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UD.

MORO SENENG
TRIAL BALANCE
NOVEMBER-2015
Kode Nama Akun Debit Kredit
TOTAL
UD. MORO SENENG
INVENTORY CARD
NAME : PORTEGE-M300, KODE : PM300
DECEMBER, 2015
( In Rupiah ) METODE : AVERAGE
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016

DEC

JUMLAH
UD. MORO SENENG
INVENTORY CARD
NAME : SATELITE-M300, KODE : SM300
DECEMBER, 2015
( In Rupiah ) METODE : AVERAGE

INVOICE IN OUT BALANCE


DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
2016

DEC

JUMLAH
AVERAGE
ALANCE
TOTAL
UD. MORO SENENG
PETTY CASH JOURNAL
DECEMBER, 2015

( In Rupiah )

INVOICE DEBIT CREDIT


DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2016

DEC

TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL - TOTAL -
UD. MORO SENENG
GENERAL JOURNAL
DECEMBER, 2015

( In Rupiah )
INVOICE
DATE DESCRIPTION Ref Debit Credit
NO
2016

Dec

TOTAL

RECAPITULATION
DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
UD. MORO SENENG
CASH RECEIPT JOURNAL
DECEMBER, 2015
( In Rupiah )
DEBIT

INVOICE OTHERS
DATE DESCRIPTION
NO SALES DISCOUNT CASH IN BANK
ACC.
ACCOUNT TOTAL
NO.

TOTAL
CREDIT
OTHERS
ACCOUNT RECEIVABLE ACCOUNTS
ACCOUNT TOTAL
NO

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL


TOTAL TOTAL
UD. MORO SENENG
SALES JOURNAL
DECEMBER, 2015
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT COST OF GOODS FREIGHT


SALES PPN OUTCOME INVENTORY
RECEIVABLE SOLD COLLECTED

2016

DEC

ACCOUNT NUMBER

TOTAL

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
UD. MORO SENENG
CASH PAYMENT JOURNAL
DECEMBER, 2015
(
DEBIT
INVOIC OTHERS
DATE DESCRIPTION ACCOUNT
E NO. ACC
PAYABLE ACCOUNT TOTAL
NO.
###
DEC

ACCOUNT NUMBER
TOTAL

REKAPITULATION
CREDIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
( In Rupiah )
CREDIT
PURCHAS
E CASH IN
DISCOUN BANK
T
UD. MORO SENENG
PURCHASE JOURNAL
PER- DEC 2015

( In Rupiah )
DEBIT CREDIT
INVOICE
DATE DESCRIPTION ACCOUNT
NO INVENTORY PPN INCOME
PAYABLE

2016
DEC

ACCOUNT NUMBER
TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
UD. MORO SENENG
GENERAL LEDGER
PERIODE DECEMBER 2015

(In Rupiah)
Cash in Bank 1-1100
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 159,240,000
Dec

Petty Cash 1-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 6,000,000
Dec

Accounts Receivable 1-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 82,500,000
Dec

Allowance for Doubtful Debt 1-1400


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 730,000,000
Dec
Store Supplies 1-1600
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 25,000,000
Dec

Prepaid insurance 1-1700


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 15,000,000
Dec

Prepaid rent 1-1800


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 24,000,000
Dec

Prepaid tax 1-1900


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 18,000,000
Dec

PPN Receivable 1-2000


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB -
Dec

PPN Income 1-2100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB -
Dec
Stock investment 1-2200
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 110,000,000
Dec

Equipment at Cost 1-3100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 60,000,000
Dec

Equipment Accum Dep 1-3110


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Master card 2-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Account Payable 2-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Income Tax Payable 2-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec
PPN Payable 2-1400
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

PPN outcome 2-1500


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Bank Permata Loan 2-2100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Tn. Santoso Capital 3-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Tn. Santoso drawing 3-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 22,000,000
Dec

Income Summary 3-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec
Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Sales Return 4-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 15,000,000
Dec

Sales discount 4-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 28,000,000
Dec

Cost of Goods sold computer 5-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 310,800,000
Dec

Advertising expense 6-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 3,100,000
Dec

Tel & elec. expense 6-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 7,600,000
Dec
Store supplies expense 6-1300
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 11,150,000
Dec

Bad debt expense 6-1400


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 5,600,000
Dec

Spoilage expenses 6-1450


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 8,500,000
Dec

Depreciation expense 6-1500


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 4,800,000
Dec

Insurance expense 6-1600


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 6,000,000
Dec

Rent expense 6-1700


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 22,000,000
Dec
Wages and salaries expense 6-1800
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 49,500,000
Dec

Other operating expense 6-9000


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 6,000,000
Dec

Interest revenue 8-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Dividend income 8-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Gain loss on sale of stock 8-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Freight collected 8-1400


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec
Late fees collected 8-1500
Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB
Dec

Interest expense 9-1100


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 6,000,000
Dec

Bank service charges 9-1200


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 4,300,000
Dec

Late fees paid 9-1300


Balance
Date Description Ref Debit Credit
Debit
2015 1 Opening Balance TB 2,800,000
Dec

Income Tax Expense 9-1400


Date Description Ref Debit Credit Balance
Debit
2015 1 Opening Balance TB -
Dec
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
13,000,000

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit
4,800,000

Balance
Credit
2,100,000

Balance
Credit
66,000,000

Balance
Credit
-
Balance
Credit
12,500,000

Balance
Credit
-

Balance
Credit
300,000,000

Balance
Credit
690,330,000

Balance
Credit

Balance
Credit
-
Balance
Credit
526,780,000

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit
32,000,000

Balance
Credit
61,680,000

Balance
Credit
6,600,000

Balance
Credit
20,800,000
Balance
Credit
6,300,000

Balance
Credit

Balance
Credit

Balance
Credit

Credit
UD. MORO SENENG
TRIAL BALANCE
PERIODE DECEMBER 2015

(In Rupiah)
ACC.NO ACCOUNT NUMBER DEBIT

AMOUNT
CREDIT
UD. MORO SENENG
SUBSIDIARY LEDGER ACCOUNT PAYABLE
DESEMBER 2015

(In Rupiah)
PT. PERSADA S001
Balance
Date Description Ref Debit Credit
Debit
2015
Des

PT. ANUGERAH S002


Balance
Date Description Ref Debit Credit
Debit
2015
Des

PT. AMANAH S003


Balance
Date Description Ref Debit Credit
Debit
2015
Des
Balance
Credit

Balance
Credit

Balance
Credit
UD. MORO SENENG
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE
DESEMBER 2015

(In Rupiah)
Toko Mandiri Elektronik C001
Balance
Date Description Ref Debit Credit
Debit
2015
Dec

Toko Jaya Elektronik C002


Balance
Date Description Ref Debit Credit
Debit
2015
Dec

Toko Cahaya Elektronik C003


Balance
Date Description Ref Debit Credit
Debit
2015
Dec
alance
Credit

alance
Credit

alance
Credit
UD. MORO SENENG
LIST OF ACCOUNT PAYABLE
DESEMBER 2015

(In Rupiah)
Code Supplier Amount
S001 PT. PERSADA
S002 PT. ANUGERAH
S003 PT. AMANAH
Amount

UD. MORO SENENG


LIST OF ACCOUNT RECEIVABLE
DESEMBER 2015

(In Rupiah)
Code Customer Amount
C001 Toko Mandiri Elektronik
C002 Toko Jaya Elektronik
C003 Toko Cahaya Elektronik
Total