PT.

GARMINDO JAYA
PURCHASES JOURNAL
December 2017
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-BB-07/12 PT. BIGBEN 82,950,000 8,295,000 91,245,000 1
2 16 F-WI-16/12 PT. WATCHINDO 84,500,000 8,450,000 92,950,000 2
3 28 F-TS-28/12 PT. TEN SECONDS 74,000,000 7,400,000 81,400,000 3
4 4
5 5
6 TOTAL 241,450,000 24,145,000 265,595,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 241,450,000 2-110 265,595,000
Posted by : ............ .....................
1-191 24,145,000
bobot nilai = 10 0.344827586 per jwb benar
29 Total 265,595,000 Total 265,595,000

1
 PT. GARMINDO JAYA
SALES JOURNAL
December 2017
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 5 F-GJ-12-01 TOKO VICTORY WATCH 87,560,000 63,680,000 79,600,000 7,960,000 63,680,000 1
2 11 F-GJ-12-02 TOKO GLOBAL ASIA 82,390,000 59,920,000 74,900,000 7,490,000 59,920,000 2
3 14 F-GJ-12-03 TOKO SINAR DIGITAL 58,410,000 43,150,000 53,100,000 5,310,000 43,150,000 3
4 23 F-GJ-12-04 TOKO VICTORY WATCH 84,218,750 61,250,000 76,562,500 7,656,250 61,250,000 4
5 5
6 6
7 TOTAL 312,578,750 228,000,000 284,162,500 28,416,250 228,000,000 7

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 312,578,750 4-110 284,162,500
Posted by : ............ .....................
5-110 228,000,000 2-131 28,416,250
bobot nilai = 10 0.243902439 per jwb benar 1-150 228,000,000
41

TOTAL 540,578,750 TOTAL 540,578,750

2
 PT. GARMINDO JAYA
CASH RECEIPTS JOURNAL
December 2017
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 6 BKM-12-01 TOKO SINAR DIGITAL 55,232,800 4-120 1,127,200 56,360,000 1
2 12 BKM-12-02 TOKO VICTORY WATCH 48,765,000 48,765,000 2
3 19 BKM-12-03 TOKO GLOBAL ASIA 49,245,000 49,245,000 3
4 4
5 5
6 TOTAL 153,242,800 1,127,200 154,370,000 6

Date Signature
RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 153,242,800 1-130 154,370,000
Posted by : ............ .................. ...
4-120 1,127,200

bobot nilai = 10 0.357142857 per jwb benar

28
TOTAL 154,370,000 TOTAL 154,370,000

3
 PT. GARMINDO JAYA
CASH PAYMENTS JOURNAL
December 2017
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 4 BKK 12-01 Sewa alat 1 tahun 1-180 24,000,000 24,000,000 1

2 4 BKK 12-02 Bayar accrued expesenses 2-120 63,750,000 63,750,000 2

3 5 BKK 12-03 Pembelian Kendaraan 1-340 564,000,000 564,000,000 3

4 6 BKK 12-04 PT. WATCHINDO 45,235,000 45,235,000 4

5 13 BKK 12-05 Pelunasan Pajak SPT Masa 2-130 38,234,000 43,782,000 5

6 2-132 3,546,500 6

7 2-134 2,001,500 7

8 14 BKK 12-06 PT. TEN SECONDS 50,125,000 50,125,000 8

9 22 BKK 12-07 Angsuran pinjaman 2-210 15,000,000 20,400,000 9

10 9-110 5,400,000 10
11 11
12 12
13 TOTAL 95,360,000 715,932,000 811,292,000 13

Date Signature

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

4
Posted by : ............ .................. ...
 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 24,000,000 1-110 811,292,000
Posted by : ............ .....................
1-340 564,000,000
2-110 95,360,000
bobot nilai = 10 0.14084507 per jwb benar 2-120 63,750,000
71 2-130 38,234,000
2-132 3,546,500
2-134 2,001,500
60 2-210 15,000,000
9-110 5,400,000

TOTAL 811,292,000 TOTAL 811,292,000

5
 PT. GARMINDO JAYA
PETTY CASH JOURNAL
December 2017
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 5 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 1,532,500 1,532,500 1
2 15 VKK 12-02 Listrik, Air, dan Telp Nov 2017 Accrued Expenses 2-120 4,873,250 4,873,250 2
3 16 VKK 12-03 Konsumsi Rapat Akhir Tahun Others Operating Expense 6-200 412,375 412,375 3
4 21 VKK 12-04 Iuran Lingkungan Others Operating Expense 6-200 731,250 731,250 4
5 28 VKK 12-05 Pemliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 1,543,175 1,543,175 5
6 29 VKK 12-06 Pemasangan iklan Advertising Expenses 6-190 2,765,500 2,765,500 6
7 7
8 TOTAL 11,858,050 11,858,050 8

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ .................. Acc. No Amount Acc. No Amount
2-120 4,873,250 1-120 11,858,050
Posted by : ............ .................. .
6-190 2,765,500
6-200 4,219,300
bobot nilai = 10 0.185 per jwb benar
54 TOTAL 11,858,050 TOTAL 11,858,050

6
 PT. GARMINDO JAYA
GENERAL JOURNAL
December 2017
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 14 BM-12-01 Allowance of Doubtful Debt 25,675,000 1

2
Account Receivable 25,675,000 2

3
(Penghapusan piutang Toko Demi Waktu) 3

4 4

5 DEC 19 NK-12-01 Accounts Payable 4,290,000 5

6 VAT (Value Added Tax) In 390,000 6

7 Merchandise Inventory 3,900,000 7

8 (Retur pembelian ke PT. WATCHINDO) 8

9 9

10 26 NK-12-01 VAT (Value Added Tax) Out 331,250 10

11 Sales Return and Allowance 3,312,500 11

12 Accounts Receivable 3,643,750 12

13 (Retur penjualan dari TOKO VICTORY WATCH) 13

14 14

15 Merchandise Inventory 2,650,000 15

16 Cost of Merchandise Sold 2,650,000 16

17 (Retur penjualan dari TOKO VICTORY WATCH) 17

18 18

19 29 BM-12-02 Petty Cash 90,000 19

20 Other Operating Expenses 90,000 20

21 (Koreksi kesalahan) 21

22 22

23 23

24 TOTAL 36,348,750 36,348,750 24

RECAPITULATION
Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-120 90,000 1-130 29,318,750 Posted by : ............ .....................
1-150 2,650,000 1-150 3,900,000
2-110 4,290,000 1-191 390,000
2-131 331,250 5-110 2,650,000
4-130 3,312,500 6-200 90,000
1-140 25,675,000

TOTAL 36,348,750 TOTAL 36,348,750

7
 PT. GARMINDO JAYA
INVENTORY CARD
December 2017
(in Rp.)
Code No. : GV-3
Product : Garmin Vivofit-3
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 60 1,200,000 72,000,000 1
2 5 27 1,200,000 32,400,000 33 1,200,000 39,600,000 2
3 7 35 1,250,000 43,750,000 33 1,200,000 39,600,000 3
4 35 1,250,000 43,750,000 4
5 11 25 1,200,000 30,000,000 8 1,200,000 9,600,000 5
6 35 1,250,000 43,750,000 6
7 14 8 1,200,000 9,600,000 28 1,250,000 35,000,000 7
8 7 1,250,000 8,750,000 8
9 16 34 1,250,000 42,500,000 62 1,250,000 77,500,000 9
10 19 (2) 1,250,000 (2,500,000) 60 1,250,000 75,000,000 10
11 23 21 1,250,000 26,250,000 39 1,250,000 48,750,000 11
12 26 (1) 1,250,000 (1,250,000) 40 1,250,000 50,000,000 12
13 28 20 1,250,000 25,000,000 60 1,250,000 75,000,000 13
14 14
15 TOTAL 87 108,750,000 87 105,750,000 15

Date Signature
bobot nilai = 10 0.136986301 per jwb benar
Prepared by : ............ .....................
73

8
 PT. GARMINDO JAYA
INVENTORY CARD
December 2017
(in Rp.)
Code No. : GF-10
Product : Garmin Forerunner-10
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 55 1,360,000 74,800,000 1
2 5 23 1,360,000 31,280,000 32 1,360,000 43,520,000 2
3 7 28 1,400,000 39,200,000 32 1,360,000 43,520,000 3
4 28 1,400,000 39,200,000 4
5 11 22 1,360,000 29,920,000 10 1,360,000 13,600,000 5
6 28 1,400,000 39,200,000 6
7 14 10 1,360,000 13,600,000 20 1,400,000 28,000,000 7
8 8 1,400,000 11,200,000 8
9 16 30 1,400,000 42,000,000 50 1,400,000 70,000,000 9
10 19 (1) 1,400,000 (1,400,000) 49 1,400,000 68,600,000 10
11 23 25 1,400,000 35,000,000 24 1,400,000 33,600,000 11
12 26 (1) 1,400,000 (1,400,000) 25 1,400,000 35,000,000 12
13 28 35 1,400,000 49,000,000 60 1,400,000 84,000,000 13
14 14
15 TOTAL 92 128,800,000 87 119,600,000 15

Date Signature
bobot nilai = 10 0.136986301 per jwb benar
73 Prepared by : ............ .....................

9
 PT. GARMINDO JAYA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Customer : TOKO DEMI WAKTU Code : CUST-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 25,675,000 1
2 31 GJ 1 - 25,675,000 - 2
3 3

Customer : TOKO SINAR DIGITAL Code : CUST-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 56,360,000 1
2 31 SJ 1 58,410,000 114,770,000 2
3 31 CRJ 1 56,360,000 58,410,000 3
4 4
5 5

Customer : TOKO GLOBAL ASIA Code : CUST-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 49,245,000 1
2 31 SJ 1 82,390,000 131,635,000 2
3 31 CRJ 1 49,245,000 82,390,000 3
4 4
5 5

Customer : TOKO VICTORYWATCH Code : CUST-04

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 48,765,000 1
2 31 SJ 1 87,560,000 136,325,000 2
3 31 CRJ 1 48,765,000 87,560,000 3
4 31 GJ 1 3,643,750 83,916,250 4
5 31 #REF! 84,218,750 168,135,000 5
6 6

bobot nilai = 5 0.185185185 per jwb benar Date Signature

27
Prepared by : ............ .....................

10
 PT. GARMINDO JAYA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Supplier : PT. WATCHINDO Code : SUP-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 45,235,000 1
2 31 PJ 1 92,950,000 138,185,000 2
3 31 CPJ 1 45,235,000 92,950,000 3
4 31 GJ 1 4,290,000 88,660,000 4
5 5

Supplier : PT. BIGBEN Code : SUP-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 39,550,000 1
2 31 PJ 1 91,245,000 130,795,000 2
3 3
4 4
5 5

Supplier : PT. TEN SECONDS Code : SUP-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 50,125,000 1
2 31 PJ 1 81,400,000 131,525,000 2
3 31 CPJ 1 50,125,000 81,400,000 3
4 4
5 5

Date Signature
bobot nilai = 5 0.208333333 per jwb benar
24 Prepared by : ............ .....................

11
 PT. GARMINDO JAYA
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 981,256,500
31 CRJ 1 153,242,800 1,134,499,300
31 CPJ 1 811,292,000 323,207,300

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 35,678,500
31 PCJ 1 11,858,050 23,820,450
31 GJ 1 90,000 23,910,450

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 180,045,000
31 SJ 1 312,578,750 492,623,750
31 CRJ 1 154,370,000 338,253,750
31 GJ 1 29,318,750 308,935,000

Account : Allowance of Doubtful Debt Acct. No. : 1-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 42,250,750
31 GJ 1 25,675,000 16,575,750

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 146,800,000
31 PJ 1 241,450,000 388,250,000
31 SJ 1 228,000,000 160,250,000
31 GJ 1 3,900,000 156,350,000
31 GJ 1 2,650,000 159,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 31,345,500

12
 Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 75,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ1 24,000,000 24,000,000

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 24,145,000 24,145,000
31 GJ 1 390,000 23,755,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 17,887,500
-

Account : Land Acct. No. : 1-310

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 4,800,000,000

Account : Buildings Acct. No. : 1-320

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,676,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 925,450,000

13
 Account : Equipment Acct. No. : 1-330
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 1,143,840,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 702,985,000

Account : Automobile Acct. No. : 1-340

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 564,000,000 564,000,000

Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

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

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 134,910,000
31 PJ 1 265,595,000 400,505,000
31 CPJ 1 95,360,000 305,145,000
31 GJ 1 4,290,000 300,855,000

Account : Accrued Expense Acct. No. : 2-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 68,623,250
31 CPJ1 63,750,000 4,873,250
31 PCJ 1 4,873,250 -

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 38,234,000
31 CPJ 1 38,234,000 -

14
 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 28,416,250 28,416,250
31 GJ 1 331,250 28,085,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,546,500
31 CPJ 1 3,546,500 -

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 2,001,500
31 CPJ1 2,001,500 -

Account : MANDIRI Bank, Loan Acct. No. : 2-210

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 720,000,000
31 CPJ 1 15,000,000 705,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,700,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 4,249,500,850

15
 Account : Sales Acct. No. : 4-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,667,445,000
31 SJ 1 284,162,500 2,951,607,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 40,675,150
31 CRJ 1 1,127,200 41,802,350

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 3,312,500 3,312,500

Account : Cost of Merchandise Sold Acct. No. : 5-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 1,001,568,450
31 SJ 1 228,000,000 1,229,568,450
31 GJ 1 2,650,000 1,226,918,450

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 29,569,455

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 14,389,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 28,865,435

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,176,450

16
 Account : Depreciation Expense Acct. No. : 6-150
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 253,715,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 45,000,000

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

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

Account : Wages and Salaries Acct. No. : 6-180

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 668,305,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 40,112,500
31 PCJ 1 2,765,500 42,878,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 38,885,500
31 PCJ 1 4,219,300 43,104,800
31 GJ 1 90,000 43,014,800

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - 27,650,150

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - 3,984,550

17
 Account : Late Fees Collected Acct. No. : 8-150
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - 5,900,250

Account : Interest Expenses Acct. No. : 9-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 17,430,500
31 CPJ 1 5,400,000 22,830,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 13,256,550

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 8,112,450

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 2,566,860

Date Signature

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

18
 PT. GARMINDO JAYA
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2017
NO CUSTOMER DOC. NO. DATE TERMS BALANCE
1 CUST-01 TOKO DEMI WAKTU - 1
2 CUST-02 TOKO SINAR DIGITAL 58,410,000 2
3 CUST-03 TOKO GLOBAL ASIA 82,390,000 3
4 CUST-04 TOKO VICTORYWATCH 168,135,000 4
5 Total – Subsidiary Ledger 308,935,000 5
6 Balance – General Ledger 308,935,000 6
7 Difference - 7

Date Signature
bobot = 10 0.8333333
12 Prepared by : ............ .....................

PT. GARMINDO JAYA

ACCOUNTS PAYABLE SCHEDULE
December, 31 2017

NO SUPPLIER DOC. NO. DATE TERMS BALANCE

1 SUP-01 PT. WATCHINDO 88,660,000 1

2 SUP-02 PT. BIGBEN 130,795,000 2
3 SUP-03 PT. TEN SECONDS 81,400,000 3
4 4
5 Total – Subsidiary Ledger 300,855,000 5
6 Balance – General Ledger 300,855,000 6
7 Difference - 7

Date Signature
bobot = 10 0.8333333
12 Prepared by : ............ .....................

PT. GARMINDO JAYA

MERCHANDISE INVENTORY SCHEDULE
December, 31 2017
CODE PRODUCT QUANTITY COST/UNIT BALANCE
1 GV-3 Garmin Vivofit-3 60 1,250,000 75,000,000 1
2 GF-10 Garmin Forerunner-10 60 1,400,000 84,000,000 2
3 3
4 4
5 Total – Subsidiary Ledger 159,000,000 5
6 Balance – General Ledger 159,000,000 6
7 Difference - 7

Date Signature
19
Prepared by : ............ .....................
 PT. GARMINDO JAYA
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2017
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 323,207,300 1
2 1-120 Petty Cash 23,910,450 2
3 1-130 Accounts Receivable 308,935,000 3
4 1-140 Allowance of Doubtful Debt 16,575,750 4
5 1-150 Merchandise Inventory 159,000,000 5
6 1-160 Office Supplies 31,345,500 6
7 1-170 Prepaid Insurance 75,000,000 7
8 1-180 Prepaid Rent 24,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 23,755,000 10
11 1-192 Prepaid Income Tax Article 25 17,887,500 11
12 1-310 Land 4,800,000,000 12
13 1-320 Buildings 2,676,000,000 13
14 1-321 Acc. Depreciation – Buildings 925,450,000 14
15 1-330 Equipment 1,143,840,000 15
16 1-331 Acc. Depreciaton – Equipment 702,985,000 16
17 1-340 Automobile 564,000,000 17
18 1-341 Acc. Depreciaton – Automobile - 18
19 2-110 Accounts Payable 300,855,000 19
20 2-120 Accrued Expense - 20
21 2-130 VAT (Value Added Tax) Payable - 21
22 2-131 VAT (Value Added Tax) Out 28,085,000 22
23 2-132 Income Tax Article 21 Payable - 23
24 2-133 Income Tax Article 23 Payable - 24
25 2-134 Income Tax Article 25/29 Payable - 25

20
26 2-210 MANDIRI Bank, Loan 705,000,000 26
27 3-110 Stock Capital 2,700,000,000 27
28 3-130 Retained Earnings 4,249,500,850 28
29 4-110 Sales 2,951,607,500 29
30 4-120 Sales Discount 41,802,350 30
31 4-130 Sales Return and Allowance 3,312,500 31
32 5-110 Cost of Merchandise Sold 1,226,918,450 32
33 6-110 Utilities Expense 29,569,455 33
34 6-120 Office Supplies Expense 14,389,500 34
35 6-130 Doubtful Debts Expense 28,865,435 35
36 6-140 Spoilage Expense 2,176,450 36
37 6-150 Depreciation Expense 253,715,000 37
38 6-160 Insurance Expense 45,000,000 38
39 6-170 Rent Expense - 39
40 6-180 Wages and Salaries 668,305,000 40
41 6-190 Advertising Expense 42,878,000 41
42 6-200 Others Operating Expense 43,014,800 42
43 8-110 Interest Income 27,650,150 43
44 8-140 Freights Collected 3,984,550 44
45 8-150 Late Fees Collected 5,900,250 45
46 9-110 Interest Expenses 22,830,500 46
47 9-120 Bank Service Charges 13,256,550 47
48 9-140 Income Tax Article 4(2) Expense 8,112,450 48
49 9-145 Income Tax Expense - 49
50 9-150 Late Fees Expenses 2,566,860 50
51 TOTAL 12,617,594,050 12,617,594,050 51

21
 PT. GARMINDO JAYA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2017
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 28,940,000 1
2 Acc. Depreciation – Buildings 1-321 11,150,000 2
3 Acc. Depreciaton – Equipment 1-331 11,915,000 3
4 Acc. Depreciation - Automobile 1-341 5,875,000 4
5 (Pencatatan depre gedung, peralatan, dan kendaraan ) 5
6 6
7 Utilities Expense 6-110 4,733,250 7
8 Accrued Expense 2-120 4,733,250 8
9 (Beban air, listrik, dan tel. yang masih harus dibayar) 9
10 10
11 Insurance Expense 6-160 5,000,000 11
12 Prepaid Insurance 1-170 5,000,000 12
13 (Asuransi jatuh tempo) 13
14 14
15 Rent Expense 6-170 2,000,000 15
16 Prepaid Rent 1-180 2,000,000 16
17 (Sewa peralatan jatuh tempo) 17
18 18
19 Office Supplies Expense 6-120 11,470,350 19
20 Office Supplies 1-160 11,470,350 20
21 (Beban perlengkapan kantor ) 21
22 22
23 Doubtful Debts Expense 6-131 11,806,430 23
24 Allowance of Doubtful Debt 1-140 11,806,430 24
25 (Penambahan cadangan piutang tak tertagih) ) 25
26 26
27 VAT (Value Added Tax) Out 2-131 28,085,000 27
28 VAT (Value Added Tax) In 1-191 23,755,000 28
29 VAT (Value Added Tax) Payable 2-130 4,330,000 29
30 (Menutup perkiraan VAT) 30
31 31
32 Prepaid Income Tax Article 25 1-192 2,001,500 32
33 Income Tax Article 25/29 Payable 2-134 2,001,500 33
34 (Uang muka PPh Ps 25 yang harus dibayar) 34
35 35
36 Accounts Receivable 1-130 9,745,000 36
37 Bank Service Charges 9-120 182,500 37
38 Income Tax Article 4(2) Expense 9-140 478,250 38
39 Interest Income 8-110 3,955,150 39
40 Cash in Bank 1-110 6,450,600 40
41 (Pencatatan laporan bank rekonsiliasi) 41
42 42
43 Wages and Salaries 6-180 62,324,000 43
44 Income Tax Article 21 Payable 2-132 3,978,400 44
45 Accrued Expense 2-120 58,345,600 45
46 (Gaji dan upah yang masih harus dibayar) 46
47 47
48 TOTAL 166,766,280 166,766,280 48

22
 RECAPITULATION
Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-130 9,745,000 1-110 6,450,600 Posted by : ............ .....................
1-192 2,001,500 1-140 11,806,430
2-131 28,085,000 1-160 11,470,350
6-110 4,733,250 1-170 5,000,000
6-120 11,470,350 1-180 2,000,000 bobot nilai = 15
6-131 11,806,430 1-191 23,755,000 138
6-151 28,940,000 1-321 11,150,000 0.108695652
6-160 5,000,000 1-331 11,915,000 per jwb benar
6-170 2,000,000 1-341 5,875,000
6-180 62,324,000 2-120 63,078,850
9-120 182,500 2-130 4,330,000
9-140 478,250 2-132 3,978,400
2-134 2,001,500
8-110 3,955,150

TOTAL 166,766,280 TOTAL 166,766,280

23
 PT. GARMINDO JAYA
WORKING SHEET
December, 31 2017
(in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT of FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 323,207,300 - 6,450,600 316,756,700 316,756,700 1
2 1-120 Petty Cash 23,910,450 - 23,910,450 23,910,450 2
3 1-130 Accounts Receivable 308,935,000 - 9,745,000 318,680,000 318,680,000 3
4 1-140 Allowance of Doubtful Debt - 16,575,750 11,806,430 28,382,180 28,382,180 4
5 1-150 Merchandise Inventory 159,000,000 - 159,000,000 159,000,000 5
6 1-160 Office Supplies 31,345,500 - 11,470,350 19,875,150 19,875,150 6
7 1-170 Prepaid Insurance 75,000,000 - 5,000,000 70,000,000 70,000,000 7
8 1-180 Prepaid Rent 24,000,000 - 2,000,000 22,000,000 22,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - - - - 9
10 1-191 VAT (Value Added Tax) In 23,755,000 - 23,755,000 - - 10
11 1-192 Prepaid Income Tax Article 25 17,887,500 - 2,001,500 19,889,000 19,889,000 11
12 1-310 Land 4,800,000,000 - 4,800,000,000 4,800,000,000 12
13 1-320 Buildings 2,676,000,000 - 2,676,000,000 2,676,000,000 13
14 1-321 Acc. Depreciation – Buildings - 925,450,000 11,150,000 936,600,000 - 936,600,000 14
15 1-330 Equipment 1,143,840,000 - 1,143,840,000 1,143,840,000 15
16 1-331 Acc. Depreciaton – Equipment - 702,985,000 11,915,000 714,900,000 714,900,000 16
17 1-340 Automobile 564,000,000 - 564,000,000 564,000,000 17
18 1-341 Acc. Depreciaton – Automobile - - 5,875,000 5,875,000 5,875,000 18
19 2-110 Accounts Payable - 300,855,000 300,855,000 300,855,000 19
20 2-120 Accrued Expense - - 63,078,850 63,078,850 63,078,850 20
21 2-130 VAT (Value Added Tax) Payable - - 4,330,000 4,330,000 4,330,000 21
22 2-131 VAT (Value Added Tax) Out - 28,085,000 28,085,000 - - 22
23 2-132 Income Tax Article 21 Payable - - 3,978,400 3,978,400 3,978,400 23
24 2-133 Income Tax Article 23 Payable - - - - 24
25 2-134 Income Tax Article 25/29 Payable - - 2,001,500 2,001,500 2,001,500 25

24
26 2-210 MANDIRI Bank, Loan - 705,000,000 705,000,000 705,000,000 26
27 3-110 Stock Capital - 2,700,000,000 2,700,000,000 2,700,000,000 27
28 3-130 Retained Earnings - 4,249,500,850 4,249,500,850 4,249,500,850 28
29 4-110 Sales - 2,951,607,500 2,951,607,500 2,951,607,500 29
30 4-120 Sales Discount 41,802,350 - 41,802,350 41,802,350 30
31 4-130 Sales Return and Allowance 3,312,500 - 3,312,500 3,312,500 31
32 5-110 Cost of Merchandise Sold 1,226,918,450 - 1,226,918,450 1,226,918,450 32
33 6-110 Utilities Expense 29,569,455 - 4,733,250 34,302,705 34,302,705 33
34 6-120 Office Supplies Expense 14,389,500 - 11,470,350 25,859,850 25,859,850 34
35 6-130 Doubtful Debts Expense 28,865,435 - 11,806,430 40,671,865 40,671,865 35
36 6-140 Spoilage Expense 2,176,450 - 2,176,450 2,176,450 36
37 6-150 Depreciation Expense 253,715,000 - 28,940,000 282,655,000 282,655,000 37
38 6-160 Insurance Expense 45,000,000 - 5,000,000 50,000,000 50,000,000 38
39 6-170 Rent Expense - - 2,000,000 2,000,000 2,000,000 39
40 6-180 Wages and Salaries 668,305,000 - 62,324,000 730,629,000 730,629,000 40
41 6-190 Advertising Expense 42,878,000 - 42,878,000 42,878,000 41
42 6-200 Others Operating Expense 43,014,800 - 43,014,800 43,014,800 42
43 8-110 Interest Income - 27,650,150 3,955,150 31,605,300 31,605,300 43
44 8-140 Freights Collected - 3,984,550 3,984,550 3,984,550 44
45 8-150 Late Fees Collected - 5,900,250 5,900,250 5,900,250 45
46 9-110 Interest Expenses 22,830,500 - 22,830,500 22,830,500 46
47 9-120 Bank Service Charges 13,256,550 - 182,500 13,439,050 13,439,050 47
48 9-140 Income Tax Article 4(2) Expense 8,112,450 - 478,250 8,590,700 8,590,700 48
49 9-145 Income Tax Expense - - - - 49
50 9-150 Late Fees Expenses 2,566,860 - 2,566,860 2,566,860 50
51 51
52 Net Income 419,449,520 419,449,520 52
53 TOTAL 12,617,594,050 12,617,594,050 166,766,280 166,766,280 12,707,599,380 12,707,599,380 2,993,097,600 2,993,097,600 10,133,951,300 10,133,951,300 53
- - - -

25
 PT. GARMINDO JAYA
BANK RECONCILIATION - BNI
December, 31 2017
(in Rp.)
1 1
2 Cash balance per bank statement 316,756,700 2

3 3
4 Cash balance per books 323,207,300 4
5 Add : Interest Income 3,955,150 5
6 Less: Account Receivable 9,745,000 6
7 Bank Service Charges 182,500 7
8 Income Tax Article 4(2) Expense 478,250 8
9 (10,405,750) 9
10 Adjusted cash balance per books 316,756,700 10
11 11

Date Signature
bobot nilai = 5 0.416667 per jwb benar
12 Prepared by : ............ .....................

PT. GARMINDO JAYA

STATEMENT OF CHANGES IN EQUITY
For the Year Ended December , 31 2017
(in Rp.)

1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1

2 Beginning Balance, Nov 30 2017 2,700,000,000 4,249,500,850 6,949,500,850 2

3 Additional Capital - - 3

4 Net Income 419,449,520 419,449,520 4

5 Dividend - - 5

6 Ending Balance, Dec 31 2017 2,700,000,000 4,668,950,370 7,368,950,370 6

bobot nilai = 5 0.416667 per jwb bnr Date Signature

12
Prepared by : ............ .....................

26
 PT. GARMINDO JAYA
INCOME STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 REVENUES 1

2 Sales 2,951,607,500 2

3 Less : Sales Discount (41,802,350) 3

4 Sales Return & Allowances (3,312,500) 4

5 Net Sales 2,906,492,650 5

6 6

7 Less : Cost of Merchandise Sold (1,226,918,450) 7

8 Gross Profit 1,679,574,200 8

9 OPERATING EXPENSE 9
10 Utilities Expense 34,302,705 10
11 Office Supplies Expense 25,859,850 11
12 Doubtful Debts Expense 40,671,865 12
13 Spoilage Expense 2,176,450 13
14 Depreciation Expense 282,655,000 14
15 Insurance Expense 50,000,000 15
16 Rent Expense 2,000,000 16
17 Wages and Salaries 730,629,000 17
18 Advertising Expense 42,878,000 18
19 Others Operating Expense 43,014,800 19
20 Total Operating Expense (1,254,187,670) 20
21 Operating Profit 425,386,530 21
22 OTHER REVENUES / GAINS 22
23 Interest Income 31,605,300 23
24 Freight Collected 3,984,550 24
25 Late Fees Collected 5,900,250 25

26 Total Other Revenues/Gains 41,490,100 26

27 27
28 OTHER EXPENSE / LOSSES 28
29 Interest Expenses 22,830,500 29

30 Bank Service Charges 13,439,050 30

31 Income Tax Article 4 (2) Expense 8,590,700 31
32 Income Tax Expense - 32
33 Late Fees Expense 2,566,860 33
34 (47,427,110) 34
35 Net Income/Net Loss 419,449,520 35

36 36
bobot nilai =
10 Date Signature
50
Prepared by : ............ .....................
0.2

27
 PT. GARMINDO JAYA
STATEMENT OF FINANCIAL POSITION
Per December, 31 2017
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 316,756,700 Accounts Payable 300,855,000 3
4 Petty Cash 23,910,450 Accrued Expense 63,078,850 4
5 Accounts Receivable 318,680,000 VAT (Value Added Tax) Payable 4,330,000 5
6 Allowance of Doubtful Debt (28,382,180) 290,297,820 VAT (Value Added Tax) Out - 6

7 Merchandise Inventory 159,000,000 Income Tax Article 21 Payable 3,978,400 7

8 Office Supplies 19,875,150 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 70,000,000 Income Tax Article 25/29 Payable 2,001,500 9
10 Prepaid Rent 22,000,000 10
11 VAT (Value Added Tax) Receivable - 11
12 VAT (Value Added Tax) In - 12

13 Prepaid Income Tax Article 25 19,889,000 13

14 TOTAL CURRENT ASSET 921,729,120 TOTAL CURRENT LIABILITIES 374,243,750 14

15 FIXED ASSETS LONG TERM LIABILITY 15
16 Land 4,800,000,000 Mandiri Bank, Loan 705,000,000 16

17 Buildings 2,676,000,000 TOTAL LIABILITIY 1,079,243,750 17

18 Acc. Depreciation – Buildings (936,600,000) 1,739,400,000 18

19 Equipment 1,143,840,000 OWNER'S EQUITY 7,368,950,370 19

20 Acc. Depreciaton – Equipment (714,900,000) 428,940,000 20

21 Automobile 564,000,000 21
22 Acc. Depreciaton – Automobile (5,875,000) 558,125,000 22
23 23
24 TOTAL FIXED ASSETS 7,526,465,000 TOTAL OWNER'S EQUITY 7,368,950,370 24
25 TOTAL ASSET 8,448,194,120 TOTAL LIABILTIES & OWNER'S EQUITY 8,448,194,120 25

Date Signature
bobot nilai = 10 0.476190476 per jwb benar
21 Prepared by : ............ .....................

28
 PT. GARMINDO JAYA
CASH FLOW STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 1
2 CASH FLOW FROM OPERATING ACTIVITIES 2
3 Cash receipts: 3
4 From customers 143,497,800 4
5 Interest Income 3,476,900 5

6 Cash Receipts from Operating Activities 146,974,700 6

7 7
8 Cash payments: 8
9 Prepaid Rent (24,000,000) 9
10 To suppliers (95,360,000) 10
11 Accrued Expenses (68,623,250) 11
12 Income Tax Article 21 Payable (3,546,500) 12
13 VAT (Value Added Tax) Payable (38,234,000) 13
14 Income Tax Article 25/29 Payable (2,001,500) 14
15 Other Operating expense (4,129,300) 15
16 Advertising Expense (2,765,500) 16
17 Interest Expense (5,400,000) 17
18 Bank Service Charges (182,500) 18
19 Cash Payments from Operating Activities (244,242,550) 19
20 Net cash provided by operating activities (97,267,850) 20
21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 Aquisition of Automobile (564,000,000) 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 Payment of MANDIRI BANK Loan (15,000,000) 26

27 Net increase/decrease in cash (676,267,850) 27

28 28
29 Cash at November, 30, 2017 29
30 Cash in Bank 981,256,500 30
31 Petty Cash 35,678,500 31
32 Cash at November 30, 2017 1,016,935,000 32
33 Cash at December 31, 2017 340,667,150 33

34 Cash in Bank 316,756,700 34

35 Petty Cash 23,910,450 35
36 Cash at December 31, 2017 340,667,150 36

37 37

bobot nilai = Date Signature

10 0.222222 per jwb benar
45 Prepared by : ............ .....................

29
 PT. GARMINDO JAYA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2017
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 Sales 4-110 2,951,607,500 1
2 Interest Income 8-110 31,605,300 2
3 Freights Collected 8-140 3,984,550 3
4 Late Fees Collected 8-150 5,900,250 4
5 Sales Discount 4-120 41,802,350 5
6 Sales Return and Allowance 4-130 3,312,500 6
7 Income Summary 3-140 2,947,982,750 7
8 (Menutup akun pendapatan) 8
9 9
10 Income Summary 3-140 2,528,533,230 10
11 Cost of Merchandise Sold 5-110 1,226,918,450 11
12 Utilities Expense 6-110 34,302,705 12
13 Office Supplies Expense 6-120 25,859,850 13
14 Doubtful Debts Expense 6-131 40,671,865 14
15 Spoilage Expense 6-140 2,176,450 15
16 Depreciation Expense 6-151 282,655,000 16
17 Insurance Expense 6-160 50,000,000 17
18 Rent Expense 6-170 2,000,000 18
19 Wages and Salaries 6-180 730,629,000 19
20 Advertising Expense 6-190 42,878,000 20
21 Others Operating Expense 6-200 43,014,800 21
22 Interest Expenses 9-110 22,830,500 22
23 Bank Service Charges 9-120 13,439,050 23
24 Income Tax Article 4(2) Expense 9-140 8,590,700 24
25 Late Fees Expenses 9-130 2,566,860 25
26 (Menutup akun beban) 26
27 27
28 Income Summary 3-140 419,449,520 28
29 Retained Earnings 3-130 419,449,520 29
30 (Menutup net income 2017) 30
31 31
32 TOTAL 5,941,080,350 5,941,080,350 32

Date Signature
Prepared by : ............ .....................
30
Posted by : ............ .....................
 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
4-110 2,951,607,500 4-120 41,802,350 Posted by : ............ .....................
8-110 31,605,300 4-130 3,312,500
8-140 3,984,550 3-140 2,947,982,750
8-150 5,900,250 5-110 1,226,918,450 bobo nilai = 10
3-140 2,947,982,750 6-110 34,302,705 127
6-120 25,859,850 0.078740157
6-131 40,671,865 per jwb benar
6-140 2,176,450
6-151 282,655,000
6-160 50,000,000
6-170 2,000,000
6-180 730,629,000
6-190 42,878,000
6-200 43,014,800
9-110 22,830,500
9-120 13,439,050
9-140 8,590,700
9-130 2,566,860
3-130 419,449,520

Total 5,941,080,350 Total 5,941,080,350

31