PT.

KURNIA
CASH RECEIPT JOURNAL
DEC. 2017

DEBET CREDIT
EVIDENCE POS
DATE DESCRIPTION
NUMBER REF CASH IN PPN SALES OTHER ACCOUNT
BANK OUTCOME DISCOUNT ACCOUNT RECEIVABLE
2016
DES
 PAGE : 1
CREDIT
OTHERS
ACCOUNT NAME ACC. NO. AMOUNT
 PT KURNIA
CASH PAYMENT JOURNAL
DEC 2017

DEBET
EVIDENCE
DATE DESCRIPTION NO. CEK POS REFF
NUMBER ACCOUNT OTHERS PURCHASE
PAYABLE ACCOUNT NAME ACC. NO. AMOUNT DISCOUNT
 PAGE : 1

CREDIT
OTHER
PPN INCOME CASH IN BANK
ACCOUNT
 PT KURNIA
PURCHASES JOURNAL
DEC. 2017

DEBET CREDIT
NO. POS
DATE DECRIPTION MERCHANDISE ACCOUNTS
INVOICE REF FREIGHT PAID PPN IINCOME
INVENTORY PAYABLE
 PT KURNIA
SALES OF ISTALLMENT JOURNAL
DEC. 2017

DEBET CREDIT
NO. POS
DATE DESCRIPTION ACCOUNTS SALES FREIGHT
INVOICE REF
RECEIVABLE INSTALMENT COLLECTED
 PAGE :1
CREDIT

PPN OUTCOME
 PT KURNIA
JURNAL UMUM
DEC. 2017

EVIDENCE
DATE DESCRIPTION POS REF DEBET
NUMBER
Hal 1
CREDIT
 PT KURNIA
PETTY CASH
DEC. 2017
PAGE : 1
EVIDENCE DEBET CREDIT
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT PETTY CASH
 KARTU PERSEDIAAN DESEMBER 2017
NAMA BARANG : LEMARI ES

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN
2016 1 Saldo 40 2,000,000 80,000,000
Des

KARTU PERSEDIAAN BULAN DESEMBER 2017

NAMA BARANG : AC

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN
2016 1 Saldo 40 2,500,000 100,000,000
Des
 PT KURNIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE OF ISTALLMENT
DECEMBER, 2017
(In Rupiah)

Nama : Toko Sanex Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo 44,000,000
Des

Nama : Toko Niaga Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo 33,000,000
Des

Nama : Toko Contoh Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2016
Des

Nama : Toko Kent Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo 33,000,000
Des

PT KURNIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)
Nama : PT Alam Sutra Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo 44,000,000
Des

Nama : PT Nirwana Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo 22,000,000
Des

Nama : PT Intan Tri Guna Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 88,000,000
Des
 PT MIRACLE INDAH
LEDGER
DECEMBER 31, 2018

Nama : PETTY CASH Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : CASH IN BANK Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCOUNT RECEIVABLE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Allowance For Uncollectible Account Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : OFFICE SUPPLIES Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Prepaid RENT Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : PREPAID INSURANCE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : STOCK INVESMENT Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : LAND Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : BUILDING AT COST Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCUMULATED DEPRECIATION -BUILDING Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : VEHICLES Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCUMULATED DEPRECIATION-VEHICLES Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : EQUIPMENT Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCUMULATED DEPRECIATION-EQUIPMENT Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : CREDIT CARD Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCOUNT PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ACCRUED EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : PPN OUTCOME Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : PPN INCOME Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : BANK BNI LOAN Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : COMMON STOCK Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : RETAINED EARNING Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Sales OF MERCHANDISE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : FREIGhT COLECTED Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : LATE FEES COLECTED Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp

Nama : Sales discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : FREIGHT PAID Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : PURCHASE DISCOUNT Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ADVERTISING EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : IN STORE PROMOTION EXPENSE Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : utility expenses Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : TELEPHONE EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : RENT EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : SUPPLIES EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : MAINTENANCE AND REPAIR EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : BAD DEBT Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : DEPRECIATION EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : INSURANCE EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : LATE FEE EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : WAGE &SALARIES Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : INTERST INCOME Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : DEVIDEN INCOME Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : INTEREST EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : BANK SERVICE CHARGE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : INCOME TAX EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : GAIN LOSS SALES VEHICLE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
 1-1110
BALANCE
KREDIT
Rp

1-1120
BALANCE
KREDIT
Rp

1-1210
BALANCE
KREDIT
Rp

1-1220
BALANCE
KREDIT
Rp

1-1310
BALANCE
KREDIT
Rp
 1-1320
BALANCE
KREDIT
Rp

1-1410
BALANCE
KREDIT
Rp

1-1420
BALANCE
KREDIT
Rp

1-2100
BALANCE
KREDIT
Rp

1-3100
BALANCE
KREDIT
Rp
 1-3210
BALANCE
KREDIT
Rp

1-3220
BALANCE
KREDIT
Rp

1-3301
BALANCE
KREDIT
Rp

1-3302
BALANCE
KREDIT
Rp

1-3401
BALANCE
KREDIT
Rp

1-3402
BALANCE
KREDIT
Rp
 2-1110
BALANCE
KREDIT
Rp

2-1210
BALANCE
KREDIT
Rp

2-1211
BALANCE
KREDIT
Rp

2-1310
BALANCE
KREDIT
Rp

2-1320
BALANCE
KREDIT
Rp
 2-2100
BALANCE
KREDIT
Rp

3-1100
BALANCE
KREDIT
Rp

3-1120
BALANCE
KREDIT
Rp

4-1100
BALANCE
KREDIT
Rp

4-2100
BALANCE
KREDIT
Rp

4-2200
BALANCE
KREDIT
 Rp

4-2300
BALANCE
KREDIT
Rp

5-1100
BALANCE
KREDIT
Rp

5-2000
BALANCE
KREDIT
Rp

5-3000
BALANCE
KREDIT
Rp

6-1000
BALANCE
KREDIT
Rp
 6-1200
BALANCE
KREDIT
Rp

6-1210
BALANCE
KREDIT
Rp

6-1220
BALANCE
KREDIT
Rp

6-2300
BALANCE
KREDIT
Rp

6-2400
BALANCE
KREDIT
Rp

6-2500
BALANCE
KREDIT
Rp
 6-2600
BALANCE
KREDIT
Rp

6-2700
BALANCE
KREDIT
Rp

6-2800
BALANCE
KREDIT
Rp

6-2900

BALANCE
KREDIT
Rp

6-3100

BALANCE
KREDIT
Rp
 8-1000
BALANCE
KREDIT
Rp

8-2000
BALANCE
KREDIT
Rp

9-1000
BALANCE
KREDIT
Rp

9-2000
BALANCE
KREDIT
Rp

9-3000
BALANCE
KREDIT
Rp

9-4000
BALANCE
KREDIT
Rp
 PT KURNIA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PT KURNIA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PT KURNIA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 PT KURNIA
TRIAL BALANCE
DEC. 2017

ACCOUNT ACCOUNT NAME DEBET CREDIT

NO
11110 Cash in Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Installment Contract Receivable
11230 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Store Supplies
11420 Prepaid Insurance
12100 Stock Investments
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21210 Accounts Payable
21211 Accruad expenses
21310 PPN Outcome
21320 PPN Income
21420 Tax payable
22100 Bank Mandiri Loan (KUK)
31100 Common Stock
31200 Retained Earning
31300 Deferd gros profit on realization
41100 Sales of Merchandise
41200 Sales of Instalment
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost of Good Sold
51200 Cost of Good Sold of Instalment
52000 Freight Paid
53000 Purchase Discount
61100 Advertising Expense
62200 Utulity Expense
62300 Supplies Expense
ACCOUNT ACCOUNT NAME DEBET CREDIT
NO
62400 Maintenance and Repair Expense
62500 Bad Debt Expense
62600 Depreciation Expense
62700 Insurance Expense
62800 Late Fee Expense
62900 Wages & Salaries
81000 Interest Income
82000 Devidend Income
91000 Interest Expense
 PT KURNIA
ADJUSTING ENTRIES
DEC. 2017

DATE ACCOUNT NAME REF DEBET

CREDIT
 PT KURNIA
WORKSHEET
Desember 2017

TRIAL BALANCE ADJUSTING ADJUSTED TRIAL BALANCE PROFIT AND LOSS

ACC. NO ACCOUNT NAME DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET
11110 Cash in Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Installment Contract Receivable
11230 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Store Supplies
11420 Prepaid Insurance
12100 Stock Investments
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21210 Accounts Payable
21211 Accruad expenses
21310 PPN Outcome
21320 PPN Income
21420 Tax payable
22100 Bank Mandiri Loan (KUK)
 TRIAL BALANCE ADJUSTING ADJUSTED TRIAL BALANCE PROFIT AND LOSS
ACC. NO ACCOUNT NAME DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET
31100 Common Stock
31200 Retained Earning
31300 Deferd gros profit on realization
41100 Sales of Merchandise
41200 Sales of Instalment
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost of Good Sold
51200 Cost of Good Sold Installment
52000 Freight Paid
53000 Purchase Discount
61100 Advertising Expense
62200 Utulity Expense
62300 Supplies Expense
62400 Maintenance and Repair
Expense
62500 Bad Debt Expense
62600 Depreciation Expense
62700 Insurance Expense
62800 Late Fee Expense
62900 Wages & Salaries
81000 Interest Income
82000 Devidend Income
91000 Interest Expense
92000 Bank Service Charge
93000 Gain and Loss Sales of Vehicle
 TRIAL BALANCE ADJUSTING ADJUSTED TRIAL BALANCE PROFIT AND LOSS
ACC. NO ACCOUNT NAME DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET
T AND LOSS BALANCE SHEET
CREDIT DEBET CREDIT
T AND LOSS BALANCE SHEET
CREDIT DEBET CREDIT
T AND LOSS BALANCE SHEET
CREDIT DEBET CREDIT
 PT KURNIA
INCOME STATEMENT
DEC. 2017
 PT KURNIA
RETAIRNED EARNING STATEMENT
DEC. 2017

LABA DITAHAN AWAL

LABA

DEVIDEN

LABA DITAHAN AKHIR

 PT KURNIA
BALANCE SHEET
DEC. 2017

AKTIVA PASSIVA
PERKIRAAN JUMLAH PERKIRAAN
JUMLAH
PT KURNIA
CASH FLOW
DEC. 2017
 PT KURNIA
CLOSING ENTRIES
DEC. 2017

DATE DESCRIPTION REF DEBET

PAGE : 1
CREDIT
 PT KURNIA
POST CLOSING TRIAL BALANCE
DESEMBER 2017

ACCOUNT ACCOUNT NAME DEBET CREDIT

NO
11110 Cash in Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Installment Contract Receivable
11230 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Store Supplies
11420 Prepaid Insurance
12100 Stock Investments
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21210 Accounts Payable
21211 Accruad expenses
21310 PPN Outcome
21320 PPN Income
21420 Tax payable
22100 Bank Mandiri Loan (KUK)
31100 Common Stock
31200 Retained Earning
31300 Defered gross profit on realization