PT.

KHARISMA DIGITAL
Memorial Journal
December 2011
Page :
DATE DESCRIPTION REF DEBET CREDIT

31 Sales 4-1000 2.127.159.000,00

Interest Revenue 8-1000 3.815.108,00
Late Fees Collected 8-2000 13.085.000,00
Gain on Sales of Marketable Securities 8-3000 2.020.500,00
Gain on Disposal of Fixed Assets 8-4000 396.728,52
Dividend Revenue 8-5000 4.500.000,00
Income Summary 3-4000 2.150.976.336,52
31 Income Summary 3-4000 2.107.515.964,30
Sales Returns 4-3000 53.071.000,00
Sales Discount 4-2000 18.518.800,00
Cost of Good Sold 5-1000 1.671.596.722,22
Wages & Salaries Expense 6-1100 60.000.000,00
Depreciation Expense - Vehicles 6-1110 16.534.423,83
Promotion & Advertising Expense 6-1120 1.600.000,00
Insurance Expense 6-1130 15.600.000,00
Store Supplies Expense 6-1140 4.310.000,00
Other Sales Expense 6-1150 16.261.000,00
Wages & Salaries Expense 6-2100 120.000.000,00
Electricity, Water & Telephone Expense 6-2110 15.105.000,00
Repairs & Maintenance Expense 6-2120 9.350.000,00
Entertainment Expense 6-2130 1.625.000,00
Income Tax Expense 6-2140 8.309.971,60
Offfice Supplies Expense 6-2150 1.230.000,00
Depreciation Expense - Equipment 6-2160 13.233.024,69
Depreciation Expense - Building 6-2170 10.500.000,00
Bank Charges 9-1000 60.000,00
Interest Expense 9-2000 70.461.021,95
Other Expense 9-5000 150.000,00
31 Income Summary 3-4000 43.460.372,22
Retained Earnings 3-2000 43.460.372,22
31 Retained Earnings 3-2000 56.000.000,00
Dividend 3-3000 56.000.000,00
 PT. KHARISMA DIGITAL
Memorial Journal
December 2011
Page :
DATE DESCRIPTION REF DEBET CREDIT

4.357.952.673,03 4.357.952.673,03