Account Number Account Name Header Balance Account Type

10000 Assets H Rp0.00 Asset

11000 Property, Plant & Equipment H Rp0.00 Asset
11100 Kitchen Equipment H Rp0.00 Asset
11110 Kitchen Equipment at Cost Rp0.00 Other Asset
11120 Kitchen Equipment Accum Dep Rp0.00 Other Asset
11200 China, Glass, Silver, Linen H Rp0.00 Asset
11210 Chin, Gls, Silvr Lin at Cost Rp0.00 Other Asset
11220 Chin, Gls, Silvr Lin Accum Dep Rp0.00 Other Asset
11300 Office Equipment H Rp0.00 Asset
11310 Office Equipment at Cost Rp0.00 Other Asset
11320 Office Equipment Accum Dep Rp0.00 Other Asset
11400 Motor Vehicles H Rp0.00 Asset
11410 Motor Vehicles at Cost Rp0.00 Other Asset
11420 Motor Vehicles Accum Dep Rp0.00 Other Asset
11500 Leasehold Improvements H Rp0.00 Asset
11510 Improvements at Cost Rp0.00 Other Asset
11520 Improvements Amortisation Rp0.00 Other Asset
12000 Current Assets H Rp0.00 Asset
12100 Cash On Hand H Rp0.00 Asset
12110 Cheque Account Rp0.00 Bank
12120 Payroll Cheque Account Rp0.00 Bank
12130 Cash Drawer Rp0.00 Bank
12140 Petty Cashs Rp0.00 Bank
12160 Undeposited Funds Rp0.00 Bank
12200 Trade Debtors Rp0.00 Accounts Receivable
12210 Less Prov'n for Doubtful Debts Rp0.00 Other Asset
12300 Inventory Rp0.00 Other Asset
13000 Other Assets H Rp0.00 Asset
13100 Deposits Paid Rp0.00 Other Asset
13200 Prepayments Rp0.00 Other Asset
20000 Liabilities H Rp0.00 Liability
21000 Long-Term Liabilities H Rp0.00 Liability
21100 Bank Loans Rp0.00 Other Liability
21200 Other Long-Term Liabilities Rp0.00 Other Liability
22000 Current Liabilities H Rp0.00 Liability
22100 Credit Cards H Rp0.00 Liability
22110 Bankcard Rp0.00 Credit Card
22120 Diners Club Rp0.00 Credit Card
22130 MasterCard Rp0.00 Credit Card
22140 Visa Rp0.00 Credit Card
22200 Trade Creditors Rp0.00 Accounts Payable
22210 A/P Accrual - Inventory Rp0.00 Other Liability
22300 GST Liabilities H Rp0.00 Liability
22310 GST Collected Rp0.00 Other Liability
22330 GST Paid Rp0.00 Other Liability
22350 Sales Tax Payable Rp0.00 Other Liability
22360 Import Duty Payable Rp0.00 Other Liability
22400 Payroll Liabilities H Rp0.00 Liability
22410 Payroll Deductions Payable Rp0.00 Other Liability
22420 PAYE Tax Payable Rp0.00 Other Liability
22600 Customer Deposits Rp0.00 Other Liability
22700 Other Current Liabilities Rp0.00 Other Liability
30000 Equity H Rp0.00 Equity
31000 Partners' Equity H Rp0.00 Equity
31100 Partner A H Rp0.00 Equity
31110 Partner A Capital Rp0.00 Equity
31120 Partner A Drawings Rp0.00 Equity
31200 Partner B H Rp0.00 Equity
31210 Partner B Capital Rp0.00 Equity
31220 Partner B Drawings Rp0.00 Equity
38000 Retained Earnings Rp0.00 Equity
39000 Current Year Earnings Rp0.00 Equity
39999 Historical Balancing Rp0.00 Equity
40000 Income H Rp0.00 Income
41000 Food Sales Rp0.00 Income
42000 Beverage Sales Rp0.00 Income
43000 Catering Fees Rp0.00 Income
44000 Rental Fees Rp0.00 Income
45000 Delivery Charges Rp0.00 Income
46000 Late Fees Collected Rp0.00 Income
47000 Miscellaneous Income Rp0.00 Income
50000 Cost of Sales H Rp0.00 Cost of Sales
51000 Food Purchases Rp0.00 Cost of Sales
51100 Beverage Purchases Rp0.00 Cost of Sales
52000 Freight Rp0.00 Cost of Sales
60000 Expenses H Rp0.00 Expense
61000 Purchases Rp0.00 Expense
61050 Bank Charges Rp0.00 Expense
61100 Advertising Rp0.00 Expense
61200 Depreciation Expense Rp0.00 Expense
61300 Discounts H Rp0.00 Expense
61310 Discounts Given Rp0.00 Expense
61320 Discounts Taken Rp0.00 Expense
61400 Dues & Subscriptions Rp0.00 Expense
61500 Employees' Meals Rp0.00 Expense
61600 Insurance Rp0.00 Expense
61700 Late Fees Paid Rp0.00 Expense
61800 Laundry and Cleaning Rp0.00 Expense
61900 Leasehold Improvement Expense Rp0.00 Expense
62000 Legal & Accounting Rp0.00 Expense
62100 Maintenance Rp0.00 Expense
62200 Other Fees Rp0.00 Expense
62300 Kitchen Supplies Rp0.00 Expense
62400 Employment Expenses H Rp0.00 Expense
62410 Wages & Salaries Rp0.00 Expense
62420 Other Employer Expenses Rp0.00 Expense
62500 Postage Rp0.00 Expense
62600 Rent Rp0.00 Expense
62700 Rubbish Removal Rp0.00 Expense
62750 Shrinkage/Spoilage Rp0.00 Expense
62800 Telephone Rp0.00 Expense
62900 Travel & Entertainment Rp0.00 Expense
63000 Uniforms Rp0.00 Expense
63100 Services H Rp0.00 Expense
63110 Electricity Rp0.00 Expense
63120 Gas Rp0.00 Expense
63130 Water Rp0.00 Expense
64000 GST Not Claimable Rp0.00 Expense
80000 Other Income H Rp0.00 Other Income
81000 Interest Income Rp0.00 Other Income
90000 Other Expenses H Rp0.00 Other Expense
91000 Interest Expense Rp0.00 Other Expense
92000 Income Tax Expense Rp0.00 Other Expense
debit kredit saldo
325,652,182 167,898,545 157,753,636
60,318,182 854,545 59,463,636
1,818,182 854,545 963,636
1,818,182 854,545 963,636
- - -
10,909,091 - 10,909,091
10,909,091 - 10,909,091
- - -
19,363,636 - 19,363,636
19,363,636 - 19,363,636
- - -
28,227,273 - 28,227,273
28,227,273 - 28,227,273
- - -
- - -
- - -
- - -
198,984,000 167,044,000 31,940,000
198,984,000 167,044,000 31,940,000
141,542,000 109,602,000 31,940,000
- - -
- - -
- - -
- - -
57,442,000 57,442,000 -
- - -
- - -
66,350,000 - 66,350,000
66,350,000 - 66,350,000
- - -
- 99,640,182 (99,640,182)
- - -
- - -
- - -
- 99,640,182 (99,640,182)
- 60,318,182 (60,318,182)
- - -
- - -
- - -
- - -
- - -
- 60,318,182 (60,318,182)
 - 5,222,000 (5,222,000)
- - -
- 4,940,000 (4,940,000)
- 282,000 (282,000)
- - -
- 34,100,000 (34,100,000)
- - -
- - -
- 34,100,000 (34,100,000)
- - -
- 50,000,000 (50,000,000)
- 50,000,000 (50,000,000)
- 25,000,000 (25,000,000)
- 25,000,000 (25,000,000)
- - -
- 25,000,000 (25,000,000)
- 25,000,000 (25,000,000)
- - -
- - -
325,652,182 317,538,727 (8,113,455)
- - -
- 52,220,000 (52,220,000)
- 16,180,000 (16,180,000)
- 20,440,000 (20,440,000)
- 15,600,000 (15,600,000)
- - -
- - -
- - -
- - -
854,545 - 854,545
427,273 - 427,273
427,273 - 427,273
- - -
43,252,000 - 43,252,000
20,000,000 - 20,000,000
1,500,000 - 1,500,000
- - -
- - -
1,570,000 - 1,570,000
- - -
- - -
- - -
1,000,000 - 1,000,000
 - - -
- - -
570,000 - 570,000
- - -
- - -
- - -
- - -
- - -
16,877,000 - 16,877,000
12,000,000 - 12,000,000
- - -
- - -
1,000,000 - 1,000,000
377,000 - 377,000
- - -
2,000,000 - 2,000,000
- - -
1,500,000 - 1,500,000
3,305,000 - 3,305,000
605,000 - 605,000
1,200,000 - 1,200,000
1,500,000 - 1,500,000
- - -
- - -
- - -
- - -
- - -
- - -
Journal Number Date Account Name Account Number

GJ000001 1/1/2018 Cheque Account 12110

GJ000001 1/1/2018 Partner A Capital 31110
GJ000001 1/1/2018 Partner B Capital 31210

1 1/1/2018 A/P Accrual - Inventory 22210

1 1/1/2018 Kitchen Equipment at Cost 11110
1 1/1/2018 Kitchen Equipment at Cost 11110

1 1/1/2018 Cheque Account 12110

1 1/1/2018 Deposits Paid 13100

2 1/1/2018 A/P Accrual - Inventory 22210

2 1/1/2018 Chin, Gls, Silvr Lin at Cost 11210

2 1/1/2018 Cheque Account 12110

2 1/1/2018 Deposits Paid 13100

3 1/1/2018 A/P Accrual - Inventory 22210

3 1/1/2018 Office Equipment at Cost 11310

4 1/1/2018 A/P Accrual - Inventory 22210

4 1/1/2018 Motor Vehicles at Cost 11410

4 1/1/2018 Cheque Account 12110

4 1/1/2018 Deposits Paid 13100

3 1/1/2018 Cheque Account 12110

3 1/1/2018 Deposits Paid 13100

5 1/10/2018 Cheque Account 12110

5 1/10/2018 Deposits Paid 13100

6 1/11/2018 Cheque Account 12110

6 1/11/2018 Deposits Paid 13100

7 1/12/2018 Cheque Account 12110

7 1/12/2018 Deposits Paid 13100

8 1/13/2018 Cheque Account 12110

8 1/13/2018 Deposits Paid 13100

1 1/15/2018 Trade Debtors 12200

1 1/15/2018 Trade Debtors 12200
 1 1/15/2018 Food Sales 41000
1 1/15/2018 Beverage Sales 42000
1 1/15/2018 Sales Tax Payable 22350
1 1/15/2018 Food Purchases 51000
1 1/15/2018 Kitchen Equipment at Cost 11110
1 1/15/2018 Beverage Purchases 51100
1 1/15/2018 Kitchen Equipment at Cost 11110

CR000001 1/15/2018 Cheque Account 12110

CR000001 1/15/2018 Trade Debtors 12200

CR000002 1/16/2018 Cheque Account 12110

CR000002 1/16/2018 Trade Debtors 12200

CR000003 1/17/2018 Cheque Account 12110

CR000003 1/17/2018 Trade Debtors 12200

CR000004 1/15/2018 Cheque Account 12110

CR000004 1/15/2018 Trade Debtors 12200

2 1/16/2018 Trade Debtors 12200

2 1/16/2018 Trade Debtors 12200
2 1/16/2018 Food Sales 41000
2 1/16/2018 Beverage Sales 42000
2 1/16/2018 Sales Tax Payable 22350
2 1/16/2018 Food Purchases 51000
2 1/16/2018 Kitchen Equipment at Cost 11110
2 1/16/2018 Beverage Purchases 51100
2 1/16/2018 Kitchen Equipment at Cost 11110

CR000005 1/17/2018 Cheque Account 12110

CR000005 1/17/2018 Trade Debtors 12200

CR000006 1/18/2018 Cheque Account 12110

CR000006 1/18/2018 Trade Debtors 12200

CR000007 1/15/2018 Cheque Account 12110

CR000007 1/15/2018 Trade Debtors 12200

3 1/17/2018 Trade Debtors 12200

3 1/17/2018 Trade Debtors 12200
3 1/17/2018 Food Sales 41000
3 1/17/2018 Beverage Sales 42000
3 1/17/2018 Sales Tax Payable 22350
3 1/17/2018 Food Purchases 51000
 3 1/17/2018 Kitchen Equipment at Cost 11110
3 1/17/2018 Beverage Purchases 51100
3 1/17/2018 Kitchen Equipment at Cost 11110

CR000008 1/18/2018 Cheque Account 12110

CR000008 1/18/2018 Trade Debtors 12200

CR000009 1/19/2018 Cheque Account 12110

CR000009 1/19/2018 Trade Debtors 12200

CR000001 1/7/2018 Cheque Account 12110

CR000001 1/7/2018 Customer Deposits 22600

CR000002 1/10/2018 Cheque Account 12110

CR000002 1/10/2018 Customer Deposits 22600

CR000003 1/13/2018 Cheque Account 12110

CR000003 1/13/2018 Customer Deposits 22600

CR000004 1/15/2018 Cheque Account 12110

CR000004 1/15/2018 Customer Deposits 22600

CR000005 1/18/2018 Cheque Account 12110

CR000005 1/18/2018 Customer Deposits 22600

2 1/9/2018 Trade Debtors 12200

2 1/9/2018 Trade Debtors 12200
2 1/9/2018 Food Sales 41000
2 1/9/2018 Beverage Sales 42000
2 1/9/2018 Catering Fees 43000
2 1/9/2018 GST Paid 22330

3 1/10/2018 Trade Debtors 12200

3 1/10/2018 Trade Debtors 12200
3 1/10/2018 Food Sales 41000
3 1/10/2018 Beverage Sales 42000
3 1/10/2018 Catering Fees 43000
3 1/10/2018 GST Paid 22330

CR000006 1/10/2018 Cheque Account 12110

CR000006 1/10/2018 Trade Debtors 12200

CR000007 1/11/2018 Cheque Account 12110

CR000007 1/11/2018 Trade Debtors 12200
CR000007 1/11/2018 Trade Debtors 12200
CR000008 1/14/2018 Cheque Account 12110
CR000008 1/14/2018 Trade Debtors 12200
CR000008 1/14/2018 Trade Debtors 12200

9 1/30/2018 Cheque Account 12110

9 1/30/2018 Purchases 61000
9 1/30/2018 Bank Charges 61050
9 1/30/2018 Employees' Meals 61500
9 1/30/2018 Laundry and Cleaning 61800
9 1/30/2018 Wages & Salaries 62410
9 1/30/2018 Rent 62600
9 1/30/2018 Rubbish Removal 62700
9 1/30/2018 Telephone 62800
9 1/30/2018 Uniforms 63000
9 1/30/2018 Electricity 63110
9 1/30/2018 Gas 63120
9 1/30/2018 Water 63130
 Debit Amount Credit Amount

Rp 50,000,000
Rp 25,000,000
Rp 25,000,000

Rp 1,818,182
Rp 909,091
Rp 909,091

Rp 1,500,000
Rp 1,500,000

Rp 10,909,091
Rp 10,909,091

Rp 7,000,000
Rp 7,000,000

Rp 19,363,636
Rp 19,363,636

Rp 28,227,273
Rp 28,227,273

Rp 20,000,000
Rp 20,000,000

Rp 15,000,000
Rp 15,000,000

Rp 500,000
Rp 500,000

Rp 5,000,000
Rp 5,000,000

Rp 6,300,000
Rp 6,300,000

Rp 11,050,000
Rp 11,050,000

Rp 600,000
Rp 60,000
 Rp 400,000
Rp 200,000
Rp 60,000
Rp 90,909
Rp 90,909
Rp 90,909
Rp 90,909

Rp 300,000
Rp 300,000

Rp 160,000
Rp 160,000

Rp 200,000
Rp 200,000

Rp 500,000
Rp 500,000

Rp 960,000
Rp 96,000
Rp 640,000
Rp 320,000
Rp 96,000
Rp 145,455
Rp 145,455
Rp 145,455
Rp 145,455

Rp 250,000
Rp 250,000

Rp 306,000
Rp 306,000

Rp 1,000,000
Rp 1,000,000

Rp 1,260,000
Rp 126,000
Rp 840,000
Rp 420,000
Rp 126,000
Rp 190,909
 Rp 190,909
Rp 190,909
Rp 190,909

Rp 150,000
Rp 150,000

Rp 236,000
Rp 236,000

Rp 14,100,000
Rp 14,100,000

Rp 5,000,000
Rp 5,000,000

Rp 3,000,000
Rp 3,000,000

Rp 2,000,000
Rp 2,000,000

Rp 10,000,000
Rp 10,000,000

Rp 38,000,000
Rp 3,800,000
Rp 11,000,000
Rp 15,000,000
Rp 12,000,000
Rp 3,800,000

Rp 11,400,000
Rp 1,140,000
Rp 3,300,000
Rp 4,500,000
Rp 3,600,000
Rp 1,140,000

Rp 21,800,000
Rp 21,800,000

Rp 17,540,000
Rp 10,000,000
Rp 7,540,000
Rp 15,000,000
Rp 10,000,000
Rp 5,000,000

Rp 43,252,000
Rp 20,000,000
Rp 1,500,000
Rp 1,000,000
Rp 570,000
Rp 12,000,000
Rp 1,000,000
Rp 377,000
Rp 2,000,000
Rp 1,500,000
Rp 605,000
Rp 1,200,000
Rp 1,500,000
Assets Equity
Property, Plant & Equipment 59,463,636 Partners' Equity (50,000,000)
Current Assets 31,940,000 Retained Earnings -
Other Assets 66,350,000 Current Year Earnings (8,113,455)
Total Assets 157,753,636 Historical Balancing -
Total Equity (58,113,455)
Liabilities
Long-Term Liabilities -
Current Liabilities (99,640,182)
Total Liabilities (99,640,182)

Net Assets 58,113,455

Income
Food Sales (16,180,000)
Beverage Sales (20,440,000)
Catering Fees (15,600,000)
Rental Fees -
Delivery Charges -
Late Fees Collected -
Miscellaneous Income -
Total Income (52,220,000)

Cost of Sales
Food Purchases 427,273
Beverage Purchases 427,273
Freight -
Total Cost of Sales 854,545

Gross Profit 51,365,455

Expenses
Purchases 20,000,000
Bank Charges 1,500,000
Advertising -
Depreciation Expense -
Discounts 1,570,000
Employment Expenses 16,877,000
Services 3,305,000
Total Expenses 43,252,000

Operating Profit 8,113,455

Other Income
Interest Income -
Total Other Income -

Other Expenses
Interest Expense -
Income Tax Expense -
Total Other Expenses -

Net Profit / (Loss) 8,113,455