V. DAFTAR AKUN NO.
NAMA AKUN
FUNGSI UNTUK MENCATAT MUTASI NILAI
CURRENT ASSETS: 1-1100 Cash In Bank
Kas di Bank
1-1200 Pe Petty Cash
Kas Kecil
1-1300 Accounts Receivable
Piutang Dagang
1-100 1-100 All Allo!a o!ance nce "o# "o# Doubt" Doubt"ul ul Debt Debt
Penyisi enyisihan han atau atau Cadan Cadangan gan Ke#u Ke#ugia gian n Piuta Piutang ng
1-1$00 %e#chandise In Invento#y
Pe#sediaan Ba Ba#ang Da Dagangan
1-1&00 'to#e 'u((lies
Pe#lengka(an )oko
1-1*00 P#e(aid Insu#ance
Asu#ansi Dibaya# Di+uka
1-1,00 P#e(aid Rent
'e!a Dibaya# Di+uka
1-100 1-100 P#e(aid P#e(aid Inco+e Inco+e )a. )a. A#ticle A#ticle 2$ /ang %uka %uka PPh PPh P Pasal asal 2$ 1-101 A) In
PP %asukan
FIXED ASSETS: 1-2100 ui(+ent at Cost
Pe#alatan
1-2110 ui(+ent Accu+ De(
Aku+ulasi Penyusutan Pe#alatan
CURRENT LIABILITIES: 2-1100 Accounts Payable
4utang Dagang
2-1200 Acc#ued .(ense
Beban 5ang %asih 4a#us Dibaya#
2-1300 Inco+e )a. Payable
4utang Pa6ak Penghasilan 7PPh8
2-100 A A) 9ut
PP Kelua#an
NO.
NAMA AKUN
,-1300 Inco+e )a. .(ense
FUNGSI UNTUK MENCATAT MUTASI NILAI Beban Pa Pa6ak Penghasilan 7PPh8
NO.
NAMA AKUN
,-1300 Inco+e )a. .(ense
FUNGSI UNTUK MENCATAT MUTASI NILAI Beban Pa Pa6ak Penghasilan 7PPh8
PT. ANGKASA ADJUSTED TRIAL BALANCE as o" ove+be# 30? 2010
NO.
ACCOUNT
1-1100 Cash In Bank 1-1200 Petty Cash 1-1300 Ac Accounts Receivable
DEBET ,2?0,&?2$0@00 ?,00?000@00 ,$?,00?000@00
1-100 1-100 Allo!ance Allo!ance "o# "o# Doubt"ul Doubt"ul Debt Debt 1-1$00 % %e e#chandise Invento#y 1-1&00 'to#e 'u((lies 1-1,00 P#e(aid Rent
21?300?000@00
1-100 P#e(aid Inco+e )a. A#ticle 2$
1&?$00?000@00
1-2110 1-2110 ui(+ent ui(+ent Accu+ Accu+ De( De(
?20?000@00
1&?$00?000@00
?,00?000@00 1$?300?000@00
1-2100 ui(+ent at Cost
$20?000?000@00
1-1*00 P#e(aid Insu#ance
1-101 A) In
CREDIT
&?300?000@00 &3?300?000@00
2-1100 Accounts Payable
&?300?000@00
2-1200 Acc#ued .(ense
3?00?000@00
VIII DAFTAR SALDO PIUTANG DAGANG Pe# 30 o(e+be# 2010 N$. N%&% N$. F%'()* T%+%P+/)%-%+ 1 )echno Co+(ute# -11;12 11;2$;2010 R( 31?000?000@00 R( 2 )#ans Co+(ute# -11;2$ 11;2;2010 R( 2&?000?000@00 R( 3 %ega Co+(ute# -11;10 11;23;2010 R( 1,?000?000@00 R( P#i+a Co+(ute# -11;1 11;2;2010 R( 3?000?000@00 R( JUMLAH R 7,###,###.## R
IX
X
DAFTAR SALDO UTANG DAGANG Pe# 30 o(e+be# 2010 N$. N%&% N$. F%'()* 1 P)@ %ak+u# aya C@ 1$23 2 C@ 'etia Abadi @ 12, 3 P)@ :odan k@ 2011 JUMLAH
PERSEDIAAN BARANG DAGANGAN Pe# 30 o(e+be# 2010 N$. K$6 N%&% I(& 1 1230P IB% P-230 2 A&0PC Ace# P-&0
T%+%P&3-0%+ 11;23;2010 R( 21?000?000@00 R( 11;20;2010 R( 1&?000?000@00 R( 11;2,;2010 R( 2&?000?000@00 R( R 45,###,###.## R
K)%+(0(% 20 1& 54
VAT O)( 3?100?000@00 2?&00?000@00 1?,00?000@00 300?000@00 7,##,###.##
P0)(%+ D%%+ R( 3?100?000@00 R( 2,?&00?000@00 R( 1?,00?000@00 R( 3?300?000@00 R ,##,###.##
VAT I+ 2?100?000@00 1?&00?000@00 2?&00?000@00 4,5##,###.##
H)(%+ D%%+ R( 23?100?000@00 R( 1*?&00?000@00 R( 2,?&00?000@00 R 4!,5##,###.##
H%*%8 U+0( J)&-%9 R( 1&?000?000@00 R( 320?000?000@00 R( 12?$00?000@00 R( 200?000?000@00 R 2,##,###.## R 2#,###,###.##
PT. ANGKASA
C%9 R0( J$)*+%Dece+be# 2010 Page 1
DEBET DATE 3 12 13
DOC. NO.
REF
DESCRIPTION
BK%12-1 )echno Co+(ute# BK%12-2 )#ans Co+(ute# K01
CREDIT
OTHER CASH IN BANK ACCOUNT AMOUNT NO.
ACCOUNTS RECEIVABLE
3?100?000@00
3?100?000@00
231?000?000@00
231?000?000@00
Pen6ualan )unai
2&&?200?000@00
1
BK%12-3 )#ans Co+(ute#
2,?&00?000@00
20
BK%12- Pene#i+aan (iutang yang telah diha(usbukukan
2$
BK%12-$ %ega Co+(ute#
OTHER ACCOUNT AMOUNT NO.
-1100
22?000?000@00
2-100
2?200? 000@ 00
1-100
*?200?000@00
2,?&00?000@00
*?200?000@00 1?,00?000@00
1?,00?000@00
RECAPITULATION ADV. %AD B5
DATE
SIGNATURE
DEBET ACCOUNT NO. 1-1100
CREDIT AMOUNT $,&?00?000@00
B99KD B5
4,!##,###.##
ACCOUNT NO. 1-1300 1-100 2-100 -1100
AMOUNT 313?$00?000@00 *?200?000@00 2?200?000@00 22?000?000@00
4,!##,###.##
PT. ANGKASA
C%9 P%;&+( J$)*+%Dece+be# 2010
DATE
DOC. NO.
NO. CEK
DESCRIPTION
DEBET REF
ACCOUNTS PAYABLE
CREDIT
OTHER CCOUNT NO AMOUNT 2-1200
2?$00?000@00
CASH IN BANK
1
BKK12-1 Pe+baya#an ga6i
CP12-001
&
BKK12-2 Pelunasan P)@ :odan
CP12-002
2,?&00?000@00
2,?&00?000@00
BKK12-3 Pelunasan P)@ %ak+u# aya
CP12-003
23?100?000@00
23?100?000@00
1$
BKK12- Angsu#an PPh 2$ +asa o(e+be#
CP12-00
2-1300
1?$00?000@00
1?$00?000@00
1*
BKK12-$ Pengu+u+an dividen tahun 2010
CP12-00$
3-1300
$0?000?000@00
$?000?000@00
1,
BKK12-& Pelunasan P)@ :odan
CP12-00&
2,&?000?000@00
23
BKK12-* Pelunasan C@ 'etia Abadi
CP12-00*
1*?&00?000@00
30
BKK12-, Angsu#an Pe#+ata Bank :oan
CP12-00,
OT CCOUNT NO
2?$00?000@00
2-1300
2,&?000?000@00 1*?&00?000@00 2-2100
1&?000?000@00
,-1100
3?000?000@00
1?000?000@00
31
BKK12- Pengisian ke+bali dana kas kecil
CP12-00
1-1200
*?$00?000@00
*?$00?000@00
31
BKK12-10 Pe+baya#an PP +asa o(e+be#
CP12-010
2-100
*?,00?000@00
1?$00?000@00
1-101
RECAPITULATION ADV %AD B5 B99KD B5
DATE
IGNATURE
DEBET ACCOUNT NO.
AMOUNT
ACCOUNT NO.
2-1100
3$$?300?000@00
2-2100
1&?000?000@00
2-1300
1-1200
*?$00?000@00
1-101
2-1200
2?$00?000@00
2-1300
1?$00?000@00
2-100
*?,00?000@00
3-1300
$0?000?000@00
,-1100
3?000?000@00 ""5,4##,###.##
1-1100
CREDIT AM
Page 1
HER AMOUNT
$?000?000@00
&?300?000@00
UNT
32?300?000@00 $?000?000@00 &?300?000@00
"5,4##,###.##
PT. ANGKASA
P)*9% J$)*+%Dece+be# 2010 DEBET DATE DOC. NO. 10
DESCRIPTION
REF
MERCHANDISE INVENTORY
CREDIT
OTHER ACCOUNT NO AMOUNT
VAT IN
ACCOUNTS PAYABLE
0$
P)@ :odan
301?000?000@00
30?100?000@00
331?100?000@00
22
A1*
P)@ %ak+u# aya
3?&00?000@00
3?&0?000@00
3?$&0?000@00
2
<11
C@ 'etia Abadi
333?200?000@00
33?320?000@00
3&&?$20?000@00
O CCOUNT NO
RECAPITULATION ADV %AD B5 B99KD B5
DATE
SIGNATURE
DEBET ACCOUNT NO
CREDIT AMOUNT
ACCOUNT NO.
1-1$00
1?033?,00?000@00
1-101
103?3,0?000@00
2-1100
AM 1?
1,157,1#,###.##
1,1
Page 1 HER AMOUNT
OUNT
?13*?1,0?000@00
57,1#,###.##
PT. ANGKASA
P((; C%9 J$)*+%Dece+be# 2010 DEBET OTHER ACCOUNT NO. AMOUNT
Page 1 CREDIT
DATE
DOC. NO.
2
12-1
Pe+buatan b#osu# iklan
&-1000
&*$?000@00
&*$?000@00
12-2
Rekening list#ik dan tele(on
2-1200
*$?000@00
*$?000@00
12-3
Pe#lengka(an )oko
1-1&00
00?000@00
00?000@00
2&
12-
Pe#baikan ata( toko
&-1,00
$00?000@00
$00?000@00
DESCRIPTION
PETTY CASH
PT. ANGKASA
S%- J$)*+%Dece+be# 2010
12-1 )#ans Co+(ute#
2,&?000?000@00
2&0?000?000@00
CREDIT OT VAT ACCOUNT NO. OUT 2&?000?000@00
1,
12-2 )echno Co+(ute#
1,,?100?000@00
1*1?000?000@00
1*?100?000@00
2*
12-3 %ega Co+(ute#
&*?$00?000@00
2$?000?000@00
2?$00?000@00
DATE &
DEBET
DOC. NO.
DESCRIPTION
REF
ACCOUNT RECEIVABLE
OTHER ACCOUNT NO. AMOUNT
SALES
RECAPITULATION ADV %AD B5
DATE
SIGNATURE
DEBET ACCOUNT NO. 1-1300
CREDIT AMOUNT 1?&00?000@00
ACCOUNT NO.
AMOUNT
-1100 2-100
B99KD B5
!"1,4##,###.##
!
Page 1 ER AMOUNT
$&?000?000@00 ,$?&00?000@00
1,4##,###.##
PT. ANGKASA
M&$*0%- J$)*+%Dece+be# 2010
DATE
DOC. NO.
&
12-1
DESCRIPTION Cost o"
REF
DEBET
$-1100
231?$00?000@00
1-1$00
7)#ans Co+(ute#8
*
K12-1
%e#chandise Invento#y Cost o"
1-1$00
?$00?000@00
$-1100
'ales Retu#n
-1200
$0?000?000@00
at 9ut
2-100
$?000?000@00
Account Receivable
1-1300
7Retu# )#ans lekt#onik8
11
K-1
Account Payable
2-1100
A) In
1-101
%e#chandise Invento#y
1-1$00
$?100?000@00
7Retu# P)@ :odan8
13
K01
Cost o"
$-1100 1-1$00
212?000?000@00
PT. ANGKASA
M&$*0%- J$)*+%Dece+be# 2010
DATE
DOC. NO.
DESCRIPTION
REF
DEBET
1,1##,##,###.##
Page 1
CREDIT
231?$00?000@00
?$00?000@00
$$?000?000@00
?100?000@00 1?000?000@00
212?000?000@00
Page 1
CREDIT
1,1##,##,###.##
PT. ANGKASA
INVENTORY CARD Dece+be# 2010 IB% P-230
ITEM
DOC. NO.
DATE Des
1 &
IN DESCRIPTION
QUAN TITY
PRICE
OUT AMOUNT
PRICE
AMOUNT
9(ening Balance 12-1
)#ans Co+(ute#
* K12-1 Retu# )#ans Co+(ute# 10
QUAN TITY
BALANCE QUAN TITY
PRICE
AMOUNT
20
1&?000?000
320?000?000
1&?000?000
1?000?000
11
1&?000?000
1*&?000?000
728
1&?000?000
732?000?0008
13
1&?000?000
20,?000?000
2
1&?000?000
3,?000?000
0$
P)@ :odan
11
1&?000?000 1*&?000?000
11
K-1
Retu# P)@ :odan
718
1&?000?000
23
1&?000?000
3&,?000?000
13
K01
Pen6ualan )unai
*
1&?000?000
112?000?000
1&
1&?000?000
2$&?000?000
1,
12-2
)echno Co+(ute#
&
1&?000?000
&?000?000
10
1&?000?000
1&0?000?000
22
A1*
P)@ %ak+u# aya
2*
12-3
%ega Co+(ute#
2
<11
C@ 'etia Abadi
13
12
71&?000?0008
1&?200?000 210?&00?000
1&?00?000 1&?,00?000
10
1&?000?000
1&0?000?000
$
1&?200?000
,1?000?000
10
1&?000?000
1&0?000?000
13
1&?200?000
210?&00?000
,
1&?200?000
12?&00?000
,
1&?200?000
12?&00?000
12
1&?00?000
1&?,00?000
ITEM
Ace# P-&0 DOC. NO.
DATE Dec
1 &
IN DESCRIPTION
QUAN TITY
PRICE
OUT AMOUNT
BALANCE
QUAN TITY
PRICE
1&
12?$00?000
200?000?000
*
12?$00?000
,*?$00?000
12?$00?000
112?$00?000
718
12?$00?000
712?$00?0008
12$?000?000
AMOUNT
9(ening Balance 12-1
)#ans Co+(ute#
* K12-1 Retu# )#ans Co+(ute#
QUAN TITY
PRICE
AMOUNT
10
12?$00?000
10
0$
P)@ :odan
10
12?$00?000 12$?000?000
20
12?$00?000
2$0?000?000
11
K-1
Retu# P)@ :odan
728
12?$00?000
1,
12?$00?000
22$?000?000
13
K01
Pen6ualan )unai
,
12?$00?000
100?000?000
10
12?$00?000
12$?000?000
1,
12-2
)echno Co+(ute#
12?$00?000
$0?000?000
&
12?$00?000
*$?000?000
22
A1*
P)@ %ak+u# aya
&
12?$00?000
*$?000?000
2*
12-3
%ega Co+(ute#
2
<11
C@ 'etia Abadi
1$
11
72$?000?0008
12?&00?000 1,?000?000
12?00?000 13&?00?000
&
12?$00?000
*$?000?000
12?&00?000
$0?00?000
1$
12?&00?000
1,?000?000
11
12?&00?000
13,?&00?000
11
12?&00?000
13,?&00?000
11
12?00?000
13&?00?000
P)@ A
CUSTOMER ACCOUNT
CUSTOMER
DESC
1 3 Pelunasan 1, Pen6ualan
CUSTOMER
REF
DEBET
CREDIT 3?100?000@00
1,,?100?000@00
CUSTOMER ACCOUNT
BA DEBET 3?100?000@00 1,,?100?000@00
P#i+a Co+(ute# DATE Dec
DESC 1
REF
DEBET
CREDIT
BA DEBET 3?300?000@00 3?300?000@00 3?300?000@00 3?300?000@00 3?300?000@00 3?300?000@00 3?300?000@00
NO. 001 ANCE CREDIT
NO.
00 ANCE CREDIT
P)@ A
DESC
VENDOR ACCOUNT REF
1 9(ening Balance Pelunasan 22 Pe+belian
DESC
CREDIT
BAL DEBET
23?100?000@00 3?$&0?000@00
VENDOR
DEBET
VENDOR ACCOUNT REF
DEBET
CREDIT
BAL DEBET
NO. 001 NCE CREDIT 23?100?000@00 3?$&0?000@00
NO. 002 NCE CREDIT
P)@ A
Account
GENERAL LEDGER
C%9 I+ B%+' Date Dec
Desc#i(tion
1 31 31 31 31 31 31 31 31
Re"@
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
Desc#i(tion 1
9(ening Balance
$,&?00?000@00 $?0*0?000@00 -
32?300?000@00 -
Bala Debet ,2?0,&?2$0@00 &&,?,&?2$0@00 23&?&,&?2$0@00 23&?&,&?2$0@00 23&?&,&?2$0@00 23&?&,&?2$0@00 23&?&,&?2$0@00 21?*$&?2$0@00 21?*$&?2$0@00
GENERAL LEDGER
P((; C%9
Dec
C#edit
9(ening Balance
Account Date
Debet
Re"@
Debet
C#edit
Bala Debet ?,00?000@00
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PC Pn PB % % %
-
21?$$?000@00 -
P)@ A
Account M*9%+60 I+=+($*; Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Debet
K PK PC Pn PB % % %
1?033?,00?000@00 ?$00?000@00 -
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
Account Desc#i(tion
&?00?000@00 -
Bala Debet $20?000?000@00 $20?000?000@00 $20?000?000@00 $20?000?000@00 $20?000?000@00 1?$$3?,00?000@00 &01?00?000@00 &01?00?000@00 &01?00?000@00
GENERAL LEDGER
S($* S)-0 Date
C#edit
Re"@
Debet
C#edit
Bala Debet
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PK PC Pn PB % % %
-
2?$00?000@00 -
21?300?000@00 21?300?000@00 21?300?000@00 21?300?000@00 21?300?000@00 1,?,00?000@00 1,?,00?000@00
P)@ A
Account %06 I+$& T%@ A*(0- 2 Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Bala
C#edit
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
Account Desc#i(tion
1?$00?000@00 -
-
Debet 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1,?000?000@00 1,?000?000@00
GENERAL LEDGER
VAT I+
Date
Debet
Re"@
Debet
C#edit
Bala Debet
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PK PC Pn PB % % %
-
1?31,?*$0@00 -
P)@ A
Account
GENERAL LEDGER
A$)+( P%;%3- P%;%3- Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
Re"@
C#edit
Bala Debet
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
Account Desc#i(tion
3$$?300?000@00 $?100?000@00 -
1?13*?1,0?000@00 -
GENERAL LEDGER
A*)6 E@+ Date
Debet
Re"@
Debet
C#edit
Bala Debet
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PK PC Pn PB % % %
*?,00?000@00 $?000?000@00 -
,$?&00?000@00 -
P)@ A
Account
GENERAL LEDGER
P*&%(% B%+' L$%+ Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
Re"@
Bala
C#edit
Debet
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
Account Desc#i(tion
1&?000?000@00 -
-
GENERAL LEDGER
P%06 U C%0(%Date
Debet
Re"@
Debet
C#edit
Bala Debet
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PK PC Pn PB % % %
$0?000?000@00 -
$0?000?000@00
$0?000?000@00 $0?000?000@00 $0?000?000@00 $0?000?000@00 $0?000?000@00 $0?000?000@00 -
P)@ A
GENERAL LEDGER
I+$& S)&&%*; Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
Re"@
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
1 31 31
Desc#i(tion
1?&1?112?,00@00
1?&12?*20?000@00
Bala Debet 1?32?,00@00
GENERAL LEDGER
S%-
Dec
C#edit
9(ening Balance
Account Date
Debet
Re"@
Debet
C#edit
9(ening Balance K PK
-
22?000?000@00
Bala Debet
P)@ A
Ad6us+ent Closing
PB % % %
$$?00?000@00 -
?$00?000@00 1?22$?$00?000@00
31?100?000@00 1?22$?$00?000@00 1?22$?$00?000@00 -
P)@ A
Account A6=*(00+ E@+ Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Dec
1 31
C#edit
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
Account 9$+ E-(*00(; E@+ Date
Debet
Desc#i(tion
&*$?000@00 -
?,*$?000@00
Bala Debet ?200?000@00 ?200?000@00 ?200?000@00 ?,*$?000@00 ?,*$?000@00 ?,*$?000@00 ?,*$?000@00 ?,*$?000@00 -
GENERAL LEDGER Re"@
9(ening Balance K
Debet
C#edit
Bala Debet ,?*00?000@00 , *00 000 00
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PC Pn PB % % %
21?$$?000@00 -
2?&*2?$00@00
3?21*?$00@00 3?21*?$00@00 3?21*?$00@00 3?21*?$00@00 2?&*2?$00@00 -
P)@ A
Account D*0%(0$+ E@+ Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
1 31
Desc#i(tion
1?31,?*$0@00 -
1$?,2$?000@00
Bala Debet 1?$0&?2$0@00 1?$0&?2$0@00 1?$0&?2$0@00 1?$0&?2$0@00 1?$0&?2$0@00 1?$0&?2$0@00 1?$0&?2$0@00 1$?,2$?000@00 -
GENERAL LEDGER
I+)*%+ E@+
Dec
C#edit
9(ening Balance
Account Date
Debet
Re"@
9(ening Balance K
Debet
C#edit
Bala Debet 1?300?000@00 1 300 000 00
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PC Pn PB % % %
3?$00?000@00 -
3?,00?000@00
3&?300?000@00 3&?300?000@00 3&?300?000@00 3&?300?000@00 3?,00?000@00 -
P)@ A
Account O(9* O*%(0+ E@+ Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
1 31
Desc#i(tion
$00?000@00 -
?,00?000@00
Bala Debet ?300?000@00 ?300?000@00 ?300?000@00 ?,00?000@00 ?,00?000@00 ?,00?000@00 ?,00?000@00 ?,00?000@00 -
GENERAL LEDGER
I+(*( R=+)
Dec
C#edit
9(ening Balance
Account Date
Debet
Re"@
9(ening Balance K
Debet
C#edit
Bala Debet
P)@ A
Petty Cash ou#nal
Ad6us+ent Closing
PC Pn PB % % %
2$0?000@00 -
&?,$0?000@00
&?&00?000@00 &?&00?000@00 &?&00?000@00 &?&00?000@00 &?,$0?000@00 -
P)@ A
Account I+$& T%@ E@+ Date Dec
1 31 31 31 31 31 31 31 31
Desc#i(tion
GENERAL LEDGER Re"@
Debet
C#edit
9(ening Balance
Petty Cash ou#nal
Ad6us+ent Closing
K PK PC Pn PB % % %
2?32?,00@00 -
2?32?,00@00
Bala Debet 2?32?,00@00 -
Account u+be# 111## nce C#edit
Account u+be# 112## nce C#edit
11?0?000@00 11?0?000@00 11?0?000@00 11?0?000@00 32?$?000@00 32?$?000@00
Account u+be# 11## nce C#edit
Account u+be# 114## nce C#edit
Account u+be# 11!## nce C#edit
Account u+be# 11!#1 nce C#edit
1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1&?$00?000@00 1*?,1,?*$0@00 1*?,1,?*$0@00
Account u+be# 211## nce C#edit &?300?000@00 &?300?000@00 72,&?000?000@008 72,&?000?000@008 72,&?000?000@008 ,$1?1,0?000@00 ,0&?0,0?000@00 ,0&?0,0?000@00 ,0&?0,0?000@00
Account u+be# 212## nce C#edit
2?200?000@00 2?200?000@00 10?,00?000@00 10?,00?000@00 10?,00?000@00 10?,00?000@00 10?,00?000@00
Account u+be# 221## nce C#edit 301?000?000@00 301?000?000@00 2,$?000?000@00 2,$?000?000@00 2,$?000?000@00 2,$?000?000@00 2,$?000?000@00 2,$?000?000@00 2,$?000?000@00
Account u+be# 511## nce C#edit
Account u+be# 51"## nce C#edit
Account u+be# "11## nce C#edit $03?300?000@00 *$?300?000@00 *$?300?000@00
Account u+be# 41### nce C#edit
Account u+be# 411## nce C#edit
Account u+be# 41"## nce C#edit
Account u+be# 41## nce C#edit
Account u+be# 41## nce C#edit
Account u+be# 711## nce C#edit &?100?000@00 &?100?000@00
Account u+be# 15## nce C#edit
PT. ANGKASA
UNADJUSTED TRIAL BALANCE Dece+be# 31? 2010 ACCOUNT NO.
ACCOUNT NAME
DEBET
1-1100
Cash In Bank
23&?&,&?2$0@00
1-1200
Petty Cash
1?2$0?000@00
1-1300
Accounts Receivable
&$,?00?000@00
1-100
Allo!ance "o# Doubt"ul Debt
1-1$00
%e#chandise Invento#y
&01?00?000@00
1-1&00
'to#e 'u((lies
10?*00?000@00
1-1*00
P#e(aid Insu#ance
1$?300?000@00
1-1,00
P#e(aid Rent
21?300?000@00
1-100
P#e(aid Inco+e )a. A#ticle 2$
1&?$00?000@00
1-101
A) In
?2,0?000@00
1-2100
ui(+ent at Cost
&3?300?000@00
1-2110
CREDIT
11?0?000@00
ui(+ent Accu+ De(
1&?$00?000@00
2-1100
Accounts Payable
,0&?0,0?000@00
2-1200
Acc#ued .(ense
2$?000@00
2-1300
Inco+e )a. Payable
$?000?000@00
PT. ANGKASA
M&$*0%- J$)*+% Dece+be# 2010
DATE
DOC. NO.
31
B%12-1
31
B%12-2
DESCRIPTION Cash in Bank
$?0*0?000@00
Bank 'e#vice Cha#ge
,-1200
2$0?000@00
Bank se+ka :oan
*-1100
'to#e 'u((lies .(ense Rent .(ense P#e(aid Rent Insu#ance .(ense P#e(aid Insu#ance Bad Debt .(ense Allo!ance "o# Doubt"ul Debt
B%12-3
DEBET
1-1100
'to#e 'u((lies
31
REF
De(#eciation .(ense
&-1200
$?,$0?000@00
1-1&00 &-1&00
2?$00?000@00
1-1,00 &-1$00
1?2$0?000@00
1-1*00 &-1300
21?$$?000@00
1-100 &-100
ui(+ent Acc De(
1-2110
>ages = 'ala#ies .(ense
&-1*00
Acc#ued .(ense
2-1200
)el( = lect#icity .(ense
&-1100
Acc#ued .(ense
2-1200
1?31,?*$0@00 3?$00?000@00 1?000?000@00
PT. ANGKASA
M&$*0%- J$)*+% Dece+be# 2010
DATE
DOC. NO.
DESCRIPTION
REF
DEBET
4,124,#.##
Page
CREDIT
$?320?000@00 $?,$0?000@00 2?$00?000@00 1?2$0?000@00 21?$$?000@00 1?31,?*$0@00 3?$00?000@00 1?000?000@00
Page
CREDIT
4,124,#.##
NO.
DESCRIPTION
1-1100 Cash In Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-100 Allo!ance "o# Doubt"ul Debt 1-1$00 %e#chandise Invento#y
TRIAL BALANCE DEBET CREDIT
ADJUSTING JO DEBET $?0*0?000@00
23&?&,&?2$0@00
-
1?2$0?000@00
-
-
&$,?00?000@00
-
-
-
11?0?000@00
-
&01?00?000@00
-
-
1-1&00 'to#e 'u((lies
10?*00?000@00
-
-
1-1*00 P#e(aid Insu#ance
1$?300?000@00
-
-
1-1,00 P#e(aid Rent
21?300?000@00
-
-
1-100 P#e(aid Inco+e )a. A#ticle 2$
1&?$00?000@00
-
1-101 A) In
?2,0?000@00
-
-
1-2100 ui(+ent at Cost
&3?300?000@00
-
-
1?$00?000@00
1-2110 ui(+ent Accu+ De(
-
1&?$00?000@00
-
2-1100 Accounts Payable
-
,0&?0,0?000@00
-
2-1200 Acc#ued .(ense
-
2$?000@00
-
2-1300 Inco+e )a. Payable
-
$?000?000@00
-
2-100 A) 9ut
-
10?,00?000@00
-
2-2100 Pe#+ata Bank :oan
-
2,$?000?000@00
-
3-1100 Paid /( Ca(ital
-
200?000?000@00
-
3-1200 Retained a#nings
-
1&$?2$0?000@00
-
3-1300 Dividend
PT. ANGKASA
ORKSHEET Dece+be# 31? 2010 RNAL ENTRIES ADJUSTED TRIAL BALANCE CREDIT DEBET CREDIT -
21?*$&?2$0@00
-
1?2$0?000@00
-
&$,?00?000@00
21?$$?000@00 -
32?$?000@00 &01?00?000@00
$?,$0?000@00
?,$0?000@00
1?2$0?000@00
1?0$0?000@00
2?$00?000@00
1,?,00?000@00
-
1,?000?000@00
-
?2,0?000@00
-
&3?300?000@00
1?31,?*$0@00
1*?,1,?*$0@00
-
,0&?0,0?000@00
?$00?000@00
?2$?000@00
2$?32?,00@00
30?32?,00@00
-
10?,00?000@00
-
2,$?000?000@00
-
200?000?000@00
-
1&$?2$0?000@00
-
$0?000?000@00
INCOME SUMMARY DEBET CREDIT
BALANCE SHEET DEBET CREDIT 21?*$&?2$0@00
-
1?2$0?000@00
-
&$,?00?000@00
-
-
32?$?000@00
&01?00?000@00
-
?,$0?000@00
-
1?0$0?000@00
-
1,?,00?000@00
-
1,?000?000@00
-
?2,0?000@00
-
&3?300?000@00
-
-
1*?,1,?*$0@00
-
,0&?0,0?000@00
-
?2$?000@00
-
30?32?,00@00
-
10?,00?000@00
-
2,$?000?000@00
-
200?000?000@00
-
1&$?2$0?000@00
$0?000?000@00
-
P)@ A
INCOME STATEMENT (9*$)9 5181282#1#
1/1/2010
'ales
R( 1?&01?300?000@00
'ales Retu#ns
R(
7$0?000?000@008
et 'ales
R(
1?$$1?300?000@00
Cost o"
R(
71?22$?$00?000@008
G*$ P*$(
R
52,##,###.##
O*%(0+ E@+ : Adve#tising .(ense
R(
?,*$?000@00
R(
?*00?000@00
'to#e 'u((lies .(ense
R(
10?&00?000@00
Bad Debt .(ense
R(
2?&*2?$00@00
De(#eciation .(ense
R(
1$?,2$?000@00
Insu#ance .(ense
R(
1$?$$0?000@00
Rent .(ense
R(
2$?,00?000@00
>ages = 'ala#ies
R(
3?,00?000@00
)ele(hone = lect#icity .(ense
P)@ A
EQUITY STATEMENT (9*$)9 5181282#1#
1/1/2010
Retained a#nings an 1? 2010
R
14,2#,###.##
R
4,5",7##.##
R
22,#",7##.##
A66: et Inco+e a"te# )a.
R(
13&?,3?*00@00
Dividen
R(
7$0?000?000@008
Retained #anings Dec 31? 2010
P)@ A
BALANCE SHEET % $? 5181282#1# ASSETS
LIABILITIES EQUITIES
C)**+( A( :
C)**+( L0%30-0(0 :
Cash in Bank
R(
21?*$&?2$0@00 Accounts Payable
R(
,0&?0,0?000@
Petty Cash
R(
1?2$0?000@00 Acc#ued .(ense
R(
?2$?000@
Accounts Receivable
R(
&$,?00?000@00 Inco+e )a. Payable
R(
30?32?,00@
Allo!ance "o# Doubt"ul Debt
R(
732?$?000@008 A) 9ut
R(
10?,00?000@
%e#chandise Invento#y
R(
&01?00?000@00
R !"4,757,##.
'to#e 'u((lies
R(
?,$0?000@00
P#e(aid Insu#ance
R(
1?0$0?000@00 L$+ T*& L0%30-0(0 :
P#e(aid Rent
R(
1,?,00?000@00 Pe#+ata Bank :oan
P#e(aid Inco+e )a. A#ticle 2$
R(
1,?000?000@00
A) In
R(
?2,0?000@00
R(
2,$?000?000@
TOTAL ASSETS
TOTAL LIABILITIESEQUITIES
00 00 00 00 #
00
P)@ A
STATEMENT OF CASHFLO (9*$)9 5181282#1#
1/1/2010
CASH FLOS FROM OPERATING ACTIVITIES: et Inco+e
R( 13&?,3?*00@00
Adjusments to reconcile net income to net cash provided by operating activities : /ncollectible .(ense;BAD DB) EP'
R(
,?23&?2$0@00
De(#eciation .(ense
R(
1$?,2$?000@00
Accounts Receivable
R(71&?*2$?000@008
%e#chandise Invento#y
R( 7&0?10?000@008
'to#e 'u((lies
R(
7,$?000@008
P#e(aid Insu#ance
R(
71?0$?000@008
P#e(aid Rent
R(
71?,,0?000@008
P#e(aid Inco+e )a. A#ticle 2$
R(
7?$00?000@008
A) In
R( 72?,20?000@008
PT. ANGKASA
M&$*0%- J$)*+%Dece+be# 2010
DATE 31
DOC. NO.
DESCRIPTION
DEBET
'ales
-1100
1?&01?300?000@00
Inte#est Revenue
*-1100
11?20?000@00
Inco+e 'u++a#y 31
REF
Inco+e 'u++a#y
3-100 3-100
Cost o"
$-1100
'ales Retu#n
-1200
Adve#tising .(ense
&-1000
)ele(hone = lect#icity .(ense
&-1100
'to#e 'u((lies .(ense
&-1200
Bad Debt .(ense
&-1300
De(#eciation .(ense
&-100
Insu#ance .(ense
&-1$00
Rent .(ense
&-1&00
>ages = 'ala#ies
&-1*00
9the# 9(e#ating .(ense
&-1,00
Inte#est .(ense
,-1100
Bank 'e#vice Cha#ge
,-1200
1?*$?,,$?300@00
Page
CREDIT
1?&12?*20?000@00 1?22$?$00?000@00 $0?000?000@00 ?,*$?000@00 ?*00?000@00 10?&00?000@00 2?&*2?$00@00 1$?,2$?000@00 1$?$$0?000@00 2$?,00?000@00 3?,00?000@00 ?,00?000@00 12?,0?000@00 &?,$0?000@00
PT. ANGKASA
POST CLOSING TRIAL BALANCE Dece+be# 31? 2010 ACCOUNT NO.
ACCOUNT NAME
DEBET
CREDIT
1-1100
Cash In Bank
21?*$&?2$0@00
1-1200
Petty Cash
1-1300
Accounts Receivable
1-100
Allo!ance "o# Doubt"ul Debt
1-1$00
%e#chandise Invento#y
1-1&00
'to#e 'u((lies
1-1*00
P#e(aid Insu#ance
1?0$0?000@00
1-1,00
P#e(aid Rent
1,?,00?000@00
1-100
P#e(aid Inco+e )a. A#ticle 2$
1,?000?000@00
1-101
A) In
?2,0?000@00
1-2100
ui(+ent at Cost
&3?300?000@00
1-2110
ui(+ent Accu+ De(
2-1100
Accounts Payable
,0&?0,0?000@00
2-1200
Acc#ued .(ense
?2$?000@00
1?2$0?000@00 &$,?00?000@00 32?$?000@00 &01?00?000@00 ?,$0?000@00
1*?,1,?*$0@00
PT. ANGKASA NO.
ACCOUNT
1-1100 Cash In Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-100 Allo!ance "o# Doubt"ul Debt 1-1$00 %e#chandise Invento#y 1-1&00 'to#e 'u((lies 1-1*00 P#e(aid Insu#ance 1-1,00 P#e(aid Rent 1-100 P#e(aid Inco+e )a. A#ticle 2$ 1-101 A) In 1-2100 ui(+ent at Cost 1-2110 ui(+ent Accu+ De( 2-1100 Accounts Payable 2-1200 Acc#ued .(ense 2-1300 Inco+e )a. Payable 2-100 A) 9ut 2-2100 Pe#+ata Bank :oan 3-1100 Paid /( Ca(ital 3-1200 Retained a#nings 3-1300 Dividend 3-100 Inco+e 'u++a#y -1100 'ales -1200 'ales Retu#n $-1100 Cost o"
UNADJUSTED TRIAL BALANCE D&3* 51, 2#1# DEBET CREDIT 23&?&,&?2$0@00 1?2$0?000@00 &$,?00?000@00 &01?00?000@00 10?*00?000@00 1$?300?000@00 21?300?000@00 1&?$00?000@00 ?2,0?000@00 &3?300?000@00 $0?000?000@00 $0?000?000@00 1?22$?$00?000@00 ?,*$?000@00 ,?*00?000@00 ?*$0?000@00 3?21*?$00@00 1?$0&?2$0@00 1?300?000@00 23?300?000@00
11?0?000@00 1&?$00?000@00 ,0&?0,0?000@00 2$?000@00 $?000?000@00 10?,00?000@00 2,$?000?000@00 200?000?000@00 1&$?2$0?000@00 1?&01?300?000@00 -
BALANCE SHEET D&3* 51, 2##! DEBET CREDIT 21&?*&&?3&2@$, 12?,2$?000@00 ?1*$?000@00 2?*0,?*$0@00 $1?2&0?000@00 ?3&$?000@00 12?&$?000@00 1&?20?000@00 13?$00?000@00 *?&0?000@00 &3?300?000@00 1?3?*$0@00 *&?,1$?112@$, 3?&3?*$0@00 22?1$$?000@00 *,?&00?000@00 **?000?000@00 200?000?000@00 1&$?2$0?000@00
PT. ANGKASA NO.
ACCOUNT
&-1*00 >ages = 'ala#ies .(ense &-1,00 9the# 9(e#ating .(ense *-1100 Inte#est Revenue ,-1100 Inte#est .(ense ,-1200 Bank 'e#vice Cha#ge ,-1300 Inco+e )a. .(ense
UNADJUSTED TRIAL BALANCE D&3* 51, 2#1# DEBET CREDIT 3&?300?000@00 ?,00?000@00 12?,0?000@00 &?&00?000@00 -
&?100?000@00 -
5,2#1,!",###.##
5,2#1,!",###.##
BALANCE SHEET D&3* 51, 2##! DEBET CREDIT
1,"#,214,542.
1,"#,214,542.