CHART OF ACCOUNT

CODE ACC.NAME

111 Cash
112 Petty Cash
113 Bank
114 Accounts Receivable
115 Allowance for Bad Debt
116 Commission Receivable
117 Supplies
121 Land
122 Building
123 Building Acc. Dep
124 Vehicle
125 Vehicle Acc. Dep
126 Equipment
127 Equipment Acc. Dep
211 Account Payable
213 Cost Of Package Payable
214 Sales Of Ticket Payable
215 Sallaries Payable
216 Transport Payable
217 Entry Ticket Payable
218 Foof & Beverage Payable
219 Driver & Guide Payable
220 Insurance Payable
221 Hotel Payable
222 Rent Payable
223 Commission Payable
311 Common Stock
312 DIvidend
313 Retained Earned
314 Profit & Loss
411 Sales Of Package
412 Commissin Earned
511 Cost Of Package
611 Sallaries Expenses
612 Bad Debt Expenses
613 Transport Expenses
614 Entry Ticket Expenses
615 Food & Beverage Expenses
616 Driver & Guide Expenses
617 Insurance Expenses
618 Hotel Expenses
619 Rent Expenses
620 Commision Expenses
621 Advertising Expenses
622 Reparation Expenses
623 Electricity, water, telepon Expenses
624 Depreciation Expenses
625 Supplies Expenses
 PT. ANXIETY TOUR & TRAVEL

GIANYAR 1 CITY TOUR

No Component F/V 1 Person 2 Person
1 Transportatio F Rp 300,000 Rp 300,000
2 Entry Ticket V Rp 65,000 Rp 130,000
3 Parking F Rp 20,000 Rp 20,000
4 Food & Beverage V Rp 100,000 Rp 200,000
5 Guide & Driver F Rp 200,000 Rp 200,000
Total Cost Rp 685,000 Rp 850,000
Margin 40% Rp 274,000 Rp 340,000
Sales of Pacekages Rp 959,000 Rp 1,190,000
Charge for person Rp 959,000 Rp 595,000

DENPASAR CITY TOUR

No Component F/V 1 Person 2 Person
1 Transport F Rp 300,000 Rp 300,000
2 Entry Ticket V Rp 320,000 Rp 640,000
3 Parking Ticket F Rp 9,000 Rp 9,000
4 Guide & Driver Comission F Rp 300,000 Rp 300,000
5 F&B V Rp 100,000 Rp 200,000
Total Cost Rp 1,029,000 Rp 1,449,000
Margin 40% Rp 411,600 Rp 579,600
Sales of Pacekages Rp 1,440,600 Rp 2,028,600
Charge for person Rp 1,440,600 Rp 1,014,300

GIANYAR 3 CITY TOUR

No Component F/V 1 Person 2 Person
1 Transportation F Rp 200,000.00 Rp 200,000.00
2 Food and Beverage V Rp 70,000.00 Rp 140,000.00
3 Entry ticket V Rp 165,000.00 Rp 330,000.00
4 Parking F Rp 5,000.00 Rp 5,000.00
5 Guide and driver F Rp 200,000.00 Rp 200,000.00
Total Cost Rp 640,000.00 Rp 875,000.00
Margin 40% Rp 256,000.00 Rp 350,000.00
Sales of Packages Rp 896,000.00 Rp 1,225,000.00
Charge per person Rp 896,000.00 Rp 612,500.00

GIANYAR 4 CITY TOUR

No Component F/V 1 Person 2 Person
1 Transport F Rp 150,000 Rp 150,000
2 Entry Ticket V Rp 60,000 Rp 120,000
 3 F&B V Rp 50,000 Rp 100,000
4 Parking F Rp 15,000 Rp 15,000
5 Guide & Driver Commission F Rp 200,000 Rp 200,000
6 Clothes V Rp 20,000 Rp 40,000
Total Cost Rp 495,000 Rp 625,000
Margin 40% Rp 198,000 Rp 250,000
Sales of Package Rp 693,000 Rp 875,000
Charge per person Rp 693,000 Rp 437,500
RAVEL

GIANYAR - BANGLI CITY TOUR

3 Person 4 Person No Component
Rp 300,000 Rp 300,000 1 Transportation
Rp 195,000 Rp 260,000 KEL 1 2 Entry Ticket :
Rp 20,000 Rp 20,000 Munduk asri
Rp 300,000 Rp 400,000 Panglipuran
Rp 200,000 Rp 200,000 Air Terjun Tibumana
Rp 1,015,000 Rp 1,180,000 3 Food & Beverage
Rp 406,000 Rp 472,000 4 Guide & Driver Commision
Rp 1,421,000 Rp 1,652,000 Total Cost
Rp 473,667 Rp 413,000 Margin 40%
Sales Of Package
Charge per person

GIANYAR 6 CITY TOUR

3 Person 4 Person No Component
Rp 300,000 Rp 300,000 KEL 2 1 Transportation
Rp 960,000 Rp 1,280,000 2 Guide & driver
Rp 9,000 Rp 9,000 3 Food & Beverage
Rp 300,000 Rp 300,000 4 Entry ticket
Rp 300,000 Rp 400,000 5 Parking
Rp 1,869,000 Rp 2,289,000 Cost Of Packages
Rp 747,600 Rp 915,600 Margin Contribution
Rp 2,616,600 Rp 3,204,600 Sales Of Packages
Rp 872,200 Rp 801,150 Charge for person

BADUNG CITY TOUR

3 Person 4 Person No Component
Rp 200,000.00 Rp 200,000.00 1 Transport
Rp 210,000.00 Rp 280,000.00 kel 3 2 Entry Ticket
Rp 495,000.00 Rp 660,000.00 3 Food & Beverage
Rp 5,000.00 Rp 5,000.00 4 Parking Ticket
Rp 200,000.00 Rp 200,000.00 5 Guide Fee & driver
Rp 1,110,000.00 Rp 1,345,000.00 Total Cost
Rp 444,000.00 Rp 538,000.00 Margin 40%
Rp 1,554,000.00 Rp 1,883,000.00 Sale of Packages
Rp 518,000.00 Rp 470,750.00 Charge for person

3 Person 4 Person
Rp 150,000 Rp 150,000
Rp 180,000 Rp 240,000
Rp 150,000 Rp 200,000
Rp 15,000 Rp 15,000 kel 4
Rp 200,000 Rp 200,000
Rp 60,000 Rp 80,000
Rp 755,000 Rp 885,000
Rp 302,000 Rp 354,000
Rp 1,057,000 Rp 1,239,000
Rp 352,333 Rp 309,750
TY TOUR
F/V 1 Person 2 Person 3 Person 4 Person
F Rp 300,000.00 Rp 300,000.00 Rp 300,000.00 Rp 300,000.00
V
Rp 15,000.00 Rp 30,000.00 Rp 75,000.00 Rp 90,000.00
Rp 30,000.00 Rp 60,000.00 Rp 150,000.00 Rp 180,000.00
Rp 10,000.00 Rp 20,000.00 Rp 50,000.00 Rp 60,000.00
V Rp 85,000.00 Rp 170,000.00 Rp 425,000.00 Rp 510,000.00
F Rp 150,000.00 Rp 150,000.00 Rp 150,000.00 Rp 150,000.00
Rp 590,000.00 Rp 730,000.00 Rp 1,150,000.00 Rp 1,290,000.00
Rp 236,000.00 Rp 292,000.00 Rp 460,000.00 Rp 516,000.00
Rp 826,000.00 Rp 1,022,000.00 Rp 1,610,000.00 Rp 1,806,000.00
Rp 826,000.00 Rp 511,000.00 Rp 322,000.00 Rp 301,000.00

F/V 1 Person 2 Person 3 Person 4 Person

F Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
F Rp 185,000 Rp 185,000 Rp 185,000 Rp 185,000 KEL 6
V Rp 100,000 Rp 200,000 Rp 300,000 Rp 400,000
V Rp 75,000 Rp 150,000 Rp 225,000 Rp 300,000
F Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000
Rp 520,000 Rp 695,000 Rp 870,000 Rp 1,045,000
Rp 208,000 Rp 278,000 Rp 348,000 Rp 418,000
Rp 728,000 Rp 973,000 Rp 1,218,000 Rp 1,463,000
Rp 728,000 Rp 486,500 Rp 406,000 Rp 292,600

F/V 1 Person 2 Person 3 Person 4 Person

F Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000
V Rp 110,000 Rp 220,000 Rp 330,000 Rp 440,000
V Rp 90,000 Rp 180,000 Rp 270,000 Rp 360,000
F Rp 5,000 Rp 5,000 Rp 5,000 Rp 5,000 KEL 7
F Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000
Rp 705,000 Rp 905,000 Rp 1,105,000 Rp 1,305,000
Rp 282,000 Rp 362,000 Rp 442,000 Rp 522,000
Rp 987,000 Rp 1,267,000 Rp 1,547,000 Rp 1,827,000
Rp 987,000 Rp 633,500 Rp 515,667 Rp 456,750
 PT. ANXIETY TOUR & TRAVEL
BEGINNING TRIAL BALANCE
1-Sep-18

ACC.NO ACC.NAME DEBIT CREDIT

111 Cash Rp - Rp -
112 Petty Cash Rp 19,000,000 Rp -
113 Bank Rp 80,000,000 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance For Bad Debt Rp - Rp 3,000,000
117 Supplies Rp 1,000,000
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Building Acc. Dep Rp - Rp 90,000,000
124 Vehicle Rp 40,000,000 Rp -
125 Vehicle Acc. Dep Rp - Rp 12,000,000
126 Equipment Rp 20,000,000 Rp -
127 Equipment Acc.Dep Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
216 Transport Payable Rp - Rp 1,200,000
219 Driver & Guide Payable Rp - Rp 800,000
311 Common Stock Rp - Rp 300,000,000
312 Devidend
313 Retained Earning Rp - Rp 200,000,000
AMOUNT Rp 640,000,000 Rp 640,000,000
 PT. ANXIETY TOUR & TRAVEL

Date Transaction
Cash Sales of Gianyar 1 City tour for 2 person to Mrs.Anna and the
9/3/2018
implementation wil be held on 05-09-2018
9/5/2018 Implementation of Gianyar 1 city tour

Received document transaction of Gianyar 1 City tour, all payment has

9/6/2018
been paid except guide & driver expenses

Cash Sales of Denpasar City Tour for 3 person to. Mr. Clarine, the
9/6/2018
implementation will be held on 07-09-2018

9/7/2018 Implementation of Denpasar City Tour Package

Received the document transaction of Denpasar City tour, all payment

9/8/2018
has been paid except guide & driver expenses

Cash Sales of Gianyar 3 city tour for 4 person to Mr.Deddy and the
9/8/2018
implementation will be held on 10-09-2018
9/10/2018 Implementation of Gianyar 3 city tour

Received the document transaction of Gianyar 3 city tour package, all

9/11/2018
payment has been paid except guide & driver expenses

Cash sales of Gianyar 4 city tour packages for 4 person to Mr.Abi, and
9/11/2018
the implementation will be held on 13-09-18

9/12/2018 Implementation of Gianyar 4 citty tour

Received the document transaction of Gianyar 4 city tour package, all

9/13/2018
payment has been paid

Cash sales of Gianyar-Bangli city tour package for 5 person to

9/18/2018
Mr.Smith, the Implementation will be held on 20-09-18

9/20/2018 Implementation of Gianyar-Bangli city tour package

 Received the document transaction of Gianyar-Bangli city tour, all
payment has been paid except driver&guide expenses
9/21/2018
Cash sales of Gianyar 6 city tour for 4 person to Mr.Richard, the
realisation will be held on 24-09-18
9/22/2018

Implementation of Gianyar 6 City tour

9/24/2018
Received the document transaction of Gianyar 6 city tour package, all
payment has been paid except driver & guide expenses
9/24/2018
Cash sales of Badung City Tour for 2 person to Mrs.Diah and the
9/26/2018
realisation will be held on 28-09-18

9/28/2018 Implementation of Badung City tour package

Received the document transaction of Badung city tour city tour

9/29/2018
package, all payment has been paid except driver & guide expenses
 PT. ANXIETY TOUR & TRAVEL
GENERAL JOURNAL
PERIOD: 1 - 30 SEPTEMBER 2018

Date Description Reff Debit

03/09/2018 Cash 111 Rp 1,190,000
Sales Of Package 411
Cost Of Package 511 Rp 850,000
Cost Of Package Payable 213
Bank 113 Rp 1,190,000
Cash 111

06/09/2018 Transport Expenses 613 Rp 320,000

Entry Ticket Expenses 614 Rp 130,000
Food & Beverage Expenses 615 Rp 200,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112
Driver & Guide Payable 219

06/09/2018 Cost Of Package Payable 213 Rp 850,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

06/09/2018 Cash 111 Rp 2,616,600

Sales Of Package 411
Cost Of Package 511 Rp 1,869,000
Cost Of Package Payable 213
Bank 113 Rp 2,616,600
Cash 111

08/09/2018 Transport Expenses 613 Rp 309,000

Entry Ticket Expenses 614 Rp 960,000
Food & Beverage Expenses 615 Rp 300,000
Driver & Guide Expenses 616 Rp 300,000
Petty Cash 112
Driver & Guide Payable 219

08/09/2018 Cost Of Package Payable 213 Rp 1,869,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
08/09/2018 Cash 111 Rp 1,883,000
Sales Of Package 411
Cost Of Package 511 Rp 1,345,000
Cost Of Package Payable 213
Bank 113 Rp 1,883,000
Cash 111

11/09/2018 Transport Expenses 613 Rp 205,000

Entry Ticket Expenses 614 Rp 660,000
Food & Beverage Expenses 615 Rp 280,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112
Driver & Guide Payable 219

11/09/2018 Cost Of Package Payable 213 Rp 1,345,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

11/09/2018 Cash 111 Rp 1,239,000

Sales Of Package 411
Cost Of Package 511 Rp 885,000
Cost Of Package Payable 213
Bank 113 Rp 1,239,000
Cash 111

13/09/2018 Transport Expenses 613 Rp 165,000

Entry Ticket Expenses 614 Rp 320,000
Food & Beverage Expenses 615 Rp 200,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112
Driver & Guide Payable 219

13/09/2018 Cost Of Package Payable 213 Rp 885,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

18/09/2018 Cash 111 Rp 1,610,000

Sales Of Package 411
Cost Of Package 511 Rp 1,150,000
Cost Of Package Payable 213
 Bank 113 Rp 1,610,000
Cash 111

21/09/2018 Transport Expenses 613 Rp 300,000

Entry Ticket Expenses 614 Rp 275,000
Food & Beverage Expenses 615 Rp 425,000
Driver & Guide Expenses 616 Rp 150,000
Petty Cash 112
Driver & Guide Payable 219

21/09/2018 Cost Of Package Payable 213 Rp 1,150,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

22/09/2018 Cash 111 Rp 1,463,000

Sales Of Package 411
Cost Of Package 511 Rp 1,045,000
Cost Of Package Payable 213
Bank 113 Rp 1,463,000
Cash 111

25/09/2018 Transport Expenses 613 Rp 160,000

Entry Ticket Expenses 614 Rp 300,000
Food & Beverage Expenses 615 Rp 400,000
Driver & Guide Expenses 616 Rp 185,000
Petty Cash 112
Driver & Guide Payable 219

25/09/2018 Cost Of Package Payable 213 Rp 1,045,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

26/09/2018 Cash 111 Rp 1,267,000

Sales Of Package 411
Cost Of Package 511 Rp 905,000
Cost Of Package Payable 213
Bank 113 Rp 1,267,000
Cash 111

29/09/2018 Transport Expenses 613 Rp 305,000

Entry Ticket Expenses 614 Rp 220,000
 Food & Beverage Expenses 615 Rp 180,000
Driver & Guide Expenses 616 Rp 200,000
Petty Cash 112
Driver & Guide Payable 219

29/09/2018 Cost Of Package Payable 213 Rp 905,000

Transport Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616

AMOUNT Rp 46,684,200
Page : GJ-01

Credit
Rp -
Rp 1,190,000

Rp 850,000

Rp 1,190,000

Rp 650,000
Rp 200,000

Rp 320,000
Rp 130,000
Rp 200,000
Rp 200,000

Rp 2,616,600

Rp 1,869,000

Rp 2,616,600

Rp 1,569,000
Rp 300,000

Rp 309,000
Rp 960,000
Rp 300,000
Rp 300,000
Rp 1,883,000

Rp 1,345,000

Rp 1,883,000

Rp 1,145,000
Rp 200,000

Rp 205,000
Rp 660,000
Rp 280,000
Rp 200,000

Rp 1,239,000

Rp 885,000

Rp 1,239,000

Rp 685,000
Rp 200,000

Rp 165,000
Rp 320,000
Rp 200,000
Rp 200,000

Rp 1,610,000

Rp 1,150,000
Rp 1,610,000

Rp 1,000,000
Rp 150,000

Rp 300,000
Rp 275,000
Rp 425,000
Rp 150,000

Rp 1,463,000

Rp 1,045,000

Rp 1,463,000

Rp 860,000
Rp 185,000

Rp 160,000
Rp 300,000
Rp 400,000
Rp 185,000

Rp 1,267,000

Rp 905,000

Rp 1,267,000
Rp 705,000
Rp 200,000

Rp 305,000
Rp 220,000
Rp 180,000
Rp 200,000

Rp 46,684,200
 PT. ANXIETY TOUR & TRAVEL
GENERAL LEDGER
PERIOD: 1 - 30 SEPTEMBER 2018

CODE : 112

DATE DESCRIPTION REF DEBIT CREDIT

9/1/2018 Balance
9/30/2018 GJ GJ-01 Rp - Rp 6,614,000
9/30/2018 ADJ ADJ-01 Rp - Rp -
9/30/2018 CJ CJ-01 Rp - Rp -
8

ACC.TITLE : Petty Cash

SALDO
DEBIT CREDIT
Rp 19,000,000 Rp -
Rp 12,386,000 Rp -
Rp 12,386,000 Rp -
Rp 12,386,000 Rp -
 ADJUSTMENT NOTE

31/09/2018 remaining Supplies is Rp 500.000

Depreciation the Building for September

with an economic life of 20 years,
31/09/2018 equipment with an economic life of 10
years, vehicle with an economic life of 8
years and the residual value is zero.
 PT. ANXIETY TOUR & TRAVEL
ADJUSTMENT
PERIOD: 1-30 SEPTEMBER 2018
PAGE : ADJ-01

DATE DESCRIPTION REF DEBIT CREDIT

30-Sep-18 Depreciation Expenses 624 Rp 1,416,667

Building Acc. Dep 123 Rp 833,333
Vehicle Acc. Dep 125 Rp 416,667
Equipment Acc. Dep 127 Rp 166,667

30-Sep-18 Supplies Expenses 625 Rp 500,000

Supplies 117 Rp 500,000

Amount Rp 1,916,667 Rp 1,916,667

 TRIAL BALANCE
CODE ACC. NAME
D C
111 Cash Rp - Rp -
112 Petty Cash Rp 12,386,000 Rp -
113 Bank Rp 91,268,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
116 Commission Receivable Rp - Rp -
117 Supplies Rp 1,000,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Building Acc. Dep Rp - Rp 90,000,000
124 Vehicle Rp 40,000,000 Rp -
125 Vehicle Acc. Dep Rp - Rp 12,000,000
126 Equipment Rp 20,000,000 Rp -
127 Equipment Acc. Dep Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
213 Cost Of Package Payable Rp - Rp -
214 Sales Of Ticket Payable Rp - Rp -
215 Sallaries Payable Rp - Rp -
216 Transport Payable Rp - Rp 1,200,000
217 Entry Ticket Payable Rp - Rp -
218 Foof & Beverage Payable Rp - Rp -
219 Driver & Guide Payable Rp - Rp 2,235,000
220 Insurance Payable Rp - Rp -
221 Hotel Payable Rp - Rp -
222 Rent Payable Rp - Rp -
223 Commission Payable Rp - Rp -
311 Common Stock Rp - Rp 300,000,000
312 DIvidend Rp - Rp -
313 Retained Earned Rp - Rp 200,000,000
314 Profit & Loss Rp - Rp -
411 Sales Of Package Rp - Rp 11,268,600
412 Commissin Earned Rp - Rp -
511 Cost Of Package Rp 8,049,000 Rp -
611 Sallaries Expenses Rp - Rp -
612 Bad Debt Expenses Rp - Rp -
613 Transport Expenses Rp - Rp -
614 Entry Ticket Expenses Rp - Rp -
615 Food & Beverage Expenses Rp - Rp -
616 Driver & Guide Expenses Rp - Rp -
617 Insurance Expenses Rp - Rp -
618 Hotel Expenses Rp - Rp -
619 Rent Expenses Rp - Rp -
620 Commision Expenses Rp - Rp -
621 Advertising Expenses Rp - Rp -
622 Reparation Expenses Rp - Rp -
623 Electricity, water, telepon Expenses Rp - Rp -
624 Depreciation Expenses Rp - Rp -
625 Supplies Expenses Rp - Rp -
SALDO Rp 652,703,600 Rp 652,703,600
LABA PERIODE BERJALAN
 PT. ANXIETY TOUR & TRAVEL
WORKSHEET
PERIOD: 1 - 30 SEPTEMBER 2018

ADJUSTMENT TRIAL BALANCE ADJUSTMENT

D C D C
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 12,386,000 Rp -
Rp - Rp - Rp 91,268,600 Rp -
Rp - Rp - Rp 30,000,000 Rp -
Rp - Rp - Rp - Rp 3,000,000
Rp - Rp - Rp - Rp -
Rp - Rp 500,000 Rp 500,000 Rp -
Rp - Rp - Rp 250,000,000 Rp -
Rp - Rp - Rp 200,000,000 Rp -
Rp - Rp 833,333 Rp - Rp 90,833,333
Rp - Rp - Rp 40,000,000 Rp -
Rp - Rp 416,667 Rp - Rp 12,416,667
Rp - Rp - Rp 20,000,000 Rp -
Rp - Rp 166,667 Rp - Rp 6,166,667
Rp - Rp - Rp - Rp 27,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,200,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 2,235,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 300,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 200,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 11,268,600
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 8,049,000 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 1,416,667 Rp - Rp 1,416,667 Rp -
Rp 500,000 Rp - Rp 500,000 Rp -
Rp 1,916,667 Rp 1,916,667 Rp 654,120,267 Rp 654,120,267
PROFIT
 PROFIT/LOSS BALANCE SHEET
D C D C
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 12,386,000 Rp -
Rp - Rp - Rp 91,268,600 Rp -
Rp - Rp - Rp 30,000,000 Rp -
Rp - Rp - Rp - Rp 3,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 500,000 Rp -
Rp - Rp - Rp 250,000,000 Rp -
Rp - Rp - Rp 200,000,000 Rp -
Rp - Rp - Rp - Rp 90,833,333
Rp - Rp - Rp 40,000,000 Rp -
Rp - Rp - Rp - Rp 12,416,667
Rp - Rp - Rp 20,000,000 Rp -
Rp - Rp - Rp - Rp 6,166,667
Rp - Rp - Rp - Rp 27,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,200,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 2,235,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 300,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 200,000,000
Rp - Rp - Rp - Rp -
Rp - Rp 11,268,600 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 8,049,000 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 1,416,667 Rp - Rp - Rp -
Rp 500,000 Rp - Rp - Rp -
Rp 9,965,667 Rp 11,268,600 Rp 644,154,600 Rp 642,851,667
Rp 1,302,933 Rp - Rp - Rp 1,302,933
Rp 11,268,600 Rp 11,268,600 Rp 644,154,600 Rp 644,154,600
 PT. ANXIETY TOUR &TRAVEL
PROFIT & LOSS STATEMENT
PERIOD: 1 - 30 SEPTEMBER 2018

REVENUES
411 Sales Of Package Rp 11,268,600
412 Commissin Earned Rp -
AMOUNT OF REVENUES Rp 11,268,600
EXPENSES
511 Cost Of Package Rp 8,049,000
611 Sallaries Expenses Rp -
612 Bad Debt Expenses Rp -
613 Transport Expenses Rp -
614 Entry Ticket Expenses Rp -
615 Food & Beverage Expenses Rp -
616 Driver & Guide Expenses Rp -
617 Insurance Expenses Rp -
618 Hotel Expenses Rp -
619 Rent Expenses Rp -
620 Commision Expenses Rp -
621 Advertising Expenses Rp -
622 Reparation Expenses Rp -
623 Electricity, water, telepon Expenses Rp -
624 Depreciation Expenses Rp 1,416,667
625 Supplies Expenses Rp 500,000
AMOUNT OF EXPENSES -Rp 9,965,667
NET INCOME BEFORE TAX Rp 1,302,933
 PT. ANXIETY TOUR & TRAVEL
RETAINED EARNING STATEMENT
PERIOD: 1 - 30 SEPTEMBER

CODE DESCRIPTION
313 Retained Earned 1 September 2018 Rp 200,000,000
314 Profit & Loss Rp 1,302,933
312 DIvidend Rp -
Rp 1,302,933
313 Retained Earned 30 September 2018 Rp 201,302,933
 PT. ANXIETY TOUR & TRAVEL
BALANCE SHEET
PERIOD: 1 - 30 SEPTEMBER 2018

ASSET
CURRENT ASSET
111 Cash Rp -
112 Petty Cash Rp 12,386,000
113 Bank Rp 91,268,600
114 Accounts Receivable Rp 30,000,000
115 Allowance for Bad Debt -Rp 3,000,000
116 Commission Receivable Rp -
117 Supplies Rp 500,000
AMOUNT OF CURRENT ASSET Rp 131,154,600
FIXED ASSET
121 Land Rp 250,000,000
122 Building Rp 200,000,000
123 Building Acc. Dep -Rp 90,833,333
124 Vehicle Rp 40,000,000
125 Vehicle Acc. Dep -Rp 12,416,667
126 Equipment Rp 20,000,000
127 Equipment Acc. Dep -Rp 6,166,667
AMOUNT OF FIXED ASSET Rp 400,583,333
TOTAL ASSET Rp 531,737,933
 Y TOUR & TRAVEL
ANCE SHEET
30 SEPTEMBER 2018

LIABILITIES
CURRENT LIABILITIES
211 Account Payable Rp 27,000,000
216 Transport Payable Rp 1,200,000
219 Driver & Guide Payable Rp 2,235,000

AMOUNT OF LIABILITIES Rp 30,435,000

EQUITY
311 Common Stock Rp 300,000,000
313 Retained Earned Rp 201,302,933

Rp 501,302,933

AMOUNT OF EQUITY
TOTAL LIABILITY & EQUITY Rp 531,737,933
 PT. ANXIETY TOUR & TRAVEL
CLOSING JURNAL

PAGE : CJ-01
Date Description Reff Debit Credit
31/09/18 Sales Of Package 411 Rp 11,268,600 Rp -
Profit & Loss 314 Rp - Rp 11,268,600

Profit & Loss 314 Rp 1,916,667 Rp -

Transport Expenses 613 Rp - Rp -
Entry Ticket Expenses 614 Rp - Rp -
Food & Beverage Expenses 615 Rp - Rp -
Driver & Guide Expenses 616 Rp - Rp -
Depreciation Expenses 624 Rp - Rp 1,416,667
Supplies Expenses 625 Rp - Rp 500,000

Profit & Loss 314 Rp 1,302,933 Rp -

Retained Earned 313 Rp - Rp 1,302,933

AMOUNT Rp 14,488,200 Rp 14,488,200

 PT. ANXIETY TOUR & TRAVEL
TRIAL BALANCE AFTER CLOSING

CODE ACC.NAME DEBIT CREDIT

111 Cash Rp - Rp -
112 Petty Cash Rp 12,386,000 Rp -
113 Bank Rp 91,268,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
116 Commission Receivable Rp - Rp -
117 Supplies Rp 500,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Building Acc. Dep Rp - Rp 90,833,333
124 Vehicle Rp 40,000,000 Rp -
125 Vehicle Acc. Dep Rp - Rp 12,416,667
126 Equipment Rp 20,000,000 Rp -
127 Equipment Acc. Dep Rp - Rp 6,166,667
211 Account Payable Rp - Rp 27,000,000
213 Cost Of Package Payable Rp - Rp -
214 Sales Of Ticket Payable Rp - Rp -
215 Sallaries Payable Rp - Rp -
216 Transport Payable Rp - Rp 1,200,000
217 Entry Ticket Payable Rp - Rp -
218 Foof & Beverage Payable Rp - Rp -
219 Driver & Guide Payable Rp - Rp 2,235,000
220 Insurance Payable Rp - Rp -
221 Hotel Payable Rp - Rp -
222 Rent Payable Rp - Rp -
223 Commission Payable Rp - Rp -
311 Common Stock Rp - Rp 300,000,000
313 Retained Earned Rp - Rp 201,302,933
314 Profit & Loss Rp - Rp 8,049,000
AMOUNT Rp 644,154,600 Rp 652,203,600