PT.

BOOMBASSTIK
GENERAL LEDGER
December 2017
(in Rp.)

Account : Cash in Bank Acct. No. : 1-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,181,556,500
31 CRJ 1 1,108,909,025 3,290,465,525
31 CPJ 1 573,282,175 2,717,183,350

Account : Petty Cash Acct. No. : 1-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 65,765,000
31 PCJ 1 16,211,300 49,553,700

Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 591,225,000
31 SJ 1 1,587,465,000 2,178,690,000
31 CRJ 1 755,161,250 1,423,528,750
31 GJ 1 62,897,500 1,360,631,250

Account : Allowance for Bad Debt Acct. No. : 1-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 234,677,000
31 GJ 1 35,425,000 199,252,000

Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 740,000,000
31 PJ 1 851,700,000 1,591,700,000
31 SJ 1 1,069,000,000 522,700,000
31 GJ 1 18,500,000 541,200,000
31 GJ 1 17,500,000 523,700,000

Account : Office Supplies Acct. No. : 1-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 53,675,000

1
 Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 204,375,000

Account : Prepaid Rent Acct. No. : 1-180

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 1 50,760,000 50,760,000

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -

Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 60,875,000 60,875,000
31 GJ 1 1,395,000 59,480,000

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 37,725,000
-

Account : Investment Acct. No. : 1-193

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 1 350,000,000 350,000,000

Account : Land Acct. No. : 1-310

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 5,000,000,000

Account : Buildings Acct. No. : 1-320

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,013,200,000

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 740,745,000

2
 Account : Equipment Acct. No. : 1-330
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 875,280,000

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 537,932,500

Account : Automobile Acct. No. : 1-340

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 408,480,000
31 GJ1 559,200,000 967,680,000
31 GJ1 408,480,000.00 559,200,000

Account : Acc. Depreciation - Automobile Acct. No. : 1-341

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 251,045,000
31 GJ1 4,255,000 255,300,000
31 GJ1 255,300,000 -

Account : Accounts Payable Acct. No. : 2-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 301,200,500
31 PJ 1 669,625,000 970,825,500
31 CPJ 1 301,200,500 669,625,000
31 GJ 1 15,345,000 654,280,000

3
 Account : Accrued Expense Acct. No. : 2-120
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 103,875,575
31 CPJ1 99,000,000 4,875,575
31 PCJ 1 4,875,575 -

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 61,285,700
31 CPJ 1 61,285,700 -

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 188,608,000 188,608,000
31 GJ 1 2,254,000 186,354,000

Account : Income Tax Article 21 Payable Acct. No. : 2-132

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 8,154,550
31 CPJ 1 8,154,550 -

Account : Income Tax Article 23 Payable Acct. No. : 2-133

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 6,652,300
31 CPJ1 6,652,300 -

Account : Dividend Payable Acct. No. : 2-135

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
29 GJ 1 230,000,000 230,000,000

4
 Account : Notes Payable Acct. No. : 2-136
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CRJ 1 150,000,000 150,000,000

Account : BANK MANDIRI Loan Acct. No. : 2-210

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 525,525,000
31 CPJ 1 9,555,000 515,970,000

Account : Stock Capital Acct. No. : 3-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 4,160,000,000
31 CRJ 200,000,000 4,360,000,000

Account : Retained Earnings Acct. No. : 3-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 7,661,226,700

Account : Dividend Acct. No. : 3-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 218,000,000 218,000,000

Account : Sales Acct. No. : 4-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 6,931,755,000
31 SJ 1 1,443,150,000 8,374,905,000

Account : Sales Discount Acct. No. : 4-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 99,250,400
31 CRJ 1 11,252,225 110,502,625

Account : Sales Return and Allowance Acct. No. : 4-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 35,654,000
31 GJ 1 24,975,000 60,629,000

5
 Account : Cost of Merchandise Sold Acct. No. : 5-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,311,747,000
31 SJ 1 1,069,000,000 4,380,747,000
31 GJ 1 18,500,000 4,362,247,000

Account : Utilities Expense Acct. No. : 6-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 69,872,150

Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 48,256,500

Account : Bad Debts Expense Acct. No. : 6-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 152,296,700

Account : Spoilage Expense Acct. No. : 6-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 24,213,500

Account : Depreciation Expense Acct. No. : 6-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 481,937,500

Account : Insurance Expense Acct. No. : 6-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 130,950,000

Account : Rent Expenses Acct. No. : 6-170

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -

6
 Account : Wages and Salaries Acct. No. : 6-180
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 873,950,000

Account : Advertising Expense Acct. No. : 6-190

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 46,117,500
31 PCJ 1 1,875,200 47,992,700

Account : Others Operating Expense Acct. No. : 6-200

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 89,987,500
31 PCJ 1 9,321,100 99,308,600

Account : Interest Income Acct. No. : 8-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 47,856,150

Account : Freights Collected Acct. No. : 8-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 35,573,500

Account : Late Fees Collected Acct. No. : 8-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 15,223,600

Account : Dividend Revenue Acct. No. : 8-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CRJ 1 15,000,000.00 15,000,000

7
 Account : Interest Expenses Acct. No. : 9-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 36,975,000
31 CPJ 1 7,012,500 43,987,500

Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 32,853,250

Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 18,756,400

Account : Income Tax Expense Acct. No. : 9-145

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -

Account : Late Fees Expenses Acct. No. : 9-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 29,755,350

Date Signature

Prepared by : ............ .....................

8
 PT. BOOMBASSTIK
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2017

NO CUSTOMER DOC. NO. DATE TERMS BALANCE

PEL-001 LOGIN AUDIO -
PEL-002 SETIABUDI AUDIO 243,540,000
PEL-003 AGYS SOUND 522,720,000
PEL-004 ELECTRONIC AUDIO 527,917,500
PEL-005 SOUNDMACHINE 66,453,750

Total – Subsidiary Ledger 1,360,631,250

Balance – General Ledger 1,360,631,250
Difference -

Date Signature

Prepared by : ............ .....................

PT. BOOMBASSTIK
ACCOUNTS PAYABLE SCHEDULE
December, 31 2017

NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SUP-001 PT. JAK SOUND -
SUP-002 PT. GAUNG MERDU 320,100,000
SPR-003 PT. INDONADA 365,420,000
SPR-004 PT. GELEGAR AUDIO 232,100,000

Total – Subsidiary Ledger 917,620,000

Balance – General Ledger 917,620,000
Difference -

Date Signature

Prepared by : ............ .....................

9
 PT. BOOMBASSTIK
MERCHANDISE INVENTORY SCHEDULE
December, 31 2017

CODE PRODUCT QUANTITY COST/UNIT BALANCE

HW-M360 Samsung Soundbar 79 3,100,000 244,900,000

HW-N650 Samsung Soundbar 68 4,100,000 278,800,000

Total – Subsidiary Ledger 523,700,000

Balance – General Ledger 523,700,000
Difference -

Date Signature

Prepared by : ............ .....................

10
 PT. BOMBASSTIK
UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2017
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 2,717,183,350 1
2 1-120 Petty Cash 49,553,700 2
3 1-130 Accounts Receivable 1,360,631,250 3
4 1-140 Allowance for Bad Debt 199,252,000 4
5 1-150 Merchandise Inventory 523,700,000 5
6 1-160 Office Supplies 53,675,000 6
7 1-170 Prepaid Insurance 218,250,000 7
8 1-180 Prepaid Rent 61,080,000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 83,420,000 10
11 1-192 Prepaid Income Tax Article 25 37,725,000 11
12 1-193 Investment 200,000,000 12
13 1-310 Land 6,500,000,000 13
14 1-320 Buildings 4,015,500,000 14
15 1-321 Acc. Depreciation – Buildings 987,143,750 15
16 1-330 Equipment 1,025,592,000 16
17 1-331 Acc. Depreciaton – Equipment 630,311,750 17
18 1-340 Automobile 1,574,208,000 18
19 1-341 Acc. Depreciaton – Automobile 967,482,000 19
20 2-110 Accounts Payable 917,620,000 20
21 2-120 Accrued Expense - 21
22 2-130 VAT (Value Added Tax) Payable - 22
23 2-131 VAT (Value Added Tax) Out 141,817,500 23
24 2-132 Income Tax Article 21 Payable - 24
25 2-133 Income Tax Article 23 Payable - 25
26 2-134 Income Tax Article 25/29 Payable - 26
27 2-135 Dividend Payable 218,000,000 27
28 2-136 Notes Payable 150,000,000 28
29 2-210 BANK MANDIRI Loan 515,970,000 29
30 3-110 Stock Capital 4,360,000,000 30
31 3-130 Retained Earnings 7,661,226,700 31
32 3-140 Dividend 218,000,000 - 32
33 3-150 Income Summary - 33

11
34 4-110 Sales 8,374,905,000 34
35 4-120 Sales Discount 110,502,625 35
36 4-130 Sales Return and Allowance 60,629,000 36
37 5-110 Cost of Merchandise Sold 4,362,247,000 37
38 6-110 Utilities Expense 69,872,150 38
39 6-120 Office Supplies Expense 48,256,500 39
40 6-130 Bad Debts Expense 152,296,700 40
41 6-140 Spoilage Expense 24,213,500 41
42 6-150 Depreciation Expense 481,937,500 42
43 6-160 Insurance Expense 130,950,000 43
44 6-170 Rent Expenses - 44
45 6-180 Wages and Salaries 873,950,000 45
46 6-190 Advertising Expense 47,992,700 46
47 6-200 Others Operating Expense 99,308,600 47
48 8-110 Interest Income 47,856,150 48
49 8-140 Freights Collected 35,573,500 49
50 8-150 Late Fees Collected 15,223,600 50
51 8-160 Dividend Revenue 15,000,000 51
52 9-110 Interest Expenses 49,447,125 52
53 9-120 Bank Service Charges 28,854,150 53
54 9-140 Income Tax Article 4(2) Expense 22,835,550 54
55 9-145 Income Tax Expense - 55
56 9-150 Late Fees Expenses 35,570,550 56
57 TOTAL 25,237,381,950 25,237,381,950 57

12