CV.

ANGKASA
DAFTAR SALDO

Saldo
No.Akun NAMA AKUN
Debet Kredit
cash in bank Rp 97,100,000.00
petty cash Rp 9,800,000.00
accounts receivable Rp 85,800,000.00
allowance for doubtful debt Rp 11,800,000.00
merchandise inventory Rp 520,000,000.00
store supplies Rp 9,800,000.00
prepaid insurance Rp 15,300,000.00
prepaid rent Rp 21,300,000.00
prepaid tax Rp 15,000,000.00
equipment at cost Rp 63,300,000.00
equipment accum dep Rp 16,500,000.00
accounts payable Rp 69,300,000.00
expense payale Rp 3,900,000.00
income tax payable
vat payaple Rp 1,500,000.00
vat out
vat in
bank permata loan Rp 301,000,000.00
adrian capital Rp 365,250,000.00
adrian drawin Rp 25,400,000.00
sales Rp 503,300,000.00
sales return
cost of good sold Rp 314,100,000.00
freight paid Rp 8,800,000.00
advertising expense Rp 4,200,000.00
telephone & Electricity exp Rp 8,700,000.00
store supplies exp Rp 4,750,000.00
bad debt expense Rp 15,100,000.00
depreciation expense Rp 16,500,000.00
insurance expense Rp 14,300,000.00
rent expense Rp 23,300,000.00

JUMLAH Rp 1,272,550,000.00 Rp 1,272,550,000.00

 PD ANGKASA
JURNAL PENERIMAAN KAS
Bulan : Desember 2010

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN OTHERS
BUKTI REF PPN SALES ACCOUNT
CASH IN BANK Outcome DISCOUNT RECEIVABLE NAMA AKUN NO AKUN
3 bkm12-1 techno comp Rp 34,100,000 Rp 34,100,000
12 bkm12-3 trans comp Rp 231,000,000 Rp 231,000,000
13 KN01 PENJUALAN TUNAI Rp 266,200,000 VAT OUT
SALES
14 BKM12-4 trans comp Rp 28,600,000 Rp 28,600,000
20 BKM12-5 PRIMA KOMPUTER Rp 7,200,000 ALLOWANCE FOR DOUTFUL 1-1400
25 BKK12-6 MEGA KOMPUTER Rp 19,800,000 Rp 19,800,000

Rp 586,900,000 Rp 313,500,000
S
JUMLAH

Rp 24,200,000
Rp 242,000,000

Rp 7,200,000

Rp 273,400,000
 PD ANGKASA
JURNAL PENGELUARAN KAS
BULAN Desember 2010

DEBET CREDIT
NO.
TANGGAL KETERANGAN NO. CEK POS REFF OTHERS PURCHAS
BUKTI
ACCOUNT PAYABLE Account E PPN Income
ACCOUNT NAME Amount DISCOUNT
Number

1 BKK12-1 Pembayaran gaji Expense payable Rp 2,500,000

6 BKK12-2 PT LODAN Rp 28,600,000
9 BKK12-3 PT MAKMUR JAYA Rp 23,100,000
15 BKK12-4 Kas negara Vat payable 2-1400 Rp 1,500,000
18 BKK12-5 PT LODAN CP12-005 Rp 286,000,000
23 BKK12-6 CV SETIA ABADI CP12-006 Rp 17,600,000
30 BKK12-7 Pembayaran cicilan CP12-006 Bank permata loand Feb-00 Rp 19,000,000
interen expense 9-1100 Rp 9,480,000

Rp 355,300,000 Rp 32,480,000
IT

CASH IN BANK

Rp 2,500,000
Rp 28,600,000
Rp 23,100,000
Rp 1,500,000
Rp 286,000,000
Rp 17,600,000

Rp 28,480,000

Rp 387,780,000
 PD ANGKASA
JURNAL PEMBELIAN
Bulan : Desember 2010

NO. DEBET CREDIT

TANGGAL KETERANGAN POS REF
FAKTUR FREIGHT PAID PPN Income MERCHANDISE INVENTORY ACCOUNTS PAYABLE

10 F05 PT LODAN Rp 30,100,000 Rp 301,000,000 Rp 331,100,000

22 A17 PTMAKMUR JAYA Rp 39,960,000 Rp 399,600,000 Rp 439,560,000
29 F12-3 CV SETIA ABADI Rp 33,320,000 Rp 333,200,000 Rp 366,520,000

Rp 103,380,000 Rp 1,033,800,000 Rp 1,137,180,000

 PD ANGKASA
JURNAL PENJUALAN
BULAN Desember 2010

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN ACCOUNTS FREIGHT
FAKTUR REF SALES
RECEIVABLE COLLECTED PPN Outcome
6 F12-1 TRANS COMPUTER Rp 286,000,000 Rp 260,000,000 Rp 26,000,000
18 F12-2 TECNO COMPUTER Rp 188,100,000 Rp 171,000,000 Rp 17,100,000
27 F12-3 MEGA COMPUTER Rp 467,500,000 Rp 425,000,000 Rp 42,500,000

Rp 941,600,000 Rp 856,000,000 Rp 85,600,000

 PD ANGKASA
JURNAL UMUM
BULAN Desember 2010
Hal 1
TANGGAL NO. BUKTI KETERANGAN POS REF DEBET CREDIT
6 F12-1 Cost of goods sold Rp 231,500,000
merchandise inventory Rp 231,500,000
7 NK12-1 Sales Return Rp 50,000,000
VAT outcome Rp 5,000,000
Acc Receivable Rp 55,000,000
Merchandise inventory Rp 44,500,000
Cost of goods sold Rp 44,500,000
11 NK-1 Acc Payable Rp 45,100,000
VAT income Rp 4,100,000
Merchandise Inventory Rp 41,000,000
13 KN01 Cost of goods sold Rp 212,000,000
Merchandise inventory Rp 212,000,000
18 F12-2 Cost of goods sold Rp 146,000,000
Merchandise Inventory Rp 146,000,000
27 F12-3 Cost of goods sold Rp 367,410,089
Merchandise Inventory Rp 367,410,089

Rp 1,101,510,089 Rp 1,101,510,089
 PD ANGKASA
JURNAL KAS KECIL
BULAN Desember 2010

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number
1 V12-1 Percetakan OLYMPIA Advertisising Exp 6-1000 Rp 675,000 Rp 675,000
4 V12-2 PLN dan PT TELKOM Telephon& Electriciti Exp 6-1100 Rp 975,000 Rp 975,000
9 V12-3 Pembelian perlengkapan Store supplise 1-16000 Rp 900,000 Rp 900,000
17 V12-4 Pengambilan pribadi Adrian drawins 3-1200 Rp 800,000 Rp 800,000
26 V12-5 Perbaikan atap tokoh Other operating Exp 6-1800 Rp 500,000 Rp 500,000

Rp 3,850,000 Rp 3,850,000
 KARTU PERSEDIAAN Desember 2010
NOMOR ITEM : 1230P NAMA BARANG : IBM P-230

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH UNIT
SATUAN

Balance 20 Rp 16,000,000
6 F12-1 Sales 9 Rp 16,000,000 Rp 144,000,000 11 Rp 16,000,000
7 NK12-1 Nota Kredit copy 2 Rp 16,000,000 Rp 32,000,000 13 Rp 16,000,000
10 F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 24 Rp 16,000,000
11 NK-1 Return 1 Rp 16,000,000 Rp 16,000,000 23 Rp 16,000,000
13 KK01 Sales 7 Rp 16,000,000 Rp 112,000,000 16 Rp 16,000,000
18 F12-2 Sales 6 Rp 16,000,000 Rp 96,000,000 10 Rp 16,000,000
22 A17 Purchase 13 Rp 16,200,000 Rp 210,600,000 23 Rp 16,113,044
27 F12-3 Sales 15 Rp 16,113,044 Rp 241,695,660 8 Rp 16,113,044
29 F12-3 Purchase 12 Rp 16,400,000 Rp 196,800,000 20 Rp 16,285,217

KARTU PERSEDIAAN BULAN Desember 2010

NOMOR ITEM : A60PC NAMA BARANG : Acer P-60

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH UNIT
SATUAN

Balance 16 Rp 12,500,000
6 F12-1 Sales 7 Rp 12,500,000 Rp 87,500,000 9 Rp 12,500,000
7 NK12-1 Nota kredit copy 1 Rp 12,500,000 Rp 12,500,000 10 Rp 12,500,000
10 F05 Purchase 10 Rp 12,500,000 Rp 125,000,000 20 Rp 12,500,000
11 NK-1 Return 2 Rp 12,500,000 Rp 25,000,000 18 Rp 12,500,000
13 NK01 Sales 8 Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000
18 F12-2 Sales 4 Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000
22 A17 Purchase 15 Rp 12,600,000 Rp 189,000,000 21 Rp 12,571,429
27 F12-3 Sales 10 Rp 12,571,429 Rp 125,714,290 11 Rp 12,571,429
29 F12-3 Purchase 11 Rp 12,400,000 Rp 136,400,000 22 Rp 12,031,169
DO

JUMLAH

Rp 320,000,000
Rp 176,000,000
Rp 208,000,000
Rp 384,000,000
Rp 368,000,000
Rp 256,000,000
Rp 160,000,000
Rp 370,600,012
Rp 128,904,352
Rp 325,704,340

DO

JUMLAH

Rp 200,000,000
Rp 112,500,000
Rp 125,000,000
Rp 250,000,000
Rp 225,000,000
Rp 125,000,000
Rp 75,000,000
Rp 264,000,009
Rp 138,285,719
Rp 264,685,718
 PD ANGKASA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Techno Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 34,100,000
3 BKM12-1 34,100,000
18 F12-2 188,100,000 188,100,000

Nama : Trans Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 28,600,000
6 F12-1 286,000,000 314,600,000
7 NK12-1 55,000,000 259,600,000
12 BKM12-3 231,000,000 28,600,000
14 BKM12-4 Rp 28,600,000

Nama : Mega Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 19,800,000
25 BKK12-6 19,800,000
27 F12-3 467,500,000

Nama : Prima Computer Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 3,300,000
 PD ANGKASA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Makmur Jaya Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 23,100,000
9 BKK12-3 23,100,000
22 A17 439,560,000 439,560,000

Nama : CV Setia Abadi Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 17,600,000
23 BKK12-6 17,600,000
29 F12-3 366,520,000 366,520,000

Nama : PT Lodan Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Balance 28,600,000
6 BKK12-2 28,600,000
10 F05 331,100,000 331,100,000
11 NK-1 45,100,000 286,000,000
18 BKK12-5 286,000,000
 PD ANGKASA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
31 Jurnal Penerimaan kas Rp 586,900,000
jurnaln pengeluaran kas Rp 387,780,000

Nama : Petty Cash

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil 3,850,000

Nama : Account Receivable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
31 Jurnal penjualan Rp 941,600,000
jurnal penerimaan kas Rp 313,500,000
jurnal umum 55,000,000

Nama : Allowance of DoubTful Debt

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
31 jurnal penerimaan kas 7,200,000

Nama : Merchandise Inventory

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
 jurnal pembelian 1,033,800,000
jurnal umum Rp 953,410,089

Nama : STORE SUPPLIES

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil 900,000

Nama : Prepaid Insurance

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Prepaid Rent

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Prepaid TAX

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : EQUIPMENT AT COST

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
Nama : EQUIPMENT ACCUM DEP

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
Nama : ACCOUNT PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
31 jurnal pembelian Rp 1,137,180,000
jurnal pengeluaran kas Rp 355,300,000
jurnal umum 45,100,000

Nama : EXPENSE PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
Jurnal pengeluar kas 2,500,000

Nama : income tax payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : vat payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal pengeluaran kas 1,500,000

Nama : vat out

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
31 jurnal penerimaan kas 24,200,000
jurnal penjualan 85,600,000
jurnal umum 5,000,000
Nama : vat in

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal pemelian Rp 103,380,000
jurnal umum 4,100,000

Nama : Bank Permata Loan

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal pengeluaran kas 19,000,000

Nama : adrian capital

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : adrian drawing

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil Rp 800,000

Nama : INCOME SUMMARY

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Sales

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
 1 Balance
31 jurnal penerimaan kas 242,000,000
jurnal penjualan 856,000,000

Nama : Sales Return

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal umum 50,000,000

Nama : COST OF GOODS SOLD

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal umum 912,410,089

Nama : freight paid

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : advertising expenses

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil 675,000

Nama : Telephone & Electricity Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil Rp 975,000

Nama : STORE Supplies Expense

 POS DEBIT KREDIT
DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Bad DebtS Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Depreciation Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Insurance Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Rent Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Wages and Salaries EXPENSE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Others Operating Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION
REF
Rp Rp
1 Balance
kas kecil 500,000

Nama : Interest REVENUE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : Interest Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
jurnal pengeluaran kas 9,480,000

Nama : Bank Service Charge

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance

Nama : income tax expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
1 Balance
 Nomor : 1-1100
BALANCE
DEBIT KREDIT
Rp Rp
97,100,000
684,000,000
296,220,000

Nomor : 1-1200
BALANCE
DEBIT KREDIT
Rp Rp
9,800,000
5,950,000

Nomor : 1-1300
BALANCE
DEBIT KREDIT
Rp Rp
Rp 85,800,000
Rp 1,027,400,000
Rp 713,900,000
Rp 658,900,000

Nomor : 1-1400
BALANCE
DEBIT KREDIT
Rp Rp
11,800,000
19,000,000

Nomor : 1-1500
BALANCE
DEBIT KREDIT
Rp Rp
520,000,000
 1,553,800,000
600,389,911

Nomor : 1-1600

BALANCE
DEBIT KREDIT
Rp Rp
9,800,000
10,700,000

Nomor : 1-1700
BALANCE
DEBIT KREDIT
Rp Rp
15,300,000

Nomor : 1-1800
BALANCE
DEBIT KREDIT
Rp Rp
21,300,000

Nomor : 1-1900
BALANCE
DEBIT KREDIT
Rp Rp
15,000,000

Nomor : 1-2100
BALANCE
DEBIT KREDIT
Rp Rp
Rp 63,300,000
 Nomor : 1-2110
BALANCE
DEBIT KREDIT
Rp Rp
16,500,000
 Nomor : 2-1100
BALANCE
DEBIT KREDIT
Rp Rp
69,300,000
1,206,480,000
851,180,000
806,080,000

Nomor : 2-1200
BALANCE
DEBIT KREDIT
Rp Rp
3,900,000
1,400,000

Nomor : 2-1300
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1400
BALANCE
DEBIT KREDIT
Rp Rp
1,500,000

Nomor : 2-1500
BALANCE
DEBIT KREDIT
Rp Rp

24,200,000
109,800,000
104,800,000
 Nomor : 2-1600
BALANCE
DEBIT KREDIT
Rp Rp

Rp 103,380,000
99,280,000

Nomor : 2-2100
BALANCE
DEBIT KREDIT
Rp Rp
301,000,000
282,000,000

Nomor : 3-1100
BALANCE
DEBIT KREDIT
Rp Rp
365,250,000

Nomor : 3-1200
BALANCE
DEBIT KREDIT
Rp Rp
25,400,000
Rp 26,200,000

Nomor : 3-1400
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 4-1100
BALANCE
DEBIT KREDIT
Rp Rp
 503,300,000
745,300,000
1,601,300,000

Nomor : 4-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 5-1100
BALANCE
DEBIT KREDIT
Rp Rp
314,100,000
1,226,510,089

Nomor : 5-1200
BALANCE
DEBIT KREDIT
Rp Rp
8,800,000

Nomor : 6-1000
BALANCE
DEBIT KREDIT
Rp Rp
4,200,000
4,875,000

Nomor : 6-1100
BALANCE
DEBIT KREDIT
Rp Rp
8,700,000
Rp 9,675,000

Nomor : 6-1200
 BALANCE
DEBIT KREDIT
Rp Rp
4,750,000

Nomor : 6-1300
BALANCE
DEBIT KREDIT
Rp Rp
15,100,000

Nomor : 6-1400
BALANCE
DEBIT KREDIT
Rp Rp
16,500,000

Nomor : 6-1500
BALANCE
DEBIT KREDIT
Rp Rp
14,300,000

Nomor : 6-1600
BALANCE
DEBIT KREDIT
Rp Rp
23,300,000

Nomor : 6-1700
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1800
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 8-1100

BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 9-1100

BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 9-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 9-1300
BALANCE
DEBIT KREDIT
Rp Rp
 PD ANGKASA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE
C001 TECHNO COMPUTER 188,100,000
C002 TRANS COMPUTER
C003 MEGA COMPUTER 467,500,000
C004 PRIMA KOMPUTER 3,300,000

Total ……………… 658,900,000

PD ANGKASA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE
S001 PT MAKMUR JAYA 439,560,000
S002 CV SETIA ABADI 366,520,000
S003 PT LODAN

Total ……………… 806,080,000

PD ANGKASA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE
20 325,704,352
22 264,685,719

Total ……………… 590,390,071

 PD ANGKASA
Neraca Saldo
BULAN Desember 2010

KODE NAMA AKUN DEBET

11100 Cash in Bank Rp 296,220,000

11200 Petty Cash Rp 5,950,000
11300 Accounts Receivable Rp 658,900,000
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory Rp 600,389,911
11600 Store Supplies Rp 10,700,000
11700 Prepaid Insurance Rp 15,300,000
11800 Prepaid Rent Rp 21,300,000
11800 Prepaid Tax Rp 15,000,000
12000 Equipment at Cost Rp 63,300,000
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 VAT Payable
21500 VAT Out
21600 VAT In Rp 99,280,000
22100 Bank Permata Loan
31100 Adrian Capital
31200 Adrian Drawing Rp 26,200,000
31300 Income Summary
41100 Sales
41300 Sales Return Rp 50,000,000
51100 Cost of goods Sold Rp 1,226,510,089
51200 Freight Paid Rp 8,800,000
61000 Advertising Expenses Rp 4,875,000
61100 Telephone & Electricity expenses Rp 9,675,000
61200 Store Supplies Expenses Rp 4,750,000
61300 Bad Debt Expense Rp 15,100,000
61400 Depreciation Expense Rp 16,500,000
61500 Insurance Expense Rp 14,300,000
61600 Rent Expense Rp 23,300,000
61700 Wages & Salaries
61800 Other Operating Expense Rp 500,000
81100 Interest Revenue
91100 Interest Expense Rp 9,480,000
KODE NAMA AKUN DEBET

91200 Bank Service Charge

91300 Income Tax Expense
Rp 3,196,330,000
 CREDIT

Rp 19,000,000

Rp 16,500,000
Rp 806,080,000
Rp 1,400,000

Rp 104,800,000

Rp 282,000,000
Rp 365,250,000

Rp 1,601,300,000
 CREDIT

Rp 3,196,330,000
 PD ANGKASA
JURNAL PENYESUAIAN
BULAN Desember 2010

TGL NAMA AKUN REF DEBET

CREDIT
 PD ANGKASA
NERACA LAJUR
Desember 2010

NERACA SALDO AJP NSD RUGI LABA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 VAT Payable
21500 VAT Out
21600 VAT In
22100 Bank Permata Loan
31100 Adrian Capital
31200 Adrian Drawing
31300 Income Summary
 NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
41100 Sales
41300 Sales Return
51100 Cost of goods Sold
51200 Freight Paid
61000 Advertising Expenses
61100 Telephone & Electricity
expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
81100 Interest Revenue
91100 Interest Expense
91200 Bank Service Charge
91300 Income Tax Expense
GI LABA NERACA
KREDIT DEBET KREDIT
GI LABA NERACA
KREDIT DEBET KREDIT
 PD ANGKASA
LAPORAN RUGI LABA
BULAN Desember 2010
 PD ANGKASA
LAPORAN PERUBAHAN EKUITAS
BULAN Desember 2010

Adrian Capital 1 Des 2016

Adrian Drawing

Profit Loss

Adrian Capital 31 Des 2016

 PD ANGKASA
NERACA
BULAN Desember 2010

NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN

JUMLAH
 PD ANGKASA
CASH FLOW
BULAN Desember 2010
 PD ANGKASA
Neraca Saldo Setelah Penutupan
BULAN Desember 2010

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing