General Journal

Date
12/8/2009
12/8/2009

Account Titles dan Explaination

Acct No.
Acc Name
101A Allowance for Doubtful Accounts
101
Accounts Receivable

Description
Piutang tak tertagih PT.Merdeka
Piutang tak tertagih PT.Merdeka

PR

Debit

Credit

175,000
175,000

12/12/2009
12/12/2009

402
101

Sales Return & Allowances

Accounts Receivable

Retur Penjualan PT.Salemba Raya

Retur Penjualan PT.Salemba Raya

500,000

12/14/2009
12/14/2009

200
502

Account Payable
Purchases Return & Allowances

Retur Pembelian PT.Burung Garuda

Retur Pembelian PT.Burung Garuda

1,600,000

12/26/2009

104
131

Dividends Receivable
Invenstment in PT Karya Abadi Common Stock

Pengumuman Deviden PT.Karya Abadi Rp.100/lbr

Pengumuman Deviden PT.Karya Abadi Rp.100/lbr

8,000,000

500,000

1,600,000

8,000,000

Purchase Journal
Date

12/7/2009
12/13/2009
12/23/2009
12/29/2009

Description - Vendor

PT.Hidup Baru
PT.Burung Garuda
PT.Anugerah Sukses
PT.Sinar Abadi
Total

Discount Term

2/15,n/30
n/30
n/30
n/30

Dr. Purchase
Cr. Account Payable
V
Amount
48,000,000
25,000,000
6,000,000
2,500,000
81,500,000

Sales Journal
Date
12/2/2009
12/7/2009
12/20/2009
12/27/2009
12/28/2009
12/30/2009

Description
PT.Maranatha
PT.Salemba Raya
PT.Kramat Raya
PT.Sinar Mutiara
PT.Kramat Raya
PT.Ora At Labora

Invoice
Number
12-1
12-2
12-3
12-4
12-5
12-6

Dr. Acct Receivable

Cr. Sales
3,200,000
14,500,000
2,700,000
2,800,000
1,800,000
3,500,000
28,500,000

n/30
2/10,n/30
n/30
n/30
n/30
n/30

Cash Receipts Journal

Dr. Sundry Account
Acct No. Acc Name Amount

Dr. Cash

Date

Desription

V
5,300,000

75,040,000
2,000,000
70,500,000
8,000,000
50,000,000
210,840,000

Cr. Receivable
V
Amount

Cr. Sales
Acc. No

12/8/2009 Pelunasan Piutang Wesel PT.Pondok Daud

12/11/2009
12/15/2009
12/20/2009
12/28/2009
12/31/2009

Penjualan Tunai
Pelunasan Piutang PT.Karunia Jaya
Penjualan Tunai
Pembayaran Deviden
Penjualan Tunai

Cr. Sundry Account

Acc Name

Amount

102
103
601

Notes Receivable
Accrued Interest Receivable
Interest Revenue

5,000,000
25,000
275,000

104

Dividends Receivable

8,000,000

75,040,000
2,000,000
70,500,000
50,000,000
2,000,000

195,540,000

Cash Disbursement Journal

Dr. Sundry Account
Acct No.
Acct Name
142 Furniture & Fixture

Amount
6,500,000

Dr. Account Payable

V
Amount
1,200,000

523
131
130
111

Delivery Equipment Repair Expense

Invenstment in PT Karya Abadi Common Stock
Invenstment in BNI Bonds
Packing Supplies Inventory

110
504
542

Office Supplies Inventory

Transportation - in
Office Equipment Repair Expense

120
540
510
530

Receivable - Related Party

Utilities Expense
Sales Salaries Expense
Office Supplies Expense

385,000
96,000,000
30,000,000
1,450,000
1,000,000
640,000
480,000
500,000
25,000,000
25,000,000
750,000
10,000,000
30,000,000
27,200,000

Date
12/1/2009
12/2/2009
12/3/2009
12/4/2009
12/5/2009
12/6/2009
12/9/2009
12/10/2009
12/10/2009
12/18/2009
12/22/2009
12/25/2009
12/29/2009
12/31/2009
12/31/2009

Check
No.
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1214

Desription
Pembelian Furniture & Fixture
Pelunasan utang PT.Persada Indonesia
Perbaikan alat pengangkutan ( delivery equipment)
Pembelian saham PT.Karya Abadi ( 40% )
Pembelian Obligasi PT.BNI (12%, jth.tempo 10thn )
Pembelian Bahan-Bahan Pembungkus PT.Damai Sejahtera
Pelunasan utang PT.Anugerah Sukses
Pembelian Perlengkapan Kantor PT.Sinar Mutiara
Biaya pengangkutan barang dagang PT.hidup baru tgl 7 des'10
Biaya Perbaikan Peralatan Kantor PT.Repair Service Company
Pelunasan utang PT.Burung Garuda
Pemberian Pinjaman kpd PT. Karya Abadi
Pembayaran Listrik & Tlp bln Des'10
Pembayaran Gaji Bln Des'10
Pembayaran Gaji Bln Des'10

Cr. Cash

Cr. Purchase
Discount
Acc. No

Cr. Sundry Account

Acct Name
Amount

6,500,000
1,200,000
385,000
96,000,000
30,000,000
1,450,000
1,000,000
640,000
480,000
500,000
25,000,000
25,000,000
750,000
27,000,000
205
215,905,000

Payroll Tax Payable

13,000,000

Adjustment Journal
No

Acct. No
1

10

11

Acct. Name

Dr

Cr

520
141A

Depreciation Expense - Building

Accum. Depreciation - Buildings

1,900,000

521
142A

Depreciation Expense - Furniture & Fixtures

Accum. Depreciation - Furniture & Fixture

1,865,000

522
143A

Depreciation Expense - Delivery Equipment

Accum. Depreciation - Delivery Equipment

541,667

101
100

Accounts Receivable
Cash

531
101A

Bad Debts Expense

Allowance for Doubtful Accounts

675,000

541
106

Insurance Expense
Prepaid Insurance

150,000

512
111

Packing Supplies Expense

Packing Supplies Inventory

530
110

Office Supplies Expense

Office Supplies Inventory

103
601

Accrued Interest Receivable

Interest Revenue

601
130

Interest Revenue
Invenstment in BNI Bonds

241,667

701
203

Interest Expense
Accrued Interest Payable

60,000

701
203

Interest Expense
Accrued Interest Payable

105
505

Merchandise Inventory
COGS

47,000,000

505
105

COGS
Merchandise Inventory

40,000,000

131
603

Invenstment in PT Karya Abadi Common Stock

Income from Investment in PT Karya Abadi Common Stock

39,200,000

810
206

Income Tax Expense

Income Tax Payable

10,080,667

=570000000*4%/12
1,900,000
=186500000*12%/12
1,865,000
=130000000*5%/12
541,667

2,000,000
2,000,000

675,000

150,000
2,250,000
2,250,000
320,000
320,000
10,000

=1000000*12%/12
10,000
=(30000000-1000000)/120
241,667
=12000000*6%*30/360
60,000

nilai persediaan akhir

47,000,000
nilai persediaan awal
40,000,000
=40%*98000000
39,200,000
=100806667*10%
10,080,667 laba sebelum pajak * 10%

PT PUTRA PRATAMA
Acc No.
100
101
101A
102
103
104
105
106
107
110
111
120
130
131
140
141
141A
142
142A
143
143A
200
201
202
203
204
205
206
220
301
302
401
402
403
501
502
503
504
505
510
511
512
520
521
522
523
530
531
532
540
541
542
601
602
603
701
702
810
820

Acc Name
Cash
Accounts Receivable
Allowance for Doubtful Accounts
Notes Receivable
Accrued Interest Receivable
Dividends Receivable
Merchandise Inventory
Prepaid Insurance
Prepaid Advertising
Office Supplies Inventory
Packing Supplies Inventory
Receivable - Related Party
Invenstment in BNI Bonds
Invenstment in PT Karya Abadi Common Stock
Land
Buildings
Accum. Depreciation - Buildings
Furniture & Fixture
Accum. Depreciation - Furniture & Fixture
Delivery Equipment
Accum. Depreciation - Delivery Equipment
Account Payable
Notes Payable - PT Bumi Persada
Notes Payable - Java City Bank
Accrued Interest Payable
Accrued Salaries Payable
Payroll Tax Payable
Income Tax Payable
Fisrt Mortgage Note Payable
Capital Stock
Retained Earnings
Sales
Sales Return & Allowances
Sales Discount
Purchases
Purchases Return & Allowances
Purchases Discount
Transportation - in
COGS
Sales Salaries Expense
Advertising Expense
Packing Supplies Expense
Depreciation Expense - Building
Depreciation Expense - Furniture & Fixtures
Depreciation Expense - Delivery Equipment
Delivery Equipment Repair Expense
Office Supplies Expense
Bad Debts Expense
Office Salaries Expense
Utilities Expense
Insurance Expense
Office Equipment Repair Expense
Interest Revenue
Gain on Sale of Investment in PT BNI Bonds
Income from Investment in PT Karya Abadi Common Stock
Interest Expense
Loss on Sale of Investment in PT BNI Bonds
Income Tax Expense
Revenue & Expense Summary

Saldo per 30 Nop 10

Dr
Cr
225,000,000
10,000,000
500,000
5,000,000
25,000
40,000,000
500,000
1,500,000
1,000,000
1,350,000

50,000,000
570,000,000
70,000,000
180,000,000
60,000,000
130,000,000
50,000,000
20,000,000
12,000,000
10,000

17,000,000
100,000,000
500,000,000
384,865,000

1,214,375,000

1,214,375,000

Mutasi Des 2010

Dr
Cr
210,840,000
215,905,000
28,500,000
2,675,000
175,000
5,000,000
25,000
8,000,000
8,000,000
640,000
1,450,000
25,000,000
30,000,000
96,000,000
8,000,000
6,500,000
28,800,000
81,500,000
13,000,000
224,040,000
500,000
81,500,000
1,600,000
480,000
10,000,000
385,000
30,000,000
750,000
500,000
275,000
-

560,020,000

560,020,000

Saldo per 31 Des 10

Dr
Cr
219,935,000
35,825,000
325,000
40,000,000
500,000
1,500,000
1,640,000
2,800,000
25,000,000
30,000,000
88,000,000
50,000,000
570,000,000
70,000,000
186,500,000
60,000,000
130,000,000
50,000,000
72,700,000
12,000,000
10,000
13,000,000
17,000,000
100,000,000
500,000,000
384,865,000
224,040,000
500,000
81,500,000
1,600,000
480,000
10,000,000
385,000
30,000,000
750,000
500,000
275,000
1,505,815,000

1,505,815,000

Adjustment
Dr
2,000,000
10,000
47,000,000
39,200,000
40,000,000
2,250,000
1,900,000
1,865,000
541,667
320,000
675,000
150,000
241,667
60,000
10,080,667
-

Cr
2,000,000
675,000
40,000,000
150,000
320,000
2,250,000
241,667
1,900,000
1,865,000
541,667
60,000
10,080,667
47,000,000
10,000
39,200,000
-

146,294,000

146,294,000

Saldo per 31 Des 10

Dr
Cr
217,935,000
37,825,000
1,000,000
10,000
47,000,000
350,000
1,500,000
1,320,000
550,000
25,000,000
29,758,333
127,200,000
50,000,000
570,000,000
71,900,000
186,500,000
61,865,000
130,000,000
50,541,667
72,700,000
12,000,000
70,000
13,000,000
27,080,667
100,000,000
500,000,000
384,865,000
224,040,000
500,000
81,500,000
1,600,000
480,000
7,000,000
10,000,000
2,250,000
1,900,000
1,865,000
541,667
385,000
30,320,000
675,000
750,000
150,000
500,000
43,333
39,200,000
60,000
10,080,667
1,566,905,667

1,566,905,667

Income Statement
Dr
Cr

500,000
81,500,000
480,000
10,000,000
2,250,000
1,900,000
1,865,000
541,667
385,000
30,320,000
675,000
750,000
150,000
500,000
60,000
10,080,667
-

224,040,000
1,600,000
7,000,000
43,333
39,200,000
-

141,957,333

271,883,333

Balance Sheet
Dr
Cr
217,935,000
37,825,000
1,000,000
10,000
47,000,000
350,000
1,500,000
1,320,000
550,000
25,000,000
29,758,333
127,200,000
50,000,000
570,000,000
71,900,000
186,500,000
61,865,000
130,000,000
50,541,667
72,700,000
12,000,000
70,000
13,000,000
27,080,667
100,000,000
500,000,000
384,865,000

1,424,948,333

1,295,022,333