PT CARGO PERMAI

RECAPITULATION
IN RUPIAH

RECAPITULATION CASH PAYMENT JOURNAL

DEBIT KREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

AMOUNT AMOUNT

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT KREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

AMOUNT AMOUNT
 RECAPITULATION SALES JOURNAL
DEBIT KREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

AMOUNT AMOUNT

RECAPITULATION PURCHASES JOURNAL

DEBIT KREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

AMOUNT AMOUNT
 RECAPITULATION GENERAL JOURNAL
DEBIT KREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

AMOUNT AMOUNT
 PT CARGO PERMAI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2013
(In Rupiah)

Nama : TOKO ZAHRA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO ALEXIA Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO AMAN Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TOKO RAMA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
 PT CARGO PERMAI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2013
(In Rupiah)

Nama : PT ABADI JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT NURIS RAYA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT CLOTING AMAN Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PT CARGO PERMAI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2013
(In rupiah)
NO CUSTOMER BALANCE

1 TOKO ZAHRA

2 TOKO ALEXIA

3 TOKO AMAN

4 TOKO RAMA

Total ………………

PT CARGO PERMAI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2013
(In rupiah)
NO SUPPLIER BALANCE

1 PT ABADI JAYA

2 PT NURIS RAYA

3 PT CLOTHING AMAN

Total ………………

PT CARGO PERMAI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2013
(In rupiah)

KODE PRODUCT BALANCE

PC-01 PRINTER CANON

PE-02 PRINTER EPSON

Total ………………
 PT CARGO PERMAI
LEDGER
DECEMBER 31,2013
(In Rupiah)

Account Name : Cash in Bank Acount Number : 1-1110

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Petty Cash Acount Number : 1-1120

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Account Receivable Acount Number : 1-1210

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Allowance For Doubtful Debt Acount Number : 1-1220
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Merchandise Inventory Acount Number : 1-1310

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Supplies Acount Number : 1-1320

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Prepaid Rent Acount Number : 1-1410
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Prepaid Insurance Acount Number : 1-1420

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : PPn Income Acount Number : 1-1430

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Stock Invesment Acount Number : 1-2100
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Land Acount Number : 1-3100

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Building cost Acount Number : 1-3210

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Building Accumulated Dep Acount Number : 1-3220

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Vehicle Of Cost Acount Number : 1-3301
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Vehicle Accumulated Dept Acount Number : 1-3302

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Equiptment Of Cost Acount Number : 1-3401

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Equiptment Accumulated Dept Acount Number : 1-3402

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Credit card Acount Number : 2-1110
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Account Payable Acount Number : 2-1210

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Account Expenses Acount Number : 2-1211

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Income Tax Payable Acount Number : 2-1212

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
 DATE DESCRIPTION POS REF
Rp Rp
Rp Rp

Account Name : PPn Outcome Acount Number : 2-1310

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Bank BRI Loan Acount Number : 2-2100

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Common Stock Acount Number : 3-1100

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Retained Earning Acount Number : 3-8000
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Current Year Earning Acount Number : 3-9000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Sales Of Merchandise Acount Number : 4-1100

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Sales Discount Acount Number : 4-2300

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Sales Retrun Acount Number : 4-2400
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Cost Of Good Sold Acount Number :5-1100

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Freight Paid Acount Number :5-2000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Purchase Discount Acount Number :5-3000
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Padvertising Expenses Acount Number :6-1000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : In Store Promotion Expenses Acount Number :6-1200

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Utility Expenses Acount Number :6-1210

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Telephone Expenses Acount Number :6-1220
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Rent Expenses Acount Number :6-2300

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Supplies Expenses Acount Number :6-2400

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Maintenance and Repair Expenses Expenses Acount Number :6-2500
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
 DATE DESCRIPTION POS REF
Rp Rp
Rp Rp

Account Name : Bad Debt Expenses Acount Number :6-2600

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Depreciation Expenses Acount Number :6-2700

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Insurance Expenses Acount Number :6-2800

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Wages & Salaries Acount Number :6-3100
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Interst Income Acount Number :8-1000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Devicen Income Acount Number :8-2000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Freight Collected Acount Number :8-3000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Late Fee Collected Acount Number :8-4000
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Interest Income Acount Number :9-1000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Late Fee Expenses Acount Number :9-2000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Bank Service Charge Acount Number :9-3000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
Account Name : Gain/Los Sales Vehicle Acount Number :9-4000
DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp

Account Name : Income Tax Expenses Acount Number :9-5000

DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp
Rp Rp
 PT CARGO PERMAI
TRIAL BALANCE, DESEMBER 31,2013
IN RUPIAH

ACC NO ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank

1-1120 Petty Cash

1-1210 Account Receivabel

1-1220 Allowance for Doubtful Debt

1-1310 Merchandise Inventory

1-1320 Supplies

1-1410 Prepaid Rent

1-1420 Prepaid Insurance

1-1430 PPN Income

1-2100 Stock Investments

1-3100 Land

1-3210 Building at Costs

1-3220 Building Accumulated Depr

1-3301 Vehicle at Cost

1-3302 Vehicle Accumulated Depr

1-3401 Equipment at cost

1-3402 Equipment Accumulated Depr

2-1110 Credit Card

2-1210 Account Payable

2-1211 Accruad expenses

2-1212 Income tax payable

2-1310 PPN Outcome

2-2100 Bank BRI Loan

3-1100 Common Stock

3-8000 Retained Earning

4-1100 Sales of Merchandise

4-2300 Sales Discount

4-2400 Sales Return

5-1100 Cost of Good Sold

5-2000 Freight Paid

5-3000 Purchase Discount

6-1100 Advertising Expenses

6-1200 In Store Promotion Expenses

6-2100 Utility Expenses

6-2200 Telephone Expense

 PT CARGO PERMAI
TRIAL BALANCE, DESEMBER 31,2013
IN RUPIAH

ACC NO ACCOUNT NAME DEBIT CREDIT

6-2300 Rent Expenses

6-2400 Supplies Expenses

6-2500 Maintance and repair Expense

6-2600 Bad Debt Expense

6-2700 Depreciation Expenses

6-2800 Insurance expense

6-3100 Wages & Salaries

8-1000 Interest Income

8-2000 Devidend Income

8-3000 Freight Collected

8-4000 Late Fee Collected

9-1000 Interest Expense

9-2000 Late Fee Expense

9-3000 Bank Service Charge

9-5000 Gain/Loss sales Vehicle

Amount