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Informasi Pengguna PURCHASE JOURNAL GENERAL LEDGER

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Company Information SALES JOURNAL CARD

CHART OF ACCOUNT CASH PAYMENT ACCOUNT

(MASTER) JOURNAL RECEIVABLE CARD

CASH RECEIPT INVENTORY CARD

VENDOR LIST JOURNAL

ACCOUNT PAYABLE
CUSTOMER LIST MEMORIAL JOURNAL LIST
 ACCOUNT
INVENTORY LIST RECEIVABLE LIST
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WORKSHEET STATEMENT
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L LEDGER OPENING BALANCE INCOME STATEMENT

NT PAYABLE TRIAL BALANCE OTHER

COMPREHENSIVE
ARD

COUNT WORKSHEET CHANGE OF EQUITY

ABLE CARD

TORY CARD FINANCIAL POSITION

NT PAYABLE CASH FLOW

LIST
COUNT
VABLE LIST
CLOSING
TRIAL
BALANCE

CLOSING TRIAL
BALANCE
Nama : Ni Made Indah Setyadewi
Nim : 2115644033 MAIN
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Nama : Ni Made Indah Setyadewi
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INFORMASI UMUM PT CAHAYA DEW
Identitas Perusahaan
Nama Perusahaan PT CAHAYA DEWATA
Alamat :Jl. Tukad Irawadi XXIII No.30
Kota : Denpasar,Bali
No. Telepon :(0361)012345
No. Fax :(0361)045578
Email Address :ptcahayadewata@gmail.com
Informasi Akuntansi
Periode : Desember 2019
Per : 31 Desembwe 2019
MUM PT CAHAYA DEWATA
Informasi Pajak
NPWP/NPPKP : 49.272.881.903.000/49.272.881.903.000
Tanggal Pengukuhan PKP :01/01/2015
Nomor Seri Faktur Pajak : 900-14,513559011
Kode Cabang : 000
Jenis Usaha :Perdagangan
KLU SPT :62534
Pilihan
Mata Uang : (dalam rupiah)
Bahasa :Inggris
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
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CHART OF ACCOUNT

NO AKUN NAMA AKUN ACCOUNT NAME KLASIFIKASI

11110 Kas di Bank Cash In Bank Aset Lancar
11120 Kas Kecil Petty Cash Aset Lancar
11210 Piutang Dagang Accounts Receivable Aset Lancar
11220 Cadangan Kerugian Piutang Allowance For Doubtful Aset Lancar
11310 Persediaan Barang Dagangan Merchandise Inventory Aset Lancar
11320 Perlengkapan Toko Supplies Aset Lancar
11410 Asuransi Dibayar Dimuka Prepaid Rent Aset Lancar
11420 Sewa Dibayar Dimuka Prepaid Insurance Aset Lancar
12100 Investasi Dalam saham Stock Investments Investasi
13100 Tanah Land Aset Tetap
13210 Gedung Building at Cost Aset Tetap
13220 Akumulasi Penyusutan Gedung Building Accumulated D Aset Tetap
13301 Kendaraan Vehicle at Cost Aset Tetap
13302 Akumulasi Penyusutan KendaraanVehicle Accumulated De Aset Tetap
13401 Peralatan Equiptment at Cost Aset Tetap
13402 Akumulasi Penyusutan Peralatan Equiptment Accumulated Aset Tetap
21110 Kartu Kredit Credit Card Liabilitas Lancar
21210 Utang Dagang Accounts Payable Liabilitas Lancar
21211 Utang Biaya Accruad Expensses Liabilitas Lancar
21212 Utang Pajak Penghasilan (PPh) Income Tax Payable Liabilitas Lancar
21213 Utang PPN PPN Payable Liabilitas Lancar
21310 PPN Keluaran PPN Outcome Liabilitas Lancar
21320 PPN Masukan PPN Income Liabilitas Lancar
22100 Utang Jangka Panjang Bank Mandiri Loan (KU
Liabilitas Jangka Panjang
31100 Modal Saham Common Stock Ekuitas
38000 Saldo Laba Retained Earning Ekuitas
31300 Pendapatan Income Sumarry Ekuitas
41100 Penjualan Barang Dagangan Sales of Merchandise Pendapatan
42100 Pendapatan Angkutan Freight Collected Pendapatan
42200 Pendapatan Denda Late Fee Collected Pendapatan
42300 Potongan Penjualan Sales Discount Pendapatan
51100 Beban Pokok Penjualan Cost of Goods Sold Beban Pokok Penjualan
52000 Beban Transportasi Pembelian Freight Paid Beban Pokok Penjualan
53000 Potongan Pembelian Purchase Discount Beban Operasi
61100 Beban Iklan Advertising Expense Beban Operasi
61200 Beban Promosi Toko In Store Promotion Expe Beban Operasi
62100 Beban Lain-Lain Utilyti Expenses Beban Operasi
62200 Beban Telepon Telephone Expenses Beban Operasi
62300 Beban Sewa Rent Expenses Beban Operasi
62400 Beban Perlengkapan Supplies Expenses Beban Operasi
62500 Beban Reparasi Maintenace and Repair Beban Operasi
62600 Beban Kerugian Piutang Bad Debt Expenses Beban Operasi
62700 Beban Depresiasi Aset Tetap Deprecication Expenses Beban Operasi
62800 Beban Asuransi Insurance Expenses Beban Operasi
62900 Beban Denda Late Fee Expenses Beban Operasi
63100 Beban Upah dan Gaji Wages & Salaries Beban Operasi
81000 Pendapatan Bunga Interest Income Beban Operasi
82000 Pendapatan Dividen Devident Income Beban Operasi
91000 Beban Bunga Interest Expenses Beban Operasi
92000 Beban Administrasi Bank Bank Service Charger Beban Operasi
93000 Beban Pajak Penghasilan (PPh) Income Tax Expenses Beban Operasi
94000 Laba Rugi Penjualan Kendaraan Gain/Loss Sales Vehicle Beban Operasi
NT

D/K H/D SALDO AWAL

Debit Detail 277,120,000 11110
Debit Detail 5,000,000 11120
Debit Detail 110,000,000 11210
Kredit Detail 7,200,000 11220
Debit Detail 164,000,000 11310
Debit Detail 13,600,000 11320
Debit Detail 3,000,000 11410
Debit Detail 8,000,000 11420
Debit Detail 670,000,000 12100
Debit Detail 570,000,000 13100
Debit Detail 320,000,000 13210
Kredit Detail 30,500,000 13220
Debit Detail 160,000,000 13301
Kredit Detail 10,000,000 13302
Debit Detail 130,000,000 13401
Kredit Detail 43,000,000 13402
Kredit Detail 8,400,000 21110
Kredit Detail 154,000,000 21210
Kredit Detail 2,600,000 21211
Kredit Detail - 21212
Kredit Detail - 21213
Kredit Detail 147,400,000 21310
Debit Detail 112,200,000 21320
Kredit Detail 200,000,000 22100
Kredit Detail 1,580,000,000 31100
Kredit Detail 125,500,000 38000
Kredit Detail - 31300
Kredit Detail 1,109,000,000 41100
Kredit Detail 15,000,000 42100
Kredit Detail - 42200
Debit Detail 17,000,000 42300
Debit Detail 646,880,000 51100
Debit Detail 2,440,000 52000
Kredit Detail 2,180,000 53000
Debit Detail 25,000,000 61100
Debit Detail 19,000,000 61200
Debit Detail 16,400,000 62100
Debit Detail 10,800,000 62200
Debit Detail 25,000,000 62300
Debit Detail 15,200,000 62400
Debit Detail 18,000,000 62500
Debit Detail 4,000,000 62600
Debit Detail 27,500,000 62700
Debit Detail 13,000,000 62800
Debit Detail - 62900
Debit Detail 53,000,000 63100
Kredit Detail 7,500,000 81000
Kredit Detail 17,000,000 82000
Debit Detail 8,140,000 91000
Debit Detail 15,000,000 92000
Debit Detail - 93000
Debit Detail - 94000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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CHART OF ACCOUNT

NO NO AKUN NAMA AKUN KLASIFIKASI

1 11110 Cash In Bank Aset Lancar
2 11120 Petty Cash Aset Lancar
3 11210 Accounts Receivable Aset Lancar
4 11220 Allowance For Doubtful Debt Aset Lancar
5 11310 Merchandise Inventory Aset Lancar
6 11320 Supplies Aset Lancar
7 11410 Prepaid Rent Aset Lancar
8 11420 Prepaid Insurance Aset Lancar
9 12100 Stock Investments Investasi
10 13100 Land Aset Tetap
11 13210 Building at Cost Aset Tetap
12 13220 Building Accumulated Deprecia Aset Tetap
13 13301 Vehicle at Cost Aset Tetap
14 13302 Vehicle Accumulated Depreciat Aset Tetap
15 13401 Equiptment at Cost Aset Tetap
16 13402 Equiptment Accumulated Deprec Aset Tetap
17 21110 Credit Card Liabilitas Lancar
18 21210 Accounts Payable Liabilitas Lancar
19 21211 Accruad Expensses Liabilitas Lancar
20 21212 Income Tax Payable Liabilitas Lancar
21 21213 PPN Payable Liabilitas Lancar
22 21310 PPN Outcome Liabilitas Lancar
23 21320 PPN Income Liabilitas Lancar
24 22100 Bank Mandiri Loan (KUK) Liabilitas Jangka Panjang
25 31100 Common Stock Ekuitas
26 38000 Pendapatan Ekuitas
27 31300 Retained Earning Ekuitas
28 41100 Sales of Merchandise Pendapatan
29 42100 Freight Collected Pendapatan
30 42200 Late Fee Collected Pendapatan
31 42300 Sales Discount Pendapatan
32 51100 Cost of Goods Sold Beban Pokok Penjualan
33 52000 Freight Paid Beban Pokok Penjualan
34 53000 Purchase Discount Beban Operasi
35 61100 Advertising Expense Beban Operasi
36 61200 In Store Promotion Expenses Beban Operasi
37 62100 Utilyti Expenses Beban Operasi
38 62200 Telephone Expenses Beban Operasi
39 62300 Rent Expenses Beban Operasi
40 62400 Supplies Expenses Beban Operasi
41 62500 Maintenace and Repair Expense Beban Operasi
42 62600 Bad Debt Expenses Beban Operasi
43 62700 Deprecication Expenses Beban Operasi
44 62800 Insurance Expenses Beban Operasi
45 62900 Late Fee Expenses Beban Operasi
46 63100 Wages & Salaries Beban Operasi
47 81000 Interest Income Beban Operasi
48 82000 Devident Income Beban Operasi
49 91000 Interest Expenses Beban Operasi
50 92000 Bank Service Charger Beban Operasi
51 93000 Income Tax Expenses Beban Operasi
52 94000 Gain/Loss Sales Vehicle Beban Operasi
NT

D/K H/D SALDO AWAL

Debit Detail 277,120,000
Debit Detail 5,000,000
Debit Detail 110,000,000
Kredit Detail 7,200,000
Debit Detail 164,000,000
Debit Detail 13,600,000
Debit Detail 3,000,000
Debit Detail 8,000,000
Debit Detail 670,000,000
Debit Detail 570,000,000
Debit Detail 320,000,000
Kredit Detail 30,500,000
Debit Detail 160,000,000
Kredit Detail 10,000,000
Debit Detail 130,000,000
Kredit Detail 43,000,000
Kredit Detail 8,400,000
Kredit Detail 154,000,000
Kredit Detail 2,600,000
Kredit Detail -
Kredit Detail -
Kredit Detail 147,400,000
Debit Detail 112,200,000
Kredit Detail 200,000,000
Kredit Detail 1,580,000,000
Kredit Detail -
Kredit Detail 125,500,000
Kredit Detail 1,109,000,000
Kredit Detail 15,000,000
Kredit Detail -
Debit Detail 17,000,000
Debit Detail 646,880,000
Debit Detail 2,440,000
Kredit Detail 2,180,000
Debit Detail 25,000,000
Debit Detail 19,000,000
Debit Detail 16,400,000
Debit Detail 10,800,000
Debit Detail 25,000,000
Debit Detail 15,200,000
Debit Detail 18,000,000
Debit Detail 4,000,000
Debit Detail 27,500,000
Debit Detail 13,000,000
Debit Detail -
Debit Detail 53,000,000
Kredit Detail 7,500,000
Kredit Detail 17,000,000
Debit Detail 8,140,000
Debit Detail 15,000,000
Debit Detail -
Debit Detail -
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN MENU
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OPENING TRIAL BALANC

(dalam rupiah)

NAMA AKUN
Cash In Bank
Petty Cash
Accounts Receivable
Allowance For Doubtful Debt
Merchandise Inventory
Supplies
Prepaid Rent
Prepaid Insurance
Stock Investments
Land
Building at Cost
Building Accumulated Depreciation
Vehicle at Cost
Vehicle Accumulated Depreciation
Equiptment at Cost
Equiptment Accumulated Depreciation
Credit Card
Accounts Payable
Accruad Expensses
PPN Outcome
PPN Income
Bank Mandiri Loan (KUK)
Common Stock
Retained Earning
Sales of Merchandise
Freight Collected
Late Fee Collected
Sales Discount
Cost of Goods Sold
Freight Paid
Purchase Discount
Advertising Expense
In Store Promotion Expenses
Utilyti Expenses
Telephone Expenses
Rent Expenses
Supplies Expenses
Maintenace and Repair Expenses
Bad Debt Expenses
Deprecication Expenses
Insurance Expenses
Late Fee Expenses
Wages & Salaries
Interest Income
Devident Income
Interest Expenses
Bank Service Charger
JUMLAH
MENU

OPENING TRIAL BALANCE

(dalam rupiah)

NO AKUN DEBIT KREDIT

11110 277,120,000
11120 5,000,000
11210 110,000,000
11220 7,200,000
11310 164,000,000
11320 13,600,000
11410 3,000,000
11420 8,000,000
12100 670,000,000
13100 570,000,000
13210 320,000,000
13220 30,500,000
13301 160,000,000
13302 10,000,000
13401 130,000,000
13402 43,000,000
21110 8,400,000
21210 154,000,000
21211 2,600,000
21310 147,400,000
21320 112,200,000
22100 200,000,000
31100 1,580,000,000
31200 125,500,000
41100 1,109,000,000
42100 15,000,000
42200 -
42300 17,000,000
51100 646,880,000
52000 2,440,000
53000 2,180,000
61100 25,000,000
61200 19,000,000
62100 16,400,000
62200 10,800,000
62300 25,000,000
62400 15,200,000
62500 18,000,000
62600 4,000,000
62700 27,500,000
62800 13,000,000
62900 -
63100 53,000,000
81000 7,500,000
82000 17,000,000
91000 8,140,000
92000 15,000,000
3,459,280,000 3,459,280,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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VENDOR LIST

(dalam rupiah)

No Vendor Name Code Address City

1 PT Asokasati V001 Jl. Rajawali 20, DenpaDenpasar
2 PT Bharata V002 Jl. T. Umar No.3Z DenDenpasar
3 PT Charaki V003 Jl. Diponegoro No 17,Denpasar
Amount
VENDOR LIST

(dalam rupiah)

Telephone Termin Invoice No. Invoice Date

(0361) 123 610 350 2/10 net 50 NPA-11 16 Nop 2019
(0361) 456 397 620 2/10 net 50 SIB13-11 25 Nop 2019
(0361) 789 300 560 2/10 net 50 FPC20-11 30 Nop 2019
Beginning
Balance
46000000
21000000
87000000
154000000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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CUSTOMER LIST

(dalam rupiah)

No Customer Name Code Address City

1 Toko Windari C001 Jl. Maruti 40X BadunBadung
2 Toko Bawana C002 Jl. Arjuna C/15 DenpaDenpasar
3 Toko Cemara C003 Jl. Pahlawan 3X, Tab Tabanan
4 Toko Adhira C004 Jl. Raya Batu Bulan Gianyar
Amount
 CUSTOMER LIST

(dalam rupiah)

Telephone Termin Invoice No. Invoice Date Beginning Balance

(0361) 428 987 1/10 net 30 F11-08 19 Nop 2019 43,000,000
(0361) 788 012 1/10 net 30 F11-11 25 Nop 2019 34,000,000
(0361) 228 456 1/10 net 30
(0361) 665 123 1/10 net 30 F11-12 30 Nop 2019 33,000,000
Amount 110,000,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
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INVENTORY LIST

(dalam rupiah)

No Product Name Product Code Measure Quantity Price/Unit

1 Accu-Check AU-N06 80 Rp 1,000,000
2 Oxone AU-N08 70 Rp 1,200,000
Amount
 Total
Rp 80,000,000
Rp 84,000,000
Rp 164,000,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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PURCHASE JOURNAL

(dalam rupiah)

Debit
Document
Date Description Ref Merchandise
Number
Inventory

### NPA2-12 PT Asokasati Rp 30,000,000

### L14-12 PT Bharata Rp 46,000,000
Jumlah Rp 76,000,000
Total Rp

RECAPITULATION OF
PURCHASE JOURNAL

Account
Account Name Debit
No.
Merchandise Invento 11310 Rp 76,000,000
Accounts Payable 21210
PPN Income 21320 Rp 7,600,000
Total Rp 83,600,000
 PURCHASE JOURNAL

(dalam rupiah)
Page:
Debit Credit
Other Other
PPN Income Account Account Payable Account
Amount
No. No.
Rp 3,000,000 Rp 33,000,000
Rp 4,600,000 Rp 50,600,000
Rp 7,600,000 Rp 83,600,000
83,600,000 Rp 83,600,000

ON OF
RNAL

Kredit

Rp 83,600,000

Rp 83,600,000
edit
Other
Amount

83,600,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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Debit

Document
Date Description Ref Account
Number
Receiveable

03 Desember 2019 F12-1 Toko Windari Rp 65,400,000

09 Desember 2019 F12-2 Toko Bawana Rp 30,220,000
14 Desember 2019 F12-3 Toko Cemara Rp 37,800,000
20 Desember 2019 F12-4 Toko Adhira Rp 47,000,000
Jumlah Rp 180,420,000
Total Rp

RECAPITULATION OF
SALES JOURNAL

Account
Account Name Debit
No.
Accounts Receivable 21210 Rp 180,420,000
Merchandise Inventory 11310
PPN Outcome 21310
Sales of Merchandise 41100
Freight Collected 42100
Cost of Goods Sold 51100 Rp 104,600,000
Total Rp 285,020,000
 SALES JOURNAL

(dalam rupiah)

Debit Credit
Other
Sales
Sales Of
Cost Of Goods Sold Account Of
Amount Service
No. Goods

Rp 38,000,000 Rp 59,000,000
Rp 17,600,000 Rp 27,200,000
Rp 22,000,000 Rp 34,000,000
Rp 27,000,000 Rp 42,000,000
Rp 104,600,000 Rp 162,200,000
285,020,000 Rp

ON OF
NAL

Kredit

Rp 104,600,000
Rp 16,220,000
Rp 162,200,000
Rp 2,000,000

Rp 285,020,000
 Page:
Credit
Other
PPN Outcome Merchandise Inventory Account
Amount
No.

Rp 5,900,000 Rp 38,000,000 42100 Rp 500,000

Rp 2,720,000 Rp 17,600,000 42100 Rp 300,000
Rp 3,400,000 Rp 22,000,000 42100 Rp 400,000
Rp 4,200,000 Rp 27,000,000 42100 Rp 800,000
Rp 16,220,000 Rp 104,600,000 Rp 2,000,000
285,020,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
Prodi : D4 Akuntansi Manajerial
MAIN MENU
C

Document
Date Description
Number

09 Desember 2019 BKK12-1 PT Charaki

10 Desember 2019 BKK12-2 PT Bharata
20 Desember 2019 BKK12-3 PT Asokasati
30 Desember 2019 BKK12-4 Bank Mandiri (Pelunasan Utang Credit Card)
31 Desember 2019 BKK12-5 Bank Mandiri(Angsuran Pinjaman)

31 Desember 2019 BKK12-6 Pengisian Kembali Kas Kecil

Jumlah
Total

RECAPITULATION OF
CASH PAYMENT JOURNAL

Account Name

Cash In Bank
Supplies
Credit Card
Accounts Payable
Accruad Expensses
Bank Mandiri Loan (KUK)
Purchase Discount
Late Fee Expenses
Advertising Expense
Maintenace and Repair Expenses
Interest Expenses
Total

Total
U
CASH PAYMENT JOURNAL

(dalam rupiah)

Debit
Other
Ref Purchase
Account Payable
Account No. Amount Discount

Rp 87,000,000 Rp 1,740,000
Rp 21,000,000
Rp 46,000,000 62900 Rp 460,000
21110 Rp 8,400,000
22100 Rp 18,000,000
91000 Rp 1,800,000
61000 Rp 900,000
11320 Rp 950,000
21211 Rp 750,000
21211 Rp 850,000
21211 Rp 600,000
62500 Rp 900,000

Rp 154,000,000 Rp 33,610,000 Rp 1,740,000

Rp 187,610,000 Rp

RECAPITULATION OF
ASH PAYMENT JOURNAL

Account
Debit Kredit
No.
11110 Rp 185,870,000
11320 Rp 950,000
21110 Rp 8,400,000
21210 Rp 154,000,000
21211 Rp 2,200,000
22100 Rp 18,000,000
53000 Rp 1,740,000
62900 Rp 460,000
61100 Rp 900,000
62500 Rp 900,000
91000 Rp 1,800,000
Rp 187,610,000 Rp 187,610,000
 Page:
Credit
Cash Other
Account
In Bank On Hand Amount
No.
Rp 85,260,000
Rp 21,000,000
Rp 46,460,000
Rp 8,400,000
Rp 19,800,000

Rp 4,950,000

Rp 185,870,000
187,610,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
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Document
Date Description Ref
Number

05 Desember 2019 BKM12-1 Toko Adhira

09 Desember 2019 NK12-1 Penjualan tunai (Toko Alikes

11 Desember 2019 BKM12-2 Penjualan aktiva tetap (vehic

12 Desember 2019 BKM12-3 Toko Bawana

Jumlah
Total

RECAPITULATION OF
CASH RECEIPT JOURNAL

Account
Account Name
No.
Cash In Bank 11110
Accounts Receiva 11210
Merchandise Inve 11310
Vehicle at Cost 13301
Vehicle Accumula 13302
PPN Outcome 21310
Sales of Merchand 41100
Freight Collected 42100
Sales Discount 42300
Cost of Goods Sol 51100
Gain/Loss Sales V 94000
Total
AIN
ENU
CASH RECEIPT JOURNAL

(dalam rupiah)

Debit
Cash Other
Sales
Discount Account
In Bank On Hand Amount
No.
Rp 32,670,000 Rp 330,000
Rp 30,710,000 51100 Rp 18,000,000

Rp 146,000,000 13302 Rp 10,000,000

94000 Rp 4,000,000
Rp 34,000,000
Rp 243,380,000 Rp 330,000 Rp 32,000,000
Rp 275,710,000

RECAPITULATION OF
CASH RECEIPT JOURNAL

Debit Kredit

Rp 243,380,000
Rp 67,000,000
Rp 18,000,000
Rp 160,000,000
Rp 10,000,000
Rp 2,760,000
Rp 27,600,000
Rp 350,000
Rp 330,000
Rp 18,000,000
Rp 4,000,000
Rp 275,710,000 Rp 275,710,000
 Page:
Credit
Other
Account Sales Of Sales of VAT
Receiveable Goods Service Out Account
No.
Rp 33,000,000
Rp 27,600,000 Rp 2,760,000 42100
11310
13301

Rp 34,000,000
Rp 67,000,000 Rp 27,600,000 Rp 2,760,000
Rp 275,710,00
 Other
Amount

Rp 350,000
Rp 18,000,000
Rp 160,000,000

Rp 178,350,000
275,710,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
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MEMORIAL JOURNAL

(Dalam Rupiah)
Pa
Document
Date Account Name Ref
Number
5 Desember 2019 BM12-1 Accounts Payable 21210
PPN Income 21320
Merchandise Inventory 11310
(Retur pembelian PTAsokasati)
Total

RECAPITULATION OF
CASH PAYMENT JOURNAL

Account
Account Name
No.
Accounts Payable 21210
PPN Income 21320
Merchandise Inventory 11310
Total
 Page:
Debit Credit

Rp 4,840,000
Rp 440,000
Rp 4,400,000

Rp 4,840,000 Rp 4,840,000

PITULATION OF
YMENT JOURNAL

Debit Kredit

Rp 4,840,000
Rp 440,000
Rp 4,400,000
Rp 4,840,000 Rp 4,840,000
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
Prodi : D4 Akuntansi Manajerial MENU
MEMORIAL JOURNAL

(Dalam Rupiah)
Page
Document
Date Account Name Ref Debit
Number
Total

RECAPITULATION OF
CASH PAYMENT JOURNAL

Account
Account Name Debit
No.

Total
 Page:
Credit
 LATION OF
ENT JOURNAL

Kredit
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
Prodi : D4 Akuntansi Manajerial MENU
GENERAL LEDGER

(dalam rupiah)

Acc Name: Cash In Bank

Date Description Ref Debit Credit
Opening Balance
Desember 31 Cash Payment JouCPJ-11 Rp 185,870,000
2019 31 Cash Receipt JourCRJ-11 Rp 243,380,000

Acc Name: Accounts Receivable

Date Description Ref Debit Credit
Opening Balance
Desember 31 Sales Journal SJ-11 Rp 180,420,000
2019 31 Cash Receipt JourCRJ-11 Rp 67,000,000

Acc Name: Merchandise Inventory

Date Description Ref Debit Credit
Opening Balance
Desember 31 Purchase Journal PJ-11 Rp 76,000,000
2019 31 Sales Journal SJ-11 Rp 104,600,000
31 Cash Receipt JourCRJ-11 Rp 18,000,000
31 Memo Journal MJ-11 Rp 4,400,000

Acc Name: Prepaid Rent

Date Description Ref Debit Credit
Opening Balance
Acc Name: Stock Investments
Date Description Ref Debit Credit
Opening Balance

Acc Name: Building at Cost

Date Description Ref Debit Credit
Opening Balance

Acc Name: Vehicle at Cost

Date Description Ref Debit Credit
Opening Balance
Desember 31 Cash Receipt JourCRJ-11 Rp 160,000,000
2019

Acc Name: Equiptment at Cost

Date Description Ref Debit Credit
Opening Balance

Acc Name: Credit Card

Date Description Ref Debit Credit
 Opening Balance
Desember 31 Cash Payment JouCPJ-11 Rp 8,400,000
2019

Acc Name: Accruad Expensses

Date Description Ref Debit Credit
Opening Balance
Cash Payment JouCPJ-11 Rp 2,200,000

Acc Name: PPN Payable

Date Description Ref Debit Credit
Opening Balance

Acc Name: PPN Income

Date Description Ref Debit Credit
Opening Balance
Desember 31 Purchase Journal PJ-11 Rp 7,600,000
2019 31 Memo Journal MJ-11 Rp 440,000

Acc Name: Common Stock

Date Description Ref Debit Credit
Opening Balance
Acc Name: Sales of Merchandise
Date Description Ref Debit Credit
Opening Balance
Desember 31 Sales Journal SJ-11 Rp 162,200,000
2019 31 Cash Receipt JourCRJ-11 Rp 27,600,000

Acc Name: Late Fee Collected

Date Description Ref Debit Credit
Opening Balance

Acc Name: Cost of Goods Sold

Date Description Ref Debit Credit
Opening Balance
Desember 31 Sales Journal SJ-11 Rp 104,600,000
2019 31 Cash Receipt JourCRJ-11 Rp 18,000,000

Acc Name: Purchase Discount

Date Description Ref Debit Credit
Opening Balance
Desember 31 Cash Payment JouCPJ-11 Rp 1,740,000
2019

Acc Name: In Store Promotion Expenses

Date Description Ref Debit Credit
Opening Balance
Acc Name: Telephone Expenses
Date Description Ref Debit Credit
Opening Balance

Acc Name: Supplies Expenses

Date Description Ref Debit Credit
Opening Balance

Acc Name: Bad Debt Expenses

Date Description Ref Debit Credit
Opening Balance

Acc Name: Insurance Expenses

Date Description Ref Debit Credit
Opening Balance

Acc Name: Wages & Salaries

 Date Description Ref Debit Credit
Opening Balance

Balance

Acc Name: Devident Income

Date Description Ref Debit Credit
Opening Balance

Acc Name: Bank Service Charger

Date Description Ref Debit Credit
Opening Balance

Acc Name: Gain/Loss Sales Vehicle

Date Description Ref Debit Credit
Desember 31 Cash Receipt Journal Rp 4,000,000
2019
R

Account No: 11110 Acc Name: Petty Cash

Balance
Date Description
Debit Credit
Rp 277,120,000 Opening Balance
Rp 91,250,000
Rp 334,630,000

Account No: 11210 Acc Name: Allowance For Doubtful Debt

Balance
Date Description
Debit Credit
110,000,000 Opening Balance
Rp 290,420,000
Rp 223,420,000

Account No: 11310 Acc Name: Supplies

Balance
Date Description
Debit Credit
Rp 164,000,000 Opening Balance
Rp 240,000,000 Desember 31 Cash Payment Jour
Rp 135,400,000 2019
Rp 117,400,000
Rp 113,000,000

Account No: 11410 Acc Name: Prepaid Insurance

Balance
Date Description
Debit Credit
Rp 3,000,000 Opening Balance
 Balance

Account No: 12100 Acc Name: Land

Balance
Date Description
Debit Credit
Rp 670,000,000 Opening Balance

Account No: 13210 Acc Name: Building Accumulated Deprec

Balance
Date Description
Debit Credit
Rp 320,000,000 Opening Balance

Account No: 13301 Acc Name: Vehicle Accumulated Depreci

Balance
Date Description
Debit Credit
Rp 160,000,000 Opening Balance
Rp - Desember 31 Cash Receipt Jour
2019

Account No: 13401 Acc Name: Equiptment Accumulated Dep

Balance
Date Description
Debit Credit
Rp 130,000,000 Opening Balance

Account No: 21110 Acc Name: Accounts Payable

Balance
Date Description
Debit Credit
 Rp 8,400,000 Saldo
Rp - Purchase Journal
Cash Payment Jour
Memorial Journal

Account No: 21211 Acc Name: Income Tax Payable

Balance
Date Description
Debit Credit
Rp 2,600,000 Opening Balance
Rp 400,000

Account No: 21213 Acc Name: PPN Outcome

Balance
Date Description
Debit Credit
Opening Balance
Desember 31 Sales Journal
2019 31 Cash Receipt Jour

Account No: 21320 Acc Name: Bank Mandiri Loan (KUK)

Balance
Date Description
Debit Credit
Rp 112,200,000 Opening Balance
Rp 119,800,000 Desember Rp 31 Cash Payment Jou
Rp 119,360,000 2019

Account No: 31100 Acc Name: Retained Earning

Balance
Date Description
Debit Credit
Rp 1,580,000,000 Opening Balance
Account No: 41100 Acc Name: Freight Collected
Balance
Date Description
Debit Credit
Rp 1,109,000,000 Opening Balance
Rp 1,271,200,000 Desember 31 Sales Journal
Rp 1,298,800,000 2019 31 Cash Receipt Journ

Account No: 42200 Acc Name: Sales Discount

Balance
Date Description
Debit Credit
Opening Balance
Desember 31 Cash Receipt Journal
2019

Account No: 51100 Acc Name: Freight Paid

Balance
Date Description
Debit Credit
Rp 646,880,000 Opening Balance
Rp 751,480,000
Rp 769,480,000

Account No: 53000 Acc Name: Advertising Expense

Balance
Date Description
Debit Credit
Rp 2,180,000 Opening Balance
Rp 3,920,000 Desember 31 Cash Payment Jour
2019

Account No: 61200 Acc Name: Utilyti Expenses

Balance
Date Description
Debit Credit
Rp 19,000,000 Opening Balance
Account No: 62200 Acc Name: Rent Expenses
Balance
Date Description
Debit Credit
Rp10,800,000 Opening Balance

Account No: 62400 Acc Name: Maintenace and Repair Expen

Balance
Date Description
Debit Credit
Rp 15,200,000 Opening Balance
Desember 31 Cash Payment Journal
2019

Account No: 62600 Acc Name: Deprecication Expenses

Balance
Date Description
Debit Credit
Rp 4,000,000 Opening Balance

Account No: 62800 Acc Name: Late Fee Expenses

Balance
Date Description
Debit Credit
Rp 13,000,000 Opening Balance
Desember 31 Cash Payment Journal
2019

Account No: 63100 Acc Name: Interest Income

 Balance
Date Description
Debit Credit
Rp 53,000,000 Opening Balance

Balance

Account No: 82000 Acc Name: Interest Expenses

Balance
Date Description
Debit Credit
Rp 17,000,000 Opening Balance
Desember 31 Cash Payment Jour
2019

Account No: 92000 Acc Name: Income Tax Expenses

Balance
Date Description
Debit Credit
Rp 15,000,000 Opening Balance

Account No: 94000 Acc Name: Income Summary

Balance
Date Description
Debit Credit
Rp 4,000,000 Opening Balance
 Account No:
Balance
Ref Debit Credit
Debit
Rp 5,000,000

nce For Doubtful Debt Account No:

Balance
Ref Debit Credit
Debit

Account No:
Balance
Ref Debit Credit
Debit
Rp 13,600,000
CPJ-11 Rp 950,000 Rp 14,550,000

Account No:
Balance
Ref Debit Credit
Debit
Rp 8,000,000
 Account No:
Balance
Ref Debit Credit
Debit
Rp 570,000,000

g Accumulated Depreciation Account No:

Balance
Ref Debit Credit
Debit

Accumulated Depreciation Account No:

Balance
Ref Debit Credit
Debit
ng Balance
CRJ-11 Rp 10,000,000

ment Accumulated Depreciation Account No:

Balance
Ref Debit Credit
Debit
ng Balance

Account No:
Balance
Ref Debit Credit
Debit
 PJ-11 Rp 83,600,000
CPJ-11 Rp 154,000,000
MJ-11 Rp 4,840,000

Tax Payable Account No:

Balance
Ref Debit Credit
Debit

Account No:
Balance
Ref Debit Credit
Debit
ng Balance
SJ-11 Rp 16,220,000
CRJ-11 Rp 2,760,000

Mandiri Loan (KUK) Account No:

Balance
Ref Debit Credit
Debit
ng Balance
CPJ-11 Rp 18,000,000

Account No:
Balance
Ref Debit Credit
Debit
ng Balance
 Account No:
Balance
Ref Debit Credit
Debit

SJ-11 Rp 2,000,000
CRJ-11 Rp 350,000

Account No:
Balance
Ref Debit Credit
Debit
Rp 17,000,000
eceipt Journal Rp 330,000 Rp 17,330,000

Account No:
Balance
Ref Debit Credit
Debit
Rp 2,440,000

sing Expense Account No:

Balance
Ref Debit Credit
Debit
Rp 25,000,000
CPJ-11 Rp 900,000 Rp 25,900,000

Account No:
Balance
Ref Debit Credit
Debit
Rp16,400,000
 Account No:
Balance
Ref Debit Credit
Debit
Rp 25,000,000

nace and Repair Expenses Account No:

Balance
Ref Debit Credit
Debit
Rp 18,000,000
ayment Journal Rp 900,000 Rp 18,900,000

ication Expenses Account No:

Balance
Ref Debit Credit
Debit
Rp 27,500,000

e Expenses Account No:

Balance
Ref Debit Credit
Debit

ayment Journal Rp 460,000 Rp 460,000

Account No:
 Balance
Ref Debit Credit
Debit

Account No:
Balance
Ref Debit Credit
Debit
Rp 8,140,000
CPJ-11 Rp 1,800,000 Rp 9,940,000

Tax Expenses Account No:

Balance
Ref Debit Credit
Debit

Account No:
Balance
Ref Debit Credit
Debit
 11120
Balance
Credit

11220
Balance
Credit
Rp 7,200,000

11320
Balance
Credit

11420
Balance
Credit
 13100
Balance
Credit

13220
Balance
Credit
Rp 30,500,000

13302
Balance
Credit
Rp 10,000,000
Rp -

13402
Balance
Credit
Rp 43,000,000

21210
Balance
Credit
 Rp 154,000,000
Rp 237,600,000
Rp 83,600,000
Rp 78,760,000

21212
Balance
Credit

21310
Balance
Credit
Rp 147,400,000
Rp 163,620,000
Rp 166,380,000

22100
Balance
Credit
Rp 200,000,000
Rp 182,000,000

31200
Balance
Credit
Rp 125,500,000
 42100
Balance
Credit
Rp 15,000,000
Rp 17,000,000
Rp 17,350,000

42300
Balance
Credit

52000
Balance
Credit

61100
Balance
Credit

62100
Balance
Credit
 62300
Balance
Credit

62500
Balance
Credit

62700
Balance
Credit

62900
Balance
Credit

81000
Balance
Credit
Rp 7,500,000

91000
Balance
Credit

93000
Balance
Credit

31300
Balance
Credit
Nama : Ni Made Indah Setyadewi
Nim : 2115644033
Kelas : 2C
MAIN
Prodi : D4 Akuntansi Manajerial MENU
TRIAL BALANCE

(Dalam Rupiah)

NAMA AKUN NO AKUN DEBIT KREDIT

Cash In Bank 11110 334,630,000
Petty Cash 11120 5,000,000
Accounts Receivable 11210 223,420,000
Allowance For Doubtful Debt 11220 7,200,000
Merchandise Inventory 11310 113,000,000
Supplies 11320 14,550,000
Prepaid Rent 11410 3,000,000
Prepaid Insurance 11420 8,000,000
Stock Investments 12100 670,000,000
Land 13100 570,000,000
Building at Cost 13210 320,000,000
Building Accumulated Depreciation 13220 30,500,000
Vehicle at Cost 13301
Vehicle Accumulated Depreciation 13302
Equiptment at Cost 13401 130,000,000
Equiptment Accumulated Depreciation 13402 43,000,000
Credit Card 21110
Accounts Payable 21210 78,760,000
Accruad Expensses 21211 400,000
Income Tax Payable 21212
PPN Payable 21213 \
PPN Outcome 21310 166,380,000
PPN Income 21320 119,360,000
Bank Mandiri Loan (KUK) 22100 182,000,000
Common Stock 31100 1,580,000,000
Retained Earning 38000 125,500,000
Common Stock 31300
Sales of Merchandise 41100 1,298,800,000
Freight Collected 42100 17,350,000
Late Fee Collected 42200
Sales Discount 42300 17,330,000
Cost of Goods Sold 51100 769,480,000
Freight Paid 52000 2,440,000
Purchase Discount 53000 3,920,000
Advertising Expense 61100 25,900,000
In Store Promotion Expenses 61200 19,000,000
Utilyti Expenses 62100 16,400,000
Telephone Expenses 62200 10,800,000
Rent Expenses 62300 25,000,000
Supplies Expenses 62400 15,200,000
Maintenace and Repair Expenses 62500 18,900,000
Bad Debt Expenses 62600 4,000,000
Deprecication Expenses 62700 27,500,000
Insurance Expenses 62800 13,000,000
Late Fee Expenses 62900 460,000
Wages & Salaries 63100 53,000,000
Interest Income 81000 7,500,000
Devident Income 82000 17,000,000
Interest Expenses 91000 9,940,000 -
Bank Service Charger 92000 15,000,000
Income Tax Expenses 93000 -
Building at Cost 13210 4,000,000
TOTAL 3,558,310,000 3,558,310,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU

No Neraca Saldo
Nama Akun
Akun Debit Kredit
11110 Cash In Bank Rp 334,630,000
11120 Petty Cash Rp 5,000,000
11210 Accounts Receivable Rp 223,420,000
11220 Allowance For Doubtful Debt Rp 7,200,000
11310 Merchandise Inventory Rp 113,000,000
11320 Supplies Rp 14,550,000
11410 Prepaid Rent Rp 3,000,000
11420 Prepaid Insurance Rp 8,000,000
12100 Stock Investments Rp 670,000,000
13100 Land Rp 570,000,000
13210 Building at Cost Rp 320,000,000
13220 Building Accumulated Depreciation Rp 30,500,000
13301 Vehicle at Cost Rp -
13302 Vehicle Accumulated Depreciation Rp -
13401 Equiptment at Cost Rp 130,000,000
13402 Equiptment Accumulated Depreciation Rp 43,000,000
21110 Credit Card Rp -
21210 Accounts Payable Rp 78,760,000
21211 Accruad Expensses Rp 400,000
21212 Income Tax Payable
21213 PPN Payable
21310 PPN Outcome Rp 166,380,000
21320 PPN Income Rp 119,360,000
22100 Bank Mandiri Loan (KUK) Rp 182,000,000
31100 Common Stock Rp 1,580,000,000
38000 Retained Earning Rp 125,500,000
31300 Income Sumarry
41100 Sales of Merchandise Rp 1,298,800,000
42100 Freight Collected Rp 17,350,000
42200 Late Fee Collected
42300 Sales Discount 17,330,000
51100 Cost of Goods Sold 769,480,000
52000 Freight Paid 2,440,000
53000 Purchase Discount Rp 3,920,000
61100 Advertising Expense 25,900,000
61200 In Store Promotion Expenses 19,000,000
62100 Utilyti Expenses 16,400,000
62200 Telephone Expenses 10,800,000
62300 Rent Expenses 25,000,000
62400 Supplies Expenses 15,200,000
62500 Maintenace and Repair Expenses 18,900,000
62600 Bad Debt Expenses 4,000,000
62700 Deprecication Expenses 27,500,000
62800 Insurance Expenses 13,000,000
62900 Late Fee Expenses 460,000
63100 Wages & Salaries 53,000,000
81000 Interest Income Rp 7,500,000
82000 Devident Income Rp 17,000,000
91000 Interest Expenses 9,940,000
92000 Bank Service Charger 15,000,000
93000 Income Tax Expenses
94000 Gain/Loss Sales Vehicle 4,000,000
AMOUNT 3,558,310,000 3,558,310,000
 WORKSHEET
Periode 31 Desember
(dalam rupiah)

Penyesuaian NS_Penyesuaian
Debit Kredit Debit Kredit
Rp 334,630,000
Rp 5,000,000
Rp 223,420,000
Rp 7,200,000
Rp 113,000,000
Rp 11,550,000 Rp 3,000,000
Rp 3,000,000
Rp 1,500,000 Rp 6,500,000
Rp 670,000,000
Rp 570,000,000
Rp 320,000,000
Rp 1,000,000 Rp 31,500,000
Rp -
Rp -
Rp 130,000,000
Rp 800,000 Rp 43,800,000
Rp -
Rp 78,760,000
Rp 400,000
Rp 6,580,750 Rp 6,580,750
Rp 47,020,000 Rp 47,020,000
Rp 166,380,000
Rp 119,360,000
Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000

Rp 1,298,800,000
Rp 17,350,000

17,330,000
769,480,000
 2,440,000
Rp 3,920,000
25,900,000
19,000,000
16,400,000
10,800,000
25,000,000
Rp 11,550,000 Rp 26,750,000
18,900,000
4,000,000
Rp 1,800,000 Rp 29,300,000
Rp 1,500,000.00 Rp 14,500,000
460,000
53,000,000
Rp 7,500,000
Rp 17,000,000
9,940,000
15,000,000
Rp 6,580,750.00 Rp 6,580,750.00
4,000,000
187,810,750 187,810,750 3,447,330,750 3,447,330,750
 Laba Rugi Posisi Keuangan
Debit Kredit Debit Kredit
Rp 334,630,000
Rp 5,000,000
Rp 223,420,000
Rp 7,200,000
Rp 113,000,000
Rp 3,000,000
Rp 3,000,000
Rp 6,500,000
Rp 670,000,000
Rp 570,000,000
Rp 320,000,000
Rp 30,500,000
Rp -
Rp -
Rp 130,000,000
Rp 43,800,000
Rp -
Rp 78,760,000
Rp 400,000
Rp 6,580,750
Rp 47,020,000

Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000

Rp 1,298,800,000
Rp 17,350,000

17,330,000
769,480,000
 2,440,000
Rp 3,920,000
25,900,000
19,000,000
16,400,000
10,800,000
25,000,000
Rp 26,750,000
18,900,000
4,000,000
Rp 29,300,000
Rp 14,500,000
460,000
53,000,000
Rp 7,500,000
Rp 17,000,000
9,940,000
15,000,000
Rp 6,580,750.00
4,000,000
1,068,780,750 1,344,570,000 2,378,550,000 2,101,760,750
275,789,250 276,789,250
1,344,570,000 1,344,570,000 2,378,550,000 2,378,550,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
ACCOUNT PAYABLE CARD
Periode 31 Desember
(dalam rupiah)

Vendor Name : PT Asokasati

Vendor Code :V001
Date Description Debit
Desember 1 Opening Balance
2019 5 Purchase
5 Purchase Retur Rp 4,840,000
20 Cash Payment Rp 46,000,000
Balance

Vendor Name : PT Bharata

Vendor Code : V002
Date Description Debit
Desember 1 Opening Balance
2019 10 Cash Payment Rp 21,000,000
13 Purchase

Balance

Vendor Name :PT Charaki

Vendor Code : V003
Date Description Debit
Desember 1 Opening Balance
2019 9 Cash Payment Rp 87,000,000

Balance
 MAIN
MENU
BLE CARD
ember
ah)

Address : JL,Rajawali,20,Denpasar
City :Denpasar
Credit Balance
Rp 46,000,000
Rp 33,000,000 Rp 79,000,000
Rp 74,160,000
Rp 28,160,000
Rp 28,160,000

Address :Jl. T. Umar No.3Z Denpasar

City : Denpasar
Credit Balance
Rp 21,000,000
Rp -
Rp 50,600,000 Rp 50,600,000

Rp 50,600,000

Address :Jl. Diponegoro No 17, Denpasar

City: Denpasar
Credit Balance
Rp 87,000,000
Rp -

Rp -
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
ACCOUNT RECEIVEABLE CARD
Periode 31 Desember
(dalam rupiah)

Customer Name : Toko Windari

Customer Code : C001
Date Description Debit Credit
Desember 1 Opening Balance
2019 3 Sales Rp 65,400,000

Balance

Customer Name : Toko Bhawana

Customer Code :C002
Date Description Debit Credit
Desember 1 Opening Balance
2019 9 Sales Rp 30,220,000
12 Cash Receipt Rp 34,000,000
Balance

Customer Name :Toko Cemara

Customer Code :C003
Date Description Debit Credit
Desember 1 Opening Balance
2019 14 Sales Rp 37,800,000

Balance

Customer Name :Toko Adhira

Customer Code :C004
Date Description Debit Credit
Desember 1 Opening Balance
2019 5 Cash Receipt Rp 33,000,000
20 Sales Rp 47,000,000
Balance
MAIN
MENU
ARD

Address :Jl. Maruti 40X Badung

City: Badung
Balance
Rp 43,000,000
Rp 108,400,000

Rp 108,400,000

Address:Jl. Arjuna C/15 Denpasar

City:Denpasar
Balance
Rp 34,000,000
Rp 64,220,000
Rp 30,220,000
Rp 30,220,000

Address :Jl. Pahlawan 3X, Tabanan

City :Tabanan
Balance
Rp -
Rp 37,800,000

Rp 37,800,000

Address :Jl. Raya Batu Bulan 20C, Gianyar

City :Tabanan
Balance
Rp 33,000,000
Rp -
Rp 47,000,000
Rp 47,000,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
INVENTORY CARD
Periode 31 Desember
(dalam rupiah)
Product Name :Accu-Check
Product Code :AU-N06
IN OUT
Date Description
Amount Price/Unit Total Amount
Desember 1 Opening Balance
2019 3 Sales 20
5 Purchase 18 Rp 1,000,000 Rp 18,000,000
5 Purchase Retur 2
9 Sales 8
9 Sales(Cash) 6
13 Purcahse 22 Rp 1,000,000 Rp 22,000,000
14 Sales 10
20 Sales 15

Product Name :Oxone

Product Code :AU-N08
IN OUT
Date Description
Amount Price/Unit Total Amount
Desember 1 Opening Balance
2019 3 Sales 15
5 Purchase 10 Rp 1,200,000 Rp 12,000,000
5 Purchase Retur 2
9 Sales 8
9 Sales(Cash) 10
13 Purcahse 20 Rp 1,200,000 Rp 24,000,000
14 Sales 10
20 Sales 10
VENTORY CARD
riode 31 Desember
(dalam rupiah)
Product Type :
Wherhouse :
OUT BALANCE
Price/Unit Total Amount Price/Unit Total
80 Rp 1,000,000 Rp 80,000,000
Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
78 Rp 1,000,000 Rp 78,000,000
Rp 1,000,000 Rp 2,000,000 76 Rp 1,000,000 Rp 76,000,000
Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
84 Rp 1,000,000 Rp 84,000,000
Rp 1,000,000 Rp 10,000,000 74 Rp 1,000,000 Rp 74,000,000
Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000

Product Type :
Wherhouse :
OUT BALANCE
Price/Unit Total Amount Price/Unit Total
70 Rp 1,200,000 Rp 84,000,000
Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000 Rp 66,000,000
65 Rp 1,200,000 Rp 78,000,000
Rp 1,200,000 Rp 2,400,000 63 Rp 1,200,000 Rp 75,600,000
Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
65 Rp 1,200,000 Rp 78,000,000
Rp 1,200,000 Rp 12,000,000 55 Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
LIST OF ACCOUNT PAYABLE TO VENDOR
Periode 31 Desember
(dalam rupiah)

No Vendor Name Code Debit Credit

1 PT Asokasati V001 Rp 28,160,000
2 PT Bharata V002 Rp 50,600,000
3 PT Charaki V003 Rp -

Amount
 Balance
Rp 28,160,000
Rp 78,760,000
Rp 78,760,000

Rp 78,760,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
LIST OF ACCOUNT RECEIVABLE TO CUSTOMERS
Periode 31 Desember
(dalam rupiah)

No Customer Name Code Debit Credit

1 Toko Windari C001 Rp 108,400,000
2 Toko Bawana C002 Rp 30,220,000
3 Toko Cemara C003 Rp 37,800,000
4 Toko Adhira C004 Rp 47,000,000

Amount
RS

Balance
Rp 108,400,000
Rp 138,620,000
Rp 176,420,000
Rp 223,420,000

Rp 223,420,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
DAFTAR PERSEDIAAN BARANG DAGANGAN
Periode 31 Desember
(dalam rupiah)

No Product Name Product Code Measure Quantity

1 Accu-Check AU-N06 59
2 Oxone AU-N08 45

Amount 104
GANGAN

Price/Unit Total
Rp 1,000,000 Rp 59,000,000
Rp 1,200,000 Rp 54,000,000

Rp 113,000,000
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
ADJUSTMENT JOURNAL
Periode 31 Desember
(Dalam Rupiah)
Page:
Document
Date Account Name Ref Debit Credit
Number

Total

RECAPITULATION OF
ADJUSTMENT JOURNAL

Account
Account Name Debit Kredit
No.
Total
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
INCOME STATEMENT
Periode 31 Desember
(dalam rupiah)

Note Desember 2019

Revenues
41100 Sales of Merchandise 1,298,800,000
42100 Freight Collected 17,350,000
42300 Sales Discount - 17,330,000
Net Sales 1,298,820,000
Total Revenues 1,298,820,000

Cost Of Goods Sols

51100 Cost of Goods Sold 769,480,000
52000 Freight Paid 2,440,000
53000 Purchase Discount - 3,920,000
Cost Of Sales 768,000,000
Gross Of Fit 530,820,000

Operating Expense
61100 Advertising Expense 25,900,000
61200 In Store Promotion Expenses 19,000,000
62100 Utilyti Expenses 16,400,000
62200 Telephone Expenses 10,800,000
62300 Rent Expenses 25,000,000
62400 Supplies Expenses 26,750,000
62500 Maintenace and Repair Expenses 18,900,000
62600 Bad Debt Expenses 4,000,000
62700 Deprecication Expenses 29,300,000
62800 Insurance Expenses 14,500,000
62900 Late Fee Expenses 460,000
63100 Wages & Salaries 53,000,000
Total Operating Expense 244,010,000
Net Profit Operating 286,810,000

Other Revenues and Gains

81000 Interest Income 7,500,000
82000 Devident Income 17,000,000
Total Revenues and Gains 24,500,000

Other Expenses and Losses

91000 Interest Expenses 9,940,000
92000 Bank Service Charger 15,000,000
94000 Gain/Loss Sales Vehicle 4,000,000
28,940,000

Non Operating Loss - 4,440,000

Earning Before Tax 282,370,000
93000 Income Tax Expenses 6,580,750
Earning/Nett Income 275,789,250
MAIN
MENU

Nopember 2019
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
OTHER COMPREHENSIVE INCOME
Periode 31 Desember
(dalam rupiah)

Note Desember 2019 Nopember 2019

Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
CHANGE OF EQUITY STATEMENT
Periode 31 Desember 2019
(dalam rupiah)

Additional Paid in
Description Note Commond Stock Retained Earning
Capital

Balance at 1 Desember 2019 1,580,000,000 125,500,000

Issue Share Capital

Net Income 275,789,250
Deviden

Balance at 31 Desember 2019 1,580,000,000 401,289,250

 Total

1,705,500,000

275,789,250

1,981,289,250
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
FINANCIAL POSITION REPORT

(dalam rupiah)

Note 31 Desember 2019

Assets
Current Assets
11110 Cash In Bank 334,630,000
11120 Petty Cash 5,000,000
11210 Accounts Receivable 223,420,000
11220 Allowance For Doubtful Debt - 7,200,000
11310 Merchandise Inventory 113,000,000
11320 Supplies 3,000,000
11410 Prepaid Rent 3,000,000
11420 Prepaid Insurance 6,500,000
12100 Stock Investments 670,000,000
Total Current Assets 1,351,350,000

Fixed Assets
13100 Land 570,000,000
13210 Building at Cost 320,000,000
13220 Building Accumulated Depreciation - 31,500,000
13301 Vehicle at Cost -
13302 Vehicle Accumulated Depreciation -
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depreciation - 43,800,000
Total fixed Assets 944,700,000
Total Asset 2,296,050,000

Current Liabilities
21210 Accounts Payable 78,760,000
21211 Accruad Expensses 400,000
21212 Income Tax Payable 6,580,750
21213 PPN Payable 47,020,000
Total Current Liabilities 132,760,750

Long Term Liabilities

22100 Bank Mandiri Loan (KUK) 182,000,000
Total Long Term Liabilities 182,000,000
 Total Liabilities 314,760,750

Equity
31100 Common Stock 1,981,289,250
Total Equity 1,981,289,250

Total Liabilities & Equity 2,296,050,000

IN
NU

31 Nopember 2019
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
CASH FLOW STATEMENT

(dalam rupiah)

Note Desember 2019 Nopember 2019

Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
CLOSING JOURNAL

(dalam rupiah)

Document
Date Account Name Ref Debit
Number

Total

RECAPITULATION OF
CLOSING JOURNAL

(dalam rupiah)
 Account
Account Name Debit
No.

Total
 Credit

ION OF
URNAL

ah)
Kredit
Nama :Ni Made Indah Setyadewi
NIM
Kelas
:2115644033
:2C
MAIN
Prodi :Akuntansi Manajerial MENU
CLOSING TRIAL BALANCE

(dalam rupiah)

NAMA AKUN NO AKUN DEBIT KREDIT

TOTAL