NAMA: SAID RIFKY AULAWY

KELAS : PS-1B
NO.ABSEN : 21
PT GLOBAL BIKE
SALES JOURNAL
PER DES 2012

DEBET CREDIT
DATE DOC.NO CUSTOMER'S ACCOUNT RECEIVABLE SALES
2/12/2012 80 WARUNG SEPEDA 286,355,000.00 283,050,000.00
6/12/2012 81 PLANET BIKE 328,350,000.00 298,500,000.00
9/12/2012 82 SEPEDA GAYA 338,940,000.00 335,400,000.00
15/12/2012 83 TRENDZ BIKES 351,120,000.00 319,200,000.00
19/12/2012 84 PLANET BIKE 166,071,000.00 164,610,000.00
20/12/2012 85 SEPEDA GAYA 353,265,000.00 321,150,000.00
1,824,101,000.00 1,721,910,000.00
1,824,101,000.00 1,824
 CREDIT
VAT-OUT DOWN PAYMENT
28,305,000.00 (25,000,000.00)
29,850,000.00 -
33,540,000.00 (30,000,000.00)
31,920,000.00 -
16,461,000.00 (15,000,000.00)
32,115,000.00 -
172,191,000.00 (70,000,000.00)
1,824,101,000.00
 PT GLOBAL BIKE
PURCHASE JOURNAL
PER DES 2012
DEBIT
DATE DOC.NO VENDOR'S REF MERCHANDISE
INVENTORY
5/12/2012 120 PT.POLYGIN INDONESIA 3/10, n/30 333,375,000.00
17/12/2012 130 PT.POLYGIN INDONESIA 3/10, n/30 471,375,000.00

804,750,000.00
 DEBIT CREDIT
OTHER VAT- IN ACCOUNT PAYABLE
ACCOUNT TITTLE AMOUNT
BIAYA KIRIM 1,500,000.00 33,487,500.00 368,362,500.00
BIAYA KIRIM 1,500,000.00 47,287,500.00 520,162,500.00

3,000,000.00 80,775,000.00 888,525,000.00

888,525,000.00 888,525,000.00
 DEBIT
OTHER
DATE DOC.NO ACCOUNT CREDITED REF SALES DISCONT CASH IN BANK NO
2/12/2012 PLANET BIKE 181,500,000.00
4/12/2012 SEPEDA GAYA 305,272,500.00
10/12/2012 PT.SURYA KENCANA 113,220,720.00
10/12/2012 WARUNG SEPEDA 231,627,900.00
13/12/2012 TUAN FELIX 67,034,175.00
14/12/2012 RANDI ATMAJA 2,250,000.00
17/12/2012 UD.SINAR JAYA 89,803,725.00
18/12/2012 SEPEDA GAYA 273,361,200.00
21/12/2012 TRENDZ BIKES 7,292,400.00 343,827,600.00
21/12/2012 DAVID SYAPUTRA 3,000,000.00
26/12/2012 SELVI YUNITA 57,297,075.00
31/12/2012 PT.WIJAYA MAKMUR 12,750,000.00

7,292,400.00 1,680,944,895.00
1,688,237,295.00
 PT GLOBAL BIKE
CASH RECEIPT JOURNAL
PER DES 2012
BIT CREDIT
OTHER
ACC TITLE AMOUNT ACCOUNT RECEIVABLE EMPLOYEE RECEIVABLE SALES
181,500,000.00
302,219,775.00
113,220,720.00
231,627,900.00
52,350,000.00
2,250,000.00
82,050,000.00
273,361,200.00
351,120,000.00
3,000,000.00
52,350,000.00

1,453,049,595.00 5,250,000.00 186,750,000.00

1,688,237,295.00
CREDIT
OTHER
VAT-OUT ACC. NAME AMOUNT

DENDA 3,052,725.00

15,469,425.00 RABAT (785,250.00)

8,163,975.00 RABAT (410,250.00)

5,208,825.00 RABAT (261,750.00)

PNDPTN DEVIDEN 12,750,000.00

28,842,225.00 14,345,475.00
1,688,237,295.00
 PT GLOBAL BIKE
CASH PAYMENT JOURNAL
PER DES 2012
DEBIT
ACCOUNT OTHER
DATE DOC.NO ACCOUNT DEBITED REF PAYABLE ACC NAME REF AMOUNT
2/12/2012 1 BEBAN GAJI DAN UPAH WAGES & SALARIES (SALES) 15,000,000.00
WAGES & SALARIES (G&adm) 36,000,000.00
PPH (450,000.00)
3/12/2012 1 BIKER MAGAZINE ENTERTAIMENT EXPENCE (vkk) 5,670,000.00
4/12/2012 2 PT.POLYGIN INDONESIA 503,430,000.00
5/12/2012 3 SANDY SUDIRO 2,250,000.00
8/12/2012 2 TOKO BUKU GRAMEDIA PERLENGKAPAN KANTOR 1,350,000.00
PERLENGKAPAN TOKO 1,530,000.00
10/12/2012 4 PDAM, TELKOM, &PLN BEBAN LISTRIK 1,950,000.00
BEBAN TELEPON 405,000.00
BEBAN AIR 1,575,000.00
10/12/2012 5 KAS NEGARA PENYETORAN PPH 450,000.00
11/12/2012 6 BENGKEL LUMRAH SERVIS KENDARAAN 5,880,000.00
14/12/2012 3 KANTOR POS PERLENGKAPAN KANTOR 360,000.00
14/12/2012 4 PT.POLYGIN INDONESIA 360,512,625.00
15/12/2012 8 KAS NEGARA PENYETORAN PPH 8,700,000.00
20/12/2012 4 BENDAHARA KELURAHAN OTHER EXPENCE 450,000.00
30/12/2012 9 BANK NBI 37,603,638.57
31/12/2012 10 KAS NEGARA VAT IN 51,300,000.00
VAT OUT 64,380,000.00
31/12/2012 11 KASIR KAS KECIL 3,780,000.00
903,796,263.57 198,330,000.00
1,102,126,263.57
 CREDIT
DISKON
CASH IN BANK PETTY CASH PEMBELIAN

50,550,000.00

5,670,000.00
503,430,000.00
2,250,000.00
2,880,000.00

3,930,000.00

450,000.00
5,880,000.00
360,000.00
360,512,625.00
8,700,000.00
450,000.00
37,603,638.57

115,680,000.00
3,780,000.00
1,088,986,263.57 13,140,000.00 -
1,102,126,263.57
 PT GLOBAL BIKE
MEMORIAL JOURNAL
PER DES 2012
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT
6/12/2012 6 HUTANG DAGANG 27,495,000.00
PERS BARANG DAGANG 21,150,000.00
VAT-IN 6,345,000.00

20/12/2012 2 RETUR PENJUALAN 25,200,000.00

VAT-OUT 2,520,000.00
PIUTANG DAGANG 27,720,000.00

25/12/2012 3 DEVIDEN 126,000,000.00

PAJAK (12,600,000.00)
HUTANG DEVIDEN 113,400,000.00
168,615,000.00 168,615,000.00
PT.GLOBAL BIKE
LEDGER
PERIODE DESEMBER 2012

NAMA AKUN: PETTY CASH NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 15,000,000.00 15,000,000.00
CPJ 13,140,000.00 1,860,000.00

NAMA AKUN: CASH IN BANK NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 483,943,833.87 483,943,833.87
CRJ 1,680,944,895.00 2,164,888,728.87
CPJ 1,088,986,263.57 1,075,902,465.30
1,075,902,465.30

NAMA AKUN: PIUTANG DAGANG NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 843,750,000.00 843,750,000.00
SJ 1,824,101,000.00 2,667,851,000.00
CRJ 1,453,049,595.00 1,214,801,405.00
MJ 27,720,000.00 1,187,081,405.00

NAMA AKUN: PENYISIHAN PENGHAPUSAN AKUN NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 24,187,500.00

NAMA AKUN: PIUTANG KARYAWAN NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 5,250,000.00 5,250,000.00
CRJ 5,250,000.00 -
NAMA AKUN: PIUTANG LAIN-LAIN NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: PERSEDIAAN BARANG DAGANG NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 1,794,450,000.00 1,794,450,000.00
PJ 804,750,000.00 2,599,200,000.00
MJ 21,150,000.00 2,578,050,000.00

NAMA AKUN: PERALATAN KANTOR NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 10,650,000.00 10,650,000.00
CPJ 1,350,000.00 12,000,000.00
CPJ 360,000.00 12,360,000.00

NAMA AKUN: PERALATAN TOKO NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 21,600,000.00 21,600,000.00
CPJ 1,530,000.00 23,130,000.00

NAMA AKUN: VAT-IN NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 51,300,000.00 51,300,000.00
PJ 80,775,000.00 132,075,000.00
CPJ 51,300,000.00 183,375,000.00
MJ 6,345,000.00 177,030,000.00

NAMA AKUN: PREPAID INCOME TAX (PPh) NOMOR AKUN:

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 87,000,000.00 87,000,000.00

NAMA AKUN: PREPAID INSURANCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 93,600,000.00 93,600,000.00

NAMA AKUN: PREPAID ADVERTISING NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 13,500,000.00 13,500,000.00

NAMA AKUN: MARKETABLE SECURITIES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 216,972,000.00 216,972,000.00

NAMA AKUN: LAND NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 549,000,000.00 549,000,000.00

NAMA AKUN: BUILDING NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 960,000,000.00 960,000,000.00

NAMA AKUN: ACCUMULATED DEPRECIATION BUILDING NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 528,000,000.00
NAMA AKUN: VEHICLES NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 555,000,000.00 555,000,000.00

NAMA AKUN: ACCUMULATED DEPRECIATION VEHICLES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 397,686,767.58

NAMA AKUN: EQUIPMENT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 735,000,000.00 735,000,000.00

NAMA AKUN: ACCUMULATED DEPRECIATION EQUIPMENT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 679,421,296.29

NAMA AKUN: ACCOUNT PAYABLE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 519,000,000.00
PJ 888,525,000.00
CPJ 903,796,263.57
MJ 27,495,000.00

NAMA AKUN: WAGES & SALARIES PAYABLE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: L,A,T PAYABLE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: VAT-OUT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 64,348,000.00
SJ 172,191,000.00
CRJ 28,842,225.00
CPJ 64,380,000.00
MJ 2,520,000.00

NAMA AKUN: INCOME TAX PAYABLE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: DEVIDEN PAYABLE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
MJ 113,400,000.00

NAMA AKUN: OTHER CURRENT LIABILITIES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: BANK LOAN NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 771,840,270.00

NAMA AKUN: COMMON STOCK NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 1,650,000,000.00
NAMA AKUN: RETAINED EARNINGS NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 725,066,940.69

NAMA AKUN: DEVIDEND NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
MJ 126,000,000.00 126,000,000.00

NAMA AKUN: SELISIH NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 360,032,000.00

NAMA AKUN: INCOME SUMMARY NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: SALES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 2,657,400,000.00
SJ 1,721,910,000.00
CRJ 186,750,000.00

NAMA AKUN: SALES DISCOUNT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 24,759,000.00 24,759,000.00
CPJ 7,292,400.00 32,051,400.00
NAMA AKUN: SALES RETURN NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 67,959,000.00 67,959,000.00
MJ 25,200,000.00 93,159,000.00

NAMA AKUN: SOLD OF GOOD SOLD NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 1,277,550,000.00 1,277,550,000.00

NAMA AKUN: WAGES & SALARIES EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 121,500,000.00 121,500,000.00
CPJ 15,000,000.00 136,500,000.00

NAMA AKUN: DEPRECIATION EXPENCE VEHICLES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: PROMOTION & ADVERTISING EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: INSURANCE EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
NAMA AKUN: STORE SUPPLIES EXPENCE NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: OTHER SALES EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
PJ 3,000,000.00 3,000,000.00

NAMA AKUN: WAGES & SALARIES EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 277,500,000.00 277,500,000.00
CPJ 36,000,000.00 313,500,000.00

NAMA AKUN: ELECTRICITY,WATER,& TELEPHONE EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 40,500,000.00 40,500,000.00
CPJ 3,930,000.00 44,430,000.00

NAMA AKUN: REPAIRS & MAINTENANCE EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 30,000,000.00 30,000,000.00
CPJ 5,880,000.00 35,880,000.00

NAMA AKUN: ENTERTAIMENT EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 157,500,000.00 157,500,000.00
CPJ 5,670,000.00 163,170,000.00

NAMA AKUN: OFFICE SUPPLIES EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: DEPRECIATION EXPENCE EQUIPMENT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: DEPRECIATION EXPENCE BIULDING NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: OTHER GENERAL & ADMINISTRATIVE EXPENCE NOMOR AKUN :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: INTEREST REVENEU NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 11,587,500.00

NAMA AKUN: LATE FEES COLLECTED NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 71,850,000.00
CRJ 3,052,725.00

NAMA AKUN: GAIN ON SALES OF MARKETABLE SECURITIES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
NAMA AKUN: GAIN OF DISPOSALOF FIXED ASSETS NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: DEVIDENT REVENEU NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
CRJ 12,750,000.00

NAMA AKUN: OTHER INCOME NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: BANK CHARGES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 165,000.00 165,000.00

NAMA AKUN: INTEREST EXPENCE NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL 176,971,440.69 176,971,440.69

NAMA AKUN: LOSS ON SALES OF MARKETABLE SECURITIES NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL

NAMA AKUN: LOSS ON DISPOSAL OF FIXED ASSETS NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
NAMA AKUN: OTHER EXPENCE NOMOR AKUN:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
CPJ 450,000.00 450,000.00
CPJ 3,780,000.00 4,230,000.00

NAMA AKUN: DOWN PAYMENT NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
SJ - (70,000,000.00) -

NAMA AKUN: RABAT (POTONGAN HARGA) NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
CRJ (1,457,250.00)
SELISIH RABAT

NAMA AKUN: PPH NOMOR AKUN:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
SALDO KAS AWAL
CPJ 8,700,000.00 - 8,700,000.00
MJ (12,600,000.00) (3,900,000.00)
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
24,187,500.00

NOMOR AKUN:11
SALDO
KREDIT
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
528,000,000.00
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
397,686,767.58

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
679,421,296.29

NOMOR AKUN:11
SALDO
KREDIT
519,000,000.00
1,407,525,000.00
503,728,736.43
476,233,736.43

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
 KREDIT

NOMOR AKUN:11
SALDO
KREDIT
64,348,000.00
236,539,000.00
265,381,225.00
201,001,225.00
198,481,225.00

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

113,400,000.00

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
771,840,270.00

NOMOR AKUN:11
SALDO
KREDIT
1,650,000,000.00
 NOMOR AKUN:11
SALDO
KREDIT
725,066,940.69

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
360,032,000.00

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
2,657,400,000.00
4,379,310,000.00
4,566,060,000.00

NOMOR AKUN:11
SALDO
KREDIT
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
 KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN : 11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
11,587,500.00

NOMOR AKUN:11
SALDO
KREDIT
71,850,000.00
74,902,725.00

NOMOR AKUN:11
SALDO
KREDIT
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

12,750,000.00

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT
 NOMOR AKUN:11
SALDO
KREDIT

NOMOR AKUN:11
SALDO
KREDIT

(70,000,000.00)

NOMOR AKUN:11
SALDO
KREDIT

(1,457,250.00)

NOMOR AKUN:11
SALDO
KREDIT

-
PT.GLOBAL BIKE
NERACA SALDO
PERIODE DESEMBER 2012

NO NAMA AKUN DEBET KREDIT

PETTY CASH 1,860,000.00
CASH IN BANK 1,075,902,465.30
ACCOUNT RECEIVABLE 1,187,081,405.00
ALLOWANCE FOR UNCLOLLECTIBLE ACCOUNT 24,187,500.00
EMPLOYEE RECEIVABLE -
OTHER RECEIVABLE
MERCHANDISE INVENTORY 2,578,050,000.00
OFFICE SUPPLIES 12,360,000.00
STORE SUPPLIES 23,130,000.00
VAT-IN 177,030,000.00
PREPAID INCOME TAX 87,000,000.00
PREPAID INSURANCE 93,600,000.00
PREPAID ADVERTISING 13,500,000.00
MARKETABLE SECURITIES 216,972,000.00
LAND 549,000,000.00
BUILDING 960,000,000.00
ACCUMULATED DEPRECIATION BUILDING 528,000,000.00
VEHICLE 555,000,000.00
ACCUMULATED DEPRECIATION VEHICLE 397,686,767.58
EQUIPMENT 735,000,000.00
ACCUMULATED DEPRECIATION EQUIPMENT 679,421,296.29
ACCOUNT PAYABLE 476,233,736.43
WAGES & SALARIES PAYABLE
ELECTRICITY, WATER & TELEPHONE PAYABLE
VAT OUT 198,481,225.00
INCOME TAX PAYABLE
DEVIDENT PAYABLE 113,400,000.00
OTHER CURRENT LIABILITIES
BANK LOAN 771,840,270.00
COMMON STOCK 1,650,000,000.00
RETAINED EARNINGS 725,066,940.69
DEVIDENT 126,000,000.00
SELISIH 510,032,000.00
INCOME SUMMARY
SALES 4,566,060,000.00
SALES DISCOUNT 32,051,400.00
SALES RETURN 93,159,000.00
COST OF GOOD SOLD 1,277,550,000.00
WAGES & SALARIES EXPENSE 136,500,000.00
DEPRECIATION EXPENSE-VEHICLE
PROMOTION & ADVERTISING EXPENSE
INSURANCE EXPENSE
STORE SUPPLIES EXPENSE
OTHER SALES EXPENSE 3,000,000.00
WAGES & SALARIES EXPENSE 313,500,000.00
ELECTRICITY, WATER, & TELEPHONE EXPENSE 44,430,000.00
REPAIRS & MAINTENANCE EXPENSE 35,880,000.00
ENTERTAIMENT EXPENSE 163,170,000.00
OFFICE SUPPLIES EXPENSE
DEPRECIATION EXPENSE-EQUIPMENT
DEPRECIATION EXPENSE-BUILDING
OTHER GENERAL & ADMINISTRATIVE EXPENSE
INTEREST REVENUE 11,587,500.00
LATE FEES COLLECTION 74,902,725.00
GAIN ON SALES OF MARKETABLE SECURITIES
GAIN ON DISPOSAL OF FIXED ASSETS
DEVIDEN REVENUE 12,750,000.00
OTHER INCOME
BANK CHARGER 165,000.00
INTEREST EXPENSE 176,971,440.69
LOSS ON SALES OF MARKETABLE SECURITIES
LOSS ON DISPOSAL OF FIXED ASSETS
OTHER EXPENSE 4,230,000.00
DOWN PAYMENT (70,000,000.00)
RABAT (POTONGAN HARGA) (1,457,250.00)
PPH (3,900,000.00)
10,668,192,711 10,668,192,711
-

-
PT.GLOBAL BIKE
ADJUSTMENT
PERIODE DESEMBER 2012

NOMOR
TANGGAL BUKTI KETERANGAN REF DEBIT KREDIT

31/12/2012 1 BEBAN ADMINISTRASI BANK 15,000.00

KAS 662,625.00
PENDAPATAN BUNGA BANK 677,625.00

31/12/2012 PERSEDIAAN BARANG DAGANG 2,578,050,000.00

IKHTISAL LABA/RUGI 2,578,050,000.00

BEBAN PERLENGKAPAN KANTOR 5,550,000.00

PERLENGKAPAN KANTOR 5,550,000.00

BEBAN PERLENGKAPAN TOKO 9,900,000.00

PERLENGKAPAN TOKO 9,900,000.00

31/12/2012 BEBAN PAJAK 8,700,000.00

KAS 8,700,000.00

31/12/2012 ASURANSI DIBAYAR DIMUKA 93,600,000.00

KAS 93,600,000.00

31/12/2012 BEBAN IKLAN DIBAYAR DIMUKA 6,300,000.00

IKLAN DIBAYAR DIMUKA 6,300,000.00

31/12/2012 WAGES & SALARIES EXPENSE (SALES)

WAGES & SALARIES EXPENSE (G&ADM)
KAS

31/12/2012

31/12/2012 BEBAN L,A,T 3,930,000.00

KAS 3,930,000.00