PT HARIESKA

TRIAL BALANCE
1st December, 2018
(in rupiah)
Account Number Account Name
1-1100 Cash on Hand
1-1110 Undeposited Funds
1-1120 Petty Cash
1-1130 Cash in Bank
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1430 VAT Income
1-1431 Prepaid Income Tax
1-1432 Deposit in Paid
1-2100 Stock Investment
1-3100 Land
1-3210 Bulding at Cost
1-3220 Building Accumulated Depr
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr
1-3401 Equipment at Cost
1-3402 Equipment Accum Depr
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Consigment Liability
2-1212 Deposit for Supplier
2-1213 Accrued Expense
2-1314 Income Tax Payable
2-1215 VAT Payable
2-1310 VAT Outcome
2-2100 Bank Mandiri Loan
2-2110 Insurance Liability
2-2200 Other Liability
3-0000 Equity
3-1100 Common Stock
3-2000 Retained Earning
3-3000 Dividend
3-4000 Income Summary
3-5000 Historycal Balancing
4-1100 Sales of Merchandise
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount
4-2400 Sales Return
5-1100 Cost of Goods Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-0000 Expense
6-1100 Advertising Expense
6-1200 In Store Promotion Expense
6-2100 Utility Expense
6-2200 Telephone, Electricity, and Water Expense
6-2300 Rent Expense
6-2400 Supplies Expense
6-2500 Maintenance and Repair expense
6-2600 Bad Debt Expense
6-2700 Depreciation Expense
6-2800 Insurance Expense
6-2900 Late fees Expense
6-3100 Wages and Salaries Expense
6-3200 Income Tax Expense
8-1000 Interest Income
8-2000 Dividend Income
8-3000 Consigment Income
8-4000 Other Income
9-1000 Interest Expense
9-2000 Bank Sevice Charge
9-3000 Gain/Loss on Sales Vehicle
9-4000 Other Expense
TOTAL
 PT HARIESKA
TRIAL BALANCE
1st December, 2018
(in rupiah)
Debit Credit
Rp 123,000,000

Rp 10,000,000
Rp 380,600,000
Rp 331,375,000
Rp 15,000,000
Rp 4,500,000
Rp 353,150,000
Rp 17,500,000
Rp 12,500,000
Rp 12,000,000
Rp 119,685,000
Rp 27,500,000

Rp 250,000,000
Rp 450,000,000
Rp 400,000,000
Rp 22,500,000
Rp 210,000,000
Rp 22,500,000
Rp 28,000,000
Rp 5,000,000
Rp 7,500,000
Rp 252,500,000

Rp 2,350,000

Rp 180,460,000
Rp 250,000,000

Rp 907,000,000
Rp 1,065,000,000
 Rp 1,890,000,000
Rp 35,000,000

Rp 12,500,000

Rp 1,125,000,000
Rp 19,750,000
Rp 19,000,000

Rp 32,000,000
Rp 24,000,000
Rp 21,000,000
Rp 37,250,000

Rp 53,000,000
Rp 33,500,000

Rp 550,000,000

Rp 14,500,000
Rp 26,700,000
Rp 25,300,000

Rp 60,000,000
Rp 42,500,000

Rp 4,740,310,000 Rp 4,740,310,000
 PT H
Gene
For Ended 31
(in

Date Account Number Account Name

12/1/2018 1-1220 Allowance for Doubtful Debt
TOTAL
 PT HARIESKA
General Journal
For Ended 31st December 2018
(in rupiah)

Description Debit
Opening Balance Rp -
Rp -
 Credit
Rp 15,000,000
Rp 15,000,000
 Date Account Number Account Name
12/1/2018 2-1210 Accounts Payable
5-2000 Freight Paid
1-1210 Accounts Receivable
1-1130 Cash in Bank
12/11/2018 2-1210 Accounts Payable
2-1210 Accounts Payable
2-1210 Accounts Payable

12/14/2018 2-1210 Accounts Payable

12/19/2018 2-1210 Accounts Payable
2-1210 Accounts Payable

Date Account Number Account Name

12/1/2018 1-1210 Accounts Receivable

12/3//2018 1-1210 Accounts Receivable

1-1210 Accounts Receivable

12/6/2018 1-1210 Accounts Receivable

1-1210 Accounts Receivable
1-1210 Accounts Receivable
1-1210 Accounts Receivable
1-1210 Accounts Receivable

12/18/2018 1-1210 Accounts Receivable

1-1210 Accounts Receivable
12/27/2018 1-1210 Accounts Receivable

Date Account Number Account Name

12/1/2018 2-1213 Accrued Expense
 Date Account Number Account Name
12/1/2018 6-1100 Advertising Expense
12/1/2018 6-1100 Advertising Expense

Date Account Number Account Name

12/1/2018 1-1220 Allowance for Doubtful Debt

Date Account Number Account Name

12/1/2018 6-2600 Bad Debt Expense

Date Account Number Account Name

12/1/2018 2-2100 Bank Mandiri Loan

12/27/2018 2-2100 Bank Mandiri Loan

Date Account Number Account Name

12/1/2018 9-2000 Bank Sevice Charge

Date Account Number Account Name

12/1/2018 1-3220 Building Accumulated Depr

Date Account Number Account Name

12/1/2018 1-3210 Bulding at Cost

Date Account Number Account Name

12/1/2018 1-1130 Cash in Bank

12/4/2018 1-1130 Cash in Bank

1-1130 Cash in Bank

1-1130 Cash in Bank

12/7/2018 1-1130 Cash in Bank

1-1130 Cash in Bank

1-1130 Cash in Bank

12/14/2018 1-1130 Cash in Bank

1-1130 Cash in Bank

1-1130 Cash in Bank

12/18/2018 1-1130 Cash in Bank

1-1130 Cash in Bank

12/19/2018 1-1130 Cash in Bank

1-1130 Cash in Bank

1-1130 Cash in Bank

1-1130 Cash in Bank

Date Account Number Account Name

12/1/2018 1-1100 Cash on Hand

12/8/2018 1-1100 Cash on Hand

1-1100 Cash on Hand

1-1100 Cash on Hand

12/10/2018 1-1100 Cash on Hand

12/15/2018 1-1100 Cash on Hand

12/19/2018 1-1100 Cash on Hand

1-1100 Cash on Hand

Date Account Number Account Name

12/1/2018 3-1100 Common Stock

Date Account Number Account Name

12/1/2018 8-3000 Consigment Income

8-3000 Consigment Income

Date Account Number Account Name

12/1/2018 2-1211 Consigment Liability

2-1211 Consigment Liability

12/17/2018 2-1211 Consigment Liability

Date Account Number Account Name

12/1/2018 5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

 5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

5-1100 Cost of Goods Sold

Date Account Number Account Name

12/1/2018 2-1110 Credit Card

12/21/2018 2-1110 Credit Card

Date Account Number Account Name

12/1/2018 2-1212 Deposit for Supplier

2-1212 Deposit for Supplier

Date Account Number Account Name

12/1/2018 1-1432 Deposit in Paid

1-1432 Deposit in Paid

Date Account Number Account Name

12/1/2018 6-2700 Depreciation Expense

Date Account Number Account Name

12/1/2018 3-3000 Dividend
 Date Account Number Account Name
12/1/2018 8-2000 Dividend Income

8-2000 Dividend Income

Date Account Number Account Name

12/1/2018 1-1230 Employee Receivable

12/8/2018 1-1230 Employee Receivable

Date Account Number Account Name

12/1/2018 1-3401 Equipment at Cost

12/20/2018 1-3401 Equipment at Cost

Date Account Number Account Name

12/1/2018 1-3402 Equipment Accum Depr

Date Account Number Account Name

12/1/2018 3-0000 Equity

Date Account Number Account Name

12/1/2018 4-2100 Freight Collected

4-2100 Freight Collected

4-2100 Freight Collected

 4-2100 Freight Collected

Date Account Number Account Name

12/1/2018 5-2000 Freight Paid

5-2000 Freight Paid

5-2000 Freight Paid

Date Account Number Account Name

12/1/2018 9-3000 Gain/Loss on Sales Vehicle

Date Account Number Account Name

12/1/2018 3-5000 Historycal Balancing

Date Account Number Account Name

12/1/2018 6-1200 In Store Promotion Expense

Date Account Number Account Name

12/1/2018 3-4000 Income Summary

Date Account Number Account Name

12/1/2018 6-3200 Income Tax Expense

Date Account Number Account Name

12/1/2018 2-1314 Income Tax Payable

2-1314 Income Tax Payable

Date Account Number Account Name

 12/1/2018 6-2800 Insurance Expense

Date Account Number Account Name

12/1/2018 8-1000 Interest Income
8-1000 Interest Income

Date Account Number Account Name

12/1/2018 1-3100 Land

Date Account Number Account Name

12/1/2018 6-2900 Late fees Expense

6-2900 Late fees Expense

Date Account Number Account Name

12/1/2018 4-2200 Late Fee Collected

Date Account Number Account Name

12/1/2018 6-2500 Maintenance and Repair expense

12/15/2018 6-2500 Maintenance and Repair expense

Date Account Number Account Name

12/1/2018 1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

12/4/2018 1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

12/11/2018 1-1310 Merchandise Inventory

12/13/2018 1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

12/21/2018 1-1310 Merchandise Inventory

1-1310 Merchandise Inventory

Date Account Number Account Name

12/1/2018 9-4000 Other Expense

Date Account Number Account Name

12/1/2018 8-4000 Other Income

Date Account Number Account Name

12/1/2018 2-2200 Other Liability

Date Account Number Account Name

12/1/2018 1-1120 Petty Cash

1-1120 Petty Cash

1-1120 Petty Cash

1-1120 Petty Cash

 1-1120 Petty Cash

1-1120 Petty Cash

12/17/2018 1-1120 Petty Cash

1-1120 Petty Cash

Date Account Number Account Name

12/1/2018 1-1431 Prepaid Income Tax

Date Account Number Account Name

12/1/2018 1-1420 Prepaid Insurance

Date Account Number Account Name

12/1/2018 1-1410 Prepaid Rent

Date Account Number Account Name

12/1/2018 5-3000 Purchase Discount

5-3000 Purchase Discount

Date Account Number Account Name

12/1/2018 6-2300 Rent Expense

Date Account Number Account Name

12/1/2018 3-2000 Retained Earning

Date Account Number Account Name

12/1/2018 4-2300 Sales Discount
 4-2300 Sales Discount

4-2300 Sales Discount

Date Account Number Account Name

12/1/2018 4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

4-1100 Sales of Merchandise

Date Account Number Account Name

12/1/2018 4-2400 Sales Return

12/7/2018 4-2400 Sales Return

Date Account Number Account Name

12/1/2018 1-2100 Stock Investment
12/12/2018 1-2100 Stock Investment

Date Account Number Account Name

12/1/2018 1-1320 Supplies
12/1/2018 1-1320 Supplies

Date Account Number Account Name

12/1/2018 6-2400 Supplies Expense

Date Account Number Account Name

12/1/2018 6-2200 Telephone, Electricity, and Water Expense

12/7/2018 6-2200 Telephone, Electricity, and Water Expense

Date Account Number Account Name

12/1/2018 1-1110 Undeposited Funds

Date Account Number Account Name

12/1/2018 6-2100 Utility Expense
12/15/2018 6-2100 Utility Expense

12/17/2018 6-2100 Utility Expense

Date Account Number Account Name

12/1/2018 1-1430 VAT Income

1-1430 VAT Income

1-1430 VAT Income

1-1430 VAT Income

1-1430 VAT Income

 1-1430 VAT Income

Date Account Number Account Name

12/1/2018 2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

2-1310 VAT Outcome

Date Account Number Account Name

12/1/2018 2-1215 VAT Payable

Date Account Number Account Name

 12/1/2018 1-3301 Vehicle at Cost

12/10/2018 1-3301 Vehicle at Cost

1-3301 Vehicle at Cost

Date Account Number Account Name

12/1/2018 1-3302 Vehicle Accumulated Depr

1-3302 Vehicle Accumulated Depr

Date Account Number Account Name

12/1/2018 6-3100 Wages and Salaries Expense

12/28/2018 6-3100 Wages and Salaries Expense

 Description Debit
Opening Balance Rp -
Rp 900,000

Pelunasan hutang kepada PT EVEREST Rp 74,800,000

Pengembalian barang rusak atas pembelian kredit

PT.France Rp 9,405,000
Pelunasan Hutang kepada PT Ericson Rp 66,825,000

Description Debit
Opening Balance Rp 331,375,000
Penjualan Secara kredit kepada Daffa Elektro FPJ12-
1 Rp 75,285,000

Penjualan barang dagang kepada Toko Rizqi dengan

faktur FPJ12-2 Rp 68,135,000

Penjualan barang dagangan secara kredit kepada

Toko Arifin dengan faktur NPJ12-3 Rp 72,505,000
Rp 42,668,250
Penjualan barang dagang kepada Daffa Elektronik Rp 21,560,000

Description Debit
Opening Balance Rp -
 Description Debit
Opening Balance Rp 32,000,000
Pembayaran Iklan Rp 3,200,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Pelunasan hutang kepada Bank Mandiri Loan Rp 30,000,000

Description Debit
Opening Balance Rp 42,500,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 400,000,000

Description Debit
Opening Balance Rp 380,600,000

Diterima pembayaran faktur FPJ12-1 dari Shofia

Elektronik Rp 29,654,000
 Pelunasan Piutang oleh Daffa Elektro Rp 42,405,000

Pelunasan piutang dari Daffa Elektronik Rp 75,285,000

Diterima pelunasan dari Toko Rizqi Rp 57,355,000

Pendapatan dividend atas saham PT MAJU

MAKMUR tbk. Rp 75,000,000

Description Debit
Opening Balance Rp 123,000,000

Penjualan barang secara tunai kepada Tuan Nakota

dengan faktur NK-12-1 Rp 24,007,500
Penjualan barang konsinyasi secara tunai kepada
Toko Maulana dengan faktur NK12-2 Rp 24,200,000

Penjualan tunai kepada shofi elektronik dengan

faktur NK-302 Rp 107,562,000

Penjualan barang dagangan secara kredit kepada

Toko Ningrum dengan faktur FPJ12-4 Rp 10,000,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Penyerahan atas penjualan barang konsinyasi Rp 19,800,000

Description Debit
Opening Balance Rp 1,125,000,000

Rp 67,350,000

Rp 60,850,000
 Rp 22,500,000

Rp 98,500,000

Rp 64,550,000

Rp 47,750,000

Rp 19,600,000

Description Debit
Opening Balance Rp -

Pelunasan hutang kartu kredit pada bank permata Rp 7,500,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -
 Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 4,500,000

Pemberian piutang kepada karyawan atas nama

Indah Setiani dan Anto Sudibyo Rp 5,500,000

Description Debit
Opening Balance Rp 28,000,000

Pembelian peralatan administrasi Rp 24,750,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -
 Description Debit
Opening Balance Rp 19,750,000

Rp 900,000

Rp 1,000,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 24,000,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
 Opening Balance Rp -

Description Debit
Opening Balance Rp -
Rp 4,500,000

Description Debit
Opening Balance Rp 450,000,000

Description Debit
Opening Balance Rp -

Rp 668,250

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 33,500,000

Beban perbaikan dan perawatan komputer Rp 2,150,000

Description Debit
Opening Balance Rp 353,150,000

Pembelian barang dagangan dari PT EVEREST NP12-

1 Rp 62,250,000

Rp 9,800,000

Pembelian barang dagang dari PT EVEREST dengan

faktur NK12-2 Rp 41,500,000
 Pembelian barang dagangan secara kredit dari
PT.France Rp 58,700,000

Pembelian barang dagang secara kredit kepada PT

Holland Rp 88,500,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 10,000,000

Rp -

Rp -
Pengisian kembali kas kecil Rp 10,000,000

Description Debit
Opening Balance Rp 27,500,000

Description Debit
Opening Balance Rp 12,000,000

Description Debit
Opening Balance Rp 12,500,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 12,500,000
 Rp 742,500

Rp 1,083,500

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp -

Pengembalian barang rusak Rp 9,800,000

Description Debit
Opening Balance Rp 250,000,000
 Pembelian saham PT.Depo Cikarang Rp 51,000,000

Description Debit
Opening Balance Rp 17,500,000
Pembelian Perlengkapan Rp 2,750,000

Description Debit
Opening Balance Rp 53,000,000

Description Debit
Opening Balance Rp 37,250,000

Pembayaran tagihan telepon, listrik, dan air Rp 2,350,000

Description Debit
Opening Balance Rp -

Description Debit
Opening Balance Rp 21,000,000
Beban kebersihan Rp 450,000

Pembayaran perjalanan dinas kepada Agung Travel Rp 1,700,000

Description Debit
Opening Balance Rp 119,685,000

Rp 6,225,000

Rp 4,150,000

Rp 5,870,000
 Rp 8,850,000

Description Debit
Opening Balance Rp -

Rp 980,000

Description Debit
Opening Balance Rp -

Description Debit
 Opening Balance Rp 210,000,000

Pertukaran aktiva tetap Rp 97,000,000

Description Debit
Opening Balance Rp -

Rp 25,000,000

Description Debit
Opening Balance Rp 550,000,000

Pembayaran gaji karyawan selama bulan Desember

2018 Rp 325,000,000
 Credit
Rp 252,500,000

Rp 29,654,000
Rp 67,221,000

Rp 46,650,000
Rp 54,570,000

Rp 77,350,000

Credit
Rp -

Rp 29,654,000

Rp 10,780,000
Rp 42,405,000
Rp 75,285,000
Rp 57,355,000

Credit
Rp 2,350,000
 Credit
Rp -
Rp -

Credit
Rp 15,000,000

Credit
Rp -

Credit
Rp 250,000,000

Credit
Rp -

Credit
Rp 22,500,000

Credit
Rp -

Credit
Rp -

Rp 67,221,000

Rp 65,340,000
Rp 74,800,000

Rp 51,000,000

Rp 10,000,000

Rp 19,800,000

Rp 67,493,250

Rp 7,500,000

Rp 34,500,000

Rp 278,750,000

Credit
Rp -

Rp 5,500,000

Rp 32,000,000
Rp 24,750,000

Credit
Rp 907,000,000

Credit
Rp 25,300,000

Rp 2,200,000

Credit
Rp -

Rp 19,800,000

Credit
Rp -

Rp 9,800,000
 Credit
Rp 7,500,000

Credit
Rp -

Rp 10,000,000

Credit
Rp -

Rp 20,000,000

Credit
Rp -

Credit
Rp -
 Credit
Rp 26,700,000

Rp 75,000,000

Credit
Rp -

Credit
Rp -

Credit
Rp 5,000,000

Credit
Rp -

Credit
Rp 35,000,000

Rp 1,200,000

Rp 1,200,000
Rp 1,500,000

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Rp 46,250,000

Credit
Rp -

Credit
Rp 14,500,000

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Rp 67,350,000

Rp 60,850,000

Rp 22,500,000
Rp 8,550,000

Rp 98,500,000

Rp 64,550,000

Rp 47,750,000

Rp 19,600,000

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Rp 3,200,000

Rp 2,750,000

Rp 2,350,000
Rp 450,000

Rp 2,150,000

Rp 1,700,000

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp 19,000,000

Rp 2,079,000

Credit
Rp -

Credit
Rp 1,065,000,000

Credit
Rp -
 Credit
Rp 1,890,000,000

Rp 67,350,000

Rp 60,850,000

Rp 22,500,000

Rp 98,500,000

Rp 64,550,000

Rp 47,750,000

Rp 19,600,000

Credit
Rp -

Credit
Rp -
 Credit
Rp -
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Credit
Rp -

Rp 855,000
 Credit
Rp 180,460,000

Rp 6,735,000

Rp 6,085,000

Rp 2,250,000

Rp 2,200,000

Rp 9,850,000

Rp 6,455,000

Rp 4,775,000

Rp 1,960,000

Credit
Rp -

Credit
Rp -

Rp 90,000,000

Credit
Rp 22,500,000

Credit
Rp -
 PT HAR
Adjusted
For Ended 31st D
Date Account Number Account Name
12/31/2018 1-1130 Cash in Bank
9-2000 Bank Sevice Charge
8-1000 Interest Income
1-3210 Bulding at Cost
1-3220 Building Accumulated Depr
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr
1-3401 Equipment at Cost
1-3402 Equipment Accum Depr
1-1220 Allowance for Doubtful Debt
6-2600 Bad Debt Expense
6-2400 Supplies Expense
1-1320 Supplies
6-2800 Insurance Expense
1-1420 Prepaid Insurance
6-2300 Rent Expense
1-1410 Prepaid Rent
2-1310 VAT Outcome
1-1430 VAT Income
2-1215 VAT Payable
6-3200 Income Tax Expense
1-1431 Prepaid Income Tax
TOTAL
 PT HARIESKA
Adjusted Journal
For Ended 31st December 2018
Description Debit
Penyesuaian Rp 11,750,000
Penyesuaian Rp 3,250,000
Penyesuaian
Penyesuaian Rp 19,000,000
Penyesuaian
Penyesuaian Rp 22,500,000
Penyesuaian
Penyesuaian Rp 5,000,000
Penyesuaian
Penyesuaian Rp 3,118,522
Penyesuaian
Penyesuaian Rp 15,050,000
Penyesuaian
Penyesuaian Rp 6,000,000
Penyesuaian
Penyesuaian Rp 12,000,000
Penyesuaian
Penyesuaian Rp 219,790,000
Penyesuaian
Penyesuaian
Penyesuaian
Penyesuaian
L Rp 317,458,522
Credit

Rp 15,000,000

Rp 19,000,000

Rp 22,500,000

Rp 5,000,000

Rp 3,118,522

Rp 15,050,000

Rp 6,000,000

Rp 12,000,000

Rp 143,925,000
Rp 75,865,000

Rp 317,458,522
 Ledger
Account Number Account Name Debit
1-1100 Cash on Hand Rp 288,769,500
1-1110 Undeposited Funds Rp -
1-1120 Petty Cash Rp 20,000,000
1-1130 Cash in Bank Rp 660,299,000
1-1210 Accounts Receivable Rp 611,528,250
1-1220 Allowance for Doubtful Debt Rp -
1-1230 Employee Receivable Rp 10,000,000
1-1310 Merchandise Inventory Rp 613,900,000
1-1320 Supplies Rp 20,250,000
1-1410 Prepaid Rent Rp 12,500,000
1-1420 Prepaid Insurance Rp 12,000,000
1-1430 VAT Income Rp 144,780,000
1-1431 Prepaid Income Tax Rp 27,500,000
1-1432 Deposit in Paid Rp -
1-2100 Stock Investment Rp 301,000,000
1-3100 Land Rp 450,000,000
1-3210 Bulding at Cost Rp 400,000,000
1-3220 Building Accumulated Depr Rp -
1-3301 Vehicle at Cost Rp 307,000,000
1-3302 Vehicle Accumulated Depr Rp 25,000,000
1-3401 Equipment at Cost Rp 52,750,000
1-3402 Equipment Accum Depr Rp -
2-1110 Credit Card Rp 7,500,000
2-1210 Accounts Payable Rp 285,670,000
2-1211 Consigment Liability Rp 19,800,000
2-1212 Deposit for Supplier Rp -
2-1213 Accrued Expense Rp -
2-1314 Income Tax Payable Rp -
2-1215 VAT Payable Rp -
2-1310 VAT Outcome Rp 980,000
2-2100 Bank Mandiri Loan Rp 30,000,000
2-2110 Insurance Liability Rp -
2-2200 Other Liability Rp -
3-0000 Equity Rp -
3-1100 Common Stock Rp -
3-2000 Retained Earning Rp -
3-3000 Dividend Rp -
3-4000 Income Summary Rp -
3-5000 Historycal Balancing Rp -
4-1100 Sales of Merchandise Rp -
4-2100 Freight Collected Rp -
4-2200 Late Fee Collected Rp -
4-2300 Sales Discount Rp 14,326,000
4-2400 Sales Return Rp 9,800,000
5-1100 Cost of Goods Sold Rp 1,506,100,000
5-2000 Freight Paid Rp 21,650,000
5-3000 Purchase Discount Rp -
6-0000 Expense Rp -
6-1100 Advertising Expense Rp 35,200,000
6-1200 In Store Promotion Expense Rp 24,000,000
6-2100 Utility Expense Rp 23,150,000
6-2200 Telephone, Electricity, and Water Expense Rp 39,600,000
6-2300 Rent Expense Rp -
6-2400 Supplies Expense Rp 53,000,000
6-2500 Maintenance and Repair expense Rp 35,650,000
6-2600 Bad Debt Expense Rp -
6-2700 Depreciation Expense Rp -
6-2800 Insurance Expense Rp -
6-2900 Late fees Expense Rp 668,250
6-3100 Wages and Salaries Expense Rp 875,000,000
6-3200 Income Tax Expense Rp -
8-1000 Interest Income Rp 4,500,000
8-2000 Dividend Income Rp -
8-3000 Consigment Income Rp -
8-4000 Other Income Rp -
9-1000 Interest Expense Rp 60,000,000
9-2000 Bank Sevice Charge Rp 42,500,000
9-3000 Gain/Loss on Sales Vehicle Rp -
9-4000 Other Expense Rp -
AMOUNT Rp 7,046,371,000

AMOUNT Rp 7,046,371,000
 PT HARIESKA
Worksheet
For Period 31 December 2018

Ledger Unadjusted Trial Balance Adjusted Journal

Credit Debit Credit Debit
Rp 62,250,000 Rp 226,519,500 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 12,600,000 Rp 7,400,000 Rp - Rp -
Rp 676,404,250 Rp - Rp 16,105,250 Rp 11,750,000
Rp 215,479,000 Rp 396,049,250 Rp - Rp -
Rp 15,000,000 Rp - Rp 15,000,000 Rp 3,118,522
Rp - Rp 10,000,000 Rp - Rp -
Rp 389,650,000 Rp 224,250,000 Rp - Rp -
Rp - Rp 20,250,000 Rp - Rp -
Rp - Rp 12,500,000 Rp - Rp -
Rp - Rp 12,000,000 Rp - Rp -
Rp 855,000 Rp 143,925,000 Rp - Rp -
Rp - Rp 27,500,000 Rp - Rp -
Rp 20,000,000 Rp - Rp 20,000,000 Rp -
Rp - Rp 301,000,000 Rp - Rp -
Rp - Rp 450,000,000 Rp - Rp -
Rp - Rp 400,000,000 Rp - Rp 19,000,000
Rp 22,500,000 Rp - Rp 22,500,000 Rp -
Rp 90,000,000 Rp 217,000,000 Rp - Rp 22,500,000
Rp 22,500,000 Rp 2,500,000 Rp - Rp -
Rp - Rp 52,750,000 Rp - Rp 5,000,000
Rp 5,000,000 Rp - Rp 5,000,000 Rp -
Rp 7,500,000 Rp - Rp - Rp -
Rp 500,445,000 Rp - Rp 214,775,000 Rp -
Rp 19,800,000 Rp - Rp - Rp -
Rp 10,000,000 Rp - Rp 10,000,000 Rp -
Rp 2,350,000 Rp - Rp 2,350,000 Rp -
Rp 46,250,000 Rp - Rp 46,250,000 Rp -
Rp - Rp - Rp - Rp -
Rp 220,770,000 Rp - Rp 219,790,000 Rp 219,790,000
Rp 250,000,000 Rp - Rp 220,000,000 Rp -
Rp 438,750 Rp - Rp 438,750 Rp -
Rp - Rp - Rp - Rp -
Rp 1,065,000,000 Rp - Rp 1,065,000,000 Rp -
Rp 907,000,000 Rp - Rp 907,000,000 Rp -
Rp 1,065,000,000 Rp - Rp 1,065,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,271,100,000 Rp - Rp 2,271,100,000 Rp -
Rp 38,900,000 Rp - Rp 38,900,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 14,326,000 Rp - Rp -
Rp - Rp 9,800,000 Rp - Rp -
Rp 9,800,000 Rp 1,496,300,000 Rp - Rp -
Rp - Rp 21,650,000 Rp - Rp -
Rp 21,079,000 Rp - Rp 21,079,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 35,200,000 Rp - Rp -
Rp - Rp 24,000,000 Rp - Rp -
Rp - Rp 23,150,000 Rp - Rp -
Rp - Rp 39,600,000 Rp - Rp -
Rp - Rp - Rp - Rp 12,000,000
Rp - Rp 53,000,000 Rp - Rp 15,050,000
Rp - Rp 35,650,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 6,000,000
Rp - Rp 668,250 Rp - Rp -
Rp - Rp 875,000,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 14,500,000 Rp - Rp 10,000,000 Rp -
Rp 101,700,000 Rp - Rp 101,700,000 Rp -
Rp 27,500,000 Rp - Rp 27,500,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 60,000,000 Rp - Rp -
Rp - Rp 42,500,000 Rp - Rp 3,250,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 8,111,371,000 Rp 5,234,488,000 Rp 6,299,488,000 Rp 317,458,522
LOSS
Rp 8,111,371,000 Rp 5,234,488,000 Rp 6,299,488,000 Rp 317,458,522
 HARIESKA
Worksheet
31 December 2018

Adjusted Journal Adjusted Trial Balance Income Statement

Credit Debet Credit Debit
Rp - Rp 226,519,500 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 7,400,000 Rp - Rp -
Rp - Rp - Rp 4,355,250 Rp -
Rp - Rp 396,049,250 Rp - Rp -
Rp - Rp - Rp 11,881,478 Rp -
Rp - Rp 10,000,000 Rp - Rp -
Rp - Rp 224,250,000 Rp - Rp -
Rp 15,050,000 Rp 5,200,000 Rp - Rp -
Rp 12,000,000 Rp 500,000 Rp - Rp -
Rp 6,000,000 Rp 6,000,000 Rp - Rp -
Rp 143,925,000 Rp - Rp - Rp -
Rp - Rp 27,500,000 Rp - Rp -
Rp - Rp - Rp 20,000,000 Rp -
Rp - Rp 301,000,000 Rp - Rp -
Rp - Rp 450,000,000 Rp - Rp -
Rp - Rp 419,000,000 Rp - Rp -
Rp 19,000,000 Rp - Rp 41,500,000 Rp -
Rp - Rp 239,500,000 Rp - Rp -
Rp 22,500,000 Rp - Rp 20,000,000 Rp -
Rp - Rp 57,750,000 Rp - Rp -
Rp 5,000,000 Rp - Rp 10,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 214,775,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 10,000,000 Rp -
Rp - Rp - Rp 2,350,000 Rp -
Rp - Rp - Rp 46,250,000 Rp -
Rp 75,865,000 Rp - Rp 75,865,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 220,000,000 Rp -
Rp - Rp - Rp 438,750 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 1,065,000,000 Rp -
Rp - Rp - Rp 907,000,000 Rp -
Rp - Rp - Rp 1,065,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 2,271,100,000 Rp -
Rp - Rp - Rp 38,900,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 14,326,000 Rp - Rp 14,326,000
Rp - Rp 9,800,000 Rp - Rp 9,800,000
Rp - Rp 1,496,300,000 Rp - Rp 1,496,300,000
Rp - Rp 21,650,000 Rp - Rp 21,650,000
Rp - Rp - Rp 21,079,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 35,200,000 Rp - Rp 35,200,000
Rp - Rp 24,000,000 Rp - Rp 24,000,000
Rp - Rp 23,150,000 Rp - Rp 23,150,000
Rp - Rp 39,600,000 Rp - Rp 39,600,000
Rp - Rp 12,000,000 Rp - Rp 12,000,000
Rp - Rp 68,050,000 Rp - Rp 68,050,000
Rp - Rp 35,650,000 Rp - Rp 35,650,000
Rp 3,118,522 Rp - Rp 3,118,522 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 6,000,000 Rp - Rp 6,000,000
Rp - Rp 668,250 Rp - Rp 668,250
Rp - Rp 875,000,000 Rp - Rp 875,000,000
Rp - Rp - Rp - Rp -
Rp 15,000,000 Rp - Rp 25,000,000 Rp -
Rp - Rp - Rp 101,700,000 Rp -
Rp - Rp - Rp 27,500,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 60,000,000 Rp - Rp 60,000,000
Rp - Rp 45,750,000 Rp - Rp 45,750,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 317,458,522 Rp 5,137,813,000 Rp 6,202,813,000 Rp 2,767,144,250

Rp 317,458,522 Rp 5,137,813,000 Rp 6,202,813,000 Rp 3,553,397,522

Income Statement Balance Sheet
Credit Debit Credit
Rp - Rp 226,519,500 Rp -
Rp - Rp - Rp -
Rp - Rp 7,400,000 Rp -
Rp - Rp - Rp 4,355,250
Rp - Rp 396,049,250 Rp -
Rp - Rp - Rp 11,881,478
Rp - Rp 10,000,000 Rp -
Rp - Rp 224,250,000 Rp -
Rp - Rp 5,200,000 Rp -
Rp - Rp 500,000 Rp -
Rp - Rp 6,000,000 Rp -
Rp - Rp - Rp -
Rp - Rp 27,500,000 Rp -
Rp - Rp - Rp 20,000,000
Rp - Rp 301,000,000 Rp -
Rp - Rp 450,000,000 Rp -
Rp - Rp 419,000,000 Rp -
Rp - Rp - Rp 41,500,000
Rp - Rp 239,500,000 Rp -
Rp - Rp - Rp 20,000,000
Rp - Rp 57,750,000 Rp -
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp -
Rp - Rp - Rp 214,775,000
Rp - Rp - Rp -
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp 2,350,000
Rp - Rp - Rp 46,250,000
Rp - Rp - Rp 75,865,000
Rp - Rp - Rp -
Rp - Rp - Rp 220,000,000
Rp - Rp - Rp 438,750
Rp - Rp - Rp -
Rp 1,065,000,000 Rp - Rp -
Rp - Rp - Rp 907,000,000
Rp - Rp - Rp 1,065,000,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 2,271,100,000 Rp - Rp -
Rp 38,900,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 21,079,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 3,118,522 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 25,000,000 Rp - Rp -
Rp 101,700,000 Rp - Rp -
Rp 27,500,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 3,553,397,522 Rp 2,370,668,750 Rp 2,649,415,478
Rp - Rp 278,746,728 Rp -
Rp 3,553,397,522 Rp 2,370,668,750 Rp 2,370,668,750
 PT H
Income
For Ended Year,
I Sales
4-1100 Sales of Merchandise
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount
4-2400 Sales Return
Net Sales
II COGS OF GOODS SOLD
5-1100 Cost of Goods Sold
5-2000 Freight Paid
5-3000 Purchase Discount

Gross Profit

III Operating Expenses

6-1100 Advertising Expense
6-1200 In Store Promotion Expense
6-2100 Utility Expense
6-2200 Telephone, Electricity, and Water
6-2300 Rent Expense
6-2400 Supplies Expense
6-2500 Maintenance and Repair expense
6-2600 Bad Debt Expense
6-2700 Depreciation Expense
6-2800 Insurance Expense
6-2900 Late fees Expense
6-3100 Wages and Salaries Expense
6-3200 Income Tax Expense
Gross Expense
Loss
IV Others Revenue
8-1000 Interest Income
8-2000 Dividend Income
8-3000 Consigment Income
8-4000 Other Income

V Others Expense
 9-1000 Interest Expense
9-2000 Bank Sevice Charge
9-3000 Gain/Loss on Sales Vehicle
9-4000 Other Expense

Others Loss
Net Loss
 PT HARIESKA
Income Statement
For Ended Year, December 31st 2018

Rp 2,271,100,000
Rp 38,900,000
Rp -
-Rp 14,326,000
-Rp 9,800,000
Rp 2,285,874,000

Rp 1,496,300,000
Rp 21,650,000
-Rp 21,079,000
-Rp 1,496,871,000
Rp 789,003,000

Rp 35,200,000
Rp 24,000,000
Rp 23,150,000
Rp 39,600,000
Rp 12,000,000
Rp 68,050,000
Rp 35,650,000
-Rp 3,118,522
Rp -
Rp 6,000,000
Rp 668,250
Rp 875,000,000
Rp -
-Rp 1,116,199,728

Rp 25,000,000
Rp 101,700,000
Rp 27,500,000
Rp -
Rp 60,000,000
Rp 45,750,000
Rp -
Rp -
-Rp 327,196,728

Rp 154,200,000
-Rp 172,996,728
-Rp 105,750,000
-Rp 278,746,728
 PT HARIESKA
Change in Equity Statem
For Ended Year, December

3-2000 Retained Earning Rp 1,065,000,000

Net Loss -Rp 278,746,728

Capital, December 31st 2018

 PT HARIESKA
Change in Equity Statement
For Ended Year, December 31st 2018

Rp 786,253,272
 PT HAR
Balance
For Ended Year, Dec

Assets
Current Assets
1-1100 Cash on Hand Rp 226,519,500
1-1110 Undeposited Funds Rp -
1-1120 Petty Cash Rp 7,400,000
1-1130 Cash in Bank -Rp 4,355,250
1-1210 Accounts Receivable Rp 396,049,250
1-1220 Allowance for Doubtful Debt -Rp 11,881,478
1-1230 Employee Receivable Rp 10,000,000
1-1310 Merchandise Inventory Rp 224,250,000
1-1320 Supplies Rp 5,200,000
1-1410 Prepaid Rent Rp 500,000
1-1420 Prepaid Insurance Rp 6,000,000
1-1430 VAT Income Rp -
1-1431 Prepaid Income Tax Rp 27,500,000
1-1432 Deposit in Paid -Rp 20,000,000
1-2100 Stock Investment Rp 301,000,000
Total Current Assets Rp 1,168,182,022

FIXED ASSETS

1-3100 Land Rp 450,000,000

1-3210 Bulding at Cost Rp 419,000,000
1-3220 Building Accumulated Depr -Rp 41,500,000
1-3301 Vehicle at Cost Rp 239,500,000
1-3302 Vehicle Accumulated Depr -Rp 20,000,000
1-3401 Equipment at Cost Rp 57,750,000
1-3402 Equipment Accum Depr -Rp 10,000,000
TOTAL FIXED ASSETS Rp 1,094,750,000
TOTAL ASSETS
 PT HARIESKA
Balance Sheet
For Ended Year, December 31st 2018

LIABILITIES
CURRENT LIABILITIES
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Consigment Liability
2-1212 Deposit for Supplier
2-1213 Accrued Expense
2-1314 Income Tax Payable
2-1215 VAT Payable
2-1310 VAT Outcome
TOTAL CURRENT LIABILITIES
LONG TERM LIABILITIES
2-2100 Bank Mandiri Loan
2-2110 Insurance Liability
2-2200 Other Liability

TOTAL LONG TERM LIABILITIES

TOTAL LIABILITIES

EQUITY

3-2000 Retained Earning

Rp 2,262,932,022 TOTAL LIABILITIES AND EQUITY

Rp -
Rp 214,775,000
Rp -
Rp 10,000,000
Rp 2,350,000
Rp 46,250,000
Rp 75,865,000
Rp -
Rp 349,240,000

Rp 220,000,000
Rp 438,750
Rp -

Rp 220,438,750
Rp 569,678,750

Rp 907,000,000
Rp 786,253,272

Rp 2,262,932,022
 PT HARIESKA
Neraca
For Ended Year, December 31st 20
ASEETS
ASSETS 2017
1-1100 Cash on Hand Rp 123,000,000
1-1110 Undeposited Funds Rp -
1-1120 Petty Cash Rp 10,000,000
1-1130 Cash in Bank Rp 380,600,000
1-1210 Accounts Receivable Rp 331,375,000
1-1220 Allowance for Doubtful Debt -Rp 15,000,000
1-1230 Employee Receivable Rp 4,500,000
1-1310 Merchandise Inventory Rp 353,150,000
1-1320 Supplies Rp 17,500,000
1-1410 Prepaid Rent Rp 12,500,000
1-1420 Prepaid Insurance Rp 12,000,000
1-1430 VAT Income Rp 119,685,000
1-1431 Prepaid Income Tax Rp 27,500,000
1-1432 Deposit in Paid Rp -
1-2100 Stock Investment Rp 250,000,000
1-3100 Land Rp 450,000,000
1-3210 Bulding at Cost Rp 400,000,000
1-3220 Building Accumulated Depr -Rp 22,500,000
1-3301 Vehicle at Cost Rp 210,000,000
1-3302 Vehicle Accumulated Depr -Rp 22,500,000
1-3401 Equipment at Cost Rp 28,000,000
1-3402 Equipment Accum Depr -Rp 5,000,000

2-1110 Credit Card -Rp 7,500,000

2-1210 Accounts Payable -Rp 252,500,000
2-1211 Consigment Liability Rp -
2-1212 Deposit for Supplier Rp -
2-1213 Accrued Expense -Rp 2,350,000
2-1314 Income Tax Payable Rp -
2-1215 VAT Payable Rp -
2-1310 VAT Outcome -Rp 180,460,000
Rp -
2-2100 Bank Mandiri Loan -Rp 250,000,000
2-2110 Insurance Liability Rp -
2-2200 Other Liability Rp -

3-2000 Retained Earning -Rp 1,065,000,000

Amount Rp 907,000,000
 PT HARIESKA
Neraca
For Ended Year, December 31st 2018

2018 Net Change

Rp 226,519,500 Rp 103,519,500
Rp - Rp -
Rp 7,400,000 -Rp 2,600,000
-Rp 4,355,250 -Rp 384,955,250
Rp 396,049,250 Rp 64,674,250
-Rp 11,881,478 Rp 3,118,522
Rp 10,000,000 Rp 5,500,000
Rp 224,250,000 -Rp 128,900,000
Rp 5,200,000 -Rp 12,300,000
Rp 500,000 -Rp 12,000,000
Rp 6,000,000 -Rp 6,000,000
Rp - -Rp 119,685,000
Rp 27,500,000 Rp -
-Rp 20,000,000 -Rp 20,000,000
Rp 301,000,000 Rp 51,000,000
Rp 450,000,000 Rp -
Rp 419,000,000 Rp 19,000,000
-Rp 41,500,000 -Rp 19,000,000
Rp 239,500,000 Rp 29,500,000
-Rp 20,000,000 Rp 2,500,000
Rp 57,750,000 Rp 29,750,000
-Rp 10,000,000 -Rp 5,000,000

Rp - Rp 7,500,000
Rp 214,775,000 Rp 467,275,000
Rp - Rp -
Rp 10,000,000 Rp 10,000,000
Rp 2,350,000 Rp 4,700,000
Rp 46,250,000 Rp 46,250,000
Rp 75,865,000 Rp 75,865,000
Rp - Rp 180,460,000

Rp 220,000,000 Rp 470,000,000
Rp 438,750 Rp 438,750
Rp - Rp -

Rp 786,253,272 Rp 1,851,253,272
Rp 3,618,864,044 Rp 2,711,864,044
 PT HARIESKA
Cash Flow
For Ended Year, December 31st 2018
Operating Activities
Net Loss Rp -
Accounts Receivable Rp 64,674,250
Allowance for Doubtful Debt Rp 3,118,522
Merchandise Inventory -Rp 128,900,000
Supplies -Rp 12,300,000
Building Accumulated Depr -Rp 19,000,000
Vehicle Accumulated Depr Rp 2,500,000
Equipment Accum Depr -Rp 5,000,000
Accounts Payable Rp 467,275,000
VAT Payable Rp 75,865,000
VAT Outcome Rp 180,460,000
Deposit in Paid -Rp 20,000,000
Amount Rp 608,692,772

Investment Activity
Stock Investment Rp 51,000,000

Financing Activities

Bank Mandiri Loan Rp 470,000,000

Insurance Liability Rp 438,750
Retained Earning Rp 1,851,253,272
Amount Rp 2,321,692,022

TOTAL CASH ACTIVITIES

Cash Beginning Balance
Cash Ending Balance
er 31st 2018

Rp 2,981,384,794
Rp 907,000,000
Rp 3,888,384,794
 PT HARIESKA
Closing Journal
Per 1 Des 2018
Date Description Account Number
2018/12 31 Sales of Merchandise 4-1100
Freight Collected 4-2100
Purchase Discount 5-3000
Interest Income 8-1000
Dividend Income 8-2000
Consigment Income 8-3000
Income Summary

31 Income Summary
Sales Discount 4-2300
Sales Return 4-2400
Cost of Goods Sold 5-1100
Freight Paid 5-2000
Advertising Expense 6-1100
In Store Promotion Expense 6-1200
Utility Expense 6-2100
Telephone, Electricity, and Water Expense 6-2200
Rent Expense 6-2300
Supplies Expense 6-2400
Maintenance and Repair expense 6-2500
Bad Debt Expense 6-2600
Insurance Expense 6-2800
Late fees Expense 6-2900
Wages and Salaries Expense 6-3100
Interest Expense 9-1000
Bank Sevice Charge 9-2000

31 Loss Summary
Retained Earning 3-2000
Amount
Debit Credit
Rp 2,271,100,000
Rp 38,900,000
Rp 21,079,000
Rp -
Rp 101,700,000
Rp -
Rp 2,432,779,000

Rp 1,542,076,000
Rp 14,326,000
Rp 9,800,000
Rp 1,496,300,000
Rp 21,650,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

-Rp 278,746,728
-Rp 278,746,728
Rp 3,696,108,272 Rp 3,696,108,272