Jl. Khatib Sulaiman No.

17 Lauzia Fadhila N
PADANG
20059218
Account: Account Number:
GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,000,000.00

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 93,711,471.25
31 Cash Receipt Journal CRJ 573,160,177.60 666,871,648.85
31 Cash Payment Journal CPJ 375,777,802.63 291,093,846.22

Account: Account Number:

GENERAL LEDGER
Marketable Securities 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 53,040,000.00
31 Cash Payment Journal CPJ 104,040,000.00 157,080,000.00
31 Cash Receipt Journal CRJ 104,040,000.00 53,040,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Accounts Receivable 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 161,150,000.00
31 Sales Journal SJ 319,431,337.50 480,581,337.50
31 Cash Receipt Journal CRJ 360,000,657.50 120,580,680.00
31 Memorial Journal MJ 4,408,800.00 116,171,880.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Allowance for Uncollectible Accounts 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,848,875.00

Account: Account Number:

GENERAL LEDGER
Employee Receivable 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 500,000.00
31 Cash Receipt Journal CRJ 500,000.00 -
31 Cash Payment CPJ 1,750,000.00 1,750,000.00

Account: Account Number:

GENERAL LEDGER
Other Receivable 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 191,650,000.00
31 Cash Receipt Journal CRJ 75,595,906.72 116,054,093.28
31 Purches Journal PJ 151,635,000.00 267,689,093.28
31 Sales Journal SJ 231,108,026.61 36,581,066.67
31 Memorial Journal MJ 3,105,882.35 39,686,949.02
31 Memorial Journal MJ 3,100,000.00 36,586,949.02
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Office Supplies 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 28,700,000.00
31 Cash Payment Journal CPJ 662,500.00 29,362,500.00

Account: Account Number:

GENERAL LEDGER
Value Added Tax - In (VAT-In) 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,446,000.00
31 Cash Payment Journal CPJ 6,446,000.00 -
31 Purchase Journal PJ 15,163,500.00 15,163,500.00
31 Memorial Journal MJ 310,000.00 14,853,500.00

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42,790,000.00
31 Cash Receipt Journal CRJ 1,050,000.00 43,840,000.00
31 Cash Payment Journal CPJ 4,300,000.00 48,140,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Prepaid Rent 1-1111
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 90,000,000.00
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Account: Account Number:

GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 200,000,000.00

Account: Account Number:

GENERAL LEDGER
Vehicles 1-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 135,000,000.00

Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Vehicles 1-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 63,281,250.00
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Account: Account Number:

GENERAL LEDGER
Equipment 1-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 817,000,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Equipment 1-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 531,625,000.00

Account: Account Number:

GENERAL LEDGER
Building in Process 1-3100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 758,000,000.00
31 Cash Payment Journal CPJ 125,000,000.00 883,000,000.00

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 73,000,000.00
31 Purchase Journal PJ 166,798,500.00 239,798,500.00
31 Cash Paymant Journal CPJ 102,096,100.00 137,702,400.00
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31 Memorial Journal MJ 3,410,000.00 134,292,400.00

Account: Account Number:

GENERAL LEDGER
Insurance Liability 2-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,836,240.00
31 Cash Receipt Journal CRJ 189,800.00 3,026,040.00
31 Sales Journal SJ 579,625.00 3,605,665.00
31 Memorial Journal MJ 8,000.00 3,597,665.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Wages & Salaries Payable 2-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Electricity, Telephone & Water Payable 2-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Value Added Tax - Out (VAT - Out) 2-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 21,115,000.00
31 Cash Receipt Journal CRJ 9,508,980.00 30,623,980.00
31 Cash Payment Journal CPJ 21,115,000.00 9,508,980.00
 Jl. Khatib Sulaiman No. 17
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31 Sales Journal SJ 29,039,212.50 38,548,192.50
31 Memorial Journal MJ 400,800.00 38,147,392.50

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 Memorial Journal MJ 3,500,000.00 3,500,000.00
31 Cash Payment Journal CPJ 375,000.00 3,125,000.00
31 Cash Payment Journal CPJ 2,875,000.00 6,000,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Dividend Payable 2-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 Memorial Journal MJ 31,500,000.00 31,500,000.00

Account: Account Number:

GENERAL LEDGER
Other Current Liabilities 2-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 300,506,888.76
31 Cash Payment Journal CPJ 941,938.74 299,564,950.01
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Common Stock 3-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 125,000,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Retained Earnings 3-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,030,305,281.28

Account: Account Number:

GENERAL LEDGER
Dividend 3-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 Memorial Journal MJ 35,000,000.00 35,000,000.00

Account: Account Number:

GENERAL LEDGER
Income Summary 3-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,418,120,000.00
31 Cash Receipt Journal CRJ 94,900,000.00 1,513,020,000.00
31 Sales Journal SJ 289,812,500.00 1,802,832,500.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Sales Discounts 4-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 21,271,800.00
31 Cash Receipt Journal CRJ 6,865,219.90 28,137,019.90

Account: Account Number:

GENERAL LEDGER
Sales Returns 4-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 32,616,760.00
31 Memorial Journal MJ 4,000,000.00 36,616,760.00

Account: Account Number:

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 709,060,000.00
31 Cash Receipt Journal CRJ 75,595,906.72 784,655,906.72
31 Cash Payment Journal CPJ 5,104,805.00 779,551,101.72
 Jl. Khatib Sulaiman No. 17
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31 Sales Journal SJ 231,108,026.61 1,010,659,128.33
31 Memorial Journal MJ 3,105,882.35 1,007,553,245.98

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50,000,000.00
31 Cash Payment Journal CPJ 7,000,000.00 57,000,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Uncollectible Accounts 6-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Depreciation Expense - Vehicles 6-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Advertising Expense 6-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,375,000.00
31 Cash Payment Journal CPJ 240,000.00 1,615,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000,000.00
31 Cash Payment Journal CPJ 16,500,000.00 181,500,000.00

Account: Account Number:

GENERAL LEDGER
Electricity, Water & Telephone Expense 6-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7,470,000.00
31 Cash Payment Journal CPJ 1,750,000.00 9,220,000.00

Account: Account Number:

GENERAL LEDGER
Maintenance Expense 6-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,221,000.00
31 Cash Payment Journal CPJ 1,075,000.00 2,296,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
News Paper & Tabloids Expense 6-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 858,000.00
31 Cash Payment Journal CPJ 178,000.00 1,036,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Income Tax Expense 6-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 Cash Receipt Journal CJR 104,040.00 104,040.00

Account: Account Number:

GENERAL LEDGER
Depreciation Expense - Equipment 6-2105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Supplies Expense 6-2106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Other General & Administrative Expense 6-2107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 325,000.00
31 Cash Payment Journal CPJ 175,000.00 500,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,652,000.00

Account: Account Number:

GENERAL LEDGER
Dividend Revenue 8-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,600,000.00
31 Cash Receipt Journal CRJ 7,000,000.00 13,600,000.00

Account: Account Number:

GENERAL LEDGER
Gain on Sales of Marketable Securities 8-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 27,800,000.00
31 Cash Receipt Journal CRJ 5,040,000.00 32,840,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Other Income 8-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 354,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Bank Charges 9-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000.00

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 36,940,503.79
31 Cash Payment Journal CPJ 3,005,068.89 39,945,572.68

Account: Account Number:

GENERAL LEDGER
Loss on Sales of Marketable Securities 9-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,500,000.00
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Other Expense 9-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 254,000.00
 Jl. Khatib Sulaiman No. 17
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CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

PT. METEOR ABADI 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 77,000,000.00
31 Sales Journal SJ 126,863,220.00 203,863,220.00
31 Cash Receipt Journal CRJ 167,366,622.00 36,496,598.00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

CV. AGUNG SAKTI 002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 49,500,000.00
31 Sales Journal SJ 125,113,477.50 174,613,477.50
31 Cash Receipt Journal CRJ 119,475,922.50 55,137,555.00
31 Memorial Journal MJ 4,408,800.00 50,728,755.00
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.
PT PUNCAK JAYA 003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 34,650,000.00
31 Sales Journal 67,454,640.00 102,104,640.00
31 Cash Receipt Journal CRJ 73,158,112.50 28,946,527.50
 Jl. Khatib Sulaiman No. 11
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VENDOR'S NAME VENDOR ACCOUNT NO.

PT. SEPOI JAYA SELALU 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 73,000,000.00
31 Purchase Journal PJ 166,798,500.00 239,798,500.00
31 Cash Payment Journal CPJ 102,096,100.00 137,702,400.00
31 Memorial Journal MJ 3,410,000.00 134,292,400.00

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

 BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
 PT. MITRA BESTARI
TRIAL BALANCE
December 31, 2009

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash 5,000,000.00
1-1101 Cash In Bank 291,093,846.22
1-1102 Marketable Securities 53,040,000.00
1-1103 Accounts Receivable 116,171,880.00
1-1104 Allowance for Uncollectible Accounts 6,848,875.00
1-1105 Employee Receivable 1,750,000.00
1-1106 Other Receivable -
1-1107 Merchandise Inventory 36,586,949.02
1-1108 Office Supplies 29,362,500.00
1-1109 Value Added Tax - In (VAT-In) 14,853,500.00
1-1110 Prepaid Income Tax 48,140,000.00
1-1111 Prepaid Rent 90,000,000.00
1-2100 Land 200,000,000.00
1-2101 Vehicles 135,000,000.00
1-2102 Accumulated Depreciation - Vehicles 63,281,250.00
1-2103 Equipment 817,000,000.00
1-2104 Accumulated Depreciation - Equipment 531,625,000.00
1-3100 Building in Process 883,000,000.00
2-1100 Accounts Payable 134,292,400.00
2-1101 Insurance Liability 3,597,665.00
2-1102 Wages & Salaries Payable -
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
2-1103 Electricity, Telephone & Water Payable -
2-1104 Value Added Tax - Out (VAT - Out) 38,147,392.50
2-1105 Income Tax Payable 6,000,000.00
2-1106 Dividend Payable 31,500,000.00
2-1107 Other Current Liabilities -
2-2100 Bank Loan 299,564,950.01
3-1000 Common Stock 125,000,000.00
3-1001 Retained Earnings 1,030,305,281.28
3-1002 Dividend 35,000,000.00
3-1003 Income Summary -
4-1000 Sales 1,802,832,500.00
4-1001 Sales Discounts 28,137,019.90
4-1002 Sales Returns 36,616,760.00
5-1000 Cost of Good Sold 1,007,553,245.98
6-1100 Wages & Salaries Expense 57,000,000.00
6-1101 Uncollectible Accounts -
6-1102 Depreciation Expense - Vehicles -
6-1103 Advertising Expense 1,615,000.00
6-1104 Rent Expense -
6-2100 Wages & Salaries Expense 181,500,000.00
6-2101 Electricity, Water & Telephone Expense 9,220,000.00
6-2102 Maintenance Expense 2,296,000.00
6-2103 News Paper & Tabloids Expense 1,036,000.00
6-2104 Income Tax Expense 104,040.00
 ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
6-2105 Depreciation Expense - Equipment -
6-2106 Supplies Expense -
6-2107 Other General & Administrative Expense 500,000.00
8-1000 Interest Revenue 3,652,000.00
8-1001 Dividend Revenue 13,600,000.00
8-1002 Gain on Sales of Marketable Securities 32,840,000.00
8-1003 Other Income 354,000.00
9-1000 Bank Charges 165,000.00
9-1001 Interest Expense 39,945,572.68
9-1002 Loss on Sales of Marketable Securities 1,500,000.00
9-1003 Other Expense 254,000.00

4,123,441,314 4,123,441,314

Lauzia Fadhila N
20059218