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PT ARUMBA

SALES JOURNAL
Dec-17
(In Rp.)

DEBIT
DATE Doc. Description Post. Accounts
No. Ref. Receivable
Dec

Total Rp -

Prepare by :
Posted by :
PT ARUMBA
SALES JOURNAL
Dec-17
(In Rp.)

DEBIT CREDIT
Cost of Merchandise OTHERS Merchandise
Sales VAT - Out
Sold Acc. No. Amount Inventory

Rp - Rp - Rp - Rp -

Date Signature RECAPITULATION


DEBIT
Acc. No. Amount

TOTAL Rp -
Page : SJ 1
EDIT
OTHERS
Acc. No. Amount

RECAPITULATION
CREDIT
Acc. No. Amount

TOTAL Rp -
PT ARUMBA
PURCHASES JOURNAL
Dec-17
(In Rp.)

DEBIT
DATE Doc. Description Post. Merchandise
VAT - In
No. Ref. Inventory

Total Rp - Rp -

Date Signature
Prepare by :
Posted by :
A
URNAL

Page : PJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
Acc. No. Amount Payable Acc. No. Amount

Rp -

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL Rp - TOTAL Rp -
PT JAYA FRESH
RECEIPTS JOURNAL
Dec-15
(In Rp.)

DEBIT
DATE Doc. Description Post. OTHERS
Cash In Bank
No. Ref. Acc. No.
Dec

Total Rp -

Date Signature
Prepare by :
Posted by :
RESH
OURNAL
15
p.)
Page : RJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
Amount Receivable Acc. No. Amount

Rp - Rp -

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL Rp - TOTAL Rp -
PT JAYA FRESH
CASH PAYMENTS JOURNAL
Dec-15
(In Rp.)

DEBIT
DATE Doc. Description Post. Accounts OTHERS
No. Ref. Payable Acc. No.
Dec

Total Rp -

Date Signature
Prepare by :
Posted by :
FRESH
TS JOURNAL
15
p.)
Page : CPJ 1
DEBIT CREDIT
OTHERS OTHERS
Cash In Bank
Amount Acc. No. Amount

Rp - Rp -

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL Rp - TOTAL Rp -
PT ARUMBA
PETTY CASH JOURNAL
Dec-17
(In Rp.)

DEBIT
DATE Doc. Description Post.
Account Name
No. Ref.
Dec

Total

Date Signature RECAPITULATIO


Prepare by : DEBIT
Posted by : Acc. No.

TOTAL
Page : PCJ 1
DEBIT CREDIT
OTHERS
Petty Cash
Acc. No. Amount

Total Rp - Rp -

RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount

Rp - TOTAL Rp -
PT ARUMBA
GENERAL JOURNAL
Dec-17
(In Rp.)

Post.
DATE DOC. NO DESCRIPTION DEBIT
Ref.
Dec

TOTAL Rp -

Date Signature RECAPITULATION


Prepare by : DEBIT
Posted by : Acc. No. Amount
2-110 Rp 20,680,000
2-131 Rp 962,500
4-130 Rp 9,625,000

TOTAL Rp 31,267,500
Page : GJ 1
CREDIT

Rp -

RECAPITULATION
CREDIT
Acc. No. Amount
1-130 Rp 10,587,500
1-150 Rp 11,100,000
1-191 Rp 1,880,000
5-110 Rp 7,700,000

TOTAL Rp 31,267,500
PT ARUMBA
INVENTORY CARD
Dec-15
(In Rp.)
No : S-15
Product : Samsung - 15
Location : Store Basement

Post Purchased Sold


DATE
Ref. Units Unit Cost Total Units Unit Cost
Dec

0 Rp - 0

TOTAL

Prepare by :
Posted by :
T ARUMBA
NTORY CARD
Dec-15
(In Rp.)

Sold Balance
Description
Total Units Unit Cost Total

Rp -

Date Signature
PT ARUMBA
INVENTORY CARD
Dec-15
(In Rp.)
No : P-19
Product : Panasonic - 19
Location : Store Basement

Post Purchased Sold


DATE
Ref. Units Unit Cost Total Units Unit Cost
Dec

Prepare by :
Posted by :
T ARUMBA
NTORY CARD
Dec-15
(In Rp.)

Sold Balance
Description
Total Units Unit Cost Total

Date Signature
PT ARUMBA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Dec-17
(In Rp.)
Supplier : PT. SENANTANU
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Supplier : PT RADIT
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Supplier : PT ANDIKA
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
GER

Code SP-01
BALANCE
DEBIT CREDIT

Code SP-02
BALANCE
DEBIT CREDIT

Code SP-03
BALANCE
DEBIT CREDIT
PT ARUMBA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Dec-17
(In Rp.)
Customer : CV SUBUR
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Customer : CV INDAH
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Customer : CV SILIWANGI
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
GER

Code CS-01
BALANCE
DEBIT CREDIT

Code CS-02
BALANCE
DEBIT CREDIT

Code SC-03
BALANCE
DEBIT CREDIT
PT ARUMBA
INVENTORY SUBSIDIARY LEDGER
Dec-15
(In Rp.)
No : S-15
Product : Samsung - 15
Location : Store Basement
UNIT UNITS COST TOTAL

No : P - 19
Product : Panasonik
Location : Store Basement
UNIT UNITS COST TOTAL
PT ARUMBA
LEDGER
Dec-15
(In Rp.)
Name : Cash in Bank - BJB
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Petty Cash


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Accounts Receivable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Allowance of Doubtful Debt


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Merchandise Inventory


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Office Supplies


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Prepaid Insurance


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Prepaid Rent


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
De

Name : VAT ( Value Added Tax ) Receivable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec Balance

Name : VAT ( Value Added Tax ) In


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
De

Name : Prepaid Income Tax Article 25


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Land
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Buildings
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Acc. Depreciation - Buildings


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Equipment
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Acc. Depreciation - Equipment


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Automobile
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Acc. Depreciation - Automobile


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Accounts Payable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Accrued Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : VAT ( Value Added Tax ) Payable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : VAT ( Value Added Tax ) Out
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Income Tax Article 21 Payable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Income Tax Article 23 Payable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec Balance

Name : Income Tax Article 25 / 29 Payable


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : BRI Bank Loan


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Stock Capital
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Retained Earnings


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Sales
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Sales Discount


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Sales Return and Allowance


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Cost of Merchandise Sold
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Utilities Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Office Supplies Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Doubtful Debts Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec Balance

Name : Spoilage Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Depreciation Expense
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Insurance Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Rent Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Wages and Salaries


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Advertising Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Others Operating Expense
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Interest Income


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Freights Collected


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Late Fees Collected


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Interest Expenses


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Bank Service Charge
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Income Tax Article 4 (2) Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Income Tax Expense


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec

Name : Late Fees Expenses


POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Code : 1-110
BALANCE
DEBIT CREDIT

Code : 1-120
BALANCE
DEBIT CREDIT

Code : 1-130
BALANCE
DEBIT CREDIT

Code : 1-140
BALANCE
DEBIT CREDIT

Code : 1-150
BALANCE
DEBIT CREDIT

Code : 1-160
BALANCE
DEBIT CREDIT

Code : 1-170
BALANCE
DEBIT CREDIT

Code : 1-180
BALANCE
DEBIT CREDIT

Code : 1-190
BALANCE
DEBIT CREDIT

Code : 1-191
BALANCE
DEBIT CREDIT

Code : 1-192
BALANCE
DEBIT CREDIT
Code : 1-310
BALANCE
DEBIT CREDIT

Code : 1-320
BALANCE
DEBIT CREDIT

Code : 1-121
BALANCE
DEBIT CREDIT

Code : 1-330
BALANCE
DEBIT CREDIT

Code : 1-331
BALANCE
DEBIT CREDIT
Code : 1-340
BALANCE
DEBIT CREDIT

Code : 1-341
BALANCE
DEBIT CREDIT

Code : 2-110
BALANCE
DEBIT CREDIT

Code : 2-120
BALANCE
DEBIT CREDIT

Code : 2-130
BALANCE
DEBIT CREDIT
Code : 2-131
BALANCE
DEBIT CREDIT

Code : 2-132
BALANCE
DEBIT CREDIT

Code : 2-133
BALANCE
DEBIT CREDIT

Code : 2-134
BALANCE
DEBIT CREDIT

Code : 2-210
BALANCE
DEBIT CREDIT
Code : 3-110
BALANCE
DEBIT CREDIT

Code : 3-130
BALANCE
DEBIT CREDIT

Code : 4-110
BALANCE
DEBIT CREDIT

Code : 4-120
BALANCE
DEBIT CREDIT

Code : 4-130
BALANCE
DEBIT CREDIT
Code : 5-110
BALANCE
DEBIT CREDIT

Code : 6-110
BALANCE
DEBIT CREDIT

Code : 6-120
BALANCE
DEBIT CREDIT

Code : 6-130
BALANCE
DEBIT CREDIT
-

Code : 6-140
BALANCE
DEBIT CREDIT
Code : 6-150
BALANCE
DEBIT CREDIT

Code : 6-160
BALANCE
DEBIT CREDIT

Code : 6-170
BALANCE
DEBIT CREDIT

Code : 6-180
BALANCE
DEBIT CREDIT

Code : 6-190
BALANCE
DEBIT CREDIT
Code : 6-200
BALANCE
DEBIT CREDIT

Code : 8-110
BALANCE
DEBIT CREDIT

Code : 8-120
BALANCE
DEBIT CREDIT

Code : 8-130
BALANCE
DEBIT CREDIT

Code : 9-110
BALANCE
DEBIT CREDIT
Code : 9-120
BALANCE
DEBIT CREDIT

Code :9-130
BALANCE
DEBIT CREDIT

Code : 9-140
BALANCE
DEBIT CREDIT

Code : 9-150
BALANCE
DEBIT CREDIT
Rp -
PT ARUMBA
ACCOUNTS RECEIVABLE SCHEDULE
Dec-15
(In Rp.)

NO CUSTOMER DOCK. NO DATE TERM BALANCE


CUST-01
CUST-02
CUST-03

TOTAL SUBDIARY LEDGER Rp -


BALANCE GENERAL LEDGER
DIFFERENCE

Date Signature
Prepared by

PT JAYA FRESH
ACCOUNTS PAYABLE SCHEDULE
Dec-15
(In Rp.)

NO SUPPLIER DOCK. NO DATE TERM BALANCE


SUP-01
SUP-02
SUP-03

TOTAL SUBDIARY LEDGER Rp -


BALANCE GENERAL LEDGER
DIFFERENCE

Date Signature
Prepared by

PT JAYA FRESH
MERCHANDISE INVENTORY SCHEDULE
Dec-15
(In Rp.)

CODE PRODUCT QUANTITY COST / UNIT BALANCE


TOTAL SUBDIARY LEDGER Rp -
BALANCE GENERAL LEDGER
DIFFERENCE

Date Signature
Prepared by
PT ARUMBA
TRIAL BALANCE
Dec-15
(In Rp.)

ACCT. NO ACCOUNT TITLE DEBIT CREDIT


1-110 Cash in Bank
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance for Doubtful Debts
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-191 VAT ( Value Added Tax ) In
1-192 Prepaid Income Tax Article 25
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation - Buildings
1-330 Equipment
1-331 Acc. Depreciation - Equipment
1-340 Automobile
2-110 Accounts Payable
2-120 Accrued Expense
2-131 VAT ( Value Added Tax ) Out
2-210 BRI Bank Loan
3-110 Stock Capital
3-130 Retained Earnings
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-130 Doubtful Debts Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
6-160 Insurance Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Others Operating Expense
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
9-110 Interest Expenses
9-120 Bank Service Charge
9-140 Income Tax Article 4 (2) Expense
9-150 Late Fees Expenses
Rp - Rp -
PT ARUMBA
ADJUSTING JOURNAL ENTRIES
Dec-15
(In Rp.)

POST.
DATE DESCRIPTION DEBIT
REF
Dec 31

31

31

31

31

31

31

31

31

31

Rp -
CREDIT

Rp -
TRIAL BALANCE
ACCT. NO ACCOUNT TITLE
Debit Credit
1-110 Cash in Bank - BJB
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance for Doubtful Debts
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-190 VAT (Value Added Tax) Reeivable
1-191 VAT ( Value Added Tax ) In
1-192 Prepaid Income Tax Article 25
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation - Buildings
1-330 Equipment
1-331 Acc. Depreciation - Equipment
1-340 Automobile
1-341 Acc. Depreciation - Automobile
2-110 Accounts Payable
1-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT ( Value Added Tax ) Out
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25 / 29 Payable
2-210 Permata Bank Loan
3-110 Stock Capital
3-130 Retained Earnings
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-130 Doubtful Debts Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
6-160 Insurance Expense
6-170 Rent Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Others Operating Expense
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
9-110 Interest Expenses
9-120 Bank Service Charge
9-140 Income Tax Article 4 (2) Expense
9-150 Late Fees Expenses
Rp - Rp -
PT ARUMBA
WORK SHEET
Dec-15
(In Rp.)

ADJUSTING ENTRIES Adjusted Trial Balance Income Statement


Debit Credit Debit Credit Debit
Rp - Rp - Rp - Rp - Rp -
Rp -
Rp -
Income Statement Balance Sheet
Credit Debit Credit
Rp - Rp - Rp -
Rp -
Rp - Rp - Rp -
PT ARUMBA
INCOME STATEMENT
Dec-15
(In Rp.)
Sales
Sales
Sales Discount
Sales Return and Allowance
Sales Net
Cost of Merchandise Sold
Cost of Merchandise Sold
Cost of Merchandise Sold
Gross Profit
Operating Expense
Utilities Expense
Office Supplies Expense
Doubtful Debts Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Others Operating Expense
Total Operating Expense
Others Revenues and Gains
Interest Income
Freights Collected
Late Fees Collected
Total Others Revenues and Gains
Others Expenses and Losses
Interest Expenses
Bank Service Charge
Income Tax Article 4 (2) Expense
Late Fees Expenses
Total Others Expenses and Losses
Net Income
PT ARUMBA
RETAINED EARNING STATEMENT
Dec-15
(In Rp.)
Retained Earning 1 December 2015
Net Income
Retained Earning 31 December 2015
PT ANGKLUNG
BALANCE SHEET
Dec-15
(In Rp.)
Assets
Current Assets
Cash in Bank - BJB
Petty Cash
Accounts Receivable
Allowance for Doubtful Debts
Merchandise Inventory
Office Supplies
Prepaid Insurance
Prepaid Rent
VAT Receivable
Prepaid Income Tax Article 25
Total Current Assets
Fixed Assets
Land
Buildings
Acc. Depreciation - Buildings
Equipment
Acc. Depreciation - Equipment
Automobile
Acc. Depreciation - Otomobile
Total Fixed Assets
Total Assets
Liabilities
Current Liabilities
Accounts Payable
Acrued Expense
Income Tax Article 21 Payable
Income Tax Article 25 / 29 Payable
Total Current Liabilities
Long Term Liabilities
Permata Bank Loan
Total Liabilities
Owner's Equity
Stock Capital
Retained Earning 31 December 2015
Total Equity
Total Liabilities + Equity
PT ANGKLUNG
CASH FLOW REPORT
Dec-15
(In Rp.)
Arus kas dari aktivitas operasi
Penerimaan dari pelanggan
Interest Income
Penerimaan aktivitas operasi Rp -
Pengeluaran
Pembayaran kepada supplier
Pembayaran Accrued expense
Pembayaran Prepaid Rent
Pembayaran VAT ( Value Added Tax ) Payable
Pembayaran Income Tax Article 21 Payable
Pembayaran Income Tax Article 25 / 29 Payable
Pembayaran Other Operating Expense
Pembayaran Interest Expense
Account Receivable
Pengeluaran aktivitas operasi Rp -
Arus kas bersih dari aktivitas operasi Rp -
Arus kas dari aktivitas pendanaan
Pengurangan
Pembayaran Bank BRI Loan
Arus kas dari aktivitas pendanaan Rp -
Arus kas dari aktivitas investasi
Pengurangan
Pembelian Automobile
Arus kas keluar dari aktivitas investasi Rp -

Penurunan bersih kas dan setara kas Rp -

Kas dan Setara Kas pada awal periode


Cash in Bank
Petty Cash
Jumlah kas dan setara kas
Kas dan Setara Kas pada akhir periode
Cash in Bank
Petty Cash
PT ANGKLUNG
CLOSING ENTRIES
Dec-15
(In Rp.)

POST.
DATE DESCRIPTION DEBIT
REF
Dec 31 Sales 4-110
Income Summary 3-140
(Menutup akun Sales)
31 Income Summary 3-140
Cost of Goods Sold
Utilities Expense 6-110
Office Supplies Expense 6-120
Doubtful Debts Expense 6-131
Spoilage Expense 6-140
Depreciation Expense 6-151
Insurance Expense 6-160
Rent Expense 6-170
Wages and Salaries 6-180
Advertising Expense 6-190
Others Operating Expense 6-200
(Menutup akun Operating Expense)
31 Interest Income 8-110
Freights Collected 8-140
Late Fees Collected 8-150
Income Summary 3-140
(Menutup akun Revenues and Gains)
31 Income Summary 3-140
Interest Expenses 9-110
Bank Service Charge 9-120
Income Tax Article 4 (2) Expense 9-140
Late Fees Expenses 9-150
( Menutup akun Others Expenses and Losses )
31 Income Summary 3-140
Stock Capital 3-110
(Menutup akun Net Income)

Rp -
CREDIT

Rp -
PT ANGKLUNG
TRIAL BALANCE AFTER CLOSING ENTRIES
Dec-99
(In Rp.)

ACCT. NO ACCOUNT TITLE DEBIT CREDIT


1-110 Cash in Bank
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance for Doubtful Debts
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-191 VAT ( Value Added Tax ) Receivable
1-192 Prepaid Income Tax Article 25
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation - Buildings
1-330 Equipment
1-331 Acc. Depreciation - Equipment
1-340 Automobile
1-341 Acc. Depreciation - Automobile
2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT ( Value Added Tax ) Out
2-132 Income Tax Art 21 Payable
2-134 Income Tax Art 25/29 Payable
2-210 Permata Bank Loan
3-110 Stock Capital
3-130 Retained Earnings
Rp - Rp -