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Trial Balance November,30, 2019 and Balance Sheet December, 31, 2018
No November 30, 2019 December 31, 2018
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11110 Cash In Bank 219,410,000 222,075,000
11120 Petty Cash 6,000,000 5,800,000
11210 Accounts Receivable 110,000,000 144,000,000
11220 Allowance for Uncollectible Accounts 7,200,000 7,200,000
11310 Merchandise Inventory 164,000,000 125,000,000
11320 Office Supplies 13,600,000 2,500,000
11410 Prepaid Rent 6,000,000 3,500,000
11430 Prepaid Insurance 4,500,000 2,500,000
11440 Vat In 10,000,000 8,000,000
12100 Stock Investment 670,000,000 600,000,000
13100 Land 550,000,000 550,000,000
13210 Building at Cost 320,000,000 320,000,000
13220 Accumulated DepreciationBuilding 38,750,000 25,000,000
13301 Vehicles at Cost 160,000,000 160,000,000
13302 Accumalated Depreciation Vehicles 40,500,000 24,000,000
13401 Equipment at Cost 130,000,000 130,000,000
13402 Accumalated Depreciation Equipment 50,000,000 22,500,000
21110 Credit Card 8,400,000 4,500,000
21210 Account Payable 154,000,000 90,000,000
21211 Accrued Expense 2,200,000 3,500,000
21212 Income Taxes Payable 185,000 175,000
21320 VAT Out 16,000,000 12,500,000
22100 Bank Mandiri Loan 200,000,000 398,000,000
31100 Command Stock 1,580,000,000 1,580,000,000
31200 Retained Earning 106,000,000 106,000,000
31300 Income Summary
31400 Devidend
41100 Sales 1,109,000,000
42100 Freight Collected 15,000,000
42200 Late Fee Collected
42300 Sales Discount 17,000,000
51100 Cost Of Good Sold 646,880,000
52000 Fregiht Paid 2,440,000
53000 Purchase Discount 2,180,000
61100 Advertising Expense 28,000,000 -
61200 In Store Promotion Expense 16,000,000
61300 Utility Expense 14,400,000
 61400 Telepon Expense 10,800,000
62100 Wages & Salaries 93,000,000
62110 Rent Expense 21,500,000
62200 Supplies Expense 15,200,000
62300 Maintenance and Repair Expense 20,000,000
62400 Bad Debts Expense -
62500 Depreciation Building 13,750,000
62600 Depreciation Vehicles 16,500,000
62700 Depreciation Equipment 27,500,000
62800 Insurance Expense 16,000,000
62900 Late Fee Expense
81100 Interest Income 7,000,000
81200 Devidend Income 17,000,000
81300 Gain/Loss Sales Vehicles -
82100 Interest Expense 8,140,000
82200 Bank Service Charge 15,000,000
91300 Income Taxes Expense 7,795,000

JUMLAH 3,353,415,000 3,353,415,000 2,273,375,000 2,273,375,000

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ASET TETAP
Perhitungan Building Vehicles Equipment
Building Cost 320,000,000.00 160,000,000.00 130,000,000
Nilai Sisa 20,000,000.00 16,000,000.00 10,000,000
300,000,000.00 144,000,000.00 120,000,000
Depreciation per tahun 15,000,000.00 18,000,000.00 30,000,000 63,000,000.00
Depreciation per bulan 1,250,000.00 1,500,000.00 2,500,000
Depreciation Januari sd Nopember 13,750,000.00 16,500,000.00 27,500,000 57,750,000
Jumlah bulan sampai dengan 30 Nopember 2018 31 27 20
Akumulasi Depresiasi sampai dengan 30 Nopember 2 38,750,000.00 40,500,000.00 50,000,000.00 129,250,000
Akumulasi Depresiasi sampai 31 Desember 2018 25,000,000.00 24,000,000.00 22,500,000.00
PERHITUNGAN VALUE ADDED TAXES
Sales Purchases+Merchandise
Sales/ Purchases 1,109,000,000 810,880,000
VAT Maksimal 110,900,000 81,088,000
VAT yang ada 147,400,000 112,200,000

Transaksi per bulan desember 189,800,000 127,000,000

VAT 18,980,000 12,700,000

VAT yang ditentukan bulan nopember 2018 16,000,000 10,000,000

PERHITUNGAN PREPAID RENT Rent Insurance

Prepaid 6,000,000.00 800,000.00
Expense januari sd Nopember 25,000,000.00 13,000,000.00
Jumlah 31,000,000.00 13,800,000.00
Expense di Adjusment - 1,500,000.00

Prepaid 6,000,000 4,500,000

Expense januari sd Nopember 21,500,000 16,000,000
Jumlah 27,500,000 20,500,000
Expense di Adjusment 2,000,000 1,500,000
3 3
Expense 18,000,000 13,500,000
Prepaid Tahun 2017 3,500,000 2,500,000
21,500,000 16,000,000

WAGES & SALARIES 53,000,000

Gaji per bulan 4,818,182
Wages & Salaries Desember 9,000,000
Wages & Salaries Januari sd Juni 48,000,000
Wages & Salaries Juli sd Nopember 45,000,000
Wages & Salaries Januari sd Nopember 93,000,000

Pajak Penghasilan Omset Tarip Pajak Pajak

Omsen Januari sd Nopember 1,109,000,000
Asumsi Omset Januari sd Juni 600,000,000 1% 6,000,000
Omset Juli sd Nopember 509,000,000 0.50% 2,545,000
Pajal Penghasilan januari sd Nopember 8,545,000
Asumsi Omset Nopember yang dibayar Desember 150,000,000 0.50% 750,000 Desember
Pajak Penghasilan yang sudah dibayar januari sd Oktober 7,795,000
MENU

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#REF!
#REF!
#REF!
 PT AMANAH
DAFTAR ASET TETAP
TAHUN 2019

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap tarif (%)
Perolehan Penghentian So.31.12.2017 Debit Kredit So.31.12.2018 So.31.12.2017
LAND
1 Land 2-Jan-09 0 0% 300,000,000 300,000,000
Jumlah 300,000,000 - - 300,000,000 - -
BUILDING
1 Bangunan 2-Jan-08 5% 450,000,000 450,000,000 202,500,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 249,600,000 249,600,000 114,400,000
2 Grand Max PU 12/17/2018 12.5% 150,000,000 150,000,000 - 101,562,500 120,312,500
3 Tata Super PU 12/17/2018 12.5% 104,400,000 104,400,000 -
399,600,000 104,400,000 150,000,000 354,000,000 215,962,500 120,312,500
EQUIPMENT
1 Komputer 1-May-16 25% 75,000,000 75,000,000 31,250,000
75,000,000 - - 75,000,000 31,250,000 -

Total 1,224,600,000 104,400,000 150,000,000 1,179,000,000 449,712,500 120,312,500

 PT AMANAH
DAFTAR ASET TETAP
Januari sampai November TAHUN 2019

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap tarif (%)
Perolehan Penghentian So.31.12.2017 Debit Kredit So.31.11.2018 So.31.12.2017
LAND
1 Land 2-Jan-09 0 0% 300,000,000 300,000,000
Jumlah 300,000,000 - - 300,000,000 - -
BUILDING
1 Bangunan 2-Jan-08 5% 450,000,000 450,000,000 202,500,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 249,600,000 249,600,000 114,400,000
2 Grand Max PU 12/17/2018 12.5% 150,000,000 150,000,000 101,562,500
3 Tata Super PU 12/17/2018 12.5% - -
399,600,000 399,600,000 215,962,500 -
EQUIPMENT
1 Komputer 1-May-16 25% 75,000,000 75,000,000 31,250,000
75,000,000 - - 75,000,000 31,250,000 -

Total 1,224,600,000 - - 1,224,600,000 449,712,500 -

 PT AMANAH
DAFTAR ASET TETAP
Desember TAHUN 2019

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap tarif (%)
Perolehan Penghentian
So.31.11.2018 Debit Kredit So.31.11.2018 So.31.11.2018
LAND
1 Land 2-Jan-09 0 0% 300,000,000 300,000,000
Jumlah 300,000,000 - - 300,000,000 - -
BUILDING
1 Bangunan 2-Jan-08 5% 450,000,000 450,000,000 223,125,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 249,600,000 249,600,000 143,000,000
2 Grand Max PU 12/17/2018 12.5% 150,000,000 150,000,000 - 118,750,000 120,312,500
3 Tata Super PU 12/17/2018 12.5% 104,400,000 104,400,000 -
399,600,000 104,400,000 150,000,000 354,000,000 261,750,000 120,312,500
EQUIPMENT
1 Komputer 1-May-16 25% 75,000,000 75,000,000 48,437,500
75,000,000 - - 75,000,000 48,437,500 -

Total 1,224,600,000 104,400,000 150,000,000 1,179,000,000 533,312,500 120,312,500

Building 320,000,000
20,000,000
300,000,000 12,000,000 1,000,000 11,000,000
Vihicles 160,000,000
40,000,000
120,000,000 12,000,000 1,000,000 11,000,000
Equipment 144,000,000

144,000,000 9,600,000 800,000 8,800,000

30,800,000

12,000,000 9,600,000
120,000,000 144,000,000

Building 320,000,000
80,000,000
240,000,000 12,000,000 1,000,000 11,000,000
Vihicles 160,000,000
64,000,000
96,000,000 12,000,000 1,000,000 11,000,000
Equipment 144,000,000
44,000,000
100,000,000 25,000,000 2,083,333 22,916,667
44,916,667

12,000,000 9,600,000
 MENU

Akumulasi Depresiasi NILAI BUKU

Kredit So.31.12.2018 TAHUN 2018

- 300,000,000
- - 300,000,000
Modifikasi Asli Nilia Residu
22,500,000 225,000,000 225,000,000 614,400,000 614,400,000 135,000,000
30,720,000 30,720,000
2,560,000 2,560,000
31,200,000 145,600,000 104,000,000 312,480,000 214,830,000 57,620,000
18,750,000 - - 39,060,000 39,060,000
- 104,400,000 3,255,000 3,255,000 79
49,950,000 145,600,000 208,400,000
-
18,750,000 50,000,000 25,000,000 #REF! 192,960,000
18,750,000 50,000,000 25,000,000 16,080,000 #REF!
1,340,000 #REF!
91,200,000 420,600,000 758,400,000

35

1,179,000,000
Akumulasi Depresiasi NILAI BUKU
Kredit So.31.11.2018 30.11.18

- 300,000,000
- - 300,000,000

20,625,000 223,125,000 226,875,000

28,600,000 143,000,000 106,600,000

17,187,500 118,750,000 31,250,000
- -
45,787,500 261,750,000 137,850,000

17,187,500 48,437,500 26,562,500

17,187,500 48,437,500 26,562,500

83,600,000 533,312,500 691,287,500

Akumulasi Depresiasi NILAI BUKU
30.11.18
Kredit So.31.11.2018
PERUBAHAN ASET TETAP
- 300,000,000
- - 300,000,000

1,875,000 225,000,000 225,000,000 Modifikasi Asli Nilia Residu Keterangan

614,400,000 614,400,000 135,000,000 Harga Perolehan
Gedung
30,720,000 30,720,000 Akumulasi satu tahun
2,600,000 145,600,000 104,000,000 2,560,000 2,560,000 Depresiasi per bulan
1,562,500 - - 312,480,000 214,830,000 57,620,000 Harga Perolehan
- - 104,400,000 39,060,000 39,060,000 Akumulasi satu tahun
Kendaraan
4,162,500 145,600,000 208,400,000 3,255,000 3,255,000 Depresiasi per bulan
-
1,562,500 50,000,000 25,000,000 64,320,000 192,960,000 - Harga Perolehan
1,562,500 50,000,000 25,000,000
Peralatan
16,080,000 16,080,000 Akumulasi satu tahun
7,600,000 420,600,000 758,400,000 1,340,000 1,340,000 Depresiasi per bulan
 PT GEMILANG PERSADA
Sales Journal
December 2022

Debit Credit

Accounts
DATE DOC. NO. Customer's Cost Of Good Sold Sales VAT Out
Receivable

11210 51100 41100 21320

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Keterangan Nama

Dibuat oleh

Direview oleh
Credit

MENU
Merchandise
Freight Collected
Inventory

11310 42100
Tanggal dan paraf
 PT GEMILANG PERSADA
Cash Receipt Journal
December 2022

DEBIT
OTHER

DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank

ACCT NO. Account Debited

42300 11110
 Keterangan

Dibuat oleh

Direview oleh
DA

Page :

CREDIT
R OTHER
Accounts Receivable
AMOUNT ACCT NO. AMOUNT

11210
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Nama Tanggal dan paraf

M
E
N
U
 PT GEMILANG PERSADA
Purchase Journal
December 2022

DEBIT
Merchandise
DATE DOC. NO. VENDOR'S Vat In
Inventory
11310 11440

Keterangan Nama
Dibuat oleh

Direview oleh
 CREDIT

Account Payable

21210

Tanggal dan Paraf

MENU
 PT GEMILANG PERSADA
Cash Payment Journal
December 2022
DEBIT CREDIT
Docoument OTHER O
DATE ACCOUNT DEBITED
Number Account Payable Cash In Bank
Acc No AMOUNT Acc No
21210 11110
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Keterangan Nama

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Direview oleh
 MENU
Page :
CREDIT
OTHER
Acct Name AMOUNT
Tanggal dan paraf
 PT GEMILANG PERSADA
Memorial Journal
December 2022 Page :

DOC. ACCOUNT NAME AND

DATE ACC NO. DEBIT CREDIT MENU
NO. DECSRIPTION
Keterangan Nama Tanggal dan paraf
Dibuat
oleh
Direview
oleh
 PT. GEMILANG PERSADA
PETTY CASH JOURNAL
DECEMBER 31, 2022

EVIDENCE DEBET CREDIT

DATE DESCRIPTION
NO. ACCOUNT NAME ACC. NO. AMOUNT PETTY CASH
Des

DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1320 Rp - 1-1120 Rp -
2-1211 Rp -
6-1100 Rp -
6-2500 Rp -
AMOUNT Rp - AMOUNT Rp -
 PT MAZAYA
KARTU PERSEDIAAN
Dec-19

Accu-Chek

MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN
 PT MAZAYA
KARTU PERSEDIAAN
Dec-19

Oxone
MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN
KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH

KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH