Sales

Dece
Debit

Cash In Bank
DATE DOC. NO. Customer's
11100

2 F-GS-02/12 CV.RAINBOW

12 F-GS-12/12 CV.MAPAN

21 F-GS-21/12 PT CITRA AMELIDA

28 F-GS-28/12 CV.RAINBOW

Rp
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 Sales Journal
December,2016
Debit Credit

Accounts Receivable COST OF MERCHANDISE

11300 SOLD 51100 SALES 41100

Rp 572,660,000 Rp 416,480,000 Rp 520,600,000 Rp 52,060,000

Rp 636,944,000 Rp 445,568,000 Rp 579,040,000 Rp 57,904,000

Rp 575,113,000 Rp 418,264,000 Rp 522,830,000 Rp 52,283,000

Rp 613,030,000 Rp 490,424,000 Rp 557,300,000 Rp 55,730,000

Rp 2,397,747,000 Rp 1,770,736,000 Rp 2,179,770,000 Rp 217,977,000

4,168,483,000 Rp
Credit

Freight Merchandise
Collected Inventory
81400 11500

Rp 416,480,000

Rp 445,568,000

Rp 418,264,000

Rp 490,424,000

Rp 1,770,736,000

4,168,483,000
 Cash Receipt Journal
December ,2016
DEB

Sales Discount Cash In Bank

DATE DOC. NO. ACCOUNT CREDITED ACCT NO.
41200 11100

4 BKM1201 CV.RAINBOW Rp 289,520,000

10 BKM1202 PT CITRA AMELIDA Rp 10,434,600 Rp 337,385,400
10 BKM1203 DEVIDEND INCOME Rp 47,080,000
18 BKM1204 CV.MAPAN Rp 363,770,000
23 BKM-12-06 VEHICLES Rp 150,000,000 13101
81700
28 BKM-12-07 PT CITRA AMELIDA Rp 200,000,000

Rp 10,434,600 Rp 1,387,755,400
Rp

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pt Journal
Page :
r ,2016
DEBIT CREDIT
OTHER OTHER
Account Receivable
Account Debited AMOUNT ACCT NO.
11300

Rp 289,520,000
Rp 347,820,000
31200
Rp 363,770,000
ACC.DEPR VEHICLES Rp 104,625,000 13300
GAIN LOSS ON SALES O FIXED ASSET Rp 24,375,000
Rp 200,000,000

Rp 129,000,000 Rp 1,201,110,000
1,527,190,000 Rp 1,527,190,000
Page :

CREDIT
OTHER
AMOUNT

Rp 47,080,000

Rp 279,000,000

Rp 326,080,000
1,527,190,000
 Purchase Jour
December,201
DEBIT

Merchandise
DATE DOC. NO. VENDOR'S Inventory 11500

12/4/2016 F-PS-04/12 PT SEGAR Rp 440,352,000

12/16/2016 F-PS-16/12 PT .GINANJAR Rp 476,784,000

12/22/2016 F-AR-22/12 PT.WARKOM MUSTIKA Rp 433,576,000

12/30/2016 F-MA-30/12 PT SEDAR Rp 562,496,000

Rp 1,913,208,000

Rp
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 Purchase Journal
December,2016
DEBIT CREDIT

VAT In CASH IN BANK Accounts Payable

Cost of Goods Sold
11900 11100 21100

Rp 44,035,200 Rp 484,387,200

Rp 47,678,400 Rp 524,462,400

Rp 43,357,600 Rp 476,933,600

Rp 56,249,600 Rp 618,745,600

Rp 191,320,800 Rp 2,104,528,800

2,104,528,800 Rp 2,104,528,800
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NOFI
 Cash Payment Journal
December 2016

Docoument DEBIT
Number Accounts OTHER
DATE ACCOUNT DEBITED Payable Acc
21100 No

12/1/2016 ACURATED EXPENSE BBK12-01 21200

12/3/2016 RENT EXPENSE BKK12-02 61700
12/7/2016 PT WARKOM MUSTIKA BKK12-03
12/9/2016 INCOME TAXES PAYABLE (21) BKK 12-04 21302
VAT OUT 21300
INCOME TAXEX PAYABLE 25/29 21304
12/11/2016 PT GINANJAR BKK 12-05 Rp 274,032,000
12/15/2016 VIHCLES BKK12-06 13300
12/18/2016 PT.SEDAR BKK12-07 Rp 321,552,000
12/21/2016 BANK JATENG LOAND BKK12-08 22100
INTERENS EXPENSE 91100
12/23/2016 OTHER OPERATING EXPENSE 62000
ADVERSTING EXPENSE 61900
OFFICE SUPPLIE EXPENSE 61200
OFFICE SUPLIES 11600

Rp 595,584,000
Rp 1,227,296,608
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ournal Page :

DEBIT CREDIT
OTHER OTHER
Cash In Bank Acc No Acct Name
AMOUNT 11100 AMOUNT

Rp 36,980,000 Rp 36,980,000
Rp 168,000,000 Rp 168,000,000
Rp 272,360,000 Rp 266,912,800 51200 PURCHASE DISCOUNT Rp 5,447,200
Rp 1,849,000 Rp 35,936,600 11900 VAT IN Rp 78,904,000
Rp 103,116,000
Rp 9,875,600
Rp 274,032,000
Rp 18,250,000 Rp 18,250,000
Rp 321,552,000
Rp 11,875,400 Rp 13,855,208
Rp 1,979,808
Rp 2,956,800 Rp 7,426,800
Rp 750,000
Rp 3,220,000
Rp 500,000

Rp 631,712,608 Rp 1,142,945,408 Rp 84,351,200

1,227,296,608 Rp 1,227,296,608
Page :
 Petty Cash Journal
December ,2016
Evidence Deb
Date Number Description Account Name

1 VKK1201 PETTY CASH OTHER OPERATING EXPENSE

4 VKK1202 PETTY CASH ADVERSTING EXPENSE
8 VKK1203 PETTY CASH OFFICE SUPPLIE EXPENSE
9 VKK1204 PETTY CASH OTHER OPERATING EXPENSE
14 VKK1205 PETTY CASH OFFICE SUPLIES
17 VKK1206 PETTY CASH OTHER OPERATING EXPENSE
21 VKK1207 PETTY CASH OTHER OPERATING EXPENSE
21 VKK1208 PETTY CASH OTHER OPERATING EXPENSE
29 VKK1209 PETTY CASH OTHER OPERATING EXPENSE
30 VKK1210 PETTY CASH OTHER OPERATING EXPENSE
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
11600 Rp 500,000 11600 Rp 500,000
61200 Rp 3,220,000 61200 Rp 3,220,000
61900 Rp 750,000 61900 Rp 750,000
62000 Rp 3,411,300 62000 Rp 3,411,300

Total Rp 7,881,300 Total Rp 7,881,300

 Petty Cash Journal
December ,2016
Debet Credit
Account Name Account Amount Petty Cash
Number
OTHER OPERATING EXPENSE 62000 Rp 475,000 Rp 475,000
ADVERSTING EXPENSE 61900 Rp 750,000 Rp 750,000
OFFICE SUPPLIE EXPENSE 61200 Rp 3,220,000 Rp 3,220,000
OTHER OPERATING EXPENSE 62000 Rp 725,000 Rp 725,000
OFFICE SUPLIES 11600 Rp 500,000 Rp 500,000
OTHER OPERATING EXPENSE 62000 Rp 256,800 Rp 256,800
OTHER OPERATING EXPENSE 62000 Rp 250,000 Rp 250,000
OTHER OPERATING EXPENSE 62000 Rp 1,250,000 Rp 1,250,000
OTHER OPERATING EXPENSE 62000 Rp 198,500 Rp 198,500
OTHER OPERATING EXPENSE 62000 Rp 256,000 Rp 256,000
 ACCOUNT PAYABLE SUBSDIARY
December 2016
VENDOR'S NAME: PT VENDOR ACCOUNT
SEDAR
DATE DESCRIPTION REF DEBIT CREDIT

1
2016 Opening Balance a
Dec 4 PURCHASE Rp 484,387,200
18 PAYMENT Rp 321,552,000
30 PURCHASE Rp 618,745,600

VENDOR'S NAME : PT
GINANJAR VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

1
2016 Opening Balance a
Dec 11 PAYMENT Rp 274,032,000
16 PURCHASE Rp 524,462,400
17 PURCHASE RETURN Rp 28,943,200

VENDOR'S NAME : PT VENDOR ACCOUNT

WARKOM MUSTIKA
DATE DESCRIPTION REF DEBIT CREDIT

1
2016 Opening Balance a
Dec 7 PAYMENT Rp 266,912,800
21 PURCHASE Rp 476,933,600
DIARY

NO.

BALANCE
DEBIT CREDIT
Rp 321,552,000
Rp 805,939,200
Rp 484,387,200
Rp 1,103,132,800

NO.

BALANCE
DEBIT CREDIT
Rp 274,032,000
-
Rp 524,462,400
Rp 495,519,200

NO.

BALANCE
DEBIT CREDIT
Rp 272,360,000
Rp 5,447,200
Rp 482,380,800
 Memorial Journal
December Page :

DATE DOC. NO. ACCOUNT NAME AND ACC NO. DEBIT

DECSRIPTION

3 NK-GS-12-01 SALES RETURN and ALLOWANCE 41300 Rp 37,600,000

NK-GS-12-01 VAT-OUT 21300 Rp 3,780,000
NK-GS-12-01 ACCOUNT RECEIVEBLE 11300
CV.RAINBOW

NK-GS-12-01 MARCHANDISE INVENTORY 11500 Rp 30,080,000

NK-GS-12-01 COST OF MERCH SOLD 51100
17 NK-PS-17-02 ACCOUNT PAYABLE 21100 Rp 28,943,200
MERCHAINDIS INVENTORY 11500
VAT IN 11900
28 NK-PS-12-01 DEVIDEN 31200 Rp 305,000,000
DEVIDEND INCOME 81600

TOTAL Rp 405,403,200
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 Page :

CREDIT

Rp 41,380,000

Rp 30,080,000

Rp 26,312,000
Rp 2,631,200

Rp 305,000,000

Rp 405,403,200
 ACCOUNT RECEIVABLE SUBSDIARY
December,2016
CUSTOMER'S NAME: CUSTOMER ACCOUNT
CV.RAINBOW
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a
2 SALES Rp 572,660,000
3 SALES RETUN Rp 41,360,000
4 PAYMENT Rp 289,520,000
28 SALES Rp 613,030,000
CUSTOMER'S NAME: CV CUSTOMER ACCOUNT
MAPAN
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a
12 SALES Rp 636,944,000
18 PAYMENT Rp 363,770,000

CUSTOMER'S NAME: PT CUSTOMER ACCOUNT

CITRA AMELIDA
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 a
10 PAYMENT Rp 337,385,400
21 SALES Rp 575,113,000
28 PAYMENT Rp 200,000,000

CUSTOMER'S NAME: PT CUSTOMER ACCOUNT

KIRANA ARTA
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 a
SUBSDIARY
6
NO.

BALANCE
DEBIT CREDIT
Rp 289,520,000
Rp 862,180,000
Rp 820,820,000
Rp 531,300,000
Rp 1,144,330,000
NO.

BALANCE
DEBIT CREDIT
Rp 363,770,000
Rp 363,770,000
Rp -

NO.

BALANCE
DEBIT CREDIT
Rp 347,820,000
Rp 10,434,600
Rp 585,547,600
Rp 385,547,600

NO.

BALANCE
DEBIT CREDIT
 INVENTORY CARD
December2016

NAME :GS-48 SCY

DECEMBER 2016
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN
UNIT PRICE TOTAL UNIT
OPENING BAlANCE
2 F-GS-02/12 SALES 12
3 NK-GS-12-01 RETUR -1
4 PURCHASE 10 18656000 186560000

12 F-GS-12/12 SALES 4
8
16 F-PS-16/12 PURCHASE 13 18656000 242528000
22 F-AR-22/12 PURCHASE 9 18656000 167904000
28 F-GS-28/12 SALES 10
30 F-MA-30/12 PURCHASE 14 18656000 261184000
TORY CARD
cember2016

METODE : FIFO

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
15 16960000 254400000
16960000 203520000 3 16960000 50880000
16960000 169600000 4 16960000 67840000
4 16960000 67840000
10 18656000 186560000
14 254400000
16960000 67840000 2 18656000 37312000
18656000 149248000
15 18656000 279840000
24 18656000 447744000
18656000 186560000 14 18656000 261184000
28 18656000 522368000
 INVENTORY CARD
December 2016

NAME : GS-A36SCY
DECEMBER, 2016
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN O
UNIT PRICE TOTAL UNIT
2016 OPENING BALANCE
DES 2 F-GS-02/12 SALES 8
3 NK-GS-12-01 SALES RETUR -1
4 F-RU-02/12 PURCHASE 11 Rp 14,432,000 Rp 158,752,000

12 F-GS-12/12 SALES 5
5
16 F-PS-16/12 PURCHASE 8 Rp 14,432,000 Rp 115,456,000
17 NK-PS-17-12 PURCHASE RETUR -1 Rp 14,432,000 Rp 14,432,000
22 F-AR-22/12 PURCHASE 11 Rp 14,432,000 Rp 158,752,000
28 F-GS-28/12 SALES 12
30 F-MA-30/12 PURCHASE 11 Rp 14,432,000 Rp 158,752,000
ENTORY CARD
December 2016

METODE :FIFO

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
12 Rp 13,120,000 Rp 157,440,000
Rp 13,120,000 Rp 104,960,000 4 Rp 13,120,000 Rp 52,480,000
Rp 13,120,000 Rp 13,120,000 5 Rp 13,120,000 Rp 65,600,000
5 Rp 13,120,000 Rp 65,600,000
11 Rp 14,432,000 Rp 158,752,000
16 Rp 224,352,000
Rp 13,120,000 Rp 65,600,000 6 Rp 14,432,000 Rp 86,592,000
Rp 14,432,000 Rp 72,160,000
14 Rp 14,432,000 Rp 202,048,000
13 Rp 14,432,000 Rp 187,616,000
24 Rp 14,432,000 Rp 346,368,000
Rp 14,432,000 Rp 173,184,000 12 Rp 14,432,000 Rp 173,184,000
23 Rp 14,432,000 Rp 331,936,000
 INVENTORY CARD
December 2016

NAME : GS -A24SCY
DECEMBER, 2016
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN
UNIT PRICE TOTAL
2106 OPENING BALANCE
DES 2 F-GS-02/12 SALES
4 F-RU-02/12 PURCHASE 8 Rp 11,880,000 Rp 95,040,000

12 F-GS-12/12 SALES

16 F-PS-16/12 PURCHASE 10 Rp 11,880,000 Rp 118,800,000

17 NK-PS-17/12 PURCHASE RETURN -1 Rp 11,880,000 Rp 11,880,000
22 F-AR 22/12 PURCHASE 9 Rp 11,880,000 Rp 106,920,000
28 F-GS-28/12 SALES
30 F-MA-30/12 PURCHASE 12 Rp 11,880,000 Rp 142,560,000
NTORY CARD
ecember 2016

METODE :FIFO

OUT BALANCE
UNIT PRICE TOTAL UNIT PRICE TOTAL
14 Rp 10,800,000 Rp 272,360,000
10 Rp 10,800,000 Rp 108,000,000 4 Rp 10,800,000 Rp 43,200,000
4 Rp 10,800,000 Rp 43,200,000
8 Rp 11,880,000 Rp 95,040,000
12 Rp 138,240,000
4 Rp 10,800,000 Rp 43,200,000 4 Rp 11,880,000 Rp 47,520,000
4 Rp 11,880,000 Rp 47,520,000
14 Rp 11,880,000 Rp 166,320,000
13 Rp 11,880,000 Rp 154,440,000
22 Rp 11,880,000 Rp 261,360,000
11 Rp 11,880,000 Rp 130,680,000 11 Rp 11,880,000 Rp 130,680,000
23 Rp 11,880,000 Rp 273,240,000
 RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 Rp 2,397,747,000 41100 Rp 2,179,770,000
51100 Rp 1,770,736,000 21300 Rp 217,977,000
11500 Rp 1,770,736,000

TOTAL Rp 4,168,483,000 Rp 4,168,483,000

CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 Rp 1,387,755,400 11300 Rp 1,201,110,000
13101 Rp 104,625,000 13200 Rp 47,080,000
41200 Rp 10,434,600 13300 Rp 279,000,000
81700 Rp 24,375,000

TOTAL Rp 1,527,190,000 Rp 1,527,190,000

PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 1913208000 21100 2104528800
11900 191320800

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11600 Rp 500,000 11100 1142945408
13300 Rp 18,250,000 51200 5447200
21100 Rp 595,584,000 11900 78904000
21200 Rp 36,980,000
21300 Rp 103,116,000
21302 Rp 1,849,000
21304 Rp 9,875,600
22100 Rp 11,875,400
61200 Rp 3,220,000
61700 Rp 168,000,000
61900 Rp 750,000
62000 Rp 2,956,800
91100 Rp 1,979,808
BKK1205 Rp 272,360,000

TOTAL Rp 1,227,296,608 Rp 1,227,296,608

MEMORIAL JOURNAL RECAPITULATION
 DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 Rp 30,080,000 11300 Rp 41,380,000
21100 Rp 28,943,200 11500 Rp 26,312,000
21300 Rp 3,780,000 11900 Rp 2,631,200
31200 Rp 305,000,000 51100 Rp 30,080,000
41300 Rp 37,600,000 81600 Rp 305,000,000

TOTAL Rp 405,403,200 Rp 405,403,200

 PT ZALIA GENERAL LEDGER
Month : Desember 2016
ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
1 Cash Payment Journal Rp 36,980,000
2 Sales Jounal Rp 572,660,000
3 Cash Payment Journal Rp 168,000,000
4 Cash Receipt Journal Rp 289,520,000
7 Cash Payment Journal Rp 266,912,800
9 Cash Payment Journal Rp 35,936,600
10 Cash Receipt Journal Rp 337,385,400
11 Cash Payment Journal Rp 274,032,000
10 Cash Receipt Journal Rp 40,780,000
15 Cash Payment Journal Rp 18,250,000
18 Cash Payment Journal Rp 321,552,000
18 Cash Receipt Journal Rp 363,770,000
21 Cash Payment Journal Rp 13,855,208
23 Cash Receipt Journal Rp 6,300,000
23 Cash Receipt Journal Rp 150,000,000
23 Cash Payment Journal Rp 7,426,800
28 Cash Receipt Journal Rp 200,000,000

ACCOUNT : Petty Cash ACCOUNT NO. : 1-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Accounts Receivable ACCOUNT NO. : 1-1300

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
2 Sales Journal Rp 572,660,000
3 Memorial Journal Rp 41,360,000
4 Cash Receipt Journal Rp 289,520,000
 10 Cash Receipt Journal Rp 347,820,000
12 Sales Journal Rp 636,944,000
18 Cash Receipt Journal Rp 363,770,000
21 Sales Journal Rp 575,113,000
28 Cash Receipt Journal Rp 200,000,000
28 Sales Journal Rp 613,030,000

ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1400

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1500

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
2 Sales Jounal Rp 416,480,000
4 Purchase Journal Rp 440,352,000
12 Sales Jounal Rp 445,568,000
16 Purchase Journal Rp 476,784,000
17 Memorial Journal Rp 26,312,000
21 Sales Jounal Rp 418,264,000
22 Purchase Journal Rp 433,576,000
28 Sales Journal Rp 490,424,000
30 Purchase Journal Rp 562,496,000

ACCOUNT : Office Supplies ACCOUNT NO. : 1-1600

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
23 Cash Payment Journal Rp 500,000

ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1700

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1800
DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
3 Cash Payment Journal Rp 168,000,000

ACCOUNT : Vat In ACCOUNT NO. : 1-1900

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
4 Purchase Journal Rp 44,035,200
9 Cash Payment Journal Rp 78,904,000
16 Purchase Journal Rp 47,678,400
17 Memorial Journal Rp 2,631,200
22 Purchase Journal Rp 43,357,600
30 Purchase Journal Rp 56,249,600
ACCOUNT : Prepain Income Taxes ACCOUNT NO. : 1-1902
DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Investment ACCOUNT NO. : 1-2100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Land ACCOUNT NO. : 1-3100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Building ACCOUNT NO. : 1-3200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Acc Depr Building ACCOUNT NO. : 1-3201

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Vehicle ACCOUNT NO. : 1-3300

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
15 Cash Payment Journal Rp 18,250,000
23 Cash Receipt Journal Rp 279,000,000

ACCOUNT : Acc Depr Vehicle ACCOUNT NO. : 1-3301

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
 23 Cash Receipt Journal Rp 104,625,000

ACCOUNT : Equipment ACCOUNT NO. : 1-3400

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Acc Depr Equipment ACCOUNT NO. : 1-3401

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
OPening Balance

ACCOUNT : Accounts Payable ACCOUNT NO. : 2-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
4 Purchase Journal Rp 484,387,200
7 Cash Payment Journal Rp 272,360,000
11 Cash Payment Journal Rp 274,032,000
16 Purchase Journal Rp 524,462,400
17 Memorial Journal Rp 28,943,200
18 Cash Payment Journal Rp 321,552,000
22 Purchase Journal Rp 476,933,600
30 Purchase Journal Rp 618,745,600

ACCOUNT : Accruad expenses ACCOUNT NO. : 2-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
 1 Cash Payment Journal Rp 36,980,000
23 Cash Payment Journal Rp 3,220,000

ACCOUNT : Vat Out ACCOUNT NO. : 2-1300

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
2 Sales Journal Rp 52,060,000
3 Memorial Journal Rp 3,760,000
9 Cash Payment Journal Rp 103,116,000
12 sAles Journal Rp 57,904,000
21 Sales Journal Rp 52,283,000
28 Sales Journal Rp 55,730,000
ACCOUNT : PPN Taxes Payable(21) ACCOUNT NO. : 2-1302

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
9 Cash Payment Journal Rp 1,849,000

ACCOUNT : PPN Taxes Payable (23) ACCOUNT NO. : 2-1302

DATE DESCRIPTION P/R DEBIT CREDIT

Dec

ACCOUNT : PPN Taxes Payable (25) ACCOUNT NO. : 2-1304

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
9 Cash Payment Journal Rp 9,875,600
ACCOUNT : Deviden Payable ACCOUNT NO. : 2-1305

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
28 Memorial Journal Rp 305,000,000

ACCOUNT : Bank Jateng Loand ACCOUNT NO. : 2-2200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
21 Cash Payment Journal Rp 11,875,400

ACCOUNT : Capital Stock ACCOUNT NO. : 3-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Devidend ACCOUNT NO. : 3-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
28 Memorial Journal Rp 305,000,000

ACCOUNT : Additional Paid In Capital ACCOUNT NO. : 3-1300

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Retained Earning ACCOUNT NO. : 3-1400
DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Income Summary ACCOUNT NO. : 3-1500

DATE DESCRIPTION P/R DEBIT CREDIT

Dec

ACCOUNT : Sales ACCOUNT NO. : 4-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
2 Sales Journal Rp 520,600,000
12 sAles Jounal Rp 579,040,000
21 Sales Jounal Rp 522,830,000
28 Sales Journal Rp 557,300,000

ACCOUNT : Sales Discount ACCOUNT NO. : 4-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
10 Cash Receipt Journal Rp 10,434,600
ACCOUNT : Sales Return and Allowances ACCOUNT NO. : 4-1300
DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
3 Memorial Journal Rp 37,600,000

ACCOUNT : Sales Of Merchandise Sold ACCOUNT NO. : 5-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
2 Sales Journal Rp 416,480,000
12 Sales Journal Rp 445,568,000
21 Sales Journal Rp 418,264,000
28 Sales Journal Rp 490,424,000

ACCOUNT : Purchases Discount ACCOUNT NO. : 5-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
7 Cash Payment Journal Rp 5,447,200

ACCOUNT : Utility Expense ACCOUNT NO. : 6-1100

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Office Suplies Expense ACCOUNT NO. : 6-1200

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Doubftul Debts ACCOUNT NO. : 6-1300
DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Spoilage Expense ACCOUNT NO. : 6-1400

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Depreciation Expense ACCOUNT NO. : 6-1500

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Insurance Expense ACCOUNT NO. : 6-1600

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Rent Expense ACCOUNT NO. : 6-1700

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Wages and Salaries ACCOUNT NO. : 6-1800

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance

ACCOUNT : Adversiting Expense ACCOUNT NO. : 6-1900

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
23 Cash Payment Journal Rp 750,000

ACCOUNT : Other Operating Expense ACCOUNT NO. : 6-2000

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
23 Cash Payment Journal Rp 2,956,800

ACCOUNT : Interest Income ACCOUNT NO. : 8-1000

DATE DESCRIPTION P/R DEBIT CREDIT

Dec
Opening Balance
ACCOUNT : Freigihts Collected ACCOUNT NO. : 8-1400
DATE DESCRIPTION P/R DEBIT CREDIT

Dec

ACCOUNT : Late Fees Collected ACCOUNT NO. : 8-1500

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec

ACCOUNT : Devidend Income ACCOUNT NO. : 8-1600

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
10 Cash Receipt Journal Rp 40,780,000
23 Cash Receipt Journal Rp 6,300,000

ACCOUNT : Gain Loss on Sales Of Fixed Assets ACCOUNT NO. : 8-1700

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
23 Cash Receipt Journal Rp 24,375,000 Rp 24,375,
 ACCOUNT : Interest expense ACCOUNT

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
Opening Balance Rp 21,777,
21 Cash Payment Journal Rp 1,979,808 Rp 23,757,

ACCOUNT : Bank Service Charge ACCOUNT NO. : 8-2200

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
Opening Balance Rp 2,164

ACCOUNT : Income Taxes Expense Article 4(2) ACCOUNT NO. : 9-1400

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
Opening Balance Rp 8,756

ACCOUNT : Income Taxes Expense ACCOUNT NO. : 9-1450

DATE DESCRIPTION P/R DEBIT CREDIT

DEBIT

Dec
L LEDGER
er 2016

BALANCE

DEBIT CREDIT

Rp 616,266,614
Rp 579,286,614
Rp 1,151,946,614
Rp 983,946,614
Rp 1,273,466,614
Rp 1,006,553,814
Rp 970,617,214
Rp 1,308,002,614
Rp 1,033,970,614
Rp 1,074,750,614
Rp 1,056,500,614
Rp 734,948,614
Rp 1,098,718,614
Rp 1,084,863,406
Rp 1,091,163,406
Rp 1,241,163,406
Rp 1,233,736,606
Rp 1,433,736,606

BALANCE

DEBIT CREDIT

Rp 10,000,000

BALANCE

DEBIT CREDIT

Rp 1,001,110,000
Rp 1,573,770,000
Rp 1,532,410,000
Rp 1,242,890,000
Rp 895,070,000
Rp 1,532,014,000
Rp 1,168,244,000
Rp 1,743,357,000
Rp 1,543,357,000
Rp 2,156,387,000

BALANCE

DEBIT CREDIT

Rp 96,240,400

BALANCE

DEBIT CREDIT

Rp 563,040,000
Rp 146,560,000
Rp 586,912,000
Rp 141,344,000
Rp 618,128,000
Rp 591,816,000
Rp 173,552,000
Rp 607,128,000
Rp 116,704,000
Rp 679,200,000

BALANCE

DEBIT CREDIT

Rp 9,642,500
Rp 10,142,500

BALANCE

DEBIT CREDIT

Rp 3,120,000
 BALANCE

DEBIT CREDIT

Rp 6,500,000
Rp 174,500,000

BALANCE

DEBIT CREDIT

Rp 78,904,000
Rp 122,939,200
Rp 44,035,200
Rp 91,713,600
Rp 89,082,400
Rp 132,440,000
Rp 188,689,600

BALANCE

DEBIT CREDIT

Rp 108,631,600

BALANCE

DEBIT CREDIT

Rp 986,425,000
 BALANCE

DEBIT CREDIT

Rp 1,500,000,000

BALANCE

DEBIT CREDIT

Rp 750,000,000

BALANCE

DEBIT CREDIT

Rp 150,000,000

BALANCE

DEBIT CREDIT

Rp 279,000,000
Rp 297,250,000
Rp 18,250,000

BALANCE

DEBIT CREDIT

Rp 104,625,000
 Rp -

BALANCE

DEBIT CREDIT

Rp 154,200,000

BALANCE

DEBIT CREDIT

Rp 30,840,000

BALANCE

DEBIT CREDIT

Rp 867,944,000
Rp 1,352,331,200
Rp 1,079,971,200
Rp 805,939,200
Rp 1,330,401,600
Rp 1,301,458,400
Rp 979,906,400
Rp 1,456,840,000
Rp 2,075,585,600

BALANCE

DEBIT CREDIT

Rp 40,200,000
 Rp 3,220,000
Rp -

BALANCE

DEBIT CREDIT

Rp 103,166,000
Rp 155,226,000
Rp 151,466,000
Rp 48,350,000
Rp 106,254,000
Rp 158,537,000
Rp 214,267,000

BALANCE

DEBIT CREDIT

Rp 1,849,000
Rp -

BALANCE

DEBIT CREDIT

BALANCE

DEBIT CREDIT

Rp 9,875,600
Rp -
 BALANCE

DEBIT CREDIT

Rp 305,000,000

BALANCE

DEBIT CREDIT

Rp 256,840,000
Rp 244,964,600

BALANCE

DEBIT CREDIT

Rp 1,525,000,000

BALANCE

DEBIT CREDIT

Rp 305,000,000

BALANCE

DEBIT CREDIT

Rp 305,000,000
 BALANCE

DEBIT CREDIT

Rp 1,417,700,642

BALANCE

DEBIT CREDIT

BALANCE

DEBIT CREDIT

Rp 11,245,860,000
Rp 11,766,460,000
Rp 12,345,500,000
Rp 12,868,330,000
Rp 13,425,630,000

BALANCE

DEBIT CREDIT

Rp 179,933,760
Rp 190,368,360
 BALANCE

DEBIT CREDIT

Rp 263,200,000
Rp 300,800,000

BALANCE

DEBIT CREDIT

Rp 8,777,240,000
Rp 9,193,720,000
Rp 9,639,288,000
Rp 10,057,552,000
Rp 10,547,976,000

BALANCE

DEBIT CREDIT

Rp 98,000,000
Rp 103,447,200

BALANCE

DEBIT CREDIT

Rp 35,420,000

BALANCE

DEBIT CREDIT

Rp 249,874,000
 BALANCE

DEBIT CREDIT

BALANCE

DEBIT CREDIT

Rp 23,920,000

BALANCE

DEBIT CREDIT

Rp 80,478,750,000

BALANCE

DEBIT CREDIT

Rp 34,320,000
 BALANCE

DEBIT CREDIT

Rp 71,500,000

BALANCE

DEBIT CREDIT

Rp 406,780,000

BALANCE

DEBIT CREDIT

Rp 15,720,000
Rp 16,470,000

BALANCE

DEBIT CREDIT

Rp 26,540,750
Rp 29,497,550

BALANCE

DEBIT CREDIT

Rp 11,375,260
 BALANCE

DEBIT CREDIT

BALANCE

DEBIT CREDIT

BALANCE

DEBIT CREDIT

Rp 40,780,000
Rp 47,080,000

BALANCE

DEBIT CREDIT

Rp 24,375,000
 ACCOUNT NO. : 8-2100

BALANCE

DEBIT CREDIT

Rp 21,777,888
Rp 23,757,696

BALANCE

DEBIT CREDIT

Rp 2,164,800

BALANCE

DEBIT CREDIT

Rp 8,756,240

BALANCE

DEBIT CREDIT