FIRMA SOLOK INDAH

PURCHASE JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
11310 - 21110 -
11410 -
53000 -

TOTAL - TOTAL -
 FIRMA SOLOK INDAH
SALES JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

TOTAL …………… - - - -
ACCOUNT NUMBER…………….

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

11201 - 41100 -
21160 -

TOTAL - TOTAL -
 FIRMA SOLOK INDAH
GENERAL JOURNAL
DECEMBER 2016
( In Rupiah ) Pa
Pos
Date Invoice Description Debit Credit
Ref
2016
DEC

TOTAL ……………………. - -

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
51000 - 11410 -
21110 - 11310 -
TOTAL - TOTAL -
 FIRMA SOLOK INDAH
CASH RECEIPT JOURNAL
DECEMBER, 2016
( In Rupiah )
DEBIT CREDIT
EVIDE OTHERS OTHERS
RE ACCOUNT
DATE NCE DESCRIPTION CASH IN
F RECEIVABL
NO BANK ACC. ACC.
ACCOUNT TOTAL E ACCOUNT TOTAL
NO NO

2016
DEC

TOTAL ………………… - - - -
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 - 11201 -
41110 11310 -
51000 21160 -
41100 -
42000 -

TOTAL - TOTAL -
 FIRMA SOLOK INDAH
CASH PAYMENT JOURNAL
DECEMBER, 2016
( In Rupiah )
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL BANK ACCOUNT TOTAL
NO. NO.
2016
DEC

TOTAL ………………… - - - -

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
21110 - 11101 -
11102 -
21130 -
62200 -
TOTAL - TOTAL -
 FIRMA SOLOK INDAH
PETTY CASH
DECEMBER, 2016
( In Rupiah )
EVIDENC DEBIT CREDIT
DATE DESCRIPTION
E NO ACCOUNT ACC NO. TOTAL PETTY CASH
2016
TOTAL ……………………………. 0 0
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
62400 11102 -

TOTAL - TOTAL -
 FIRMA SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ADVANCE RO AQUATEC WS 8817
KODE : AQUATEC
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2016
DEC

SALDO 0 - -
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ADVANCE RO NURISU WS 8805
KODE : NURISU
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016

DEC 1

19

20
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ELKEN BIO PURE KEN SIGMA 1
KODE : KEN SIGMA 1
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016

DEC 1

16

19
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ELKEN BIO PURE KEN SIGMA 2
KODE : KEN SIGMA 2
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016
DEC
 FIRMA SOLOK INDAH
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT MENTARI Kode : CUS 01

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : PT SEJAHTERA Kode : CUS 02

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : PT SIGLI Kode : CUS 03

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC
 FIRMA SOLOK INDAH
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT BINTANG Kode : SUP 01

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC

Nama : PT RIKEN Kode : SUP 02

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC
 FIRMA SOLOK INDAH
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO CUSTOMER BALANCE

1 PT MENTARI -
2 PT SEJAHTERA -
3 PT SIGLI -
Total ……………… -

FIRMA SOLOK INDAH

LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO SUPPLIER BALANCE

1 PT BINTANG -
2 PT RIKEN -
Total ……………… -

FIRMA SOLOK INDAH

LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)

KODE PRODUCT BALANCE

1 ADVANCE RO AQUATEC WS 8817 -

2 ADVANCE RO NURISU WS 8805 -
3 ELKEN BIO PURE KE SIGMA 1 -
4 ELKEN BIO PURE KE SIGMA 2 -
Total ……………… -
 FIRMA SOLOK INDAH
NERACA SALDO
PER 31 DESEMBER 2016
No Acc Keterangan Debit Kredit
11101 Cash In Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11310 Merchandise Inventory
11320 Office Supplies
11410 VAT In
11420 Prepaid Income Tax
13100 Land
13210 Building at Cost
13220 Accum Dep Building
13310 Office Equipment at Cost
13320 Accum Dep. Office Equipm
13410 Vehicle at Cost
13420 Accum Dep Vehicle
21110 Account Payable
21120 Insrance Liability
21160 VAT Out
21170 Income Tax Payable
22100 Bank Loans
31100 Mrs. Rita Kusuma Capital
31110 Mrs. Rita Kusuma Drawing
32100 Mrs. Rina Sukma Capital
32110 Mrs. Rina Sukma Drawing
41100 Sales of Merchandise
41110 Sales Discount
41120 Sales Return
42000 Service Income
51000 Cost of Goods Sold
52000 Purchase Discount
53000 Freight In
61100 Wages & Salaries Expense
61200 Uncollectible Account
61300 Advertising Expense
61400 Depreciation Exp - Vehicle
62100 Wages & Salaries Expense
62200 Electricity, Telp & Water Expenses
62300 Maintenance Expenses
62400 Newspaper & Tabloid Expense
62500 Supplies Expense
62600 Income Tax Expense
62700 Depreciation Ex Building
62800 Depreciation Ex Equipment
62999 Other General & Adm Expense
81100 Interest Revenue
81200 Dividend Revenue
91000 Bank Charge
91100 Interest Expense
91999 Other Expense

Rp0 Rp0
 FIRMA SOLOK INDAH
BUKU BESAR UMUM
Bulan DESEMBER 2016

NAMA : Cash In Bank No.: 11101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
1
DES 31
2016 31
31

NAMA : Petty Cash No.: 11102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des
2016 31
31

NAMA : Marketable Securities No.: 11103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des

NAMA : Account Receivable No.: 11201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des
2016 31
31

NAMA : Allowance for Doubtful Debt No.: 11202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Other Receivable No.: 11203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Merchandise Inventory No.: 11310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31
31
31

NAMA : Office Supplies No.: 11320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31

NAMA : VAT In No.: 11410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31
31
31

NAMA : Prepaid Income Tax No.: 11420

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016

NAMA : Land No.: 13100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016

NAMA : Building at Cost No.: 13310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Accum Dep Building No.: 13220

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31

NAMA : Office Equipment at Cost No.: 13310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016

NAMA : Accum Dep. Office Equipm No.: 13320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31

NAMA : Vehicle at Cost No.: 13410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016

NAMA : Accum Dep Vehicle No.: 13420

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016
NAMA : Account Payable No.: 21110
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31
31
31

NAMA : Insrance Liability No.: 21120

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Wages & Salaries Payable No.: 21130

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31

NAMA : VAT Out No.: 21160

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31
31
31

NAMA : Income Tax Payable No.: 21170

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016 31

NAMA : Bank Loans No.: 22100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1
2016

NAMA : Mrs. Rita Kusuma Capital No.: 31100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Mrs. Rita Kusuma Drawing No.: 31110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Mrs. Rina Sukma Capital No.: 32100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 2016

NAMA : Mrs. Rina Sukma Drawing No.: 32110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016

NAMA : Sales of Merchandise No.: 41100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Sales
31 Cash Receipt
31 Penutup

NAMA : Sales Discount No.: 41110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Cash Receipt
31 Penutup

NAMA : Sales Return No.: 41120

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Service Income No.: 42000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Cash Receipt
31 Penutup

NAMA : Cost of Goods Sold No.: 51000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Cash Receipt
31 General
31 Penutup

NAMA : Purchase Discount No.: 52000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Freight In No.: 53000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Purchase
31 Penutup

NAMA : Wages & Salaries Expense No.: 61100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Uncollectible Account No.: 61200

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Advertising Expense No.: 61300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Depreciation Exp - Vehicle No.: 61400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Wages & Salaries Expense No.: 62100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Electricity, Telp & Water Expenses No.: 62200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Payment
31 Penutup

NAMA : Maintenance Expenses No.: 62300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Newspaper & Tabloid Expense No.: 62400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Payment
31 Penutup

NAMA : Supplies Expense No.: 62500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
31 Penutup

NAMA : Income Tax Expense No.: 62600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
31 Penutup

NAMA : Depreciation Ex Building No.: 62700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
 31 Penutup

NAMA : Depreciation Ex Equipment No.: 62800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
31 Penutup

NAMA : Other General & Adm Expense No.: 62999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Interest Revenue No.: 81100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
31 Penutup

NAMA : Dividend Revenue No.: 81200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Bank Charge No.: 91000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penyesuaian
31 Penutup

NAMA : Interest Expense No.: 91100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : Other Expense No.: 91999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
2016 31 Penutup

NAMA : VAT Payable No.: 21180

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Penyesuaian
2016

NAMA : Income Summary No.: Rp 31,999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Penutup
2016

NAMA : Capital No.: Rp 31,999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Penutup
2016
 FIRMA SOLOK INDAH
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2016

Account Balance Sheet Change SOURCE

Account Name USED FUND
Number 1 Des' 2016 31 Des' 2016 Increase Decrease FUND

- - - -
 FIRMA SOLOK INDAH
ADJUTMENT JOURNAL
DECEMBER 2016
( In Rupiah )
Pos
Date Description Debit Credit
Ref
2016 31
DEC

31

31

31

TOTAL ……………………. - -
 F

P
Neraca Saldo
No Acc Keterangan
Debit Kredit
11101 Cash In Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11310 Merchandise Inventory
11320 Office Supplies
11410 VAT In
11420 Prepaid Income Tax
13100 Land
13210 Building at Cost
13220 Accum Dep Building
13310 Office Equipment at Cost
13320 Accum Dep. Office Equipm
13410 Vehicle at Cost
13420 Accum Dep Vehicle
21110 Account Payable
21120 Insrance Liability
21160 VAT Out
21170 Income Tax Payable
22100 Bank Loans
31100 Mrs. Rita Kusuma Capital
31110 Mrs. Rita Kusuma Drawing
32100 Mrs. Rina Sukma Capital
32110 Mrs. Rina Sukma Drawing
41100 Sales of Merchandise
41110 Sales Discount
41120 Sales Return
42000 Service Income
51000 Cost of Goods Sold
52000 Purchase Discount
53000 Freight In
61100 Wages & Salaries Expense
61200 Uncollectible Account
61300 Advertising Expense
61400 Depreciation Exp - Vehicle
62100 Wages & Salaries Expense
 62200 Electricity, Telp & Water Expenses
62300 Maintenance Expenses
62400 Newspaper & Tabloid Expense
62500 Supplies Expense
62600 Income Tax Expense
62700 Depreciation Ex Building
62800 Depreciation Ex Equipment
62999 Other General & Adm Expense
81100 Interest Revenue
81200 Dividend Revenue
91000 Bank Charge
91100 Interest Expense
91999 Other Expense

Rp0 Rp0
21180 VAT Payable
 FIRMA SOLOK INDAH
NERACA SALDO
PER 31 DESEMBER 2016
Penyesuaian NSD
Debit Kredit Debit Kredit
 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0
LABA
 Laba/Rugi Neraca
Debit Kredit Debit Kredit
 Rp0
Rp0 Rp0 Rp0 Rp0
Rp0 Rp0
Rp0 Rp0 Rp0 Rp0
 FIRMA SOLOK INDAH
LAPORAN LABA RUGI
PER 31 DESEMBER 2016
Sales of Merchandise
Sales Discount Rp0
Sales Return Rp0
Net Sales
Service Income

Cost of Goods Sold Rp0

Purchase Discount Rp0
Freight In Rp0
Wages & Salaries Expense Rp0
Uncollectible Account Rp0
Advertising Expense Rp0
Depreciation Exp - Vehicle Rp0
Wages & Salaries Expense Rp0
Electricity, Telp & Water Expenses Rp0
Maintenance Expenses Rp0
Newspaper & Tabloid Expense Rp0
Supplies Expense Rp0
Income Tax Expense Rp0
Depreciation Ex Building Rp0
Depreciation Ex Equipment Rp0
Other General & Adm Expense Rp0
Total Operating Expense

Other Income
Interest Revenue
Dividend Revenue

Other Expense
Bank Charge Rp0
Interest Expense Rp0
Other Expense Rp0
Total Other Expense

Profit
H

Rp0

Rp0
Rp0

Rp0

Rp0
Rp0

Rp0

Rp0
 FIRMA SOLOK INDAH
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2016
Cash In Bank Rp0 Account Payable Rp0
Petty Cash Rp0 Insrance Liability Rp0
Marketable Securities Rp0 VAT Out Rp0
Account Receivable Rp0 Income Tax Payable Rp0
Allowance for Doubtful Debt Rp0 Bank Loans Rp0
Other Receivable Rp0 VAT Payable Rp0
Merchandise Inventory Rp0 Capital 31 Des Rp0
Office Supplies Rp0 Total Equity + Capital Rp0
VAT In Rp0
Prepaid Income Tax Rp0
Land Rp0
Building at Cost Rp0
Accum Dep Building Rp0
Office Equipment at Cost Rp0
Accum Dep. Office Equipm Rp0
Vehicle at Cost Rp0
Accum Dep Vehicle Rp0

Total Asset Rp0

SOLOK INDAH
AHAN POSISI KEUANGAN
DESEMBER 2016
 FIRMA SOLOK INDAH
RETAINED EARNINGS
PER 31 DESEMBER 2016
Mrs. Rita Kusuma Capital
Mrs. Rina Sukma Capital
Net profit

Mrs. Rita Kusuma Drawing

Mrs. Rina Sukma Drawing

Capital 31 Des
 FIRMA SOLOK INDAH
CASH FLOW REPORT
DECEMBER 31, 2016

(In Rupiah)

SALDO
KETERANGAN Rp
Rp
 FIRMA SOLOK INDAH
CLOSING JOURNAL
PER 31 DESEMBER 2016

DATE DESCRIPTION REFF DEBIT CREDIT

2016 31 Sales of Merchandise
DES Service Income
Purchase Discount
Interest Revenue
Dividend Revenue
Income Summary
Income Summary
Cost of Goods Sold
Freight In
Wages & Salaries Expense
Uncollectible Account
Advertising Expense
Depreciation Exp - Vehicle
Wages & Salaries Expense
Electricity, Telp & Water Expenses
Maintenance Expenses
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Ex Building
Depreciation Ex Equipment
Other General & Adm Expense
Sales Discount
Sales Return
Bank Charge
Interest Expense
Other Expense
Income Summary
Capital
Income Summary
Drawing

SALDO Rp - Rp -
 FIRMA SOLOK INDAH
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2016

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
11101 Cash In Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11310 Merchandise Inventory
11320 Office Supplies
11410 VAT In
11420 Prepaid Income Tax
13100 Land
13210 Building at Cost
13220 Accum Dep Building
13310 Office Equipment at Cost
13320 Accum Dep. Office Equipm
13410 Vehicle at Cost
13420 Accum Dep Vehicle
21110 Account Payable
21120 Insrance Liability
21160 VAT Payable
21170 Income Tax Payable
Jul-60 Bank Loans
Feb-85 Capital
Rp - Rp -

Jumlah ........................