General Journal

Company Name : PT Sistema Accesories

Date Account Account Balance
Code Debit
1/5/19 760 Motor Vehicle 15,000,000.00
1100 VAT In 1,500,000.00
1000 Leasing Payable
1/5/19 2600 Electricity Expense And PDAM 1,200,000.00
100 Bank
5/5/19 700 Inventory 10,000,000.00
1180 VAT In that haven't opened invoice 1,000,000.00
1150 Account Payable
10/5/19 700 Inventory 5,000,000.00
100 Bank
11/5/19 2860 Legal and professional 2,000,000.00
1200 WHT 21 payable
100 Bank
15/5/2019 3090 Building Rental Expense 10,000,000.00
1300 WHT 4(2) Payable
100 Bank
17/5/2019 300 Account Receivable 55,000,000.00
1400 VAT Out
2000 Sales
1700 COGS 30,000,000.00
700 Inventory
21/5/2019 100 Bank 66,000,000.00
1400 VAT Out
2000 Sales
1700 COGS 40,000,000.00
700 Inventory
22/5/2019 700 Inventory 13,500,000.00
100 Bank
22/5/2019 1150 VAT In 1,000,000.00
1180 VAT In that haven't opened invoice
30/5/2019 1000 Leasing Payable 16,500,000.00
1100 VAT In
100 Bank
1100 Account Payable 11,000,000.00
100 Bank
31/5/2019 2500 Salary Expenses 25,500,000.00
 100 Bank
1200 WHT 21 payable

304,200,000.00
Balance
Credit

16,500,000.00

1,200,000.00

11,000,000.00

5,000,000.00

50,000.00
1,950,000.00

1,000,000.00
9,000,000.00

5,000,000.00
50,000,000.00

30,000,000.00

6,000,000.00
60,000,000.00

40,000,000.00

13,500,000.00

1,000,000.00

1,500,000.00
15,000,000.00

11,000,000.00
 25,000,000.00
500,000.00

304,200,000.00
 General Journal
PER 31 MEI 2O019
Company Name : PT Sistema Accesories

BANK
Date Account Balance
Debit Credit
1/5/19 1,200,000.00
10/5/19 5,000,000.00
11/5/19 1,950,000.00
05/15/2019 9,000,000.00
21/5/2019 66,000,000.00
22/5/2019 13,500,000.00
30/5/2019 15,000,000.00
30/5/2019 11,000,000.00
31/5/2019 25,000,000.00
66,000,000.00 81,650,000.00
BALANCE - 15,650,000.00

MOTOR VEHICLE
Date Account Balance
Debit Credit
1/5/19 15,000,000.00

15,000,000.00 0
BALANCE 15,000,000.00

VAT IN
Date Account Balance
Debit Credit
1/5/19 1,500,000.00
30/5/2019 1,500,000.00

1,500,000.00 1,500,000.00
BALANCE -

LEGAL AND PROFESSIONAL

Date Account Balance
Debit Credit
11/5/19 2,000,000.00
 2,000,000.00 -
BALANCE 2,000,000.00

BUILDING RENTAL EXPENSES

Date Account Balance
Debit Credit
15/5/2019 10,000,000.00

10,000,000.00 -
BALANCE 10,000,000.00

ACCOUNT RECEIVABLE
Date Account Balance
Debit Credit
17/5/2019 55,000,000.00

55,000,000.00 -
BALANCE 55,000,000.00

SALES
Date Account Balance
Debit Credit
17/5/2019 - 50,000,000.00
21/5/2019 60,000,000.00

- 110,000,000.00
BALANCE - 110,000,000.00

ACCOUNT PAYABLE
Date Account Balance
Debit Credit
5/5/19 11,000,000.00
30/5/2019 11,000,000.00

11,000,000.00 11,000,000.00
 BALANCE -

VAT IN HAVENT OPENED INVOICE

Date Account Balance
Debit Credit
5/5/19 1,000,000.00
22/5/2019 1,000,000.00

1,000,000.00 1,000,000.00
BALANCE -
ournal
2O019

ELECTRICITY AND PDAM EXPENSE

Date Account Balance
Debit Credit
1/5/19 1,200,000.00

1,200,000.00 0
BALANCE 1,200,000.00

LEASING PAYABLE
Date Account Balance
Debit Credit
1/5/19 16,500,000.00
30/5/2019 16,500,000.00

16,500,000.00 16,500,000.00
BALANCE -

INVENTORY
Date Account Balance
Debit Credit
5/5/19 10,000,000.00
10/5/19 5,000,000.00
22/5/2019 13,500,000.00

28,500,000.00 -
BALANCE 28,500,000.00

WHT 21 PAYABLE
Date Account Balance
Debit Credit
11/5/19 - 50,000.00
31/5/2019 500,000.00

- 550,000.00
BALANCE - 550,000.00

WHT 4 (2) PAYABLE

Date Account Balance
Debit Credit
15/5/2019 1,000,000.00

- 1,000,000.00
BALANCE - 1,000,000.00

VAT OUT
Date Account Balance
Debit Credit
17/5/2019 5,000,000.00
21/5/2019 6,000,000.00

- 11,000,000.00
BALANCE - 11,000,000.00

COGS
Date Account Balance
Debit Credit
17/5/2019 30,000,000.00
21/5/2019 40,000,000.00

70,000,000.00 -
BALANCE 70,000,000.00

SALARY EXPENSES
Date Account Balance
Debit Credit
31/5/2019 25,500,000.00

25,500,000.00 -
BALANCE 25,500,000.00
 Reverse Entry
Company Name : PT Sistema Accesories
Date Account Account Balance
Code Debit Credit
 NILAI
NO. URAIAN Kel Metode PEROLEHAN
Penyusutan TAHUN NILAI

1 1 Unit Motor I GL May-19 15,000,000

 BIAYA BIAYA
AKUM. PENY. NILAI BUKU PENYUSUTAN PENYUSUTAN
S/D DES 2019 S/D DES 2019 JAN S/D DES'19 20
AKUM. PENY. NILAI BUKU
2019 S/D DESEMBER 2010
Accounting Journal
Company Name : PT Sistema Accesories (Sub)totals: 33,060.56 33,060.56
Account Account P&L / Trial Balance

Code Balance Debit Credit

Sheet
2000 Sales - A P&L 100.00 12,000.00
2020 Sales - B P&L 3,212.20
2030 Sales - C P&L 645.75
2040 Sales - D P&L 35.40
2050 Sales - E P&L 605.00
2100 Discounts allowed P&L 100.00
2200 Materials P&L 200.00
2210 Import duty P&L 300.00
2220 Sub Contract P&L
2240 Packaging P&L
2250 Discounts taken P&L
2290 Other Direct Costs P&L
2300 Research and development P&L
2400 Sales commissions P&L
2410 Sales promotion P&L
2420 Advertising P&L 1,000.00
2430 Gifts & samples P&L
2440 Marketing expenses P&L
2500 Staff Wages P&L
2510 Contract labor P&L
2520 Payroll expenses P&L
2530 Payroll benefits P&L
2540 Payroll taxes P&L
2570 Pensions P&L
2580 Recruitment expenses P&L
2590 Other personnel expenses P&L
2600 Rent P&L
2610 Cleaning and refuse P&L
2620 Light, heat and water P&L
2640 Property taxes P&L
2650 Property insurances P&L
2660 Property repairs P&L
2700 Fuel and petrol P&L 2,354.50
2710 Motor repairs and servicing P&L
2720 Motor road tax and insurance P&L
2730 Other motor expenses P&L
2760 Travelling P&L
2770 Car rental P&L
2780 Hotels P&L
2790 Entertainment P&L
2800 Subsistence P&L
2810 Printing and stationery P&L
2820 Post and carriage P&L
2830 Telephone P&L
2840 Internet P&L
2850 Software P&L
2860 Legal and professional P&L
2870 Audit and accountancy P&L
2920 Repairs and renewals P&L
2960 Bad debt expense P&L
2970 Donations P&L
2980 Subscriptions P&L
2990 Clothing costs P&L
3000 Training P&L
3010 Business Insurances P&L
3020 Refreshments P&L
3030 Suspense account P&L
3040 Mispostings account P&L
3080 Other general expense P&L
3200 Interest expense P&L
3210 Bank fees P&L
3220 Finance charges P&L
3100 Property depreciation P&L
3110 Plant depreciation P&L
3120 Equipment depreciation P&L 263.45
3130 Motor depreciation P&L 1,000.00
3140 Goodwill depreciation P&L
3150 Intellectal property amortization P&L
3300 Gain on sale of assets P&L
3310 Interest income P&L
3320 Insurance claims P&L
3330 Rent income P&L
3400 Income tax expense P&L
3090 Other Expenses 1 P&L
3091 Other Expenses 2 P&L
3092 Other Expenses 3 P&L
3093 Other Expenses 4 P&L
3094 Other Expenses 5 P&L
3095 Other Expenses 6 P&L
3096 Other Expenses 7 P&L
3097 Other Expenses 8 P&L
3098 Other Expenses 9 P&L
100 Bank checking account Balance Sh 2,000.00
110 Bank savings account Balance Sh 10,000.00
120 Online savings account Balance Sheet
130 Petty cash account Balance Sh 53.54
140 Paypal account Balance Sheet
200 Short term marketable securities Balance Sheet
300 Accounts receivable Balance Sh 1,234.87
310 Allowance for doubtful debts account Balance Sheet
400 Raw materials Balance Sheet
410 Work in progress Balance Sheet
420 Finished goods Balance Sheet
500 Other receivables Balance Sheet
510 Prepaid expenses Balance Sheet
520 Unbilled revenue Balance Sheet
600 Long term marketable securities Balance Sheet
700 Property Balance Sheet
710 Property depreciation Balance Sheet
720 Plant Balance Sheet
730 Plant depreciation Balance Sheet
740 Equipment Balance Sh 2,454.20
750 Equipment depreciation Balance Sheet 463.45
760 Motor Balance Sh 12,000.00
770 Motor depreciation Balance Sheet 2,000.00
800 Goodwill Balance Sheet
810 Goodwill depreciation Balance Sheet
820 Intellectual property Balance Sheet
830 Intellectual property amortization Balance Sheet
900 Notes payable Balance Sheet
1000 Accounts payable Balance Sheet 1,210.00
1100 Payroll payable Balance Sheet
1110 Interest payable Balance Sheet
1120 Accrued expenses Balance Sheet
1130 Unearned revenue Balance Sheet
1140 Sales tax payable Balance Sheet
1150 Purchase tax payable Balance Sheet
1155 VAT paid/received Balance Sheet
1160 Payroll tax payable Balance Sheet
1170 Income tax payable Balance Sheet
1180 Transfers between A/C's Balance Sheet
1200 Mortgage loan Balance Sheet
1210 Bonds payable Balance Sheet
1220 Long term loans Balance Sheet
1300 Common stock/Capital Balance Sheet 5,000.00
1310 Owners contributions Balance Sheet
1320 Owners draw Balance Sheet
1400 Retained earnings Balance Sheet 7,888.76
1410 Other reserves Balance Sheet
1420 Current year P/L Balance Sheet
 1,310.00 1,310.00 34,370.56 34,370.56 5,217.95 17,398.35
Adjusting Entries Adjusted Trial Balance Income Statement

Debit Credit Debit Credit Debit Credit

100.00 12,000.00 - 11,900.00

1,000.00 - 4,212.20 - 4,212.20
100.00 100.00 645.75 - 545.75
100.00 - 135.40 - 135.40
- 605.00 - 605.00
100.00 - 100.00 -
200.00 - 200.00 -
300.00 - 300.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,000.00 - 1,000.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2,354.50 - 2,354.50 -
- - - -
 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
263.45 - 263.45 -
1,000.00 - 1,000.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
 - - - -
- - - -
- - - -
2,000.00 - - -
10,000.00 - - -
- - - -
53.54 - - -
- - - -
- - - -
1,210.00 2,444.87 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2,454.20 - - -
- 463.45 - -
12,000.00 - - -
- 2,000.00 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 1,210.00 - -
- - - -
- - - -
- - - -
- - - -
210.00 - 210.00 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 5,000.00 - -
- - - -
- - - -
- 7,888.76 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
 28,952.61 16,772.21
Balance Sheet

Debit Credit

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
2,000.00 -
10,000.00 -
- -
53.54 -
- -
- -
2,444.87 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
2,454.20 -
- 463.45
12,000.00 -
- 2,000.00
- -
- -
- -
- -
- -
- 1,210.00
- -
- -
- -
- -
- 210.00
- -
- -
- -
- -
- -
- -
- -
- -
- 5,000.00
- -
- -
- 7,888.76
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -