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PT. GITA SAILENDRA TRIAL BALANCE NOVEMBER, NOVEMBER, 30 2016 (in Rp) ACCT. NO
ACCOUNT TITLE
1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-31 -310 1-320 1-321 1-33 -330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-135 2-210 3-110 3-120
Cash i n Bank- Bank BNI Pe tty Cash Accounts Re ce i vabl e Al l owance of Doubtful De bt Merchandi se Inventory Of fi ce Suppl i e s Pre pai d Insurance Pre pai d Re nt V AT ( Val ue Adde d Tax ) Re ce i vabl e V AT ( Val ue Adde d Tax ) In Pre pai d Income Tax Arti cl e 25 Inve stme nt Land Bui l di ngs Acc. Depreciation – Buildings Veh Vehicle icle Acc. Depreciation – Vehicle Equi pme nt Acc. De pre ci ati on - Equi pme nt Accounts Payabl e Accrue d Ex pe nse V AT ( Val ue Adde d Tax ) Payabl e V AT ( Val ue Adde d Tax ) Out Income Tax Arti cl e 21 Payabl e Income Tax Arti cl e 23 Payabl e Income Tax Arti cl e 25/29 Payabl e Di vi de nd Payabl e Bank Jate ng, Loan Stock Capi tal Di vi de nd
3-130 3-140 4-110 4-120 4-130 5-110 6-110 6-120 6-131 6-140 6-15 -151 6-160 6-170 6-180 6-190 6-200 8-110 8-140 8-150 8-160 8-170
Re tai ne d Earni ngs Income Summary Sal e s Sal e s Di scount Sal e s Re turn and Al l owance Cost of Me rchandi se Sol d Uti l i ti e s Ex pe nse Of fi ce Suppl i e s Ex pe nse Doubtf ul De bts Ex pe nse Spoi l age Ex pe nse Depr eprecia eciati tion on Expens xpense e Insurance Ex pe nse Re nt Ex pe nse Wage s and Sal ari e s Adve rti si ng Ex pe nse Othe rs Ope rati ng Ex pe nse Inte re st Income Fre i ghts Col l e cte d Late Fee s Col l e cte d Di vi de nd Income Gai n ( l oss) on Sal e of Fi x e d Asse ts
DEBIT
CREDIT
620.045.814 8.125.000 1.001.110.000
1 2 3
96.240.400 563.040.000 9.642.500 3.120.000 6.500.000 78.904.000 108.631.600 986.425.000 1.50 .500.00 .000.00 .000 750.000.000
4 5 6 7 8 9 10 11 12 13 14
137.500.000 279.00 .000.00 .000
15 16
104.625.000 154.200.000
17 18
30.840.000 867.944.000 40.200.000 12.106.000 91.010.000 1.849.000 9.875.600 256.840.000 1.830.000.000 -
19
1.416.065.642 11.245.860.000
33
179.933.760 263.200.000 8.679.240.000 35.420.000 249.874.000 23.920.000 66.34 .343.75 .750 34.320.000 71.500.000 406.780.000 15.720.000 26.540.750
22 23 24 25 26 27 28 29 30 31 32
34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
11.375.260 -
49 50 51 52 53
PT. GITA SAILENDRA PURCHASES JOURNAL December 2016 (In Rp.) Page: DEBIT Date
Doc. No.
1
DEC 2 FRU 02/12
2 3 4
Description
Post Ref.
CREDIT OTHERS
Merchandise
VAT - In
Inventoy
PJ 1
Acc. No
OTHERS
Accounts
Amount
Payable
Amount
Acc. No
PT. MEGA AIRA
440.352.000
44.035.200
484.387.200
1
16 FPS 16/12
PT. PUSPA SAKURA
476.784.000
47.678.400
524.462.400
2
22 FAR 22/12
PT. ANGKASA RAYA
433.576.000 43.357.600
476.933.600
3
30 FMA 30/12
PT. MEGA AIRA
562.496.000
618.745.600
4
56.249.600
5
5
TOTAL
6
1.913.208.000
191.320.800
Date
2.104.528.800
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
.....................
Acc. No
.................. ...
: ............
CREDIT
Amount
Acc. No
Amount
1- 150 1-191
1. 913.208.000 191.320.800
2- 110
2.104.528. 800
Total
2.104.528.800
Total
2.104.528.800
2
PT. GITA SAILENDRA SALES JOURNAL December 2016 (In Rp.) Page: Date
Doc. No.
Description
Post Ref.
DEBI T Accounts Receivable
SJ 1
C REDI T OTHERS
Cost of Merchandise Sold Acc. No.
Sales
Amount
VAT- Out
OTHERS
Merchandise Inventory
Acc. No.
Amount
2 F-GS-02/12
CV. KARYA ABADI
572.660.000
416.480.000
520.600.000
52.060.000
416.480.000
1
2
12 F-GS-12/12
CV. SENA DINAMIKA
636.944.000
445.568.000
579.040.000
57.904.000
445.568.000
2
3
21 F-GS-21/12
CV. PURNA WAHANA
575.113.000
418.264.000
522.830.000
52.283.000
418.264.000
3
4
28 F-GS-28/12
CV. KARYA ABADI
613.030.000
490.424.000
557.300.000
55.730.000
490.424.000
1
DEC
4
5 6
5
TOTAL
2.397.747.000
1.770.736.000
2.179.770.000
Date
217.977.000
1.770.736.000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
..................... ................ .....
CREDIT
Acc. No
Amount
Acc. No
Amount
1-130
2.397.747.000
1-150
1.770.736.000
5-110
1.770.736.000
2- 131
217. 977. 000
4-110
2.179.770.000
TOTAL
4.168.483.000
TOTAL
4.168.483.000
3
PT. GITA SAILENDRA SALES JOURNAL December 2016 (In Rp.) Page: Date
Doc. No.
Description
DEBI T
Post Ref.
Accounts
OTHERS
Cost of
Receivable
SJ 1
C REDI T
Merchandise Sold Acc. No.
Sales
Amount
OTHERS
Merchandise
VAT- Out
Inventory
Amount
Acc. No.
2 F-GS-02/12
CV. KARYA ABADI
572.660.000
416.480.000
520.600.000
52.060.000
416.480.000
1
2
12 F-GS-12/12
CV. SENA DINAMIKA
636.944.000
445.568.000
579.040.000
57.904.000
445.568.000
2
3
21 F-GS-21/12
CV. PURNA WAHANA
575.113.000
418.264.000
522.830.000
52.283.000
418.264.000
3
4
28 F-GS-28/12
CV. KARYA ABADI
613.030.000
490.424.000
557.300.000
55.730.000
490.424.000
1
DEC
4
5
5
TOTAL
6
2.397.747.000
1.770.736.000
2.179.770.000
Date
217.977.000
1.770.736.000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............
.....................
Posted by
................ .....
: ............
CREDIT
Acc. No
Amount
Acc. No
Amount
1-130
2.397.747.000
1-150
1.770.736.000
5-110
1.770.736.000
2- 131
217. 977. 000
4-110
2.179.770.000
TOTAL
4.168.483.000
TOTAL
4.168.483.000
3
PT. GITA SAILENDRA CASH RECEIPTS JOURNAL December 2016 (In Rp.) Page: DEBIT Date
Doc. No.
Description
Post Ref.
OTHERS Cash In Bank
Acc. No
Amount
CV KARYA ABADI
289.520.000
289.520.000
10 BKM 12/02
CV. PURNA WAHANA
347.820.000
347.820.000
3
10 BKM 12/03 18 BKM 12/03 28 BKM 12/04
PT. KIRANA ARTA CV. SENA DINAMIKA CV. PURNAWAHANA
40.780.000 363.770.000 200.000.000
4 5
DEC
4 BKM 12/01
Accounts Receivable
2
1
CRJ 1
CRE DIT OTHERS Acc. No
Amount 1 2
8-160
40.780.000
4
1.201.110.000
40.780.000 7
5
6 7
3
363.770.000 200.000.000
6
TOTAL
1.241.890.000
Date
-
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
:
............
..................... ................ .....
Acc. No
Amount
CREDIT Acc. No
Amount
1-110
1.241.890.000
1- 130 8-160
1. 201. 110. 000 40.780.000
TOTAL
1. 241. 890. 000
TOTA L
1. 241. 890. 000
4
PT. GITA SAILENDRA CASH RECEIPTS JOURNAL December 2016 (In Rp.) Page: DEBIT Date
Doc. No.
Description
Post Ref.
CRE DIT OTHERS
Cash In Bank
Acc.
CV KARYA ABADI
289.520.000
289.520.000
2
10 BKM 12/02
CV. PURNA WAHANA
347.820.000
347.820.000
3
10 BKM 12/03 18 BKM 12/03 28 BKM 12/04
PT. KIRANA ARTA CV. SENA DINAMIKA CV. PURNAWAHANA
40.780.000 363.770.000 200.000.000
DEC
4 5
4 BKM 12/01
Accounts Receivable
Amount
No 1
CRJ 1 OTHERS Amount
Acc. No
1 2
8-160
40.780.000
363.770.000 200.000.000
3 4 5
6
6
TOTAL
7
1.241.890.000
Date
-
1.201.110.000
40.780.000 7
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
:
.....................
Acc. No
Amount
Acc. No
Amount
1-110
1.241.890.000
1- 130 8-160
1. 201. 110. 000 40.780.000
TOTAL
1. 241. 890. 000
TOTA L
1. 241. 890. 000
................ .....
............
CREDIT
4
PT. GITA SAILENDRA CASH PAYMENTS JOURNAL December 2016 (In Rp.) Page: DE B IT Date
1
DEC
Doc. No.
Description
Post Ref.
Payable
1 BKK 12/01 Pembayaran Gaji
2
4 BKK 12/02 Sewa Peralatan
3
7 BKK 12/03 PT. Angkasa Raya
4
9 BKK 12/04 Bank Persepsi
OTHERS
Accounts Acc. No
OTHERS
Amount
2-120
36.980.000
1-180
76.800.000
272.360.000 12.106.000
5
2-132
1.849.000
6
2-134
9.875.600
1-330
18.250.000
11 BKK 12/05 PT. PUSPA SAKURA
8
15 BKK 12-06 PT. SOLO MOTOR
9
18 BKK 12/07 MEGA AIRA
10
Cash In Bank
5-110
5.447.200
23.830.600
274.032.000 18.250.000
321.552.000
21 B KK 12/08 BANK JATIM
Amount
76.800.000 266.912.800
274.032.000
321.552.000 2-210 9-110
11
Acc. No
36.980.000
2-130
7
CPJ 1
CRE D IT
11.875.400 1.979.808
13.855.208
169.715.808
1.032.212.608
12 13 14
TOTAL
867.944.000
Date
RECAPITULATION
Signature DEBIT
Prepared by :
............
Posted by
............
:
..................... ................ .....
Acc. No
1-180 1-330 2-110 2-120 2-130 2-132 2-134 2-210 9-110 TOTAL
CREDIT
Amount
Acc. No
76.800.000 18.250.000 867.944.000 36.980.000 12.106.000 1.849.000 9.875.600 11.875.400 1.979.808
1- 110 5-110
1. 032. 212. 608 5.447.200
Amount
1.037.659.808
TOTAL
1.037.659.808
5
PT. GITA SAILENDRA CASH PAYMENTS JOURNAL December 2016 (In Rp.) Page: DE B IT Date
1
Doc. No.
Description
Post Ref.
OTHERS
Accounts Payable
Acc. No
1 BKK 12/01 Pembayaran Gaji
DEC
2
4 BKK 12/02 Sewa Peralatan
3
7 BKK 12/03 PT. Angkasa Raya
4
9 BKK 12/04 Bank Persepsi
OTHERS Cash In Bank
Amount
2-120
36.980.000
1-180
76.800.000
272.360.000 12.106.000
5
2-132
1.849.000
6
2-134
9.875.600
1-330
18.250.000
11 BKK 12/05 PT. PUSPA SAKURA
8
15 BKK 12-06 PT. SOLO MOTOR
9
18 BKK 12/07 MEGA AIRA
10
76.800.000 266.912.800
5.447.200
274.032.000 18.250.000
321.552.000
21 B KK 12/08 BANK JATIM
5-110
23.830.600
274.032.000
321.552.000 2-210 9-110
11
Amount
Acc. No
36.980.000
2-130
7
CPJ 1
CRE D IT
11.875.400 1.979.808
13.855.208
169.715.808
1.032.212.608
12 13
TOTAL
14
867.944.000
Date
RECAPITULATION
Signature DEBIT
Prepared by :
............
Posted by
............
:
.....................
Acc. No
1-180 1-330 2-110 2-120 2-130 2-132 2-134 2-210 9-110
................ .....
Acc. No
76.800.000 18.250.000 867.944.000 36.980.000 12.106.000 1.849.000 9.875.600 11.875.400 1.979.808
1- 110 5-110
1. 032. 212. 608 5.447.200
1.037.659.808
TOTAL
1.037.659.808
TOTAL
CREDIT
Amount
Amount
5
PT. GITA SAILENDRA PETTY CASH JOURNAL December 2016 (In Rp.) Page: DEBET Date
Doc. No.
Description
Post Ref.
CREDIT Acc. No.
Account Name
PCJ 1
Amount
Petty Cash
1 DEC
1 VKK 12/01 K onsumsi Rapat
Others Operating Expense
6-200
475.000
475.000
1
2
4 VKK 12/02 Beban Iklan
Advertising expense
6-190
750.000
750.000
2
3
8 VKK 12/03 Biaya Utilitas
Accrued expense
2-120
3.220.000
3.220.000
3
4
9 VKK 12/04 CV. Melati
Others Operating Expense
6-200
725.000
725.000
4
5
14 VKK 12/05 Karang Taruna
Office Supplies
1-160
500.000
500.000
5
6
17 VKK 12/06 R M Moro Seneng
Others Operating Expense
6-200
256.800
256.800
6
7
21 VKK 12/07 Iuran Keamanan
Others Operating Expense
6-200
250.000
250.000
7
8
21 VKK 12/07 Perjalanan Dinas
Others Operating Expense
6-200
1.250.000
1.250.000
8
9
21 VKK 12/08 CV Prima Abadi
Others Operating Expense
6-200
198.500
198.500
9
21 V KK 12/08 Konsumsi
Others Operating Expense
6-200
256.000
256.000
10
7.881.300
7.881.300
10 11
11
TOTAL
12
Date
..................
Posted by
...................
:
............
RECAPITULATION
Signature
Prepared by : ............
12
CREDIT
DEBET
Acc. No
Amount
1-160
500.000
2-120
3.220.000
6-190
750.000
6-200
3.411.300
TOTAL
7.881.300
Acc. No
Amount
1-120
7.881.300
TOTAL
7.881.300
6
PT. GITA SAILENDRA PETTY CASH JOURNAL December 2016 (In Rp.) Page: DEBET Date
Doc. No.
Post Ref.
Description
CREDIT Acc. No.
Account Name
PCJ 1
Amount
Petty Cash
1 DEC
1 VKK 12/01 K onsumsi Rapat
Others Operating Expense
6-200
475.000
475.000
1
2
4 VKK 12/02 Beban Iklan
Advertising expense
6-190
750.000
750.000
2
3
8 VKK 12/03 Biaya Utilitas
Accrued expense
2-120
3.220.000
3.220.000
3
4
9 VKK 12/04 CV. Melati
Others Operating Expense
6-200
725.000
725.000
4
5
14 VKK 12/05 Karang Taruna
Office Supplies
1-160
500.000
500.000
5
6
17 VKK 12/06 R M Moro Seneng
Others Operating Expense
6-200
256.800
256.800
6
7
21 VKK 12/07 Iuran Keamanan
Others Operating Expense
6-200
250.000
250.000
7
8
21 VKK 12/07 Perjalanan Dinas
Others Operating Expense
6-200
1.250.000
1.250.000
8
9
21 VKK 12/08 CV Prima Abadi
Others Operating Expense
6-200
198.500
198.500
9
21 V KK 12/08 Konsumsi
Others Operating Expense
6-200
256.000
256.000
10
7.881.300
7.881.300
10 11
11
TOTAL
12
Date
RECAPITULATION
Signature
Prepared by : ............
..................
Posted by
...................
:
............
12
CREDIT
DEBET
Acc. No
Amount
1-160
500.000
2-120
3.220.000
6-190
750.000
6-200
3.411.300
TOTAL
7.881.300
Acc. No
Amount
1-120
7.881.300
TOTAL
7.881.300
6
PT. GITA SAILEND RA GENERAL JOURNAL December 2016 (in Rp.) Page: GJ 1 DATE 1
DEC
DESCRIPTION
DOC. NO
3 NK-GS-12-1
2 3
POST. REF
DEBIT
Sales Return and Allowance
37.600.000
1
VAT (Value Added Tax) Out
3.760.000
2
Accounts Receivable
4
(Retur penjualan ke CV KA RYA ABADI)
5
Mechandis e Inve ntory
6
CREDIT
41.360.000
4 5
30.080.000
Cost of Merchandise Sold
30.080.000
7 8
17 NK-PS-17-12
Accounts Payable Vat (Value Added Tax) In
10
Mechandi se Inve ntory
11
8
28.943.200 2.631.200
9
26.312.000
10 11
(Retur pembel ian ke PT. PUSPA SAKURA)
12
14 15 16
6 7
9
13
3
12
23 M-12/01
Cash In Bank Dividen d Income (Koreksi kesalahan)
13
6.300.000 6.300.000
14 15 16
PT. GITA SAILEND RA GENERAL JOURNAL December 2016 (in Rp.) Page: GJ 1 DATE 1
DEC
POST. REF
DESCRIPTION
DOC. NO
3 NK-GS-12-1
2
DEBIT
CREDIT
Sales Return and Allowance
37.600.000
1
VAT (Value Added Tax) Out
3.760.000
2
3
Accounts Receivable
41.360.000
4
(Retur penjualan ke CV KA RYA ABADI)
5
Mechandis e Inve ntory
6
4 5
30.080.000
Cost of Merchandise Sold
30.080.000
7 8
17 NK-PS-17-12
Accounts Payable
10
Mechandi se Inve ntory
11
8
28.943.200
Vat (Value Added Tax) In
2.631.200
9
26.312.000
10 11
(Retur pembel ian ke PT. PUSPA SAKURA)
12
12
23 M-12/01
Cash In Bank
14
13
6.300.000
Dividen d Income
15
6.300.000
16
22 M 12/02
Dividend
18
17
305.000.000
Dividen d Payable
19
305.000.000
18 19
(Utang div ide nd 61.000 lbr @ 5.000)
20 21
14 15
(Koreksi kesalahan)
16 17
6 7
9
13
3
20
29 M 12/03
Depreciation expense
21
2.906.250
22
Acc.Depreciation - Vihacle
23
(Penyusu tan bulan Des 2015)
2.906.250
22 23
24
24
25
Cash in Bank
150.000.000
25
26
Acc.Depreciation - Vihacle
107.531.250
26
27
Gain(Loss) On Sales of Fixe d Asset
21.468.750
27
28
Vihacle
279.000.000
28
29
29
30
30
31
31
32
32
TOTAL RECAPITULATION DEBIT
CREDIT
Acc. No
Amount
Acc. No
1-110 1-150 1-331 2-110 2-131 3-120 4-130 6-150
156.300.000
1-130 1-150 1-191 1-330 1-331 2-135 8-160 5-110
30.080.000 107.531.250 28.943.200 3.760.000 305.000.000 37.600.000 2.906.250
693.589.450
693.589.450
Date Prepared by : ............
Signature .....................
Posted by
.....................
Amount
41.360.000 26.312.000 2.631.200 279.000.000 2.906.250 305.000.000 6.300.000 30.080.000
: ............
PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No Product Location
Date 1
: : :
Post Ref.
GS-A48SCY Sharp 5 PK store basement Purchased Unit Cost
Units
Total
Units
Sold Unit Cost
Total
DEC
2 3 5
2 3 4
12 -1 10
18.656.000
16.960.000 16.960.000
203.520.000 (16.960.000)
186.560.000
5
12
6 7
16 21 22 28 30
8 9 10 11 12
13
18.656.000
4 8
16.960.000 18.656.000
67.840.000 149.248.000
11
18.656.000
205.216.000
242.528.000
9
18.656.000
167.904.000
14
18.656.000
261.184.000
10
18.656.000
Balance Unit Cost
Units
186.560.000
15 3 4 4 10
16.960.000 16.960.000 16.960.000 16.960.000 18.656.000
2 15 4 13 3 17
18.656.000 18.656.000 18.656.000 18.656.000 18.656.000 18.656.000
Total
254.400.000 50.880.000 67.840.000 67.840.000 186.560.000 37.312.000 279.840.000 74.624.000 242.528.000 55.968.000 317.152.000
1 2 3 4 5 6 7 8 9 10 11 12
13
13
14
14
Date
Signature
Prepared by : ............ Posted by
:
..................... .....................
............
8
PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No
:
GS-A36SCY
Product
:
Sharp 3 PK
Location
:
store basement
Units
Unit Cost
Post Date 1 2
Ref.
Purchased
Sold Total
Balance
Unit Cost
Total
Units
DEC
2
3 4
Units
5
11
14.432.000
7
13.120.000
157.440.000
1
13.120.000
104.960.000
4
13.120.000
52.480.000
2
-1
13.120.000
(13.120.000)
5
13.120.000
65.600.000
3
5
13.120.000
65.600.000
4
11
14.432.000
158.752.000
5
-
6
158.752.000
12
Total
12 8
5 6
Unit Cost
5
13.120.000
5
14.432.000
65.600.000
72.160.000
6
14.432.000
86.592.000
7
8
16
8
14.432.000
115.456.000
14
14.432.000
202.048.000
8
9
17
-1
14.432.000
(14.432.000)
13
14.432.000
187.616.000
9
10
21
4
14.432.000
57.728.000 10
11
22
15
14.432.000
216.480.000 11
12
28
3
14.432.000
43.296.000 12
13
30
14
14.432.000
202.048.000 13
11 11
14.432.000 14.432.000
9
14.432.000
129.888.000
12
14.432.000
173.184.000
158.752.000 158.752.000
14
14
15
15 Date Prepared by : ............ Posted by
:
............
Signature ..................... .................. ...
9
PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No
:
GS-A36SCY
Product
:
Sharp 3 PK
Location
:
store basement
Units
Unit Cost
Post Date 1
Ref.
Purchased
Sold Total
Units
Balance
Unit Cost
Total
Units
DEC
2
2 3
5
4
11
14.432.000
7
13.120.000
157.440.000
1
13.120.000
104.960.000
4
13.120.000
52.480.000
2
-1
13.120.000
(13.120.000)
5
13.120.000
65.600.000
3
5
13.120.000
65.600.000
4
11
14.432.000
158.752.000
5
-
6
158.752.000
12
Total
12 8
5 6
Unit Cost
5
13.120.000
5
14.432.000
65.600.000
72.160.000
6
14.432.000
86.592.000
7
8
16
8
14.432.000
115.456.000
14
14.432.000
202.048.000
8
9
17
-1
14.432.000
(14.432.000)
13
14.432.000
187.616.000
9
10
21
4
14.432.000
57.728.000 10
11
22
15
14.432.000
216.480.000 11
12
28
3
14.432.000
43.296.000 12
13
30
14
14.432.000
202.048.000 13
11 11
14.432.000 14.432.000
9
14.432.000
129.888.000
12
14.432.000
173.184.000
158.752.000 158.752.000
14
14
15
15 Date Prepared by : ............ Posted by
:
............
Signature ..................... .................. ...
9
PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No
:
GS-A24SCY
Product Location
: :
Sharp 2 PK store basement
Units
Unit Cost
Date 1
Post Ref.
Purchased
Sold Total
Units
Unit Cost
Balance Total
Units
DEC
2
2
3
5
10 8
11.880.000
10.800.000
108.000.000
95.040.000
4 5
12
6
4
10.800.000
43.200.000
4
11.880.000
47.520.000
Unit Cost
Total
14
10.800.000
151.200.000
1
4
10.800.000
43.200.000
2
4 8
10.800.000 11.880.000
43.200.000 95.040.000
3
4
11.880.000
47.520.000
6
4 5
7
16
10
11.880.000
118.800.000
14
11.880.000
166.320.000
7
8
(1)
11.880.000
(11.880.000)
13 6
11.880.000 11.880.000
154.440.000 71.280.000
8
9
17 21
10
22
9
11.880.000
106.920.000
15
11.880.000
11
28
4
11.880.000
178.200.000 10 47.520.000 11
12
30
12
11.880.000
142.560.000
16
11.880.000
190.080.000 12
7 11
11.880.000 11.880.000
83.160.000 130.680.000
9
13
13
14
14
Date Prepared by : ............ Posted by
:
............
Signature ..................... .....................
10
PT. GITA SAILENDRA INVENTORY CARD December 2016 (in Rp.) No
:
GS-A24SCY
Product Location
: :
Sharp 2 PK store basement
Units
Unit Cost
Date 1
Post Ref.
Purchased
Sold Total
Units
Balance
Unit Cost
Total
Units
DEC
2
2
3
5
10 8
11.880.000
10.800.000
108.000.000
95.040.000
4 5
12
6
4
10.800.000
43.200.000
4
11.880.000
47.520.000
Unit Cost
Total
14
10.800.000
151.200.000
1
4
10.800.000
43.200.000
2
4 8
10.800.000 11.880.000
43.200.000 95.040.000
3
4
11.880.000
47.520.000
6
4 5
7
16
10
11.880.000
118.800.000
14
11.880.000
166.320.000
7
8
(1)
11.880.000
(11.880.000)
13 6
11.880.000 11.880.000
154.440.000 71.280.000
8
9
17 21
10
22
9
11.880.000
106.920.000
15
11.880.000
11
28
4
11.880.000
178.200.000 10 47.520.000 11
12
30
12
11.880.000
142.560.000
16
11.880.000
190.080.000 12
7
11.880.000
11
83.160.000
11.880.000
130.680.000
9
13
13
14
14
Date
Signature
Prepared by : ............ Posted by
:
..................... .....................
............
10
PT. GITA SAILENDRA ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Cu st omer : CV. K AR YA A BA DI DATE
Dec
1 31 31 31 31
POST.
DESCRIPTION
1 31 31
1 31 31 31
DEBIT
CREDIT
862.180.000 1.475.210.000 1.185.690.000 1.144.330.000
Code :
DEBIT
REF.
CREDIT
CUS-02
BALANCE DEBIT
CREDIT
363.770.000
Balance SJ 1 CRJ 1
636.944.000 363.770.000
DESCRIPTION
Balance SJ 1 CRJ 1 CRJ 1
289.520.000 41.360.000
CV. SENA DINAMIKA POST.
Customer :
Dec
572.660.000 613.030.000
DESCRIPTION
DATE
CREDIT
CUS -01
BALANCE
289.520.000
Customer :
Dec
DEBIT
REF.
Balance SJ 1 SJ 1 CRJ 1 GJ 1
DATE
Co de :
CV. PURNA WAHANA POST.
Code :
DEBIT
REF.
1.000.714.000 636.944.000
CREDIT
575.113.000
347.820.000 200.000.000
CUS-03
BALANCE DEBIT
CREDIT
347.820.000 922.933.000 575.113.000 375.113.000
11
PT. GITA SAILENDRA ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Cu st omer : CV. K AR YA A BA DI DATE
Dec
1 31 31 31 31
POST.
DESCRIPTION
1 31 31
1 31 31 31
DEBIT
CREDIT
289.520.000 41.360.000
862.180.000 1.475.210.000 1.185.690.000 1.144.330.000
CV. SENA DINAMIKA POST.
Code :
DEBIT
REF.
CREDIT
CUS-02
BALANCE DEBIT
CREDIT
363.770.000
Balance SJ 1 CRJ 1
636.944.000 363.770.000
Customer :
Dec
572.660.000 613.030.000
DESCRIPTION
DATE
CREDIT
CUS -01
BALANCE
289.520.000
Customer :
Dec
DEBIT
REF.
Balance SJ 1 SJ 1 CRJ 1 GJ 1
DATE
Co de :
CV. PURNA WAHANA POST.
DESCRIPTION
1.000.714.000 636.944.000
DEBIT
REF.
Balance SJ 1 CRJ 1 CRJ 1
Code :
CREDIT
575.113.000
347.820.000 200.000.000
CUS-03
BALANCE DEBIT
CREDIT
347.820.000 922.933.000 575.113.000 375.113.000
11
PT. GITA SAILENDRA ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Supplier : P T. MEGA AIRA DATE
D ec
1 31 31 31
POST. REF.
DESCRIPTION
B al anc e PJ 1 PJ 1 CPJ 1
D ec 1 31 31 31
PT. PUSPA SAKURA POST. REF.
B al anc e PJ 1 CPJ 1 GJ 1
DEBIT
Code : CREDIT
SUP-02
BALANCE DEBIT
CREDIT
274. 032. 000 798.494.400 524.462.400 495.519.200
524.462.400
DESCRIPTION
B al anc e PJ 1 CPJ 1
CREDIT
321. 552. 000 805.939.200 1.424.684.800 1.103.132.800
274.032.000 28.943.200 Supplier :
D ec 1 31 31
DEBIT
321.552.000
DESCRIPTION
DATE
CREDIT
SUP -01
BALANCE
484.387.200 618.745.600
Supplier : DATE
DEBIT
Code :
PT. ANGKASA RAYA POST. REF.
DEBIT
Code : CREDIT
SUP-03
BALANCE DEBIT
CREDIT
272. 360. 000 749.293.600 476.933.600
476.933.600 272.360.000
Date Prepared by : ............
Signature .....................
12
PT. GITA SAILENDRA ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2016 (in Rp.) Supplier : P T. MEGA AIRA DATE
D ec
POST. REF.
DESCRIPTION
1 31 31 31
DEBIT
B al anc e PJ 1 PJ 1 CPJ 1
PT. PUSPA SAKURA POST. REF.
B al anc e PJ 1 CPJ 1 GJ 1
DEBIT
Code : CREDIT
SUP-02
BALANCE DEBIT
CREDIT
274. 032. 000 798.494.400 524.462.400 495.519.200
524.462.400
DESCRIPTION
D ec 1 31 31
CREDIT
321. 552. 000 805.939.200 1.424.684.800 1.103.132.800
274.032.000 28.943.200 Supplier :
DATE
DEBIT
321.552.000
DESCRIPTION
D ec 1 31 31 31
CREDIT
SUP -01
BALANCE
484.387.200 618.745.600
Supplier : DATE
Code :
PT. ANGKASA RAYA POST. REF.
B al anc e PJ 1 CPJ 1
DEBIT
Code : CREDIT
SUP-03
BALANCE DEBIT
CREDIT
272. 360. 000 749.293.600 476.933.600
476.933.600 272.360.000
Date
Signature
Prepared by : ............
.....................
12
PT. GITA SA ILENDRA UNADJUSTED TRIAL BALANCE DECEMBER, 31 2016 (in Rp) ACCT. NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133
ACCOUNT TITLE
Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Invesment Land Buildings
DEBIT
Acc. Depreciaton – Vehicle
Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable
2 3
709.280.000 10.142.500 3.120.000 83.300.000 267.593.600 108.631.600 986.425.000 1.500.000.000 750.000.000
4 5 6 7 8 9 10 11 12 13 14
137.500.000 154.200.000
15 16
30.840.000
Acc. Depreciaton – Equipment
Vehicle
1
96.240.400
Acc. Depreciation – Buildings
Equipment
CREDIT
986.023.206 243.700 2.156.387.000
18.250.000
17 18
2.075.585.600 305.227.000 -
19 22 23 24 25 26 27
PT. GITA SA ILENDRA UNADJUSTED TRIAL BALANCE DECEMBER, 31 2016 (in Rp) ACCT. NO
ACCOUNT TITLE
31
1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-180 1-190 1-191 1-192 1-210 1-310 1-320 1-321 1-330 1-331 1-340 1-341 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-135 2-210 3- 110 3- 120 3-130
32
3-140
Income Summary
33
4-110
Sales
34
4- 120
Sal es Di scount
35
4- 130
S al es R etu rn a nd A ll ow an ce
36
5- 110
C os t o f Me rch an di se So ld
37
6- 110
Uti li ti es Ex pe nse
38
6- 120
O ff ice S up pl i es Ex pe ns e
39
6- 130
Do ub tf ul De bt s Ex pe ns e
40
6- 140
41
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Invesment Land Buildings
DEBIT
1 2 3
96.240.400 709.280.000 10.142.500 3.120.000 83.300.000 267.593.600 108.631.600 986.425.000 1.500.000.000 750.000.000
6 7 8 9 10 11 12 13 14
154.200.000
Vehicle
18.250.000
Acc. Depreciaton – Vehicle
Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable Dividend Payable Bank Jateng, Loan Stock Capi tal Re tai ne d Earni ngs Dividend
15 16
30.840.000
Acc. Depreciaton – Equipment
4 5
137.500.000
Acc. Depreciation – Buildings
Equipment
CREDIT
986.023.206 243.700 2.156.387.000
17 18
2.075.585.600 305.227.000 305.000.000 244.964.600 1.830.000.000
19
1.416.065.642
32
305.000.000
22 23 24 25 26 27 28 29 30 31
33
13.425.630.000
34 35
179.933.760
36
300.800.000 10.414.448.800
37 38
35.420.000
39
249.874.000 -
40
Spoi lage Ex pe ns e
23.920.000
42
6- 150
De pre ci at io n Ex pe ns e
43
42
6- 160
Ins urance Ex pe ns e
69.250.000 34.320.000
43
6-170
Rent Expense
45
44
6- 180
Wage s and Sal ari es
71.500.000 406.780.000
45
6- 190
A dv erti si ng Ex pe nse
16.470.000
47
46
6- 200
O th ers O pe rat in g Ex pe ns e
29.952.050
47
8-110
Interest Income
48
8-130
Freights Collected
49
8-140
50
8-150
Late Fees Collected Dividend Income
51
8-160
Gain (loss) on Sale of Fixed Assets
52
9- 110
Inte re st Ex pe nse s
53
9- 120
Ban k S erv ice Ch arge s
54
9-140
Income Tax Article 4(2) Expense
55
9- 145
Income Tax Ex pe ns e
56
9- 150
Late Fe es Ex pe ns es TOTAL
41
44
46
48
11.375.260
49
-
50
47.080.000
51 52
21.468.750
53
21.853.496 2.164.800 8.756.240 19.925.508.502
54 55 56 57 58
19.925.508.502
13
