CHART OF ACCOUNT

ACC. NO ACCOUNT NAME

11100 Cash
11110 Mandiri Bank
11120 Time Deposit
12100 Account Receivable
12110 Allowance for Doubtful Account
12120 Notes Receivable
12130 Interest Receivable
13100 Office Supplies
14100 Merchandise Inventory
15110 VAT In
15210 PPh Art 22
15220 PPh Art 23
15230 PPh Art 25
15310 Prepaid Rent
15320 Prepaid Insurance
15330 Prepaid Advertising
17110 Land
17120 Building
17130 Accum. Depreciation Building
17140 Vehicle
17150 Accum. Depreciation Vehicle
17160 Office Equipment
17170 Accum. Depreciation Office Equipment
21100 Account Payable
21200 Expense Payable
21300 Unearned Rent
21310 Unearned Interest
21410 VAT Out
21420 PPh 21 Payable
21430 PPh 22 Payable
21440 PPh 23 Payable
21450 PPh 25 Payable
23100 Bank Loan
23200 Mortgage Payable
23300 Bonds Payable
31000 Common Stock
32000 Retained Earning
33000 Current Year Earnings
34000 Dividend
41100 Sales
41200 Sales Discount
41300 Sales Return
41400 Rent Revenue
41500 Interest Revenue
51100 Purchase
51200 Freight in
51300 Purchase Discount
51400 Purchase Return
61100 Salaries Expense
61200 Depreciation Building Expense
61300 Depreciation Vehicle Expense
61400 Depreciation Office Equipment Expense
61500 Electricity Expense
61600 Telephone Expense
61700 Repair & Maintenance Expense
61800 Fuel & Gas Expense
61900 Office Supplies Expense
62000 Rent Expense
62100 Insurance Expense
62200 Advertising Expense
62300 Promotion Expense
62400 Retribution Expense
62500 Bad Debts Expense
71100 Bank Service Expenses
71200 Taxed Service
81100 Bank Service (Jasa Giro)
 PT. MEGAH ELEKTRONIK
GENERAL JOURNAL
PER 31 DESEMBER 2017

Transaction No. DATE ACC.NO Account Name Ref

RONIK
AL
Page : 1

Dr Cr
97500
PT. MEGAH ELEKTRONIK
Jl. Boulevard Utama No. 12, Jakarta Barat
Telp. 021-4553675, Fax. 021-4553677

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name : PT. MANDIRI PRATAMA

DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name : PY. BANGUN BERSABDA

DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term

Subsidiary Ledger Account Receivable

Debitor Name :
DATE DESCRIPTION term
PT. MEGAH ELEKTRONIK
Jl. Boulevard Utama No. 12, Jakarta Barat
Telp. 021-4553675, Fax. 021-4553677

Subsidiary Ledger Account Payable

Creditor Name : PT. DAYA SAKTI

DATE DESCRIPTION term

Subsidiary Ledger Account Payable

Creditor Name : PT. JAYA SAKTI

DATE DESCRIPTION term
r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable
 DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

r Account Receivable

DEBIT CREDIT BALANCE

er Account Payable

DEBIT CREDIT BALANCE

er Account Payable

DEBIT CREDIT BALANCE

 PT. MEGAH ELEK
TRIAL BALAN
Per 31 Desember

ACC. NO.
11100
11110
11120
12100
12110
12120
12130
13100
14100
15110
15210
15220
15230
15310
15320
15330
17110
17120
17130
17140
17150
17160
17170
21100
21200
21300
21310
21410
21420
21430
21440
21450
23100
23200
23300
31000
32000
33000
34000
41100
41200
 PT. MEGAH ELEK
TRIAL BALAN
Per 31 Desember

ACC. NO.
41300
41400
41500
51100
51200
51300
51400
61100
61200
61300
61400
61500
61600
61700
61800
61900
62000
62100
62200
62300
62400
62500
71100
71200
81100

Total
 PT. MEGAH ELEKTRONIK
TRIAL BALANCE
Per 31 Desember 2017

ACCOUNT NAME
Cash
Mandiri Bank
Time Deposit
Account Receivable
Allowance for Doubtful Account
Notes Receivable
Interest Receivable
Office Supplies
Merchandise Inventory
VAT In
PPh Art 22
PPh Art 23
PPh Art 25
Prepaid Rent
Prepaid Insurance
Prepaid Advertising
Land
Building
Accum. Depreciation Building
Vehicle
Accum. Depreciation Vehicle
Office Equipment
Accum. Depreciation Office Equipment
Account Payable
Expense Payable
Unearned Rent
Unearned Interest
VAT Out
PPh 21 Payable
PPh 22 Payable
PPh 23 Payable
PPh 25 Payable
Bank Loan
Mortgage Payable
Bonds Payable
Common Stock
Retained Earning
Current Year Earnings
Dividend
Sales
Sales Discount
 PT. MEGAH ELEKTRONIK
TRIAL BALANCE
Per 31 Desember 2017

ACCOUNT NAME
Sales Return
Rent Revenue
Interest Revenue
Purchase
Freight in
Purchase Discount
Purchase Return
Salaries Expense
Depreciation Building Expense
Depreciation Vehicle Expense
Depreciation Office Equipment Expense
Electricity Expense
Telephone Expense
Repair & Maintenance Expense
Fuel & Gas Expense
Office Supplies Expense
Rent Expense
Insurance Expense
Advertising Expense
Promotion Expense
Retribution Expense
Bad Debts Expense
Bank Service Expenses
Taxed Service
Bank Service (Jasa Giro)

Total
PT. MEGAH ELEKTRONIK
TRIAL BALANCE
Per 31 Desember 2017

DEBIT CREDIT
PT. MEGAH ELEKTRONIK
TRIAL BALANCE
Per 31 Desember 2017

DEBIT CREDIT
 PT. MEGAH ELEKTRONIK
DAFTAR RINCIAN ASET TETAP BERWUJUD
Sunday, December 31, 2017

No. NAMA TANGGAL MASA NILAI

ASET TETAP PEROLEHAN MANFAAT PEROLEHAN

LAND AND BUILDING

1 Tanah 10/1/2014 655,000,000
2 Bangunan 11/15/2014 20 840,000,000
TOTAL 1,495,000,000

VEHICLE
1 Toyota Avanza B 8293 CB 2/20/2015 8 189,312,000
2 Toyota Xenia B 8896 CB 5/12/2015 8 185,760,000
TOTAL 375,072,000

OFFICE EQUIPMENT
1 Printer Epson LX 300 9/1/2015 4 8,400,000
2 Meja VOD 15f 8/17/2015 4 12,384,000
3 Kursi Omega 2AH 7/11/2015 4 7,296,000
4 AC Split TCL Type TAC 09 G 1,5 P 6/19/2015 4 4,536,000
5 AC Split 2 PK 12/4/2016 4 5,904,000
TOTAL 38,520,000

GRAND TOTAL 1,908,592,000

AH ELEKTRONIK
ASET TETAP BERWUJUD
ecember 31, 2017

AKUMULASI BEBAN AKUMULASI

PENYUSUTAN PENYUSUTAN PENYUSUTAN NILAI
S.D NOVEMBER Bulan Des S.D BULAN BUKU
2017 2017 Dec-17

-
129,500,000
129,500,000

65,076,000
59,985,000
125,061,000

4,725,000
6,966,000
4,408,000
2,740,500
3,567,000
22,406,500

276,967,500