PT AGUSTA TRIJAYA

DAFTAR SALDO PIUTANG

PER 30 SEPTEMBER 2019
No. Nama Pelanggan Termin No. Faktur Tanggal Jumlah
C001 Toko Jaya Sakti 2/10,n/30 FPJ09-4 9/25/2019 Rp 58,190,000.00
C002 Toko Harmonis 2/10,n/30 FPJ09-1 9/12/2020 Rp 58,828,000.00
C003 Toko ATK Laras 2/10,n/30 FPJ09-2 9/16/2021 Rp 77,253,000.00
C004 Toko Buku Jani 2/10,n/30 FPJ09-3 9/19/2022 Rp 54,780,000.00
C005 Toko Sina Mulia 2/10,n/30 FPJ09-5 9/28/2023 Rp 54,230,000.00
Jumlah Rp 303,281,000.00

No. Nama Pelanggan Termin No. Faktur Tanggal Jumlah

5001 PT Zidan Teknik 3/10,n/30 F.1176 9/8/2019 Rp 82,093,000.00
5001 PT Zidan Teknik 3/10,n/30 F.1185 9/22/2019 Rp 80,190,000.00
5002 PT Kikayu Global 3/10,n/30 F.1180 9/10/2019 Rp 99,330,000.00
5003 PT Zidan Teknik 3/10,n/30 F.1199 9/28/2019 Rp 83,600,000.00
Jumlah Rp 345,213,000.00
Rp 1,163,800.00
 PT AGUSTA TRIJAYA
DAFTAR PERSEDIAAN BARANG DAGANG
PER 30 SEPTEMBER 2019
No. Kode Nama Barang Kuantitas Harga Beli/Unit Jumlah
1 A-10 Printer PH 20 Rp 1,690,000.00 Rp 33,800,000.00
2 A-20 Tinta Printer 80 Rp 75,000.00 Rp 6,000,000.00
3 B-10 Filing Cabinet 15 Rp 1,600,000.00 Rp 24,000,000.00
4 C-10 Alat Hitung Uang 30 Rp 1,100,000.00 Rp 33,000,000.00
5 C-20 Kalkulator Casio 120 Rp 150,000.00 Rp 18,000,000.00
6 C-30 Kalkulator Citizen 120 Rp 120,000.00 Rp 14,400,000.00
7 D-10 Mesin Penghancur Kertas 15 Rp 4,600,000.00 Rp 69,000,000.00
8 D-20 Mesin Absensi 48 Rp 570,000.00 Rp 27,360,000.00
9 D-30 Mesin Faksimile 35 Rp 1,490,000.00 Rp 52,150,000.00
Jumlah Rp 277,710,000.00
 PT AGUSTA TRIJAYA
DAFTAR ASET TETAP
Nama Aset Harga Tgl. Tgl. Umur
No.
Tetap Perolehan Pembelian Pemakaian Ekonomis
1 Tanah Rp 500,000,000.00 8/31/2007 8/31/2007
2 Bangunan Rp 600,000,000.00 12/1/2007 12/1/2007 20 Tahun
3 Peralatan Rp 180,000,000.00 3/1/2017 3/1/2017 8 Tahun
 Penyusutan/
Tahun

Rp 30,000,000.00
Rp 22,500,000.00
 PT AGUSTA TRIJAYA
Trial Balance/Neraca Saldo
PER 30 SEPTEMBER 2019
Account
Account Name Debit Credit
Number
11101 Cash In Bank Rp 700,769,500.00
11102 Petty Cash Rp 10,000,000.00
11201 Accounts Receivable Rp 303,281,000.00
11202 Allowance For Doubtful Debt Rp 4,110,000.00
11300 Merchandise Inventory Rp 277,710,000.00
11400 Store Supplies Rp 22,500,000.00
11500 Prepaid Insurance Rp 18,000,000.00
11600 Prepaid Advertising Rp 72,000,000.00
11700 VAT Income
12100 Land Rp 500,000,000.00
12201 Building Rp 600,000,000.00
12202 Accum. Dep. Building Rp 355,000,000.00
12301 Equitment Rp 180,000,000.00
12302 Accum. Dep. Equitment Rp 58,125,000.00
21100 Accounts Payable Rp 345,213,000.00
21200 Accrued Expense Rp 1,200,000.00
21300 Income Tax Payable Rp 1,825,500.00
21400 Wages and Salaries Payable Rp 13,750,000.00
21500 VAT Outcome
21600 VAT Payable Rp 6,573,000.00
22100 Bank's Loan Rp 400,000,000.00
31100 Tsania's Capital Rp 1,000,000,000.00
31200 Tsania's Drawing Rp 100,000,000.00
31300 Hariyanto's Capital Rp 1,000,000,000.00
31400 Hariyanto's Drawing Rp 75,000,000.00
41100 Sales of Merchandise Rp 3,280,000,000.00
41200 Sales Return Rp 15,000,000.00
41300 Sales Discount Rp 25,000,000.00
51100 Purchase Rp 2,885,000,000.00
51200 Cost of Good Sold
51300 Freight Paid Rp 6,000,000.00
51400 Purchase Discount Rp 16,000,000.00
61100 Rent Expense Rp 22,500,000.00
61200 Telp. And Elect. Expense Rp 15,450,000.00
61300 Store Supplies Expense Rp 22,450,000.00
61400 Bad Debt Expense Rp 8,500,000.00
61500 Deprecition Expense Rp 413,125,000.00
61600 Insurance Expense Rp 6,000,000.00
61700 Rent Expense
61800 Wages And Salaries Expense Rp 145,500,000.00
69000 Other Operationg Expense Rp 26,000,000.00
81100 Interest Revenue Rp 17,300,000.00
91100 Interest Expense Rp 18,000,000.00
91200 Bank Service Charge Rp 3,600,000.00
91300 Income Tax Expense Rp 27,711,000.00
TOTAL Rp 6,499,096,500.00 Rp 6,499,096,500.00
 PT AGUSTA TRIJAYA
CASH RECEIPT JOURNAL
PER 30 SEPTEMBER 2019
(In Rupiah)
Debit
Evidence
Date Description Sales Discount
Number Cash In Bank (11101)
(41300)
2019 4 BKM10-01 Toko Jaya Sakti Rp 57,026,200.00 Rp 1,163,800.00
OKT 9 BKM10-02 Toko Harmonis Rp 58,828,000.00
12 NK10-01 Pelanggan tunai Rp 357,500.00
13 NK10-02 Pelanggan tunai Rp 12,375,000.00
15 BKM10-03 Toko ATK Laras Rp 77,253,000.00
18 BKM10-04 Toko Buku Jani Rp 54,780,000.00
22 NK10-03 Pelanggan tunai Rp 330,000.00
28 BKM10-06 Toko Sinar Mulia Rp 54,230,000.00

Total Rp 315,179,700.00 Rp 1,163,800.00

RECAPITU
DEBIT
ACC. NO
11101
41300

TOTAL
 RIJAYA
JOURNAL
MBER 2019

Kredit
Sales of Merch. Acc. Receivable
Vat. Out. (21500)
(41100) (11201)
Rp 58,190,000.00
Rp 58,828,000.00
Rp 325,000.00 Rp 32,500.00
Rp 11,250,000.00 Rp 1,125,000.00
Rp 77,253,000.00
Rp 54,780,000.00
Rp 300,000.00 Rp 30,000.00
Rp 54,230,000.00

Rp 11,875,000.00 Rp 303,281,000.00 Rp 1,187,500.00

RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL
315,179,700 11201 303,281,000
1,163,800 41100 11,875,000
21500 1,187,500

316,343,500 TOTAL 316,343,500

 PT AGUSTA TRIJAYA
CASH PAYMENT JOURNAL
PER 30 SEPTEMBER 2019
(In Rupiah)
Debit
Evidence
Date Description Acc. Payable Other
Number
(21100) Acc. No.
2019 1 BKK10-01 Wages and Salaries Payable 21400
OKT 7 BKK10-02 PT Zidan Teknik Rp 82,093,000.00
8 BKK10-03 Kikayu Global Rp 99,330,000.00
10 BKK10-04 Income Tax Payable 21300
VAT Payable 21600
22 BKK10-05 PT Zidan Teknik Rp 80,190,000.00
26 BKK10-06 PT Zidan Teknik Rp 83,600,000.00
BKK10-07 Supplies 11400
Accrued Expense 21200
Accrued Expense 21200
Maintenance & Repair 69000

Total Rp 345,213,000.00

RECAPITU
DEBIT
ACC. NO
21100
21400
21200
21300
11400
69000
21600

TOTAL
TA TRIJAYA
ENT JOURNAL
TEMBER 2019

Debit Credit
Other Cash In Bank Purchase Discount
Amount (11101) (51400)
Rp 13,750,000.00 Rp 13,750,000.00
Rp 82,093,000.00
Rp 99,330,000.00
Rp 1,825,500.00 Rp 1,825,500.00
Rp 6,573,000.00 Rp 6,573,000.00
Rp 80,190,000.00
Rp 83,600,000.00
Rp 850,000.00 Rp 850,000.00
Rp 950,000.00 Rp 950,000.00
Rp 250,000.00 Rp 250,000.00
Rp 750,000.00 Rp 750,000.00
Rp -
Rp -
Rp -
Rp 24,948,500.00 Rp 370,161,500.00 Rp -

RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL
345,213,000 11101 370,161,500
13,750,000
1,200,000
1,825,500
850,000
750,000
6,573,000

370,161,500 TOTAL 370,161,500

 PT AGUSTA TRIJAYA
PURCHASE JOURNAL
PER 30 SEPTEMBER 2019
( In Rupiah )
DEBIT
INVOICE
DATE DESCRIPTION REF PURCHASE
NO
(51100)
2018 16 FPB10-01 Kikayu Global Rp 24,450,000.00
OKT 18 FPB1-02 PT Zidan Teknik Rp 56,690,000.00
29 FPB12-03
Total Rp 81,140,000.00
TRIJAYA
OURNAL
MBER 2019
RECAPITULATION
DEBIT CREDIT DEBIT
VAT-IN ACCOUNT PAYABLE ACC. NO TOTAL
(11700) (21100) 51100 81,140,000
Rp 2,445,000.00 Rp 26,895,000.00 11700 8,114,000
Rp 5,669,000.00 Rp 62,359,000.00
TOTAL 89,254,000
Rp 8,114,000.00 Rp 89,254,000.00
RECAPITULATION
CREDIT
ACC. NO TOTAL
21100 89,254,000

TOTAL 89,254,000
 PT AGUSTA TRIJAYA
SALES JOURNAL
PER 30 SEPTEMBER 2019
( In Rupiah )
DEBIT

DATE INVOICE NO DESCRIPTION REF ACCOUNT

RECEIVABLE
(11201)
2019 6 FPJ10-01 Toko Jaya Sakti Rp 45,650,000.00
OKT 12 FPJ10-02 Toko Harmonis Rp 64,240,000.00
17 FPJ10-03 Toko ATK Laras Rp 20,592,000.00
20 FPJ10-04 Toko Buku Jani Rp 95,315,000.00

Total Rp 225,797,000.00
JAYA
AL
ER 2019

CREDIT
SALES OF
VAT-OUT
MERCHANDISE
(21500)
(41100) RECAPITULATION
Rp 41,500,000.00 Rp 4,150,000.00 DEBIT
Rp 58,400,000.00 Rp 5,840,000.00 ACC. NO TOTAL
Rp 18,720,000.00 Rp 1,872,000.00 11201 225,797,000
Rp 86,650,000.00 Rp 8,665,000.00
Rp -
Rp - TOTAL 225,797,000
Rp 205,270,000.00 Rp 20,527,000.00
RECAPITULATION
KREDIT
ACC. NO TOTAL
41100 205,270,000
21500 20,527,000

TOTAL 225,797,000
 BUKU BESAR PEMBANTU UTANG
NAMA: PT ZIDAN TEKNIK
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Okt 1 Balance

31 pelunasan Rp 82,093,000.00
31 pembelian Rp 80,190,000.00
31 pelunasan Rp 83,600,000.00
31 pembelian Rp 62,359,000.00

NAMA: PT KIKAYU GLOBAL

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Okt 1 Balance

31 pelunasan Rp 99,330,000.00
31 pembelian Rp 26,895,000.00
31 pelunasan Rp 83,600,000.00
SALDO
KREDIT

Rp 82,093,000.00
Rp 80,190,000.00
Rp 80,190,000.00
Rp 160,380,000.00
Rp 76,780,000.00
Rp 139,139,000.00

SALDO
KREDIT

Rp 99,330,000.00
Rp 83,600,000.00
Rp 83,600,000.00
Rp 110,495,000.00
Rp 26,895,000.00
 BUKU BESAR PEMBANTU PIUTANG

NAMA: TOKO JAYA SAKTI

TANGGAL KETERANGAN REF DEBIT

Okt 1 Balance
31 penjualan Rp 45,650,000.00
31 pelunasan

NAMA: TOKO HARMONIS

TANGGAL KETERANGAN REF DEBIT

Okt 1 Balance
31 pelunasan
31 penjualan Rp 64,240,000.00

NAMA: ATK LARAS

TANGGAL KETERANGAN REF DEBIT

Okt 1 Balance
31 pelunasan
31 penjualan Rp 20,592,000.00

NAMA: BUKU JANI

TANGGAL KETERANGAN REF DEBIT

Okt 1 Balance
31 pelunasan
 31 penjualan Rp 95,315,000.00

NAMA: SINAR MULIA

TANGGAL KETERANGAN REF DEBIT

Okt 1 Balance
31 pelunasan
AR PEMBANTU PIUTANG

SALDO
KREDIT
DEBIT KREDIT
Rp 58,190,000.00
Rp 103,840,000.00
Rp 58,190,000.00 Rp 45,650,000.00

SALDO
KREDIT
DEBIT KREDIT
Rp 58,828,000.00
Rp 58,828,000.00 Rp -
Rp 64,240,000.00

SALDO
KREDIT
DEBIT KREDIT
Rp 77,253,000.00
Rp 77,253,000.00 Rp -
Rp 20,592,000.00

SALDO
KREDIT
DEBIT KREDIT

Rp 54,780,000.00 Rp 54,780,000.00
 Rp 150,095,000.00

SALDO
KREDIT
DEBIT KREDIT
Rp 54,230,000.00
Rp 54,230,000.00 Rp -
 Buku Besar

Cash In Bank
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 700,769,500
31 CRJ 315,179,700 1,015,949,200
31 CPJ 370,161,500 645,787,700

Petty Cash
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 10,000,000

Accounts Receivable
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 303,281,000
31 CRJ 303,281,000 -
31 SJ 225,797,000 225,797,000

Allowance For Doubtful Debt

Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Merchandise Inventory
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 277,710,000
Store Supplies
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 22,500,000
31 CPJ 850,000 23,350,000

Prepaid Insurance
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 18,000,000

Prepaid Advertising
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 72,000,000

VAT Income
Saldo
No Keterangan Debit Kredit
Debit
31 Balance -
PJ 8,114,000 8,114,000

Land
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 500,000,000
Building
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 600,000,000

Accum. Dep. Building

Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Equitment
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 180,000,000

Accum. Dep. Equitment

Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Accounts Payable
Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CPJ 345,213,000
31 PJ 89,254,000
Accrued Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CPJ 1,200,000

Income Tax Payable

Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CPJ 1,825,500

Wages and Salaries Payable

Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CPJ 13,750,000

VAT Outcome
Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CRJ 1,187,500
SJ 20,527,000

VAT Payable
Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CPJ 6,573,000
Bank's Loan
Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Tsania's Capital
Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Tsania's Drawing
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 100,000,000

Hariyanto's Capital
Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Hariyanto's Drawing
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 75,000,000
Sales of Merchandise
Saldo
No Keterangan Debit Kredit
Debit
1 Balance
31 CRJ 11,875,000
31 SJ 205,270,000

Sales Return
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 15,000,000

Sales Discount
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 25,000,000
31 CRJ 1,163,800 26,163,800

Purchase
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 2,885,000,000
31 PJ 81,140,000 2,966,140,000

Cost of Good Sold

Saldo
No. Keterangan Debit Kredit
Debit
1 Balance 0
Freight Paid
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 6,000,000

Purchase Discount
Saldo
No Keterangan Debit Kredit
Debit
1 Balance

Rent Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 22,500,000

Telp. And Elect. Expense

Saldo
No Keterangan Debit Kredit
Debit
1 Balance 15,450,000

Supplies Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 22,450,000
Bad Debt Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 8,500,000

Deprecition Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 413,125,000

Insurance Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 6,000,000

Rent Expense
No Saldo
Keterangan Debit Kredit
Debit
1 Balance -

Wages And Salaries Sales Expense

Saldo
No Keterangan Debit Kredit
Debit
1 Balance 145,500,000
Other Operation Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 26,000,000
31 CPJ 750,000 26,750,000

Interest Revenue
Debit Saldo
No Keterangan Kredit
Debit
1 Balance

Interest Expense
Saldo
No Keterangan Debit Kredit
Debit
1 Balance 18,000,000

Bank Service Charge

Saldo
No Keterangan Debit Kredit
Debit
1 Balance 3,600,000

Income Tax Expense

Saldo
No Keterangan Debit Kredit
Debit
1 Balance 27,711,000
 11101
Saldo
Kredit

11102
Saldo
Kredit

11201
Saldo
Kredit

11202
Saldo
Kredit
4,110,000

11300
Saldo
Kredit
 11400
Saldo
Kredit

11500
Saldo
Kredit

11600
Saldo
Kredit

11700
Saldo
Kredit

12100
Saldo
Kredit
 12201
Saldo
Kredit

12202
Saldo
Kredit
355,000,000

12301
Saldo
Kredit

12302
Saldo
Kredit
58,125,000

21100
Saldo
Kredit
345,213,000
-
89,254,000
 21200
Saldo
Kredit
1,200,000
-

21300
Saldo
Kredit
1,825,500
-

21400
Saldo
Kredit
13,750,000
-

21500
Saldo
Kredit
-
1,187,500
21,714,500

21600
Saldo
Kredit
6,573,000
-
 22100
Saldo
Kredit
400,000,000

31100
Saldo
Kredit
1,000,000,000

31200
Saldo
Kredit

31300
Saldo
Kredit
1,000,000,000

31400
Saldo
Kredit
 41100
Saldo
Kredit
3,280,000,000
3,291,875,000
3,497,145,000

41200
Saldo
Kredit

41300
Saldo
Kredit

51100
Saldo
Kredit

51200
Saldo
Kredit
 51300
Saldo
Kredit

51400
Saldo
Kredit
16,000,000

61100
Saldo
Kredit

61200
Saldo
Kredit

61300
Saldo
Kredit
 61400
Saldo
Kredit

61500
Saldo
Kredit

61600
Saldo
Kredit

61700
Saldo
Kredit

61800
Saldo
Kredit
 69000
Saldo
Kredit

81100
Saldo
Kredit
17,300,000

91100
Saldo
Kredit

91200
Saldo
Kredit

91300
Saldo
Kredit
 PT AGUSTA TRIJAYA
Trial Balance/Neraca Saldo
PER 30 SEPTEMBER 2019
Account
Account Name Debit Credit
Number
11101 Cash In Bank Rp 645,787,700.00
11102 Petty Cash Rp 10,000,000.00
11201 Accounts Receivable Rp 225,797,000.00
11202 Allowance For Doubtful Debt Rp 4,110,000.00
11300 Merchandise Inventory Rp 277,710,000.00
11400 Store Supplies Rp 23,350,000.00
11500 Prepaid Insurance Rp 18,000,000.00
11600 Prepaid Advertising Rp 72,000,000.00
11700 VAT Income Rp 8,114,000.00
12100 Land Rp 500,000,000.00
12201 Building Rp 600,000,000.00
12202 Accum. Dep. Building Rp 355,000,000.00
12301 Equitment Rp 180,000,000.00
12302 Accum. Dep. Equitment Rp 58,125,000.00
21100 Accounts Payable Rp 89,254,000.00
21200 Accrued Expense Rp -
21300 Income Tax Payable Rp -
21400 Wages and Salaries Payable Rp -
21500 VAT Outcome Rp 21,714,500.00
21600 VAT Payable Rp -
22100 Bank's Loan Rp 400,000,000.00
31100 Tsania's Capital Rp 1,000,000,000.00
31200 Tsania's Drawing Rp 100,000,000.00
31300 Hariyanto's Capital Rp 1,000,000,000.00
31400 Hariyanto's Drawing Rp 75,000,000.00
41100 Sales of Merchandise Rp 3,497,145,000.00
41200 Sales Return Rp 15,000,000.00
41300 Sales Discount Rp 26,163,800.00
51100 Purchase Rp 2,966,140,000.00
51200 Cost of Good Sold Rp -
51300 Freight Paid Rp 6,000,000.00
51400 Purchase Discount Rp 16,000,000.00
61100 Rent Expense Rp 22,500,000.00
61200 Telp. And Elect. Expense Rp 15,450,000.00
61300 Store Supplies Expense Rp 22,450,000.00
61400 Bad Debt Expense Rp 8,500,000.00
61500 Deprecition Expense Rp 413,125,000.00
61600 Insurance Expense Rp 6,000,000.00
61700 Rent Expense Rp -
61800 Wages And Salaries Expense Rp 145,500,000.00
69000 Other Operationg Expense Rp 26,750,000.00
81100 Interest Revenue 17,300,000
91100 Interest Expense Rp 18,000,000.00
91200 Bank Service Charge Rp 3,600,000.00
91300 Income Tax Expense Rp 27,711,000.00
TOTAL Rp 6,458,648,500.00 Rp 6,458,648,500.00
Rp 6,458,648,500.00
 Neraca Saldo
No. Akun Nama Akun
Debit Kredit
11101 Cash In Bank Rp 645,787,700.00 Rp -
11102 Petty Cash Rp 10,000,000.00 Rp -
11201 Accounts Receivable Rp 225,797,000.00 Rp -
11202 Allowance For Doubtful Debt Rp - Rp 4,110,000.00
11300 Merchandise Inventory Rp 277,710,000.00 Rp -
11400 Store Supplies Rp 23,350,000.00 Rp -
11500 Prepaid Insurance Rp 18,000,000.00 Rp -
11600 Prepaid Advertising Rp 72,000,000.00 Rp -
11700 VAT Income Rp 8,114,000.00 Rp -
12100 Land Rp 500,000,000.00 Rp -
12201 Building Rp 600,000,000.00 Rp -
12202 Accum. Dep. Building Rp - Rp 355,000,000.00
12301 Equitment Rp 180,000,000.00 Rp -
12302 Accum. Dep. Equitment Rp - Rp 58,125,000.00
21100 Accounts Payable Rp - Rp 89,254,000.00
21200 Accrued Expense Rp - Rp -
21300 Income Tax Payable Rp - Rp -
21400 Wages and Salaries Payable Rp - Rp -
21500 VAT Outcome Rp - Rp 21,714,500.00
21600 VAT Payable Rp - Rp -
22100 Bank's Loan Rp - Rp 400,000,000.00
31100 Tsania's Capital Rp - Rp 1,000,000,000.00
31200 Tsania's Drawing Rp 100,000,000.00 Rp -
31300 Hariyanto's Capital Rp - Rp 1,000,000,000.00
31400 Hariyanto's Drawing Rp 75,000,000.00 Rp -
41100 Sales of Merchandise Rp - Rp 3,497,145,000.00
41200 Sales Return Rp 15,000,000.00 Rp -
41300 Sales Discount Rp 26,163,800.00 Rp -
51100 Purchase Rp 2,966,140,000.00 Rp -
51200 Cost of Good Sold Rp - Rp -
51300 Freight Paid Rp 6,000,000.00 Rp -
51400 Purchase Discount Rp - Rp 16,000,000.00
61100 Rent Expense Rp 22,500,000.00 Rp -
61200 Telp. And Elect. Expense Rp 15,450,000.00 Rp -
61300 Store Supplies Expense Rp 22,450,000.00 Rp -
61400 Bad Debt Expense Rp 8,500,000.00 Rp -
61500 Deprecition Expense Rp 413,125,000.00 Rp -
61600 Insurance Expense Rp 6,000,000.00 Rp -
61700 Rent Expense Rp - Rp -
61800 Wages And Salaries Expense Rp 145,500,000.00 Rp -
69000 Other Operationg Expense Rp 26,750,000.00 Rp -
81100 Interest Revenue Rp - Rp 17,300,000.00
91100 Interest Expense Rp 18,000,000.00 Rp -
91200 Bank Service Charge Rp 3,600,000.00 Rp -
91300 Income Tax Expense Rp 27,711,000.00 Rp -
TOTAL Rp 6,458,648,500.00 Rp 6,458,648,500.00
 UD BAROKAH
NERACA LAJUR
Per 31 Desember 2018
Penyesuaian NS Setelah Penyesuaian
Debit Kredit Debit Kredit
Rp 645,787,700.00 Rp -
Rp 10,000,000.00 Rp -
Rp 225,797,000.00 Rp -
Rp - Rp 4,110,000.00
Rp 277,710,000.00 Rp -
Rp 23,350,000.00 Rp -
Rp 18,000,000.00 Rp -
Rp 72,000,000.00 Rp -
Rp 8,114,000.00 Rp -
Rp 500,000,000.00 Rp -
Rp 600,000,000.00 Rp -
Rp - Rp 355,000,000.00
Rp 180,000,000.00 Rp -
Rp - Rp 58,125,000.00
Rp - Rp 89,254,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 21,714,500.00
Rp - Rp -
Rp - Rp 400,000,000.00
Rp - Rp 1,000,000,000.00
Rp 100,000,000.00 Rp -
Rp - Rp 1,000,000,000.00
Rp 75,000,000.00 Rp -
Rp - Rp 3,497,145,000.00
Rp 15,000,000.00 Rp -
Rp 26,163,800.00 Rp -
Rp 2,966,140,000.00 Rp -
Rp - Rp -
Rp 6,000,000.00 Rp -
Rp - Rp 16,000,000.00
Rp 22,500,000.00 Rp -
Rp 15,450,000.00 Rp -
Rp 22,450,000.00 Rp -
Rp 8,500,000.00 Rp -
Rp 413,125,000.00 Rp -
Rp 6,000,000.00 Rp -
Rp - Rp -
Rp 145,500,000.00 Rp -
Rp 26,750,000.00 Rp -
 Rp - Rp 17,300,000.00
Rp 18,000,000.00 Rp -
Rp 3,600,000.00 Rp -
Rp 27,711,000.00 Rp -
Rp - Rp - Rp 6,458,648,500.00 Rp 6,458,648,500.00
 Rugi Laba Neraca
Debit Kredit Debit Kredit
Rp 645,787,700.00 Rp -
Rp 10,000,000.00 Rp -
Rp 225,797,000.00 Rp -
Rp - Rp 4,110,000.00
Rp 277,710,000.00 Rp -
Rp 23,350,000.00 Rp -
Rp 18,000,000.00 Rp -
Rp 72,000,000.00 Rp -
Rp 8,114,000.00 Rp -
Rp 500,000,000.00 Rp -
Rp 600,000,000.00 Rp -
Rp - Rp 355,000,000.00
Rp 180,000,000.00 Rp -
Rp - Rp 58,125,000.00
Rp - Rp 89,254,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 21,714,500.00
Rp - Rp -
Rp - Rp 400,000,000.00
Rp - Rp 1,000,000,000.00
Rp 100,000,000.00 Rp -
Rp - Rp 1,000,000,000.00
Rp 75,000,000.00 Rp -
Rp - Rp 3,497,145,000.00
Rp 15,000,000.00 Rp -
Rp 26,163,800.00 Rp -
Rp 2,966,140,000.00 Rp -
Rp - Rp -
Rp 6,000,000.00 Rp -
Rp - Rp 16,000,000.00
Rp 22,500,000.00 Rp -
Rp 15,450,000.00 Rp -
Rp 22,450,000.00 Rp -
Rp 8,500,000.00 Rp -
Rp 413,125,000.00 Rp -
Rp 6,000,000.00 Rp -
Rp - Rp -
Rp 145,500,000.00 Rp -
Rp 26,750,000.00 Rp -
Rp - Rp 17,300,000.00
Rp 18,000,000.00 Rp -
Rp 3,600,000.00 Rp -
Rp 27,711,000.00 Rp -
Rp 3,722,889,800.00 Rp 3,530,445,000.00 Rp 2,735,758,700.00 Rp 2,928,203,500.00
Rp 192,444,800.00 Rp 192,444,800.00
 PT AGUSTA TRIJAYA
JURNAL PENUTUP
PER 31 SEPTEMBER 2019
Tanggal Nama Akun Debit
SEP 31 Sales of Merchandise Rp 3,497,145,000.00
2019 Purchase Discount Rp 16,000,000.00
Interest Revenue Rp 17,300,000.00
Income Summary
31 Income Summary Rp 3,722,889,800.00
Purchase
Freight Paid
Sales Discount
Rent Expense
Telp. And Elect. Expense
Store Supplies Expense
Bad Debt Expense
Deprecition Expense
Insurance Expense
Wages And Salaries Expense
Other Operationg Expense
Sales Return
Interest Expense
Bank Service Charge
Income Tax Expense
31 Income Summary Rp 192,444,800.00
Income Summary
TOTAL Rp 7,445,779,600.00
 Kredit

Rp 3,530,445,000.00

Rp 2,966,140,000.00
Rp 6,000,000.00
Rp 26,163,800.00
Rp 22,500,000.00
Rp 15,450,000.00
Rp 22,450,000.00
Rp 8,500,000.00
Rp 413,125,000.00
Rp 6,000,000.00
Rp 145,500,000.00
Rp 26,750,000.00
Rp 15,000,000.00
Rp 18,000,000.00
Rp 3,600,000.00
Rp 27,711,000.00

Rp 192,444,800.00
Rp 7,445,779,600.00