JENDELA AKUNTANSI: KUNCI UKK AKUNTANSI 2017 PAKET 1 14. GENERAL LEDGER
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11100
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
11200
Account:
Date
Dec
11300
Account:
Date
Dec
11400
Ref.
348.405.000
-
Debit
Credit
-
4.500.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
903.830.000
-
276.600.000
57.200.000
Debit
Credit
Opening Balance
SJR
CRJ
CPJ
PJR
PCJ
MJM
-
Account Number:
11200
Balance
Debit
Credit
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
500.000
500.000
-
Account Number:
11300
Balance
Debit
Credit
82.500.000
194.100.000
194.100.000
709.730.000
709.730.000
709.730.000
652.530.000
Account Number:
11400
Balance
Debit
Credit
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
GENERAL LEDGER
Allowances for Bad Debts
Ref.
Credit
GENERAL LEDGER
Account Receivable
Ref.
Debit
46.000.000
589.523.000
241.118.000
241.118.000
241.118.000
241.118.000
241.118.000
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
543.523.000
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Petty Cash
Description
1
31
31
31
31
31
31
Debit
11100
Balance
Opening Balance
Account:
Date
Ref.
Account Number:
GENERAL LEDGER
Cash In Bank
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11500
Description
1
31
31
31
31
31
31
Account:
Date
Dec
11600
1
31
31
31
31
31
31
Date
11700
CRJ
CPJ
SJR
PJR
PCJ
MJM
Dec
11800
Ref.
180.000.000
701.500.000
41.000.000
Debit
Credit
-
-
Debit
Credit
Opening Balance
PJR
CRJ
CPJ
SJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
11800
Balance
Debit
Credit
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
-
GENERAL LEDGER
Prepaid Rent
Ref.
Account Number:
11700
Balance
Debit
Credit
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
-
GENERAL LEDGER
Prepaid Insurance
Ref.
Account Number:
11600
Balance
Debit
Credit
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
928.000.000
44.500.000
Opening Balance
Account:
Date
Credit
Office Supplies
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Description
Account:
Dec
Ref.
Account Number:
11500
Balance
Debit
Credit
520.000.000
340.000.000
340.000.000
361.500.000
566.500.000
566.500.000
570.000.000
-
GENERAL LEDGER
Merchandise Inventory
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11900
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
12100
Dec
13100
Account:
Date
Dec
13110
Ref.
Debit
Credit
-
Ref.
42.000.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
Accumulated Depreciation - Equipment
Ref.
Debit
-
Account Number:
13100
Balance
Debit
Credit
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
-
Credit
-
Account Number:
13110
Balance
Debit
Credit
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
GENERAL LEDGER
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
12100
Balance
Debit
Credit
112.000.000
70.000.000
70.000.000
70.000.000
70.000.000
70.000.000
70.000.000
-
GENERAL LEDGER
Equipment
Description
1
31
31
31
31
31
31
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Account:
Date
Credit
Investment
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
11900
Balance
Debit
Credit
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
-
GENERAL LEDGER
Prepaid Taxes
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21100
Description
1
31
31
31
31
31
31
Account:
Date
Dec
21200
CRJ
CPJ
SJR
PJR
PCJ
MJM
Date
21400
Date
CRJ
CPJ
SJR
PJR
PCJ
MJM
21500
1.500.000
Debit
324.500.000
45.100.000
Credit
1.021.020.000
-
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
10.720.000
-
Credit
Opening Balance
-
Account Number:
21500
Balance
Debit
Credit
41.800.000
61.998.000
61.998.000
144.148.000
144.148.000
144.148.000
138.948.000
GENERAL LEDGER
PPN Outcome
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
21400
Balance
Debit
Credit
10.720.000
10.720.000
-
GENERAL LEDGER
Ref.
Ref.
Account Number:
21200
Balance
Debit
Credit
66.000.000
66.000.000
258.500.000
258.500.000
762.520.000
762.520.000
717.420.000
GENERAL LEDGER
PPN Payable
Description
1
31
31
31
31
31
31
Credit
Opening Balance
Account:
Dec
Ref.
Description
1
31
31
31
31
31
31
3.600.000
-
Account Payable
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
21100
Balance
Debit
Credit
2.100.000
2.100.000
1.500.000
1.500.000
1.500.000
1.500.000
-
GENERAL LEDGER
Credit Card
402.000
5.200.000
20.600.000
82.150.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21600
Description
1
31
31
31
31
31
31
Account:
Date
Dec
22100
1
31
31
31
31
31
31
Account:
Date
Dec
31100
Account:
Date
Dec
31200
Credit
CRJ
CPJ
SJR
PJR
PCJ
MJM
92.800.000
-
780.000
4.100.000
Ref.
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
15.000.000
-
Credit
-
Debit
Credit
Opening Balance
PJR
CRJ
CPJ
SJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
31200
Balance
Debit
Credit
22.100.000.00
22.100.000
22.100.000
22.100.000
22.100.000
23.100.000
23.100.000
-
GENERAL LEDGER
Tn Suryono Drawing
Ref.
Account Number:
31100
Balance
Debit
Credit
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
GENERAL LEDGER
Tn Suryono Capital
Ref.
Account Number:
22100
Balance
Debit
Credit
300.000.000
300.000.000
285.000.000
285.000.000
285.000.000
285.000.000
285.000.000
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Debit
Bank Permata Loan
Description
1
31
31
31
31
31
31
Ref.
Opening Balance
Description
Account Number:
21600
Balance
Debit
Credit
31.080.000
31.080.000
30.300.000
30.300.000
123.100.000
123.100.000
119.000.000
-
GENERAL LEDGER
PPN Income
1.000.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
31300
Description
1
31
31
31
31
31
31
Account:
Date
Dec
41100
JNK
JPK
JPn
JPB
PCJ
MJM
Date
41200
Account:
Date
Dec
41300
Ref.
-
Debit
Credit
-
206.000.000
821.500.000
-
Ref.
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
52.000.000
Credit
Opening Balance
-
Account Number:
41300
Balance
Debit
Credit
28.000.000.00
32.020.000
32.020.000
32.020.000
32.020.000
32.020.000
32.020.000
-
GENERAL LEDGER
Sales Discount
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
41200
Balance
Debit
Credit
14.000.000.00
14.000.000
14.000.000
14.000.000
14.000.000
14.000.000
66.000.000
-
GENERAL LEDGER
Sales Return
Ref.
Account Number:
41100
Balance
Debit
Credit
526.000.000
732.000.000
732.000.000
1.553.500.000
1.553.500.000
1.553.500.000
1.553.500.000
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Sales Of Merchandise
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
31300
Balance
Debit
Credit
-
GENERAL LEDGER
Income Summary
4.020.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
51100
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
51200
Account:
Date
Dec
51300
Account:
Date
Dec
61100
Ref.
CRJ
CPJ
SJR
PJR
PCJ
MJM
44.500.000
Ref.
Account Number:
51200
Balance
Debit
Credit
5.500.000.00
5.500.000
5.500.000
5.500.000
5.720.000
5.720.000
5.720.000
-
GENERAL LEDGER
Debit
Credit
220.000
-
-
Debit
Credit
Debit
Opening Balance
JNK
JPK
JPn
JPB
PCJ
MJM
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
7.800.000
-
750.000
-
-
26.100.000
26.100.000
33.900.000
33.900.000
33.900.000
33.900.000
33.900.000
Account Number:
61100
Balance
Debit
Credit
1.100.000
1.100.000
1.100.000
1.100.000
1.100.000
1.850.000
1.850.000
-
GENERAL LEDGER
Advertising Expense
Ref.
Account Number:
51300
Balance
Credit
GENERAL LEDGER
Purchases Discount
Description
1
31
31
31
31
31
31
180.000.000
701.500.000
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Freight Paid
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
51100
Balance
Debit
Credit
310.800.000.00
490.800.000
490.800.000
1.192.300.000
1.192.300.000
1.192.300.000
1.147.800.000
-
GENERAL LEDGER
Cost Of Goods Sold
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61200
Description
1
31
31
31
31
31
31
Account:
Date
Dec
61300
1
31
31
31
31
31
31
Date
61400
Account:
Date
Dec
61450
CRJ
CPJ
SJR
PJR
PCJ
MJM
Credit
950.000
-
Ref.
-
CRJ
CPJ
SJR
PJR
PCJ
MJM
Debit
Credit
1.000.000
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
61450
Balance
Debit
Credit
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
-
GENERAL LEDGER
Spoilage Expense
Ref.
Account Number:
61400
Balance
Debit
Credit
3.600.000.00
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
-
GENERAL LEDGER
Bad Debts Expense
Ref.
Account Number:
61300
Balance
Debit
Credit
11.150.000
11.150.000
11.150.000
11.150.000
11.150.000
12.150.000
12.150.000
-
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Debit
Sore Supplies Expense
Description
1
31
31
31
31
31
31
Ref.
Account Number:
61200
Balance
Debit
Credit
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
6.550.000
6.550.000
-
GENERAL LEDGER
Opening Balance
Description
Account:
Dec
Telephone, Water & Electricity Expense
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61500
Description
1
31
31
31
31
31
31
Account:
Date
Dec
61600
CRJ
CPJ
SJR
PJR
PCJ
MJM
Date
61700
Account:
Date
Dec
61800
Ref.
-
Debit
Credit
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
61800
Balance
Debit
Credit
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
-
GENERAL LEDGER
Wages & Salaries Expense
Ref.
Account Number:
61700
Balance
Debit
Credit
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
-
GENERAL LEDGER
Rent Expense
Ref.
Account Number:
61600
Balance
Debit
Credit
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Insurance expense
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
61500
Balance
Debit
Credit
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
-
GENERAL LEDGER
Depreciation Expense
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61900
Description
1
31
31
31
31
31
31
Account:
Date
Dec
69000
1
31
31
31
31
31
31
Account:
Date
Dec
81100
Account:
Date
Dec
81200
Credit
-
Ref.
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
800.000
1.500.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
81200
Balance
Debit
Credit
59.680.000.00
62.180.000
62.180.000
62.180.000
62.180.000
62.180.000
62.180.000
GENERAL LEDGER
Devidend Income
Ref.
Account Number:
81100
Balance
Debit
Credit
30.000.000.00
30.000.000
30.000.000
30.000.000
30.000.000
30.000.000
30.000.000
GENERAL LEDGER
Interest Revenue
Ref.
Account Number:
69000
Balance
Debit
Credit
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.800.000
8.300.000
-
GENERAL LEDGER
Other Operating Expense
Description
1
31
31
31
31
31
31
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
Ref.
Opening Balance
Description
Account Number:
61900
Balance
Debit
Credit
-
GENERAL LEDGER
0
-
2.500.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
81300
Description
1
31
31
31
31
31
31
Account:
Date
Dec
81400
Account:
Date
Dec
81500
Account:
Date
Dec
91100
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
Ref.
-
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
Credit
-
45.000
180.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
200.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
91100
Balance
Debit
Credit
5.500.000
5.500.000
8.515.000
8.515.000
8.515.000
8.515.000
8.515.000
-
GENERAL LEDGER
Interest Expense
Ref.
Account Number:
81500
Balance
Debit
Credit
4.800.000.00
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
GENERAL LEDGER
Late Fees Collected
Ref.
Account Number:
81400
Balance
Debit
Credit
18.800.000.00
18.845.000
18.845.000
19.025.000
19.025.000
19.025.000
19.025.000
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Freight Collected
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Description
1
31
31
31
31
31
31
Ref.
Account Number:
81300
Balance
Debit
Credit
5.600.000.00
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
GENERAL LEDGER
Gain/Loss on Sale Of Stock
3.015.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
91200
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
91300
Credit
-
Ref.
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
91300
Balance
Debit
Credit
1.800.000
1.800.000
1.950.000
1.950.000
1.950.000
1.950.000
1.950.000
-
GENERAL LEDGER
Late Fees Paid
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
91200
Balance
Debit
Credit
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
-
GENERAL LEDGER
Bank Service Charge
150.000
-
-
GENERAL LEDGER
Account:
Date
Dec
11100
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
11200
Account:
Date
Dec
11300
Account:
Date
Dec
11400
Ref.
348.405.000
-
Debit
Credit
-
4.500.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
903.830.000
-
276.600.000
57.200.000
Debit
Credit
Opening Balance
SJR
CRJ
CPJ
PJR
PCJ
MJM
-
Account Number:
11200
Balance
Debit
Credit
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
500.000
500.000
-
Account Number:
11300
Balance
Debit
Credit
82.500.000
194.100.000
194.100.000
709.730.000
709.730.000
709.730.000
652.530.000
Account Number:
11400
Balance
Debit
Credit
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
GENERAL LEDGER
Allowances for Bad Debts
Ref.
Credit
GENERAL LEDGER
Account Receivable
Ref.
Debit
46.000.000
589.523.000
241.118.000
241.118.000
241.118.000
241.118.000
241.118.000
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
543.523.000
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Petty Cash
Description
1
31
31
31
31
31
31
Debit
11100
Balance
Opening Balance
Account:
Date
Ref.
Account Number:
GENERAL LEDGER
Cash In Bank
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11500
Description
1
31
31
31
31
31
31
Account:
Date
Dec
11600
1
31
31
31
31
31
31
Date
11700
CRJ
CPJ
SJR
PJR
PCJ
MJM
Dec
11800
Ref.
180.000.000
701.500.000
41.000.000
Debit
Credit
-
-
Debit
Credit
Opening Balance
PJR
CRJ
CPJ
SJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
11800
Balance
Debit
Credit
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
24.000.000
-
GENERAL LEDGER
Prepaid Rent
Ref.
Account Number:
11700
Balance
Debit
Credit
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000
-
GENERAL LEDGER
Prepaid Insurance
Ref.
Account Number:
11600
Balance
Debit
Credit
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
14.500.000
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
928.000.000
44.500.000
Opening Balance
Account:
Date
Credit
Office Supplies
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Description
Account:
Dec
Ref.
Account Number:
11500
Balance
Debit
Credit
520.000.000
340.000.000
340.000.000
361.500.000
566.500.000
566.500.000
570.000.000
-
GENERAL LEDGER
Merchandise Inventory
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11900
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
12100
Dec
13100
Account:
Date
Dec
13110
Ref.
Debit
Credit
-
Ref.
42.000.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
Accumulated Depreciation - Equipment
Ref.
Debit
-
Account Number:
13100
Balance
Debit
Credit
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
60.000.000
-
Credit
-
Account Number:
13110
Balance
Debit
Credit
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
GENERAL LEDGER
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
12100
Balance
Debit
Credit
112.000.000
70.000.000
70.000.000
70.000.000
70.000.000
70.000.000
70.000.000
-
GENERAL LEDGER
Equipment
Description
1
31
31
31
31
31
31
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Account:
Date
Credit
Investment
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
11900
Balance
Debit
Credit
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
89.000.000
-
GENERAL LEDGER
Prepaid Taxes
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21100
Description
1
31
31
31
31
31
31
Account:
Date
Dec
21200
CRJ
CPJ
SJR
PJR
PCJ
MJM
Date
21400
Date
CRJ
CPJ
SJR
PJR
PCJ
MJM
21500
1.500.000
Debit
324.500.000
45.100.000
Credit
1.021.020.000
-
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
10.720.000
-
Credit
Opening Balance
-
Account Number:
21500
Balance
Debit
Credit
41.800.000
61.998.000
61.998.000
144.148.000
144.148.000
144.148.000
138.948.000
GENERAL LEDGER
PPN Outcome
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
21400
Balance
Debit
Credit
10.720.000
10.720.000
-
GENERAL LEDGER
Ref.
Ref.
Account Number:
21200
Balance
Debit
Credit
66.000.000
66.000.000
258.500.000
258.500.000
762.520.000
762.520.000
717.420.000
GENERAL LEDGER
PPN Payable
Description
1
31
31
31
31
31
31
Credit
Opening Balance
Account:
Dec
Ref.
Description
1
31
31
31
31
31
31
3.600.000
-
Account Payable
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
21100
Balance
Debit
Credit
2.100.000
2.100.000
1.500.000
1.500.000
1.500.000
1.500.000
-
GENERAL LEDGER
Credit Card
402.000
5.200.000
20.600.000
82.150.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21600
Description
1
31
31
31
31
31
31
Account:
Date
Dec
22100
1
31
31
31
31
31
31
Account:
Date
Dec
31100
Account:
Date
Dec
31200
Credit
CRJ
CPJ
SJR
PJR
PCJ
MJM
92.800.000
-
780.000
4.100.000
Ref.
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
15.000.000
-
Credit
-
Debit
Credit
Opening Balance
PJR
CRJ
CPJ
SJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
31200
Balance
Debit
Credit
22.100.000.00
22.100.000
22.100.000
22.100.000
22.100.000
23.100.000
23.100.000
-
GENERAL LEDGER
Tn Suryono Drawing
Ref.
Account Number:
31100
Balance
Debit
Credit
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
400.430.000
GENERAL LEDGER
Tn Suryono Capital
Ref.
Account Number:
22100
Balance
Debit
Credit
300.000.000
300.000.000
285.000.000
285.000.000
285.000.000
285.000.000
285.000.000
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Debit
Bank Permata Loan
Description
1
31
31
31
31
31
31
Ref.
Opening Balance
Description
Account Number:
21600
Balance
Debit
Credit
31.080.000
31.080.000
30.300.000
30.300.000
123.100.000
123.100.000
119.000.000
-
GENERAL LEDGER
PPN Income
1.000.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
31300
Description
1
31
31
31
31
31
31
Account:
Date
Dec
41100
JNK
JPK
JPn
JPB
PCJ
MJM
Date
41200
Account:
Date
Dec
41300
Ref.
-
Debit
Credit
-
206.000.000
821.500.000
-
Ref.
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
52.000.000
Credit
Opening Balance
-
Account Number:
41300
Balance
Debit
Credit
28.000.000.00
32.020.000
32.020.000
32.020.000
32.020.000
32.020.000
32.020.000
-
GENERAL LEDGER
Sales Discount
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
41200
Balance
Debit
Credit
14.000.000.00
14.000.000
14.000.000
14.000.000
14.000.000
14.000.000
66.000.000
-
GENERAL LEDGER
Sales Return
Ref.
Account Number:
41100
Balance
Debit
Credit
526.000.000
732.000.000
732.000.000
1.553.500.000
1.553.500.000
1.553.500.000
1.553.500.000
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Sales Of Merchandise
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
31300
Balance
Debit
Credit
-
GENERAL LEDGER
Income Summary
4.020.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
51100
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
51200
Account:
Date
Dec
51300
Account:
Date
Dec
61100
Ref.
CRJ
CPJ
SJR
PJR
PCJ
MJM
44.500.000
Ref.
Account Number:
51200
Balance
Debit
Credit
5.500.000.00
5.500.000
5.500.000
5.500.000
5.720.000
5.720.000
5.720.000
-
GENERAL LEDGER
Debit
Credit
220.000
-
-
Debit
Credit
Debit
Opening Balance
JNK
JPK
JPn
JPB
PCJ
MJM
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
7.800.000
-
750.000
-
-
26.100.000
26.100.000
33.900.000
33.900.000
33.900.000
33.900.000
33.900.000
Account Number:
61100
Balance
Debit
Credit
1.100.000
1.100.000
1.100.000
1.100.000
1.100.000
1.850.000
1.850.000
-
GENERAL LEDGER
Advertising Expense
Ref.
Account Number:
51300
Balance
Credit
GENERAL LEDGER
Purchases Discount
Description
1
31
31
31
31
31
31
180.000.000
701.500.000
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Freight Paid
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
51100
Balance
Debit
Credit
310.800.000.00
490.800.000
490.800.000
1.192.300.000
1.192.300.000
1.192.300.000
1.147.800.000
-
GENERAL LEDGER
Cost Of Goods Sold
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61200
Description
1
31
31
31
31
31
31
Account:
Date
Dec
61300
1
31
31
31
31
31
31
Date
61400
Account:
Date
Dec
61450
CRJ
CPJ
SJR
PJR
PCJ
MJM
Credit
950.000
-
Ref.
-
CRJ
CPJ
SJR
PJR
PCJ
MJM
Debit
Credit
1.000.000
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
61450
Balance
Debit
Credit
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
8.500.000
-
GENERAL LEDGER
Spoilage Expense
Ref.
Account Number:
61400
Balance
Debit
Credit
3.600.000.00
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
-
GENERAL LEDGER
Bad Debts Expense
Ref.
Account Number:
61300
Balance
Debit
Credit
11.150.000
11.150.000
11.150.000
11.150.000
11.150.000
12.150.000
12.150.000
-
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Debit
Sore Supplies Expense
Description
1
31
31
31
31
31
31
Ref.
Account Number:
61200
Balance
Debit
Credit
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
6.550.000
6.550.000
-
GENERAL LEDGER
Opening Balance
Description
Account:
Dec
Telephone, Water & Electricity Expense
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61500
Description
1
31
31
31
31
31
31
Account:
Date
Dec
61600
CRJ
CPJ
SJR
PJR
PCJ
MJM
Date
61700
Account:
Date
Dec
61800
Ref.
-
Debit
Credit
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
61800
Balance
Debit
Credit
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
49.500.000
-
GENERAL LEDGER
Wages & Salaries Expense
Ref.
Account Number:
61700
Balance
Debit
Credit
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
22.000.000
-
GENERAL LEDGER
Rent Expense
Ref.
Account Number:
61600
Balance
Debit
Credit
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
-
GENERAL LEDGER
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
-
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Insurance expense
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Dec
Ref.
Account Number:
61500
Balance
Debit
Credit
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
4.800.000
-
GENERAL LEDGER
Depreciation Expense
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
61900
Description
1
31
31
31
31
31
31
Account:
Date
Dec
69000
1
31
31
31
31
31
31
Account:
Date
Dec
81100
Account:
Date
Dec
81200
Credit
-
Ref.
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
800.000
1.500.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
81200
Balance
Debit
Credit
59.680.000.00
62.180.000
62.180.000
62.180.000
62.180.000
62.180.000
62.180.000
GENERAL LEDGER
Devidend Income
Ref.
Account Number:
81100
Balance
Debit
Credit
30.000.000.00
30.000.000
30.000.000
30.000.000
30.000.000
30.000.000
30.000.000
GENERAL LEDGER
Interest Revenue
Ref.
Account Number:
69000
Balance
Debit
Credit
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.800.000
8.300.000
-
GENERAL LEDGER
Other Operating Expense
Description
1
31
31
31
31
31
31
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
Description
1
31
31
31
31
31
31
Ref.
Opening Balance
Description
Account Number:
61900
Balance
Debit
Credit
-
GENERAL LEDGER
0
-
2.500.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
81300
Description
1
31
31
31
31
31
31
Account:
Date
Dec
81400
Account:
Date
Dec
81500
Account:
Date
Dec
91100
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
Ref.
-
Debit
CRJ
CPJ
SJR
PJR
PCJ
MJM
Credit
-
45.000
180.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
-
200.000
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
91100
Balance
Debit
Credit
5.500.000
5.500.000
8.515.000
8.515.000
8.515.000
8.515.000
8.515.000
-
GENERAL LEDGER
Interest Expense
Ref.
Account Number:
81500
Balance
Debit
Credit
4.800.000.00
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
5.000.000
GENERAL LEDGER
Late Fees Collected
Ref.
Account Number:
81400
Balance
Debit
Credit
18.800.000.00
18.845.000
18.845.000
19.025.000
19.025.000
19.025.000
19.025.000
GENERAL LEDGER
Opening Balance
Description
1
31
31
31
31
31
31
Credit
Freight Collected
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Description
1
31
31
31
31
31
31
Ref.
Account Number:
81300
Balance
Debit
Credit
5.600.000.00
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
5.600.000
GENERAL LEDGER
Gain/Loss on Sale Of Stock
3.015.000
-
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
91200
Description
1
31
31
31
31
31
31
Dec
CRJ
CPJ
SJR
PJR
PCJ
MJM
91300
Credit
-
Ref.
-
Debit
Credit
Opening Balance
CRJ
CPJ
SJR
PJR
PCJ
MJM
Account Number:
91300
Balance
Debit
Credit
1.800.000
1.800.000
1.950.000
1.950.000
1.950.000
1.950.000
1.950.000
-
GENERAL LEDGER
Late Fees Paid
Description
1
31
31
31
31
31
31
Debit
Opening Balance
Account:
Date
Ref.
Account Number:
91200
Balance
Debit
Credit
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
3.300.000
-
GENERAL LEDGER
Bank Service Charge
150.000
-
-