PT.

CITRA PRIMA KARAWANG

CHART OF ACCOUNT
1-Dec-15
Acc Num Account Name Balance Debit/Credit Laporan
111 Cash 5,140,000 Debit Neraca
121 Account Receivable 5,880,000 Debit Neraca
131 Inventory 23,780,000 Debit Neraca
141 Prepaid Insurance 160,000 Debit Neraca
151 Supplies 440,000 Debit Neraca
161 Land 13,000,000 Debit Neraca
171 Building 23,020,000 Debit Neraca
172 Accumulated Deprecation Building 2,320,000 Credit Neraca
181 Equipment 6,000,000 Debit Neraca
182 Accumulated Deprecation Equipment 2,040,000 Credit Neraca
211 Account Payable 18,880,000 Credit Neraca
212 Dividen Payable 300,000 Credit Neraca
213 Tax Payable 1,000,000 Credit Neraca
214 Interes Payable - Credit Neraca
215 Notes Payable 20,000,000 Credit Neraca
311 Capital Stock 20,000,000 Credit Neraca
312 Retained Earning 12,880,000 Credit Neraca
410 Income Summary - Credit
411 Sales - Credit Laba/Rugi
412 Sales and Return Allowance - Debit Laba/Rugi
450 Rent Income' - Credit Laba/Rugi
511 Purchases - Debit Laba/Rugi
512 Purchases Return and Allowance - Credit Laba/Rugi
513 Freight In - Debit Laba/Rugi
520 General and Administration Expense - Debit Laba/Rugi
521 Deprecation Expense Building - Debit Laba/Rugi
522 Deprecation Expense Equipment - Debit Laba/Rugi
530 Selling Expense - Debit Laba/Rugi
531 Expedition Expense - Debit Laba/Rugi
540 Tax Income - Debit Laba/Rugi
541 Supplies Expense - Debit Laba/Rugi
542 Insurance Expense - Debit Laba/Rugi
550 Interes Expense - Debit Laba/Rugi
 PT. CITRA PRIMA KARAWANG
BALANCE SHEET
Per - 30 NOVEMBER 2015

No Account Name Debit Credit

111 Cash 5,140,000 -
121 Account Receivable 5,880,000 -
131 Inventory 23,780,000 -
141 Prepaid Insurance 160,000 -
151 Supplies 440,000 -
161 Land 13,000,000 -
171 Building 23,020,000 -
172 Accumulated Deprecation Building - 2,320,000
181 Equipment 6,000,000 -
182 Accumulated Deprecation Equipment - 2,040,000
211 Account Payable - 18,880,000
212 Dividen Payable - 300,000
213 Tax Payable - 1,000,000
214 Interes Payable - -
215 Notes Payable - 20,000,000
311 Capital Stock - 20,000,000
312 Retained Earning - 12,880,000
TOTAL 77,420,000 77,420,000
 PT. CITRA PRIMA KARAWANG
GENERAL JOURNAL
Per- DESEMBER 2015

DATE ACC NUM ACCOUNT NAME

1-Dec-15 511 Purchases
1-Dec-15 211 Account Payable
1-Dec-15 513 Freight In
1-Dec-15 111 Cash
3-Dec-15 111 Cash
3-Dec-15 412 Sales and Return Allowance
3-Dec-15 121 Account Receivable
3-Dec-15 211 Account Payable
3-Dec-15 512 Purchases Return and Allowance
3-Dec-15 121 Account Receivable
3-Dec-15 411 Sales
4-Dec-15 111 Cash
4-Dec-15 411 Sales
5-Dec-15 111 Cash
5-Dec-15 412 Sales and Return Allowance
5-Dec-15 121 Account Receivable
5-Dec-15 211 Account Payable
5-Dec-15 111 Cash
6-Dec-15 511 Purchases
6-Dec-15 111 Cash
9-Dec-15 121 Account Receivable
9-Dec-15 411 Sales
10-Dec-15 211 Account Payable
10-Dec-15 512 Purchases Return and Allowance
10-Dec-15 111 Cash
10-Dec-15 111 Cash
10-Dec-15 311 Capital Stock
11-Dec-15 412 Sales and Return Allowance
11-Dec-15 121 Account Receivable
11-Dec-15 511 Purchases
11-Dec-15 211 Account Payable
12-Dec-15 211 Account Payable
12-Dec-15 512 Purchases Return and Allowance
12-Dec-15 212 Dividen Payable
12-Dec-15 111 Cash
12-Dec-15 111 Cash
12-Dec-15 412 Sales and Return Allowance
12-Dec-15 121 Account Receivable
15-Dec-15 520 General and Administration Expense
15-Dec-15 111 Cash
15-Dec-15 211 Account Payable
15-Dec-15 512 Purchases Return and Allowance
18-Dec-15 111 Cash
18-Dec-15 412 Sales and Return Allowance
18-Dec-15 121 Account Receivable
19-Dec-15 111 Cash
19-Dec-15 450 Rent Income'
20-Dec-15 121 Account Receivable
20-Dec-15 411 Sales
20-Dec-15 412 Sales and Return Allowance
20-Dec-15 121 Account Receivable
20-Dec-15 111 Cash
20-Dec-15 411 Sales
20-Dec-15 211 Account Payable
20-Dec-15 111 Cash
20-Dec-15 511 Purchases
20-Dec-15 211 Account Payable
21-Dec-15 511 Purchases
21-Dec-15 111 Cash
24-Dec-15 111 Cash
24-Dec-15 450 Rent Income'
25-Dec-15 121 Account Receivable
25-Dec-15 411 Sales
25-Dec-15 121 Account Receivable
25-Dec-15 411 Sales
25-Dec-15 530 Selling Expense
25-Dec-15 111 Cash
28-Dec-15 531 Expedition Expense
28-Dec-15 111 Cash
28-Dec-15 511 Purchases
28-Dec-15 211 Account Payable
28-Dec-15 121 Account Receivable
28-Dec-15 411 Sales
29-Dec-15 121 Account Receivable
29-Dec-15 411 Sales
30-Dec-15 121 Account Receivable
30-Dec-15 411 Sales
30-Dec-15 151 Supplies
30-Dec-15 111 Cash
30-Dec-15 215 Notes Payable
30-Dec-15 550 Interes Expense
30-Dec-15 111 Cash
30-Dec-15 412 Sales and Return Allowance
30-Dec-15 121 Account Receivable
TOTAL
PT. CITRA PRIMA KARAWANG
GENERAL JOURNAL
Per- DESEMBER 2015
BALANCE
DESCRIPTION DEBIT CREDIT
Pembelian secara kredit model A59 dari PT Columbia 2/10-n/30 1,230,000
Pembelian secara kredit model A59 dari PT Columbia 2/10-n/30 1,230,000
Biaya angkut pembelian dari PT Columbia 60,000
Biaya angkut pembelian dari PT Columbia 60,000
Pelunasan piutang tahun lalu dari PT Lampion 548,800
Pelunasan piutang tahun lalu dari PT Lampion 11,200
Pelunasan piutang tahun lalu dari PT Lampion 560,000
Retur pembelian A59 ke PT Columbia (1 Dec) 20,000
Retur pembelian A59 ke PT Columbia (1 Dec) 20,000
Penjualan secara kredit model C313 kepada PT Lampion 2/10-n/30 1,220,000
Penjualan secara kredit model C313 kepada PT Lampion 2/10-n/30 1,220,000
Penjualan secara tunai model A59 kepada PT Andora 3,600,000
Penjualan secara tunai model A59 kepada PT Andora 3,600,000
Pelunasan piutang dari PT Fita Jaya 3,547,600
Pelunasan piutang dari PT Fita Jaya 72,400
Pelunasan piutang dari PT Fita Jaya 3,620,000
Pelunasan utang tahun lalu kepada PT Cordoba 3,420,000
Pelunasan utang tahun lalu kepada PT Cordoba 3,420,000
Pembelian secara tunai model U243 dari PT Saniyo 2,000,000
Pembelian secara tunai model U243 dari PT Saniyo 2,000,000
Penjualan secara kredit model U423 ke PT Sasando 2/10-n/30 800,000
Penjualan secara kredit model U423 ke PT Sasando 2/10-n/30 800,000
Pelunasan utang kepada PT Columbia 1,210,000
Pelunasan utang kepada PT Columbia 24,200
Pelunasan utang kepada PT Columbia 1,185,800
Investasi pemegang saham 12,000,000
Investasi pemegang saham 12,000,000
Retur penjualan model U423 dari PT Sasando (9 Dec) 24,000
Retur penjualan model U423 dari PT Sasando (9 Dec) 24,000
Pembelian secara kredit model A59 dari PT Columbia 2,000,000
Pembelian secara kredit model A59 dari PT Columbia 2,000,000
Retur pembelian model A59 ke PT Columbia (11 Dec) 120,000
Retur pembelian model A59 ke PT Columbia (11 Dec) 120,000
Pembagian dividen kepada pemegang saham 200,000
Pembagian dividen kepada pemegang saham 200,000
Diterima pembayaran model C313 dari PT Lampion (3 Dec) 1,195,600
Diterima pembayaran model C313 dari PT Lampion (3 Dec) 24,400
Diterima pembayaran model C313 dari PT Lampion (3 Dec) 1,220,000
Biaya umum perusahaan 231,200
Biaya umum perusahaan 231,200
Retur pembelian model A59 ke PT Columbia (11 Dec) 100,000
Retur pembelian model A59 ke PT Columbia (11 Dec) 100,000
Pelunasan piutang dari PT Sasando (9 Dec) 760,480
Pelunasan piutang dari PT Sasando (9 Dec) 15,520
Pelunasan piutang dari PT Sasando (9 Dec) 776,000
Diterima pembayaran sewa dari PT Alor Star 1,000,000
Diterima pembayaran sewa dari PT Alor Star 1,000,000
Penjualan secara kredit model C313 ke PT Arto 2/10-n/30 1,960,000
Penjualan secara kredit model C313 ke PT Arto 2/10-n/30 1,960,000
Retur penjualan model C313 dari PT Arto (20 Dec) 50,000
Retur penjualan model C313 dari PT Arto (20 Dec) 50,000
Penjualan secara tunai model C313 ke PT Kartun 2,400,000
Penjualan secara tunai model C313 ke PT Kartun 2,400,000
Pembayaran utang kepada PT Columbia (9 Dec) 400,000
Pembayaran utang kepada PT Columbia (9 Dec) 400,000
Pembelian secara kredit model LY565 dari PT Cordoba 1,020,000
Pembelian secara kredit model LY565 dari PT Cordoba 1,020,000
Pembelian secara tunai model LY565 dari PT Panasona 2,660,000
Pembelian secara tunai model LY565 dari PT Panasona 2,660,000
Pendapatan sewa atas penggunaan model VW600 100,000
Pendapatan sewa atas penggunaan model VW600 100,000
Faktur penjualan no. 1614 untuk model LY056 ke PT Barito 2,000,000
Faktur penjualan no. 1614 untuk model LY056 ke PT Barito 2,000,000
Faktur penjualan no. 1615 untuk model WM251 ke PT Lampion 1,080,000
Faktur penjualan no. 1615 untuk model WM251 ke PT Lampion 1,080,000
Pembayaran beban penjualan 2,100,000
Pembayaran beban penjualan 2,100,000
Beban pengiriman 83,600
Beban pengiriman 83,600
Pembelian secara kredit model VM600 dari PT Alma 23,600,000
Pembelian secara kredit model VM600 dari PT Alma 23,600,000
Faktur no. 1616 untuk model MW251 ke PT Arto 8,200,000
Faktur no. 1616 untuk model MW251 ke PT Arto 8,200,000
Faktur no. 1617 untuk model LY274 ke PT Lampion 2,400,000
Faktur no. 1617 untuk model LY274 ke PT Lampion 2,400,000
Faktur no. 1618 untuk model M275 ke PT Fita Jaya 3,700,000
Faktur no. 1618 untuk model M275 ke PT Fita Jaya 3,700,000
Pembelian secara tunai perlengkapan kantor 100,000
Pembelian secara tunai perlengkapan kantor 100,000
BKK no 714 pembayaran wesel bayar beserta bunga 2,000,000
BKK no 714 pembayaran wesel bayar beserta bunga 10,000
BKK no 714 pembayaran wesel bayar beserta bunga 2,010,000
Retur penjualan model C313 dari PT Lampion 200,000
Retur penjualan model C313 dari PT Lampion 200,000
TOTAL 89,474,800 89,474,800
 PT CITRA PRIMA KARAWANG
LEDGER
ACCOUNT NUMBER :
ACCOUNT NAME :
SALDO AWAL :
SALDO AKHIR :
PERIODE :
NO DATE
1 Tuesday, December 01, 2015
2
3
4
5 Tuesday, December 01, 2015
6 Thursday, December 03, 2015
7
8
9
10
11
12
13 Friday, December 04, 2015
14
15 Saturday, December 05, 2015
16
17
18
19 Saturday, December 05, 2015
20
21 Sunday, December 06, 2015
22
23
24
25
26 Thursday, December 10, 2015
27 Thursday, December 10, 2015
28
29
30
31
32
33
34
35
36 Saturday, December 12, 2015
37 Saturday, December 12, 2015
38
39
40
41 Tuesday, December 15, 2015
42
43
44 Friday, December 18, 2015
45
46
47 Saturday, December 19, 2015
48
49
50
51
52
53 Sunday, December 20, 2015
54
55
56 Sunday, December 20, 2015
57
58
59
60 Monday, December 21, 2015
61 Thursday, December 24, 2015
62
63
64
65
66
67
68 Friday, December 25, 2015
69
70 Monday, December 28, 2015
71
72
73
74
75
76
77
78
79
80 Wednesday, December 30, 2015
81
82
 83 Wednesday, December 30, 2015
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
 PT CITRA PRIMA KARAWANG
LEDGER
111
Cash Saldo Normal
5,140,000 Debit
15,841,880
31 Desember 2015
DESCRIPTION DEBIT
Beginning Balance 5,140,000
-
-
-
Biaya angkut pembelian dari PT Columbia -
Pelunasan piutang tahun lalu dari PT Lampion 548,800
-
-
-
-
-
-
Penjualan secara tunai model A59 kepada PT Andora 3,600,000
-
Pelunasan piutang dari PT Fita Jaya 3,547,600
-
-
-
Pelunasan utang tahun lalu kepada PT Cordoba -
-
Pembelian secara tunai model U243 dari PT Saniyo -
-
-
-
-
Pelunasan utang kepada PT Columbia -
Investasi pemegang saham 12,000,000
-
-
-
-
-
-
-
-
Pembagian dividen kepada pemegang saham -
Diterima pembayaran model C313 dari PT Lampion (3 Dec) 1,195,600
 -
-
-
Biaya umum perusahaan -
-
-
Pelunasan piutang dari PT Sasando (9 Dec) 760,480
-
-
Diterima pembayaran sewa dari PT Alor Star 1,000,000
-
-
-
-
-
Penjualan secara tunai model C313 ke PT Kartun 2,400,000
-
-
Pembayaran utang kepada PT Columbia (9 Dec) -
-
-
-
Pembelian secara tunai model LY565 dari PT Panasona -
Pendapatan sewa atas penggunaan model VW600 100,000
-
-
-
-
-
-
Pembayaran beban penjualan -
-
Beban pengiriman -
-
-
-
-
-
-
-
-
-
Pembelian secara tunai perlengkapan kantor -
-
-
BKK no 714 pembayaran wesel bayar beserta bunga -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
CREDIT BALANCE
- 5,140,000
- 5,140,000
- 5,140,000
- 5,140,000
60,000 5,080,000
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 5,628,800
- 9,228,800
- 9,228,800
- 12,776,400
- 12,776,400
- 12,776,400
- 12,776,400
3,420,000 9,356,400
- 9,356,400
2,000,000 7,356,400
- 7,356,400
- 7,356,400
- 7,356,400
- 7,356,400
1,185,800 6,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
- 18,170,600
200,000 17,970,600
- 19,166,200
 - 19,166,200
- 19,166,200
- 19,166,200
231,200 18,935,000
- 18,935,000
- 18,935,000
- 19,695,480
- 19,695,480
- 19,695,480
- 20,695,480
- 20,695,480
- 20,695,480
- 20,695,480
- 20,695,480
- 20,695,480
- 23,095,480
- 23,095,480
- 23,095,480
400,000 22,695,480
- 22,695,480
- 22,695,480
- 22,695,480
2,660,000 20,035,480
- 20,135,480
- 20,135,480
- 20,135,480
- 20,135,480
- 20,135,480
- 20,135,480
- 20,135,480
2,100,000 18,035,480
- 18,035,480
83,600 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
- 17,951,880
100,000 17,851,880
- 17,851,880
- 17,851,880
2,010,000 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
- 15,841,880
 PT. CITRA PRIMA KARAWANG
TRIAL BALANCE
PER 31 Desember 2015

Beginning Balance
ACC NUM ACCOUNT
Debit Credit
111 Cash Rp 5,140,000.00
121 Account Receivable Rp 5,880,000.00
131 Inventory Rp 23,780,000.00
141 Prepaid Insurance Rp 160,000.00
151 Supplies Rp 440,000.00
161 Land Rp 13,000,000.00
171 Building Rp 23,020,000.00
172 Accumulated Deprecation Building Rp 2,320,000.00
181 Equipment Rp 6,000,000.00
182 Accumulated Deprecation Equipment Rp 2,040,000.00
211 Account Payable Rp 18,880,000.00
212 Dividen Payable Rp 300,000.00
213 Tax Payable Rp 1,000,000.00
214 Interes Payable
215 Notes Payable Rp 20,000,000.00
311 Capital Stock Rp 20,000,000.00
312 Retained Earning Rp 12,880,000.00
410 Income Summary
411 Sales
412 Sales and Return Allowance
450 Rent Income'
511 Purchases
512 Purchases Return and Allowance
513 Freight In
520 General and Administration Expense
521 Deprecation Expense Building
522 Deprecation Expense Equipment
530 Selling Expense
531 Expedition Expense
540 Tax Income
541 Supplies Expense
542 Insurance Expense
550 Interes Expense
Rp 77,420,000.00 Rp 77,420,000.00
RIMA KARAWANG
L BALANCE
Desember 2015

LEDGER TRIAL BALANCE

Debit Credit Debit Credit
Rp 25,152,480.00 Rp 14,450,600.00 Rp 15,841,880.00
Rp 21,360,000.00 Rp 6,450,000.00 Rp 20,790,000.00
Rp 23,780,000.00
Rp 160,000.00
Rp 100,000.00 Rp 540,000.00
Rp 13,000,000.00
Rp 23,020,000.00
Rp 2,320,000.00
Rp 6,000,000.00
Rp 2,040,000.00
Rp 5,270,000.00 Rp 27,850,000.00 Rp 41,460,000.00
Rp 200,000.00 Rp 100,000.00
Rp 1,000,000.00

Rp 2,000,000.00 Rp 18,000,000.00
Rp 12,000,000.00 Rp 32,000,000.00
Rp 12,880,000.00

Rp 27,360,000.00 Rp 27,360,000.00
Rp 397,520.00 Rp 397,520.00
Rp 1,100,000.00 Rp 1,100,000.00
Rp 32,510,000.00 Rp 32,510,000.00
Rp 264,200.00 Rp 264,200.00
Rp 60,000.00 Rp 60,000.00
Rp 231,200.00 Rp 231,200.00

Rp 2,100,000.00 Rp 2,100,000.00
Rp 83,600.00 Rp 83,600.00

Rp 10,000.00 Rp 10,000.00
Rp 89,474,800.00 Rp 89,474,800.00 Rp 138,524,200.00 Rp 138,524,200.00
TANGGAL KODE NAMA PERKIRAAAN DEBIT
31-Des-09 540 Tax Income Rp 2,000,000.00
31-Des-09 213 Tax Payable
31-Des-09 550 Interes Expense Rp 90,000.00
31-Des-09 214 Interes Payable
31-Des-09 541 Supplies Expense Rp 400,000.00
31-Des-09 151 Supplies
31-Des-09 542 Insurance Expense Rp 10,000.00
31-Des-09 141 Prepaid Insurance
31-Des-09 521 Deprecation Expense Building Rp 160,000.00
31-Des-09 172 Accumulated Deprecation Building
31-Des-09 522 Deprecation Expense Equipment Rp 20,000.00
31-Des-09 182 Accumulated Deprecation Equipment
31-Des-09 410 Income Summary Rp 23,780,000.00
31-Des-09 131 Inventory
31-Des-09 131 Inventory Rp 39,000,000.00
31-Des-09 410 Income Summary
Rp 65,460,000.00
 CREDIT

Rp 2,000,000.00

Rp 90,000.00

Rp 400,000.00

Rp 10,000.00

Rp 160,000.00

Rp 20,000.00

Rp 23,780,000.00

Rp 39,000,000.00
Rp 65,460,000.00
 PT.CITRA PRIMA KARAWANG
WORK SHEET
PER 31 NOVEMBER 2014

TRIAL BALANCE
ACC NUM ACCOUNT NAME
DEBIT KREDIT
111 Cash Rp 15,841,880.00
121 Account Receivable Rp 20,790,000.00
131 Inventory Rp 23,780,000.00
141 Prepaid Insurance Rp 160,000.00
151 Supplies Rp 540,000.00
161 Land Rp 13,000,000.00
171 Building Rp 23,020,000.00
172 Accumulated Deprecation Building Rp 2,320,000.00
181 Equipment Rp 6,000,000.00
182 Accumulated Deprecation Equipment Rp 2,040,000.00
211 Account Payable Rp 41,460,000.00
212 Dividen Payable Rp 100,000.00
213 Tax Payable Rp 1,000,000.00
214 Interes Payable
215 Notes Payable Rp 18,000,000.00
311 Capital Stock Rp 32,000,000.00
312 Retained Earning Rp 12,880,000.00
410 Income Summary
411 Sales Rp 27,360,000.00
412 Sales and Return Allowance Rp 397,520.00
450 Rent Income' Rp 1,100,000.00
511 Purchases Rp 32,510,000.00
512 Purchases Return and Allowance Rp 264,200.00
513 Freight In Rp 60,000.00
520 General and Administration Expense Rp 231,200.00
521 Deprecation Expense Building
522 Deprecation Expense Equipment
530 Selling Expense Rp 2,100,000.00
531 Expedition Expense Rp 83,600.00
540 Tax Income
541 Supplies Expense
542 Insurance Expense
550 Interes Expense Rp 10,000.00
JUMLAH Rp 138,524,200.00 Rp 138,524,200.00
NET PROFIT
 ADJUSMENT TB.ADJUSTED INCOME STATEMENT
DEBIT KREDIT DEBIT KREDIT DEBIT
Rp - Rp - Rp 15,841,880.00 Rp - Rp -
Rp - Rp - Rp 20,790,000.00 Rp - Rp -
Rp 39,000,000.00 Rp 23,780,000.00 Rp 39,000,000.00 Rp - Rp -
Rp - Rp 10,000.00 Rp 150,000.00 Rp - Rp -
Rp - Rp 400,000.00 Rp 140,000.00 Rp - Rp -
Rp - Rp - Rp 13,000,000.00 Rp - Rp -
Rp - Rp - Rp 23,020,000.00 Rp - Rp -
Rp - Rp 160,000.00 Rp - Rp 2,480,000.00 Rp -
Rp - Rp - Rp 6,000,000.00 Rp - Rp -
Rp - Rp 20,000.00 Rp - Rp 2,060,000.00 Rp -
Rp - Rp - Rp - Rp 41,460,000.00 Rp -
Rp - Rp - Rp - Rp 100,000.00 Rp -
Rp - Rp 2,000,000.00 Rp - Rp 3,000,000.00 Rp -
Rp - Rp 90,000.00 Rp - Rp 90,000.00 Rp -
Rp - Rp - Rp - Rp 18,000,000.00 Rp -
Rp - Rp - Rp - Rp 32,000,000.00 Rp -
Rp - Rp - Rp - Rp 12,880,000.00 Rp -
Rp 23,780,000.00 Rp 39,000,000.00 Rp - Rp 15,220,000.00 Rp -
Rp - Rp - Rp - Rp 27,360,000.00 Rp -
Rp - Rp - Rp 397,520.00 Rp - Rp 397,520.00
Rp - Rp - Rp - Rp 1,100,000.00 Rp -
Rp - Rp - Rp 32,510,000.00 Rp - Rp 32,510,000.00
Rp - Rp - Rp - Rp 264,200.00 Rp -
Rp - Rp - Rp 60,000.00 Rp - Rp 60,000.00
Rp - Rp - Rp 231,200.00 Rp - Rp 231,200.00
Rp 160,000.00 Rp - Rp 160,000.00 Rp - Rp 160,000.00
Rp 20,000.00 Rp - Rp 20,000.00 Rp - Rp 20,000.00
Rp - Rp - Rp 2,100,000.00 Rp - Rp 2,100,000.00
Rp - Rp - Rp 83,600.00 Rp - Rp 83,600.00
Rp 2,000,000.00 Rp - Rp 2,000,000.00 Rp - Rp 2,000,000.00
Rp 400,000.00 Rp - Rp 400,000.00 Rp - Rp 400,000.00
Rp 10,000.00 Rp - Rp 10,000.00 Rp - Rp 10,000.00
Rp 90,000.00 Rp - Rp 100,000.00 Rp - Rp 100,000.00
Rp 65,460,000.00 Rp 65,460,000.00 Rp 156,014,200.00 Rp 156,014,200.00 Rp 38,072,320.00
Rp 5,871,880.00
INCOME STATEMENT BALANCE SHEET CLOSSING ENTRY
KREDIT DEBIT KREDIT DEBIT KREDIT
Rp - Rp 15,841,880.00 Rp -
Rp - Rp 20,790,000.00 Rp -
Rp - Rp 39,000,000.00 Rp -
Rp - Rp 150,000.00 Rp -
Rp - Rp 140,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp - Rp 23,020,000.00 Rp -
Rp - Rp - Rp 2,480,000.00
Rp - Rp 6,000,000.00 Rp -
Rp - Rp - Rp 2,060,000.00
Rp - Rp - Rp 41,460,000.00
Rp - Rp - Rp 100,000.00
Rp - Rp - Rp 3,000,000.00
Rp - Rp - Rp 90,000.00
Rp - Rp - Rp 18,000,000.00
Rp - Rp - Rp 32,000,000.00
Rp - Rp - Rp 12,880,000.00
Rp 15,220,000.00 Rp - Rp -
Rp 27,360,000.00 Rp - Rp -
Rp - Rp - Rp -
Rp 1,100,000.00 Rp - Rp -
Rp - Rp - Rp -
Rp 264,200.00 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 - Rp - Rp -
Rp - Rp - Rp -
Rp 43,944,200.00 Rp 117,941,880.00 Rp 112,070,000.00
 TB.AFTER CLOSSING KETERANGAN
DEBIT KREDIT AN : ACCOUNT NAME
TB : TRIAL BALANCE
ADJ : ADJUSMENT
TB ADJ : TB.ADJUSTED
IS : INCOME STATEMENT
BS : BALANCE SHEET
CE : CLOSSING ENTRY
TBAC : TB.AFTER CLOSING
 PT CITRA PRIMA KARAWANG
INCOME STATEMENT
Per- 31 DESEMBER 2015

CODES ACCOUNT AMOUNT

INCOME
411 Sales Rp 27,360,000.00
412 Sales and Return Allowance Rp 397,520.00
450 Rent Income' Rp 1,100,000.00
TOTAL INCOME Rp 28,062,480.00
COST OF GOOD SOLD
131 Inventory Rp 23,780,000.00
511 Purchases Rp 32,510,000.00
513 Freight In Rp 60,000.00
512 Purchases Return and Allowance Rp 264,200.00
COST OF GOOD AVAILABLE FOR SALE Rp 56,085,800.00
131 Inventory Rp 39,000,000.00
COST OF GOOD SOLD Rp 17,085,800.00
GROSS PROFIT Rp 10,976,680.00
OPERATING EXPENSE
520 General and Administration Expense Rp 231,200.00
521 Deprecation Expense Building Rp 160,000.00
522 Deprecation Expense Equipment Rp 20,000.00
530 Selling Expense Rp 2,100,000.00
531 Expedition Expense Rp 83,600.00
540 Tax Income Rp 2,000,000.00
541 Supplies Expense Rp 400,000.00
542 Insurance Expense Rp 10,000.00
550 Interes Expense Rp 100,000.00
TOTAL OPERATING EXPENSE Rp 5,104,800.00
NET PROFIT Rp 5,871,880.00
 PT CITRA PRIMA KARAWANG
RETAINED EARNING
Per- 31 DESEMBER 2015

312 Retained Earning Rp 12,880,000.00

NET PROFIT Rp 5,871,880.00
312 Retained Earning Rp 18,751,880.00
 PT CITRA PRIMA KARAWANG
BALANCE SHEET
Per- 31 DESEMBER 2015

ACC. NUM ASSET AMOUNT ACC. NUM

ACURRENT ASSET LIABILITIES
111 Cash Rp 15,841,880.00 211
121 Account Receivable Rp 20,790,000.00 212
131 Inventory Rp 39,000,000.00 213
141 Prepaid Insurance Rp 150,000.00 214
151 Supplies Rp 140,000.00 215
TOTAL CURRENT ASSET Rp 75,921,880.00
NON CURRENT ASSET EQUITY
161 Land Rp 13,000,000.00 311
171 Building Rp 23,020,000.00 312
172 Accumulated Deprecation Building Rp 2,480,000.00
181 Equipment Rp 6,000,000.00
182 Accumulated Deprecation Equipment Rp 2,060,000.00
TOTAL NON CURRENT ASSET Rp 37,480,000.00
TOTAL ASSET Rp 113,401,880.00
 RAWANG
EET
ER 2015

LIABILITIES & EQUITY AMOUNT

LIABILITIES
Account Payable Rp 41,460,000.00
Dividen Payable Rp 100,000.00
Tax Payable Rp 3,000,000.00
Interes Payable Rp 90,000.00
Notes Payable Rp 18,000,000.00
TOTAL LIABILITIES Rp 62,650,000.00
EQUITY
Capital Stock Rp 32,000,000.00
Retained Earning Rp 18,751,880.00
TOTAL EQUITY Rp 50,751,880.00

TOTAL LIABILITIES & EQUITY Rp 113,401,880.00

PT. CITRA PRIMA KARAWANG
CLOSSING ENTRY
PER 31 DESEMBER 2014

Tanggal Kode Nama Perkiraan Debet Kredit

31-Dec-2104 410 Income Summary Rp 15,220,000.00
411 Sales Rp 27,360,000.00
450 Rent Income Rp 1,100,000.00
512 Purchases Return Allowance Rp 264,200.00
410 Income Summary Rp 43,944,200.00
410 Income Summary Rp 38,072,320.00
412 Sales and Return Allowance Rp 397,520.00
511 Purchases Rp 32,510,000.00
513 Freight in Rp 60,000.00
520 General and Administration Expense Rp 231,200.00
521 Deprecation Expense Building Rp 160,000.00
522 Deprecation Expense Equipment Rp 20,000.00
530 Selling Expense Rp 2,100,000.00
531 Expedition Expense Rp 83,600.00
540 Tax Income Rp 2,000,000.00
541 Supplies Expense Rp 400,000.00
542 Insurance Expense Rp 10,000.00
550 Interes Expense Rp 100,000.00

410 Income Summary Rp 5,871,880.00

312 Retained Earning Rp 5,871,880.00
Total Rp 87,888,400.00 Rp 87,888,400.00