MENU TOMBOL PILIHAN

PRIMARY
LEDGER

Suppliers List

Cash Disbursment Journal

Trial Balance

Preconversion
Trial Balance

Supplier Cards

Purchases Journal

Works Sheet

Primary Ledger

Items List

Sales Journal

Profit or Loss

Custumers List

Inventory Cards

Memorials Journal

Capital Statement

Customers Cards

Cash Receipt
Journal

Petty Cash Journal

Balance Sheet

Statement of Cash Flow

Post Closing Trial Balance

Statement of Cash Flow

Trial Balance
Works Sheet

Profit or Loss

apital Statement
Balance Sheet

l Balance

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

TRIAL BALANCE, ON NOVEMBER 30, 2012

Acc. Num.
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1910
1-1920
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-3100
3-3200
3-3300
3-3400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700

Accounts Name
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
VAT Income
Prepaid VAT Income
Equipment at Cost
Equipment Accumulated Depreciation
Accounts Payable
Expenses Payable
Income Tax Payable
VAT Payable
VAT Outcome
Dividend Payable
Bank Danamon Loan
Capital Stock
Retained Erarning
Dividend
Income Summary
Sales
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expense
Telephne & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

68,550,000
11,700,000
839,300,000
600,000,000
5,200,000
12,500,000
20,500,000
17,000,000

Rp

69,600,000

Rp

27,500,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

395,820,000
12,600,000
3,800,000
7,800,000
4,750,000
12,000,000
16,500,000
11,400,000
22,900,000
40,200,000

6-1800
8-1100
9-1100
9-1200
9-1300

Other Operating Expense

Interest Income
Interest Expense
Bank Service Charge
Income Tax Expense

Rp

10,100,000

Rp
Rp

2,200,000
7,700,000

Rp

2,219,620,000

_JAYA@cbn.net.id
Menu

012
Credit
Rp
Rp
Rp
Rp

14,000,000

Rp
Rp
Rp

24,320,000
568,700,000
8,600,000

Rp

4,200,000

Rp
Rp
Rp
Rp

4,500,000
320,000,000
400,000,000
14,500,000

Rp

852,900,000

Rp

7,900,000

Rp

2,219,620,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

PRIMARY LEDGER
Acc. Num.
Account Name

Date
2012
November

:
:

1-1100
Cash in Bank

Description

30 Saldo

Ref.

Mutation
Debit

ndung
mail : ADI_JAYA@cbn.net.id

Menu

Menu
Acc. Num.
:
Account Nam :
Mutation

Balance

Credit
Rp

68,550,000

Date

November

30

1-1400
Allowance for Doubtful Debt

Description

Saldo

Ref.

Mutation
Debit

Credit

Balance

PT ADI JAYA
Jl. Rajawali No. 22, Bandun
Telp. (022) 3448877 Fax. (022) 3448878 E-mail

CUSTOMERS LIST
On November 30, 2012

Code

Name

C-001
C-002
C-003
C-004

Toko
Toko
Toko
Toko

Diana
Indah
Pesona
Mulia

C-001
C-002
C-003
C-004
S-001
S-002
S-003

Toko Diana
Toko Indah
Toko Pesona
Toko Mulia
PT Esa
CV Tirta
PT Pena Mas

Address
Jl.
Jl.
Jl.
Jl.

Jend. Sudirman No 46, Bandung

Mesjid Raya No. 8, Bandung
Tikukur No. 13, Bandung
Riau No. 33, Bandung

Phone
022
022
022
022

6230197
7235454
6210164
6221234

PT ADI JAYA
Rajawali No. 22, Bandung
. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

CUSTOMERS LIST
n November 30, 2012

No. Invoice
F-AJ/21
F-AJ/33
F-AJ/22
F-AJ/28

Date
11/20/2012
11/28/2012
11/25/2012
11/26/2012

Sales Price
Rp
Rp
Rp
Rp
Rp

155,000,000
298,000,000
172,000,000
138,000,000
763,000,000

VAT Outcome
(10%)
Rp
Rp
Rp
Rp
Rp

15,500,000
29,800,000
17,200,000
13,800,000
76,300,000

Total
Rp
Rp
Rp
Rp
Rp

170,500,000
327,800,000
189,200,000
151,800,000
839,300,000

Menu

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

CUSTOMER CARDS

Customer Code
Customer Name
Address
Telp/ Fax
Date
2012
November
December

:
:
:
:

C-001
Toko Diana
Jl. Jend. Sudirman No 46, Bandung
022 6230197
Description

30 Saldo

Ref.
P

Muttion
Debit

ung
il : ADI_JAYA@cbn.net.id

Menu

Acc. Number

Muttion
Credit

1-1300

Balance
Rp170,500,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_J

SUPPLIERS LIST
On November 30, 2012
Code

Supplier Name

S-001
S-002
S-003

PT Esa
CV Tirta
PT Pena Mas

Invoice
Number
Jl. Sarijadi No. 12, Bandung 022 6303334F/E-375
Jl. Kopo No. 31, Bandung
022 3802900F/T-0609
Jl. Mangga No. 29, Bandung 022 6301234F/PM-123
Address

Phone

JAYA
22, Bandung
878 E-mail : ADI_JAYA@cbn.net.id

Menu

RS LIST
r 30, 2012
Date
11/25/2012
11/18/2012
11/29/2012

VAT Income
(10%)
### Rp23,900,000
### Rp20,500,000
Rp 73,000,000 Rp 7,300,000
### Rp51,700,000

Purchase Price

Total
###
###
Rp 80,300,000
###

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

SUPPLIER CARDS
Menu
Supplier Code
Supplier Name
Address
Telp/ Fax

:
:
:
:

S-001
PT Esa
Jl. Sarijadi No. 12, Bandung
022 6303334

Date
2012
November

Description
30 Saldo

Ref.
P

Muttion
Debit

DI_JAYA@cbn.net.id

Acc. Number

Muttion
Credit

2-1100

Balance
Rp262,900,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Menu

Items List
On November 30, 2012
Code
501LED
601LCD

Item Name
TV LED
TV LCD

Quantity
Price/ unit
40 Rp
10,000,000
25 Rp
8,000,000

Menu

ADI_JAYA@cbn.net.id

Rp
Rp
Rp

Total
400,000,000
200,000,000
600,000,000

PT ADI JAYA
Jl. Rajawali No. 22, B
Telp. (022) 3448877 Fax. (022) 3448878 E

Inventory Card

Code
Item Name
Date
2012
November

:
:

501LED
TV LED
Description

Unit

Purchase
Price/unit

Sum

30 Saldo
7 Pembelian
8 Ret. Penj
11 Pembelian

11

10,100,000

111,100,000

12 Retur Pemb.

-1

10,100,000

(10,100,000)

13 Rp

10,200,000

15 Penj. Tunai

19 Penjualan

22 Pembelian

Rp

132,600,000

28 Penjualan

29 Pembelian

12 Rp 10,800,000.00

###

Code
Item Name
Date
2012
November

:
:

601LCD
TV LCD
Description

Unit

Purchase
Price/unit

Sum

30 Saldo
7 Pembelian
8 Ret. Penj
11 Pembelian

10 Rp

8,050,000

Rp

80,500,000

12 Retur Pemb.

-1 Rp

8,050,000

Rp

(8,050,000)

15 Rp

8,100,000.00

11 Rp

8,600,000.00

15 Penj. Tunai

19 Penjualan

22 Pembelian

###

28 Penjualan

29 Pembelian

Rp 94,600,000.00

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Inventory Cards
Menu
Acc. Number

Unit

9 Rp
-1 Rp

7 Rp

6 Rp

15 Rp

Sales
Price/unit

10,000,000
10,000,000

10,000,000

10,000,000

10,000,000

Sum

Rp
Rp

Rp

Rp

Balance
Price/unit

Unit
40 Rp

10,000,000

31 Rp

10,000,000

32 Rp

10,000,000

32 Rp
11 Rp

10,000,000
10,100,000

32 Rp
10 Rp

10,000,000
10,100,000

25 Rp
10 Rp

10,000,000
10,100,000

19 Rp
10 Rp

10,000,000
10,100,000

19 Rp
10 Rp
13 Rp

10,000,000
10,100,000
10,200,000

4 Rp
10 Rp
13 Rp

10,000,000
10,100,000
10,200,000

4
10
13
12
39

10,000,000
10,100,000
10,200,000
10,800,000

90,000,000
(10,000,000)

70,000,000

60,000,000

Rp 150,000,000

Rp
Rp
Rp
Rp

Acc. Number

Unit

7 Rp
-1 Rp

Sales
Price/unit

8,000,000
8,000,000

8 Rp 8,000,000.00

4 Rp 8,000,000.00

Sum

Rp
Rp

Unit

Balance
Price/unit

25 Rp

8,000,000

18 Rp

8,000,000

19 Rp

8,000,000

19 Rp
10 Rp

8,000,000
8,050,000

19 Rp
9 Rp

8,000,000
8,050,000

11 Rp
9 Rp

8,000,000
8,050,000

7 Rp
9 Rp

8,000,000
8,050,000

56,000,000
(8,000,000)

###

###

7 Rp
8,000,000
9 Rp
8,050,000
15 Rp 8,100,000.00
7 Rp 8,000,000.00
3 Rp 8,050,000.00

###
###
6 Rp 8,050,000.00
15 Rp 8,100,000.00
6 Rp 8,050,000.00
15 Rp 8,100,000.00
11 Rp 8,600,000.00
32

1-1500

Balance
Sum
Rp

400,000,000

Rp

310,000,000

Rp

320,000,000

Rp
Rp

320,000,000
111,100,000

Rp
Rp

320,000,000
101,000,000

Rp
Rp

250,000,000
101,000,000

Rp
Rp

190,000,000
101,000,000

Rp
Rp
Rp

190,000,000
101,000,000
132,600,000

Rp
Rp
Rp

40,000,000
101,000,000
132,600,000

Rp
Rp
Rp
Rp
Rp

40,000,000
101,000,000
132,600,000
129,600,000
403,200,000

Rp(18,000,000)

1-1500

Balance
Sum
Rp

200,000,000

Rp

144,000,000

Rp

152,000,000

Rp
Rp

152,000,000
80,500,000

Rp
Rp

152,000,000
72,450,000

Rp
Rp

88,000,000
72,450,000

Rp
Rp

56,000,000
72,450,000

Rp
Rp

56,000,000
72,450,000
###

Rp 48,300,000.00
###
Rp 48,300,000.00
###
Rp 94,600,000.00
###

PT ADI JAYA
Jl. Rajawali No. 22, Ba
Telp. (022) 3448877 Fax. (022) 3448878 E-

CASH RECEIPTS JOU

DOC.
NUMBER

DATE
2012
December

DESCRIPTION

REF.

4
14
15

BKM-XII-01
BKM-XII-02
AJ-KN-01

Toko Diana
Toko Indah
Penjualan Tunai

C-001
C-002

16
21
24

BKM-XII-03
BKM-XII-04
BKM-XII-05

Toko Indah
Toko Sukamakmur
Toko Pesona

C-002
C-003

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

CASH RECEIPTS JOURNAL

Menu

DEBIT
Cash in Bank

CREDIT
Accounts
Receivable

170,500,000
171,600,000
180,400,000

170,500,000
171,600,000

327,800,000
8,000,000
189,200,000
1,047,500,000
1-1100

327,800,000

Acc. Number

OTHERS
Acc. Name

4-1100
2-1500

Sales
VAT Outcome

1-1400 Allowance for Doubtful Debt

Rp 189,200,000.00
859,100,000
1-1300

Acc. Number
1-1100
1-1300
1-1400
2-1500
4-1100
TOTAL

RECAPITULATION
Debit
1,047,500,000

1,047,500,000

Page : 1

ERS

Total

###
Rp 16,400,000.00
Rp

8,000,000.00
###

ULATION
Credit
859,100,000
Rp 8,000,000.00
Rp 16,400,000.00
###
1,047,500,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandun
Telp. (022) 3448877 Fax. (022) 3448878 E-mail

CASH DISBURSMENTS JOUR

DOC.
NUMBER

DATE
2012
December

3
6
9
17
18
20
23
30

BKK-101
BKK-102
BKK-103
BKK-104
BKK-105
BKK-106
BKK-107
BKK-108

DESCRIPTION

REF.

Gaji bl November
PT Pena Mas
S-003
PT Esa
S-001
Kas Negara Via Kantor Pos Bandung
Tn. ANDRI
PT Pena Mas
S-003
CV Tirta
S-002
Bank Danamon

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

CASH DISBURSMENTS JOURNAL

Menu

DEBIT
Others
Account Payable

Acc.
Number
2-1200

Rp 80,300,000.00
Rp262,900,000.00
r Pos Bandung

Acc. Name
Expenses Payable

2-1400
2-1600

VAT Payable
Dividend Payable

2-2100
9-1100

Bank Danamon Loan

Interest Expense

Total
5,000,000

4,200,000
4,500,000

Rp190,795,000.00
Rp225,500,000.00

Rp759,495,000.00
2-1100

Acc. Number
1-1100
2-1100
2-1200
2-1400
2-1600
2-2100
9-1100
TOTAL

15,000,000
1,500,000
30,200,000

RECAPITULATION
Debit
Rp759,495,000.00
5,000,000
4,200,000
4,500,000
15,000,000
1,500,000
Rp789,695,000.00

Page : 1

CREDIT
Cash in Bank

Rp 5,000,000.00
Rp 80,300,000.00
Rp262,900,000.00
Rp 4,200,000.00
Rp 4,500,000.00
Rp190,795,000.00
Rp225,500,000.00
Rp 16,500,000.00
Rp789,695,000.00
1-1100

LATION
Credit
Rp789,695,000.00

Rp789,695,000.00

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.n

PURCHASES JOURNAL
Menu

BILL
NUMBER

DATE
2012
December

11
22
29

F/PM-135
E-75
T-2205

DESCRIPTION

PT Pena Mas
PT Esa
CV Tirta

REF.

S-003
S-001
S-002

PT ADI JAYA
wali No. 22, Bandung
2) 3448878 E-mail : ADI_JAYA@cbn.net.id

HASES JOURNAL
Menu

Page : 1

DEBIT
Merchandise
Inventory
191,600,000
254,100,000
224,200,000
669,900,000
1-1500

Acc. Number
1-1500
1-1910
2-1100
TOTAL

CREDIT
VAT Income
19,160,000
25,410,000
22,420,000
66,990,000
1-1910

Debit
669,900,000
66,990,000
736,890,000

Accounts
Payable
210,760,000
279,510,000
246,620,000
736,890,000
2-1100

Credit

736,890,000
736,890,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.n

SALES JOURNAL
Menu

INVOCE
NUMBER

DATE
2012
December

7
19
28

F-AJ/41
F-AJ/42
F-AJ/43

DESCRIPTION

Toko Indah
Toko Diana
Toko Pesona

REF.

C-002
C-001
C-003

DEBIT
Accounts
Receivable
195,800,000
123,200,000
308,000,000
627,000,000
1-1300

RECAPI
Acc. Number
1-1300
2-1500
4-1100
TOTAL

g
: ADI_JAYA@cbn.net.id

Page : 1

CREDIT
Sales
178,000,000
112,000,000
280,000,000
570,000,000
4-1100
RECAPITULATION
Debit
627,000,000

627,000,000

VAT Outcome
17,800,000
11,200,000
28,000,000
57,000,000
2-1500

Credit
57,000,000
570,000,000
627,000,000

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAY

MEMORIALS JOURNAL
Menu

DOC.
NUMBER

DATE
2012
December

F-AJ/41

NK-F-AJ/41

DESCRIPTION

REF.

Toko Indah

C-002

PT Pena Mas

S-003

12

NK-135

15

AJ-KN-01

Penj. Tunai

19

F-AJ/42

Toko Diana

C-001

28

F-AJ/43

Toko Pesona

C-003

TOTAL

Acc.
Number
5-1100
1-1500
4-1200
2-1500
1-1300
1-1500
5-1100
2-1100
1-1500
1-1910
5-1100
1-1500
5-1100
1-1500
5-1100
1-1500

DATE

DOC.
NUMBER

DESCRIPTION

REF.

Acc.
Number

REF.

Acc.
Number

Adjusment

DATE

DOC.
NUMBER

DESCRIPTION
Closing Entries

T ADI JAYA
i No. 22, Bandung
3448878 E-mail : ADI_JAYA@cbn.net.id

IALS JOURNAL
Menu

Page : 1

Acc. Name
Cost of Goods Sold
Merchandise Inventory
Sales Return
VAT Outcome
Accounts Receivable
Merchandise Inventory
Cost of Goods Sold
Accounts Payable
Merchandise Inventory
VAT Income
Cost of Goods Sold
Merchandise Inventory
Cost of Goods Sold
Merchandise Inventory
Cost of Goods Sold
Merchandise Inventory

DEBIT

CREDIT

146,000,000
146,000,000
22,000,000
2,200,000
24,200,000
18,000,000
18,000,000
19,965,000
18,150,000
1,815,000
134,000,000
134,000,000
92,000,000
92,000,000
230,150,000
664,315,000

230150000
664,315,000

RECAPITULATION
Acc. Number
1-1300
1-1500
1-1910
2-1100
2-1500
4-1200
5-1100

Debit

Credit

Rp
Rp 24,200,000.00
Rp 18,000,000.00
###
Rp
Rp 1,815,000.00
Rp 19,965,000.00 Rp
Rp 2,200,000.00 Rp
Rp 22,000,000.00 Rp
###
Rp 18,000,000.00
###
###

Acc. Name

Acc. Number

DEBIT

RECAPITULATION
Debit

CREDIT

Credit

Page : 3

Acc. Name

DEBIT

CREDIT

Acc. Number

RECAPITULATION
Debit

Credit

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAY

PETTY CASH JOURNAL

Menu

DOC.
NUMBER

DATE
2012
December

3
5
10
26

PC12-01
PC12-02
PC12-03
PC12-04

DESCRIPTION

REF.

Pembuatan brosur
Rek. Listrik & telp. Nov
Pemb. Perkap. Toko
Perbaikan atap totko yg rusak

D
O
Acc.
Number
6-1000
2-1200
1-1600
6-1800

DI JAYA
o. 22, Bandung
48878 E-mail : ADI_JAYA@cbn.net.id

SH JOURNAL
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Page : 1

DEBIT
Others

CREDIT

Account Name

Amount

Advertising Expense
Expenses Payable
Store Supplies
Other Operating Expense

Acc. Number
1-1200
1-1600
2-1200
6-1000
6-1800
TOTAL

850,000
3,600,000
800,000
450,000
5,700,000

RECAPITULATION
Debit
800,000
3,600,000
850,000
450,000
5,700,000

Petty Cash

850,000
3,600,000
800,000
450,000
5,700,000
1-1200

Credit
5,700,000

5,700,000

PT ADI JAYA
Jl. Rajawali No. 22, Ba
Telp. (022) 3448877 Fax. (022) 3448878 E-

Trial Balance on Decemb

Acc. Num.
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1910
1-1920
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-3100
3-3200
3-3300
3-3400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100

Accounts Name
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
VAT Income
Prepaid VAT Income
Equipment at Cost
Equipment Accumulated Depreciation
Accounts Payable
Expenses Payable
Income Tax Payable
VAT Payable
VAT Outcome
Dividend Payable
Bank Danamon Loan
Capital Stock
Retained Erarning
Dividend
Income Summary
Sales
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expense
Telephne & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Income

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Saldo, 30 Nop. 2012

Debit
68,550,000
11,700,000
839,300,000
600,000,000
5,200,000
12,500,000
20,500,000
17,000,000
69,600,000
27,500,000
395,820,000
12,600,000
3,800,000
7,800,000
4,750,000
12,000,000
16,500,000
11,400,000
22,900,000
40,200,000
10,100,000
-

9-1100
9-1200
9-1300

Interest Expense
Bank Service Charge
Income Tax Expense

Rp
Rp
Rp

2,200,000
7,700,000
###

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Trial Balance on December 31, 2012

Menu

Saldo, 30 Nop. 2012

Credit
Rp
Rp
Rp
Rp
14,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
24,320,000
Rp
568,700,000
Rp
8,600,000
Rp
Rp
4,200,000
Rp
Rp
4,500,000
Rp
320,000,000
Rp
400,000,000
Rp
14,500,000
Rp
Rp
Rp
852,900,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
7,900,000

Mutasi
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debit
1,047,500,000
627,000,000
687,900,000
800,000
66,990,000
779,460,000
8,600,000
4,200,000
2,200,000
4,500,000
15,000,000
22,000,000
602,150,000
850,000
450,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit
789,695,000
5,700,000
883,300,000
8,000,000
620,300,000
1,815,000
736,890,000
73,400,000
734,000,000
18,000,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Saldo, 31 Des. 2012

Debit
326,355,000
6,000,000
583,000,000
667,600,000
6,000,000
12,500,000
20,500,000
17,000,000
65,175,000
69,600,000
27,500,000
22,000,000
979,970,000
12,600,000
4,650,000
7,800,000
4,750,000
12,000,000
16,500,000
11,400,000
22,900,000
40,200,000
10,550,000
-

Rp
Rp
Rp

###

Rp
Rp
Rp

1,500,000
###

Rp
Rp
Rp

###

Rp
Rp
Rp

3,700,000
7,700,000
###

Menu

Saldo, 31 Des. 2012

Credit
Rp
Rp
Rp
Rp
22,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
24,320,000
Rp
526,130,000
Rp
Rp
Rp
Rp
71,200,000
Rp
Rp
305,000,000
Rp
400,000,000
Rp
14,500,000
Rp
Rp
Rp 1,586,900,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
7,900,000

1-1100
1-1300
1-1400
2-1500
4-1100
1-1100
2-1100
2-1200
2-1400
2-1600
2-2100
9-1100
1-1500
1-1910
2-1100
1-1300
2-1500
4-1100
1-1300
1-1500
1-1910
2-1100
2-1500
4-1200
5-1100
1-1200
1-1600
2-1200
6-1000
6-1800

Rp 1,047,500,000.00
Rp
Rp
Rp
Rp
Rp
Rp
759,495,000.00
Rp
5,000,000.00
Rp
4,200,000.00
Rp
4,500,000.00
Rp
15,000,000.00
Rp
1,500,000.00
Rp
669,900,000.00
Rp
66,990,000.00
Rp
Rp
627,000,000.00
Rp
Rp
Rp
Rp
18,000,000.00
Rp
Rp
19,965,000.00
Rp
2,200,000.00
Rp
22,000,000.00
Rp
602,150,000.00
Rp
Rp
Rp
Rp
Rp

800,000.00
3,600,000.00
850,000.00
450,000.00
3,871,100,000.00

Rp
Rp
Rp

###

Rp
Rp 859,100,000.00
Rp
8,000,000.00
Rp 16,400,000.00
Rp 164,000,000.00
Rp
789,695,000.00
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
736,890,000.00
Rp
Rp
57,000,000.00
Rp
570,000,000.00
Rp
24,200,000.00
Rp
620,300,000.00
Rp
1,815,000.00
Rp
Rp
Rp
Rp
18,000,000.00
Rp
5,700,000.00

Rp 3,871,100,000.00

PT ADI JAYA
Jl. Rajawali No. 22, Band
Telp. (022) 3448877 Fax. (022) 3448878 E-m

Worksheet on December 3

Acc. Num.
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1910
1-1920
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-3100
3-3200
3-3300
3-3400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600

Accounts Name
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
VAT Income
Prepaid VAT Income
Equipment at Cost
Equipment Accumulated Depreciation
Accounts Payable
Expenses Payable
Income Tax Payable
VAT Payable
VAT Outcome
Dividend Payable
Bank Danamon Loan
Capital Stock
Retained Erarning
Dividend
Income Summary
Sales
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expense
Telephne & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense

Trial Balance
Debit
Credit

6-1700
6-1800
8-1100
9-1100
9-1200
9-1300

Wages & Salaries Expense

Other Operating Expense
Interest Income
Interest Expense
Bank Service Charge
Income Tax Expense

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
8877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Worksheet on December 31, 2012

Menu
Adjustment
Debit
Credit

Adjusted Trial Balance

Debit
Credit

Profit or Loss
Debit
Credit

Balance Sheet
Debit

Balance Sheet
Credit

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Profit or Lost Statement on Dec. 31, 2012

Menu

_JAYA@cbn.net.id

12

Menu
Menu

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Capital Statement on December 31, 2012

Menu

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Capital Statement on December 1, 2012

Menu

PT ADI JAYA
awali No. 22, Bandung
022) 3448878 E-mail : ADI_JAYA@cbn.net.id

ement on December 1, 2012

Menu

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Statement of Cash Flow on December 31, 2012

Menu

Menu

Menu

PT ADI JAYA
Jl. Rajawali No. 22, Bandung
Telp. (022) 3448877 Fax. (022) 3448878 E-mail : ADI_JAYA@cbn.net.id

Post Closing Trial Balance

on December 31, 2012
Menu
Acc. Num.
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-1910
1-1920
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-3100
3-3200
3-3300
3-3400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500

Accounts Name
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
VAT Income
Prepaid VAT Income
Equipment at Cost
Equipment Accumulated Depreciation
Accounts Payable
Expenses Payable
Income Tax Payable
VAT Payable
VAT Outcome
Dividend Payable
Bank Danamon Loan
Capital Stock
Retained Erarning
Dividend
Income Summary
Sales
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expense
Telephne & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense

Trial Balance
Debit
Debit

Closing Entries
Debit

6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300

Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Income
Interest Expense
Bank Service Charge
Income Tax Expense

I_JAYA@cbn.net.id
Menu
Menu

Closing Entries
Debit

Balance
Debit
Debit