Jurnal Bulanan

PT.
NIRWANA
CASH RECEIVE JOURNAL
BULAN DESEMBER 2011
EVIDENCE POS DEBIT KREDIT

DATE DESCRIPTION CASH IN VAT SALES ACCOUNT OT
NUMBER REEF
BANK OUT DISCOUNT RECEIVEBLE ACCOUNT
3 DES BKM 12-1 SURYA ELEKTRONIK 159,500,000 ###
12 DES BKM 12-2 CAHAY ELEKTRONIK 322,850,000 ###
13 DES KN 01 PENJUALAN TUNAI 378,400,000 VAT.OUT
SALES
14 DES BKM 12-3 CAHAY ELEKTRONIK 316,800,000 ###
20 DES BKM 12-4 SENTRAL ELEKTRONIK 9,000,000 ALL.FOR.D.DEBT
25 DES BKM12-5 SINAR ELEKTRONIK 178,200,000 ###
1,364,750,000 977,350,000
REKAPITULASI
DEBIT
ACC.NO TOTAL
1-1100 1,364,750,000
TOTAL 1,364,750,000
DIT
OTHERS
ACC.NO TOTAL
2-1500 34,400,000
4-1100 344,000,000
1-1400 9,000,000
387,400,000
TULASI
KREDIT
ACC.NO TOTAL
1-1300 977,350,000
2-1500 34,400,000
4-1100 344,000,000
1-1400 9,000,000
TOTAL 1,364,750,000
PT.NIRWANA
PURCHASE JOURNAL
BULAN DESEMBER 2011
POS DEBIT KREDIT

DATE FAKTUR DESCRIPTION FREIGHT VAT MERCHANDISE ACCOUNT
REEF
PAID IN INVENTORY PAYABLE
10 DES F.05 PT.UTAMA JAYA 43,900,000 439,000,000 482,900,000
22 DES A.17 PT.NUSA INDAH 59,890,000 598,900,000 658,790,000
29 DES G.11 CV.ABADI JAYA 48,660,000 486,600,000 535,260,000
152,450,000 1,524,500,000 1,676,950,000
REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1910 152,450,000 2-1100 1,676,950,000
5-1100 1,524,500,000
TOTAL 1,676,950,000 TOTAL 1,676,950,000

PT.NIRWANA
CASH OUT JOURNAL
BULAN DESEMBER 2011
EVIDENCE POS KREDIT

DATE DESCRIPTION ACCOUNT OTHERS PURCHASE
NUMBER REEF
PAYABLE ACCOUNTS ACC.NO TOTAL DISCOUNT
1 DES BKK12-1 KARYAWAN EXPENSE PAYABLE 2-1200 4,500,000
6 DES BKK12-2 PT.UTAMA JAYA 69,300,000
9 DES BKK12-3 PT.NUSA INDAH 251,900,000
15 DES BKK12-4 KAS NEGARA PPN PAYABLE 2-1400 3,500,000
17 DES BKK12-5 TN.BAHAR DIVIDEN PAYABLE 2-1500 2,500,000
18 DES BKK12-6 PT.UTAMA JAYA 411,400,000
23 DES BKK12-7 CV.ABADI JAYA 214,500,000
30 DES BKK12-8 BANK MEGA BANK MEGA LOAN 2-2100 10,000,000
INTEREST EXPENSE 9-1100 100,000
947,100,000
REKAPITULASI
DEBIT
ACC.NO TOTAL
2-1100 947,100,000
2-1200 4,500,000
2-1400 3,500,000
2-1500 2,500,000
2-1200 10,000,000
9-1100 100,000
TOTAL 967,700,000
KREDIT
VAT CASH IN
IN BANK
4,500,000
###
###
3,500,000
2,500,000
###
###
10,100,000
967,700,000
PITULASI
KREDIT
ACC.NO TOTAL
1-1100 967,700,000
TOTAL 967,700,000
PT.NIRWANA
SALES JOURNAL
BULAN DESEMBER 2011
EVIDENCE POS DEBIT KREDIT

DATE DESCRIPTION ACCOUNT FREIGHT
NUMBER REEF SALES VAT OUT
RECEIVEBLE COLLECTED
6 DES F12-1 CAHAYA ELEKTRONIK 395,450,000 359,500,000 35,950,000
18 DES F12-2 SURYA ELEKTRONIK 246,400,000 224,000,000 22,400,000
27 DES F12-3 SINAR ELEKTRONIK 613,250,000 557,500,000 55,750,000
1,255,100,000 1,141,000,000 114,100,000
REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1300 1,255,100,000 4-1100 1,141,000,000
2-1500 114,100,000
TOTAL 1,255,100,000 TOTAL 1,255,100,000

PT.NIRWANA
MEMORIAL JOURNAL
BULAN DESEMBER 2011
AVIDENCE DEBIT
DATE DESCRIPTION ACC.REEF
NUMBER Rp.
DES 6 F12-1 Cost Of Goods Sold 5-1100 332,000,000
Merchandise Inventory 1-1500
7 NK12-1 Sales Return 4-1200 66,000,000
PPN Outcome 2-1500 6,600,000
Account Receiveble 1-1300
Merchandise Inventory 1-1500 61,000,000
Cost Of Goods Sold 5-1100
NK-1 Account Payable 2-1100 71,500,000
PPN Income 1-1910
Cost Of Goods Sold 5-1100 317,000,000
TOTAL 1,577,400,000
REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO
5-1100 1,372,300,000 1-1500
4-1200 66,000,000 1-1300
2-1100 71,500,000 1-1910
2-1500 6,600,000 5-1100
1-1500 61,000,000
TOTAL 1,577,400,000 TOTAL
KREDIT
Rp.
###
72,600,000
###
65,000,000
6,500,000
###
###
###
1,577,400,000
KREDIT
TOTAL
1,437,300,000
72,600,000
6,500,000
61,000,000
1,577,400,000
PT.NIRWANA
PETTY CASH
BULAN DESEMBER 2011
EVIDENCE DEBIT
DATE DESCRIPTION
NUMBER ACCOUNT ACC.NO TOTAL
2 DES V12-1 PERCETAKAN ANUGRAH ADVERTISING EXPENSE 6-1000 725,000
4 DES V12-2 PLN DAN PT.TELKOM TELP. & ELECTRICITY EXPENSE 6-1100 3,535,000
9 DES V12-3 TOKO INDOMEDO STORE SUPPLIES 1-1600 600,000
26 DES V12-4 DG.KULLE OTHER OPERATING EXPENSE 6-1800 300,000
KREDIT
PETTY CASH
725,000
3,535,000
600,000
300,000
5,160,000
PT.NIRWANA
KARTU PERSEDIAAN
METHODE :FIFO
CODE OF GOODS :268 TV
IN (PURCHASE) OUT (SALES)

DATE DESCRIPTION REEF
UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL
30 NOV SALDO AWAL
6 DES PENJUALAN 9 19,000,000 171,000,000
7 DES RETUR PENJUALAN (2) 19,000,000 (38,000,000)
10 DES PEMBELIAN 11 19,000,000 209,000,000
11 DES RETUR PEMBELIAN (1) 19,000,000 (19,000,000)
13 DES PENJUALAN TUNAI 7 19,000,000 133,000,000
18 DES PENJUALAN 6 19,000,000 114,000,000
22 DES PEMBELIAN 13 19,300,000 250,900,000
27 DES PENJUALAN 2 19,000,000 38,000,000

10 19,000,000 190,000,000
3 19,300,000 57,900,000
29 DES PEMBELIAN 12 19,100,000 229,200,000
TOTAL
NAME OF GOODS : TV P-268
BALANCE
UNIT PRICE/UNIT TOTAL
22 19,000,000 418,000,000
13 19,000,000 247,000,000
15 19,000,000 285,000,000
15 19,000,000 285,000,000
11 19,000,000 209,000,000
15 19,000,000 285,000,000
10 19,000,000 190,000,000
8 19,000,000 152,000,000
10 19,000,000 190,000,000
2 19,000,000 38,000,000
10 19,000,000 190,000,000
2 19,000,000 38,000,000
10 19,000,000 190,000,000
13 19,300,000 250,900,000
10 19,300,000 193,000,000
10 19,300,000 193,000,000
12 19,100,000 229,200,000
22 422,200,000
PT.NIRWANA
KARTU PERSEDIAAN
METHODE :FIFO
CODE OF GOODS :AC55P
IN (PURCHASE) OUT (SALES) B

DATE DESCRIPTION REEF
UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL UNIT
30 NOV SALDO AWAL 13
6 DES PENJUALAN 7 23,000,000 161,000,000 6
7 DES RETUR PENJUALAN (1) 23,000,000 (23,000,000) 7
10 DSE PEMBELIAN 10 23,000,000 230,000,000 7
10
11 DES RETUR PEMBELIAN (2) 23,000,000 (46,000,000) 7
8
13 DES PENJUALAN TUNAI 7 23,000,000 161,000,000
1 23,000,000 23,000,000 7
18 DES PENJUALAN 4 23,000,000 92,000,000 3
22 DES PEMBELIAN 15 23,200,000 348,000,000 3
15
27 DES PENJUALAN 3 23,000,000 69,000,000
7 23,200,000 162,400,000 8
29 DES PEMBELIAN 11 23,400,000 257,400,000 8
11
TOTAL 19
NAME OF GOODS : AC P-55
BALANCE
PRICE/UNIT TOTAL
23,000,000 299,000,000
23,000,000 138,000,000
23,000,000 161,000,000
23,000,000 161,000,000
23,000,000 230,000,000
23,000,000 161,000,000
23,000,000 184,000,000
23,000,000 161,000,000
23,000,000 69,000,000
23,000,000 69,000,000
23,200,000 348,000,000
23,200,000 185,600,000
23,200,000 185,600,000
23,400,000 257,400,000
443,000,000
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
NAME : CASH IN BANK

POS
DATE DESCRIPTION DEBIT KREDIT
REEF
30 NOV Saldo
31 DES Posting CRJ 1,364,750,000
31 DES Posting COJ 967,700,000
31 DES Posting ADJ 6,270,000
NAME :PETTY CASH

POS
REEF
30 NOV Saldo
31 DES Posting PC 5,160,000
NAME : ACCOUNT RECEIVEBLE

POS
REEF
30 NOV Saldo
31 DES Posting CRJ 977,350,000
31 DES Posting SJ 1,255,100,000
31 DES Posting MJ 72,600,000
NAME : ALLOWANCE FOR DOUBTFUL DEBT

POS
REEF
30 NOV Saldo
31 DES Posting CRJ 9,000,000
NAME : MERCHANDISE I8NVENTORY

POS
REEF
30 NOV Saldo
31 DES Posting PJ 1,524,500,000
31 DES Posting MJ 1,437,300,000
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
NAME : STORE SUPPLIES

POS
REEF
30 NOV Saldo
31 DES Posting PC 600,000
NAME : PREPAID INSURANCE

POS
REEF
30 NOV Saldo
NAME : PREPAID RENT

POS
REEF
30 NOV Saldo
NAME : PREPAID TAX

POS
REEF
30 NOV Saldo
31 DES Posting 15,000,000
NAME : PPN INCOME

POS
REEF
30 NOV Posting PJ 152,450,000
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 201
NUMBER : 1-1100 NAME : PREPAID PPN

BALANCE POS
DATE DESCRIPTION DEBIT
DEBIT KREDIT REEF
41,520,000 31 DES Posting ADJ
1,406,270,000 31 DES Posting ADJ 145,950,000
438,570,000
444,840,000
NUMBER : 1-1200 NAME : EQUIPMENT AT COST

BALANCE POS
DEBIT KREDIT REEF
9,800,000 30 NOV Saldo
4,640,000
NUMBER : 1-1300 NAME : EQUIPMENT ACCUM DEP

BALANCE POS
DEBIT KREDIT REEF
795,300,000 30 NOV Saldo
1,073,050,000
1,000,450,000
NUMBER : 1-1400 NAME : ACCOUNT PAYABLE

BALANCE POS
DEBIT KREDIT REEF
11,800,000 30 NOV Saldo
20,800,000 31 DES Posting COJ 947,100,000
50,022,500 31 DES Posting PJ
NUMBER : 1-1500 NAME : EXPENSE PAYABLE

BALANCE POS
DEBIT KREDIT REEF
717,000,000 30 NOV Saldo
2,241,500,000 31 DES Posting COJ 4,500,000
2,302,500,000 31 DES Posting PC 3,535,000
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 201
NUMBER : 1-1600 NAME : INCOME TAX PAYABLE

BALANCE POS
DEBIT KREDIT REEF
10,400,000
3,750,000
NUMBER : 1-1700 NAME : PPN PAYABLE

BALANCE POS
DEBIT KREDIT REEF
15,300,000 30 NOV Saldo
14,050,000 31 DES Psting COJ 3,500,000
NUMBER : 1-1800 NAME : DIVIDEN PAYABLE

BALANCE POS
DEBIT KREDIT REEF
21,300,000 30 NOV Saldo
18,800,000 31 DES Posting COJ 2,500,000
NUMBER : 1-1900 NAME : PPN OUTCOME

BALANCE POS
DEBIT KREDIT REEF
15,000,000 31 DES Posting CRJ
- 31 DES Posting SJ
NUMBER : 1-1910 NAME : BANK MEGA LOAN

BALANCE POS
DEBIT KREDIT REEF
152,450,000 30 NOV Saldo
145,950,000 31 DES Posting 10,000,000
-
WANA
LEDGER
EMBER 2011
NUMBER : 1-1920 NAME : CAPITAL STOCK

BALANCE
KREDIT DATE DESCRIPTION
DEBIT KREDIT
141,900,000 141,900,000 30 NOV Saldo
4,050,000 31 DES Posting
NUMBER : 1-2100 NAME :DIVIDEN

BALANCE
DEBIT KREDIT
63,300,000 30 NOV Saldo
31 DES Posting
NUMBER : 1-2110 NAME : SALES

BALANCE
DEBIT KREDIT
16,500,000 30 NOV Saldo
1,250,000 17,750,000 31 DES Posting
31 DES Posting
31 DES Posting
NUMBER : 2-1100 NAME : SALES RETURN

BALANCE
DEBIT KREDIT
535,700,000 31 DES Posting
411,400,000 31 DES Posting
1,676,950,000 1,265,550,000
1,194,050,000
NUMBER : 2-1200 NAME : COST OF GOODS SOLD

BALANCE
DEBIT KREDIT
8,865,000 30 NOV Saldo
4,365,000 31 DES Posting
830,000 31 DES Posting
6,000,000 6,830,000 31 DES Posting
WANA
LEDGER
EMBER 2011
NUMBER : 2-1300 NAME : FREIGHT PAID

BALANCE
DEBIT KREDIT
65,353,750 65,353,750 30 NOV Saldo
31 DES Posting
NUMBER : 2-1400 NAME : ADVERTISING EXPENSE

BALANCE
DEBIT KREDIT
3,500,000 30 NOV Saldo
- 31 DES Posting
31 DES Posting
NUMBER : 2-1500 NAME : TELP. & ELECTRICITY EXPENSE

BALANCE
DEBIT KREDIT
2,500,000 30 NOV Saldo
- 31 DES Posting
31 DES Posting
NUMBER : 2-1600 NAME : STORE SUPPLIES EXPENSE

BALANCE
DEBIT KREDIT
34,400,000 34,400,000 30 NOV Saldo
114,100,000 148,500,000 31 DES Posting
141,900,000 31 DES Posting
-
NUMBER : 2-2100 NAME : BAD DEBT EXPENSE

BALANCE
DEBIT KREDIT
490,000,000 30 NOV Saldo
480,000,000 31 DES Posting
31 DES Posting
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
NUMBER : 3-1100 NAME : DEPRECIATION E

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
420,250,000 30 NOV
CJ 420,250,000 - 31 DES
31 DES
NUMBER : 3-1200 NAME : INSURANCE EXP

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
25,400,000 30 NOV
CJ 25,400,000 - 31 DES
31 DES
NUMBER : 4-1100 NAME : RENT EXPENSE

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
753,800,000 30 NOV
COJ 344,000,000 1,097,800,000 31 DES
SJ 1,141,000,000 2,238,800,000 31 DES
CJ 2,238,800,000 -
NUMBER : 4-1200 NAME : WAGES & SALAR

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
MJ 66,000,000 ### 30 NOV
CJ 66,000,000 - 31 DES
31 DES
NUMBER : 5-1100 NAME : OTHER OPERATI

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
387,230,000 30 NOV
MJ 1,372,300,000 1,759,530,000 31 DES
MJ 61,000,000 1,698,530,000 31 DES
CJ 1,698,530,000 -
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
NUMBER : 5-1200 NAME : INTEREST REVEN

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
8,800,000 30 NOV
CJ 8,800,000 - 31 DES
31 DES
NUMBER : 6-1000 NAME : INTEREST EXPEN

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
4,200,000 30 NOV
PC 725,000 4,925,000 31 DES
CJ 4,925,000 - 31 DES
E NUMBER : 6-1100 NAME : BANK SERVICE C

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
8,700,000 30 NOV
ADJ 2,500,000 11,200,000 31 DES
CJ 11,200,000 - 31 DES
NUMBER : 6-1200 NAME : INCOME SUMMA

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
4,750,000 31 DES
ADJ 6,650,000 11,400,000
CJ 11,400,000 -
NUMBER : 6-1300 NAME : INCOME TAX EXP

POS BALANCE
DEBIT KREDIT DATE
REEF DEBIT KREDIT
15,100,000 31 DES
ADJ 29,222,500 44,322,500
CJ 44,322,500 -
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
RECIATION EXPENSE NUMBER : 6-1400

POS BALANCE
DESCRIPTION DEBIT KREDIT
REEF DEBIT
Saldo 16,500,000
Posting ADJ 1,250,000 17,750,000
Posting CJ 17,750,000 -
URANCE EXPENSE NUMBER : 6-1500

POS BALANCE
REEF DEBIT
Saldo 14,300,000
Posting ADJ 1,250,000 15,550,000
Posting CJ 15,550,000 -
T EXPENSE NUMBER : 6-1600

POS BALANCE
REEF DEBIT
Saldo 23,300,000
Posting ADJ 2,500,000 25,800,000
Posting CJ 25,800,000 -
GES & SALARIES NUMBER : 6-1700

POS BALANCE
REEF DEBIT
Saldo 36,300,000
Posting ADJ 3,500,000 39,800,000
Posting CJ 39,800,000 -
HER OPERATING EXPENSE NUMBER : 6-1800

POS BALANCE
REEF DEBIT
Saldo 9,300,000
Posting PC 300,000 9,600,000
Posting CJ 9,600,000 -
PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011
EREST REVENUE NUMBER :7-1100

POS BALANCE
REEF DEBIT
Saldo
Posting ADJ 6,500,000
Posting CJ 13,485,000
EREST EXPENSE NUMBER : 8-1100

POS BALANCE
REEF DEBIT
Saldo 1,100,000
Posting COJ 100,000 1,200,000
NK SERVICE CHARGE NUMBER : 8-1200

POS BALANCE
REEF DEBIT
Saldo 6,600,000
Posting ADJ 230,000 6,830,000
OME SUMMARY NUMBER : 8-1300

POS BALANCE
REEF DEBIT
PoSTING CJ 1,987,107,500 2,672,535,000
OME TAX EXPENSE NUMBER : 8-1400

POS BALANCE
REEF DEBIT
Posting ADJ 80,353,750 80,353,750
ALANCE
KREDIT
ALANCE
KREDIT
ALANCE
KREDIT
ALANCE
KREDIT
ALANCE
KREDIT
ALANCE
KREDIT
6,985,000
13,485,000
-
ALANCE
KREDIT
ALANCE
KREDIT
ALANCE
KREDIT
685,427,500
ALANCE
KREDIT
PT.NIRWANA
COSTUMER BOOK
BULAN DESEMBER 2011
NAME : SURYA ELEKTRONIK NUMBER : C001

POS
REEF
30 NOV Saldo
3 DES Penerimaan 159,500,000
18 DES Penjualan 246,400,000
NAME : CAHAY ELEKTRONIK NUMBER : C002

POS
REEF
30 NOV Saldo
7 DES Retur 72,600,000
12 DES Pelunasan 322,850,000
NAME : SINAR ELEKTRONIK NUMBER : C003

POS
REEF
30 NOV Saldo
NAME : SENTRAL ELEKTRONIK NUMBER : C004

POS
REEF
30 NOV Saldo
PT.NIRWANA
SUPPLIER BOOK
BULAN DESEMBER 20
01 NAME : PT.NUSA INDAH

BALANCE POS
DEBIT KREDIT REEF
159,500,000 30 NOV Saldo
- 9 DES Pelunasan 251,900,000
246,400,000 22 DES Pembelian
02 NAME :
BALANCE POS
DEBIT KREDIT REEF
316,800,000 30 NOV Saldo
712,250,000 23 DES Pelunasan 214,500,000
316,800,000
-
03 NAME :
BALANCE POS
DEBIT KREDIT REEF
178,200,000 30 NOV Saldo
- 6 DES Pelunasan 69,300,000
11 DES Retur 71,500,000
04
BALANCE
DEBIT KREDIT
140,800,000
WANA
R BOOK DAFT
EMBER 2011
NUMBER : S001
NAME
BALANCE
KREDIT
DEBIT KREDIT SURYA ELEKTRONIK
251,900,000 CAHAY ELEKTRONIK
- SINAR ELEKTRONIK
658,790,000 ### SENTRAL ELEKTRONIK
NUMBER :
BALANCE
KREDIT NAME
DEBIT KREDIT
214,500,000 PT.NUSA INDAH
- CV.ABADI JAYA
535,260,000 ### PT.UTAMA JAYA
NUMBER :
BALANCE
KREDIT
DEBIT KREDIT
69,300,000
-
482,900,000 ###
411,400,000
-
PT.NIRWANA
DAFTAR SALDO ACCOUT RECEIVEBLE
BULAN DESEMBER 2011
FAKTUR NO. DATE TERMIN BALANCE
F 11/12 31-Dec-11 246,400,000

F 11/25 31-Dec-11 -
F 11/10 31-Dec-11 613,250,000
F 11/14 31-Dec-11 140,800,000
FAKTUR NO. DATE TERMIN BALANCE
C.15234 31-Dec-11 658,790,000

F.1289 31-Dec-11 535,260,000
Fk.2011 31-Dec-11 -
PT.NIRAWANA
TRIAL BALANCE
BULAN DESEMBER 2011
KODE NAMA AKUN DEBIT

1-1100 CASH IN BANK 438,570,000
1-1200 PETTY CASH 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 MERCHANDISE INVENTORY 865,200,000
1-1600 STORE SUPPLIES 10,400,000
1-1700 PREPAID INSURANCE 15,300,000
1-1800 PREPAID RENT 21,300,000
1-1900 PREPAID TAX 15,000,000
1-1910 PPN INCOME 145,950,000
1-1920 PREPAID PPN -
1-2100 EQUIPMENT AT COST 63,300,000
1-2200 EQUIPMENT ACCUM DEP
2-1100 ACCOUNT PAYABLE
2-1200 EXPENSE PAYABLE
2-1300 INCOME TAX PAYABLE -
2-1400 PPN PAYABLE -
2-1500 DIVIDEN PAYABLE -
2-1600 PPN OUTCOME
2-2100 BANK MEGA LOAN
3-1100 CAPITA STOCK
3-1200 DIVIDEN 25,400,000
4-1100 SALES
4-1200 SALES RETUTN 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000
5-1200 FREIGHT PAID 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000
6-1300 BAD DEBT EXPENSE 15,100,000
6-1400 DEPRECIATION EXPENSE 16,500,000
6-1500 INSURANCE EXPENSE 14,300,000
6-1600 RENT EXPENSE 23,300,000
6-1700 WAGES & SALARIES 36,300,000
6-1800 OTHER OPERATING EXPENSE 9,600,000
7-1100 INTEREST REVENUE
8-1100 INTEREST EXPENSE 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000
8-1300 INCOME SUMMARY -
8-1400 PAJAK PENGHASILAN -
4,520,115,000
KREDIT
20,800,000
16,500,000
1,194,050,000
830,000
-
-
-
141,900,000
480,000,000
420,250,000
2,238,800,000
6,985,000
-
-
4,520,115,000
PT.NIRAWANA
ADJUSMENT JOURNAL
BULAN DESEMBER 2011
NO AKUN DEBIT
CAS IN BANK 6,270,000
BANK SERVICE CHARGE 230,000
INTEREST REVENUE
STORE SUPPLIES EXPENSE 6,650,000
STORE SUPPLIES
RENT EXPENSE 2,500,000
PREPAID RENT
INSURANCE EXPENSE 1,250,000
PREPAID INSURANCE
BAD DEBT EXPENSE 29,222,500
ALLOWANCE FOR DOUBTFUL DEBT
DEPRECIATION EXPENSE 1,250,000
EQUIPMENT ACCUM DEP
WAGES & SALARIES 3,500,000
TELP. & ELECTRICITY EXPENSE 2,500,000
EXPENSE PAYABLE
PPN OUTCOME 141,900,000
PREPAID PPN
PREPAID PPN 145,950,000
PPN INCOME
INCOME TAX EXPENSE 80,353,750
PREPAID TAX
INCOME TAX PAYABLE
421,576,250
KREDIT
6,500,000
###
###
###
###
###
6,000,000
###
###
15,000,000
65,353,750
421,576,250
PT.NIRAWANA
WORK SHEET
BULAN DESEMBER 2011
SEBELUM PAJAK
TRIAL BALANCE ADJUSMENT N.S.DISESUAIKAN L/R
ACC NO AKUN
D K D K D K D
1-1100 CASH IN BANK 438,570,000 6,270,000 444,840,000
1-1200 PETTY CASH 4,640,000 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 20,800,000 29,222,500 50,022,500
1-1500 MERCHANDISE INVENTORY 865,200,000 865,200,000
1-1600 STORE SUPPLIES 10,400,000 6,650,000 3,750,000
1-1700 PREPAID INSURANCE 15,300,000 1,250,000 14,050,000
1-1800 PREPAID RENT 21,300,000 2,500,000 18,800,000
1-1900 PREPAID TAX 15,000,000 15,000,000
1-1910 PPN INCOME 145,950,000 145,950,000 - -
1-1920 PREPAID PPN - - 145,950,000 141,900,000 4,050,000
1-2100 EQUIPMENT AT COST 63,300,000 63,300,000
1-2200 EQUIPMENT ACCUM DEP 16,500,000 1,250,000 17,750,000
2-1100 ACCOUNT PAYABLE 1,194,050,000 1,194,050,000
2-1200 EXPENSE PAYABLE 830,000 6,000,000 6,830,000
2-1300 INCOME TAX PAYABLE - - - - - - -
2-1400 PPN PAYABLE - - - - - - -
2-1500 DIVIDEN PAYABLE - - - - - - -
2-1600 PPN OUTCOME 141,900,000 141,900,000 - -
2-2100 BANK MEGA LOAN 480,000,000 480,000,000
3-1100 CAPITA STOCK 420,250,000 420,250,000
3-1200 DIVIDEN 25,400,000 25,400,000
4-1100 SALES 2,238,800,000 2,238,800,000
4-1200 SALES RETUTN 66,000,000 66,000,000 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000 1,698,530,000 1,698,530,000
5-1200 FREIGHT PAID 8,800,000 8,800,000 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000 4,925,000 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000 2,500,000 11,200,000 11,200,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000 6,650,000 11,400,000 11,400,000
6-1300 BAD DEBT EXPENSE 15,100,000 29,222,500 44,322,500 44,322,500
6-1400 DEPRECIATION EXPENSE 16,500,000 1,250,000 17,750,000 17,750,000
6-1500 INSURANCE EXPENSE 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 RENT EXPENSE 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 WAGES & SALARIES 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 OTHER OPERATING EXPENSE 9,600,000 9,600,000 9,600,000
7-1100 INTEREST REVENUE 6,985,000 6,500,000 13,485,000
8-1100 INTEREST EXPENSE 1,200,000 1,200,000 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000 230,000 6,830,000 6,830,000
8-1300 INCOME SUMMARY - - - - - - -
8-1400 PAJAK PENGHASILAN - - - - - - -
4,520,115,000 4,520,115,000 341,222,500 341,222,500 4,421,187,500 4,421,187,500 1,961,707,500
290,577,500
2,252,285,000
PT.NIRAWANA
WORK SHEET
BULAN DESEMBER 2011
SESUDAH PAJAK
TRIAL BALANCE ADJUSMENT N.S.DISESUAIKAN L/R
ACC NO AKUN
D K D K D K D
1-1100 CASH IN BANK 438,570,000 6,270,000 444,840,000
1-1200 PETTY CASH 4,640,000 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 20,800,000 29,222,500 50,022,500
1-1500 MERCHANDISE INVENTORY 865,200,000 865,200,000
1-1600 STORE SUPPLIES 10,400,000 6,650,000 3,750,000
1-1700 PREPAID INSURANCE 15,300,000 1,250,000 14,050,000
1-1800 PREPAID RENT 21,300,000 2,500,000 18,800,000
1-1900 PREPAID TAX 15,000,000 15,000,000 -
1-1910 PPN INCOME 145,950,000 145,950,000 - -
1-1920 PREPAID PPN - - 145,950,000 141,900,000 4,050,000
1-2100 EQUIPMENT AT COST 63,300,000 63,300,000
1-2200 EQUIPMENT ACCUM DEP 16,500,000 1,250,000 17,750,000
2-1100 ACCOUNT PAYABLE 1,194,050,000 1,194,050,000
2-1200 EXPENSE PAYABLE 830,000 6,000,000 6,830,000
2-1300 INCOME TAX PAYABLE - - 65,353,750 65,353,750
2-1400 PPN PAYABLE - - - - - - -
2-1500 DIVIDEN PAYABLE - - - - - - -
2-1600 PPN OUTCOME 141,900,000 141,900,000 - -
2-2100 BANK MEGA LOAN 480,000,000 480,000,000
3-1100 CAPITA STOCK 420,250,000 420,250,000
3-1200 DIVIDEN 25,400,000 25,400,000
4-1100 SALES 2,238,800,000 2,238,800,000
4-1200 SALES RETUTN 66,000,000 66,000,000 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000 1,698,530,000 1,698,530,000
5-1200 FREIGHT PAID 8,800,000 8,800,000 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000 4,925,000 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000 2,500,000 11,200,000 11,200,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000 6,650,000 11,400,000 11,400,000
6-1300 BAD DEBT EXPENSE 15,100,000 29,222,500 44,322,500 44,322,500
6-1400 DEPRECIATION EXPENSE 16,500,000 1,250,000 17,750,000 17,750,000
6-1500 INSURANCE EXPENSE 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 RENT EXPENSE 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 WAGES & SALARIES 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 OTHER OPERATING EXPENSE 9,600,000 9,600,000 9,600,000
7-1100 INTEREST REVENUE 6,985,000 6,500,000 13,485,000
8-1100 INTEREST EXPENSE 1,200,000 1,200,000 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000 230,000 6,830,000 6,830,000
8-1300 INCOME SUMMARY - - - - - - -
8-1400 PAJAK PENGHASILAN - - 80,353,750 80,353,750
4,520,115,000 4,520,115,000 421,576,250 421,576,250 4,406,187,500 4,486,541,250 2,042,061,250
210,223,750
2,252,285,000
L/R NERACA
K D K
444,840,000
4,640,000
1,000,450,000
50,022,500
865,200,000
3,750,000
14,050,000
18,800,000
15,000,000
- -
4,050,000
63,300,000
17,750,000
1,194,050,000
6,830,000
- - -
- - -
- - -
- -
480,000,000
420,250,000
25,400,000
2,238,800,000
13,485,000
- - -
- - -
2,252,285,000 2,459,480,000 2,168,902,500
- - 290,577,500
2,252,285,000 2,459,480,000 2,459,480,000
L/R NERACA
K D K
444,840,000
4,640,000
1,000,450,000
50,022,500
865,200,000
3,750,000
14,050,000
18,800,000
- -
- -
4,050,000
63,300,000
17,750,000
1,194,050,000
6,830,000
65,353,750
- - -
- - -
- -
480,000,000
420,250,000
25,400,000
2,238,800,000
13,485,000
- - -
2,252,285,000 2,444,480,000 2,234,256,250
- - 210,223,750
2,252,285,000 2,444,480,000 2,444,480,000
PT.NIRWANA
LAPORAN LABA RUGI
BULAN DESEMBER 2011
PENDAPATAN :
HPP :
LABA KOTOR
BEBAN OPERASIONAL :
LABA BERSIH
PENDAPATAN & BEBAN NON OPERASIONAL :
LABA SEBELUM PAJAK

PAJAK PENGHASILAN
LABA SETELAH PAJAK

PT.NIRWANA
LAPORAN ARUS KAS
BULAN DESEMBER 2011
PADA MANUAL METODE LAN
SALDO KAS 30 NOVEMBER 2011

PENERIMAAN :
ACCOUNT RECEIVEBLE 977,350,000
PPN OUTCOME 34,400,000
SALES (CASH) 344,000,000
ALLOWANCE FOR DOUBTFUL DEBT 9,000,000
TOTAL PENERIMAAN
PENEGLUARAN :
ACCOUNT PAYABLE 947,100,000
EXPENSE PAYABLE 4,500,000
PPN PAYABLE 3,500,000
DIVIDEN PAYABLE 2,500,000
BANK MEGA LOAN 10,000,000
INTEREST EXPENSE 100,000
PETTY CASH 5,160,000
TOTAL PENGELUARAN
TOTAL
PENERIMAAN DARI PENYESUAIAN :
INTERST REVENUE 6,500,000
PENGURANGAN DARI PENYESUAIAN :
BANK SERVICE CHARGE (230,000)
TOTAL
SALDO KAS 31 DESEMBER 2011

PT.NIRAWANA
LAPORAN LABA DITAHAN
BULAN DESEMBER 2011
CAPITAL STOCK, 1 DES 2011

PENAMBAHAN :
LABA TAHUN BERJALAN
PENGURANGAN :
DIVIDEN
CURRENT YEAR EARNINGS

LABA DITAHAN, 31 DES 2011
METODE LANGSUNG
51,320,000
1,364,750,000
972,860,000
443,210,000
6,270,000
449,480,000
PT.NIRAWANA PT.N
PORAN LABA DITAHAN LAPOR
LAN DESEMBER 2011 BULAN DE
ASSETS
420,250,000 AKTIVA LANCAR :
210,223,750
(25,400,000)
184,823,750
605,073,750
TOTAL AKTIVA LANCAR
AKTIVA TETAP :
Total Aktiva Tetap
TOTAL ASSETS
PT.NIRAWANA
LAPORAN NERACA
BULAN DESEMBER 2011
LIABILITIES DAN MODAL

LIABILITIES LANCAR :
TOTAL LIABILITIES LANCAR

LIABILITIES JANGKA PANJANG :
EQUITAS :
TOTAL EQUITAS
TOTAL LIABILITIES DAN EQUITAS

PT.NIRAWANA
LAPORAN ARUS KAS
BULAN DESEMBER 2011
PADA MYOB METODE TIDAK LANGS
ARUS KAS DARI AKTIVITAS INVESTASI
LABA BULAN DESEMBER 2011 (14,381,250)
PENYESUAIAN :
INTEREST REVENUE
KENAIKAN (PENURUNA) :
ACCOUNT RECEIVEBLE (205,150,000)
ALLOWANCE FOR DOUBTFUL DEBT 38,222,500
MERCHANDISE INVENTORY (148,200,000)
STORE SUPPLIES 6,050,000
PREPAID INSURANCE 1,250,000
PREPAID RENT 2,500,000
PREPAID TAX 15,000,000
PREPAID PPN (4,050,000)
ACCOUN PAYABLE 658,350,000
EXPENSE PAYABLE (2,035,000)
INCOME TAX PAYABLE 65,353,750
PPN PAYABLE (3,500,000)
DIVIDEN PAYABLE (2,500,000)
NET CASH FLOW FROM OPERATING ACTIVITIES
ARUS KAS DARI AKTIVITAS IVESTASI:

EQUIPMENT ACCUM DEP 1,250,000
NET CASH FLOW FROM INVESTING ACTIVITIES
ARUS KAS DARI AKTIVITAS PENDANAAN:

BANK MEGA LOAN 10,000,000
TOTAL ARUS KAS DARI AKTIVITAS PENDANAAN
TOTAL PENAIKAN DAN PENURUNAN KAS
SALDO KAS PADA AWAL PERIODE
SALDO KAS PADA AKHIR PERIODE
PT.NIRAWANA
LAPORAN ARUS KAS
BULAN DESEMBER 2011
METODE TIDAK LANGSUNG PADA MANUAL
ARUS KAS DARI AKTIVITAS INVESTASI
LABA BULAN DESEMBER 2011
PENYESUAIAN :
INTEREST REVENUE
KENAIKAN (PENURUNA) :
ACCOUNT RECEIVEBLE
MERCHANDISE INVENTORY
STORE SUPPLIES
PREPAID INSURANCE
PREPAID RENT
PREPAID TAX
PREPAID PPN
ACCOUN PAYABLE
EXPENSE PAYABLE
INCOME TAX PAYABLE
PPN PAYABLE
DIVIDEN PAYABLE
406,910,000 NET CASH FLOW FROM OPERATING ACTIVITIES
ARUS KAS DARI AKTIVITAS IVESTASI:

EQUIPMENT ACCUM DEP
1,250,000 NET CASH FLOW FROM INVESTING ACTIVITIES
ARUS KAS DARI AKTIVITAS PENDANAAN:

BANK MEGA LOAN
10,000,000 TOTAL ARUS KAS DARI AKTIVITAS PENDANAAN
398,160,000 TOTAL PENAIKAN DAN PENURUNAN KAS
51,320,000 SALDO KAS PADA AWAL PERIODE
449,480,000 SALDO KAS PADA AKHIR PERIODE
PT.NIRAWANA
LAPORAN ARUS KAS
BULAN DESEMBER 2011
METODE TIDAK LANGSUNG
210,223,750
(205,150,000)
38,222,500
(148,200,000)
6,050,000
1,250,000
2,500,000
15,000,000
(4,050,000)
658,350,000
(2,035,000)
65,353,750
(3,500,000)
(2,500,000)
631,515,000
1,250,000
1,250,000
10,000,000
10,000,000
622,765,000
51,320,000
674,085,000
PT.NIRWANA
CLOSING JOURNAL
BULAN DESEMBER 2011
TANGGAL DESCRIPTION REEF DEBIT

MENUTUP AKUN PENDAPATAN :
SALES 2,238,800,000
IKHTISAR LABA RUGI
IKHTISAR LABA RUGI 66,000,000
SALES RETUR
INTEREST REVENUE 13,485,000
IKHTISAR LABA RUGI
MENUTUP AKUN BEBAN :

ADVERTISING EXPENSE
TELP. & ELECTRICITY EXPENSE
STORE SUPPLIES EXPENSE
BAD DEBT EXPENSE
DEPRECIATION EXPENSE
INSURANCE EXPENSE
RENT EXPENSE
WAGES & SALARIES
OTHER OPERATING EXPENSE
INTEREST EXPENSE
BANK SERVICE CHARGE
MENUTUP AKUN MODAL :

CAPITAL STOCK 420,250,000
IKHTISAR LABA RUGI
MENUTUP AKUN DIVIDEN :

DIVIDEN
MENUTP AKUN PEMBELIAN :

IKHTISAR LABA RUGI 1,698,530,000
COST OF GOODS SOLD
FREIGHT PAID
TOTAL 4,659,642,500
PT.NIRWANA
NERACA SALDO SETELAH PENUTUPAN
BULAN DESEMBER 2011
KREDIT NOMOR NAMA AKUN

CASH IN BANK
PETTY CASH
2,238,800,000 ACCOUNT RECEIVEBLE
66,000,000 MERCHANDISE INVENTORY
STORE SUPPLIES
13,485,000 PREPAID INSURANCE
PREPAID RENT
PREPAID TAX
PPN INCOME
4,925,000 PREPAID PPN
11,200,000 EQUIPMENT AT COST
11,400,000 EQUIPMENT ACCUM DEP
44,322,500 ACCOUNT PAYABLE
17,750,000 EXPENSE PAYABLE
15,550,000 INCOME TAX PAYABLE
25,800,000 PPN PAYABLE
39,800,000 PPN OUTCOME
9,600,000 BANK PERMATA LOAN
1,200,000 INCOME TAX EXPENSE
6,830,000 INCOME SUMMARY
420,250,000
25,400,000
1,698,530,000
8,800,000
4,659,642,500
PT.NIRWANA
CA SALDO SETELAH PENUTUPAN
BULAN DESEMBER 2011
DEBIT KREDIT
444,840,000
4,640,000
1,000,450,000
50,022,500
865,200,000
3,750,000
14,050,000
18,800,000
- -
- -
4,050,000
63,300,000
17,750,000
1,194,050,000
6,830,000
65,353,750
- -
- -
480,000,000
80,353,750
685,427,500
2,499,433,750 2,499,433,750
Andi Servis Komputer
Jurnal Umum
Bulan November 2006
Tanggal Keterangan Ref Debit

2006 Nov. 1 Kas Rp 15,000,000
Modal Tn. Andi
(Setoran Modal Tn. Andi)
2 Tanah Rp 10,000,000
Kas
(Pembelian Tanah Secara Tunai)
3 Perlengkapan Rp 1,350,000
Utang Usaha
(Pembelian Perlengkapan Secara Kredit)
4 Kas Rp 4,000,000
Pendapatan
(Diterima Tunai Pendapatan)
5 Beban Gaji Rp 2,125,000

Beban Sewa Rp 800,000
Beban Listrik Rp 450,000
Beban Lain - Lain Rp 275,000
Kas
(Membayar Beban - Beban)
6 Piutang Usaha Rp 3,500,000

Pendapatan
(Menerima Piutang Usaha)
7 Utang Usaha Rp 950,000

Kas
(Membayar Utang)
8 Prive Rp 200,000
Kas
(Menganbil Dana Secara Pribadi)
Total Rp 38,650,000
Kredit
Rp 15,000,000
Rp 10,000,000
Rp 1,350,000
Rp 4,000,000
Rp 3,650,000
Rp 3,500,000
Rp 950,000
Rp 200,000
Rp 38,650,000
Buku Besar
Bulan November 2006
NAMA : KAS
Tanggal Keterangan REEF DEBIT
NOV. 1 Modal Rp 15,000,000
2 Tanah
4 Pendapatan Rp 4,000,000
5 Mebayar beban
7 Utang Usaha
8 Prive
NAMA : PITANG USAHA

NOV. 6 Menerima Rp 3,500,000
NAMA : PERLENGKAPAN
NOV. 3 Pembelian Rp 1,350,000
NAMA : TANAH
NOV. 2 Pembelian Rp 10,000,000
NAMA : UTANG USAHA

NOV. 3 Perlengkapan
7 Membayar Rp 950,000
NAMA : MODAL Tn. Andi

NOV. 1 Modal Awal
NAMA : PRIVE
NOV. 8 Mengambil Rp 200,000
NAMA : PENDAPATAN
NOV. 4 Menerima
6 Piutang Usaha
NAMA : BEBAN GAJI

NOV. 5 Membayar Rp 2,125,000
NAMA : BEBAN SEWA

NOV. 5 Membayar Rp 800,000
NAMA : BEBAN LISTRIK

NAMA : BEBAN LAIN - LAIN

Neraca Saldo
30 November 2006
KODE
1 - 1100
1 - 1200
1 - 1300
1 - 2100
2 - 1100
3 - 1100
3 - 1200
4 - 1100
5 - 1100
5 - 1200
5 - 1300
5 - 1400
omputer
sar
ber 2006
NOMOR : 1 - 1100
KREDIT SALDO
Rp 15,000,000
Rp 10,000,000 Rp 5,000,000
Rp 9,000,000
Rp 3,650,000 Rp 5,350,000
Rp 950,000 Rp 4,400,000
Rp 200,000 Rp 4,200,000
NOMOR : 1 - 1200
KREDIT SALDO
Rp 3,500,000
NOMOR : 1 - 1300
KREDIT SALDO
Rp 1,350,000
NOMOR : 1 - 2100
KREDIT SALDO
Rp 10,000,000
NOMOR : 2 - 1100
KREDIT SALDO
Rp 1,350,000 Rp 1,350,000
Rp 400,000
NOMOR : 3 - 1100
KREDIT SALDO
Rp 15,000,000 Rp 15,000,000
NOMOR : 3 - 1200
KREDIT SALDO
Rp 200,000
NOMOR : 4 - 1100
KREDIT SALDO
Rp 4,000,000 Rp 4,000,000
Rp 3,500,000 Rp 7,500,000
NOMOR : 5 - 1100
KREDIT SALDO
Rp 2,125,000
NOMOR : 5 - 1200
KREDIT SALDO
Rp 800,000
NOMOR : 5 - 1300
KREDIT SALDO
Rp 450,000
NOMOR : 5 - 1400
KREDIT SALDO
Rp 275,000
Neraca Saldo
30 November 2006
NAMA AKUN DEBIT KREDIT

Kas Rp 4,200,000
Piutang Usaha Rp 3,500,000
Perlengkapan Rp 1,350,000
Tanah Rp 10,000,000
Utang Usaha Rp 400,000
Modal Rp 15,000,000
Prive Rp 200,000
Pendapatan Rp 7,500,000
Beban Gaji Rp 2,125,000
Beban Sewa Rp 800,000
Beban Listrik Rp 450,000
Beban Lain - Lain Rp 275,000
Total Rp 22,900,000 Rp 22,900,000

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PT.

EVIDENCE POS DEBIT KREDIT

POS DEBIT KREDIT

152,450,000 1,524,500,000 1,676,950,000

TOTAL 1,676,950,000 TOTAL 1,676,950,000

EVIDENCE POS KREDIT

EVIDENCE POS DEBIT KREDIT

1,255,100,000 1,141,000,000 114,100,000

TOTAL 1,255,100,000 TOTAL 1,255,100,000

IN (PURCHASE) OUT (SALES)

11 DES RETUR PEMBELIAN (1) 19,000,000 (19,000,000)

13 DES PENJUALAN TUNAI 7 19,000,000 133,000,000

18 DES PENJUALAN 6 19,000,000 114,000,000

22 DES PEMBELIAN 13 19,300,000 250,900,000

27 DES PENJUALAN 2 19,000,000 38,000,000

IN (PURCHASE) OUT (SALES) B

NAME : CASH IN BANK

NAME :PETTY CASH

NAME : ACCOUNT RECEIVEBLE

NAME : ALLOWANCE FOR DOUBTFUL DEBT

NAME : MERCHANDISE I8NVENTORY

NAME : STORE SUPPLIES

NAME : PREPAID INSURANCE

NAME : PREPAID RENT

NAME : PREPAID TAX

NAME : PPN INCOME

NUMBER : 1-1100 NAME : PREPAID PPN

NUMBER : 1-1200 NAME : EQUIPMENT AT COST

NUMBER : 1-1300 NAME : EQUIPMENT ACCUM DEP

NUMBER : 1-1400 NAME : ACCOUNT PAYABLE

NUMBER : 1-1500 NAME : EXPENSE PAYABLE

NUMBER : 1-1600 NAME : INCOME TAX PAYABLE

NUMBER : 1-1700 NAME : PPN PAYABLE

NUMBER : 1-1800 NAME : DIVIDEN PAYABLE

NUMBER : 1-1900 NAME : PPN OUTCOME

NUMBER : 1-1910 NAME : BANK MEGA LOAN

NUMBER : 1-1920 NAME : CAPITAL STOCK

NUMBER : 1-2100 NAME :DIVIDEN

NUMBER : 1-2110 NAME : SALES

NUMBER : 2-1100 NAME : SALES RETURN

NUMBER : 2-1200 NAME : COST OF GOODS SOLD

NUMBER : 2-1300 NAME : FREIGHT PAID

NUMBER : 2-1400 NAME : ADVERTISING EXPENSE

NUMBER : 2-1500 NAME : TELP. & ELECTRICITY EXPENSE

NUMBER : 2-1600 NAME : STORE SUPPLIES EXPENSE

NUMBER : 2-2100 NAME : BAD DEBT EXPENSE

NUMBER : 3-1100 NAME : DEPRECIATION E

NUMBER : 3-1200 NAME : INSURANCE EXP

NUMBER : 4-1100 NAME : RENT EXPENSE

NUMBER : 4-1200 NAME : WAGES & SALAR

NUMBER : 5-1100 NAME : OTHER OPERATI

NUMBER : 5-1200 NAME : INTEREST REVEN

NUMBER : 6-1000 NAME : INTEREST EXPEN

E NUMBER : 6-1100 NAME : BANK SERVICE C

NUMBER : 6-1200 NAME : INCOME SUMMA

NUMBER : 6-1300 NAME : INCOME TAX EXP

RECIATION EXPENSE NUMBER : 6-1400

URANCE EXPENSE NUMBER : 6-1500

T EXPENSE NUMBER : 6-1600

GES & SALARIES NUMBER : 6-1700

HER OPERATING EXPENSE NUMBER : 6-1800

EREST REVENUE NUMBER :7-1100