PT Terus JAYA

RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 Rp 511,528,600 11106 Rp 373,309,000
51000 Rp 373,309,000 21103 Rp 46,502,600
21105 Rp 926,000
41000 Rp 463,000,000
42100 Rp 1,100,000
Rp 884,837,600 Rp 884,837,600

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11101 440,104,572 11102 Rp 78,750,000
11109 4,500,000 11103 Rp 257,914,800
41001 3,160,000 11104 Rp 10,000,000
51000 42,095,800 11105 6,000,000
91002 89,100 11106 42,095,800
21103 4,909,200
21105 92,000
41000 46,000,000
42100 3,000,000
81002 30,000,000
81003 10,350,000
81005 837,672

489,949,472 489,949,472

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11106 278,300,000 21100 Rp 304,600,000
11108 25,300,000
51002 1,000,000
304,600,000 304,600,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11105 4,000,000 11101 Rp 628,933,300
11107 2,840,000 11108 Rp 18,350,000
13101 236,625,000 13101 Rp 154,000,000
13102 67,375,000 13102 Rp 19,250,000
21100 203,100,000 21104 Rp 5,200,000
21103 28,600,000 22103 Rp 286,000
21104 5,200,000 51001 Rp 5,040,000
21107 23,550,000
21105 97,783,300
22102 50,000,000
61100 60,000,000
61300 19,250,000
61400 800,000
62100 20,000,000
62200 900,000
62300 900,000
62700 900,000
82002 4,736,000
91002 4,500,000

831,059,300 831,059,300
 MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11104 Rp 20,000,000 11103 Rp 20,000,000
21100 Rp 9,600,000 11106 Rp 23,715,000
61400 Rp 14,915,000 11108 Rp 800,000

Rp 44,515,000 Rp 44,515,000
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 PT Terus JAYA
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GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000

Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 410,807,600
31 CRJ 440,104,572 850,912,172
31 CPJ Rp 628,933,300 221,978,872

Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 105,000,000
31 CRJ Rp 78,750,000 26,250,000

Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 158,877,200
31 SJ Rp 511,528,600 670,405,800
31 CRJ Rp 257,914,800 412,491,000
31 MJ Rp 20,000,000 392,491,000

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 14,375,000
31 CRJ Rp 10,000,000 24,375,000
31 MJ Rp 20,000,000 4,375,000

Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,000,000
31 CRJ 6,000,000 -
31 CPJ 4,000,000 4,000,000
 PT Terus JAYA
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GENERAL LEDGER

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 225,000,000
31 SJ Rp 373,309,000 148,309,000
31 CRJ 42,095,800 190,404,800
31 PJ 278,300,000 87,895,200
31 MJ Rp 23,715,000 64,180,200

Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 40,000,000
31 CPJ 2,840,000 42,840,000

Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 18,350,000
31 PJ 25,300,000 43,650,000
31 CPJ Rp 18,350,000 25,300,000
31 MJ Rp 800,000 24,500,000

Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ 4,500,000 4,500,000

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 45,000,000

Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
 PT Terus JAYA
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Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 210,000,000

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 600,000,000

Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 514,000,000
31 CPJ 236,625,000 750,625,000
31 CPJ Rp 154,000,000 596,625,000

Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 134,375,000
31 CPJ 67,375,000 67,000,000
31 CPJ Rp 19,250,000 86,250,000

Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 350,000,000

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER
 PT Terus JAYA
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GENERAL LEDGER
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 155,000,000

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 53,800,000
31 PJ Rp 304,600,000 358,400,000
31 CPJ 203,100,000 155,300,000
31 MJ Rp 9,600,000 145,700,000

Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 28,600,000
31 SJ Rp 46,502,600 75,102,600
31 CRJ 4,909,200 80,011,800
31 CPJ 28,600,000 51,411,800

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,200,000
31 CPJ 5,200,000 -
31 CPJ Rp 5,200,000 5,200,000

Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 97,783,300
31 SJ Rp 926,000 98,709,300
31 CRJ 92,000 98,801,300
31 CPJ 97,783,300 1,018,000
 PT Terus JAYA
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Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 23,550,000
31 CPJ 23,550,000 -

Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 175,925,000

Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 50,000,000
31 CPJ 50,000,000 -

Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 286,000
31 CPJ Rp 286,000 -

Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 700,000,000.00
 PT Terus JAYA
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GENERAL LEDGER

Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 400,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 300,000,000

Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 80,000,000

Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,889,165,000
31 SJ Rp 463,000,000 5,352,165,000
31 CRJ 46,000,000 5,398,165,000

Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
Date Description Ref. Debit Credit
 PT Terus JAYA
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GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 33,365,000
31 CRJ 3,160,000 36,525,000

Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 50,000,000

Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 732,000,000.00
31 SJ Rp 1,100,000 733,100,000
31 CRJ 3,000,000 736,100,000

Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,167,465,000
31 SJ Rp 373,309,000 4,540,774,000
31 CRJ 42,095,800 4,582,869,800

Account Number:
Account: Purchase Discount GENERAL LEDGER 51001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 83,732,500.00
31 CPJ Rp 5,040,000 88,772,500

Account Number:
Account: Freigt Paid GENERAL LEDGER 51002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,000,000
31 PJ 1,000,000 10,000,000
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GENERAL LEDGER
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 250,000,000
31 CPJ 60,000,000 310,000,000

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CPJ 19,250,000 19,250,000

Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 12,935,000
31 CPJ 800,000 13,735,000
31 MJ Rp 14,915,000 28,650,000

Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 95,000,000

Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 125,000,000
31 CPJ 20,000,000 145,000,000
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Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,400,000
31 CPJ 900,000 5,300,000

Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 45,000,000
31 CPJ 900,000 45,900,000

Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 67,420,000

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 68,000,000
 PT Terus JAYA
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GENERAL LEDGER
31 CPJ 900,000 68,900,000

Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 18,800,000.00

Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ 30,000,000 30,000,000

Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 35,000,000
31 CRJ 10,350,000 45,350,000

Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 81004
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
 PT Terus JAYA
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GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,000,000.00
31 CRJ 837,672 5,837,672

Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,000,000

Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 114,150,000
31 CPJ 4,736,000 118,886,000

Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 62,250,000
31 CRJ 89,100 62,339,100
31 CPJ 4,500,000 66,839,100
 PT Terus JAYA
TRIAL BALANCE
December 31, 2014
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
MENU
11100 Petty Cash 10,000,000
11101 Cash In Bank 221,978,872
11102 Marketable Equity Securities (MES) 26,250,000
11103 Account Receivable 392,491,000
11104 Allowances for Bad Debts 4,375,000
11105 Employee Receivable 4,000,000
11106 Merchandise Inventory 64,180,200
11107 Office Supplies 42,840,000
11108 Value Added Taxes - In 24,500,000
11109 Prepaid Income Taxes 4,500,000
11110 Prepaid Rent 45,000,000
11111 Prepaid Expense
12100 Investment 210,000,000
13100 Land 600,000,000
13101 Vehicles 596,625,000
13102 Accumulated Depreciation - Vehicles 86,250,000
13103 Equipment 350,000,000
13104 Accumulated Depreciation - Equipment 155,000,000
21100 Account Payable 145,700,000
21102 Telephone & water Payable
21103 Value Added Taxes - Out 51,411,800
21104 Income Tax Payable 5,200,000
21105 Insurance Payable 1,018,000
21106 Devidend Payable -
21107 BCA Loan - Long Term maturity -
22101 BCA Loan - Long Term 175,925,000
22102 Bond Payable -
22103 Discount on Bond
31001 Cammond Stock 700,000,000
31002 Additional Paid In capital 400,000,000
31003 Retained Earning 300,000,000
31004 Devidend 80,000,000
31005 Income Summary -
41000 Sales 5,398,165,000
41001 Sales discount 36,525,000
41002 Sales Returns 50,000,000
42100 Sales Service 736,100,000
51000 Cost of sales 4,582,869,800
51001 Purchase Discount 88,772,500
51002 Freigt Paid 10,000,000
61100 Wages & Salaries Expense (Sales) 310,000,000
61200 Bad Debts- expense -
61300 Depreciation Expense - Vehicles 19,250,000
61400 Advertising Expense 28,650,000
61500 Rent Expense 95,000,000
62100 Wages & Salaries Expense (Administrative) 145,000,000
62200 Electricity Expense 5,300,000
62300 Water & Telephone Expense 45,900,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment -
62600 Supplies Expense
62700 Transportation Expense 68,900,000
62800 Defected Inventory
81001 Interest Revenue 18,800,000
81002 Devidend Revenue 30,000,000
81003 Gain on Sales Marketable Equity Securities 45,350,000
81004 Gain on Sales Plant Assets
81005 Late Fees Collected 5,837,672
82001 Bank Charges 25,000,000
82002 Interest Expense 118,886,000
91002 Company Income Tax 66,839,100
8,347,904,972 8,347,904,972