CHART OF ACCOUNT

ACC. NO ACCOUNT NAME

11100 Cash
11110 Mandiri Bank
11120 Time Deposit
12100 Account Receivable
12110 Allowance for Doubtful Account
12120 Notes Receivable
12130 Interest Receivable
13100 Office Supplies
14100 Merchandise Inventory
15110 VAT In
15210 PPh Art 22
15220 PPh Art 23
15230 PPh Art 25
15310 Prepaid Rent
15320 Prepaid Insurance
15330 Prepaid Advertising
17110 Land
17120 Building
17130 Accum. Depreciation Building
17140 Vehicle
17150 Accum. Depreciation Vehicle
17160 Office Equipment
17170 Accum. Depreciation Office Equipment
21100 Account Payable
21200 Expense Payable
21300 Unearned Rent
21310 Unearned Interest
21410 VAT Out
21420 PPh 21 Payable
21430 PPh 22 Payable
21440 PPh 23 Payable
21450 PPh 25 Payable
23100 Bank Loan
23200 Mortgage Payable
23300 Bonds Payable
31000 Common Stock
32000 Retained Earning
33000 Current Year Earnings
34000 Dividend
41100 Sales
41101 AC 1/2 PK Sales
41102 AC 1 PK Sales
41103 AC 1 1/2 PK Sales
41200 Sales Discount
41300 Sales Return
41400 Rent Revenue
41500 Interest Revenue
51101 HPP AC 1/2 PK
51102 HPP AC 1 PK
51103 HPP AC 1 1/2 PK
51200 Freight in
51300 Purchase Discount
51400 Purchase Return
61100 Salaries Expense
61200 Depreciation Building Expense
61300 Depreciation Vehicle Expense
61400 Depreciation Office Equipment Expense
61500 Electricity Expense
61600 Telephone Expense
61700 Repair & Maintenance Expense
61800 Fuel & Gas Expense
61900 Office Supplies Expense
62000 Rent Expense
62100 Insurance Expense
62200 Advertising Expense
62300 Promotion Expense
62400 Retribution Expense
62500 Bad Debts Expense
71100 Bank Service Expenses
71200 Taxed Service
81100 Bank Service (Jasa Giro)
 PT. MEGAH ELEKTRONIK
TRIAL BALANCE
Per 31 Desember 2017

ACC. NO. ACCOUNT NAME DEBIT

ACC. NOACCOUNT NAME
11100 Cash Rp 739,693,750
11110 Mandiri Bank Rp 1,634,246,400
11120 Time Deposit Rp 515,000,000
12100 Account Receivable Rp 522,530,000
12110 Allowance for Doubtful Account
12120 Notes Receivable Rp 107,500,000
12130 Interest Receivable Rp 8,240,000
13100 Office Supplies Rp 15,700,000
14100 Merchandise Inventory Rp 221,000,000
15110 VAT In Rp 90,855,000
15210 PPh Art 22 Rp 225,000
15220 PPh Art 23 Rp 1,105,000
15230 PPh Art 25 Rp 1,150,000
15310 Prepaid Rent Rp 12,500,000
15320 Prepaid Insurance Rp 29,400,000
15330 Prepaid Advertising Rp -
17110 Land Rp 655,000,000
17120 Building Rp 840,000,000
17130 Accum. Depreciation Building
17140 Vehicle Rp 375,072,000
17150 Accum. Depreciation Vehicle
17160 Office Equipment Rp 62,770,000
17170 Accum. Depreciation Office Equipment
21100 Account Payable
21200 Expense Payable
21300 Unearned Rent
21310 Unearned Interest
21410 VAT Out
21420 PPh 21 Payable
21430 PPh 22 Payable
21440 PPh 23 Payable
21450 PPh 25 Payable
23100 Bank Loan
23200 Mortgage Payable
23300 Bonds Payable
31000 Common Stock
32000 Retained Earning
33000 Current Year Earnings
34000 Dividend Rp 38,580,000
41100 Sales
41101 AC 1/2 PK Sales
41102 AC 1 PK Sales
41103 AC 1 1/2 PK Sales
41200 Sales Discount Rp 7,613,600
41300 Sales Return Rp 26,625,000
41400 Rent Revenue
41500 Interest Revenue
41600 Income Summery
51101 HPP AC 1/2 PK Rp 982,500,000
51102 HPP AC 1 PK Rp 883,800,000
51103 HPP AC 1 1/2 PK Rp 209,000,000
51200 Freight in Rp 5,827,000
51300 Purchase Discount
51400 Purchase Return
61100 Salaries Expense Rp 108,250,000
61200 Depreciation Building Expense
61300 Depreciation Vehicle Expense
61400 Depreciation Office Equipment Expense
61500 Electricity Expense Rp 7,850,000
61600 Telephone Expense Rp 5,705,000
61700 Repair & Maintenance Expense Rp 4,895,000
61800 Fuel & Gas Expense Rp 1,156,250
61900 Office Supplies Expense
62000 Rent Expense
62100 Insurance Expense
62200 Advertising Expense Rp 34,450,000
62300 Promotion Expense Rp 1,950,000
62400 Retribution Expense Rp 1,050,000
62500 Bad Debts Expense
71100 Bank Service Expenses
71200 Taxed Service

Total Rp8,151,239,000
K

CREDIT

Rp 11,750,000

Rp 129,500,000

Rp 125,061,000

Rp 22,406,500
Rp 614,574,000
Rp 8,150,000

Rp 28,000,000
Rp 89,585,000
Rp -
Rp -
Rp -
Rp -
Rp 99,750,000
Rp 52,500,000
Rp 48,500,000
Rp 4,148,891,500
Rp 107,400,000
Rp -

Rp 1,217,000,000
Rp 1,098,600,000
Rp 277,300,000

Rp 45,000,000
Rp -

Rp 8,021,000
Rp 19,250,000

Rp8,151,239,000
 PT. MEGAH ELEKTRONIK
ADJUSTING ENTRY
For The Month Ended December 31, 2017

DATE EXPLANATION PR DEBIT

DES 31 Income Summery 41600 Rp 221,000,000

Merchandise Inventory 14100
Merchandise Inventory 14100 Rp 133,450,000
Income Summery 41600
DES 31 Prepaid Advertising 15330 Rp 13,780,000
Advertising Expense 62200
DES 31 Interest Revenue 41500 Rp 4,806,667
Interest Receivable 12130
DES 31 Rent Revenue 41400 Rp 6,428,571
Unearned Rent 21300
DES 31 Office Supplies Expense 61900 Rp 7,155,000
Office Supplies 13100
DES 31 Salaries Expense 61100 Rp 26,550,000
Expense Payable 21,200
PPh 21 Payable 21420
DES 31 Electricity Expense 61500 Rp 1,792,000
Telephone Expense 61600 Rp 897,000
Expense Payable 21200
DES 31 Bad Debts Expense 62500 Rp 13,063,250
Allowance for Doubtful Account 12110
DES 31 Prepaid Insurance 15320 Rp 12,250,000
Insurance Expense 62100
DES 31 Prepaid Rent 15310 Rp 7,500,000
Rent Expense 62000
DES 31 Advertising Expense 62200 Rp 5,000,000
Promotion Expense 62300

AMOUNT Rp 453,672,488
Page : 1

CREDIT

Rp 221,000,000

Rp 133,450,000
Rp11,760,000
Rp 13,780,000

Rp 4,806,667

Rp 6,428,571

Rp 7,155,000

Rp 24,450,000
Rp 2,100,000

Rp 2,689,000

Rp 13,063,250

Rp 12,250,000

Rp 7,500,000

Rp 5,000,000

Rp 453,672,488
 PT. MEGAH ELEKTRONIK
WORKSHEET
31 DECEMBER 2017

Trial Balance Adjusting T B after Adjusting laba rugi T B after Adjusting

Account
Number
KETERANGAN PERKIRAAN
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

11100 Cash Rp 739,693,750 Rp - Rp - Rp - Rp 739,693,750 Rp - Rp - Rp - Rp 739,693,750 Rp -

11110 Mandiri Bank Rp 1,634,246,400 Rp - Rp - Rp - Rp 1,634,246,400 Rp - Rp - Rp - Rp 1,634,246,400 Rp -
11120 Time Deposit Rp 515,000,000 Rp - Rp - Rp - Rp 515,000,000 Rp - Rp - Rp - Rp 515,000,000 Rp -
12100 Account Receivable Rp 522,530,000 Rp - Rp - Rp - Rp 522,530,000 Rp - Rp - Rp - Rp 522,530,000 Rp -
12110 Allowance for Doubtful Account Rp - Rp 11,750,000 Rp - Rp 13,063,250 Rp 24,813,250 Rp - Rp - Rp - Rp 24,813,250
12120 Notes Receivable Rp 107,500,000 Rp - Rp - Rp - Rp 107,500,000 Rp - Rp - Rp - Rp 107,500,000 Rp -
12130 Interest Receivable Rp 8,240,000 Rp - Rp - Rp 4,806,667 Rp 3,433,333 Rp - Rp - Rp 3,433,333 Rp -
13100 Office Supplies Rp 15,700,000 Rp - Rp - Rp 7,155,000 Rp 8,545,000 Rp - Rp - Rp 8,545,000 Rp -
14100 Merchandise Inventory Rp 221,000,000 Rp - Rp 133,450,000 Rp 221,000,000 Rp 133,450,000 Rp - Rp - Rp 133,450,000 Rp -
15110 VAT In Rp 90,855,000 Rp - Rp - Rp - Rp 90,855,000 Rp - Rp - Rp - Rp 90,855,000 Rp -
15210 PPh Art 22 Rp 225,000 Rp - Rp - Rp - Rp 225,000 Rp - Rp - Rp - Rp 225,000 Rp -
15220 PPh Art 23 Rp 1,105,000 Rp - Rp - Rp - Rp 1,105,000 Rp - Rp - Rp - Rp 1,105,000 Rp -
15230 PPh Art 25 Rp 1,150,000 Rp - Rp - Rp - Rp 1,150,000 Rp - Rp - Rp - Rp 1,150,000 Rp -
15310 Prepaid Rent Rp 12,500,000 Rp - Rp 7,500,000 Rp - Rp 20,000,000 Rp - Rp - Rp 20,000,000 Rp -
15320 Prepaid Insurance Rp 29,400,000 Rp - Rp 12,250,000 Rp - Rp 41,650,000 Rp - Rp - Rp 41,650,000 Rp -
15330 Prepaid Advertising Rp - Rp - Rp 13,780,000 Rp - Rp 13,780,000 Rp - Rp - Rp 13,780,000 Rp -
17110 Land Rp 655,000,000 Rp - Rp - Rp - Rp 655,000,000 Rp - Rp - Rp - Rp 655,000,000 Rp -
17120 Building Rp 840,000,000 Rp - Rp - Rp - Rp 840,000,000 Rp - Rp - Rp - Rp 840,000,000 Rp -
17130 Accum. Depreciation Building Rp - Rp 129,500,000 Rp - Rp - Rp - Rp 129,500,000 Rp - Rp - Rp - Rp 129,500,000
17140 Vehicle Rp 375,072,000 Rp - Rp - Rp - Rp 375,072,000 Rp - Rp - Rp - Rp 375,072,000 Rp -
17150 Accum. Depreciation Vehicle Rp - Rp 125,061,000 Rp - Rp - Rp - Rp 125,061,000 Rp - Rp - Rp - Rp 125,061,000
17160 Office Equipment Rp 62,770,000 Rp - Rp - Rp - Rp 62,770,000 Rp - Rp - Rp - Rp 62,770,000 Rp -
17170 Accum. Depreciation Office Equipment Rp - Rp 22,406,500 Rp - Rp - Rp - Rp 22,406,500 Rp - Rp - Rp - Rp 22,406,500
21100 Account Payable Rp - Rp 614,574,000 Rp - Rp - Rp - Rp 614,574,000 Rp - Rp - Rp - Rp 614,574,000
21200 Expense Payable Rp - Rp 8,150,000 Rp - Rp 27,139,000 Rp 35,289,000 Rp - Rp - Rp - Rp 35,289,000
21300 Unearned Rent Rp - Rp - Rp - Rp 6,428,571 Rp 6,428,571 Rp - Rp - Rp - Rp 6,428,571
21310 Unearned Interest Rp - Rp 28,000,000 Rp - Rp - Rp - Rp 28,000,000 Rp - Rp - Rp - Rp 28,000,000
21410 VAT Out Rp - Rp 89,585,000 Rp - Rp - Rp - Rp 89,585,000 Rp - Rp - Rp - Rp 89,585,000
21420 PPh 21 Payable Rp - Rp - Rp - Rp 2,100,000 Rp 2,100,000 Rp - Rp - Rp - Rp 2,100,000
21430 PPh 22 Payable Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
21440 PPh 23 Payable Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
21450 PPh 25 Payable Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
23100 Bank Loan Rp - Rp 99,750,000 Rp - Rp - Rp - Rp 99,750,000 Rp - Rp - Rp - Rp 99,750,000
23200 Mortgage Payable Rp - Rp 52,500,000 Rp - Rp - Rp - Rp 52,500,000 Rp - Rp - Rp - Rp 52,500,000
23300 Bonds Payable Rp - Rp 48,500,000 Rp - Rp - Rp - Rp 48,500,000 Rp - Rp - Rp - Rp 48,500,000
31000 Common Stock Rp - Rp 4,148,891,500 Rp - Rp - Rp - Rp 4,148,891,500 Rp - Rp - Rp - Rp 4,148,891,500
32000 Retained Earning Rp - Rp 107,400,000 Rp - Rp - Rp - Rp 107,400,000 Rp - Rp - Rp - Rp 107,400,000
33000 Current Year Earnings Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
34000 Dividend Rp 38,580,000 Rp - Rp - Rp - Rp 38,580,000 Rp - Rp - Rp - Rp 38,580,000 Rp -
41100 Sales Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
41101 AC 1/2 PK Sales Rp - Rp 1,217,000,000 Rp - Rp - Rp - Rp 1,217,000,000 Rp - Rp 1,217,000,000 Rp - Rp -
41102 AC 1 PK Sales Rp - Rp 1,098,600,000 Rp - Rp - Rp - Rp 1,098,600,000 Rp - Rp 1,098,600,000 Rp - Rp -
41103 AC 1 1/2 PK Sales Rp - Rp 277,300,000 Rp - Rp - Rp - Rp 277,300,000 Rp - Rp 277,300,000 Rp - Rp -
41200 Sales Discount Rp 7,613,600 Rp - Rp - Rp - Rp 7,613,600 Rp - Rp 7,613,600 Rp - Rp - Rp -
41300 Sales Return Rp 26,625,000 Rp - Rp - Rp - Rp 26,625,000 Rp - Rp 26,625,000 Rp - Rp - Rp -
41400 Rent Revenue Rp - Rp 45,000,000 Rp 6,428,571 Rp - Rp 38,571,429 Rp - Rp 38,571,429 Rp - Rp -
41500 Interest Revenue Rp - Rp - Rp 4,806,667 Rp - Rp 4,806,667 Rp 4,806,667 Rp - Rp - Rp -
41600 Income Summery Rp 221,000,000 Rp 133,450,000 Rp 87,550,000 Rp 87,550,000 Rp - Rp - Rp -
51101 HPP AC 1/2 PK Rp 982,500,000 Rp - Rp - Rp - Rp 982,500,000 Rp - Rp 982,500,000 Rp - Rp - Rp -
51102 HPP AC 1 PK Rp 883,800,000 Rp - Rp - Rp - Rp 883,800,000 Rp - Rp 883,800,000 Rp - Rp - Rp -
51103 HPP AC 1 1/2 PK Rp 209,000,000 Rp - Rp - Rp - Rp 209,000,000 Rp - Rp 209,000,000 Rp - Rp - Rp -
51200 Freight in Rp 5,827,000 Rp - Rp - Rp - Rp 5,827,000 Rp - Rp 5,827,000 Rp - Rp - Rp -
51300 Purchase Discount Rp - Rp 8,021,000 Rp - Rp - Rp - Rp 8,021,000 Rp - Rp 8,021,000 Rp - Rp -
51400 Purchase Return Rp - Rp 19,250,000 Rp - Rp - Rp - Rp 19,250,000 Rp - Rp 19,250,000 Rp - Rp -
61100 Salaries Expense Rp 108,250,000 Rp - Rp 26,550,000 Rp - Rp 134,800,000 Rp 134,800,000 Rp - Rp - Rp -
61200 Depreciation Building Expense Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
61300 Depreciation Vehicle Expense Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
61400 Depreciation Office Equipment Expense Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
61500 Electricity Expense Rp 7,850,000 Rp - Rp 1,792,000 Rp - Rp 9,642,000 Rp 9,642,000 Rp - Rp - Rp -
61600 Telephone Expense Rp 5,705,000 Rp - Rp 897,000 Rp - Rp 6,602,000 Rp 6,602,000 Rp - Rp - Rp -
61700 Repair & Maintenance Expense Rp 4,895,000 Rp - Rp - Rp - Rp 4,895,000 Rp - Rp 4,895,000 Rp - Rp - Rp -
61800 Fuel & Gas Expense Rp 1,156,250 Rp - Rp - Rp - Rp 1,156,250 Rp - Rp 1,156,250 Rp - Rp - Rp -
61900 Office Supplies Expense Rp - Rp - Rp 7,155,000 Rp - Rp 7,155,000 Rp 7,155,000 Rp - Rp - Rp -
 Trial Balance Adjusting T B after Adjusting laba rugi T B after Adjusting
Account
Number
KETERANGAN PERKIRAAN
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

62000 Rent Expense Rp - Rp - Rp - Rp 7,500,000 Rp 7,500,000 Rp - Rp 7,500,000 Rp - Rp -

62100 Insurance Expense Rp - Rp - Rp - Rp 12,250,000 Rp 12,250,000 Rp - Rp 12,250,000 Rp - Rp -
62200 Advertising Expense Rp 34,450,000 Rp - Rp 5,000,000 Rp 13,780,000 Rp 25,670,000 Rp 25,670,000 Rp - Rp - Rp -
62300 Promotion Expense Rp 1,950,000 Rp - Rp - Rp 5,000,000 Rp 3,050,000 Rp - Rp 3,050,000 Rp - Rp -
62400 Retribution Expense Rp 1,050,000 Rp - Rp - Rp - Rp 1,050,000 Rp - Rp 1,050,000 Rp - Rp - Rp -
62500 Bad Debts Expense Rp - Rp - Rp 13,063,250 Rp - Rp 13,063,250 Rp 13,063,250 Rp - Rp - Rp -
71100 Bank Service Expenses Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
71200 Taxed Service Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
81100 Bank Service (Jasa Giro) Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
Rp 8,151,239,000 Rp 8,151,239,000 Rp 453,672,488 Rp 453,672,488 Rp 8,216,341,250 Rp 8,216,341,250 Rp 2,411,755,767 Rp 2,681,542,429 Rp 5,804,585,483 Rp 5,534,798,821
LABA Rp 269,786,662 Rp 269,786,662
Rp 2,681,542,429 Rp 2,681,542,429 Rp 5,804,585,483 Rp 5,804,585,483
 PT. MEGAH ELEKTRONIK
Income Statement
December 31, 2017

DESCRIPTION AMOUNT

PENDAPATAN
41400 Rent Revenue Rp 38,571,429
41500 Interest Revenue Rp 4,806,667
#N/A
Rp 43,378,095
41101 AC 1/2 PK Sales Rp1,217,000,000
41102 AC 1 PK Sales Rp1,098,600,000
41103 AC 1 1/2 PK Sales Rp 277,300,000
41200 Sales Discount Rp (7,613,600)
41300 Sales Return Rp (26,625,000)
NET SALES Rp 2,558,661,400

HPP AC 1/2 PK Rp 982,500,000

HPP AC 1 PK Rp 883,800,000

HPP AC 1 1/2 PK Rp 209,000,000

Freight in Rp 5,827,000

Purchase Discount Rp 8,021,000

Purchase Return Rp 19,250,000

Rp(2,108,398,000)
Rp(2,108,398,000)

OPERASINAL EXPENSE
Salaries Expense Rp 134,800,000

Depreciation Building Expense Rp -

Depreciation Vehicle Expense Rp -

Depreciation Office Equipment Expense Rp -

Electricity Expense Rp 9,642,000

Telephone Expense Rp 6,602,000

Repair & Maintenance Expense Rp 4,895,000

Fuel & Gas Expense Rp 1,156,250

Office Supplies Expense Rp 7,155,000

Rent Expense Rp 7,500,000

Insurance Expense Rp 12,250,000

Advertising Expense Rp 25,670,000

Promotion Expense Rp 3,050,000

Retribution Expense Rp 1,050,000

Bad Debts Expense Rp 13,063,250

Rp (226,833,500)
Rp 266,807,995
 PT. MEGAH ELEKTRONIK
Retained earning
December 31, 2017

DESCRIPTION AMOUNT

Retained Earning Rp 107,400,000

LABA Rp 269,786,662

DEVIDEN Rp (38,580,000)

Rp 231,206,662

Retained earning ending Rp 338,606,662

 PT. MEGAH ELEKTRONIK
BALANCE SHEET
December 31, 2017

NAME ACCOUNT AMOUNT NAME ACCOUNT AMOUNT

11100 Cash Rp 739,693,750 21100 Account Payable Rp 614,574,000

11110 Mandiri Bank Rp 1,634,246,400 21200 Expense Payable Rp 35,289,000
11120 Time Deposit Rp 515,000,000 21300 Unearned Rent Rp 6,428,571
12100 Account Receivable Rp 522,530,000 21310 Unearned Interest Rp 28,000,000
12110 Allowance for Doubtful Account Rp (24,813,250) 21410 VAT Out Rp 89,585,000
12120 Notes Receivable Rp 107,500,000 21420 PPh 21 Payable Rp 2,100,000
12130 Interest Receivable Rp 3,433,333 21430 PPh 22 Payable Rp -
13100 Office Supplies Rp 8,545,000 21440 PPh 23 Payable Rp -
14100 Merchandise Inventory Rp 133,450,000 21450 PPh 25 Payable Rp -
15110 VAT In Rp 90,855,000 23100 Bank Loan Rp 99,750,000
15210 PPh Art 22 Rp 225,000 23200 Mortgage Payable Rp 52,500,000
15220 PPh Art 23 Rp 1,105,000 23300 Bonds Payable Rp 48,500,000
15230 PPh Art 25 Rp 1,150,000 Rp 976,726,571
15310 Prepaid Rent Rp 20,000,000
15320 Prepaid Insurance Rp 41,650,000 equity
15330 Prepaid Advertising Rp 13,780,000 31000 Common Stock Rp 4,148,891,500
17110 Land Rp 655,000,000 Retained ending Rp 338,606,662
17120 Building Rp 840,000,000
17130 Accum. Depreciation Building Rp (129,500,000) Rp 5,464,224,733
17140 Vehicle Rp 375,072,000
17150 Accum. Depreciation Vehicle Rp (125,061,000)
17160 Office Equipment Rp 62,770,000
17170 Accum. Depreciation Office Equipment Rp (22,406,500)
Rp 5,464,224,733
 PT. MEGAH ELEKTRONIK
CLOSING JOURNAL
For The Month Ended December 31, 20

DATE EXPLANATION PR
DES 31 Income Summery 41600
Sales Discount 41200
Sales Return 41300
Interest Revenue 41500
Income Summery 41600
HPP AC 1/2 PK 51101
HPP AC 1 PK 51102
HPP AC 1 1/2 PK 51103
Freight in 51200
Salaries Expense 61100
Electricity Expense 61500
Telephone Expense 61600
Repair & Maintenance Expense 61700
Fuel & Gas Expense 61800
Office Supplies Expense 61900
Advertising Expense 62200
Retribution Expense 62400
Bad Debts Expense 62500
DES 31 AC 1/2 PK Sales 41101
AC 1 PK Sales 41102
AC 1 1/2 PK Sales 41103
Rent Revenue 41400
Purchase Discount 51300
Purchase Return 51400
Rent Expense 62000
Insurance Expense 62100
Promotion Expense 62300
Income Summery 41600
DES 31 Income Summery 41600
Retained Earning 32000
DES 31 Dividend 34000
Retained Earning 32000
AMOUNT
LEKTRONIK
OURNAL
December 31, 2017
Page : 1
DEBIT CREDIT
Rp 2,411,755,767
Rp 7,613,600
Rp 26,625,000
Rp 4,806,667
Rp 87,550,000
Rp 982,500,000
Rp 883,800,000
Rp 209,000,000
Rp 5,827,000
Rp 134,800,000
Rp 9,642,000
Rp 6,602,000
Rp 4,895,000
Rp 1,156,250
Rp 7,155,000
Rp 25,670,000
Rp 1,050,000
Rp 13,063,250
Rp 1,217,000,000
Rp 1,098,600,000
Rp 277,300,000
Rp 38,571,429
Rp 8,021,000
Rp 19,250,000
Rp 7,500,000
Rp 12,250,000
Rp 3,050,000
Rp 2,681,542,429
Rp 107,400,000
Rp 107,400,000
Rp 38,580,000
Rp 38,580,000
Rp 5,239,278,195 Rp 5,239,278,195
 PT. MEGAH ELEKTRONIK
REVERSING JOURNAL
For The Month Ended December 31, 20

DATE EXPLANATION PR
DES 31 Interest Receivable 12130
Interest Revenue 41500
DES 31 Expense Payable 21,200
PPh 21 Payable 21,420
Salaries Expense Rp 61,100
DES 31 Expense Payable 21200
Electricity Expense 61500
Telephone Expense 61600
AMOUNT
LEKTRONIK
JOURNAL
December 31, 2017
Page : 1
DEBIT CREDIT
Rp 4,806,667
Rp 4,806,667
Rp 24,450,000
Rp 2,100,000
Rp 26,550,000
Rp 2,689,000
Rp 1,792,000
Rp 897,000
Rp 34,045,667 Rp 34,045,667