PT Sepeda Nusantara

Nama Perusahaan
PT Sepeda Nusantara
Alamat
Jl. Gunung Sahari No. 125 Jakarta

DKI Jakarta
ACCOUNT
REKAP JOURNAL
TB BEFORE
LEDGER
CUS & SUPP
WORKSHEET
INV CARD
GENERAL JOURNAL
125 Jakarta
MENU UTAMA
Periode
Desember
Tahun
2014
CHART OF ACCOUNT
PT. SEPEDA NUSANTARA
ACC.NO
11000
11100
11110
11120
11200
11210
11220
11300
11310
11320
11400
11410
11420
11430
11440
ACCOUNT NAME
Current Assets :
Cash & Bank
Cash On Hand
Cash On BCA
Account Receivable
Account Receivable
Allowance For Bad Debt
Inventory
Merchandise Inventory
Supplies
Prepaid Expense
Prepaid Insurance
Prepaid Advertice
Prepaid Tax
Value Added Tax Input (VATI)
12000
12100
12110
12120
12200
12210
12220
12300
12310
12320
12330
Fixed Asset :
Equipment
Equipment At Cost
Accum. Depre. Equipment
Automotive
Automotive At Cost
Accum. Depre. Automotive
Land and Building
Building
Accum. Depr. Building
Land
21000
21100
21200
21210
21220
21230
21300
21310
21320
21330
Current Liabilities :
Account Payable
Tax Payable
Value Added Tax Output (VATO)
Tax Payable Artc 21
Tax Payable
Other Payable
Salaries Payable
Unearned Rent
Expense Payable
22000
22100
Long Term Liabilities:

Bank Payable
31000
31100
31200
32000
33000
Equity :
Common Stock
Premium On Common Stock
Retained Earning
Deviden
41000
41100
41200
41300
Operational Income :
Sales
Sales Return
Sales Discount
51000
51100
51200
Cost Of Sales :
Cost Of Good Sold
Purchase Discount
61000
61100
61200
61300
61400
61500
61600
61700
61720
61730
61800
61900
Operating Expense:
Salaries Expense
Maintenance Expense
Water, Electricity, Telp Expense
Insurance Expense
Advertice Expense
Supplies Expense
Depre. Equipment Expense
Depre. Automotive Expense
Depre. Building Expense
Bad Debt Expense
Miscellaneous Expense
81000
81100
81200
81300
Other Income :
Rent Income
Interest Income
Gain On Exchange Of Fixed Asset
91000
91100
91200
91400
Other Expense :
Interest Expense
Bank Service Charge
Tax Expense Artc 21
RT OF ACCOUNT
PEDA NUSANTARA
DECREPTION
Kas di tangan
Kas di Bank
Piutang dagang
Penyisihan atau Cadangan Kerugian Piutang
Persediaan Barang dagang
Perlengkapan Kantor
Asuransi dibayar dimuka
Iklan dibayar dimuka
PPN Masukan
Peralatan
Akum. Penyusutan Peralatan
Kendaraan
Akum. Penyusutan Kendaraan
Bangunan
Akum. Penyusutan Bangunan
Tanah
Utang Dagang
PPN keluaran
Utan Gaji
Utang Pendapatan / Pendapatan ditrm dmk
Utang Beban
Utang Bank jangka panjang
Madal Saham
Laba ditahan
Penjualan Barang
Retur Penjualan
Potongan Penjualan
Harga Pokok Penjualan

Potongan Pembelian
Beban
Beban
Beban
Beban
Beban
Beban
Beban
Beban
Beban
Beban
Beban
Gaji
Perawatan
Listrik, Telp, Air
Asuransi
Iklan
Perlengkapan
Penyusutan Peralatan
Penyusutan Kendaraan
Penyusustan Bangunan
Kerugian Piutang
Lain-lain
Pendapatan Sewa
Pendapatan Bunga
Laba Pertukaran Aktiva Tetap
Beban Bunga
Beban administrasi bank
TRIAL BALANCE
Periode, Dec, 1 2013
Acc.No
11110
11120
11210
11220
11310
11320
11410
11420
11430
11440
12110
12120
12210
12220
12310
12320
12330
21100
21210
21220
21230
21310
21320
21330
22100
31100
31200
32000
33000
41100
41200
41300
51100
51200
61100
61200
61300
61400
61500
Account Name
Cash On Hand
Cash On BCA
Account Receivable
Supplies
Prepaid Insurance
Prepaid Advertice
Prepaid Tax
Equipment At Cost
Automotive At Cost
Building
Land
Account Payable
Tax Payable Artc 21
Tax Payable
Salaries Payable
Unearned Rent
Expense Payable
Bank Payable
Common Stock
Retained Earning
Deviden
Sales
Sales Return
Sales Discount
Cost Of Good Sold
Purchase Discount
Salaries Expense
Maintenance Expense
Insurance Expense
Advertice Expense
Rp
Rp
Rp
Debet
75,000,000
170,500,000
165,000,000
Rp
Rp
Rp
Rp
106,000,000
6,000,000
15,000,000
36,000,000
Rp
Rp
24,500,000
45,000,000
Rp
135,000,000
Rp
140,000,000
Rp
25,000,000
Rp
75,000,000
Rp
Rp
Rp
15,000,000
23,000,000
822,150,000
Rp
Rp
Rp
96,000,000
7,600,000
12,000,000
61600
61700
61720
61730
61800
61900
81100
81200
81300
91100
91200
91400
Supplies Expense
Bad Debt Expense
Rent Income
Interest Income
Interest Expense
Bank Service Charge
Tax Expense Artc 21
TOTAL
Rp
6,000,000
Rp
250,000
Rp 2,000,000,000
Credit
Rp
1,950,000
Rp
6,750,000
Rp
25,000,000
Rp
48,000,000
Rp
Rp
120,000,000
30,500,000
Rp
15,000,000
Rp
Rp
Rp
Rp
100,000,000
500,000,000
25,000,000
46,400,000
Rp
1,060,900,000
Rp
9,000,000
Rp
11,500,000
Rp 2,000,000,000
DAFTAR CUSTOMER & SALDO PIUTANG DAGANG

KODE
NAMA
ALAMAT
C01
PT. Intan
Jl. Margasatwa Raya No. 15 Bogor
C02
PT. Jakarta Bike
Jl. Tebet Raya No. 12 Jakarta
C03
PT. Bogor Cycle
Jl. Hasanudin No. 08 Bogor
SYARAT
KREDIT
2/10; n/30
2/10; n/30
2/10; n/30
2/10; n/30
2/10; n/30
2/10; n/30
JUMLAH
DAFTAR SUPPLIER & SALDO HUTANG DAGANG

KODE
NAMA
ALAMAT
SYARAT
KREDIT
V01
PT. Wimcycle Indonesia
Jl. Kramat Raya No. 20 Jakarta Pusat
2/15; n/30
V02
PT. Poligon Maju
Jl. Baranang Siang No. 230 Bogor
1/10; n/30
1/10; n/30
JUMLAH
DAFTAR PRODUK & NILAI PERSEDIAAN
Saldo Persediaan
Nama Produk
Unit
No
Item No
BD - 01
Sepeda Gunung Wimcycle
40
BD - 02
Sepeda Gunung Poligon
50
JUMLAH
PIUTANG DAGANG
No. Faktur
Tgl. Faktur
0122
0130
0170
0174
0176
0177
7/22/2014
9/30/2014
10/28/2014
11/11/2014
11/15/2014
11/22/2014
SALDO PIUTANG
Rp
Rp
Rp
Rp
Rp
Rp
12,000,000
18,000,000
60,000,000
17,500,000
25,500,000
32,000,000
Rp
165,000,000
HUTANG DAGANG
No. Faktur
Tgl. Faktur
095
11/25/2014
Rp
68,000,000
200
11/7/2014
Rp
18,800,000
205
11/22/2014
Rp
33,200,000
Rp
120,000,000
I PERSEDIAAN
Saldo Persediaan
Nilai Persediaan
Harga/Unit
Rp
1,400,000
Rp
56,000,000
Rp
1,000,000
Rp
50,000,000
Rp
106,000,000
SALDO HUTANG
PT. SEPEDA NUS

INVENTORY
Dec-14
Item No
DATE
EVIDENCE NO
Dec
BD - 01
DESCRIPTION
1
2
5
Balance
WI-0101
WI-035
FNB-0181
Tunai
FNB-0182
PT. Bogor Cycle
16
20
NSM-082
FNB-0184
Tunai
PT. Jakarta Bike
24
NKNB-010
PT. Jakarta Bike
PURCHASE
UNIT
PRICE PER UNIT
40
-4
Rp
Rp
1,450,000
1,450,000
15
Rp
1,400,000
PT. SEPEDA NUS

INVENTORY
DESEMBER
Dec
Item No
DATE
EVIDENCE NO
BD - 02
DESCRIPTION
1
7
9
10
16
20
FNB-0181
FNB-0182
FPM-235
NSM-082
FNB-0184
Balance
Tunai
PT. Bogor Cycle
PT. Poligon Maju
Tunai
PT. Jakarta Bike
24
NKNB-010
PT. Jakarta Bike
PURCHASE
UNIT
20
15
PRICE PER UNIT
Rp
Rp
1,100,000
1,000,000
: GN-U22
Item No
DATE
Dec
EVIDENCE NO
1
6
7
10
11
27
31
Balance
Margajaya Center
Electronic Center
PT. LG Indonesia
PT. LG Indonesia
PT. REMAJA
Penghapusan
IN
UNIT
28
-3
PRICE PER UNIT
Rp
Rp
2,283,846
2,283,846
: GN-U21
Item No
DATE
Dec
F12-1
NK12-1
F05
NK-1
F12-3
BM12-3
DESCRIPTION
EVIDENCE NO
1
10
11
13
F05
NK-1
KN01
DESCRIPTION
Balance
PT. LG Indonesia
PT. LG Indonesia
Penjualan Tunai
IN
UNIT
15
-3
PRICE PER UNIT
Rp
Rp
2,115,385
2,115,385

INVENTORY CARD
Dec-14
Sepeda Gunung Wimcycle
Nama Produk
PURCHASE
FIFO
SALES
TOTAL
Rp
Rp
Rp
UNIT
BALANCE
PRICE PER UNIT
TOTAL
UNIT
58,000,000
(5,800,000)
10
Rp
1,400,000 Rp
14,000,000
24
Rp
1,400,000 Rp
33,600,000
6
19
-5
Rp
Rp
Rp
1,400,000 Rp
1,450,000 Rp
1,450,000 Rp
8,400,000
27,550,000
(7,250,000)
21,000,000
40
40
40
36
30
36
6
36
15
17
15
22
15
PRICE PER UNIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
1,400,000
1,450,000
1,400,000
1,450,000
1,400,000
1,450,000
1,400,000
1,450,000
1,400,000
1,450,000
1,400,000
1,450,000
1,400,000

INVENTORY CARD
DESEMBER 2014
Sepeda Gunung Poligon
Nama Produk
PURCHASE
FIFO
SALES
TOTAL
Rp
Rp
UNIT
BALANCE
PRICE PER UNIT
10
26
Rp
Rp
14
11
-5
Rp
Rp
Rp
22,000,000
15,000,000
TOTAL
UNIT
1,000,000 Rp
1,000,000 Rp
Rp
Rp
1,000,000 Rp
1,100,000 Rp
1,100,000 Rp
10,000,000
26,000,000
14,000,000
12,100,000
(5,500,000)
Rp
Rp
Rp
50
40
14
20
15
9
15
14
15
PRICE PER UNIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
1,000,000
1,000,000
1,000,000
1,100,000
1,000,000
1,100,000
1,000,000
1,100,000
1,000,000
Rp
Rp
Nama Produk
: Lemari ES LG SLT
IN
MOVING AVERAGE
OUT
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
63,947,688
(6,851,538)
-
UNIT
BALANCE
PRICE PER UNIT
10
-2
Rp
Rp
30
1
Rp
Rp
- Rp
- Rp
Rp
Rp
235,969 Rp
235,969 Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
7,079,080
235,969
-
UNIT
251
241
243
271
268
238
237
PRICE PER UNIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
: Lemari ES LG SL
Nama Produk
IN
TOTAL
MOVING AVERAGE
OUT
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
31,730,775
(6,346,155)
-
UNIT
18
PRICE PER UNIT
Rp
Rp
Rp
109,795 Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
235,969
235,969
235,969
235,969
BALANCE
TOTAL
1,976,311
-
UNIT
274
289
286
268
PRICE PER UNIT
Rp
Rp
Rp
Rp
109,795
109,795
109,795
Rp
Rp
Rp
Rp
FIFO
BALANCE
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
56,000,000
58,000,000
56,000,000
52,200,000
42,000,000
52,200,000
8,400,000
52,200,000
21,000,000
24,650,000
21,000,000
31,900,000
21,000,000
-
2/13
18/11
18/12
FNB-0181 Rp
24,000,000
FNB-0182 Rp
59,600,000
FNB-0184 Rp
62,050,000
###
NKNB-010 Rp (12,750,000)
FIFO
BALANCE
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
50,000,000
40,000,000 KN 13
14,000,000
22,000,000
15,000,000 F12-3
9,900,000
15,000,000
15,400,000
15,000,000
-
Rp
11,976,311 13/12
Rp
7,079,080 27/12
C01
C02
C03
V01
V02
PT. Intan
PT. Jakarta Bike
PT. Bogor Cycle
0
0
PT. Wimcycle Indonesi
PT. Poligon Maju
Tunai
Rp
Rp
Rp
Rp
MOVING AVERAGE
BALANCE
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
63,947,688
63,239,780
56,160,700
55,924,731
-
MOVING AVERAGE
BALANCE
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
31,730,775
31,401,390
29,425,079
-
Rp
Rp
T. Jakarta Bike
T. Bogor Cycle
T. Wimcycle Indonesia
T. Poligon Maju

GENERAL JOURNAL
End Of Month : Dec, 31 2014
DATE
01-Dec-14
01-Dec-14
02-Dec-14
02-Dec-14
02-Dec-14
04-Dec-14
04-Dec-14
04-Dec-14
04-Dec-14
04-Dec-14
04-Dec-14
05-Dec-14
05-Dec-14
05-Dec-14
07-Dec-14
07-Dec-14
07-Dec-14
07-Dec-14
07-Dec-14
07-Dec-14
08-Dec-14
08-Dec-14
08-Dec-14
09-Dec-14
09-Dec-14
09-Dec-14
09-Dec-14
09-Dec-14
10-Dec-14
10-Dec-14
10-Dec-14
11-Dec-14
11-Dec-14
11-Dec-14
12-Dec-14
12-Dec-14
15-Dec-14
15-Dec-14
16-Dec-14
EVIDENCE
NO.
KNT-0234
KNT-0234
WI-0101
WI-0101
WI-0101
KK-020
KK-020
KK-020
KK-020
KK-020
KK-020
WI-035
WI-035
WI-035
FNB-0181
FNB-0181
FNB-0181
FNB-0181
FNB-0181
FNB-0181
BK-090
BK-090
BK-090
FNB-0182
FNB-0182
FNB-0182
FNB-0182
FNB-0182
FPM-235
FPM-235
FPM-235
KK-021
KK-021
KK-021
BM-013
BM-013
BK-091
BK-091
NSM-082
ACC. NO
12110
11120
11310
11440
21100
61100
11420
61300
61200
21220
11110
21100
11440
11310
11120
41300
41100
21210
51100
11310
21100
51200
11120
11210
21210
41100
51100
11310
11310
11440
21100
61300
61200
11110
11120
11210
21100
11120
11310
DESCREPTION
Equipment At Cost
Cash On BCA
Account Payable
Salaries Expense
Prepaid Advertice
Maintenance Expense
Tax Payable Artc 21
Cash On Hand
Account Payable
Cash On BCA
Sales Discount
Sales
Cost Of Good Sold
Account Payable
Purchase Discount
Cash On BCA
Account Receivable
Sales
Cost Of Good Sold
Account Payable
Maintenance Expense
Cash On Hand
Cash On BCA
Account Receivable
Account Payable
Cash On BCA
REF
16-Dec-14
16-Dec-14
16-Dec-14
20-Dec-14
20-Dec-14
20-Dec-14
20-Dec-14
20-Dec-14
24-Dec-14
24-Dec-14
24-Dec-14
24-Dec-14
24-Dec-14
29-Dec-14
29-Dec-14
29-Dec-14
29-Dec-14
29-Dec-14
30-Dec-14
30-Dec-14
NSM-082
NSM-082
NSM-082
FNB-0184
FNB-0184
FNB-0184
FNB-0184
FNB-0184
NKNB-010
NKNB-010
NKNB-010
NKNB-010
NKNB-010
KK-25
KK-25
KK-25
KK-25
KK-25
BM-014
BM-014
11440
51200
11120
11210
41100
21210
51100
11310
41200
21210
11210
11310
51100
12210
12220
12210
11110
81300
11120
11210

Purchase Discount
Cash On BCA
Account Receivable
Sales
Cost Of Good Sold
Sales Return
Account Receivable
Cost Of Good Sold
Automotive At Cost
Automotive At Cost
Cash On Hand
Cash On BCA
Account Receivable
#N/A
TOTAL
A NUSANTARA
AL JOURNAL
nth : Dec, 31 2014
DEBET
Rp
CREDIT
22,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
C/S
22,000,000
58,000,000
5,800,000

Rp
63,800,000
Rp
Rp
750,000
29,500,000
Rp
Rp
580,000
5,800,000
Rp
Rp
30,000,000
2,950,000
Rp
24,000,000
15,000,000
5,250,000
7,500,000
2,500,000
6,380,000
32,450,000
500,000
24,000,000
68,000,000

Rp
Rp
1,360,000
66,640,000
Rp
Rp
8,060,000
80,600,000
Rp
59,600,000
Rp
24,200,000
Rp
10,000,000
Rp
25,500,000
Rp
12,000,000
88,660,000
59,600,000
22,000,000
2,200,000
Rp
Rp
7,500,000
2,500,000
Rp
25,500,000
Rp
12,000,000
Rp
36,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
3,520,000
Rp
Rp
800,000
38,720,000
Rp
Rp
90,000,000
9,000,000
Rp
62,050,000
Rp
19,800,000
Rp
12,750,000
Rp
Rp
Rp
15,000,000
8,600,000
400,000
Rp
60,000,000
784,460,000 Rp
784,460,000
99,000,000
62,050,000
18,000,000
1,800,000
12,750,000
18,000,000
6,000,000
60,000,000
Data Customer & Suplier

PT. Intan
PT. Jakarta Bike
PT. Bogor Cycle
PT. Poligon Maju
11110 Cash On Hand

11120 Cash On BCA
11210 Account Receivable
11220 Allowance For Bad Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Insurance
11420 Prepaid Advertice
11430 Prepaid Tax
11440 Value Added Tax Input (VATI)
12110 Equipment At Cost
12120 Accum. Depre. Equipment
12210 Automotive At Cost
12220 Accum. Depre. Automotive
12310 Building
12320 Accum. Depr. Building
12330 Land
21100 Account Payable
21210 Value Added Tax Output (VATO)
21220 Tax Payable Artc 21
21230 Tax Payable
21310 Salaries Payable
21320 Unearned Rent
21330 Expense Payable
22100 Bank Payable
31100 Common Stock
31200 Premium On Common Stock
32000 Retained Earning
33000 Deviden
41100 Sales
41200 Sales Return
41300 Sales Discount
51100 Cost Of Good Sold
51200 Purchase Discount
61100 Salaries Expense
61200 Maintenance Expense
61300 Water, Electricity, Telp Expense
61400 Insurance Expense
61500 Advertice Expense
61600 Supplies Expense

61700 Depre. Equipment Expense
61720 Depre. Automotive Expense
61800 Bad Debt Expense
61900 Miscellaneous Expense
81100 Rent Income
81200 Interest Income
81300 Gain On Exchange Of Fixed Asset
91100 Interest Expense
91200 Bank Service Charge
ixed Asset

GENERAL JOURNAL
PERIODE : Dec, 31 2014
DATE
EVIDENCE
NO.
ACC. NO
DESCREPTION
11110 Total
11120 Total
11210 Total
11310 Total
11420 Total
11440 Total
12110 Total
12210 Total
12220 Total
21100 Total
21210 Total
21220 Total
41100 Total
41200 Total
41300 Total
51100 Total
51200 Total
61100 Total
61200 Total
61300 Total
81300 Total
Grand Total
TOTAL
11110
11120
11210
11310
11420
11440
12110
12210
12220
21100
21210
21220
41100
41200
REF
41300
51100
51200
61100
61200
61300
81300
Grand
A NUSANTARA
AL JOURNAL
E : Dec, 31 2014
DEBET
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
CREDIT
117,950,000
187,660,000
128,750,000
5,250,000
11,520,000
22,000,000
18,000,000
6,000,000
86,380,000
1,800,000
0
18,000,000
500,000
145,650,000
15,000,000
5,000,000
15,000,000
784,460,000
1,568,920,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
48,100,000
139,360,000
105,300,000
151,450,000
580,000
15,000,000
88,000,000
20,010,000
750,000
200,600,000
12,750,000
2,160,000
400,000
784,460,000
1,568,920,000
117,950,000
187,660,000
128,750,000
5,250,000
11,520,000
22,000,000
18,000,000
6,000,000
86,380,000
1,800,000
0
18,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
48,100,000
139,360,000
105,300,000
151,450,000
580,000
15,000,000
88,000,000
20,010,000
750,000
200,600,000
-
C/S
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
500,000
145,650,000
15,000,000
5,000,000
15,000,000
784,460,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
12,750,000
2,160,000
400,000
784,460,000
Data Customer & Suplier
PT SEPEDA NUSANTARA
LEDGER
PERIODE : Des, 31 2014
ACC NO
DESCRIPTION
11110 Cash On Hand

11120 Cash On BCA
11320 Supplies
11430 Prepaid Tax
12310 Building
12330 Land
21230 Tax Payable
21320 Unearned Rent
22100 Bank Payable
31100 Common Stock
33000 Deviden
41100 Sales
41200 Sales Return
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
TRIAL BALANCE BEFORE

DEBET
KREDIT
75,000,000 Rp
170,500,000 Rp
165,000,000 Rp
- Rp
1,950,000
106,000,000 Rp
6,000,000 Rp
15,000,000 Rp
36,000,000 Rp
- Rp
24,500,000 Rp
45,000,000 Rp
- Rp
6,750,000
135,000,000 Rp
- Rp
25,000,000
140,000,000 Rp
- Rp
48,000,000
25,000,000 Rp
- Rp
120,000,000
- Rp
30,500,000
- Rp
- Rp
- Rp
- Rp
15,000,000
- Rp
- Rp
100,000,000
- Rp
500,000,000
- Rp
25,000,000
- Rp
46,400,000
75,000,000 Rp
- Rp 1,060,900,000
15,000,000 Rp
23,000,000 Rp
822,150,000 Rp
- Rp
9,000,000
96,000,000 Rp
7,600,000 Rp
12,000,000 Rp
- Rp
- Rp
-

61730 Depre. Building Expense
81100 Rent Income
91400 Tax Expense Artc 21
TOTAL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
6,000,000
250,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,500,000
-
Rp 2,000,000,000
Rp 2,000,000,000
EDA NUSANTARA
LEDGER
E : Des, 31 2014
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
TRANSACTION
DEBET
KREDIT
- Rp
48,100,000
117,950,000 Rp
139,360,000
187,660,000 Rp
105,300,000
- Rp
128,750,000 Rp
151,450,000
- Rp
- Rp
5,250,000 Rp
- Rp
11,520,000 Rp
580,000
22,000,000 Rp
- Rp
18,000,000 Rp
15,000,000
6,000,000 Rp
- Rp
- Rp
- Rp
86,380,000 Rp
88,000,000
1,800,000 Rp
20,010,000
- Rp
750,000
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
200,600,000
18,000,000 Rp
500,000 Rp
145,650,000 Rp
12,750,000
- Rp
2,160,000
15,000,000 Rp
5,000,000 Rp
15,000,000 Rp
- Rp
- Rp
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
TRIAL BALANCE AFTER

DEBET
KREDIT
26,900,000 Rp
149,090,000 Rp
247,360,000 Rp
- Rp
1,950,000
83,300,000 Rp
6,000,000 Rp
15,000,000 Rp
41,250,000 Rp
- Rp
35,440,000 Rp
67,000,000 Rp
- Rp
6,750,000
138,000,000 Rp
- Rp
19,000,000
140,000,000 Rp
- Rp
48,000,000
25,000,000 Rp
- Rp
121,620,000
- Rp
48,710,000
- Rp
750,000
- Rp
- Rp
- Rp
15,000,000
- Rp
- Rp
100,000,000
- Rp
500,000,000
- Rp
25,000,000
- Rp
46,400,000
75,000,000 Rp
- Rp 1,261,500,000
33,000,000 Rp
23,500,000 Rp
955,050,000 Rp
- Rp
11,160,000
111,000,000 Rp
12,600,000 Rp
27,000,000 Rp
- Rp
- Rp
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
400,000
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
6,000,000
250,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,500,000
400,000
-
Rp
784,460,000
Rp
784,460,000
Rp 2,217,740,000
Rp 2,217,740,000
Acc No
Trial Balance
Description
11110 Cash On Hand

11120 Cash On BCA
11320 Supplies
11430 Prepaid Tax
12310 Building
12330 Land
21230 Tax Payable
21320 Unearned Rent
22100 Bank Payable
31100 Common Stock
33000 Deviden
41100 Sales
41200 Sales Return
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Debet
26,900,000
149,090,000
247,360,000
83,300,000
6,000,000
15,000,000
41,250,000
35,440,000
67,000,000
138,000,000
140,000,000
25,000,000
75,000,000
33,000,000
23,500,000
955,050,000
111,000,000
12,600,000
27,000,000
-
Kredit
Rp
Rp
Rp
Rp
1,950,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
6,750,000
Rp
Rp
19,000,000
Rp
Rp
48,000,000
Rp
Rp
121,620,000
Rp
48,710,000
Rp
750,000
Rp
Rp
Rp
15,000,000
Rp
Rp
100,000,000
Rp
500,000,000
Rp
25,000,000
Rp
46,400,000
Rp
Rp 1,261,500,000
Rp
Rp
Rp
Rp
11,160,000
Rp
Rp
Rp
Rp
Rp
-

81100 Rent Income
TOTAL
Net Profit
Sub Total
Rp
Rp
Rp
- Rp
- Rp
- Rp
Rp
Rp
6,000,000
Rp
Rp
Rp
Rp
Rp
250,000
Rp
Rp 2,217,740,000
Rp
Rp
Rp
Rp
11,500,000
Rp
400,000
Rp
Rp
Rp
Rp 2,217,740,000
PT SEPEDA NUSANTARA
WORKSHEET
PERIODE : Des, 31 2014
Adjusment
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
12,460,000
48,710,000
11,250,000
2,500,000
10,000,000
28,000,000
Add Adjusted
Kredit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
12,000,000
2,109,200
2,250,000
10,000,000
28,000,000
35,440,000
11,208,000
12,000,000
7,000,000
1,150,000
13,270,000
2,500,000
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Debet
26,900,000
161,550,000
235,360,000
83,300,000
3,750,000
5,000,000
13,250,000
67,000,000
138,000,000
140,000,000
25,000,000
75,000,000
33,000,000
23,500,000
955,050,000
113,500,000
12,600,000
27,000,000
10,000,000
28,000,000
Kredit
Rp
Rp
Rp
Rp
4,059,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
17,958,000
Rp
Rp
31,000,000
Rp
Rp
55,000,000
Rp
Rp
121,620,000
Rp
Rp
1,900,000
Rp
13,270,000
Rp
2,500,000
Rp
3,750,000
Rp
Rp
100,000,000
Rp
500,000,000
Rp
25,000,000
Rp
46,400,000
Rp
Rp 1,261,500,000
Rp
Rp
Rp
Rp
11,160,000
Rp
Rp
Rp
Rp
Rp
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
2,250,000
11,208,000
12,000,000
7,000,000
2,109,200
65,000
1,150,000
148,702,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,250,000
525,000
148,702,200
Rp
2,250,000
Rp
11,208,000
Rp
12,000,000
Rp
7,000,000
Rp
2,109,200
Rp
6,000,000
Rp
Rp
Rp
Rp
Rp
315,000
Rp
1,150,000
Rp 2,218,792,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,250,000
Rp
12,025,000
Rp
400,000
Rp
Rp
Rp
Rp 2,218,792,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Income Statement
Debet
Kredit
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp
- Rp 1,261,500,000
33,000,000 Rp
23,500,000 Rp
955,050,000 Rp
- Rp
11,160,000
113,500,000 Rp
12,600,000 Rp
27,000,000 Rp
10,000,000 Rp
28,000,000 Rp
-
Neraca
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Debet
26,900,000
161,550,000
235,360,000
83,300,000
3,750,000
5,000,000
13,250,000
67,000,000
138,000,000
140,000,000
25,000,000
75,000,000
-
Kredit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
4,059,200
17,958,000
31,000,000
55,000,000
121,620,000
1,900,000
13,270,000
2,500,000
3,750,000
100,000,000
500,000,000
25,000,000
46,400,000
-
Rp
2,250,000 Rp
- Rp
Rp
11,208,000 Rp
- Rp
Rp
12,000,000 Rp
- Rp
Rp
7,000,000 Rp
- Rp
Rp
2,109,200 Rp
- Rp
Rp
6,000,000 Rp
- Rp
Rp
- Rp
11,250,000 Rp
Rp
- Rp
12,025,000 Rp
Rp
- Rp
400,000 Rp
Rp
- Rp
- Rp
Rp
315,000 Rp
- Rp
Rp
1,150,000 Rp
- Rp
Rp 1,244,682,200 Rp 1,296,335,000 Rp
Rp
51,652,800
Rp 1,296,335,000 Rp 1,296,335,000 Rp
974,110,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
974,110,000 Rp
922,457,200
51,652,800
974,110,000
PT SEPEDA NUSANTARA
Adjustment Journal
End Of Month : Des, 31 2014
Date
Evidence No.
31-Dec-14
BM - 01
31-Dec-14
BM - 01
31-Dec-14
BM - 01
31-Dec-14
BM - 01
31-Dec-14
BM - 01
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
31-Dec-14
BM - 02
Acc No
11120
11210
11120
91200
81200
61800
11220
12120
61700
61720
61730
12120
12220
12320
61500
11420
61400
11410
21210
11440
21230
21320
81100
61600
11320
91400
61100
21220
21310
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
Description
Cash On BCA
Account Receivable
Cash On BCA
Bank Service Charge
Interest Income
Bad Debt Expense
Advertice Expense
Prepaid Advertice
Insurance Expense
Prepaid Insurance
Tax Payable
Unearned Rent
Rent Income
Supplies Expense
Supplies
Tax Expense Artc 21
Salaries Expense
Tax Payable Artc 21
Salaries Payable
Ref
ANTARA
urnal
s, 31 2014
Rp
Debet
12,000,000
Rp
Rp
460,000
65,000
Rp
2,109,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Kredit
Rp
12,000,000
Rp
525,000
Rp
2,109,200
Rp
Rp
Rp
11,208,000
12,000,000
7,000,000
Rp
28,000,000
Rp
10,000,000
Rp
Rp
35,440,000
13,270,000
Rp
11,250,000
Rp
2,250,000
Rp
Rp
1,150,000
2,500,000
11,208,000
12,000,000
7,000,000
28,000,000
10,000,000
48,710,000
11,250,000
Rp
2,250,000
Rp
Rp
1,150,000
2,500,000
21100
11210
12320
12220
12120
61500
11220
12210
61800
22100
91200
12310
11120
11110
31100
51100
61720
61730
61700
33000
12110
21330
81300
61400
91100
81200
12330
61200
11310
61900
31200
11420
11410
11430
51200
81100
32000
61100
21310
41100
41300
41200
11320
61600
91400
21230
21220
21320
11440
21210
61300
Account Payable
Account Receivable
Advertice Expense
Automotive At Cost
Bad Debt Expense
Bank Payable
Bank Service Charge
Building
Cash On BCA
Cash On Hand
Common Stock
Cost Of Good Sold
Deviden
Equipment At Cost
Expense Payable
Insurance Expense
Interest Expense
Interest Income
Land
Maintenance Expense
Prepaid Advertice
Prepaid Insurance
Prepaid Tax
Purchase Discount
Rent Income
Retained Earning
Salaries Expense
Salaries Payable
Sales
Sales Discount
21100
11210
12320
12220
12120
61500
11220
12210
61800
22100
91200
12310
11120
11110
31100
51100
61720
61730
61700
33000
12110
21330
81300
61400
91100
81200
12330
61200
11310
61900
31200
11420
11410
11430
51200
81100
32000
61100
21310
41100
41300
Sales Return
Supplies
Supplies Expense
Tax Expense Artc 21
Tax Payable
Tax Payable Artc 21
Unearned Rent
41200
11320
61600
91400
21230
21220
21320
11440
21210
61300
PT SEPEDA NUSANTARA
Recapitulation Adjustment Journal
Date
Evidence N Acc No
11120
11210
11220
11320
11410
11420
11440
12120
12220
12320
21210
21220
21230
21310
21320
61100
61400
61500
61600
61700
61720
61730
61800
81100
81200
91200
91400
Grand
11120
11210
11220
11320
11410
11420
11440
12120
12220
Description
Ref
12320
21210
21220
21230
21310
21320
61100
61400
61500
61600
61700
61720
61730
61800
81100
81200
91200
91400
Grand
NUSANTARA
djustment Journal
: Des, 31 2014
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Debet
12,460,000
48,710,000
11,250,000
2,500,000
10,000,000
28,000,000
2,250,000
11,208,000
12,000,000
7,000,000
2,109,200
65,000
1,150,000
148,702,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
12,460,000
-
Kredit
Rp
Rp
12,000,000
Rp
2,109,200
Rp
2,250,000
Rp
10,000,000
Rp
28,000,000
Rp
35,440,000
Rp
11,208,000
Rp
12,000,000
Rp
7,000,000
Rp
Rp
1,150,000
Rp
13,270,000
Rp
2,500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,250,000
Rp
525,000
Rp
Rp
Rp 148,702,200
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
12,000,000
2,109,200
2,250,000
10,000,000
28,000,000
35,440,000
11,208,000
12,000,000
Rp
Rp
48,710,000
Rp
Rp
Rp
Rp
11,250,000
Rp
2,500,000
Rp
10,000,000
Rp
28,000,000
Rp
2,250,000
Rp
11,208,000
Rp
12,000,000
Rp
7,000,000
Rp
2,109,200
Rp
Rp
Rp
65,000
Rp
1,150,000
Rp 148,702,200
Rp
7,000,000
Rp
Rp
1,150,000
Rp
13,270,000
Rp
2,500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
11,250,000
Rp
525,000
Rp
Rp
Rp 148,702,200
PT SEPEDA NUSANTARA
Income Statement
Acc No
Description
I. Revenue
41100 Sales
41200 Sales Return
Ammount
Rp 1,261,500,000
Rp
(33,000,000)
Rp
(23,500,000)
Net Sales
II. Cost Of Sales

Rp
Rp
955,050,000
(11,160,000)
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
113,500,000
12,600,000
27,000,000
10,000,000
28,000,000
2,250,000
11,208,000
12,000,000
7,000,000
2,109,200
6,000,000
Rp
23,675,000
Rp
(1,465,000)
COGS
Gross Profit
II. Operational Expense
Net Operational Expense
Operating Income
III. Other Income
81100 Rent Income
Net Other Income
IV. Other Expense
Other Expense
Net Other Income
Earning Before Tax
Rp
Rp
Rp
Rp
Rp
Rp
11,250,000
12,025,000
400,000
315,000
1,150,000
Rp 2,402,767,200
ANTARA
ment
s, 31 2014
ount
Rp1,205,000,000
Rp (943,890,000)
Rp 261,110,000
Rp (231,667,200)
Rp
29,442,800
Rp
Rp
22,210,000
51,652,800
PT SEPEDA NUSANTARA
RETAINED EARNING
END OF MONTH : 31 DESEMBER 2014
ACC.NO
32000
33000
DESCRIPTION
Retained Earning
Net Profit
Deviden
32000
Retained Earning
AMOUNT
Rp 46,400,000
Rp 51,652,800
Rp (75,000,000)
Rp (23,347,200)
Rp 23,052,800
PT SEPEDA NUSANTARA
NERACA
PERIODE 31 DESEMBER 2014
Aktiva
Acc. No
11110
11120
11210
11220
11310
11320
11410
11420
11430
11440
Description
Cash On Hand
Cash On BCA
Account Receivable
Amount
Rp
26,900,000
Rp 161,550,000
Rp 235,360,000
Rp
(4,059,200) Rp
Rp231,300,800
Rp
83,300,000
Supplies
Rp
3,750,000
Prepaid Insurance
Rp
5,000,000
Prepaid Advertice
Rp
13,250,000
Prepaid Tax
Rp
Rp
Net Current Asset Rp
525,050,800
12110
12120
Equipment At Cost
Rp
67,000,000
Rp (17,958,000)
12210
12220
Automotive At Cost
Rp 138,000,000
Rp (31,000,000)
Rp 49,042,000
Rp107,000,000
12310
12320
12330
Building
Land
Net Fixed Asset
TOTAL AKTIVA
Rp 140,000,000
Rp (55,000,000)
Rp 85,000,000
Rp
25,000,000
Rp 266,042,000
Rp791,092,800
SEPEDA NUSANTARA
NERACA
ODE 31 DESEMBER 2014
Pasiva
Acc. No
Description
21230 Tax Payable
21320 Unearned Rent
Net Current Liabilities
22100 Bank Payable
31100 Common Stock
TOTAL PASIVA
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Amount
121,620,000
1,900,000
13,270,000
2,500,000
3,750,000
143,040,000
100,000,000
Rp
Rp
Rp
500,000,000
25,000,000
23,052,800
Rp
791,092,800
yg dikurang2 ditaro pada kolom pertama
DARI SHEET WORKSHEET

DARI SHEET RETAINED EARNING
PT SEPEDA NUSANTARA
Closing Journal
Date
Evidence No.
31-Dec-14
Acc No
41100
31-Dec-14
31-Dec-14
31-Dec-14
41200
41300
51100
31-Dec-14
51200
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
61100
61200
61300
61400
61500
61600
61700
61720
61730
61800
61900
31-Dec-14
31-Dec-14
31-Dec-14
81100
81200
81300
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
31-Dec-14
91100
91200
91400
81300
#N/A
33000
32000
81300
32000
21220
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
Description
Sales
Income Summary
Sales Return
Sales Discount
Cost Of Good Sold
Income Summary
Purchase Discount
Income Summary
Salaries Expense
Maintenance Expense
Insurance Expense
Advertice Expense
Supplies Expense
Bad Debt Expense
Income Summary
Rent Income
Interest Income
Income Summary
Interest Expense
Bank Service Charge
Tax Expense Artc 21
Income Summary
Deviden
Retained Earning
Income summary
Retained Earning
TOTAL
EPEDA NUSANTARA
Closing Journal
Month : Des, 31 2014
Ref
Debet
Kredit
Rp 1,261,500,000 Rp
Rp 1,261,500,000
Rp
- Rp
33,000,000
Rp
- Rp
23,500,000
Rp
- Rp
955,050,000
Rp 1,011,550,000
Rp
11,160,000 Rp
Rp
11,160,000
Rp
- Rp
113,500,000
Rp
- Rp
12,600,000
Rp
- Rp
27,000,000
Rp
- Rp
10,000,000
Rp
- Rp
28,000,000
Rp
- Rp
2,250,000
Rp
- Rp
11,208,000
Rp
- Rp
12,000,000
Rp
- Rp
7,000,000
Rp
- Rp
2,109,200
Rp
- Rp
6,000,000
Rp 231,667,200
Rp
11,250,000 Rp
Rp
12,025,000 Rp
Rp
400,000 Rp
Rp
23,675,000
Rp
- Rp
Rp
- Rp
315,000
Rp
- Rp
1,150,000
Rp
1,465,000
Rp
Rp
Rp
75,000,000
51,652,800
Rp 2,667,670,000
75,000,000 diambil dari worksheet (neraca) debit

sebaliknya
Rp
51,652,800
Rp 2,667,670,000
debit ambil di kredit sheet worksheet (income statement)

begitpun sebaliknya
yg di tebalkan adalah yg di autosum
sheet (neraca) debit

21100
11210

12320
12220
12120
61500

22100 Bank Payable
12310 Building
11120 Cash On BCA
11110 Cash On Hand
31100 Common Stock
11220
12210
61800
22100
91200
12310
11120
11110
31100
51100
61720

33000 Deviden
61730
61700
33000

12330 Land
11430 Prepaid Tax
81100 Rent Income
12110
21330
81300
61400
91100
81200
12330
61200
11310
61900
31200
11420
11410
11430
51200
81100
32000
61100
21310
41100 Sales
41200 Sales Return
11320 Supplies
21230 Tax Payable
21320 Unearned Rent
41100
41300
41200
11320
61600
91400
21230
21220
21320
11440
21210
61300

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