Managing Journal Entries for PT Kharisma Digital

@ Soal Mengelola Buku Jurnal
"~Saldo
Perkiraan
PT. KHARISMA DIGITAL
November 30, 2011

NO. ACCOUNT
DEBET CREDIT
1-1100 Petty Cash 5,000,000.00

1-1110 Cash In Bank 208,080,282.43
1-1120 Marketable Securities 90,405,000.00
1-1130 Accounts Receivable 181,500,000.00
1-1140 Allowance for Uncollectible Accounts 10,840,000.00
1-1150 Employee Receivable 2,100,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inventory 891,600,000.00
1-1180 Office Supplies 2,580,000.00
1-1190 Store Supplies 5,900,000.00
1-1200 Value Added Tax - In (VAT-In) 19,600,000.00
1-1210 Prepaid Income Tax 32,000,000.00
1-1220 Prepaid Insurance 31,200,000.00
1-1230 Prepaid Advertising 3,000,000.00
1-2100 Land 165,000,000.00
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation - Building 105,000,000.00
1-2130 Vehicles 175,000,000.00
1-2140 Accumulated Depreciation - Vehicles 108,862,304.69
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation - Equipment 188,240,740.74
2-1100 Accounts Payable 196,000,000.00
2-1110 Wages & Salaries Payable -
2-1120 Electricity, Telephone & Water Payable -
2-1130 Value Added Tax - Out (VAT - Out) 23,520,000.00
2-1140 Income Tax Payable -
2-1150 Dividend Payable -
2-1160 Other Current Liabilities -
2-2100 Bank Loan 301,909,435.04
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 576,000,000.00
3-3000 Dividend -
3-4000 Income Summary -
4-1000 Sales 975,700,000.00
4-2000 Sales Discounts 9,757,000.00
4-3000 Sales Returns 29,271,000.00
5-1000 Cost of Good Sold 682,990,000.00
6-1100 Wages & Salaries Expense 50,000,000.00
6-1110 Depreciation Expense - Vehicles -
6-1120 Promotion & Advertising Expense -
6-1130 Insurance Expense -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2110 Electricity, Water & Telephone Expense 12,700,000.00
6-2120 Repairs & Maintenance Expense 6,850,000.00
6-2130 Entertainment Expense 1,600,000.00
6-2140 Income Tax Expense -
6-2150 Offfice Supplies Expense -
6-2160 Depreciation Expense - Equipment -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Collected 12,045,000.00
8-3000 Gain on Sales of Marketable Securities -
8-4000 Gain on Disposal of Fixed Assets -
8-5000 Dividend Revenue -
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 65,429,198.04
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
9-5000 Other Expense -
3,201,617,480.47 3,201,617,480.47
7
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.
2 Marketable Securities
Merupakan investasi jangka pendek berupa saham biasa PT. Global Aneka dengan nilai nominal
Rp 45,000.00 per lembar. Pembelian dilakukan pada tanggal 01 Juni 2011 sebanyak 2000 lembar
dengan kurs 98. Provisi dan meterai sebesar 2,5%. Dividen dibayarkan setiap akhir tahun.
3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
a. Miraco Digital Rp 104,000,000.00 Tanggal 25 Oktober 2011, Termin 2/10 n/30
b. Panorama Foto Rp 77,500,000.00 Tanggal 03 Nopember 2011, Termin 2/10 n/30
Total Rp 181,500,000.00
4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2011, dengan
rincian sebagai berikut:
a. Angga Andrianto Rp 1,500,000.00
b. Stevani Agustina Rp 600,000.00
Total Rp 2,100,000.00
5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a Nicol-D700 15 Rp 19,500,000.00 Rp 292,500,000.00
b Nicol-D600 25 Rp 21,500,000.00 Rp 537,500,000.00
c Nicol-D500 7 Rp 8,800,000.00 Rp 61,600,000.00
Total Rp 891,600,000.00
6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2011.
7 Prepaid Income Tax

Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2011 Rp 32,000,000.00
8 Prepaid Insurance
Merupakan premi asuransi selama 24 bulan yang telah dibayar pada tanggal 1 Januari 2011.
9 Prepaid Advertising
Merupakan saldo iklan dibayar dimuka yang dibayar pada tanggal 1 Januari 2011 untuk 15x terbit.
10 Accounts Payable
Merupakan saldo hutang kepada PT. Nicol Photocam per 30 Nopember 2011
sebesar Rp 196,000,000.00 Tanggal 26 Nopember 2011, Termin 3/10 n/30
11 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2011.
12 Bank Loan
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2011 1 14,865,433.00 8,198,766.00 6,666,667.00 391,801,234.00
2 14,865,433.00 8,335,412.43 6,530,020.57 383,465,821.57
3 14,865,433.00 8,474,335.97 6,391,097.03 374,991,485.59
4 14,865,433.00 8,615,574.91 6,249,858.09 366,375,910.69
5 14,865,433.00 8,759,167.82 6,106,265.18 357,616,742.86
6 14,865,433.00 8,905,153.95 5,960,279.05 348,711,588.91
7 14,865,433.00 9,053,573.18 5,811,859.82 339,658,015.73
8 14,865,433.00 9,204,466.07 5,660,966.93 330,453,549.66
9 14,865,433.00 9,357,873.84 5,507,559.16 321,095,675.82
10 14,865,433.00 9,513,838.40 5,351,594.60 311,581,837.41
11 14,865,433.00 9,672,402.38 5,193,030.62 301,909,435.04
12 14,865,433.00 9,833,609.08 5,031,823.92 292,075,825.95
9
BKK No. : 001/BKK
PT. Kharisma Digital

Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 01 Desember 2011
BUKTI KAS KELUAR
Dibayarkan kepada : Bagian Gaji dan Upah
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian:

Wages & Salaries (sales) Rp 5,000,000.00
Wages & Salaries (general & administrative) Rp 10,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00
Rp 14,760,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan,
( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )
BKM No. : 001/BKM

BUKTI KAS MASUK
Diterima Dari : Panorama Foto
Jumlah Diterima :
Err:511
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal

03 Nopember 2011, Termin 2/10 n/30
Rp 77,500,000.00
10
11

No. Faktur
Tanggal
: 080/FPJ
: 02 Desember 2011
Kepada : Kotaraya Digital Termin : 2/10, n/30

Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 5 unit Rp 21,500,000.00 Rp 107,500,000.00
2 Nicol-D500 5 unit Rp 11,000,000.00 Rp 55,000,000.00
Total Penjualan Rp 162,500,000.00

Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 16,250,000.00
Keuangan Down Payment Rp 30,000,000.00
Piutang Dagang Rp 148,750,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.
Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000079
VKK No. : 001/VKK

VOUCHER KAS KECIL
Dibayarkan kepada : Lensa Agency
Jumlah Dibayar :
Err:511
Keterangan : Pembelian tabloid bulan Nopember 2011

(Catat: Entertainment Expense)
Rp 25,000.00
12
13
BKM No. : 002/BKM

BUKTI KAS MASUK
Diterima Dari : Miraco Digital
Jumlah Diterima :
Err:511
Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

tertanggal 25 Oktober 2011. Termin 2/10, n/30
Dikenai denda sebesar 1% atas keterlambatan pelunasan.
Rp 105,040,000.00
BKK No. : 002/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : PT. Nicol Photocam
Jumlah Dibayar :
Err:511
Keterangan : Pelunasan hutang dagang kepada PT. Nicol Photocam

atas pembelian kredit tanggal 26 Nopember 2011, termin 3/10,n/30
Rp 190,120,000.00
14
BKK No. : 003/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Iskandar
Jumlah Dibayar :
Err:511
Keterangan : Piutang Karyawan
Rp 500,000.00
PT. NICOL PHOTOCAM

Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 120/NP/FP
Kepada : PT. KHARISMA Digital Termin : 3/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Nicol-D700 6 unit Rp 18,000,000.00 Rp 108,000,000.00
2 Nicol-D500 10 unit Rp 7,500,000.00 Rp 75,000,000.00

Biaya Pengiriman Rp 1,000,000.00
Direktur Pemasaran Direktur Akuntansi/ PPnBM Rp 18,300,000.00
Keuangan PPN 10% Rp 18,400,000.00
Roy Marten, SE. Sinta, SE, Ak.
Catatan:
15

No. Faktur
Tanggal
: 081/FPJ
: 06 Desember 2011
Kepada : Panorama Foto Termin : 2/10, n/30

Jl. Raya Mangga Besar No. 35 Jakarta
FAKTUR PENJUALAN
1 Nicol-D700 3 unit Rp 21,500,000.00 Rp 64,500,000.00
2 Nicol-D600 3 unit Rp 23,800,000.00 Rp 71,400,000.00

Keuangan Down Payment Rp -
Catatan:
BM No. : 001/BM

BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 009/NK/NP/XII/2011, mohon dikirimkan
kembali barang dagangan yang dibeli dari PT. NICOL PHOTOCAM pada
tanggal 05 Desember 2011. Adapun perhitungan harga barang sbb:
1 unit Nicol-D700 18,000,000.00
PPnBM 1,800,000.00
PPN 10% 1,800,000.00
TOTAL 21,600,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
16
VKK No. : 002/VKK

VOUCHER KAS KECIL
Dibayarkan kepada : Toko Buku Gramedia
Jumlah Dibayar :
Err:511
Keterangan : Pembelian Alat tulis kantor dan perlengkapan lainnya dengan rincian:
Perlengkapan Kantor 450,000
Perlengkapan Toko 510,000
Rp 960,000.00

No. Faktur
Tanggal
: 082/FPJ
: 09 Desember 2011
Kepada : Miraco Digital Termin : 2/10, n/30

Jl. KH. Agus Salim No. 35A Jakarta
FAKTUR PENJUALAN
1 Nicol-D600 4 unit Rp 23,800,000.00 Rp 95,200,000.00
2 Nicol-D500 4 unit Rp 11,000,000.00 Rp 44,000,000.00

17
Catatan:
18
BKM No. : 003/BKM

BUKTI KAS MASUK
Diterima Dari : PT. Andalus Jaya
Jumlah Diterima :
Err:511
Keterangan : Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 106
Biaya penjualan sebesar 1%. Berdasarkan Pasal 1 ayat (2)
PP Nomor 14 Tahun 1997, besarnya pajak penghasilan 0,1%
atas bruto nilai transaksi penjualan dan bersifat final.
Rp 47,175,300.00

BKK No. : 004/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 10 Desember 3011
BUKTI KAS KELUAR
Dibayarkan kepada : PDAM, Telkom dan PLN
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran rekening-rekening dengan rincian sbb:

- Rek. Listrik Rp 540,000.00
- Rek. Air Rp 110,000.00
- Rek. Telepon Rp 485,000.00
Rp 1,135,000.00
19
20

BKK No. : 005/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Kas Negara via Bank Persepsi
Jumlah Dibayar :
Err:511
Keterangan : Penyetoran PPh Pasal 21 bulan Nopember 2011
Catatan:
Pembayaran menggunakan e-payment banking
Rp 240,000.00
BKM No. : 004/BKM

BUKTI KAS MASUK
Diterima Dari : Kotaraya Digital
Jumlah Diterima :
Err:511
Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

tanggal 02 Desember 2011. Termin 2/10, n/30
Rp 145,775,000.00
21
22

BKK No. : 006/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Bengkel Lumrah
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran kepada Bengkel Lumrah atas servis kendaraan

sebesar Rp 2.500.000,00
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
Rp 2,450,000.00
BKM No. : 005/BKM

BUKTI KAS MASUK
Diterima Dari : Tuan Rohmana
Jumlah Diterima :
Err:511
Keterangan : Penjualan tunai dengan rincian sbb:

Nicol-D600 1 unit Rp 23,800,000
Rabat (0,5%) Rp 119,000
PPN Rp 2,368,100
Catatan:
Rp 26,049,100.00
23
24
VKK No. : 003/VKK


VOUCHER KAS KECIL
Dibayarkan kepada : Kantor Pos
Jumlah Dibayar :
Err:511
Keterangan : Pembelian perlengkapan kantor berupa benda-benda pos
Rp 120,000.00
BKM No. : 006/BKM

BUKTI KAS MASUK
Diterima Dari : Angga Andrianto
Jumlah Diterima :
Err:511
Keterangan : Pelunasan piutang karyawan dari Angga Andrianto
Rp 1,500,000
25
26

BKK No. : 007/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : PT. Nicol Photocam
Jumlah Dibayar :
Err:511
Keterangan : Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian
kredit tanggal 05 Desember 2011, termin 3/10, n/30
Rp 193,127,000.00
PT. Kharisma Digital No. Faktur : 083/FPJ

Kepada : Kotaraya Digital Termin : 2/10, n/30

Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta
FAKTUR PENJUALAN
1 Nicol-D700 2 unit Rp 21,500,000.00 Rp 43,000,000.00
2 Nicol-D600 4 unit Rp 23,800,000.00 Rp 95,200,000.00
3 Nicol-D500 2 unit Rp 11,000,000.00 Rp 22,000,000.00

Keuangan Down Payment Rp -
27
Catatan:
28
BKK No. :

008/BKK
BUKTI KAS KELUAR
Jumlah Dibayar :
Err:511
Keterangan : Penyetoran PPh Pasal 25 bulan Nopember 2011
Catatan:
Rp 3,200,000.00
PT. NICOL PHOTOCAM

Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 130/NP/FP
Kepada : PT. KHARISMA Digital Termin : 3/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Nicol-D700 5 unit Rp 18,200,000.00 Rp 91,000,000.00
2 Nicol-D600 5 unit Rp 19,800,000.00 Rp 99,000,000.00
3 Nicol-D500 5 unit Rp 7,600,000.00 Rp 38,000,000.00

Direktur Pemasaran Direktur Akuntansi/ PPnBM Rp 22,800,000.00
Keuangan PPN 10% Rp 22,900,000.00
Roy Marten, SE. Sinta, SE, Ak.
29
Catatan:
30
BKM No. :

007/BKM
BUKTI KAS MASUK
Diterima Dari : UD. Bina Mandiri
Jumlah Diterima :
Err:511

Nicol-D600 3 Rp 71,400,000.00
Nicol-D500 2 Rp 22,000,000.00
Rabat (0,5%) Rp 467,000.00
PPN Rp 9,293,300.00
Catatan:
Rp 102,226,300.00
BKM No. : 008/BKM

BUKTI KAS MASUK
Diterima Dari : Miraco Digital
Jumlah Diterima :
Err:511
Keterangan : Pelunasan piutang dagang atas penjualan kredit

tanggal 09 Desember 2011, Termin 2/10, n/30
Rp 110,857,600
31
32

No. Faktur
Tanggal
: 084/FPJ
: 19 Desember 2011
Kepada : Panorama Foto Termin : 2/10, n/30

Jl. Raya Mangga Besar No. 35 Jakarta
FAKTUR PENJUALAN
1 Nicol-D700 5 unit Rp 21,500,000.00 Rp 107,500,000.00
2 Nicol-D600 7 unit Rp 23,800,000.00 Rp 166,600,000.00

Catatan:
VKK No. :

004/VKK
VOUCHER KAS KECIL
Dibayarkan kepada : Bendahara Kelurahan
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran iuran kebersihan dan keamanan kelurahan

bulan Desember 2011
(catat dalam Other Expenses)
Rp 150,000.00
33
34

No. Faktur
Tanggal
: 085/FPJ
: 20 Desember 2011
Kepada : Miraco Digital Termin : 2/10, n/30

Jl. KH. Agus Salim No. 35A Jakarta
FAKTUR PENJUALAN
1 Nicol-D600 5 unit Rp 23,800,000.00 Rp 119,000,000.00
2 Nicol-D500 3 unit Rp 11,000,000.00 Rp 33,000,000.00

ROY Keuangan Down Payment Rp -
Catatan:
BM No. : 002/BM

BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 001/NK/KP/XII/2011, mohon diterima
kembali barang dagangan yang dijual kepada Panorama Foto pada
tanggal 19 Desember 2011. Adapun perhitungan harga barang sbb:
1 unit Nicol-D600 23,800,000.00
PPN 10% 2,380,000.00
TOTAL 26,180,000.00
35
BKM No. :

009/BKM
BUKTI KAS MASUK
Diterima Dari : Kotaraya Digital
Jumlah Diterima :
Err:511
Keterangan : Pelunasan piutang dagang atas penjualan kredit

tanggal 15 Desember 2011, Termin 2/10, n/30.
Rp 172,695,600
BKM No. : 010/BKM

BUKTI KAS MASUK
Diterima Dari : Stevani Agustina
Jumlah Diterima :
Err:511
Keterangan : Pelunasan piutang karyawan
Rp 600,000
36
37
BKM No. : 011/BKM

BUKTI KAS MASUK
Diterima Dari : Tn. Indrawan
Jumlah Diterima :
Err:511
Keterangan : Penjualan kendaraan

(tarif penyusutan saldo menurun 25%)
Rp 50,000,000

BM No. : 003/BM
BUKTI MEMORIAL
elasan transaksi
: Berdasarkan Keputusan Rapat Umum Pemegang Saham
Dividen tahun 2011 untuk para pemegang saham diumumkan
sebesar Rp. 4.000,00 per lembar saham yang beredar.
PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
Dividen 56,000,000.00
PPh Pasal 4 ayat (2) 5,600,000.00
TOTAL 50,400,000.00
38
BKM No. : 012/BKM

BUKTI KAS MASUK
Diterima Dari : Angelia Wati
Jumlah Diterima :
Err:511

Nicol-D500 1 Rp 11,000,000
Rabat (0,5%) Rp 55,000
PPN Rp 1,094,500
Catatan:
Rp 12,039,500

BKK No. : 009/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Bank
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran angsuran hutang bank

Pokok Rp 9,833,609.08
Bunga Rp 5,031,823.92
Rp 14,865,433.00
39
40

BKK No. : 010/BKK
BUKTI KAS KELUAR
Jumlah Dibayar :
Err:511
Keterangan : Pembayaran PPN kurang bayar untuk bulan Nopember

PPN Keluaran Rp 23,520,000.00
PPN Masukan Rp (19,600,000.00)
Catatan:
Rp 3,920,000.00

BKK No. : 011/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar :
Err:511
Keterangan : Pengisian kembali dana kas kecil
Rp 1,255,000.00
41
42
BKM No. :

013/BKM
BUKTI KAS MASUK
Diterima Dari : PT. Global Aneka
Jumlah Diterima :
Err:511
Keterangan : Penerimaan pendapatan dividen atas penyertaan saham

PT. Global Aneka sebesar Rp 4.500,00 /lembar
Dipotong PPh Pasal 23 dengan tarif sebesar 15%.
Rp 3,825,000.00
43
NO.
TANGGAL KETERANGAN
BUKTI
001/BKK 01/12/11 Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian sbb:
Wages & Salaries (sales) 5,000,000.00
Wages & Salaries (general & administrative) 10,000,000.00
Total Gaji 15,000,000.00
PPh Pasal 21 yang dipotong 240,000.00
Gaji yang dibayarkan 14,760,000.00
001/BKM 02/12/11 Diterima pelunasan piutang dagang dari Panorama Foto atas penjualan kredit tgl 03 Nopember 2011
sebesar Rp 77,500,000.00 Termin 2/10, n/30
080/FPJ 02/12/11 Penjualan barang dagangan kepada Kotaraya Digital dengan rincian sebagai berikut:
Nicol-D700 5 Rp 21,500,000.00 Rp 107,500,000.00
Nicol-D500 5 Rp 11,000,000.00 Rp 55,000,000.00
Down Payment Rp 30,000,000.00
001/VKK 03/12/11 Pembelian Tabloid minggu pertama bulan Nopember 2011 sebesar Rp 25,000.00
(voucher kas kecil)
002/BKM 04/12/11 Penerimaan pelunasan Piutang dagang tertanggal 23 Oktober 2011 dari Miraco Digital
sebesar 104,000,000.00
Denda 1 % 1,040,000.00
Total 105,040,000.00
002/BKK 04/12/11 Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian kredit
tertanggal 26 Nopember 2011 sebesar Rp 196,000,000.00 Termin 3/10. n/30
003/BKK 05/12/11 Piutang Karyawan a/n Iskandar sebesar Rp 500,000.00
120/NP/FP 05/12/11 Pembelian barang dagangan dari PT. Nicol Photocam dengan rincian sebagai berikut :
Nicol-D700 6 Rp 18,000,000.00 Rp 108,000,000.00
Nicol-D500 10 Rp 7,500,000.00 Rp 75,000,000.00
Total Pembelian Rp 183,000,000.00
PPnBM Rp 18,300,000.00
PPN Masukan Rp 18,400,000.00
Hutang Dagang Rp 220,700,000.00
081/FPJ 06/12/11 Penjualan barang dagangan kepada Panorama Foto dengan rincian sebagai berikut:
Nicol-D700 3 Rp 21,500,000.00 Rp 64,500,000.00
Nicol-D600 3 Rp 23,800,000.00 Rp 71,400,000.00
001/BM 06/12/11 Mohon dikirimkan kembali barang dagangan yang dibeli dari PT. NICOL PHOTOCAM tertanggal
05/12 berupa 1 unit Nicol-D700 seharga Rp 18,000,000
PPnBM Rp 1,800,000
PPN Masukan Rp 1,800,000
Jumlah Rp 21,600,000
002/VKK 08/12/11 Pembelian Alat tulis kantor dan perlengkapan lainnya di Toko Buku Gramedia
Perlengkapan Kantor Rp 450,000
Perlengkapan Toko Rp 510,000
Kas Rp 960,000
082/FPJ 09/12/11 Penjualan barang dagangan kepada Miraco Digital dengan rincian sebagai berikut:
Nicol-D600 4 Rp 23,800,000.00 Rp 95,200,000.00
Nicol-D500 4 Rp 11,000,000.00 Rp 44,000,000.00
003/BKM 10/12/11 Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 106. Biaya penjualan sebesar 1%.
Berdasarkan Pasal 1 ayat (2) Peraturan Pemerintah Nomor 14 Tahun 1997 besarnya pajak penghasilan atas
penghasilan yang diterima atau diperoleh dari transaksi penjualan saham di bursa efek adalah 0,1% dari jumlah
bruto nilai transaksi penjualan dan bersifat final. Rp 47,175,300.00
004/BKK 10/12/11 Pembayaran Beban air, listrik dan telepon bulan Nopember Rp 1,135,000.00
005/BKK 10/12/11 Penyetoran PPh Pasal 21 bulan Nopember 2011 sebesar Rp 240,000.00
(Pemindahbukuan dari bank)
KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 44

NO.
TANGGAL KETERANGAN
BUKTI
004/BKM 10/12/11 Diterima pelunasan piutang dagang dari Kotaraya Digital atas penjualan kredit
tanggal 02 Desember 2011 sebesar Rp 148,750,000.00 Termin 2/10, n/30
006/BKK 11/12/11 Pembayaran kepada CV. Lumrah atas servis AC sebesar Rp 2,500,000
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
005/BKM 13/12/11 Penjualan tunai kepada Tuan Rohmana berupa:

Nicol-D600 1 Rp 23,800,000.00 Rp 23,800,000.00
Rabat (0,5%) Rp 119,000.00
Kas Rp 26,049,100.00
003/VKK 14/12/11 Pembelian perlengkapan kantor berupa benda-benda pos sebesar Rp 120,000.00
006/BKM 14/12/11 Diterima pelunasan piutang karyawan dari Angga Andrianto sebesar Rp 1,500,000.00
007/BKK 14/12/11 Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian kredit tanggal 05 Desember 2011
sebesar Rp 199,100,000.00 Termin 3/10. n/30
083/FPJ 15/12/11 Penjualan barang dagangan kepada Kotaraya Digital dengan rincian sbb:
Nicol-D700 2 Rp 21,500,000.00 Rp 43,000,000.00
Nicol-D600 4 Rp 23,800,000.00 Rp 95,200,000.00
Nicol-D500 2 Rp 11,000,000.00 Rp 22,000,000.00
008/BKK 15/12/11 Pembayaran angsuran PPh Pasal 25 bulan Nopember 2011 sebesar Rp 3,200,000.00
130/NP/FP 17/12/11 Pembelian barang dagangan dari PT. Nicol Photocam dengan rincian sebagai berikut :
Nicol-D700 5 Rp 18,200,000.00 Rp 91,000,000.00
Nicol-D600 5 Rp 19,800,000.00 Rp 99,000,000.00
Nicol-D500 5 Rp 7,600,000.00 Rp 38,000,000.00
Total Pembelian Rp 228,000,000.00
PPnBM Rp 22,800,000.00
PPN Masukan Rp 22,900,000.00
Hutang Dagang Rp 274,700,000.00
007/BKM 18/12/11 Penjualan tunai kepada UD. Bina Mandiri berupa:

Nicol-D600 3 Rp 23,800,000.00 Rp 71,400,000.00
Nicol-D500 2 Rp 11,000,000.00 Rp 22,000,000.00
Rabat (0,5%) Rp 467,000.00
Kas Rp 102,226,300.00
008/BKM 18/12/11 Diterima pelunasan piutang dagang dari Miraco Digital atas penjualan kredit
tanggal 09 Desember 2011 sebesar Rp 113,120,000.00 Termin 2/10, n/30
084/FPJ 19/12/11 Penjualan barang dagangan kepada Panorama Foto dengan rincian sbb:
Nicol-D700 5 Rp 21,500,000.00 Rp 107,500,000.00
Nicol-D600 7 Rp 23,800,000.00 Rp 166,600,000.00
004/VKK 20/12/11 Pembayaran iuran kebersihan dan keamanan kelurahan bulan Desember 2011
sebesar Rp 150,000.00
085/FPJ 20/12/11 Penjualan barang dagangan kepada Miraco Digital dengan rincian sbb:
Nicol-D600 5 Rp 23,800,000.00 Rp 119,000,000.00
Nicol-D500 3 Rp 11,000,000.00 Rp 33,000,000.00
002/BM 20/12/11 Mohon diterima kembali barang dagangan yang dijual kepada Panorama Foto tertanggal 19 Desember
berupa 1 unit Nicol-D600 seharga Rp 23,800,000
PPN Keluaran Rp 2,380,000
Jumlah Rp 26,180,000
009/BKM 21/12/11 Diterima pelunasan piutang dagang dari Kotaraya Digital atas penjualan kredit tanggal 15 Desember 2011
Sebesar Rp 176,220,000.00 Termin 2/10, n/30

NO.
TANGGAL KETERANGAN
BUKTI
010/BKM 21/12/11 Diterima pelunasan piutang karyawan dari Stevani Agustina sebesar Rp 600,000.00
011/BKM 23/12/11 Dijual kendaraan Mitsubishi L-600 kepada TN. Indrawan dengan harga Rp 50,000,000.00
003/BM 25/12/11 Dividen tahun 2011 untuk para pemegang saham diumumkan sebesar Rp 4.000 per lembar saham yang
beredar. PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
012/BKM 26/12/11 Penjualan tunai kepada Angelia Wati berupa:

Nicol-D500 1 Rp 11,000,000.00 Rp 11,000,000.00
Rabat (0,5%) Rp 55,000.00
Kas Rp 12,039,500.00
009/BKK 30/12/11 Pembayaran angsuran hutang bank (lihat lampiran neraca saldo per 30 Nopember 2011)
010/BKK 31/12/11 Pembayaran pajak masa Nopember 2011, dengan rincian sebagai berikut:
PPN Masukan Rp (19,600,000.00)
PPN yang masih harus disetor Rp 3,920,000.00
011/BKK 31/12/11 Pengisian kembali dana kas kecil sebesar Rp 1,255,000.00

Pembelian tabloid Rp 25,000.00
Pembelian Perlengkapan Kantor Rp 570,000.00
Pembelian Perlengkapan Toko Rp 510,000.00
Pembayaran iuran kebersihan Rp 150,000.00
013/BKM 31/12/11 Penerimaan Ddividen dari PT. Global Aneka sebesar Rp 4,500.00 per lembar saham

@ Soal Mengelola Buku Besar

Sales Journal
December 2011
Page :
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT OTHER VAT OTHER
DATE
NO. ACCOUN SALES ACCOUN
RECEIVABLE AMOUNT OUT AMOUNT
T NO. T NO.
2 080/FPJ Kotaraya Digital 148,750,000.00 1-1110 30,000,000.00 162,500,000.00 16,250,000.00
5-1000 141,500,000.00 1-1170 141,500,000.00
6 081/FPJ Panorama Foto 149,490,000.00 5-1000 123,337,500.00 135,900,000.00 13,590,000.00 1-1170 123,337,500.00
9 082/FPJ Miraco Digital 113,120,000.00 1-1110 40,000,000.00 139,200,000.00 13,920,000.00
5-1000 119,366,666.67 1-1170 119,366,666.67
15 083/FPJ Kotaraya Digital 176,220,000.00 5-1000 141,877,083.33 160,200,000.00 16,020,000.00 1-1170 141,877,083.33
19 084/FPJ Panorama Foto 251,510,000.00 1-1110 50,000,000.00 274,100,000.00 27,410,000.00
5-1000 249,734,027.78 1-1170 249,734,027.78
20 085/FPJ Miraco Digital 167,200,000.00 5-1000 132,938,888.89 152,000,000.00 15,200,000.00 1-1170 132,938,888.89
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1130 1,006,290,000.00 4-1000 1,023,900,000.00
1-1110 120,000,000.00 2-1130 102,390,000.00
BOOKED BY
5-1000 908,754,166.67 1-1170 908,754,166.67
2,035,044,166.67 2,035,044,166.67
4

Purchase Journal
December 2011 Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT OTHER ACCOUNTS OTHER
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
5 120/NP/FP PT. NICOL PHOTOCAM 201,300,000.00 18,400,000.00 5-1000 1,000,000.00 220,700,000.00
17 130/NP/FP PT. NICOL PHOTOCAM 250,800,000.00 22,900,000.00 5-1000 1,000,000.00 274,700,000.00
RECAPITULATION
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1170 452,100,000.00 2-1100 495,400,000.00
1-1200 41,300,000.00
BOOKED BY
5-1000 2,000,000.00
495,400,000.00 495,400,000.00
5

Cash Payment Journal
December 2011
Page :
DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF
NO. ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NO. NO.
1 001/BKK Pembayaran gaji karyawan bulan Nopember 6-1100 5,000,000.00 14,760,000.00 2-1140 240,000.00
6-2100 10,000,000.00
4 002/BKK Pelunasan PT. NICOL PHOTOCAM 196,000,000.00 190,120,000.00 5-1000 5,880,000.00
5 003/BKK Piutang Karyawan a/n Iskandar 1-1150 500,000.00 500,000.00
10 004/BKK Pembayaran rekening listrik, air dan telpon 6-2110 1,135,000.00 1,135,000.00
10 005/BKK Penyetoran PPh 2-1140 240,000.00 240,000.00
11 006/BKK Pembayaran servis kendaraan 6-2120 2,500,000.00 2,450,000.00 2-1140 50,000.00
14 007/BKK Pelunasan hutang dagang 199,100,000.00 193,127,000.00 5-1000 5,973,000.00
15 008/BKK Penyetoran PPh Pasal 25 bulan Nopember 2011 1-1210 3,200,000.00 3,200,000.00
30 009/BKK Pembayaran angsuran hutang bank 2-2100 9,833,609.08 14,865,433.00
9-2000 5,031,823.92
31 010/BKK Pembayaran PPN kurang bayar untuk Nopember 2-1130 23,520,000.00 3,920,000.00 1-1200 19,600,000.00
31 011/BKK Pengisian kembali dana kas kecil 6-2130 25,000.00 1,255,000.00
1-1180 570,000.00
1-1190 510,000.00
9-5000 150,000.00
RECAPITULATION
MADE BY 2-1100 395,100,000.00 1-1110 425,572,433.00
6-1100 5,000,000.00 2-1140 290,000.00
BOOKED BY 6-2100 10,000,000.00 5-1000 11,853,000.00
1-1150 500,000.00 1-1200 19,600,000.00
6-2110 1,135,000.00
2-1140 240,000.00
6-2120 2,500,000.00
1-1210 3,200,000.00
2-2100 9,833,609.08
9-2000 5,031,823.92
2-1130 23,520,000.00
6-2130 25,000.00
1-1180 570,000.00
1-1190 510,000.00
9-5000 150,000.00
3
457,315,433.00 457,315,433.00
4

Memorial Journal
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
6 001/BM Retur Pembelian 2-1100 21,600,000.00
1-1170 19,800,000.00
1-1200 1,800,000.00
20 002/BM Retur Penjualan 4-3000 23,800,000.00
2-1130 2,380,000.00
1-1130 26,180,000.00
1-1170 21,577,777.78
5-1000 21,577,777.78
25 003/BM Pengumuman Dividen 3-3000 56,000,000.00
2-1140 5,600,000.00
2-1150 50,400,000.00
125,357,777.78 125,357,777.78
-
RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 21,600,000.00 -
1-1170 21,577,777.78 19,800,000.00
1-1200 - 1,800,000.00
4-3000 23,800,000.00 -
2-1130 2,380,000.00 -
1-1130 - 26,180,000.00
5-1000 - 21,577,777.78
3-3000 56,000,000.00 -
2-1140 - 5,600,000.00
2-1150 - 50,400,000.00
125,357,777.78 125,357,777.78

Cash Receipt Journal
DEBET CREDIT
DOC. REF OTHER ACCOUNTS OTHER
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
1 001/BKM Penerimaan pelunasan piutang Panorama Foto 77,500,000.00 77,500,000.00
4 002/BKM Piutang Dagang Miraco Digital 105,040,000.00 104,000,000.00 8-2000 1,040,000.00
9 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 47,175,300.00 6-2140 47,700.00 1-1120 45,202,500.00
8-3000 2,020,500.00
10 004/BKM Penerimaan Piutang Dagang KOTARAYA DIGITAL 145,775,000.00 4-2000 2,975,000.00 148,750,000.00
13 005/BKM Penjualan tunai 26,049,100.00 5-1000 21,500,000.00 4-1000 23,681,000.00
2-1130 2,368,100.00
1-1170 21,500,000.00
14 006/BKM Pelunasan piutang karyawan dari Angga Andrianto 1,500,000.00 1-1150 1,500,000.00
2-1130 9,293,300.00
1-1170 81,433,333.33
18 008/BKM Piutang Dagang Miraco Digital 110,857,600.00 4-2000 2,262,400.00 113,120,000.00
21 009/BKM Piutang Dagang Kotaraya Digital 172,695,600.00 4-2000 3,524,400.00 176,220,000.00
21 010/BKM Pelunasan piutang karyawan a/n Stevani 600,000.00 1-1150 600,000.00
23 011/BKM Penjualan kendaraan Mitsubishi L-600 50,000,000.00 1-2140 125,396,728.52 1-2130 175,000,000.00
6-1110 16,534,423.83 1-2140 16,534,423.83
8-4000 396,728.52
2-1130 1,094,500.00
1-1170 8,350,000.00
31 013/BKM Penerimaan pendapatan dividen 3,825,000.00 1-1210 675,000.00 8-5000 4,500,000.00
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
MADE BY
1-1110 855,283,400.00 1-1130 -
6-2140 47,700.00 8-2000 1,040,000.00
BOOKED BY
4-2000 8,761,800.00 1-1120 45,202,500.00
5-1000 111,283,333.33 8-3000 2,020,500.00
1-2140 125,396,728.52 4-1000 127,559,000.00
6-1110 16,534,423.83 2-1130 12,755,900.00
1-1210 675,000.00 1-2130 175,000,000.00
1-2140 16,534,423.83
8-4000 396,728.52
8-5000 4,500,000.00
1-1170 111,283,333.33
1-1150 2,100,000.00
2
1,117,982,385.68 498,392,385.68
3
PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

MIRACO DIGITAL 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 104,000,000.00
4 Pelunasan 104,000,000.00 -
9 Penjualan 113,120,000.00 113,120,000.00
18 pelunasan 113,120,000.00 -
20 Penjualan 167,200,000.00 167,200,000.00

PANORAMA FOTO 002
BALANCE
DEBET CREDIT
Dec 1 77,500,000.00
2 Pelunasan 77,500,000.00 -
6 penjualan 149,490,000.00 149,490,000.00
19 penjualan 251,510,000.00 401,000,000.00
20 Retur penjualan 26,180,000.00 374,820,000.00

KOTARAYA DIGITAL 003
BALANCE
DEBET CREDIT
Dec 1 -
2 Penjualan 148,750,000.00 148,750,000.00
10 Pelunasan 148,750,000.00 -
15 Penjualan 176,220,000.00 176,220,000.00
21 Pelunasan 176,220,000.00 -
PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG
VENDOR'S NAME VENDOR ACCOUNT NO.

PT. NICOL PHOTOCAM 001
BALANCE
DEBET CREDIT
Dec 1 Opening Balance 196,000,000.00
4 Pelunasan 196,000,000.00 -
5 pembelian 220,700,000.00 220,700,000.00
6 Retur Pembelian 21,600,000.00 199,100,000.00
14 Pelunasan 199,100,000.00 -
17 Pembelian 274,700,000.00 274,700,000.00
BALANCE
DEBET CREDIT
BALANCE
DEBET CREDIT
BALANCE
DEBET CREDIT

INVENTORY CARD
December 2011
ITEM : Nicol-D700
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
Des 1 Opening Balance 15 19,500,000 292,500,000
2 080/FPJ Kotaraya Digital 5 19,500,000 97,500,000 10 19,500,000 195,000,000
5 120/NP/FP PT. NICOL PHOTOCAM 6 19,800,000 118,800,000 16 19,612,500 313,800,000
6 081/FPJ Panorama Foto 3 19,612,500 58,837,500 13 19,612,500 254,962,500
6 001/BM Retur Pembelian -1 19,800,000 (19,800,000) 12 19,596,875 235,162,500
7

INVENTORY CARD
December 2011
8

INVENTORY CARD
December 2011
ITEM : Nicol-D600
IN OUT BALANCE
DOC.
TITY TITY TITY
Dec 1 Opening Balance 25 21,500,000 537,500,000
9 082/FPJ Miraco Digital 4 21,500,000 86,000,000 18 21,500,000 387,000,000
13 005/BKM Penjualan Tunai 1 21,500,000 21,500,000 17 21,500,000 365,500,000
18 007/BKM UD. Bina Mandiri 3 21,577,778 64,733,333 15 21,577,778 323,666,667
20 002/BM Retur Penjualan (1) 21,577,778 (21,577,778) 4 21,577,778 86,311,111
9

INVENTORY CARD
December 2011
10

INVENTORY CARD
December 2011
ITEM : Nicol-D500
IN OUT BALANCE
DOC.
TITY TITY TITY
Des 1 Opening Balance 7 8,800,000 61,600,000
18 007/BKM UD. Bina Mandiri 2 8,350,000 16,700,000 9 8,350,000 75,150,000
26 012/BKM Penjualan Tunai 1 8,350,000 8,350,000 5 8,350,000 41,750,000
11
Jl. Pattimura No. 18
JAKARTA
Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit Debet Credit
31 JNK - - 5,000,000.00
31 JPK - - 5,000,000.00
31 JPn - - 5,000,000.00
31 JPB - - 5,000,000.00
31 JM - - 5,000,000.00
31 Adjusment JM - - 5,000,000.00

GENERAL LEDGER
Cash In Bank 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
31 JNK 855,283,400.00 - 1,063,363,682.43
31 JPK - 425,572,433.00 637,791,249.43
31 JPn 120,000,000.00 - 757,791,249.43
31 JPB - - 757,791,249.43
31 JM - - 757,791,249.43
31 Adjusment JM 247,086.40 - 758,038,335.83

GENERAL LEDGER
Marketable Securities 1-1120
Balance
Debet Credit
31 JNK - 45,202,500.00 45,202,500.00
31 JPK - - 45,202,500.00
31 JPn - - 45,202,500.00
31 JPB - - 45,202,500.00
31 JM - - 45,202,500.00
31 Adjusment JM - - 45,202,500.00

GENERAL LEDGER
Accounts Receivable 1-1130
Balance
Debet Credit
31 JNK - - 181,500,000.00
31 JPK - - 181,500,000.00
31 JPn 1,006,290,000.00 - 1,187,790,000.00
31 JPB - - 1,187,790,000.00
31 JM - 26,180,000.00 1,161,610,000.00
31 Adjusment JM - - 1,161,610,000.00
JAKARTA

GENERAL LEDGER
Allowance for Uncollectible Accounts 1-1140
Balance
Debet Credit
31 JNK - - 10,840,000.00
31 JPK - - 10,840,000.00
31 JPn - - 10,840,000.00
31 JPB - - 10,840,000.00
31 JM - - 10,840,000.00
31 Adjusment JM - 47,240,500.00 58,080,500.00

GENERAL LEDGER
Employee Receivable 1-1150
Balance
Debet Credit
31 JNK - 2,100,000.00 -
31 JPK 500,000.00 - 500,000.00
31 JPn - - 500,000.00
31 JPB - - 500,000.00
31 JM - - 500,000.00
31 Adjusment JM - - 500,000.00

GENERAL LEDGER
Other Receivable 1-1160
Balance
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -

GENERAL LEDGER
Merchandise Inventory 1-1170
Balance
Debet Credit
31 JNK - 111,283,333.33 780,316,666.67
31 JPK - - 780,316,666.67
31 JPn - 908,754,166.67 (128,437,500.00)
31 JPB 452,100,000.00 - 323,662,500.00
31 JM 21,577,777.78 19,800,000.00 325,440,277.78
31 Adjusment JM - - 325,440,277.78
JAKARTA

GENERAL LEDGER
Office Supplies 1-1180
Balance
Debet Credit
31 JNK - - 2,580,000.00
31 JPK 570,000.00 - 3,150,000.00
31 JPn - - 3,150,000.00
31 JPB - - 3,150,000.00
31 JM - - 3,150,000.00
31 Adjusment JM - 1,230,000.00 1,920,000.00

GENERAL LEDGER
Store Supplies 1-1190
Balance
Debet Credit
31 JNK - - 5,900,000.00
31 JPK 510,000.00 - 6,410,000.00
31 JPn - - 6,410,000.00
31 JPB - - 6,410,000.00
31 JM - - 6,410,000.00
31 Adjusment JM - 4,310,000.00 2,100,000.00

GENERAL LEDGER
Value Added Tax - In (VAT-In) 1-1200
Balance
Debet Credit
31 JNK - - 19,600,000.00
31 JPK - 19,600,000.00 -
31 JPn - - -
31 JPB 41,300,000.00 - 41,300,000.00
31 JM - 1,800,000.00 39,500,000.00
31 Adjusment JM - - 39,500,000.00

GENERAL LEDGER
Prepaid Income Tax 1-1210
Balance
Debet Credit
31 JNK 675,000.00 - 32,675,000.00
31 JPK 3,200,000.00 - 35,875,000.00
31 JPn - - 35,875,000.00
31 JPB - - 35,875,000.00
31 JM - - 35,875,000.00
31 Adjusment JM 3,200,000.00 - 39,075,000.00
JAKARTA

GENERAL LEDGER
Prepaid Insurance 1-1220
Balance
Debet Credit
31 JNK - - 31,200,000.00
31 JPK - - 31,200,000.00
31 JPn - - 31,200,000.00
31 JPB - - 31,200,000.00
31 JM - - 31,200,000.00
31 Adjusment JM - 15,600,000.00 15,600,000.00

GENERAL LEDGER
Prepaid Advertising 1-1230
Balance
Debet Credit
31 JNK - - 3,000,000.00
31 JPK - - 3,000,000.00
31 JPn - - 3,000,000.00
31 JPB - - 3,000,000.00
31 JM - - 3,000,000.00
31 Adjusment JM - 1,600,000.00 1,400,000.00

GENERAL LEDGER
Land 1-2100
Balance
Debet Credit
31 JNK - - 165,000,000.00
31 JPK - - 165,000,000.00
31 JPn - - 165,000,000.00
31 JPB - - 165,000,000.00
31 JM - - 165,000,000.00
31 Adjusment JM - - 165,000,000.00

GENERAL LEDGER
Building 1-2110
Balance
Debet Credit
31 JNK - - 210,000,000.00
31 JPK - - 210,000,000.00
31 JPn - - 210,000,000.00
31 JPB - - 210,000,000.00
31 JM - - 210,000,000.00
31 Adjusment JM - - 210,000,000.00
JAKARTA

GENERAL LEDGER
Accumulated Depreciation - Building 1-2120
Balance
Debet Credit
31 JNK - - 105,000,000.00
31 JPK - - 105,000,000.00
31 JPn - - 105,000,000.00
31 JPB - - 105,000,000.00
31 JM - - 105,000,000.00
31 Adjusment JM - 10,500,000.00 115,500,000.00

GENERAL LEDGER
Vehicles 1-2130
Balance
Debet Credit
31 JNK - 175,000,000.00 -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

GENERAL LEDGER
Accumulated Depreciation - Vehicles 1-2140
Balance
Debet Credit
31 JNK 125,396,728.52 16,534,423.83 -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

GENERAL LEDGER
Equipment 1-2150
Balance
Debet Credit
31 JNK - - 220,000,000.00
31 JPK - - 220,000,000.00
31 JPn - - 220,000,000.00
31 JPB - - 220,000,000.00
31 JM - - 220,000,000.00
31 Adjusment JM - - 220,000,000.00
JAKARTA

GENERAL LEDGER
Accumulated Depreciation - Equipment 1-2160
Balance
Debet Credit
31 JNK - - 188,240,740.74
31 JPK - - 188,240,740.74
31 JPn - - 188,240,740.74
31 JPB - - 188,240,740.74
31 JM - - 188,240,740.74
31 Adjusment JM - 13,233,024.69 201,473,765.43

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Debet Credit
31 JNK - - 196,000,000.00
31 JPK 395,100,000.00 - (199,100,000.00)
31 JPn - - (199,100,000.00)
31 JPB - 495,400,000.00 296,300,000.00
31 JM 21,600,000.00 - 274,700,000.00
31 Adjusment JM - - 274,700,000.00

GENERAL LEDGER
Wages & Salaries Payable 2-1110
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - 14,760,000.00 14,760,000.00

GENERAL LEDGER
Electricity, Telephone & Water Payable 2-1120
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - 1,270,000.00 1,270,000.00
JAKARTA

GENERAL LEDGER
Value Added Tax - Out (VAT - Out) 2-1130
Balance
Debet Credit
31 JNK - 12,755,900.00 36,275,900.00
31 JPK 23,520,000.00 - 12,755,900.00
31 JPn - 102,390,000.00 115,145,900.00
31 JPB - - 115,145,900.00
31 JM 2,380,000.00 - 112,765,900.00
31 Adjusment JM - - 112,765,900.00

GENERAL LEDGER
Income Tax Payable 2-1140
Balance
Debet Credit
31 JNK - - -
31 JPK 240,000.00 290,000.00 50,000.00
31 JPn - - 50,000.00
31 JPB - - 50,000.00
31 JM - 5,600,000.00 5,650,000.00
31 Adjusment JM - 11,639,250.00 17,289,250.00

GENERAL LEDGER
Dividend Payable 2-1150
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - 50,400,000.00 50,400,000.00
31 Adjusment JM - - 50,400,000.00

GENERAL LEDGER
Other Current Liabilities 2-1160
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
JAKARTA

GENERAL LEDGER
Bank Loan 2-2100
Balance
Debet Credit
31 JNK - - 301,909,435.04
31 JPK 9,833,609.08 - 292,075,825.95
31 JPn - - 292,075,825.95
31 JPB - - 292,075,825.95
31 JM - - 292,075,825.95
31 Adjusment JM - - 292,075,825.95

GENERAL LEDGER
Common Stock 3-1000
Balance
Debet Credit
31 JNK - - 700,000,000.00
31 JPK - - 700,000,000.00
31 JPn - - 700,000,000.00
31 JPB - - 700,000,000.00
31 JM - - 700,000,000.00
31 Adjusment JM - - 700,000,000.00

GENERAL LEDGER
Retained Earnings 3-2000
Balance
Debet Credit
31 JNK - - 576,000,000.00
31 JPK - - 576,000,000.00
31 JPn - - 576,000,000.00
31 JPB - - 576,000,000.00
31 JM - - 576,000,000.00
31 Adjusment JM - - 576,000,000.00
31 Closing JM 56,000,000.00 12,480,872.22 532,480,872.22

GENERAL LEDGER
Dividend 3-3000
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM 56,000,000.00 - 56,000,000.00
31 Adjusment JM - - 56,000,000.00
31 Closing JM 56,000,000.00 -
JAKARTA

GENERAL LEDGER
Income Summary 3-4000
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Closing JM 2,150,976,336.52 2,150,976,336.52 -

GENERAL LEDGER
Sales 4-1000
Balance
Debet Credit
31 JNK - 127,559,000.00 1,103,259,000.00
31 JPK - - 1,103,259,000.00
31 JPn - 1,023,900,000.00 2,127,159,000.00
31 JPB - - 2,127,159,000.00
31 JM - - 2,127,159,000.00
31 Adjusment JM - - 2,127,159,000.00
31 Closing JM 2,127,159,000.00 -

GENERAL LEDGER
Sales Discounts 4-2000
Balance
Debet Credit
31 JNK 8,761,800.00 - 18,518,800.00
31 JPK - - 18,518,800.00
31 JPn - - 18,518,800.00
31 JPB - - 18,518,800.00
31 JM - - 18,518,800.00
31 Adjusment JM - - 18,518,800.00
31 Closing JM 18,518,800.00 -

GENERAL LEDGER
Sales Returns 4-3000
Balance
Debet Credit
31 JNK - - 29,271,000.00
31 JPK - - 29,271,000.00
31 JPn - - 29,271,000.00
31 JPB - - 29,271,000.00
31 JM 23,800,000.00 - 53,071,000.00
31 Adjusment JM - - 53,071,000.00
31 Closing JM 53,071,000.00 -
JAKARTA

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Debet Credit
31 JNK 111,283,333.33 - 794,273,333.33
31 JPK - 11,853,000.00 782,420,333.33
31 JPn 908,754,166.67 - 1,691,174,500.00
31 JPB 2,000,000.00 - 1,693,174,500.00
31 JM - 21,577,777.78 1,671,596,722.22
31 Adjusment JM - - 1,671,596,722.22
31 Closing JM 1,671,596,722.22 -

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Debet Credit
31 JNK - - 50,000,000.00
31 JPK 5,000,000.00 - 55,000,000.00
31 JPn - - 55,000,000.00
31 JPB - - 55,000,000.00
31 JM - - 55,000,000.00
31 Adjusment JM 5,000,000.00 - 60,000,000.00
31 Closing JM 60,000,000.00 -

GENERAL LEDGER
Depreciation Expense - Vehicles 6-1110
Balance
Debet Credit
31 JNK 16,534,423.83 - 16,534,423.83
31 JPK - - 16,534,423.83
31 JPn - - 16,534,423.83
31 JPB - - 16,534,423.83
31 JM - - 16,534,423.83
31 Adjusment JM - - 16,534,423.83
31 Closing JM 16,534,423.83 -

GENERAL LEDGER
Promotion & Advertising Expense 6-1120
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 1,600,000.00 - 1,600,000.00
31 Closing JM 1,600,000.00 -
JAKARTA

GENERAL LEDGER
Insurance Expense 6-1130
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 15,600,000.00 - 15,600,000.00
31 Closing JM 15,600,000.00 -

GENERAL LEDGER
Store Supplies Expense 6-1140
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 4,310,000.00 - 4,310,000.00
31 Closing JM 4,310,000.00 -

GENERAL LEDGER
Other Sales Expense 6-1150
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 47,240,500.00 - 47,240,500.00
31 Closing JM 47,240,500.00 -

GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Debet Credit
31 JNK - - 100,000,000.00
31 JPK 10,000,000.00 - 110,000,000.00
31 JPn - - 110,000,000.00
31 JPB - - 110,000,000.00
31 JM - - 110,000,000.00
31 Adjusment JM 10,000,000.00 - 120,000,000.00
31 Closing JM 120,000,000.00 -
JAKARTA

GENERAL LEDGER
Electricity, Water & Telephone Expense 6-2110
Balance
Debet Credit
31 JNK - - 12,700,000.00
31 JPK 1,135,000.00 - 13,835,000.00
31 JPn - - 13,835,000.00
31 JPB - - 13,835,000.00
31 JM - - 13,835,000.00
31 Adjusment JM 1,270,000.00 - 15,105,000.00
31 Closing JM 15,105,000.00 -

GENERAL LEDGER
Repairs & Maintenance Expense 6-2120
Balance
Debet Credit
31 JNK - - 6,850,000.00
31 JPK 2,500,000.00 - 9,350,000.00
31 JPn - - 9,350,000.00
31 JPB - - 9,350,000.00
31 JM - - 9,350,000.00
31 Adjusment JM - - 9,350,000.00
31 Closing JM 9,350,000.00 -

GENERAL LEDGER
Entertainment Expense 6-2130
Balance
Debet Credit
31 JNK - - 1,600,000.00
31 JPK 25,000.00 - 1,625,000.00
31 JPn - - 1,625,000.00
31 JPB - - 1,625,000.00
31 JM - - 1,625,000.00
31 Adjusment JM - - 1,625,000.00
31 Closing JM 1,625,000.00 -

GENERAL LEDGER
Income Tax Expense 6-2140
Balance
Debet Credit
31 JNK 47,700.00 - 47,700.00
31 JPK - - 47,700.00
31 JPn - - 47,700.00
31 JPB - - 47,700.00
31 JM - - 47,700.00
31 Adjusment JM 8,262,271.60 - 8,309,971.60
31 Closing JM 8,309,971.60 -
JAKARTA

GENERAL LEDGER
Offfice Supplies Expense 6-2150
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 1,230,000.00 - 1,230,000.00
31 Closing JM 1,230,000.00 -

GENERAL LEDGER
Depreciation Expense - Equipment 6-2160
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 13,233,024.69 - 13,233,024.69
31 Closing JM 13,233,024.69 -

GENERAL LEDGER
Depreciation Expense - Building 6-2170
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 10,500,000.00 - 10,500,000.00
31 Closing JM 10,500,000.00 -

GENERAL LEDGER
Other General & Administrative Expense 6-2180
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Closing JM - - -
JAKARTA

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Debet Credit
31 JNK - - 3,500,000.00
31 JPK - - 3,500,000.00
31 JPn - - 3,500,000.00
31 JPB - - 3,500,000.00
31 JM - - 3,500,000.00
31 Adjusment JM - 315,108.00 3,815,108.00
31 Closing JM 3,815,108.00 -

GENERAL LEDGER
Late Fees Collected 8-2000
Balance
Debet Credit
31 JNK - 1,040,000.00 13,085,000.00
31 JPK - - 13,085,000.00
31 JPn - - 13,085,000.00
31 JPB - - 13,085,000.00
31 JM - - 13,085,000.00
31 Adjusment JM - - 13,085,000.00
31 Closing JM 13,085,000.00 -

GENERAL LEDGER
Gain on Sales of Marketable Securities 8-3000
Balance
Debet Credit
31 JNK - 2,020,500.00 2,020,500.00
31 JPK - - 2,020,500.00
31 JPn - - 2,020,500.00
31 JPB - - 2,020,500.00
31 JM - - 2,020,500.00
31 Adjusment JM - - 2,020,500.00
31 Closing JM 2,020,500.00 -

GENERAL LEDGER
Gain on Disposal of Fixed Assets 8-4000
Balance
Debet Credit
31 JNK - 396,728.52 396,728.52
31 JPK - - 396,728.52
31 JPn - - 396,728.52
31 JPB - - 396,728.52
31 JM - - 396,728.52
31 Adjusment JM - - 396,728.52
31 Closing JM 396,728.52 -
JAKARTA

GENERAL LEDGER
Dividend Revenue 8-5000
Balance
Debet Credit
31 JNK - 4,500,000.00 4,500,000.00
31 JPK - - 4,500,000.00
31 JPn - - 4,500,000.00
31 JPB - - 4,500,000.00
31 JM - - 4,500,000.00
31 Adjusment JM - - 4,500,000.00
31 Closing JM 4,500,000.00 -

GENERAL LEDGER
Other Income 8-6000
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Closing JM - - -

GENERAL LEDGER
Bank Charges 9-1000
Balance
Debet Credit
Dec 1 Opening Balance 55,000.00
31 JNK - - 55,000.00
31 JPK - - 55,000.00
31 JPn - - 55,000.00
31 JPB - - 55,000.00
31 JM - - 55,000.00
31 Adjusment JM 5,000.00 - 60,000.00
31 Closing JM 60,000.00 -

GENERAL LEDGER
Interest Expense 9-2000
Balance
Debet Credit
31 JNK - - 65,429,198.04
31 JPK 5,031,823.92 - 70,461,021.95
31 JPn - - 70,461,021.95
31 JPB - - 70,461,021.95
31 JM - - 70,461,021.95
31 Adjusment JM - - 70,461,021.95
31 Closing JM 70,461,021.95 -
JAKARTA

GENERAL LEDGER
Loss on Sales of Marketable Securities 9-3000
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Closing JM - - -

GENERAL LEDGER
Loss on Disposal of Fixed Assets 9-4000
Balance
Debet Credit
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Closing JM - - -

GENERAL LEDGER
Other Expense 9-5000
Balance
Debet Credit
31 JNK - - -
31 JPK 150,000.00 - 150,000.00
31 JPn - - 150,000.00
31 JPB - - 150,000.00
31 JM - - 150,000.00
31 Adjusment JM - - 150,000.00
31 Closing JM 150,000.00 -
TRIAL BALANCE
December 31, 2011
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash 5,000,000.00
1-1110 Cash In Bank 757,791,249.43
1-1130 Accounts Receivable 1,161,610,000.00
1-1150 Employee Receivable 500,000.00
1-1190 Store Supplies 6,410,000.00
1-2100 Land 165,000,000.00
1-2110 Building 210,000,000.00
1-2130 Vehicles -
1-2140 Accumulated Depreciation - Vehicles -
1-2150 Equipment 220,000,000.00
2-1110 Wages & Salaries Payable -
2-1120 Electricity, Telephone & Water Payable -
2-1140 Income Tax Payable 5,650,000.00
2-1150 Dividend Payable 50,400,000.00
2-2100 Bank Loan 292,075,825.95
3-1000 Common Stock 700,000,000.00
3-3000 Dividend 56,000,000.00
3-4000 Income Summary -
4-1000 Sales 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00
4-3000 Sales Returns 53,071,000.00
5-1000 Cost of Good Sold 1,671,596,722.22
6-1110 Depreciation Expense - Vehicles 16,534,423.83
6-1120 Promotion & Advertising Expense -
6-1130 Insurance Expense -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2110 Electricity, Water & Telephone Expense 13,835,000.00
6-2120 Repairs & Maintenance Expense 9,350,000.00
6-2130 Entertainment Expense 1,625,000.00
6-2140 Income Tax Expense 47,700.00
6-2150 Offfice Supplies Expense -
6-2160 Depreciation Expense - Equipment -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Collected 13,085,000.00
8-3000 Gain on Sales of Marketable Securities 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,728.52
8-5000 Dividend Revenue 4,500,000.00
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 70,461,021.95
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
9-5000 Other Expense 150,000.00
5,085,923,695.21 4,466,333,695.21
@ Soal Menyelesaikan Siklus Akuntansi
"~Saldo
Perkiraan
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - 4,500,000.00 -
1-1110 Cash In Bank 757,791,249.43 - 731,466,975.43 -
1-1120 Marketable Securities 45,202,500.00 - 90,405,000.00 -
1-1130 Accounts Receivable 1,161,610,000.00 - 216,800,000.00 -
1-1140 Allowance for Uncollectible Accounts - 10,840,000.00 10,840,000.00
1-1150 Employee Receivable 500,000.00 - 1,650,000.00 -
1-1160 Other Receivable - - - -
1-1170 Merchandise Inventory 325,440,277.78 - 580,801,200.00 -
1-1180 Office Supplies 3,150,000.00 - 2,362,500.00 -
1-1190 Store Supplies 6,410,000.00 - 5,448,500.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - 37,525,000.00 -
1-1210 Prepaid Income Tax 35,875,000.00 - 35,875,000.00 -
1-1220 Prepaid Insurance 31,200,000.00 - - -
1-1230 Prepaid Advertising 3,000,000.00 - - -
1-2100 Land 165,000,000.00 - 165,000,000.00 -
1-2110 Building 210,000,000.00 - 210,000,000.00 -
1-2120 Accumulated Depreciation - Building - 105,000,000.00 - 105,000,000.00
1-2130 Vehicles - - 175,000,000.00 -
1-2140 Accumulated Depreciation - Vehicles - - - 108,862,304.69
1-2150 Equipment 220,000,000.00 - 220,000,000.00 -
2
1-2160 Accumulated Depreciation - Equipment - 188,240,740.74 - 188,240,740.74
2-1100 Accounts Payable - 274,700,000.00 - 233,495,000.00
2-1110 Wages & Salaries Payable - - - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - - - 1,260,000.00
2-1130 Value Added Tax - Out (VAT - Out) - 112,765,900.00 - 78,936,130.00
2-1140 Income Tax Payable - 5,650,000.00 - 3,440,000.00
2-1150 Dividend Payable - 50,400,000.00 - 56,000,000.00
2-1160 Other Current Liabilities - - -
2-2100 Bank Loan - 292,075,825.95 400,000,000.00
3-1000 Common Stock - 700,000,000.00 700,000,000.00
3-2000 Retained Earnings - 576,000,000.00 576,000,000.00
3-3000 Dividend 56,000,000.00 -
3-4000 Income Summary - -
4-1000 Sales - 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00 -
4-3000 Sales Returns 53,071,000.00 -
5-1000 Cost of Good Sold 1,671,596,722.22 -
6-1100 Wages & Salaries Expense 55,000,000.00 -
6-1110 Depreciation Expense - Vehicles 16,534,423.83 -
6-1120 Promotion & Advertising Expense - -
6-1130 Insurance Expense - -
6-1140 Store Supplies Expense - -
6-1150 Other Sales Expense - -
6-2100 Wages & Salaries Expense 110,000,000.00 -
6-2110 Electricity, Water & Telephone Expense 13,835,000.00 -
6-2120 Repairs & Maintenance Expense 9,350,000.00 -
6-2130 Entertainment Expense 1,625,000.00 -
6-2140 Income Tax Expense 47,700.00 -
6-2150 Offfice Supplies Expense - -
6-2160 Depreciation Expense - Equipment - -
6-2170 Depreciation Expense - Building - -
6-2180 Other General & Administrative Expense - -
3
8-1000 Interest Revenue - 3,500,000.00
8-2000 Late Fees Collected - 13,085,000.00
8-3000 Gain on Sales of Marketable Securities - 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets - 396,728.52
8-5000 Dividend Revenue - 4,500,000.00
8-6000 Other Income - -
9-1000 Bank Charges 55,000.00 -
9-2000 Interest Expense 70,461,021.95 -
9-3000 Loss on Sales of Marketable Securities - -
9-4000 Loss on Disposal of Fixed Assets - -
9-5000 Other Expense 150,000.00 -
5,085,923,695.21 4,466,333,695.21 2,476,834,175.43 2,476,834,175.43
4
Kepada : Accounting Staff

Hal : Data Penyesuaian per 31 Desember 2011
BUKTI MEMORIAL
Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
1 Dari rekening koran per 31 Desember 2011 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 315,108.00
- Beban Administrasi Bank Rp 5,000.00
- Beban PPh Pasal 4 ayat 2 Rp 63,021.60
2 Berdasarkan stock opname saldo persediaan per 31 Desember 2011 adalah sebagai berikut:
- Persediaan Barang Dagangan sama dengan kartu persediaan
- Perlengkapan Kantor Rp 1,920,000.00
- Perlengkapan Toko Rp 2,100,000.00
3 Uang Muka PPh Pasal 25 bulan Desember 2011 sebesar Rp 3,200,000.00

akan dibayar tanggal 15 Januari 2012.
4 Asuransi dibayar dimuka merupakan asuransi yang dibayar tanggal 1 Januari 2011
untuk jangka waktu 24 bulan.
5 Iklan dibayar dimuka merupakan saldo iklan dibayar dimuka untuk 15x terbitan dan telah
terbit sebanyak 8x.
6 Gaji karyawan bulan Desember 2011 akan dibayar pada tanggal 01 Januari 2012 dengan rincian:
Wages & Salaries (sales) Rp 5,000,000.00
Wages & Salaries (general & administrative) Rp 10,000,000.00
Total Gaji Rp 15,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00
Gaji yang masih harus dibayar Rp 14,760,000.00
7 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2012
sebesar Rp 1,270,000.00
8 Cadangan Kerugian Piutang ditaksir sebesar 5% dari saldo Piutang Dagang di akhir periode akuntansi.
9 Penyusutan aset tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar -
aset tetap)
10 Hitunglah Beban PPh Badan yang terutang tahun 2011 berdasarkan tarif pasal 17 Undang-undang
nomor 36 tahun 2008 tentang Pajak Penghasilan.
Catatan: Perusahaan mendapatkan fasilitas sebagaimana tertuang dalam pasal 31 huruf e
UU No. 36 Tahun 2008, yaitu mendapatkan pengurangan tarif sebesar 50% dari tarif normal.
Sehingga tarif yang dikenakan efektif sebesar 50% X 25% X Laba Kena Pajak.
Akun-akun yang harus dikoreksi fiskal :
Other Sales Expense Rp 16,261,000.00
Entertainment Expense Rp 1,625,000.00
Income Tax Expense Rp 110,721.60
Interest Revenue Rp (3,815,108.00)
Gain on Sales of Marketable Securities Rp (396,728.52)
Other Expense Rp 150,000.00
Malang, 31 Desember 2011
Alian Sanjaya, SE, Ak.

Direktur Akuntansi/ Keuangan
4

DAFTAR ASET TETAP
Tahun 2011
Umur Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi

NO Jenis Aset Tetap Tarif
Ekonomis Perolehan (Rp) Tahun 2010 Tahun 2011 Tahun 2011
Land
1 Land 2005 165,000,000.00 0% - - -
Jumlah 165,000,000.00 0.00 0.00 0.00
Building
1 Building 20 tahun 1/1/2005 210,000,000.00 5% 105,000,000.00 10,500,000.00 115,500,000.00
Jumlah 210,000,000.00 105,000,000.00 10,500,000.00 115,500,000.00
Vehicles
1 Colt Diesel Mitsubishi 8 tahun 8/5/2007 175,000,000.00 25% 108,862,304.69 16,534,423.83 125,396,728.52
Jumlah 175,000,000.00 108,862,304.69 16,534,423.83 125,396,728.52
Equipment
1 Computer 4 tahun 1/28/2006 60,000,000.00 50% 60,000,000.00 - 60,000,000.00
2 Furniture 4 tahun 3/1/2008 160,000,000.00 50% 128,240,740.74 13,233,024.69 141,473,765.43
Jumlah 220,000,000.00 188,240,740.74 13,233,024.69 201,473,765.43
Total 560,000,000.00 297,103,045.43 29,767,448.52 326,870,493.95
5
Nilai Buku
Tahun 2011
165,000,000
165,000,000.00
94,500,000.00
94,500,000.00
49,603,271.48
49,603,271.48
-
18,526,234.57
18,526,234.57
233,129,506.05
6
Memorial Journal
December 2011
Page :
DOC.
NO.
31 Cash In Bank 1-1110 247,086.40
Bank Charges 9-1000 5,000.00
Income Tax Expense 6-2140 63,021.60
Interest Revenue 8-1000 315,108.00
31 Store Supplies Expense 6-1140 4,310,000.00

Store Supplies 1-1190 4,310,000.00
Offfice Supplies Expense 6-2150 1,230,000.00
Office Supplies 1-1180 1,230,000.00
31 Prepaid Income Tax 1-1210 3,200,000.00

Income Tax Payable 2-1140 3,200,000.00
31 Insurance Expense 6-1130 15,600,000.00

Prepaid Insurance 1-1220 15,600,000.00
31 Promotion & Advertising Expense 6-1120 1,600,000.00

Prepaid Advertising 1-1230 1,600,000.00
31 Wages & Salaries Expense 6-1100 5,000,000.00

Wages & Salaries Expense 6-2100 10,000,000.00
Wages & Salaries Payable 2-1110 14,760,000.00
Income Tax Payable 2-1140 240,000.00
31 Electricity, Water & Telephone Expense 6-2110 1,270,000.00

Electricity, Telephone & Water Payable 2-1120 1,270,000.00
31 Other Sales Expense 6-1150 47,240,500.00

Allowance for Uncollectible Accounts 1-1140 47,240,500.00
31 Depreciation Expense - Building 6-2170 10,500,000.00

Accumulated Depreciation - Building 1-2120 10,500,000.00
Depreciation Expense - Equipment 6-2160 13,233,024.69
Accumulated Depreciation - Equipment 1-2160 13,233,024.69
31 Income Tax Expense 6-2140 8,199,250.00

Income Tax Payable 2-1140 8,199,250.00
121,697,882.69 121,697,882.69
WORKSHEET
December 31, 2011
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - - 5,000,000.00 5,000,000.00 -
1-1110 Cash In Bank 757,791,249.43 247,086.40 - 758,038,335.83 758,038,335.83 -
1-1120 Marketable Securities 45,202,500.00 - - 45,202,500.00 45,202,500.00 -
1-1130 Accounts Receivable 1,161,610,000.00 - - 1,161,610,000.00 1,161,610,000.00 -
1-1140 Allowance for Uncollectible Accounts 10,840,000.00 - 47,240,500.00 58,080,500.00 - 58,080,500.00
1-1150 Employee Receivable 500,000.00 - - 500,000.00 500,000.00 -
1-1160 Other Receivable - - - - - -
1-1170 Merchandise Inventory 325,440,277.78 - - 325,440,277.78 325,440,277.78 -
1-1180 Office Supplies 3,150,000.00 - 1,230,000.00 1,920,000.00 1,920,000.00 -
1-1190 Store Supplies 6,410,000.00 - 4,310,000.00 2,100,000.00 2,100,000.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - - 39,500,000.00 39,500,000.00 -
1-1210 Prepaid Income Tax 35,875,000.00 3,200,000.00 - 39,075,000.00 39,075,000.00 -
1-1220 Prepaid Insurance 31,200,000.00 - 15,600,000.00 15,600,000.00 15,600,000.00 -
1-1230 Prepaid Advertising 3,000,000.00 - 1,600,000.00 1,400,000.00 1,400,000.00 -
1-2100 Land 165,000,000.00 - - 165,000,000.00 165,000,000.00 -
1-2110 Building 210,000,000.00 - - 210,000,000.00 210,000,000.00 -
1-2120 Accumulated Depreciation - Building 105,000,000.00 - 10,500,000.00 115,500,000.00 - 115,500,000.00
1-2130 Vehicles - - - - - -
1-2140 Accumulated Depreciation - Vehicles - - - - - -
1-2150 Equipment 220,000,000.00 - - 220,000,000.00 220,000,000.00 -
1-2160 Accumulated Depreciation - Equipment 188,240,740.74 - 13,233,024.69 201,473,765.43 - 201,473,765.43
2-1100 Accounts Payable 274,700,000.00 - - 274,700,000.00 - 274,700,000.00
2-1110 Wages & Salaries Payable - - 14,760,000.00 14,760,000.00 - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - - 1,270,000.00 1,270,000.00 - 1,270,000.00
2-1130 Value Added Tax - Out (VAT - Out) 112,765,900.00 - - 112,765,900.00 - 112,765,900.00
2-1140 Income Tax Payable 5,650,000.00 - 3,440,000.00 9,090,000.00 - 9,090,000.00
2-1150 Dividend Payable 50,400,000.00 - - 50,400,000.00 - 50,400,000.00
2-1160 Other Current Liabilities - - - - - - -
2-2100 Bank Loan 292,075,825.95 - - 292,075,825.95 - 292,075,825.95
3-1000 Common Stock 700,000,000.00 - - 700,000,000.00 - 700,000,000.00
3-2000 Retained Earnings 576,000,000.00 - - 576,000,000.00 - 576,000,000.00
3-3000 Dividend 56,000,000.00 - - 56,000,000.00 56,000,000.00 -
3-4000 Income Summary - - - - - -
4-1000 Sales 2,127,159,000.00 - - 2,127,159,000.00 - 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00 - - 18,518,800.00 18,518,800.00 -
4-3000 Sales Returns 53,071,000.00 - - 53,071,000.00 53,071,000.00 -
5-1000 Cost of Good Sold 1,671,596,722.22 - - 1,671,596,722.22 1,671,596,722.22 -
6-1100 Wages & Salaries Expense 55,000,000.00 5,000,000.00 - 60,000,000.00 60,000,000.00 -
6-1110 Depreciation Expense - Vehicles 16,534,423.83 - - 16,534,423.83 16,534,423.83 -
6-1120 Promotion & Advertising Expense - 1,600,000.00 - 1,600,000.00 1,600,000.00 -
6-1130 Insurance Expense - 15,600,000.00 - 15,600,000.00 15,600,000.00 -
6-1140 Store Supplies Expense - 4,310,000.00 - 4,310,000.00 4,310,000.00 -
6-1150 Other Sales Expense - 47,240,500.00 - 47,240,500.00 47,240,500.00 -
6-2100 Wages & Salaries Expense 110,000,000.00 10,000,000.00 - 120,000,000.00 120,000,000.00 -
6-2110 Electricity, Water & Telephone Expense 13,835,000.00 1,270,000.00 - 15,105,000.00 15,105,000.00 -
6-2120 Repairs & Maintenance Expense 9,350,000.00 - - 9,350,000.00 9,350,000.00 -
6-2130 Entertainment Expense 1,625,000.00 - - 1,625,000.00 1,625,000.00 -
6-2140 Income Tax Expense 47,700.00 63,021.60 - 110,721.60 110,721.60 -
6-2150 Offfice Supplies Expense - 1,230,000.00 - 1,230,000.00 1,230,000.00 -
6-2160 Depreciation Expense - Equipment - 13,233,024.69 - 13,233,024.69 13,233,024.69 -
6-2170 Depreciation Expense - Building - 10,500,000.00 - 10,500,000.00 10,500,000.00 -
6-2180 Other General & Administrative Expense - - - - - -
8-1000 Interest Revenue 3,500,000.00 - 315,108.00 3,815,108.00 - 3,815,108.00
8-2000 Late Fees Collected 13,085,000.00 - - 13,085,000.00 - 13,085,000.00
8-3000 Gain on Sales of Marketable Securities 2,020,500.00 - - 2,020,500.00 - 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,728.52 - - 396,728.52 - 396,728.52
8-5000 Dividend Revenue 4,500,000.00 - - 4,500,000.00 - 4,500,000.00
8-6000 Other Income - - - - - -
9-1000 Bank Charges 55,000.00 5,000.00 - 60,000.00 60,000.00 -
9-2000 Interest Expense 70,461,021.95 - - 70,461,021.95 70,461,021.95 -
9-3000 Loss on Sales of Marketable Securities - - - - - -
9-4000 Loss on Disposal of Fixed Assets - - - - - -
9-5000 Other Expense 150,000.00 - - 150,000.00 150,000.00 -
5,085,923,695.21 4,466,333,695.21 113,498,632.69 113,498,632.69 5,176,682,327.90 4,557,092,327.90 2,130,296,214.30 2,150,976,336.52 3,046,386,113.61 2,406,115,991.39
(619,590,000.00) 0.00 (619,590,000.00) 20,680,122.22 640,270,122.22
2,150,976,336.52 2,150,976,336.52 3,046,386,113.61 3,046,386,113.61
JAKARTA
INCOME STATEMENT
11/1/2011 through 31/12/2010
Sales Rp 2,127,159,000.00
Sales Returns Rp 53,071,000.00
Sales Discount Rp 18,518,800.00
Rp (71,589,800.00)
Net Sales Rp 2,055,569,200.00
Cost of Goods Sold Rp (1,671,596,722.22)
Gross Profit Rp 383,972,477.78
Sales Expense :
Wages & Salaries Expense Rp 60,000,000.00
Depreciation Expense - Vehicles Rp 16,534,423.83
Promotion & Advertising Expense Rp 1,600,000.00
Insurance Expense Rp 15,600,000.00
Store Supplies Expense Rp 4,310,000.00
Rp 145,284,923.83
General & Administrative Expense :
Wages & Salaries Expense Rp 120,000,000.00
Electricity, Water & Telephone Expense Rp 15,105,000.00
Repairs & Maintenance Expense Rp 9,350,000.00
Offfice Supplies Expense Rp 1,230,000.00
Depreciation Expense - Equipment Rp 13,233,024.69
Depreciation Expense - Building Rp 10,500,000.00
Rp 171,153,746.29
Rp (316,438,670.12)
Operating Income Rp 67,533,807.66
Other Income (Expense) :

Interest Revenue Rp 3,815,108.00
Late Fees Collected Rp 13,085,000.00
Gain on Sales of Marketable Securities Rp 2,020,500.00
Gain on Disposal of Fixed Assets Rp 396,728.52
Dividend Revenue Rp 4,500,000.00
Bank Charges Rp (60,000.00)
Interest Expense Rp (70,461,021.95)
Loss on Sales of Marketable Securities Rp -
Loss on Disposal of Fixed Assets Rp -
Other Expense Rp (150,000.00)
JAKARTA
INCOME STATEMENT
11/1/2011 through 31/12/2010
Rp (46,853,685.44)
Net Income before Tax Rp 20,680,122.22
Fiscal Reconciliation:
Interest Revenue Rp (3,815,108.00)
Gain on Sales of Marketable Securities Rp (396,728.52)
Other Expense Rp 150,000.00
∑ Fiscal Reconciliation Rp 44,914,385.08
Rp 65,594,507.30
Income Tax Expense Rp (8,199,250.00)
Net Income after Tax Rp 12,480,872.22
JAKARTA
EQUITY STATEMENT
1/1/2011 through 31/12/2011
Retained Earnings, Jan 1 2011 Rp 576,000,000.00
Add:
Net Income after Tax Rp 12,480,872.22
Dividend Rp (56,000,000.00)
Rp (43,519,127.78)
Retained Earnings, Dec 31 2010 Rp 532,480,872.22

JAKARTA
BALANCE SHEET
as of 31/12/2011
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Petty Cash Rp 5,000,000.00 Accounts Payable Rp 274,700,000.00
Cash In Bank Rp 758,038,335.83 Wages & Salaries Payable Rp 14,760,000.00
Marketable Securities Rp 45,202,500.00 Electricity, Telephone & Water Payable Rp 1,270,000.00
Accounts Receivable Rp 1,161,610,000.00 Value Added Tax - Out (VAT - Out) Rp 112,765,900.00
Allowance for Uncollectible Accounts Rp (58,080,500.00) Income Tax Payable Rp 17,289,250.00
Employee Receivable Rp 500,000.00 Dividend Payable Rp 50,400,000.00
Merchandise Inventory Rp 325,440,277.78
Office Supplies Rp 1,920,000.00 Total Current Liabilities Rp 471,185,150.00
Store Supplies Rp 2,100,000.00
Value Added Tax - In (VAT-In) Rp 39,500,000.00 Long Term Liabilities :
Prepaid Income Tax Rp 39,075,000.00 Bank Loan Rp 292,075,825.95
Prepaid Insurance Rp 15,600,000.00
Prepaid Advertising Rp 1,400,000.00
Total Current Assets Rp 2,337,305,613.61 Total Long Term Liabilities Rp 292,075,825.95
TOTAL LIABILITIES Rp 763,260,975.95

Fixed Assets :
Land Rp 165,000,000.00
Building Rp 210,000,000.00 EQUITY
Accumulated Depreciation - Building Rp (115,500,000.00) Common Stock Rp 700,000,000.00
Equipment Rp 220,000,000.00 Retained Earnings Rp 532,480,872.22
Accumulated Depreciation - Equipment Rp (201,473,765.43)
Total Fixed Assets Rp 278,026,234.57 TOTAL EQUITY Rp 1,232,480,872.22
TOTAL ASSET Rp 2,615,331,848.18 TOTAL LIABILITIES + EQUITIES Rp 1,995,741,848.17

JAKARTA
STATEMENT OF CASHFLOW
1/1/2010 through 31/12/2010
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income Rp 12,480,872.22
Adjusments to reconcile net income to net
cash provided by operating activities :
Depreciation Expense - Building Rp 10,500,000.00
Depreciation Expense - Vehicles Rp (108,862,304.69)
Depreciation Expense - Equipment Rp 13,233,024.69
Marketable Securities Rp 45,202,500.00
Accounts Receivable Rp (944,810,000.00)
Employee Receivable Rp 1,150,000.00
Merchandise Inventory Rp 255,360,922.22
Office Supplies Rp 442,500.00
Store Supplies Rp 3,348,500.00
Value Added Tax - In (VAT-In) Rp (1,975,000.00)
Prepaid Income Tax Rp (3,200,000.00)
Prepaid Insurance Rp (15,600,000.00)
Prepaid Advertising Rp (1,400,000.00)
Accounts Payable Rp 41,205,000.00
Electricity, Telephone & Water Payable Rp 10,000.00
Value Added Tax - Out (VAT - Out) Rp 33,829,770.00
Income Tax Payable Rp 13,849,250.00
Dividend Payable Rp (5,600,000.00)
Rp (616,075,337.77)
Net Cash Provided By Operating Activities Rp (603,594,465.55)
CASH FLOWS FROM INVESTING ACTIVITIES :

Vehicles Rp 175,000,000.00
Net Cash Used In Investing Activities Rp 175,000,000.00
CASH FLOWS FROM FINANCING ACTIVITIES :

Bank Loan (107,924,174.05)
Payment of Cash Dividends (56,000,000.00)
Net Cash Used In Financing Activities Rp (163,924,174.05)
Net Incerase (Decrease) in Cash Rp (592,518,639.60)
Cash at Beginning of Year Rp 735,966,975.43
Cash at End of Year Rp 143,448,335.83
Memorial Journal
December 2011
Page :
31 Sales 4-1000 2,127,159,000.00

Interest Revenue 8-1000 3,815,108.00
Late Fees Collected 8-2000 13,085,000.00
Gain on Sales of Marketable Securities 8-3000 2,020,500.00
Gain on Disposal of Fixed Assets 8-4000 396,728.52
Dividend Revenue 8-5000 4,500,000.00
Income Summary 3-4000 2,150,976,336.52
31 Income Summary 3-4000 2,138,495,464.30
Sales Returns 4-3000 53,071,000.00
Sales Discount 4-2000 18,518,800.00
Cost of Good Sold 5-1000 1,671,596,722.22
Depreciation Expense - Vehicles 6-1110 16,534,423.83
Promotion & Advertising Expense 6-1120 1,600,000.00
Insurance Expense 6-1130 15,600,000.00
Store Supplies Expense 6-1140 4,310,000.00
Other Sales Expense 6-1150 47,240,500.00
Electricity, Water & Telephone Expense 6-2110 15,105,000.00
Repairs & Maintenance Expense 6-2120 9,350,000.00
Entertainment Expense 6-2130 1,625,000.00
Income Tax Expense 6-2140 8,309,971.60
Offfice Supplies Expense 6-2150 1,230,000.00
Depreciation Expense - Equipment 6-2160 13,233,024.69
Depreciation Expense - Building 6-2170 10,500,000.00
Bank Charges 9-1000 60,000.00
Interest Expense 9-2000 70,461,021.95
Other Expense 9-5000 150,000.00
31 Income Summary 3-4000 12,480,872.22
Retained Earnings 3-2000 12,480,872.22
31 Retained Earnings 3-2000 56,000,000.00
Dividend 3-3000 56,000,000.00
Memorial Journal
December 2011
Page :
4,357,952,673.03 4,357,952,673.03
POST CLOSING TRIAL BALANCE
December 31, 2011
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash 5,000,000.00
1-1110 Cash In Bank 758,038,335.83
1-1130 Accounts Receivable 1,161,610,000.00
1-1150 Employee Receivable 500,000.00
1-1190 Store Supplies 2,100,000.00
1-2100 Land 165,000,000.00 -
1-2110 Building 210,000,000.00
1-2130 Vehicles -
1-2140 Accumulated Depreciation - Vehicles -
1-2150 Equipment 220,000,000.00
2-1110 Wages & Salaries Payable 14,760,000.00
2-1120 Electricity, Telephone & Water Payable 1,270,000.00
2-1140 Income Tax Payable 17,289,250.00
2-1150 Dividend Payable 50,400,000.00
2-2100 Bank Loan 292,075,825.95
3-1000 Common Stock 700,000,000.00
2,990,386,113.61 2,370,796,113.61

BALANCE SHEET BALANCE SHEET
1-1100 Petty Cash 5,000,000.00 - 4,500,000.00 -
1-1110 Cash In Bank 758,038,335.83 - 731,466,975.43 -
1-1120 Marketable Securities 45,202,500.00 - 90,405,000.00 -
1-1130 Accounts Receivable 1,161,610,000.00 216,800,000.00 -
1-1140 Allowance for Uncollectible Accounts 58,080,500.00 - 10,840,000.00
1-1150 Employee Receivable 500,000.00 - 1,650,000.00 -
1-1160 Other Receivable - - - -
1-1170 Merchandise Inventory 325,440,277.78 - 580,801,200.00 -
1-1180 Office Supplies 1,920,000.00 - 2,362,500.00 -
1-1190 Store Supplies 2,100,000.00 - 5,448,500.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - 37,525,000.00 -
1-1210 Prepaid Income Tax 39,075,000.00 35,875,000.00 -
1-1220 Prepaid Insurance 15,600,000.00 - - -
1-1230 Prepaid Advertising 1,400,000.00 - - -
1-2100 Land 165,000,000.00 165,000,000.00 -
1-2110 Building 210,000,000.00 210,000,000.00 -
1-2120 Accumulated Depreciation - Building 115,500,000.00 - 105,000,000.00
1-2130 Vehicles - - 175,000,000.00 -
1-2140 Accumulated Depreciation - Vehicles - - - 108,862,304.69
1-2150 Equipment 220,000,000.00 220,000,000.00 -
1-2160 Accumulated Depreciation - Equipment - 201,473,765.43 - 188,240,740.74
2-1100 Accounts Payable - 274,700,000.00 - 233,495,000.00
2-1110 Wages & Salaries Payable - 14,760,000.00 - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - 1,270,000.00 - 1,260,000.00
2-1130 Value Added Tax - Out (VAT - Out) - 112,765,900.00 - 78,936,130.00
2-1140 Income Tax Payable - 17,289,250.00 - 3,440,000.00
2-1150 Dividend Payable - 50,400,000.00 - 56,000,000.00
2-1160 Other Current Liabilities - - - -
2-2100 Bank Loan 292,075,825.95 - 400,000,000.00
KAP. DRS. A. GHONIE ABUBAKAR 7

Jl. Baiduri Pandan No. 11 Malang
BALANCE SHEET BALANCE SHEET
3-1000 Common Stock 700,000,000.00 - 700,000,000.00
3-2000 Retained Earnings 532,480,872.22 - 576,000,000.00
2,990,386,113.61 2,370,796,113.61 2,476,834,175.43 2,476,834,175.43

HARISMA DIGITAL
MUTASI
45,202,500.00
(944,810,000.00)
47,240,500.00
1,150,000.00
-
255,360,922.22
442,500.00
3,348,500.00
(1,975,000.00)
(3,200,000.00)
(15,600,000.00)
(1,400,000.00)
-
-
10,500,000.00
175,000,000.00
(108,862,304.69)
-
13,233,024.69
41,205,000.00
-
10,000.00
33,829,770.00
13,849,250.00
(5,600,000.00)
-
(107,924,174.05)

HARISMA DIGITAL
MUTASI
-
(43,519,127.78)
(592,518,639.60)


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@ Soal Mengelola Buku Jurnal

PT. KHARISMA DIGITAL

November 30, 2011

1-1100 Petty Cash 5,000,000.00

7 Prepaid Income Tax

BKK No. : 001/BKK

PT. Kharisma Digital

BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah

Keterangan : Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian:

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 001/BKM

PT. Kharisma Digital

BUKTI KAS MASUK

Diterima Dari : Panorama Foto

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital

Kepada : Kotaraya Digital Termin : 2/10, n/30

Total Penjualan Rp 162,500,000.00

VKK No. : 001/VKK

PT. Kharisma Digital

VOUCHER KAS KECIL

Dibayarkan kepada : Lensa Agency

Keterangan : Pembelian tabloid bulan Nopember 2011

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 002/BKM

PT. Kharisma Digital

BUKTI KAS MASUK

Diterima Dari : Miraco Digital

Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKK No. : 002/BKK

PT. Kharisma Digital

BUKTI KAS KELUAR

Dibayarkan kepada : PT. Nicol Photocam

Keterangan : Pelunasan hutang dagang kepada PT. Nicol Photocam

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKK No. : 003/BKK

PT. Kharisma Digital

BUKTI KAS KELUAR

Dibayarkan kepada : Iskandar

Keterangan : Piutang Karyawan

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. NICOL PHOTOCAM

Kepada : PT. KHARISMA Digital Termin : 3/10, n/30

Total Penjualan Rp 183,000,000.00

PT. Kharisma Digital

Kepada : Panorama Foto Termin : 2/10, n/30

Total Penjualan Rp 135,900,000.00

PT. Kharisma Digital

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

VKK No. : 002/VKK

PT. Kharisma Digital

VOUCHER KAS KECIL

Dibayarkan kepada : Toko Buku Gramedia