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YOLANDA MODISTE

BUKU BESAR
Mar-11

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Balance
Date Description Ref Debit Credit
Debit Credit

Dec 1 saldo awal √ 122,431,700


2015 31 Penerimaan kas CRJ-1 1-1300 #VALUE!
31 Pengeluaran kas CPJ-1 328,800 #VALUE!
31 Penyesuaian AJ-1 405,000 #VALUE!

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YOLANDA MODISTE
NERACA SALDO
MARET 2011

No. Account Name Account Debit Credit


1-1100 Cash in Bank Rp 402,540,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 77,720,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 420,963,000
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1400 Income Summary


4-1100 Sales of Merchandise Rp 1,998,300,000
4-1200 Freight Collected Rp 260,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
8-1200 Deviden Income Rp 5,700,000
8-1300 Late Fees Collected Rp 836,000
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,344,719,800 Rp 4,366,499,800
YOLANDA MODISTE
JURNAL UMUM
MARET 2011
Hal. :
NO.
DATE DESCRIPTION REF Debit Credit
EVIDENCE
1-1100 Cash in Bank Rp 402,540,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 77,720,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 420,963,000
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1400 Income Summary


4-1100 Sales of Merchandise Rp 1,998,300,000
4-1200 Freight Collected Rp 260,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
YOLANDA MODISTE
JURNAL UMUM
MARET 2011
Hal. :
NO.
DATE DESCRIPTION REF Debit Credit
EVIDENCE
8-1300 Late Fees Collected Rp 836,000
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,344,719,800 Rp 4,360,799,800