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    Lembar Jawaban 2-BUKU BESAR

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    Enrico Jovian S S
    This document contains the general ledger of PT. ZALIA for various accounts including cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent, VAT in, prepaid income taxes, investment, land, building, and accumulated depreciation - building. It lists the opening balance for each account as of December 1.

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    Lembar Jawaban 2-BUKU BESAR

    Uploaded by

    Enrico Jovian S S
    276 views13 pages
    This document contains the general ledger of PT. ZALIA for various accounts including cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent, VAT in, prepaid income taxes, investment, land, building, and accumulated depreciation - building. It lists the opening balance for each account as of December 1.

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    This document contains the general ledger of PT. ZALIA for various accounts including cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent, VAT in, prepaid income taxes, investment, land, building, and accumulated depreciation - building. It lists the opening balance for each account as of December 1.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    276 views13 pages

    Lembar Jawaban 2-BUKU BESAR

    Uploaded by

    Enrico Jovian S S
    This document contains the general ledger of PT. ZALIA for various accounts including cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent, VAT in, prepaid income taxes, investment, land, building, and accumulated depreciation - building. It lists the opening balance for each account as of December 1.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 13

    PT.

    ZALIA
    GENERAL LEDGER

    Account: Account Number:


    GENERAL LEDGER
    Cash In Bank 11100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 616.266.614

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Petty Cash 11200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 10.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Accounts Receivable 11300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 1.001.110.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Allowance of Doubtful Debt 11400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 96.240.400

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Merchandise Inventory 11500
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 563.040.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Office Supplies 11600
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 9.642.500

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Prepaid Insurance 11700
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 3.120.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Prepaid Rent 11800
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 6.500.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    VAT In 11900
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 78.904.000

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Prepaid Income Taxes 11902
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 108.631.600

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Investment 12100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 986.425.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Land 13100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 1.500.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Building 13200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 750.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Accumulated Depreciation - Building 13201
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 150.000.000

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Vehicles 13300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 279.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Accumulated Depreciation - Vehicles 13301
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 104.625.000

    SALDO AKHIR

    Account: Account Number:


    Equipment GENERAL LEDGER
    13400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 154.200.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Accumulated Depreciation - Equipment 13401
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 30.840.000

    SALDO AKHIR

    Account: Account Number:


    Accounts Payable GENERAL LEDGER
    21100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 867.944.000

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Accrued Expense 21200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 40.200.000

    SALDO AKHIR

    Account: Account Number:


    VAT Out GENERAL LEDGER
    21300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 103.116.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Income Taxes Payable (21) 21302
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 1.849.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Income Taxes 23 Payable 21303
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    Income Taxes Payable 25 GENERAL LEDGER
    21304
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 9.875.600

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Dividend Payable 21305
    Balance
    Date Description Ref. Debet Credit Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Bank Jateng Loan 22100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 256.840.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Capital Stock 31100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 1.525.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Dividend 31200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Additional Paid in Capital 31300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 305.000.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Retained Earnings 31400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 1.417.700.642

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Income Summary 31500
    Balance
    Date Description Ref. Debet Credit Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Sales 41100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 11.245.860.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Sales Discount 41200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 179.933.760

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Sales Return and Allowances 41300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 263.200.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Cost of Merchandise Sold 51100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 8.777.240.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Purchase Discounts 51200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 98.000.000

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Utilities Expense 61100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 35.420.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Office Supplies Expense 61200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 249.874.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Doubtful Debts 61300
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Spoilage Expense 61400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 23.920.000

    SALDO AKHIR

    Account: Account Number:


    Depreciation Expense GENERAL LEDGER
    61500
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 80.478.750

    SALDO AKHIR

    Account: Account Number:


    Insurance Expense GENERAL LEDGER
    61600
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 34.320.000

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Rent Expense 61700
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 71.500.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Wages & Salaries 61800
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 406.780.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Advertising Expense 61900
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 15.720.000

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Other Operating Expense 62000
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 26.540.750

    SALDO AKHIR

    Account: Account Number:


    Interest Income GENERAL LEDGER
    81100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 11.375.260

    SALDO AKHIR

    Account: Account Number:


    Freights Collected GENERAL LEDGER
    81400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    -
    Dec 1 Opening Balance

    SALDO AKHIR
    Account: Account Number:
    GENERAL LEDGER
    Late Fees Collected 81500
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Dividend Income 81600
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Gain (Loss) on Sales of Fixed Assets 81700
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR

    Account: Account Number:


    Interest Expense GENERAL LEDGER
    82100
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 21.777.888

    SALDO AKHIR

    Account: Account Number:


    Bank Service Charges GENERAL LEDGER
    82200
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 2.164.800

    SALDO AKHIR
    Account: Account Number:
    Income Taxes Expense Article 4(2) GENERAL LEDGER
    91400
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance 8.756.240

    SALDO AKHIR

    Account: Account Number:


    GENERAL LEDGER
    Income Taxes Expense 91450
    Balance
    Date Description Ref. Debet Credit
    Debet Credit
    Dec 1 Opening Balance -

    SALDO AKHIR
    PT. ZALIA
    DAFTAR SALDO
    Per 31 Desember 2012

    NO. ACCOUNT DEBET CREDIT

    11100 Cash In Bank


    11200 Petty Cash
    11300 Accounts Receivable
    11400 Allowance of Doubtful Debt
    11500 Merchandise Inventory
    11600 Office Supplies
    11700 Prepaid Insurance
    11800 Prepaid Rent
    11900 VAT In
    11902 Prepaid Income Taxes
    12100 Investment
    13100 Land
    13200 Building
    13201 Accumulated Depreciation - Building
    13300 Vehicles
    13301 Accumulated Depreciation - Vehicles
    13400 Equipment
    13401 Accumulated Depreciation - Equipment
    21100 Accounts Payable
    21200 Accrued Expense
    21300 VAT Out
    21302 Income Taxes Payable (21)
    21303 Income Taxes 23 Payable
    21304 Income Taxes Payable 25
    21305 Dividend Payable
    22100 Bank Jateng Loan
    31100 Capital Stock
    31200 Dividend
    31300 Additional Paid in Capital
    31400 Retained Earnings
    31500 Income Summary
    41100 Sales
    41200 Sales Discount
    41300 Sales Return and Allowances
    51100 Cost of Merchandise Sold
    51200 Purchases Discount
    61100 Utilities Expense
    61200 Office Supplies Expense
    61300 Doubtful Debts
    61400 Spoilage Expense
    61500 Depreciation Expense
    61600 Insurance Expense
    61700 Rent Expense
    61800 Wages & Salaries
    61900 Advertising Expense
    62000 Other Operating Expense
    81100 Interest Income
    81400 Freights Collected
    81500 Late Fees Collected
    81600 Dividend Income
    81700 Gain (Loss) on Sales of Fixed Assets
    82100 Interest Expense
    82200 Bank Service Charges
    91400 Income Taxes Expense Article 4(2)
    91450 Income Taxes Expense
    Total

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