CV Gumarang Jaya Lestari

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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

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