...................

NERACA SALDO PENUTUPAN

..................

Account Debit Credit

Account Name
Number (Rp) (Rp)
 PD ANGKASA
JURNAL PENUTUP
31 DECEMBER 2010

Date Description Pos Ref Debit (Rp) Credit (Rp)

2010
Des 31 Income summary 1,509,305,680
Sales retur 50,000,000
Cost of goods sold 1,226,509,000
Freigt paid 8,800,000
Advertising expense 4,875,000
Telp & Electricity Expense 8,700,000
Store supplies expense 10,600,000
Bad debt expenses 31,575,000
Depreciation expenses 17,750,000
Insurance expenses 15,550,000
Rent expenses 25,800,000
Wages & salaries 39,800,000
Other operating expenses 9,800,000
Interest expenses 12,480,000
Bank service charge 6,850,000
Income tax expenses 40,216,680

Sales 1,601,300,000
interest revenue 11,420,000
Income summary 1,612,720,000

Capital stock 26,200,000

Dividen 26,200,000

Income summary 103,414,320

Capital stock 103,414,320

TOTAL 3,251,640,000 3,251,640,000

 PD ANGKASA
LAPORAN PERUBAHAN MODAL
31 December 2010

SALDO
KETERANGAN Rp
Rp
Modal awal 365,250,000
(+/-)
Net frofit 103,414,320
Divident (26,200,000)

Penambahan terhadap modal 77,214,320

Modal akhir (31 december 2010) 442,464,320
 PD. ANGKASA
LAPORAN ARUS KAS
31 DECEMBER 2010

SALDO
KETERANGAN Rp
Rp
Cash flow from operating activities
Net Income 103,414,320
Account receivable (623,700,000)
Allowance for doubtful debt 23,675,000
Merchandise inventory (80,391,000)
Store supplies 4,950,000
Prepaid insurance 1,250,000
Prepaid rent 2,500,000
Account payable 736,780,000
Expense payable 25,000
Income tax payable 40,216,680
PPN Payable 4,020,000
Total Net Income 109,325,680
Net cash flow from operating activities 212,740,000

Cash flow from investing activities

Equipment accum dep 1,250,000
Net cash flows from investing activities 1,250,000

Cash flow from financing activities

Bank permata loan 16,000,000
Divident (800,000)
Historical balancing account 37,970,000
Net cash flow from financing activities (54,770,000)

Net increase / Decrease for the period 159,220,000

Cash at beginning of the period 51,320,000
Cash at the end of the period 210,540,000
 PD ANGKASA
BALANCE SHEET
BULAN DECEMBER 2010

ASSETS LIABILITY & EQUITY

Balance
DESCRIPTION Rp DESCRIPTION Rp
Rp
Current Asset Current Liability
Cash in bank 204,590,000 Account payable
Petty cash 5,950,000 expense payable
Account Receivable 709,500,000 Income tax payable
Allowance for doubtful debt (35,475,000) 674,025,000 PPN Payable
Merchandise inventori 600,391,000 PPN Outcome
Store supplies 4,850,000 PPN Income
Prepaid insurance 14,050,000 Total Current Liability
Prepaid rent 18,800,000
Prepaid Tax - Long Term Liability
Total Current asset 1,522,656,000 Bank Permata Loan 285,000,000
Fixed Asset Total Long Term Liability
Equipment at cost 63,300,000 Total Liability
Equipment accum dep (17,750,000) Equity
Total Fixed Asset 45,550,000 Stoc Capital

Total ASSET 1,568,206,000 Total LIABILITY & EQUITY

LIABILITY & EQUITY
Balance
Rp

806,080,000
3,925,000
25,216,680
5,520,000
0
0
840,741,680

285,000,000
1,125,741,680

442,464,320

1,568,206,000
 PD Angkasa
INCOME STATEMENT
Untuk periode yang berakhir 31 desember 2010

KETERANGAN Rp Rp Rp

REVENUES
SALES 1,601,300,000
SALES RETURN (50,000,000)
TOT. REVENUES 1,551,300,000

COST OF SALES
COST OF GOODS SOLD 1,226,509,000
FREIGHT PAID 8,800,000
TOT. COST OF SALES 1,235,309,000

GROSS FROFIT 315,991,000

OPERATING EXPENSES
Advertising expense 4,875,000
Telp & Electricity Expense 8,700,000
Store supplies expense 10,600,000
Bad debt expenses 31,575,000
Depreciation expenses 17,750,000
Insurance expenses 15,550,000
Rent expenses 25,800,000
Wages & salaries 39,800,000
Other operating expenses 9,800,000
TOT. OPERATING EXPENSES 164,450,000
OPERATING FROFIT 151,541,000
OTHER REVENUES & GAINS
INTEREST REVENUE 11,420,000
TOT. OTHER REVENUES & GAINS 11,420,000

OTHER EXPENSES & LOSSES

INTEREST EXPENSES 12,480,000
BANK SERVICE CHARGE 6,850,000
TOT. OTHER EXPENSES & LOSSES 19,330,000
(7,910,000)
NET FROFIT B4 INCOME TAX EXPENSES 143,631,000
INCOME TAX EXPENSES 40,216,680
NET FROFIT AFTER INCOME TAX EXP 103,414,320
 PD Angkasa
NERACA LAJUR
31-Dec-10

Account Trial Balance Adjustment Trial Balance after AJP Income Statement Balance Sheet
Account Name
Number Debit (Rp) Credit (Rp) Debit (Rp) Credit (Rp) Debit (Rp) Credit (Rp) Debit (Rp) Credit (Rp) Debit (Rp) Credit (Rp)
11100 Cash in bank 199,520,000 5,070,000 204,590,000 0 0 204,590,000 0
11200 Petty cash 5,950,000 5,950,000 0 0 5,950,000 0
11300 Account Receivable 709,500,000 709,500,000 0 0 709,500,000 0
11400 Allowance for doubtful debt 19,000,000 16,475,000 35,475,000 0 0 0 35,475,000
11500 Merchandise inventori 600,391,000 600,391,000 0 0 600,391,000 0
11600 Store supplies 10,700,000 5,850,000 4,850,000 0 0 4,850,000 0
11700 Prepaid insurance 15,300,000 1,250,000 14,050,000 0 0 14,050,000 0
11800 Prepaid rent 21,300,000 2,500,000 18,800,000 0 0 18,800,000 0
11900 Prepaid Tax 15,000,000 15,000,000 0 0 0 0 0
12100 Equipment at cost 63,300,000 63,300,000 0 0 63,300,000 0
12110 Equipment accum dep 16,500,000 1,250,000 17,750,000 0 0 0 17,750,000
21100 Account payable 806,080,000 806,080,000 0 0 0 806,080,000
21200 expense payable 425,000 3,500,000 3,925,000 0 0 0 3,925,000
21300 Income tax payable 25,216,680 25,216,680 0 0 0 25,216,680
21400 PPN Payable 5,520,000 5,520,000 0 0 0 5,520,000
21500 PPN Outcome 104,800,000 104,800,000 0 0 0 0 0 0
21600 PPN Income 99,280,000 99,280,000 0 0 0 0 0 0
22100 Bank permata loan 285,000,000 285,000,000 0 0 0 285,000,000
31100 Capital stock 365,250,000 365,250,000 0 0 0 365,250,000
31200 Dividend 26,200,000 26,200,000 0 0 26,200,000 0
31300 Income summary 0 0 0 0 0 0
41100 Sales 1,601,300,000 1,601,300,000 0 1,601,300,000 0 0
41200 Sales retur 50,000,000 50,000,000 50,000,000 0 0 0
51100 Cost of goods sold 1,226,509,000 1,226,509,000 1,226,509,000 0 0 0
51200 Freigt paid 8,800,000 8,800,000 8,800,000 0 0 0
61000 Advertising expense 4,875,000 4,875,000 4,875,000 0 0 0
61100 Telp & Electricity Expense 8,700,000 8,700,000 8,700,000 0 0 0
61200 Store supplies expense 4,750,000 5,850,000 10,600,000 10,600,000 0 0 0
61300 Bad debt expenses 15,100,000 16,475,000 31,575,000 31,575,000 0 0 0
61400 Depreciation expenses 16,500,000 1,250,000 17,750,000 17,750,000 0 0 0
61500 Insurance expenses 14,300,000 1,250,000 15,550,000 15,550,000 0 0 0
61600 Rent expenses 23,300,000 2,500,000 25,800,000 25,800,000 0 0 0
61700 Wages & salaries 36,300,000 3,500,000 39,800,000 39,800,000 0 0 0
61800 Other operating expenses 9,800,000 9,800,000 9,800,000 0 0 0
81100 Interest revenue 6,100,000 5,320,000 11,420,000 0 11,420,000 0 0
91100 Interest expenses 12,480,000 12,480,000 12,480,000 0 0 0
91200 Bank service charge 6,600,000 250,000 6,850,000 6,850,000 0 0 0
91300 Income tax expenses 40,216,680 40,216,680 40,216,680 0 0 0
3,204,455,000 3,204,455,000 181,161,680 181,161,680 3,156,936,680 3,156,936,680 1,509,305,680 1,612,720,000 0 0
Net Frofit 103,414,320 0 103,414,320
1,647,631,000 1,647,631,000
 PD ANGKASA
JURNAL PENYESUAIAN
December 2010

Evidence Acc Debit Credit

Date Description
Number Ref (Rp) (Rp)
2010
Des 31 BM12-1 Cash in bank 11100 5,070,000
Bank service charge 91200 250,000
Interest revenue 81100 5,320,000
BM12-2 Store supplies expense 61200 5,850,000
Store supplies 11600 5,850,000
Rent expense 61600 2,500,000
Prepaid rent 11800 2,500,000
Insurance expense 61500 1,250,000
Prepaid Insurance 11700 1,250,000
Bad debt expense 61300 16,475,000
Allowance for doubtful debt 11400 16,475,000
BM12-3 Depreciation expense 61400 1,250,000
Equipment accum dept 12110 1,250,000
Wages & Salaries 61700 3,500,000
Expense payable 21200 3,500,000
BM12-4 PPN Outcome 21500 104,800,000
PPN Income 21600 99,280,000
PPN Payable 21400 5,520,000
Income tax expense 91300 40,216,680
Income tax Payable 21300 25,216,680
Prepaid Tax 11900 15,000,000
Jumlah 181,161,680 181,161,680

Rekapitulasi : Account No Debet Kredit

11100 5,070,000
11400 16,475,000
11600 5,850,000
11700 1,250,000
11800 2,500,000
11900 15,000,000
12110 1,250,000
21200 3,500,000
21300 25,216,680
21400 5,520,000
21500 104,800,000
21600 99,280,000
61200 5,850,000
61300 16,475,000
61400 1,250,000
61500 1,250,000
61600 2,500,000
61700 3,500,000
81100 5,320,000
91200 250,000
91300 40,216,680
181,161,680 181,161,680
 ...................
NERACA SALDO
..................

Account Debit Credit

Account Name
Number (Rp) (Rp)
 DAFTAR SALDO ACCOUNT RECEIVABLE
TANGGAL . . . . . . . . . . .

Nama No. Faktur Tanggal Termin Saldo (RP)

DAFTAR SALDO ACCOUNT PAYABLE

TANGGAL . . . . . . . . . . .

Nama No. Faktur Tanggal Termin Saldo (RP)

 PD ANGKASA
BUKU BESAR PEMBANTU PIUTANG DAGANG
31 DEC 2010

Nama : TECHNO COMPUTER Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 34,100,000
DES 3 Pelunasan 34,100,000 0
18 penjualan 188,100,000 188,100,000

Nama : TRANS COMPUTER Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 28,600,000
DES 6 penjualan 286,000,000 314,600,000
7 retur penjualan 55,000,000 259,600,000
12 pelunasan 180,400,000 79,200,000
14 pelunasan 28,600,000 50,600,000

Nama : MEGA KOMPUTER Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 19,800,000
DES 25 Pelunasan 19,800,000 0
27 penjualan 467,500,000 467,500,000
Nama : PRIMA KOMPUTER Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 3,300,000
DES
 PD ANGKASA
BUKU BESAR PEMBANTU UTANG DAGANG
31 DEC 2010

Nama : PT MAKMUR JAYA Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 23,100,000
DES 9 Pelunasan 23,100,000 0
22 Pembelian 439,560,000 439,560,000

Nama : CV SETIA ABADI Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 17,600,000
DES 23 Pelunasan 17,600,000 0
29 Pembelian 366,520,000 366,520,000

Nama : PT LODAN Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 28,600,000
DES 6 Pelunasan 28,600,000 0
10 Pembelian 331,100,000 331,100,000
11 retur pembelian 45,100,000 286,000,000
18 Pelunasan 286,000,000 0
 PD ANGKASA
KARTU PERSEDIAAN
NAMA PERSEDIAAN : IBM P-230 (I230P)

MASUK KELUAR SALDO

TANGGAL KETERANGAN
UNIT HARGA/UNIT JUMLAH UNIT HARGA/UNIT JUMLAH UNIT HARGA/UNIT
SALDO 20 16,000,000
06/12/2009 PENJUALAN 9 16,000,000 144,000,000 11 16,000,000
07/12/2009 RETUR PENJUALAN 2 16,000,000 32,000,000 0 13 16,000,000
10/12/2009 PEMBELIAN 11 16,000,000 176,000,000 0 24 16,000,000
11/12/2009 RETUR PEMBELIAN 0 1 16,000,000 16,000,000 23 16,000,000
13/12/2009 PENJUALAN 0 7 16,000,000 112,000,000 16 16,000,000
18/12/2009 PENJUALAN 0 6 16,000,000 96,000,000 10 16,000,000
22/12/2009 PEMBELIAN 13 16,200,000 210,600,000 0 23 16,113,000
27/12/2009 PENJUALAN 0 15 16,113,000 241,695,000 8 16,113,000
29/12/2009 PEMBELIAN 12 16,400,000 196,800,000 0 20 16,285,200

NAMA PERSEDIAAN : ACER P-60 (A60PC)

MASUK KELUAR SALDO

TANGGAL KETERANGAN
UNIT HARGA/UNIT JUMLAH UNIT HARGA/UNIT JUMLAH UNIT HARGA/UNIT
SALDO 16 12,500,000
06/12/2009 PENJUALAN 7 12,500,000 87,500,000 9 12,500,000
07/12/2009 RETUR PENJUALAN 1 12,500,000 12,500,000 0 10 12,500,000
10/12/2009 PEMBELIAN 10 12,500,000 125,000,000 0 20 12,500,000
11/12/2009 RETUR PEMBELIAN 0 2 12,500,000 25,000,000 18 12,500,000
13/12/2009 PENJUALAN 0 8 12,500,000 100,000,000 10 12,500,000
18/12/2009 PENJUALAN 0 4 12,500,000 50,000,000 6 12,500,000
22/12/2009 PEMBELIAN 15 12,600,000 189,000,000 0 21 12,571,400
27/12/2009 PENJUALAN 0 10 12,571,400 125,714,000 11 12,571,400
29/12/2009 PEMBELIAN 11 12,400,000 136,400,000 0 22 12,485,700
LDO
JUMLAH
320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
256,000,000
160,000,000
370,599,000
128,904,000
325,704,000

LDO
JUMLAH
200,000,000
112,500,000
125,000,000
250,000,000
225,000,000
125,000,000
75,000,000
263,999,400
138,285,400
274,685,400
 PD ANGKASA
LEDGER
31 DEC 2010
Nama : Cash In Bank Nomor : 1-100
Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 41,520,000
Des 31 JPn.K 536,300,000 577,820,000
JPg.K 378,300,000 199,520,000
Jpy 5,070,000 204,590,000

Nama : Petty Cash Nomor : : 1-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 9,800,000
Des 31 JKK 3,850,000 5,950,000

Nama : Account Receivable Nomor : 1-300

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 85,800,000
Des 31 JPg 941,600,000 1,027,400,000
JU 55,000,000 972,400,000
JPn.K 262,900,000 709,500,000

Nama : Allowance for Doubtful Debt Nomor : 1,400

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 11,800,000
Des 31 Jpu.K 7,200,000 19,000,000
Jpy 16,475,000 35,475,000
Nama : Merchandise Inventory Nomor : 1-1500
Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 520,000,000
Des 31 J.Pb 1,033,800,000 1,553,800,000
JU 953,409,000 600,391,000

Nama Store Supplies Nomor : 1-1600

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 9,800,000
Des 31 JKK 900,000 10,700,000
Jpy 5,850,000 4,850,000

Nama Prepaid Insurance Nomor : 1-1700

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 15,300,000
Des 31 Jpy 1,250,000 14,050,000

Nama Prepaid Rent Nomor : 1-1800

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 21,300,000
Des 31 Jpy 2,500,000 18,800,000
Nama Prepaid Tax Nomor : 1

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 15,000,000
Des 31 Jpy 15,000,000 0

Nama Equipment at cost Nomor :

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 63,300,000
Des

Nama Equipment Accumulated Depreciation Nomor : 1-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 16,500,000
Des 31 Jpy 1,250,000 17,750,000

Nama Account Payable Nomor : 2-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 69,300,000
Des 31 JPb 1,137,180,000 1,206,480,000
 JU 45,100,000 1,161,380,000
JPgK 355,300,000 806,080,000

Nama :Expense Payable Nomor : 2-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 3,900,000
Des 31 JPgK 2,500,000 1,400,000
JKK 975,000 425,000

Nama Income tax payable Nomor : 2-1300

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010
Des 31 Jpy 25,216,680 25,216,680

Nama PPN Payable Nomor : 2-1400

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 1,500,000
Des 31 JPgK 1,500,000 0

Nama PPN Outcome Nomor : 2-1500

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 0
Des 31 JPj 85,600,000 85,600,000
 JPnK 24,200,000 109,800,000
JU 5,000,000 104,800,000
Jpy 104,800,000 0

Nama PPN Income Nomor : 2-1600

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010
Des 31 JPb 103,380,000 103,380,000
JU 4,100,000 99,280,000
Jpy 99,280,000 0

Nama Bank Permata Loan Nomor : 73,082

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 301,000,000
Des 31 JPgK 16,000,000 285,000,000

Nama Capital Stock Nomor : 3-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 365,250,000
Des 31 JPnt 103,414,320 468,664,320
JPnt 26,200,000 442,464,320

Nama : Deviden Nomor : 3-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 25,400,000
Des 31 JKK 800,000 26,200,000
JPnt 26,200,000 0

Nama : Income summary Nomor : 3-1300

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010
Des 31 JPnt 1,509,305,680 1,509,305,680
1,612,720,000 103,414,320
103,414,320 0

Nama : Sales Nomor : 4-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 503,300,000
Des 31 JPj 856,000,000 1,359,300,000
JPnK 242,000,000 1,601,300,000
JPnt 1,601,300,000 0

Nama : Sales Return Nomor : 4-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 0
Des 31 JU 50,000,000 50,000,000
JPnt 50,000,000 0

Nama : Cost Of Goods Sold Nomor : 5-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
 Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 314,100,000
Des 31 JU 912,409,000 1,226,509,000
JPnt 1,226,509,000 0

Nama : Freight Paid Nomor : 5-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 8,800,000
Des 31 JPnt 8,800,000 0

Nama : Advertising Expense Nomor : 6-1000

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 saldo 4,200,000
Des 31 JKK 675,000 4,875,000
JPnt 4,875,000 0

Nama : Telephone & Electricity Expense Nomor : 6-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 saldo 8,700,000
Des 31 JPnt 8,700,000 0

Nama : Store supplies expenses Nomor : 6-1200

 Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 saldo 4,750,000
Des 31 Jpy 5,850,000 10,600,000
JPnt 10,600,000 0

Nama : Bad debt expense Nomor : 6-1300

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 15,100,000
Des 31 Jpy 16,475,000 31,575,000
JPnt 31,575,000 0

Nama : Depreciation expense Nomor : 6-1400

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 16,500,000
Des 31 Jpy 1,250,000 17,750,000
JPnt 17,750,000 0

Nama : Insurance expense Nomor : 6-1500

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 14,300,000
Des 31 Jpy 1,250,000 15,550,000
JPnt 15,550,000 0
Nama : Rent expense Nomor : 6-1600

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 23,300,000
Des 31 Jpy 2,500,000 25,800,000
JPnt 25,800,000 0

Nama Wages and Salaries Nomor : 6-1700

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 36,300,000
Des 31 Jpy 3,500,000 39,800,000
JPnt 39,800,000 0

Nama Other Operating Expense Nomor : 6-1800

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 9,300,000
Des 31 JKK 500,000 9,800,000
JPnt 9,800,000 0

Nama : Interest revenue Nomor : 8-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 6,100,000
Des 31 Jpy 5,320,000 11,420,000
JPnt 11,420,000 0
Nama Interest Expense Nomor : 9-1100

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 9,480,000
Des 31 JPgK 3,000,000 12,480,000
Jpy
JPnt

Nama Bank Servise Charge Nomor : 9-1200

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010 Saldo 6,600,000
Des 31 Jpy
JPnt

Nama : Income tax expense Nomor : 9-1300

Balance
Date Description Pos Ref Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2010
Des 31 Jpy
JPnt
 PD ANGKASA
PETTY CASH JOURNAL
BULAN DESEMBER 2010

Evidence Debit
Date Number
Description
Account Acc No
Des 2 V12-1 Pembuatan Brosur Advertising Expense 6-1000
4 V12-2 Pembayaran Rek. Listrik & telepon Expense Payable 2-1200
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600
17 V12-4 Pembayaran deviden Dividend 3-1200
26 V12-5 Perbaikan toko Other Operating Expense 6-1800

Recapitulation
Account No
1-1200
1-1600
2-1200
3-1200
6-1000
6-1800
Debit Credit
Total (Rp) Petty Cash (Rp)
675,000 675,000
975,000 975,000
900,000 900,000
800,000 800,000
500,000 500,000
3,850,000 3,850,000
(V) ( 1-1200)

Recapitulation
Debet Kredit
3,850,000
900,000
975,000
800,000
675,000
500,000
3,850,000 3,850,000
 PD Angkasa
MEMORIAL JOURNAL
December 2010

Evidence Acc Debit Credit

Date Description
Number Ref (Rp) (Rp)
2010 6 F12-1 Cost of good Sold 5-1100 231,500,000
Des Merchandise Inventory 1-1500 231,500,000

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000

Cost of good Sold 5-1100 44,500,000

11 NK-1 Accounts Payable 2-1100 45,100,000

Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000

13 KN-01 Cost Of Good sold 5-1100 212,000,000

Merchandise Inventory 1-1500 212,000,000

18 F12-2 Cost Of Good sold 5-1100 146,000,000

Merchandise Inventory 1-1500 146,000,000

27 F12-3 Cost Of Good sold 5-1100 367,409,000

Merchandise Inventory 1-1500 367,409,000

Total 1,101,509,000 1,101,509,000

Recapitulation
Account No Debet Kredit
1-1300 55,000,000
1-1500 953,409,000
2-1100 45,100,000
2-1500 5,000,000
2-1600 4,100,000
4-1200 50,000,000
5-1100 912,409,000
1,012,509,000 1,012,509,000
 PD ANGKASA
SALES JOURNAL
BULAN DESEMBER 2010

Debit Credit
Date Faktur No. Description Pos Ref Accounts Receivable Sales
(Rp) (Rp)
2010 6 F12-1 TRANS COMPUTER 286,000,000 260,000,000
Des 18 F12-2 TECHNO COMPUTER 188,100,000 171,000,000
27 F12-3 MEGA COMPUTER 467,500,000 425,000,000
941,600,000 856,000,000
( 1-1300 ) (4-1100 )

RECAPITULATION
Debit
Total
Account Number
(Rp)
( 1-1300 ) 941,600,000
Total 941,600,000
 Credit
Freight Collcted Vat Out
(Rp) (Rp)
26,000,000
17,100,000
42,500,000
85,600,000
( 2-1500 )

RECAPITULATION
Credit
Total
Account Number
(Rp)
( 2-1500 ) 85,600,000
(4-1100 ) 856,000,000
Total 941,600,000
 PD ANGKASA
PURCHASE JOURNAL
BULAN DESEMBER 2010

Debit
Pos
Date Faktur No. Description Freight Paid Vat in Merchandise Inv
Ref
(Rp) (Rp) (Rp)
2010
DES 10 F05 PT LODAN 30,100,000 301,000,000
22 A17 PD MAKMUR JAYA 39,960,000 399,600,000
29 G11 CV SETIA BUDI 33,320,000 333,200,000
103,380,000 1,033,800,000
( 2-1600 ) ( 1-1500 )

RECAPITULATION
Debit Credit
Total
Account Number Account Number
(Rp)
1-1500 1,033,800,000 2-1100
103,380,000
Total 1,137,180,000 Total
 Credit
Accounts Payable
(Rp)

331,100,000
439,560,000
366,520,000
1,137,180,000
( 2-1100 )

TION
Credit
Total
(Rp)
1,137,180,000
1,137,180,000
 PD ANGKASA
CASH PAYMENT JOURNAL
BULAN DESEMBER 2010

Debit Credit
Evidence Check
Date Description Pos Ref Others Purchase Discount
Number Number Accounts Payable
Accounts Acc No. Total (Rp) (Rp)
2010 1 BKK 12-1 Gaji Nov CP12-001 Expense Payable 2-1200 2,500,000
Des 6 BKK 12-2 PT LODAN CP12-002 28,600,000
9 BKK 12-3 PT MAKMUR JAYA CP12-003 23,100,100
15 BKK 12-4 SETORAN PAJAK CP12-004 PPN Payable 2-1500 1,500,000
18 BKK 12-5 PD LODAN CP12-005 286,000,000
23 BKK 12-6 CV SETIA ABADI CP12-006 17,600,000
30 BKK 12-7 Pembayaran Cicilan CP12-007 Bank Permata Loan 16,000,000
Interest Expense 9-1100 3,000,000
355,300,000 23,000,000
( 2-1100 ) (V)

RECAPITULATION
Debit Credit
Total
Acc No. Acc No.
(Rp)
2-1100 355,300,000 1-1100
2-1200 2,500,000
2-1500 1,500,000
16,000,000
9-1100 3,000,000
Total 378,300,000 Total
 Credit
Cash In Bank
Vat In
No.
2,500,000
28,600,000
23,100,000
1,500,000
286,000,000
17,600,000

19,000,000
378,300,000
( 1-1100 )

RECAPITULATION
Credit
Total
(Rp)
378,300,000
378,300,000
 PD. ANGKASA
CASH RECEIPT JOURNAL
Month : Desember 2010

Debit Credit
Evidence
Date Description Pos Ref Cash In Bank Vat out Sales Discount Account Receivable Others
Number (Rp) (Rp) (Rp) (Rp) Account
2010 3 BKM12-1 Techno Computer 34,100,000 34,100,000
Des 12 BKM12-2 Trans komputer 180,400,000 180,400,000
13 KN01 Penjualan tunai 266,200,000 Sales
PPN Outcome
14 BKM12-3 Trans Computer 28,600,000 28,600,000
20 BKM12-4 Piutang yg tlh dihapuskan 7,200,000 Allowance for Doubtful Debt
25 BKM12-5 Mega Computer 19,800,000 19,800,000

536,300,000 262,900,000
(1- 1100) (1- 1300)

RECAPITULATION
Debit
Total
Acc No.
(Rp)
1- 1100 536,300,000
Total 536,300,000
 Credit
Others
Acc No Total (Rp)

4- 1100 242,000,000
2.- 1500 24,200,000

1- 1400 7,200,000

273,400,000

RECAPITULATION
Credit
Total
Acc No.
(Rp)
1-1400 7,200,000
1-1300 262,900,000
2-1500 24,200,000
4-1100 242,000,000
Total 536,300,000