PT Citra PRIMA KARAWANG

CHART OF ACCOUNT
Wednesday, December 31, 2014
Acc Num Account Name Balance Debit/kredit
111 Cash Rp 5,140,000.00 Debit
121 Account Receivable Rp 5,880,000.00 Debit
131 Inventory Rp 23,780,000.00 Debit
141 Prepaid Insurance Rp 160,000.00 Debit
151 Supplies Rp 440,000.00 Debit
161 Land Rp 13,000,000.00 Debit
171 Building Rp 23,020,000.00 Debit
172 accumulated Depreclation Building Rp 2,320,000.00 Credit
181 Equipment Rp 6,000,000.00 Debit
182 Accumulated Depreclation Equipment Rp 2,040,000.00 Credit
211 account Payable Rp 18,880,000.00 Credit
212 Dividen Payable Rp 300,000.00 Credit
213 Tax Payable Rp 1,000,000.00 Credit
214 Interest Payable - Credit
215 Notes Payable Rp 20,000,000.00 Credit
311 Capital Stock Rp 20,000,000.00 Credit
312 Retained Earning Rp 12,880,000.00 Credit
410 Income Summary Credit
411 Sales Credit
412 Sales Return and Allowance Debit
450 Rent Income credit
511 Purchase Debit
512 Purchase Return And allowance Debit
513 Freight in Debit
520 General And Administration Expense Debit
521 Depraciation Expense Building Debit
522 Depraciation Expense Equipment Debit
530 Selling Expense Debit
531 Expedition Expense Debit
540 Tax Income Debit
541 Supplies Expense Debit
542 Insurance Expense Debit
550 Interest Expense Debit
11226
laporan
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca

Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
Laba/Rugi
 PT CITRA PRIMA KARAWANG
BALANCE SHEET
Per 30 November 2016
Acc Num Account Name Debit
111 Cash Rp 5,140,000.00
121 Account Receivable Rp 5,880,000.00
131 Inventory Rp 23,780,000.00
141 Prepaid Insurance Rp 160,000.00
151 Supplies Rp 440,000.00
161 Land Rp 13,000,000.00
171 Building Rp 23,020,000.00
172 accumulated Depreclation Building
181 Equipment Rp 6,000,000.00
182 Accumulated Depreclation Equipment
211 account Payable
212 Dividen Payable
213 Tax Payable
214 Interest Payable
215 Notes Payable
311 Capital Stock
312 Retained Earning
410 Income Summary
411 Sales
412 Sales Return and Allowance Rp -
450 Rent Income
511 Purchase Rp -
512 Purchase Return And allowance Rp -
513 Freight in Rp -
520 General And Administration Expense Rp -
521 Depraciation Expense Building Rp -
522 Depraciation Expense Equipment Rp -
530 Selling Expense Rp -
531 Expedition Expense Rp -
540 Tax Income Rp -
541 Supplies Expense Rp -
542 Insurance Expense Rp -
550 Interest Expense Rp -
JUMLAH Rp 77,420,000.00
G

Credit

Rp 2,320,000.00

Rp 2,040,000.00
Rp 18,880,000.00
Rp 300,000.00
Rp 1,000,000.00
-
Rp 20,000,000.00
Rp 20,000,000.00
Rp 12,880,000.00
Rp -
Rp -

Rp -

Rp 77,420,000.00
 PT CITRA PRIMA KARAWANG
GENERAL JOURNAL
PER DESEMBER 2014

DATE ACC.NUM ACCOUNT NAME

1 Dec 2014 511 Purchase
1 Dec 2014 211 account Payable
1 Dec 2014 513 Freight in
1 Dec 2014 111 Cash
3 Dec 2014 111 Cash
3 Dec 2014 412 Sales Return and Allowance
3 Dec 2014 121 Account Receivable
3 Dec 2014 211 account Payable
3 Dec 2014 512 Purchase Return And allowance
3 Dec 2014 121 Account Receivable
3 Dec 2014 411 Sales
4 Dec 2014 111 Cash
4 Dec 2014 411 Sales
5 Dec 2014 111 Cash
5 Dec 2014 412 Sales Return and Allowance
5 Dec 2014 121 Account Receivable
5 Dec 2014 211 account Payable
5 Dec 2014 111 Cash
6 Dec 2014 511 Purchase
6 Dec 2014 111 Cash
6 Dec 2014 121 Account Receivable
6 Dec 2014 411 Sales
10 Dec 2014 211 account Payable
10 Dec 2014 512 Purchase Return And allowance
10 Dec 2014 111 Cash
10 Dec 2014 111 Cash
10 Dec 2014 311 Capital Stock
11 Dec 2014 412 Sales Return and Allowance
11 Dec 2014 121 Account Receivable
11 Dec 2014 511 Purchase
11 Dec 2014 211 account Payable
12 Dec 2014 211 account Payable
12 Dec 2014 512 Purchase Return And allowance
12 Dec 2014 212 Dividen Payable
12 Dec 2014 111 Cash
12 Dec 2014 111 Cash
12 Dec 2014 412 Sales Return and Allowance
12 Dec 2014 121 Account Receivable
15 Dec 2014 520 General And Administration Expense
15 Dec 2014 111 Cash
15 Dec 2014 211 account Payable
15 Dec 2014 512 Purchase Return And allowance
18 Dec 2014 111 Cash
18 Dec 2014 412 Sales Return and Allowance
18 Dec 2014 121 Account Receivable
19 Dec 2014 111 Cash
19 Dec 2014 450 Rent Income
20 Dec 2014 121 Account Receivable
20 Dec 2014 411 Sales
20 Dec 2014 412 Sales Return and Allowance
20 Dec 2014 121 Account Receivable
20 Dec 2014 111 Cash
20 Dec 2014 411 Sales
20 Dec 2014 211 account Payable
20 Dec 2014 111 Cash
20 Dec 2014 511 Purchase
20 Dec 2014 211 account Payable
20 Dec 2014 511 Purchase
21 Dec 2014 111 Cash
21 Dec 2014 111 Cash
24 Dec 2014 450 Rent Income
24 Dec 2014 121 Account Receivable
25 Dec 2014 411 Sales
25 Dec 2014 121 Account Receivable
25 Dec 2014 411 Sales
25 Dec 2014 530 Selling Expense
25 Dec 2014 111 Cash
28 Dec 2014 531 Expedition Expense
28 Dec 2014 111 Cash
28 Dec 2014 511 Purchase
28 Dec 2014 211 account Payable
28 Dec 2014 121 Account Receivable
28 Dec 2014 411 Sales
29 Dec 2014 121 Account Receivable
29 Dec 2014 411 Sales
30 Dec 2014 121 Account Receivable
30 Dec 2014 411 Sales
30 Dec 2014 151 Supplies
30 Dec 2014 111 Cash
30 Dec 2014 215 Notes Payable
30 Dec 2014 550 Interest Expense
30 Dec 2014 111 Cash
30 Dec 2014 412 Sales Return and Allowance
30 Dec 2014 121 Account Receivable
JUMLAH
 PT CITRA PRIMA KARAWANG
GENERAL JOURNAL
PER DESEMBER 2014
BALANCE
DESCRIPTION DEBIT
Elektronik model A59 dari PT.Columbia 2/10-N/30 Rp 1,230,000.00
Elektronik model A59 dari PT.Columbia 2/10-N/30
Ongkos Angkut dari PT.Columbia Rp 60,000.00
Ongkos Angkut dari PT.Columbia
Pelunasan Piutang dari PT.Lampion Rp 548,800.00
Pelunasan Piutang dari PT.Lampion Rp 11,200.00
Pelunasan Piutang dari PT.Lampion
Pengembalian Barang A59 ke PT.Columbia Rp 20,000.00
Pengembalian Barang A59 ke PT.Columbia
Dijual Elektronik C313 sebanyak 3 set ke PT.Lampion 2/10-n/30 Rp 1,220,000.00
Dijual Elektronik C313 sebanyak 3 set ke PT.Lampion 2/10-n/30
Dijual tunai ke PT.Andora elektronik model A59 sebanyak 1 set Rp 3,600,000.00
Dijual tunai ke PT.Andora elektronik model A59 sebanyak 1 set
Pelunasan Piutang dari PT.Vita Wijaya Rp 3,547,600.00
Pelunasan Piutang dari PT.Vita Wijaya Rp 72,400.00
Pelunasan Piutang dari PT.Vita Wijaya
Bayar utang ke PT. Cordoba Rp 3,420,000.00
Bayar utang ke PT. Cordoba
Dibeli Tunai Barang Model U234 dari PT. Saniyo Rp 2,000,000.00
Dibeli Tunai Barang Model U234 dari PT. Saniyo
Dijual Elektronik model U243 sebanyak 6 set ke PT. Sasando 2/10-n/30 Rp 800,000.00
Dijual Elektronik model U243 sebanyak 6 set ke PT. Sasando 2/10-n/30
Dibayar pelunasan utang kepada PT. Columbia Rp 1,210,000.00
Dibayar pelunasan utang kepada PT. Columbia
Dibayar pelunasan utang kepada PT. Columbia
Investasi pemegang saham Rp 12,000,000.00
Investasi pemegang saham
Retur penjualan dari Pt. Sindo Rp 24,000.00
Retur penjualan dari Pt. Sindo
Pembelian Kredit Model A59 sebanyak 10 set dari PT. Cordoba Rp 2,000,000.00
Pembelian Kredit Model A59 sebanyak 10 set dari PT. Cordoba
Pengembalian Barang A59 ke PT. Cordob Rp 120,000.00
Pengembalian Barang A59 ke PT. Cordob
Pembagian Deviden kepada Pemegang saham Rp 200,000.00
Pembagian Deviden kepada Pemegang saham
Pembayaran dari PT. Lampion atas transaksi 3 Desember Rp 1,195,600.00
Pembayaran dari PT. Lampion atas transaksi 3 Desember Rp 24,400.00
Pembayaran dari PT. Lampion atas transaksi 3 Desember
Dibayar beban beban umum Rp 231,200.00
Dibayar beban beban umum
Dikembalikan Barang Model A59 ke PT. Cordoba Rp 100,000.00
Dikembalikan Barang Model A59 ke PT. Cordoba
Pelunasan dari PT. Sasando untuk Transaksi 9 Desember Rp 760,480.00
Pelunasan dari PT. Sasando untuk Transaksi 9 Desember Rp 15,520.00
Pelunasan dari PT. Sasando untuk Transaksi 9 Desember
Diterima sewa alat dari PT. Alor Star Rp 1,000,000.00
Diterima sewa alat dari PT. Alor Star
Dijual Kredit kepada PT. Arto Barang Model c313 2/10=n/30 Rp 1,960,000.00
Dijual Kredit kepada PT. Arto Barang Model c313 2/10=n/30
Retur penjualan dari Pt. Arto Rp 50,000.00
Retur penjualan dari Pt. Arto
Penjualan tunai barang model c313 ke PT> Kartun Rp 2,400,000.00
Penjualan tunai barang model c313 ke PT> Kartun
bayar utang ke PT. Columbia Rp 400,000.00
bayar utang ke PT. Columbia
Beli kredit dari PT. Cordoba Barang model LY565 Rp 1,020,000.00
Beli kredit dari PT. Cordoba Barang model LY565
Beli Tunai Barang model l323 dari PT Panasona Rp 2,660,000.00
Beli Tunai Barang model l323 dari PT Panasona
Pend. Sewa jasa test peralatan model VVV600 Rp 100,000.00
Pend. Sewa jasa test peralatan model VVV601
Dikirim Faktur No. 1614 atas penjualan kredit model LY056 ke PT. Barito Rp 2,000,000.00
Dikirim Faktur No. 1614 atas penjualan kredit model LY056 ke PT. Barito
Jual Barang Model WM251 secara kredit ke PT Lampion Rp 1,080,000.00
Jual Barang Model WM251 secara kredit ke PT Lampion
Biaya Beban Penjualan Rp 2,100,000.00
Biaya Beban Penjualan
Bayar beban pengiriman barang Rp 83,600.00
Bayar beban pengiriman barang
Beli Barang Model VM660 kredit dari PT. Alma Rp 23,600,000.00
Beli Barang Model VM660 kredit dari PT. Alma
Jual Kredit ke PT. Arto model MW251 Rp 8,200,000.00
Jual Kredit ke PT. Arto model MW251
Jual Kredit ke PT. Lampion model LY274 Rp 2,400,000.00
Jual Kredit ke PT. Lampion model LY274
Jual Kredit ke PT. Fita jaya model M275 Rp 3,700,000.00
Jual Kredit ke PT. Fita jaya model M275
Beli Tunai dari Supplier Rp 100,000.00
Beli Tunai dari Supplier
Bayar Wesel bayar BKK no 714 Rp 2,000,000.00
Bayar Wesel bayar BKK no 714 Rp 10,000.00
Bayar Wesel bayar BKK no 714
Retur Penjualan dari PT. Lampion barang model c313 Rp 200,000.00
Retur Penjualan dari PT. Lampion barang model c314
Rp 89,474,800.00
 CREDIT

Rp 1,230,000.00

Rp 60,000.00

Rp 560,000.00

Rp 20,000.00

Rp 1,220,000.00

Rp 3,600,000.00

Rp 3,620,000.00

Rp 3,420,000.00

Rp 2,000,000.00

Rp 800,000.00

Rp 24,200.00
Rp 1,185,800.00

Rp 12,000,000.00

Rp 24,000.00

Rp 2,000,000.00

Rp 120,000.00

Rp 200,000.00

Rp 1,220,000.00

Rp 231,200.00

Rp 100,000.00
Rp 776,000.00

Rp 1,000,000.00

Rp 1,960,000.00

Rp 50,000.00

Rp 2,400,000.00

Rp 400,000.00

Rp 1,020,000.00

Rp 2,660,000.00

Rp 100,000.00

Rp 2,000,000.00

Rp 1,080,000.00

Rp 2,100,000.00

Rp 83,600.00

Rp 23,600,000.00

Rp 8,200,000.00

Rp 2,400,000.00

Rp 3,700,000.00

Rp 100,000.00

Rp 2,010,000.00

Rp 200,000.00
Rp 89,474,800.00
 LEDGER

Account Number : 111

Account Name : Cash
Saldo Awal : Rp 5,140,000.00
Saldo Akhir : Rp -
Periode : 31-Dec-14
NO DATE DESCRIPTION
1 ### Beginnng Balance
2
3
4
5 1 Dec 2014 Ongkos Angkut dari PT.Columbia
6 3 Dec 2014 Pelunasan Piutang dari PT.Lampion
7
8
9
10
11
12
13 4 Dec 2014 Dijual tunai ke PT.Andora elektronik model A59 se
14
15 5 Dec 2014 Pelunasan Piutang dari PT.Vita Wijaya
16
17
18
19 5 Dec 2014 Bayar utang ke PT. Cordoba
20
21 6 Dec 2014 Dibeli Tunai Barang Model U234 dari PT. Saniyo
22
23
24
25
26 10 Dec 2014 Dibayar pelunasan utang kepada PT. Columbia
27 10 Dec 2014 Investasi pemegang saham
28
29
30
31
32
33
34
35
36 12 Dec 2014 Pembagian Deviden kepada Pemegang saham
37 12 Dec 2014 Pembayaran dari PT. Lampion atas transaksi 3 De
38
39
40
41 15 Dec 2014 Dibayar beban beban umum
42
43
44 18 Dec 2014 Pelunasan dari PT. Sasando untuk Transaksi 9 Des
45
46
47 19 Dec 2014 Diterima sewa alat dari PT. Alor Star
48
49
50
51
52
53 20 Dec 2014 Penjualan tunai barang model c313 ke PT> Kartun
54
55
56 20 Dec 2014 bayar utang ke PT. Columbia
57
58
59
60 21 Dec 2014 Beli Tunai Barang model l323 dari PT Panasona
61 21 Dec 2014 Pend. Sewa jasa test peralatan model VVV600
62
63
64
65
66
67
68 25 Dec 2014 Biaya Beban Penjualan
69
70 28 Dec 2014 Bayar beban pengiriman barang
71
72
73
74
75
76
77
78
79
80 30 Dec 2014 Beli Tunai dari Supplier
81
82
83 30 Dec 2014 Bayar Wesel bayar BKK no 714
84
85
86
87
88
 89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
LEDGER

Saldo Normal
Debit

DEBIT CREDIT BALANCE

Rp 5,140,000.00 Rp - Rp 5,140,000.00
Rp - Rp - Rp 5,140,000.00
Rp - Rp - Rp 5,140,000.00
Rp - Rp - Rp 5,140,000.00
Rp - Rp 60,000.00 Rp 5,080,000.00
Rp 548,800.00 Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp - Rp - Rp 5,628,800.00
Rp 3,600,000.00 Rp - Rp 9,228,800.00
Rp - Rp - Rp 9,228,800.00
Rp 3,547,600.00 Rp - Rp 12,776,400.00
Rp - Rp - Rp 12,776,400.00
Rp - Rp - Rp 12,776,400.00
Rp - Rp - Rp 12,776,400.00
Rp - Rp 3,420,000.00 Rp 9,356,400.00
Rp - Rp - Rp 9,356,400.00
Rp - Rp 2,000,000.00 Rp 7,356,400.00
Rp - Rp - Rp 7,356,400.00
Rp - Rp - Rp 7,356,400.00
Rp - Rp - Rp 7,356,400.00
Rp - Rp - Rp 7,356,400.00
Rp - Rp 1,185,800.00 Rp 6,170,600.00
Rp 12,000,000.00 Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp - Rp 18,170,600.00
Rp - Rp 200,000.00 Rp 17,970,600.00
Rp 1,195,600.00 Rp - Rp 19,166,200.00
Rp - Rp - Rp 19,166,200.00
Rp - Rp - Rp 19,166,200.00
Rp - Rp - Rp 19,166,200.00
Rp - Rp 231,200.00 Rp 18,935,000.00
Rp - Rp - Rp 18,935,000.00
Rp - Rp - Rp 18,935,000.00
Rp 760,480.00 Rp - Rp 19,695,480.00
Rp - Rp - Rp 19,695,480.00
Rp - Rp - Rp 19,695,480.00
Rp 1,000,000.00 Rp - Rp 20,695,480.00
Rp - Rp - Rp 20,695,480.00
Rp - Rp - Rp 20,695,480.00
Rp - Rp - Rp 20,695,480.00
Rp - Rp - Rp 20,695,480.00
Rp - Rp - Rp 20,695,480.00
Rp 2,400,000.00 Rp - Rp 23,095,480.00
Rp - Rp - Rp 23,095,480.00
Rp - Rp - Rp 23,095,480.00
Rp - Rp 400,000.00 Rp 22,695,480.00
Rp - Rp - Rp 22,695,480.00
Rp - Rp - Rp 22,695,480.00
Rp - Rp - Rp 22,695,480.00
Rp - Rp 2,660,000.00 Rp 20,035,480.00
Rp 100,000.00 Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp - Rp 20,135,480.00
Rp - Rp 2,100,000.00 Rp 18,035,480.00
Rp - Rp - Rp 18,035,480.00
Rp - Rp 83,600.00 Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp - Rp 17,951,880.00
Rp - Rp 100,000.00 Rp 17,851,880.00
Rp - Rp - Rp 17,851,880.00
Rp - Rp - Rp 17,851,880.00
Rp - Rp 2,010,000.00 Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 15,841,880.00
 PT.CITRA PRIMA KARAWANG
TRIAL BALANCE
PER 31 DESEMBER 2014

BEGINNING BALANCE
ACC. NUM ACCOUNT
Debit Credit
111 Cash Rp 5,140,000.00
121 Account Receivable Rp 5,880,000.00
131 Inventory Rp 23,780,000.00
141 Prepaid Insurance Rp 160,000.00
151 Supplies Rp 440,000.00
161 Land Rp 13,000,000.00
171 Building Rp 23,020,000.00
172 accumulated Depreclation Building Rp - Rp 2,320,000.00
181 Equipment Rp 6,000,000.00
182 Accumulated Depreclation Equipment Rp - Rp 2,040,000.00
211 account Payable Rp - Rp 18,880,000.00
212 Dividen Payable Rp - Rp 300,000.00
213 Tax Payable Rp - Rp 1,000,000.00
214 Interest Payable Rp - -
215 Notes Payable Rp - Rp 20,000,000.00
311 Capital Stock Rp - Rp 20,000,000.00
312 Retained Earning Rp - Rp 12,880,000.00
410 Income Summary Rp - Rp -
411 Sales Rp - Rp -
412 Sales Return and Allowance Rp -
450 Rent Income Rp - Rp -
511 Purchase Rp -
512 Purchase Return And allowance Rp -
513 Freight in Rp -
520 General And Administration Expense Rp -
521 Depraciation Expense Building Rp -
522 Depraciation Expense Equipment Rp -
530 Selling Expense Rp -
531 Expedition Expense Rp -
540 Tax Income Rp -
541 Supplies Expense Rp -
542 Insurance Expense Rp -
550 Interest Expense Rp -
JUMLAH Rp 77,420,000.00 Rp 77,420,000.00
RA PRIMA KARAWANG
TRIAL BALANCE
31 DESEMBER 2014

LEDGER TRIAL BALANCE

Debit Credit Debit Credit
Rp 25,152,480.00 Rp 14,450,600.00 Rp 15,841,880.00 Rp -
Rp 21,360,000.00 Rp 6,450,000.00 Rp 20,790,000.00 Rp -
Rp - Rp - Rp 23,780,000.00 Rp -
Rp - Rp - Rp 160,000.00 Rp -
Rp 100,000.00 Rp - Rp 540,000.00 Rp -
Rp - Rp - Rp 13,000,000.00 Rp -
Rp - Rp - Rp 23,020,000.00 Rp -
Rp - Rp - Rp - Rp 2,320,000.00
Rp - Rp - Rp 6,000,000.00 Rp -
Rp - Rp - Rp - Rp 2,040,000.00
Rp 5,270,000.00 Rp 27,850,000.00 Rp - Rp 41,460,000.00
Rp 200,000.00 Rp - Rp - Rp 100,000.00
Rp - Rp - Rp - Rp 1,000,000.00
Rp - Rp -
Rp 2,000,000.00 Rp - Rp - Rp 18,000,000.00
Rp - Rp 12,000,000.00 Rp - Rp 32,000,000.00
Rp - Rp - Rp - Rp 12,880,000.00
Rp - Rp - Rp - Rp -
Rp - Rp 27,360,000.00 Rp - Rp 27,360,000.00
Rp 397,520.00 Rp - Rp 397,520.00 Rp -
Rp - Rp 1,100,000.00 Rp - Rp 1,100,000.00
Rp 32,510,000.00 Rp - Rp 32,510,000.00 Rp -
Rp - Rp 264,200.00 Rp - Rp 264,200.00
Rp 60,000.00 Rp - Rp 60,000.00 Rp -
Rp 231,200.00 Rp - Rp 231,200.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,100,000.00 Rp - Rp 2,100,000.00 Rp -
Rp 83,600.00 Rp - Rp 83,600.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 10,000.00 Rp - Rp 10,000.00 Rp -
Rp 89,474,800.00 Rp 89,474,800.00 Rp 138,524,200.00 Rp 138,524,200.00
 PT.CITRA PRIMA KARAWANG
ADJUSMENT
PER 31 DESEMBER 2014

TANGGAL KODE NAMA PERKIRAAN DEBET

31-Dec-14 540 Tax Income Rp 2,000,000.00
31-Dec-14 213 Tax Payable
31-Dec-14 550 Interest Expense Rp 90,000.00
31-Dec-14 214 Interest Payable
31-Dec-14 541 Supplies Expense Rp 400,000.00
31-Dec-14 151 Supplies
31-Dec-14 542 Insurance Expense Rp 10,000.00
31-Dec-14 141 Prepaid Insurance
31-Dec-14 521 Depraciation Expense Building Rp 160,000.00
31-Dec-14 172 accumulated Depreclation Building
31-Dec-14 522 Depraciation Expense Equipment Rp 20,000.00
31-Dec-14 182 Accumulated Depreclation Equipment
31-Dec-14 410 Income Summary Rp 23,780,000.00
31-Dec-14 131 Inventory
31-Dec-14 131 Inventory Rp 39,000,000.00
31-Dec-14 410 Income Summary
JUMLAH Rp 65,460,000.00
 KREDIT

Rp 2,000,000.00

Rp 90,000.00

Rp 400,000.00

Rp 10,000.00

Rp 160,000.00

Rp 20,000.00

Rp 23,780,000.00

Rp 39,000,000.00
Rp 65,460,000.00
 PT CITRA PRIMA KARAWANG
RETAINED EARNING
PER 31 DESEMBER 2014

312 RETAINED EARNING (BEGINNING) Rp 12,880,000.00

NET PROFIT / NET LOSS Rp 5,871,880.00

DIVIDEN
INCREAS/DECREAS RETAINED EARNING

312 RETAINED EARNING Rp 18,751,880.00

 TRIAL BALANCE
ACC.NUM ACCOUNT NAME DEBET KREDIT
111 Cash Rp 15,841,880.00 Rp -
121 Account Receivable Rp 20,790,000.00 Rp -
131 Inventory Rp 23,780,000.00 Rp -
141 Prepaid Insurance Rp 160,000.00 Rp -
151 Supplies Rp 540,000.00 Rp -
161 Land Rp 13,000,000.00 Rp -
171 Building Rp 23,020,000.00 Rp -
172 accumulated Depreclation Building Rp - Rp 2,320,000.00
181 Equipment Rp 6,000,000.00 Rp -
182 Accumulated Depreclation Equipment Rp - Rp 2,040,000.00
211 account Payable Rp - Rp 41,460,000.00
212 Dividen Payable Rp - Rp 100,000.00
213 Tax Payable Rp - Rp 1,000,000.00
214 Interest Payable
215 Notes Payable Rp - Rp 18,000,000.00
311 Capital Stock Rp - Rp 32,000,000.00
312 Retained Earning Rp - Rp 12,880,000.00
410 Income Summary Rp - Rp -
411 Sales Rp - Rp 27,360,000.00
412 Sales Return and Allowance Rp 397,520.00 Rp -
450 Rent Income Rp - Rp 1,100,000.00
511 Purchase Rp 32,510,000.00 Rp -
512 Purchase Return And allowance Rp - Rp 264,200.00
513 Freight in Rp 60,000.00 Rp -
520 General And Administration Expense Rp 231,200.00 Rp -
521 Depraciation Expense Building Rp - Rp -
522 Depraciation Expense Equipment Rp - Rp -
530 Selling Expense Rp 2,100,000.00 Rp -
531 Expedition Expense Rp 83,600.00 Rp -
540 Tax Income Rp - Rp -
541 Supplies Expense Rp - Rp -
542 Insurance Expense Rp - Rp -
550 Interest Expense Rp 10,000.00 Rp -
JUMLAH Rp 138,524,200.00 Rp 138,524,200.00
NET PROFIT
 PT.CITRA PRIMA KAR
ADJUSMENT
PER 31 DESEMBER

ADJUSMENT TB.ADJUSTED
DEBET KREDIT DEBET KREDIT
Rp - Rp - Rp 15,841,880.00 Rp -
Rp - Rp - Rp 20,790,000.00 Rp -
Rp 39,000,000.00 Rp 23,780,000.00 Rp 39,000,000.00 Rp -
Rp - Rp 10,000.00 Rp 150,000.00 Rp -
Rp - Rp 400,000.00 Rp 140,000.00 Rp -
Rp - Rp - Rp 13,000,000.00 Rp -
Rp - Rp - Rp 23,020,000.00 Rp -
Rp - Rp 160,000.00 Rp - Rp 2,480,000.00
Rp - Rp - Rp 6,000,000.00 Rp -
Rp - Rp 20,000.00 Rp - Rp 2,060,000.00
Rp - Rp - Rp - Rp 41,460,000.00
Rp - Rp - Rp - Rp 100,000.00
Rp - Rp 2,000,000.00 Rp - Rp 3,000,000.00
Rp - Rp 90,000.00 Rp - Rp 90,000.00
Rp - Rp - Rp - Rp 18,000,000.00
Rp - Rp - Rp - Rp 32,000,000.00
Rp - Rp - Rp - Rp 12,880,000.00
Rp 23,780,000.00 Rp 39,000,000.00 Rp - Rp 15,220,000.00
Rp - Rp - Rp - Rp 27,360,000.00
Rp - Rp - Rp 397,520.00 Rp -
Rp - Rp - Rp - Rp 1,100,000.00
Rp - Rp - Rp 32,510,000.00 Rp -
Rp - Rp - Rp - Rp 264,200.00
Rp - Rp - Rp 60,000.00 Rp -
Rp - Rp - Rp 231,200.00 Rp -
Rp 160,000.00 Rp - Rp 160,000.00 Rp -
Rp 20,000.00 Rp - Rp 20,000.00 Rp -
Rp - Rp - Rp 2,100,000.00 Rp -
Rp - Rp - Rp 83,600.00 Rp -
Rp 2,000,000.00 Rp - Rp 2,000,000.00 Rp -
Rp 400,000.00 Rp - Rp 400,000.00 Rp -
Rp 10,000.00 Rp - Rp 10,000.00 Rp -
Rp 90,000.00 Rp - Rp 100,000.00 Rp -
Rp 65,460,000.00 Rp 65,460,000.00 Rp 156,014,200.00 Rp 156,014,200.00
PT.CITRA PRIMA KARAWANG
ADJUSMENT
PER 31 DESEMBER 2014

INCOME STATEMENT BALANCE SHEET

DEBET KTEDIT DEBET KREDIT
Rp - Rp - Rp 15,841,880.00 Rp -
Rp - Rp - Rp 20,790,000.00 Rp -
Rp - Rp - Rp 39,000,000.00 Rp -
Rp - Rp - Rp 150,000.00 Rp -
Rp - Rp - Rp 140,000.00 Rp -
Rp - Rp - Rp 13,000,000.00 Rp -
Rp - Rp - Rp 23,020,000.00 Rp -
Rp - Rp - Rp - Rp 2,480,000.00
Rp - Rp - Rp 6,000,000.00 Rp -
Rp - Rp - Rp - Rp 2,060,000.00
Rp - Rp - Rp - Rp 41,460,000.00
Rp - Rp - Rp - Rp 100,000.00
Rp - Rp - Rp - Rp 3,000,000.00
Rp - Rp - Rp - Rp 90,000.00
Rp - Rp - Rp - Rp 18,000,000.00
Rp - Rp - Rp - Rp 32,000,000.00
Rp - Rp - Rp - Rp 12,880,000.00
Rp - Rp 15,220,000.00 Rp - Rp -
Rp - Rp 27,360,000.00 Rp - Rp -
Rp 397,520.00 Rp - Rp - Rp -
Rp - Rp 1,100,000.00 Rp - Rp -
Rp 32,510,000.00 Rp - Rp - Rp -
Rp - Rp 264,200.00 Rp - Rp -
Rp 60,000.00 Rp - Rp - Rp -
Rp 231,200.00 Rp - Rp - Rp -
Rp 160,000.00 Rp - Rp - Rp -
Rp 20,000.00 Rp - Rp - Rp -
Rp 2,100,000.00 Rp - Rp - Rp -
Rp 83,600.00 Rp - Rp - Rp -
Rp 2,000,000.00 Rp - Rp - Rp -
Rp 400,000.00 Rp - Rp - Rp -
Rp 10,000.00 Rp - Rp - Rp -
Rp 100,000.00 Rp - Rp - Rp -
Rp 38,072,320.00 Rp 43,944,200.00 Rp 117,941,880.00 Rp 112,070,000.00
Rp 5,871,880.00 Rp - Rp - Rp 5,871,880.00
Rp 43,944,200.00 Rp 43,944,200.00
 CLOSSING ENTRY TB.AFTER CLOSSING
DEBET KREDIT DEBET
Rp - Rp - Rp 15,841,880.00
Rp - Rp - Rp 20,790,000.00
Rp - Rp - Rp 39,000,000.00
Rp - Rp - Rp 150,000.00
Rp - Rp - Rp 140,000.00
Rp - Rp - Rp 13,000,000.00
Rp - Rp - Rp 23,020,000.00
Rp - Rp - Rp -
Rp - Rp - Rp 6,000,000.00
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 5,871,880 Rp -
Rp 59,164,200 Rp 43,944,200 Rp -
Rp 27,360,000 Rp - Rp -
Rp - Rp 397,520 Rp -
Rp 1,100,000 Rp - Rp -
Rp - Rp 32,510,000 Rp -
Rp 264,200 Rp - Rp -
Rp - Rp 60,000 Rp -
Rp - Rp 231,200 Rp -
Rp - Rp 160,000 Rp -
Rp - Rp 20,000 Rp -
Rp - Rp 2,100,000 Rp -
Rp - Rp 83,600 Rp -
Rp - Rp 2,000,000 Rp -
Rp - Rp 400,000 Rp -
Rp - Rp 10,000 Rp -
Rp - Rp 100,000 Rp -
Rp 87,888,400 Rp 87,888,400 Rp 117,941,880.00
TB.AFTER CLOSSING
KREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 2,480,000
Rp -
Rp 2,060,000
Rp 41,460,000
Rp 100,000
Rp 3,000,000
Rp 90,000
Rp 18,000,000
Rp 32,000,000
Rp 18,751,880
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 117,941,880
 PT CITRA PRIMA KARAWANG
INCOME STATEMENT
PER 31 DESEMBER 2014

CODES ACCOUNT 2014

411 Sales Rp 27,360,000.00
412 Sales Return and Allowance Rp 397,520.00
450 Rent Income Rp 1,100,000.00
Total INCOME Rp 28,062,480.00
COST OF GOOD SOLD
131 Inventory Rp 23,780,000.00
511 Purchase Rp 32,510,000.00
513 Freight In Rp 60,000.00
512 Purchase Return andAlloance Rp 264,200.00
COST OF GOOD AVAILABLE FOR SALE Rp 56,085,800.00
131 Inventory Rp 39,000,000.00
COST OF GOOD SOLD Rp 17,085,800.00
GROSS PROFIT Rp 10,976,680.00
OPERATING EXPENSE
520 General and Administration Expense Rp 231,200.00
521 Deprection Expense Building Rp 160,000.00
522 Deprection Expense Equipment Rp 20,000.00
530 Selling Expense Rp 2,100,000.00
531 Expedition Expense Rp 83,600.00
540 Tax Income Rp 2,000,000.00
541 Supplies Expense Rp 400,000.00
542 Insurance Expense Rp 10,000.00
550 Interes Expense Rp 100,000.00
TOTAL OPERATING EXPENSE Rp 5,104,800.00
NET PROFIT Rp 5,871,880.00
 PT CITRA PRIMA KARAWANG
BALANCE SHEET
PER 31 DESEMBER 2014

ACC NUM ASSET JUMLAH ACC.NUM

CURRENT ASSET
111 Cash Rp 15,841,880.00 211
121 Account Receivable Rp 20,790,000.00 212
131 Inventory Rp 39,000,000.00 213
141 Prepaid Insurance Rp 150,000.00 214
151 Supplies Rp 140,000.00 215
TOTAL CURRENT ASSET Rp 75,921,880.00
NON CURRENT ASSET
161 Land Rp 13,000,000.00 311
171 Building Rp 23,020,000.00 312
172 accumulated Depreclation Building Rp 2,480,000.00
181 Equipment Rp 6,000,000.00
182 Accumulated Depreclation Equipment Rp 2,060,000.00
TOTAL NON CURRENT ASESET Rp 37,480,000.00
TOTAL ASSET Rp 113,401,880.00
WANG

14

LIABILITIES & EQUITY JUMLAH

LIABILITIES
account Payable Rp 41,460,000.00
Dividen Payable Rp 100,000.00
Tax Payable Rp 3,000,000.00
Interest Payable Rp 90,000.00
Notes Payable Rp 18,000,000.00
TOTAL LIABILITIES Rp 62,650,000.00

Capital Stock Rp 32,000,000.00

Retained Earning Rp 18,751,880.00
TOTAL EQUITY Rp 50,751,880.00

TOTAL LIABILITIES & EQUITY Rp 113,401,880.00

 PT CITRA PRIMA KARAWANG
BALANCE SHEET
PER 31 DESEMBER 2014

TANGGAL KODE NAMA PERKIRAAN DEBET

31-Dec-14 410 Income Summary Rp 15,220,000.00
31-Dec-14 411 Sales Rp 27,360,000.00
31-Dec-14 450 Rent Income Rp 1,100,000.00
31-Dec-14 512 Purchase Return And allowance Rp 264,200.00
31-Dec-14 410 Income Summary
31-Dec-14 410 Income Summary Rp 38,072,320.00
31-Dec-14 412 Sales Return and Allowance
31-Dec-14 511 Purchase
31-Dec-14 513 Freight in
31-Dec-14 520 General And Administration Expense
31-Dec-14 521 Depraciation Expense Building
31-Dec-14 522 Depraciation Expense Equipment
31-Dec-14 530 Selling Expense
31-Dec-14 531 Expedition Expense
31-Dec-14 540 Tax Income
31-Dec-14 541 Supplies Expense
31-Dec-14 542 Insurance Expense
31-Dec-14 550 Interest Expense

31-Dec-14 410 Income Summary Rp 5,871,880.00

31-Dec-14 312 Retained Earning
Rp 87,888,400.00
KREDIT

Rp 43,944,200.00

Rp 397,520.00
Rp 32,510,000.00
Rp 60,000.00
Rp 231,200.00
Rp 160,000.00
Rp 20,000.00
Rp 2,100,000.00
Rp 83,600.00
Rp 2,000,000.00
Rp 400,000.00
Rp 10,000.00
Rp 100,000.00

Rp 5,871,880.00
Rp 87,888,400.00
 PT CITRA PRIMA KARAWANG
BALANCE SHEET
PER 31 DESEMBER 2014

ACC.NUM ACCOUNT DEBIT KREDIT

111 Cash Rp 15,841,880 Rp -
121 Account Receivable Rp 20,790,000 Rp -
131 Inventory Rp 39,000,000 Rp -
141 Prepaid Insurance Rp 150,000 Rp -
151 Supplies Rp 140,000 Rp -
161 Land Rp 13,000,000 Rp -
171 Building Rp 23,020,000 Rp -
172 accumulated Depreclation Building Rp - Rp 2,480,000
181 Equipment Rp 6,000,000 Rp -
182 Accumulated Depreclation Equipment Rp - Rp 2,060,000
211 account Payable Rp - Rp 41,460,000
212 Dividen Payable Rp - Rp 100,000
213 Tax Payable Rp - Rp 3,000,000
214 Interest Payable Rp - Rp 90,000
215 Notes Payable Rp - Rp 18,000,000
311 Capital Stock Rp - Rp 32,000,000
312 Retained Earning Rp - Rp 18,751,880
410 Income Summary Rp - Rp -
411 Sales Rp - Rp -
412 Sales Return and Allowance Rp - Rp -
450 Rent Income Rp - Rp -
511 Purchase Rp - Rp -
512 Purchase Return And allowance Rp - Rp -
513 Freight in Rp - Rp -
520 General And Administration Expense Rp - Rp -
521 Depraciation Expense Building Rp - Rp -
522 Depraciation Expense Equipment Rp - Rp -
530 Selling Expense Rp - Rp -
531 Expedition Expense Rp - Rp -
540 Tax Income Rp - Rp -
541 Supplies Expense Rp - Rp -
542 Insurance Expense Rp - Rp -
550 Interest Expense Rp - Rp -
TOTAL Rp 117,941,880 Rp 117,941,880