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"~Saldo
Perkiraan

PT. KHARISMA DIGITAL

November 30, 2011


NO. ACCOUNT
DEBET CREDIT

1-1100 Petty Cash 5,000,000.00


1-1110 Cash In Bank 208,080,282.43
1-1120 Marketable Securities 90,405,000.00
1-1130 Accounts Receivable 181,500,000.00
1-1140 Allowance for Uncollectible Accounts 10,840,000.00
1-1150 Employee Receivable 2,100,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inventory 891,600,000.00
1-1180 Office Supplies 2,580,000.00
1-1190 Store Supplies 5,900,000.00
1-1200 Value Added Tax - In (VAT-In) 19,600,000.00
1-1210 Prepaid Income Tax 32,000,000.00
1-1220 Prepaid Insurance 31,200,000.00
1-1230 Prepaid Advertising 3,000,000.00
1-2100 Land 165,000,000.00
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation - Building 105,000,000.00
1-2130 Vehicles 175,000,000.00
1-2140 Accumulated Depreciation - Vehicles 108,862,304.69
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation - Equipment 188,240,740.74
2-1100 Accounts Payable 196,000,000.00
2-1110 Wages & Salaries Payable -
2-1120 Electricity, Telephone & Water Payable -
2-1130 Value Added Tax - Out (VAT - Out) 23,520,000.00
2-1140 Income Tax Payable -
2-1150 Dividend Payable -
2-1160 Other Current Liabilities -
2-2100 Bank Loan 301,909,435.04
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 576,000,000.00
3-3000 Dividend -
3-4000 Income Summary -
4-1000 Sales 975,700,000.00
4-2000 Sales Discounts 9,757,000.00
4-3000 Sales Returns 29,271,000.00
5-1000 Cost of Good Sold 682,990,000.00
6-1100 Wages & Salaries Expense 50,000,000.00
6-1110 Depreciation Expense - Vehicles -
6-1120 Promotion & Advertising Expense -
6-1130 Insurance Expense -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2100 Wages & Salaries Expense 100,000,000.00
6-2110 Electricity, Water & Telephone Expense 12,700,000.00
6-2120 Repairs & Maintenance Expense 6,850,000.00
6-2130 Entertainment Expense 1,600,000.00
6-2140 Income Tax Expense -
6-2150 Offfice Supplies Expense -
6-2160 Depreciation Expense - Equipment -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Collected 12,045,000.00
8-3000 Gain on Sales of Marketable Securities -
8-4000 Gain on Disposal of Fixed Assets -
8-5000 Dividend Revenue -
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 65,429,198.04
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
9-5000 Other Expense -

3,201,617,480.47 3,201,617,480.47

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1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.

2 Marketable Securities
Merupakan investasi jangka pendek berupa saham biasa PT. Global Aneka dengan nilai nominal
Rp 45,000.00 per lembar. Pembelian dilakukan pada tanggal 01 Juni 2011 sebanyak 2000 lembar
dengan kurs 98. Provisi dan meterai sebesar 2,5%. Dividen dibayarkan setiap akhir tahun.

3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
a. Miraco Digital Rp 104,000,000.00 Tanggal 25 Oktober 2011, Termin 2/10 n/30
b. Panorama Foto Rp 77,500,000.00 Tanggal 03 Nopember 2011, Termin 2/10 n/30
Total Rp 181,500,000.00

4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2011, dengan
rincian sebagai berikut:
a. Angga Andrianto Rp 1,500,000.00
b. Stevani Agustina Rp 600,000.00
Total Rp 2,100,000.00

5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a Nicol-D700 15 Rp 19,500,000.00 Rp 292,500,000.00
b Nicol-D600 25 Rp 21,500,000.00 Rp 537,500,000.00
c Nicol-D500 7 Rp 8,800,000.00 Rp 61,600,000.00
Total Rp 891,600,000.00

6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2011.

7 Prepaid Income Tax


Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2011 Rp 32,000,000.00

8 Prepaid Insurance
Merupakan premi asuransi selama 24 bulan yang telah dibayar pada tanggal 1 Januari 2011.

9 Prepaid Advertising
Merupakan saldo iklan dibayar dimuka yang dibayar pada tanggal 1 Januari 2011 untuk 15x terbit.

10 Accounts Payable
Merupakan saldo hutang kepada PT. Nicol Photocam per 30 Nopember 2011
sebesar Rp 196,000,000.00 Tanggal 26 Nopember 2011, Termin 3/10 n/30

11 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2011.

12 Bank Loan
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2011 1 14,865,433.00 8,198,766.00 6,666,667.00 391,801,234.00
2 14,865,433.00 8,335,412.43 6,530,020.57 383,465,821.57
3 14,865,433.00 8,474,335.97 6,391,097.03 374,991,485.59
4 14,865,433.00 8,615,574.91 6,249,858.09 366,375,910.69
5 14,865,433.00 8,759,167.82 6,106,265.18 357,616,742.86
6 14,865,433.00 8,905,153.95 5,960,279.05 348,711,588.91
7 14,865,433.00 9,053,573.18 5,811,859.82 339,658,015.73
8 14,865,433.00 9,204,466.07 5,660,966.93 330,453,549.66
9 14,865,433.00 9,357,873.84 5,507,559.16 321,095,675.82
10 14,865,433.00 9,513,838.40 5,351,594.60 311,581,837.41
11 14,865,433.00 9,672,402.38 5,193,030.62 301,909,435.04
12 14,865,433.00 9,833,609.08 5,031,823.92 292,075,825.95

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@ Soal Mengelola Buku Jurnal

BKK No. : 001/BKK

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 01 Desember 2011

BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian:


Wages & Salaries (sales) Rp 5,000,000.00
Wages & Salaries (general & administrative) Rp 10,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00

Rp 14,760,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 001/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 02 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Panorama Foto

Jumlah Diterima :
Err:511

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal


03 Nopember 2011, Termin 2/10 n/30

Rp 77,500,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 080/FPJ
: 02 Desember 2011

Kepada : Kotaraya Digital Termin : 2/10, n/30


Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 5 unit Rp 21,500,000.00 Rp 107,500,000.00
2 Nicol-D500 5 unit Rp 11,000,000.00 Rp 55,000,000.00

Total Penjualan Rp 162,500,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 16,250,000.00
Keuangan Down Payment Rp 30,000,000.00
Piutang Dagang Rp 148,750,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000079

VKK No. : 001/VKK

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 03 Desember 2011

VOUCHER KAS KECIL

Dibayarkan kepada : Lensa Agency

Jumlah Dibayar :
Err:511

Keterangan : Pembelian tabloid bulan Nopember 2011


(Catat: Entertainment Expense)

Rp 25,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKM No. : 002/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 04 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Miraco Digital

Jumlah Diterima :
Err:511

Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit


tertanggal 25 Oktober 2011. Termin 2/10, n/30
Dikenai denda sebesar 1% atas keterlambatan pelunasan.

Rp 105,040,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKK No. : 002/BKK

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 04 Desember 2011

BUKTI KAS KELUAR

Dibayarkan kepada : PT. Nicol Photocam

Jumlah Dibayar :
Err:511

Keterangan : Pelunasan hutang dagang kepada PT. Nicol Photocam


atas pembelian kredit tanggal 26 Nopember 2011, termin 3/10,n/30

Rp 190,120,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKK No. : 003/BKK

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 05 Desember 2011

BUKTI KAS KELUAR

Dibayarkan kepada : Iskandar

Jumlah Dibayar :
Err:511

Keterangan : Piutang Karyawan

Rp 500,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. NICOL PHOTOCAM


Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 120/NP/FP
Tanggal : 05 Desember 2011

Kepada : PT. KHARISMA Digital Termin : 3/10, n/30


Jl. Pattimura No. 18 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Nicol-D700 6 unit Rp 18,000,000.00 Rp 108,000,000.00
2 Nicol-D500 10 unit Rp 7,500,000.00 Rp 75,000,000.00

Total Penjualan Rp 183,000,000.00


Biaya Pengiriman Rp 1,000,000.00
Direktur Pemasaran Direktur Akuntansi/ PPnBM Rp 18,300,000.00
Keuangan PPN 10% Rp 18,400,000.00
Piutang Dagang Rp 220,700,000.00
Roy Marten, SE. Sinta, SE, Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000098

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PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 081/FPJ
: 06 Desember 2011

Kepada : Panorama Foto Termin : 2/10, n/30


Jl. Raya Mangga Besar No. 35 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 3 unit Rp 21,500,000.00 Rp 64,500,000.00
2 Nicol-D600 3 unit Rp 23,800,000.00 Rp 71,400,000.00

Total Penjualan Rp 135,900,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 13,590,000.00
Keuangan Down Payment Rp -
Piutang Dagang Rp 149,490,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000080

BM No. : 001/BM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 06 Desember 2011

BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 009/NK/NP/XII/2011, mohon dikirimkan
kembali barang dagangan yang dibeli dari PT. NICOL PHOTOCAM pada
tanggal 05 Desember 2011. Adapun perhitungan harga barang sbb:
1 unit Nicol-D700 18,000,000.00
PPnBM 1,800,000.00
PPN 10% 1,800,000.00
TOTAL 21,600,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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VKK No. : 002/VKK

PT. Kharisma Digital


Tanggal : 08 Desember 2011
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan

VOUCHER KAS KECIL

Dibayarkan kepada : Toko Buku Gramedia

Jumlah Dibayar :
Err:511

Keterangan : Pembelian Alat tulis kantor dan perlengkapan lainnya dengan rincian:
Perlengkapan Kantor 450,000
Perlengkapan Toko 510,000

Rp 960,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 082/FPJ
: 09 Desember 2011

Kepada : Miraco Digital Termin : 2/10, n/30


Jl. KH. Agus Salim No. 35A Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D600 4 unit Rp 23,800,000.00 Rp 95,200,000.00
2 Nicol-D500 4 unit Rp 11,000,000.00 Rp 44,000,000.00

Total Penjualan Rp 139,200,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 13,920,000.00
Keuangan Down Payment Rp 40,000,000.00
Piutang Dagang Rp 113,120,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

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Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000081

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BKM No. : 003/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 10 Desember 3011

BUKTI KAS MASUK

Diterima Dari : PT. Andalus Jaya

Jumlah Diterima :
Err:511

Keterangan : Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 106
Biaya penjualan sebesar 1%. Berdasarkan Pasal 1 ayat (2)
PP Nomor 14 Tahun 1997, besarnya pajak penghasilan 0,1%
atas bruto nilai transaksi penjualan dan bersifat final.

Rp 47,175,300.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital


BKK No. : 004/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 10 Desember 3011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : PDAM, Telkom dan PLN

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran rekening-rekening dengan rincian sbb:


- Rek. Listrik Rp 540,000.00
- Rek. Air Rp 110,000.00
- Rek. Telepon Rp 485,000.00

Rp 1,135,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


BKK No. : 005/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 10 Desember 3011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara via Bank Persepsi

Jumlah Dibayar :
Err:511

Keterangan : Penyetoran PPh Pasal 21 bulan Nopember 2011

Catatan:
Pembayaran menggunakan e-payment banking
Rp 240,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 004/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 10 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Kotaraya Digital

Jumlah Diterima :
Err:511

Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit


tanggal 02 Desember 2011. Termin 2/10, n/30

Rp 145,775,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


BKK No. : 006/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 11 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Bengkel Lumrah

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran kepada Bengkel Lumrah atas servis kendaraan


sebesar Rp 2.500.000,00
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)

Rp 2,450,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 005/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 13 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Tuan Rohmana

Jumlah Diterima :
Err:511

Keterangan : Penjualan tunai dengan rincian sbb:


Nicol-D600 1 unit Rp 23,800,000
Rabat (0,5%) Rp 119,000
PPN Rp 2,368,100

Catatan:
Rp 26,049,100.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000082

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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VKK No. : 003/VKK


Tanggal : 14 Desember 2011

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan

VOUCHER KAS KECIL

Dibayarkan kepada : Kantor Pos

Jumlah Dibayar :
Err:511

Keterangan : Pembelian perlengkapan kantor berupa benda-benda pos

Rp 120,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 006/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 14 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Angga Andrianto

Jumlah Diterima :
Err:511

Keterangan : Pelunasan piutang karyawan dari Angga Andrianto

Rp 1,500,000

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


BKK No. : 007/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 14 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : PT. Nicol Photocam

Jumlah Dibayar :
Err:511

Keterangan : Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian
kredit tanggal 05 Desember 2011, termin 3/10, n/30

Rp 193,127,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital No. Faktur : 083/FPJ


Jl. Pattimura No. 18 Jakarta
Tanggal : 15 Desember 2011
Produk Kamera Unggulan

Kepada : Kotaraya Digital Termin : 2/10, n/30


Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 2 unit Rp 21,500,000.00 Rp 43,000,000.00
2 Nicol-D600 4 unit Rp 23,800,000.00 Rp 95,200,000.00
3 Nicol-D500 2 unit Rp 11,000,000.00 Rp 22,000,000.00

Total Penjualan Rp 160,200,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 16,020,000.00
Keuangan Down Payment Rp -
Piutang Dagang Rp 176,220,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

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Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000083

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BKK No. :

PT. Kharisma Digital


008/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 15 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara via Bank Persepsi

Jumlah Dibayar :
Err:511

Keterangan : Penyetoran PPh Pasal 25 bulan Nopember 2011

Catatan:
Pembayaran menggunakan e-payment banking
Rp 3,200,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. NICOL PHOTOCAM


Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 130/NP/FP
Tanggal : 17 Desember 2011

Kepada : PT. KHARISMA Digital Termin : 3/10, n/30


Jl. Pattimura No. 18 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Nicol-D700 5 unit Rp 18,200,000.00 Rp 91,000,000.00
2 Nicol-D600 5 unit Rp 19,800,000.00 Rp 99,000,000.00
3 Nicol-D500 5 unit Rp 7,600,000.00 Rp 38,000,000.00

Total Penjualan Rp 228,000,000.00


Biaya Pengiriman Rp 1,000,000.00
Direktur Pemasaran Direktur Akuntansi/ PPnBM Rp 22,800,000.00
Keuangan PPN 10% Rp 22,900,000.00
Piutang Dagang Rp 274,700,000.00
Roy Marten, SE. Sinta, SE, Ak.

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Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000105

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BKM No. :

PT. Kharisma Digital


007/BKM
Jl. Pattimura No. 18 Jakarta Tanggal : 18 Desember 2011
Produk Kamera Unggulan

BUKTI KAS MASUK

Diterima Dari : UD. Bina Mandiri

Jumlah Diterima :
Err:511

Keterangan : Penjualan tunai dengan rincian sbb:


Nicol-D600 3 Rp 71,400,000.00
Nicol-D500 2 Rp 22,000,000.00
Total Penjualan Rp 93,400,000.00
Rabat (0,5%) Rp 467,000.00
PPN Rp 9,293,300.00

Catatan:
Rp 102,226,300.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000084

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 008/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 18 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Miraco Digital

Jumlah Diterima :
Err:511

Keterangan : Pelunasan piutang dagang atas penjualan kredit


tanggal 09 Desember 2011, Termin 2/10, n/30

Rp 110,857,600

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 084/FPJ
: 19 Desember 2011

Kepada : Panorama Foto Termin : 2/10, n/30


Jl. Raya Mangga Besar No. 35 Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D700 5 unit Rp 21,500,000.00 Rp 107,500,000.00
2 Nicol-D600 7 unit Rp 23,800,000.00 Rp 166,600,000.00

Total Penjualan Rp 274,100,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 27,410,000.00
Keuangan Down Payment Rp 50,000,000.00
Piutang Dagang Rp 251,510,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000085

VKK No. :

PT. Kharisma Digital


004/VKK
Jl. Pattimura No. 18 Jakarta Tanggal : 20 Desember 2011
Produk Kamera Unggulan

VOUCHER KAS KECIL

Dibayarkan kepada : Bendahara Kelurahan

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran iuran kebersihan dan keamanan kelurahan


bulan Desember 2011
(catat dalam Other Expenses)

Rp 150,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
No. Faktur
Tanggal
: 085/FPJ
: 20 Desember 2011

Kepada : Miraco Digital Termin : 2/10, n/30


Jl. KH. Agus Salim No. 35A Jakarta

FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 Nicol-D600 5 unit Rp 23,800,000.00 Rp 119,000,000.00
2 Nicol-D500 3 unit Rp 11,000,000.00 Rp 33,000,000.00

Total Penjualan Rp 152,000,000.00


Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 15,200,000.00
ROY Keuangan Down Payment Rp -
Piutang Dagang Rp 167,200,000.00
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000086

BM No. : 002/BM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 20 Desember 2011

BUKTI MEMORIAL
elasan transaksi
: Berdasarkan nota retur no. 001/NK/KP/XII/2011, mohon diterima
kembali barang dagangan yang dijual kepada Panorama Foto pada
tanggal 19 Desember 2011. Adapun perhitungan harga barang sbb:
1 unit Nicol-D600 23,800,000.00
PPN 10% 2,380,000.00

TOTAL 26,180,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKM No. :

PT. Kharisma Digital


009/BKM
Jl. Pattimura No. 18 Jakarta Tanggal : 21 Desember 2011
Produk Kamera Unggulan

BUKTI KAS MASUK

Diterima Dari : Kotaraya Digital

Jumlah Diterima :
Err:511

Keterangan : Pelunasan piutang dagang atas penjualan kredit


tanggal 15 Desember 2011, Termin 2/10, n/30.

Rp 172,695,600

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

BKM No. : 010/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 21 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Stevani Agustina

Jumlah Diterima :
Err:511

Keterangan : Pelunasan piutang karyawan

Rp 600,000

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKM No. : 011/BKM

PT. Kharisma Digital


Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan
Tanggal : 23 Desember 2011

BUKTI KAS MASUK

Diterima Dari : Tn. Indrawan

Jumlah Diterima :
Err:511

Keterangan : Penjualan kendaraan


(tarif penyusutan saldo menurun 25%)

Rp 50,000,000

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital


BM No. : 003/BM
Jl. Pattimura No. 18 Jakarta Tanggal : 25 Desember 2011
Produk Kamera Unggulan

BUKTI MEMORIAL
elasan transaksi
: Berdasarkan Keputusan Rapat Umum Pemegang Saham
Dividen tahun 2011 untuk para pemegang saham diumumkan
sebesar Rp. 4.000,00 per lembar saham yang beredar.
PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
Dividen 56,000,000.00
PPh Pasal 4 ayat (2) 5,600,000.00
TOTAL 50,400,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKM No. : 012/BKM

PT. Kharisma Digital


Tanggal : 26 Desember 2011
Jl. Pattimura No. 18 Jakarta
Produk Kamera Unggulan

BUKTI KAS MASUK

Diterima Dari : Angelia Wati

Jumlah Diterima :
Err:511

Keterangan : Penjualan tunai dengan rincian sbb:


Nicol-D500 1 Rp 11,000,000
Rabat (0,5%) Rp 55,000
PPN Rp 1,094,500

Catatan:
Rp 12,039,500
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-11.00000087

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital


BKK No. : 009/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 30 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Bank

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran angsuran hutang bank


Pokok Rp 9,833,609.08
Bunga Rp 5,031,823.92

Rp 14,865,433.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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PT. Kharisma Digital


BKK No. : 010/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 31 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara via Bank Persepsi

Jumlah Dibayar :
Err:511

Keterangan : Pembayaran PPN kurang bayar untuk bulan Nopember


PPN Keluaran Rp 23,520,000.00
PPN Masukan Rp (19,600,000.00)
Catatan:
Pembayaran menggunakan e-payment banking

Rp 3,920,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

PT. Kharisma Digital


BKK No. : 011/BKK
Jl. Pattimura No. 18 Jakarta Tanggal : 31 Desember 2011
Produk Kamera Unggulan

BUKTI KAS KELUAR

Dibayarkan kepada : Kasir Kas Kecil

Jumlah Dibayar :
Err:511

Keterangan : Pengisian kembali dana kas kecil

Rp 1,255,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

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( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

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BKM No. :

PT. Kharisma Digital


013/BKM
Jl. Pattimura No. 18 Jakarta Tanggal : 31 Desember 2011
Produk Kamera Unggulan

BUKTI KAS MASUK

Diterima Dari : PT. Global Aneka

Jumlah Diterima :
Err:511

Keterangan : Penerimaan pendapatan dividen atas penyertaan saham


PT. Global Aneka sebesar Rp 4.500,00 /lembar
Dipotong PPh Pasal 23 dengan tarif sebesar 15%.

Rp 3,825,000.00

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Fadilla Indraswari ) (Alian Sanjaya, SE, Ak. )

43
NO.
TANGGAL KETERANGAN
BUKTI
001/BKK 01/12/11 Pembayaran gaji karyawan bulan Nopember 2011 dengan rincian sbb:
Wages & Salaries (sales) 5,000,000.00
Wages & Salaries (general & administrative) 10,000,000.00
Total Gaji 15,000,000.00
PPh Pasal 21 yang dipotong 240,000.00
Gaji yang dibayarkan 14,760,000.00

001/BKM 02/12/11 Diterima pelunasan piutang dagang dari Panorama Foto atas penjualan kredit tgl 03 Nopember 2011
sebesar Rp 77,500,000.00 Termin 2/10, n/30

080/FPJ 02/12/11 Penjualan barang dagangan kepada Kotaraya Digital dengan rincian sebagai berikut:
Nicol-D700 5 Rp 21,500,000.00 Rp 107,500,000.00
Nicol-D500 5 Rp 11,000,000.00 Rp 55,000,000.00
Total Penjualan Rp 162,500,000.00
PPN Keluaran Rp 16,250,000.00
Down Payment Rp 30,000,000.00
Piutang Dagang Rp 148,750,000.00

001/VKK 03/12/11 Pembelian Tabloid minggu pertama bulan Nopember 2011 sebesar Rp 25,000.00
(voucher kas kecil)

002/BKM 04/12/11 Penerimaan pelunasan Piutang dagang tertanggal 23 Oktober 2011 dari Miraco Digital
sebesar 104,000,000.00
Denda 1 % 1,040,000.00
Total 105,040,000.00

002/BKK 04/12/11 Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian kredit
tertanggal 26 Nopember 2011 sebesar Rp 196,000,000.00 Termin 3/10. n/30

003/BKK 05/12/11 Piutang Karyawan a/n Iskandar sebesar Rp 500,000.00

120/NP/FP 05/12/11 Pembelian barang dagangan dari PT. Nicol Photocam dengan rincian sebagai berikut :
Nicol-D700 6 Rp 18,000,000.00 Rp 108,000,000.00
Nicol-D500 10 Rp 7,500,000.00 Rp 75,000,000.00
Total Pembelian Rp 183,000,000.00
Biaya Pengiriman Rp 1,000,000.00
PPnBM Rp 18,300,000.00
PPN Masukan Rp 18,400,000.00
Hutang Dagang Rp 220,700,000.00

081/FPJ 06/12/11 Penjualan barang dagangan kepada Panorama Foto dengan rincian sebagai berikut:
Nicol-D700 3 Rp 21,500,000.00 Rp 64,500,000.00
Nicol-D600 3 Rp 23,800,000.00 Rp 71,400,000.00
Total Penjualan Rp 135,900,000.00
PPN Keluaran Rp 13,590,000.00
Piutang Dagang Rp 149,490,000.00

001/BM 06/12/11 Mohon dikirimkan kembali barang dagangan yang dibeli dari PT. NICOL PHOTOCAM tertanggal
05/12 berupa 1 unit Nicol-D700 seharga Rp 18,000,000
PPnBM Rp 1,800,000
PPN Masukan Rp 1,800,000
Jumlah Rp 21,600,000

002/VKK 08/12/11 Pembelian Alat tulis kantor dan perlengkapan lainnya di Toko Buku Gramedia
Perlengkapan Kantor Rp 450,000
Perlengkapan Toko Rp 510,000
Kas Rp 960,000

082/FPJ 09/12/11 Penjualan barang dagangan kepada Miraco Digital dengan rincian sebagai berikut:
Nicol-D600 4 Rp 23,800,000.00 Rp 95,200,000.00
Nicol-D500 4 Rp 11,000,000.00 Rp 44,000,000.00
Total Penjualan Rp 139,200,000.00
PPN Keluaran Rp 13,920,000.00
Down Payment Rp 40,000,000.00
Piutang Dagang Rp 113,120,000.00

003/BKM 10/12/11 Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 106. Biaya penjualan sebesar 1%.
Berdasarkan Pasal 1 ayat (2) Peraturan Pemerintah Nomor 14 Tahun 1997 besarnya pajak penghasilan atas
penghasilan yang diterima atau diperoleh dari transaksi penjualan saham di bursa efek adalah 0,1% dari jumlah
bruto nilai transaksi penjualan dan bersifat final. Rp 47,175,300.00

004/BKK 10/12/11 Pembayaran Beban air, listrik dan telepon bulan Nopember Rp 1,135,000.00

005/BKK 10/12/11 Penyetoran PPh Pasal 21 bulan Nopember 2011 sebesar Rp 240,000.00
(Pemindahbukuan dari bank)

KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 44


NO.
TANGGAL KETERANGAN
BUKTI
004/BKM 10/12/11 Diterima pelunasan piutang dagang dari Kotaraya Digital atas penjualan kredit
tanggal 02 Desember 2011 sebesar Rp 148,750,000.00 Termin 2/10, n/30

006/BKK 11/12/11 Pembayaran kepada CV. Lumrah atas servis AC sebesar Rp 2,500,000
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)

005/BKM 13/12/11 Penjualan tunai kepada Tuan Rohmana berupa:


Nicol-D600 1 Rp 23,800,000.00 Rp 23,800,000.00
Total Penjualan Rp 23,800,000.00
Rabat (0,5%) Rp 119,000.00
PPN Keluaran Rp 2,368,100.00
Kas Rp 26,049,100.00

003/VKK 14/12/11 Pembelian perlengkapan kantor berupa benda-benda pos sebesar Rp 120,000.00

006/BKM 14/12/11 Diterima pelunasan piutang karyawan dari Angga Andrianto sebesar Rp 1,500,000.00

007/BKK 14/12/11 Pelunasan hutang dagang kepada PT. Nicol Photocam atas pembelian kredit tanggal 05 Desember 2011
sebesar Rp 199,100,000.00 Termin 3/10. n/30

083/FPJ 15/12/11 Penjualan barang dagangan kepada Kotaraya Digital dengan rincian sbb:
Nicol-D700 2 Rp 21,500,000.00 Rp 43,000,000.00
Nicol-D600 4 Rp 23,800,000.00 Rp 95,200,000.00
Nicol-D500 2 Rp 11,000,000.00 Rp 22,000,000.00
Total Penjualan Rp 160,200,000.00
PPN Keluaran Rp 16,020,000.00
Piutang Dagang Rp 176,220,000.00

008/BKK 15/12/11 Pembayaran angsuran PPh Pasal 25 bulan Nopember 2011 sebesar Rp 3,200,000.00

130/NP/FP 17/12/11 Pembelian barang dagangan dari PT. Nicol Photocam dengan rincian sebagai berikut :
Nicol-D700 5 Rp 18,200,000.00 Rp 91,000,000.00
Nicol-D600 5 Rp 19,800,000.00 Rp 99,000,000.00
Nicol-D500 5 Rp 7,600,000.00 Rp 38,000,000.00
Total Pembelian Rp 228,000,000.00
Biaya Pengiriman Rp 1,000,000.00
PPnBM Rp 22,800,000.00
PPN Masukan Rp 22,900,000.00
Hutang Dagang Rp 274,700,000.00

007/BKM 18/12/11 Penjualan tunai kepada UD. Bina Mandiri berupa:


Nicol-D600 3 Rp 23,800,000.00 Rp 71,400,000.00
Nicol-D500 2 Rp 11,000,000.00 Rp 22,000,000.00
Total Penjualan Rp 93,400,000.00
Rabat (0,5%) Rp 467,000.00
PPN Keluaran Rp 9,293,300.00
Kas Rp 102,226,300.00

008/BKM 18/12/11 Diterima pelunasan piutang dagang dari Miraco Digital atas penjualan kredit
tanggal 09 Desember 2011 sebesar Rp 113,120,000.00 Termin 2/10, n/30

084/FPJ 19/12/11 Penjualan barang dagangan kepada Panorama Foto dengan rincian sbb:
Nicol-D700 5 Rp 21,500,000.00 Rp 107,500,000.00
Nicol-D600 7 Rp 23,800,000.00 Rp 166,600,000.00
Total Penjualan Rp 274,100,000.00
PPN Keluaran Rp 27,410,000.00
Down Payment Rp 50,000,000.00
Piutang Dagang Rp 251,510,000.00

004/VKK 20/12/11 Pembayaran iuran kebersihan dan keamanan kelurahan bulan Desember 2011
sebesar Rp 150,000.00

085/FPJ 20/12/11 Penjualan barang dagangan kepada Miraco Digital dengan rincian sbb:
Nicol-D600 5 Rp 23,800,000.00 Rp 119,000,000.00
Nicol-D500 3 Rp 11,000,000.00 Rp 33,000,000.00
Total Penjualan Rp 152,000,000.00
PPN Keluaran Rp 15,200,000.00
Piutang Dagang Rp 167,200,000.00

002/BM 20/12/11 Mohon diterima kembali barang dagangan yang dijual kepada Panorama Foto tertanggal 19 Desember
berupa 1 unit Nicol-D600 seharga Rp 23,800,000
PPN Keluaran Rp 2,380,000
Jumlah Rp 26,180,000

009/BKM 21/12/11 Diterima pelunasan piutang dagang dari Kotaraya Digital atas penjualan kredit tanggal 15 Desember 2011
Sebesar Rp 176,220,000.00 Termin 2/10, n/30

KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 45


NO.
TANGGAL KETERANGAN
BUKTI

010/BKM 21/12/11 Diterima pelunasan piutang karyawan dari Stevani Agustina sebesar Rp 600,000.00

011/BKM 23/12/11 Dijual kendaraan Mitsubishi L-600 kepada TN. Indrawan dengan harga Rp 50,000,000.00

003/BM 25/12/11 Dividen tahun 2011 untuk para pemegang saham diumumkan sebesar Rp 4.000 per lembar saham yang
beredar. PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.

012/BKM 26/12/11 Penjualan tunai kepada Angelia Wati berupa:


Nicol-D500 1 Rp 11,000,000.00 Rp 11,000,000.00
Total Penjualan Rp 11,000,000.00
Rabat (0,5%) Rp 55,000.00
PPN Keluaran Rp 1,094,500.00
Kas Rp 12,039,500.00

009/BKK 30/12/11 Pembayaran angsuran hutang bank (lihat lampiran neraca saldo per 30 Nopember 2011)

010/BKK 31/12/11 Pembayaran pajak masa Nopember 2011, dengan rincian sebagai berikut:
PPN Keluaran Rp 23,520,000.00
PPN Masukan Rp (19,600,000.00)
PPN yang masih harus disetor Rp 3,920,000.00

011/BKK 31/12/11 Pengisian kembali dana kas kecil sebesar Rp 1,255,000.00


Pembelian tabloid Rp 25,000.00
Pembelian Perlengkapan Kantor Rp 570,000.00
Pembelian Perlengkapan Toko Rp 510,000.00
Pembayaran iuran kebersihan Rp 150,000.00

013/BKM 31/12/11 Penerimaan Ddividen dari PT. Global Aneka sebesar Rp 4,500.00 per lembar saham

KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 46


@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


Sales Journal
December 2011
Page :
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT OTHER VAT OTHER
DATE
NO. ACCOUN SALES ACCOUN
RECEIVABLE AMOUNT OUT AMOUNT
T NO. T NO.
2 080/FPJ Kotaraya Digital 148,750,000.00 1-1110 30,000,000.00 162,500,000.00 16,250,000.00
5-1000 141,500,000.00 1-1170 141,500,000.00
6 081/FPJ Panorama Foto 149,490,000.00 5-1000 123,337,500.00 135,900,000.00 13,590,000.00 1-1170 123,337,500.00
9 082/FPJ Miraco Digital 113,120,000.00 1-1110 40,000,000.00 139,200,000.00 13,920,000.00
5-1000 119,366,666.67 1-1170 119,366,666.67
15 083/FPJ Kotaraya Digital 176,220,000.00 5-1000 141,877,083.33 160,200,000.00 16,020,000.00 1-1170 141,877,083.33
19 084/FPJ Panorama Foto 251,510,000.00 1-1110 50,000,000.00 274,100,000.00 27,410,000.00
5-1000 249,734,027.78 1-1170 249,734,027.78
20 085/FPJ Miraco Digital 167,200,000.00 5-1000 132,938,888.89 152,000,000.00 15,200,000.00 1-1170 132,938,888.89

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1130 1,006,290,000.00 4-1000 1,023,900,000.00
1-1110 120,000,000.00 2-1130 102,390,000.00
BOOKED BY
5-1000 908,754,166.67 1-1170 908,754,166.67

2,035,044,166.67 2,035,044,166.67

4
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


Purchase Journal
December 2011 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT OTHER ACCOUNTS OTHER
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
5 120/NP/FP PT. NICOL PHOTOCAM 201,300,000.00 18,400,000.00 5-1000 1,000,000.00 220,700,000.00
17 130/NP/FP PT. NICOL PHOTOCAM 250,800,000.00 22,900,000.00 5-1000 1,000,000.00 274,700,000.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1170 452,100,000.00 2-1100 495,400,000.00
1-1200 41,300,000.00
BOOKED BY
5-1000 2,000,000.00

495,400,000.00 495,400,000.00

5
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


Cash Payment Journal
December 2011
Page :
DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF
NO. ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NO. NO.
1 001/BKK Pembayaran gaji karyawan bulan Nopember 6-1100 5,000,000.00 14,760,000.00 2-1140 240,000.00
6-2100 10,000,000.00
4 002/BKK Pelunasan PT. NICOL PHOTOCAM 196,000,000.00 190,120,000.00 5-1000 5,880,000.00
5 003/BKK Piutang Karyawan a/n Iskandar 1-1150 500,000.00 500,000.00
10 004/BKK Pembayaran rekening listrik, air dan telpon 6-2110 1,135,000.00 1,135,000.00
10 005/BKK Penyetoran PPh 2-1140 240,000.00 240,000.00
11 006/BKK Pembayaran servis kendaraan 6-2120 2,500,000.00 2,450,000.00 2-1140 50,000.00
14 007/BKK Pelunasan hutang dagang 199,100,000.00 193,127,000.00 5-1000 5,973,000.00
15 008/BKK Penyetoran PPh Pasal 25 bulan Nopember 2011 1-1210 3,200,000.00 3,200,000.00
30 009/BKK Pembayaran angsuran hutang bank 2-2100 9,833,609.08 14,865,433.00
9-2000 5,031,823.92
31 010/BKK Pembayaran PPN kurang bayar untuk Nopember 2-1130 23,520,000.00 3,920,000.00 1-1200 19,600,000.00
31 011/BKK Pengisian kembali dana kas kecil 6-2130 25,000.00 1,255,000.00
1-1180 570,000.00
1-1190 510,000.00
9-5000 150,000.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY 2-1100 395,100,000.00 1-1110 425,572,433.00
6-1100 5,000,000.00 2-1140 290,000.00
BOOKED BY 6-2100 10,000,000.00 5-1000 11,853,000.00
1-1150 500,000.00 1-1200 19,600,000.00
6-2110 1,135,000.00
2-1140 240,000.00
6-2120 2,500,000.00
1-1210 3,200,000.00
2-2100 9,833,609.08
9-2000 5,031,823.92
2-1130 23,520,000.00
6-2130 25,000.00
1-1180 570,000.00
1-1190 510,000.00
9-5000 150,000.00

3
@ Soal Mengelola Buku Besar

457,315,433.00 457,315,433.00

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PT. KHARISMA DIGITAL


Memorial Journal
December 2011 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
6 001/BM Retur Pembelian 2-1100 21,600,000.00
1-1170 19,800,000.00
1-1200 1,800,000.00
20 002/BM Retur Penjualan 4-3000 23,800,000.00
2-1130 2,380,000.00
1-1130 26,180,000.00
1-1170 21,577,777.78
5-1000 21,577,777.78
25 003/BM Pengumuman Dividen 3-3000 56,000,000.00
2-1140 5,600,000.00
2-1150 50,400,000.00

125,357,777.78 125,357,777.78
-

RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 21,600,000.00 -
1-1170 21,577,777.78 19,800,000.00
1-1200 - 1,800,000.00
4-3000 23,800,000.00 -
2-1130 2,380,000.00 -
1-1130 - 26,180,000.00
5-1000 - 21,577,777.78
3-3000 56,000,000.00 -
2-1140 - 5,600,000.00
2-1150 - 50,400,000.00

125,357,777.78 125,357,777.78
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


Cash Receipt Journal
December 2011 Page :

DEBET CREDIT
DOC. REF OTHER ACCOUNTS OTHER
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
1 001/BKM Penerimaan pelunasan piutang Panorama Foto 77,500,000.00 77,500,000.00
4 002/BKM Piutang Dagang Miraco Digital 105,040,000.00 104,000,000.00 8-2000 1,040,000.00
9 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 47,175,300.00 6-2140 47,700.00 1-1120 45,202,500.00
8-3000 2,020,500.00
10 004/BKM Penerimaan Piutang Dagang KOTARAYA DIGITAL 145,775,000.00 4-2000 2,975,000.00 148,750,000.00
13 005/BKM Penjualan tunai 26,049,100.00 5-1000 21,500,000.00 4-1000 23,681,000.00
2-1130 2,368,100.00
1-1170 21,500,000.00
14 006/BKM Pelunasan piutang karyawan dari Angga Andrianto 1,500,000.00 1-1150 1,500,000.00
18 007/BKM Penjualan tunai 102,226,300.00 5-1000 81,433,333.33 4-1000 92,933,000.00
2-1130 9,293,300.00
1-1170 81,433,333.33
18 008/BKM Piutang Dagang Miraco Digital 110,857,600.00 4-2000 2,262,400.00 113,120,000.00
21 009/BKM Piutang Dagang Kotaraya Digital 172,695,600.00 4-2000 3,524,400.00 176,220,000.00
21 010/BKM Pelunasan piutang karyawan a/n Stevani 600,000.00 1-1150 600,000.00
23 011/BKM Penjualan kendaraan Mitsubishi L-600 50,000,000.00 1-2140 125,396,728.52 1-2130 175,000,000.00
6-1110 16,534,423.83 1-2140 16,534,423.83
8-4000 396,728.52
26 012/BKM Penjualan tunai 12,039,500.00 5-1000 8,350,000.00 4-1000 10,945,000.00
2-1130 1,094,500.00
1-1170 8,350,000.00
31 013/BKM Penerimaan pendapatan dividen 3,825,000.00 1-1210 675,000.00 8-5000 4,500,000.00

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1110 855,283,400.00 1-1130 -
6-2140 47,700.00 8-2000 1,040,000.00
BOOKED BY
4-2000 8,761,800.00 1-1120 45,202,500.00
5-1000 111,283,333.33 8-3000 2,020,500.00
1-2140 125,396,728.52 4-1000 127,559,000.00
6-1110 16,534,423.83 2-1130 12,755,900.00
1-1210 675,000.00 1-2130 175,000,000.00
1-2140 16,534,423.83
8-4000 396,728.52
8-5000 4,500,000.00
1-1170 111,283,333.33
1-1150 2,100,000.00

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1,117,982,385.68 498,392,385.68

3
PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


MIRACO DIGITAL 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 104,000,000.00
4 Pelunasan 104,000,000.00 -
9 Penjualan 113,120,000.00 113,120,000.00
18 pelunasan 113,120,000.00 -
20 Penjualan 167,200,000.00 167,200,000.00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


PANORAMA FOTO 002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 77,500,000.00
2 Pelunasan 77,500,000.00 -
6 penjualan 149,490,000.00 149,490,000.00
19 penjualan 251,510,000.00 401,000,000.00
20 Retur penjualan 26,180,000.00 374,820,000.00

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.


KOTARAYA DIGITAL 003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 -
2 Penjualan 148,750,000.00 148,750,000.00
10 Pelunasan 148,750,000.00 -
15 Penjualan 176,220,000.00 176,220,000.00
21 Pelunasan 176,220,000.00 -
PT. MICRONICS INTERNUSA
Jl. KH. Agus Salim No. 28
MALANG

VENDOR'S NAME VENDOR ACCOUNT NO.


PT. NICOL PHOTOCAM 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 196,000,000.00
4 Pelunasan 196,000,000.00 -
5 pembelian 220,700,000.00 220,700,000.00
6 Retur Pembelian 21,600,000.00 199,100,000.00
14 Pelunasan 199,100,000.00 -
17 Pembelian 274,700,000.00 274,700,000.00

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


INVENTORY CARD
December 2011

ITEM : Nicol-D700
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
Des 1 Opening Balance 15 19,500,000 292,500,000
2 080/FPJ Kotaraya Digital 5 19,500,000 97,500,000 10 19,500,000 195,000,000
5 120/NP/FP PT. NICOL PHOTOCAM 6 19,800,000 118,800,000 16 19,612,500 313,800,000
6 081/FPJ Panorama Foto 3 19,612,500 58,837,500 13 19,612,500 254,962,500
6 001/BM Retur Pembelian -1 19,800,000 (19,800,000) 12 19,596,875 235,162,500
15 083/FPJ Kotaraya Digital 2 19,596,875 39,193,750 10 19,596,875 195,968,750
17 130/NP/FP PT. NICOL PHOTOCAM 5 20,020,000 100,100,000 15 19,737,917 296,068,750
19 084/FPJ Panorama Foto 5 19,737,917 98,689,583 10 19,737,917 197,379,167

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PT. KHARISMA DIGITAL


INVENTORY CARD
December 2011

8
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


INVENTORY CARD
December 2011

ITEM : Nicol-D600
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
Dec 1 Opening Balance 25 21,500,000 537,500,000
6 081/FPJ Panorama Foto 3 21,500,000 64,500,000 22 21,500,000 473,000,000
9 082/FPJ Miraco Digital 4 21,500,000 86,000,000 18 21,500,000 387,000,000
13 005/BKM Penjualan Tunai 1 21,500,000 21,500,000 17 21,500,000 365,500,000
15 083/FPJ Kotaraya Digital 4 21,500,000 86,000,000 13 21,500,000 279,500,000
17 130/NP/FP PT. NICOL PHOTOCAM 5 21,780,000 108,900,000 18 21,577,778 388,400,000
18 007/BKM UD. Bina Mandiri 3 21,577,778 64,733,333 15 21,577,778 323,666,667
19 084/FPJ Panorama Foto 7 21,577,778 151,044,444 8 21,577,778 172,622,222
20 085/FPJ Miraco Digital 5 21,577,778 107,888,889 3 21,577,778 64,733,333
20 002/BM Retur Penjualan (1) 21,577,778 (21,577,778) 4 21,577,778 86,311,111

9
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


INVENTORY CARD
December 2011

10
@ Soal Mengelola Buku Besar

PT. KHARISMA DIGITAL


INVENTORY CARD
December 2011

ITEM : Nicol-D500
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
Des 1 Opening Balance 7 8,800,000 61,600,000
2 080/FPJ Kotaraya Digital 5 8,800,000 44,000,000 2 8,800,000 17,600,000
5 120/NP/FP PT. NICOL PHOTOCAM 10 8,250,000 82,500,000 12 8,341,667 100,100,000
9 082/FPJ Miraco Digital 4 8,341,667 33,366,667 8 8,341,667 66,733,333
15 083/FPJ Kotaraya Digital 2 8,341,667 16,683,333 6 8,341,667 50,050,000
17 130/NP/FP PT. NICOL PHOTOCAM 5 8,360,000 41,800,000 11 8,350,000 91,850,000
18 007/BKM UD. Bina Mandiri 2 8,350,000 16,700,000 9 8,350,000 75,150,000
20 085/FPJ Miraco Digital 3 8,350,000 25,050,000 6 8,350,000 50,100,000
26 012/BKM Penjualan Tunai 1 8,350,000 8,350,000 5 8,350,000 41,750,000

11
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 5,000,000.00
31 JNK - - 5,000,000.00
31 JPK - - 5,000,000.00
31 JPn - - 5,000,000.00
31 JPB - - 5,000,000.00
31 JM - - 5,000,000.00
31 Adjusment JM - - 5,000,000.00

Account: Account Number:


GENERAL LEDGER
Cash In Bank 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 208,080,282.43
31 JNK 855,283,400.00 - 1,063,363,682.43
31 JPK - 425,572,433.00 637,791,249.43
31 JPn 120,000,000.00 - 757,791,249.43
31 JPB - - 757,791,249.43
31 JM - - 757,791,249.43
31 Adjusment JM 247,086.40 - 758,038,335.83

Account: Account Number:


GENERAL LEDGER
Marketable Securities 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 90,405,000.00
31 JNK - 45,202,500.00 45,202,500.00
31 JPK - - 45,202,500.00
31 JPn - - 45,202,500.00
31 JPB - - 45,202,500.00
31 JM - - 45,202,500.00
31 Adjusment JM - - 45,202,500.00

Account: Account Number:


GENERAL LEDGER
Accounts Receivable 1-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 181,500,000.00
31 JNK - - 181,500,000.00
31 JPK - - 181,500,000.00
31 JPn 1,006,290,000.00 - 1,187,790,000.00
31 JPB - - 1,187,790,000.00
31 JM - 26,180,000.00 1,161,610,000.00
31 Adjusment JM - - 1,161,610,000.00
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Allowance for Uncollectible Accounts 1-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 10,840,000.00
31 JNK - - 10,840,000.00
31 JPK - - 10,840,000.00
31 JPn - - 10,840,000.00
31 JPB - - 10,840,000.00
31 JM - - 10,840,000.00
31 Adjusment JM - 47,240,500.00 58,080,500.00

Account: Account Number:


GENERAL LEDGER
Employee Receivable 1-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,100,000.00
31 JNK - 2,100,000.00 -
31 JPK 500,000.00 - 500,000.00
31 JPn - - 500,000.00
31 JPB - - 500,000.00
31 JM - - 500,000.00
31 Adjusment JM - - 500,000.00

Account: Account Number:


GENERAL LEDGER
Other Receivable 1-1160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -

Account: Account Number:


GENERAL LEDGER
Merchandise Inventory 1-1170
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 891,600,000.00
31 JNK - 111,283,333.33 780,316,666.67
31 JPK - - 780,316,666.67
31 JPn - 908,754,166.67 (128,437,500.00)
31 JPB 452,100,000.00 - 323,662,500.00
31 JM 21,577,777.78 19,800,000.00 325,440,277.78
31 Adjusment JM - - 325,440,277.78
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Office Supplies 1-1180
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,580,000.00
31 JNK - - 2,580,000.00
31 JPK 570,000.00 - 3,150,000.00
31 JPn - - 3,150,000.00
31 JPB - - 3,150,000.00
31 JM - - 3,150,000.00
31 Adjusment JM - 1,230,000.00 1,920,000.00

Account: Account Number:


GENERAL LEDGER
Store Supplies 1-1190
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 5,900,000.00
31 JNK - - 5,900,000.00
31 JPK 510,000.00 - 6,410,000.00
31 JPn - - 6,410,000.00
31 JPB - - 6,410,000.00
31 JM - - 6,410,000.00
31 Adjusment JM - 4,310,000.00 2,100,000.00

Account: Account Number:


GENERAL LEDGER
Value Added Tax - In (VAT-In) 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 19,600,000.00
31 JNK - - 19,600,000.00
31 JPK - 19,600,000.00 -
31 JPn - - -
31 JPB 41,300,000.00 - 41,300,000.00
31 JM - 1,800,000.00 39,500,000.00
31 Adjusment JM - - 39,500,000.00

Account: Account Number:


GENERAL LEDGER
Prepaid Income Tax 1-1210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 32,000,000.00
31 JNK 675,000.00 - 32,675,000.00
31 JPK 3,200,000.00 - 35,875,000.00
31 JPn - - 35,875,000.00
31 JPB - - 35,875,000.00
31 JM - - 35,875,000.00
31 Adjusment JM 3,200,000.00 - 39,075,000.00
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Prepaid Insurance 1-1220
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 31,200,000.00
31 JNK - - 31,200,000.00
31 JPK - - 31,200,000.00
31 JPn - - 31,200,000.00
31 JPB - - 31,200,000.00
31 JM - - 31,200,000.00
31 Adjusment JM - 15,600,000.00 15,600,000.00

Account: Account Number:


GENERAL LEDGER
Prepaid Advertising 1-1230
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,000,000.00
31 JNK - - 3,000,000.00
31 JPK - - 3,000,000.00
31 JPn - - 3,000,000.00
31 JPB - - 3,000,000.00
31 JM - - 3,000,000.00
31 Adjusment JM - 1,600,000.00 1,400,000.00

Account: Account Number:


GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000,000.00
31 JNK - - 165,000,000.00
31 JPK - - 165,000,000.00
31 JPn - - 165,000,000.00
31 JPB - - 165,000,000.00
31 JM - - 165,000,000.00
31 Adjusment JM - - 165,000,000.00

Account: Account Number:


GENERAL LEDGER
Building 1-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 210,000,000.00
31 JNK - - 210,000,000.00
31 JPK - - 210,000,000.00
31 JPn - - 210,000,000.00
31 JPB - - 210,000,000.00
31 JM - - 210,000,000.00
31 Adjusment JM - - 210,000,000.00
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Accumulated Depreciation - Building 1-2120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 105,000,000.00
31 JNK - - 105,000,000.00
31 JPK - - 105,000,000.00
31 JPn - - 105,000,000.00
31 JPB - - 105,000,000.00
31 JM - - 105,000,000.00
31 Adjusment JM - 10,500,000.00 115,500,000.00

Account: Account Number:


GENERAL LEDGER
Vehicles 1-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 175,000,000.00
31 JNK - 175,000,000.00 -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -

Account: Account Number:


GENERAL LEDGER
Accumulated Depreciation - Vehicles 1-2140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 108,862,304.69
31 JNK 125,396,728.52 16,534,423.83 -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -

Account: Account Number:


GENERAL LEDGER
Equipment 1-2150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 220,000,000.00
31 JNK - - 220,000,000.00
31 JPK - - 220,000,000.00
31 JPn - - 220,000,000.00
31 JPB - - 220,000,000.00
31 JM - - 220,000,000.00
31 Adjusment JM - - 220,000,000.00
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Accumulated Depreciation - Equipment 1-2160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 188,240,740.74
31 JNK - - 188,240,740.74
31 JPK - - 188,240,740.74
31 JPn - - 188,240,740.74
31 JPB - - 188,240,740.74
31 JM - - 188,240,740.74
31 Adjusment JM - 13,233,024.69 201,473,765.43

Account: Account Number:


GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 196,000,000.00
31 JNK - - 196,000,000.00
31 JPK 395,100,000.00 - (199,100,000.00)
31 JPn - - (199,100,000.00)
31 JPB - 495,400,000.00 296,300,000.00
31 JM 21,600,000.00 - 274,700,000.00
31 Adjusment JM - - 274,700,000.00

Account: Account Number:


GENERAL LEDGER
Wages & Salaries Payable 2-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - 14,760,000.00 14,760,000.00

Account: Account Number:


GENERAL LEDGER
Electricity, Telephone & Water Payable 2-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - 1,270,000.00 1,270,000.00
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Value Added Tax - Out (VAT - Out) 2-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 23,520,000.00
31 JNK - 12,755,900.00 36,275,900.00
31 JPK 23,520,000.00 - 12,755,900.00
31 JPn - 102,390,000.00 115,145,900.00
31 JPB - - 115,145,900.00
31 JM 2,380,000.00 - 112,765,900.00
31 Adjusment JM - - 112,765,900.00

Account: Account Number:


GENERAL LEDGER
Income Tax Payable 2-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK 240,000.00 290,000.00 50,000.00
31 JPn - - 50,000.00
31 JPB - - 50,000.00
31 JM - 5,600,000.00 5,650,000.00
31 Adjusment JM - 11,639,250.00 17,289,250.00

Account: Account Number:


GENERAL LEDGER
Dividend Payable 2-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - 50,400,000.00 50,400,000.00
31 Adjusment JM - - 50,400,000.00

Account: Account Number:


GENERAL LEDGER
Other Current Liabilities 2-1160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 301,909,435.04
31 JNK - - 301,909,435.04
31 JPK 9,833,609.08 - 292,075,825.95
31 JPn - - 292,075,825.95
31 JPB - - 292,075,825.95
31 JM - - 292,075,825.95
31 Adjusment JM - - 292,075,825.95

Account: Account Number:


GENERAL LEDGER
Common Stock 3-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 700,000,000.00
31 JNK - - 700,000,000.00
31 JPK - - 700,000,000.00
31 JPn - - 700,000,000.00
31 JPB - - 700,000,000.00
31 JM - - 700,000,000.00
31 Adjusment JM - - 700,000,000.00

Account: Account Number:


GENERAL LEDGER
Retained Earnings 3-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 576,000,000.00
31 JNK - - 576,000,000.00
31 JPK - - 576,000,000.00
31 JPn - - 576,000,000.00
31 JPB - - 576,000,000.00
31 JM - - 576,000,000.00
31 Adjusment JM - - 576,000,000.00
31 Closing JM 56,000,000.00 12,480,872.22 532,480,872.22

Account: Account Number:


GENERAL LEDGER
Dividend 3-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM 56,000,000.00 - 56,000,000.00
31 Adjusment JM - - 56,000,000.00
31 Closing JM 56,000,000.00 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Income Summary 3-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM 2,150,976,336.52 2,150,976,336.52 -

Account: Account Number:


GENERAL LEDGER
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 975,700,000.00
31 JNK - 127,559,000.00 1,103,259,000.00
31 JPK - - 1,103,259,000.00
31 JPn - 1,023,900,000.00 2,127,159,000.00
31 JPB - - 2,127,159,000.00
31 JM - - 2,127,159,000.00
31 Adjusment JM - - 2,127,159,000.00
31 Closing JM 2,127,159,000.00 -

Account: Account Number:


GENERAL LEDGER
Sales Discounts 4-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9,757,000.00
31 JNK 8,761,800.00 - 18,518,800.00
31 JPK - - 18,518,800.00
31 JPn - - 18,518,800.00
31 JPB - - 18,518,800.00
31 JM - - 18,518,800.00
31 Adjusment JM - - 18,518,800.00
31 Closing JM 18,518,800.00 -

Account: Account Number:


GENERAL LEDGER
Sales Returns 4-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 29,271,000.00
31 JNK - - 29,271,000.00
31 JPK - - 29,271,000.00
31 JPn - - 29,271,000.00
31 JPB - - 29,271,000.00
31 JM 23,800,000.00 - 53,071,000.00
31 Adjusment JM - - 53,071,000.00
31 Closing JM 53,071,000.00 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 682,990,000.00
31 JNK 111,283,333.33 - 794,273,333.33
31 JPK - 11,853,000.00 782,420,333.33
31 JPn 908,754,166.67 - 1,691,174,500.00
31 JPB 2,000,000.00 - 1,693,174,500.00
31 JM - 21,577,777.78 1,671,596,722.22
31 Adjusment JM - - 1,671,596,722.22
31 Closing JM 1,671,596,722.22 -

Account: Account Number:


GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50,000,000.00
31 JNK - - 50,000,000.00
31 JPK 5,000,000.00 - 55,000,000.00
31 JPn - - 55,000,000.00
31 JPB - - 55,000,000.00
31 JM - - 55,000,000.00
31 Adjusment JM 5,000,000.00 - 60,000,000.00
31 Closing JM 60,000,000.00 -

Account: Account Number:


GENERAL LEDGER
Depreciation Expense - Vehicles 6-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 16,534,423.83 - 16,534,423.83
31 JPK - - 16,534,423.83
31 JPn - - 16,534,423.83
31 JPB - - 16,534,423.83
31 JM - - 16,534,423.83
31 Adjusment JM - - 16,534,423.83
31 Closing JM 16,534,423.83 -

Account: Account Number:


GENERAL LEDGER
Promotion & Advertising Expense 6-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 1,600,000.00 - 1,600,000.00
31 Closing JM 1,600,000.00 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Insurance Expense 6-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 15,600,000.00 - 15,600,000.00
31 Closing JM 15,600,000.00 -

Account: Account Number:


GENERAL LEDGER
Store Supplies Expense 6-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 4,310,000.00 - 4,310,000.00
31 Closing JM 4,310,000.00 -

Account: Account Number:


GENERAL LEDGER
Other Sales Expense 6-1150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 47,240,500.00 - 47,240,500.00
31 Closing JM 47,240,500.00 -

Account: Account Number:


GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 100,000,000.00
31 JNK - - 100,000,000.00
31 JPK 10,000,000.00 - 110,000,000.00
31 JPn - - 110,000,000.00
31 JPB - - 110,000,000.00
31 JM - - 110,000,000.00
31 Adjusment JM 10,000,000.00 - 120,000,000.00
31 Closing JM 120,000,000.00 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Electricity, Water & Telephone Expense 6-2110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,700,000.00
31 JNK - - 12,700,000.00
31 JPK 1,135,000.00 - 13,835,000.00
31 JPn - - 13,835,000.00
31 JPB - - 13,835,000.00
31 JM - - 13,835,000.00
31 Adjusment JM 1,270,000.00 - 15,105,000.00
31 Closing JM 15,105,000.00 -

Account: Account Number:


GENERAL LEDGER
Repairs & Maintenance Expense 6-2120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,850,000.00
31 JNK - - 6,850,000.00
31 JPK 2,500,000.00 - 9,350,000.00
31 JPn - - 9,350,000.00
31 JPB - - 9,350,000.00
31 JM - - 9,350,000.00
31 Adjusment JM - - 9,350,000.00
31 Closing JM 9,350,000.00 -

Account: Account Number:


GENERAL LEDGER
Entertainment Expense 6-2130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,600,000.00
31 JNK - - 1,600,000.00
31 JPK 25,000.00 - 1,625,000.00
31 JPn - - 1,625,000.00
31 JPB - - 1,625,000.00
31 JM - - 1,625,000.00
31 Adjusment JM - - 1,625,000.00
31 Closing JM 1,625,000.00 -

Account: Account Number:


GENERAL LEDGER
Income Tax Expense 6-2140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 47,700.00 - 47,700.00
31 JPK - - 47,700.00
31 JPn - - 47,700.00
31 JPB - - 47,700.00
31 JM - - 47,700.00
31 Adjusment JM 8,262,271.60 - 8,309,971.60
31 Closing JM 8,309,971.60 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Offfice Supplies Expense 6-2150
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 1,230,000.00 - 1,230,000.00
31 Closing JM 1,230,000.00 -

Account: Account Number:


GENERAL LEDGER
Depreciation Expense - Equipment 6-2160
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 13,233,024.69 - 13,233,024.69
31 Closing JM 13,233,024.69 -

Account: Account Number:


GENERAL LEDGER
Depreciation Expense - Building 6-2170
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM 10,500,000.00 - 10,500,000.00
31 Closing JM 10,500,000.00 -

Account: Account Number:


GENERAL LEDGER
Other General & Administrative Expense 6-2180
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM - - -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Interest Revenue 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,500,000.00
31 JNK - - 3,500,000.00
31 JPK - - 3,500,000.00
31 JPn - - 3,500,000.00
31 JPB - - 3,500,000.00
31 JM - - 3,500,000.00
31 Adjusment JM - 315,108.00 3,815,108.00
31 Closing JM 3,815,108.00 -

Account: Account Number:


GENERAL LEDGER
Late Fees Collected 8-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,045,000.00
31 JNK - 1,040,000.00 13,085,000.00
31 JPK - - 13,085,000.00
31 JPn - - 13,085,000.00
31 JPB - - 13,085,000.00
31 JM - - 13,085,000.00
31 Adjusment JM - - 13,085,000.00
31 Closing JM 13,085,000.00 -

Account: Account Number:


GENERAL LEDGER
Gain on Sales of Marketable Securities 8-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - 2,020,500.00 2,020,500.00
31 JPK - - 2,020,500.00
31 JPn - - 2,020,500.00
31 JPB - - 2,020,500.00
31 JM - - 2,020,500.00
31 Adjusment JM - - 2,020,500.00
31 Closing JM 2,020,500.00 -

Account: Account Number:


GENERAL LEDGER
Gain on Disposal of Fixed Assets 8-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - 396,728.52 396,728.52
31 JPK - - 396,728.52
31 JPn - - 396,728.52
31 JPB - - 396,728.52
31 JM - - 396,728.52
31 Adjusment JM - - 396,728.52
31 Closing JM 396,728.52 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Dividend Revenue 8-5000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - 4,500,000.00 4,500,000.00
31 JPK - - 4,500,000.00
31 JPn - - 4,500,000.00
31 JPB - - 4,500,000.00
31 JM - - 4,500,000.00
31 Adjusment JM - - 4,500,000.00
31 Closing JM 4,500,000.00 -

Account: Account Number:


GENERAL LEDGER
Other Income 8-6000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM - - -

Account: Account Number:


GENERAL LEDGER
Bank Charges 9-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55,000.00
31 JNK - - 55,000.00
31 JPK - - 55,000.00
31 JPn - - 55,000.00
31 JPB - - 55,000.00
31 JM - - 55,000.00
31 Adjusment JM 5,000.00 - 60,000.00
31 Closing JM 60,000.00 -

Account: Account Number:


GENERAL LEDGER
Interest Expense 9-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 65,429,198.04
31 JNK - - 65,429,198.04
31 JPK 5,031,823.92 - 70,461,021.95
31 JPn - - 70,461,021.95
31 JPB - - 70,461,021.95
31 JM - - 70,461,021.95
31 Adjusment JM - - 70,461,021.95
31 Closing JM 70,461,021.95 -
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

Account: Account Number:


GENERAL LEDGER
Loss on Sales of Marketable Securities 9-3000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM - - -

Account: Account Number:


GENERAL LEDGER
Loss on Disposal of Fixed Assets 9-4000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjusment JM - - -
31 Closing JM - - -

Account: Account Number:


GENERAL LEDGER
Other Expense 9-5000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK 150,000.00 - 150,000.00
31 JPn - - 150,000.00
31 JPB - - 150,000.00
31 JM - - 150,000.00
31 Adjusment JM - - 150,000.00
31 Closing JM 150,000.00 -
PT. KHARISMA DIGITAL
TRIAL BALANCE
December 31, 2011

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash 5,000,000.00
1-1110 Cash In Bank 757,791,249.43
1-1120 Marketable Securities 45,202,500.00
1-1130 Accounts Receivable 1,161,610,000.00
1-1140 Allowance for Uncollectible Accounts 10,840,000.00
1-1150 Employee Receivable 500,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inventory 325,440,277.78
1-1180 Office Supplies 3,150,000.00
1-1190 Store Supplies 6,410,000.00
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00
1-1210 Prepaid Income Tax 35,875,000.00
1-1220 Prepaid Insurance 31,200,000.00
1-1230 Prepaid Advertising 3,000,000.00
1-2100 Land 165,000,000.00
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation - Building 105,000,000.00
1-2130 Vehicles -
1-2140 Accumulated Depreciation - Vehicles -
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation - Equipment 188,240,740.74
2-1100 Accounts Payable 274,700,000.00
2-1110 Wages & Salaries Payable -
2-1120 Electricity, Telephone & Water Payable -
2-1130 Value Added Tax - Out (VAT - Out) 112,765,900.00
2-1140 Income Tax Payable 5,650,000.00
2-1150 Dividend Payable 50,400,000.00
2-1160 Other Current Liabilities -
2-2100 Bank Loan 292,075,825.95
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 576,000,000.00
3-3000 Dividend 56,000,000.00
3-4000 Income Summary -
4-1000 Sales 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00
4-3000 Sales Returns 53,071,000.00
5-1000 Cost of Good Sold 1,671,596,722.22
6-1100 Wages & Salaries Expense 55,000,000.00
6-1110 Depreciation Expense - Vehicles 16,534,423.83
6-1120 Promotion & Advertising Expense -
6-1130 Insurance Expense -
6-1140 Store Supplies Expense -
6-1150 Other Sales Expense -
6-2100 Wages & Salaries Expense 110,000,000.00
6-2110 Electricity, Water & Telephone Expense 13,835,000.00
6-2120 Repairs & Maintenance Expense 9,350,000.00
6-2130 Entertainment Expense 1,625,000.00
6-2140 Income Tax Expense 47,700.00
6-2150 Offfice Supplies Expense -
6-2160 Depreciation Expense - Equipment -
6-2170 Depreciation Expense - Building -
6-2180 Other General & Administrative Expense -
8-1000 Interest Revenue 3,500,000.00
8-2000 Late Fees Collected 13,085,000.00
8-3000 Gain on Sales of Marketable Securities 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,728.52
8-5000 Dividend Revenue 4,500,000.00
8-6000 Other Income -
9-1000 Bank Charges 55,000.00
9-2000 Interest Expense 70,461,021.95
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
9-5000 Other Expense 150,000.00

5,085,923,695.21 4,466,333,695.21
@ Soal Menyelesaikan Siklus Akuntansi

"~Saldo
Perkiraan
PT. KHARISMA DIGITAL
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - 4,500,000.00 -
1-1110 Cash In Bank 757,791,249.43 - 731,466,975.43 -
1-1120 Marketable Securities 45,202,500.00 - 90,405,000.00 -
1-1130 Accounts Receivable 1,161,610,000.00 - 216,800,000.00 -
1-1140 Allowance for Uncollectible Accounts - 10,840,000.00 10,840,000.00
1-1150 Employee Receivable 500,000.00 - 1,650,000.00 -
1-1160 Other Receivable - - - -
1-1170 Merchandise Inventory 325,440,277.78 - 580,801,200.00 -
1-1180 Office Supplies 3,150,000.00 - 2,362,500.00 -
1-1190 Store Supplies 6,410,000.00 - 5,448,500.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - 37,525,000.00 -
1-1210 Prepaid Income Tax 35,875,000.00 - 35,875,000.00 -
1-1220 Prepaid Insurance 31,200,000.00 - - -
1-1230 Prepaid Advertising 3,000,000.00 - - -
1-2100 Land 165,000,000.00 - 165,000,000.00 -
1-2110 Building 210,000,000.00 - 210,000,000.00 -
1-2120 Accumulated Depreciation - Building - 105,000,000.00 - 105,000,000.00
1-2130 Vehicles - - 175,000,000.00 -
1-2140 Accumulated Depreciation - Vehicles - - - 108,862,304.69
1-2150 Equipment 220,000,000.00 - 220,000,000.00 -

2
@ Soal Menyelesaikan Siklus Akuntansi
PT. KHARISMA DIGITAL
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-2160 Accumulated Depreciation - Equipment - 188,240,740.74 - 188,240,740.74
2-1100 Accounts Payable - 274,700,000.00 - 233,495,000.00
2-1110 Wages & Salaries Payable - - - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - - - 1,260,000.00
2-1130 Value Added Tax - Out (VAT - Out) - 112,765,900.00 - 78,936,130.00
2-1140 Income Tax Payable - 5,650,000.00 - 3,440,000.00
2-1150 Dividend Payable - 50,400,000.00 - 56,000,000.00
2-1160 Other Current Liabilities - - -
2-2100 Bank Loan - 292,075,825.95 400,000,000.00
3-1000 Common Stock - 700,000,000.00 700,000,000.00
3-2000 Retained Earnings - 576,000,000.00 576,000,000.00
3-3000 Dividend 56,000,000.00 -
3-4000 Income Summary - -
4-1000 Sales - 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00 -
4-3000 Sales Returns 53,071,000.00 -
5-1000 Cost of Good Sold 1,671,596,722.22 -
6-1100 Wages & Salaries Expense 55,000,000.00 -
6-1110 Depreciation Expense - Vehicles 16,534,423.83 -
6-1120 Promotion & Advertising Expense - -
6-1130 Insurance Expense - -
6-1140 Store Supplies Expense - -
6-1150 Other Sales Expense - -
6-2100 Wages & Salaries Expense 110,000,000.00 -
6-2110 Electricity, Water & Telephone Expense 13,835,000.00 -
6-2120 Repairs & Maintenance Expense 9,350,000.00 -
6-2130 Entertainment Expense 1,625,000.00 -
6-2140 Income Tax Expense 47,700.00 -
6-2150 Offfice Supplies Expense - -
6-2160 Depreciation Expense - Equipment - -
6-2170 Depreciation Expense - Building - -
6-2180 Other General & Administrative Expense - -

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PT. KHARISMA DIGITAL
UNADJUSTED TRIAL BALANCE BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
8-1000 Interest Revenue - 3,500,000.00
8-2000 Late Fees Collected - 13,085,000.00
8-3000 Gain on Sales of Marketable Securities - 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets - 396,728.52
8-5000 Dividend Revenue - 4,500,000.00
8-6000 Other Income - -
9-1000 Bank Charges 55,000.00 -
9-2000 Interest Expense 70,461,021.95 -
9-3000 Loss on Sales of Marketable Securities - -
9-4000 Loss on Disposal of Fixed Assets - -
9-5000 Other Expense 150,000.00 -

5,085,923,695.21 4,466,333,695.21 2,476,834,175.43 2,476,834,175.43

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PT. KHARISMA DIGITAL
Jl. Pattimura No. 18 Jakarta

Kepada : Accounting Staff


Hal : Data Penyesuaian per 31 Desember 2011

BUKTI MEMORIAL

Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
1 Dari rekening koran per 31 Desember 2011 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 315,108.00
- Beban Administrasi Bank Rp 5,000.00
- Beban PPh Pasal 4 ayat 2 Rp 63,021.60
2 Berdasarkan stock opname saldo persediaan per 31 Desember 2011 adalah sebagai berikut:
- Persediaan Barang Dagangan sama dengan kartu persediaan
- Perlengkapan Kantor Rp 1,920,000.00
- Perlengkapan Toko Rp 2,100,000.00

3 Uang Muka PPh Pasal 25 bulan Desember 2011 sebesar Rp 3,200,000.00


akan dibayar tanggal 15 Januari 2012.

4 Asuransi dibayar dimuka merupakan asuransi yang dibayar tanggal 1 Januari 2011
untuk jangka waktu 24 bulan.

5 Iklan dibayar dimuka merupakan saldo iklan dibayar dimuka untuk 15x terbitan dan telah
terbit sebanyak 8x.
6 Gaji karyawan bulan Desember 2011 akan dibayar pada tanggal 01 Januari 2012 dengan rincian:
Wages & Salaries (sales) Rp 5,000,000.00
Wages & Salaries (general & administrative) Rp 10,000,000.00
Total Gaji Rp 15,000,000.00
PPh Pasal 21 yang dipotong Rp 240,000.00
Gaji yang masih harus dibayar Rp 14,760,000.00
7 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2012
sebesar Rp 1,270,000.00
8 Cadangan Kerugian Piutang ditaksir sebesar 5% dari saldo Piutang Dagang di akhir periode akuntansi.
9 Penyusutan aset tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar -
aset tetap)
10 Hitunglah Beban PPh Badan yang terutang tahun 2011 berdasarkan tarif pasal 17 Undang-undang
nomor 36 tahun 2008 tentang Pajak Penghasilan.
Catatan: Perusahaan mendapatkan fasilitas sebagaimana tertuang dalam pasal 31 huruf e
UU No. 36 Tahun 2008, yaitu mendapatkan pengurangan tarif sebesar 50% dari tarif normal.
Sehingga tarif yang dikenakan efektif sebesar 50% X 25% X Laba Kena Pajak.
Akun-akun yang harus dikoreksi fiskal :
Other Sales Expense Rp 16,261,000.00
Entertainment Expense Rp 1,625,000.00
Income Tax Expense Rp 110,721.60
Interest Revenue Rp (3,815,108.00)
Gain on Sales of Marketable Securities Rp (396,728.52)
Other Expense Rp 150,000.00

Malang, 31 Desember 2011

Alian Sanjaya, SE, Ak.


Direktur Akuntansi/ Keuangan
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PT. KHARISMA DIGITAL


DAFTAR ASET TETAP
Tahun 2011

Umur Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi


NO Jenis Aset Tetap Tarif
Ekonomis Perolehan (Rp) Tahun 2010 Tahun 2011 Tahun 2011

Land
1 Land 2005 165,000,000.00 0% - - -
Jumlah 165,000,000.00 0.00 0.00 0.00

Building
1 Building 20 tahun 1/1/2005 210,000,000.00 5% 105,000,000.00 10,500,000.00 115,500,000.00
Jumlah 210,000,000.00 105,000,000.00 10,500,000.00 115,500,000.00

Vehicles
1 Colt Diesel Mitsubishi 8 tahun 8/5/2007 175,000,000.00 25% 108,862,304.69 16,534,423.83 125,396,728.52
Jumlah 175,000,000.00 108,862,304.69 16,534,423.83 125,396,728.52

Equipment
1 Computer 4 tahun 1/28/2006 60,000,000.00 50% 60,000,000.00 - 60,000,000.00
2 Furniture 4 tahun 3/1/2008 160,000,000.00 50% 128,240,740.74 13,233,024.69 141,473,765.43
Jumlah 220,000,000.00 188,240,740.74 13,233,024.69 201,473,765.43

Total 560,000,000.00 297,103,045.43 29,767,448.52 326,870,493.95

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Nilai Buku
Tahun 2011

165,000,000
165,000,000.00

94,500,000.00
94,500,000.00

49,603,271.48
49,603,271.48

-
18,526,234.57
18,526,234.57

233,129,506.05

6
PT. KHARISMA DIGITAL
Memorial Journal
December 2011
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
31 Cash In Bank 1-1110 247,086.40
Bank Charges 9-1000 5,000.00
Income Tax Expense 6-2140 63,021.60
Interest Revenue 8-1000 315,108.00

31 Store Supplies Expense 6-1140 4,310,000.00


Store Supplies 1-1190 4,310,000.00
Offfice Supplies Expense 6-2150 1,230,000.00
Office Supplies 1-1180 1,230,000.00

31 Prepaid Income Tax 1-1210 3,200,000.00


Income Tax Payable 2-1140 3,200,000.00

31 Insurance Expense 6-1130 15,600,000.00


Prepaid Insurance 1-1220 15,600,000.00

31 Promotion & Advertising Expense 6-1120 1,600,000.00


Prepaid Advertising 1-1230 1,600,000.00

31 Wages & Salaries Expense 6-1100 5,000,000.00


Wages & Salaries Expense 6-2100 10,000,000.00
Wages & Salaries Payable 2-1110 14,760,000.00
Income Tax Payable 2-1140 240,000.00

31 Electricity, Water & Telephone Expense 6-2110 1,270,000.00


Electricity, Telephone & Water Payable 2-1120 1,270,000.00

31 Other Sales Expense 6-1150 47,240,500.00


Allowance for Uncollectible Accounts 1-1140 47,240,500.00

31 Depreciation Expense - Building 6-2170 10,500,000.00


Accumulated Depreciation - Building 1-2120 10,500,000.00
Depreciation Expense - Equipment 6-2160 13,233,024.69
Accumulated Depreciation - Equipment 1-2160 13,233,024.69

31 Income Tax Expense 6-2140 8,199,250.00


Income Tax Payable 2-1140 8,199,250.00

121,697,882.69 121,697,882.69
PT. KHARISMA DIGITAL
WORKSHEET
December 31, 2011
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - - 5,000,000.00 5,000,000.00 -
1-1110 Cash In Bank 757,791,249.43 247,086.40 - 758,038,335.83 758,038,335.83 -
1-1120 Marketable Securities 45,202,500.00 - - 45,202,500.00 45,202,500.00 -
1-1130 Accounts Receivable 1,161,610,000.00 - - 1,161,610,000.00 1,161,610,000.00 -
1-1140 Allowance for Uncollectible Accounts 10,840,000.00 - 47,240,500.00 58,080,500.00 - 58,080,500.00
1-1150 Employee Receivable 500,000.00 - - 500,000.00 500,000.00 -
1-1160 Other Receivable - - - - - -
1-1170 Merchandise Inventory 325,440,277.78 - - 325,440,277.78 325,440,277.78 -
1-1180 Office Supplies 3,150,000.00 - 1,230,000.00 1,920,000.00 1,920,000.00 -
1-1190 Store Supplies 6,410,000.00 - 4,310,000.00 2,100,000.00 2,100,000.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - - 39,500,000.00 39,500,000.00 -
1-1210 Prepaid Income Tax 35,875,000.00 3,200,000.00 - 39,075,000.00 39,075,000.00 -
1-1220 Prepaid Insurance 31,200,000.00 - 15,600,000.00 15,600,000.00 15,600,000.00 -
1-1230 Prepaid Advertising 3,000,000.00 - 1,600,000.00 1,400,000.00 1,400,000.00 -
1-2100 Land 165,000,000.00 - - 165,000,000.00 165,000,000.00 -
1-2110 Building 210,000,000.00 - - 210,000,000.00 210,000,000.00 -
1-2120 Accumulated Depreciation - Building 105,000,000.00 - 10,500,000.00 115,500,000.00 - 115,500,000.00
1-2130 Vehicles - - - - - -
1-2140 Accumulated Depreciation - Vehicles - - - - - -
1-2150 Equipment 220,000,000.00 - - 220,000,000.00 220,000,000.00 -
1-2160 Accumulated Depreciation - Equipment 188,240,740.74 - 13,233,024.69 201,473,765.43 - 201,473,765.43
2-1100 Accounts Payable 274,700,000.00 - - 274,700,000.00 - 274,700,000.00
2-1110 Wages & Salaries Payable - - 14,760,000.00 14,760,000.00 - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - - 1,270,000.00 1,270,000.00 - 1,270,000.00
2-1130 Value Added Tax - Out (VAT - Out) 112,765,900.00 - - 112,765,900.00 - 112,765,900.00
2-1140 Income Tax Payable 5,650,000.00 - 3,440,000.00 9,090,000.00 - 9,090,000.00
2-1150 Dividend Payable 50,400,000.00 - - 50,400,000.00 - 50,400,000.00
2-1160 Other Current Liabilities - - - - - - -
2-2100 Bank Loan 292,075,825.95 - - 292,075,825.95 - 292,075,825.95
3-1000 Common Stock 700,000,000.00 - - 700,000,000.00 - 700,000,000.00
3-2000 Retained Earnings 576,000,000.00 - - 576,000,000.00 - 576,000,000.00
3-3000 Dividend 56,000,000.00 - - 56,000,000.00 56,000,000.00 -
3-4000 Income Summary - - - - - -
4-1000 Sales 2,127,159,000.00 - - 2,127,159,000.00 - 2,127,159,000.00
4-2000 Sales Discounts 18,518,800.00 - - 18,518,800.00 18,518,800.00 -
4-3000 Sales Returns 53,071,000.00 - - 53,071,000.00 53,071,000.00 -
5-1000 Cost of Good Sold 1,671,596,722.22 - - 1,671,596,722.22 1,671,596,722.22 -
6-1100 Wages & Salaries Expense 55,000,000.00 5,000,000.00 - 60,000,000.00 60,000,000.00 -
6-1110 Depreciation Expense - Vehicles 16,534,423.83 - - 16,534,423.83 16,534,423.83 -
6-1120 Promotion & Advertising Expense - 1,600,000.00 - 1,600,000.00 1,600,000.00 -
6-1130 Insurance Expense - 15,600,000.00 - 15,600,000.00 15,600,000.00 -
6-1140 Store Supplies Expense - 4,310,000.00 - 4,310,000.00 4,310,000.00 -
6-1150 Other Sales Expense - 47,240,500.00 - 47,240,500.00 47,240,500.00 -
6-2100 Wages & Salaries Expense 110,000,000.00 10,000,000.00 - 120,000,000.00 120,000,000.00 -
6-2110 Electricity, Water & Telephone Expense 13,835,000.00 1,270,000.00 - 15,105,000.00 15,105,000.00 -
6-2120 Repairs & Maintenance Expense 9,350,000.00 - - 9,350,000.00 9,350,000.00 -
6-2130 Entertainment Expense 1,625,000.00 - - 1,625,000.00 1,625,000.00 -
6-2140 Income Tax Expense 47,700.00 63,021.60 - 110,721.60 110,721.60 -
6-2150 Offfice Supplies Expense - 1,230,000.00 - 1,230,000.00 1,230,000.00 -
6-2160 Depreciation Expense - Equipment - 13,233,024.69 - 13,233,024.69 13,233,024.69 -
6-2170 Depreciation Expense - Building - 10,500,000.00 - 10,500,000.00 10,500,000.00 -
6-2180 Other General & Administrative Expense - - - - - -
8-1000 Interest Revenue 3,500,000.00 - 315,108.00 3,815,108.00 - 3,815,108.00
8-2000 Late Fees Collected 13,085,000.00 - - 13,085,000.00 - 13,085,000.00
8-3000 Gain on Sales of Marketable Securities 2,020,500.00 - - 2,020,500.00 - 2,020,500.00
8-4000 Gain on Disposal of Fixed Assets 396,728.52 - - 396,728.52 - 396,728.52
8-5000 Dividend Revenue 4,500,000.00 - - 4,500,000.00 - 4,500,000.00
8-6000 Other Income - - - - - -
9-1000 Bank Charges 55,000.00 5,000.00 - 60,000.00 60,000.00 -
9-2000 Interest Expense 70,461,021.95 - - 70,461,021.95 70,461,021.95 -
9-3000 Loss on Sales of Marketable Securities - - - - - -
9-4000 Loss on Disposal of Fixed Assets - - - - - -
9-5000 Other Expense 150,000.00 - - 150,000.00 150,000.00 -

5,085,923,695.21 4,466,333,695.21 113,498,632.69 113,498,632.69 5,176,682,327.90 4,557,092,327.90 2,130,296,214.30 2,150,976,336.52 3,046,386,113.61 2,406,115,991.39
(619,590,000.00) 0.00 (619,590,000.00) 20,680,122.22 640,270,122.22
2,150,976,336.52 2,150,976,336.52 3,046,386,113.61 3,046,386,113.61
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

INCOME STATEMENT
11/1/2011 through 31/12/2010
Sales Rp 2,127,159,000.00
Sales Returns Rp 53,071,000.00
Sales Discount Rp 18,518,800.00
Rp (71,589,800.00)
Net Sales Rp 2,055,569,200.00
Cost of Goods Sold Rp (1,671,596,722.22)
Gross Profit Rp 383,972,477.78

Sales Expense :
Wages & Salaries Expense Rp 60,000,000.00
Depreciation Expense - Vehicles Rp 16,534,423.83
Promotion & Advertising Expense Rp 1,600,000.00
Insurance Expense Rp 15,600,000.00
Store Supplies Expense Rp 4,310,000.00
Other Sales Expense Rp 47,240,500.00
Rp 145,284,923.83
General & Administrative Expense :
Wages & Salaries Expense Rp 120,000,000.00
Electricity, Water & Telephone Expense Rp 15,105,000.00
Repairs & Maintenance Expense Rp 9,350,000.00
Entertainment Expense Rp 1,625,000.00
Income Tax Expense Rp 110,721.60
Offfice Supplies Expense Rp 1,230,000.00
Depreciation Expense - Equipment Rp 13,233,024.69
Depreciation Expense - Building Rp 10,500,000.00
Rp 171,153,746.29
Rp (316,438,670.12)
Operating Income Rp 67,533,807.66

Other Income (Expense) :


Interest Revenue Rp 3,815,108.00
Late Fees Collected Rp 13,085,000.00
Gain on Sales of Marketable Securities Rp 2,020,500.00
Gain on Disposal of Fixed Assets Rp 396,728.52
Dividend Revenue Rp 4,500,000.00
Bank Charges Rp (60,000.00)
Interest Expense Rp (70,461,021.95)
Loss on Sales of Marketable Securities Rp -
Loss on Disposal of Fixed Assets Rp -
Other Expense Rp (150,000.00)
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

INCOME STATEMENT
11/1/2011 through 31/12/2010
Rp (46,853,685.44)
Net Income before Tax Rp 20,680,122.22

Fiscal Reconciliation:
Other Sales Expense Rp 47,240,500.00
Entertainment Expense Rp 1,625,000.00
Income Tax Expense Rp 110,721.60
Interest Revenue Rp (3,815,108.00)
Gain on Sales of Marketable Securities Rp (396,728.52)
Other Expense Rp 150,000.00
∑ Fiscal Reconciliation Rp 44,914,385.08
Rp 65,594,507.30
Income Tax Expense Rp (8,199,250.00)
Net Income after Tax Rp 12,480,872.22
PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

EQUITY STATEMENT

1/1/2011 through 31/12/2011

Retained Earnings, Jan 1 2011 Rp 576,000,000.00

Add:
Net Income after Tax Rp 12,480,872.22
Dividend Rp (56,000,000.00)
Rp (43,519,127.78)

Retained Earnings, Dec 31 2010 Rp 532,480,872.22


PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

BALANCE SHEET
as of 31/12/2011

ASSETS LIABILITIES
Current Assets : Current Liabilities :
Petty Cash Rp 5,000,000.00 Accounts Payable Rp 274,700,000.00
Cash In Bank Rp 758,038,335.83 Wages & Salaries Payable Rp 14,760,000.00
Marketable Securities Rp 45,202,500.00 Electricity, Telephone & Water Payable Rp 1,270,000.00
Accounts Receivable Rp 1,161,610,000.00 Value Added Tax - Out (VAT - Out) Rp 112,765,900.00
Allowance for Uncollectible Accounts Rp (58,080,500.00) Income Tax Payable Rp 17,289,250.00
Employee Receivable Rp 500,000.00 Dividend Payable Rp 50,400,000.00
Merchandise Inventory Rp 325,440,277.78
Office Supplies Rp 1,920,000.00 Total Current Liabilities Rp 471,185,150.00
Store Supplies Rp 2,100,000.00
Value Added Tax - In (VAT-In) Rp 39,500,000.00 Long Term Liabilities :
Prepaid Income Tax Rp 39,075,000.00 Bank Loan Rp 292,075,825.95
Prepaid Insurance Rp 15,600,000.00
Prepaid Advertising Rp 1,400,000.00

Total Current Assets Rp 2,337,305,613.61 Total Long Term Liabilities Rp 292,075,825.95

TOTAL LIABILITIES Rp 763,260,975.95


Fixed Assets :
Land Rp 165,000,000.00
Building Rp 210,000,000.00 EQUITY
Accumulated Depreciation - Building Rp (115,500,000.00) Common Stock Rp 700,000,000.00
Equipment Rp 220,000,000.00 Retained Earnings Rp 532,480,872.22
Accumulated Depreciation - Equipment Rp (201,473,765.43)
Total Fixed Assets Rp 278,026,234.57 TOTAL EQUITY Rp 1,232,480,872.22

TOTAL ASSET Rp 2,615,331,848.18 TOTAL LIABILITIES + EQUITIES Rp 1,995,741,848.17


PT. KHARISMA DIGITAL
Jl. Pattimura No. 18
JAKARTA

STATEMENT OF CASHFLOW
1/1/2010 through 31/12/2010

CASH FLOWS FROM OPERATING ACTIVITIES:


Net Income Rp 12,480,872.22
Adjusments to reconcile net income to net
cash provided by operating activities :
Other Sales Expense Rp 47,240,500.00
Depreciation Expense - Building Rp 10,500,000.00
Depreciation Expense - Vehicles Rp (108,862,304.69)
Depreciation Expense - Equipment Rp 13,233,024.69
Marketable Securities Rp 45,202,500.00
Accounts Receivable Rp (944,810,000.00)
Employee Receivable Rp 1,150,000.00
Merchandise Inventory Rp 255,360,922.22
Office Supplies Rp 442,500.00
Store Supplies Rp 3,348,500.00
Value Added Tax - In (VAT-In) Rp (1,975,000.00)
Prepaid Income Tax Rp (3,200,000.00)
Prepaid Insurance Rp (15,600,000.00)
Prepaid Advertising Rp (1,400,000.00)
Accounts Payable Rp 41,205,000.00
Electricity, Telephone & Water Payable Rp 10,000.00
Value Added Tax - Out (VAT - Out) Rp 33,829,770.00
Income Tax Payable Rp 13,849,250.00
Dividend Payable Rp (5,600,000.00)
Rp (616,075,337.77)
Net Cash Provided By Operating Activities Rp (603,594,465.55)

CASH FLOWS FROM INVESTING ACTIVITIES :


Vehicles Rp 175,000,000.00
Net Cash Used In Investing Activities Rp 175,000,000.00

CASH FLOWS FROM FINANCING ACTIVITIES :


Bank Loan (107,924,174.05)
Payment of Cash Dividends (56,000,000.00)
Net Cash Used In Financing Activities Rp (163,924,174.05)
Net Incerase (Decrease) in Cash Rp (592,518,639.60)
Cash at Beginning of Year Rp 735,966,975.43
Cash at End of Year Rp 143,448,335.83
PT. KHARISMA DIGITAL
Memorial Journal
December 2011
Page :

DATE DESCRIPTION REF DEBET CREDIT

31 Sales 4-1000 2,127,159,000.00


Interest Revenue 8-1000 3,815,108.00
Late Fees Collected 8-2000 13,085,000.00
Gain on Sales of Marketable Securities 8-3000 2,020,500.00
Gain on Disposal of Fixed Assets 8-4000 396,728.52
Dividend Revenue 8-5000 4,500,000.00
Income Summary 3-4000 2,150,976,336.52
31 Income Summary 3-4000 2,138,495,464.30
Sales Returns 4-3000 53,071,000.00
Sales Discount 4-2000 18,518,800.00
Cost of Good Sold 5-1000 1,671,596,722.22
Wages & Salaries Expense 6-1100 60,000,000.00
Depreciation Expense - Vehicles 6-1110 16,534,423.83
Promotion & Advertising Expense 6-1120 1,600,000.00
Insurance Expense 6-1130 15,600,000.00
Store Supplies Expense 6-1140 4,310,000.00
Other Sales Expense 6-1150 47,240,500.00
Wages & Salaries Expense 6-2100 120,000,000.00
Electricity, Water & Telephone Expense 6-2110 15,105,000.00
Repairs & Maintenance Expense 6-2120 9,350,000.00
Entertainment Expense 6-2130 1,625,000.00
Income Tax Expense 6-2140 8,309,971.60
Offfice Supplies Expense 6-2150 1,230,000.00
Depreciation Expense - Equipment 6-2160 13,233,024.69
Depreciation Expense - Building 6-2170 10,500,000.00
Bank Charges 9-1000 60,000.00
Interest Expense 9-2000 70,461,021.95
Other Expense 9-5000 150,000.00
31 Income Summary 3-4000 12,480,872.22
Retained Earnings 3-2000 12,480,872.22
31 Retained Earnings 3-2000 56,000,000.00
Dividend 3-3000 56,000,000.00
PT. KHARISMA DIGITAL
Memorial Journal
December 2011
Page :

DATE DESCRIPTION REF DEBET CREDIT

4,357,952,673.03 4,357,952,673.03
PT. KHARISMA DIGITAL
POST CLOSING TRIAL BALANCE
December 31, 2011

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash 5,000,000.00
1-1110 Cash In Bank 758,038,335.83
1-1120 Marketable Securities 45,202,500.00
1-1130 Accounts Receivable 1,161,610,000.00
1-1140 Allowance for Uncollectible Accounts 58,080,500.00
1-1150 Employee Receivable 500,000.00
1-1160 Other Receivable -
1-1170 Merchandise Inventory 325,440,277.78
1-1180 Office Supplies 1,920,000.00
1-1190 Store Supplies 2,100,000.00
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00
1-1210 Prepaid Income Tax 39,075,000.00
1-1220 Prepaid Insurance 15,600,000.00
1-1230 Prepaid Advertising 1,400,000.00
1-2100 Land 165,000,000.00 -
1-2110 Building 210,000,000.00
1-2120 Accumulated Depreciation - Building 115,500,000.00
1-2130 Vehicles -
1-2140 Accumulated Depreciation - Vehicles -
1-2150 Equipment 220,000,000.00
1-2160 Accumulated Depreciation - Equipment 201,473,765.43
2-1100 Accounts Payable 274,700,000.00
2-1110 Wages & Salaries Payable 14,760,000.00
2-1120 Electricity, Telephone & Water Payable 1,270,000.00
2-1130 Value Added Tax - Out (VAT - Out) 112,765,900.00
2-1140 Income Tax Payable 17,289,250.00
2-1150 Dividend Payable 50,400,000.00
2-1160 Other Current Liabilities -
2-2100 Bank Loan 292,075,825.95
3-1000 Common Stock 700,000,000.00
3-2000 Retained Earnings 532,480,872.22

2,990,386,113.61 2,370,796,113.61
@ Soal Mengelola Buku Jurnal

PT. KHARISMA DIGITAL


BALANCE SHEET BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 5,000,000.00 - 4,500,000.00 -
1-1110 Cash In Bank 758,038,335.83 - 731,466,975.43 -
1-1120 Marketable Securities 45,202,500.00 - 90,405,000.00 -
1-1130 Accounts Receivable 1,161,610,000.00 216,800,000.00 -
1-1140 Allowance for Uncollectible Accounts 58,080,500.00 - 10,840,000.00
1-1150 Employee Receivable 500,000.00 - 1,650,000.00 -
1-1160 Other Receivable - - - -
1-1170 Merchandise Inventory 325,440,277.78 - 580,801,200.00 -
1-1180 Office Supplies 1,920,000.00 - 2,362,500.00 -
1-1190 Store Supplies 2,100,000.00 - 5,448,500.00 -
1-1200 Value Added Tax - In (VAT-In) 39,500,000.00 - 37,525,000.00 -
1-1210 Prepaid Income Tax 39,075,000.00 35,875,000.00 -
1-1220 Prepaid Insurance 15,600,000.00 - - -
1-1230 Prepaid Advertising 1,400,000.00 - - -
1-2100 Land 165,000,000.00 165,000,000.00 -
1-2110 Building 210,000,000.00 210,000,000.00 -
1-2120 Accumulated Depreciation - Building 115,500,000.00 - 105,000,000.00
1-2130 Vehicles - - 175,000,000.00 -
1-2140 Accumulated Depreciation - Vehicles - - - 108,862,304.69
1-2150 Equipment 220,000,000.00 220,000,000.00 -
1-2160 Accumulated Depreciation - Equipment - 201,473,765.43 - 188,240,740.74
2-1100 Accounts Payable - 274,700,000.00 - 233,495,000.00
2-1110 Wages & Salaries Payable - 14,760,000.00 - 14,760,000.00
2-1120 Electricity, Telephone & Water Payable - 1,270,000.00 - 1,260,000.00
2-1130 Value Added Tax - Out (VAT - Out) - 112,765,900.00 - 78,936,130.00
2-1140 Income Tax Payable - 17,289,250.00 - 3,440,000.00
2-1150 Dividend Payable - 50,400,000.00 - 56,000,000.00
2-1160 Other Current Liabilities - - - -
2-2100 Bank Loan 292,075,825.95 - 400,000,000.00

KAP. DRS. A. GHONIE ABUBAKAR 7


Jl. Baiduri Pandan No. 11 Malang
@ Soal Mengelola Buku Jurnal
PT. KHARISMA DIGITAL
BALANCE SHEET BALANCE SHEET
NO. ACCOUNT December 31, 2011 December 31, 2010
DEBET CREDIT DEBET CREDIT
3-1000 Common Stock 700,000,000.00 - 700,000,000.00
3-2000 Retained Earnings 532,480,872.22 - 576,000,000.00

2,990,386,113.61 2,370,796,113.61 2,476,834,175.43 2,476,834,175.43

KAP. DRS. A. GHONIE ABUBAKAR 8


Jl. Baiduri Pandan No. 11 Malang
@ Soal Mengelola Buku Jurnal

HARISMA DIGITAL

MUTASI

45,202,500.00
(944,810,000.00)
47,240,500.00
1,150,000.00
-
255,360,922.22
442,500.00
3,348,500.00
(1,975,000.00)
(3,200,000.00)
(15,600,000.00)
(1,400,000.00)
-
-
10,500,000.00
175,000,000.00
(108,862,304.69)
-
13,233,024.69
41,205,000.00
-
10,000.00
33,829,770.00
13,849,250.00
(5,600,000.00)
-
(107,924,174.05)

KAP. DRS. A. GHONIE ABUBAKAR 9


Jl. Baiduri Pandan No. 11 Malang
@ Soal Mengelola Buku Jurnal
HARISMA DIGITAL

MUTASI

-
(43,519,127.78)

(592,518,639.60)

KAP. DRS. A. GHONIE ABUBAKAR 10


Jl. Baiduri Pandan No. 11 Malang