DAFTAR AKUN PT HIDRO GAS

NO
10000
11000
11101
11102
11103
11201
11202
11203
11310
11320
11410
11420
13000
13100
13210
13220
13310
13320
13410
13420
20000
21000
21110
21120
21130
21140
21150
21160
21170
21999
22000
22100
30000
31100
36000
37000
38000
39999
40000
41100
41110
41120
42000
50000
51000
52000
53000
60000
61000
61100
61200
61300
61400
62000
62100
62200
62300
62400
62500
62600
62700
62800
62999
80000
81100
81200
81999
90000
91000
91100
91999

NAMA AKUN
Assets
Current Assets:
Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Fixed Assets
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Liabilites
Current Liabilities
Account Payable
Insurance Liability
Wages & Salaries Payable
Electricity, Telp & Water Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Other Current Liabilities
Long Term Liabilities
Bank Loans
Equity
Common Stock
Retained Earnings
Devidend
Income Summary
Historical Balancing
Income
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Cost of Sales
Cost of Goods Sold
Purchase Discount
Freight In
Expense
Sales Expense
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
General and Adm. Expense
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Other Income
Interest Revenue
Devidend Revenue
Other Revenue
Other Expense
Bank Charge
Interest Expense
Other Expense

FUNGSI UNTUK MENCATAT MUTASI NILAI

Kas di Bank
Kas Kecil
Surat-surat Berharga
Piutang Dagang
Cadangan Kerugian Piutang Tak Tertagih
Piutang Lain-lain
Persediaan Barang Dagang
Perlengkapan Kantor
PPN Masukan
Uang Muka PPh Badan
Harga Perolehan Tanah
Harga Perolehan Gedung
Akumulasi Depresiasi Gedung
Harga Perolehan Peralatan Kantor
Akumulasi Depresiasi Peralatan Kantor
Harga Perolehan Kendaraan
Akumulasi Depresiasi Kendaraan
Utang Dagang
Utang Asuransi
Utang Gaji dan Upah
Utang Listrik, Telp dan Air
Utang Deviden
PPN keluaran
Utang Pajak Penghasilan (PPh)
Utang Lancar Lainnya
Utang Bank Jangka Panjang
Modal Saham Biasa
Laba Ditahan
Dividen
Laba Periode Berjalan
Saldo Penyeimbang
Perjualan Barang Dagangan
Potongan Penjualan
Retur Penjualan
Jasa Reparasi
Harga Pokok Penjualan
Potongan Pembelian
Biaya Angkut Pembelian
Beban Gaji & Upah Bag. Penjualan
Biaya Kerugian Piutang
Biaya Iklan
Biaya Depresiasi-Kendaraan
Biaya Gaji & Upah Bag. Umum & Admin.
Biaya Listrik, Air dan Telp.
Biaya Pemeliharaan & Reparasi
Biaya Langganan Koran dan Majalah
Biaya Perlengkapan Toko
Pajak Penghasilan Badan
Biaya Depresiasi-Gedung
Biaya Depresiasi-Peralatan
Biaya Umum & Admin. Lainnya
Pendapatan Bunga
Pendapatan Dividen
Pendapatan Lain-lain
Biaya Administrasi Bank
Biaya Bunga
Rugi/Laba Lain-lain

PT HIDRO GAS
ADJUSTED TRIAL BALANCE
As of November 30, 2011
NO
11101
11102
11103
11201
11202
11203
11310
11320
11410
11420
13100
13210
13220
13310
13320
13410
13420
21110
21120
21130
21140
21150
21160
21170
21999
22100
31100
36000
37000
38000
39999
41100
41110
41120
42000
51000
52000
53000
61000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
81100
81200
81999
91000
91100
91999

ACCOUNT
Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Account Payable
Insurance Liability
Wages & Salaries Payable
Electricity, Telp & Water Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Other Current Liabilities
Bank Loans
Common Stock
Retained Earnings
Devidend
Income Summary
Historical Balancing
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Cost of Goods Sold
Purchase Discount
Freight In
Sales Expense
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Interest Revenue
Devidend Revenue
Other Revenue
Bank Charge
Interest Expense
Other Expense

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

NOVEMBER, 30 2010
Debet
Kredit
65,474,325.00
5,000,000.00
45,000,000.00
126,523,000.00
Rp
5,060,920.00
4,000,000.00
109,300,000.00
5,135,000.00
5,970,200.00
28,526,000.00
175,000,000.00
960,000,000.00
Rp
188,000,000.00
441,600,000.00
Rp
202,400,000.00
93,000,000.00
Rp
66,650,000.00
Rp
162,800,000.00
Rp
2,189,082.00
Rp
17,343,750.00

Rp
Rp

11,181,200.00
15,744,000.00

Rp

656,724,600.00

Rp

17,905,900.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

57,750,000.00
2,686,250.00
2,916,000.00
17,050,000.00
136,125,000.00
19,800,000.00
814,000.00
1,925,000.00
3,930,000.00

Rp
Rp
Rp

44,000,000.00
50,600,000.00
475,000.00

Rp
Rp
Rp
Rp

331,000.00
13,843,081.00
325,000.00
3,118,654,556.00

Rp
Rp

9,950,300.00
281,250.00

Rp
Rp
Rp

152,741,537.00
500,000,000.00
662,857,417.00

Rp

1,094,541,000.00

Rp

21,270,000.00

Rp

23,635,300.00

Rp
Rp

3,434,000.00
5,500,000.00

Rp

3,118,654,556.00

DAFTAR CUSTOMER DAN SALDO PIUTANG DAGANG

Per 30 November 2011
Kode
CUS01
CUS02

CUS03

CCASH

Toko MAWAR

Penjualan Tunai

Jl. Kaliwangi 6
Jl. Ireda 5
Semarang
Salatiga
11/30/2011
11/29/2011
2/10, n/30
2/10, n/30
Rp
39,507,000.00 Rp
33,006,000.00
Total Saldo Piutang Dagang

Jl. Langensari No. 38

Ambarawa
11/23/2011
2/10, n/30
Rp
55,010,000.00
Rp

127,523,000.00

DAFTAR SUPPLIER DAN SALDO UTANG DAGANG

Per 30 November 2011
Kode
SUP01
SUP02
Nama
PT. UFUKJAYA
PT ANDIRI
Alamat
Jl. Teratai No. 101
Jl. Raya Wedi KM 14
Kota
Sleman
Klaten
Tgl. Inv
11/29/2011
11/27/2011
Termin
4/10, n/30
4/10, n/30
So Awal
Rp
57,200,000.00 Rp
44,000,000.00
Total Saldo Hutang Dagang

SUP03
PT MADUSARI
Jl. Mekarsari
Yogyakarta
11/24/2011
4/10, n/30
Rp
61,600,000.00
Rp 162,800,000.00

Nama
Alamat
Kota
Tgl. Inv
Termin
So Awal

Grosir CAHAYA

Agen BAHAGIA

PERSEDIAAN BARANG DAGANGAN

Daftar Persediaan Barang Dagangan (Jasa Reparasi) Per
30 November 2011
Saldo Inventory per 30 November 2011
Kode
TG 3 Kg
RG 3 Kg
Nama
Tabung Gas 3 Kg
Refill Gas 3 Kg
Jenis
Barang Dagangan
Barang Dagangan
Harga Jual
Rp
150,000.00 Rp
16,000.00
Harga Beli
Rp
145,000.00 Rp
13,500.00
Jumlah Stock
400
400
Nilai Stock
Rp
58,000,000.00 Rp
5,400,000.00
Kode
GalAkso
Rakso
Nama
Galaon Akso 19 Ltr
Refill Akso 19 Ltr
Jenis
Barang Dagangan
Barang Dagangan
Harga Jual
Rp
35,000.00 Rp
11,000.00
Harga Beli
Rp
33,000.00 Rp
8,000.00
Jumlah Stock
1100
1200
Nilai Stock]
Rp
36,300,000.00 Rp
9,600,000.00
Totral Persediaan Barang Dagangan
Rp109,300,000.00
Kode
Nama
Jenis
Harga Jual
Harga Beli
Jumlah Stock
Nilai Stock

SERV-01
SERV-02
Reparasi Kompor Gas
Reparasi Dispenser
Jasa
Jasa
Rp
25,000.00 Rp
45,000.00

No

Jenis Aktiva Tetap

Land
Land
Jumlah

Building
Jl. Raya Jogja-Solo KM
1 No. 31 YK
Jumlah

Vehicle
Mitsubishi L300
Jumlah
Equipment
Jumlah

Tanggal Perolehan

Harga Perolehan
(Rp)

Tarif/Tahun

2006

Rp
175,000,000.00
Rp 175,000,000.00

0%

01 January 2007

Rp
960,000,000.00
Rp 960,000,000.00

5%

30 April 2007

Rp
93,000,000.00
Rp 93,000,000.00

20%

Rp 441,600,000.00
Rp
441,600,000.00

12.50%

PT HIDRO GAS
Cash Receipt Journal
Desember 2011
Debet
Date
12/1/2011
11/2/2011
12/5/2011
12/5/2011
12/6/2011

Doc. No.

Description

Cash In Bank

Sales Discount Account

No

Pelunasan Piutang Karyawan

Toko Mawar
Agen Bahagia
Grosir Cahaya
Penjualan Tunai

Rp
Rp
Rp
Rp
Rp

3,500,000
53,909,800
32,345,880
37,736,860
13,499,500

12/12/2011 06/BKM
12/13/2011 07/BKM
12/13/2011 08/BKM

Toko Mawar
Agen Bahagia
Penjualan Tunai

Rp
Rp
Rp

13,823,488
8,423,688
14,689,660

12/15/2011 09/BKM
12/17/2011 10/BKM
12/20/2011 11/BKM

Pelunasan Piutang Karyawan

Grosir Cahaya
Penjualan Tunai

Rp
Rp
Rp

500,000
7,559,720
14,500,116

Rp

12/22/2011 12/BKM
12/25/2011 13/BKM
12/27/2011 14/BKM

Penjualan Saham
Agen Bahagia
Penjualan Tunai

Rp
Rp
Rp

51,923,025
8,639,680
15,835,740

Rp

12/31/2011 15/BKM

Pendapatan Deviden

Rp

21,250,000

01/BKM
02/BKM
03/BKM
04/BKM
05/BKM

Credit
Other

Rp 298,137,157
Rp

Rp
Rp
Rp

Rp
Rp

Amount

1,100,200
660,120
770,140

Rp
Rp
Rp

282,112
171,912

Rp
Rp

154,280

Rp

62600

Rp

Rp

62600

Rp

Amount

11203

Rp

3,500,000

41100
21120
21160

Rp
Rp
Rp

12,250,000
24,500
1,225,000

14,105,600
8,595,600
41100
21120
21160
11203

Rp
Rp
Rp
Rp

13,330,000
26,660
1,333,000
500,000

41100
21120
21160
11103

Rp
Rp
Rp
Rp

13,158,000
26,316
1,315,800
51,975,000

41100
21120
21160
81200

Rp
Rp
Rp
Rp

14,370,000
28,740
1,437,000
25,000,000

8,816,000

Rp 165,754,200
Rp

ACCOUNT
NO.

AMOUNT

11101
41110
62600

Rp 298,137,157
Rp 3,315,084.00
Rp 3,801,975.00

Rp

7,714,000

3,750,000

Rp 3,801,975
305,254,216.00

Acc. No.

DEBET

55,010,000
33,006,000
38,507,000

51,975

176,320

Rp 3,315,084

Accounts
Receivable

RECAPITULATION
Other

Rp 139,500,016
305,254,216.00

305,254,216.00

CREDIT
ACCOUNT
NO.

AMOUNT

Rp 51,975,000
11103
Rp 165,754,200
11201
Rp
4,000,000
11203
Rp
106,216
21120
Rp
5,310,800
21160
Rp 53,108,000
41100
Rp 25,000,000
81200
Rp
305,254,216.00

PT HIDRO GAS
Cash Payment Journal
Desember 2011

Date
12/1/2011
12/4/2011
12/6/2011
12/7/2011
12/9/2011
12/10/2011
12/11/2011
12/12/2011
12/15/2011

Debet

Doc.
No.

Description

01/BKK
02/BKK
03/BKK
04/BKK
05/BKK
06/BKK
07/BKK
08/BKK
09/BKK

Gaji Masa November

PT Madusari
PT Mandiri
Pembelian Saham
Rekening Listrik, Air & Tlpn
Pajak Masa November
Piutang Kepada Karyawan
PT Madusari
Pajak Masa November

Ref.

Accounts
Payable
Rp 61,600,000.00
Rp 44,000,000.00

Rp 54,136,500.00

12/31/2011 10/BKK Angsuran Bunga Bank

12/31/2011 11/BKK Pengisian Dana Kas Kecil

Rp 159,736,500
Rp

Credit
Other

Acc. No.
21130

Amount
Rp

17,343,750.00

11103
62200
21170
11203

Rp 100,940,000.00
Rp
1,800,000.00
Rp
281,250.00
Rp
2,500,000.00

11420
21160
22100
91100
62400
11320
61300
62300
62999

Rp
2,593,200.00
Rp
9,950,300.00
Rp
2,590,942.00
Rp
1,145,562.00
Rp
225,000.00
Rp
750,000.00
Rp
500,000.00
Rp
1,250,000.00
Rp
575,000.00
Rp 142,445,004
302,181,504.00

Cash In Bank
Rp 17,343,750.00
Rp 60,368,000.00
Rp 43,120,000.00
Rp 100,940,000.00
Rp 1,800,000.00
Rp
281,250.00
Rp 2,500,000.00
Rp 53,053,770.00
Rp 6,573,300.00
Rp

3,736,504.00

Rp

3,300,000.00

Rp 293,016,574
Rp

Purchase
Discount

RECAPITULATION
Other
Acc. No.

Amount

Rp 1,232,000.00
Rp 880,000.00

Rp 1,082,730.00

Rp 3,194,730

11410

Rp 5,970,200.00

Rp 5,970,200
302,181,504.00

DEBET

CREDIT

ACC. NO.

AMOUNT

ACC. NO.

AMOUNT

11103
11203
11320
11420
21110
21130
21160
21170
22100
61300
62200
62300
62400
62999
91100
Rp

Rp 100,940,000.00
Rp 2,500,000.00
Rp
750,000.00
Rp 2,593,200.00
Rp 159,736,500.00
Rp 17,343,750.00
Rp 9,950,300.00
Rp
281,250.00
Rp 2,590,942.00
Rp
500,000.00
Rp 1,800,000.00
Rp 1,250,000.00
Rp
225,000.00
Rp
575,000.00
Rp 1,145,562.00
302,181,504.00

11101
11410
52000

Rp 293,016,574.00
Rp 5,970,200.00
Rp 3,194,730.00

Rp

302,181,504.00

PT HIDRO GAS
Sales Journal
Desember 2011

Date
12/3/2011
12/4/2011
12/8/2011
12/14/2011
12/23/2011
12/24/2011
12/28/2011

Doc.
No.
61/FP
62/FP
63/FP
64/FP
65/FP
66/FP
67/FP

Debet
Description
Toko Mawar
Agen Bahagia
Grosir Cahaya
Agen Bahagia
Agen Bahagia
Grosir Cahaya
Toko Mawar

Ref.

Accounts
Receivable

Cost Of Goods Sold

Rp
Rp
Rp
Rp
Rp
Rp
Rp

11,962,500.00
6,800,000.00
6,125,000.00
6,910,000.00
6,525,000.00
6,770,000.00
8,725,000.00

Rp 53,817,500.00
Rp

Credit
Other

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Acc. No.

Amount

14,105,600.00
8,595,600.00
7,714,000.00
8,816,000.00
8,320,100.00
8,375,200.00
10,358,800.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp 66,285,300.00
120,102,800.00

Other

Merchandise
Inventory
11,962,500.00
6,800,000.00
6,125,000.00
6,910,000.00
6,525,000.00
6,770,000.00
8,725,000.00

Rp 53,817,500.00
Rp

Sales
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Vat Out

12,800,000.00
7,800,000.00
7,000,000.00
8,000,000.00
7,550,000.00
7,600,000.00
9,400,000.00

Rp 60,150,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,280,000.00
780,000.00
700,000.00
800,000.00
755,000.00
760,000.00
940,000.00

Rp 6,015,000.00

RECAPITULATION
DEBET
ACCOUNT NO.
11201
51000

Rp
Rp

CREDIT
AMOUNT
66,285,300.00
53,817,500.00

Rp 120,102,800.00

ACCOUNT NO.
11310
21120
21160
41100

AMOUNT
Rp
Rp
Rp
Rp

53,817,500.00
120,300.00
6,015,000.00
60,150,000.00

Rp

120,102,800.00

Acc. No.
21120
21120
21120
21120
21120
21120
21120

Amount
Rp
Rp
Rp
Rp
Rp
Rp
Rp

25,600.00
15,600.00
14,000.00
16,000.00
15,100.00
15,200.00
18,800.00

Rp 120,300.00
120,102,800.00

PT HIDRO GAS
Purchase Journal
Desember 2011

Date
12/3/2011
12/16/2011

Doc.
No.
95F
96F

Debet
Description
PT Madusari
PT Ufukjaya

Ref.

Other

Merchandise
Inventory
Rp
Rp

48,250,000.00
54,750,000.00

Rp 103,000,000.00
Rp

Credit

Vat In
Rp
Rp

4,921,500.00
5,584,500.00

Acc. No.

Amount
Rp
Rp

53000
53000

Rp 10,506,000.00

965,000.00
1,095,000.00

Rp 2,060,000.00
115,566,000.00

Other
Accounts Payable
Rp
Rp

Acc. No.

Amount

54,136,500.00
61,429,500.00

Rp 115,566,000.00
Rp

115,566,000.00

RECAPITULATION
DEBET
ACCOUNT NO.
11310
11410
53000

Rp
Rp
Rp

Rp

CREDIT
AMOUNT

103,000,000.00
10,506,000.00
2,060,000.00

115,566,000.00

ACCOUNT NO.
21110

Rp

AMOUNT
115,566,000.00

Rp

115,566,000.00

PT HIDRO GAS
Memorial Journal
Desember 2011

12/6/2011

Doc.
Description
No.
05/BKM Penjualan Tunai

12/13/2011

08/BKM Penjualan Tunai

12/17/2011

01/BM Retur Pembelian

12/20/2011

11/BKM Penjualan Tunai

Date

12/21/2011

02/BM Pengumuman Deviden

12/22/2011

12/BKM Laba Penjualan Saham

12/24/2011

12/27/2011

03/BM Retur Penjualan

14/BKM Penjualan Tunai

Ref.
51000
11310
51000
11310
21110
11410
11310
51000
11310
37000
21150
21170
11103
81999
21120
21160
41120
11201
11310
51000
51000
11310

Acc. No.
11103
11201
11310
11410
21110
21120
21150
21160
21170
37000
41120
51000
81999

Debet
Rp

11,420,000.00

Rp

12,365,000.00

Rp

88,000.00

Rp

12,313,000.00

Rp

30,000,000.00

Rp

1,505,000.00

Rp
Rp
Rp

110.00
5,500.00
55,000.00

Rp

40,000.00

Rp

13,415,000.00

Rp 81,206,610.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit
Rp

11,420,000.00

Rp

12,365,000.00

Rp
Rp

8,000.00
80,000.00

Rp

12,313,000.00

Rp
Rp

27,000,000.00
3,000,000.00

Rp

1,505,000.00

Rp

60,610.00

Rp

40,000.00

Rp
13,415,000.00
Rp 81,206,610.00

RECAPITULATION
Debet
Credit
1,505,000.00
Rp
60,610.00
40,000.00 Rp
49,593,000.00
Rp
8,000.00
88,000.00
110.00
Rp
27,000,000.00
5,500.00
Rp
3,000,000.00
30,000,000.00
55,000.00
49,513,000.00 Rp
40,000.00
Rp
1,505,000.00
81,206,610.00 Rp 81,206,610.00

PT HIDRO GAS
Inventory Card
Desember 2011
Nama :
DATE
Des
2011

1
3
3
6
13
16
20
27
28

Nama :
DATE
Des
2011

1
3
3
4
6
8
13
14
16
20
23
24
27
28

Nama :
DATE
Des
2011

1
3
4
6
8
13
14
16
20
23
24
27

Tabung Gas 3 Kg
DOC.
DESCRIPTION
NO.
Saldo
95/F PT Madusari
61/FP Toko Mawar
05/BKM Penjualan Tunai
08/BKM Penjualan Tunai
87/F PtT Ufukjaya
11/BKM Penjualan Tunai
14/BKM Penjualan Tunai
67/FP Toko Mawar
Refill Gas 3 Kg
DOC.
DESCRIPTION
NO.
Saldo
95/F PT Madusari
61FP Toko Mawar
62/FP Agen Bahagia
05/BKM Penjualan Tunai
63/FP Grosir Cahaya
08/BKM Penjualan Tunai
64/FP Agen Bahagia
87/F PT Ufukjaya
11/BKM Penjualan Tunai
65/FP Agen Bahagia
66/FP Grosir Cahaya
14/BKM Penjualan Tunai
67/FP Toko Mawar
Galon Akso 19 Ltr
DOC.
DESCRIPTION
NO.
Saldo
95/F PT Madusari
62/FP Agen Bahagia
05/BKM Penjualan Tunai
63/FP Grosir Cahaya
08/BKM Penjualan Tunai
64/FP Agen Bahagia
87/F PT Ufukjaya
11/BKM Penjualan Tunai
65/FP Agen Bahagia
66/FP Grosir Cahaya
14/BKM Penjualan Tunai

IN
QUANTITY
240

250

OUT

PRICE

AMOUNT

Rp 145,000.00

Rp 145,000.00

Rp

Rp

QUANTITY

PRICE

34,800,000.00
70
50
45

Rp 145,000.00
Rp 145,000.00
Rp 145,000.00

Rp
Rp
Rp

10,150,000.00
7,250,000.00
6,525,000.00

55
60
50

Rp 145,000.00
Rp 145,000.00
Rp 145,000.00

Rp
Rp
Rp

7,975,000.00
8,700,000.00
7,250,000.00

QUANTITY

PRICE

36,250,000.00

IN
QUANTITY
300

400

Rp

AMOUNT

13,500.00

13,500.00

Rp

Rp

200

300

Rp

33,000.00

33,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

BALANCE
PRICE
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp
145,000.00 Rp

AMOUNT
58,000,000.00
92,800,000.00
82,650,000.00
75,400,000.00
68,875,000.00
105,125,000.00
97,150,000.00
88,450,000.00
81,200,000.00

75
200
60
150
80
100

Rp
Rp
Rp
Rp
Rp
Rp

13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00

Rp
Rp
Rp
Rp
Rp
Rp

1,012,500.00
2,700,000.00
810,000.00
2,025,000.00
1,080,000.00
1,350,000.00

48
150
100
70
50

Rp
Rp
Rp
Rp
Rp

13,500.00
13,500.00
13,500.00
13,500.00
13,500.00

Rp
Rp
Rp
Rp
Rp

648,000.00
2,025,000.00
1,350,000.00
945,000.00
675,000.00

5,400,000.00

QUANTITY
400
700
625
425
365
215
135
35
435
387
237
137
67
17

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

BALANCE
PRICE
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp
13,500.00 Rp

AMOUNT
5,400,000.00
9,450,000.00
8,437,500.00
5,737,500.00
4,927,500.00
2,902,500.00
1,822,500.00
472,500.00
5,872,500.00
5,224,500.00
3,199,500.00
1,849,500.00
904,500.00
229,500.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

BALANCE
PRICE
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp
33,000.00 Rp

AMOUNT
36,300,000.00
42,900,000.00
39,600,000.00
36,960,000.00
33,660,000.00
29,700,000.00
25,740,000.00
35,640,000.00
32,670,000.00
29,370,000.00
24,750,000.00
21,780,000.00

OUT

PRICE
Rp

AMOUNT

4,050,000.00

IN
QUANTITY

QUANTITY
400
640
570
520
475
725
670
610
560

OUT

PRICE
Rp

AMOUNT

AMOUNT
Rp

Rp

QUANTITY

PRICE

AMOUNT

6,600,000.00
100
80
100
120
120

Rp
Rp
Rp
Rp
Rp

33,000.00
33,000.00
33,000.00
33,000.00
33,000.00

Rp
Rp
Rp
Rp
Rp

3,300,000.00
2,640,000.00
3,300,000.00
3,960,000.00
3,960,000.00

90
100
140
90

Rp
Rp
Rp
Rp

33,000.00
33,000.00
33,000.00
33,000.00

Rp
Rp
Rp
Rp

2,970,000.00
3,300,000.00
4,620,000.00
2,970,000.00

9,900,000.00

QUANTITY
1100
1300
1200
1120
1020
900
780
1080
990
890
750
660

Nama :
DATE
Des
2011

1
3
3
4
6
8
13
14
16
17
20
23
24
24
27
28

Refil Akso 19 Ltr

DOC.
DESCRIPTION
NO.
Saldo
95/F PT Madusari
61/FP Toko Mawar
62/FP Agen Bahagia
05/BKM Penjualan Tunai
63/FP Grosir Cahaya
08/BKM Penjualan Tunai
64/FP Agen Bahagia
87/F PT Ufukjaya
01/BM Return PT Ufukjaya
11/BKM Penjualan Tunai
65/FP Agen Bahagia
03/BM Return Agen Bahagia
66/FP Grosir Cahaya
14/BKM Penjualan Tunai
67/FP Toko Mawar

IN
QUANTITY
350

400
-10

OUT

PRICE
Rp

Rp
Rp

8,000.00

8,000.00
8,000.00

AMOUNT
Rp

Rp
Rp

QUANTITY

PRICE

AMOUNT

2,800,000.00
100
100
90
100
100
200

Rp
Rp
Rp
Rp
Rp
Rp

8,000.00
8,000.00
8,000.00
8,000.00
8,000.00
8,000.00

Rp
Rp
Rp
Rp
Rp
Rp

90
150
-5
100
100
100

Rp
Rp
Rp
Rp
Rp
Rp

8,000.00
8,000.00
8,000.00
8,000.00
8,000.00
8,000.00

Rp
Rp
Rp
Rp
Rp
Rp

3,200,000.00
(80,000.00)

QUANTITY
1200
1550
800,000.00
1450
800,000.00
1350
720,000.00
1260
800,000.00
1160
800,000.00
1060
1,600,000.00
860
1260
1250
720,000.00
1160
1,200,000.00
1010
(40,000.00)
1015
800,000.00
915
800,000.00
815
800,000.00
715

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

BALANCE
PRICE
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp
8,000.00 Rp

AMOUNT
9,600,000.00
12,400,000.00
11,600,000.00
10,800,000.00
10,080,000.00
9,280,000.00
8,480,000.00
6,880,000.00
10,080,000.00
10,000,000.00
9,280,000.00
8,080,000.00
8,120,000.00
7,320,000.00
6,520,000.00
5,720,000.00

PT HIDRO GAS
CUSTOMER'S CARD
Desember 2011
CUTOMER'S NAME
Grosir Cahaya
DATE
Des
1
5
8
17
24

DESCRIPTION

CUSTUMER ACCOUNT
REF.

Saldo
Pelunasan
Penjualan
Pelunasan
Penjualan

DEBET

7,714,000.00

Rp

8,375,000.00

Rp

CUTOMER'S NAME
Agen Bahagia
DATE
Des
1
4
5
12
14
23
24
25

DESCRIPTION

REF.

Saldo
Penjualan
Pelunasan
Pelunasan
Penjualan
Penjualan
Retur
Pelunasan

Des
1
2
3
12

DESCRIPTION
Saldo
Pelunasan
Penjualan
Pelunasan

7,714,000.00

DEBET

DEBET

Rp

Rp 33,006,000.00
Rp 8,595,600.00
Rp
Rp

NO. CUS02
BALANCE

CREDIT

8,595,600.00
8,816,000.00
8,320,100.00
Rp
Rp

60,610.00
8,816,000.00

DEBET
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

DEBET

CREDIT

Rp 55,010,000.00
Rp 14,105,600.00
Rp 14,105,600.00

CREDIT

33,006,000.00
41,601,600.00
8,595,600.00
8,816,000.00
17,136,100.00
17,075,490.00
8,259,490.00

CUSTUMER ACCOUNT
REF.

CREDIT

Rp 38,507,000.00
Rp
Rp 7,714,000.00
Rp
Rp 8,375,000.00

CUSTUMER ACCOUNT

CUTOMER'S NAME
Toko Mawar
DATE

BALANCE

CREDIT

Rp 38,507,000.00
Rp

NO. CUS01

NO. CUS03
BALANCE
DEBET
Rp 55,010,000.00
Rp
Rp 14,105,600.00
Rp
-

CREDIT

PT HIDRO GAS
VENDOR'S CARD
Desember 2011
VENDOR'S CARD
PT UFUKJAYA
DATE
Des
1
16

DESCRIPTION

SUPPLIER ACCOUNT
REF.

Saldo
Pembelian

Des
1
6

DESCRIPTION

REF.

Saldo
Pelunasan

Des
1
3
4
16

DESCRIPTION
Saldo
Pembelian
Pelunasan
Pelunasan

BALANCE
DEBET

DEBET

CREDIT

NO. SUP02
BALANCE
DEBET

SUPPLIER ACCOUNT
DEBET

CREDIT

Rp 54,136,500.00
Rp 61,600,000.00
Rp 54,136,500.00

CREDIT
Rp 44,000,000.00
Rp
-

Rp 44,000,000.00

REF.

CREDIT
Rp 57,200,000.00
Rp 118,629,500.00

SUPPLIER ACCOUNT

VENDOR'S CARD
PT MADUSARI
DATE

CREDIT

Rp 61,429,500.00

VENDOR'S CARD
PT MANDIRI
DATE

DEBET

NO. SUP01

NO. SUP03
BALANCE
DEBET

CREDIT
Rp 61,600,000.00
Rp 115,736,500.00
Rp 54,136,500.00
Rp
-

PT HIDRO GAS
LEDGER
Desember 2011
Account :

General Ledger

Cash In Bank
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Credit

100,940,000.00
1,505,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

51,975,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit

66,285,300.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
45,000,000.00
(6,975,000.00)
93,965,000.00
93,965,000.00
93,965,000.00
95,470,000.00
95,470,000.00
95,470,000.00

165,754,200.00
60,610.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
126,523,000.00
(39,231,200.00)
(39,231,200.00)
27,054,100.00
27,054,100.00
26,993,490.00
26,993,490.00
26,993,490.00

Balance

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,207,799.00
-

General Ledger

Other Receivable
Description

General Ledger

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Allowance For Doubfult Debt
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00

General Ledger

Account Receivable
Description

Credit

Debet

Account :
Date

293,016,574.00
120,000.00
-

General Ledger

Marketable Securities
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

298,137,157.00
500,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
65,474,325.00
363,611,482.00
70,594,908.00
70,594,908.00
70,594,908.00
70,594,908.00
70,974,908.00
70,974,908.00

General Ledger

Petty Cash
Date

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,500,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

4,000,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
4,000,000.00
2,500,000.00
2,500,000.00
2,500,000.00
2,500,000.00
2,500,000.00
2,500,000.00

Account Number
11101
Credit

Account Number
11102
Credit

Account Number
11103
Credit

Account Number
11201
Credit

Account Number
11202
Credit
5,060,920.00
5,060,920.00
5,060,920.00
5,060,920.00
5,060,920.00
5,060,920.00
6,268,719.00
6,268,719.00

Account Number
11203
Credit

Account :

General Ledger

Merchandise Inventory
Date
Des

1
31
31
31
31
31
31
31

Description

Ref.

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description

Ref.

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Ref.

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Ref.

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

10,506,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

5,970,200.00
8,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit

2,593,200.00
2,593,200.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
5,970,200.00
5,970,200.00
10,506,000.00
10,498,000.00
10,498,000.00
10,498,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
28,526,000.00
28,526,000.00
31,119,200.00
31,119,200.00
31,119,200.00
31,119,200.00
33,712,400.00
33,712,400.00

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
175,000,000.00
175,000,000.00
175,000,000.00
175,000,000.00
175,000,000.00
175,000,000.00
175,000,000.00
175,000,000.00

General Ledger

Building at Cost
Description

Credit

Debet

Account :
Date

4,750,000.00
-

General Ledger

Land
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

750,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
5,135,000.00
5,135,000.00
5,885,000.00
5,885,000.00
5,885,000.00
5,885,000.00
1,135,000.00
1,135,000.00

General Ledger

Prepaid Income Tax

Description

Credit

Debet

Account :
Date

53,817,500.00
49,593,000.00
-

General Ledger

Value Added Tax-Vat-In

Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

103,000,000.00
40,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
109,300,000.00
109,300,000.00
109,300,000.00
55,482,500.00
158,482,500.00
108,929,500.00
108,929,500.00
108,929,500.00

General Ledger

Office Supplies
Date

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
960,000,000.00
960,000,000.00
960,000,000.00
960,000,000.00
960,000,000.00
960,000,000.00
960,000,000.00
960,000,000.00

Account Number
11310
Credit

Account Number
11320
Credit

Account Number
11410
Credit

Account Number
11420
Credit

Account Number
13100
Credit

Account Number
13210
Credit

Account :

General Ledger

Accum. Dep-Building
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

4,600,000.00
-

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
93,000,000.00
93,000,000.00
93,000,000.00
93,000,000.00
93,000,000.00
93,000,000.00
93,000,000.00
93,000,000.00

General Ledger
Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,550,000.00
-

General Ledger

Account Payable
Description

Credit

Debet

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
441,600,000.00
441,600,000.00
441,600,000.00
441,600,000.00
441,600,000.00
441,600,000.00
441,600,000.00
441,600,000.00

General Ledger

Accum. Dep-Vehicle
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :
Date

4,000,000.00
-

Credit

Debet

Vehicle at Cost
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Accum. Dep-Office Equipment
Date

Debet

General Ledger

Office Eqipment at Cost

Date

Balance

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

159,736,500.00
88,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

115,566,000.00
-

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account Number
13220
Credit
188,000,000.00
188,000,000.00
188,000,000.00
188,000,000.00
188,000,000.00
188,000,000.00
192,000,000.00
192,000,000.00

Account Number
13310
Credit

Account Number
13320
Credit
202,400,000.00
202,400,000.00
202,400,000.00
202,400,000.00
202,400,000.00
202,400,000.00
207,000,000.00
207,000,000.00

Account Number
13410
Credit

Account Number
13420
Credit
66,650,000.00
66,650,000.00
66,650,000.00
66,650,000.00
66,650,000.00
66,650,000.00
68,200,000.00
68,200,000.00

Account Number
21110
Credit
162,800,000.00
162,800,000.00
3,063,500.00
3,063,500.00
118,629,500.00
118,541,500.00
118,541,500.00
118,541,500.00

Account :

General Ledger

Insurance Liability
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

15,609,000.00
-

Balance

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
-

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

9,950,300.00
5,500.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

5,310,800.00
6,015,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

281,250.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

3,000,000.00
2,846,200.00
-

Credit
17,343,750.00
17,343,750.00
15,609,000.00
15,609,000.00

Account Number
21140
-

Account Number
21150
Credit

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger
Ref.

Account Number
21130

Credit

Debet

27,000,000.00
-

Credit

Credit
2,189,082.00
2,295,298.00
2,295,298.00
2,415,598.00
2,415,598.00
2,415,488.00
2,415,488.00
2,415,488.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Income Tax Payable

Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

Balance
Debet

General Ledger

Value Added Tax-Vat-Out

Description

17,343,750.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :
Date

106,216.00
120,300.00
-

Credit

Debet

Deviden Payable
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Electricity, Telp & Water Payable
Date

110.00
-

Debet

General Ledger

Wages & Salaries Payable

Date

Balance

Credit

Account Number
21120

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

27,000,000.00
27,000,000.00
27,000,000.00

Account Number
21160
Credit
9,950,300.00
15,261,100.00
5,310,800.00
11,325,800.00
11,325,800.00
11,320,300.00
11,320,300.00
11,320,300.00

Account Number
21170
Credit
281,250.00
281,250.00
3,000,000.00
5,846,200.00
5,846,200.00

Account :

General Ledger

Other Current Liabilities

Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Balance

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

30,000,000.00

Balance

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

87,604,079.00

30,000,000.00
-

Balance

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

30,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,291,838,030.00

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,291,838,030.00

Account Number
22100
Credit
152,741,537.00
152,741,537.00
150,150,595.00
150,150,595.00
150,150,595.00
150,150,595.00
150,150,595.00
150,150,595.00

Account Number
31100
Credit
500,000,000.00
500,000,000.00
500,000,000.00
500,000,000.00
500,000,000.00
500,000,000.00
500,000,000.00
500,000,000.00

Account Number
36000
Credit
662,857,417.00
662,857,417.00
662,857,417.00
662,857,417.00
662,857,417.00
662,857,417.00
662,857,417.00
720,461,496.00

Account Number
37000
Credit

30,000,000.00
30,000,000.00
-

General Ledger

Income Summary
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Devidend
Description

Balance
Debet

General Ledger

Account :
Date

2,590,942.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Retained Earnings
Description

Credit

Debet

Account :
Date

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Common Stock
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

Debet

General Ledger

Bank Loans
Date

Balance

Credit

Account Number
21999

Balance
Debet

Account Number
38000
Credit

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

General Ledger

Historical Balancing
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

3,315,084.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

14,496,284.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
11,181,200.00
14,496,284.00
14,496,284.00
14,496,284.00
14,496,284.00
14,496,284.00
14,496,284.00
-

55,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

15,799,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
15,744,000.00
15,744,000.00
15,744,000.00
15,744,000.00
15,744,000.00
15,799,000.00
15,799,000.00
-

21,270,000.00

Balance

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Cost of Goods Sold

Description

53,108,000.00
60,150,000.00
-

Credit

Debet

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Service Income
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

1,207,799,000.00

Balance
Debet

General Ledger

Sales Return
Description

Credit

Debet

Account :
Date

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Sales Discount
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

Debet

General Ledger

Sales of Merchendise
Date

Balance

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

53,817,500.00
49,513,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

40,000.00
760,015,100.00

Account Number
39999

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
656,724,600.00
656,724,600.00
656,724,600.00
710,542,100.00
710,542,100.00
760,015,100.00
760,015,100.00
-

Account Number
41100
Credit
1,094,541,000.00
1,147,649,000.00
1,147,649,000.00
1,207,799,000.00
1,207,799,000.00
1,207,799,000.00
1,207,799,000.00
-

Account Number
41110
Credit

Account Number
41120
Credit

Account Number
42000
Credit
21,270,000.00
21,270,000.00
21,270,000.00
21,270,000.00
21,270,000.00
21,270,000.00
21,270,000.00
-

Account Number
51000
Credit

Account :

General Ledger

Purchase Discount
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

4,725,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

62,475,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,207,799.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :
Depreciation Expense-Vehicle
Date

19,965,900.00

Balance
Debet
57,750,000.00
57,750,000.00
57,750,000.00
57,750,000.00
57,750,000.00
57,750,000.00
62,475,000.00
-

3,894,049.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
2,686,250.00
2,686,250.00
2,686,250.00
2,686,250.00
2,686,250.00
2,686,250.00
3,894,049.00
-

General Ledger

Advertising Expense
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

2,060,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
17,905,900.00
17,905,900.00
17,905,900.00
17,905,900.00
19,965,900.00
19,965,900.00
19,965,900.00
-

General Ledger

Uncollectible Accounts
Description

3,194,730.00
-

Credit

Debet

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

General Ledger

Wages & Salaries Expense

Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

General Ledger

Freight In
Date

26,830,030.00

Balance

Credit

500,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

3,416,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
2,916,000.00
2,916,000.00
3,416,000.00
3,416,000.00
3,416,000.00
3,416,000.00
3,416,000.00
-

General Ledger
Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,550,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

18,600,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
17,050,000.00
17,050,000.00
17,050,000.00
17,050,000.00
17,050,000.00
17,050,000.00
18,600,000.00
-

Account Number
52000
Credit
23,635,300.00
23,635,300.00
26,830,030.00
26,830,030.00
26,830,030.00
26,830,030.00
26,830,030.00
-

Account Number
53000
Credit

Account Number
61100
Credit

Account Number
61200
Credit

Account Number
61300
Credit

Account Number
61400
Credit

Account :

General Ledger

Wages & Salaries Expense

Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :
Electricity, Water, and Telp Expense
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,064,000.00

225,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,150,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
1,925,000.00
1,925,000.00
2,150,000.00
2,150,000.00
2,150,000.00
2,150,000.00
2,150,000.00
-

4,750,000.00
-

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

8,680,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
3,930,000.00
3,930,000.00
3,930,000.00
3,930,000.00
3,930,000.00
3,930,000.00
8,680,000.00
-

General Ledger

Income Tax Expense

Description

1,250,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
814,000.00
814,000.00
2,064,000.00
2,064,000.00
2,064,000.00
2,064,000.00
2,064,000.00
-

General Ledger

Account :
Date

21,600,000.00

Credit

Debet

Supplies Expense
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
19,800,000.00
19,800,000.00
21,600,000.00
21,600,000.00
21,600,000.00
21,600,000.00
21,600,000.00
-

General Ledger

Account :
Date

1,800,000.00
-

Credit

Debet

Account :
Newspaper & Tabloid Expense
Date

147,262,000.00

General Ledger

Maintanance Expense
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
136,125,000.00
136,125,000.00
136,125,000.00
136,125,000.00
136,125,000.00
136,125,000.00
147,262,000.00
-

General Ledger

Account :
Date

11,137,000.00
-

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

3,801,975.00
-

Balance

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

3,801,975.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

3,801,975.00
3,801,975.00
3,801,975.00
3,801,975.00
3,801,975.00
3,801,975.00
-

Account Number
62100
Credit

Account Number
62200
Credit

Account Number
62300
Credit

Account Number
62400
Credit

Account Number
62500
Credit

Account Number
62600
Credit

Account :

General Ledger

Depreciation Exp-Building
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :
Depreciation Exp-Equipment
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Ref.

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,050,000.00

3,934,000.00

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

500,000.00
-

30,500,000.00

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

25,000,000.00
-

General Ledger

Other Revenue
Description

575,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
475,000.00
475,000.00
1,050,000.00
1,050,000.00
1,050,000.00
1,050,000.00
1,050,000.00
-

General Ledger

Account :
Date

55,200,000.00

Credit

Debet

Devidend Revenue
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
50,600,000.00
50,600,000.00
50,600,000.00
50,600,000.00
50,600,000.00
50,600,000.00
55,200,000.00
-

General Ledger

Account :
Date

4,600,000.00
-

Credit

Debet

Interest Revenue
Description

48,000,000.00

General Ledger

Account :
Date

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
44,000,000.00
44,000,000.00
44,000,000.00
44,000,000.00
44,000,000.00
44,000,000.00
48,000,000.00
-

General Ledger

Account :
Other General & Adm. Expense
Date

4,000,000.00
-

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,505,000.00

Credit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,505,000.00
-

Balance
Debet

Account Number
62700
Credit

Account Number
62800
Credit

Account Number
62999
Credit

Account Number
81100
Credit
3,434,000.00
3,434,000.00
3,434,000.00
3,434,000.00
3,434,000.00
3,434,000.00
3,934,000.00
-

Account Number
81200
Credit
5,500,000.00
30,500,000.00
30,500,000.00
30,500,000.00
30,500,000.00
30,500,000.00
30,500,000.00
-

Account Number
81999
Credit

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,505,000.00
1,505,000.00
-

Account :

General Ledger

Bank Charge
Date
Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Account :

Des

1
31
31
31
31
31
31
31

Description
Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Des

1
31
31
31
31
31
31
31

Opening Balance
Cash Receipt Journal
Cash Payment Journal
Sales Journal
Purchase Journal
Memorial Journal
Adjustment Journal
Closing Journal

451,000.00

Credit

1,145,562.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

14,988,643.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
13,843,081.00
13,843,081.00
14,988,643.00
14,988,643.00
14,988,643.00
14,988,643.00
14,988,643.00
-

General Ledger

Other Expense
Description

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debet

Account :
Date

120,000.00
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
331,000.00
331,000.00
331,000.00
331,000.00
331,000.00
331,000.00
451,000.00
-

General Ledger

Interest Expense
Date

Credit

Ref.
CRJ
CPJ
SJ
PJ
MJ
AJ
CJ

Debet
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Credit
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp

325,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
Debet
325,000.00
325,000.00
325,000.00
325,000.00
325,000.00
325,000.00
325,000.00
-

Account Number
91000
Credit

Account Number
91100
Credit

Account Number
91999
Credit

PT HIDRO GAS

NO
11101
11102
11103
11201
11202
11203
11310
11320
11410
11420
13100
13210
13220
13310
13320
13410
13420
21110
21120
21130
21140
21150
21160
21170
21999
22100
31100
36000
37000
38000
39999
41100
41110
41120
42000
51000
52000
53000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
81100
81200
81999
91000
91100
91999

TRIAL BALANCE
As of November 30, 2011
ACCOUNT

Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Account Payable
Insurance Liability
Wages & Salaries Payable
Electricity, Telp & Water Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Other Current Liabilities
Bank Loans
Common Stock
Retained Earnings
Devidend
Income Summary
Historical Balancing
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Cost of Goods Sold
Purchase Discount
Freight In
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Interest Revenue
Devidend Revenue
Other Revenue
Bank Charge
Interest Expense
Other Expense

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

NOVEMBER, 30 2010
Debet
Kredit
70,594,908.00
5,000,000.00
95,470,000.00
26,993,490.00
Rp
5,060,920.00
2,500,000.00
108,929,500.00
5,885,000.00
10,498,000.00
31,119,200.00
175,000,000.00
960,000,000.00
Rp
188,000,000.00
441,600,000.00
Rp
202,400,000.00
93,000,000.00
Rp
66,650,000.00
Rp
118,541,500.00
Rp
2,415,488.00
Rp
Rp
Rp
27,000,000.00
Rp
11,320,300.00
Rp
3,000,000.00
Rp
Rp
150,150,595.00
Rp
500,000,000.00
Rp
662,857,417.00
30,000,000.00
Rp
Rp
Rp
1,207,799,000.00
14,496,284.00
15,799,000.00
Rp
21,270,000.00
760,015,100.00
Rp
26,830,030.00
19,965,900.00
57,750,000.00
2,686,250.00
3,416,000.00
17,050,000.00
136,125,000.00
21,600,000.00
2,064,000.00
2,150,000.00
3,930,000.00
3,801,975.00
44,000,000.00
50,600,000.00
1,050,000.00
Rp
3,434,000.00
Rp
30,500,000.00
Rp
1,505,000.00
331,000.00
14,988,643.00
325,000.00
3,228,734,250.00 Rp
3,228,734,250.00

PT HIDRO GAS
ADJUSTMENT JURNAL
Desember 2011
Date
12/31/2011

12/31/2011

12/31/2011

12/31/2011

Doc.
No.

Description

Ref.

Debet

Supplies Expense
Office Supplies
Cash In Bank
Interest Revenue
Bank Charge
Cash In Bank

62500
11320
11101
81100
91000
11101

Rp

4,750,000.00

Rp

500,000.00

Rp

120,000.00

Uncollectible Accounts
Allowance For Doubfult Debt
Prepaid Income Tax
Income Tax Payable

61200
11202
11420
21170

Rp

1,207,799.00

Rp

2,593,200.00

Depreciation Exp-Building
Accum. Dep-Building
Depreciation Expense-Vehicle
Accum. Dep-Vehicle
Depreciation Exp-Equipment
Accum. Dep-Office Equipment

62700
13220
61400
13420
62800
13320

Rp

4,000,000.00

Rp

1,550,000.00

Rp

4,600,000.00

Wages & Salaries Expense

Wages & Salaries Expense
Income Tax Payable
Wages & Salaries Payable

61100
62100
21170
21130

Rp
Rp

Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

4,750,000.00

Rp

500,000.00

Rp

120,000.00

Rp

1,207,799.00

Rp

2,593,200.00

Rp

4,000,000.00

Rp

1,550,000.00

Rp

4,600,000.00

Rp
Rp

253,000.00
15,609,000.00

4,725,000.00
11,137,000.00

Rp 35,182,999.00

Acc. No.
11101
11202
11320
11420
13220
13320
13420
21130
21170
61100
61200
61400
62100
62500
62700
62800
81100
91000

Credit

Rp 35,182,999.00

RECAPITULATION
Debet
Credit
500,000.00 Rp
120,000.00
Rp
1,207,799.00
Rp
4,750,000.00
2,593,200.00
Rp
4,000,000.00
Rp
4,600,000.00
Rp
1,550,000.00
Rp
15,609,000.00
Rp
2,846,200.00
4,725,000.00
1,207,799.00
1,550,000.00
11,137,000.00
4,750,000.00
4,000,000.00
4,600,000.00
Rp
500,000.00
120,000.00
35,182,999.00 Rp 35,182,999.00

PT HIDRO GAS
WORK SHEET
Desember 2011
NO
11101
11102
11103
11201
11202
11203
11310
11320
11410
11420
13100
13210
13220
13310
13320
13410
13420
21110
21120
21130
21140
21150
21160
21170
21999
22100
31100
36000
37000
38000
39999
41100
41110
41120
42000
51000
52000
53000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
81100
81200
81999
91000
91100
91999

ACCOUNT
Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Account Payable
Insurance Liability
Wages & Salaries Payable
Electricity, Telp & Water Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Other Current Liabilities
Bank Loans
Common Stock
Retained Earnings
Devidend
Income Summary
Historical Balancing
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Cost of Goods Sold
Purchase Discount
Freight In
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Interest Revenue
Devidend Revenue
Other Revenue
Bank Charge
Interest Expense
Other Expense

TRIAL BALANCE
Debet
Kredit
Rp
70,594,908
Rp
5,000,000
Rp
95,470,000
Rp
26,993,490
Rp
5,060,920
Rp
2,500,000
Rp
108,929,500
Rp
5,885,000
Rp
10,498,000
Rp
31,119,200
Rp
175,000,000
Rp
960,000,000
Rp
188,000,000
Rp
441,600,000
Rp
202,400,000
Rp
93,000,000
Rp
66,650,000
Rp
118,541,500
Rp
2,415,488
Rp
Rp
Rp
27,000,000
Rp
11,320,300
Rp
3,000,000
Rp
Rp
150,150,595
Rp
500,000,000
Rp
662,857,417
Rp
30,000,000
Rp
Rp
Rp
1,207,799,000
Rp
14,496,284
Rp
15,799,000
Rp
21,270,000
Rp
760,015,100
Rp
26,830,030
Rp
19,965,900
Rp
57,750,000
Rp
2,686,250
Rp
3,416,000
Rp
17,050,000
Rp
136,125,000
Rp
21,600,000
Rp
2,064,000
Rp
2,150,000
Rp
3,930,000
Rp
3,801,975
Rp
44,000,000
Rp
50,600,000
Rp
1,050,000
Rp
3,434,000
Rp
30,500,000
Rp
1,505,000
Rp
331,000
Rp
14,988,643
Rp
325,000
Rp 3,228,734,250 Rp 3,228,734,250

Rp

Adjustment
Debet
500,000 Rp

Rp

Rp

Kredit
120,000

1,207,799

Rp

4,750,000

Rp

4,000,000

Rp

4,600,000

Rp

1,550,000

Rp

15,609,000

Rp

2,846,200

2,593,200

Rp
Rp

4,725,000
1,207,799

Rp
Rp

1,550,000
11,137,000

Rp

4,750,000

Rp
Rp

4,000,000
4,600,000
Rp

Rp

120,000

Rp

35,182,999

Rp

500,000

35,182,999

Adjusted Trial Balance

Debet
Kredit
Rp
70,974,908
Rp
5,000,000
Rp
95,470,000
Rp
26,993,490
Rp
6,268,719
Rp
2,500,000
Rp
108,929,500
Rp
1,135,000
Rp
10,498,000
Rp
33,712,400
Rp
175,000,000
Rp
960,000,000
Rp
192,000,000
Rp
441,600,000
Rp
207,000,000
Rp
93,000,000
Rp
68,200,000
Rp
118,541,500
Rp
2,415,488
Rp
15,609,000
Rp
Rp
27,000,000
Rp
11,320,300
Rp
5,846,200
Rp
Rp
150,150,595
Rp
500,000,000
Rp
662,857,417
Rp
30,000,000
Rp
Rp
Rp
1,207,799,000
Rp
14,496,284
Rp
15,799,000
Rp
21,270,000
Rp
760,015,100
Rp
26,830,030
Rp
19,965,900
Rp
62,475,000
Rp
3,894,049
Rp
3,416,000
Rp
18,600,000
Rp
147,262,000
Rp
21,600,000
Rp
2,064,000
Rp
2,150,000
Rp
8,680,000
Rp
3,801,975
Rp
48,000,000
Rp
55,200,000
Rp
1,050,000
Rp
3,934,000
Rp
30,500,000
Rp
1,505,000
Rp
451,000
Rp
14,988,643
Rp
325,000
Rp 3,259,047,249 Rp 3,259,047,249

Profit and Loss

Debet

Kredit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

Rp
Rp

14,496,284
15,799,000

Rp

760,015,100

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

19,965,900
62,475,000
3,894,049
3,416,000
18,600,000
147,262,000
21,600,000
2,064,000
2,150,000
8,680,000
3,801,975
48,000,000
55,200,000
1,050,000

Rp
451,000
Rp
14,988,643
Rp
325,000
Rp 1,204,233,951
Rp
87,604,079
Rp 1,291,838,030

Rp

1,207,799,000

Rp

21,270,000

Rp

26,830,030

Rp
Rp
Rp

3,934,000
30,500,000
1,505,000

Balance Sheet
Debet
Kredit
70,974,908
5,000,000
95,470,000
26,993,490
Rp
6,268,719
2,500,000
108,929,500
1,135,000
10,498,000
33,712,400
175,000,000
960,000,000
Rp
192,000,000
441,600,000
Rp
207,000,000
93,000,000
Rp
68,200,000
Rp
118,541,500
Rp
2,415,488
Rp
15,609,000
Rp
Rp
27,000,000
Rp
11,320,300
Rp
5,846,200
Rp
Rp
150,150,595
Rp
500,000,000
Rp
662,857,417
30,000,000
Rp
Rp
-

Rp 1,291,838,030

Rp 2,054,813,298

Rp 1,291,838,030

Rp 2,054,813,298

Rp 1,967,209,219
Rp
87,604,079
Rp 2,054,813,298

PT HIDRO GAS
PROFIT AND LOSS STATEMENT
Desember 2011
Sales :
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Net Sales
Cosf Of Sales :
Cost of Goods Sold
Purchase Discount
Freight In
Net Cost Of Sales
Gross Profit
Expense :
Sales Expense
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
General and Adm. Expense
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Total Expense

Other Income :
Interest Revenue
Devidend Revenue
Other Revenue
Other Expense :
Bank Charge
Interest Expense
Other Expense

Net Income

Rp
Rp
Rp
Rp

1,207,799,000
(14,496,284)
(15,799,000)
21,270,000
Rp

Rp
Rp
Rp

1,198,773,716

(760,015,100)
26,830,030
(19,965,900)
Rp

(753,150,970)

Rp
Rp
Rp
Rp

(62,475,000)
(3,894,049)
(3,416,000)
(18,600,000)

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

(147,262,000)
(21,600,000)
(2,064,000)
(2,150,000)
(8,680,000)
(3,801,975)
(48,000,000)
(55,200,000)
(1,050,000)

Rp
Rp
Rp

Rp
Rp
Rp

Rp

445,622,746

Rp

(378,193,024)

Rp

35,939,000

Rp

(15,764,643)

3,934,000
30,500,000
1,505,000

(451,000)
(14,988,643)
(325,000)

Rp

87,604,079

PT HIDRO GAS
EQUITY STATEMENT
Desember 2011
Retained Earning Nov. 1, 2011
Add :
Net Income
Dividend

Retained Earnings Des. 31, 2011

Rp
Rp

Rp

662,857,417

Rp

57,604,079

Rp

720,461,496

87,604,079
(30,000,000)

PT HIDRO GAS
BALANCE SHEET
Desember 2011
ASSETS
Current Assets:
Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Total Current Asset
Fixed Assets
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Total Fixed Assets
TOTAL ASSETS

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

LIABILITIES & EQUITIES

Current Liabilities
Account Payable
Insurance Liability
Wages & Salaries Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Total Current Liabilities

70,974,908.00
5,000,000.00
95,470,000.00
26,993,490.00
(6,268,719.00)
2,500,000.00
108,929,500.00
1,135,000.00
10,498,000.00
33,712,400.00
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp

Long Term Liabilities

Bank Loans
348,944,579.00 Total Long Term Liabilities
Equity
Common Stock
Retained Earnings
Total Equity

175,000,000.00
960,000,000.00
(192,000,000.00)
441,600,000.00
(207,000,000.00)
93,000,000.00
(68,200,000.00)
Rp

1,202,400,000.00

Rp

1,551,344,579.00 TOTAL LIABLITIES & EQUITIES

Rp
Rp
Rp
Rp
Rp
Rp

Rp

Rp
Rp

118,541,500.00
2,415,488.00
15,609,000.00
27,000,000.00
11,320,300.00
5,846,200.00
Rp

180,732,488.00

Rp

150,150,595.00

Rp

1,220,461,496.00

Rp

1,551,344,579.00

150,150,595.00

500,000,000.00
720,461,496.00

PT HIDRO GAS
STATEMENT OF CASHFLOW
Desember 2011
Arus Kas Dari Aktivitas Operasi
Kas yang diterima dari pelanggan
Kas yang dibayar untuk barang dagangan dan karyawan
Other Receivable
Interest Expense
Electricity, Telp & Water Payable
Income Tax Payable
Hutang Pajak
Bank Service Charge
Interest Revenue
Petty Cash
Arus Kas Bersih Dari Aktivitas Operasi

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Arus Kas Dari Aktivitas Investasi

Pembelian Saham
Penjualan Saham
Pendapatan Deviden
Arus Kas Bersih Dari Aktivitas Investasi

Rp
Rp
Rp

Arus Kas Dari Aktivitas Pendanaan

Bank Permata Loans
Arus Kas Bersih Dari Aktivitas Pendanaan
Kenaikan Kas Bersih Pada Setara Kas
Kas dan Setara Kas Pada Awal Periode
Kas dan Setara Kas Pada Akhir Periode

Rp

220,964,132.00
(173,885,520.00)
1,500,000.00
(1,145,562.00)
(1,800,000.00)
(281,250.00)
(6,573,300.00)
(120,000.00)
500,000.00
(3,300,000.00)
Rp

35,858,500.00

Rp

(27,766,975.00)

Rp
Rp
Rp

(2,590,942.00)
5,500,583.00
70,474,325.00

Rp

75,974,908.00

(100,940,000.00)
51,923,025.00
21,250,000.00

(2,590,942.00)

PT HIDRO GAS
CLOSING JOURNAL
Desember 2011
DATE

DOC.
NO.

DESCRIPTION

REF.

DEBET

Sales of Merchendise
Service Income
Purchase Discount
Interest Revenue
Devidend Revenue
Other Revenue
Income Summary

41100
42000
52000
81100
81200
81999
38000

Rp
Rp
Rp
Rp
Rp
Rp

31

Income Summary
Sales Discount
Sales Return
Cost of Goods Sold
Freight In
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Bank Charge
Interest Expense
Other Expense

38000
41110
41120
51000
53000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
91000
91100
91999

Rp

31

Retained Earnings
Dividend

36000
37000

Rp

31

Income Summary
Retained Earnings

38000
36000

Rp

31

1,207,799,000.00
21,270,000.00
26,830,030.00
3,934,000.00
30,500,000.00
1,505,000.00

Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp

Rp

Rp

1,291,838,030.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

14,496,284.00
15,799,000.00
760,015,100.00
19,965,900.00
62,475,000.00
3,894,049.00
3,416,000.00
18,600,000.00
147,262,000.00
21,600,000.00
2,064,000.00
2,150,000.00
8,680,000.00
3,801,975.00
48,000,000.00
55,200,000.00
1,050,000.00
451,000.00
14,988,643.00
325,000.00

Rp

30,000,000.00

Rp

87,604,079.00

1,204,233,951.00

30,000,000.00
87,604,079.00

Rp 2,613,676,060.00

Acc. No.
36000
37000
38000
41100
41110
41120
42000
51000
52000
53000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
81100
81200
81999
91000
91100
91999

CREDIT

Rp 2,613,676,060.00

RECAPITULATION
Debet
Credit
30,000,000.00 Rp
87,604,079.00
Rp
30,000,000.00
1,291,838,030.00 Rp
1,291,838,030.00
1,207,799,000.00
Rp
14,496,284.00
Rp
15,799,000.00
21,270,000.00
Rp
760,015,100.00
26,830,030.00
Rp
19,965,900.00
Rp
62,475,000.00
Rp
3,894,049.00
Rp
3,416,000.00
Rp
18,600,000.00
Rp
147,262,000.00
Rp
21,600,000.00
Rp
2,064,000.00
Rp
2,150,000.00
Rp
8,680,000.00
Rp
3,801,975.00
Rp
48,000,000.00
Rp
55,200,000.00
Rp
1,050,000.00
3,934,000.00
30,500,000.00
1,505,000.00
Rp
451,000.00
Rp
14,988,643.00
Rp
325,000.00
2,613,676,060.00 Rp 2,613,676,060.00

PT HIDRO GAS
POST CLOSING TRIAL BALANCE
Desember 2011
ACCOUN
T NO.
11101
11102
11103
11201
11202
11203
11310
11320
11410
11420
13100
13210
13220
13310
13320
13410
13420
21110
21120
21130
21140
21150
21160
21170
21999
22100
31100
36000
37000
38000
39999
41100
41110
41120
42000
51000
52000
53000
61100
61200
61300
61400
62100
62200
62300
62400
62500
62600
62700
62800
62999
81100
81200
81999
91000
91100
91999

ACCOUNT NAME
Cash In Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance For Doubfult Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax-Vat-In
Prepaid Income Tax
Land
Building at Cost
Accum. Dep-Building
Office Eqipment at Cost
Accum. Dep-Office Equipment
Vehicle at Cost
Accum. Dep-Vehicle
Account Payable
Insurance Liability
Wages & Salaries Payable
Electricity, Telp & Water Payable
Deviden Payable
Value Added Tax-Vat-Out
Income Tax Payable
Other Current Liabilities
Bank Loans
Common Stock
Retained Earnings
Devidend
Income Summary
Historical Balancing
Sales of Merchendise
Sales Discount
Sales Return
Service Income
Cost of Goods Sold
Purchase Discount
Freight In
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense-Vehicle
Wages & Salaries Expense
Electricity, Water, and Telp Expense
Maintanance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp-Building
Depreciation Exp-Equipment
Other General & Adm. Expense
Interest Revenue
Devidend Revenue
Other Revenue
Bank Charge
Interest Expense
Other Expense

DEBET
Rp
Rp
Rp
Rp

CREDIT

70,974,908.00
5,000,000.00
95,470,000.00
26,993,490.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,500,000.00
108,929,500.00
1,135,000.00
10,498,000.00
33,712,400.00
175,000,000.00
960,000,000.00

Rp

441,600,000.00

Rp

93,000,000.00

Rp

6,268,719.00

Rp

192,000,000.00

Rp

207,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

68,200,000.00
118,541,500.00
2,415,488.00
15,609,000.00
27,000,000.00
11,320,300.00
5,846,200.00
150,150,595.00
500,000,000.00
720,461,496.00

Rp
Rp

Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Rp

2,024,813,298.00

Rp
Rp
Rp

Rp

Rp

Rp
Rp
Rp

Rp

2,024,813,298.00