PT.

indoKLIN
GENERAL LEDGER
December 2018
(in Rp.)

Account : Cash in Bank Acct. No. : 1-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 2,455,672,500
31 CRJ 1 1,122,031,990 3,577,704,490
31 CPJ 1 695,773,975 2,881,930,515

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 50,167,400
31 PCJ 1 17,722,050 32,445,350

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 622,707,000
31 SJ 1 450,363,375 1,073,070,375
31 CRJ 1 668,189,000 404,881,375
31 GJ 1 36,898,375 367,983,000

Account : Allowance for Bad Debt Acct. No. : 1-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 156,896,830
31 GJ 1 29,956,000 126,940,830

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 195,000,000
31 PJ 1 271,200,000 466,200,000
31 SJ 1 304,175,000 162,025,000
31 GJ 1 4,675,000 166,700,000
31 GJ 1 4,575,000 162,125,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 50,126,500

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 Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 204,375,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 1 50,760,000 50,760,000

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 60,875,000 60,875,000
31 GJ 1 1,395,000 59,480,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 37,725,000
-

Account : Investment Acct. No. : 1-193

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ 1 350,000,000 350,000,000

Account : Land Acct. No. : 1-310

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 5,000,000,000

Account : Buildings Acct. No. : 1-320

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,013,200,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 740,745,000

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 Account : Equipment Acct. No. : 1-330
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 875,280,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 537,932,500

Account : Automobile Acct. No. : 1-340

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 408,480,000
31 GJ1 559,200,000 967,680,000
31 GJ1 408,480,000.00 559,200,000

Account : Acc. Depreciation - Automobile Acct. No. : 1-341

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 251,045,000
31 GJ1 4,255,000 255,300,000
31 GJ1 255,300,000 -

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 301,200,500
31 PJ 1 669,625,000 970,825,500
31 CPJ 1 301,200,500 669,625,000
31 GJ 1 15,345,000 654,280,000

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 Account : Accrued Expense Acct. No. : 2-120
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 103,875,575
31 CPJ1 99,000,000 4,875,575
31 PCJ 1 4,875,575 -

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 61,285,700
31 CPJ 1 61,285,700 -

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 188,608,000 188,608,000
31 GJ 1 2,254,000 186,354,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 8,154,550
31 CPJ 1 8,154,550 -

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 6,652,300
31 CPJ1 6,652,300 -

Account : Dividend Payable Acct. No. : 2-135

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
29 GJ 1 230,000,000 230,000,000

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 Account : Notes Payable Acct. No. : 2-136
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CRJ 1 190,000,000 190,000,000

Account : BNI'46 Loan Acct. No. : 2-210

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 491,975,000
31 CPJ 1 8,945,000 483,030,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,990,000,000
31 CRJ 245,000,000 4,235,000,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 8,794,525,750

Account : Dividend Acct. No. : 3-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 302,500,000 302,500,000

Account : Sales Acct. No. : 4-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 7,545,565,750
31 SJ 1 409,421,250 7,954,987,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 98,478,950
31 CRJ 1 9,157,010 107,635,960

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 28,544,150
31 GJ 1 6,311,250 34,855,400

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 Account : Cost of Merchandise Sold Acct. No. : 5-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,311,747,000
31 SJ 1 1,069,000,000 4,380,747,000
31 GJ 1 18,500,000 4,362,247,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 69,872,150

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 48,256,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 152,296,700

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 24,213,500

Account : Depreciation Expense Acct. No. : 6-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 481,937,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 130,950,000

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

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

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 Account : Wages and Salaries Acct. No. : 6-180
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 873,950,000

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 46,117,500
31 PCJ 1 1,875,200 47,992,700

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 89,987,500
31 PCJ 1 9,321,100 99,308,600

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 47,856,150

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 35,573,500

Account : Late Fees Collected Acct. No. : 8-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 15,223,600

Account : Dividend Revenue Acct. No. : 8-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CRJ 1 15,000,000.00 15,000,000

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 Account : Interest Expenses Acct. No. : 9-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 36,975,000
31 CPJ 1 7,012,500 43,987,500

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 32,853,250

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

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 18,756,400

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 29,755,350

Date Signature

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

PT. indoKLIN| 8
 PT. indoKLIN
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2018

NO CUSTOMER DOC. NO. DATE TERMS BALANCE

CUS-001 TOKO BERSIH JAYA -
CUS-002 TOKO SARI APIK 71,725,500
CUS-003 TOKO KLINKLIN 150,356,250
CUS-004 TOKO KINCLONG 127,041,750
CUS-005 TOKO JAYA KILAP 18,859,500

Total – Subsidiary Ledger 367,983,000

Balance – General Ledger 367,983,000
Difference -

Date Signature

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

PT. indoKLIN
ACCOUNTS PAYABLE SCHEDULE
December, 31 2018

NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SUP-001 PT. RESIK -
SUP-002 PT. ABADI KLINER 101,530,000
SPR-003 PT. VANERINDO 102,300,000
SPR-004 PT. VAKUMBARU 89,457,500

Total – Subsidiary Ledger 293,287,500

Balance – General Ledger 293,287,500
Difference -

Date Signature

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

PT. indoKLIN| 9
 PT. indoKLIN
MERCHANDISE INVENTORY SCHEDULE
December, 31 2018

CODE PRODUCT QUANTITY COST/UNIT BALANCE

EC-8305-B Vacuum Cleaner 85 875,000 74,375,000

EC-CW60 Vacuum Cleaner 90 975,000 87,750,000

Total – Subsidiary Ledger 162,125,000

Balance – General Ledger 162,125,000
Difference -

Date Signature

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

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 PT. indoKLIN
UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2018
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 2,881,930,515 1
2 1-120 Petty Cash 32,445,350 2
3 1-130 Accounts Receivable 367,983,000 3
4 1-140 Allowance for Bad Debt 126,940,830 4
5 1-150 Merchandise Inventory 162,125,000 5
6 1-160 Office Supplies 50,126,500 6
7 1-170 Prepaid Insurance 246,750,000 7
8 1-180 Prepaid Rent 66,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 26,662,500 10
11 1-192 Prepaid Income Tax Article 25 37,865,600 11
12 1-193 Investment 240,000,000 12
13 1-310 Land 7,500,000,000 13
14 1-320 Buildings 4,261,200,000 14
15 1-321 Acc. Depreciation – Buildings 1,047,545,000 15
16 1-330 Equipment 1,461,264,000 16
17 1-331 Acc. Depreciaton – Equipment 898,068,500 17
18 1-340 Automobile 1,595,040,000 18
19 1-341 Acc. Depreciaton – Automobile 980,285,000 19
20 2-110 Accounts Payable 293,287,500 20
21 2-120 Accrued Expense - 21
22 2-130 VAT (Value Added Tax) Payable - 22
23 2-131 VAT (Value Added Tax) Out 40,311,000 23
24 2-132 Income Tax Article 21 Payable - 24
25 2-133 Income Tax Article 23 Payable - 25
26 2-134 Income Tax Article 25/29 Payable - 26
27 2-135 Dividend Payable 302,500,000 27
28 2-136 Notes Payable 190,000,000 28
29 2-210 BNI'46 Loan 483,030,000 29
30 3-110 Stock Capital 4,235,000,000 30
31 3-130 Retained Earnings 8,794,525,750 31
32 3-140 Dividend 302,500,000 - 32
33 3-150 Income Summary - 33

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34 4-110 Sales 7,448,285,150 34
35 4-120 Sales Discount 110,870,195 35
36 4-130 Sales Return and Allowance 40,178,000 36
37 5-110 Cost of Merchandise Sold 4,313,453,150 37
38 6-110 Utilities Expense 70,445,600 38
39 6-120 Office Supplies Expense 49,876,320 39
40 6-130 Bad Debts Expense 129,040,500 40
41 6-140 Spoilage Expense 20,677,300 41
42 6-150 Depreciation Expense 468,684,150 42
43 6-160 Insurance Expense 141,750,000 43
44 6-170 Rent Expenses - 44
45 6-180 Wages and Salaries 883,030,500 45
46 6-190 Advertising Expense 58,890,000 46
47 6-200 Others Operating Expense 98,676,850 47
48 8-110 Interest Income 52,355,700 48
49 8-140 Freights Collected 36,925,600 49
50 8-150 Late Fees Collected 16,888,700 50
51 8-160 Dividend Revenue 20,000,000 51
52 9-110 Interest Expenses 45,281,250 52
53 9-120 Bank Service Charges 29,673,450 53
54 9-140 Income Tax Article 4(2) Expense 21,456,980 54
55 9-145 Income Tax Expense - 55
56 9-150 Late Fees Expenses 34,417,700 56
57 TOTAL 24,261,619,250 24,261,619,250 57
-

PT. indoKLIN| 12