Viaa.m Akl Soal LSP 4
Viaa.m Akl Soal LSP 4
Viaa.m Akl Soal LSP 4
SALES JOURNAL
DEBIT
DATE DOC. NO CUSTOMER'S
ACCOOUNT RECEIVABLE COST OFSALES
Rp 91,496,000.00 Rp 52,300,000
Rp 287,592,000.00
AL PALAPA
OURNAL
CREDIT
FREIGHT
SALES VAT - OUT INVENTORY
COLLECTED
41100 21213 42100 11310
Rp 29,500,000 Rp 3,245,000 Rp 35,000 Rp 19,000,000
Rp 13,600,000 Rp 1,496,000 Rp 150,000 Rp 8,800,000
Rp 17,000,000 Rp 1,870,000 Rp 145,000 Rp 11,000,000
Rp 22,000,000 Rp 2,420,000 Rp 35,000 Rp 13,500,000
DEBIT
DATE DOC. NO ACCOUNT CREDITE OTHER
CASH IN BANK
SALES DISCCOUNT ACC. NO ACCNAME AMOUNT
DES 11120 42300
5 BKM12-1 Pelunasan Faktur Rp 17,582,400.00 Rp 177,600
9 NK12-1 Kontan/Cash In Bank Rp 15,146,640.00 5-100 Cost of good sales Rp 9,000,000
12 BKM12-3 Pelunasan Faktur Rp 16,650,000.00
11 BKM12-2 Penjualan Vehicle Rp 49,000,000 13-302 Accumulated depretiation Rp 38,000,000
8-1300 Gain/lost on Sales Vihicle Rp 9,000,000
CREDIT
ACCOUNT OTHER
SALES VAT - OUT INVENTORY
RECEVAIBLE ACCT. NO AMOUNT
11210 41100 21213 11310
Rp 17,760,000
Rp 13,524,000 Rp 1,487,640 Rp 9,000,000 4-1200 Rp 135,000
Rp 16,650,000
13301 Rp 96,000,000
DEBIT CREDIT
DATE DOC. NO. VENDOR'S MERCHANDISE ACCOUNTS
VAT IN
INVENTORY PAYABLE
11310 11430 21210
Dec-05 NP2-12 Nusa Indah Rp 15,000,000 Rp 1,650,000 Rp 16,650,000
13 L14-12 Pt Dian Persada Rp 25,200,000 Rp 2,772,000 Rp 27,972,000
DEBIT CREDIT
DATE ACCOUNT DEBITED REF ACCOUNTS OTHER PURCHASES OTHER
CASH IN BANK
PAYABLE ACC NO AMOUNT DISCOUNT ACC. NO
21210 11120 53000
Dec-09 Account Payable Rp 33,300,000 Rp 32,634,000 Rp 666,000
2022 10 Cash In Bank 11320 Rp 800,000 Rp 2,475,000
2-1210 Rp 1,675,000
13 Value Tax Out 2-1213 Rp 9,020,000 Rp 4,635,000 1-1430
2-1212 Rp 125,000
Account Payable Rp 23,310,000 6-2900 Rp 233,100 Rp 23,543,100
2-1110 Rp 4,200,000 Rp 4,200,000
2-2100 Rp 9,849,682 Rp 11,000,000
8-2100 Rp 1,150,318
Wages & Salaries 6-1100 Rp 13,250,000 Rp 12,633,800 1-1230
2-1212
30 Marketable Securities 1-1130 Rp 18,186,000 Rp 18,186,000
Rp 5,126,200
115,099,100
PT TUNGGAL PALAPA
MEMORIAL JOURNAL
Rp 3,830,000 Rp 3,830,000
Rp 3,830,000 Rp 3,830,000
TRIAL BLANCE
PT TUNGGAL PALAPA
PER 30 NOVEMBER 2022
Account Number
Account PETTY CASH GENERAL LEDGER
11100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 3,000,000
Account Number
Account CASH IN BANK GENERAL LEDGER
11120
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 182,811,550
Rp 98,379,040 Rp 281,190,590
Rp109,306,900 Rp 171,883,690
Account Number
Account MARKETABLE EQUITY SECURITIES GENERAL LEDGER
11130
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp18,186,000.00
Account Number
Account ACCOUNT RECEIVABLE GENERAL LEDGER
11210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp 57,720,000
Rp 91,496,000 Rp 149,216,000
Rp 34,410,000 Rp 114,806,000
Rp 888,000 Rp 113,918,000
Account Number
Account ALLOWANCES FOR BAD DEBTS GENERAL LEDGER
11220
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,000,000
Account Number
Account EMPLOYEE RECEIVABLE GENERAL LEDGER
11230
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 1,000,000
Rp 500,000 Rp 500,000
Account Number
Account MERCHANDISE INVENTORY GENERAL LEDGER
11310
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 82,000,000
Rp 52,300,000 Rp 29,700,000
Rp 9,000,000 Rp 20,700,000
Rp 40,200,000 Rp 60,900,000
Rp 2,200,000 Rp 58,700,000
Rp 500,000 Rp 59,200,000
Account Number
Account STORE SUPPLIES GENERAL LEDGER
11320
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,800,000
Rp 800,000 Rp 7,600,000
Account Number
Account PREPAID RENT GENERAL LEDGER
11410
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 10,000,000
Account Number
Account PREPAID INSURANCE GENERAL LEDGER
11420
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,250,000
Account Number
Account VALUE ADDED TAXES IN GENERAL LEDGER
11430
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,510,000
Rp 4,422,000 Rp 8,932,000
Rp 4,510,000 Rp 4,422,000
Rp 242,000 Rp 4,180,000
Account Number
Account INVESMENT GENERAL LEDGER
12100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 207,500,000
Account Number
Account LAND GENERAL LEDGER
13100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 275,000,000
Account Number
Account BUILDING GENERAL LEDGER
13210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 144,000,000
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
BUILDING 13220
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 52,800,000
Account Number
Account VEHICLES GENERAL LEDGER
13301
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 96,000,000
Rp 96,000,000 Rp -
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
VEHICLES 13302
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 38,000,000
Rp 38,000,000 Rp -
Account Number
Account EQUIPMENT GENERAL LEDGER
13401
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 60,000,000
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
EQUIPMENT 13402
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 13,750,000
Account Number
Account CREDIT CARD GENERAL LEDGER
21110
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,200,000
Rp 4,200,000 Rp -
Account Number
Account ACCOUNT PAYABLE GENERAL LEDGER
21210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 56,610,000
Rp 56,610,000
Rp 44,622,000 Rp 101,232,000
Rp 56,610,000 Rp 44,622,000
Rp 1,675,000 Rp 42,947,000
Rp 2,442,000 Rp 40,505,000
Account Number
Account ACCRUED EXPENSE GENERAL LEDGER
21211
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp -
Account Number
Account INCOME TAX PAYABLE GENERAL LEDGER
21212
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp -
Account Number
Account VALUE ADDED TAX OUT GENERAL LEDGER
21213
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 9,020,000
Rp 9,031,000 Rp 18,051,000
Rp 1,487,640 Rp 19,538,640
Rp 9,020,000 Rp 10,518,640
Rp 88,000
Account Number
Account BANK BNI'46 LOAN GENERAL LEDGER
22100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 135,331,547
Account Number
Account COMMAND STOCK GENERAL LEDGER
31000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 400,000,000
Account Number
Account RETAINED EARNING GENERAL LEDGER
31001
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 250,000,000
Account Number
Account ADDITIONAL PAID IN CAPITAL GENERAL LEDGER
31002
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 80,000,000
Account Number
Account DEVIDEND GENERAL LEDGER
31003
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp 40,000,000
Account Number
Account INCOME SUMMARY GENERAL LEDGER
31004
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Account Number
Account SALES GENERAL LEDGER
41100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 629,845,000
Rp 82,100,000 Rp 711,945,000
Rp 13,524,000 Rp 725,469,000
Account Number
Account FREIGHT COLLECTED GENERAL LEDGER
42100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,500,000
Rp 365,000 Rp 7,865,000
Account Number
Account LATE FEE COLLECTED GENERAL LEDGER
42200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp2,500,000.00
Account Number
Account SALES DISCOUNT GENERAL LEDGER
42300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 8,500,000
Account Number
Account SALES RETURN GENERAL LEDGER
42400
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 9,000,000
Account Number
Account COST OF GOODS SALES GENERAL LEDGER
51100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 323,440,000
Rp 52,300,000 Rp 375,740,000
Account Number
Account FREIGHT PAID GENERAL LEDGER
52000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 1,220,000
Account Number
Account PURCHASES DISCOUNT GENERAL LEDGER
53000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Rp 666,000
Account Number
Account WAGES & SALARIES GENERAL LEDGER
61100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 51,550,000
Account Number
Account ADVERTISING EXPENSE GENERAL LEDGER
61200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 19,500,000
Account Number
Account UTILITY EXPENSE GENERAL LEDGER
61400
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,200,000
Account
WATER, TELEPON & ELECTRITY GENERAL LEDGER
Account Number
EXPENSE 61500
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 5,400,000
Account Number
Account RENT EXPENSE GENERAL LEDGER
62100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 20,000,000
Account Number
Account SIPPLIES EXPENSE GENERAL LEDGER
62200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,600,000
Account
MAINTENANCE AND REPAIR GENERAL LEDGER
Account Number
EXPENSE 62300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 10,000,000
Account Number
Account BAD DEBTS EXPENSE GENERAL LEDGER
62400
Balance
date Description Ref. Debit Credit
Debit Credit
Account Number
Account DEPRECIATION EXPENSE - BUILDING GENERAL LEDGER
62500
Balance
date Description Ref. Debit Credit
Debit Credit
Rp 13,200,000
Account Number
Account DEPRECIATION EXPENSE - VEHICLES GENERAL LEDGER
62600
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 11,000,000
Account Number
Account DEPRECIATION EXPENSE - EQIPMENT GENERAL LEDGER
62700
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,250,000
Account Number
Account INSURANCE EXPENSE GENERAL LEDGER
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 8,950,000
Account Number
Account LATE FEE EXPENSE GENERAL LEDGER
62900
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp233,100.00
Account Number
Account INTEREST INCOME GENERAL LEDGER
81100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 3,750,000
Account Number
Account DEVIDEND INCOME GENERAL LEDGER
81200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 20,000,000
Account Number
Account GAIN/LOSS SALES VEHICLES GENERAL LEDGER
81300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Account Number
Account INTEREST EXPENSE GENERAL LEDGER
82100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 17,981,547
Account Number
Account BANK SERVICE CHARGE GENERAL LEDGER
82200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,500,000
Account Number
Account INCOME TAX EXPENSE GENERAL LEDGER
93100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,223,450
PT TUNGGAL PALAPA
TRIAL BALANCE
December 31, 2022