BOOK - 4 - Ferial - Tugas - 5

PT Cinta Komputer
GENERAL JOURNAL
Date Proof No. Accounts and Description Ref.

2011 1-Nov KM-0101 Cash 111
1-Nov Sales Discount 422
1-Nov Accounts Receivable 11201
1-Nov KM-0102 Cash 111

3-Nov NP-100 Inventory 114

3-Nov Accounts Payable 21106
3-Nov FP-104 Inventory 114

3-Nov Cash 111
5-Nov KK-0201 Salaries and Wages Payable 212

5-Nov Salaries and Wages Expense 521
5-Nov Cash 111
7-Nov FJ0211 Cash 111

7-Nov Sales 421
7-Nov FJ0211 Cost of Goods Sold 511

7-Nov Inventory 114
8-Nov FJ 0212 Accounts Receivable 11206

8-Nov Computer Service Revenue 411
8-Nov NK-846 Purchase Transportation Expenses 514

8-Nov Cash 111
10-Nov KK-0202 Accounts Payable 21104

10-Nov Cash 111
10-Nov Purchase Discount 512
11-Nov BP212 Supplies 115

11-Nov Cash 111
11-Nov BP-315 Inventory 114
12-Nov TL-0222 Telecommunication, Electricity, and Water Expense 523

12-Nov Cash 111
Date Proof No. Account and Description Ref.
2011 14-Nov FJ0214 Accounts Receivable 11202


14-Nov Sales 421

14-Nov Inventory 114
14-Nov KM-0103 Cash 111

15-Nov KM-0104 Cash 111

15-Nov Commission Revenue 611

17-Nov Sales 421

17-Nov MD-0015 Inventory 114

19-Nov OP0025 Cash 111

19-Nov Unearned Revenue 214
19-Nov KW-0152 Telecommunication, Electricity, and Water Expense 523

19-Nov Cash 111
22-Nov KM-0105 Cash 111

22-Nov FJ0217 Unearned Revenue 214

22-Nov Information System Revenue 412
25-Nov F354 Supplies 115

25-Nov Cash 111

26-Nov Sales 421

29-Nov KM0106 Cash 111

29-Nov Employee Receivables 117
1-Dec KK0203 Interest Expense 622

1-Dec Cash 111
2-Dec KP0052 General and Administrative Expense 528

2-Dec Accrued Expenses 213
3-Dec KK0204 Salaries and Wages Expenses 521

3-Dec Cash 111
5-Dec KM0107 Cash 111

5-Dec Accounts Receivable 11205
6-Dec FJ0219 Unearned Revenue 214

6-Dec Cash 111
6-Dec Computer Service Revenue 411
8-Dec FJ0220 Cash 111

8-Dec FJ0221 Accounts Receivable 11208

8-Dec Sales 421
8-Dec FJ0221 Cost of Goods Sold 511

8-Dec Inventory 114
9-Dec NP-315 Supplies 115

9-Dec Accounts Payable 21101
10-Dec BP312 Inventory 114

10-Dec Cash 111
10-Dec MK-0021 Inventory 114

10-Dec Cost of Goods Sold 511
10-Dec MK-0021 Sales Returns 423

15-Dec KW0275 Telecommunication, Electricity, and Water Expense 523

15-Dec Cash 111
15-Dec KW-0035 Telecommunication, Electricity, and Water Expense 523

15-Dec Cash 111
15-Dec TL-0328 Telecommunication, Electricity, and Water Expense 523

15-Dec Cash 111
15-Dec 00715 Telecommunication, Electricity, and Water Expense 523

15-Dec Cash 111
15-Dec KK-0205 Accounts Payable 21103

15-Dec Cash 111
19-Dec NP-306 Supplies 115

19-Dec Cash 111
20-Dec OP0026 Cash 111

20-Dec Unearned Revenue 214
23-Dec KM-0108 Cash 111

23-Dec Commission Revenue 611
24-Dec FJ0222 Cash 111

24-Dec Unearned Revenue 214

24-Dec Sales 421
24-Dec FJ0223 Cost of Goods Sold 511

24-Dec Inventory 114

2011 26-Dec KK-0206 Accounts Payable 21102
26-Dec Cash 111

26-Dec Cash 111

29-Dec Cash 111
29-Dec NK-915 Purchase Transportation Expenses 514

29-Dec Cash 111

30-Dec Sales 421
30-Dec FJ0224 Cost of Good Sold 511


30-Dec Sales 421

30-Dec Sales 421

30-Dec KM-0109 Cash 111

30-Dec KM-0110 Cash 111

31-Dec KM-0111 Cash 111

31-Dec Sales Discount 422

2011 31-Dec KM-0112 Cash 111
31-Dec Sales Discount 422

31-Dec Cash 111

31-Dec Cash 111

31-Dec Cash 111
31-Dec BM-0051 Loss on Uncollectible Accounts 529

31-Dec Allowance for Doubtful Accounts 113
31-Dec BM-0056 Telecommunication, Electricity, and Water Expense 523

31-Dec Accrued Expenses 213
31-Dec BM-0059 Salaries and Wages Expenses 521

31-Dec Salaries and Wages Payable 212

Page : 051
Debit Credit
4,940,000
260,000
5,200,000
3,920,000
80,000
4,000,000
2,200,000
2,200,000
37,500,000
27,500,000
10,000,000
900,000
6,000,000
6,900,000
2,000,000
7,150,000
9,150,000
8,300,000
8,300,000
1,050,000
1,050,000
425,000
425,000
1,300,000
1,235,000
65,000
300,000
300,000
28,800,000
28,800,000
250,000
250,000
105,375,000 105,375,000
Page: 052
Debit Credit
450,000
450,000
2,000,000
9,400,000
800,000
10,600,000
8,250,000
8,250,000
3,430,000
70,000
3,500,000
300,000
300,000
350,000
350,000
325,000
325,000
260,000
260,000
150,000
150,000
870,000
870,000
2,185,000
115,000
2,300,000
7,100,000
7,100,000
35,255,000 35,255,000
Page: 053
Debit Credit
750,000
750,000
1,000,000
1,000,000
900,000
900,000
400,000
400,000
1,800,000
1,800,000
3,000,000
3,000,000
6,000,000
6,000,000
980,000
980,000
150,000
100,000
250,000
500,000
500,000
6,750,000
6,750,000
5,825,000
5,825,000
400,000
400,000
28,555,000 28,555,000
Page: 054
Debit Credit
4,500,000
500,000
4,000,000
130,000
130,000
140,000
140,000
835,000
835,000
564,000
564,000
375,000
375,000
50,000
50,000
1,000,000
1,000,000
750,000
250,000
500,000
100,000
100,000
1,000,000
1,000,000
150,000
100,000
250,000
16,250,000
250,000
16,000,000
13,750,000
13,750,000
39,694,000 39,694,000
Page: 055
Debit Credit
1,000,000
1,000,000
300,000
300,000
500,000
500,000
280,000
280,000
45,500,000
4,000,000
41,500,000
37,500,000
37,500,000
4,350,000
3,500,000
850,000
800,000
800,000
5,700,000
5,000,000
700,000
650,000
650,000
8,200,000
8,200,000
7,100,000
7,100,000
6,477,800
132,200
6,610,000
118,490,000 118,490,000
Page: 056
Debit Credit
15,437,500
812,500
16,250,000
1,900,000
1,900,000
27,500,000
27,500,000
27,540,000
27,540,000
1,195,000
1,195,000
1,300,000
1,300,000
3,000,000
3,000,000
78,685,000 78,685,000
Page: 057
Debit Credit
Page: 058
Debit Credit
Page: 059
Debit Credit
Page: 060
Debit Credit
Page: 061
Debit Credit
Page: 062
Debit Credit
CASH / BANK Account No. : 111
Date Description REF. Debit Credit Balance

2011 31 Oct 35,500,000
1-Nov 4,940,000 40,440,000

1-Nov 3,920,000 44,360,000
3-Nov 10,000,000 34,360,000
5-Nov 6,900,000 27,460,000
7-Nov 2,000,000 29,460,000
8-Nov 425,000 29,035,000
10-Nov 1,235,000 27,800,000
11-Nov 300,000 27,500,000
12-Nov 250,000 27,250,000
14-Nov 2,000,000 29,250,000
14-Nov 3,430,000 32,680,000
15-Nov 300,000 32,980,000
17-Nov 350,000 33,330,000
19-Nov 150,000 33,480,000
19-Nov 870,000 32,610,000
22-Nov 2,185,000 34,795,000
25-Nov 750,000 34,045,000
26-Nov 1,000,000 35,045,000
29-Nov 400,000 35,445,000
1-Dec 1,800,000 33,645,000
3-Dec 6,000,000 27,645,000
5-Dec 980,000 28,625,000
6-Dec 100,000 28,725,000
8-Dec 500,000 29,225,000
10-Dec 500,000 28,725,000
15-Dec 835,000 27,890,000
15-Dec 564,000 27,326,000
15-Dec 375,000 26,951,000
15-Dec 50,000 26,901,000
15-Dec 1,000,000 25,901,000
19-Dec 250,000 25,651,000
20-Dec 100,000 25,751,000
23-Dec 1,000,000 26,751,000
24-Dec 150,000 26,901,000
26-Dec 1,000,000 25,901,000
26-Dec 300,000 25,601,000
29-Dec 500,000 25,101,000
29-Dec 280,000 24,821,000
30-Dec 8,200,000 33,021,000
30-Dec 7,100,000 40,121,000
31-Dec 6,477,800 46,598,800
31-Dec 15,437,500 62,036,300
31-Dec 1,900,000 60,136,300
31-Dec 27,500,000 32,636,300
31-Dec 27,540,000 5,096,300
ACCOUNTS RECEIVABLE Account No : 112
2011, Oct 31 Balance 17,430,000
1-Nov 5,200,000 12,230,000

1-Nov 4,000,000 8,230,000
7-Nov 7,150,000 15,380,000
8-Nov 1,050,000 16,430,000
14-Nov 450,000 16,880,000
14-Nov 9,400,000 26,280,000
14-Nov 3,500,000 22,780,000
22-Nov 2,300,000 20,480,000
5-Dec 980,000 19,500,000
8-Dec 6,750,000 26,250,000
10-Dec 140,000 26,110,000
24-Dec 16,250,000 42,360,000
30-Dec 45,500,000 87,860,000
30-Dec 4,350,000 92,210,000
30-Dec 5,700,000 97,910,000
30-Dec 8,200,000 89,710,000
30-Dec 7,100,000 82,610,000
31-Dec 6,610,000 76,000,000
31-Dec 16,250,000 59,750,000
ALLOWANCE FOR DOUBTFUL ACCOUNTS Account No. : 113
2011, Oct 31 Balance 260,000

Dec 31 1,195,000 1,455,000
INVENTORY Account No. : 114
2011, OCT 31 Balance 74,220,000
3-Nov 2,200,000 76,420,000

3-Nov 37,500,000 113,920,000
7-Nov 8,300,000 105,620,000
11-Nov 28,800,000 134,420,000
14-Nov 8,250,000 126,170,000
17-Nov 325,000 125,845,000
17-Nov 260,000 126,105,000
26-Nov 900,000 125,205,000
8-Dec 5,825,000 119,380,000
10-Dec 4,500,000 123,880,000
10-Dec 130,000 124,010,000
24-Dec 13,750,000 110,260,000
30-Dec 37,500,000 72,760,000
30-Dec 800,000 71,960,000
30-Dec 650,000 71,310,000
SUPPLIES Account No. : 115
2011, Oct 31 Balance 21,000,000
11-Nov 300,000 21,300,000

25-Nov 750,000 22,050,000
9-Dec 400,000 22,450,000
19-Dec 750,000 23,200,000
Prepaid Rent Account No. : 116
2011, Oct 31 Balance 24,000,000

Employee Receivables Account No. : 117
2011, Oct 31 Balance 7,500,000
29-Nov 400,000 7,100,000
Prepaid Expenses Account No. : 119

Land Account No. : 131
2011, Oct 31 Balance 50,000,000
Buildings Account No. : 132
2011, Oct Balance 225,000,000

Accumulated Building Depreciation Account No. : 133
2011, Oct Balance 45,000,000
Computers and Computer Service Equipment Account No. : 134
2011, Oct 31 Balance 27,700,000

Accumulated Depreciation on Computers and E Account No. : 135
2011, Oct Balance 6,000,000
Furniture and Office Equipment Account No. : 136
2011, Oct Balance 14,000,000

Accumulated Depreciation on Furniture and Office Equipme Account No. : 137
2011, Oct 31 Balance 1,000,000
Accounts Payable Account No. : 211
2011, Oct 31 Balance 2,300,000
3-Nov 2,200,000 4,500,000

3-Nov 27,500,000 32,000,000
10-Nov 1,300,000 30,700,000
11-Nov 28,800,000 59,500,000
17-Nov 260,000 59,760,000
9-Dec 400,000 60,160,000
10-Dec 4,000,000 64,160,000
15-Dec 1,000,000 63,160,000
19-Dec 500,000 63,660,000
26-Dec 1,000,000 62,660,000
26-Dec 300,000 62,360,000
29-Dec 500,000 61,860,000
31-Dec 1,900,000 59,960,000
31-Dec 27,500,000 32,460,000
31-Dec 27,540,000 4,920,000
Salaries and Wages Payable Account No. : 212
2011, Oct 31 Balance 900,000
5-Nov 900,000 0
31-Dec 3,000,000 3,000,000
Accrued Expenses Account No. : 213
2011
2-Dec 3,000,000 3,000,000
31-Dec 1,300,000 4,300,000
Unearned Revenue Account No. : 214
2011, Oct 31 Balance 8,250,000
19-Nov 150,000 8,400,000

22-Nov 7,100,000 1,300,000
6-Dec 150,000 1,150,000
20-Dec 100,000 1,250,000
24-Dec 100,000 1,150,000
Investment Credit Payable- Short term Account No. : 215
Investment Credit Payable- Long term Account No. : 221
2011, Oct 31 Balance 20,000,000

Share Capital Account No. : 311
2011, Oct 31 Balance 200,000,000
Retained Earnings Account No. : 312

2011, Oct 31 Balance 135,200,000

DIVIDEND Account No. : 313
2011, Oct 31 Balance 13,500,000
Computer Service Revenue Account No. : 411
2011, Oct 31 Balance 69,830,000
8-Nov 1,050,000 70,880,000

14-Nov 450,000 71,330,000
14-Nov 800,000 72,130,000
6-Dec 250,000 72,380,000
8-Dec 500,000 72,880,000
24-Dec 250,000 73,130,000
24-Dec 250,000 73,380,000
30-Dec 4,000,000 77,380,000
30-Dec 3,500,000 80,880,000
30-Dec 5,000,000 85,880,000
Information System Revenue Account No. : 412
2011, Oct 31 Balance 31,250,000
22-Nov 7,100,000 38,350,000
Deductions from Service Revenue Account No. : 413

2011, Oct 31 Balance 1,221,500
Sales Account No. : 421
2011, Oct 31 Balance 185,500,000
7-Nov 9,150,000 194,650,000

14-Nov 10,600,000 205,250,000
17-Nov 350,000 205,600,000
26-Nov 1,000,000 206,600,000
8-Dec 6,750,000 213,350,000
24-Dec 16,000,000 229,350,000
30-Dec 41,500,000 270,850,000
30-Dec 850,000 271,700,000
30-Dec 700,000 272,400,000
SALES DISCOUNTS Account No. : 422
2011, Oct 31 Balance 8,600,000
1-Nov 260,000 8,860,000

1-Nov 80,000 8,940,000
14-Nov 70,000 9,010,000
22-Nov 115,000 9,125,000
31-Dec 132,200 9,257,200
31-Dec 812,500 10,069,700
Sales Returns Account No. : 423
2011, Oct 31 Balance 720,000
10 Dec 140,000 860,000
Cost of Goods Sold Account No. : 511
2011, Oct 31 Balance 145,080,000
7-Nov 8,300,000 153,380,000

14-Nov 8,250,000 161,630,000
17-Nov 325,000 161,955,000
26-Nov 900,000 162,855,000
8-Dec 5,825,000 168,680,000
10-Dec 130,000 168,550,000
24-Dec 13,750,000 182,300,000
30-Dec 37,500,000 219,800,000
30-Dec 800,000 220,600,000
30-Dec 650,000 221,250,000
Purchase Discounts Account No. : 512
2011, Oct 31 Balance 5,740,000
10 Nov 65,000 5,805,000
Purchase Returns Account No. : 513
2011, Oct 31 Balance 1,060,000

Purchase Transportation Expenses Account No. : 514
2011, Oct 31 Balance 4,100,000
8-Nov 425,000 4,525,000

29-Dec 280,000 4,805,000
Salaries and Wages Expenses Account No. : 521
2011, Oct 31 Balance 36,400,000
5-Nov 6,000,000 42,400,000

3-Dec 6,000,000 48,400,000
31-Dec 3,000,000 51,400,000
Equipment Usage Expense Account No. : 522
Telecommunication, Electricity, and Water Expe Account No. : 523
2011, Oct 31 Balance 11,360,000
12-Nov 250,000 11,610,000

19-Nov 870,000 12,480,000
15-Dec 835,000 13,315,000
15-Dec 564,000 13,879,000
15-Dec 375,000 14,254,000
15-Dec 50,000 14,304,000
31-Dec 1,300,000 15,604,000
Insurance Expenses Account No. : 524
2011, Oct 31 Balance 4,800,000
Depreciation Expense of Buildings Account No. : 525

Depreciation Expenses of Computers and Compu Account No. : 526
Depreciation Expenses for Furniture and Office I Account No. : 527

General and Administrative Expenses Account No. : 528
2011, Oct 31 Balance 6,750,000
2-Dec 3,000,000 9,750,000
LOSS ON UNCOLLECTIBLE ACCOUNT Account No. : 529
31-Dec 1,195,000 1,195,000

COMMISSION REVENUE Account No. : 611
2011, Oct 31 Balance 19,891,500
15-Nov 300,000 20,191,500

23-Dec 1,000,000 21,191,500
RENT EXPENSE ACCOUNT. NO : 621

INTEREST EXPENSE Account No. : 622
2011, Oct 31 Balance 3,300,000
1-Dec 1,800,000 5,100,000
INCOME SUMMARY Account No. : 631

PT Cinta Komputer
FINANCIAL STATEMENT WORKSHEET
FOR YEAR ENDED 31 DECEMBER 2011
Acc Account Balance Adjustments Adjusted Account Balance Profit/Loss Balance Sheet
Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
No.
111 Cash/Bank 5,096,300
112 Accounts Receivable 59,750,000 1,195,000
113 Allowance for Doubtful Accounts 1,455,000
114 Inventory 71,310,000 7,945,000
115 Supplies 23,200,000 22,000,000
116 Prepaid Expenses- Vehicle Rent 24,000,000
117 Employee Receivable 7,100,000
119 Prepaid Expenses 0
131 Land 50,000,000

132 Buildings 225,000,000
133 Accumulated Depreciation-Building 45,000,000
134 Computer and Computer Service 27,700,000
Equipment
135 Accumulated Depreciation on Computers 6,000,000
and Equipment
136 Office Furniture and Equipment 14,000,000
137 Accumulated Depreciation on Furniture 1,000,000
and Office Equipment
211 Accounts Payable 4,920,000
212 Salaries and Wages Payable 3,000,000
213 Accrued Expenses 4,300,000
214 Unearned Revenue 1,150,000
215 Investment Credit Payable-short 0
221 Investment Credit Payable-long 20,000,000
311 Share capital 200,000,000
321 Retained Earnings 135,200,000
331 Dividend 13,500,000
Total ................... 520,656,300 422,025,000
Acc Account Balance Adjustments Adjusted Account Balance Profit/Loss Balance Sheet
Account
No. Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Total ................... 326,055,200 424,686,500
411 Computer Service Revenue 85,880,000

412 Information System Revenue 38,350,000
413 Deductions for Service Revenue 1,221,500
421 Sales 272,400,000
422 Sales Discounts 10,069,700
423 Sales Returns 860,000
511 Purchases 221,250,000
512 Purchase Discounts 5,805,000
513 Purchase Returns 1,060,000
514 Purchase Transportation Expenses 4,805,000
521 Salaries and Wages Expenses 51,400,000
522 Equipment Usage Expense 0
523 Telecommunication, Electricity, and 15,604,000
Water Expenses
524 Insurance Expenses 4,800,000
525 Building Depreciation Expense 0
526 Computer and Equipment Depreciation 0
Expense
527 Furniture and Equipment Depreciation 0
Expenses
528 General and Administrative Expenses 9,750,000
529 Loss on Uncollectible Accounts 1,195,000
611 Commission Revenue 21,191,500
621 Rental Expenses 0
622 Interest Expenses 5,100,000
631 Income Summary
Inventory Expenses 7,945,000
Supplies Expenses 22,000,000
Bad Debt Expenses 1,195,000
KAS / BANK No. Rekening : 111
Tanggal Keterangan REF. Debit Kredit Saldo
2011, Okt 31 Saldo 35,500,000
Tanggal Keterangan REF. Debit Kredit Saldo

Tanggal Keterangan Ref. Debit Kredit Saldo

PIUTANG DAGANG No. Rekening : 112
2011, Okt 31 Saldo 17,430,000
PIUTANG DAGANG No. Rekening : 112

TAKSIRAN KERUGIAN PIUTANG No. Rekening : 113
2011, Okt 31 Saldo 260,000
PERSEDIAAN BARANG DAGANG No. Rekening : 114
2011, Okt 31 Saldo 74,220,000

PERSEDIAAN PERLENGKAPAN No. Rekening : 115
2011, Okt 31 Saldo 21,000,000
SEWA DIBAYAR DIMUKA No. Rekening : 116
2011, Okt 31 Saldo 24,000,000

PIUTANG KARYAWAN No. Rekening : 117
2011, Okt 31 Saldo 7,500,000
BIAYA DIBAYAR DIMUKA No. Rekening : 119

TANAH No. Rekening : 131
2011, Okt 31 Saldo 50,000,000
BANGUNAN No. Rekening : 132
2011, Okt Saldo 225,000,000

AKUMULASI DEPRESIASI BANGUNAN No. Rekening : 133
2011, Okt Saldo 45,000,000
KOMPUTER & PERALATAN SERV. KOMP. No. Rekening : 134
2011, Okt 31 Saldo 27,700,000

AKM. DEP.KOMP. & PERALATAN SERVICE No. Rekening : 135
2011, Okt Saldo 6,000,000
MEUBEL DAN INVENTARIS KANTOR No. Rekening : 136
2011, Okt Saldo 14,000,000

AKM DEP.MEUBEL & INVENTARIS KANTOR No. Rekening : 137
2011, Okt 31 Saldo 1,000,000
UTANG DAGANG No. Rekening : 211
2011, Okt 31 Saldo 2,300,000

UTANG DAGANG No. Rekening : 211
UTANG GAJI DAN UPAH No. Rekening : 212
2011, Okt 31 Saldo 900,000

BIAYA YANG MASIH HARUS DIBAYAR No. Rekening : 213
PENDAPATAN YANG DITERIMA DIMUKA No. Rekening : 214
2011, Okt 31 Saldo 8,250,000

UTANG KREDIT INVESTASI No. Rekening : 215
UTANG KREDIT INVESTASI No. Rekening : 221
2011, Okt 31 Saldo 20,000,000

MODAL SAHAM No. Rekening : 311
2011, Okt 31 Saldo 200,000,000
SALDO LABA No. Rekening : 321

2011, Okt 31 Saldo 135,200,000

DEVIDEN No. Rekening : 331
2011, Okt 31 Saldo 13,500,000
PENDAPATAN SERVICE KOMPUTER No. Rekening : 411
2011, Okt 31 Saldo 69,830,000

PEND. PEMBUATAN SISTEM INFORMASI No. Rekening : 412
2011, Okt 31 Saldo 31,250,000
POTONGAN PENDAPATAN JASA No. Rekening : 413

2011, Okt 31 Saldo 1,221,500
PENJUALAN No. Rekening : 421
2011, Okt 31 Saldo 185,500,000
POTONGAN PENJUALAN No. Rekening : 422
2011, Okt 31 Saldo 8,600,000

RETUR PENJUALAN No. Rekening : 423
2011, Okt 31 Saldo 720,000
PEMBELIAN No. Rekening : 511
2011, Okt 31 Saldo 145,080,000

POTONGAN PEMBELIAN No. Rekening : 512
2011, Okt 31 Saldo 5,740,000
RETUR PEMBELIAN No. Rekening : 513
2011, Okt 31 Saldo 1,060,000

BIAYA ANGKUT PEMBELIAN No. Rekening : 514
2011, Okt 31 Saldo 4,100,000
BIAYA GAJI DAN UPAH No. Rekening : 521
2011, Okt 31 Saldo 36,400,000

BIAYA PEMAKAIAN PERLENGKAPAN No. Rekening : 522
BIAYA TELEKOMUNIKASI, LISTRIK & AIR No. Rekening : 523
2011, Okt 31 Saldo 11,360,000

BIAYA ASURANSI No. Rekening : 524
2011, Okt 31 Saldo 4,800,000
BIAYA DEPRESIASI BANGUNAN No. Rekening : 525

BIAYA DEPR. KOMPUTER & PERALATAN No. Rekening : 526
BIAYA DEPR. MEUBEL & INVENTARIS No. Rekening : 527

BIAYA ADMINISTRASI DAN UMUM No. Rekening : 528
2011, Okt 31 Saldo 6,750,000
KERUGIAN PIUTANG TAK TERTAGIH No. Rekening : 529

PENDAPATAN KOMISI No. Rekening : 611
2011, Okt 31 Saldo 19,891,500
BIAYA SEWA No. Rekening : 621

BIAYA BUNGA No. Rekening : 622
2011, Okt 31 Saldo 3,300,000
IKHTISAR RUGI LABA No. Rekening : 631

Date Description REF. Debit
2011
Dec 31 Inventory Expenses 7,945,000
Inventory
31 Supplies Expenses 22,000,000

Supplies
31 Bad Debt Expenses 1,195,000

Account Recievable
Credit
7,945,000
22,000,000
1,195,000
PT Cinta Komputer
LAPORAN LABA RUGI
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2011
PT Cinta Komputer
LAPORAN SALDO LABA
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2011
PT Cinta Komputer
NERACA
31 DESEMBER 2011
PT Cinta Komputer
CCOUNT BALANCE AFTER CLOSING
31 DECEMBER 2011
ACC NO. BALANCE
ACCOUNT NAME
DEBIT CREDIT
111 Cash/Bank
112 Accounts Receivable
113 Allowance for Doubtful Accounts
114 Inventory
115 Supplies
116 Prepaid Expenses- Vehicle Rent
117 Employee Receivable
119 Prepaid Expenses
131 Land
132 Buildings
133 Accumulated Depreciation-Building
134 Computer and Computer Service Equipment
135 Accumulated Depreciation on Computers and
Equipment
136 Office Furniture and Equipment
137 Accumulated Depreciation on Furniture and
Office Equipment
211 Accounts Payable
212 Salaries and Wages Payable
213 Accrued Expenses
214 Unearned Revenue
215 Investment Credit Payable-short
221 Investment Credit Payable-long
311 Share capital
321 Retained Earnings
331 Dividend
411 Computer Service Revenue
412 Information System Revenue
413 Deductions for Service Revenue
421 Sales
422 Sales Discounts
423 Sales Returns
511 Purchases
512 Purchase Discounts
ACC NO. BALANCE
ACCOUNT NAME
DEBIT CREDIT
513 Purchase Returns
514 Purchase Transportation Expenses
521 Salaries and Wages Expenses
522 Equipment Usage Expense
523 Telecommunication, Electricity, and Water
Expenses
524 Insurance Expenses
525 Building Depreciation Expense
526 Computer and Equipment Depreciation Expense
527 Furniture and Equipment Depreciation
Expenses
528 General and Administrative Expenses
529 Loss on Uncollectible Accounts
611 Commission Revenue
621 Rental Expenses
622 Interest Expenses
631 Income Summary
T O T A L...............
PT Cinta Komputer
ACCOUNT BALANCE AFTER RE-OPENING
01 JANUARI 2012
ACC NO. BALANCE
ACCOUNT NAME
DEBIT CREDIT
111 Cash/Bank
112 Accounts Receivable
113 Allowance for Doubtful Accounts
114 Inventory
115 Supplies
116 Prepaid Expenses- Vehicle Rent
117 Employee Receivable
119 Prepaid Expenses
131 Land
132 Buildings
133 Accumulated Depreciation-Building
134 Computer and Computer Service Equipment
135 Accumulated Depreciation on Computers and
Equipment
136 Office Furniture and Equipment
137 Accumulated Depreciation on Furniture and
Office Equipment
211 Accounts Payable
212 Salaries and Wages Payable
213 Accrued Expenses
214 Unearned Revenue
215 Investment Credit Payable-short
221 Investment Credit Payable-long
311 Share capital
321 Retained Earnings
331 Dividend
411 Computer Service Revenue
412 Information System Revenue
413 Deductions for Service Revenue
421 Sales
422 Sales Discounts
423 Sales Returns
511 Purchases
512 Purchase Discounts
ACC NO. BALANCE
ACCOUNT NAME
DEBIT CREDIT
513 Purchase Returns
514 Purchase Transportation Expenses
521 Salaries and Wages Expenses
522 Equipment Usage Expense
523 Telecommunication, Electricity, and Water
Expenses
524 Insurance Expenses
525 Building Depreciation Expense
526 Computer and Equipment Depreciation Expense
527 Furniture and Equipment Depreciation Expenses
528 General and Administrative Expenses
529 Loss on Uncollectible Accounts
611 Commission Revenue
621 Rental Expenses
622 Interest Expenses
631 Income Summary
T O T A L...............

BOOK - 4 - Ferial - Tugas - 5

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BOOK - 4 - Ferial - Tugas - 5

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PT Cinta Komputer

Date Proof No. Accounts and Description Ref.

1-Nov KM-0102 Cash 111

3-Nov NP-100 Inventory 114

3-Nov FP-104 Inventory 114

5-Nov KK-0201 Salaries and Wages Payable 212

7-Nov FJ0211 Cash 111

7-Nov FJ0211 Cost of Goods Sold 511

8-Nov FJ 0212 Accounts Receivable 11206

8-Nov NK-846 Purchase Transportation Expenses 514

10-Nov KK-0202 Accounts Payable 21104

11-Nov BP212 Supplies 115

12-Nov TL-0222 Telecommunication, Electricity, and Water Expense 523

Date Proof No. Account and Description Ref.

2011 14-Nov FJ0214 Accounts Receivable 11202

14-Nov FJ0215 Cash 111

14-Nov FJ0215 Cost of Goods Sold 511

14-Nov KM-0103 Cash 111

15-Nov KM-0104 Cash 111

17-Nov FJ0216 Cash 111

17-Nov FJ0216 Cost of Goods Sold 511

17-Nov MD-0015 Inventory 114

19-Nov OP0025 Cash 111

19-Nov KW-0152 Telecommunication, Electricity, and Water Expense 523

22-Nov KM-0105 Cash 111

22-Nov FJ0217 Unearned Revenue 214

Date Proof No. Account and Description Ref.

25-Nov F354 Supplies 115

26-Nov FJ0218 Cash 111

26-Nov FJ0218 Cost of Goods Sold 511

29-Nov KM0106 Cash 111

1-Dec KK0203 Interest Expense 622

2-Dec KP0052 General and Administrative Expense 528

3-Dec KK0204 Salaries and Wages Expenses 521

5-Dec KM0107 Cash 111

6-Dec FJ0219 Unearned Revenue 214

8-Dec FJ0220 Cash 111

8-Dec FJ0221 Accounts Receivable 11208

8-Dec FJ0221 Cost of Goods Sold 511

9-Dec NP-315 Supplies 115

Date Proof No. Account and Description Ref.

10-Dec BP312 Inventory 114

10-Dec MK-0021 Inventory 114

10-Dec MK-0021 Sales Returns 423

15-Dec KW0275 Telecommunication, Electricity, and Water Expense 523

15-Dec KW-0035 Telecommunication, Electricity, and Water Expense 523

15-Dec TL-0328 Telecommunication, Electricity, and Water Expense 523

15-Dec 00715 Telecommunication, Electricity, and Water Expense 523

15-Dec KK-0205 Accounts Payable 21103

19-Dec NP-306 Supplies 115

20-Dec OP0026 Cash 111

23-Dec KM-0108 Cash 111

24-Dec FJ0222 Cash 111

24-Dec FJ0223 Accounts Receivable 11208

24-Dec FJ0223 Cost of Goods Sold 511

Date Proof No. Account and Description Ref.

26-Dec KK-0207 Accounts Payable 21106

29-Dec KK-0208 Accounts Payable 21104

29-Dec NK-915 Purchase Transportation Expenses 514

30-Dec FJ0224 Accounts Receivable 11202

30-Dec FJ0224 Cost of Good Sold 511

30-Dec FJ0025 Accounts Receivable 11203