Nab

Analysis~P
urchase
Journal
Chart Of
Account
Detail
Information
Inventory
Card
Purchase
~Journal
First~Bala
nce Sheet
Sales~Journal
Cash~In
Cash~Out
Kredit
1
0.5
Column H
Data
Column J
Column K
Account Payable
Data
Column J
Column K
Account Payable
Analysis
TB
SLAR~SLAP
Inventory
Card
Retained~Earni
SL~ER
irst~Bala
nce Sheet
Adj~Entries
General Journal
First~Bal
ance
Sheet
Calculatio
n
Income
Statement
7000000000
6000000000
5000000000
4000000000
3000000000
2000000000
1000000000
0
Column H
Data
Column J
Column K
Data
Column J
Column K
Trial~Bala
nce
Retained~Earning
40
35
30
25
20
15
10
First~Bal
ance
Sheet
5
0
Analysis
This shape represents a slicer. Slicers

are supported in Excel 2010 or later.
If the shape was modified in an
earlier version of Excel, or if the
workbook was saved in Excel 2003
or earlier, the slicer cannot be used.
Data
Column H
Column H
Ivan Cellular
Kasir Penjualan Tunai
PT.Meteor Cellular
(empty)
Total Result




CUSTOMERS OF PT.INDOGOOD
Code of CuCustomer Addres

NPWP
P001
PT. Meteor CJL.Ir.H.Djuanda, No. 10 Bog 01.007.112.9.652.000
P002
CV.Agung Cel
JL.Ir.H.Djuanda, Km. 7 No. 01.228.990.7.652.000
P003
Ivan CellularJL.WR.Supratman No.112 B01.334.445.7.623.000
SUPPLIEROF PT.INDOGOOD
Code
S001
SUPPLIEROF PT.INDOGOOD
Customer
PT.Window Cellular
Address
Komplek Incustri Sentul 145 Bogor
MENU
INVENTORY OF PT.INDOGOOD
NPWP
01.008.425.9.622.000
Code
C-5000
G-2100
H-1100
MENU
Inventory
CODE
K001
K002
K003
K004
K005
K006
K007
K008
EMPLOYEE
Haekal Hadiputra
DIVISION
Staf
Wahyu Wibowo
Staf
Komisaris
Dr. Eng Umar, S.E.I

Andi Subekti
Intan Arumsari, S.E., Ak
Drs. Eko Setiawan
Endang Kawuryan
Purwati, S. Psi. M. Si
Direktur Utama
Direktur Akuntansi/ Keuangan
Direktur Pembelian
Direktur Pemasaran
Direktur Personalia
ADRESS
Griya Melati, D/5 Bogor

Riverside B/7 Bogor
Jl. Bunga Anggrek 3 Bogor

Perum Jayagrand D/IV Bogor
Jl. Bima Sakti No.22 Bogor
Jl. Kapten Muslihat No. 121 Bogor
NPWP
09.123.456.7.001.000
09.123.456.7.003.000
09.721.322.6.215.000
09.651.215.5.412.000
08.215.215.6.051.000
09.023.443.9.035.000
Kode Akun
11100
11110
11120
11200
11300
11310
11320
11330
11400
11500
11600
11700
11800
12100
12200
12210
12300
12310
13100
21100
21200
21300
21400
21500
21600
21700
21800
22100
31000
32000
32100
33000
41000
41100
41200
51000
61000
61100
61200
Nama Akun
Type
Cash And Equivalent

Petty Cash
Cash In Bank
Marketable Securities
Account Receivable
Allowance For Doubtfull Account
Employee Receivable
Other Receivable
Merchandise Inventory
Asset
Office Suplies
Vat - In
Prepaid Income Tax
Prepaid Rent
Land
Vehicles
Accumulated Depreciation - Vehicles
Equipment
Accumulated Depreciation - Equipment
Building In Process
Accounts Payable
Insurance Liability
Wages And Salaries Payable
Electricity, Telephone & Water Payable
Liabilities
Vat - Out
Income Tax Payable
Dividend Payable
Other Current Liabilities
Bank Loan
Common Stock
Retained Earnings
Equity
Dividend
Income Summary
Sales
Income
Sales Discount
Sales Returns
Cost Of Goods Sold
Cost of Goods Sold
Sales Expense
Wages And Salaries Expense
Uncollectible Accounts
61300
61400
61500
62100
62200
62300
62400
62500
62600
62700
62800
81000
82000
83000
84000
91000
92000
93000
94000
Depreciation Expense - Vehicles

Advertising Expense
Rent Expense
Electricity, Telephone & Water Expense
Maintenance Expense
News Paper And Tabloids Expense
Income Tax Expense
Depreciation Expense - Equipment
Supplies Expense
Other General & Administrative Expense
Interest Revenue
Dividend Revenue
Gain On Sales Of Marketable Securities
Other Incomes
Bank Charges
Interest Expense
Loss On Sales Of Marketable Securities
Other Expenses
Expense
Other incomes
MENU
No Account
11100
11110
11120
11200
11300
11310
11320
11330
11400
11500
11600
11700
11800
12100
12200
12210
12300
12310
13100
21100
21200
21300
21400
21500
21600
21700
21800
22100
31000
32000
32100
33000
41000
41100
41200
51000
61000
61100
61200
61300
Account Title
Cash And Equivalent
Petty Cash
Cash In Bank
Account Receivable
Employee Receivable
Other Receivable
Office Suplies
Vat - In
Prepaid Income Tax
Prepaid Rent
Land
Vehicles
Equipment
Accumulated Depreciation - Equipme
Building In Process
Accounts Payable
Insurance Liability
Vat - Out
Income Tax Payable
Dividend Payable
Bank Loan
Common Stock
Retained Earnings
Dividend
Income Summary
Sales
Sales Discount
Sales Returns
Cost Of Goods Sold
Sales Expense
61400
61500
62100
62200
62300
62400
62500
62600
62700
62800
81000
82000
83000
84000
91000
92000
93000
94000
Advertising Expense
Rent Expense
Maintenance Expense
Income Tax Expense
Supplies Expense
Interest Revenue
Dividend Revenue
Other Incomes
Bank Charges
Interest Expense
Other Expenses
TOTAL
November 30, 2012
TYPE
Asset
DEBIT
Rp
Rp
Rp
Rp
5,000,000.00
93,711,471.25
53,040,000.00
161,150,000.00
Rp
500,000.00
Rp
Rp
Rp
Rp
Rp
Rp
Rp
191,650,000.00
28,700,000.00
6,446,000.00
42,790,000.00
90,000,000.00
200,000,000.00
135,000,000.00
Rp
817,000,000.00
Rp
758,000,000.00
Liabilities
Equity
Income
Cost Of Good Sale
Rp
Rp
Rp
Rp
Expense
21,271,800.00
32,616,760.00
709,060,000.00
50,000,000.00
TAL
Expense
Other Expense
Rp
1,375,000.00
Rp
Rp
Rp
Rp
165,000,000.00
7,470,000.00
1,221,000.00
858,000.00
Rp
325,000.00
Rp
Rp
Rp
Rp
165,000.00
36,940,503.79
1,500,000.00
254,000.00
Rp
3,611,044,535.04
ovember 30, 2012
No Account Account Title

CREDIT
Rp
6,848,875.00
Rp
63,281,250.00
Rp
531,625,000.00
Rp
Rp
73,000,000.00
2,836,240.00
Rp
21,115,000.00
Rp
Rp
Rp
300,506,888.76
125,000,000.00
1,030,305,281.28
Rp
1,418,120,000.00
11100 Cash And Equivalent

11110 Petty Cash
11120 Cash In Bank
11200 Marketable Securities
11300 Account Receivable
11310 Allowance For Doubtfull Account
11320 Employee Receivable
11330 Other Receivable
11400 Merchandise Inventory
11500 Office Suplies
11600 Vat - In
11700 Prepaid Income Tax
11800 Prepaid Rent
12100 Land
12200 Vehicles
12210 Accumulated Depreciation - Vehicles
12300 Equipment
12310 Accumulated Depreciation - Equipment
13100 Building In Process
21100 Accounts Payable
21200 Insurance Liability
21300 Wages And Salaries Payable
21400 Electricity, Telephone & Water Payable
21500 Vat - Out
21600 Income Tax Payable
21700 Dividend Payable
21800 Other Current Liabilities
22100 Bank Loan
31000 Common Stock
32000 Retained Earnings
32100 Dividend
33000 Income Summary
41000 Sales
41100 Sales Discount
41200 Sales Returns
51000 Cost Of Goods Sold
61000 Sales Expense
61100 Wages And Salaries Expense
61200 Uncollectible Accounts
61300 Depreciation Expense - Vehicles
Rp
Rp
Rp
Rp
3,652,000.00
6,600,000.00
27,800,000.00
354,000.00
Rp 3,611,044,535.04
61400 Advertising Expense

61500 Rent Expense
62200 Electricity, Telephone & Water Expense
62300 Maintenance Expense
62400 News Paper And Tabloids Expense
62500 Income Tax Expense
62600 Depreciation Expense - Equipment
62700 Supplies Expense
62800 Other General & Administrative Expense
81000 Interest Revenue
82000 Dividend Revenue
83000 Gain On Sales Of Marketable Securities
84000 Other Incomes
91000 Bank Charges
92000 Interest Expense
93000 Loss On Sales Of Marketable Securities
94000 Other Expenses
MENU
Date
Doc No
Customer
03-Dec-2012
057PJ
Ivan Cellular
04-Dec-2012
058/FPJ
PT.Meteor Cellular
06-Dec-2012
05/BKM
08-Dec-2012
62/FPJ
13-Dec-2012
08/BKM
14-Dec-2012
65/FPJ
PT.Meteor Cellular
20-Dec-2012
11/BKM
CV.Agung Cellular
23-Dec-2012
67/FPJ
CV.Agung Cellular
24-Dec-2012
03/BM
CV.Agung Cellular
24-Dec-2012
68/FPJ
PT.Meteor Cellular
27-Dec-2012
14/BKM
28-Dec-2012
072/fPJ
Ivan Cellular
Description
C-5000,G-2100,H-1100. Termin 2/10, n/30
PPN 10%
Asuransi 0,2%
C-5000,G-2100,H-1100. Termin 2/10, n/30
C-5000,G-2100,H-1100. Termin 2/10, n/30
Penjualan Tunai Week II: C-5000, G-2100, H-1100. Termin 2/10, n/30
Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30
Penjualan Tunai Week II: C-5000, G-2100, H-1100. Termin 2/10, n/30
Penjualan Tunai Week III: C-5000, G-2100, H-1100.
Retur Penjualan
Penjualan Tunai Week IV: C-5000, G-2100, H-1100.
COA
Account
DEBIT

21500
Vat - Out
21200
Insurance Liability
41000
Sales
38508112.5

11400
21500
Vat - Out
21200
Insurance Liability
41000
Sales
73626960
11100 Cash And Equivalent

21500
Vat - Out
21200
Insurance Liability
41000
Sales
40023637.5

21500
Vat - Out
21200
Insurance Liability
41000
Sales
69975922.5
11120 Cash In Bank

21500
21200
41000
22154220
Vat - Out
Insurance Liability
Sales

21500
Vat - Out
21200
Insurance Liability
41000
Sales
11120 Cash In Bank

21500
21200
16739662.5
21272460
Vat - Out
Insurance Liability
41000
Sales

21500
Vat - Out
21200
Insurance Liability
41000
Sales
55137555
11300
41000
21200
21500
Account Receivable
Sales
Insurance Liability
Vat - Out
-4480800

21500
Vat - Out
21200
Insurance Liability
41000
Sales
36496597.5

21500
Vat - Out
21200
Insurance Liability
41000
Sales
21528375

21500
Vat - Out
21200
Insurance Liability
41000
Sales
28946527.5
CREDIT
Column1
3850811.25
69875
34937500
6680000
133600
66800000
3638512.5
72625
36312500
6361447.5
126975
63487500
2014020
40200
20100000
1521787.5
30375
15187500
1933860
38600
Inventory
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
19300000
H-1100
5012505
100050
50025000
C-5000
G-2100
H-1100
-4000000
-80000
-400800
H-1100
1008019403.78878
3317872.5
66225
33112500
1957125
383750
19187500
2631502.5
52525
26262500
339150000
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
C-5000
G-2100
H-1100
Quantity of Sold
Price of Invento Total Price
5
7
2
1712500000
2625000
4000000
8562500
18375000
8000000
12
10
5
1712500
2625000
4000000
20550000
26250000
20000000
5
6
3
1712500
2625000
4000000
8562500
15750000
12000000
7
12
5
1712500
2625000
4000000
11987500
31500000
20000000
4
2
2
1712500
2625000
4000000
Err:509
Err:509
Err:509
5
1
1
1712500
2625000
4000000
Err:509
Err:509
Err:509
15187500
2
3
1712500
2625000
Err:509
Err:509
4000000
Err:509
6
6
6
1712500
2625000
4000000
Err:509
Err:509
Err:509
-1
4000000
Err:509
7
5
2
1712500
2625000
4000000
Err:509
Err:509
Err:509
5
1
2
1712500
2625000
4000000
3
5
2
1712500
2625000
4000000
Err:509
Err:509
Err:509
Merchandise Inventory COGS of Inventory

Err:508
Err:508
Err:508
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MENU
Err:508
Err:508
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Err:508
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Err:508
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Err:508
Err:508
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Err:508
Err:508
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Err:508
Err:508
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76570000
Err:508
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Err:508
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76570000
Err:508
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Err:508
ENU
Date
DOC.NO
Description
03-Dec-2012
085/PJ
Faktur Pembelian Inventory
16-Dec-2012
097/PJ
Faktur Pembelian Inventory
17-Dec-2012
01/BM
Bukti Memorial, Nota Retur Barang 1 unit H-1100
MENU
VENDOR
Debit
11400
PT.Window Cellular
Rp
26,451,000
PT.Window Cellular
Rp
125,184,000
PT.Windo Cellular
Rp
(3,100,000)
Rp
148,535,000
Column1
VAT-In
11600
Kredit
Account Payable
21100
Code of Inventory
Rp
2,645,100 Rp
29,096,100
C-5000
G-2100
H-1100
Rp
12,518,400 Rp
137,702,400
C-5000
G-2100
H-1100
Rp
(310,000) Rp
Rp 14,853,500 Rp
(3,410,000)
163,388,500
H-1100
Quantity 0f Purchase
Price
7
5
2
Rp 1,368,000
Rp 2,095,000
Rp 3,200,000
22
20
17
Rp 1,372,000
Rp 2,115,000
Rp 3,100,000
Total Price
Rp
Rp
Rp
9,576,000
10,475,000
6,400,000
Rp
26,451,000
Rp
Rp
Rp
30,184,000
42,300,000
52,700,000
Rp 125,184,000
-1
Rp 3,100,000
Rp
310,000
Rp
(310,000)
GEN
No
Date
DOC.NO
Rp
1 1-Dec-12
01/BKK
Rp
2 15-Dec-12
08/BKK
Rp
3 16-Dec-12
09/BKK
Rp
4 21-Dec-12
02/BM
GENERAL JOURNAL
DESCRIPTION
Pembayaran Gaji karyawan bulan November 2011
PPh Pasal 21 yang dipotong
Pembayaran pajak masa November 2011
Pembayaran jasa pelaksanaan konstruksi(pembangunan gedung)
Dividend tahun 2011
OURNAL
No Account
Balance
Account Title
Account
Debit
Title
61100
Rp
7,000,000
62100
Rp
16,500,000
21600
Income Tax Payable
11120
Cash In Bank
21500
11700
11600
11120
Vat - Out
Prepaid Income Tax
Rp
Rp
21,115,000
4,300,000
Vat - In
Cash In Bank
13100 Building In Process

11120 Cash In Bank
Rp 125,000,000
32100 Dividend
21700 Dividend Payable
Rp 350,000,000
TOTAL
Rp 523,915,000
REKAPITULASI
Balance
Credit
MENU
Rp
Rp
375,000
23,125,000
Account Title
Income Tax Payable
Cash In Bank
Vat - Out
Prepaid Income Tax
Rp
Rp
6,446,000
18,969,000
Vat - In
Building In Process
Rp
2,500,000
Rp 122,500,000
Dividend
Rp
35,000,000
Rp 315,000,000
Rp 523,915,000
REKAPITULASI
DEBIT
CREDIT
Rp
7,000,000
Rp
16,500,000
Rp
37,875,000
Rp 164,594,000
Rp
Rp
21,115,000
4,300,000
Rp
6,446,000
Rp 125,000,000
Rp 350,000,000
Rp 315,000,000
Rp523,915,000
Rp523,915,000
MENU
No
Code of Inventory
1 C-5000
2 G-2100
3 H-1100
Beginning Inventory
45
36
17
Price
1370000
2100000
3200000
Total Price
61650000
75600000
54400000
Buy
29
25
18
Total Buy
39730000
52500000
57600000
Sold
61
58
31
Ending Inventory
13
3
4
COGS
1370000
2100000
3200000
TOTAL COGS
17810000
6300000
12800000
DATE
No.Doc
01-Dec-12
02-Dec-12
05-Dec-12
05-Dec-12
06-Dec-12
12-Dec-12
13-Dec-12
13-Dec-12
15-Dec-12
17-Dec-12
20-Dec-12
22-Dec-12
01/BKM
085/PJ
03/BKM
04/BKM
05/BKM
06/BKM
07/BKM
08/BKm
09/BKm
10/BKM
11/BKM
12/BKM
25-Dec-12
27-Dec-12
31-Dec-12
13/BKM
14/BKM
15/BKM
TOTAL
Description
Bukti Kas Masuk Pelunasan Piutang Karyawan atas nama Habibie S

Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari Meteor Cellula
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari Ivan Cellular
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari CV.Agung Cellu
Bukti Kas Masuk Penjualan Tunai Week I: C-5000, G-2100, H-1100
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari Ivan Cellular
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari PT.Meteor Cellu
Bukti Kas Masuk Penjualan Tunai Week II: C-5000, G-2100, H-1100
Bukti Kas Masuk Pelunasan Piutang Karyawan atas nama Agung Pu
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari CV.Agung Cellu
Bukti Kas Masuk Penjualan Tunai Week III: C-5000, G-2100, H-110
Bukti Kas Masuk Penjualan 1000 lembar saham biasa PT.Perkasa Indah Sentosa d
Bukti Kas Masuk Pelunasan Piutang Dagang atas penjualan kredit dari PT.Meteor Cellu
Bukti Kas Masuk Penjualan Tunai Week IV: C-5000, G-2100, H-110
Bukti Kas Masuk Penerimaan pendapatan deviden atas asaham PT.Raj
CEIPT JOURNAL PT.INDOGOOD
Kred
Debit
Cash In Bank Sales Discount
11120
41100
150000
75460000
33957000
48510000
40023637.5
37737950
72154420.8
22154220
350000
68576404
21272460
108975960
Other
COA
11300
11320
1540000
693000
990000
770162.25
1472539.2
77000000
34650000
49500000
40023637.5
38508112.5
73626960
22154220
11320
1399518.45
69975922.5
21272460
11200
83000
16739662.5
21148462.5
16739662.5
21148462.5
5950000
573160177.6
Account Receivable
82000
6865219.9
464599437.5
198840
Kredit
Acount Title
Amount
Employee Receivable
150000
Employee Receivable
350000
104040000
4935960
Dividend Revenue
5950000
115425960
MENU
DATE
DOC.NO
01-Dec-12
04-Dec-12
07-Dec-12
09-Dec-12
10-Dec-12
11-Dec-12
12-Dec-12
15-Dec-12
01/BKK
02/BKK
03/BKK
04/BKK
05/BKK
06/BKK
07/BKK
08/BKK
31-Dec-12
10/BKK
31-Dec-12
11/BKK
TOTAL
DESCRIPTION
Pembayaran gaji karyawan bulan November 2011
Pelunasan hutang dagang PT.Window Cellular
Pembelian 1000 lembar saham biasa PT.Perkasa Indah Santosa
Pembayaran rekening listrik, air dan telpon bulan November 2011
Pembayaran pajak masa November 2011 PPh
Piutang Karyawan atas nama Andika Pratama
Pelunasan Hutang Dagang atas pembelian kredit 3 Dec 2011. Termin 5/10, n/30
Pembayaran pajak masa November 2011 PPh
Pembayaran Angsuran Hutang Bank
Pengisian dana kas kecil
TOTAL
DEBIT
Other
Account Payable
21100
73000000
29096100
Rp
102,096,100
DEBIT
Other
Account Title
COA
Employee Receivable
Income Tax Payable
Employee Receivable
11200
21400
21600
11320
Vat - Out
Prepaid Income Tax
Bank Loan
Interest Expense
Office Suplies
Advertising Expense
Maintenance Expense
21500
11700
22100
92000
62400
11500
61400
62800
62300
Credit
Amount
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Cash In Bank
11120
Rp
Rp
Rp
Rp
Rp
Rp
69,350,000
104,040,000
1,750,000
375,000
1,750,000
27,641,295
941,939 Rp
3,005,069
178,000 Rp
662,500
240,000
175,000
1,075,000
3,947,008
104,040,000
1,750,000
375,000
1,750,000
114,192,508
Rp
2,330,500
211,183,803
Credit
11400
Rp
3,650,000
Rp
1,454,805
Rp
5,104,805
MENU
DATE
DOC.NO.
01-Dec-12Opening Balance
03-DeC-12
085-PJ
04-Dec-12
02/BKK
12-Dec-12
07/BKK
16-Dec-12
097/PJ
17-Dec-12
01/BM
DATE
01-Dec-12
02-Dec-12
04-Dec-12
13-Dec-12
14-Dec-12
24-Dec-12
25-Dec-12
DOC.NO.
Opening Balance
02/BKM
058/FPJ
07/BKM
65/FPJ
68/FPJ
13/BKM
DATE
01-Dec-12
05-Dec-12
08-Dec-12
17-Dec-12
23-Dec-12
24-Dec-12
DATE
01-Dec-12
03-Dec-12
05-Dec-12
12-Dec-12
28-Dec-12
DOC.NO.
04/BKM
62/FPJ
10/BKM
67/FPJ
03/BM
DOC.NO.
057/FPJ
03/BKM
06/BKM
072/FPJ
PT. INDOGOOD
SUBSIDIARY LEDGER ACCOUNT PA

DESCRIPTION
Hutang tertanggal 25 November 2012. Termin 5/10 n/30

Pembelian. Termin 5/10, n/30
Pelunasan Hutang Dagang tertanggal 25 November 2011. Termin 5/10
Pelunasan Hutang Dagang tertanggal 03 Desember 2011
Pembelian. Termin 5/10, n/30
Retur Pembelian tertanggal 16 Desember 2011 1 unit H-1100
ng Balance
Pelunasan Piutang
Pembelian. Termin
Pelunasan Piutang
Pembelian. Termin
Pembelian. Termin
Pelunasan Piutang
PT.INDOGOOD
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.MET
DESCRIPTION
Dagang atas penjualan kredit tertanggal 23 November 2011. Termin 2/10, n/30
2/10, n/30
Dagang atas penjualan kredit tertanggal 04 Desember 2011. Termin 2/10, n/30
2/10, n/30
2/10, n/30
Dagang atas penjualan kredit tertanggal 14 November 2011. Termin 2/10, n/30
PT.INDOGOOD
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.AGU
DESCRIPTION
Opening Balance
Pelunasan Piutang Dagang tertanggal 26 November 2011. Termin 2/10, n/30
Penjualan. Termin 2/10, n/30
Pelunasan Piutang Dagang tertanggal 08 Desember 2011. Termin 2/10, n/30
Penjualan. Termin 2/10, n/30
Retur Penjualan 1 unit H-1100
PT.INDOGOOD
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.IVA
DESCRIPTION
Opening Balance
Penjualan/ Termin 2/10, n/30
Pelunasan Piutang Dagang tertanggal 30 November 2011. Termin 2/10, n/30
Pelunasan Piutang Dagang tertanggal 03 Desember 2011. Termin 2/10, n/30
Penjualan/ Termin 2/10, n/30
AYABLE
DEBIT
KREDIT
29096100
73000000
29096100
137702400
3410000
BALANCE
DEBIT
KREDIT
73000000
102096100
29096100
0
137702400
141112400
TEOR CELLULAR
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
77000000
77000000
73626960
73626960
16739662.5
36496597.5
16739662.5
0
73626960
0
16739662.5
53236260
36496597.5
UNG CELLULAR
DEBIT
BALANCE
DEBIT
KREDIT
KREDIT
4950000
0
69975922.5
0
55137555
50728755
4950000
69975922.5
69975922.5
55137555
4408800
AN CELLULAR
DEBIT
Rp
38,508,113
Rp
Rp
Rp
28,946,528
BALANCE
DEBIT
KREDIT
KREDIT
34,650,000
38,508,113
Rp
Rp
Rp
Rp
Rp
34,650,000
73,158,113
38,508,113
28,946,528
MENU
DATE
01-Dec-12
01-Dec-12
01-Dec-12
11-Dec-12
15-Dec-12
PT.INDO
SUBSIDIARY LEDGER E
DOC.NO
01/BKM
06/BKK
09/BKM
CODE
NAME OF EMPLOYEE
Habibi
Habibi
Agung Putra
Agung Putra
Agung Putra
TOTAL ACCOUNT RECEIV
PT.INDOGOOD
SUBSIDIARY LEDGER EMPLOYEE RECEIVABLE
DESCRIPTION
Opening Balance
Pelunasan Piutang Karyawan tertanggal 25 November 2011
Opening Balance
Piutang Karyawan
Pelunasan Piutang Karyawan
TOTAL ACCOUNT RECEIVABLE
DEBIT
Rp
150,000
Rp
1,750,000
BALANCE
CREDIT
Rp
Rp
DEBIT
Rp
150,000 Rp
Rp
Rp
350,000 Rp
Rp
CREDIT
150,000
350,000
1,750,000
1,750,000.00
NO
DOC.NO.
1
DESCRIPTION
Stock Opname saldo persediaan per 31 Desember 2010
Pendapatan Bunga Bank

Beban Administrasi Bank
62700
11500
11120
91000
81000
61200
11310
Uang Muka PPh Pasal 25
62500
21600
Sewa dibayar di muka yang dibayar tanggal 1 Januari
61500
11800
Penyusutan Aktiva Tetap
61300
12310
12210
12310
Gaji Karyawan Bulan Desember 2012
61100
62100
21600
21300
Biaya Listrik, air, dan telepon bulan Desember 2012
62200
21400
No Account Account Title

Supplies Expense
Office Suplies
DEBIT
19337500
Cash In Bank
630444
Bank Charges
Interest Revenue
Income Tax Expense
7715056.25
4300000
Income Tax Payable
Rent Expense
90000000
Prepaid Rent

Rp
16875000
204,250,000.00

Income Tax Payable
7000000
16500000

1850000
368458000.25
KREDIT
19337500
270000
900444
7715056.25
4300000
90000000
16875000
Rp 204,250,000.00
375000
23125000
1850000
368998000.25
No Account
11100
11110
11120
11200
11300
11310
11320
11330
11400
11500
11600
11700
11800
12100
12200
12210
12300
12310
13100
21100
21200
21300
21400
21500
21600
21700
21800
22100
31000
32000
32100
33000
41000
41100
41200
51000
61000
61100
61200
61300
Account Title
Cash And Equivalent
Petty Cash
Cash In Bank
Account Receivable
Employee Receivable
Other Receivable
Office Suplies
Vat - In
Prepaid Income Tax
Prepaid Rent
Land
Vehicles
Equipment
Building In Process
Accounts Payable
Insurance Liability
Vat - Out
Income Tax Payable
Dividend Payable
Bank Loan
Common Stock
Retained Earnings
Dividend
Income Summary
Sales
Sales Discount
Sales Returns
Cost Of Goods Sold
Sales Expense
61400
61500
62100
62200
62300
62400
62500
62600
62700
62800
81000
82000
83000
84000
91000
92000
93000
94000
TOTAL
Advertising Expense
Rent Expense
Maintenance Expense
Income Tax Expense
Supplies Expense
Interest Revenue
Dividend Revenue
Other Incomes
Bank Charges
Interest Expense
Other Expenses
Type
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Equity
Equity
Equity
Equity
Income
Cost of Goods Sold
Expense
Expense
Expense
Expense
November 30, 2012

DEBIT
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
Rp
Rp
Rp
Rp
Rp
5,000,000
93,711,471
53,040,000
161,150,000
500,000
191,650,000
28,700,000
6,446,000
42,790,000
90,000,000
200,000,000
135,000,000
817,000,000
758,000,000
21,271,800
32,616,760
709,060,000
50,000,000
-
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other incomes
Other incomes
Other incomes
Other incomes
Other incomes
Other incomes
Other incomes
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
1,375,000
165,000,000
7,470,000
1,221,000
858,000
325,000
165,000
36,940,504
1,500,000
254,000
3,611,044,535
Column1
CREDIT
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
Rp
Rp
Rp
Rp
Rp
TRIAL BALANCE
Column2
DEBIT
CREDIT
Rp
Rp
5,000,000
Rp
291,093,846
Rp
53,040,000
Rp
116,171,880
Rp
6,848,875
Rp
1,750,000
Rp
Rp
228,560,000
Rp
29,362,500
Rp
14,853,500
Rp
47,090,000
Rp
90,000,000
Rp
200,000,000
Rp
135,000,000
Rp
63,281,250
Rp
817,000,000
Rp
531,625,000
Rp
883,000,000
Rp
134,292,400
Rp
3,597,665
Rp
Rp
Rp
38,147,393
Rp
37,500,000
Rp
315,000,000
Rp
Rp
299,564,950
Rp
125,000,000
Rp
1,030,305,281
Rp
350,000,000
Rp
Rp
1,798,832,500
Rp
28,137,020
Rp
32,616,760
Rp
1,008,019,404
6,848,875
63,281,250
531,625,000
73,000,000
2,836,240
21,115,000
300,506,889
125,000,000
1,030,305,281
1,418,120,000
- Rp
- Rp
- Rp
57,000,000
-
MENU
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
3,652,000
6,600,000
27,800,000
354,000
165,000
39,945,573
1,500,000
254,000
3,611,044,535
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
1,615,000
57,000,000
9,220,000
2,296,000
1,036,000
500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
3,652,000
12,550,000
32,735,960
354,000
165,000
39,945,573
1,500,000
254,000
5,963,623,214 Rp 5,963,623,214
MENU
CASH IN BANK
Rp
DEBIT
93,711,471
573160177.6
MARKETABLE SECURITIES
CREDIT
Rp 211,183,803
Rp 164,594,000
Rp
DEBIT
Rp
53,040,000
Rp 104,040,000
Rp
53,040,000
291,093,846
PETY CASH
Rp
DEBIT
5,000,000
MERCHANDISE INVENTORY
CREDIT
Rp
Rp
Rp
Rp
Rp
Rp
62,400
11,500
61,400
62,800
62,300
DEBIT
Rp 191,650,000
Rp
17,810,000
Rp
6,300,000
Rp
12,800,000
Rp 228,560,000
4,739,600
PREPAID INCOME TAX

Rp
Rp
Rp
DEBIT
42,790,000
4,300,000
47,090,000
CREDIT
FIXED ASSET
BUILDING IN PROCESS
DEBIT
CREDIT
Rp
758,000,000
Rp
125,000,000
Rp
883,000,000
LIABILITIES
ACCOUNT PAYABLE
DEBIT
102096100
CREDIT
73000000
163388500
BANK LOAN
DEBIT
Rp
941,939
134292400
VAT OUT
Rp
Rp
21,115,000 Rp
Rp
INCOME TAX PAYABLE

21,115,000
38,147,393
38,147,393
DEBIT
375000
EQUITY
SALES
DEBIT
SALES DISCOUNT
KREDIT
1418120000
380712500
1798832500
DEBIT
Rp
21,271,800
6865219.9
Rp
28,137,020
MARKETABLE SECURITIES
ACCOUNT RECEIVABLE
CREDIT
Rp
Rp
104,040,000
Rp
MERCHANDISE INVENTORY
DEBIT
161,150,000
419621317.5
116,171,880
CREDIT
464599437.5
OFFICE SUPPLIES
CREDIT
Rp
DEBIT
CREDIT
28,700,000
662500
29362500
MENU
BANK LOAN
Rp
INSURANCE LIABILITY
CREDIT
300,506,889
2836240
761425
3597665
Rp
299,564,950
INCOME TAX PAYABLE
DIVIDEND PAYABLE
CREDIT
Rp
315,000,000
37875000
37500000
SALES DISCOUNT
KREDIT
COST OF GOOD SOLD

DEBIT
Rp
Rp
KREDIT
709,060,000
298959403.79
1,008,019,404
Rp
Rp
EMPLOYEE RECEIVABLE
DEBIT
CREDIT
500,000
1750000 Rp
500,000
1,750,000
VAT-In
Rp
Rp
Rp
6,446,000
14,853,500 Rp
14,853,500
6,446,000
Acc. Name :
Rp
Rp
Rp
Rp
Acc. No :
2-1101
2,836,240
761,425
3,597,665
PT.INDOGOOD
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31 2011
COA
Account Title
INCOME
41000 Sales
41100 Sales Discount
41200 Sales Returns
Rp
Rp
Rp
Net Sales Rp
1,798,832,500
28,137,020
32,616,760
1,738,078,720
Rp
Gross Profit Rp
1,008,019,404
730,059,316

6000 Expense
61000 Sales Expense
61200 Uncollectible Accounts
61300 Depreciation Expense - Vehicles
61400 Advertising Expense
61500 Rent Expense
62800 General & Adm Expense
62200 Electricity, Telephone & Water Expense
62300 Maintenance Expense
62400 News Paper And Tabloids Expense
62500 Income Tax Expense
62600 Depreciation Expense - Equipment
62700 Supplies Expense
62800 Other General & Administrative Expense
Total Expenses
8-0000
57,000,000
1,615,000
-
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
57,000,000
9,220,000
2,296,000
1,036,000
500,000
128,667,000
OTHER INCOME
81000 Interest Revenue

82000 Dividend Revenue
83000 Gain On Sales Of Marketable Securities
84000 Other Incomes
Total Other Income
9-0000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
28137019.9
12,550,000
32,735,960
354,000
73422979.9
Rp
Rp
Rp
165,000
39,945,573
1,500,000
OTHER EXPENSE
91000 Bank Charges

92000 Interest Expense
93000 Loss On Sales Of Marketable Securities
94000 Other Expenses

Total Other Expenses
TOTAL
Rp
Rp
254,000
41,864,573
Rp
674,815,296
MENU
PT.INDOGOOD
RETAINED EARNINGS STATEMENT
FOR THE YEAR ENDED DECEMBER 2011
Retained Earning Jan 1 2011

Add
Income Statement
Less
Dividend
NDOGOOD
ARNINGS STATEMENT
ENDED DECEMBER 2011
MENU
1303305281
Rp
674,815,296
Rp
350,000,000
Rp
1,628,120,577
PT.INDOGOOD
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED DECEMBER 31
COA
ASSETS
Current Assets
11110
Petty Cash
5000000
11120
Cash In Bank
11200
11300
Account Receivable
11310
6848875
11320
Employee Receivable
1750000
11330
Other Receivable
11400
11500
Office Suplies
29362500
11600
Vat - In
14853500
11700
Prepaid Income Tax
47090000
11800
Prepaid Rent
90000000
12100
Total Current Assets
291093846.2
53040000
116171880
0
228560000
FIXED ASSETS
12100
Land
200000000
12200
Vehicles
135000000
12210
12300
Equipment
817000000
TOTAL FIXEDASSET
12310

Other Assets
13100
63281250
Building In Process
TOTAL ASSETS
883770601.22
1215281250
531625000
883000000
3513676851.22
Date
- all -
Customer
CV.Agung Cellular
Ivan Cellular
1
Kasir PenjualanPT.Meteor Cellular

2
1
(empty)
Total Result
27
34

If the shape was modified in an earlier
version of Excel, or if the workbook
was saved in Excel 2003 or earlier, the
slicer cannot be used.
MENU

Kredit
Account Payable
(empty)
Rp(3,410,000)
If the shape was modified in anRp21,100
Rp29,096,100
Rp137,702,400
Rp163,388,500
Total Result
MENU
VENDOR
Data
Sum - Debit
Sum - Debit
Sum - Kredit
(empty)
(empty)
Rp(3,100,000)
PT.Windo Cellular Rp(3,100,000)
Rp
11,400
(empty)
Rp
11,400
Rp26,451,000
PT.Window CellulaRp26,451,000
###
PT.Window Cellula
###
###
(empty)
###
###
Rp
Rp
Rp
Rp
Rp
Rp
(3,100,000)
(3,100,000)
11,400
11,400
26,451,000
26,451,000
###
###
###
###
###
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(3,410,000)
(3,410,000)
21,100
21,100
29,096,100
29,096,100
137,702,400
137,702,400
163,388,500
163,388,500
326,798,100
Sum - VENDOR

Account Title
Account Receivable
Accounts Payable
Advertising Expense
Bank Charges
Bank Loan
Building In Process
Cash And Equivalent
Cash In Bank
Common Stock
Cost Of Goods Sold
Dividend
Dividend Payable
Dividend Revenue
Employee Receivable
Equipment
Income Summary
Income Tax Expense
Income Tax Payable
Insurance Liability
Interest Expense
Interest Revenue
Land
Maintenance Expense
Office Suplies
Other Expenses
Other Incomes
Other Receivable
Petty Cash
Prepaid Income Tax
Prepaid Rent
Data
Sum - November 30, 2012
Rp
161,150,000
Rp
Rp
Rp
Rp
1,375,000
Rp
Rp
165,000
Rp
Rp
758,000,000
Rp
Rp
93,711,471
Rp
Rp
709,060,000
Rp
Rp
Rp
Rp
Rp
Rp
7,470,000
Rp
Rp
500,000
Rp
817,000,000
Rp
Rp
Rp
Rp
Rp
Rp
36,940,504
Rp
Rp
200,000,000
Rp
1,500,000
Rp
1,221,000
Rp
53,040,000
Rp
191,650,000
Rp
858,000
Rp
28,700,000
Rp
Rp
254,000
Rp
325,000
Rp
Rp
Rp
5,000,000
Rp
42,790,000
Rp
90,000,000
Rent Expense
Retained Earnings
Sales
Sales Discount
Sales Expense
Sales Returns
Supplies Expense
Vat - In
Vat - Out
Vehicles
(empty)
Total Result
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
21,271,800
32,616,760
6,446,000
135,000,000
215,000,000
3,611,044,535
7,222,089,070
MENU
Sum - TRIAL BALANCE
Rp
116,171,880
Rp
1,615,000
Rp
Rp
165,000
299,564,950
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
291,093,846
125,000,000
1,008,019,404
###
350,000,000
9,220,000
1,750,000
###
-
Rp
39,945,573
Rp
Rp
Rp
Rp
Rp
Rp
200,000,000
1,500,000
2,296,000
53,040,000
228,560,000
1,036,000
Rp
Rp
Rp
254,000
500,000
Rp
###
5,000,000
Rp
90,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
1,030,305,281
1,798,832,500
28,137,020
32,616,760
###
135,000,000
114,000,000
5,963,623,214
11,927,246,428
MENU

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Analysis~P

This shape represents a slicer. Slicers

This shape represents a slicer. Slicers

This shape represents a slicer. Slicers

If the shape was modified in an

If the shape was modified in an

Code of CuCustomer Addres

Dr. Eng Umar, S.E.I

Griya Melati, D/5 Bogor

Jl. Bunga Anggrek 3 Bogor

Cash And Equivalent

Depreciation Expense - Vehicles

November 30, 2012

ovember 30, 2012

No Account Account Title

11100 Cash And Equivalent

61400 Advertising Expense

Kasir Penjualan Tunai

Kasir Penjualan Tunai

C-5000,G-2100,H-1100. Termin 2/10, n/30

C-5000,G-2100,H-1100. Termin 2/10, n/30

Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30

Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30

Penjualan Tunai Week III: C-5000, G-2100, H-1100.

Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30

Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30

Penjualan Tunai Week IV: C-5000, G-2100, H-1100.

Sales of C-5000,G-2000,H-1100. Termin 2/10, n/30

11300 Account Receivable

51000 Cost Of Goods Sold

11100 Cash And Equivalent

11300 Account Receivable

11120 Cash In Bank

11300 Account Receivable

11120 Cash In Bank

11300 Account Receivable

11300 Account Receivable

11300 Account Receivable

11300 Account Receivable

Price of Invento Total Price

Merchandise Inventory COGS of Inventory

Faktur Pembelian Inventory

Faktur Pembelian Inventory

Bukti Memorial, Nota Retur Barang 1 unit H-1100

Pembayaran jasa pelaksanaan konstruksi(pembangunan gedung)

Dividend tahun 2011

13100 Building In Process

Bukti Kas Masuk Pelunasan Piutang Karyawan atas nama Habibie S

CEIPT JOURNAL PT.INDOGOOD

SUBSIDIARY LEDGER ACCOUNT PA

Hutang tertanggal 25 November 2012. Termin 5/10 n/30

SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.MET

SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.AGU

SUBSIDIARY LEDGER ACCOUNT RECEIVABLE OF PT.IVA

TOTAL ACCOUNT RECEIV

Pendapatan Bunga Bank

Uang Muka PPh Pasal 25

Sewa dibayar di muka yang dibayar tanggal 1 Januari

Penyusutan Aktiva Tetap

Gaji Karyawan Bulan Desember 2012

Biaya Listrik, air, dan telepon bulan Desember 2012

No Account Account Title