PT.

CEMERLANG
JURNAL UMUMPENUTUP
BULAN DESEMBER 2011
NO. POS
TANGGAL KETERANGAN DEBET (Rp) KREDIT (Rp)
BUKTI REF
2011 31 Sales 2238800000
Des Interest Revenue 13485000
Income Summary 225285000

Income Summary 2034351875

Sales Retur 66000000
Cost Of Goods Sold 1698530000
Freight Paid 8800000
Advertising Expense 4925000
Tlp & Elect Expense 11200000
Store Supplies Expense 11400000
Bad Debt Expense 44322500
Depreciation Expense 17750000
Insurance Expense 1550000
Rent Expense 25800000
Wages & Salaries 39800000
Other Operathing Expense 9600000
Interest Expense 1200000
Bank Service Charge 6830000
Income Tax Expense 72644375

31 Income Summary 217933125

Capital Stock 217933125

31 Capital Stock 25400000

Devidend 25400000

REKAPITULASI
DEBET
No. Akun Jumlah
4-1100 2238800000
7-1100 13485000
3-1300 2252285000
3-1100 25400000
Jumlah 4529970000
REKAPITULASI
KREDIT
No. Akun Jumlah
3-1300 2252285000
4-1200 66000000
5-1100 1698530000
5-1200 8800000
6-1000 4925000
6-1100 11200000
6-1200 11400000
6-1300 44322500
6-1400 17750000
6-1500 15550000
6-1600 25800000
6-1700 39800000
6-1800 9600000
7-1100 1200000
8-1200 6830000
8-1300 72644375
 3-1100 217933125
3-1200 25400000
Jumlah 4525970000