PT GYAN COMPUTER

SUBSIDIARY LEDGER - ACCOUNT PAYABLE

DECEMBER, 2017

PT LANGGENG S001
Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 240,900,000
Dec

PT MASPION S002
Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 203,500,000
Dec

PT JAYAKARTA S003
Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 80,300,000
Dec CPJ Rp 80,300,000 Rp -
 PT GYAN COMPUTER
SUBSIDIARY LEDGER -ACCOUNT RECEIVABLE
DECEMBER, 2017

TOKO ALFA C001

Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 159,500,000
Dec 5 CRJ Rp 159,500,000

TOKO NANTA C002

Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 305,800,000
Dec

TOKO CAHAYA C003

Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 180,400,000
Des

TOKO MARTA C004

Balance
Date Description Ref Debit Credit
Debit Credit
2017 1 Opening Balance Rp 195,500,000
Des
 PT GYAN COMPUTER
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO. CUSTOMER NAME BALANCE

PT GYAN COMPUTER
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO. SUPPLIER NAME BALANCE

PT GYAN COMPUTER
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)

KODE PRODUCT BALANCE

Total ………………
DAFTAR
 PT GYAN COMPUTER
TRIAL BALANCE
DESEMBER 31, 2017

No. Account Name Account Debit Credit

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment
1-2110 Equipment Accumulated Depr.
1-2210 Vehicle at cost
1-2220 Vehicle Accumulated Depr.
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Devidend
3-1400 Income Summary
4-1100 Sales
4-1200 Freight Collected
4-1300 Sales Return
4-1400 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Telepon, Water and Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expenses
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
8-1200 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Late Fees Paid
TOTAL.........
 PT GYAN KOMPUTER
LEDGER
DESEMBER, 2017

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 76,516,500
31 CRJ Rp 856,308,000
31 CPJ Rp 353,594,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 4,000,000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 841,500,000
31 CRJ Rp 663,000,000

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 14,000,000

Merchandise Inventory 1-1500

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 700,000,000
31 PJ 367,750,000.00
Store Supplies 1-1600
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 6,000,000
31 CPJ Rp 500,000

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 14,000,000

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 21,200,000

PPN Income 1-1910

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 31 PJ Rp 36,775,000

Equipment 1-2100
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 65,700,000
Equipment Accum. Depr. 1-2110
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 24,750,000

Vehicle 1-2210
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 105,000,000

Vehicle Accumulated Depr. 1-2220

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 37,250,000

Account Payable 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 524,700,000
31 CPJ Rp 321,200,000
31 PJ Rp 405,625,000

Expense Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
 Dec 1 Opening balance Rp 9,600,000
31 CPJ Rp 8,000,000
31 CPJ Rp 1,600,000

Income Tax Payable 2-1300

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening Rp 7,400,000
31 CPJ Rp 7,400,000

PPN Outcome 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 31 CRJ Rp 17,600,000

Bank Mandiri Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 375,000,000
31 CPJ Rp 15,000,000

Capital Stock 3-1100

 Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 590,000,000

Retained Earnings 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 15,000,000

Devidend 3-1300
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening Balance Rp 28,750,000

Income Summary 3-1400

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 750,750,000
31 CRJ Rp 176,000,000

Freight Collected 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
 Dec 31 CRJ Rp 50,000

Sales Return 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 7,400,000
31 CPJ Rp 1,606,000

Sales Discount 4-1400

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 31 CRJ Rp 1,937,000

Cost of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 345,500,000

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening Balance Rp 13,500,000
31 PJ Rp 1,100,000

Purchase Discount 5-1300

 Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Advertising Expenses 6-1000

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 3,750,000

Telephone and Electricity Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 6,500,000

Store Supplies Expenses 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 1 Opening balance Rp 4,550,000

Bad Debt Expense 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec
Depreciation Expense 6-1400
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Insurance Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Rent Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Wages & Salaries Expense 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Other Operating Expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec
Interest Revenue 8-1100
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Late Fees Collected 8-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Interest Expenses 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec 31 CPJ Rp 1,500,000

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec

Income Tax Expenses 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec
Late Fees Paid 9-1400
Balance
Date Description Ref Debit Credit
Debit Credit
2017
Dec
Rp -
 PT GYAN COMPUTER
CASH RECEIPT JOURNAL
DECEMBER, 2017

Debit Credit
Invoice Others Others
Date Description Ref Account
No. Cash In Bank Sales Discount
Acc. No Amount Receivable Acc. No Amount

2017 5 BKM12-1 PELUNASAN TOKO ALFA

Dec 5 BKM 12-1 Toko Alfa Rp 161,095,000 Rp 159,500,000 9-1500 Rp 1,595,000
11 BKM 12-2 Toko Alfa Rp 191,763,000 Rp 1,937,000 Rp 193,700,000
14 KN-01 Penjualan Tunai Rp 193,650,000 4-1100 Rp 176,000,000
2-1500 Rp 17,600,000
4-1200 Rp 50,000
17 BKM 12-3 Toko Nanta Rp 305,800,000 Rp 305,800,000
23 BKM 12-4 Diana Komputer Rp 4,000,000 Rp 4,000,000

TOTAL....... Rp 856,308,000 Rp 1,937,000 Rp 663,000,000 Rp 195,245,000

ACCOUNT NUMBER........ ( 1-1100 ) ( 4-1400 ) ( 1-1300 )

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp 856,308,000 1-1300 Rp 663,000,000
4-1400 Rp 1,937,000 2-1500 Rp 17,600,000
4-1100 Rp 176,000,000
4-1200 Rp 50,000
9-1500 Rp 1,595,000

Total Rp 858,245,000 Total Rp 858,245,000

217900000 24200000
193700000 1937000

###
 PT GYAN KOMPUTER
CASH PAYMENT JOURNAL
DECEMBER, 2017

Debit Credit
Date Invoice No. Description Ref Account Other Other
Cash in Bank
Payable Acc. No. Amount Acc. No.
2017 2 BKK12-1 PEMBAYARAN GAJI KARYAWAN BULAN NOV 2-1200 Rp 8,000,000 Rp 8,000,000
Dec 2 BKK 12-1 Beban Gaji bulan Nopember 2-1200 Rp 8,000,000 Rp 8,000,000
8 BKK 12-2 PT Jayakarta Rp 80,300,000 Rp 78,694,000 5-1300
14 BKK 12-3 PT Langgeng Surabaya Rp 240,900,000 Rp 240,900,000
20 BKK 12-4 PPN Bulan Nopember 2-1400 Rp 7,400,000 Rp 7,400,000
30 BKK 12-5 Bank Mandiri 2-2100 Rp 15,000,000 Rp 16,500,000
9-1100 Rp 1,500,000
30 BKK 12-6 Pengisian Kas Kecil 2-1200 Rp 1,600,000 Rp 2,100,000
1-1600 Rp 500,000

TOTAL..... Rp 321,200,000 Rp 34,000,000 Rp 353,594,000

ACCOUNT NUMBER......... ( 2-1100 ) ( 1-1100 )

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1600 Rp 500,000 1-1100 Rp 353,594,000
2-1100 Rp 321,200,000 5-1300 Rp 1,606,000
2-1200 Rp 9,600,000
2-1400 Rp 7,400,000
2-2100 Rp 15,000,000
9-1100 Rp 1,500,000

Total Rp 355,200,000 Total Rp 355,200,000

redit
Other
Amount

Rp 1,606,000

Rp 1,606,000
 PT GYAN COMPUTER
PETTY CASH
DECEMBER, 2017

Debit Credit
Date Invoice No. Description
Acc. No Amount Petty Cash
2017
Dec 3 VKK 12-1 Beban Telpon dan Listrik bulan Nopember 2-1200 Rp 1,600,000 Rp 1,600,000
9 VKK 12-2 Perlengkapan Toko 1-1600 Rp 500,000 Rp 500,000

Rp 2,100,000 Rp 2,100,000
2-1200

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount

1-1600 Rp 500,000 2-1200 Rp 4,100,000

6-1100 Rp 3,600,000

Total Rp 4,100,000 Total Rp 4,100,000

 PT GYAN COMPUTER
GENERAL JOURNAL
DECEMBER, 2017

Date Doc. No Description Ref Debit Credit

2017
Dec 9 Sales Return 4-1300 22,000,000
PPN Outcome 2-1500 2,200,000
Account Receivable 1-1300 24,200,000
Merchandise Inventory 1-1500 18,000,000
Cost of Good Sold 5-1100 18,000,000

12 Account Payable 2-1100 31,570,000

PPN Income 1-1910 2,870,000
Merchandise Inventory 1-1500 28,700,000

13 Cost of Good Sold 5-1100 144,900,000

Merchandise Inventory 1-1500 144,900,000

23 Account Receivable 1-1300 4,000,000

Allowance for Doubtfull Debt 1-1400 4,000,000

Total...... 222,670,000 222,670,000

RECAPITULATION
Debit Credit
1-1300 4,000,000.00 1-1300 24,200,000.00
1-1500 18,000,000.00 1-1400 4,000,000.00
2-1100 31,570,000.00 1-1500 173,600,000.00
2-1500 2,200,000.00 1-1910 2,870,000.00
4-1300 22,000,000.00 5-1100 18,000,000.00
5-1100 144,900,000.00
Total 222,670,000.00 Total 222,670,000.00
 64700000
80200000
144900000
 PT GYAN COMPUTER
PURCHASE JOURNAL
DECEMBER, 2017

Debit Credit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid Account Payable
Inventory
2017
Dec 11 F/JK PT Jayakarta Rp 148,000,000 Rp 14,800,000 Rp 500,000 Rp 163,300,000
24 F/LG-75 PT Langgeng Rp 219,750,000 Rp 21,975,000 Rp 600,000 Rp 242,325,000

Rp 367,750,000 Rp 36,775,000 Rp 1,100,000 Rp 405,625,000

( 1-1500 ) ( 1-1910 ) ( 5-1200 ) ( 2-1100 )

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 367,750,000 2-1100 Rp 405,625,000
1-1910 Rp 36,775,000
5-1200 Rp 1,100,000
Total Rp 405,625,000 Total Rp 405,625,000
 PT GYAN KOMPUTER
SALES JOURNAL
DECEMBER, 2017

Debit Credit
Invoice
Date Description Ref Account Cost of Goods Sales of Freight Merchandise
No. PPN Outcome
Receivable Sold Merchandise Collected Inventory
2017
Dec 7 F-Gy/01 Toko Alfa Rp 217,900,000 Rp 162,000,000 Rp 198,000,000 Rp 19,800,000 Rp 100,000 Rp 162,000,000
22 F-Gy/02 Toko Nanta Rp 374,100,000 Rp 281,375,000 Rp 340,000,000 Rp 34,000,000 Rp 100,000 Rp 281,375,000

TOTAL........... Rp 592,000,000 Rp 443,375,000 Rp 538,000,000 Rp 53,800,000 Rp 200,000 Rp 443,375,000

ACCOUNT NUMBER............ ( 1-1300 ) ( 5-1100 ) ( 4-1100 ) ( 2-1500 ) ( 4-1200 ) ( 1-1500 )

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 592,000,000 1-1500 Rp 443,375,000
5-1100 Rp 443,375,000 2-1500 Rp 53,800,000
4-1100 Rp 538,000,000
4-1200 Rp 200,000
Total Rp 1,035,375,000 Total Rp 1,035,375,000
 80875000
200500000
281375000
 PT GYAN COMPUTER
INVENTORY CARD
NAME : TV LED KODE: 10 NBO
DECEMBER, 2017

(In Rupiah) METODE: MOVING AVERAGE

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount

2017 1 Opening Balance 25 8,000,000 200,000,000

Des 7 Toko Alfa 9 8,000,000 72,000,000 16 8,000,000 128,000,000
9 Toko Alfa -1 8,000,000 (8,000,000) 17 8,000,000 136,000,000
11 PT Jayakarta 8 8,300,000 66,400,000 25 8,096,000 202,400,000
12 PT Jayakarta -1 8,300,000 (8,300,000) 24 8,087,500 194,100,000
13 Penjualan Tunai 8 8,087,500 64,700,000 16 8,087,500 129,400,000
22 Toko Nanta 10 8,087,500 80,875,000 6 8,087,500 48,525,000
24 PT Langgeng 14 8,350,000 116,900,000 20 8,271,250 165,425,000
 PT GYAN COMPUTER
INVENTORY CARD
NAME : TV LCD KODE: 12 NBO
DECEMBER, 2017

(In Rupiah) METODE: MOVING AVERAGE

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount

2017 1 Opening Balance 50 10,000,000 500,000,000

Dec 7 Toko Alfa 9 10,000,000 90,000,000 41 10,000,000 410,000,000
9 Toko Alfa -1 10,000,000 (10,000,000) 42 10,000,000 420,000,000
11 PT Jayakarta 8 10,200,000 81,600,000 50 10,032,000 501,600,000
12 PT Jayakarta -2 10,200,000 (20,400,000) 48 10,025,000 481,200,000
13 Pejualan Tunai 8 10,025,000 80,200,000 40 10,025,000 401,000,000
22 Toko Nanta 20 10,025,000 200,500,000 20 10,025,000 200,500,000
24 Toko Langgeng 12 10,250,000 123,000,000 32 10,109,375 323,500,000
 144,900,000

281,375,000

117250000
102500000
219750000
21975000
 PT GYAN COMPUTER
ADJUSMENT ENTRIES
DECEMBER 31, 2017
(In Rupiah)
Date Doc. No Description Ref Debit Credit
2017
Des 31 BM 12-001 Cash in Bank 1-1100 3,640,000
Bank Service Charge 9-1200 360,000
Interest Revenue 8-1100 4,000,000

31 BM 12-002 Store Supplies Expense 6-1200

Store Supplies 1-1600

Rent Expense 6-1600

Prepaid Rent 1-1800

Insurance Expense 6-1500

Prepaid Insurance 1-1700

Bad Debt Expense 6-1300

Allowance for Doubtful Debt 1-1400

31 BM 12-003 Depreciation Expense 6-1400

Equipment Accumulation Depr. 1-2110
Vehicle Accumulation Depr. 1-2210

Wages & Salaries Expense 6-1700

Telephone & Electricity Expense 6-1100
Expense Payable 2-1200

31 BM 12-004 PPN Outcome 2-1500

PPN Payable 2-1400
PPN Income 1-1910

Income Tax Expense 9-1300

Income Tax Payable 2-1300
Rp -
Rp -
 PT LORIN ELEKTRONIK
TRIAL BALANCE
DECEMBER 31, 2017

No. Account Name Account Debit Credit

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Depr.
1-2210 Vehicle at cost
1-2220 Vehicle Accumulated Depr.
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Devidend
3-1400 Income Summary
4-1100 Sales
4-1200 Freight Collected
4-1300 Sales Return
4-1400 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Telepon, Water and Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expenses
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
8-1200 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Late Fees Paid
 PT GYAN COMPUTER
WORKSHEET
DECEMBER 31, 2017
(dalam ribuan rupiah)
Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 611,811,500
1-1200 Petty Cash 5,000,000
1-1300 Accounts Receivable 720,560,000
1-1400 Allowance for Doubtful Debt 18,000,000
1-1500 Merchandise Inventory 516,216,000
1-1600 Store Supplies 5,700,000
1-1700 Prepaid Insurance 12,500,000
1-1800 Prepaid Rent 20,500,000
1-1910 PPN Income 49,412,000
1-2100 Equipment at Cost 69,600,000
1-2110 Equipment Accum Depr. 23,960,000
1-2210 Vehicle at cost 120,000,000
1-2220 Vehicle Accumulated Depr. 38,750,000
2-1100 Accounts Payable 769,127,000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 70,940,000
2-2100 Bank Mandiri Loan 305,000,000
3-1100 Capital Stock 500,000,000
3-1200 Retained Earning 14,500,000
3-1300 Devidend 27,500,000
3-1400 Income Summary
4-1100 Sales 1,584,300,000
4-1200 Freight Collected 165,000
4-1300 Sales Return 30,600,000
4-1400 Sales Discount 440,500
Saldo Dipindahkan
Saldo Pindahan
5-1100 Cost of Goods Sold 973,724,000
 Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
5-1200 Freight Paid 12,695,000
5-1300 Purchase Discount
6-1000 Advertising Expenses 3,800,000
6-1100 Telepon , Water and Electricity 7,800,000
6-1200 Store Supplies Expense 4,750,000
6-1300 Bad Debt Expense 12,000,000
6-1400 Depreciation Expenses 29,890,000
6-1500 Insurance Expense 11,400,000
6-1600 Rent Expense 22,900,000
6-1700 Wages & Salaries Expense 40,200,000
6-1800 Other Opening Expense 10,100,000
8-1100 Interest Revenue 14,200,000
8-1200 Late Fees Collected
9-1100 Interest Expense 3,700,000
9-1200 Bank Service Charge 7,700,000
9-1300 Income Tax Expense 8,443,000
9-1400 Late Fees Paid
3,338,942,000 3,338,942,000
Laba / Rugi Usaha
 PT GYAN COMPUTER
PROFIT & LOSS
DECEMBER 31, 2017

Sales
Freight Collected
Gross Sales of Merchandise
Sales Discount
Sales Return

Net Sales of Merchandise

Cost of Goods Sold
Freight Paid
Purchase Discount

Gross Profit of Merchandise

Operating Expenses:
Advertising Expenses
Telepon, Water and Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operation Expense
Total Operating Expenses

Non Operating Income

Interest Revenue
Late Fees Collected
Total Non Operating Income
Non Operating Expense:
Interest Expense
Bank Service Charge
Late Fees Paid
Total Non Operating expenses
Net Profit Before Tax
Income Tax Expense
Nett Profit After Tax
 PT LORIN ELEKTRONIK
RETAINED EARNING
DECEMBER 31, 2017

Description Total
Retained Earning December 1, 2017
Penambahan
Laba Tahun Berjalan

Pengurangan
Devidend

Retained Earning December 31, 2017

 BALANCE SHEET
DECEMBER 31, 2017
(IN RUPIAH)
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank Accounts Payable
Petty Cash Accrued Expense
Accounts Receivable PPN Payable
Allowance for Doubtful Debt Income Tax Payable

Merchandise Inventory Total Current Liabilities

Store Supplies
Prepaid Rent
Prepaid Insurance Long Term Liabilities:
Bank Mandiri Loan
Total current assets Total Liabilities

Fixed Assets: Equity:

Equipment at Cost Capital Stock
Equipment Accum Depr. Retained Earning
Total Equity
Vehicle at cost
Vehicle Accum Depr.

Total Fixed Assets

TOTAL ASSETS Rp - TOTAL LIABILITIES & EQUITY

 PT GYAN COMPUTER
CASH FLOW REPORT
DECEMBER 31, 2017

- Cash Flow from Operating Ativity:

Receipt from customer
Receipt from Danamon Bank
Payment for Supplier
Payment PPN Payable
Payment Expense Payable
Payment Interst Expense
Payment Store Supplies

Nett Cash from Operating Activity

- Cash Flow from Investment Ativity:

Nett Cash from Investment Activity

Cash Flow from Financing Activity

Payment Bank Mandiri Loan

- Nett Cash from Financing Ativity:

Increase Nett Cash
Cash, per 1 Desember 2015
Cash, per 31 Desember 2015
 PT GYAN COMPUTER
CLOSING ENTRIES
DECEMBER 31, 2017

Date Description Ref Debit Credit

2017
Dec

Total
 PT GYAN COMPUTER
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2017
(IN RUPIAH)
No. Account Name Account Debit Credit
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Depr.
1-2210 Vehicle at cost
1-2220 Vehicle Accumulated Depr.
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Capital Stock
3-1200 Retained Earning

Total