PT CITRA PRIMA KARAWANG

CHART OF ACCOUNT
1 DECEMBER 2014
Acc Num Account Name Balance Debit/Credit Laporan
111 Cash 5,140,000 Debit Neraca
121 Account Receivable 5,880,000 Debit Neraca
131 Inventory 23,780,000 Debit Neraca
141 Prepaid Insurance 160,000 Debit Neraca
151 Supplies 440,000 Debit Neraca
161 Land 13,000,000 Debit Neraca
171 Building 23,020,000 Debit Neraca
172 Accumulated Depreciation Building 2,320,000 Credit Neraca
181 Equipment 6,000,000 Debit Neraca
182 Accumulated Depreciation Equipment 2,040,000 Credit Neraca
211 Account Payable 18,880,000 Credit Neraca
212 Deviden Payable 300,000 Credit Neraca
213 Tax Payable 1,000,000 Credit Neraca
214 Interest Payable - Credit Neraca
215 Notes Payable 20,000,000 Credit Neraca
311 Capital Stock 20,000,000 Credit Neraca
312 Retained Earning 12,880,000 Credit Neraca
410 Income Summary - Credit
411 Sales - Credit Laba/Rugi
412 Sales Return and Allowance - Debit Laba/Rugi
450 Rent Income - Credit Laba/Rugi
511 Purchase - Debit Laba/Rugi
512 Purchase Return and Allowance - Credit Laba/Rugi
513 Freight In - Debit Laba/Rugi
520 General and Administration Expense - Debit Laba/Rugi
521 Depreciation Expense Building - Debit Laba/Rugi
522 Depreciation Expense Equipment - Debit Laba/Rugi
530 Selling Expense - Debit Laba/Rugi
531 Expedition Expense - Debit Laba/Rugi
540 Tax Income - Debit Laba/Rugi
541 Supplies Expense - Debit Laba/Rugi
542 Insurance Expense - Debit Laba/Rugi
550 Interest Expense - Debit Laba/Rugi
 PT CITRA PRATAMA KARAWANG
BALANCE SHEET
PER 30 NOVEMBER 2014

No. Nama Rekening D K

111 Cash 5,140,000 -
121 Account Receivable 5,880,000 -
131 Inventory 23,780,000 -
141 Prepaid Insurance 160,000 -
151 Supplies 440,000 -
161 Land 13,000,000 -
171 Building 23,020,000 -
172 Accumulated Depreciation Building - 2,320,000
181 Equipment 6,000,000 -
182 Accumulated Depreciation Equipment - 2,040,000
211 Account Payable - 18,880,000
212 Deviden Payable - 300,000
213 Tax Payable - 1,000,000
214 Interest Payable - -
215 Notes Payable - 20,000,000
311 Capital Stock - 20,000,000
312 Retained Earning - 12,880,000
410 Income Summary - -
411 Sales - -
412 Sales Return and Allowance - -
450 Rent Income - -
511 Purchase - -
512 Purchase Return and Allowance - -
513 Freight In - -
520 General and Administration Expense - -
521 Depreciation Expense Building - -
522 Depreciation Expense Equipment - -
530 Selling Expense - -
531 Expedition Expense - -
540 Tax Income - -
541 Supplies Expense - -
542 Insurance Expense - -
550 Interest Expense - -
JUMLAH 77,420,000 77,420,000
 PT CITRA PRIMA KARAWANG
GENERAL JOURNAL
PER DECEMBER 2014

DATE ACC NUM ACCOUNT NAME

01 Desember 2014 511 Purchase
01 Desember 2014 211 Account Payable
01 Desember 2014 513 Freight In
01 Desember 2014 111 Cash
03 Desember 2014 111 Cash
03 Desember 2014 412 Sales Return and Allowance
03 Desember 2014 121 Account Receivable
03 Desember 2014 211 Account Payable
03 Desember 2014 512 Purchase Return and Allowance
03 Desember 2014 121 Account Receivable
03 Desember 2014 411 Sales
04 Desember 2014 111 Cash
04 Desember 2014 411 Sales
05 Desember 2014 111 Cash
05 Desember 2014 412 Sales Return and Allowance
05 Desember 2014 121 Account Receivable
05 Desember 2014 211 Account Payable
05 Desember 2014 111 Cash
06 Desember 2014 511 Purchase
06 Desember 2014 111 Cash
09 Desember 2014 121 Account Receivable
09 Desember 2014 411 Sales
10 Desember 2014 211 Account Payable
10 Desember 2014 111 Cash
10 Desember 2014 512 Purchase Return and Allowance
10 Desember 2014 111 Cash
10 Desember 2014 311 Capital Stock
11 Desember 2014 412 Sales Return and Allowance
11 Desember 2014 121 Account Receivable
11 Desember 2014 511 Purchase
11 Desember 2014 211 Account Payable
12 Desember 2014 211 Account Payable
12 Desember 2014 512 Purchase Return and Allowance
12 Desember 2014 212 Deviden Payable
12 Desember 2014 111 Cash
12 Desember 2014 111 Cash
12 Desember 2014 412 Sales Return and Allowance
12 Desember 2014 121 Account Receivable
15 Desember 2014 520 General and Administration Expense
15 Desember 2014 111 Cash
15 Desember 2014 211 Account Payable
15 Desember 2014 512 Purchase Return and Allowance
18 Desember 2014 111 Cash
18 Desember 2014 412 Sales Return and Allowance
18 Desember 2014 121 Account Receivable
19 Desember 2014 111 Cash
19 Desember 2014 450 Rent Income
20 Desember 2014 121 Account Receivable
20 Desember 2014 411 Sales
20 Desember 2014 412 Sales Return and Allowance
20 Desember 2014 121 Account Receivable
20 Desember 2014 111 Cash
20 Desember 2014 411 Sales
20 Desember 2014 211 Account Payable
20 Desember 2014 111 Cash
20 Desember 2014 511 Purchase
20 Desember 2014 211 Account Payable
21 Desember 2014 511 Purchase
21 Desember 2014 111 Cash
24 Desember 2014 111 Cash
24 Desember 2014 450 Rent Income
25 Desember 2014 121 Account Receivable
25 Desember 2014 411 Sales
25 Desember 2014 121 Account Receivable
25 Desember 2014 411 Sales
25 Desember 2014 530 Selling Expense
25 Desember 2014 111 Cash
28 Desember 2014 531 Expedition Expense
28 Desember 2014 111 Cash
28 Desember 2014 511 Purchase
28 Desember 2014 211 Account Payable
28 Desember 2014 121 Account Receivable
28 Desember 2014 411 Sales
29 Desember 2014 121 Account Receivable
29 Desember 2014 411 Sales
30 Desember 2014 121 Account Receivable
30 Desember 2014 411 Sales
30 Desember 2014 151 Supplies
30 Desember 2014 111 Cash
30 Desember 2014 215 Notes Payable
30 Desember 2014 550 Interest Expense
30 Desember 2014 111 Cash
30 Desember 2014 412 Sales Return and Allowance
30 Desember 2014 121 Account Receivable
JUMLAH
PT CITRA PRIMA KARAWANG
GENERAL JOURNAL
PER DECEMBER 2014

DESCRIPTION DEBIT
Elektronik model A59 dari PT Columbia 2/10-N/30 1,230,000
Elektronik model A59 dari PT Columbia 2/10-N/30
Ongkos Angkut dari PT Columbia 60,000
Ongkos Angkut dari PT Columbia
Pelunasan Piutang dari PT Lampion (Potongan 2%) 548,800
Pelunasan Piutang dari PT Lampion (Potongan 2%) 11,200
Pelunasan Piutang dari PT Lampion (Potongan 2%)
Pengembalian barang A59 ke PT Columbia 20,000
Pengembalian barang A59 ke PT Columbia
Dijual Elektronik C313 sebanyak 3 set ke PT Lampion 2/10-N/30 1,220,000
Dijual Elektronik C313 sebanyak 3 set ke PT Lampion 2/10-N/30
Dijual tunai ke PT Andora elektronik model A59 sebanyak 1 set 3,600,000
Dijual tunai ke PT Andora elektronik model A59 sebanyak 1 set
Pelunasan Piutang PT Fita Jaya (Potongan 2%) 3,547,600
Pelunasan Piutang PT Fita Jaya (Potongan 2%) 72,400
Pelunasan Piutang PT Fita Jaya (Potongan 2%)
Pelunasan Utang PT Cordoba 3,420,000
Pelunasan Utang PT Cordoba
Dibeli seacara tunai barang model U243 dari PT Saniyo 2,000,000
Dibeli seacara tunai barang model U243 dari PT Saniyo
Dijual Elektronik U234 sebanyak 6 set PT Sasando 2/10-N/30 800,000
Dijual Elektronik U234 sebanyak 6 set PT Sasando 2/10-N/30
Pelunasan utang PT Columbia 1,210,000
Pelunasan utang PT Columbia
Pelunasan utang PT Columbia
Diterima setoran modal pemegang saham (3 pemegang saham) 12,000,000
Diterima setoran modal pemegang saham (3 pemegang saham)
Pengembalian barang PT Sasando 24,000
Pengembalian barang PT Sasando
Dibeli secara kredit barang model A59 sebanyak 10 set PT Cardoba 2,000,000
Dibeli secara kredit barang model A59 sebanyak 10 set PT Cardoba
Pengembalian barang yang dibeli A59 dari PT Cardoba 120,000
Pengembalian barang yang dibeli A59 dari PT Cardoba
Dibayar utang deviden kepada pemegang saham 200,000
Dibayar utang deviden kepada pemegang saham
Diterima pelunasan PT Lampion (Potongan 2%) 1,195,600
Diterima pelunasan PT Lampion (Potongan 2%) 24,400
Diterima pelunasan PT Lampion (Potongan 2%)
Pembayaran tunai beban-beban umum 231,200
Pembayaran tunai beban-beban umum
Pengembalian barang model A59 kepada PT Cordoba 100,000
Pengembalian barang model A59 kepada PT Cordoba
Pelunasan piutang dari PT Sasando 760,800
Pelunasan piutang dari PT Sasando 15,200
Pelunasan piutang dari PT Sasando
Diterima pendapatan sewa dari PT Alor Star 1,000,000
Diterima pendapatan sewa dari PT Alor Star
Dijual secara kredit barang model C313 kepada PT Arto (8 set) 1,960,000
Dijual secara kredit barang model C313 kepada PT Arto (8 set)
Pengembalian barang dari PT Arto 50,000
Pengembalian barang dari PT Arto
Dijual tunai kepada PT Kartun barang model C313 sebanyak 13 set 2,400,000
Dijual tunai kepada PT Kartun barang model C313 sebanyak 13 set
Dibayar sebagian utang kepada PT Columbia 400,000
Dibayar sebagian utang kepada PT Columbia
Dibeli secara kredit barang dagang model LY565 dari PT Cordoba 1,020,000
Dibeli secara kredit barang dagang model LY565 dari PT Cordoba
Dibeli barang dagangan model L325 secara tunai dari PT Panasona 2,660,000
Dibeli barang dagangan model L325 secara tunai dari PT Panasona
Diterima pendapatan sewa atas penggunaan jasa test peralatan 100,000
Diterima pendapatan sewa atas penggunaan jasa test peralatan
Dikirim faktur untuk penjualan barang model LY056 ke PT Barito 2,000,000
Dikirim faktur untuk penjualan barang model LY056 ke PT Barito
Dikirim faktur untuk penjualan barang model WM251 PT Lampion 1,080,000
Dikirim faktur untuk penjualan barang model WM251 PT Lampion
Dibayar beban penjualan 2,100,000
Dibayar beban penjualan
Dibayar beban pengiriman barang 83,600
Dibayar beban pengiriman barang
Dibeli barang dagangan model VM600 secara kredit dari PT Alma 23,600,000
Dibeli barang dagangan model VM600 secara kredit dari PT Alma
Dikirim faktur untuk penjualan barang model MW251 ke PT Arto 8,200,000
Dikirim faktur untuk penjualan barang model MW251 ke PT Arto
Dikirim faktur untuk penjualan barang model LY274 ke PT Lampion 2,400,000
Dikirim faktur untuk penjualan barang model LY274 ke PT Lampion
Dikirim faktur untuk penjualan barang model M275 ke PT Fita Jaya 3,700,000
Dikirim faktur untuk penjualan barang model M275 ke PT Fita Jaya
Dibeli secara tunai perlengkapan kantor 100,000
Dibeli secara tunai perlengkapan kantor
Pembayaran wesel bayar beserta bunga 2,000,000
Pembayaran wesel bayar beserta bunga 10,000
 Pembayaran wesel bayar beserta bunga
Pengembalian barang model C313 dari PT Lampion 200,000
Pengembalian barang model C313 dari PT Lampion
JUMLAH 89,474,800
CREDIT

1,230,000

60,000

560,000

20,000

1,220,000

3,600,000

3,620,000

3,420,000

2,000,000

800,000

1,185,800
24,200

12,000,000

24,000

2,000,000

120,000

200,000

1,220,000
 231,200

100,000

776,000

1,000,000

1,960,000

50,000

2,400,000

400,000

1,020,000

2,660,000

100,000

2,000,000

1,080,000

2,100,000

83,600

23,600,000

8,200,000

2,400,000

3,700,000

100,000
 2,010,000

200,000
89,474,800
 PT CITRA PRIMA KARAWANG
LEDGER (BUKU BESAR)
Account Number : 111
Account Name : Cash Saldo Normal
Saldo Awal : 5,140,000 Debit
Saldo Akhir : 15,842,200
Periode : 31 Desember 2014
Date Description Debit
1 DECEMBER 2014 5,140,000
-
-
-
01 Desember 2014 Ongkos Angkut dari PT Columbia -
03 Desember 2014 Pelunasan Piutang dari PT Lampion (Potongan 548,800
-
-
-
-
-
-
04 Desember 2014 Dijual tunai ke PT Andora elektronik model A5 3,600,000
-
05 Desember 2014 Pelunasan Piutang PT Fita Jaya (Potongan 2%) 3,547,600
-
-
-
05 Desember 2014 Pelunasan Utang PT Cordoba -
-
06 Desember 2014 Dibeli seacara tunai barang model U243 dari P -
-
-
-
10 Desember 2014 Pelunasan utang PT Columbia -
-
10 Desember 2014 Diterima setoran modal pemegang saham (3 p 12,000,000
-
-
-
-
-
-
-
-
12 Desember 2014 Dibayar utang deviden kepada pemegang saha -
12 Desember 2014 Diterima pelunasan PT Lampion (Potongan 2% 1,195,600
-
-
-
15 Desember 2014 Pembayaran tunai beban-beban umum -
-
-
18 Desember 2014 Pelunasan piutang dari PT Sasando 760,800
-
-
19 Desember 2014 Diterima pendapatan sewa dari PT Alor Star 1,000,000
-
-
-
-
-
20 Desember 2014 Dijual tunai kepada PT Kartun barang model C 2,400,000
-
-
20 Desember 2014 Dibayar sebagian utang kepada PT Columbia -
-
-
-
21 Desember 2014 Dibeli barang dagangan model L325 secara tun -
24 Desember 2014 Diterima pendapatan sewa atas penggunaan jasa 100,000
-
-
-
-
-
-
25 Desember 2014 Dibayar beban penjualan -
-
28 Desember 2014 Dibayar beban pengiriman barang -
-
-
-
-
-
-
-
-
 -
30 Desember 2014 Dibeli secara tunai perlengkapan kantor -
-
-
30 Desember 2014 Pembayaran wesel bayar beserta bunga -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
NG

Credit Balance
- 5,140,000
- 5,140,000
- 5,140,000
- 5,140,000
60,000 5,080,000
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 9,228,800
- 9,228,800
- 12,776,400
- 12,776,400
- 12,776,400
- 12,776,400
3,420,000 9,356,400
- 9,356,400
2,000,000 7,356,400
- 7,356,400
- 7,356,400
- 7,356,400
1,185,800 6,170,600
- 6,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
 200,000 17,970,600
- 19,166,200
- 19,166,200
- 19,166,200
- 19,166,200
231,200 18,935,000
- 18,935,000
- 18,935,000
- 19,695,800
- 19,695,800
- 19,695,800
- 20,695,800
- 20,695,800
- 20,695,800
- 20,695,800
- 20,695,800
- 20,695,800
- 23,095,800
- 23,095,800
- 23,095,800
400,000 22,695,800
- 22,695,800
- 22,695,800
- 22,695,800
2,660,000 20,035,800
- 20,135,800
- 20,135,800
- 20,135,800
- 20,135,800
- 20,135,800
- 20,135,800
- 20,135,800
2,100,000 18,035,800
- 18,035,800
83,600 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
- 17,952,200
 - 17,952,200
100,000 17,852,200
- 17,852,200
- 17,852,200
2,010,000 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
- 15,842,200
 PT CITRA PRIMA KARAWANG
TRIAL BALANCE
PER 31 DECEMBER 2014

BEGINNING BALANCE
ACC NUM ACCOUNT
Debit Credit
111 Cash 5,140,000 -
121 Account Receivable 5,880,000 -
131 Inventory 23,780,000 -
141 Prepaid Insurance 160,000 -
151 Supplies 440,000 -
161 Land 13,000,000 -
171 Building 23,020,000 -
172 Accumulated Depreciation Building - 2,320,000
181 Equipment 6,000,000 -
182 Accumulated Depreciation Equipment - 2,040,000
211 Account Payable - 18,880,000
212 Deviden Payable - 300,000
213 Tax Payable - 1,000,000
214 Interest Payable - -
215 Notes Payable - 20,000,000
311 Capital Stock - 20,000,000
312 Retained Earning - 12,880,000
410 Income Summary - -
411 Sales - -
412 Sales Return and Allowance - -
450 Rent Income - -
511 Purchase - -
512 Purchase Return and Allowance - -
513 Freight In - -
520 General and Administration Expense - -
521 Depreciation Expense Building - -
522 Depreciation Expense Equipment - -
530 Selling Expense - -
531 Expedition Expense - -
540 Tax Income - -
541 Supplies Expense - -
542 Insurance Expense - -
550 Interest Expense - -
JUMLAH 77,420,000 77,420,000
MA KARAWANG
BALANCE
CEMBER 2014

LEDGER TRIAL BALANCE

Debit Credit Debit Credit
25,152,800 14,450,600 15,842,200 -
21,360,000 6,450,000 20,790,000 -
- - 23,780,000 -
- - 160,000 -
100,000 - 540,000 -
- - 13,000,000 -
- - 23,020,000 -
- - - 2,320,000
- - 6,000,000 -
- - - 2,040,000
5,270,000 27,850,000 - 41,460,000
200,000 - - 100,000
- - - 1,000,000
- - - -
2,000,000 - - 18,000,000
- 12,000,000 - 32,000,000
- - - 12,880,000
- - - -
- 27,360,000 - 27,360,000
397,200 - 397,200 -
- 1,100,000 - 1,100,000
32,510,000 - 32,510,000 -
- 264,200 - 264,200
60,000 - 60,000 -
231,200 - 231,200 -
- - - -
- - - -
2,100,000 - 2,100,000 -
83,600 - 83,600 -
- - - -
- - - -
- - - -
10,000 - 10,000 -
89,474,800 89,474,800 138,524,200 138,524,200
 PT CITRA PRIMA KARAWANG
ADJUSTMENT
PER 31 DECEMBER 2014

DATE ACC NUM ACCOUNT NAME DEBIT

31 Desember 2014 540 Tax Income 2,000,000
31 Desember 2014 213 Tax Payable
31 Desember 2014 214 Interest Payable 90,000
31 Desember 2014 215 Notes Payable
31 Desember 2014 541 Supplies Expense 400,000
31 Desember 2014 151 Supplies
31 Desember 2014 542 Insurance Expense 120,000
31 Desember 2014 141 Prepaid Insurance
31 Desember 2014 521 Depreciation Expense Building 160,000
31 Desember 2014 172 Accumulated Depreciation Building
31 Desember 2014 522 Depreciation Expense Equipment 20,000
31 Desember 2014 182 Accumulated Depreciation Equipment
31 Desember 2014 410 Income Summary 23,780,000
31 Desember 2014 131 Inventory
31 Desember 2014 131 Inventory 39,000,000
31 Desember 2014 410 Income Summary
JUMLAH 65,570,000
CREDIT

2,000,000

90,000

400,000

120,000

160,000

20,000

23,780,000

39,000,000
65,570,000
ACC TRIAL BALANCE
ACCOUNT NAME
NUM DEBIT CREDIT
111 Cash 15,842,200 -
121 Account Receivable 20,790,000 -
131 Inventory 23,780,000 -
141 Prepaid Insurance 160,000 -
151 Supplies 540,000 -
161 Land 13,000,000 -
171 Building 23,020,000 -
172 Accumulated Depreciation Building - 2,320,000
181 Equipment 6,000,000 -
182 Accumulated Depreciation Equipment - 2,040,000
211 Account Payable - 41,460,000
212 Deviden Payable - 100,000
213 Tax Payable - 1,000,000
214 Interest Payable - -
215 Notes Payable - 18,000,000
311 Capital Stock - 32,000,000
312 Retained Earning - 12,880,000
410 Income Summary - -
411 Sales - 27,360,000
412 Sales Return and Allowance 397,200 -
450 Rent Income - 1,100,000
511 Purchase 32,510,000 -
512 Purchase Return and Allowance - 264,200
513 Freight In 60,000 -
520 General and Administration Expense 231,200 -
521 Depreciation Expense Building - -
522 Depreciation Expense Equipment - -
530 Selling Expense 2,100,000 -
531 Expedition Expense 83,600 -
540 Tax Income - -
541 Supplies Expense - -
542 Insurance Expense - -
550 Interest Expense 10,000 -
Jumlah 138,524,200 138,524,200
Net Profit
TOTAL 138,524,200 138,524,200
 PT CITRA PRIMA KARAWANG
ADJUSTMENT
PER 31 DECEMBER 2014

ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATMENT

DEBIT CREDIT DEBIT CREDIT DEBIT
- - 15,842,200 - -
- - 20,790,000 - -
39,000,000 23,780,000 39,000,000 - -
- 120,000 40,000 - -
- 400,000 140,000 - -
- - 13,000,000 - -
- - 23,020,000 - -
- 160,000 - 2,480,000 -
- - 6,000,000 - -
- 20,000 - 2,060,000 -
- - - 41,460,000 -
- - - 100,000 -
- 2,000,000 - 3,000,000 -
90,000 - 90,000 - -
- 90,000 - 18,090,000 -
- - - 32,000,000 -
- - - 12,880,000 -
23,780,000 39,000,000 - 15,220,000 -
- - - 27,360,000 -
- - 397,200 - 397,200
- - - 1,100,000 -
- - 32,510,000 - 32,510,000
- - - 264,200 -
- - 60,000 - 60,000
- - 231,200 - 231,200
160,000 - 160,000 - 160,000
20,000 - 20,000 - 20,000
- - 2,100,000 - 2,100,000
- - 83,600 - 83,600
2,000,000 - 2,000,000 - 2,000,000
400,000 - 400,000 - 400,000
120,000 - 120,000 - 120,000
- - 10,000 - 10,000
65,570,000 65,570,000 156,014,200 156,014,200 38,092,000
5,852,200
65,570,000 65,570,000 156,014,200 156,014,200 43,944,200
NCOME STATMENT TRIAL BLANCE CLOSING ENTRY
CREDIT DEBIT CREDIT DEBIT CREDIT
- 15,842,200 - Err:504 Err:504
- 20,790,000 - Err:504 Err:504
- 39,000,000 - Err:504 Err:504
- 40,000 - Err:504 Err:504
- 140,000 - Err:504 Err:504
- 13,000,000 - Err:504 Err:504
- 23,020,000 - Err:504 Err:504
- - 2,480,000 Err:504 Err:504
- 6,000,000 - Err:504 Err:504
- - 2,060,000 Err:504 Err:504
- - 41,460,000 Err:504 Err:504
- - 100,000 Err:504 Err:504
- - 3,000,000 Err:504 Err:504
- 90,000 - Err:504 Err:504
- - 18,090,000 Err:504 Err:504
- - 32,000,000 Err:504 Err:504
- - 12,880,000 Err:504 Err:504
15,220,000 - - Err:504 Err:504
27,360,000 - - Err:504 Err:504
- - - Err:504 Err:504
1,100,000 - - Err:504 Err:504
- - - Err:504 Err:504
264,200 - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
- - - Err:504 Err:504
43,944,200 117,922,200 112,070,000
- - 5,852,200
43,944,200 117,922,200 117,922,200 Err:504 Err:504
TB AFTER CLOSING
DEBIT CREDIT
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
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Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
Err:504 Err:504
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Err:504 Err:504
Err:504 Err:504
Err:504 Err:504

Err:504 Err:504