ACCOUNTING POLICY

1 Recording of Transactions Using Periodic Method

2 Recording of Petty Cash is using fluctuation method.
3 Cash disbursement under Rp 1.000.000 using petty cash and the opposite using bank
4 Cash received from the guest will be deposit into bank
5 Depreciation method of fixed asset is straight line
6 Revenue and expenses will be recougnised after delivered to the guest
7 Depreciation of fixed asset such as :
a. Use full life of buildings is 20 years
b. Use full life of equipment is 10 years
c. Use full life of vehicle is 8 years
8 The solvage value of fixed asset is null
9 Every purchase of supplies is recording using nominal account
10 Every the end of month the company preparing financial statement and using accrual basis
Date Transaction
South Kuta City Tours package have been sold for 4 people (the price in
2-Sep the table) and the package will be held on Sept 4th,2018.
4-Sep The package has been implemented and all of expenses have been paid
Klungkung city tour package have been sold 6 people. the price on the
6-Sep table
the implementation of klungkung tour packages, all expenses have been
8-Sep paid.
Sales cash 3 Person of Gianyar City Tour Package to Mr.Sukar will be
9-Sep held on Oct 10.
10-Sep Implamented of City Tour Mr. Sukar, all of expenses have been paid
12-Sep Sold in cash for a Gianyar tour for 5 people Rp 2.319.000
15-Sep Implementation of the package and all expenses have been paid.
Sold tour packages for 4 people with regional tour routes Jimbaran-
17-Sep Badung which will be held on the 20th
Implementation of tour package on the 17th all of expense have been paid
20-Sep
Uluwatu city tour package has been sold for 4 people. (The price on the
21-Sep table)
Uluwatu city tour package has been implemented and all expenses has
24-Sep been paid.
Sold tour packages for 4 people with regional tour routes Jimbaran-
25-Sep Badung which will be held on the 28th.
Implementation of tour package on the 25th all of expense have been
28-Sep paid.

INFORMATION FOR ADJUSMENT

Depreciation of building 5% / year without salvage value (stright line
1 method)
2 Depreciation of equitmant 10% / year without salvage value
3 Depreciation of vehicle 12% / year without salvage value
4 Supplies available the end of month is Rp 2.500.000
 Chart Of Account
Code Account Title Nama Akun
110 Cash Kas
111 Petty Cash Kas kecil
112 Bank Bank
113 Account Receivables Piutang Jasa Wisata
114 Supplies Perlengkapan
121 Building Bangunan
122 Accumulated Depreciation Of Building Akumulasi Penyusutan Bangunan
123 Vehicle Kendaraan
124 Accumulated Depreciation Of Vehicle Akumulasi Penyusutan Kendaraan
125 Office Equipment Peralatan Kantor
126 Accumulated Office Depreciation Of Equitment Akumulasi Penyusutan Peralatan Kantor
211 Deferred Revenue Utang Beban Hotel
212 Restaurant Payable Utang Beban Restaurant
213 Transport Payable Utang Beban Transport
214 Guide & Driver Payable Utang Beban Pemandu Wisata
216 Goverment Tax Payable Utang PPh
217 Wages & Salaries Payable Utang Gaji & Upah
221 Sales Of Package Payable utang penjualan paket
311 Common Stock Modal Saham
312 Retained Earning Laba Ditahan
313 Devidend Deviden
314 Profit-Loss Laba-Rugi
411 Sales Of Package Penjualan Paket wisata
412 Sales Of Airline Ticket Penjualan Tiket Pesawat
413 Sales Of Train Ticket Penjualan Tiket Kereta Api
414 Sales Of Cruise Ticket Penjualan Tiket Kapal Laut
511 Hotel Expenses Beban Hotel
512 Restaurant Expenses Beban Restaurant
513 Transport Expenses Beban Transport
514 Guide & Driver Expenses Beban Pemandu dan Pengemudi Wisata
515 Entry Ticket Expenses Beban tiket masuk
516 Office Supplies Expenses Beban Perlengkapan Kantor
517 Wages & Salaries Expenses Beban Gaji & Upah
518 Depreciation Of Building Expenses Beban Penyusutan Bangunan
519 Depreciation Of Office Equipment Expenses Beban Penyusutan Peralatan Kantor
520 Depreciation Of Vehicle Expenses Beban Penyusutan Kendaraan
521 Exhange Defferences Selisih Kurs
522 Cash Defferences Selisih Kas
523 Supplies Expenses Beban Perlengkapan
524 Insurances Expenses Beban Asuransi
525 Other Expenses Beban Lain-Lain
 3D-D3 AKUNTANSI TOUR
TRIAL BALANCE
AS AT: SEPTEMBER 1, 2018

Account No Account Name Debit

111 Petty Cash Rp 10,000,000.00
112 Bank Rp 20,000,000.00
113 Account Receivables Rp 14,000,000.00
114 Supplies Rp 3,000,000.00
121 Building Rp 200,000,000.00
122 Accumulated Depreciation Of Building
123 Vehicle Rp 60,000,000.00
124 Accumulated Depreciation Of Vehicle
125 Office Equipment Rp 5,000,000.00
126 Accumulated Office Depreciation Of Equitment
212 Restaurant Payable
213 Transport Payable
214 Guide & Driver Payable
217 Wages & Salaries Payable
221 Sales Of Package Payable
311 Common Stock
312 Retained Earning
Total Rp 312,000,000.00
 Credit

Rp 10,000,000.00

Rp 2,500,000.00

Rp 500,000.00
Rp 2,500,000.00
Rp 3,000,000.00
Rp 500,000.00
Rp 2,000,000.00
Rp 66,000,000.00
Rp 200,000,000.00
Rp 25,000,000.00
Rp 312,000,000.00
 3D-D3 AKUNTANSI TOUR
GENERAL JOURNAL
As At : September 30, 2018
(Periodical Method)
Date Description Ref Debit
2-Sep Cash 110
Deferred Revenue 211
(Sales for 4 Pack to South Kuta City Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

4-Sep Deferred Revenue 211

Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Petty Cash 111
(Expenses of The South Kuta City Tour Tour)

6-Sep Cash 110

Deferred Revenue 211
(Sales for 6 Pack to Klungkung City Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

8-Sep Deferred Revenue 211

Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Other Expenses 525
Petty Cash 111
(Expenses of The Klungkung City Tour Tour)

9-Sep Cash 110

Deferred Revenue 211
 (Sales for 3 Pack to Gianyar City Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

10-Sep Deferred Revenue 211

Account Receivables 113
Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Petty Cash 111
(Expenses of The Gianyar City Tour)

12-Sep Cash 110

Deferred Revenue 211
(Sales for 5 Pack to Gianyar Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

15-Sep Deferred Revenue 211

Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Insurances Expenses 524
Other Expenses 525
Petty Cash 111
(Expenses of The Gianyar Tour)

17-Sep Cash 110

Deferred Revenue 211
(Sales for 4 Pack to Jimbaran-Badung Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

20-Sep Deferred Revenue 211

 Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Insurances Expenses 524
Petty Cash 111
Bank 112
(Expenses of The Jimbaran-Badung Tour)

21-Sep Cash 110

Deferred Revenue 211
(Sales for 4 Pack to Uluwatu City Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

24-Sep Deferred Revenue 211

Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Petty Cash 111
(Expenses of The Uluwatu City Tour)

25-Sep Cash 110

Deferred Revenue 211
(Sales for 4 Pack to Jimbaran-Badung Tour)
Bank 112
Cash 110
(Transfer Cash to Bank)

28-Sep Deferred Revenue 211

Sales Of Package 411
(Transfer Deferred Revenue to Sales of Packages)
Transport Expenses 513
Guide & Driver Expenses 514
Restaurant Expenses 512
Entry Ticket Expenses 515
Petty Cash 111
(Expenses of The Jimbaran-Badung Tour)
TOTAL Rp -
Kredit
Rp -
 3D-D3 AKUNTANSI TOUR
ADJUSMENT
As At : September 30, 2018

Date Description Ref

30-Sep Depreciation Of Building Expenses 518
Accumulated Depreciation Of Building 122

Depreciation Of Office Equipment Expenses 519

Accumulated Office Depreciation Of Equitment 126

Depreciation Of Vehicle Expenses 520

Accumulated Depreciation Of Vehicle 124

Supplies Expenses 523

Supplies 114

TOTAL
OUR

2018

Debit Credit
Rp 833,333
Rp 833,333

Rp 41,667
Rp 41,667

Rp 625,000
Rp 625,000

Rp 500,000
Rp 500,000

Rp 2,000,000 Rp 2,000,000
 3D-D3 AKUNTANSI TOUR
GENERAL LEDGER
AS AT : SEPTEMBER 30, 2018

Account Title Bank

Date Deskription Reff Debet Kredit

1-Oct Balance
31-Oct GJ 01 Rp - Rp -
UR

2018

No. Account : 112

Saldo
Debet Kredit
Rp 20,000,000.00 Rp -
Rp 20,000,000.00 Rp -
 Trial Balance
No Account Description
Debit
110 Cash Rp -
111 Petty Cash Rp 10,000,000
112 Bank Rp 20,000,000
113 Account Receivables Rp 14,000,000
114 Supplies Rp 3,000,000
121 Building Rp 200,000,000
122 Accumulated Depreciation Of Building Rp -
123 Vehicle Rp 60,000,000
124 Accumulated Depreciation Of Vehicle Rp -
125 Office Equipment Rp 5,000,000
126 Accumulated Office Depreciation Of Equitment Rp -
211 Deferred Revenue Rp -
212 Restaurant Payable Rp -
213 Transport Payable Rp -
214 Guide & Driver Payable Rp -
216 Goverment Tax Payable Rp -
217 Wages & Salaries Payable Rp -
221 Sales Of Package Payable Rp -
311 Common Stock Rp -
312 Retained Earning Rp -
313 Devidend Rp -
314 Profit-Loss Rp -
411 Sales Of Package Rp -
412 Sales Of Airline Ticket Rp -
413 Sales Of Train Ticket Rp -
414 Sales Of Cruise Ticket Rp -
511 Hotel Expenses Rp -
512 Restaurant Expenses Rp -
513 Transport Expenses Rp -
514 Guide & Driver Expenses Rp -
515 Entry Ticket Expenses Rp -
516 Office Supplies Expenses Rp -
517 Wages & Salaries Expenses Rp -
518 Depreciation Of Building Expenses Rp -
519 Depreciation Of Office Equipment Expenses Rp -
520 Depreciation Of Vehicle Expenses Rp -
521 Exhange Defferences Rp -
522 Cash Defferences Rp -
523 Supplies Expenses Rp -
524 Insurances Expenses Rp -
525 Other Expenses Rp -
TOTAL Rp 312,000,000.00
 3D-D3 AKUNTANSI TOUR
WORK SHEET
As At : September 30, 2018

Trial Balance AJP ATB

Kredit Debit Kredit Debit
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 10,000,000
Rp - Rp - Rp - Rp 20,000,000
Rp - Rp - Rp - Rp 14,000,000
Rp - Rp - Rp 500,000 Rp 2,500,000
Rp - Rp - Rp - Rp 200,000,000
Rp 10,000,000 Rp - Rp 833,333 Rp -
Rp - Rp - Rp - Rp 60,000,000
Rp 2,500,000 Rp - Rp 625,000 Rp -
Rp - Rp - Rp - Rp 5,000,000
Rp 500,000 Rp - Rp 41,667 Rp -
Rp - Rp - Rp - Rp -
Rp 2,500,000 Rp - Rp - Rp -
Rp 3,000,000 Rp - Rp - Rp -
Rp 500,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,000,000 Rp - Rp - Rp -
Rp 66,000,000 Rp - Rp - Rp -
Rp 200,000,000 Rp - Rp - Rp -
Rp 25,000,000 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 - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 833,333 Rp - Rp 833,333
Rp - Rp 41,667 Rp - Rp 41,667
Rp - Rp 625,000 Rp - Rp 625,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 500,000 Rp - Rp 500,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 312,000,000 Rp 2,000,000 Rp 2,000,000 Rp 313,500,000
R

ATB Profit/Loss
Kredit Debit Kredit
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 10,833,333 Rp - Rp -
Rp - Rp - Rp -
Rp 3,125,000 Rp - Rp -
Rp - Rp - Rp -
Rp 541,667 Rp - Rp -
Rp - Rp - Rp -
Rp 2,500,000 Rp - Rp -
Rp 3,000,000 Rp - Rp -
Rp 500,000 Rp - Rp -
Rp - Rp - Rp -
Rp 2,000,000 Rp - Rp -
Rp 66,000,000 Rp - Rp -
Rp 200,000,000 Rp - Rp -
Rp 25,000,000 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 -
Rp - Rp - Rp -
Rp - Rp 833,333 Rp -
Rp - Rp 41,667 Rp -
 Rp - Rp 625,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 500,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 313,500,000 Rp 2,000,000 Rp -
Profit -Rp 2,000,000
TOTAL Rp - Rp -
 Balance
Debit Kredit
Rp - Rp -
Rp 10,000,000 Rp -
Rp 20,000,000 Rp -
Rp 14,000,000 Rp -
Rp 2,500,000 Rp -
Rp 200,000,000 Rp -
Rp - Rp 10,833,333
Rp 60,000,000 Rp -
Rp - Rp 3,125,000
Rp 5,000,000 Rp -
Rp - Rp 541,667
Rp - Rp -
Rp - Rp 2,500,000
Rp - Rp 3,000,000
Rp - Rp 500,000
Rp - Rp -
Rp - Rp 2,000,000
Rp - Rp 66,000,000
Rp - Rp 200,000,000
Rp - Rp 25,000,000
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 -
Rp - Rp -
Rp - Rp -
Rp 311,500,000 Rp 313,500,000
-Rp 2,000,000
Rp 311,500,000 Rp 311,500,000
 3D-D3 AKUNTANSI TOUR
PROFIT AND LOSS STATEMENT
For The Month Ended : September 30, 2018
Periodical Method

Revenue
411 Sales Of Package Rp -
Amount Revenue

Expenses
511 Hotel Expenses Rp -
512 Restaurant Expenses Rp -
513 Transport Expenses Rp -
514 Guide & Driver Expenses Rp -
515 Entry Ticket Expenses Rp -
516 Office Supplies Expenses Rp -
517 Wages & Salaries Expenses Rp -
518 Depreciation Of Building Expenses Rp 833,333
519 Depreciation Of Office Equipment Expenses Rp 41,667
520 Depreciation Of Vehicle Expenses Rp 625,000
521 Exhange Defferences Rp -
522 Cash Defferences Rp -
523 Supplies Expenses Rp 500,000
524 Insurances Expenses Rp -
525 Other Expenses Rp -

Total Expenses
Net Income
8

Rp -

Rp 2,000,000
Rp (2,000,000)
 3D-D3 AKUNTANSI TOUR
RETAIRNED EARNING STATEMENT
As At : September 30, 2018

Retained Earning
Current Year Earning -Rp 2,000,000
Deviden -
R
EMENT
8

Rp 25,000,000

Rp 23,000,000
 3

Aktiva
Current Asset
110 Cash
111 Petty Cash
112 Bank
113 Account Receivables
114 Supplies
Amount of Current Asset

Fixed Asset
121 Building
122 Accumulated Depreciation Of Building
123 Vehicle
124 Accumulated Depreciation Of Vehicle
125 Office Equipment
126 Accumulated Office Depreciation Of Equitment
Amount of Fixed Asset
Amount of Asset
 3D-D3 AKUNTANSI TOUR
BALANCE SHEET
As At : September 30, 2018

Pasiva
Liability
Rp - 211
Rp - 212
Rp 20,000,000 213
Rp 14,000,000 214
Rp 2,500,000 216
Rp 36,500,000 217
221

Rp 200,000,000
Rp 10,833,333 Equity
Rp 60,000,000 311
Rp 3,125,000 312
Rp 5,000,000
Rp 541,667
Rp 250,500,000
Rp 287,000,000
Deferred Revenue Rp -
Restaurant Payable Rp 2,500,000
Transport Payable Rp 3,000,000
Guide & Driver Payable Rp 500,000
Goverment Tax Payable Rp -
Wages & Salaries Payable Rp 2,000,000
Sales Of Package Payable Rp 66,000,000
Amount Liability Rp 74,000,000

Common Stock Rp 200,000,000

Retained Earning Rp 23,000,000

Amount Equity Rp 223,000,000

Liability+Equity Rp 297,000,000
 3D-D3 AKUNTANSI TOUR
CLOSING ENTRY
As At : September 30, 2018
Date Description Ref Debet
30-Sep Sales Of Package 411 Rp -
Profit-Loss 314

30-Sep Profit-Loss 314 Rp 2,000,000.00

Hotel Expenses 511
Restaurant Expenses 512
Transport Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
Depreciation Of Building Expenses 518
Depreciation Of Office Equipment Expenses 519
Depreciation Of Vehicle Expenses 520
Supplies Expenses 523
Insurances Expenses 524
Other Expenses 525

30-Sep Retained Earning 312 Rp (2,000,000.00)

Profit-Loss 314

Total Rp -
 Credit

Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp 833,333.33
Rp 41,666.67
Rp 625,000.00
Rp 500,000.00
Rp -
Rp -

Rp (2,000,000.00)

Rp -