KD 3.19 & 4.

19 Kurikulum
Nurfitri H2013

LEMBAR KERJA SISWA

Akuntansi Perusahaan Dagang

KELAS XI

Pengertian Jurnal Penutup

Tujuan dan Fungsi Jurnal Penutup
Jurnal Penutup
Posting Jurnal Penutup ke Buku Besar
Neraca Saldo Setelah penutupan

Akuntansi Perusahaan Dagang Page 1

KD 3.19 & 4.19 Nurfitri H

LEMBARAN KERJA SISWA (LKS)

KD 3.19 dan 4.19
(Waktu 8X45menit)

Mata Pelajaran : Akuntansi Perusahaan Dagang

Nama Siswa :
Kelas : XI

A. Kompetensi Inti

1. Menghayati dan mengamalkan ajaran agama yang dianutnya.

2. Menghayati dan mengamalkan perilaku perilaku (jujur, disiplin, tanggung jawab,
peduli (gotong royong, kerjasama, toleran, damai), santun, responsif dan pro-aktif dan
menunjukan sikap sebagai bagian dari solusi atas berbagai permasalahan dalam
berinteraksi secara efektif dengan lingkungan sosial dan alam serta dalam
menempatkan diri sebagai cerminan bangsa dalam pergaulan dunia.
3. Memahami, menerapkan, menganalisis, dan mengevaluasi tentang pengetahuan
faktual, konseptual, operasional dasar, dan metakognitif sesuai dengan bidang dan
lingkup kerja Akuntansi dan Keuangan Lembaga pada tingkat teknis, spesifik, detil,
dan kompleks, berkenaan dengan ilmu pengetahuan, teknologi, seni, budaya, dan
humaniora dalam konteks pengembangan potensi diri sebagai bagian dari keluarga,
sekolah, dunia kerja, warga masyarakat nasional regional, dan internasional
4. Melaksanakan tugas spesifik dengan menggunakan alat, informasi, dan
prosedur kerja yang lazim dilakukan serta memecahkan masalah sesuai dengan bidang
Akuntansi Keuangan Lembaga. Menampilkan kinerja di bawah bimbingan dengan
mutu dan kuantitas yang terukur sesuai dengan standar kompetensi kerja.
Menunjukkan keterampilan menalar, mengolah, dan menyaji secara efektif,
kreatif, produktif, kritis, mandiri, kolaboratif, komunikatif, dan solutif dalam
ranah abstrak terkait dengan pengembangan dari yang dipelajarinya di sekolah, serta
mampu melaksanakan tugas spesifik di bawah pengawasan langsung. Menunjukkan
keterampilan mempersepsi, kesiapan, meniru, membiasakan, gerak mahir, menjadikan
gerak alamu dalam ranah konkret terkait dengan pengembangan dari yang dipelajarai
di sekolah, serta mampu melaksanakan tugas spesifik di bawah pengawasan

B. Kompetensi Dasar

1. Menganalisis akun-akun jurnal penutup, posting jurnal penutup, dan neraca saldo
setelah penutupan untuk perusahaan dagang
2. Menyusun jurnal penutup, posting jurnal penutup ke buku besar dan neraca saldo
setelah penutupan

Akuntansi Perusahaan Dagang Page 1

KD 3.19 & 4.19 Nurfitri H

C. Indikator

1. Mengidentifikasi jurnal penutup untuk perusahaan dagang

2. Mengidentifikasi posting jurnal penutup kedalam buku besar untuk perusahaan
dagang
3. Mengidentifikasi neraca saldo setelah penutupan untuk perusahaan dagang
4. Menyusun Jurnal penutup pada perusahaan dagang
5. Menyusun posting jurnal penutup kedalam buku besar pada perusahaan dagang
6. Menyusun neraca saldo setelah penutupan pada perusahaan dagang

D. Langkah Pembelajaran

Ringkasan Materi

Jurnal penutup adalah jurnal yang dibuat pada akhir periode akuntansi untuk menutup

akun-akun nominal sementara. Akibat penutupan ini, saldo akun-akun tersebut akan menjadi

0 (nol) pada awal periode akuntansi. Akun yang ditutup adalah akun nominal dan akun

pembantu modal. Setelah membuat jurnal penutup langkah selanjutnya adalah

memindahbukukan (posting) ke buku besar. Dari saldo akhir buku besar tersebut dibuatlah

neraca saldo setelah penutupan.

Akuntansi Perusahaan Dagang Page 2

KD 3.19 & 4.19 Nurfitri H

Soal – Soal

A Uraian

1. Jelaskan apa yang dimaksud dengan jurnal penutup!

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2. Jelaskan fungsi dan tujuan pembuatan jurnal penutup!

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3. Uraikan langkah-langkah penyusunan jurnal penutup!

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4. Uraian langkah-langkah posting jurnal penutup ke buku besar!

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5. Uraikan langkah-langkah penyusunan neraca saldo setelah penutupan!

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Akuntansi Perusahaan Dagang Page 3

 KD 3.19 & 4.19 Nurfitri H

C Proyek

Berikut neraca lajur PT Arsyad, dari neraca lajur berikut buatlah jurnal penutup, posting ke buku besar, dan neraca saldo setelah
penutupan

PT ARSYAD

NERACA LAJUR
Per 31 Desember 2017
(Dalam Rupiah)
Neraca Saldo Ayat Penyesuaian NS Disesuaikan Rugi Laba Neraca
NO. AKUN NAMA AKUN
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
11101 Cash in Bank 779.588.800,00 0,00 1.800.000,00 0,00 781.388.800,00 0,00 0,00 0,00 781.388.800,00 0,00
11102 Petty Cash 8.000.000,00 0,00 0,00 0,00 8.000.000,00 0,00 0,00 0,00 8.000.000,00 0,00
11103 Marketable 371.000.000,00 0,00 0,00 0,00 371.000.000,00 0,00 0,00 0,00 371.000.000,00 0,00
Securities
11201 Account 370.260.000,00 0,00 0,00 0,00 370.260.000,00 0,00 0,00 0,00 370.260.000,00 0,00
Receivable
11202 Allowance for 0,00 52.800.000,00 15.774.000,00 0,00 0,00 37.026.000,00 0,00 0,00 0,00 37.026.000,00
Doubtful Debt
11203 Other Receivable 10.000.000,00 0,00 0,00 0,00 10.000.000,00 0,00 0,00 0,00 10.000.000,00 0,00
11310 Merchandise 752.274.558,25 0,00 0,00 0,00 752.274.558,25 0,00 0,00 0,00 752.274.558,25 0,00
Inventory
11320 Office Supplies 16.200.000,00 0,00 0,00 6.200.000,00 10.000.000,00 0,00 0,00 0,00 10.000.000,00 0,00
11410 Value Added Tax 136.875.000,00 0,00 0,00 0,00 136.875.000,00 0,00 0,00 0,00 136.875.000,00 0,00
- In (VAT In)
11420 Prepaid Income 134.500.000,00 0,00 0,00 134.500.000,00 0,00 0,00 0,00 0,00 0,00 0,00
Tax
13100 Land 591.000.000,00 0,00 0,00 0,00 591.000.000,00 0,00 0,00 0,00 591.000.000,00 0,00
13210 Building at Cost 960.000.000,00 0,00 0,00 0,00 960.000.000,00 0,00 0,00 0,00 960.000.000,00 0,00
13220 Accum. Dep. - 0,00 236.000.000,00 0,00 4.000.000,00 0,00 240.000.000,00 0,00 0,00 0,00 240.000.000,00
Building
13310 Office Equipment 540.000.000,00 0,00 0,00 0,00 540.000.000,00 0,00 0,00 0,00 540.000.000,00 0,00
at Cost
13320 Accum. Dep. - 0,00 198.000.000,00 0,00 4.500.000,00 0,00 202.500.000,00 0,00 0,00 0,00 202.500.000,00
Office Equipment

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 KD 3.19 & 4.19 Nurfitri H
13410 Vehicle at Cost 230.120.000,00 0,00 0,00 0,00 230.120.000,00 0,00 0,00 0,00 230.120.000,00 0,00
13420 Accum. Dep. - 0,00 97.680.000,00 0,00 2.220.000,00 0,00 99.900.000,00 0,00 0,00 0,00 99.900.000,00
Vehicle
21110 Accounts Payable 0,00 583.000.000,00 0,00 0,00 0,00 583.000.000,00 0,00 0,00 0,00 583.000.000,00
21120 Insurance Liability 0,00 27.500.000,00 0,00 0,00 0,00 27.500.000,00 0,00 0,00 0,00 27.500.000,00
21130 Wages & Salaries 0,00 0,00 0,00 66.000.000,00 0,00 66.000.000,00 0,00 0,00 0,00 66.000.000,00
Payable
21140 Electricity, Telp. & 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Water Payable
21150 Dividend Payable 0,00 450.000.000,00 0,00 0,00 0,00 450.000.000,00 0,00 0,00 0,00 450.000.000,00
21160 Value Added Tax 0,00 149.016.000,00 0,00 0,00 0,00 149.016.000,00 0,00 0,00 0,00 149.016.000,00
- VAT Out
21170 Income Tax 0,00 48.000.000,00 0,00 265.667.687,07 0,00 313.667.687,07 0,00 0,00 0,00 313.667.687,07
Payable
21199 Other Current 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Liabilities
22100 Bank Loans 0,00 431.425.200,00 0,00 0,00 0,00 431.425.200,00 0,00 0,00 0,00 431.425.200,00
31100 Common Stock 0,00 500.000.000,00 0,00 0,00 0,00 500.000.000,00 0,00 0,00 0,00 500.000.000,00
36000 Retained 0,00 710.480.500,00 0,00 0,00 0,00 710.480.500,00 0,00 0,00 0,00 710.480.500,00
Earnings
37000 Dividend 500.000.000,00 0,00 0,00 0,00 500.000.000,00 0,00 0,00 0,00 500.000.000,00 0,00
39999 Historical 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Balancing
41100 Sales of 0,00 15.546.910.000,00 0,00 0,00 0,00 15.546.910.000,00 0,00 15.546.910.000,00 0,00 0,00
Merchandise
41110 Sales Discounts 283.363.000,00 0,00 0,00 0,00 283.363.000,00 0,00 283.363.000,00 0,00 0,00 0,00
41120 Sales Returns 475.000.000,00 0,00 0,00 0,00 475.000.000,00 0,00 475.000.000,00 0,00 0,00 0,00
42000 Service Income 0,00 100.160.000,00 0,00 0,00 0,00 100.160.000,00 0,00 100.160.000,00 0,00 0,00
51000 Cost of Goods 11.604.570.441,75 0,00 0,00 0,00 11.604.570.441,75 0,00 11.604.570.441,75 0,00 0,00 0,00
Sold
52000 Purchase 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Discount
53000 Freight In 215.000.000,00 0,00 0,00 0,00 215.000.000,00 0,00 215.000.000,00 0,00 0,00 0,00
61100 Wages & Salaries 330.000.000,00 0,00 45.000.000,00 0,00 375.000.000,00 0,00 375.000.000,00 0,00 0,00 0,00
Expense
61200 Uncollectible 195.000.000,00 0,00 0,00 15.774.000,00 179.226.000,00 0,00 179.226.000,00 0,00 0,00 0,00
Accounts
61300 Advertising 251.100.000,00 0,00 0,00 0,00 251.100.000,00 0,00 251.100.000,00 0,00 0,00 0,00
Expense
61400 Depreciation 27.780.000,00 0,00 2.220.000,00 0,00 30.000.000,00 0,00 30.000.000,00 0,00 0,00 0,00

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 KD 3.19 & 4.19 Nurfitri H
Expense -
Vehicles
62100 Wages & Salaries 125.000.000,00 0,00 25.000.000,00 0,00 150.000.000,00 0,00 150.000.000,00 0,00 0,00 0,00
Expense
62200 Electricity, Water 37.500.000,00 0,00 0,00 0,00 37.500.000,00 0,00 37.500.000,00 0,00 0,00 0,00
& Telp Expense
62300 Maintenance 20.900.000,00 0,00 0,00 0,00 20.900.000,00 0,00 20.900.000,00 0,00 0,00 0,00
Expense
62400 Newspaper & 80.900.000,00 0,00 0,00 0,00 80.900.000,00 0,00 80.900.000,00 0,00 0,00 0,00
Tabloid Expense
62500 Supplies Expense 13.000.000,00 0,00 6.200.000,00 0,00 19.200.000,00 0,00 19.200.000,00 0,00 0,00 0,00
62600 Income Tax 0,00 0,00 396.167.687,07 0,00 396.167.687,07 0,00 396.167.687,07 0,00 0,00 0,00
Expense
62700 Depreciation Exp 44.000.000,00 0,00 4.000.000,00 0,00 48.000.000,00 0,00 48.000.000,00 0,00 0,00 0,00
- Building
62800 Depreciation Exp 49.500.000,00 0,00 4.500.000,00 0,00 54.000.000,00 0,00 54.000.000,00 0,00 0,00 0,00
- Equipment
62999 Other General & 17.250.000,00 0,00 0,00 0,00 17.250.000,00 0,00 17.250.000,00 0,00 0,00 0,00
Adm Expense
81100 Interest Revenue 0,00 33.594.000,00 0,00 3.000.000,00 0,00 36.594.000,00 0,00 36.594.000,00 0,00 0,00
81200 Dividend Revenue 0,00 55.000.000,00 0,00 0,00 0,00 55.000.000,00 0,00 55.000.000,00 0,00 0,00
81999 Other Revenue 0,00 16.405.000,00 0,00 0,00 0,00 16.405.000,00 0,00 16.405.000,00 0,00 0,00
91000 Bank Charge 11.000.000,00 0,00 1.200.000,00 0,00 12.200.000,00 0,00 12.200.000,00 0,00 0,00 0,00
91100 Interest Expense 27.288.900,00 0,00 0,00 0,00 27.288.900,00 0,00 27.288.900,00 0,00 0,00 0,00
91999 Other Expense 28.000.000,00 0,00 0,00 0,00 28.000.000,00 0,00 28.000.000,00 0,00 0,00 0,00

TOTAL 19.235.970.700,00 19.235.970.700,00 501.861.687,07 501.861.687,07 19.565.584.387,07 19.565.584.387,07 14.304.666.028,82 15.755.069.000,00 5.260.918.358,25 3.810.515.387
Net Income
1.450.402.971,18 1.450.402.971

15.755.069.000,00 15.755.069.000,00 5.260.918.358,25 5.260.918.358

Lembar Jawab

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KD 3.19 & 4.19 Nurfitri H

Jl. Pancasila No 17 Yogyakarta

Memorial Journal
Closing Journal
December 2017
Page : JM4
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

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KD 3.19 & 4.19 Nurfitri H

Tahun 2017

Jl. Pancasila No 17
Yogyakarta

Account: Account Number:

GENERAL LEDGER
Cash in Bank 11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 613.300.000,00
31 CRJ1 1.975.238.000,00 2.588.538.000,00
31 CPJ1 1.808.949.200,00 779.588.800,00

Account: Account Number:

GENERAL LEDGER
Petty Cash 11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance V 8.000.000,00

Account: Account Number:

GENERAL LEDGER
Marketable Securities 11103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 150.000.000,00
31 CPJ1 368.500.000,00 518.500.000,00
31 CRJ1 147.500.000,00 371.000.000,00

Account: Account Number:

GENERAL LEDGER
Account Receivable 11201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 528.000.000,00
31 SJ1 1.013.760.000,00 1.541.760.000,00
31 GJ1 59.400.000,00 1.482.360.000,00
31 CRJ1 1.112.100.000,00 370.260.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Allowance for Doubtful Debt 11202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 52.800.000,00

Account: Account Number:

GENERAL LEDGER
Other Receivable 11203
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 15.000.000,00
31 CRJ1 15.000.000,00 -
31 CPJ1 10.000.000,00 10.000.000,00

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 11310
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 525.000.000,00
31 PJ1 1.455.000.000,00 1.980.000.000,00
31 SJ1 653.997.126,46 1.326.002.873,54
31 CRJ1 485.666.471,03 840.336.402,51
31 GJ1 86.250.000,00 754.086.402,51
31 GJ1 35.093.155,73 789.179.558,25
31 CPJ1 36.905.000,00 752.274.558,25

Account: Account Number:

GENERAL LEDGER
Office Supplies 11320
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 15.000.000,00
31 CPJ1 1.200.000,00 16.200.000,00

Account: Account Number:

GENERAL LEDGER
Value Added Tax - In (VAT In) 11410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 100.000.000,00
31 PJ1 145.500.000,00 245.500.000,00
31 CPJ1 100.000.000,00 145.500.000,00
31 GJ1 8.625.000,00 136.875.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 11420
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 125.000.000,00
31 posting CPJ1 5.000.000,00 130.000.000,00
31 posting CRJ1 4.500.000,00 134.500.000,00

Account: Account Number:

GENERAL LEDGER
Land 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 591.000.000,00

Account: Account Number:

GENERAL LEDGER
Building at Cost 13210
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 960.000.000,00

Account: Account Number:

GENERAL LEDGER
Accum. Dep. - Building 13220
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 236.000.000,00

Account: Account Number:

GENERAL LEDGER
Office Equipment at Cost 13310
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 540.000.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Accum. Dep. - Office Equipment 13320
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 198.000.000,00

Account: Account Number:

GENERAL LEDGER
Vehicle at Cost 13410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 240.000.000,00
31 CRJ1 14.400.000,00 225.600.000,00
31 CPJ1 17.000.000,00 242.600.000,00
31 CPJ1 12.480.000,00 230.120.000,00

Account: Account Number:

GENERAL LEDGER
Accum. Dep. - Vehicle 13420
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 110.000.000,00
31 CRJ1 6.750.000,00 103.250.000,00
31 CRJ1 150.000,00 103.400.000,00
31 CPJ1 5.850.000,00 130.000,00 97.680.000,00

Account: Account Number:

GENERAL LEDGER
Accounts Payable 21110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 396.000.000,00
31 PJ1 1.600.500.000,00 1.996.500.000,00
31 GJ1 94.875.000,00 1.901.625.000,00
31 CPJ1 1.318.625.000,00 583.000.000,00

Account: Account Number:

GENERAL LEDGER
Insurance payable 21120
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 27.500.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Payable 21130
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 66.000.000,00
31 CPJ1 66.000.000,00 -

Account: Account Number:

GENERAL LEDGER
Electr icity, T elp. & Water P ayable 21140
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -

Account: Account Number:

GENERAL LEDGER
Dividend Payable 21150
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -
31 GJ1 450.000.000,00 450.000.000,00

Account: Account Number:

GENERAL LEDGER
Value Added Tax - VAT Out 21160
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 146.000.000,00
31 SJ1 92.160.000,00 238.160.000,00
31 CRJ1 62.256.000,00 300.416.000,00
31 CPJ1 146.000.000,00 154.416.000,00
31 GJ1 5.400.000,00 149.016.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 21170
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 2.000.000,00
31 CPJ1 4.000.000,00 (2.000.000,00)
31 GJ1 50.000.000,00 48.000.000,00

Account: Account Number:

GENERAL LEDGER
Other Current Liabilities 21199
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance -

Account: Account Number:

GENERAL LEDGER
Bank Loans 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 438.515.500,00
31 CPJ1 7.090.300,00 431.425.200,00

Account: Account Number:

GENERAL LEDGER
Common Stock 31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 500.000.000,00

Account: Account Number:

GENERAL LEDGER
Retained Earnings 36000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 710.480.500,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Dividend 37000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -
31 GJ1 500.000.000,00 500.000.000,00

Account: Account Number:

GENERAL LEDGER
Income Summary 38000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -

Account: Account Number:

GENERAL LEDGER
Historical Balancing 39999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account: Account Number:

GENERAL LEDGER
Sales of Merchandise 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 14.022.910.000,00
31 SJ1 921.600.000,00 14.944.510.000,00
31 CRJ1 602.400.000,00 15.546.910.000,00

Account: Account Number:

GENERAL LEDGER
Sales Discounts 41110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 250.000.000,00
31 CRJ1 33.363.000,00 283.363.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Sales Returns 41120
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 421.000.000,00
31 GJ1 54.000.000,00 475.000.000,00

Account: Account Number:

GENERAL LEDGER
Service Income 42000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 80.000.000,00
31 CRJ1 20.160.000,00 100.160.000,00

Account: Account Number:

GENERAL LEDGER
Cost of Goods Sold 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 10.500.000.000,00
31 SJ1 653.997.126,46 11.153.997.126,46
31 GJ1 35.093.155,73 11.118.903.970,73
31 CRJ1 485.666.471,03 11.604.570.441,75

Account: Account Number:

GENERAL LEDGER
Purchase Discount 52000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -

Account: Account Number:

GENERAL LEDGER
Freight In 53000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 215.000.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense (sales) 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 330.000.000,00

Account: Account Number:

GENERAL LEDGER
Uncollectible Accounts 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 195.000.000,00

Account: Account Number:

GENERAL LEDGER
Advertising Expense 61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 250.000.000,00
31 CPJ1 1.100.000,00 251.100.000,00

Account: Account Number:

GENERAL LEDGER
Depreciation Expense - Vehicles 61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 27.500.000,00
31 CRJ1 150.000,00 27.650.000,00
31 CPJ1 130.000,00 27.780.000,00

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 62100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 125.000.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Electricity, Water & Telp Expense 62200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 35.000.000,00
31 CPJ1 2.500.000,00 37.500.000,00

Account: Account Number:

GENERAL LEDGER
Maintenance Expense 62300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 20.000.000,00
31 CPJ1 900.000,00 20.900.000,00

Account: Account Number:

GENERAL LEDGER
Newspaper & Tabloid Expense 62400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 80.000.000,00
31 CPJ1 900.000,00 80.900.000,00

Account: Account Number:

GENERAL LEDGER
Supplies Expense 62500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 13.000.000,00

Account: Account Number:

GENERAL LEDGER
Income Tax Expense 62600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Depreciation Exp - Building 62700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 44.000.000,00

Account: Account Number:

GENERAL LEDGER
Depreciation Exp - Equipment 62800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 49.500.000,00

Account: Account Number:

GENERAL LEDGER
Other General & Adm Expense 62999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 16.500.000,00
31 CPJ1 750.000,00 17.250.000,00

Account: Account Number:

GENERAL LEDGER
Interest Revenue 81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 33.594.000,00

Account: Account Number:

GENERAL LEDGER
Dividend Revenue 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 25.000.000,00
31 CRJ1 30.000.000,00 55.000.000,00

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KD 3.19 & 4.19 Nurfitri H

Account: Account Number:

GENERAL LEDGER
Other Revenue 81999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v -
31 CRJ1 16.035.000,00 16.035.000,00
31 CPJ1 370.000,00 16.405.000,00

Account: Account Number:

GENERAL LEDGER
Bank Charge 91000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 11.000.000,00

Account: Account Number:

GENERAL LEDGER
Interest Expense 91100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 24.000.000,00
31 CPJ1 3.288.900,00 27.288.900,00

Account: Account Number:

GENERAL LEDGER
Other Expense 91999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance v 28.000.000,00

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KD 3.19 & 4.19 Nurfitri H

Jl. Pancasila No 17 Yogyakarta

POST CLOSING TRIAL BALANCE

December 31, 2017

ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.

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