Neraca Saldo-PIVOTNeraca PercobaanSaldoRow LabelsSum of DebitSum of KreditDebitKreditDebitKredit11010 - KasRp156,900,000Rp13,345,000Rp156,900,000Rp13,345,000Rp143,555,0000.011030 - Piutang UsahaRp7,350,000Rp2,500,000Rp7,350,000Rp2,500,000Rp4,850,0000.011040 - Pesediaan Barang DaganganRp42,000,000Rp6,550,000Rp42,000,000Rp6,550,000Rp35,450,0000.011060 - Sewa Dibayar DimukaRp2,000,000Rp2,000,000Rp2,000,0000.011070 - Perlengkapan KantorRp100,000Rp100,000Rp100,000Rp100,0000.00.021010 - Utang UsahaRp8,000,000Rp40,000,000Rp8,000,000Rp40,000,0000.0Rp32,000,00031010 - Modal Nn. ElizaRp150,000,000Rp150,000,0000.0Rp150,000,00041011 - PenjualanRp11,800,000Rp11,800,0000.0Rp11,800,00041013 - Diskon PenjualanRp50,000Rp50,000Rp50,0000.050000 - Harga Pokok PenjualanRp6,550,000Rp6,550,000Rp6,550,0000.061030 - Beban Perlengkapan KantorRp100,000Rp100,000Rp100,0000.061099 - Beban Lain-lainRp15,000Rp15,000Rp15,0000.062040 - Beban SewaRp3,000,000Rp2,000,000Rp3,000,000Rp2,000,000Rp1,000,0000.062050 - Beban TransportasiRp160,000Rp160,000Rp160,0000.062060 - Beban Kebersihan TokoRp70,000Rp70,000Rp70,0000.0(blank)0.00.0Grand TotalRp226,295,000Rp226,295,000Rp226,295,000Rp226,295,000Rp193,800,000Rp193,800,000

Neraca Saldo-CONSOLIDATEKode dan Nama AkunRefNeraca PercobaanSaldoDebitKreditDebitKredit11010 - KasRp156,900,000Rp13,345,000Rp143,555,0000.031010 - Modal Nn. ElizaRp150,000,0000.0Rp150,000,00062040 - Beban SewaRp3,000,000Rp2,000,000Rp1,000,0000.011040 - Pesediaan Barang DaganganRp42,000,000Rp6,550,000Rp35,450,0000.021010 - Utang UsahaRp8,000,000Rp40,000,0000.0Rp32,000,00011030 - Piutang UsahaRp7,350,000Rp2,500,000Rp4,850,0000.041011 - PenjualanRp11,800,0000.0Rp11,800,00050000 - Harga Pokok PenjualanRp6,550,000Rp6,550,0000.061099 - Beban Lain-lainRp15,000Rp15,0000.011070 - Perlengkapan KantorRp100,000Rp100,0000.00.062060 - Beban Kebersihan TokoRp70,000Rp70,0000.041013 - Diskon PenjualanRp50,000Rp50,0000.062050 - Beban TransportasiRp160,000Rp160,0000.011060 - Sewa Dibayar DimukaRp2,000,000Rp2,000,0000.061030 - Beban Perlengkapan KantorRp100,000Rp100,0000.0TOTALRp226,295,000Rp226,295,000Rp193,800,000Rp193,800,000

Buku Besar-FILTERTanggalNomor BuktiKode dan Nama AkunRefDebitKreditKeterangan Transaksi01/12/09001/E/12/200911010 - KasRp150,000,000Setor modal01/12/09001/E/12/200931010 - Modal Nn. ElizaRp150,000,000Setor modal

02/12/09002/E/12/200962040 - Beban SewaRp3,000,000Sewa toko Desember 2009-Februari 2010: Ny. Rahmat02/12/09002/E/12/200911010 - KasRp3,000,000Sewa toko Desember 2009-Februari 2010: Ny. Rahmat

02/12/09005/CP.12/200911040 - Pesediaan Barang DaganganRp10,000,000Pembelian 5000kg beras @Rp2.000 PT Cianjur Permai (2/10, n30)02/12/09005/CP.12/200921010 - Utang UsahaRp10,000,000Pembelian 5000kg beras @Rp2.000 PT Cianjur Permai (2/10, n30)

02/12/09009/B/12/0911040 - Pesediaan Barang DaganganRp4,500,000Pembelian 3000kg jagung @Rp1.500 PT Hasil Bumi (n30)02/12/09009/B/12/0921010 - Utang UsahaRp4,500,000Pembelian 3000kg jagung @Rp1.500 PT Hasil Bumi (n30)

03/12/09004/S.12/0911040 - Pesediaan Barang DaganganRp3,000,000Pembelian 1500kg jagung @Rp2.000 Toko Semarang (2/10, n30)03/12/09004/S.12/0921010 - Utang UsahaRp3,000,000Pembelian 1500kg jagung @Rp2.000 Toko Semarang (2/10, n30)

04/12/09099/E/12/0911040 - Pesediaan Barang DaganganRp6,000,000Pembelian 3000kg kedelai @Rp2.000 PT Aman Jaya (n30)04/12/09099/E/12/0921010 - Utang UsahaRp6,000,000Pembelian 3000kg kedelai @Rp2.000 PT Aman Jaya (n30)

05/12/09001/E/P.12/0911030 - Piutang UsahaRp600,000Penjualan 200kg beras @Rp3.000 PT Sujud Syukur (2/10, n30)05/12/09001/E/P.12/0941011 - PenjualanRp600,000Penjualan 200kg beras @Rp3.000 PT Sujud Syukur (2/10, n30)

05/12/09001/E/P.12/0950000 - Harga Pokok PenjualanRp400,000HPP 200kg beras @Rp2.000 PT Sujud Syukur05/12/09001/E/P.12/0911040 - Pesediaan Barang DaganganRp400,000HPP 200kg beras @Rp2.000 PT Sujud Syukur

05/12/09002/E/P/12/0911010 - KasRp1,200,000Penjualan tunai 400kg beras @Rp3.000 PT Aman Saja05/12/09002/E/P/12/0941011 - PenjualanRp1,200,000Penjualan tunai 400kg beras @Rp3.000 PT Aman Saja

05/12/09002/E/P/12/0950000 - Harga Pokok PenjualanRp800,000HPP 400kg beras @Rp2.000 PT Aman Saja05/12/09002/E/P/12/0911040 - Pesediaan Barang DaganganRp800,000HPP 400kg beras @Rp2.000 PT Aman Saja

06/12/0902/E/P/12/0911030 - Piutang UsahaRp2,500,000Penjualan 1000kg jagung @Rp2.500 PT Monalisa (2/15, n30, FOB destination)06/12/0902/E/P/12/0941011 - PenjualanRp2,500,000Penjualan 1000kg jagung @Rp2.500 PT Monalisa (2/15, n30, FOB destination)

06/12/0902/E/P/12/0950000 - Harga Pokok PenjualanRp1,500,000HPP 1000kg jagung @Rp1.500 PT Monalisa06/12/0902/E/P/12/0911040 - Pesediaan Barang DaganganRp1,500,000HPP 1000kg jagung @Rp1.500 PT Monalisa

07/12/09002/E/12/200911010 - KasRp3,250,000Penjualan tunai 1000kg jagung @Rp3.2150 Tn. Ahmad07/12/09002/E/12/200941011 - PenjualanRp3,250,000Penjualan tunai 1000kg jagung @Rp3.2150 Tn. Ahmad

07/12/09002/E/12/200950000 - Harga Pokok PenjualanRp1,500,000HPP 1000kg jagung @Rp1.500 Tn. Ahmad07/12/09002/E/12/200911040 - Pesediaan Barang DaganganRp1,500,000HPP 1000kg jagung @Rp1.500 Tn. Ahmad

08/12/0903/E/P/12/0911030 - Piutang UsahaRp2,000,000Penjualan 500kg beras @Rp4.000 Tn. Aminuddin (2/10, n30, FOB destination)08/12/0903/E/P/12/0941011 - PenjualanRp2,000,000Penjualan 500kg beras @Rp4.000 Tn. Aminuddin (2/10, n30, FOB destination)

08/12/0903/E/P/12/0950000 - Harga Pokok PenjualanRp1,000,000HPP 500kg beras @Rp2.000 Tn. Aminuddin08/12/0903/E/P/12/0911040 - Pesediaan Barang DaganganRp1,000,000HPP 500kg beras @Rp2.000 Tn. Aminuddin

11/12/09002/E/12/200961099 - Beban Lain-lainRp15,000Biaya foto kopi: Alfiah Foto11/12/09002/E/12/200911010 - KasRp15,000Biaya foto kopi: Alfiah Foto

14/12/09003/E/12/200911070 - Perlengkapan KantorRp100,000Pembelian peralatan kantor: Toko Medika14/12/09003/E/12/200911010 - KasRp100,000Pembelian peralatan kantor: Toko Medika

15/12/09004/E/12/0962060 - Beban Kebersihan TokoRp70,000Biaya kebersihan toko 1-15 Des 2009: Tn. Mamad15/12/09004/E/12/0911010 - KasRp70,000Biaya kebersihan toko 1-15 Des 2009: Tn. Mamad

16/12/09005/E/12/0921010 - Utang UsahaRp8,000,000Pembayaran faktur per 02/12/09 PT Cianjur Permai16/12/09005/E/12/0911010 - KasRp8,000,000Pembayaran faktur per 02/12/09 PT Cianjur Permai

20/12/09004/E/12/0911040 - Pesediaan Barang DaganganRp2,000,000Pembelian 500kg kedelai @Rp4.000 Fatimah20/12/09004/E/12/0911010 - KasRp2,000,000Pembelian 500kg kedelai @Rp4.000 Fatimah

20/12/09005/E/12/200911010 - KasRp2,450,000Pembayaran faktur 02/E/P/09 per 06/12/09 PT Monalisa20/12/09005/E/12/200941013 - Diskon PenjualanRp50,000Diskon penjualan faktur 02/E/P/09 per 06/12/09 PT Monalisa20/12/09005/E/12/200911030 - Piutang UsahaRp2,500,000Pembayaran faktur 02/E/P/09 per 06/12/09 + diskon PT Monalisa

24/12/09006/E/12/0962050 - Beban TransportasiRp160,000Ongkos kirim barang ke pembeli: PT Lancar24/12/09006/E/12/0911010 - KasRp160,000Ongkos kirim barang ke pembeli: PT Lancar

27/12/090989/MM/12/0911040 - Pesediaan Barang DaganganRp1,000,000Pembelian 200kg cengkeh @Rp5.000 PT Moga-moga (n30)27/12/090989/MM/12/0921010 - Utang UsahaRp1,000,000Pembelian 200kg cengkeh @Rp5.000 PT Moga-moga (n30)

28/12/09005/E/P/12/0911030 - Piutang UsahaRp2,250,000Penjualan 900kg jagung @Rp2.500 Toko Sumber Terang (2/15, n40, FOB destination)28/12/09005/E/P/12/0941011 - PenjualanRp2,250,000Penjualan 900kg jagung @Rp2.500 Toko Sumber Terang (2/15, n40, FOB destination)

28/12/09005/E/P/12/0950000 - Harga Pokok PenjualanRp1,350,000HPP 900kg jagung @Rp1.500 Toko Sumber Terang28/12/09005/E/P/12/0911040 - Pesediaan Barang DaganganRp1,350,000HPP 900kg jagung @Rp1.500 Toko Sumber Terang

29/12/09089/SG/0911040 - Pesediaan Barang DaganganRp8,000,000Pembelian 2000kg beras @Rp4.000 PT Sejahtera (n30)29/12/09089/SG/0911040 - Pesediaan Barang DaganganRp7,500,000Pembelian 3000kg jagung @Rp2.500 PT Sejahtera (n30)29/12/09089/SG/0921010 - Utang UsahaRp15,500,000Pembelian 2000kg beras @Rp4.000 + 3000kg jagung @Rp2.500 PT Sejahtera (n30)

31/12/0911060 - Sewa Dibayar DimukaRp2,000,000Sewa toko selama Desember 200931/12/0962040 - Beban SewaRp2,000,000Sewa toko selama Desember 2009

31/12/0961030 - Beban Perlengkapan KantorRp100,000Pemakaian perlengkapan kantor selama Desember 200931/12/0911070 - Perlengkapan KantorRp100,000Pemakaian perlengkapan kantor selama Desember 2009

Buku Besar-PIVOTKode dan Nama Akun11010 - KasRow LabelsNomor BuktiKeterangan TransaksiSum of DebitSum of Kredit12/1/09001/E/12/2009Setor modalRp150,000,00012/2/09002/E/12/2009Sewa toko Desember 2009-Februari 2010: Ny. RahmatRp3,000,00012/5/09002/E/P/12/09Penjualan tunai 400kg beras @Rp3.000 PT Aman SajaRp1,200,00012/7/09002/E/12/2009Penjualan tunai 1000kg jagung @Rp3.2150 Tn. AhmadRp3,250,00012/11/09002/E/12/2009Biaya foto kopi: Alfiah FotoRp15,00012/14/09003/E/12/2009Pembelian peralatan kantor: Toko MedikaRp100,00012/15/09004/E/12/09Biaya kebersihan toko 1-15 Des 2009: Tn. MamadRp70,00012/16/09005/E/12/09Pembayaran faktur per 02/12/09 PT Cianjur PermaiRp8,000,00012/20/09004/E/12/09Pembelian 500kg kedelai @Rp4.000 FatimahRp2,000,000005/E/12/2009Pembayaran faktur 02/E/P/09 per 06/12/09 PT MonalisaRp2,450,00012/24/09006/E/12/09Ongkos kirim barang ke pembeli: PT LancarRp160,000Grand TotalRp156,900,000Rp13,345,000

COANoAccount NumberAccount NameAccount Name and NumberNoSupplier NameNoCostumer NameNoItem Name11-1101Cash1-1101 Cash1Penerbit Bintang Ilmu1Toko Sinar1Pengantar Ekonomi21-1102BCA1-1102 BCA2Penerbit Fajar2Toko Andalas2Akuntansi Keuangan31-1103Petty Cash1-1103 Petty Cash3PT Graha Media3Primamedia Course3Akuntansi Biaya41-1199Undeposited Funds1-1199 Undeposited Funds4Universitas Ken Arok4Perpajakan 151-1201Accounts Receivable1-1201 Accounts Receivable5Politeknik Ken Dedes5Perpajakan 261-1202Allowance for Bad Debts1-1202 Allowance for Bad Debts6Jaya College6MYOB Accounting71-1203Employee Receivable1-1203 Employee Receivable81-1301Merchandise of Inventory1-1301 Merchandise of Inventory91-1302Office Supplies1-1302 Office Supplies101-1401VAT In (Purchase Tax)1-1401 VAT In (Purchase Tax)111-1402Prepaid Rent1-1402 Prepaid Rent121-1403Prepaid Insurance1-1403 Prepaid Insurance131-1404Prepaid Tax Article 251-1404 Prepaid Tax Article 25141-1405Prepaid Tax Article 231-1405 Prepaid Tax Article 23151-2100Marketable Securities1-2100 Marketable Securities161-3100Land1-3100 Land171-3201Building Cost Value1-3201 Building Cost Value181-3202Accum. Depec. Building1-3202 Accum. Depec. Building191-3301Meuble & Equipment Cost1-3301 Meuble & Equipment Cost201-3302Accum. Deprec. Meuble & Equip.1-3302 Accum. Deprec. Meuble & Equip.211-3401Vehicles Cost Value1-3401 Vehicles Cost Value221-3402Accum. Deprec. Vehicles1-3402 Accum. Deprec. Vehicles232-1101Account Payable2-1101 Account Payable242-1201VAT Out (Sales Tax Payable)2-1201 VAT Out (Sales Tax Payable)252-1221Tax Payable Article 212-1221 Tax Payable Article 21262-1223Tax Payable Article 232-1223 Tax Payable Article 23272-1229Tax Payable Article 292-1229 Tax Payable Article 29282-1302Salaries Payable2-1302 Salaries Payable292-1303Electric & Water Payable2-1303 Electric & Water Payable302-1304Telephone Payable2-1304 Telephone Payable312-2100Bank Intan Payable (15 Years)2-2100 Bank Intan Payable (15 Years)323-0100Mr. Gumarang Capital3-0100 Mr. Gumarang Capital333-0200Mr. Gumarang Withdrawal3-0200 Mr. Gumarang Withdrawal344-1000Sales Product4-1000 Sales Product354-2000Service Fee4-2000 Service Fee364-3000Sales Discount4-3000 Sales Discount374-4000Freight Collected Income4-4000 Freight Collected Income385-1000Cost of Sales Product5-1000 Cost of Sales Product395-1202Freight In5-1202 Freight In405-1203Purchase Discount5-1203 Purchase Discount416-1100Insurance Expense6-1100 Insurance Expense426-1200Deprec. of Building Expense6-1200 Deprec. of Building Expense436-1300Deprec. of Meuble & Equipm.6-1300 Deprec. of Meuble & Equipm.446-1400Salary of General & Adm Expense6-1400 Salary of General & Adm Expense456-1500Electricity & Water Expense6-1500 Electricity & Water Expense466-1600Office Supplies Expense6-1600 Office Supplies Expense476-1700Telephone Expense6-1700 Telephone Expense486-1800Bank Adm. Charge6-1800 Bank Adm. Charge496-1900Other General & Adm Expense6-1900 Other General & Adm Expense506-2100Advertising Expense6-2100 Advertising Expense516-2200Deprec. Expense of Vehicles6-2200 Deprec. Expense of Vehicles526-2300Freight Out6-2300 Freight Out536-2400Bad Debts Expense6-2400 Bad Debts Expense546-2500Rent Expense6-2500 Rent Expense556-2900Other Marketing & Sales Exp.6-2900 Other Marketing & Sales Exp.568-1000Interest Income8-1000 Interest Income578-2000Gain of Sale Investment8-2000 Gain of Sale Investment588-3000Other Miscellaneous Income8-3000 Other Miscellaneous Income599-1000Interest Expense9-1000 Interest Expense609-99999Income Tax9-99999 Income Tax

JournalDateTransaction No.Account Code and NameRefDebitCreditDescriptionSupplierCostumerItemQuantityUnit Cost30/11/071-1101 CashRp8,370,000Beginning balance30/11/071-1102 BCARp10,000,000Beginning balance30/11/071-1103 Petty CashRp1,000,000Beginning balance30/11/071-1199 Undeposited FundsRp10,000,000Beginning balance30/11/071-1201 Accounts ReceivableRp11,000,000Beginning balanceToko Sinar30/11/071-1201 Accounts ReceivableRp6,600,000Beginning balanceToko Sinar30/11/071-1201 Accounts ReceivableRp8,800,000Beginning balanceToko Andalas30/11/071-1201 Accounts ReceivableRp9,900,000Beginning balanceToko Andalas30/11/071-1201 Accounts ReceivableRp6,600,000Beginning balancePrimamedia Course30/11/071-1201 Accounts ReceivableRp3,300,000Beginning balanceUniversitas Ken Arok30/11/071-1202 Allowance for Bad DebtsRp3,230,000Beginning balance30/11/071-1203 Employee ReceivableRp1,950,000Beginning balance30/11/071-1301 Merchandise of InventoryRp4,000,000Beginning balancePengantar Ekonomi100Rp40,00030/11/071-1301 Merchandise of InventoryRp5,250,000Beginning balanceAkuntansi Keuangan150Rp35,00030/11/071-1301 Merchandise of InventoryRp4,500,000Beginning balanceAkuntansi Biaya150Rp30,00030/11/071-1301 Merchandise of InventoryRp3,000,000Beginning balancePerpajakan 1100Rp30,00030/11/071-1301 Merchandise of InventoryRp3,500,000Beginning balancePerpajakan 2100Rp35,00030/11/071-1301 Merchandise of InventoryRp3,500,000Beginning balanceMYOB Accounting100Rp35,00030/11/071-1302 Office SuppliesRp980,000Beginning balance30/11/071-1401 VAT In (Purchase Tax)Rp2,900,000Beginning balance30/11/071-1402 Prepaid RentRp3,600,000Beginning balance30/11/071-1403 Prepaid InsuranceRp3,000,000Beginning balance30/11/071-1404 Prepaid Tax Article 25Rp5,000,000Beginning balance30/11/071-2100 Marketable SecuritiesRp12,500,000Beginning balance30/11/071-3100 LandRp100,000,000Beginning balance30/11/071-3201 Building Cost ValueRp150,000,000Beginning balance30/11/071-3202 Accum. Depec. BuildingRp52,500,000Beginning balance30/11/071-3301 Meuble & Equipment CostRp80,000,000Beginning balance30/11/071-3302 Accum. Deprec. Meuble & Equip.Rp32,000,000Beginning balance30/11/071-3401 Vehicles Cost ValueRp40,000,000Beginning balance30/11/071-3402 Accum. Deprec. VehiclesRp12,000,000Beginning balance30/11/072-1101 Account PayableRp4,400,000Beginning balancePenerbit Bintang Ilmu30/11/072-1101 Account PayableRp1,100,000Beginning balancePenerbit Bintang Ilmu30/11/072-1101 Account PayableRp5,500,000Beginning balancePenerbit Fajar30/11/072-1101 Account PayableRp9,900,000Beginning balancePenerbit Fajar30/11/072-1101 Account PayableRp4,400,000Beginning balancePT Graha Media30/11/072-1101 Account PayableRp11,000,000Beginning balancePT Graha Media30/11/072-1201 VAT Out (Sales Tax Payable)Rp4,200,000Beginning balance30/11/072-1221 Tax Payable Article 21Rp250,000Beginning balance30/11/072-1302 Salaries PayableRp4,525,000Beginning balance30/11/072-1303 Electric & Water PayableRp453,500Beginning balance30/11/072-1304 Telephone PayableRp622,800Beginning balance30/11/072-2100 Bank Intan Payable (15 Years)Rp50,000,000Beginning balance30/11/073-0100 Mr. Gumarang CapitalRp200,000,000Beginning balance30/11/073-0200 Mr. Gumarang WithdrawalRp23,600,000Beginning balance30/11/074-1000 Sales ProductRp413,500,000Beginning balance30/11/074-2000 Service FeeRp115,000,000Beginning balance30/11/074-3000 Sales DiscountRp5,000,000Beginning balance30/11/075-1000 Cost of Sales ProductRp306,320,000Beginning balance30/11/075-1202 Freight InRp1,700,000Beginning balance30/11/075-1203 Purchase DiscountRp2,570,000Beginning balance30/11/076-1100 Insurance ExpenseRp2,200,000Beginning balance30/11/076-1200 Deprec. of Building ExpenseRp1,750,000Beginning balance30/11/076-1300 Deprec. of Meuble & Equipm.Rp1,500,000Beginning balance30/11/076-1400 Salary of General & Adm ExpenseRp57,500,000Beginning balance30/11/076-1500 Electricity & Water ExpenseRp2,990,000Beginning balance30/11/076-1600 Office Supplies ExpenseRp2,400,000Beginning balance30/11/076-1700 Telephone ExpenseRp2,475,000Beginning balance30/11/076-1800 Bank Adm. ChargeRp2,500,000Beginning balance30/11/076-1900 Other General & Adm ExpenseRp500,000Beginning balance30/11/076-2100 Advertising ExpenseRp3,000,000Beginning balance30/11/076-2200 Deprec. Expense of VehiclesRp1,000,000Beginning balance30/11/076-2900 Other Marketing & Sales Exp.Rp400,000Beginning balance30/11/078-1000 Interest IncomeRp550,000Beginning balance30/11/078-3000 Other Miscellaneous IncomeRp133,700Beginning balance30/11/079-1000 Interest ExpenseRp13,750,000Beginning balance

02/12/07307120012-2100 Bank Intan Payable (15 Years)Rp2,000,000Pembayaran angsuran pinjaman jangka panjang02/12/07307120019-1000 Interest ExpenseRp900,000Pembayaran angsuran pinjaman jangka panjang02/12/07307120016-1800 Bank Adm. ChargeRp5,000Pembayaran angsuran pinjaman jangka panjang02/12/07307120011-1102 BCARp2,905,000Pembayaran angsuran pinjaman jangka panjang

03/12/07307120022-1101 Account PayableRp4,400,000Pelunasan invoice 30 NovemberPT Graha Media03/12/07307120021-1102 BCARp4,320,000Pelunasan invoice 30 November03/12/07307120025-1203 Purchase DiscountRp80,000Pelunasan invoice 30 November

03/12/07CR7120011-1102 BCARp10,800,00003/12/07CR7120024-3000 Sales DiscountRp200,00003/12/07CR7120031-1201 Accounts ReceivableRp11,000,000Pelunasan piutangToko Sinar

04/12/07BI20075931-1301 Merchandise of InventoryRp9,450,000Pembelian secara kreditPenerbit Bintang IlmuAkuntansi Keuangan300Rp31,50004/12/07BI20075931-1301 Merchandise of InventoryRp3,780,000Pembelian secara kreditPenerbit Bintang IlmuPerpajakan 1140Rp27,00004/12/07BI20075931-1401 VAT In (Purchase Tax)Rp1,323,000Pembelian secara kredit04/12/07BI20075935-1202 Freight InRp70,000Pembelian secara kredit04/12/07BI20075932-1101 Account PayableRp14,623,000Pembelian secara kredit

04/12/07307120032-1302 Salaries PayableRp4,525,000Pembayaran gaji karyawan bulan November04/12/07307120031-1102 BCARp4,525,000Pembayaran gaji karyawan bulan November

05/12/07107120011-1201 Accounts ReceivableRp9,500,000Penjualan barang secara kreditJaya College05/12/07107120014-1000 Sales ProductRp8,515,000Penjualan barang secara kredit05/12/07107120012-1201 VAT Out (Sales Tax Payable)Rp851,500Penjualan barang secara kredit05/12/07107120014-4000 Freight Collected IncomeRp133,500Penjualan barang secara kredit05/12/07107120015-1000 Cost of Sales ProductRp6,550,000Penjualan barang secara kredit05/12/07107120011-1301 Merchandise of InventoryRp2,000,000Penjualan barang secara kreditPengantar Ekonomi50Rp40,00005/12/07107120011-1301 Merchandise of InventoryRp2,800,000Penjualan barang secara kreditAkuntansi Keuangan8005/12/07107120011-1301 Merchandise of InventoryRp1,750,000Penjualan barang secara kreditPerpajakan 250

05/12/07CR7120021-1101 CashRp228,800Penjualan barang secara tunai05/12/07CR7120034-1000 Sales ProductRp208,000Penjualan barang secara tunai05/12/07CR7120042-1201 VAT Out (Sales Tax Payable)Rp20,800Penjualan barang secara tunai05/12/07CR7120055-1000 Cost of Sales ProductRp160,000Penjualan barang secara tunai05/12/07CR7120061-1301 Merchandise of InventoryRp160,000Penjualan barang secara tunaiPengantar Ekonomi4Rp40,000

05/12/07CR7120031-1102 BCARp18,360,000Pelunasan piutang05/12/07CR7120044-3000 Sales DiscountRp340,000Pelunasan piutang05/12/07CR7120051-1201 Accounts ReceivableRp18,700,000Pelunasan piutangToko Andalas

07/12/07107120021-1201 Accounts ReceivableRp13,500,000Penjualan barang secara kreditPrimamedia Course07/12/07107120024-1000 Sales ProductRp12,150,000Penjualan barang secara kredit07/12/07107120022-1201 VAT Out (Sales Tax Payable)Rp1,215,000Penjualan barang secara kredit07/12/07107120024-4000 Freight Collected IncomeRp135,000Penjualan barang secara kredit07/12/07107120025-1000 Cost of Sales ProductRp9,195,000Penjualan barang secara kredit07/12/07107120021-1301 Merchandise of InventoryRp3,395,000Penjualan barang secara kreditAkuntansi Keuangan10007/12/07107120021-1301 Merchandise of InventoryRp3,000,000Penjualan barang secara kreditAkuntansi Biaya10007/12/07107120021-1301 Merchandise of InventoryRp2,800,000Penjualan barang secara kreditMYOB Accounting80

09/12/07307120042-1221 Tax Payable Article 21Rp250,000Pembayaran pajak bulanan ke kas negara09/12/07307120041-1404 Prepaid Tax Article 25Rp270,000Pembayaran pajak bulanan ke kas negara09/12/07307120041-1101 CashRp520,000Pembayaran pajak bulanan ke kas negara

09/12/07307120052-1101 Account PayableRp11,000,000Pelunasan utang atas invoice bulan NovemberPT Graha Media09/12/07307120051-1102 BCARp10,800,000Pelunasan utang atas invoice bulan November09/12/07307120055-1203 Purchase DiscountRp200,000Pelunasan utang atas invoice bulan November

10/12/07PF/12/9121-1301 Merchandise of InventoryRp6,400,000Pembelian secara kreditPengantar Ekonomi160Rp40,00010/12/07PF/12/9131-1301 Merchandise of InventoryRp6,600,000Pembelian secara kreditAkuntansi Biaya220Rp30,00010/12/07PF/12/9141-1401 VAT In (Purchase Tax)Rp1,300,000Pembelian secara kredit10/12/07PF/12/9152-1101 Account PayableRp14,300,000Pembelian secara kreditPT Graha Media

10/12/07307120066-2300 Freight OutRp268,500Pengisian ulang kas kecil10/12/07307120065-1202 Freight InRp80,000Pengisian ulang kas kecil10/12/07307120061-1302 Office SuppliesRp230,000Pengisian ulang kas kecil10/12/07307120066-1900 Other General & Adm ExpenseRp65,000Pengisian ulang kas kecil10/12/07307120061-1101 CashRp643,500Pengisian ulang kas kecil

10/12/07307120072-1201 VAT Out (Sales Tax Payable)Rp4,200,000Membayar SPT masa PPN 119510/12/07307120071-1401 VAT In (Purchase Tax)Rp2,900,000Membayar SPT masa PPN 119610/12/07307120071-1101 CashRp1,300,000Membayar SPT masa PPN 1197

10/12/07CR7120041-1102 BCARp6,600,000Pelunasan piutang10/12/07CR7120041-1201 Accounts ReceivableRp6,600,000Pelunasan piutangToko Andalas

11/02/07PF/Dec/8801-1301 Merchandise of InventoryRp5,320,000Pembelian secara kreditPenerbit FajarPerpajakan 2160Rp33,25011/02/07PF/Dec/8811-1301 Merchandise of InventoryRp3,990,000Pembelian secara kreditPenerbit FajarMYOB Accounting120Rp33,25011/02/07PF/Dec/8821-1401 VAT In (Purchase Tax)Rp931,000Pembelian secara kredit11/02/07PF/Dec/8835-1202 Freight InRp59,000Pembelian secara kredit11/02/07PF/Dec/8842-1101 Account PayableRp10,300,000Pembelian secara kreditPenerbit Fajar

11/02/07107120031-1201 Accounts ReceivableRp11,869,000Penjualan secara kreditToko Andalas11/02/07107120034-1000 Sales ProductRp10,790,000Penjualan secara kredit11/02/07107120032-1201 VAT Out (Sales Tax Payable)Rp1,079,000Penjualan secara kredit11/02/07107120035-1000 Cost of Sales ProductRp8,212,500Penjualan secara kredit11/12/07107120031-1301 Merchandise of InventoryRp2,400,000Penjualan secara kreditPengantar Ekonomi60Rp40,00011/02/07107120031-1301 Merchandise of InventoryRp2,400,000Penjualan secara kreditAkuntansi Biaya8011/02/07107120031-1301 Merchandise of InventoryRp3,412,500Penjualan secara kreditPerpajakan 2100

11/02/07307120082-1101 Account PayableRp5,500,000Pelunasan utang atas invoice tgl 17 NovemberPenerbit Fajar11/02/07307120081-1102 BCARp5,500,000Pelunasan utang atas invoice tgl 17 November

12/12/07DN7120012-1101 Account PayableRp731,500Pengembalian barangPenerbit Fajar12/12/07DN7120021-1301 Merchandise of InventoryRp665,000Pengembalian barangPenerbit FajarPerpajakan 2-20Rp(33,250)12/12/07DN7120031-1401 VAT In (Purchase Tax)Rp66,500Pengembalian barang

12/12/07307120092-1101 Account PayableRp5,500,000Pelunasan utang invoice tgl 10 dan 21 NovemberPenerbit Fajar12/12/07307120091-1102 BCARp5,400,000Pelunasan utang invoice tgl 10 dan 21 November12/12/07307120095-1203 Purchase DiscountRp100,000Pelunasan utang invoice tgl 10 dan 21 November

15/12/07CN7120014-1000 Sales ProductRp455,000Pengembalian barang oleh customer15/12/07CN7120022-1201 VAT Out (Sales Tax Payable)Rp45,500Pengembalian barang oleh customer15/12/07CN7120031-1201 Accounts ReceivableRp500,500Pengembalian barang oleh customerToko Andalas15/12/07CN7120041-1301 Merchandise of InventoryRp332,500Pengembalian barang oleh customerPerpajakan 21015/12/07CN7120055-1000 Cost of Sales ProductRp332,500Pengembalian barang oleh customer

15/12/07307120102-1303 Electric & Water PayableRp453,500Pembayaran listrik dan air bulan November15/12/07307120106-1900 Other General & Adm ExpenseRp2,000Pembayaran listrik dan air bulan November15/12/07307120101-1101 CashRp455,500Pembayaran listrik dan air bulan November

15/12/07307120112-1304 Telephone PayableRp622,800Pembayaran telepon bulan November15/12/07307120116-1900 Other General & Adm ExpenseRp2,000Pembayaran telepon bulan November15/12/07307120111-1101 CashRp624,800Pembayaran telepon bulan November

16/12/07CR7120051-1102 BCARp9,500,000Pelunasan piutang16/12/07CR7120051-1201 Accounts ReceivableRp9,500,000Pelunasan piutangJaya College

17/12/07CR7120061-1101 CashRp1,950,000Pelunasan piutang karyawan17/12/07CR7120061-1203 Employee ReceivableRp1,950,000Pelunasan piutang karyawan

18/12/07BI20075991-1301 Merchandise of InventoryRp1,890,000Pembelian secara kreditPenerbit Bintang IlmuAkuntansi Keuangan60Rp31,50018/12/07BI20075991-1301 Merchandise of InventoryRp2,700,000Pembelian secara kreditPenerbit Bintang IlmuPerpajakan 1100Rp27,00018/12/07BI20075991-1401 VAT In (Purchase Tax)Rp459,000Pembelian secara kredit18/12/07BI20075992-1101 Account PayableRp5,049,000Pembelian secara kreditPenerbit Bintang Ilmu

18/12/07CR7120071-1102 BCARp7,500,000Penjualan surat berharga saham18/12/07CR7120081-2100 Marketable SecuritiesRp6,000,000Penjualan surat berharga saham18/12/07CR7120098-2000 Gain of Sale InvestmentRp1,500,000Penjualan surat berharga saham

19/12/07307120122-1101 Account PayableRp14,553,000Pelunasan utang atas invoice tgl 4 DesemberPenerbit Bintang Ilmu19/12/07307120121-1102 BCARp14,553,000Pelunasan utang atas invoice tgl 4 Desember

19/12/07307120132-1101 Account PayableRp9,900,000Pelunasan hutang atas invoice tgl 19 NovemberPenerbit Fajar19/12/07307120131-1102 BCARp9,720,000Pelunasan hutang atas invoice tgl 19 November19/12/07307120135-1203 Purchase DiscountRp180,000Pelunasan hutang atas invoice tgl 19 November

19/12/07CR7120081-1102 BCARp13,500,000Pelunasan piutang19/12/07CR7120081-1201 Accounts ReceivableRp13,500,000Pelunasan piutangPrimamedia Course

20/12/07107120041-1201 Accounts ReceivableRp13,100,000Penjualan secara kreditUniversitas Ken Arok20/12/07107120044-1000 Sales ProductRp11,862,500Penjualan secara kredit20/12/07107120042-1201 VAT Out (Sales Tax Payable)Rp1,186,250Penjualan secara kredit20/12/07107120044-4000 Freight Collected IncomeRp51,250Penjualan secara kredit20/12/07107120045-1000 Cost of Sales ProductRp8,783,750Penjualan secara kredit20/12/07107120041-1301 Merchandise of InventoryRp2,000,000Penjualan secara kreditPengantar Ekonomi50Rp40,00020/12/07107120041-1301 Merchandise of InventoryRp1,890,000Penjualan secara kreditAkuntansi Keuangan6020/12/07107120041-1301 Merchandise of InventoryRp2,400,000Penjualan secara kreditAkuntansi Biaya8020/12/07107120041-1301 Merchandise of InventoryRp2,493,750Penjualan secara kreditPerpajakan 275

20/12/07CR7120091-1102 BCARp11,161,800Pelunasan piutang20/12/07CR7120104-3000 Sales DiscountRp206,700Pelunasan piutang20/12/07CR7120111-1201 Accounts ReceivableRp11,368,500Pelunasan piutangPrimamedia Course

23/12/07PF/Dec/9121-1301 Merchandise of InventoryRp5,320,000Pembelian secara kreditPenerbit FajarPerpajakan 2160Rp33,25023/12/07PF/Dec/9131-1301 Merchandise of InventoryRp2,992,500Pembelian secara kreditPenerbit FajarMYOB Accounting90Rp33,25023/12/07PF/Dec/9141-1401 VAT In (Purchase Tax)Rp831,250Pembelian secara kredit23/12/07PF/Dec/9155-1202 Freight InRp61,250Pembelian secara kredit23/12/07PF/Dec/9162-1101 Account PayableRp9,205,000Pembelian secara kreditPenerbit Fajar

25/12/07CR7120101-1101 CashRp429,000Penjualan secara tunai25/12/07CR7120114-1000 Sales ProductRp390,000Penjualan secara tunai25/12/07CR7120122-1201 VAT Out (Sales Tax Payable)Rp39,000Penjualan secara tunai25/12/07CR7120135-1000 Cost of Sales ProductRp300,000Penjualan secara tunai25/12/07CR7120141-1301 Merchandise of InventoryRp300,000Penjualan secara tunaiPerpajakan 110

26/12/07107120051-1201 Accounts ReceivableRp11,011,000Penjualan barang secara kreditPoliteknik Ken Dedes26/12/07107120054-1000 Sales ProductRp10,010,000Penjualan barang secara kredit26/12/07107120052-1201 VAT Out (Sales Tax Payable)Rp1,001,000Penjualan barang secara kredit26/12/07107120055-1000 Cost of Sales ProductRp7,017,500Penjualan barang secara kredit26/12/07107120051-1301 Merchandise of InventoryRp5,355,000Penjualan barang secara kreditAkuntansi Keuangan17026/12/07107120051-1301 Merchandise of InventoryRp1,662,500Penjualan barang secara kreditPerpajakan 250

28/12/07107120061-1201 Accounts ReceivableRp13,942,500Penjualan barang secara kreditToko Sinar28/12/07107120064-1000 Sales ProductRp12,675,000Penjualan barang secara kredit28/12/07107120062-1201 VAT Out (Sales Tax Payable)Rp1,267,500Penjualan barang secara kredit28/12/07107120065-1000 Cost of Sales ProductRp9,627,500Penjualan barang secara kredit28/12/07107120061-1301 Merchandise of InventoryRp2,400,000Penjualan barang secara kreditPengantar Ekonomi6028/12/07107120061-1301 Merchandise of InventoryRp2,400,000Penjualan barang secara kreditAkuntansi Biaya8028/12/07107120061-1301 Merchandise of InventoryRp1,800,000Penjualan barang secara kreditPerpajakan 16028/12/07107120061-1301 Merchandise of InventoryRp3,027,500Penjualan barang secara kreditMYOB Accounting90

28/12/07107120071-1201 Accounts ReceivableRp6,600,000Pendapatan jasa dari penyusunan silabusPoliteknik Ken Dedes28/12/07107120074-2000 Service FeeRp6,000,000Pendapatan jasa dari penyusunan silabus28/12/07107120072-1201 VAT Out (Sales Tax Payable)Rp600,000Pendapatan jasa dari penyusunan silabus

28/12/07107120081-1201 Accounts ReceivableRp4,220,000Pendapatan jasa dari pembuatan softwareJaya College28/12/07107120081-1405 Prepaid Tax Article 23Rp180,000Pendapatan jasa dari pembuatan software28/12/07107120084-2000 Service FeeRp4,000,000Pendapatan jasa dari pembuatan software28/12/07107120082-1201 VAT Out (Sales Tax Payable)Rp400,000Pendapatan jasa dari pembuatan software

29/12/07CR7120111-1101 CashRp507,650Penjualan tunai29/12/07CR7120124-1000 Sales ProductRp461,500Penjualan tunai29/12/07CR7120132-1201 VAT Out (Sales Tax Payable)Rp46,150Penjualan tunai29/12/07CR7120145-1000 Cost of Sales ProductRp346,250Penjualan tunai29/12/07CR7120151-1301 Merchandise of InventoryRp180,000Penjualan tunaiAkuntansi Biaya629/12/07CR7120161-1301 Merchandise of InventoryRp166,250Penjualan tunaiMYOB Accounting5

29/12/07CR7120121-1102 BCARp25,000,000Tambahan setoran modal29/12/07CR7120123-0100 Mr. Gumarang CapitalRp25,000,000Tambahan setoran modal

30/12/07307120146-2100 Advertising ExpenseRp1,000,000Membayar iklan yang dibuat seminggu lalu30/12/07307120146-1900 Other General & Adm ExpenseRp750,000Membayar iklan yang dibuat seminggu lalu30/12/07307120141-1102 BCARp1,750,000Membayar iklan yang dibuat seminggu lalu

30/12/07307120156-2900 Other Marketing & Sales Exp.Rp750,000Memberikan sumbangan tunai30/12/07307120151-1101 CashRp750,000Memberikan sumbangan tunai

30/12/07CR7120131-1102 BCARp4,140,000Pelunasan piutang30/12/07CR7120144-3000 Sales DiscountRp80,000Pelunasan piutang30/12/07CR7120151-1201 Accounts ReceivableRp4,220,000Pelunasan piutangJaya College

30/12/07CR7120141-1102 BCARp2,500,000Setoran tunai dari kas ke BCA30/12/07CR7120141-1101 CashRp2,500,000Setoran tunai dari kas ke BCA

31/12/07CR7120151-1101 CashRp1,500,000Penarikan tunai ke kas di tangan31/12/07CR7120151-1102 BCARp1,500,000Penarikan tunai ke kas di tangan

31/12/07GJ7120016-1200 Deprec. of Building ExpenseRp160,000Jurnal penyesuaian31/12/07GJ7120011-3202 Accum. Depec. BuildingRp160,000Jurnal penyesuaian31/12/07GJ7120016-1300 Deprec. of Meuble & Equipm.Rp135,000Jurnal penyesuaian31/12/07GJ7120011-3302 Accum. Deprec. Meuble & Equip.Rp135,000Jurnal penyesuaian31/12/07GJ7120016-2200 Deprec. Expense of VehiclesRp100,000Jurnal penyesuaian31/12/07GJ7120011-3402 Accum. Deprec. VehiclesRp100,000Jurnal penyesuaian

31/12/07GJ7120026-2500 Rent ExpenseRp150,000Jurnal penyesuaian31/12/07GJ7120021-1402 Prepaid RentRp150,000Jurnal penyesuaian31/12/07GJ7120026-1100 Insurance ExpenseRp125,000Jurnal penyesuaian31/12/07GJ7120021-1403 Prepaid InsuranceRp125,000Jurnal penyesuaian

31/12/07GJ7120036-1500 Electricity & Water ExpenseRp275,000Jurnal penyesuaian31/12/07GJ7120032-1303 Electric & Water PayableRp275,000Jurnal penyesuaian31/12/07GJ7120036-1700 Telephone ExpenseRp225,000Jurnal penyesuaian31/12/07GJ7120032-1304 Telephone PayableRp225,000Jurnal penyesuaian31/12/07GJ7120036-1400 Salary of General & Adm ExpenseRp5,250,000Jurnal penyesuaian31/12/07GJ7120032-1302 Salaries PayableRp5,250,000Jurnal penyesuaian

31/12/07GJ7120046-2400 Bad Debts ExpenseRp588,745Jurnal penyesuaian31/12/07GJ7120041-1202 Allowance for Bad DebtsRp588,745Jurnal penyesuaian

31/12/07GJ7120051-1102 BCARp212,745Jurnal penyesuaian31/12/07GJ7120056-1800 Bank Adm. ChargeRp32,000Jurnal penyesuaian31/12/07GJ7120058-1000 Interest IncomeRp244,745Jurnal penyesuaian

31/12/07GJ7120063-0200 Mr. Gumarang WithdrawalRp1,500,000Jurnal penyesuaian31/12/07GJ7120061-1101 CashRp1,500,000Jurnal penyesuaian

31/12/07GJ7120075-1202 Freight InRp50,000Jurnal penyesuaian31/12/07GJ7120076-2300 Freight OutRp100,000Jurnal penyesuaian31/12/07GJ7120076-1900 Other General & Adm ExpenseRp75,000Jurnal penyesuaian31/12/07GJ7120076-2900 Other Marketing & Sales Exp.Rp25,000Jurnal penyesuaian31/12/07GJ7120071-1103 Petty CashRp250,000Jurnal penyesuaian

31/12/07GJ7120086-1600 Office Supplies ExpenseRp710,000Jurnal penyesuaian31/12/07GJ7120081-1302 Office SuppliesRp710,000Jurnal penyesuaian

31/12/07GJ7120099-99999 Income TaxRp26,000,000Jurnal penyesuaian31/12/07GJ7120092-1221 Tax Payable Article 21Rp180,000Jurnal penyesuaian31/12/07GJ7120092-1223 Tax Payable Article 23Rp5,270,000Jurnal penyesuaian31/12/07GJ7120092-1229 Tax Payable Article 29Rp20,550,000Jurnal penyesuaian

31/12/07GJ7120102-1201 VAT Out (Sales Tax Payable)Rp4,777,750Jurnal penyesuaian31/12/07GJ7120101-1401 VAT In (Purchase Tax)Rp4,777,750Jurnal penyesuaian

Inventory TablePengantar EkonomiDatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp40,000100Rp4,000,000Rp40,000100Rp4,000,00005/12/07Rp40,00050Rp2,000,000Rp40,00050Rp2,000,00005/12/07Rp40,0004Rp160,000Rp40,00046Rp1,840,00010/12/07Rp40,000160Rp6,400,000Rp40,000206Rp8,240,00011/12/07Rp40,00060Rp2,400,000Rp40,000146Rp5,840,00020/12/07Rp40,00050Rp2,000,000Rp40,00096Rp3,840,00028/12/07Rp40,00060Rp2,400,000Rp40,00036Rp1,440,000Adj. Bal.Rp1,440,000Akuntansi KeuanganDatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp35,000150Rp5,250,00004/12/07Rp31,500300Rp9,450,000Rp35,000150Rp5,250,000Rp31,500300Rp9,450,00005/12/07Rp35,00080Rp2,800,000Rp35,00070Rp2,450,000Rp31,500300Rp9,450,00007/12/07Rp35,00070Rp2,450,000Rp31,500270Rp8,505,000Rp31,50030Rp945,00018/12/07Rp31,50060Rp1,890,000Rp31,500330Rp10,395,00020/12/07Rp31,50060Rp1,890,000Rp31,500270Rp8,505,00026/12/07Rp31,500170Rp5,355,000Rp31,500100Rp3,150,000Adj. Bal.Rp3,150,000Akuntansi BiayaDatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp30,000150Rp4,500,00007/12/07Rp30,000100Rp3,000,000Rp30,00050Rp1,500,00010/12/07Rp30,000220Rp6,600,000Rp30,000270Rp8,100,00011/12/07Rp30,00080Rp2,400,000Rp30,000190Rp5,700,00020/12/07Rp30,00080Rp2,400,000Rp30,000110Rp3,300,00028/12/07Rp30,00080Rp2,400,000Rp30,00030Rp900,00029/12/07Rp30,0006Rp180,000Rp30,00024Rp720,000Adj. Bal.Rp720,000Perpajakan 1DatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp30,000100Rp3,000,00004/12/07Rp27,000140Rp3,780,000Rp30,000100Rp3,000,000Rp27,000140Rp3,780,00018/12/07Rp27,000100Rp2,700,000Rp30,000100Rp3,000,000Rp27,000240Rp6,480,00025/12/07Rp30,00010Rp300,000Rp30,00090Rp2,700,000Rp27,000240Rp6,480,00028/12/07Rp30,00060Rp1,800,000Rp30,00030Rp900,000Rp27,000240Rp6,480,000Adj. Bal.Rp7,380,000Perpajakan 2DatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp35,000100Rp3,500,00005/12/07Rp35,00050Rp1,750,000Rp35,00050Rp1,750,00011/12/07Rp33,250160Rp5,320,000Rp35,00050Rp1,750,000Rp33,250160Rp5,320,00011/12/07Rp35,00050Rp1,750,000Rp33,250110Rp3,657,500Rp33,25050Rp1,662,50012/12/07Rp33,250-20Rp(665,000)Rp33,25090Rp2,992,50015/12/07Rp33,250-10Rp(332,500)Rp33,250100Rp3,325,00020/12/07Rp33,25075Rp2,493,750Rp33,25025Rp831,25023/12/07Rp33,250160Rp5,320,000Rp33,250185Rp6,151,25026/12/07Rp33,25050Rp1,662,500Rp33,250135Rp4,488,750Adj. Bal.Rp4,488,750MYOB AccountingDatePurchaseCOMSMerchandise InventoryUnit CostQuantityTotal CostUnit CostQuantityTotal CostUnit CostQuantityTotal CostBal.Rp35,000100Rp3,500,00007/12/07Rp35,00080Rp2,800,000Rp35,00020Rp700,00011/12/07Rp33,250120Rp3,990,000Rp35,00020Rp700,000Rp33,250120Rp3,990,00023/12/07Rp33,25090Rp2,992,500Rp35,00020Rp700,000Rp33,250210Rp6,982,50028/12/07Rp35,00020Rp700,000Rp33,250140Rp4,655,000Rp33,25070Rp2,327,50029/12/07Rp33,2505Rp166,250Rp33,250135Rp4,488,750Adj. Bal.Rp4,488,750

Trial BalanceAccount Code and NameTrial BalanceBalanceDebitKreditDebitKredit1-1101 CashRp12,985,450Rp8,293,800Rp4,691,6500.01-1102 BCARp119,274,545Rp60,973,000Rp58,301,5450.01-1103 Petty CashRp1,000,000Rp250,000Rp750,0000.01-1199 Undeposited FundsRp10,000,0000.0Rp10,000,0000.01-1201 Accounts ReceivableRp129,942,500Rp75,389,000Rp54,553,5000.01-1202 Allowance for Bad Debts0.0Rp3,818,7450.0Rp3,818,7451-1203 Employee ReceivableRp1,950,000Rp1,950,0000.00.01-1301 Merchandise of InventoryRp72,525,000Rp50,857,500Rp21,667,5000.01-1302 Office SuppliesRp1,210,000Rp710,000Rp500,0000.01-1401 VAT In (Purchase Tax)Rp7,744,250Rp7,744,2500.00.01-1402 Prepaid RentRp3,600,000Rp150,000Rp3,450,0000.01-1403 Prepaid InsuranceRp3,000,000Rp125,000Rp2,875,0000.01-1404 Prepaid Tax Article 25Rp5,270,0000.0Rp5,270,0000.01-1405 Prepaid Tax Article 23Rp180,0000.0Rp180,0000.01-2100 Marketable SecuritiesRp12,500,000Rp6,000,000Rp6,500,0000.01-3100 LandRp100,000,0000.0Rp100,000,0000.01-3201 Building Cost ValueRp150,000,0000.0Rp150,000,0000.01-3202 Accum. Depec. Building0.0Rp52,660,0000.0Rp52,660,0001-3301 Meuble & Equipment CostRp80,000,0000.0Rp80,000,0000.01-3302 Accum. Deprec. Meuble & Equip.0.0Rp32,135,0000.0Rp32,135,0001-3401 Vehicles Cost ValueRp40,000,0000.0Rp40,000,0000.01-3402 Accum. Deprec. Vehicles0.0Rp12,100,0000.0Rp12,100,0002-1101 Account PayableRp51,584,500Rp89,777,0000.0Rp38,192,5002-1201 VAT Out (Sales Tax Payable)Rp9,023,250Rp11,906,2000.0Rp2,882,9502-1221 Tax Payable Article 21Rp250,000Rp430,0000.0Rp180,0002-1223 Tax Payable Article 230.0Rp5,270,0000.0Rp5,270,0002-1229 Tax Payable Article 290.0Rp20,550,0000.0Rp20,550,0002-1302 Salaries PayableRp4,525,000Rp9,775,0000.0Rp5,250,0002-1303 Electric & Water PayableRp453,500Rp728,5000.0Rp275,0002-1304 Telephone PayableRp622,800Rp847,8000.0Rp225,0002-2100 Bank Intan Payable (15 Years)Rp2,000,000Rp50,000,0000.0Rp48,000,0003-0100 Mr. Gumarang Capital0.0Rp225,000,0000.0Rp225,000,0003-0200 Mr. Gumarang WithdrawalRp25,100,0000.0Rp25,100,0000.04-1000 Sales ProductRp455,000Rp480,562,0000.0Rp480,107,0004-2000 Service Fee0.0Rp125,000,0000.0Rp125,000,0004-3000 Sales DiscountRp5,826,7000.0Rp5,826,7000.04-4000 Freight Collected Income0.0Rp319,7500.0Rp319,7505-1000 Cost of Sales ProductRp356,512,500Rp332,500Rp356,180,0000.05-1202 Freight InRp2,020,2500.0Rp2,020,2500.05-1203 Purchase Discount0.0Rp3,130,0000.0Rp3,130,0006-1100 Insurance ExpenseRp2,325,0000.0Rp2,325,0000.06-1200 Deprec. of Building ExpenseRp1,910,0000.0Rp1,910,0000.06-1300 Deprec. of Meuble & Equipm.Rp1,635,0000.0Rp1,635,0000.06-1400 Salary of General & Adm ExpenseRp62,750,0000.0Rp62,750,0000.06-1500 Electricity & Water ExpenseRp3,265,0000.0Rp3,265,0000.06-1600 Office Supplies ExpenseRp3,110,0000.0Rp3,110,0000.06-1700 Telephone ExpenseRp2,700,0000.0Rp2,700,0000.06-1800 Bank Adm. ChargeRp2,537,0000.0Rp2,537,0000.06-1900 Other General & Adm ExpenseRp1,394,0000.0Rp1,394,0000.06-2100 Advertising ExpenseRp4,000,0000.0Rp4,000,0000.06-2200 Deprec. Expense of VehiclesRp1,100,0000.0Rp1,100,0000.06-2300 Freight OutRp368,5000.0Rp368,5000.06-2400 Bad Debts ExpenseRp588,7450.0Rp588,7450.06-2500 Rent ExpenseRp150,0000.0Rp150,0000.06-2900 Other Marketing & Sales Exp.Rp1,175,0000.0Rp1,175,0000.08-1000 Interest Income0.0Rp794,7450.0Rp794,7458-2000 Gain of Sale Investment0.0Rp1,500,0000.0Rp1,500,0008-3000 Other Miscellaneous Income0.0Rp133,7000.0Rp133,7009-1000 Interest ExpenseRp14,650,0000.0Rp14,650,0000.09-99999 Income TaxRp26,000,0000.0Rp26,000,0000.0TOTALRp1,339,213,490Rp1,339,213,490Rp1,057,524,390Rp1,057,524,390

Income Stat.CV Gumarang Jaya LestariIncome StatementFor the Year Ended December 31st , 2007Revenues4-1000 Sales ProductRp480,107,0004-2000 Service FeeRp125,000,0004-3000 Sales DiscountRp(5,826,700)4-4000 Freight Collected IncomeRp319,750Net SalesRp599,600,0505-1000 Cost of Sales ProductRp356,180,0005-1202 Freight InRp2,020,2505-1203 Purchase DiscountRp(3,130,000)Rp(355,070,250)Gross ProfitRp244,529,800

Expenses6-1100 Insurance ExpenseRp2,325,0006-1200 Deprec. of Building ExpenseRp1,910,0006-1300 Deprec. of Meuble & Equipm.Rp1,635,0006-1400 Salary of General & Adm ExpenseRp62,750,0006-1500 Electricity & Water ExpenseRp3,265,0006-1600 Office Supplies ExpenseRp3,110,0006-1700 Telephone ExpenseRp2,700,0006-1800 Bank Adm. ChargeRp2,537,0006-1900 Other General & Adm ExpenseRp1,394,0006-2100 Advertising ExpenseRp4,000,0006-2200 Deprec. Expense of VehiclesRp1,100,0006-2300 Freight OutRp368,5006-2400 Bad Debts ExpenseRp588,7456-2500 Rent ExpenseRp150,0006-2900 Other Marketing & Sales Exp.Rp1,175,000Total expensesRp(89,008,245)Rp155,521,555Other incomes dan expenses8-1000 Interest IncomeRp794,7458-2000 Gain of Sale InvestmentRp1,500,0008-3000 Other Miscellaneous IncomeRp133,7009-1000 Interest ExpenseRp(14,650,000)9-99999 Income TaxRp(26,000,000)Rp(38,221,555)Net incomeRp117,300,000

Statements of OECV Gumarang Jaya LestariIncome StatementFor the Year Ended December 31st , 2007Begining capital, 30 November 2007Rp225,000,000Add : Net incomeRp117,300,000Less : WithdrawalRp(25,100,000)Rp92,200,000Ending capital, 31 Desember 2007Rp317,200,000

Bal. SheetCV Gumarang Jaya LestariBalance sheet31st December 2007Current assetsLiabilities1-1101 CashRp4,691,6502-1101 Account PayableRp38,192,5001-1102 BCARp58,301,5452-1201 VAT Out (Sales Tax Payable)Rp2,882,9501-1103 Petty CashRp750,0002-1221 Tax Payable Article 21Rp180,0001-1199 Undeposited FundsRp10,000,0002-1223 Tax Payable Article 23Rp5,270,0001-1201 Accounts ReceivableRp54,553,5002-1229 Tax Payable Article 29Rp20,550,0001-1202 Allowance for Bad DebtsRp(3,818,745)2-1302 Salaries PayableRp5,250,0001-1203 Employee Receivable0.02-1303 Electric & Water PayableRp275,0001-1301 Merchandise of InventoryRp21,667,5002-1304 Telephone PayableRp225,0001-1302 Office SuppliesRp500,0002-2100 Bank Intan Payable (15 Years)Rp48,000,0001-1401 VAT In (Purchase Tax)0.0Total LiabilitiesRp120,825,4501-1402 Prepaid RentRp3,450,0001-1403 Prepaid InsuranceRp2,875,0001-1404 Prepaid Tax Article 25Rp5,270,0001-1405 Prepaid Tax Article 23Rp180,0001-2100 Marketable SecuritiesRp6,500,000Total current assetsRp164,920,450Fixed assetsOwner's equity1-3100 LandRp100,000,0003-0100 Mr. Gumarang CapitalRp317,200,0001-3201 Building Cost ValueRp150,000,0001-3202 Accum. Depec. BuildingRp(52,660,000)1-3301 Meuble & Equipment CostRp80,000,0001-3302 Accum. Deprec. Meuble & Equip.Rp(32,135,000)1-3401 Vehicles Cost ValueRp40,000,0001-3402 Accum. Deprec. VehiclesRp(12,100,000)Total fixed assetsRp273,105,000Total AssetsRp438,025,450Total Liabilities dan Owner's equityRp438,025,450

Closing