PT MUTIARA

LEDGER
DECEMBER 31, 2018

Nama : Cash In Bank Nomor : 1-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Petty Cash Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : ACCOUNTS RECEIVABLE Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Merchandise Inventory Nomor : 1-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des
Nama : STORE SUPPLIES Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : STOCT INVESMENT Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : LAND Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : BUILDING AT COST Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 2018 1 Opening Balance
Des

Nama : BUILDING ACCUMULATED DEPR Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : VEHICLE AT COST Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : VEHICLE ACCUM DEP Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : EQUIPMENT ACCUM DEP Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : CREDIT CARD Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : ACCOUNT PAYABLE Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 2018 1 Opening Balance
Des

Nama : ACCRUeD EXPENSES Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : PPN payable Nomor : 2-1213

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : ppn outcome Nomor : 2-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : ppn income Nomor : 2-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : bank mandiri loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : COMMONT STOCK Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : RETAIRNED EARNING Nomor : 3-8000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : INCOME SUMMARY Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : Sales OF MERCHANDISE Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : FREGHT COLACTED Nomor : 4-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : LATE FEE COLACTED Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : SALES DISCOUNT Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : freight paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des
Nama : advertising expenses Nomor : 6-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : in store promotion expenses Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : ultility Expense Nomor : 6-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : telepon Expense Nomor : 6-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : rent Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : supplies Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des
Nama : maintenace and repair expenses Nomor : 6-2500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : bad debt expenses Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : depreciation Expense Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : insurance Expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : laTe fees expenses Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : wages and salaries Expense Nomor : 6-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des
Nama : Interest income Nomor : 8-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : deviden income Nomor : 8-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : interest expenses Nomor : 9-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : bank service charge Nomor : 9-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des

Nama : gain or loss sales of vehicle Nomor : 9-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2018 1 Opening Balance
Des