LK - Buku Besar

31 Purchase Journal Rp - Rp - Rp 1,875,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 1,875,000 Rp -

31 General Journal (Memorial) Rp - Rp - Rp 1,875,000 Rp -
1-1500 Rp 1,875,000 Rp -
ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 432,187,500 Rp -
31 Sales Journal Rp - Rp - Rp 432,187,500 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 432,187,500 Rp -
1-1600 Rp 432,187,500 Rp -
ACCOUNT : Office Supplies D ACCOUNT NO. : 1-1700

BALANCE
DEBIT CREDIT
1-1700 Rp 1,525,000 Rp -
ACCOUNT : Value Added Tax - In (VAT In) D ACCOUNT NO. : 1-1800

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 Sales Journal Rp - Rp - Rp - Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Purchase Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 General Journal (Memorial) Rp - Rp - Rp - Rp -
1-1800 Rp - Rp -
ACCOUNT : Prepaid Income Tax D ACCOUNT NO. : 1-1900

BALANCE
DEBIT CREDIT
1-1900 Rp 200,000,000 Rp -
ACCOUNT : Land D ACCOUNT NO. : 1-2100

BALANCE
DEBIT CREDIT
1-2100 Rp 500,000,000 Rp -
ACCOUNT : Building at Cost D ACCOUNT NO. : 1-2200

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1,250,000,000 Rp -
31 Sales Journal Rp - Rp - Rp 1,250,000,000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 1,250,000,000 Rp -
31 Purchase Journal Rp - Rp - Rp 1,250,000,000 Rp -
6072–P3-21/22-Memproses Buku Besar Lembar Kerja-1/10

31 Cash Payment Journal Rp - Rp - Rp - Rp 348,958,333
31 General Journal (Memorial) Rp - Rp - Rp - Rp 348,958,333
1-2210 Rp - Rp 348,958,333
ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-2300

BALANCE
DEBIT CREDIT
1-2300 Rp 271,000,000 Rp -
ACCOUNT : Accum. Dep. - Vehicle K ACCOUNT NO. : 1-2310

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 129,614,583
31 Sales Journal Rp - Rp - Rp - Rp 129,614,583
31 Cash Receipt Journal Rp - Rp - Rp - Rp 129,614,583
31 Purchase Journal Rp - Rp - Rp - Rp 129,614,583
1-2310 Rp - Rp 129,614,583
ACCOUNT : Office Equipment at Cost D ACCOUNT NO. : 1-2400

BALANCE
DEBIT CREDIT
1-2400 Rp 150,000,000 Rp -
ACCOUNT : Accum. Dep. - Office Equipment K ACCOUNT NO. : 1-2410

BALANCE
DEBIT CREDIT
1-2410 Rp - Rp 125,406,250
ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DEBIT CREDIT
2-1100 Rp - Rp 623,218,750
ACCOUNT : Accrued Payable K ACCOUNT NO. : 2-1200

BALANCE
DEBIT CREDIT
2-1200 Rp - Rp 31,250,000
ACCOUNT : Dividend Payable K ACCOUNT NO. : 2-1300

BALANCE
DEBIT CREDIT

2-1300 Rp - Rp -
ACCOUNT : Value Added Tax - VAT Out K ACCOUNT NO. : 2-1400

BALANCE
DEBIT CREDIT
2-1400 Rp - Rp -
ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1500

BALANCE
DEBIT CREDIT
2-1500 Rp - Rp -
ACCOUNT : VAT Payable K ACCOUNT NO. : 2-1600

BALANCE
DEBIT CREDIT
2-1600 Rp - Rp -
ACCOUNT : Bank Loans K ACCOUNT NO. : 2-2100

BALANCE
DEBIT CREDIT
2-2100 Rp - Rp 369,000,000
ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100

BALANCE
DEBIT CREDIT
3-1100 Rp - Rp 300,000,000
ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1,915,771,370
31 Sales Journal Rp - Rp - Rp - Rp 1,915,771,370
31 Cash Receipt Journal Rp - Rp - Rp - Rp 1,915,771,370
31 Purchase Journal Rp - Rp - Rp - Rp 1,915,771,370
31 Cash Payment Journal Rp - Rp - Rp - Rp 1,915,771,370
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1,915,771,370
3-1200 Rp - Rp 1,915,771,370
ACCOUNT : Dividend K ACCOUNT NO. : 3-1300

BALANCE
DEBIT CREDIT

3-1300 Rp - Rp -
ACCOUNT : Income Summary K ACCOUNT NO. : 3-1400

BALANCE
DEBIT CREDIT
3-1400 Rp - Rp -
ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 7,409,062,500
31 Sales Journal Rp - Rp - Rp - Rp 7,409,062,500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 7,409,062,500
31 Purchase Journal Rp - Rp - Rp - Rp 7,409,062,500
31 Cash Payment Journal Rp - Rp - Rp - Rp 7,409,062,500
31 General Journal (Memorial) Rp - Rp - Rp - Rp 7,409,062,500
4-1100 Rp - Rp 7,409,062,500
ACCOUNT : Sales Discounts D ACCOUNT NO. : 4-1200

BALANCE
DEBIT CREDIT
4-1200 Rp 45,800,000 Rp -
ACCOUNT : Sales Returns D ACCOUNT NO. : 4-1300

BALANCE
DEBIT CREDIT
4-1300 Rp 24,062,500 Rp -
ACCOUNT : Service Income K ACCOUNT NO. : 4-1400

BALANCE
DEBIT CREDIT
4-1400 Rp - Rp 12,456,000
ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 5,512,187,500 Rp -
31 Sales Journal Rp - Rp - Rp 5,512,187,500 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 5,512,187,500 Rp -
31 Purchase Journal Rp - Rp - Rp 5,512,187,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 5,512,187,500 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 5,512,187,500 Rp -
5-1100 Rp 5,512,187,500 Rp -
ACCOUNT : Purchase Discount K ACCOUNT NO. : 5-1200

BALANCE

5-1200 Rp - Rp 25,112,300
ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1100

BALANCE
DEBIT CREDIT
6-1100 Rp 343,750,000 Rp -
ACCOUNT : Uncollectible Accounts D ACCOUNT NO. : 6-1200

BALANCE
DEBIT CREDIT
6-1200 Rp 6,000,000 Rp -
ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1300

BALANCE
DEBIT CREDIT
6-1300 Rp 6,875,000 Rp -
ACCOUNT : Depreciation Expense - Vehicles D ACCOUNT NO. : 6-1400

BALANCE
DEBIT CREDIT
6-1400 Rp 17,737,500 Rp -
ACCOUNT : Maintenance Expense D ACCOUNT NO. : 6-1500

BALANCE
DEBIT CREDIT
6-1500 Rp 7,150,000 Rp -
ACCOUNT : Newspaper & Tabloid Expense D ACCOUNT NO. : 6-1600

BALANCE
DEBIT CREDIT
6-1600 Rp 5,500,000 Rp -
ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-1700

BALANCE
DEBIT CREDIT

6-1700 Rp 13,365,000 Rp -
ACCOUNT : Income Tax Expense D ACCOUNT NO. : 6-1800

BALANCE
DEBIT CREDIT
6-1800 Rp - Rp -
ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1900

BALANCE
DEBIT CREDIT
6-1900 Rp - Rp -
ACCOUNT : Depreciation Exp - Building D ACCOUNT NO. : 6-2000

BALANCE
DEBIT CREDIT
6-2000 Rp 22,000,000 Rp -
ACCOUNT : Depreciation Exp - Equipment D ACCOUNT NO. : 6-2100

BALANCE
DEBIT CREDIT
6-2100 Rp 3,850,000 Rp -
ACCOUNT : Electricity, Telp. & Water Exp. D ACCOUNT NO. : 6-2200

BALANCE
DEBIT CREDIT
6-2200 Rp 21,569,070 Rp -
ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

BALANCE
DEBIT CREDIT
8-1100 Rp - Rp 13,365,000
ACCOUNT : Other Revenue K ACCOUNT NO. : 8-1200

BALANCE
DEBIT CREDIT

8-1200 Rp - Rp 1,327,000
ACCOUNT : Bank Charge D ACCOUNT NO. : 9-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 607,500 Rp -
31 Sales Journal Rp - Rp - Rp 607,500 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 607,500 Rp -
31 Purchase Journal Rp - Rp - Rp 607,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 607,500 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 607,500 Rp -
9-1100 Rp 607,500 Rp -
ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1200

BALANCE
DEBIT CREDIT
9-1200 Rp 54,450,000 Rp -
ACCOUNT : Gain/Loss on Exchange Assets K ACCOUNT NO. : 9-1300

BALANCE
DEBIT CREDIT
9-1300 Rp - Rp -
ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

BALANCE
DEBIT CREDIT
9-1400 Rp - Rp -
Rp - Rp -

9-1300 Rp - Rp -
ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

BALANCE
DEBIT CREDIT
9-1400 Rp - Rp -
Rp - Rp -

4-1400 Service Income - 12,456,000
5-1100 Cost of goods Sold 5,512,187,500 -
5-1200 Purchase Discount - 25,112,300
6-1100 Wages & Salaries Expense 343,750,000 -
6-1200 Uncollectible Accounts 6,000,000 -
6-1300 Advertising Expense 6,875,000 -
6-1400 Depreciation Expense - Vehicles 17,737,500 -
6-1500 Maintenance Expense 7,150,000 -
6-1600 Newspaper & Tabloid Expense 5,500,000 -
6-1700 Supplies Expense 13,365,000 -
6-1800 Income Tax Expense - -
6-1900 Rent Expense - -
6-2000 Depreciation Exp - Building 22,000,000 -
6-2100 Depreciation Exp - Equipment 3,850,000 -
6-2200 Electricity, Telp. & Water Exp. 21,569,070 -
8-1100 Interest Revenue - 13,365,000
8-1200 Other Revenue - 1,327,000
9-1100 Bank Charge 607,500 -
9-1200 Interest Expense 54,450,000 -
9-1300 Gain/Loss on Exchange Assets - -
9-1400 Other Expense - -
TOTAL 11,311,510,587 11,311,510,587
0

4-1400 Service Income - 12,456,000
5-1100 Cost of goods Sold 5,512,187,500 -
5-1200 Purchase Discount - 25,112,300
6-1100 Wages & Salaries Expense 343,750,000 -
6-1200 Uncollectible Accounts 6,000,000 -
6-1300 Advertising Expense 6,875,000 -
6-1400 Depreciation Expense - Vehicles 17,737,500 -
6-1500 Maintenance Expense 7,150,000 -
6-1600 Newspaper & Tabloid Expense 5,500,000 -
6-1700 Supplies Expense 13,365,000 -
6-1800 Income Tax Expense - -
6-1900 Rent Expense - -

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31 Purchase Journal Rp - Rp - Rp 1,875,000 Rp -

31 Cash Payment Journal Rp - Rp - Rp 1,875,000 Rp -

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1600

ACCOUNT : Office Supplies D ACCOUNT NO. : 1-1700

ACCOUNT : Value Added Tax - In (VAT In) D ACCOUNT NO. : 1-1800

ACCOUNT : Prepaid Income Tax D ACCOUNT NO. : 1-1900

ACCOUNT : Land D ACCOUNT NO. : 1-2100

ACCOUNT : Building at Cost D ACCOUNT NO. : 1-2200

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-1/10

ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-2300

ACCOUNT : Accum. Dep. - Vehicle K ACCOUNT NO. : 1-2310

ACCOUNT : Office Equipment at Cost D ACCOUNT NO. : 1-2400

ACCOUNT : Accum. Dep. - Office Equipment K ACCOUNT NO. : 1-2410

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

ACCOUNT : Accrued Payable K ACCOUNT NO. : 2-1200

ACCOUNT : Dividend Payable K ACCOUNT NO. : 2-1300

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-2/10

ACCOUNT : Value Added Tax - VAT Out K ACCOUNT NO. : 2-1400

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1500

ACCOUNT : VAT Payable K ACCOUNT NO. : 2-1600

ACCOUNT : Bank Loans K ACCOUNT NO. : 2-2100

ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100

ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

ACCOUNT : Dividend K ACCOUNT NO. : 3-1300

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-3/10

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1400

ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100

ACCOUNT : Sales Discounts D ACCOUNT NO. : 4-1200

ACCOUNT : Sales Returns D ACCOUNT NO. : 4-1300

ACCOUNT : Service Income K ACCOUNT NO. : 4-1400

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

ACCOUNT : Purchase Discount K ACCOUNT NO. : 5-1200

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-4/10

ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1100

ACCOUNT : Uncollectible Accounts D ACCOUNT NO. : 6-1200

ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1300

ACCOUNT : Depreciation Expense - Vehicles D ACCOUNT NO. : 6-1400

ACCOUNT : Maintenance Expense D ACCOUNT NO. : 6-1500

ACCOUNT : Newspaper & Tabloid Expense D ACCOUNT NO. : 6-1600

ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-1700

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-5/10

ACCOUNT : Income Tax Expense D ACCOUNT NO. : 6-1800

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1900

ACCOUNT : Depreciation Exp - Building D ACCOUNT NO. : 6-2000

ACCOUNT : Depreciation Exp - Equipment D ACCOUNT NO. : 6-2100

ACCOUNT : Electricity, Telp. & Water Exp. D ACCOUNT NO. : 6-2200

ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

ACCOUNT : Other Revenue K ACCOUNT NO. : 8-1200

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-6/10

ACCOUNT : Bank Charge D ACCOUNT NO. : 9-1100

ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1200

ACCOUNT : Gain/Loss on Exchange Assets K ACCOUNT NO. : 9-1300

ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-7/10

ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-8/10

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-9/10

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-10/10