PD ANGKASA

CASH RECEIPT JOURNAL

PERIODE DECEMBER 2010

NOMOR POS DEBIT KREDIT

TGL BUKTI KETERANGAN  REF PPN SALES ACCOUNT SERBA -SERBI
CASH IN BANK
OUTCOME DISCOUNT RECEIVABLE NAMA AKUN NO AKUN JUMLAH
Des 3 BKM12-1 Techno Computer Rp 34,100,000 Rp 34,100,000
12 BKM12-3 Trans Computer Rp 231,000,000 Rp 231,000,000
Sales 4-1100 Rp 242,000,000
13 KN01 Penjualan Tunai Rp 266,200,000
PPN Outcome 2-1500 Rp 24,200,000
14 BKM12-4 Trans Computer Rp 28,600,000 Rp 28,600,000
Penerimaan piutang yang Allowance for
20 BKM12-5 Rp 7,200,000 1-1400 Rp 7,200,000
telah dihapuskan Doubtful Debt
25 BKM12-6 Mega Computer Rp 19,800,000 Rp 19,800,000

Rp 586,900,000 Rp 313,500,000 Rp 273,400,000

( 1-1100 ) ( 1-1300 ) (V)

REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
1-1100 Rp 586,900,000 1-1400 Rp 7,200,000
1-1300 Rp 313,500,000
2-1500 Rp 24,200,000
4-1100 Rp 242,000,000

Jumlah Rp 586,900,000 Rp 586,900,000

 P
CASH DISB
PERIOD

TANGGAL NO. BUKTI KETERANGAN NO. CEK POS REF

Des 1 BKK 12-1 Pembayaran Gaji Bln Nopember CP12-001

6 BKK12-2 PT LODAN CP12-002
9 BKK12-3 PT MAKMUR JAYA CP12003
15 BKK12-4 Kas Negara CP12004
18 BKK12-5 PD LODAN CP12005
23 BKK12-6 CV SETIA ABADI CP12006
30 BKK12-7 Pembayaran Cicilan Cp12007
 PD ANGKASA
CASH DISBURSEMENT JOURNAL
PERIODE DECEMBER 2010

DEBET

ACCOUNT SERBA-SERBI
PAYABLE NAMA AKUN NO AKUN JUMLAH
Expense Payable 2-1200 Rp 2,500,000
Rp 28,600,000
Rp 23,100,000
PPN Payable 2-1400 Rp 1,500,000
Rp 286,000,000
Rp 17,600,000
Bank Permata Loan 2-2100 Rp 16,000,000
Interest Expense 8-1100 Rp 3,000,000
Rp 355,300,000 Rp 23,000,000
( 2-1100 ) (V)

REKAPITULASI
DEBIT
No Akun
2-1100
2-1300
2-1500
2-2100
9-1100

Jumlah
 KREDIT

PURCHASE
PPN Income CASH IN BANK
DISCOUNT
Rp 2,500,000
Rp 28,600,000
Rp 23,100,000
Rp 1,500,000
Rp 286,000,000
Rp 17,600,000
Rp 19,000,000

Rp 378,300,000
( 1-1100 )

REKAPITULASI
DEBIT KREDIT
Jumlah No Akun Jumlah
Rp 355,300,000 1-1100 Rp 378,300,000
Rp 2,500,000
Rp 1,500,000
Rp 16,000,000
Rp 3,000,000

Rp 378,300,000 Rp 378,300,000
 PD ANGKASA
PURCHASE JOURNAL
PERIODE DECEMBER 2010

DEBIT
NO. POS
TANGGAL KETERANGAN FREIGHT
FAKTUR REF PPN INCOME
PAID
Des 10 F05 PT LODAN Rp 30,100,000
22 A17 PD MAKMUR JAYA Rp 39,960,000
29 G11 CV SETIA ABADI Rp 33,320,000
Rp 103,380,000
( 2-1600 )

REKAPITULASI
DEBIT
No Akun Jumlah
1-1500 Rp 1,033,800,000
2-1600 Rp 103,380,000

Jumlah Rp 1,137,180,000
0

DEBIT KREDIT
MERCHANDISE ACCOUNTS
INVENTORY PAYABLE
Rp 301,000,000 Rp 331,100,000
Rp 399,600,000 Rp 439,560,000
Rp 333,200,000 Rp 366,520,000
Rp 1,033,800,000 Rp 1,137,180,000
( 1-1500 ) ( 2-1100 )

REKAPITULASI
KREDIT
No Akun Jumlah
2-1100 Rp 1,137,180,000

Rp 1,137,180,000
 PD ANGKASA
SALES JOURNAL
PERIODE DECEMBER 2010

DEBIT
NO.
TANGGAL KETERANGAN POS REF ACCOUNTS
FAKTUR
RECEIVABLE

Des 6 F12-1 TRANS COMPUTER Rp 286,000,000

18 F12-2 TECHNO KOMPUTER Rp 188,100,000
27 F12-3 MEGA KOMPUTER Rp 467,500,000
Rp 941,600,000
( 1-1300 )

REKAPITULAS
DEBIT
No Akun
1-1300

Jumlah
ASA
RNAL
MBER 2010

KREDIT

FREIGHT
SALES PPN Outcome
COLLECTED

Rp 260,000,000 Rp 26,000,000
Rp 171,000,000 Rp 17,100,000
Rp 425,000,000 Rp 42,500,000
Rp 856,000,000 Rp 85,600,000
( 4-1100 ) ( 2-1500 )

REKAPITULASI
DEBIT KREDIT
Jumlah No Akun Jumlah
Rp 941,600,000 2-1500 Rp 85,600,000
4-1100 Rp 856,000,000

Rp 941,600,000 Rp 941,600,000
 PD ANGKASA
GENERAL JOURNAL
PERIODE DECEMBER 2010

NO.
TANGGAL KETERANGAN POS REF DEBIT
BUKTI
Des 6 F12-1 Cost of goods Sold 5-1100 Rp 231,500,000
Merchandise Inventory 1-1500

7 NK12-1 Sales Return 4-1200 Rp 50,000,000

PPN Outcome 2-1500 Rp 5,000,000
Accounts Receivable 1-1300

Merchandise Inventory 1-1500 Rp 44,500,000

Cost of Goods Sold 5-1100

11 NK-1 Accounts Payable 2-1100 Rp 45,100,000

Merchandise Inventory 1-1500
PPN Income 2-1600

14 KN-01 Cost of Goods Sold 5-1100 Rp 212,000,000

Merchandise Inventory 1-1500

18 F12-2 Cost of Goods Sold 5-1100 Rp 146,000,000

Merchandise Inventory 1-1500

27 F12-3 Cost of Goods Sold 5-1100 Rp 366,400,000

Merchandise Inventory 1-1500
Rp 1,100,500,000

REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
5-1100 Rp 911,400,000 1-1500 Rp 952,400,000
4-1200 Rp 50,000,000 1-1300 Rp 55,000,000
2-1100 Rp 45,100,000 2-1600 Rp 4,100,000
2-1500 Rp 5,000,000
Jumlah Rp 1,011,500,000 Rp 1,011,500,000
010

Hal. 1

KREDIT

Rp 231,500,000

Rp 55,000,000

Rp 44,500,000

Rp 41,000,000
Rp 4,100,000

Rp 212,000,000

Rp 146,000,000

Rp 366,400,000
Rp 1,100,500,000
 PD ANGKASA
PETTY CASH
PERIODE DECEMBER 2010

DEBET
TANGGAL NO. BUKTI KETERANGAN
NAMA AKUN
 Des 2 V12-1 Pembuatan Brosur Advertising Expenses
4 V12-2 Pembayaran rek. Listrik & telp. Expenses Payable
9 V12-3 Pembelian perlengkapan Store Supplies
17 V12-4 Pembayaran deviden Dividend
26 V12-5 Perbaikan toko Other Operating Expenses
R 2010

DEBET KREDIT
NO.AKUN JUMLAH PETTY CASH
6-1000  Rp 675,000 Rp 675,000
2-1200 Rp 975,000 Rp 975,000
1-1600 Rp 900,000 Rp 900,000
3-1200 Rp 800,000 Rp 800,000
6-1800 Rp 500,000 Rp 500,000
Rp 3,850,000 Rp 3,850,000
(V) ( 1-1200 )
 PD ANGKASA
INVENTORY CARD
PERIODE DECEMBER 2010

NOMOR ITEM : I230P

MASUK
TANGGAL NO BUKTI KETERANGAN HARGA
UNIT JUMLAH
SATUAN
Des 1 Saldo
6 Penjualan
7 Retur Penjualan 2 Rp (16,000,000) Rp (32,000,000)
10 Pembelian 11 Rp 16,000,000 Rp 176,000,000
11 Retur Pembelian -1 Rp (16,000,000) Rp (16,000,000)
13 Penjualan
18 Penjualan

22 Pembelian 13 Rp 16,200,000 Rp 210,600,000

27 Penjualan

 29 Pembelian 12 Rp 16,400,000 Rp 196,800,000

 PD ANGKASA
NVENTORY CARD
ODE DECEMBER 2010

NAMA BARANG : IBM P-230

KELUAR SALDO
HARGA HARGA
UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN
20 Rp 16,000,000 Rp 320,000,000
9 Rp 16,000,000 Rp 144,000,000 12 Rp 16,000,000 Rp 176,000,000
13 Rp 16,000,000 Rp 208,000,000
24 Rp 16,000,000 Rp 384,000,000
23 Rp 16,000,000 Rp 368,000,000
7 Rp 16,000,000 Rp 112,000,000 16 Rp 16,000,000 Rp 256,000,000
6 Rp 16,000,000 Rp 96,000,000 10 Rp 16,000,000 Rp 160,000,000
10 Rp 16,000,000 Rp 160,000,000
13 Rp 16,200,000 Rp 210,600,000
10 Rp 16,000,000 Rp 160,000,000
5 Rp 16,200,000 Rp 81,000,000 8 Rp 16,200,000 Rp 129,600,000
8 Rp 16,200,000 Rp 129,600,000
12 Rp 16,400,000 Rp 196,800,000
 PD ANGKASA
INVENTORY CARD
PERIODE DECEMBER 2010

NOMOR ITEM : A60PC

MASUK
TANGGAL NO BUKTI KETERANGAN HARGA
UNIT JUMLAH
SATUAN
Des 1 Saldo
6 Penjualan
7 Retur Penjualan 1 Rp (12,500,000) Rp (12,500,000)
10 Pembelian 10 Rp 12,500,000 Rp 125,000,000
11 Retur Pembelian -2 Rp (12,500,000) Rp (25,000,000)
13 Penjualan
18 Penjualan

22 Pembelian 15 Rp 12,600,000 Rp 189,000,000

27

 29 Pembelian  11 Rp 12,400,000 Rp 136,400,000

 PD ANGKASA
NVENTORY CARD
IODE DECEMBER 2010

NAMA BARANG : ACER P-60

KELUAR SALDO
HARGA HARGA
UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN
16 Rp 12,500,000 Rp 200,000,000
7 Rp 12,500,000 Rp 87,500,000 9 Rp 12,500,000 Rp 112,500,000
10 Rp 12,500,000 Rp 125,000,000
20 Rp 12,500,000 Rp 250,000,000
18 Rp 12,500,000 Rp 225,000,000
8 Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000 Rp 125,000,000
4 Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000 Rp 75,000,000
6 Rp 12,500,000 Rp 75,000,000
15 Rp 12,600,000 Rp 189,000,000
6 Rp 12,500,000 Rp 75,000,000
4 Rp 12,600,000 Rp 50,400,000 11 Rp 12,600,000 Rp 138,600,000
11 Rp 12,600,000 Rp 138,600,000
11 Rp 12,400,000 Rp 136,400,000
 PD ANGKASA
BUKU BESAR PEMBANTU PIUTANG
PERIODE DECEMBER 2010

Nama Customer: Techno Computer

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting CRJ-1 Rp 34,100,000
31 Posting SJ-1 Rp 188,100,000

Nama Customer: Trans Computer

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting SJ-1 Rp 286,000,000
31 Posting CRJ-1 Rp 259,600,000
31 Posting GJ-1 Rp 55,000,000

Nama Customer: Mega Computer

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting CRJ-1 Rp 19,800,000
31 Posting SJ-1 Rp 467,500,000

Nama Customer: Prima Computer

Date Description Ref Debit Kredit

Des 1 Opening Balance

ANG

Kode : C001
Balance
Debit Kredit
Rp 34,100,000
Rp -
Rp 188,100,000

Kode : C002
Balance
Debit Kredit
Rp 28,600,000
Rp 314,600,000
Rp 55,000,000
Rp -

Kode : C003
Balance
Debit Kredit
Rp 19,800,000
Rp -
Rp 467,500,000

Kode : C004
Balance
Debit Kredit
Rp 3,300,000
 PD ANGKASA
BUKU BESAR PEMBANTU UTANG
PERIODE DECEMBER 2010

Nama Supplier : PT Makmur Jaya

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting CDJ-1 Rp 23,100,000
31 Posting PJ-1 Rp 439,560,000

Nama Supplier : CV Setia Abadi

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting CDJ-1 Rp 17,600,000
31 Posting PJ-1 Rp 366,520,000

Nama Supplier : PT Lodan

Date Description Ref Debit Kredit

Des 1 Opening Balance

31 Posting PJ-1 Rp 331,100,000
31 Posting CDJ-1 Rp 314,600,000
31 Posting GJ-1 Rp 45,100,000
 ANG
10

Kode : S001
Balance
Debit Kredit
Rp 23,100,000
Rp -
Rp 439,560,000

Kode : S002
Balance
Debit Kredit
Rp 17,600,000
Rp -
Rp 366,520,000

Kode : S003
Balance
Debit Kredit
Rp 28,600,000
Rp 359,700,000
Rp 45,100,000
Rp -
 PD ANGKASA
DAFTAR SALDO PIUTANG DAGANG
31 DESEMBER 2010

Factur
Debitur Name Date Sales Vat Out Term
Number
Techno Computer C001 Rp 188,100,000
Trans Computer C002 Rp -
Mega Computer C003 Rp 467,500,000
Prima Computer C004 Rp 3,300,000
Total Rp 658,900,000

PD ANGKASA
DAFTAR SALDO UTANG DAGANG
31 DESEMBER 2010

Factur
Kreditur Name Date Purchase Vat In Term
Number
PT Makmur Jaya S001 Rp 439,560,000
CV Setia Abadi S002 Rp 366,520,000
PT Lodan S003 Rp -
Total Rp 806,080,000
 PD ANGKASA
BUKU BESAR
DESEMBER 2010
Account Name: Cash In Bank Acc. Number: 1-1100
Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 41,520,000
31 Posting CRJ-1 Rp 586,900,000 Rp 628,420,000
31 Posting CDJ-1 Rp 378,300,000 Rp 250,120,000

Account Name: Petty Cash Acc. Number: 1-1200

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 9,800,000
31 Posting PC-1 Rp 3,850,000 Rp 5,950,000

Account Name: Accounts Receivable Acc. Number: 1-1300

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 85,800,000
31 Posting SJ-1 Rp 941,600,000 Rp 1,027,400,000
31 Posting CRJ-1 Rp 313,500,000 Rp 713,900,000
31 Posting GJ-1 Rp 55,000,000 Rp 658,900,000

Account Name: Allowance For Doubtful Debt Acc. Number: 1-1400

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 11,800,000
31 Posting CRJ-1 Rp 7,200,000 Rp 19,000,000
Account Name: Merchandise Inventory Acc. Number: 1-1500
Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 520,000,000
31 Posting PJ-1 Rp 1,033,800,000 Rp 1,553,800,000
31 Posting GJ-1 Rp 952,400,000 Rp 601,400,000

Account Name: Store Supplies Acc. Number: 1-1600

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 9,800,000
31 Posting PC-1 Rp 900,000 Rp 10,700,000

Account Name: Prepaid Insurance Acc. Number: 1-1700

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 15,300,000
Posting

Account Name: Prepaid Rent Acc. Number: 1-1800

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 21,300,000

Account Name: Prepaid Tax Acc. Number: 1-1900

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 15,000,000
Account Name: Equipment at Cost Acc. Number: 1-2100
Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 63,300,000

Account Name: Equipment Accum. Dep. Acc. Number: 1-2110

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 16,500,000

Account Name: Accounts Payable Acc. Number: 2-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 69,300,000
31 Posting PJ-1 Rp 1,137,180,000 Rp 1,206,480,000
31 Posting CDJ-1 Rp 355,300,000 Rp 851,180,000
31 Posting GJ-1 Rp 45,100,000 Rp 806,080,000

Account Name: Expense Payable Acc. Number: 2-1200

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 3,900,000
31 Posting Rp 2,500,000 Rp 1,400,000
31 Posting Rp 975,000 Rp 425,000

Account Name: Income Tax Payable Acc. Number: 2-1300

Balance
Date Description Ref Debit Kredit
Debit Kredit
Account Name: PPN Payable Acc. Number: 2-1400
Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 1,500,000
31 Posting CDJ-1 Rp 1,500,000 Rp -

Account Name: PPN Outcome Acc. Number: 2-1500

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 31 Posting CRJ-1 Rp 24,200,000 Rp 24,200,000
31 Posting SJ-1 Rp 85,600,000 Rp 109,800,000
31 Posting GJ-1 Rp 5,000,000 Rp 104,800,000

Account Name: PPN Income Acc. Number: 2-1600

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 31 Posting PJ-1 Rp 103,380,000 Rp 103,380,000
31 Posting GJ-1 Rp 4,100,000 Rp 99,280,000

Account Name: Bank Permata Loan Acc. Number: 2-2100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 301,000,000
31 Posting CDJ-1 Rp 16,000,000 Rp 285,000,000

Account Name: Capital Stock Acc. Number: 3-1100

Balance
Date Description Ref Debit Kredit
 Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 365,250,000

Account Name: Devidend Acc. Number: 3-1200

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 25,400,000
31 Posting PC-1 Rp 800,000 Rp 26,200,000

Account Name: Sales Acc. Number: 4-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 503,300,000
31 Posting CRJ-1 Rp 242,000,000 Rp 745,300,000
31 Posting SJ-1 Rp 856,000,000 Rp 1,601,300,000

Account Name: Sales Return Acc. Number: 4-1300

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 31 Posting GJ-1 Rp 50,000,000 Rp 50,000,000

Account Name: Cost of Goods Sold Acc. Number: 5-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 314,100,000
31 Posting GJ-1 Rp 955,900,000 Rp 1,270,000,000
31 Posting GJ-1 Rp 44,500,000 Rp 1,225,500,000

Account Name: Freight Paid Acc. Number: 5-1200

 Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 8,800,000

Account Name: Advertising Expense Acc. Number: 6-1000

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 4,200,000
31 Posting PC-1 Rp 675,000 Rp 4,875,000

Account Name: Telp. & Electricity Expense Acc. Number: 6-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 8,700,000

Account Name: Store Supplies Expense Acc. Number: 6-1200

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 4,750,000

Account Name: Bad Debts Expense Acc. Number: 6-1300

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 15,100,000

Account Name: Depreciation Expense Acc. Number: 6-1400

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 16,500,000
Account Name: Insurance Expense Acc. Number: 6-1500
Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 14,300,000

Account Name: Rent Expense Acc. Number: 6-1600

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 23,300,000

Account Name: Wages & Salaries Acc. Number: 6-1700

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 36,300,000

Account Name: Other Operating Expense Acc. Number: 6-1800

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 9,300,000
31 Posting PC-1 Rp 500,000 Rp 9,800,000

Account Name: Interest Revenue Acc. Number: 7-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 6,100,000

Account Name: Interest Expense Acc. Number: 8-1100

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 9,480,000
31 Posting CDJ-1 Rp 3,000,000 Rp 12,480,000

Account Name: Bank Service Charge Acc. Number: 8-1200

Balance
Date Description Ref Debit Kredit
Debit Kredit
Des 1 Opening Balance Rp 6,600,000
 PD ANGKASA
TRIAL BALANCE
31 DESEMBER 2010

Account
Account Name Debit Kredit
Number
1-1100 Cash In Bank Rp 250,120,000
1-1200 Petty Cash Rp 5,950,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 601,400,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum. Dep. Rp 16,500,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Capital Stock Rp 365,250,000
3-1200 Devidend Rp 26,200,000
4-1100 Sales Rp 1,601,300,000
4-1300 Sales Return Rp 50,000,000
5-1100 Cost of Goods Sold Rp 1,225,500,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expense Rp 4,875,000
6-1100 Telp. & Electricity Expense Rp 8,700,000
6-1200 Store Supplies Expense Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,800,000
7-1100 Interest Revenue Rp 6,100,000
8-1100 Interest Expense Rp 12,480,000
8-1200 Bank Service Charge Rp 6,600,000
Total Rp 3,204,455,000 Rp 3,204,455,000
 PD ANGKASA
AYAT JURNAL PENYESUAIAN
BULAN DESEMBER 2010

TANGGAL NO. BUKTI KETERANGAN POS REF DEBIT

Des 31 BM12 -1 Cash In Bank 8- 1200 Rp 250,000
Bank Service Charge 1-1100 Rp 5,070,000
Interest Revenue 7-1100

31 BM12-1 Store Supplies Exp 6-1200 Rp 5,850,000

Store Supplies 1-1600
Rent Expense 1-1800 Rp 2,500,000
Prepaid Rent 6-1600
Insurance Expense 1-1700 Rp 1,250,000
Prepaid Insurance 6-1600
Bad Debt Expense 6-1300 Rp 35,475,000
Allowance For Doubtful Debt 1-1400

31 BM12-1 Equipment Dep Expense 6-1400 Rp 1,250,000

Equipment Accum Depreciation 1-2110
Wages & Salaries Expense 6-1700 Rp 3,500,000
Electicity & Telephone Exp 6-1100 Rp 975,000
Expense Payable 2-1200

31 PPN Outcome 2-1500 Rp 104,800,000

PPN Income 2-1600
PPN Payable 2-1400

31 Income Tax Exp 8-1300 Rp 40,934,000

Income Tax Payable 2-1300
Prepaid Tax 1-1900
JUMLAH Rp 201,854,000
Hal 1
KREDIT

Rp 5,320,000

Rp 5,850,000

Rp 2,500,000

Rp 1,250,000

Rp 35,475,000

Rp 1,250,000

Rp 4,475,000

Rp 99,280,000
Rp 5,520,000

Rp 25,934,000
Rp 15,000,000
Rp 201,854,000
 Neraca Saldo
No Akun Nama Akun
Debet
1-1100 Cash in Bank Rp 250,120,000
1-1200 Petty Cash Rp 5,950,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 601,400,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Permata Loan
3-1100 Capital Stock
3-1200 Devidend Rp 26,200,000
4-1100 Sales
4-1200 Sales Retur Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,225,500,000
5-1200 Purchase Return
5-1300 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
 6-1800 Other Operating Expense Rp 9,800,000
 7-1100 Interest Revenue
 8-1100 Interest Expense Rp 12,480,000
 8-1200 Bank Service Charge Rp 6,600,000
8-1300 Income Tax Expense

Rp 3,204,455,000
 PD ANGKASA
WORKSHEET
PER 31 DESEMBER
Neraca Saldo Penyesuaian Neraca Setelah Penyesuaian
Kredit Debet Kredit Debet
Rp 5,070,000 Rp 255,190,000
Rp 5,950,000
Rp 658,900,000
Rp 19,000,000 Rp 13,945,000
Rp 601,400,000
Rp 5,850,000 Rp 4,850,000
Rp 1,250,000 Rp 14,050,000
Rp 2,500,000 Rp 18,800,000
Rp 15,000,000
Rp 63,300,000
Rp 16,500,000 Rp 1,250,000
Rp 806,080,000
Rp 425,000 Rp 4,475,000
Rp 25,934,000
Rp 5,520,000
Rp 104,800,000 Rp 104,800,000
Rp 99,280,000
Rp 285,000,000
Rp 365,250,000
Rp 26,200,000
Rp 1,601,300,000
Rp 50,000,000
Rp 1,225,500,000

Rp 8,800,000
Rp 4,875,000
Rp 975,000 Rp 9,675,000
Rp 5,850,000 Rp 10,600,000
Rp 13,945,000 Rp 29,045,000
Rp 1,250,000 Rp 17,750,000
Rp 1,250,000 Rp 15,550,000
Rp 2,500,000 Rp 25,800,000
Rp 3,500,000 Rp 39,800,000
Rp 9,800,000
Rp 6,100,000 Rp 5,320,000
Rp 12,480,000
Rp 250,000 Rp 6,850,000
Rp 40,934,000 Rp 40,934,000

Rp 3,204,455,000 Rp 180,324,000 Rp 180,324,000 Rp 3,156,099,000

eraca Setelah Penyesuaian Laba-Rugi Neraca
Kredit Debet Kredit Debet
Rp 255,190,000
Rp 5,950,000
Rp 658,900,000
Rp 32,945,000
Rp 601,400,000
Rp 4,850,000
Rp 14,050,000
Rp 18,800,000

Rp 63,300,000
Rp 17,750,000
Rp 806,080,000
Rp 4,900,000
Rp 25,934,000
Rp 5,520,000

Rp 285,000,000
Rp 365,250,000
Rp 26,200,000
Rp 1,601,300,000 Rp 1,601,300,000
Rp 50,000,000
Rp 1,225,500,000

Rp 8,800,000
Rp 4,875,000
Rp 9,675,000
Rp 10,600,000
Rp 29,045,000
Rp 17,750,000
Rp 15,550,000
Rp 25,800,000
Rp 39,800,000
Rp 9,800,000
Rp 11,420,000 Rp 11,420,000
Rp 12,480,000
Rp 6,850,000
Rp 40,934,000

Rp 3,156,099,000 Rp 1,507,459,000 Rp 1,612,720,000 Rp 1,648,640,000

Net Profit Rp 105,261,000
Rp 1,612,720,000 Rp 1,612,720,000 Rp 1,648,640,000
Neraca
Kredit

Rp 32,945,000

Rp 17,750,000
Rp 806,080,000
Rp 4,900,000
Rp 25,934,000
Rp 5,520,000

Rp 285,000,000
Rp 365,250,000

Rp 1,543,379,000
Rp 105,261,000
Rp 1,648,640,000
 PD ANGKASA
LAPORAN LABA RUGI
Periode 31 Desember 2010

Sales Rp 1,601,300,000
Sales Return Rp 50,000,000
Net Sales Rp 1,551,300,000

Cost of Goods Sold Rp 1,225,500,000

Freight Paid Rp 8,800,000
Pembelian Bersih Rp 1,234,300,000
Laba bruto atas penjualan Rp 317,000,000
Interest Revenue Rp 11,420,000
Rp 328,420,000

Advertising Expenses Rp 4,875,000

Telephone & Electricity expenses Rp 9,675,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Rp 39,800,000
Other Operating Expense Rp 9,800,000
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense Rp 40,934,000
Rp 223,159,000
Jumlah beban operasi Rp 223,159,000
Laba bersih Rp 105,261,000
 PD ANGKASA
Capital Statement
31 DESEMBER 2010

Capital Stock Rp 365,250,000

Laba Rp 105,261,000
Dividen Rp (26,200,000)
Perubahan Modal Rp 79,061,000

Modal Mr. Adrian 31 Desember 2010 Rp 444,311,000

 PD ANGKASA
Balance Statement
Periode 31 Desember 2014

Aset Liabilitas dan Ekuitas

Aset Lancar : Liabilitas
Cash in Bank Rp 255,190,000 Accounts Payable Rp 806,080,000
Petty Cash Rp 5,950,000 Expense Payable Rp 4,900,000
Accounts Receivable Rp 658,900,000 Income Tax Payable Rp 25,934,000
Allowance for Doubtful De-Rp 32,945,000 PPN Payable Rp 5,520,000
Inventory Rp 601,400,000 PPN Outcome
Store Supplies Rp 4,850,000 PPN Income
Prepaid Insurance Rp 14,050,000 Bank Permata Loan Rp 285,000,000
Prepaid Rent Rp 18,800,000 Rp 1,127,434,000
Prepaid Tax
Ekuitas
Capital Stock Rp 444,311,000
TOTAL Rp 444,311,000
Jumlah Aset Lancar Rp 1,526,195,000

Aset Tetap :
Equipment at Cost Rp 63,300,000
Equipment Accum Dep Rp (17,750,000)
Jumlah Aset Tetap Rp 45,550,000
Jumlah Aset Rp 1,571,745,000 Total Ekuitas dan Liabilitas Rp 1,571,745,000
 PD ANGKASA
CASH FLOW
31 Desember 2010

Operating Activity
Kas Masuk :
Account Receivable Rp 313,500,000
Sales Rp 266,200,000
kerugian piutang Rp 7,200,000
Bank Service Charge Rp 5,070,000
Cash In Flows Rp 591,970,000

Kas Keluar
Account Payable Rp 355,300,000
PPN Payable Rp 1,500,000
Expense Payable Rp 2,500,000
Bank Permata Loan Rp 16,000,000
Interest Expense Rp 3,000,000
Cash Out Flow Rp 378,300,000
Rp 213,670,000
Saldo Awal Kas 2010 Rp 41,520,000
Saldo Akhir Kas 2010 Rp 255,190,000
 PD ANGKASA
CLOSING JOURNAL
31 DESEMBER 2010

TANGGAL PERKIRAAN REF DEBET KREDIT

DES 31 Sales Rp 1,601,300,000
Interest Revenue Rp 11,420,000
Income Summary Rp 1,612,720,000

31 Income Summary Rp 1,507,459,600

Sales Return Rp 50,000,000
Cost of Goods Sold Rp 1,225,500,000
Freight Paid Rp 8,800,000
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 9,675,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Rp 39,800,000
Other Operating Expense Rp 9,800,000
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense Rp 40,934,600

31 Income Summary Rp 105,260,400

Capital Stock Rp 105,260,400

31 Capital Stock Rp 26,200,000

Devidend Rp 26,200,000
Rp 3,251,640,000 Rp 3,251,640,000
 PD ANGKASA
POST CLOSING JOURNAL
31 DESEMBER 2010

ACCOUNT NO ACCOUNT NAME DEBET KREDIT

1-1100 Cash in Bank Rp 255,190,000
1-1200 Petty Cash Rp 5,950,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 32,945,000
1-1500 Merchandise Inventory Rp 601,400,000
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,750,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 4,900,000
2-1300 Income Tax Payable Rp 25,934,000
2-1400 PPN Payable Rp 5,520,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Capital Stock Rp 444,311,000
Rp 1,622,440,000 Rp 1,622,440,000