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UD.

ELEKTRONIKA
WOORKSHEET, 31 OKTOBER 1995
No. TRIAL BALANCE ADJUSMENT
ACCOUNT
Account DEBIT CREDIT DEBIT
KAS 16,966,000
KAS KECIL
PIUTANG WESEL 10,000,000
PIUTANG BUNGA 80,000
PIUTANG DAGANG 58,196,000
CAD. KERUGIAN PIUTANG 3,000,000
PERSEDIAAN BARANG DAGANG 50,900,000
PERSEDIAAN PERLENGKAPAN 2,500,000
PERSEKOT ADVERTENSI
PERSEKOT ASSURANSI
TANAH 50,000,000
BANGUNAN 240,000,000
AKM. PENY. BANGUNAN 30,000,000
PERALATAN 36,000,000
AKM. PENY. PERALATAN 18,000,000
UTANG DAGANG 23,800,000
UTANG WESEL 16,000,000
UTANG BUNGA 240,000
UTANG GAJI
UTANG PPH KARYAWAN 1,916,000
UTANG PPh PERUSAHAAN 2,524,000
UTANG HIPOTEK 240,000,000
MODAL TN. BAMBANG 129,162,000
PRIVE TN BAMBANG
RUGI LABA
PENJUALAN BARANG
RETUR PENJUALAN
POT. PENJUALAN
PENJUALAN JASA
PEMBELIAN
RETUR PEMBELIAN
POTONGAN PEMBELIAN
B. ANGKUT PEMBELIAN
B. ADVERTENSI
B. ANGKUT PENJUALAN
B. PENY PERALATAN
B. GAJI PENJUALAN
B. PERLENGKAPAN
KERUGIAN PIUTANG
B. PENY BANGUNAN
B. ASSURANSI
B. GAJI ADM. UMUM
B. LAIN-LAIN
PENDAPATN BUNGA
LABA PENJ. AKTIVA TETAP
B. BUNGA
RUGI PENJ. AKTIVA TETAP
PPh PERUSAHAAN
JUMLAH 464,642,000 464,642,000 -
UD. ELEKTRONIKA
EET, 31 OKTOBER 1995 (In Rupiah)
ADJUSMENT Adjusted Trial Balance Income Summary Balance Sheet
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
16,966,000 16,966,000 -
- - -
10,000,000 10,000,000 -
80,000 80,000 -
58,196,000 58,196,000 -
- - -
50,900,000 50,900,000 -
2,500,000 - 2,500,000 -
- - - -
- - -
- - -
- - -
- 30,000,000 - 30,000,000
- - - -
18,000,000 18,000,000 -
- 23,800,000 - 23,800,000
- 16,000,000 - 16,000,000
- 240,000 - 240,000
- - - -
- 1,916,000 - 1,916,000
2,524,000 - 2,524,000
- - -
- 129,162,000 - 129,162,000
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 138,642,000 221,642,000 - 151,842,000 138,642,000 69,800,000
UD. ELEKTRONIKA
Purchase Journal
NOV 1995

TANGGAL NO. FAKTUR REK YANG DIKREDIT REF JUMLAH

NOV 3 650 CV. KURNIA V 5,200,000


17 205 PT. DUNIA ELEKTRONIKA V 8,400,000
18 390 CV. BOROBUDUE V 900,000
18 152 PT. SUARA BUANA V 3,800,000

25 435 PT. PRAMBANAN STEREO V 2,800,000

PEMBELIAN (D) - 21,100,000


UTANG DAGANG (K)
UD. ELEKTRONIKA
NOVEMBER 1995

NO. PENJUALAN PENJUALAN


TANGGAL KETERANGAN REF
FAKTUR BARANG JASA

NOV 1 F 625 PT. RADIO AMAZONE V 2,994,000

7 F 626 PT. BINA HARAPAN V 15,600,000

8 F 627 PT. BINTANG MAHKOTA V 7,000,000

10 105 PT. CAHAYA BARU V 300,000

18 106 PT. BINA HARAPAN V 300,000

18 F 628 PT. SINAR SURYA V 7,600,000

18 F 629 CV. MARTINI V 2,200,000

24 F 630 CV. PELANGI V 3,800,000

PENJUALAN BARANG/JASA (k) 39,194,000 600,000

PIUTANG DAGANG (D) 39,794,000


UD. ELEKTRONIKA
Memorial Journal
NOVEMBER 1995

TANGGAL DESCRIPTION REF DEBIT

NOV 8 RET. PENJUALAN V 194,000

PIUTANG DAGANG V

14 B. GAJI PENJUALAN 5,000,000

B. GAJI ADM UMUM 1,000,000

UTANG GAJI

UTANG PPh KARYAWAN

29 B. GAJI PENJUALAN 5,000,000

B. GAJI ADM UMUM 1,000,000

UTANG GAJI

UTANG PPh KARYAWAN

12,194,000
Page :

CREDIT

194,000

5,100,000.00

900,000.00

5,100,000.00

900,000.00

12,194,000.00
UD. ELEKTRONIKA
JURNAL PENERIMAAN KAS
NOV 1995 Page :

DEBIT CREDIT
TANGGAL REF NO CEK POT. LAIN-LAIN-DEBIT PIUTANG PENJUALAN PENJUALAN ACCT NO. LAIN-LAIN KREDIT
KAS
PENJUALAN NO. REK REKENING JUMLAH DAGANG BARANG JASA REKENING JUMLAH

NOV 5 V 7732 12,596,000 12,596,000

5 V 1234 17,052,000 348,000 17,400,000

5 V 7,718,000 5,418,000 2,300,000

10 V 6578 19,992,000 408,000 20,400,000

10 V 4356 2,744,000 56,000 2,800,000

12 V 8872 7,800,000 7,800,000

12 V 5,932,000 4,032,000 1,900,000

17 V 9524 15,288,000 312,000 15,600,000

17 V 1975 6,860,000 140,000 7,000,000

19 V 9,122,000 6,762,000 2,360,000

26 V 9468 7,448,000 152,000 7,600,000

26 V 7,740,000 6,540,000 1,200,000

30 V 3,672,000 2,112,000 1,560,000

123,964,000 1,416,000 - 91,196,000 24,864,000 9,320,000 -

125,380,000 125,380,000

-
UD.PIONIR
JURNAL PENGELUARAN KAS
Nov-95

DEBIT
TANGGAL KETERANGAN REF NO. CEK HUTANG LAIN-LAIN DEBIT
DAGANG JUMLAH KAS
NO. REK REKENING
210
NOV 3 DISTRIBUTOR JAYA ABADI V 300 5,600,000 5,544,000

3 KANTOR KAS NEGARA V 301 UTANG PPh KARYAWAN 1,916,000

UTANG PPh PERUSAHAAN 2,524,000 4,440,000

4 PT. WAHANA V 302 PERS.PERLENGKAPAN 700,000 700,000

4 MAJU ADVERTENSI V 303 PERSEKOT ADVERTENSI 3,600,000 3,600,000

4 CV. ANGKUTAN AMAN V 304 B. ANGKUT PEMBELIAN 120,000 120,000

5 CV. BOROBUDUR V 305 7,200,000 7,056,000

8 BAMBANG V 306 KAS KECIL 500,000 500,000

14 CV. KURNIA V 307 11,000,000 10,780,000

15 URUSAN GAJI V 308 UTANG GAJI 5,100,000 5,100,000

18 CV. KURNIA V 309 5,200,000 5,096,000

21 CV. BOROBUDUR V 310 900,000 882,000

24 PT. ASSURANSI BERSAMA V 311 PERSEKOT ASSURANSI 3,600,000 3,600,000

25 PT. DANAREKSDA V 312 UTANG HIPOTEK 1,600,000 4,000,000

B. BUNGA 2,400,000

28 PT. SUARA BUANA V 313 3,800,000 3,724,000

28 PT. ANGKASA ELEKTRONIKA V 314 PERS. PERLENGKAPAN 912,000 912,000

29 BAMBANG V 315 B. ANGKUT PEMBELIAN 134,000 374,000


PERS. PERLENGKAPAN 80,000

B. ANGKUT PENJUALAN 110,000

B. LAIN-LAIN 50,000

29 BAMBANG V 316 PRIVE 4,000,000 4,000,000

29 URUSAN GAJI V 317 UTANG GAJI 5,100,000 5,100,000

33,700,000 32,446,000 65,528,000

66,146,000
Page :

KREDIT
POT. OTHER
PEMBELIAN NO. REK REKENING JUMLAH

56,000

144,000

220,000

104,000

18,000

76,000
618,000 - - -

66,146,000
UD. ELEKTRONIKA
BUKU PEMBANTU PIUTANG
CUSTOMER'S NAME:
CV MARTINI CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
OKT 31 SALDO 17,400,000
NOV 5 17,400,000
18 PENJUALAN 2,200,000 2,200,000

CUSTOMER'S NAME:
CV. PELANGI CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
OKT 31 SALDO 20,400,000
NOV 10 PELUNASAN 20,400,000
24 PENJUALAN 3,800,000 3,800,000

CUSTOMER'S NAME:
PT. CAHAYA BARU CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
NOV 10 PENJUALAN JASA V 300,000 300,000

-
- -

CUSTOMER'S NAME:
PT. BINTANG MAHKOTA CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
NOV 8 PENJUALAN 7,000,000 7,000,000
17 PELUNASAN 7,000,000
-
- -

CUSTOMER'S NAME:
PT. SINAR SURYA CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
OKT 31 SALDO 12,596,000
NOV 5 PELUNASAN V 12,596,000
18 PENJUALAN V 7,600,000 7,600,000
26 PELUNASAN V 7,600,000

CUSTOMER'S NAME:
PT. BINA HARAPAN CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
NOV 7 PENJUALAN V 15,600,000 15,600,000
17 PELUNASAN V 15,600,000
18 PENJUALAN JASA V 300,000 300,000
-
CUSTOMER'S NAME:
PT. RADIO AMAZONE CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
NOV 1 PENJUALAN 2,994,000 2,994,000
8 RETUR PENJUALAN 194,000 2,800,000
10 PELUNASAN 2,800,000
-

CUSTOMER'S NAME:
CV. ANEKA ELEKTRIK CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
OKT 31 SALDO 7,800,000
12 PELUNASAN 7,800,000
-
- -
UD. ELEKTRONIKA
BUKU PEMBANTU HUTANG
VENDOR'S NAME
PT. SUARA BUANA VENDOR ACCOUNT NO.
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT
NOV 18 PEMBELIAN V 3,800,000.00
28 PELUNASAN 3,800,000.00

VENDOR'S NAME
VENDOR ACCOUNT NO.
PT. DUNIA ELEKTRONIKA
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT
NOV 17 PEMBELIAN V 8,400,000.00

VENDOR'S NAME
CV.BOROBUDUR VENDOR ACCOUNT NO.
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT
OKT 31 SALDO V
5 PELUNASAN 7,200,000.00
18 PEMBELIAN 900,000.00

VENDOR'S NAME
PT.PRAMBANAN STEREO VENDOR ACCOUNT NO.
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT
NOV 25 PEMBELIAN 2,800,000.00
-
-

VENDOR'S NAME
DISTRIBUTOR JAYA ABADI VENDOR ACCOUNT NO.
BALANCE
DATE KETERANGAN REF DEBIT CREDIT
DEBIT
OKT 31 SALDO
NOV 3 PELUNASAN V 5,600,000.00
-

VENDOR'S NAME
CV. KURNIA VENDOR ACCOUNT NO.
BALANCE
DATE KETERANGAN REF DEBIT CREDIT
DEBIT
OKT 31 SALDO
NOV 3 PEMBELIAN - 5,200,000.00
14 PELUNASAN 11,000,000.00 -
18 PELUNASAN 5200000 -
S001
BALANCE
CREDIT
3,800,000.00

BALANCE
CREDIT
8,400,000.00

BALANCE
CREDIT
7,200,000.00

900,000.00

BALANCE
CREDIT
2,800,000.00

BALANCE
CREDIT
5,600,000.00

BALANCE
CREDIT
11,000,000.00
16,200,000.00
5,200,000.00
UD. ELEKTRONIKA
LEDGER
Dec-95
(In Rupiah)

Nama : KAS Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
0KT 1 SALDO 16,966,000
NOV 30 JURNAL PEN. KAS 123,964,000 140,930,000
30 JURNAL PENG. KAS 65,528,000 75,402,000

Nama : KAS KECIL Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG KAS 500,000 500,000

Nama : PIUTANG WESEL Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 10,000,000

Nama : PIUTANG BUNGA Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 80,000
30 AJP 100000 180,000

Nama : PIUTANG DAGANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 58,196,000
30 JURNALUMUM 194,000 58,002,000
30 JURNAL PENJUALAN 39,794,000 97,796,000
30 JURNAL PEN KAS 91,196,000 6,600,000

Nama : CAD. KRG. PIUTANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 AJP 382,000
Nama : PERSEDIAAN BARANG DAGANG Nomor :
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 50,900,000
30 AJP 50900000
30 AJP 42,500,000.00 42,500,000

Nama : PERSEDIAAN PERLENGKAPAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 2,500,000
30 JURNAL PENG KAS 700,000 3,200,000
30 JURNAL PENG KAS 912,000 4,112,000
30 JURNAL PENG KAS 80,000 4,192,000
30 AJP 1,542,000 2,650,000

Nama : PERSEKOT ADVERTENSI Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG KAS 3,600,000.00 3,600,000
30 AJP 1,200,000 2,400,000

Nama : PERSEKOT ASSURANSI Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNALPENG KAS 3,600,000.00 3,600,000

Nama : TANAH Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 50,000,000

Nama : BANGUNAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO 240,000,000

Nama : AK.PENY. BANGUNAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 AJP 500,000

Nama : PERALATAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 36,000,000
Nama : AKM. PENY PERALATAN Nomor :
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 AJP 300,000

Nama : UTANG DAGANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 JURNAL PEMBELIAN 21,100,000
30 JURNAL PENG. KAS 33,700,000

Nama : UTANG WESEL Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO

Nama : UTANG BUNGA Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 AJP 160,000

Nama : UTANG GAJI Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL UMUM 5,100,000.00
30 JURNAL UMUM 5,100,000.00
30 JURNALPENG KAS 5,100,000
30 JURNAL PEMNG KAS 5,100,000

Nama : UTANG PPH KARYAWAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 JURNAL UMUM 900,000
30 JURNAL UMUM 900,000
30 JURNAL PENG. KAS 1,916,000

Nama : UTANG PPH PERUSAHAAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 JURNAL PENG KAS 2,524,000
30 AJP 3,200,000

Nama : UTANG HIPOTEK Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1 SALDO
30 JURNALPENG KAS 1,600,000

Nama : MODAL TN BAMBANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 1

Nama : PRIVE TUAN BAMBANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG KAS 4,000,000 4,000,000

Nama : RUGI LABA Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 50900000 50,900,000
30 AJP 42,500,000 8,400,000

Nama : PENJUALAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENJUALAN 39,194,000.00
30 JURNAL PEN KAS 24,864,000

Nama : RETUR PENJUALAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL UMUM 194,000.00 194,000

Nama : POTONGAN PENJUALAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PEN KAS 1,416,000 1,416,000
Nama : PENJUALAN JASA Nomor :
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENJUALAN 600,000
30 JURNAL PEN KAS 9,320,000

Nama : PEMBELIAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PEMBELIAN 21,100,000 21,100,000

Nama : RETUR PEMBELIAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Nama : POTONGAN PEMBELIAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG KAS 618,000

Nama : BIAYA ANGKUT PEMBELIAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG. KAS 120000 120,000
30 JURNAL PENG. KAS 134000 254,000

Nama : B. ADVERTENSI Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 1,200,000 1,200,000

Nama : B. ANGKUT PENJUALAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNALPENG KAS 110,000 110,000

Nama : B. PENY. PERALATAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 300,000 300,000

Nama : B. GAJI BAGIAN PENJUALAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL UMUM 5,000,000 5,000,000
30 JURNALUMUM 5,000,000 10,000,000

Nama : B. PERLENGKAPAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 1542000 1,542,000

Nama : KERUGIAN PIUTANG Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 382000 382,000

Nama : B. PENY BANGUNAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 500,000 500,000

Nama : B. ASSURANSI Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Nama : B. GAJI ADM DAN UMUM Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL UMUM 1,000,000.00 1,000,000
30 JURNAL UMUM 1,000,000.00 2,000,000.00

Nama : B. LAIN-LAIN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNALPENG KAS 50,000 50,000

Nama : PENDAPATAN BUNGA Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 100,000.00
Nama : LABA PENJUALAN AKTIVA TETAP Nomor :
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Nama : B. BUNGA Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 JURNAL PENG KAS 2,400,000 2,400,000
30 AJP 160,000 2,560,000

Nama : RUGI PENJUALAN AT Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
-

Nama : ppH PERUSAHAAN Nomor :


BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
NOV 30 AJP 3,200,000 3,200,000
100
BALANCE
CREDIT

102
BALANCE
CREDIT

104
BALANCE
CREDIT

106
BALANCE
CREDIT

110
BALANCE
CREDIT

111
BALANCE
CREDIT
3,000,000
3,382,000
120
BALANCE
CREDIT

130
BALANCE
CREDIT

135
BALANCE
CREDIT

140
BALANCE
CREDIT

150
BALANCE
CREDIT
-

160
BALANCE
CREDIT

161
BALANCE
CREDIT
30,000,000
30,500,000

170
BALANCE
CREDIT
171
BALANCE
CREDIT
18,000,000
18,300,000

200
BALANCE
CREDIT
23,800,000
44,900,000
11,200,000

210
BALANCE
CREDIT
16,000,000

211
BALANCE
CREDIT
240,000
400,000

215
BALANCE
CREDIT
5,100,000
10,200,000
5,100,000

216
BALANCE
CREDIT
1,916,000
2,816,000
3,716,000
1,800,000

217
BALANCE
CREDIT
2,524,000

3,200,000

250
BALANCE
CREDIT
240,000,000
238,400,000

300
BALANCE
CREDIT
129,162,000

310
BALANCE
CREDIT

350
BALANCE
CREDIT

401
BALANCE
CREDIT
39,194,000
64,058,000

401
BALANCE
CREDIT

402
BALANCE
CREDIT
410
BALANCE
CREDIT
600,000
9,920,000

500
BALANCE
CREDIT

501
BALANCE
CREDIT

502
BALANCE
CREDIT
618,000

510
BALANCE
CREDIT

601
BALANCE
CREDIT

630
BALANCE
CREDIT

635
BALANCE
CREDIT
650
BALANCE
CREDIT

660
BALANCE
CREDIT

720
BALANCE
CREDIT

735
BALANCE
CREDIT

740
BALANCE
CREDIT

750
BALANCE
CREDIT

799
BALANCE
CREDIT

800
BALANCE
CREDIT
100,000.00
810
BALANCE
CREDIT

850
BALANCE
CREDIT

860
BALANCE
CREDIT
-

900
BALANCE
CREDIT
UD. ELEKTRONIKA
WOORKSHEET, NOVEMBER 1995 (In Rupiah)
No. TRIAL BALANCE ADJUSMENT Adjusted Trial Balance Income Summary Balance Sheet
Account ACCOUNT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
KAS 75,402,000 75,402,000 75,402,000 -
KAS KECIL 500,000 500,000 500,000 -
PIUTANG WESEL 10,000,000 10,000,000 10,000,000 -
PIUTANG BUNGA 80,000 100,000 180,000 180,000 -
PIUTANG DAGANG 6,600,000 6,600,000 6,600,000 -
CAD. KERUGIAN PIUTANG 3,000,000 382,000 3,382,000 - 3,382,000
PERSEDIAAN BARANG DAGANG 50,900,000 42,500,000 50,900,000 42,500,000 42,500,000 -
PERSEDIAAN PERLENGKAPAN 4,192,000 1,542,000 2,650,000 2,650,000 -
PERSEKOT ADVERTENSI 3,600,000 1,200,000 2,400,000 2,400,000 -
PERSEKOT ASSURANSI 3,600,000 3,600,000 3,600,000 -
TANAH 50,000,000 50,000,000 - 50,000,000 -
BANGUNAN 240,000,000 240,000,000 - 240,000,000 -
AKM. PENY. BANGUNAN 30,000,000 500,000 30,500,000 - 30,500,000
PERALATAN 36,000,000 36,000,000 - 36,000,000 -
AKM. PENY. PERALATAN 18,000,000 300,000 18,300,000 - 18,300,000
UTANG DAGANG 11,200,000 11,200,000 - 11,200,000
UTANG WESEL 16,000,000 16,000,000 - 16,000,000
UTANG BUNGA 240,000 160,000 400,000 - 400,000
UTANG GAJI - - - -
UTANG PPH KARYAWAN 1,800,000 1,800,000 - 1,800,000
UTANG PPh PERUSAHAAN - 3,200,000 3,200,000 - 3,200,000
UTANG HIPOTEK 238,400,000 - 238,400,000 - 238,400,000
MODAL TN. BAMBANG 129,162,000 129,162,000 - 129,162,000
PRIVE TN BAMBANG 4,000,000 4,000,000 4,000,000 -
RUGI LABA 50,900,000 42,500,000 50,900,000 42,500,000 50,900,000 42,500,000
PENJUALAN BARANG 64,058,000 - 64,058,000 - 64,058,000
RETUR PENJUALAN 194,000 194,000 194,000 -
POT. PENJUALAN 1,416,000 1,416,000 1,416,000 -
PENJUALAN JASA 9,920,000 - 9,920,000 - 9,920,000
PEMBELIAN 21,100,000 21,100,000 21,100,000 -
RETUR PEMBELIAN - - - -
POTONGAN PEMBELIAN 618,000 - 618,000 - 618,000
B. ANGKUT PEMBELIAN 254,000 254,000 254,000 -
B. ADVERTENSI 1,200,000 1,200,000 1,200,000 -
B. ANGKUT PENJUALAN 110,000 110,000 - 110,000 -
B. PENY PERALATAN 300,000 300,000 300,000 -
B. GAJI PENJUALAN 10,000,000 10,000,000 - 10,000,000 -
B. PERLENGKAPAN 1,542,000 1,542,000 1,542,000 -
KERUGIAN PIUTANG 382,000 382,000 382,000 -
B. PENY BANGUNAN 500,000 500,000 500,000 -
B. ASSURANSI - -
B. GAJI ADM. UMUM 2,000,000 2,000,000 2,000,000 -
B. LAIN-LAIN 50,000 50,000 50,000 -
PENDAPATN BUNGA 100,000 100,000 - 100,000
LABA PENJ. AKTIVA TETAP - -
B. BUNGA 2,400,000 160,000 2,560,000 2,560,000 -
RUGI PENJ. AKTIVA TETAP - -
PPh PERUSAHAAN 3,200,000 3,200,000 3,200,000 -
JUMLAH 522,398,000 522,398,000 100,784,000 100,784,000 569,540,000 569,540,000 95,708,000 117,196,000 473,832,000 452,344,000
21,488,000 21,488,000
117,196,000 117,196,000 473,832,000 473,832,000
UD. ELEKTRONIKA
Memorial Journal/adjusment
NOVEMBER 1995

TANGGAL DESCRIPTION REF DEBIT

NOV 30 PIUTANG BUNGA 100,000

PENDAPATAN BUNGA

30 B.KERUGIAN PIUTANG 382,000

CAD KRG PIUTANG

30 LABA RUGI 50,900,000

PERSEDIAAN BARANG DAGANG

PERSEDIAAN BARANG DAGANG 42,500,000

LABA RUGI

30 B. PERLENGKAPAN 1,542,000

PERS. PERLENGKAPAN

30 B. ADVERTENSI 1,200,000

PERSEKOT ADVERTENSI

30 B. PENYUSUTAN BANGUNAN 500,000

B. PENYUSUTAN PERALATAN 300,000

AKM. PENY BANGUNAN

AKM PENY. PERALATAN

30 B. BUNGA 160,000

UTANG BUNGA

30 PPh PERUSSAHAAN 3,200,000

UTANG PPh PERUSAHAAN

100,784,000
Page :

CREDIT

1200000

100,000.00 100000

39,794,000

382,000.00 194000

1,416,000

38,184,000

50,900,000 381,840

4192000

42,500,000 TERSISA 2650000

1542000

1,542,000

3600000

1,200,000 1200000

500,000

300,000 16000000

1920000

160000

160,000

3,200,000.00

100,784,000
UD. ELEKTRONIKA
INCOME STATEMENT, 30 NOVEMBER 1995 (In Rupiah)

PENJUALAN BERSIH
PENJUALAN BARANG 64,058,000
RETUR PENJUALAN 194,000
POTONGAN PENJUALAN 1,416,000
1,610,000
62,448,000
PENJUALAN JASA 9,920,000
TOTAL PENJUALAN BERSIH 72,368,000

HARGA POKOK PENJUALAN (HPP)


PERSEDIAAN BARANG DAGANG (AWAL) 50,900,000
PEMBELIAN 21,100,000
B. ANGKUT PEMBELIAN 254,000
RETUR PEMBELIAN
POTONGAN PEMBELIAN 618,000
PEMBELIAN BERSIH 20,736,000
PERS BARANG SIAP DIJUAL 71,636,000
PERS. BARANG DAGANG (AKHIR) 42,500,000
HPP 29,136,000
LABA KOTOR 43,232,000
BEBAN PENJUALAN
B. ADVERTENSI 1,200,000
B. ANGKUT PENJUALAN 110,000
B. GAJI PENJUALAN 10,000,000
B. PERLENGKAPAN 1,542,000
B. PENY PERALATAN 300,000
13,152,000
B. ADM DAN UMUM
KERUGIAN PIUTANG 382,000
B. PENY BANGUNAN 500,000
B. ASSURANSI -
B. GAJI ADM. UMUM 2,000,000
B. LAIN-LAIN 50,000
2,932,000
TOTAL BEBAN 16,084,000
LABA BERSIH OPERASI 27,148,000
PENDAPATAN LUAR USAHA
PENDAPATN BUNGA 100,000
BEBAN LAINYA
B. BUNGA 2,560,000
LABA RUGI LUAR USAHA (2,460,000)
LABA BERSIH SEBELUM PAJAK 24,688,000
PPh PERUSAHAAN 3,200,000
LABA BERSIH SETELAH PAJAK 21,488,000

UD. ELEKTRONIKA
CAPITAL STATEMENT, 30 NOVEMBER 1995 (In Rupiah)

MODAL TUAN BAMBANG 129,162,000


LABA BERSIH SETELAH PAJAK 21,488,000
PRIVE TN BAMBANG 4,000,000
TAMBAHAN MODAL 17,488,000
MODAL AKHIR TN BAMBANG 146,650,000
UD. ELEKTRONIKA
NERACA, 30 NOVEMBER 1995 (In Rupiah)
HARTA UTANG DAN MODAL
HARTA LANCAR UTANG LANCAR
KAS 75,402,000 UTANG DAGANG
KAS KECIL 500,000 UTANG WESEL
PIUTANG WESEL 10,000,000 UTANG BUNGA
PIUTANG BUNGA 180,000 UTANG GAJI
PIUTANG DAGANG 6,600,000 UTANG PPH KARYAWAN
CAD. KERUGIAN PIUTANG (3,382,000) UTANG PPh PERUSAHAAN
PERSEDIAAN BARANG DAGANG 42,500,000 JUMLAH UTANG LANCAR
PERSEDIAAN PERLENGKAPAN 2,650,000 UTANG JK. PANJANG
PERSEKOT ADVERTENSI 2,400,000 UTANG HIPOTEK
PERSEKOT ASSURANSI 3,600,000 TOTAL UTANG
JUMLAH HARTA LANCAR 140,450,000
AKTIVA TETAP
TANAH 50,000,000 MODAL
BANGUNAN 240,000,000 MODAL TN BAMBANG
AKM. PENY. BANGUNAN (30,500,000)
PERALATAN 36,000,000
AKM. PENY. PERALATAN (18,300,000)
JUMLAH AKTIVA TETAP 277,200,000
TOTAL AKTIVA 417,650,000 JUMLAH UTANG DAN MODAL
h)

11,200,000
16,000,000
400,000
-
1,800,000
3,200,000
32,600,000

238,400,000
271,000,000

146,650,000

417,650,000
UD. PIONIR
INVENTORY CARD
December 2008
(In Rupiah)

No. ACCOUNT DEBIT CREDIT


Account
100 CASH IN BANK 75,402,000
101 PETTY CASH
110 NOTES RECIAVABLE
111 INTEREST RECIAVABLE
120 ACCOUNT RECIAVABLE 6,600,000
130 INVENTORY -
140 SUPLLIES 42,500,000
150 PREPAID INSURANCE 2,500,000
151 PREPAID RENT 3,600,000
152 PREPAID ADVERTISING 3,600,000
160 PREPAID TAX 50,000,000
161 VAT-IN -
170 EQUIPMENT -
171 ACCUMULATED DEPR. OF EQUIPMENT -
210 ACCOUNT PAYBLE -
220 NOTES PAYBLE
221 INTEREST PAYBLE
230 SALARIES & WAGES PAYABLE
231 MASTER CARD 5,100,000
240 INCOME TAX PAYPLE 3,716,000
250 VAT PAYBLE -
251 VAT-OUT -
252 FREIGHT PAYABLE -
260 BANK MANDIRI LOAN -
300 TUAN TIO CAPITAL -
310 TUAN TIO DRAWING 194,000
350 INCOME SUMMARY
400 SALES 9,920,000
401 SALES RETURN 21,100,000
402 SALES DISCOUNT -
410 SERVICE REVENUE 618,000
411 CREDIT CARD DISCOUNT
500 COST OF GOOD SOLD -
502 PURCHASE DISCOUNT -
601 ADVERTISING EXPENSES
602 RENT EXPENSE
603 INSSURANCE EXPENSES
610 SALARIES & WAGES EXPENSES
620 DEPRECIATION EXPENSES
630 SUPPLIES EXPENSES
640 SERVICE SUPLIES EXPENSES 1,000,000
650 OTHER EXPENSES -
700 INTEREST REVENUE 100,000
710 GAIN ON SALE OF FIXED ASSET -
720 FREIGHT COLLECTED -
730 OTHER INCOME -
810 INTEREST EXPENSES -
820 BANK SERVICE CHARGE #REF!
830 FREIGHT PAID #REF!
840 INCOME TAX EXPENSES
#REF! 19,454,000
ACCOUNT BALANCE
NO. ACCOUNTS DEBIT CREDIT
100 Cash In Bank 60,970,000.00 -
101 Petty Cash 2,000,000.00 -
110 Notes Receivable 42,000,000.00 -
120 Account Receivable 47,300,000.00 -
130 Inventory 100,000,000.00 -
140 Supplies 2,500,000.00 -
150 Prepaid Insurance 9,750,000.00 -
151 Prepaid Rent 12,500,000.00 -
152 Prepaid Advertising 13,000,000.00 -
160 Prepaid Tax 9,900,000.00 -
170 Equipment 54,000,000.00 -
171 Accum Dept Equipment - 21,000,000.00
210 Account Payable - 57,200,000.00
220 Notes payable - 20,000,000.00
231 Master Card 2,000,000.00
250 PPN Payable - 5,720,000.00
260 Bank Mandiri Loan - 50,000,000.00
300 Tuan Tio, Capital - 198,000,000.00
TOTAL 353,920,000.00 353,920,000.00

0.00
UD. PIONIR
Memorial Journal
December 2014

DATE DOC. NO. DESCRIPTION REF DEBIT


1-Dec-16 BKM12-1 CASH IN BANK 44,100,000
NOTES RECIAVABLE
OTHER INCOME

1-Dec-16 BKK12-1 ACCOUNT PAYBLE 16,500,000


PURCHASE DISCOUNT
CASH IN BANK

2-Dec-16 V12-1 SUPLIES OFFICE 200,000


PETTY CASH

3-Dec BKM12-2 CASH IN BANK 26,950,000

SALES DISCOUNT 550,000

ACCOUNT RECIAVABLE

4-Dec V12-2 OTHER EXPENSE 250,000

PETTY CASH

5-Dec BM12-1 OTHER EXPENSES 650,000

MASTER CARD

6-Dec P12-1 ACCOUNT RECIAVABLE 51,000,000


SALES
FREGHT COLLECTED
PPN OUT

COST OF GOOD SOLD 35,000,000


INVENTORY

6-Dec ACCOUNT PAYBLE 27,500,000


PURCHASE DISCOUNT
CASH IN BANK

7-Dec SALES RETURN 7,000,000


PPN-OUT 700,000
ACCOUNT RECIAVABLE

INVENTORY 5,000,000
COST OF GOOD SOLD

9-Dec SERVICE, SUPLIES EXPENSE 350,000


PETTY CASH

9-Dec ACCOUNT PAYBLE 13,200,000


CASH IN BANK

10-Dec PURCHASE 90,000,000


PPN-IN 9,000,000
FREGHT COLLECTED 500,000
ACCOUNT PAYBLE
11-Dec
ACCOUNT PAYBLE 22,000,000
PPN-IN
PURCHASE RETURN
12-Dec
CASH IN BANK 42,434,000
SALES DISCOUNT 866,000
ACCOUNT RECIAVABLE
13-Dec
CASH IN BANK 86,300,000
SALES
PPN OUT
FREGHT COLLECTED
COST OF GOOD SOLD 60,000,000
INVENTORY

14-Dec
CASH IN BANK 19,800,000
ACCOUNT RECIAVABLE
15-Dec
VAT PAYBLE 5,720,000
CASH IN BANK
17-Dec
PRIVE 1,000,000
PETTY CASH

18-Dec ACCOUNT RECIAVABLE 57,000,000


SALES
PPN OUT
FREGHT COLLECTED

COST OF GOOD SOLD 40,000,000


INVENTORY

18-Dec ACCOUNT PAYBLE 77,500,000


CASH IN BANK
PURCHASE DISCOUNT

20-Dec CAS IN BANK 970,000


SERVICE REVENUE

22-Dec PURCHASE 100,000,000


PPN-IN 10,000,000
FREGHT COLLECTED 500,000
ACCOUNT PAYBLE

25-Dec-16 BKM12-1 NOTES RECIAVABLE 20,000,000


OTHER EXPENSES 1,000,000
CASH IN BANK

26-Dec FREGHT PAID 200,000


PETTY CASH

27-Dec P12-3 ACCOUNT RECIAVABLE 115,400,000


SALES
PPN OUT
FREGHT COLLECTED

COST OF GOOD SOLD 80,000,000


INVENTORY

27-Dec CASH IN BANK 19,404,000


EQUIPMENT
GAIN ON SALE OF FIXED ASSET

29-Dec V-11 PURCHASE 80,000,000


PPN-IN 8,000,000
FREGHT COLLECTED 200,000
ACCOUNT PAYBLE

30-Dec BKK12-7 BANK MANDIRI LOAN 5,000,000


INTEREST EXPENSES 500,000
CASH IN BANK

31-Dec BKK12-8 MASTER CARD 1,350,000


INTEREST EXPENSES 67,500
CASH IN BANK
Page :

CREDIT

42,000,000
2,100,000 5% X 42.000.000

330,000 2% X 16.500.000
16,170,000

200,000

2% X 27.500.000

27,500,000

250,000

650,000

HARGA SATUAN JUMLAH PPN-IN TOTAL


46,000,000 PIANO 2 12,500,000 25,000,000 2,500,000 27,500,000
400,000 GITAR 3 7,000,000 21,000,000 2,100,000 23,100,000
4,600,000 FREGHT COOLLECTED 46,000,000 4,600,000 400,000
51,000,000

35,000,000 HARGA SATUAN JUMLAH


PIANO 2 10,000,000 20,000,000
GITAR 3 5,000,000 15,000,000
550,000 35,000,000
26,950,000

7,700,000

5,000,000
350,000

13,200,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 5 10,000,000 50,000,000 5,000,000 55,000,000
GITAR 8 5,000,000 40,000,000 4,000,000 44,000,000
90,000,000 9,000,000 99,000,000
99,500,000 PURCHASE PPN-IN ACC.PAYBLE

HARGA SATUAN JUMLAH PPN-IN


2,000,000 PIANO 1 10,000,000 10,000,000 1,000,000
20,000,000 GITAR 2 5,000,000 10,000,000 1,000,000
20,000,000 2,000,000

2% X 43.300.000
43,300,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 4 12,500,000 50,000,000 5,000,000 55,000,000
78,000,000 GITAR 4 7,000,000 28,000,000 2,800,000 30,800,000
7,800,000 78,000,000 7,800,000 85,800,000
500,000 FREGHT 500,000

60,000,000

86,300,000
SALES PPN-OUT CASH
19,800,000
PIANO 4 10,000,000 40,000,000
GITAR 4 5,000,000 20,000,000
5,720,000 60,000,000

1,000,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 3 12,500,000 37,500,000 3,750,000 41,250,000
51,500,000 GITAR 2 7,000,000 14,000,000 1,400,000 15,400,000
5,150,000 51,500,000 5,150,000 56,650,000
350,000 FREGHT 350,000
57,000,000
SALES PPN-OUT CASH
40,000,000
PIANO 3 10,000,000 30,000,000
GITAR 2 5,000,000 10,000,000
75,950,000 40,000,000
1,550,000

970,000 HARGA SATUAN JUMLAH PPN TOTAL


PIANO 6 10,000,000 60,000,000 6,000,000 66,000,000
GITAR 8 5,000,000 40,000,000 4,000,000 44,000,000
100,000,000 10,000,000 110,000,000
FREGHT 500,000
110,500,000 110,500,000

21,000,000

200,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 5 12,500,000 62,500,000 6,250,000 68,750,000
104,500,000 GITAR 6 7,000,000 42,000,000 4,200,000 46,200,000
10,450,000 104,500,000 10,450,000 114,950,000
450,000 FREGHT 450,000
115,400,000
SALES PPN-OUT CASH
80,000,000
PIANO 5 10,000,000 50,000,000
GITAR 6 5,000,000 30,000,000
17,640,000 80,000,000
1,764,000

HARGA SATUAN JUMLAH PPN TOTAL


PIANO 5 10,000,000 50,000,000 5,000,000 55,000,000
GITAR 6 5,000,000 30,000,000 3,000,000 33,000,000
80,000,000 8,000,000 88,000,000
88,200,000 FREGHT 200,000
88,200,000

5,500,000

1,417,500
UD. PIONIR
Memorial Journal
December 2014

DATE DOC. NO. DESCRIPTION REF DEBIT


1-Dec-16 BKM12-1 CASH IN BANK 44,100,000
NOTES RECIAVABLE
OTHER INCOME

1-Dec-16 BKK12-1 ACCOUNT PAYBLE 16,500,000


PURCHASE DISCOUNT
CASH IN BANK

2-Dec-16 V12-1 SUPLIES OFFICE 200,000


PETTY CASH

3-Dec BKM12-2 CASH IN BANK 26,950,000

SALES DISCOUNT 550,000

ACCOUNT RECIAVABLE

4-Dec V12-2 OTHER EXPENSE 250,000

PETTY CASH

5-Dec BM12-1 OTHER EXPENSES 650,000

MASTER CARD

6-Dec P12-1 ACCOUNT RECIAVABLE 51,000,000


SALES
FREGHT COLLECTED
PPN OUT

COST OF GOOD SOLD 35,000,000


INVENTORY

6-Dec ACCOUNT PAYBLE 27,500,000


PURCHASE DISCOUNT
CASH IN BANK

7-Dec SALES RETURN 7,000,000


PPN-OUT 700,000
ACCOUNT RECIAVABLE

INVENTORY 5,000,000
COST OF GOOD SOLD

9-Dec SERVICE, SUPLIES EXPENSE 350,000


PETTY CASH

9-Dec ACCOUNT PAYBLE 13,200,000


CASH IN BANK
10-Dec INVENTORY 90,000,000
PPN-IN 9,000,000
FREGHT COLLECTED 500,000
ACCOUNT PAYBLE
11-Dec
ACCOUNT PAYBLE 22,000,000
PPN-IN
INVENTORY
12-Dec
CASH IN BANK 42,434,000
SALES DISCOUNT 866,000
ACCOUNT RECIAVABLE
13-Dec
CASH IN BANK 86,300,000
SALES
PPN OUT
FREGHT COLLECTED
COST OF GOOD SOLD 60,000,000
INVENTORY

14-Dec
CASH IN BANK 19,800,000
ACCOUNT RECIAVABLE
15-Dec
VAT PAYBLE 5,720,000
CASH IN BANK
17-Dec
PRIVE 1,000,000
PETTY CASH

18-Dec ACCOUNT RECIAVABLE 57,000,000


SALES
PPN OUT
FREGHT COLLECTED

COST OF GOOD SOLD 40,000,000


INVENTORY

18-Dec ACCOUNT PAYBLE 77,500,000


CASH IN BANK
PURCHASE DISCOUNT

20-Dec CAS IN BANK 970,000


SERVICE REVENUE

22-Dec INVENTORY 100,000,000


PPN-IN 10,000,000
FREGHT COLLECTED 500,000
ACCOUNT PAYBLE

25-Dec-16 BKM12-1 NOTES PAYBLE 20,000,000


OTHER EXPENSES 1,000,000
CASH IN BANK

26-Dec FREGHT PAID 200,000


PETTY CASH
27-Dec P12-3 ACCOUNT RECIAVABLE 115,400,000
SALES
PPN OUT
FREGHT COLLECTED

COST OF GOOD SOLD 80,000,000


INVENTORY

27-Dec CASH IN BANK 19,404,000


EQUIPMENT
GAIN ON SALE OF FIXED ASSET

29-Dec V-11 INVENTORY 80,000,000


PPN-IN 8,000,000
FREGHT COLLECTED 200,000
ACCOUNT PAYBLE

30-Dec BKK12-7 BANK MANDIRI LOAN 5,000,000


INTEREST EXPENSES 500,000
CASH IN BANK

31-Dec BKK12-8 MASTER CARD 1,350,000


INTEREST EXPENSES 67,500
CASH IN BANK
Page :

CREDIT

42,000,000
2,100,000 5% X 42.000.000

330,000 2% X 16.500.000
16,170,000

200,000

2% X 27.500.000

27,500,000

250,000

650,000

HARGA SATUAN JUMLAH PPN-IN TOTAL


46,000,000 PIANO 2 12,500,000 25,000,000 2,500,000 27,500,000
400,000 GITAR 3 7,000,000 21,000,000 2,100,000 23,100,000
4,600,000 FREGHT COOLLECTED 46,000,000 4,600,000 400,000
51,000,000

35,000,000 HARGA SATUAN JUMLAH


PIANO 2 10,000,000 20,000,000
GITAR 3 5,000,000 15,000,000
550,000 35,000,000
26,950,000

7,700,000

5,000,000

350,000

13,200,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 5 10,000,000 50,000,000 5,000,000 55,000,000
GITAR 8 5,000,000 40,000,000 4,000,000 44,000,000
90,000,000 9,000,000 99,000,000
99,500,000 PURCHASE PPN-IN ACC.PAYBLE

HARGA SATUAN JUMLAH PPN-IN


2,000,000 PIANO 1 10,000,000 10,000,000 1,000,000
20,000,000 GITAR 2 5,000,000 10,000,000 1,000,000
20,000,000 2,000,000

2% X 43.300.000
43,300,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 4 12,500,000 50,000,000 5,000,000 55,000,000
78,000,000 GITAR 4 7,000,000 28,000,000 2,800,000 30,800,000
7,800,000 78,000,000 7,800,000 85,800,000
500,000 FREGHT 500,000

60,000,000

86,300,000
SALES PPN-OUT CASH
19,800,000
PIANO 4 10,000,000 40,000,000
GITAR 4 5,000,000 20,000,000
5,720,000 60,000,000

1,000,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 3 12,500,000 37,500,000 3,750,000 41,250,000
51,500,000 GITAR 2 7,000,000 14,000,000 1,400,000 15,400,000
5,150,000 51,500,000 5,150,000 56,650,000
350,000 FREGHT 350,000
57,000,000
SALES PPN-OUT CASH
40,000,000
PIANO 3 10,000,000 30,000,000
GITAR 2 5,000,000 10,000,000
75,950,000 40,000,000
1,550,000

970,000 HARGA SATUAN JUMLAH PPN TOTAL


PIANO 6 10,000,000 60,000,000 6,000,000 66,000,000
GITAR 8 5,000,000 40,000,000 4,000,000 44,000,000
100,000,000 10,000,000 110,000,000
FREGHT 500,000
110,500,000 110,500,000

21,000,000

200,000
HARGA SATUAN JUMLAH PPN TOTAL
PIANO 5 12,500,000 62,500,000 6,250,000 68,750,000
104,500,000 GITAR 6 7,000,000 42,000,000 4,200,000 46,200,000
10,450,000 104,500,000 10,450,000 114,950,000
450,000 FREGHT 450,000
115,400,000
SALES PPN-OUT CASH
80,000,000
PIANO 5 10,000,000 50,000,000
GITAR 6 5,000,000 30,000,000
17,640,000 80,000,000
1,764,000

HARGA SATUAN JUMLAH PPN TOTAL


PIANO 5 10,000,000 50,000,000 5,000,000 55,000,000
GITAR 6 5,000,000 30,000,000 3,000,000 33,000,000
80,000,000 8,000,000 88,000,000
88,200,000 FREGHT 200,000
88,200,000

5,500,000

1,417,500
UD. PIONIR
INVENTORY CARD
December 2008
(In Rupiah)

Nama : CASH IN BANK

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
DES 1 NOTE RECIAVABLE 44,100,000
1 ACC.PAYBLE 16,170,000
3 ACC RECIAVABLE 26,950,000
6 ACC.PAYBLE 26,950,000
9 ACC.PAYBLE 13,200,000
12 ACC RECIAVABLE 42,434,000
13 CASH SALES 86,300,000
14 ACC RECIAVABLE 19,800,000
15 VAT PAYBLE 5,720,000
18 ACC.PAYBLE 75,950,000
20 SERVICE REVENUE 970,000
25 NOTTE PAYBLE + DENDA 21,000,000
27 SALE EQUIPMENT 19,404,000
30 MANDIRI LOAN 5,500,000
31 MASTER CARD 1,417,500

Nama : PETTY CASH

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
2 SUPLIES 200,000
4 OTHER EXPENSE 250,000
9 SERVICE 350,000
17 PRIVE 1,000,000
26 FREIGHT PAID 200,000

Nama : NOTES RECIAVABLE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
1 PAYMENT CRJ-1 -
Nama : INTEREST RECIAVABLE

DATE DESCRIPTION REF DEBIT CREDIT

Dec

Nama : ACCOUNT RECIAVABLE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
DES

Nama : INVENTORY

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
DES 7 SALES RETURN JU-1 0
11 PURCHASE RETURN JU-1 #REF!
31 PURCHASE PJ-1 V
31 SALES SJ-01 #REF!
31 CASH SALES CRJ-1 #REF!

Nama : SUPLLIES

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
2 PETTY CASH #REF!

Nama : PREPAID INSURANCE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : PREPAID RENT

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : PREPAID ADVERTISING


DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : PREPAID TAX

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : VAT-IN

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 BUYING PJ-1 #REF!


11 PURCHASE RETURN JU-1 #REF!

Nama : EQUIPMENT

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
27 SALES OF EQUIPMENT 0

Nama : ACCUMULATED DEPR. OF EQUIPMENT

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : ACCOUNT PAYBLE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
31 BUYING PJ-1 2,800,000
31 DISBURSEMENT CPJ-1 33,700,000
10 FREGHT COLL JU-1 5,100,000
11 PURCHASE RETURN JU-1 0
22 FREGHT COLL JU-1 #REF!
29 FREGHT COLL JU-1 #REF!

Nama : NOTES PAYBLE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
25 DISBURSEMENT CPJ-1 120,000
Nama : INTEREST PAYBLE

DATE DESCRIPTION REF DEBIT CREDIT

Nama : SALARIES & WAGES PAYABLE

DATE DESCRIPTION REF DEBIT CREDIT

Nama : MASTER CARD

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
31 DISBUSEMENT 0
5 PERJALANAN DINAS 194,000

Nama : INCOME TAX PAYPLE

DATE DESCRIPTION REF DEBIT CREDIT

Nama : VAT PAYBLE

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
14 DISBURSEMENT CPJ-1 700,000

Nama : VAT-OUT

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 SALES SJ-01 #REF!


31 CASH SALES SCRJ-1 9,320,000
7 SALES RETURN JU-1 1,000,000.00

Nama : FREIGHT PAYABLE


DATE DESCRIPTION REF DEBIT CREDIT

Nama : BANK MANDIRI LOAN

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO
30 PAYMENT CPJ-1 0

Nama : TUAN TIO CAPITAL

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 SALDO

Nama : TUAN TIO DRAWING

DATE DESCRIPTION REF DEBIT CREDIT

DES 17 PETTY CASH #REF!

Nama : INCOME SUMMARY

DATE DESCRIPTION REF DEBIT CREDIT

Nama : SALES

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 SALES SJ-01 #REF!


31 CASH SALES CRJ-1 24,864,000

Nama : SALES RETURN

DATE DESCRIPTION REF DEBIT CREDIT

DES 7 SALES RETURN JU-1 5,000,000


Nama : SALES DISCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 DISOUNT 1,416,000

Nama : SERVICE REVENUE

DATE DESCRIPTION REF DEBIT CREDIT

DES 20 CRJ-1 -

Nama : CREDIT CARD DISCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Nama : COST OF GOOD SOLD

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 SALES SJ-01 600,000


31 CASH SALES CRJ-1 -
7 SALES RETURN JU-1 0

Nama : PURCHASE DISCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 DISCOUNT CPJ-1 618,000

Nama : ADVERTISING EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

Nama : RENT EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT


DATE DESCRIPTION REF DEBIT CREDIT

Nama : INSSURANCE EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

Nama : SALARIES & WAGES EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

Nama : DEPRECIATION EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

Nama : SUPPLIES EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

Nama : SERVICE SUPLIES EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

DES 9 PETTY CASH PC-1 #REF!

Nama : OTHER EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

DES 25 DISBURSEMENT -
5 MASTER CARD 194,000.00
4 PETTY CASH #REF!

Nama : INTEREST REVENUE

DATE DESCRIPTION REF DEBIT CREDIT


Nama : GAIN ON SALE OF FIXED ASSET

DATE DESCRIPTION REF DEBIT CREDIT

27 SALES OF EQUIPMENT #REF!

Nama : FREIGHT COLLECTED

DATE DESCRIPTION REF DEBIT CREDIT

DES 31 SALES SJ-01 #REF!


13 CASH SALES CRJ-1 -
10 PURCHASE JU-1 1,000,000
22 PURCHASE JU-1 #REF!
29 PURCHASE JU-1 #REF!

Nama : OTHER INCOME

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 DENDA CRJ-1 -

Nama : INTEREST EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT

DES 30 INTEREST EXPENSES CPJ-1 5,100,000


31 MASTER CARD CPJ-1 912,000

Nama : BANK SERVICE CHARGE

DATE DESCRIPTION REF DEBIT CREDIT

Nama : FREIGHT PAID

DATE DESCRIPTION REF DEBIT CREDIT

DES 1 PETTY CASH #REF! -


Nama : INCOME TAX EXPENSES

DATE DESCRIPTION REF DEBIT CREDIT


Nomor : 100
BALANCE
DEBIT CREDIT
62,970,000
107,070,000
90,900,000
117,850,000
90,900,000
77,700,000
120,134,000
206,434,000
226,234,000
220,514,000
144,564,000
145,534,000
124,534,000
143,938,000
138,438,000
137,020,500
137,020,500

Nomor : 101
BALANCE
DEBIT CREDIT
2,000,000
1,800,000
1,550,000
1,200,000
200,000
-

Nomor : 110
BALANCE
DEBIT CREDIT
42,000,000
42,000,000
Nomor : 111
BALANCE
DEBIT CREDIT

Nomor : 120
BALANCE
DEBIT CREDIT
47,300,000

Nomor : 130
BALANCE
DEBIT CREDIT
100,000,000
100,000,000
#REF!
#REF!
#REF!
#REF!

Nomor : 140
BALANCE
DEBIT CREDIT
2,500,000
#REF!

Nomor : 150
BALANCE
DEBIT CREDIT
9,750,000

Nomor : 151
BALANCE
DEBIT CREDIT
12,500,000

Nomor : 152
BALANCE
DEBIT CREDIT
13,000,000

Nomor : 160
BALANCE
DEBIT CREDIT
9,900,000 -

Nomor : 161
BALANCE
DEBIT CREDIT
#REF!
#REF!

Nomor : 170
BALANCE
DEBIT CREDIT
54,000,000
54,000,000

Nomor : 171
BALANCE
DEBIT CREDIT
21,000,000

Nomor : 210
BALANCE
DEBIT CREDIT
57,200,000
60,000,000
26,300,000
31,400,000
31,400,000
#REF!
#REF!

Nomor : 220
BALANCE
DEBIT CREDIT
20,000,000
Nomor : 221
BALANCE
DEBIT CREDIT

Nomor : 230
BALANCE
DEBIT CREDIT

Nomor : 231
BALANCE
DEBIT CREDIT
2,000,000
2,000,000
2,194,000

Nomor : 240
BALANCE
DEBIT CREDIT

Nomor : 250
BALANCE
DEBIT CREDIT
5,720,000
5,020,000

Nomor : 251
BALANCE
DEBIT CREDIT
#REF!
#REF!
#REF!

Nomor : 252
BALANCE
DEBIT CREDIT

Nomor : 260
BALANCE
DEBIT CREDIT
50,000,000
50,000,000

Nomor : 300
BALANCE
DEBIT CREDIT
200,000,000

Nomor : 310
BALANCE
DEBIT CREDIT
#REF!

Nomor : 350
BALANCE
DEBIT CREDIT

Nomor : 400
BALANCE
DEBIT CREDIT
#REF!
#REF!

Nomor : 401
BALANCE
DEBIT CREDIT
5,000,000
Nomor : 402
BALANCE
DEBIT CREDIT
1,416,000

Nomor : 410
BALANCE
DEBIT CREDIT
-

Nomor : 411
BALANCE
DEBIT CREDIT

Nomor : 500
BALANCE
DEBIT CREDIT
600,000
600,000
600,000

Nomor : 502
BALANCE
DEBIT CREDIT
618,000

Nomor : 601
BALANCE
DEBIT CREDIT

Nomor : 602
BALANCE
DEBIT CREDIT

Nomor : 603
BALANCE
DEBIT CREDIT

Nomor : 610
BALANCE
DEBIT CREDIT

Nomor : 620
BALANCE
DEBIT CREDIT

Nomor : 630
BALANCE
DEBIT CREDIT

Nomor : 640
BALANCE
DEBIT CREDIT
#REF!

Nomor : 650
BALANCE
DEBIT CREDIT
0
194,000.00
#REF!

Nomor : 700
BALANCE
DEBIT CREDIT
Nomor : 710
BALANCE
DEBIT CREDIT
#REF!

Nomor : 720
BALANCE
DEBIT CREDIT
#REF!
#REF!
#REF!
#REF!
#REF!

Nomor : 730
BALANCE
DEBIT CREDIT
-

Nomor : 810
BALANCE
DEBIT CREDIT
5,100,000
6,012,000

Nomor : 820
BALANCE
DEBIT CREDIT

Nomor : 830
BALANCE
DEBIT CREDIT
#REF! -
Nomor : 840
BALANCE
DEBIT CREDIT
-
-