari kas ke BCA 2,500,000 Rp Setoran tunai dari kas ke BCA Penarikan tunai ke kas di tangan 1,500,000 Rp Penarikan tunai ke kas di tangan Jurnal penyesuaian 160,000 Rp Jurnal penyesuaian Jurnal penyesuaian 135,000 Rp Jurnal penyesuaian Jurnal penyesuaian 100,000 Rp Jurnal penyesuaian Jurnal penyesuaian 150,000 Rp Jurnal penyesuaian Jurnal penyesuaian 125,000 Rp Jurnal penyesuaian Jurnal penyesuaian 275,000 Rp Jurnal penyesuaian Jurnal penyesuaian 225,000 Rp Jurnal penyesuaian Jurnal penyesuaian 5,250,000 Rp Jurnal penyesuaian Jurnal penyesuaian 588,745 Rp Jurnal penyesuaian Jurnal penyesuaian Jurnal penyesuaian 244,745 Rp Jurnal penyesuaian Jurnal penyesuaian 1,500,000 Rp Jurnal penyesuaian Jurnal penyesuaian Jurnal penyesuaian Jurnal penyesuaian Jurnal penyesuaian 250,000 Rp Jurnal penyesuaian Jurnal penyesuaian 710,000 Rp Jurnal penyesuaian Jurnal penyesuaian 180,000 Rp Jurnal penyesuaian 5,270,000 Rp Jurnal penyesuaian 20,550,000 Rp Jurnal penyesuaian Jurnal penyesuaian 4,777,750 Rp Jurnal penyesuaian Costumer Item Quantity Unit Cost Toko Sinar Toko Sinar Toko Andalas Toko Andalas Primamedia Course Universitas Ken Arok Pengantar Ekonomi 100 40,000 Rp Akuntansi Keuangan 150 35,000 Rp Akuntansi Biaya 150 30,000 Rp Perpajakan 1 100 30,000 Rp Perpajakan 2 100 35,000 Rp MYOB Accounting 100 35,000 Rp Toko Sinar Akuntansi Keuangan 300 31,500 Rp Perpajakan 1 140 27,000 Rp Jaya College Pengantar Ekonomi 50 40,000 Rp Akuntansi Keuangan 80 Perpajakan 2 50 Pengantar Ekonomi 4 40,000 Rp Toko Andalas Primamedia Course Akuntansi Keuangan 100 Akuntansi Biaya 100 MYOB Accounting 80 Pengantar Ekonomi 160 40,000 Rp Akuntansi Biaya 220 30,000 Rp Toko Andalas Perpajakan 2 160 33,250 Rp MYOB Accounting 120 33,250 Rp Toko Andalas Pengantar Ekonomi 60 40,000 Rp Akuntansi Biaya 80 Perpajakan 2 100 Perpajakan 2 -20 (33,250) Rp Toko Andalas Perpajakan 2 10 Jaya College Akuntansi Keuangan 60 31,500 Rp Perpajakan 1 100 27,000 Rp Primamedia Course Universitas Ken Arok Pengantar Ekonomi 50 40,000 Rp Akuntansi Keuangan 60 Akuntansi Biaya 80 Perpajakan 2 75 Primamedia Course Perpajakan 2 160 33,250 Rp MYOB Accounting 90 33,250 Rp Perpajakan 1 10 Politeknik Ken Dedes Akuntansi Keuangan 170 Perpajakan 2 50 Toko Sinar Pengantar Ekonomi 60 Akuntansi Biaya 80 Perpajakan 1 60 MYOB Accounting 90 Politeknik Ken Dedes Jaya College Akuntansi Biaya 6 MYOB Accounting 5 Jaya College Pengantar Ekonomi Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 40,000 Rp 100 4,000,000 Rp 05/12/07 40,000 Rp 50 2,000,000 Rp 05/12/07 40,000 Rp 4 160,000 Rp 10/12/07 40,000 Rp 160 6,400,000 Rp 11/12/07 40,000 Rp 60 2,400,000 Rp 20/12/07 40,000 Rp 50 2,000,000 Rp 28/12/07 40,000 Rp 60 2,400,000 Rp Adj. Bal. Akuntansi Keuangan Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 04/12/07 31,500 Rp 300 9,450,000 Rp 05/12/07 35,000 Rp 80 2,800,000 Rp 07/12/07 35,000 Rp 70 2,450,000 Rp 31,500 Rp 30 945,000 Rp 18/12/07 31,500 Rp 60 1,890,000 Rp 20/12/07 31,500 Rp 60 1,890,000 Rp 26/12/07 31,500 Rp 170 5,355,000 Rp Adj. Bal. Akuntansi Biaya Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 07/12/07 30,000 Rp 100 3,000,000 Rp 10/12/07 30,000 Rp 220 6,600,000 Rp 11/12/07 30,000 Rp 80 2,400,000 Rp 20/12/07 30,000 Rp 80 2,400,000 Rp 28/12/07 30,000 Rp 80 2,400,000 Rp 29/12/07 30,000 Rp 6 180,000 Rp Adj. Bal. Perpajakan 1 Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 04/12/07 27,000 Rp 140 3,780,000 Rp 18/12/07 27,000 Rp 100 2,700,000 Rp Purchase COMS Date Date Purchase COMS Date Purchase COMS Date Purchase COMS 25/12/07 30,000 Rp 10 300,000 Rp 28/12/07 30,000 Rp 60 1,800,000 Rp Adj. Bal. Perpajakan 2 Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 05/12/07 35,000 Rp 50 1,750,000 Rp 11/12/07 33,250 Rp 160 5,320,000 Rp 11/12/07 35,000 Rp 50 1,750,000 Rp 33,250 Rp 50 1,662,500 Rp 12/12/07 33,250 Rp -20 (665,000) Rp 15/12/07 33,250 Rp -10 (332,500) Rp 20/12/07 33,250 Rp 75 2,493,750 Rp 23/12/07 33,250 Rp 160 5,320,000 Rp 26/12/07 33,250 Rp 50 1,662,500 Rp Adj. Bal. MYOB Accounting Unit Cost Quantity Total Cost Unit Cost Quantity Total Cost Bal. 07/12/07 35,000 Rp 80 2,800,000 Rp 11/12/07 33,250 Rp 120 3,990,000 Rp 23/12/07 33,250 Rp 90 2,992,500 Rp 28/12/07 35,000 Rp 20 700,000 Rp 33,250 Rp 70 2,327,500 Rp 29/12/07 33,250 Rp 5 166,250 Rp Adj. Bal. Date Purchase COMS Date Purchase COMS Unit Cost Quantity Total Cost 40,000 Rp 100 4,000,000 Rp 40,000 Rp 50 2,000,000 Rp 40,000 Rp 46 1,840,000 Rp 40,000 Rp 206 8,240,000 Rp 40,000 Rp 146 5,840,000 Rp 40,000 Rp 96 3,840,000 Rp 40,000 Rp 36 1,440,000 Rp 1,440,000 Rp Unit Cost Quantity Total Cost 35,000 Rp 150 5,250,000 Rp 35,000 Rp 150 5,250,000 Rp 31,500 Rp 300 9,450,000 Rp 35,000 Rp 70 2,450,000 Rp 31,500 Rp 300 9,450,000 Rp 31,500 Rp 270 8,505,000 Rp 31,500 Rp 330 10,395,000 Rp 31,500 Rp 270 8,505,000 Rp 31,500 Rp 100 3,150,000 Rp 3,150,000 Rp Unit Cost Quantity Total Cost 30,000 Rp 150 4,500,000 Rp 30,000 Rp 50 1,500,000 Rp 30,000 Rp 270 8,100,000 Rp 30,000 Rp 190 5,700,000 Rp 30,000 Rp 110 3,300,000 Rp 30,000 Rp 30 900,000 Rp 30,000 Rp 24 720,000 Rp 720,000 Rp Unit Cost Quantity Total Cost 30,000 Rp 100 3,000,000 Rp 30,000 Rp 100 3,000,000 Rp 27,000 Rp 140 3,780,000 Rp 30,000 Rp 100 3,000,000 Rp 27,000 Rp 240 6,480,000 Rp Merchandise Inventory Merchandise Inventory Merchandise Inventory Merchandise Inventory 30,000 Rp 90 2,700,000 Rp 27,000 Rp 240 6,480,000 Rp 30,000 Rp 30 900,000 Rp 27,000 Rp 240 6,480,000 Rp 7,380,000 Rp Unit Cost Quantity Total Cost 35,000 Rp 100 3,500,000 Rp 35,000 Rp 50 1,750,000 Rp 35,000 Rp 50 1,750,000 Rp 33,250 Rp 160 5,320,000 Rp 33,250 Rp 110 3,657,500 Rp 33,250 Rp 90 2,992,500 Rp 33,250 Rp 100 3,325,000 Rp 33,250 Rp 25 831,250 Rp 33,250 Rp 185 6,151,250 Rp 33,250 Rp 135 4,488,750 Rp 4,488,750 Rp Unit Cost Quantity Total Cost 35,000 Rp 100 3,500,000 Rp 35,000 Rp 20 700,000 Rp 35,000 Rp 20 700,000 Rp 33,250 Rp 120 3,990,000 Rp 35,000 Rp 20 700,000 Rp 33,250 Rp 210 6,982,500 Rp 33,250 Rp 140 4,655,000 Rp 33,250 Rp 135 4,488,750 Rp 4,488,750 Rp Merchandise Inventory Merchandise Inventory Debit Kredit Debit 1-1101 Cash 12,985,450 Rp 8,293,800 Rp 4,691,650 Rp 1-1102 BCA 119,274,545 Rp 60,973,000 Rp 58,301,545 Rp 1-1103 Petty Cash 1,000,000 Rp 250,000 Rp 750,000 Rp 1-1199 Undeposited Funds 10,000,000 Rp - Rp 10,000,000 Rp 1-1201 Accounts Receivable 129,942,500 Rp 75,389,000 Rp 54,553,500 Rp 1-1202 Allowance for Bad Debts - Rp 3,818,745 Rp - Rp 1-1203 Employee Receivable 1,950,000 Rp 1,950,000 Rp - Rp 1-1301 Merchandise of Inventory 72,525,000 Rp 50,857,500 Rp 21,667,500 Rp 1-1302 Office Supplies 1,210,000 Rp 710,000 Rp 500,000 Rp 1-1401 VAT In (Purchase Tax) 7,744,250 Rp 7,744,250 Rp - Rp 1-1402 Prepaid Rent 3,600,000 Rp 150,000 Rp 3,450,000 Rp 1-1403 Prepaid Insurance 3,000,000 Rp 125,000 Rp 2,875,000 Rp 1-1404 Prepaid Tax Article 25 5,270,000 Rp - Rp 5,270,000 Rp 1-1405 Prepaid Tax Article 23 180,000 Rp - Rp 180,000 Rp 1-2100 Marketable Securities 12,500,000 Rp 6,000,000 Rp 6,500,000 Rp 1-3100 Land 100,000,000 Rp - Rp 100,000,000 Rp 1-3201 Building Cost Value 150,000,000 Rp - Rp 150,000,000 Rp 1-3202 Accum. Depec. Building - Rp 52,660,000 Rp - Rp 1-3301 Meuble & Equipment Cost 80,000,000 Rp - Rp 80,000,000 Rp 1-3302 Accum. Deprec. Meuble & Equip. - Rp 32,135,000 Rp - Rp 1-3401 Vehicles Cost Value 40,000,000 Rp - Rp 40,000,000 Rp 1-3402 Accum. Deprec. Vehicles - Rp 12,100,000 Rp - Rp 2-1101 Account Payable 51,584,500 Rp 89,777,000 Rp - Rp 2-1201 VAT Out (Sales Tax Payable) 9,023,250 Rp 11,906,200 Rp - Rp 2-1221 Tax Payable Article 21 250,000 Rp 430,000 Rp - Rp 2-1223 Tax Payable Article 23 - Rp 5,270,000 Rp - Rp 2-1229 Tax Payable Article 29 - Rp 20,550,000 Rp - Rp 2-1302 Salaries Payable 4,525,000 Rp 9,775,000 Rp - Rp 2-1303 Electric & Water Payable 453,500 Rp 728,500 Rp - Rp 2-1304 Telephone Payable 622,800 Rp 847,800 Rp - Rp 2-2100 Bank Intan Payable (15 Years) 2,000,000 Rp 50,000,000 Rp - Rp 3-0100 Mr. Gumarang Capital - Rp 225,000,000 Rp - Rp 3-0200 Mr. Gumarang Withdrawal 25,100,000 Rp - Rp 25,100,000 Rp 4-1000 Sales Product 455,000 Rp 480,562,000 Rp - Rp 4-2000 Service Fee - Rp 125,000,000 Rp - Rp 4-3000 Sales Discount 5,826,700 Rp - Rp 5,826,700 Rp 4-4000 Freight Collected Income - Rp 319,750 Rp - Rp 5-1000 Cost of Sales Product 356,512,500 Rp 332,500 Rp 356,180,000 Rp 5-1202 Freight In 2,020,250 Rp - Rp 2,020,250 Rp 5-1203 Purchase Discount - Rp 3,130,000 Rp - Rp 6-1100 Insurance Expense 2,325,000 Rp - Rp 2,325,000 Rp 6-1200 Deprec. of Building Expense 1,910,000 Rp - Rp 1,910,000 Rp 6-1300 Deprec. of Meuble & Equipm. 1,635,000 Rp - Rp 1,635,000 Rp 6-1400 Salary of General & Adm Expense 62,750,000 Rp - Rp 62,750,000 Rp 6-1500 Electricity & Water Expense 3,265,000 Rp - Rp 3,265,000 Rp Account Code and Name Trial Balance Balance 6-1600 Office Supplies Expense 3,110,000 Rp - Rp 3,110,000 Rp 6-1700 Telephone Expense 2,700,000 Rp - Rp 2,700,000 Rp 6-1800 Bank Adm. Charge 2,537,000 Rp - Rp 2,537,000 Rp 6-1900 Other General & Adm Expense 1,394,000 Rp - Rp 1,394,000 Rp 6-2100 Advertising Expense 4,000,000 Rp - Rp 4,000,000 Rp 6-2200 Deprec. Expense of Vehicles 1,100,000 Rp - Rp 1,100,000 Rp 6-2300 Freight Out 368,500 Rp - Rp 368,500 Rp 6-2400 Bad Debts Expense 588,745 Rp - Rp 588,745 Rp 6-2500 Rent Expense 150,000 Rp - Rp 150,000 Rp 6-2900 Other Marketing & Sales Exp. 1,175,000 Rp - Rp 1,175,000 Rp 8-1000 Interest Income - Rp 794,745 Rp - Rp 8-2000 Gain of Sale Investment - Rp 1,500,000 Rp - Rp 8-3000 Other Miscellaneous Income - Rp 133,700 Rp - Rp 9-1000 Interest Expense 14,650,000 Rp - Rp 14,650,000 Rp 9-99999 Income Tax 26,000,000 Rp - Rp 26,000,000 Rp TOTAL 1,339,213,490 Rp 1,339,213,490 Rp 1,057,524,390 Rp Kredit - Rp - Rp - Rp - Rp - Rp 3,818,745 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 52,660,000 Rp - Rp 32,135,000 Rp - Rp 12,100,000 Rp 38,192,500 Rp 2,882,950 Rp 180,000 Rp 5,270,000 Rp 20,550,000 Rp 5,250,000 Rp 275,000 Rp 225,000 Rp 48,000,000 Rp 225,000,000 Rp - Rp 480,107,000 Rp 125,000,000 Rp - Rp 319,750 Rp - Rp - Rp 3,130,000 Rp - Rp - Rp - Rp - Rp - Rp Balance - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 794,745 Rp 1,500,000 Rp 133,700 Rp - Rp - Rp 1,057,524,390 Rp Revenues Net Sales Gross Profit Expenses 4-1000 Sales Product 4-2000 Service Fee 4-3000 Sales Discount 6-1300 Deprec. of Meuble & Equipm. 4-4000 Freight Collected Income 5-1000 Cost of Sales Product 5-1202 Freight In 5-1203 Purchase Discount 6-1100 Insurance Expense 6-1200 Deprec. of Building Expense 6-2500 Rent Expense 6-2900 Other Marketing & Sales Exp. 6-1400 Salary of General & Adm Expense 6-1500 Electricity & Water Expense 6-1600 Office Supplies Expense 6-1700 Telephone Expense 6-1800 Bank Adm. Charge 6-1900 Other General & Adm Expense 9-1000 Interest Expense 9-99999 Income Tax Other incomes dan expenses Net income CV Gumarang Jaya Lestari Income Statement For the Year Ended December 31 st , 2007 Total expenses 8-1000 Interest Income 8-2000 Gain of Sale Investment 8-3000 Other Miscellaneous Income 6-2100 Advertising Expense 6-2200 Deprec. Expense of Vehicles 6-2300 Freight Out 6-2400 Bad Debts Expense 480,107,000 Rp 125,000,000 Rp (5,826,700) Rp 319,750 Rp 599,600,050 Rp 356,180,000 Rp 2,020,250 Rp (3,130,000) Rp (355,070,250) Rp 244,529,800 Rp 2,325,000 Rp 1,910,000 Rp 1,635,000 Rp 62,750,000 Rp 3,265,000 Rp 3,110,000 Rp 2,700,000 Rp 2,537,000 Rp 1,394,000 Rp 4,000,000 Rp 1,100,000 Rp 368,500 Rp 588,745 Rp 150,000 Rp 1,175,000 Rp (89,008,245) Rp 155,521,555 Rp 794,745 Rp 1,500,000 Rp 133,700 Rp (14,650,000) Rp (26,000,000) Rp (38,221,555) Rp 117,300,000 Rp CV Gumarang Jaya Lestari Income Statement For the Year Ended December 31 st , 2007 117,300,000 Rp (25,100,000) Rp Ending capital, 31 Desember 2007 Add : Net income Less : Withdrawal CV Gumarang Jaya Lestari Income Statement For the Year Ended December 31 st , 2007 Begining capital, 30 November 2007 225,000,000 Rp 92,200,000 Rp 317,200,000 Rp CV Gumarang Jaya Lestari Income Statement For the Year Ended December 31 st , 2007 Current assets 1-1101 Cash 4,691,650 Rp 1-1102 BCA 58,301,545 Rp 1-1103 Petty Cash 750,000 Rp 1-1199 Undeposited Funds 10,000,000 Rp 1-1201 Accounts Receivable 54,553,500 Rp 1-1202 Allowance for Bad Debts (3,818,745) Rp 1-1203 Employee Receivable - Rp 1-1301 Merchandise of Inventory 21,667,500 Rp 1-1302 Office Supplies 500,000 Rp 1-1401 VAT In (Purchase Tax) - Rp 1-1402 Prepaid Rent 3,450,000 Rp 1-1403 Prepaid Insurance 2,875,000 Rp 1-1404 Prepaid Tax Article 25 5,270,000 Rp 1-1405 Prepaid Tax Article 23 180,000 Rp 1-2100 Marketable Securities 6,500,000 Rp Total current assets Fixed assets 1-3100 Land 100,000,000 Rp 1-3201 Building Cost Value 150,000,000 Rp 1-3202 Accum. Depec. Building (52,660,000) Rp 1-3301 Meuble & Equipment Cost 80,000,000 Rp 1-3302 Accum. Deprec. Meuble & Equip. (32,135,000) Rp 1-3401 Vehicles Cost Value 40,000,000 Rp 1-3402 Accum. Deprec. Vehicles (12,100,000) Rp Total fixed assets Total Assets CV Gumarang Jaya Lestari Balance sheet 31 st December 2007 Liabilities 2-1101 Account Payable 38,192,500 Rp 2-1201 VAT Out (Sales Tax Payable) 2,882,950 Rp 2-1221 Tax Payable Article 21 180,000 Rp 2-1223 Tax Payable Article 23 5,270,000 Rp 2-1229 Tax Payable Article 29 20,550,000 Rp 2-1302 Salaries Payable 5,250,000 Rp 2-1303 Electric & Water Payable 275,000 Rp 2-1304 Telephone Payable 225,000 Rp 2-2100 Bank Intan Payable (15 Years) 48,000,000 Rp Total Liabilities 164,920,450 Rp Owner's equity 3-0100 Mr. Gumarang Capital 273,105,000 Rp 438,025,450 Rp Total Liabilities dan Owner's equity CV Gumarang Jaya Lestari Balance sheet 31 st December 2007 120,825,450 Rp 317,200,000 Rp 438,025,450 Rp CV Gumarang Jaya Lestari Balance sheet 31 st December 2007