JPngKasPD SUBURJURNAL PENGELUARAN KAS(CASH OUT)PER DESEMBER 2009DATEEVIDENCEDESCRIPTIONCHECKPOSDEBITKREDITNUMBERNUMBERREFACCOUNTOTHERSPurchaseVAT INCASHPAYABLEACCOUNTSACC NOTOTALDiscountIN BANKDES1BKK 12-1Pembayaran Gaji Bln NopemberCP12-001Expens Payable2-1300Rp3,000,000Rp3,000,0006BKK12-2PT SAMUDRACP12-002Rp28,600,000Rp28,600,0009BKK12-3PT SUMBER MAKMURCP12003Rp23,100,000Rp23,100,00015BKK12-4SETORAN PAJAKCP12004PPN Payable2-1500Rp1,500,000Rp1,500,00018BKK12-5PD SUBURCP12005Rp258,500,000Rp258,500,00023BKK12-6CV ABADI JAYACP12006Rp17,600,000Rp17,600,00030BKK12-7Pembayaran cicilanCp12007Bank Permata Loan2-2100Rp15,000,000Interest Expense9-1100Rp3,000,000Rp18,000,000Rp327,800,000Rp22,500,0000.0Rp350,300,000RECAPITULATIONDEBITCREDITACCOUNT NOTOTALACC NOTOTAL2-1200Rp327,800,0002-1300Rp3,000,0001-1100Rp350,300,0002-1500Rp1,500,0002-2100Rp15,000,0009-1100Rp3,000,000Rp350,300,000Rp350,300,000

JPenjPD SUBURSALES JOURNALPER DESEMBER 2009POSDEBITKREDITDATEFAKTURDESCRIPTIONREFACCOUNTFREIGHTSalesVAT OUTNUMBERRECEIVABLECOLECTEDDES6F12-1ELEKTRON COMPRp245,300,000Rp223,000,000Rp22,300,00018F12-2GUSKOM COMPRp188,100,000Rp171,000,000Rp17,100,00027F12-3SEJAHTERA COMPRp470,250,000Rp427,500,000Rp42,750,000Rp903,650,0000.0Rp821,500,000Rp82,150,000RECAPITULATIONDEBETKREDITNo AkunJumlahNo. AkunJumlahJumlah1-1300Rp903,650,0004-1100Rp821,500,0002-1600Rp82,150,000Rp903,650,000Rp903,650,000

JPembPD SUBURPURCHASE JOURNALDec-09POSDEBITCREDITDATEFAKTURDESCRIPTIONREFFREIGHTVAT INPURCHASEACCOUNTNUMBERPAIDPAYABLEDES10F05PT SAMUDRARp27,600,000Rp276,000,000Rp276,000,000Rp303,600,00022A17PD SUMBER MAKMURRp37,080,000Rp370,800,000Rp370,800,000Rp407,880,00029G11CV ABADI JAYARp28,800,000Rp288,000,000Rp288,000,000Rp316,800,0000.0Rp93,480,000Rp934,800,000Rp1,028,280,000RECAPITULATIONDEBITCREDITACC NOTOTALACC NOJumlahTOTAL2-1200Rp1,028,280,000.02-1700Rp93,480,0005-1100Rp934,800,000Rp1,028,280,000Rp1,028,280,000

JUmumPD SUBURGENERAL JOURNAL31 DESEMBER 2009DATEEVIDENCEDESCRIPTIONPOSDEBITCREDITNUMBERREF.DES7NK 12-01Sales Return4-1300Rp52,000,000VAT Out2-1600Rp5,200,000Account Receivable1-1300Rp57,200,00011NK 12-01Account Payable2-1200Rp45,100,000Purchase return5-1200Rp41,000,000VAT In2-1700Rp4,100,000Rp102,300,000Rp102,300,000REKAPITULASINO. AKUNDEBETKREDIT4-1300Rp52,000,0002-1600Rp5,200,0002-1200Rp45,100,0001-1300Rp57,200,0005-1200Rp41,000,0002-1700Rp4,100,000Rp102,300,000Rp102,300,000PD SUBURADJUSTMENT JOURNAL31 DESEMBER 2009DATEEVIDENCEDESCRIPTIONPOSDEBITCREDITNUMBERREF.DES31BM12-1Bank service charge8-1200Rp100,000Cash in Bank1-1100Rp4,400,000Interest REVENUE7-1100Rp4,500,000DES31BM12-2InventoryRp374,400,000Income summaryRp374,400,000Rp725,000,000Rp387,421,875Income summaryRp520,000,000Rp1,112,421,875InventoryRp520,000,000Store Supplies expenseRp3,800,000Rent expenseRp2,000,000Rp19,750,500Insurance expenseRp1,250,000Rp17,800,000Bad debt expenseRp1,950,500Rp1,950,500store SuppliesRp3,800,000Prepaid RentRp2,000,000Prepaid insuranceRp1,250,000Allowance of bad debtRp1,950,500DES31BM12-6Depreciation expenseRp625,000Rp625,000Accumulated Dep of EquipmentRp625,000Salaries and Wages expenseRp3,500,000Telephon and electricity expenseRp1,000,000expense PAYABLERp4,500,000BM - 06PPN OutcomeRp97,550,000PPN IncomeRp89,380,000PPN PayableRp8,170,000Rp1,010,575,500Rp1,010,575,500RECAPITULATIONACC NODEBITCREDIT1-1500Rp374,400,000Rp520,000,0003-1500Rp520,000,000Rp374,400,0006-1200Rp3,800,0006-1700Rp2,000,0006-1600Rp1,250,0006-1300Rp1,950,5006-1500Rp625,0006-1800Rp3,500,0006-1100Rp1,000,0002-1600Rp97,550,0001-1600Rp3,800,0001-1800Rp2,000,0001-1700Rp1,250,0001-1400Rp1,950,5001-3110Rp625,0002-1300Rp4,500,0001-1910Rp89,380,0002-1500Rp8,170,000Rp1,006,075,500Rp1,006,075,500PD SUBURCLOSSING JOURNALDESEMBER 2008DATEEVIDENCEDESCRIPTIONPOSDEBITCREDITNUMBERREF.DES31SALESRp1,530,800,000Purchase ReturRp41,000,000INTEREST revenueRp10,300,000INCOME SUMMARYRp1,582,100,000INCOME SUMMARYRp1,477,125,500Rp(104,974,500)Sales ReturnRp52,000,000PurchaseRp1,248,900,000Freight paidRp8,800,000Advertising ExpenseRp5,150,000Telephone & Electricity ExpenseRp9,900,000Store Supplies ExpenseRp8,750,000Bad Debt ExpenseRp17,250,500Depreciation ExpenseRp17,125,000Insurance ExpenseRp15,550,000Rent ExpenseRp25,300,000Wages and SalariesRp39,800,000Others Operating ExpenseRp10,100,000Interest ExpenseRp11,800,000Bank Service ChargeRp6,700,000Income Tax expense0.0INVENTORYHENDRAWAN CAPITALRp26,400,000HENDRAWAN DRAWINGRp26,400,000HENDRAWAN CAPITALRp40,625,500INCOME SUMMARYRp40,625,500Rp3,126,251,000Rp3,126,251,000

NSSPPD SUBURNERACA SALDO SETELAH PENUTUPANDESEMBER 2009NO. AKUNNAMA AKUNJUMLAHDEBITKREDIT1-1100Cash In BankRp200,080,0001-1200Patty CashRp4,850,0001-1300Account ReceiveableRp658,350,0001-1400Allowances of Doubtful DebtRp19,750,5001-1500Merchandise InventoryRp374,400,0001-1600Store SuppliesRp7,000,0001-1700Prepaid InsuranceRp14,050,0001-1800Prepaid RentRp19,300,0001-1900prepaid TaxRp15,000,0001-2100Equipment at CostRp63,300,0001-2110Equipment Accum DepreciationRp17,125,0002-1100Account PayableRp724,680,0002-1200Expense payableRp4,500,0002-1300income tax Payable0.02-1400PPN PayableRp8,170,0002-2100Bank Permata LoanRp285,000,0003-1100Mr.Hendrawan CapitalRp297,104,500Rp1,356,330,000Rp1,356,330,000

NERACAPD SUBURNERACA / BALANCEDESEMBER 2009ASSETSLIABILITY AND EQUITYNO.KETERANGANJUMLAHNO.KETERANGANJUMLAH1-1100Cash In BankRp200,080,0002-1200Account PayableRp724,680,0001-1200Patty CashRp4,850,0002-1300Expense PAYABLERp4,500,0001-1300Account ReceiveableRp658,350,0002-1500PPN PayableRp8,170,0001-1400Allowances of Doubtful DebtRp(19,750,500)TOTAL CURRENT LIABILITYRp737,350,0001-1500Merchandise InventoryRp374,400,0001-1600Store SuppliesRp7,000,000LONG TERM LIABILITY1-1700Prepaid InsuranceRp14,050,0002-2100Bank Permata LoanRp285,000,0001-1800Prepaid RentRp19,300,0001-1900Prepaid TaxRp15,000,000EQUITYTOTAL CURRENT ASSETSRp1,273,279,5003-1100HENDRAWAN CAPITALRp297,104,5001-3100Equipment at CostRp63,300,0001-3110Equipment Accumulated DepreciationRp(17,125,000)TOTAL FIX ASSETSRp46,175,000TOTALRp1,319,454,500TOTALRp1,319,454,500

N SALDOPD SUBURNERACA SALDODESEMBER 2009NO. AKUNNAMA AKUNJUMLAHDEBITKREDIT1-1100Cash In BankRp195,680,0001-1200Patty CashRp4,850,0001-1300Account ReceiveableRp658,350,0001-1400Allowances of Doubtful DebtRp17,800,0001-1500Merchandise InventoryRp520,000,0000.01-1600Office SuppliesRp10,800,0000.01-1700Prepaid InsuranceRp15,300,0000.01-1800Prepaid RentRp21,300,0000.01-1910VAT InRp15,000,0000.01-3100Equipment at CostRp63,300,0000.01-3110Equipment Accumulated Depreciation0.0Rp16,500,0002-1200Account Payable0.0Rp724,680,0002-1300Accrued Expense0.00.02-1500VAT Payable0.00.02-1600VAT Out0.00.02-2100Bank Loan (PT Bank Mandiri Tbk)0.0Rp285,000,0003-1100Stock Capital0.0Rp364,130,0003-1300Retained EarningRp26,400,0000.03-1500Income summary0.00.04-1100Sales0.0Rp1,530,800,0004-1300Sales ReturnRp52,000,0000.05-1000PurchaseRp1,248,900,0000.05-1200Freight paidRp8,800,0000.05-1400Purchase Retur0.0Rp41,000,0006-1100Telephone & Electricity ExpenseRp8,900,0000.06-1200Office Supplies ExpenseRp4,950,0000.06-1300Bad Debt ExpenseRp15,300,0000.06-1500Depreciation ExpenseRp16,500,0000.06-1600Insurance ExpenseRp14,300,0000.06-1700Rent ExpenseRp23,300,0000.06-1800Wages and SalariesRp36,300,0000.06-1900Others Operating ExpenseRp10,100,0000.06-1910Advertising ExpenseRp5,150,0008-1100Interest revenue0.0Rp5,800,0009-1100Interest ExpenseRp11,800,0000.09-1200Bank Service ChargeRp6,600,0000.00.0Rp3,083,260,000Rp3,083,260,000

Lap L-RPD SUBURPROFIT AND LOSS STATEMENTDESEMBER 2009DESCRIPTIONSalesRp1,530,800,000sales returnRp52,000,000Nett SalesRp1,478,800,000Cost of Good SoldinventoryRp520,000,000PurchaseRp1,248,900,000Freight paidRp8,800,000Rp1,257,700,000purchase returnRp41,000,000nett purchaseRp1,216,700,000STOCK READYRp1,736,700,000inventoryRp374,400,000CGSRp1,362,300,000Gross PrpfitRp116,500,000Advertising ExpenseRp5,150,000Telephone & Electricity ExpenseRp9,900,000Store Supplies ExpenseRp8,750,000Bad Debt ExpenseRp17,250,500Depreciation ExpenseRp17,125,000Insurance ExpenseRp15,550,000Rent ExpenseRp25,300,000Wages and SalariesRp39,800,000Others Operating ExpenseRp10,100,000Rp148,925,500Rp167,425,500Nett Operating ProfitOther expense and LossInterest ExpenseRp11,800,000Rp40,625,500Bank Service ChargeRp6,700,000Rp18,500,000Rp167,425,500Other Revenue and gainInterest RevenueRp10,300,000Rp10,300,000income tax expense0.0nett lossRp(40,625,500)

ArusKasPD SUBURLAPORAN ARUS KAS(CASH FLOW)DESEMBER 2009ARUS KAS DARI AKTIFITAS OPERASIPenerimaan dari pelangganRp506,500,000Pembayaran kepada pemasokRp(327,800,000)Pembayaran VAT PayableRp(1,500,000)Pembayaran cetak brosurRp(750,000)Pembayaran accrued payableRp(3,900,000)Pembelian perlengkapan kantorRp(1,000,000)Pembelian meterai dan benda posRp(1,000,000)Pembayaran pemeliharaan kantorRp(800,000)Pendapatan jasaRp4,500,000pembayaran bebanRp(100,000)Arus kas bersih dari aktivitas operasiRp174,150,000ARUS KAS DARI AKTIVITAS INVESTASIPembayaran utang bankRp(18,000,000)Rp(18,000,000)Aus kas bersih dari aktivitas investasiKenaikan bersih kas dan setara kasRp156,150,000Kas dan setara kas awal periodeRp48,780,000Kas dan setara kas akhir periodeRp204,930,000PD SUBURLAPORAN PERUBAHAN MODALDESEMBER 2009KETERANGANHENDRAWAN CAPITAL(BEGINNING)Rp364,130,000MINUSnett lossRp(40,625,500)HENDRAWAN DRAWINGRp(26,400,000)Rp(67,025,500)HENDRAWAN CAPITAL(ENDING)Rp297,104,500

BBesarBUKU BESAR (LEDGER)Nama :Cash In Bank(dalam ribuan rupiah)1-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp39,480,00031CASH INRp506,500,000Rp545,980,00031CASH OUTRp350,300,000Rp195,680,00031AJPRp4,400,000Rp200,080,000180000Nama :Patty Cash(dalam ribuan rupiah)1-1200TANGGALKETERANGANP/RDEBITKREDITSALDORp204,930,000DESDEBITKREDIT1SALDO AWALRp9,300,000Rp48,780,00031PATTY CASH JOURNALRp4,450,000Rp4,850,000Rp204,930,000Nama :Account Receiveable(dalam ribuan rupiah)1-1300TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp85,800,00031SALES JOURNALRp903,650,000Rp989,450,00031GJRp57,200,000Rp932,250,00031CASH INRp273,900,000Rp658,350,000Nama :Allowances of Doubtful Debt(dalam ribuan rupiah)1-1400TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp11,800,00031CASH INRp6,000,000Rp17,800,00031AJPRp1,950,500Rp19,750,500Nama :Merchandise Inventory(dalam ribuan rupiah)1-1500TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp520,000,00031AJPRp374,400,000Rp894,400,00031AJPRp520,000,000Rp374,400,000Nama :Store Supplies(dalam ribuan rupiah)1-1600TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp9,800,00031PATTY CASH JOURNALRp1,000,000Rp10,800,00031AJP3800000Rp7,000,000Nama :Prepaid Insurance(dalam ribuan rupiah)1-1700TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp15,300,00031AJPRp1,250,000Rp14,050,000Nama :Prepaid Rent(dalam ribuan rupiah)1-1800TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp21,300,00031AJPRp2,000,000Rp19,300,000Nama :prepaid Tax(dalam ribuan rupiah)1-1900TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1saldoRp15,000,000Nama :Equipment at Cost(dalam ribuan rupiah)1-2100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp63,300,000Nama :Equipment Accum Depreciation(dalam ribuan rupiah)1-2110TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp16,500,00031AJPRp625,000Rp17,125,000Nama :Account Payable(dalam ribuan rupiah)2-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp69,300,00031PURCHASE JOURNALRp1,028,280,000Rp1,097,580,00031CASH OUTRp327,800,000Rp769,780,00031GJRp45,100,000Rp724,680,000Nama :Expense payable(dalam ribuan rupiah)2-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp3,900,00031CASH OUTRp3,000,000Rp900,00031PATTY CASH JOURNALRp900,0000.0Nama :income tax Payable2-1300TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDITNama :PPN Payable(dalam ribuan rupiah)2-1400TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1saldo awalRp1,500,00031CASH OUTRp1,500,0000.031AJPRp8,170,000Rp8,170,000Nama :PPN OUTCOME(dalam ribuan rupiah)2-1500TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT31SALES JURNALRp82,150,000Rp82,150,00031CASH INRp20,600,000Rp102,750,00031GJRp5,200,000Rp97,550,00031AJPRp97,550,0000.0Nama :PPN INCOME(dalam ribuan rupiah)2-1600TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT31PURCHASEE JOURNALRp93,480,000Rp93,480,00031GJRp4,100,000Rp89,380,00031AJPRp89,380,000Nama :Bank Permata Loan(dalam ribuan rupiah)2-2100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp300,000,00031CASH OUTRp15,000,000Rp285,000,000Nama :Mr.Hendrawan Capital(dalam ribuan rupiah)3-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp364,130,00031CLOSINGRp40,625,500Rp323,504,50031CLOSINGRp26,400,000Rp297,104,500Nama :Mr.Hendrawan Drawing(dalam ribuan rupiah)3-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp25,400,00031PATTY CASHRp1,000,000Rp26,400,00031CLOSINGRp26,400,0000.0Nama :Income summary(dalam ribuan rupiah)3-1500TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT31AJPRp520,000,000Rp520,000,00031AJPRp374,400,000Rp145,600,00031CLOSINGRp1,477,125,500Rp1,622,725,50031CLOSINGRp1,582,100,000Rp40,625,50031CLOSINGRp40,625,5000.0Nama :Sales(dalam ribuan rupiah)4-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp503,300,00031SALES ROURNALRp821,500,000Rp1,324,800,00031CASH INRp206,000,000Rp1,530,800,000Nama :Sales Return(dalam ribuan rupiah)4-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT31GJRp52,000,000Rp52,000,00031CLOSINGRp52,000,0000.0Nama :Purchase(dalam ribuan rupiah)5-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp314,100,00031purchase journalRp934,800,000Rp1,248,900,00031CLOSINGRp1,248,900,0000.0Nama :Purchase Retur(dalam ribuan rupiah)5-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT31GENERAL JOURNALRp41,000,000Rp41,000,00031CLOSINGRp41,000,0000.0Nama :Freight paid(dalam ribuan rupiah)5-1300TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp8,800,00031CLOSINGRp8,800,0000.0Nama :Advertising Expense(dalam ribuan rupiah)6-1700TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp4,400,00031paty cashRp750,000Rp5,150,00031CLOSINGRp5,150,0000.0Nama :Telephone & Electricity Expense(dalam ribuan rupiah)6-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp8,900,00031AJPRp1,000,000Rp9,900,00032CLOSINGRp9,900,0000.0Nama :Store Supplies Expense(dalam ribuan rupiah)6-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp4,950,00031AJPRp3,800,000Rp8,750,00031CLOSINGRp8,750,0000.0Nama :Bad Debt Expense(dalam ribuan rupiah)6-1300TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp15,300,00031AJPRp1,950,500Rp17,250,50031CLOSINGRp17,250,5000.0Nama :Depreciation Expense(dalam ribuan rupiah)6-1500TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp16,500,00031AJPRp625,000Rp17,125,00031CLOSINGRp17,125,0000.0Nama :Insurance Expense(dalam ribuan rupiah)6-1600TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp14,300,00031AJPRp1,250,000Rp15,550,00031ACLOSINGRp15,550,0000.0Nama :Rent Expense(dalam ribuan rupiah)6-1700TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp23,300,00031AJPRp2,000,000Rp25,300,00031CLOSINGRp25,300,0000.0Nama :Wages and Salaries(dalam ribuan rupiah)6-1800TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp36,300,00031AJPRp3,500,000Rp39,800,00031CLOSINGRp39,800,0000.0Nama :Others Operating Expense(dalam ribuan rupiah)6-1900TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp9,300,00031PATTY CASH JOURNALRp800,000Rp10,100,00031CLOSINGRp10,100,0000.0Nama :Interest Revenue(dalam ribuan rupiah)7-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp5,800,00031AJPRp4,500,000Rp10,300,00031CLOSINGRp10,300,0000.0Nama :Interest Expense8-1100TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp8,800,00031CASH OUTRp3,000,000Rp11,800,00031CLOSINGRp11,800,0000.0Nama :Bank Service Charge8-1200TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT1SALDO AWALRp6,600,00031AJPRp100,000Rp6,700,00031CLOSINGRp6,700,0000.0Nama :Income Tax expense8-1300TANGGALKETERANGANP/RDEBITKREDITSALDODESDEBITKREDIT

BPembBUKU PEMBANTU PIUTANGNAMA :GUSKOM COMPNO. : C001TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp34,100,0003CASH INRp34,100,0000.018SALES JOURNALRp188,100,000Rp188,100,000NAMA :ELEKTRON COMPNO. : C002TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp28,600,0006SALES JOURNALRp245,300,000Rp273,900,0007GJRp57,200,000Rp216,700,00012CASH INRp188,100,000Rp28,600,00014CASH INRp28,600,0000.0NAMA :SEJAHTERA COMPNO. :C003TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp23,100,00025CASH INRp23,100,0000.027SALES JOURNALRp470,250,000Rp470,250,000NAMA :PRIMA PERSADA COMPNO. : C004TANGGALKETERANGANREFDEBITKREDITSALDONAMA :NO. :TANGGALKETERANGANREFDEBITKREDITSALDODEBITKREDITBUKU PEMBANTU UTANGNAMA :PT SUMBER MAKMURNO. : S001TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp23,100,0009CASH OUTRp23,100,0000.022PURCHASE JOURNALRp407,880,000Rp407,880,000NAMA :CV ABADI JAYANO. : S002TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp17,600,00023CASH OUTRp17,600,0000.029PURCHASE JOURNALRp316,800,000Rp316,800,000NAMA :PT SAMUDRANO. :S003TANGGALKETERANGANREFDEBITKREDITSALDODES1SALDORp28,600,0006CASH OUTRp28,600,0000.010PURCHASE JOURNALRp303,600,000Rp303,600,00011GJRp45,100,000Rp258,500,00018CAQSH OUTRp258,500,0000.0NAMA :NO. :TANGGALKETERANGANREFDEBITKREDITSALDONAMA :NO. :TANGGALKETERANGANREFDEBITKREDITSALDODEBITKREDIT

JPnrKasPD SUBURJURNAL PENERIMAAN KAS / CASH INPER DESEMBER 2009DATEEVIDENCEDESCRIPTIONPOSDEBITCREDITNUMBERREFCASHVAT OUTSALESACCOUNTOTHERSIN BANKDISCOUNTRECEIVABLEACCOUNTACC NOTOTALDES3BKM12-1Guskom KomputerRp34,100,000Rp34,100,00012BKM12-2Electron KomputerRp188,100,000Rp188,100,0004308700013KN01Penjualan TunaiRp226,600,000Sales4-1100Rp206,000,000PPN Outcome2-1600Rp20,600,00014BKM12-3Electron KomputerRp28,600,000Rp28,600,00020BKM12-4Penerimaan piutang yang telah dihapuskanRp6,000,000Allowance for Doubtful Debt1-1400Rp6,000,00025BKM12-5SEJAHTERA KOMPUTERRp23,100,000Rp23,100,000Rp506,500,000Rp273,900,000Rp232,600,000RECAPITULATIONDEBITCREDITACC NOTOTALACC NOTOTAL1-1100Rp506,500,0001-1300Rp273,900,0004-1100Rp206,000,0002-1600Rp20,600,0001-1400Rp6,000,000Rp506,500,000Rp506,500,000

SaldoPIUPD SUBURDAFTAR SALDO ACCOUNT RECEIVABLEDESEMBER 09NONAMA DEBITURJUMLAHC001GUSKOM COMPRp188,100,000C002ELEKTRON COMP0.0C003SEJAHTERA COMPRp470,250,000C004PRIMA PERSADA COMP0.0Rp658,350,000PD SUBURDAFTAR SALDO ACCOUNT PAYABLEDESEMBER 09NONAMA KREDITURJUMLAHS001PT SUMBER MAKMURRp407,880,000S002CV ABADI JAYARp316,800,000S003PT SAMUDRA0.0Rp724,680,000PD SUBURDAFTAR SALDO MERCHANDISE INVENTORIESDESEMBER 09KodeNama BarangUNITHARGA/UNITJUMLAH

KasKecPD SUBURPATTY CASH JOURNALPER DESEMBER 2009EVIDENCEDEBITCREDITDATENUMBERDESCRIPTIONACCOUNTACCOUNTTOTALPATTYNUMBERCASHDES2V12-001PEMBUATAN BROSURADVERTISING EXP6-1000Rp750,000Rp750,0004V12-002LISTRIK TELP BLN NOP 09EXPENSE PAYABLE2-1300Rp900,000Rp900,0009V12-003PEMBELIAN PERLENGKAPANSTORE Supplies1-1600Rp1,000,000Rp1,000,00017V12-004PRIVEHENDRAWAN DRAWING3-1200Rp1,000,000Rp1,000,00026V12-005PERBAIKAN RUANG TOKOOTHER OPERATING EX6-1900Rp800,000Rp800,000TOTALRp4,450,000Rp4,450,0001-1200

NLajurPD SUBURNERACA LAJURDec-08NO.NAMA AKUNNERACA SALDOJURNAL PENYESUAIANN. S. DISESUAIKANIKHTISAR LABA/RUGINERACAAKUNDKDKDKDKDK1-1100Cash In BankRp195,680,000Rp4,400,000Rp200,080,000Rp200,080,0001-1200Patty CashRp4,850,000Rp4,850,000Rp4,850,0001-1300Account ReceiveableRp658,350,000Rp658,350,000Rp658,350,0001-1400Allowances of Doubtful DebtRp17,800,000Rp1,950,500Rp19,750,500Rp19,750,5001-1500Merchandise InventoryRp520,000,000Rp374,400,000Rp520,000,000Rp374,400,000Rp374,400,0001-1600Store SuppliesRp10,800,000Rp3,800,000Rp7,000,000Rp7,000,0001-1700Prepaid InsuranceRp15,300,000Rp1,250,000Rp14,050,000Rp14,050,0001-1800Prepaid RentRp21,300,000Rp2,000,000Rp19,300,000Rp19,300,0001-1900prepaid TaxRp15,000,0000.0Rp15,000,000Rp15,000,000Rp1,258,279,5001-2100Equipment at CostRp63,300,000Rp63,300,000Rp63,300,0001-2110Equipment Accum DepreciationRp16,500,000Rp625,000Rp17,125,000Rp17,125,0002-1100Account PayableRp724,680,000Rp724,680,000Rp724,680,0002-1200Expense payableRp4,500,000Rp4,500,000Rp4,500,0002-1300income tax Payable0.02-1400PPN PayableRp8,170,000Rp8,170,000Rp8,170,0002-1500PPN Out comeRp97,550,000Rp97,550,0002-1600PPN incomeRp89,380,000Rp89,380,0002-2100Bank Permata LoanRp285,000,000Rp285,000,000Rp285,000,0003-1100Mr.Hendrawan CapitalRp364,130,000Rp364,130,000Rp364,130,0003-1200Mr.Hendrawan DrawingRp26,400,000Rp26,400,000Rp26,400,0003-1500Income summaryRp520,000,000Rp374,400,000Rp520,000,000Rp374,400,000Rp520,000,000Rp374,400,0004-1100SalesRp1,530,800,000Rp1,530,800,000Rp1,530,800,0004-1200Sales ReturnRp52,000,000Rp52,000,000Rp52,000,0005-1100PurchaseRp1,248,900,000Rp1,248,900,000Rp1,248,900,0005-1300Freight paidRp8,800,000Rp8,800,000Rp8,800,0005-1200Purchase ReturRp41,000,000Rp41,000,000Rp41,000,0006-1000Advertising ExpenseRp5,150,000Rp5,150,000Rp5,150,0006-1100Telephone & Electricity ExpenseRp8,900,000Rp1,000,000Rp9,900,000Rp9,900,0006-1200Store Supplies ExpenseRp4,950,000Rp3,800,000Rp8,750,000Rp8,750,0006-1300Bad Debt ExpenseRp15,300,000Rp1,950,500Rp17,250,500Rp17,250,5006-1500Depreciation ExpenseRp16,500,000Rp625,000Rp17,125,000Rp17,125,0006-1600Insurance ExpenseRp14,300,000Rp1,250,000Rp15,550,000Rp15,550,0006-1700Rent ExpenseRp23,300,000Rp2,000,000Rp25,300,000Rp25,300,0006-1800Wages and SalariesRp36,300,000Rp3,500,000Rp39,800,000Rp39,800,0006-1900Others Operating ExpenseRp10,100,000Rp10,100,000Rp10,100,0007-1100Interest RevenueRp5,800,000Rp4,500,000Rp10,300,000Rp10,300,0008-1100Interest ExpenseRp11,800,000Rp11,800,000Rp11,800,0008-1200Bank Service ChargeRp6,600,000Rp100,000Rp6,700,000Rp6,700,0008-1300Income Tax expense0.00.00.0Rp3,083,260,000Rp3,083,260,000Rp1,010,575,500Rp1,010,575,500Rp3,379,855,500Rp3,379,855,500Rp1,997,125,500Rp1,956,500,000Rp1,382,730,000LabaRp40,625,500Rp40,625,500Rp1,997,125,500Rp1,997,125,500Rp1,423,355,500Rp1,423,355,5000.0

Rekon..REKONSILIASI BANKKETERANGANJUMLAHKETERANGANJUMLAH............................NERACAper ..............................KETERANGANJUMLAHKETERANGANJUMLAH

KPersed.KARTU PERSEDIAANNO.MASUKKELUARSALDOTANGGALBUKTIKETERANGANUNITHARGAJUMLAHUNITHARGAJUMLAHUNITHARGAJUMLAHSATUANSATUANSATUANDesDesDesDesDesDesDesDesDesDesKARTU PERSEDIAANNO.MASUKKELUARSALDOTANGGALBUKTIKETERANGANUNITHARGAJUMLAHUNITHARGAJUMLAHUNITHARGAJUMLAHSATUANSATUANSATUANDesDesDesDesDesDesDesDesDesDesDesDesKARTU PERSEDIAAN..NO.MASUKKELUARSALDOTANGGALBUKTIKETERANGANUNITHARGAJUMLAHUNITHARGAJUMLAHUNITHARGAJUMLAHSATUANSATUANSATUAN

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