LKS BB

pt zalia RECAPI RECA PITULAT TULATION ION JOURNAL JOURNAL SA LES JOURNA L RECA PITULA TION DEBIT A CCO CCOUNT NO.

CREDIT A MOUNT

A CCO CCOUNT NO.

A MOUNT

11300

2.397.747.000

41100

2.179.770.000

51100

1.753.752.000

21300

217.977.000

11500

1.753.752.000

4.151.499.000

4.151.499.000

CA SH RECEIPT JOURNA L RECA PITU PITULA TION DEBIT A CCO CCOUNT NO.

CREDIT A MOUNT

A CCO CCOUNT NO.

A MOUNT

11 1 00

1. 3 98 . 19 0 .0 0 0

1 1300

1. 2 01 . 11 0 .0 0 0

13 3 01

1 04 . 6 25 . 00 0

81 6 0 0 81

4 7 .0 8 0. 0 00

81 7 00

2 4. 3 75 . 00 0

13 3 0 0 13

27 9. 0 0 0. 0 00

-

1.527.190.000

1.527.190.000

PURCHA PU RCHA SES JOURNA L RECAPIT RECA PITU ULA TION DEBIT A CCO CCOUNT NO.

CREDIT A MOUNT

11 5 00

A CCO CCOUNT NO.

1. 9 13 . 20 8 .0 0 0

11 9 00

A MOUNT

2 1100

2. 1 04 . 52 8 .8 0 0

1 91 . 3 20 . 80 0

2.104.528.800

2.104.528.800

CA SH PA Y MENT JOURNA L RECA PITU PITULA TION DEBIT A CCO CCOUNT NO.

CREDIT A MOUNT

A CCO CCOUNT NO.

A MOUNT

21 1 00

8 67 . 9 44 . 00 0

1 1100

1. 1 44 . 69 5 .4 0 8

21 2 00

4 0. 2 00 . 00 0

51 2 0 0 51

5 . 44 7. 2 00

11 8 00

1 68 . 0 00 . 00 0

11 9 0 0 11

7 8 .9 0 4. 0 00

21 3 02

1 .8 4 9. 0 00

21 3 00

1 03 . 1 16 . 00 0

21 3 04

9 .8 7 5. 6 00

91 1 00

1 .9 7 9. 8 08

13 3 00

2 0. 0 00 . 00 0

22 1 00

1 1. 8 75 . 40 0

62 0 00

2 .9 5 6. 8 00

61 9 00

75 0. 0 0 0 -

11 6 00

50 0. 0 0 0

1.229.046.608

1.229.046.608

MEMORIA L JOURNA L RECAPIT RECA PITU ULA TION DEBIT A CCO CCOUNT NO.

A MOUNT

41300 21300 21100 31200 11500

37.600.000 3.760.000 28.943.200 305.000.000 30.080.000

LKS 2017

CREDIT

LE MBAR KE RJA

A CCO CCOUNT NO.

11300 51100 11500 11900 21305

405.383.200

ME MPROSE MPROSE S BUKU BE SAR

A MOUNT

41.360.000 30.080.000 26.312.000 2.631.200 305.000.000 405.383.200

HALAMAN

1

pt zalia

GENERAL LEDGER

Account: Date Dec

11100

Description 1 31 31 31 31 31

Dec

11200

Description 1 31 31 31 31 31

1 31 31 31 31 31

1 31 31 31 31 31

LKS 2017

Ref.

Debit

Credit -

-

Account Number: 11300 Balance Debit Credit 1.001.110.000 3.398.857.000 2.197.747.000 2.197.747.000 2.197.747.000 2.156.387.000

GENERAL LEDGER

Ref.

Debit

Credit

SJR CRJ CPJ PJR MJM

2.397.747.000 -

1.201.110.000 41.360.000

Opening Balance

Ref.

Debit

SJR CRJ CPJ PJR MJM

Credit -

Ref.

-

Debit

Credit

1.913.208.000 30.080.000

1.753.752.000 26.312.000

LE MBAR KE RJA

Account Number: 11500 Balance Debit Credit 563.040.000 1.190.712.000 1.190.712.000 1.190.712.000 722.496.000 726.264.000 -

GENERAL LEDGER

Opening Balance SJR CRJ CPJ PJR MJM

Account Number: 11400 Balance Debit Credit 96.240.400 96.240.400 96.240.400 96.240.400 96.240.400 96.240.400

GENERAL LEDGER

Opening Balance

Description 1 31 31 31 31 31

Account Number: 11200 Balance Debit Credit 10.000.000 10.000.000 10.000.000 10.000.000 10.000.000 10.000.000 -

GENERAL LEDGER

Merchandise Inventory

Date

11500

1.144.695.408 -

CRJ CPJ SJR PJR MJM

Description

Account:

Dec

1.398.190.000 -

Allowances of Doubtful Debt

Date

11400

CRJ CPJ SJR PJR MJM

Opening Balance

Description

Account:

Dec

Credit

Account Receivable

Date

11300

Debit

Petty Cash

Account:

Dec

Ref.

Opening Balance

Account: Date

Account Number: 11100 Balance Debit Credit 616.266.614 2.014.456.614 869.761.206 869.761.206 869.761.206 869.761.206 -

GENERAL LEDGER

Cash In Bank BNI

ME MPROSE S BUKU BE SAR

HALAMAN

2

Account: Date

Description

Dec

1 31 31 31 31 11600 31

Account:

1 31 31 31 31 11700 31

SJR CRJ CPJ PJR MJM

Credit

500.000 -

Ref.

Debit

SJR CRJ CPJ PJR MJM

Description

Dec

1 31 31 31 31 11800 31

Credit -

Debit

Credit

Opening Balance

Account:

168.000.000 -

Description

Dec

1 31 31 31 31 11900 31

Account:

Ref.

Debit

SJR CRJ CPJ PJR MJM

191.320.800 -

Opening Balance

Description

1 31 31 31 31 11902 31

-

Credit

78.904.000 2.631.200

Ref.

Debit

Credit

Opening Balance

LE MBAR KE RJA

SJR CRJ CPJ PJR MJM

Account Number: 11900 Balance Debit Credit 78.904.000 78.904.000 78.904.000 191.320.800 188.689.600 -


GENERAL LEDGER

Prepaid Income Taxes

Date


GENERAL LEDGER

VAT In

Date

-

GENERAL LEDGER

Ref. SJR CRJ CPJ PJR MJM


GENERAL LEDGER

Prepaid Rent

Date

-

Opening Balance

Account:

LKS 2017

Debit

Opening Balance

Description

Dec

Dec

Ref.

Prepaid Insurance

Date


GENERAL LEDGER

Office Supplies

-


-

HALAMAN

3

Account: Date

Description

Dec

1 31 31 31 31 12100 31


Description

1 31 31 31 31 13100 31

-

Ref.

Debit

SJR CRJ CPJ PJR MJM

Description

Dec

1 31 31 31 31 13200 31

Account:

Credit -

Ref.

1 31 31 31 31 13201 31

Debit

SJR CRJ CPJ PJR MJM

Credit -

Ref.

Debit

SJR CRJ CPJ PJR MJM

Description

Credit -

-

Account Number: 13300 Balance Debit Credit 279.000.000 279.000.000 20.000.000 20.000.000 20.000.000 -

GENERAL LEDGER

Ref.

Debit

SJR CRJ CPJ PJR MJM

20.000.000 -

Credit

Opening Balance

LE MBAR KE RJA


GENERAL LEDGER

Vehicles

1 31 31 31 31 13300 31

-

Opening Balance

Account: Date


Opening Balance

Description

Dec

-

GENERAL LEDGER

Acc Depr Building

Date

Account Number: 13100 Balance Debit Credit 1.500.000.000 1.500.000.000 1.500.000.000 1.500.000.000 1.500.000.000 1.500.000.000 -

GENERAL LEDGER

Building

Date

-

Opening Balance

Account:

LKS 2017

Credit

Land

Dec

Dec

Debit

Opening Balance

Account: Date


GENERAL LEDGER

Investment

279.000.000 -


HALAMAN

4

Account: Date

Description

Dec

1 31 31 31 31 13301 31

Credit

104.625.000 -

-

Description

Dec

1 31 31 31 31 13400 31

Account:

Ref.

Debit


Description

Dec

1 31 31 31 31 13401 31

Account:

-

Ref.

1 31 31 31 31 21100 31

Account:

Debit

Credit

SJR CRJ CPJ PJR MJM

-

Ref.

Description

1 31 31 31 31 21200 31

-

Debit

Ref.

867.944.000 28.943.200

2.104.528.800 -

LE MBAR KE RJA

Account Number: 21100 Balance Debit Credit 867.944.000 867.944.000 867.944.000 2.104.528.800 2.075.585.600

Account Number: 21200 Balance Debit Credit 40.200.000 40.200.000 40.200.000 -

GENERAL LEDGER Debit

Credit


Credit



GENERAL LEDGER

Accrued Expense

Date

-

Opening Balance

Description

Dec

GENERAL LEDGER

Account Payable

Date


Credit

Acc Depr Equipment

Date

GENERAL LEDGER

Equipment

Date

LKS 2017

Debit

Opening Balance

Account:

Dec


Account Number: 13301 Balance Debit Credit 104.625.000 104.625.000 -

GENERAL LEDGER

Acc Depr Vehicles

40.200.000 -


-

HALAMAN

5

Account: Date

Description

Dec

1 31 31 31 31 21300 31

Account:

Credit

Opening Balance

Description

Dec

1 31 31 31 31 21302 31

Account:

103.116.000 3.760.000

Ref.

Debit

Credit


Description

Dec

1 31 31 31 31 21303 31

Account:

1.849.000 -

Ref.

Debit

Description

Dec

1 31 31 31 31 21304 31

Account:

-

Ref.

-

Debit

SJR CRJ CPJ PJR MJM

Credit

9.875.600 -

Ref.

-

Debit

LE MBAR KE RJA

Account Number: 21305 Balance Debit Credit 305.000.000

GENERAL LEDGER Credit



GENERAL LEDGER

Opening Balance

Description

1 31 31 31 31 21305 31

Account Number: 21303 Balance Debit Credit -

Credit

Devidend Payable

Date

-



GENERAL LEDGER

Income Taxes Payable 25

Date

217.977.000 -

GENERAL LEDGER

Income Taxes 23 Payable

Date

LKS 2017

Debit

Income Taxes Payable (21)

Date

Dec



GENERAL LEDGER

VAT Out

-

305.000.000


HALAMAN

6

Account: Date

Description

Dec

1 31 31 31 31 22100 31

Credit

SJR CRJ CPJ PJR MJM

11.875.400 -

-

Description

Dec

1 31 31 31 31 31100 31

Ref.

Debit

Credit


Account:

-

-

Description

Dec

1 31 31 31 31 31200 31

Account:

Ref.

Debit

1 31 31 31 31 31300 31

Account:

SJR CRJ CPJ PJR MJM

305.000.000

Ref.

Debit

Credit


Description

1 31 31 31 31 31400 31

-

Ref.

-

-

LE MBAR KE RJA

Account Number: 31400 Balance Debit Credit - 1.417.700.642 1.417.700.642 1.417.700.642 1.417.700.642 1.417.700.642 1.417.700.642


Credit



GENERAL LEDGER

Retained Earnings

Date

Account Number: 31200 Balance Debit Credit 305.000.000 -

Opening Balance

Description

Dec

Credit

Additional Paid In Capital

Date


GENERAL LEDGER

Devidend

Date

GENERAL LEDGER

Capital Stock

Date

LKS 2017

Debit

Opening Balance

Account:

Dec

Ref.


GENERAL LEDGER

Bank Jateng Loan


-

HALAMAN

7

Account: Date

Description

Dec

1 31 31 31 31 31500 31

Credit

SJR CRJ CPJ PJR MJM

-

-

Description

Dec

1 31 31 31 31 41100 31

Ref.

Debit

Credit


Account:

-

2.179.770.000 -

Description

Dec

1 31 31 31 31 41200 31

Account:

Ref.

Debit

Credit


-

Description

Dec

1 31 31 31 31 41300 31

Account:

Ref.

Debit

SJR CRJ CPJ PJR MJM

37.600.000

Description

1 31 31 31 31 51100 31

-

Credit

Opening Balance

Cost Of Merchandise Sold

Date

-


Account Number: 51100 Balance Debit Credit 8.777.240.000 10.530.992.000 10.530.992.000 10.530.992.000 10.530.992.000 10.500.912.000 -

GENERAL LEDGER

Ref.

Debit

Credit

SJR CRJ CPJ PJR MJM

1.753.752.000 -

30.080.000

Opening Balance

LE MBAR KE RJA


GENERAL LEDGER

Sales Return and Allowances

Date

GENERAL LEDGER

Sales Discount

Date


GENERAL LEDGER

Sales

Date

LKS 2017

Debit

Opening Balance

Account:

Dec

Ref.


GENERAL LEDGER

Income Summary


HALAMAN

8

Account: Date

Description

Dec

1 31 31 31 31 51200 31

Credit

SJR CRJ CPJ PJR MJM

-

5.447.200 -

Description

Dec

1 31 31 31 31 61100 31

Account:

Ref.

Debit

Credit


-

Description

Dec

1 31 31 31 31 61200 31

Ref.

Debit

Credit

SJR CRJ CPJ PJR MJM

-

Description

Dec

1 31 31 31 31 61300 31

Account:

Ref.

Debit


Description

1 31 31 31 31 61400 31

-

Credit -

-

Ref.

Debit

Credit

Opening Balance

LE MBAR KE RJA

SJR CRJ CPJ PJR MJM



GENERAL LEDGER

Spoilage Expense

Date


GENERAL LEDGER

Doubftul Debts

Date

-

Opening Balance

Account:


GENERAL LEDGER

Office Supplies Expense

Date

GENERAL LEDGER

Utilities Expense

Date

LKS 2017

Debit

Opening Balance

Account:

Dec

Ref.


GENERAL LEDGER

Purchases Discount

-


-

HALAMAN

9

Account: Date

Description

Dec

1 31 31 31 31 61500 31

Account:

Credit


Description

Dec

1 31 31 31 31 61600 31

-

Ref.

Debit

SJR CRJ CPJ PJR MJM

Description

Credit -

Dec

1 31 31 31 31 61700 31

Account:

Ref.

Debit

Credit


Description

Dec

1 31 31 31 31 61800 31

Account:

-

Ref.

1 31 31 31 31 61900 31

-

Debit

Credit


Description

Ref.

-

-

LE MBAR KE RJA




Credit



GENERAL LEDGER

Advertising Expense

Date

-

GENERAL LEDGER

Wages and Salaries

Date


GENERAL LEDGER

Rent Expense

Date

-

Opening Balance

Account:

LKS 2017

Debit

Insurance Expense

Date

Dec

Ref.


GENERAL LEDGER

Depreciation Expense

750.000 -


-

HALAMAN

10

Account: Date

Description

Dec

1 31 31 31 31 62000 31

Description

1 31 31 31 31 81100 31

Account:

Credit

SJR CRJ CPJ PJR MJM

2.956.800 -

Ref.

1 31 31 31 31 81400 31

Account:

Debit

Credit

SJR CRJ CPJ PJR MJM

-

Ref.

Dec

1 31 31 31 31 81500 31

Debit

SJR CRJ CPJ PJR MJM

Credit -

Ref.

-



Credit

SJR CRJ CPJ PJR MJM

-

Description

Ref.

-

Debit

Credit

Opening Balance

LE MBAR KE RJA

SJR CRJ CPJ PJR MJM

Account Number: 81600 Balance Debit Credit 47.080.000 47.080.000 47.080.000 47.080.000

GENERAL LEDGER

Devidend Income

1 31 31 31 31 81600 31


Opening Balance

Account: Date

-

Opening Balance

Description


GENERAL LEDGER

Late Fees Collected

Date

-

Opening Balance

Description

Dec

GENERAL LEDGER

Fregihts Collected

Date

LKS 2017

Debit

Interest Income

Dec

Dec

Ref.

Opening Balance

Account: Date


GENERAL LEDGER

Other Operating Expense

-

47.080.000 -


HALAMAN

11

Account: Date

Description

Dec

1 31 31 31 31 81700 31

Description

Dec

1 31 31 31 31 91100 31

Account:

Credit

SJR CRJ CPJ PJR MJM

24.375.000 -

Ref.

Debit

SJR CRJ CPJ PJR MJM

1.979.808 -

1 31 31 31 31 91200 31

Account:

Ref.

Credit

Debit

Credit


Description

Dec

1 31 31 31 31 91400 31

Account:

-

Ref.

1 31 31 31 31 91450 31

-

Debit

Credit


Description

Ref.

-

-

LE MBAR KE RJA




Credit



GENERAL LEDGER

Income Taxes Expense

Date

-

GENERAL LEDGER

Income Taxes Expense 4

Date


GENERAL LEDGER

Opening Balance

Description

Dec

-

Bank Service Charge

Date

LKS 2017

Debit

Interest Expense

Date

Dec

Ref.

Opening Balance

Account:

Account Number: 81700 Balance Debit Credit 24.375.000 24.375.000 24.375.000 24.375.000 -

GENERAL LEDGER

Gain (Loss) on sales Of Fixed Assets


-

HALAMAN

12

TRIAL BALANCE December 31, 2018 ACCOUNT NO.

ACCOUNT NAME

11100

Cash In Bank BNI

11200

Petty Cash

11300 1 14 00

Account Receivable A llow ance s o f Doubt ful De bt

11500

Merchandise Inve nt ory

11600

Office Supplies

11700 11800

CREDIT

861.076.606

-

10.000.000

-

2.156.387.000 -

96.240.400

709.280.000

-

10.142.500

-

Prepaid Insurance Prepaid Rent

3.120.000 174.500.000

-

11900

VAT In

188.689.600

-

11902 12100

Prepaid Income T axes Investment

108.631.600 986.425.000

-

13100

Land

1.500.000.000

-

13200

Building

750.000.000

-

13201

Acc Depr Building

-

150.000.000

13300 13301

Vehicles Acc Depr Vehicles

18.250.000 -

-

13400

Equipment

154.200.000

-

13401 21100 21200 21300

Acc Depr Equipment Account Payable Accrued Expense VAT Out

-

30.840.000 2.075.585.600 214.217.000

21302

Income T axes Payable (21)

-

-

21303

Income T axes 23 Payable

-

-

21304

Income T axes Payable 25

-

-

21305 22100

Devidend Payable Bank Jateng Loan

-

305.000.000 244.964.600

31100

Capital Stock

-

1.525.000.000

31200 31300

Devidend Additional Paid In Capital

305.000.000 -

305.000.000

31400

Ret ained Earnings

-

1.417.700.642

31500

Income Summary

-

-

41100

Sales

-

13.425.630.000

41200 4 13 00

Sales Discount Sale s Re turn and A llow ance s

190.368.360 300.800.000

-

51100

Cost Of Merchandise Sold

10.517.896.000

-

51200 61100

Purchases Discount Ut ilit ies Expense

35.420.000

103.447.200 -

61200 61300 61400

Office Supplie s Expe nse Doubftul Debts Spoilage Expense

249.874.000 23.920.000

-

61500

Depreciat ion Expense

80.478.750

-

61600

Insurance Expense

34.320.000

-

61700 61800

Rent Expense W ages and Salaries

71.500.000 406.780.000

-

61900

Advert ising Expense

16.470.000

-

62000

Ot he r Operat ing Expense

81100 81400

Interest Income Fregihts Collect ed

81500

Late Fees Collect ed

81600 81700

Devidend Income Gain (Loss) on sales Of Fixed Assets

82100

Interest Expense

82200 91400 91450

29.497.550

-

-

11.375.260 -

-

-

24.375.000

47.080.000 -

23.757.696

-

Bank Service Charge

2.164.800

-

Income Taxes Expense Article 4(2) Income T axes Expense

8.756.240 -

-

19.952.080.702

19.952.080.702

Amount

LKS 2017

DEBIT

LE MBAR KE RJA


HALAMAN

13

LKS BB

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