V.

DAFTAR AKUN
NO.

NAMA AKUN

FUNGSI UNTUK MENCATAT MUTASI NILAI

CURRENT ASSETS:
1-1100 Cash In Bank

Kas di Bank

1-1200 Petty Cash

Kas Kecil

1-1300 Accounts Receivable

Piutang Dagang

1-1400 Allowance for Doubtful Debt

Penyisihan atau Cadangan Kerugian Piutang

1-1500 Merchandise Inventory

Persediaan Barang Dagangan

1-1600 Store Supplies

Perlengkapan Toko

1-1700 Prepaid Insurance

Asuransi Dibayar Dimuka

1-1800 Prepaid Rent

Sewa Dibayar Dimuka

1-1900 Prepaid Income Tax Article 25

Uang Muka PPh Pasal 25

1-1901 VAT In

PPN Masukan

FIXED ASSETS:
1-2100 Equipment at Cost

Peralatan

1-2110 Equipment Accum Dep

Akumulasi Penyusutan Peralatan

CURRENT LIABILITIES:
2-1100 Accounts Payable

Hutang Dagang

2-1200 Accrued Expense

Beban Yang Masih Harus Dibayar

2-1300 Income Tax Payable

Hutang Pajak Penghasilan (PPh)

2-1400 VAT Out

PPN Keluaran

LONG TERM LIABILITIES:

2-2100 Permata Bank Loan

Hutang Bank Permata

EQUITY:
3-1100 Paid Up Capital

Modal Disetor

3-1200 Retained Earnings

Saldo Laba

3-1300 Dividend

Dividen

3-1400 Income Summary

Ikhtisar Laba/ Rugi

REVENUES:
4-1100 Sales

Penjualan Barang Dagangan

4-1200 Sales Return

Retur Penjualan

COST OF GOODS SOLD:

5-1100 Cost of Goods Sold

Beban Pokok Penjualan

OPERATING EXPENSE:
6-1000 Advertising Expense

Beban Iklan

6-1100 Telephone & Electricity Expens Beban Telepon dan Listrik

6-1200 Store Supplies Expense

Beban Perlengkapan Toko

6-1300 Bad Debt Expense

Beban Kerugian Piutang

6-1400 Depreciation Expense

Beban Penyusutan Aset Tetap

6-1500 Insurance Expense

Beban Asuransi

6-1600 Rent Expense

Beban Sewa Toko

6-1700 Wages & Salaries Expense

Beban Upah dan Gaji

6-1800 Other Operating Expense

Beban-beban Operasi Lainnya

OTHER REVENUES AND GAINS:

7-1100 Interest Revenue

Pendapatan Bunga

OTHER EXPENSES AND LOSSES:

8-1100 Interest Expense

Beban Bunga

8-1200 Bank Service Charge

Beban Administrasi Bank

NO.

NAMA AKUN

8-1300 Income Tax Expense

FUNGSI UNTUK MENCATAT MUTASI NILAI

Beban Pajak Penghasilan (PPh)

PT. ANGKASA
ADJUSTED TRIAL BALANCE
as of November 30, 2010

NO.

ACCOUNT

1-1100 Cash In Bank

1-1200 Petty Cash
1-1300 Accounts Receivable

DEBET

CREDIT

82,086,250.00
9,800,000.00
85,800,000.00

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory
1-1600 Store Supplies

4,290,000.00
520,000,000.00
9,800,000.00

1-1700 Prepaid Insurance

15,300,000.00

1-1800 Prepaid Rent

21,300,000.00

1-1900 Prepaid Income Tax Article 25

16,500,000.00

1-1901 VAT In
1-2100 Equipment at Cost

6,300,000.00
63,300,000.00

1-2110 Equipment Accum Dep

16,500,000.00

2-1100 Accounts Payable

69,300,000.00

2-1200 Accrued Expense

3,900,000.00

2-1300 Income Tax Payable

1,500,000.00

2-1400 VAT Out

7,800,000.00

2-2100 Permata Bank Loan

301,000,000.00

3-1100 Paid Up Capital

200,000,000.00

3-1200 Retained Earnings

165,250,000.00

3-1300 Dividend

3-1400 Income Summary

4-1100 Sales
4-1200 Sales Return
5-1100 Cost of Goods Sold

503,300,000.00
4,200,000.00

6-1100 Telephone & Electricity Expense

8,700,000.00

6-1200 Store Supplies Expense

4,750,000.00

6-1300 Bad Debt Expense

3,217,500.00

6-1400 Depreciation Expense

14,506,250.00

6-1500 Insurance Expense

14,300,000.00

6-1600 Rent Expense

23,300,000.00

6-1700 Wages & Salaries Expense

36,300,000.00
9,300,000.00

7-1100 Interest Revenue

6,100,000.00

8-1100 Interest Expense

9,480,000.00

8-1200 Bank Service Charge

6,600,000.00

8-1300 Income Tax Expense

###

314,100,000.00

6-1000 Advertising Expense

6-1800 Other Operating Expense

1,278,940,000.00

1,278,940,000.00

VIII DAFTAR SALDO PIUTANG DAGANG

Per 30 Nopember 2010
No.
Nama
No. Faktur
1 Techno Computer
F-11/12
2 Trans Computer
F-11/25
3 Mega Computer
F-11/10
4 Prima Computer
F-11/14
JUMLAH

IX

DAFTAR SALDO UTANG DAGANG

Per 30 Nopember 2010
No.
Nama
No. Faktur
1 PT. Makmur Jaya
C. 15234
2 CV. Setia Abadi
F. 1289
3 PT. Lodan
Fk. 2011
JUMLAH

PERSEDIAAN BARANG DAGANGAN

Per 30 Nopember 2010
No.
Kode
Nama Item
1 1230P
IBM P-230
2 A60PC
Acer P-60

Tanggal
11/25/2010
11/29/2010
11/23/2010
11/24/2010

Penjualan
31,000,000.00 Rp
26,000,000.00 Rp
18,000,000.00 Rp
3,000,000.00 Rp
78,000,000.00 Rp

VAT Out
3,100,000.00
2,600,000.00
1,800,000.00
300,000.00
7,800,000.00

Piutang Dagang
Rp 34,100,000.00
Rp 28,600,000.00
Rp 19,800,000.00
Rp
3,300,000.00
Rp 85,800,000.00

Tanggal
Pembelian
11/23/2010 Rp 21,000,000.00 Rp
11/20/2010 Rp 16,000,000.00 Rp
11/28/2010 Rp 26,000,000.00 Rp
Rp 63,000,000.00 Rp

VAT In
2,100,000.00
1,600,000.00
2,600,000.00
6,300,000.00

Hutang Dagang
Rp 23,100,000.00
Rp 17,600,000.00
Rp 28,600,000.00
Rp 69,300,000.00

Kuantitas
20
16
36

Rp
Rp
Rp
Rp
Rp

Harga/ Unit
Jumlah
Rp 16,000,000.00 Rp 320,000,000.00
Rp 12,500,000.00 Rp 200,000,000.00
Rp 28,500,000.00 Rp 520,000,000.00

PT. ANGKASA

Cash Receipt Journal

December 2010
Page : 1
DEBET
DATE
3
12
13

DOC.
NO.

REF

DESCRIPTION

BKM12-1 Techno Computer

BKM12-2 Trans Computer
KN01

Penjualan Tunai

CREDIT

OTHER
CASH IN BANK ACCOUNT
AMOUNT
NO.

ACCOUNTS
RECEIVABLE

34,100,000.00

34,100,000.00

231,000,000.00

231,000,000.00

266,200,000.00

14

BKM12-3 Trans Computer

28,600,000.00

20

BKM12-4 Penerimaan piutang yang telah dihapusbukukan

25

BKM12-5 Mega Computer

OTHER
ACCOUNT
AMOUNT
NO.

4-1100

242,000,000.00

2-1400

24,200,000.00

1-1400

7,200,000.00

28,600,000.00

7,200,000.00
19,800,000.00

19,800,000.00

RECAPITULATION
ADV.
MADE BY

DATE

SIGNATURE

DEBET
ACCOUNT NO.
1-1100

CREDIT
AMOUNT
586,900,000.00

BOOKED BY

586,900,000.00

ACCOUNT NO.
1-1300
1-1400
2-1400
4-1100

AMOUNT
313,500,000.00
7,200,000.00
24,200,000.00
242,000,000.00

586,900,000.00

PT. ANGKASA

Cash Payment Journal

December 2010

DATE

DOC.
NO.

NO.
CEK

DESCRIPTION

DEBET
REF

ACCOUNTS
PAYABLE

CREDIT

OTHER
ACCOUNT NO. AMOUNT
2-1200

2,500,000.00

OTHER
CASH IN BANK
ACCOUNT NO.

BKK12-1 Pembayaran gaji

CP12-001

BKK12-2 Pelunasan PT. Lodan

CP12-002

28,600,000.00

28,600,000.00

BKK12-3 Pelunasan PT. Makmur Jaya

CP12-003

23,100,000.00

23,100,000.00

15

BKK12-4 Angsuran PPh 25 masa Nopember

CP12-004

17

BKK12-5 Pengumuman dividen tahun 2010

CP12-005

18

BKK12-6 Pelunasan PT. Lodan

CP12-006

286,000,000.00

286,000,000.00

23

BKK12-7 Pelunasan CV. Setia Abadi

CP12-007

17,600,000.00

17,600,000.00

30

BKK12-8 Angsuran Permata Bank Loan

CP12-008

31

BKK12-9 Pengisian kembali dana kas kecil

CP12-009

31

BKK12-10 Pembayaran PPN masa Nopember

CP12-010

2-1300

1,500,000.00

3-1300

50,000,000.00

2,500,000.00

1,500,000.00
45,000,000.00

2-2100

16,000,000.00

8-1100

3,000,000.00

19,000,000.00

1-1200

7,500,000.00

7,500,000.00

2-1400

7,800,000.00

1,500,000.00

2-1300

1-1901

RECAPITULATION
ADV
MADE BY
BOOKED BY

DATE

SIGNATURE

DEBET
ACCOUNT NO.

AMOUNT

ACCOUNT NO.

CREDIT
AMOUNT

2-1100

355,300,000.00

1-1100

432,300,00

2-2100

16,000,000.00

2-1300

5,000,00

1-1200

7,500,000.00

1-1901

6,300,00

2-1200

2,500,000.00

2-1300

1,500,000.00

2-1400

7,800,000.00

3-1300

50,000,000.00

8-1100

3,000,000.00
443,600,000.00

443,600,000

PT. ANGKASA

Payment Journal
December 2010
Page : 1
CREDIT
OTHER
AMOUNT

5,000,000.00

6,300,000.00

RECAPITULATION
CREDIT
AMOUNT
432,300,000.00
5,000,000.00
6,300,000.00

443,600,000.00

PT. ANGKASA

Purchase Journal
December 2010
DEBET
DATE DOC. NO.

DESCRIPTION

REF

MERCHANDISE
INVENTORY

CREDIT

OTHER
ACCOUNT NO
AMOUNT

VAT
IN

ACCOUNTS
PAYABLE

10

F05

PT. Lodan

301,000,000.00

30,100,000.00

331,100,000.00

22

A17

PT. Makmur Jaya

399,600,000.00

39,960,000.00

439,560,000.00

29

G11

CV. Setia Abadi

333,200,000.00

33,320,000.00

366,520,000.00

OTHE
ACCOUNT NO

RECAPITULATION
ADV
MADE BY
BOOKED BY

DATE

SIGNATURE

DEBET
ACCOUNT NO

CREDIT
AMOUNT

ACCOUNT NO.

1-1500

1,033,800,000.00

1-1901

103,380,000.00

2-1100

AMOU

1,13

1,137,180,000.00

1,137

ANGKASA

se Journal

mber 2010
Page : 1
CREDIT
OTHER
AMOUNT

RECAPITULATION
CREDIT
AMOUNT
1,137,180,000.00

1,137,180,000.00

PT. ANGKASA

Petty Cash Journal

December 2010
DEBET
OTHER
ACCOUNT NO.
AMOUNT

Page : 1
CREDIT

DATE

DOC.
NO.

V12-1

Pembuatan brosur iklan

6-1000

675,000.00

675,000.00

V12-2

Rekening listrik dan telepon

2-1200

975,000.00

975,000.00

V12-3

Perlengkapan Toko

1-1600

900,000.00

900,000.00

26

V12-4

Perbaikan atap toko

6-1800

500,000.00

500,000.00

DESCRIPTION

PETTY CASH

PT. ANGKASA

Sales Journal
December 2010
DEBET

DOC.
DATE
NO.
6
18
27

DESCRIPTION

F12-1 Trans Computer

F12-2 Techno Computer
F12-3 Mega Computer

REF

CREDIT

ACCOUNT
OTHER
RECEIVABLE
ACCOUNT NO.
AMOUNT
286,000,000.00
188,100,000.00
467,500,000.00

SALES
260,000,000.00
171,000,000.00
425,000,000.00

OTHE
VAT
ACCOUNT NO.
OUT
26,000,000.00
17,100,000.00
42,500,000.00

RECAPITULATION
ADV
MADE BY

DATE

SIGNATURE

DEBET
ACCOUNT NO.
1-1300

CREDIT
AMOUNT
941,600,000.00

BOOKED BY

941,600,000.00

ACCOUNT NO.
4-1100
2-1400

AMOUNT

85
8

941

NGKASA

Journal

mber 2010
Page : 1
CREDIT
OTHER
AMOUNT

RECAPITULATION
CREDIT
AMOUNT
856,000,000.00
85,600,000.00

941,600,000.00

PT. ANGKASA

Memorial Journal
December 2010

DATE

DOC.
NO.

F12-1

DESCRIPTION
Cost of Goods Sold
Merchandise Inventory

REF
5-1100

DEBET
231,500,000.00

1-1500

(Trans Computer)

NK12-1

Merchandise Inventory

1-1500

Cost of Goods Sold

Sales Return

5-1100
4-1200

50,000,000.00

Vat Out

2-1400

5,000,000.00

Account Receivable

44,500,000.00

1-1300

(Retur Trans Elektronik)

11

NK-1

Account Payable
VAT In
Merchandise Inventory

2-1100

45,100,000.00

1-1901
1-1500

(Retur PT. Lodan)

13

KN01

Cost of Goods Sold

Merchandise Inventory

5-1100

212,000,000.00

1-1500

(Penjualan Tunai)

18

F12-2

Cost of Goods Sold

Merchandise Inventory

5-1100

146,000,000.00

1-1500

(Guskom Computer)

27

F12-3

Cost of Goods Sold

Merchandise Inventory

5-1100

366,400,000.00

1-1500

(Mega Computer)

REKAPITULASI
ACCOUNT
NO.

DEBET

1-1901
1-1300
1-1500

44,500,000.00

2-1100

45,100,000.00

2-1400

5,000,000.00

4-1200

50,000,000.00

5-1100

955,900,000.00

PT. ANGKASA

Memorial Journal
December 2010

DATE

DOC.
NO.

DESCRIPTION

REF

DEBET

1,100,500,000.00

PT. ANGKASA

emorial Journal
December 2010
Page : 1
CREDIT

231,500,000.00

44,500,000.00

55,000,000.00

4,100,000.00
41,000,000.00

212,000,000.00

146,000,000.00

366,400,000.00

REKAPITULASI
CREDIT
4,100,000.00
55,000,000.00
996,900,000.00

44,500,000.00

PT. ANGKASA

emorial Journal
December 2010
Page : 1
CREDIT

1,100,500,000.00

PT. ANGKASA

INVENTORY CARD
December 2010
ITEM

: IBM P-230

DATE
Des

DOC.
NO.

IN
DESCRIPTION

1
Opening Balance
6 F12-1 Trans Computer
7 NK12-1 Retur Trans Computer
10
F05
PT. Lodan
11 NK-1 Retur PT. Lodan
13 KN01 Penjualan Tunai
18 F12-2 Techno Computer
22 A17 PT. Makmur Jaya
27

F12-3

Mega Computer

29

G11

CV. Setia Abadi

QUAN
TITY

11
(1)

13

12

PRICE

OUT
AMOUNT

QUAN
TITY

PRICE

BALANCE
AMOUNT

9
(2)

16,000,000
16,000,000

144,000,000
(32,000,000)

7
6

16,000,000
16,000,000

112,000,000
96,000,000

10
5

16,000,000
16,200,000

160,000,000
81,000,000

16,000,000 176,000,000
16,000,000 (16,000,000)

16,200,000 210,600,000

16,400,000 196,800,000

QUAN
TITY

PRICE

AMOUNT

20
11
13
24
23
16
10
10
13
8

16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,200,000
16,200,000

320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
256,000,000
160,000,000
160,000,000
210,600,000
129,600,000

8
12

16,200,000
16,400,000

129,600,000
196,800,000

ITEM :

Acer P-60

DATE
Dec

DOC.
NO.

IN
DESCRIPTION

1
Opening Balance
6 F12-1 Trans Computer
7 NK12-1 Retur Trans Computer
10
F05
PT. Lodan
11 NK-1 Retur PT. Lodan
13 KN01 Penjualan Tunai
18 F12-2 Techno Computer
22 A17 PT. Makmur Jaya
27

F12-3

Mega Computer

29

G11

CV. Setia Abadi

QUAN
TITY

10
(2)

15

11

PRICE

OUT
AMOUNT

QUAN
TITY

PRICE

BALANCE
AMOUNT

7
(1)

12,500,000
12,500,000

87,500,000
(12,500,000)

8
4

12,500,000
12,500,000

100,000,000
50,000,000

6
4

12,500,000
12,600,000

75,000,000
50,400,000

12,500,000 125,000,000
12,500,000 (25,000,000)

12,600,000 189,000,000

12,400,000 136,400,000

QUAN
TITY

PRICE

AMOUNT

16
9
10
20
18
10
6
6
15
11

12,500,000
12,500,000
12,500,000
12,500,000
12,500,000
12,500,000
12,500,000
12,500,000
12,600,000
12,600,000

200,000,000
112,500,000
125,000,000
250,000,000
225,000,000
125,000,000
75,000,000
75,000,000
189,000,000
138,600,000

11
11

12,600,000
12,400,000

138,600,000
136,400,000

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

CUSTOMER ACCOUNT

CUSTOMER'S NAME:
Techno Computer
DATE
Dec

DESC

REF

1
3 Pelunasan
18 Penjualan

Dec

DESC

34,100,000.00

REF

Dec

1
25 Pelunasan
27 Penjualan

CUSTOMER'S NAME:

DEBET

CREDIT

286,000,000.00
55,000,000.00
231,000,000.00
28,600,000.00

CUSTOMER'S NAME:
Mega Computer
DESC

BALANCE
DEBET
34,100,000.00
188,100,000.00

CUSTOMER ACCOUNT

1
6 Penjualan
7 Retur
12 Pelunasan
14 Pelunasan

DATE

CREDIT

188,100,000.00

CUSTOMER'S NAME:
Trans Computer
DATE

DEBET

BALANCE
DEBET
28,600,000.00
314,600,000.00
259,600,000.00
28,600,000.00
-

CUSTOMER ACCOUNT
REF

DEBET

CREDIT
19,800,000.00

467,500,000.00

CUSTOMER ACCOUNT

BALANCE
DEBET
19,800,000.00
467,500,000.00

Prima Computer
DATE
Dec

DESC
1

REF

DEBET

CREDIT

BALANCE
DEBET
3,300,000.00
3,300,000.00
3,300,000.00
3,300,000.00
3,300,000.00
3,300,000.00
3,300,000.00

NO.
001
BALANCE
CREDIT

NO.
002
BALANCE
CREDIT

NO.
003
BALANCE
CREDIT

NO.

004
BALANCE
CREDIT

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
VENDOR'S NAME
PT. Makmur Jaya
DATE
Dec

DESC

VENDOR ACCOUNT
REF

1 Opening Balance
9 Pelunasan
22 Pembelian

Dec

DESC

Dec

REF

CREDIT

BALANCE
DEBET

366,520,000.00

VENDOR ACCOUNT
REF

DEBET

CREDIT

BALANCE
DEBET

28,600,000.00
331,100,000.00
45,100,000.00
286,000,000.00

VENDOR'S NAME
DESC

DEBET
17,600,000.00

1 Opening Balance
6 Pelunasan
10 Pembelian
11 Retur
18 Pelunasan

DATE

DEBET

VENDOR ACCOUNT

VENDOR'S NAME
PT. Lodan
DESC

BALANCE

439,560,000.00

1 Opening Balance
23 Pelunasan
29 Pembelian

DATE

CREDIT

23,100,000.00

VENDOR'S NAME
CV. Setia Abadi
DATE

DEBET

VENDOR ACCOUNT
REF

DEBET

CREDIT

BALANCE
DEBET

NO.
001
BALANCE
CREDIT
23,100,000.00
439,560,000.00

##
###
###

NO.
002
BALANCE
CREDIT
17,600,000.00
366,520,000.00

NO.
003
BALANCE
CREDIT
28,600,000.00
331,100,000.00
286,000,000.00
-

NO.
BALANCE
CREDIT

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:

GENERAL LEDGER

Cash In Bank
Date
Dec

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Dec

1
31
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Dec

1
31
31

Debet

Credit

Description

7,500,000.00
-

3,050,000.00
-

Ref.

Debet

Credit

Opening Balance

Petty Cash Journal

Adjusment
Closing

Description

Balance
Debet
9,800,000.00
9,800,000.00
17,300,000.00
14,250,000.00
14,250,000.00
14,250,000.00
14,250,000.00
14,250,000.00
14,250,000.00

GENERAL LEDGER

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Account:
Allowance for Doubtful Debt
Date

432,300,000.00
-

Opening Balance

Account:
Accounts Receivable
Date

586,900,000.00
5,070,000.00
-

Balance
Debet
82,086,250.00
668,986,250.00
236,686,250.00
236,686,250.00
236,686,250.00
236,686,250.00
236,686,250.00
241,756,250.00
241,756,250.00

GENERAL LEDGER

Petty Cash

Dec

Credit

Opening Balance

Account:
Date

Debet

941,600,000.00
-

313,500,000.00
55,000,000.00
-

Balance
Debet
85,800,000.00
(227,700,000.00)
(227,700,000.00)
(227,700,000.00)
713,900,000.00
713,900,000.00
658,900,000.00
658,900,000.00
658,900,000.00

GENERAL LEDGER
Ref.

Debet

Credit

Opening Balance
JNK
JPK

7,200,000.00
-

Balance
Debet

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

PCJ
JPn
JPB
JM
JM
JM

21,455,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Merchandise Inventory
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Debet

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1,033,800,000.00
44,500,000.00
-

Opening Balance

Petty Cash Journal

Adjusment
Closing

Account:

Dec

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

1
31

5,850,000.00
-

Debet

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

Balance
Debet
9,800,000.00
9,800,000.00
9,800,000.00
10,700,000.00
10,700,000.00
10,700,000.00
10,700,000.00
4,850,000.00
4,850,000.00

Balance

Credit
-

1,250,000.00
-

Debet
15,300,000.00
15,300,000.00
15,300,000.00
15,300,000.00
15,300,000.00
15,300,000.00
15,300,000.00
14,050,000.00
14,050,000.00

GENERAL LEDGER

Prepaid Rent

Dec

900,000.00
-

Opening Balance

Account:
Date

Credit

GENERAL LEDGER

Prepaid Insurance

Dec

Debet

Opening Balance

Account:
Date

996,900,000.00
-

Balance
Debet
520,000,000.00
520,000,000.00
520,000,000.00
520,000,000.00
520,000,000.00
1,553,800,000.00
601,400,000.00
601,400,000.00
601,400,000.00

GENERAL LEDGER

Store Supplies
Date

Credit

Ref.

Debet

Credit

Opening Balance
JNK

Balance
Debet
21,300,000.00
21,300,000.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JPK
PCJ
JPn
JPB
JM
JM
JM

2,500,000.00
-

21,300,000.00
21,300,000.00
21,300,000.00
21,300,000.00
21,300,000.00
18,800,000.00
18,800,000.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Prepaid Income Tax Article 25
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Dec

1
31

Credit

103,380,000.00
-

6,300,000.00
4,100,000.00
-

Debet

Petty Cash Journal

Adjusment
Closing

Description

Balance
Debet
6,300,000.00
6,300,000.00
103,380,000.00
99,280,000.00
99,280,000.00
99,280,000.00

Balance

Credit

Opening Balance
JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Account:
Equipment Accum Dep
Date

Debet

GENERAL LEDGER

Equipment at Cost

Dec

Opening Balance

Account:
Date

1,500,000.00
-

Balance
Debet
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
18,000,000.00
18,000,000.00

GENERAL LEDGER

VAT In

Dec

Credit

Opening Balance

Account:
Date

Debet

Debet
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00
63,300,000.00

GENERAL LEDGER
Ref.

Debet

Balance

Credit

Debet

Opening Balance
JNK

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JPK
PCJ
JPn
JPB
JM
JM
JM

1,318,750.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:

GENERAL LEDGER

Accounts Payable
Date
Dec

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Dec

1
31
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

Ref.

1
31

Debet

Credit

Balance
Debet

2,500,000.00
975,000.00
-

4,500,000.00
-

Debet

Credit

Balance
Debet

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

1,500,000.00
-

5,000,000.00
25,932,800.00
-

GENERAL LEDGER

VAT Out

Dec

1,137,180,000.00
-

GENERAL LEDGER

Account:
Date

355,300,000.00
45,100,000.00
-

Opening Balance

Account:
Income Tax Payable
Date

Balance
Debet

GENERAL LEDGER

Accrued Expense

Dec

Credit

Opening Balance

Account:
Date

Debet

Ref.

Debet

Credit

Opening Balance
JNK

24,200,000.00

Balance
Debet

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JPK
PCJ
JPn
JPB
JM
JM
JM

7,800,000.00
5,000,000.00
-

85,600,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:

GENERAL LEDGER

Permata Bank Loan

Date
Dec

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

1
31
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

Description

Ref.

1
31

Debet

Debet

Balance

Credit

Debet

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

50,000,000.00

138,227,500.00

GENERAL LEDGER

Dividend

Dec

Balance

Credit

GENERAL LEDGER

Account:
Date

Debet

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Retained Earnings

Dec

16,000,000.00
-

Opening Balance

Account:
Date

Debet

GENERAL LEDGER

Paid Up Capital

Dec

Balance

Credit

Opening Balance

Account:
Date

Debet

Ref.

Debet

Balance

Credit

Debet

Opening Balance
JNK

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JPK
PCJ
JPn
JPB
JM
JM
JM

50,000,000.00
-

50,000,000.00

50,000,000.00
50,000,000.00
50,000,000.00
50,000,000.00
50,000,000.00
50,000,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
Account:

GENERAL LEDGER

Income Summary
Date
Dec

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Debet

1
31
31
31
31
31
31
31
31

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1,601,300,000.00

Petty Cash Journal

Adjusment
Closing

Description

Ref.

1
31
31
31
31

Debet

242,000,000.00
856,000,000.00
-

Debet

Balance

Credit

Debet

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

50,000,000.00
-

50,000,000.00

Ref.

Debet

Credit

Opening Balance

Petty Cash Journal

50,000,000.00
50,000,000.00
-

GENERAL LEDGER

Cost of Goods Sold

Dec

Balance

Credit

GENERAL LEDGER

Account:
Date

1,612,720,000.00

1,392,800.00

Opening Balance

Sales Return

Dec

1,614,112,800.00

Ref.

Account:
Date

Debet

GENERAL LEDGER

Sales

Dec

Balance

Credit

Opening Balance

Account:
Date

Debet

JNK
JPK
PCJ
JPn

Balance
Debet
314,100,000.00
314,100,000.00
314,100,000.00
314,100,000.00
314,100,000.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31

Adjusment
Closing

JPB
JM
JM
JM

955,900,000.00
-

44,500,000.00
1,225,500,000.00

314,100,000.00
1,225,500,000.00
1,225,500,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Advertising Expense
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Dec

1
31
31
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Description

Dec

1
31
31
31
31
31
31
31
31

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31

Debet

Credit

Description

1,000,000.00
-

9,700,000.00

Ref.

Debet

Credit

Opening Balance

Petty Cash Journal

Adjusment
Closing

Description

Balance
Debet
8,700,000.00
8,700,000.00
8,700,000.00
8,700,000.00
8,700,000.00
8,700,000.00
8,700,000.00
9,700,000.00
-

GENERAL LEDGER

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

5,850,000.00
-

10,600,000.00

Balance
Debet
4,750,000.00
4,750,000.00
4,750,000.00
4,750,000.00
4,750,000.00
4,750,000.00
4,750,000.00
10,600,000.00
-

GENERAL LEDGER

Bad Debt Expense

Dec

4,875,000.00

Opening Balance

Account:
Date

675,000.00
-

Debet
4,200,000.00
4,200,000.00
4,200,000.00
4,875,000.00
4,875,000.00
4,875,000.00
4,875,000.00
4,875,000.00
-

GENERAL LEDGER

Account:
Store Supplies Expense
Date

Balance

Credit

Opening Balance

Account:
Telephone & Electricity Expense
Date

Debet

Ref.

Debet

Balance

Credit

Opening Balance
JNK
JPK

Debet
3,217,500.00
3,217,500.00
3,217,500.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

PCJ
JPn
JPB
JM
JM
JM

21,455,000.00
-

24,672,500.00

3,217,500.00
3,217,500.00
3,217,500.00
3,217,500.00
24,672,500.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Depreciation Expense
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Dec

1
31
31

Credit

1,250,000.00
-

15,550,000.00

Debet

Credit

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Account:
Wages & Salaries Expense
Date

Debet

Description

Balance
Debet
14,300,000.00
14,300,000.00
14,300,000.00
14,300,000.00
14,300,000.00
14,300,000.00
14,300,000.00
15,550,000.00
-

GENERAL LEDGER

Rent Expense

Dec

15,825,000.00

Opening Balance

Account:
Date

1,318,750.00
-

Debet
14,506,250.00
14,506,250.00
14,506,250.00
14,506,250.00
14,506,250.00
14,506,250.00
14,506,250.00
15,825,000.00
-

GENERAL LEDGER

Insurance Expense

Dec

Balance

Credit

Opening Balance

Account:
Date

Debet

2,500,000.00
-

25,800,000.00

Balance
Debet
23,300,000.00
23,300,000.00
23,300,000.00
23,300,000.00
23,300,000.00
23,300,000.00
23,300,000.00
25,800,000.00
-

GENERAL LEDGER
Ref.

Debet

Balance

Credit

Opening Balance
JNK
JPK

Debet
36,300,000.00
36,300,000.00
36,300,000.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

PCJ
JPn
JPB
JM
JM
JM

3,500,000.00
-

39,800,000.00

36,300,000.00
36,300,000.00
36,300,000.00
36,300,000.00
39,800,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Other Operating Expense
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

1
31
31
31
31
31
31
31
31

Description

Ref.

Dec

1
31
31

Balance

Credit

Debet

11,420,000.00

5,320,000.00
-

Debet

Credit

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

Account:
Bank Service Charge
Date

Debet

GENERAL LEDGER

Interest Expense

Dec

9,800,000.00

Opening Balance

Account:
Date

500,000.00
-

Debet
9,300,000.00
9,300,000.00
9,300,000.00
9,800,000.00
9,800,000.00
9,800,000.00
9,800,000.00
9,800,000.00
-

GENERAL LEDGER

Interest Revenue

Dec

Balance

Credit

Opening Balance

Account:
Date

Debet

Description

3,000,000.00
-

12,480,000.00

Balance
Debet
9,480,000.00
9,480,000.00
12,480,000.00
12,480,000.00
12,480,000.00
12,480,000.00
12,480,000.00
12,480,000.00
-

GENERAL LEDGER
Ref.

Debet

Balance

Credit

Opening Balance
JNK
JPK

Debet
6,600,000.00
6,600,000.00
6,600,000.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG
31
31
31
31
31
31

Petty Cash Journal

Adjusment
Closing

PCJ
JPn
JPB
JM
JM
JM

250,000.00
-

6,850,000.00

6,600,000.00
6,600,000.00
6,600,000.00
6,600,000.00
6,850,000.00
-

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

Account:
Income Tax Expense
Date
Dec

1
31
31
31
31
31
31
31
31

Description

GENERAL LEDGER
Ref.

Debet

Credit

Opening Balance

Petty Cash Journal

Adjusment
Closing

JNK
JPK
PCJ
JPn
JPB
JM
JM
JM

24,432,800.00
-

24,432,800.00

Balance
Debet
24,432,800.00
-

Account Number:
1-1100
Balance
Credit

Account Number:
1-1200
Balance
Credit

Account Number:
1-1300
Balance
Credit

###

Account Number:
1-1400
Balance
Credit
4,290,000.00
11,490,000.00
11,490,000.00

11,490,000.00
11,490,000.00
11,490,000.00
11,490,000.00
32,945,000.00
32,945,000.00

Account Number:
1-1500
Balance
Credit

Account Number:
1-1600
Balance
Credit

Account Number:
1-1700
Balance
Credit

Account Number:
1-1800
Balance
Credit

Account Number:
1-1900
Balance
Credit

Account Number:
1-1901
Balance
Credit

Account Number:
1-2100
Balance
Credit

Account Number:
1-2110
Balance
Credit
16,500,000.00
16,500,000.00

16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
17,818,750.00
17,818,750.00

Account Number:
2-1100
Balance
Credit
69,300,000.00
69,300,000.00
(286,000,000.00)
(286,000,000.00)
(286,000,000.00)
851,180,000.00
806,080,000.00
806,080,000.00
806,080,000.00

Account Number:
2-1200
Balance
Credit
3,900,000.00
3,900,000.00
1,400,000.00
425,000.00
425,000.00
425,000.00
425,000.00
4,925,000.00
4,925,000.00

Account Number:
2-1300
Balance
Credit
1,500,000.00
1,500,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
30,932,800.00
30,932,800.00

Account Number:
2-1400
Balance
Credit
7,800,000.00
32,000,000.00

24,200,000.00
24,200,000.00
109,800,000.00
109,800,000.00
104,800,000.00
104,800,000.00
104,800,000.00

Account Number:
2-2100
Balance
Credit
301,000,000.00
301,000,000.00
285,000,000.00
285,000,000.00
285,000,000.00
285,000,000.00
285,000,000.00
285,000,000.00
285,000,000.00

Account Number:
3-1100
Balance
Credit
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00

Account Number:
3-1200
Balance
Credit
165,250,000.00
165,250,000.00
165,250,000.00
165,250,000.00
165,250,000.00
165,250,000.00
165,250,000.00
165,250,000.00
253,477,500.00

Account Number:
3-1300
Balance
Credit

Account Number:
3-1400
Balance
Credit

Account Number:
4-1100
Balance
Credit
503,300,000.00
745,300,000.00
745,300,000.00
745,300,000.00
1,601,300,000.00
1,601,300,000.00
1,601,300,000.00
1,601,300,000.00
-

Account Number:
4-1200
Balance
Credit

Account Number:
5-1100
Balance
Credit

Account Number:
6-1000
Balance
Credit

Account Number:
6-1100
Balance
Credit

Account Number:
6-1200
Balance
Credit

Account Number:
6-1300
Balance
Credit

###

Account Number:
6-1400
Balance
Credit

Account Number:
6-1500
Balance
Credit

Account Number:
6-1600
Balance
Credit

Account Number:
6-1700
Balance
Credit

Account Number:
6-1800
Balance
Credit

Account Number:
7-1100
Balance
Credit
6,100,000.00
6,100,000.00
6,100,000.00
6,100,000.00
6,100,000.00
6,100,000.00
6,100,000.00
11,420,000.00
-

Account Number:
8-1100
Balance
Credit

Account Number:
8-1200
Balance
Credit

Account Number:
8-1300
Balance
Credit

PT. ANGKASA

UNADJUSTED TRIAL BALANCE

December 31, 2010
ACCOUNT
NO.

ACCOUNT NAME

1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1901
1-2100

Cash In Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Income Tax Article 25
VAT In
Equipment at Cost

1-2110
2-1100
2-1200
2-1300
2-1400
2-2100
3-1100
3-1200
3-1300
3-1400
4-1100
4-1200
5-1100
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
7-1100
8-1100
8-1200
8-1300

Equipment Accum Dep

Accounts Payable
Accrued Expense
Income Tax Payable
VAT Out
Permata Bank Loan
Paid Up Capital
Retained Earnings
Dividend
Income Summary
Sales
Sales Return
Cost of Goods Sold
Advertising Expense
Telephone & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Interest Expense
Bank Service Charge
Income Tax Expense

DEBET

CREDIT

236,686,250.00
14,250,000.00
658,900,000.00
11,490,000.00
601,400,000.00
10,700,000.00
15,300,000.00
21,300,000.00
16,500,000.00
99,280,000.00
63,300,000.00
16,500,000.00
806,080,000.00
425,000.00
5,000,000.00
104,800,000.00
285,000,000.00
200,000,000.00
165,250,000.00
50,000,000.00
1,601,300,000.00
50,000,000.00
1,225,500,000.00
4,875,000.00
8,700,000.00
4,750,000.00
3,217,500.00
14,506,250.00
14,300,000.00
23,300,000.00
36,300,000.00
9,800,000.00
6,100,000.00
12,480,000.00
6,600,000.00
3,201,945,000.00

3,201,945,000.00

PT. ANGKASA

Memorial Journal
December 2010

DATE

DOC.
NO.

31

BM12-1

31

BM12-2

DESCRIPTION
Cash in Bank

5,070,000.00

Bank Service Charge

8-1200

250,000.00

Bank Esemka Loan

7-1100

Store Supplies Expense

Rent Expense
Prepaid Rent
Insurance Expense
Prepaid Insurance
Bad Debt Expense
Allowance for Doubtful Debt

31

BM12-3

BM12-4

DEBET

1-1100

Store Supplies

31

REF

Depreciation Expense

6-1200
1-1600
6-1600
6-1500
6-1300
6-1400
6-1700

Accrued Expense

2-1200

Telp & Electricity Expense

6-1100

Accrued Expense

2-1200

Income Tax Payable

21,455,000.00

1-1400

Wages & Salaries Expense

Income Tax Expense

1,250,000.00

1-1700

1-2110

Income Tax Payable

2,500,000.00

1-1800

Equipment Acc Dep

Prepaid Income Tax Article 25

5,850,000.00

1-1900

1,318,750.00
3,500,000.00
1,000,000.00
1,500,000.00

2-1300
8-1300
2-1300

24,432,800.00

PT. ANGKASA

Memorial Journal
December 2010

DATE

DOC.
NO.

DESCRIPTION

REF

DEBET

68,126,550.00

PT. ANGKASA

Memorial Journal
December 2010
Page :

CREDIT

5,320,000.00
5,850,000.00
2,500,000.00
1,250,000.00
21,455,000.00
1,318,750.00
3,500,000.00
1,000,000.00
1,500,000.00
24,432,800.00

PT. ANGKASA

Memorial Journal
December 2010
Page :

CREDIT

68,126,550.00

W
NO.
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1901
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-2100
3-1100
3-1200
3-1300
4-1100
4-1200
5-1100
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
7-1100
8-1100
8-1200

DESCRIPTION
Cash In Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Income Tax Article 25
VAT In
Equipment at Cost
Equipment Accum Dep
Accounts Payable
Accrued Expense
Income Tax Payable
VAT Out
Permata Bank Loan
Paid Up Capital
Retained Earnings
Dividend
Sales
Sales Return
Cost of Goods Sold
Advertising Expense
Telephone & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Interest Expense
Bank Service Charge

PROFIT BEFORE TAX

8-1300 Income Tax Expense
PROFIT AFTER TAX
TOTAL

TRIAL BALANCE
DEBET
CREDIT
236,686,250.00

14,250,000.00

658,900,000.00

11,490,000.00

601,400,000.00

10,700,000.00

15,300,000.00

21,300,000.00

16,500,000.00

99,280,000.00

63,300,000.00

16,500,000.00

806,080,000.00

425,000.00

5,000,000.00

104,800,000.00

285,000,000.00

200,000,000.00

165,250,000.00

50,000,000.00
-

1,601,300,000.00

50,000,000.00

1,225,500,000.00

4,875,000.00

8,700,000.00

4,750,000.00

3,217,500.00

14,506,250.00

14,300,000.00

23,300,000.00

36,300,000.00

9,800,000.00

6,100,000.00

12,480,000.00

6,600,000.00

###

###

ADJUSTING JOURNA
DEBET
5,070,000.00
1,500,000.00
1,000,000.00
5,850,000.00
21,455,000.00
1,318,750.00
1,250,000.00
2,500,000.00
3,500,000.00
250,000.00
-

24,432,800.00
###

PT. ANGKASA

WORKSHEET

December 31, 2010

STING JOURNAL ENTRIES
ADJUSTED TRIAL BALANCE
CREDIT
DEBET
CREDIT
241,756,250.00
14,250,000.00
658,900,000.00
21,455,000.00
32,945,000.00
601,400,000.00
5,850,000.00
4,850,000.00
1,250,000.00
14,050,000.00
2,500,000.00
18,800,000.00
18,000,000.00
99,280,000.00
63,300,000.00
1,318,750.00
17,818,750.00
806,080,000.00
4,500,000.00
4,925,000.00
25,932,800.00
30,932,800.00
104,800,000.00
285,000,000.00
200,000,000.00
165,250,000.00
50,000,000.00
1,601,300,000.00
50,000,000.00
1,225,500,000.00
4,875,000.00
9,700,000.00
10,600,000.00
24,672,500.00
15,825,000.00
15,550,000.00
25,800,000.00
39,800,000.00
9,800,000.00
5,320,000.00
11,420,000.00
12,480,000.00
6,850,000.00
-

24,432,800.00
###

###

###

INCOME SUMMARY
DEBET
CREDIT

50,000,000.00
1,225,500,000.00
4,875,000.00
9,700,000.00
10,600,000.00
24,672,500.00
15,825,000.00
15,550,000.00
25,800,000.00
39,800,000.00
9,800,000.00
12,480,000.00
6,850,000.00
###
161,267,500.00
24,432,800.00
136,834,700.00
###

1,601,300,000.00
11,420,000.00
###

###

BALANCE SHEET
DEBET
CREDIT
241,756,250.00
14,250,000.00
658,900,000.00
32,945,000.00
601,400,000.00
4,850,000.00
14,050,000.00
18,800,000.00
18,000,000.00
99,280,000.00
63,300,000.00
17,818,750.00
806,080,000.00
4,925,000.00
30,932,800.00
104,800,000.00
285,000,000.00
200,000,000.00
165,250,000.00
50,000,000.00
-

###

###

###

136,834,700.00
###

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

INCOME STATEMENT
through 31/12/2010 1/1/2010
Sales

Rp 1,601,300,000.00

Sales Returns

Rp

(50,000,000.00)

Net Sales

Rp

1,551,300,000.00

Cost of Goods Sold

Rp

(1,225,500,000.00)

Gross Profit

Rp

325,800,000.00

Rp

(156,622,500.00)

Rp

169,177,500.00

Rp

(7,910,000.00)

Net Income before Tax

Rp

161,267,500.00

TAX

Rp

(24,432,800.00)

Net Income after Tax

Rp

Operating Expense :
Advertising Expense

Rp

4,875,000.00

Telephone & Electricity Expense

Rp

9,700,000.00

Store Supplies Expense

Rp

10,600,000.00

Bad Debt Expense

Rp

24,672,500.00

Depreciation Expense

Rp

15,825,000.00

Insurance Expense

Rp

15,550,000.00

Rent Expense

Rp

25,800,000.00

Wages & Salaries

Rp

39,800,000.00

Other Operating Expense

Rp

9,800,000.00

Operating Income
Other Revenues and Gains :
Interest Revenue

Rp

11,420,000.00

Interest Expense

Rp

(12,480,000.00)

Bank Service Charges

Rp

(6,850,000.00)

136,834,700.00

Fiscal Reconciliation :
Bad Debt Expense

Rp

24,672,500.00

Interest Revenue

Rp

(11,420,000.00)
Rp

13,252,500.00

Net Income after Fiscal Reconciliation

Rp

174,520,000.00

Income Tax Expense

Rp

(24,432,800.00)

Net Income after Tax

Rp

136,834,700.00

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

EQUITY STATEMENT
through 31/12/2010 1/1/2010
Retained Earnings Jan 1, 2010

Rp

165,250,000.00

Rp

86,834,700.00

Rp

252,084,700.00

Add:
Net Income after Tax

Rp 136,834,700.00

Dividen

Rp

Retained Eranings Dec 31, 2010

(50,000,000.00)

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

BALANCE SHEET
as of 31/12/2010
ASSETS

LIABILITIES + EQUITIES

Current Assets :

Current Liabilities :

Cash in Bank

Rp

241,756,250.00 Accounts Payable

Rp

806,080,000.0

Petty Cash

Rp

14,250,000.00 Accrued Expense

Rp

4,925,000.0

Accounts Receivable

Rp

658,900,000.00 Income Tax Payable

Rp

30,932,800.0

Allowance for Doubtful Debt

Rp

(32,945,000.00) VAT Out

Rp

104,800,000.0

Merchandise Inventory

Rp

601,400,000.00

Rp 946,737,800.0

Store Supplies

Rp

4,850,000.00

Prepaid Insurance

Rp

14,050,000.00 Long Term Liabilities :

Prepaid Rent

Rp

18,800,000.00 Permata Bank Loan

Prepaid Income Tax Article 25

Rp

18,000,000.00

VAT In

Rp

99,280,000.00

Rp

285,000,000.0

Rp

200,000,000.0

Rp

252,084,700.0

###
EQUITIES :
Fixed Assets :

Paid Up Capital

Equipment at Cost

Rp

Equipment Accum Dep

Rp
Rp

63,300,000.00 Retained Earnings

(17,818,750.00)
45,481,250.00

Rp 452,084,700.0

TOTAL ASSETS

###

TOTAL LIABILITIES+EQUITIES

###

CE SHEET

Rp

806,080,000.00

Rp

4,925,000.00

Rp

30,932,800.00

Rp

104,800,000.00

Rp 946,737,800.00

Rp

285,000,000.00

Rp

200,000,000.00

Rp

252,084,700.00

Rp 452,084,700.00

###

PT.
ANGKASA
Jl. Mendut Barat No. 47
BANDUNG

STATEMENT OF CASHFLOW
through 31/12/2010 1/1/2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income

Rp 136,834,700.00

Adjusments to reconcile net income to net

cash provided by operating activities :
Uncollectible Expense/BAD DEBT EXPENSE

Rp

8,236,250.00

Depreciation Expense

Rp

15,825,000.00

Accounts Receivable

Rp(164,725,000.00)

Merchandise Inventory

Rp (60,140,000.00)

Store Supplies

Rp

(485,000.00)

Prepaid Insurance

Rp

(1,405,000.00)

Prepaid Rent

Rp

(1,880,000.00)

Prepaid Income Tax Article 25

Rp

(4,500,000.00)

VAT In

Rp (24,820,000.00)

Accounts Payable

Rp 329,264,887.42

Accrued Expense

Rp

1,231,250.00

Income Tax Payable

Rp

8,777,800.00

VAT Out

Rp

26,200,000.00
Rp 131,580,187.42

Net Cash Provided By Operating Activities

CASH FLOWS FROM FINANCING ACTIVITIES :
Bank Loan
Payment of Cash Dividends
Net Cash Used In Financing Activities
Net Incerase (Decrease) in Cash
Cash at Beginning of Year
Cash at End of Year
petty cash
cash in bank

(192,000,000.00)
(50,000,000.00)

EMENT OF CASHFLOW

Rp 268,414,887.42

###
Rp

26,414,887.42

Rp 229,591,362.58
Rp 256,006,250.00
Rp

14,250,000.00

Rp 241,756,250.00

PT. ANGKASA

Memorial Journal
December 2010

DATE
31

DOC.
NO.

DESCRIPTION

31

4-1100

1,601,300,000.00

Interest Revenue

7-1100

11,420,000.00

Income Summary

3-1400
3-1400

Cost of Good Sold

5-1100

Sales Return

4-1200

Advertising Expense

6-1000

Telephone & Electricity Expense

6-1100

Store Supplies Expense

6-1200

Bad Debt Expense

6-1300

Depreciation Expense

6-1400

Insurance Expense

6-1500

Rent Expense

6-1600

Wages & Salaries

6-1700

Other Operating Expense

6-1800

Interest Expense

8-1100

Bank Service Charge

8-1200

Income Tax Expense

8-1300

Income Summary
Retained Earnings

31

DEBET

Sales
Income Summary

31

REF

Retained Earnings
Dividend

3-1400

1,475,885,300.00

138,227,500.00

3-1200
3-1200
3-1300

50,000,000.00

PT. ANGKASA

Memorial Journal
Page :

CREDIT

1,612,720,000.00
1,225,500,000.00
50,000,000.00
4,875,000.00
9,700,000.00
10,600,000.00
24,672,500.00
15,825,000.00
15,550,000.00
25,800,000.00
39,800,000.00
9,800,000.00
12,480,000.00
6,850,000.00
24,432,800.00
138,227,500.00
50,000,000.00

PT. ANGKASA

POST CLOSING TRIAL BALANCE

December 31, 2010
ACCOUNT
NO.

ACCOUNT NAME

DEBET

CREDIT

1-1100

Cash In Bank

241,756,250.00

1-1200

Petty Cash

1-1300

Accounts Receivable

1-1400

Allowance for Doubtful Debt

1-1500

Merchandise Inventory

1-1600

Store Supplies

1-1700

Prepaid Insurance

14,050,000.00

1-1800

Prepaid Rent

18,800,000.00

1-1900

Prepaid Income Tax Article 25

18,000,000.00

1-1901

VAT In

99,280,000.00

1-2100

Equipment at Cost

63,300,000.00

1-2110

Equipment Accum Dep

2-1100

Accounts Payable

806,080,000.00

2-1200

Accrued Expense

4,925,000.00

2-1300

Income Tax Payable

2-1400

VAT Out

104,800,000.00

2-2100

Permata Bank Loan

285,000,000.00

3-1100

Paid Up Capital

200,000,000.00

3-1200

Retained Earnings

252,084,700.00

14,250,000.00
658,900,000.00
32,945,000.00
601,400,000.00
4,850,000.00

17,818,750.00

30,932,800.00

1,734,586,250.00

1,734,586,250.00

PT. ANGKASA
NO.

ACCOUNT

1-1100 Cash In Bank

1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-1901 VAT In
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out
2-2100 Permata Bank Loan
3-1100 Paid Up Capital
3-1200 Retained Earnings
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of Goods Sold
6-1000 Advertising Expense
6-1100 Telephone & Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
KAP. DRS. A. GHONIE ABUBAKAR
Jl. Baiduri Pandan No. 11 Malang

UNADJUSTED TRIAL BALANCE

December 31, 2010
DEBET
CREDIT
236,686,250.00
14,250,000.00
658,900,000.00
601,400,000.00
10,700,000.00
15,300,000.00
21,300,000.00
16,500,000.00
99,280,000.00
63,300,000.00
50,000,000.00
50,000,000.00
1,225,500,000.00
4,875,000.00
8,700,000.00
4,750,000.00
3,217,500.00
14,506,250.00
14,300,000.00
23,300,000.00

11,490,000.00
16,500,000.00
806,080,000.00
425,000.00
5,000,000.00
104,800,000.00
285,000,000.00
200,000,000.00
165,250,000.00
1,601,300,000.00
-

@ Soal Menyelesaikan Siklus Akuntansi

BALANCE SHEET
December 31, 2009
DEBET
CREDIT
216,766,362.58
12,825,000.00
494,175,000.00
24,708,750.00
541,260,000.00
4,365,000.00
12,645,000.00
16,920,000.00
13,500,000.00
74,460,000.00
63,300,000.00
1,993,750.00
476,815,112.58
3,693,750.00
22,155,000.00
78,600,000.00
477,000,000.00
200,000,000.00
165,250,000.00

PT. ANGKASA
NO.

ACCOUNT

6-1700 Wages & Salaries Expense

6-1800 Other Operating Expense
7-1100 Interest Revenue
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense

KAP. DRS. A. GHONIE ABUBAKAR

Jl. Baiduri Pandan No. 11 Malang

UNADJUSTED TRIAL BALANCE

December 31, 2010
DEBET
CREDIT
36,300,000.00
9,800,000.00
12,480,000.00
6,600,000.00
-

6,100,000.00
-

3,201,945,000.00

3,201,945,000.00

@ Soal Menyelesaikan Siklus Akuntansi

BALANCE SHEET
December 31, 2009
DEBET
CREDIT

1,450,216,362.58

1,450,216,362.58

PT. ANGKASA
26,414,887.42

NO.

ACCOUNT

1-1100 Cash In Bank

1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-1901 VAT In
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out
2-2100 Permata Bank Loan
3-1100 Paid Up Capital
3-1200 Retained Earnings

BALANCE SHEET
December 31, 2010
DEBET
CREDIT

BALANCE SHEET
December 31, 2009
DEBET
CREDIT

241,756,250.00
14,250,000.00
658,900,000.00
601,400,000.00
4,850,000.00
14,050,000.00
18,800,000.00
18,000,000.00
99,280,000.00
63,300,000.00
-

32,945,000.00
17,818,750.00
806,080,000.00
4,925,000.00
30,932,800.00
104,800,000.00
285,000,000.00
200,000,000.00
252,084,700.00

216,766,362.58
12,825,000.00
494,175,000.00

1,734,586,250.00

1,734,586,250.00

1,450,216,362.58

24,708,750.00
541,260,000.00
4,365,000.00
12,645,000.00
16,920,000.00
13,500,000.00
74,460,000.00
63,300,000.00
1,993,750.00
476,815,112.58
3,693,750.00
22,155,000.00
78,600,000.00
477,000,000.00
200,000,000.00
165,250,000.00
1,450,216,362.58

MUTASI
24,989,887.42
1,425,000.00
(164,725,000.00)
8,236,250.00
(60,140,000.00)
(485,000.00)
(1,405,000.00)
(1,880,000.00)
(4,500,000.00)
(24,820,000.00)
15,825,000.00
329,264,887.42
1,231,250.00
8,777,800.00
26,200,000.00
(192,000,000.00)
86,834,700.00
52,829,774.84