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NO NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI
10000
11000
11101 Cash In Bank Kas di Bank
11102 Petty Cash Kas Kecil
11103 Marketable Securities Surat-surat Berharga
11201 Account Receivable Piutang Dagang
11202 Allowance For Doubfult Debt Cadangan Kerugian Piutang Tak Tertagih11203 Other Receivable Piutang Lain-lain
11310 Merchandise Inventory Persediaan Barang Dagang
11320 Office Supplies Perlengkapan Kantor
11410 Value Added Tax-Vat-In PPN Masukan
11420 Prepaid Income Tax Uang Muka PPh Badan
13000
13100 Land Harga Perolehan Tanah
13210 Building at Cost Harga Perolehan Gedung
13220 Accum. Dep-Building Akumulasi Depresiasi Gedung
13310 Office Eqipment at Cost Harga Perolehan Peralatan Kantor
13320 Accum. Dep-Office Equipment Akumulasi Depresiasi Peralatan Kantor
13410 Vehicle at Cost Harga Perolehan Kendaraan13420 Accum. Dep-Vehicle Akumulasi Depresiasi Kendaraan
20000
21000
21110 Account Payable Utang Dagang
21120 Insurance Liability Utang Asuransi
21130 Wages & Salaries Payable Utang Gaji dan Upah
21140 Electricity, Telp & Water Payable Utang Listrik, Telp dan Air
21150 Deviden Payable Utang Deviden
21160 Value Added Tax-Vat-Out PPN keluaran
21170 Income Tax Payable Utang Pajak Penghasilan (PPh)
21999 Other Current Liabilities Utang Lancar Lainnya
22000 Long Term Liabilities
22100 Bank Loans Utang Bank Jangka Panjang30000
31100 Common Stock Modal Saham Biasa
36000 Retained Earnings Laba Ditahan
37000 Devidend Dividen
38000 Income Summary Laba Periode Berjalan
39999 Historical Balancing Saldo Penyeimbang
40000
41100 Sales of Merchendise Perjualan Barang Dagangan
41110 Sales Discount Potongan Penjualan
41120 Sales Return Retur Penjualan
42000 Service Income Jasa Reparasi
5000051000 Cost of Goods Sold Harga Pokok Penjualan
52000 Purchase Discount Potongan Pembelian
53000 Freight In Biaya Angkut Pembelian
60000
61000
61100 Wages & Salaries Expense Beban Gaji & Upah Bag. Penjualan
61200 Uncollectible Accounts Biaya Kerugian Piutang
61300 Advertising Expense Biaya Iklan
61400 Depreciation Expense-Vehicle Biaya Depresiasi-Kendaraan
62000
62100 Wages & Salaries Expense Biaya Gaji & Upah Bag. Umum & Admin.
62200 Electricity, Water, and Telp Expense Biaya Listrik, Air dan Telp.
62300 Maintanance Expense Biaya Pemeliharaan & Reparasi62400 Newspaper & Tabloid Expense Biaya Langganan Koran dan Majalah
62500 Supplies Expense Biaya Perlengkapan Toko
62600 Income Tax Expense Pajak Penghasilan Badan
62700 Depreciation Exp-Building Biaya Depresiasi-Gedung
62800 Depreciation Exp-Equipment Biaya Depresiasi-Peralatan
62999 Other General & Adm. Expense Biaya Umum & Admin. Lainnya
80000
81100 Interest Revenue Pendapatan Bunga
81200 Devidend Revenue Pendapatan Dividen
81999 Other Revenue Pendapatan Lain-lain
90000
91000 Bank Charge Biaya Administrasi Bank 91100 Interest Expense Biaya Bunga
91999 Ot er Expense Rugi La a Lain- ain
Cost of Sales
Other Income
Other Expense
General and Adm. Expense
Expense
Sales Expense
DAFTAR AKUN PT HIDRO GAS
Income
Equity
Liabilites
Current Liabilities
Fixed Assets
Assets
Current Assets:
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Debet Kredit
11101 Cash In Bank 65,474,325.00Rp
11102 Petty Cash 5,000,000.00Rp
11103 Marketable Securities 45,000,000.00Rp
11201 Account Receivable 126,523,000.00Rp
11202 Allowance For Doubfult Debt 5,060,920.00Rp
11203 Other Receivable 4,000,000.00Rp
11310 Merchandise Inventory 109,300,000.00Rp
11320 Office Supplies 5,135,000.00Rp
11410 Value Added Tax-Vat-In 5,970,200.00Rp
11420 Prepaid Income Tax 28,526,000.00Rp
13100 Land 175,000,000.00Rp
13210 Building at Cost 960,000,000.00Rp
13220 Accum. Dep-Building 188,000,000.00Rp
13310 Office Eqipment at Cost 441,600,000.00Rp
13320 Accum. Dep-Office Equipment 202,400,000.00Rp13410 Vehicle at Cost 93,000,000.00Rp
13420 Accum. Dep-Vehicle 66,650,000.00Rp
21110 Account Payable 162,800,000.00Rp
21120 Insurance Liability 2,189,082.00Rp
21130 Wages & Salaries Payable 17,343,750.00Rp
21140 Electricity, Telp & Water Payable
21150 Deviden Payable
21160 Value Added Tax-Vat-Out 9,950,300.00Rp
21170 Income Tax Payable 281,250.00Rp
21999 Other Current Liabilities
22100 Bank Loans 152,741,537.00Rp
31100 Common Stock 500,000,000.00Rp
36000 Retained Earnings 662,857,417.00Rp
37000 Devidend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchendise 1,094,541,000.00Rp
41110 Sales Discount 11,181,200.00Rp
41120 Sales Return 15,744,000.00Rp
42000 Service Income 21,270,000.00Rp
51000 Cost of Goods Sold 656,724,600.00Rp
52000 Purchase Discount 23,635,300.00Rp
53000 Freight In 17,905,900.00Rp
61000 Sales Expense
61100 Wages & Salaries Expense 57,750,000.00Rp61200 Uncollectible Accounts 2,686,250.00Rp
61300 Advertising Expense 2,916,000.00Rp
61400 Depreciation Expense-Vehicle 17,050,000.00Rp
62100 Wages & Salaries Expense 136,125,000.00Rp
62200 Electricity, Water, and Telp Expense 19,800,000.00Rp
62300 Maintanance Expense 814,000.00Rp
62400 Newspaper & Tabloid Expense 1,925,000.00Rp
62500 Supplies Expense 3,930,000.00Rp
62600 Income Tax Expense
62700 Depreciation Exp-Building 44,000,000.00Rp
62800 Depreciation Exp-Equipment 50,600,000.00Rp
62999Other General & Adm. Expense 475,000.00Rp
81100 Interest Revenue 3,434,000.00Rp
81200 Devidend Revenue 5,500,000.00Rp
81999 Other Revenue
91000 Bank Charge 331,000.00Rp
91100 Interest Expense 13,843,081.00Rp
91999 Other Expense 325,000.00Rp
3,118,654,556.00Rp 3,118,654,556.00Rp
NO ACCOUNTNOVEMBER, 30 2010
PT HIDRO GAS
ADJUSTED TRIAL BALANCE
As of November 30, 2011
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DAFTAR CUSTOMER DAN SALDO PIUTANG DAGANGPer 30 November 2011
Kode CUS01 CUS02 CUS03 CCASH
Nama Grosir CAHAYA Agen BAHAGIA Toko MAWAR Penjualan Tunai
Alamat Jl. Kaliwangi 6 Jl. Ireda 5 Jl. Langensari No. 38Kota Semarang Salatiga AmbarawaTgl. Inv 11/30/2011 11/29/2011 11/23/2011Termin 2/10, n/30 2/10, n/30 2/10, n/30So Awal 39,507,000.00Rp 33,006,000.00Rp 55,010,000.00Rp
DAFTAR SUPPLIER DAN SALDO UTANG DAGANGPer 30 November 2011
Kode SUP01 SUP02 SUP03Nama PT. UFUKJAYA PT ANDIRI PT MADUSARI
Alamat Jl. Teratai No. 101 Jl. Raya Wedi KM 14 Jl. MekarsariKota Sleman Klaten Yogyakarta
Tgl. Inv 11/29/2011 11/27/2011 11/24/2011Termin 4/10, n/30 4/10, n/30 4/10, n/30
So Awal 57,200,000.00Rp 44,000,000.00Rp 61,600,000.00Rp162,800,000.00Rp
PERSEDIAAN BARANG DAGANGAN
Kode TG 3 Kg RG 3 KgNama Tabung Gas 3 Kg Refill Gas 3 KgJenis Barang Dagangan Barang DaganganHarga Jual 150,000.00Rp 16,000.00RpHarga Beli 145,000.00Rp 13,500.00Rp
Jumlah Stock 400 400
Nilai Stock 58,000,000.00Rp 5,400,000.00Rp
Kode GalAkso RaksoNama Galaon Akso 19 Ltr Refill Akso 19 LtrJenis Barang Dagangan Barang Dagangan
Harga Jual 35,000.00Rp 11,000.00RpHarga Beli 33,000.00Rp 8,000.00RpJumlah Stock 1100 1200Nilai Stock] 36,300,000.00Rp 9,600,000.00Rp
Kode SERV-01 SERV-02
Nama Reparasi Kompor Gas Reparasi DispenserJenis Jasa JasaHarga Jual 25,000.00Rp 45,000.00RpHarga BeliJumlah Stock Nilai Stock
Totral Persediaan Barang Dagangan
Rp109,300,000.00
127,523,000.00RpTotal Saldo Piutang Dagang
Total Saldo Hutang Dagang
Daftar Persediaan Barang Dagangan (Jasa Reparasi) Per
30 November 2011
Saldo Inventory per 30 November 2011
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No Jenis Aktiva Tetap Tanggal PerolehanHarga Perolehan
(Rp)Tarif/Tahun
Land
1 Land 2006 175,000,000.00Rp 0%
Jumlah 175,000,000.00Rp
Building
1 Jl. Raya Jogja-Solo KM1 No. 31 YK 01 January 2007 960,000,000.00Rp 5%Jumlah 960,000,000.00Rp
Vehicle
1 Mitsubishi L300 30 April 2007 93,000,000.00Rp 20%
Jumlah 93,000,000.00Rp
Equipment 441,600,000.00Rp 12.50%Jumlah 441,600,000.00Rp
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Account
No Amount Acc. No. Amount
ACCOUNT
NO. AMOUNT
ACCOUNT
NO. AMOUNT
12/1/2011 01/BKM Pelunasan Piutang Karyawan 3,500,000Rp 11203 3,500,000Rp 11101 298,137,157Rp 11103 51,975,000Rp11/2/2011 02/BKM Toko Mawar 53,909,800Rp 1,100,200Rp 55,010,000Rp 41110 3,315,084.00Rp 11201 165,754,200Rp12/5/2011 03/BKM Agen Bahagia 32,345,880Rp 660,120Rp 33,006,000Rp 62600 3,801,975.00Rp 11203 4,000,000Rp12/5/2011 04/BKM Grosir Cahaya 37,736,860Rp 770,140Rp 38,507,000Rp 21120 106,216Rp12/6/2011 05/BKM Penjualan Tunai 13,499,500Rp 41100 12,250,000Rp 21160 5,310,800Rp
21120 24,500Rp 41100 53,108,000Rp21160 1,225,000Rp 81200 25,000,000Rp
12/12/2011 06/BKM Toko Mawar 13,823,488Rp 282,112Rp 14,105,600Rp
12/13/2011 07/BKM Agen Bahagia 8,423,688Rp 171,912Rp 8,595,600Rp12/13/2011 08/BKM Penjualan Tunai 14,689,660Rp 41100 13,330,000Rp
21120 26,660Rp21160 1,333,000Rp12/15/2011 09/BKM Pelunasan Piutang Karyawan 500,000Rp 11203 500,000Rp
12/17/2011 10/BKM Grosir Cahaya 7,559,720Rp 154,280Rp 7,714,000Rp12/20/2011 11/BKM Penjualan Tunai 14,500,116Rp 41100 13,158,000Rp
21120 26,316Rp21160 1,315,800Rp
12/22/2011 12/BKM Penjualan Saham 51,923,025Rp 62600 51,975Rp 11103 51,975,000Rp
12/25/2011 13/BKM Agen Bahagia 8,639,680Rp 176,320Rp 8,816,000Rp12/27/2011 14/BKM Penjualan Tunai 15,835,740Rp 41100 14,370,000Rp
21120 28,740Rp21160 1,437,000Rp
12/31/2011 15/BKM Pendapatan Deviden 21,250,000Rp 62600 3,750,000Rp 81200 25,000,000Rp
298,137,157Rp 3,315,084Rp 3,801,975Rp 165,754,200Rp 139,500,016Rp
Desember 2011
PT HIDRO GASCash Receipt Journal
Date Doc. No. Description
305,254,216.00Rp305,254,216.00Rp
305,254,216.00Rp305,254,216.00Rp
Credit
Other Accounts
Receivable
RECAPITULATION
DEBET CREDIT
Debet
Cash In Bank Sales DiscountOther
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Acc. No. Amount Acc. No. Amount ACC. NO. AMOUNT ACC. NO. AMOUNT
12/1/2011 01/BKK Gaji Masa November 21130 17,343,750.00Rp 17,343,750.00Rp 11103 100 ,940,000 .00Rp 11101 293 ,016,574.00Rp
12/4/2011 02/BKK PT Madusari 61,600,000.00Rp 60,368,000.00Rp 1,232,000.00Rp 11203 2,500,000.00Rp 11410 5,970,200.00Rp12/6/2011 03/BKK PT Mandiri 44,000,000.00Rp 43,120,000.00Rp 880,000.00Rp 11320 750,000.00Rp 52000 3,194,730.00Rp
12/7/2011 04/BKK Pembelian Saham 11103 100,940,000.00Rp 100,940,000.00Rp 11420 2,593,200.00Rp12/9/2011 05/BKK Rekening Listrik, Air & Tlpn 62200 1,800,000.00Rp 1,800,000.00Rp 21110 159 ,736,500 .00Rp
12/10/2011 06/BKK Pajak Masa November 21170 281,250.00Rp 281,250.00Rp 21130 17,343,750.00Rp
12/11/2011 07/BKK Piutang Kepada Karyawan 11203 2,500,000.00Rp 2,500,000.00Rp 21160 9,950,300.00Rp12/12/2011 08/BKK PT Madusari 54,136,500.00Rp 53,053,770.00Rp 1,082,730.00Rp 21170 281,250.00Rp
12/15/2011 09/BKK Pajak Masa November 11420 2,593,200.00Rp 6,573,300.00Rp 11410 5,970,200.00Rp 22100 2,590,942.00Rp
21160 9,950,300.00Rp 61300 500,000.00Rp
12/31/2011 10/BKK Angsuran Bunga Bank 22100 2,590,942.00Rp 3,736,504.00Rp 62200 1,800,000.00Rp
91100 1,145,562.00Rp 62300 1,250,000.00Rp
12/31/2011 11/BKK Pengisian Dana Kas Kecil 62400 225,000.00Rp 3,300,000.00Rp 62400 225,000.00Rp
11320 750,000.00Rp 62999 575,000.00Rp
61300 500,000.00Rp 91100 1,145,562.00Rp
62300 1,250,000.00Rp
62999 575,000.00Rp159,736,500Rp 142,445,004Rp 293,016,574Rp 3,194,730Rp 5,970,200Rp
Desember 2011
PT HIDRO GAS
Cash Payment Journal
DateDoc.
No.Description Ref.
Debet
Other Accounts
Payable
302,181,504.00Rp 302,181,504.00Rp
302,181,504.00Rp 302,181,504.00Rp
Credit
Cash In Bank Purchase
Discount
OtherRECAPITULATION
DEBET CREDIT
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Acc. No. Amount Acc. No. Amount
12/3/2011 61/FP Toko Mawar 11,962,500.00Rp 14,105,600.00Rp 11,962,500.00Rp 12,800,000.00Rp 1,280,000.00Rp 21120 25,600.00Rp12/4/2011 62/FP Agen Bahagia 6,800,000.00Rp 8,595,600.00Rp 6,800,000.00Rp 7,800,000.00Rp 780,000.00Rp 21120 15,600.00Rp12/8/2011 63/FP Grosir Cahaya 6,125,000.00Rp 7,714,000.00Rp 6,125,000.00Rp 7,000,000.00Rp 700,000.00Rp 21120 14,000.00Rp
12/14/2011 64/FP Agen Bahagia 6,910,000.00Rp 8,816,000.00Rp 6,910,000.00Rp 8,000,000.00Rp 800,000.00Rp 21120 16,000.00Rp12/23/2011 65/FP Agen Bahagia 6,525,000.00Rp 8,320,100.00Rp 6,525,000.00Rp 7,550,000.00Rp 755,000.00Rp 21120 15,100.00Rp12/24/2011 66/FP Grosir Cahaya 6,770,000.00Rp 8,375,200.00Rp 6,770,000.00Rp 7,600,000.00Rp 760,000.00Rp 21120 15,200.00Rp12/28/2011 67/FP Toko Mawar 8,725,000.00Rp 10,358,800.00Rp 8,725,000.00Rp 9,400,000.00Rp 940,000.00Rp 21120 18,800.00Rp
53,817,500.00Rp 66,285,300.00Rp 53,817,500.00Rp 60,150,000.00Rp 6,015,000.00Rp 120,300.00Rp
ACCOUNT NO. ACCOUNT NO.11201 1131051000 21120
2116041100
RECAPITULATIONDEBET CREDIT
AMOUNT66,285,300.00Rp
AMOUNT53,817,500.00Rp
120,300.00Rp6,015,000.00Rp
60,150,000.00Rp
120,102,800.00Rp
53,817,500.00Rp
120,102,800.00Rp
120,102,800.00Rp 120,102,800.00Rp
Credit
Merchandise
InventorySales Vat Out
Other
PT HIDRO GASSales JournalDesember 2011
DateDoc.
No.Descript ion Ref.
Debet
Cost Of Goods Sold Accounts
Receivable
Other
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Acc. No. Amount Acc. No. Amount
12/3/2011 95F PT Madusari 48,250,000.00Rp 4,921,500.00Rp 53000 965,000.00Rp 54,136,500.00Rp
12/16/2011 96F PT Ufukjaya 54,750,000.00Rp 5,584,500.00Rp 53000 1,095,000.00Rp 61,429,500.00Rp
103,000,000.00Rp 10,506,000.00Rp 2,060,000.00Rp 115,566,000.00Rp
ACCOUNT NO. ACCOUNT NO.
11310 2111011410
53000
115,566,000.00Rp115,566,000.00Rp
AMOUNT115,566,000.00Rp103,000,000.00Rp
10,506,000.00Rp
2,060,000.00Rp
115,566,000.00Rp 115,566,000.00Rp
RECAPITULATION
DEBET CREDIT
AMOUNT
Credit
Accounts Payable
Other
PT HIDRO GAS
Purchase Journal
Desember 2011
DateDoc.
No.Description Ref.
Debet
Merchandise
Inventory Vat In
Other
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DateDoc.
No.Description Ref. Debet Credit
12/6/2011 05/BKM Penjualan Tunai 51000 11,420,000.00Rp
1131011,420,000.00Rp
12/13/2011 08/BKM Penjualan Tunai 51000 12,365,000.00Rp
11310 12,365,000.00Rp
12/17/2011 01/BM Retur Pembelian 21110 88,000.00Rp
11410 8,000.00Rp
11310 80,000.00Rp
12/20/2011 11/BKM Penjualan Tunai 51000 12,313,000.00Rp
11310 12,313,000.00Rp
12/21/2011 02/BM Pengumuman Deviden 37000 30,000,000.00Rp
21150 27,000,000.00Rp
21170 3,000,000.00Rp
12/22/2011 12/BKM Laba Penjualan Saham 11103 1,505,000.00Rp
81999 1,505,000.00Rp
12/24/2011 03/BM Retur Penjualan 21120 110.00Rp21160 5,500.00Rp
41120 55,000.00Rp
11201 60,610.00Rp
11310 40,000.00Rp
51000 40,000.00Rp
12/27/2011 14/BKM Penjualan Tunai 51000 13,415,000.00Rp
11310 13,415,000.00Rp81,206,610.00Rp 81,206,610.00Rp
Acc. No. Debet Credit
11103 1,505,000.00Rp11201 60,610.00Rp
11310 40,000.00Rp 49,593,000.00Rp
11410 8,000.00Rp
21110 88,000.00Rp
21120 110.00Rp
21150 27,000,000.00Rp
21160 5,500.00Rp
21170 3,000,000.00Rp
37000 30,000,000.00Rp
41120 55,000.00Rp
51000 49,513,000.00Rp 40,000.00Rp
81999 1,505,000.00Rp
81,206,610.00Rp 81,206,610.00Rp
Desember 2011
PT HIDRO GAS
Memorial Journal
RECAPITULATION
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Nama : Tabung Gas 3 Kg
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
Des 1 Saldo 400 145,000.00Rp 58,000,000.00Rp
2011 3 95/F PT Madusari 240 145,000.00Rp 34,800,000.00Rp 640 145,000.00Rp 92,800,000.00Rp
3 61/FP Toko Mawar 70 145,000.00Rp 10,150,000.00Rp 570 145,000.00Rp 82,650,000.00Rp
6 05/BKM Penjualan Tunai 50 145,000.00Rp 7,250,000.00Rp 520 145,000.00Rp 75,400,000.00Rp
13 08 /BKM Penjualan Tunai 45 145,000.00Rp 6,525,000.00Rp 475 145,000.00Rp 68,875,000.00Rp
16 87/F PtT Ufukjaya 250 145,000.00Rp 36,250,000.00Rp 725 145,000.00Rp 105,125,000.00Rp
20 11 /BKM Penjualan Tunai 55 145,000.00Rp 7,975,000.00Rp 670 145,000.00Rp 97,150,000.00Rp
27 14 /BKM Penjualan Tunai 60 145,000.00Rp 8,700,000.00Rp 610 145,000.00Rp 88,450,000.00Rp
28 67/FP Toko Mawar 50 145,000.00Rp 7,250,000.00Rp 560 145,000.00Rp 81,200,000.00Rp
Nama : Refill Gas 3 Kg
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNTDes 1 Saldo 400 13,500.00Rp 5,400,000.00Rp
2011 3 95/F PT Madusari 300 13,500.00Rp 4,050,000.00Rp 700 13,500.00Rp 9,450,000.00Rp
3 61FP Toko Mawar 75 13,500.00Rp 1,012,500.00Rp 625 13,500.00Rp 8,437,500.00Rp
4 62/FP Agen Bahagia 200 13,500.00Rp 2,700,000.00Rp 425 13,500.00Rp 5,737,500.00Rp
6 05/BKM Penjualan Tunai 60 13,500.00Rp 810,000.00Rp 365 13,500.00Rp 4,927,500.00Rp
8 63/FP Grosir Cahaya 150 13,500.00Rp 2,025,000.00Rp 215 13,500.00Rp 2,902,500.00Rp
13 08 /BKM Penjualan Tunai 80 13,500.00Rp 1,080,000.00Rp 135 13,500.00Rp 1,822,500.00Rp
14 64/FP Agen Bahagia 100 13,500.00Rp 1,350,000.00Rp 35 13,500.00Rp 472,500.00Rp
16 87/F PT Ufukjaya 400 13,500.00Rp 5,400,000.00Rp 435 13,500.00Rp 5,872,500.00Rp
20 11 /BKM Penjualan Tunai 48 13,500.00Rp 648,000.00Rp 387 13,500.00Rp 5,224,500.00Rp
23 65/FP Agen Bahagia 150 13,500.00Rp 2,025,000.00Rp 237 13,500.00Rp 3,199,500.00Rp
24 66/FP Grosir Cahaya 100 13,500.00Rp 1,350,000.00Rp 137 13,500.00Rp 1,849,500.00Rp
27 14 /BKM Penjualan Tunai 70 13,500.00Rp 945,000.00Rp 67 13,500.00Rp 904,500.00Rp
28 67/FP Toko Mawar 50 13,500.00Rp 675,000.00Rp 17 13,500.00Rp 229,500.00Rp
Nama : Galon Akso 19 Ltr
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
Des 1 Saldo 1100 33,000.00Rp 36,300,000.00Rp
2011 3 95/F PT Madusari 200 33,000.00Rp 6,600,000.00Rp 1300 33,000.00Rp 42,900,000.00Rp
4 62/FP Agen Bahagia 100 33,000.00Rp 3,300,000.00Rp 1200 33,000.00Rp 39,600,000.00Rp
6 05/BKM Penjualan Tunai 80 33,000.00Rp 2,640,000.00Rp 1120 33,000.00Rp 36,960,000.00Rp
8 63/FP Grosir Cahaya 100 33,000.00Rp 3,300,000.00Rp 1020 33,000.00Rp 33,660,000.00Rp
13 08 /BKM Penjualan Tunai 120 33,000.00Rp 3,960,000.00Rp 900 33,000.00Rp 29,700,000.00Rp
14 64/FP Agen Bahagia 120 33,000.00Rp 3,960,000.00Rp 780 33,000.00Rp 25,740,000.00Rp16 87/F PT Ufukjaya 300 33,000.00Rp 9,900,000.00Rp 1080 33,000.00Rp 35,640,000.00Rp
20 11 /BKM Penjualan Tunai 90 33,000.00Rp 2,970,000.00Rp 990 33,000.00Rp 32,670,000.00Rp
23 65/FP Agen Bahagia 100 33,000.00Rp 3,300,000.00Rp 890 33,000.00Rp 29,370,000.00Rp
24 66/FP Grosir Cahaya 140 33,000.00Rp 4,620,000.00Rp 750 33,000.00Rp 24,750,000.00Rp
27 14 /BKM Penjualan Tunai 90 33,000.00Rp 2,970,000.00Rp 660 33,000.00Rp 21,780,000.00Rp
Inventory Card
PT HIDRO GAS
Desember 2011
DESCRIPTIONIN OUT BALANCE
DOC.
NO.DESCRIPTION
IN OUT BALANCEDATE
OUT BALANCE
DATEDOC.
NO.
DATEDOC.
NO.DESCRIPTION
IN
8/20/2019 PT HIDRO GAS
11/32
Nama : Refil Akso 19 Ltr
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
Des 1 Saldo 1200 8,000.00Rp 9,600,000.00Rp
2011 3 95/F PT Madusari 350 8,000.00Rp 2,800,000.00Rp 1550 8,000.00Rp 12,400,000.00Rp
3 61/FP Toko Mawar 100 8,000.00Rp 800,000.00Rp 1450 8,000.00Rp 11,600,000.00Rp
4 62/FP Agen Bahagia 100 8,000.00Rp 800,000.00Rp 1350 8,000.00Rp 10,800,000.00Rp
6 05/BKM Penjualan Tunai 90 8,000.00Rp 720,000.00Rp 1260 8,000.00Rp 10,080,000.00Rp
8 63/FP Grosir Cahaya 100 8,000.00Rp 800,000.00Rp 1160 8,000.00Rp 9,280,000.00Rp
13 08 /BKM Penjualan Tunai 100 8,000.00Rp 800,000.00Rp 1060 8,000.00Rp 8,480,000.00Rp
14 64/FP Agen Bahagia 200 8,000.00Rp 1,600,000.00Rp 860 8,000.00Rp 6,880,000.00Rp
16 87/F PT Ufukjaya 400 8,000.00Rp 3,200,000.00Rp 1260 8,000.00Rp 10,080,000.00Rp
17 01/BM Return PT Ufukjaya -10 8,000.00Rp (80,000.00)Rp 1250 8,000.00Rp 10,000,000.00Rp
20 11 /BKM Penjualan Tunai 90 8,000.00Rp 720,000.00Rp 1160 8,000.00Rp 9,280,000.00Rp
23 65/FP Agen Bahagia 150 8,000.00Rp 1,200,000.00Rp 1010 8,000.00Rp 8,080,000.00Rp
24 03/BM Return Agen Bahagia -5 8,000.00Rp (40,000.00)Rp 1015 8,000.00Rp 8,120,000.00Rp
24 66/FP Grosir Cahaya 100 8,000.00Rp 800,000.00Rp 915 8,000.00Rp 7,320,000.00Rp
27 14 /BKM Penjualan Tunai 100 8,000.00Rp 800,000.00Rp 815 8,000.00Rp 6,520,000.00Rp
28 67/FP Toko Mawar 100 8,000.00Rp 800,000.00Rp 715 8,000.00Rp 5,720,000.00Rp
BALANCEDATE
DOC.
NO.DESCRIPTION
IN OUT
8/20/2019 PT HIDRO GAS
12/32
DEBET CREDIT
Des
1 Saldo 38,507,000.00Rp5 Pelunasan 38,507,000.00Rp -Rp
8 Penjualan 7,714,000.00Rp 7,714,000.00Rp
17 Pelunasan 7,714,000.00Rp -Rp
24 Penjualan 8,375,000.00Rp 8,375,000.00Rp
DEBET CREDIT
Des1 Saldo 33,006,000.00Rp
4 Penjualan 8,595,600.00Rp 41,601,600.00Rp
5 Pelunasan 33,006,000.00Rp 8,595,600.00Rp12 Pelunasan 8,595,600.00Rp -Rp
14 Penjualan 8,816,000.00Rp 8,816,000.00Rp
23 Penjualan 8,320,100.00Rp 17,136,100.00Rp
24 Retur 60,610.00Rp 17,075,490.00Rp
25 Pelunasan 8,816,000.00Rp 8,259,490.00Rp
DEBET CREDIT
Des
1 Saldo 55,010,000.00Rp
2 Pelunasan 55,010,000.00Rp -Rp
3 Penjualan 14,105,600.00Rp 14,105,600.00Rp
12 Pelunasan 14,105,600.00Rp -Rp
CUTOMER'S NAME
Toko MawarCUSTUMER ACCOUNT NO. CUS03
BALANCEDATE DESCRIPTION REF. DEBET CREDIT
CUSTUMER ACCOUNT NO. CUS02
DATE DESCRIPTION REF. DEBET CREDITBALANCE
CUTOMER'S NAME
Agen Bahagia
BALANCE
PT HIDRO GAS
CUSTOMER'S CARD
Desember 2011
CUSTUMER ACCOUNT NO. CUS01CUTOMER'S NAME
Grosir Cahaya
DATE DESCRIPTION REF. DEBET CREDIT
8/20/2019 PT HIDRO GAS
13/32
DEBET CREDIT
Des
1 Saldo 57,200,000.00Rp16 Pembelian 61,429,500.00Rp 118,629,500.00Rp
DEBET CREDIT
Des1 Saldo 44,000,000.00Rp
6 Pelunasan 44,000,000.00Rp -Rp
DEBET CREDIT
Des
1 Saldo 61,600,000.00Rp
3 Pembelian 54,136,500.00Rp 115,736,500.00Rp
4 Pelunasan 61,600,000.00Rp 54,136,500.00Rp
16 Pelunasan 54,136,500.00Rp -Rp
BALANCE
PT HIDRO GAS
VENDOR'S CARD
Desember 2011
VENDOR'S CARDSUPPLIER ACCOUNT NO. SUP01
PT UFUKJAYA
DATE DESCRIPTION REF. DEBET CREDIT
VENDOR'S CARDSUPPLIER ACCOUNT NO. SUP02
PT MANDIRI
DATE DESCRIPTION REF. DEBET CREDITBALANCE
VENDOR'S CARDSUPPLIER ACCOUNT NO. SUP03
PT MADUSARI
DATE DESCRIPTION REF. DEBET CREDITBALANCE
8/20/2019 PT HIDRO GAS
14/32
Account Number
11101
Debet CreditDes 1 Opening Balance 65,474,325.00Rp
31 Cash Receipt Journal CRJ 298,137,157.00Rp -Rp 363,611,482.00Rp31 Cash Payment Journal CPJ -Rp 293,016,574.00Rp 70,594,908.00Rp
31 Sales Journal SJ -Rp -Rp 70,594,908.00Rp31 Purchase Journal PJ -Rp -Rp 70,594,908.00Rp
31 Memorial Journal MJ -Rp -Rp 70,594,908.00Rp31 Adjustment Journal AJ 500,000.00Rp 120,000.00Rp 70,974,908.00Rp31 Closing Journal CJ -Rp -Rp 70,974,908.00Rp
Account Number
11102
Debet CreditDes 1 Opening Balance 5,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 5,000,000.00Rp31 Cash Payment Journal CPJ -Rp -Rp 5,000,000.00Rp
31 Sales Journal SJ -Rp -Rp 5,000,000.00Rp31 Purchase Journal PJ -Rp -Rp 5,000,000.00Rp
31 Memorial Journal MJ -Rp -Rp 5,000,000.00Rp31 Adjustment Journal AJ -Rp -Rp 5,000,000.00Rp31 Closing Journal CJ -Rp -Rp 5,000,000.00Rp
Account Number
11103
Debet CreditDes 1 Opening Balance 45,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp 51,975,000.00Rp (6,975,000.00)Rp31 Cash Payment Journal CPJ 100,940,000.00Rp -Rp 93,965,000.00Rp
31 Sales Journal SJ -Rp -Rp 93,965,000.00Rp
31 Purchase Journal PJ -Rp -Rp 93,965,000.00Rp31 Memorial Journal MJ 1,505,000.00Rp -Rp 95,470,000.00Rp31 Adjustment Journal AJ -Rp -Rp 95,470,000.00Rp31 Closing Journal CJ -Rp -Rp 95,470,000.00Rp
Account Number
11201
Debet CreditDes 1 Opening Balance 126,523,000.00Rp
31 Cash Receipt Journal CRJ -Rp 165,754,200.00Rp (39,231,200.00)Rp31 Cash Payment Journal CPJ -Rp -Rp (39,231,200.00)Rp
31 Sales Journal SJ 66,285,300.00Rp -Rp 27,054,100.00Rp31 Purchase Journal PJ -Rp -Rp 27,054,100.00Rp
31 Memorial Journal MJ -Rp 60,610.00Rp 26,993,490.00Rp31 Adjustment Journal AJ -Rp -Rp 26,993,490.00Rp31 Closing Journal CJ -Rp -Rp 26,993,490.00Rp
Account Number
11202
Debet CreditDes 1 Opening Balance 5,060,920.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 5,060,920.00Rp31 Cash Payment Journal CPJ -Rp -Rp 5,060,920.00Rp
31 Sales Journal SJ -Rp -Rp 5,060,920.00Rp31 Purchase Journal PJ -Rp -Rp 5,060,920.00Rp
31 Memorial Journal MJ -Rp -Rp 5,060,920.00Rp31 Adjustment Journal AJ -Rp 1,207,799.00Rp 6,268,719.00Rp31 Closing Journal CJ -Rp -Rp 6,268,719.00Rp
Account Number
11203
Debet CreditDes 1 Opening Balance 4,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp 4,000,000.00Rp -Rp31 Cash Payment Journal CPJ 2,500,000.00Rp -Rp 2,500,000.00Rp
31 Sales Journal SJ -Rp -Rp 2,500,000.00Rp31 Purchase Journal PJ -Rp -Rp 2,500,000.00Rp
31 Memorial Journal MJ -Rp -Rp 2,500,000.00Rp31 Adjustment Journal AJ -Rp -Rp 2,500,000.00Rp31 Closing Journal CJ -Rp -Rp 2,500,000.00Rp
PT HIDRO GAS
LEDGER Desember 2011
Account :General Ledger
Petty Cash
Account :
Cash In Bank General Ledger
BalanceRef. Debet CreditDescriptionDate
Account :General Ledger
Account Receivable
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Marketable Securities
Date Description Ref. Debet CreditBalance
Date Description Ref. Debet Credit
Account :General Ledger
Other Receivable
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Allowance For Doubfult Debt
Date Description Ref. Debet CreditBalance
Balance
8/20/2019 PT HIDRO GAS
15/32
Account Number11310
Debet CreditDes 1 Opening Balance 109,300,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 109,300,000.00Rp31 Cash Payment Journal CPJ -Rp -Rp 109,300,000.00Rp
31 Sales Journal SJ -Rp 53,817,500.00Rp 55,482,500.00Rp31 Purchase Journal PJ 103,000,000.00Rp -Rp 158,482,500.00Rp
31 Memorial Journal MJ 40,000.00Rp 49,593,000.00Rp 108,929,500.00Rp31 Adjustment Journal AJ -Rp -Rp 108,929,500.00Rp31 Closing Journal CJ -Rp -Rp 108,929,500.00Rp
Account Number
11320
Debet CreditDes 1 Opening Balance 5,135,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 5,135,000.00Rp31 Cash Payment Journal CPJ 750,000.00Rp -Rp 5,885,000.00Rp
31 Sales Journal SJ -Rp -Rp 5,885,000.00Rp31 Purchase Journal PJ -Rp -Rp 5,885,000.00Rp
31 Memorial Journal MJ -Rp -Rp 5,885,000.00Rp31 Adjustment Journal AJ -Rp 4,750,000.00Rp 1,135,000.00Rp
31 Closing Journal CJ -Rp -Rp 1,135,000.00Rp
Account Number
11410
Debet CreditDes 1 Opening Balance 5,970,200.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 5,970,200.00Rp31 Cash Payment Journal CPJ -Rp 5,970,200.00Rp -Rp
31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ 10,506,000.00Rp -Rp 10,506,000.00Rp31 Memorial Journal MJ -Rp 8,000.00Rp 10,498,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 10,498,000.00Rp31 Closing Journal CJ -Rp -Rp 10,498,000.00Rp
Account Number
11420
Debet CreditDes 1 Opening Balance 28,526,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 28,526,000.00Rp31 Cash Payment Journal CPJ 2,593,200.00Rp -Rp 31,119,200.00Rp
31 Sales Journal SJ -Rp -Rp 31,119,200.00Rp31 Purchase Journal PJ -Rp -Rp 31,119,200.00Rp
31 Memorial Journal MJ -Rp -Rp 31,119,200.00Rp
31 Adjustment Journal AJ 2,593,200.00Rp -Rp 33,712,400.00Rp31 Closing Journal CJ -Rp -Rp 33,712,400.00Rp
Account Number
13100
Debet CreditDes 1 Opening Balance 175,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 175,000,000.00Rp31 Cash Payment Journal CPJ -Rp -Rp 175,000,000.00Rp
31 Sales Journal SJ -Rp -Rp 175,000,000.00Rp31 Purchase Journal PJ -Rp -Rp 175,000,000.00Rp
31 Memorial Journal MJ -Rp -Rp 175,000,000.00Rp31 Adjustment Journal AJ -Rp -Rp 175,000,000.00Rp31 Closing Journal CJ -Rp -Rp 175,000,000.00Rp
Account Number13210
Debet CreditDes 1 Opening Balance 960,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 960,000,000.00Rp31 Cash Payment Journal CPJ -Rp -Rp 960,000,000.00Rp
31 Sales Journal SJ -Rp -Rp 960,000,000.00Rp
31 Purchase Journal PJ -Rp -Rp 960,000,000.00Rp31 Memorial Journal MJ -Rp -Rp 960,000,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 960,000,000.00Rp31 Closing Journal CJ -Rp -Rp 960,000,000.00Rp
Account :General Ledger
Office Supplies
Date Description Ref. Debet Credit
Account :General Ledger
Merchandise Inventory
Date Description Ref. Debet CreditBalance
Account :General Ledger
Prepaid Income Tax
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Value Added Tax-Vat-In
Date Description Ref. Debet CreditBalance
Account : General LedgerBuilding at Cost
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Land
Date Description Ref. Debet CreditBalance
Balance
8/20/2019 PT HIDRO GAS
16/32
Account Number
13220
Debet CreditDes 1 Opening Balance 188,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 188,000,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 188,000,000.00Rp31 Sales Journal SJ -Rp -Rp 188,000,000.00Rp
31 Purchase Journal PJ -Rp -Rp 188,000,000.00Rp
31 Memorial Journal MJ -Rp -Rp 188,000,000.00Rp31 Adjustment Journal AJ -Rp 4,000,000.00Rp 192,000,000.00Rp31 Closing Journal CJ -Rp -Rp 192,000,000.00Rp
Account Number
13310
Debet CreditDes 1 Opening Balance 441,600,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 441,600,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 441,600,000.00Rp31 Sales Journal SJ -Rp -Rp 441,600,000.00Rp
31 Purchase Journal PJ -Rp -Rp 441,600,000.00Rp31 Memorial Journal MJ -Rp -Rp 441,600,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 441,600,000.00Rp
31 Closing Journal CJ -Rp -Rp 441,600,000.00Rp
Account Number
13320
Debet CreditDes 1 Opening Balance 202,400,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 202,400,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 202,400,000.00Rp31 Sales Journal SJ -Rp -Rp 202,400,000.00Rp
31 Purchase Journal PJ -Rp -Rp 202,400,000.00Rp31 Memorial Journal MJ -Rp -Rp 202,400,000.00Rp
31 Adjustment Journal AJ -Rp 4,600,000.00Rp 207,000,000.00Rp31 Closing Journal CJ -Rp -Rp 207,000,000.00Rp
Account Number
13410
Debet CreditDes 1 Opening Balance 93,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 93,000,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 93,000,000.00Rp31 Sales Journal SJ -Rp -Rp 93,000,000.00Rp
31 Purchase Journal PJ -Rp -Rp 93,000,000.00Rp31 Memorial Journal MJ -Rp -Rp 93,000,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 93,000,000.00Rp31 Closing Journal CJ -Rp -Rp 93,000,000.00Rp
Account Number
13420
Debet CreditDes 1 Opening Balance 66,650,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 66,650,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 66,650,000.00Rp31 Sales Journal SJ -Rp -Rp 66,650,000.00Rp
31 Purchase Journal PJ -Rp -Rp 66,650,000.00Rp31 Memorial Journal MJ -Rp -Rp 66,650,000.00Rp
31 Adjustment Journal AJ -Rp 1,550,000.00Rp 68,200,000.00Rp31 Closing Journal CJ -Rp -Rp 68,200,000.00Rp
Account Number21110
Debet CreditDes 1 Opening Balance 162,800,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 162,800,000.00Rp
31 Cash Payment Journal CPJ 159,736,500.00Rp -Rp 3,063,500.00Rp31 Sales Journal SJ -Rp -Rp 3,063,500.00Rp
31 Purchase Journal PJ -Rp 115,566,000.00Rp 118,629,500.00Rp31 Memorial Journal MJ 88,000.00Rp -Rp 118,541,500.00Rp
31 Adjustment Journal AJ -Rp -Rp 118,541,500.00Rp31 Closing Journal CJ -Rp -Rp 118,541,500.00Rp
Account :General Ledger
Office Eqipment at Cost
Date Description Ref. Debet Credit
Account :General Ledger
Accum. Dep-Building
Date Description Ref. Debet CreditBalance
Account :General Ledger
Vehicle at Cost
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Accum. Dep-Office Equipment
Date Description Ref. Debet CreditBalance
Account : General Ledger Account Payable
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Accum. Dep-Vehicle
Date Description Ref. Debet CreditBalance
Balance
8/20/2019 PT HIDRO GAS
17/32
Account Number
21120
Debet CreditDes 1 Opening Balance 2,189,082.00Rp
31 Cash Receipt Journal CRJ -Rp 106,216.00Rp 2,295,298.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 2,295,298.00Rp31 Sales Journal SJ -Rp 120,300.00Rp 2,415,598.00Rp
31 Purchase Journal PJ -Rp -Rp 2,415,598.00Rp
31 Memorial Journal MJ 110.00Rp -Rp 2,415,488.00Rp31 Adjustment Journal AJ -Rp -Rp 2,415,488.00Rp31 Closing Journal CJ -Rp -Rp 2,415,488.00Rp
Account Number
21130
Debet CreditDes 1 Opening Balance 17,343,750.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 17,343,750.00Rp
31 Cash Payment Journal CPJ 17,343,750.00Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp -Rp -Rp
31 Adjustment Journal AJ -Rp 15,609,000.00Rp 15,609,000.00Rp
31 Closing Journal CJ -Rp -Rp 15,609,000.00Rp
Account Number
21140
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp -Rp -Rp
31 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ -Rp -Rp -Rp
Account Number
21150
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp 27,000,000.00Rp 27,000,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 27,000,000.00Rp31 Closing Journal CJ -Rp -Rp 27,000,000.00Rp
Account Number
21160
Debet CreditDes 1 Opening Balance 9,950,300.00Rp
31 Cash Receipt Journal CRJ -Rp 5,310,800.00Rp 15,261,100.00Rp
31 Cash Payment Journal CPJ 9,950,300.00Rp -Rp 5,310,800.00Rp31 Sales Journal SJ -Rp 6,015,000.00Rp 11,325,800.00Rp
31 Purchase Journal PJ -Rp -Rp 11,325,800.00Rp31 Memorial Journal MJ 5,500.00Rp -Rp 11,320,300.00Rp
31 Adjustment Journal AJ -Rp -Rp 11,320,300.00Rp31 Closing Journal CJ -Rp -Rp 11,320,300.00Rp
Account Number21170
Debet CreditDes 1 Opening Balance 281,250.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 281,250.00Rp
31 Cash Payment Journal CPJ 281,250.00Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp 3,000,000.00Rp 3,000,000.00Rp
31 Adjustment Journal AJ -Rp 2,846,200.00Rp 5,846,200.00Rp31 Closing Journal CJ -Rp -Rp 5,846,200.00Rp
Account :General Ledger
Wages & Salaries Payable
Date Description Ref. Debet Credit
Account :General Ledger
Insurance Liability
Date Description Ref. Debet CreditBalance
Account :General Ledger
Deviden Payable
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Electricity, Telp & Water Payable
Date Description Ref. Debet CreditBalance
Account : General LedgerIncome Tax Payable
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Value Added Tax-Vat-Out
Date Description Ref. Debet CreditBalance
Balance
8/20/2019 PT HIDRO GAS
18/32
Account Number
21999
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp
31 Memorial Journal MJ -Rp -Rp -Rp31 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ -Rp -Rp -Rp
Account Number
22100
Debet CreditDes 1 Opening Balance 152,741,537.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 152,741,537.00Rp
31 Cash Payment Journal CPJ 2,590,942.00Rp -Rp 150,150,595.00Rp31 Sales Journal SJ -Rp -Rp 150,150,595.00Rp
31 Purchase Journal PJ -Rp -Rp 150,150,595.00Rp31 Memorial Journal MJ -Rp -Rp 150,150,595.00Rp
31 Adjustment Journal AJ -Rp -Rp 150,150,595.00Rp
31 Closing Journal CJ -Rp -Rp 150,150,595.00Rp
Account Number
31100
Debet CreditDes 1 Opening Balance 500,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 500,000,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 500,000,000.00Rp31 Sales Journal SJ -Rp -Rp 500,000,000.00Rp
31 Purchase Journal PJ -Rp -Rp 500,000,000.00Rp31 Memorial Journal MJ -Rp -Rp 500,000,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 500,000,000.00Rp31 Closing Journal CJ -Rp -Rp 500,000,000.00Rp
Account Number
36000
Debet CreditDes 1 Opening Balance 662,857,417.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 662,857,417.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 662,857,417.00Rp31 Sales Journal SJ -Rp -Rp 662,857,417.00Rp
31 Purchase Journal PJ -Rp -Rp 662,857,417.00Rp31 Memorial Journal MJ -Rp -Rp 662,857,417.00Rp
31 Adjustment Journal AJ -Rp -Rp 662,857,417.00Rp31 Closing Journal CJ 30,000,000.00Rp 87,604,079.00Rp 720,461,496.00Rp
Account Number
37000
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ 30,000,000.00Rp -Rp 30,000,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 30,000,000.00Rp31 Closing Journal CJ -Rp 30,000,000.00Rp -Rp
Account Number38000
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp -Rp -Rp
31 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ 1,291,838,030.00Rp 1,291,838,030.00Rp -Rp
Account :General Ledger
Bank Loans
Date Description Ref. Debet Credit
Account :General Ledger
Other Current Liabilities
Date Description Ref. Debet CreditBalance
Account :General Ledger
Retained Earnings
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Common Stock
Date Description Ref. Debet CreditBalance
Account : General LedgerIncome Summary
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Devidend
Date Description Ref. Debet CreditBalance
Balance
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Account Number
39999
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp
31 Memorial Journal MJ -Rp -Rp -Rp31 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ -Rp -Rp -Rp
Account Number
41100
Debet CreditDes 1 Opening Balance 1,094,541,000.00Rp
31 Cash Receipt Journal CRJ -Rp 53,108,000.00Rp 1,147,649,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 1,147,649,000.00Rp31 Sales Journal SJ -Rp 60,150,000.00Rp 1,207,799,000.00Rp
31 Purchase Journal PJ -Rp -Rp 1,207,799,000.00Rp31 Memorial Journal MJ -Rp -Rp 1,207,799,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 1,207,799,000.00Rp
31 Closing Journal CJ 1,207,799,000.00Rp -Rp -Rp
Account Number
41110
Debet CreditDes 1 Opening Balance 11,181,200.00Rp
31 Cash Receipt Journal CRJ 3,315,084.00Rp -Rp 14,496,284.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 14,496,284.00Rp31 Sales Journal SJ -Rp -Rp 14,496,284.00Rp
31 Purchase Journal PJ -Rp -Rp 14,496,284.00Rp31 Memorial Journal MJ -Rp -Rp 14,496,284.00Rp
31 Adjustment Journal AJ -Rp -Rp 14,496,284.00Rp31 Closing Journal CJ -Rp 14,496,284.00Rp -Rp
Account Number
41120
Debet CreditDes 1 Opening Balance 15,744,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 15,744,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 15,744,000.00Rp31 Sales Journal SJ -Rp -Rp 15,744,000.00Rp
31 Purchase Journal PJ -Rp -Rp 15,744,000.00Rp31 Memorial Journal MJ 55,000.00Rp -Rp 15,799,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 15,799,000.00Rp31 Closing Journal CJ -Rp 15,799,000.00Rp -Rp
Account Number
42000
Debet CreditDes 1 Opening Balance 21,270,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 21,270,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 21,270,000.00Rp31 Sales Journal SJ -Rp -Rp 21,270,000.00Rp
31 Purchase Journal PJ -Rp -Rp 21,270,000.00Rp31 Memorial Journal MJ -Rp -Rp 21,270,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 21,270,000.00Rp31 Closing Journal CJ 21,270,000.00Rp -Rp -Rp
Account Number51000
Debet CreditDes 1 Opening Balance 656,724,600.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 656,724,600.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 656,724,600.00Rp31 Sales Journal SJ 53,817,500.00Rp -Rp 710,542,100.00Rp
31 Purchase Journal PJ -Rp -Rp 710,542,100.00Rp31 Memorial Journal MJ 49,513,000.00Rp 40,000.00Rp 760,015,100.00Rp
31 Adjustment Journal AJ -Rp -Rp 760,015,100.00Rp31 Closing Journal CJ -Rp 760,015,100.00Rp -Rp
Account :General Ledger
Sales of Merchendise
Date Description Ref. Debet Credit
Account :General Ledger
Historical Balancing
Date Description Ref. Debet CreditBalance
Account :General Ledger
Sales Return
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Sales Discount
Date Description Ref. Debet CreditBalance
Account : General LedgerCost of Goods Sold
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Service Income
Date Description Ref. Debet CreditBalance
Balance
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Account Number
52000
Debet CreditDes 1 Opening Balance 23,635,300.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 23,635,300.00Rp
31 Cash Payment Journal CPJ -Rp 3,194,730.00Rp 26,830,030.00Rp31 Sales Journal SJ -Rp -Rp 26,830,030.00Rp
31 Purchase Journal PJ -Rp -Rp 26,830,030.00Rp
31 Memorial Journal MJ -Rp -Rp 26,830,030.00Rp31 Adjustment Journal AJ -Rp -Rp 26,830,030.00Rp31 Closing Journal CJ 26,830,030.00Rp -Rp -Rp
Account Number
53000
Debet CreditDes 1 Opening Balance 17,905,900.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 17,905,900.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 17,905,900.00Rp31 Sales Journal SJ -Rp -Rp 17,905,900.00Rp
31 Purchase Journal PJ 2,060,000.00Rp -Rp 19,965,900.00Rp31 Memorial Journal MJ -Rp -Rp 19,965,900.00Rp
31 Adjustment Journal AJ -Rp -Rp 19,965,900.00Rp
31 Closing Journal CJ -Rp 19,965,900.00Rp -Rp
Account Number
61100
Debet CreditDes 1 Opening Balance 57,750,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 57,750,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 57,750,000.00Rp31 Sales Journal SJ -Rp -Rp 57,750,000.00Rp
31 Purchase Journal PJ -Rp -Rp 57,750,000.00Rp31 Memorial Journal MJ -Rp -Rp 57,750,000.00Rp
31 Adjustment Journal AJ 4,725,000.00Rp -Rp 62,475,000.00Rp31 Closing Journal CJ -Rp 62,475,000.00Rp -Rp
Account Number
61200
Debet CreditDes 1 Opening Balance 2,686,250.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 2,686,250.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 2,686,250.00Rp31 Sales Journal SJ -Rp -Rp 2,686,250.00Rp
31 Purchase Journal PJ -Rp -Rp 2,686,250.00Rp31 Memorial Journal MJ -Rp -Rp 2,686,250.00Rp
31 Adjustment Journal AJ 1,207,799.00Rp -Rp 3,894,049.00Rp31 Closing Journal CJ -Rp 3,894,049.00Rp -Rp
Account Number
61300
Debet CreditDes 1 Opening Balance 2,916,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 2,916,000.00Rp
31 Cash Payment Journal CPJ 500,000.00Rp -Rp 3,416,000.00Rp31 Sales Journal SJ -Rp -Rp 3,416,000.00Rp
31 Purchase Journal PJ -Rp -Rp 3,416,000.00Rp31 Memorial Journal MJ -Rp -Rp 3,416,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 3,416,000.00Rp31 Closing Journal CJ -Rp 3,416,000.00Rp -Rp
Account Number61400
Debet CreditDes 1 Opening Balance 17,050,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 17,050,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 17,050,000.00Rp31 Sales Journal SJ -Rp -Rp 17,050,000.00Rp
31 Purchase Journal PJ -Rp -Rp 17,050,000.00Rp31 Memorial Journal MJ -Rp -Rp 17,050,000.00Rp
31 Adjustment Journal AJ 1,550,000.00Rp -Rp 18,600,000.00Rp31 Closing Journal CJ -Rp 18,600,000.00Rp -Rp
Account :General Ledger
Freight In
Date Description Ref. Debet Credit
Account :General Ledger
Purchase Discount
Date Description Ref. Debet CreditBalance
Account :General Ledger
Uncollectible Accounts
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Wages & Salaries Expense
Date Description Ref. Debet CreditBalance
Account : General LedgerDepreciation Expense-Vehicle
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Advertising Expense
Date Description Ref. Debet CreditBalance
Balance
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Account Number
62100
Debet CreditDes 1 Opening Balance 136,125,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 136,125,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 136,125,000.00Rp31 Sales Journal SJ -Rp -Rp 136,125,000.00Rp
31 Purchase Journal PJ -Rp -Rp 136,125,000.00Rp
31 Memorial Journal MJ -Rp -Rp 136,125,000.00Rp31 Adjustment Journal AJ 11,137,000.00Rp -Rp 147,262,000.00Rp31 Closing Journal CJ -Rp 147,262,000.00Rp -Rp
Account Number
62200
Debet CreditDes 1 Opening Balance 19,800,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 19,800,000.00Rp
31 Cash Payment Journal CPJ 1,800,000.00Rp -Rp 21,600,000.00Rp31 Sales Journal SJ -Rp -Rp 21,600,000.00Rp
31 Purchase Journal PJ -Rp -Rp 21,600,000.00Rp31 Memorial Journal MJ -Rp -Rp 21,600,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 21,600,000.00Rp
31 Closing Journal CJ -Rp 21,600,000.00Rp -Rp
Account Number
62300
Debet CreditDes 1 Opening Balance 814,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 814,000.00Rp
31 Cash Payment Journal CPJ 1,250,000.00Rp -Rp 2,064,000.00Rp31 Sales Journal SJ -Rp -Rp 2,064,000.00Rp
31 Purchase Journal PJ -Rp -Rp 2,064,000.00Rp31 Memorial Journal MJ -Rp -Rp 2,064,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 2,064,000.00Rp31 Closing Journal CJ -Rp 2,064,000.00Rp -Rp
Account Number
62400
Debet CreditDes 1 Opening Balance 1,925,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 1,925,000.00Rp
31 Cash Payment Journal CPJ 225,000.00Rp -Rp 2,150,000.00Rp31 Sales Journal SJ -Rp -Rp 2,150,000.00Rp
31 Purchase Journal PJ -Rp -Rp 2,150,000.00Rp31 Memorial Journal MJ -Rp -Rp 2,150,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 2,150,000.00Rp31 Closing Journal CJ -Rp 2,150,000.00Rp -Rp
Account Number
62500
Debet CreditDes 1 Opening Balance 3,930,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 3,930,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 3,930,000.00Rp31 Sales Journal SJ -Rp -Rp 3,930,000.00Rp
31 Purchase Journal PJ -Rp -Rp 3,930,000.00Rp31 Memorial Journal MJ -Rp -Rp 3,930,000.00Rp
31 Adjustment Journal AJ 4,750,000.00Rp -Rp 8,680,000.00Rp31 Closing Journal CJ -Rp 8,680,000.00Rp -Rp
Account Number62600
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ 3,801,975.00Rp -Rp 3,801,975.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 3,801,975.00Rp31 Sales Journal SJ -Rp -Rp 3,801,975.00Rp
31 Purchase Journal PJ -Rp -Rp 3,801,975.00Rp31 Memorial Journal MJ -Rp -Rp 3,801,975.00Rp
31 Adjustment Journal AJ -Rp -Rp 3,801,975.00Rp31 Closing Journal CJ -Rp 3,801,975.00Rp -Rp
Account :General Ledger
ctricity, Water, and Telp Expense
Date Description Ref. Debet Credit
Account :General Ledger
Wages & Salaries Expense
Date Description Ref. Debet CreditBalance
Account :General Ledger
Newspaper & Tabloid Expense
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Maintanance Expense
Date Description Ref. Debet CreditBalance
Account : General LedgerIncome Tax Expense
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Supplies Expense
Date Description Ref. Debet CreditBalance
Balance
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Account Number
62700
Debet CreditDes 1 Opening Balance 44,000,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 44,000,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 44,000,000.00Rp31 Sales Journal SJ -Rp -Rp 44,000,000.00Rp
31 Purchase Journal PJ -Rp -Rp 44,000,000.00Rp
31 Memorial Journal MJ -Rp -Rp 44,000,000.00Rp31 Adjustment Journal AJ 4,000,000.00Rp -Rp 48,000,000.00Rp31 Closing Journal CJ -Rp 48,000,000.00Rp -Rp
Account Number
62800
Debet CreditDes 1 Opening Balance 50,600,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 50,600,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 50,600,000.00Rp31 Sales Journal SJ -Rp -Rp 50,600,000.00Rp
31 Purchase Journal PJ -Rp -Rp 50,600,000.00Rp31 Memorial Journal MJ -Rp -Rp 50,600,000.00Rp
31 Adjustment Journal AJ 4,600,000.00Rp -Rp 55,200,000.00Rp
31 Closing Journal CJ -Rp 55,200,000.00Rp -Rp
Account Number
62999
Debet CreditDes 1 Opening Balance 475,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 475,000.00Rp
31 Cash Payment Journal CPJ 575,000.00Rp -Rp 1,050,000.00Rp31 Sales Journal SJ -Rp -Rp 1,050,000.00Rp
31 Purchase Journal PJ -Rp -Rp 1,050,000.00Rp31 Memorial Journal MJ -Rp -Rp 1,050,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 1,050,000.00Rp31 Closing Journal CJ -Rp 1,050,000.00Rp -Rp
Account Number
81100
Debet CreditDes 1 Opening Balance 3,434,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 3,434,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 3,434,000.00Rp31 Sales Journal SJ -Rp -Rp 3,434,000.00Rp
31 Purchase Journal PJ -Rp -Rp 3,434,000.00Rp31 Memorial Journal MJ -Rp -Rp 3,434,000.00Rp
31 Adjustment Journal AJ -Rp 500,000.00Rp 3,934,000.00Rp31 Closing Journal CJ 3,934,000.00Rp -Rp -Rp
Account Number
81200
Debet CreditDes 1 Opening Balance 5,500,000.00Rp
31 Cash Receipt Journal CRJ -Rp 25,000,000.00Rp 30,500,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 30,500,000.00Rp31 Sales Journal SJ -Rp -Rp 30,500,000.00Rp
31 Purchase Journal PJ -Rp -Rp 30,500,000.00Rp31 Memorial Journal MJ -Rp -Rp 30,500,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 30,500,000.00Rp31 Closing Journal CJ 30,500,000.00Rp -Rp -Rp
Account Number81999
Debet CreditDes 1 Opening Balance -Rp
31 Cash Receipt Journal CRJ -Rp -Rp -Rp
31 Cash Payment Journal CPJ -Rp -Rp -Rp31 Sales Journal SJ -Rp -Rp -Rp
31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp 1,505,000.00Rp 1,505,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 1,505,000.00Rp31 Closing Journal CJ 1,505,000.00Rp -Rp -Rp
Account :General Ledger
Depreciation Exp-Equipment
Date Description Ref. Debet Credit
Account :General Ledger
Depreciation Exp-Building
Date Description Ref. Debet CreditBalance
Account :General Ledger
Interest Revenue
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Other General & Adm. Expense
Date Description Ref. Debet CreditBalance
Account : General LedgerOther Revenue
Date Description Ref. Debet Credit
Balance
Account :General Ledger
Devidend Revenue
Date Description Ref. Debet CreditBalance
Balance
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Account Number
91000
Debet CreditDes 1 Opening Balance 331,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 331,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 331,000.00Rp31 Sales Journal SJ -Rp -Rp 331,000.00Rp
31 Purchase Journal PJ -Rp -Rp 331,000.00Rp
31 Memorial Journal MJ -Rp -Rp 331,000.00Rp31 Adjustment Journal AJ 120,000.00Rp -Rp 451,000.00Rp31 Closing Journal CJ -Rp 451,000.00Rp -Rp
Account Number
91100
Debet CreditDes 1 Opening Balance 13,843,081.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 13,843,081.00Rp
31 Cash Payment Journal CPJ 1,145,562.00Rp -Rp 14,988,643.00Rp31 Sales Journal SJ -Rp -Rp 14,988,643.00Rp
31 Purchase Journal PJ -Rp -Rp 14,988,643.00Rp31 Memorial Journal MJ -Rp -Rp 14,988,643.00Rp
31 Adjustment Journal AJ -Rp -Rp 14,988,643.00Rp
31 Closing Journal CJ -Rp 14,988,643.00Rp -Rp
Account Number
91999
Debet CreditDes 1 Opening Balance 325,000.00Rp
31 Cash Receipt Journal CRJ -Rp -Rp 325,000.00Rp
31 Cash Payment Journal CPJ -Rp -Rp 325,000.00Rp31 Sales Journal SJ -Rp -Rp 325,000.00Rp
31 Purchase Journal PJ -Rp -Rp 325,000.00Rp31 Memorial Journal MJ -Rp -Rp 325,000.00Rp
31 Adjustment Journal AJ -Rp -Rp 325,000.00Rp31 Closing Journal CJ -Rp 325,000.00Rp -Rp
Account :General Ledger
Interest Expense
Date Description Ref. Debet Credit
Account :General Ledger
Bank Charge
Date Description Ref. Debet CreditBalance
Balance
Account :General Ledger
Other Expense
Date Description Ref. Debet CreditBalance
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PT HIDRO GAS
Debet Kredit
11101 Cash In Bank 70,594,908.00Rp
11102 Petty Cash 5,000,000.00Rp
11103 Marketable Securities 95,470,000.00Rp11201 Account Receivable 26,993,490.00Rp
11202 Allowance For Doubfult Debt 5,060,920.00Rp
11203 Other Receivable 2,500,000.00Rp
11310 Merchandise Inventory 108,929,500.00Rp
11320 Office Supplies 5,885,000.00Rp
11410 Value Added Tax-Vat-In 10,498,000.00Rp
11420 Prepaid Income Tax 31,119,200.00Rp
13100 Land 175,000,000.00Rp
13210 Building at Cost 960,000,000.00Rp
13220 Accum. Dep-Building 188,000,000.00Rp
13310 Office Eqipment at Cost 441,600,000.00Rp
13320 Accum. Dep-Office Equipment 202,400,000.00Rp
13410 Vehicle at Cost 93,000,000.00Rp
13420 Accum. Dep-Vehicle 66,650,000.00Rp21110 Account Payable 118,541,500.00Rp
21120 Insurance Liability 2,415,488.00Rp
21130 Wages & Salaries Payable -Rp
21140 Electricity, Telp & Water Payable -Rp
21150 Deviden Payable 27,000,000.00Rp
21160 Value Added Tax-Vat-Out 11,320,300.00Rp
21170 Income Tax Payable 3,000,000.00Rp
21999 Other Current Liabilities -Rp
22100 Bank Loans 150,150,595.00Rp
31100 Common Stock 500,000,000.00Rp
36000 Retained Earnings 662,857,417.00Rp
37000 Devidend 30,000,000.00Rp
38000 Income Summary -Rp
39999 Historical Balancing -Rp
41100 Sales of Merchendise 1,207,799,000.00Rp
41110 Sales Discount 14,496,284.00Rp
41120 Sales Return 15,799,000.00Rp
42000 Service Income 21,270,000.00Rp
51000 Cost of Goods Sold 760,015,100.00Rp
52000 Purchase Discount 26,830,030.00Rp
53000 Freight In 19,965,900.00Rp
61100 Wages & Salaries Expense 57,750,000.00Rp
61200 Uncollectible Accounts 2,686,250.00Rp
61300 Advertising Expense 3,416,000.00Rp
61400 Depreciation Expense-Vehicle 17,050,000.00Rp
62100 Wages & Salaries Expense 136,125,000.00Rp
62200 Electricity, Water, and Telp Expense 21,600,000.00Rp
62300 Maintanance Expense 2,064,000.00Rp
62400 Newspaper & Tabloid Expense 2,150,000.00Rp
62500 Supplies Expense 3,930,000.00Rp
62600 Income Tax Expense 3,801,975.00Rp
62700 Depreciation Exp-Building 44,000,000.00Rp
62800 Depreciation Exp-Equipment 50,600,000.00Rp
62999 Other General & Adm. Expense 1,050,000.00Rp
81100 Interest Revenue 3,434,000.00Rp
81200 Devidend Revenue 30,500,000.00Rp
81999 Other Revenue 1,505,000.00Rp
91000 Bank Charge 331,000.00Rp
91100 Interest Expense 14,988,643.00Rp
91999 Other Expense 325,000.00Rp
3,228,734,250.00Rp 3,228,734,250.00Rp
TRIAL BALANCE
As of November 30, 2011
NO ACCOUNTNOVEMBER, 30 2010
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DateDoc.
No.Ref. Debet Credit
12/31/2011 Supplies Expense 62500 4,750,000.00Rp
Office Supplies 11320 4,750,000.00Rp
Cash In Bank 11101 500,000.00RpInterest Revenue 81100 500,000.00Rp
Bank Charge 91000 120,000.00Rp
Cash In Bank 11101 120,000.00Rp
12/31/2011 Uncollectible Accounts 61200 1,207,799.00Rp
Allowance For Doubfult Debt 11202 1,207,799.00Rp
Prepaid Income Tax 11420 2,593,200.00Rp
Income Tax Payable 21170 2,593,200.00Rp
12/31/2011 Depreciation Exp-Building 62700 4,000,000.00Rp
Accum. Dep-Building 13220 4,000,000.00Rp
Depreciation Expense-Vehicle 61400 1,550,000.00Rp
Accum. Dep-Vehicle 13420 1,550,000.00RpDepreciation Exp-Equipment 62800 4,600,000.00Rp
Accum. Dep-Office Equipment 13320 4,600,000.00Rp
12/31/2011 Wages & Salaries Expense 61100 4,725,000.00Rp
Wages & Salaries Expense 62100 11,137,000.00Rp
Income Tax Payable 21170 253,000.00Rp
Wages & Salaries Payable 21130 15,609,000.00Rp
35,182,999.00Rp 35,182,999.00Rp
Acc. No. Debet Credit
11101 500,000.00Rp 120,000.00Rp
11202 1,207,799.00Rp
11320 4,750,000.00Rp
11420 2,593,200.00Rp
13220 4,000,000.00Rp
13320 4,600,000.00Rp
13420 1,550,000.00Rp
21130 15,609,000.00Rp
21170 2,846,200.00Rp
61100 4,725,000.00Rp
61200 1,207,799.00Rp
61400 1,550,000.00Rp
62100 11,137,000.00Rp62500 4,750,000.00Rp
62700 4,000,000.00Rp
62800 4,600,000.00Rp
81100 500,000.00Rp
91000 120,000.00Rp
35,182,999.00Rp 35,182,999.00Rp
PT HIDRO GAS
ADJUSTMENT JURNAL
Desember 2011
RECAPITULATION
Description
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Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
11101 Cash In Bank 70,594,908Rp 500,000Rp 120,000Rp 70,974,908Rp 70,974,908Rp11102 Petty Cash 5,000,000Rp 5,000,000Rp 5,000,000Rp
11103 Marketable Securities 95,470,000Rp 95,470,000Rp 95,470,000Rp11201 Account Receivable 26,993,490Rp 26,993,490Rp 26,993,490Rp11202 Allowance For Doubfult Debt 5,060,920Rp 1,207,799Rp 6,268,719Rp 6,268,719Rp
11203 Other Receivable 2,500,000Rp 2,500,000Rp 2,500,000Rp11310 Merchandise Inventory 108,929,500Rp 108,929,500Rp 108,929,500Rp
11320 Office Supplies 5,885,000Rp 4,750,000Rp 1,135,000Rp 1,135,000Rp11410 Value Added Tax-Vat-In 10,498,000Rp 10,498,000Rp 10,498,000Rp
11420 Prepaid Income Tax 31,119,200Rp 2,593,200Rp 33,712,400Rp 33,712,400Rp13100 Land 175,000,000Rp 175,000,000Rp 175,000,000Rp
13210 Building at Cost 960,000,000Rp 960,000,000Rp 960,000,000Rp
13220 Accum. Dep-Building 188,000,000Rp 4,000,000Rp 192,000,000Rp 192,000,000Rp
13310 Office Eqipment at Cost 441,600,000Rp 441,600,000Rp 441,600,000Rp
13320 Accum. Dep-Office Equipment 202,400,000Rp 4,600,000Rp 207,000,000Rp 207,000,000Rp13410 Vehicle at Cost 93,000,000Rp 93,000,000Rp 93,000,000Rp
13420 Accum. Dep-Vehicle 66,650,000Rp 1,550,000Rp 68,200,000Rp 68,200,000Rp21110 Account Payable 118,541,500Rp 118,541,500Rp 118,541,500Rp
21120 Insurance Liability 2,415,488Rp 2,415,488Rp 2,415,488Rp21130 Wages & Salaries Payable -Rp 15,609,000Rp 15,609,000Rp 15,609,000Rp
21140 Electricity, Telp & Water Payable -Rp -Rp -Rp
21150 Deviden Payable 27,000,000Rp 27,000,000Rp 27,000,000Rp21160 Value Added Tax-Vat-Out 11,320,300Rp 11,320,300Rp 11,320,300Rp
21170 Income Tax Payable 3,000,000Rp 2,846,200Rp 5,846,200Rp 5,846,200Rp21999 Other Current Liabilities -Rp -Rp -Rp
22100 Bank Loans 150,150,595Rp 150,150,595Rp 150,150,595Rp31100 Common Stock 500,000,000Rp 500,000,000Rp 500,000,000Rp
36000 Retained Earnings 662,857,417Rp 662,857,417Rp 662,857,417Rp37000 Devidend 30,000,000Rp 30,000,000Rp 30,000,000Rp38000 Income Summary -Rp -Rp -Rp
39999 Historical Balancing -Rp -Rp -Rp41100 Sales of Merchendise 1,207,799,000Rp 1,207,799,000Rp 1,207,799,000Rp
41110 Sales Discount 14,496,284Rp 14,496,284Rp 14,496,284Rp41120 Sales Return 15,799,000Rp 15,799,000Rp 15,799,000Rp
42000 Service Income 21,270,000Rp 21,270,000Rp 21,270,000Rp51000 Cost of Goods Sold 760,015,100Rp 760,015,100Rp 760,015,100Rp
52000 Purchase Discount 26,830,030Rp 26,830,030Rp 26,830,030Rp53000 Freight In 19,965,900Rp 19,965,900Rp 19,965,900Rp
61100 Wages & Salaries Expense 57,750,000Rp 4,725,000Rp 62,475,000Rp 62,475,000Rp
61200 Uncollectible Accounts 2,686,250Rp 1,207,799Rp 3,894,049Rp 3,894,049Rp61300 Advertising Expense 3,416,000Rp 3,416,000Rp 3,416,000Rp
61400 Depreciation Expense-Vehicle 17,050,000Rp 1,550,000Rp 18,600,000Rp 18,600,000Rp62100 Wages & Salaries Expense 136,125,000Rp 11,137,000Rp 147,262,000Rp 147,262,000Rp
62200 Electricity, Water, and Telp Expense 21,600,000Rp 21,600,000Rp 21,600,000Rp62300 Maintanance Expense 2,064,000Rp 2,064,000Rp 2,064,000Rp
62400 Newspaper & Tabloid Expense 2,150,000Rp 2,150,000Rp 2,150,000Rp
62500 Supplies Expense 3,930,000Rp 4,750,000Rp 8,680,000Rp 8,680,000Rp62600 Income Tax Expense 3,801,975Rp 3,801,975Rp 3,801,975Rp
62700 Depreciation Exp-Building 44,000,000Rp 4,000,000Rp 48,000,000Rp 48,000,000Rp62800 Depreciation Exp-Equipment 50,600,000Rp 4,600,000Rp 55,200,000Rp 55,200,000Rp
62999 Other General & Adm. Expense 1,050,000Rp 1,050,000Rp 1,050,000Rp81100 Interest Revenue 3,434,000Rp 500,000Rp 3,934,000Rp 3,934,000Rp
81200 Devidend Revenue 30,500,000Rp 30,500,000Rp 30,500,000Rp81999 Other Revenue 1,505,000Rp 1,505,000Rp 1,505,000Rp
91000 Bank Charge 331,000Rp 120,000Rp 451,000Rp 451,000Rp91100 Interest Expense 14,988,643Rp 14,988,643Rp 14,988,643Rp
91999 Other Expense 325,000Rp 325,000Rp 325,000Rp
3,228,734,250Rp 3,228,734,250Rp 35,182,999Rp 35,182,999Rp 3,259,047,249Rp 3,259,047,249Rp 1,204,233,951Rp 1,291,838,030Rp 2,054,813,298Rp 1,967,209,219Rp
87,604,079Rp 87,604,079Rp
1,291,838,030Rp 1,291,838,030Rp 2,054,813,298Rp 2,054,813,298Rp
Adjustment Adjusted Trial Balance Profit and Loss Balance Sheet
PT HIDRO GASWORK SHEETDesember 2011
NO ACCOUNTTRIAL BALANCE
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Sales :
Sales of Merchendise 1,207,799,000Rp
Sales Discount (14,496,284)RpSales Return (15,799,000)Rp
Service Income 21,270,000Rp
Net Sales 1,198,773,716Rp
Cosf Of Sales :
Cost of Goods Sold (760,015,100)Rp
Purchase Discount 26,830,030Rp
Freight In (19,965,900)Rp
Net Cost Of Sales (753,150,970)Rp
Gross Profit 445,622,746Rp
Expense :
Sales Expense
Wages & Salaries Expense (62,475,000)Rp
Uncollectible Accounts (3,894,049)Rp
Advertising Expense (3,416,000)Rp
Depreciation Expense-Vehicle (18,600,000)Rp
General and Adm. Expense
Wages & Salaries Expense (147,262,000)Rp
Electricity, Water, and Telp Expense (21,600,000)Rp
Maintanance Expense (2,064,000)RpNewspaper & Tabloid Expense (2,150,000)Rp
Supplies Expense (8,680,000)Rp
Income Tax Expense (3,801,975)Rp
Depreciation Exp-Building (48,000,000)Rp
Depreciation Exp-Equipment (55,200,000)Rp
Other General & Adm. Expense (1,050,000)Rp
Total Expense (378,193,024)Rp
Other Income :
Interest Revenue 3,934,000Rp
Devidend Revenue 30,500,000Rp
Other Revenue 1,505,000Rp
35,939,000Rp
Other Expense :
Bank Charge (451,000)Rp
Interest Expense (14,988,643)Rp
Other Expense (325,000)Rp
(15,764,643)Rp
Net Income 87,604,079Rp
PT HIDRO GAS
PROFIT AND LOSS STATEMENT
Desember 2011
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Retained Earning Nov. 1, 2011 662,857,417Rp
Add :Net Income 87,604,079RpDividend (30,000,000)Rp
57,604,079Rp
Retained Earnings Des. 31, 2011 720,461,496Rp
PT HIDRO GASEQUITY STATEMENT
Desember 2011
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ASSETS LIABILITIES & EQUITIESCurrent Assets: Current LiabilitiesCash In Bank 70,974,908.00Rp Account Payable 118,541,500.00Rp
Petty Cash 5,000,000.00Rp Insurance Liability 2,415,488.00RpMarketable Securities 95,470,000.00Rp Wages & Salaries Payable 15,609,000.00Rp
Account Receivable 26,993,490.00Rp Deviden Payable 27,000,000.00Rp Allowance For Doubfult Debt (6,268,719.00)Rp Value Added Tax-Vat-Out 11,320,300.00Rp
Other Receivable 2,500,000.00Rp Income Tax Payable 5,846,200.00RpMerchandise Inventory 108,929,500.00Rp Total Current Liabilities 180,732,488.00Rp
Office Supplies 1,135,000.00Rp Value Added Tax-Vat-In 10,498,000.00Rp Long Term Liabilities
Prepaid Income Tax 33,712,400.00Rp Bank Loans 150,150,595.00RpTotal Current Asset 348,944,579.00Rp Total Long Term Liabilities 150,150,595.00Rp
Fixed Assets EquityLand 175,000,000.00Rp Common Stock 500,000,000.00Rp
Building at Cost 960,000,000.00Rp Retained Earnings 720,461,496.00Rp Accum. Dep-Building (192,000,000.00)Rp Total Equity 1,220,461,496.00Rp
Office Eqipment at Cost 441,600,000.00Rp Accum. Dep-Office Equipment (207,000,000.00)Rp
Vehicle at Cost 93,000,000.00Rp Accum. Dep-Vehicle (68,200,000.00)Rp
Total Fixed Assets 1,202,400,000.00Rp
TOTAL ASSETS 1,551,344,579.00Rp TOTAL LIABLITIES & EQUITIES 1,551,344,579.00Rp
PT HIDRO GAS
BALANCE SHEETDesember 2011
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Arus Kas Dari Aktivitas OperasiKas yang diterima dari pelanggan 220,964,132.00Rp
Kas yang dibayar untuk barang dagangan dan karyawan (173,885,520.00)RpOther Receivable 1,500,000.00Rp
Interest Expense (1,145,562.00)RpElectricity, Telp & Water Payable (1,800,000.00)RpIncome Tax Payable (281,250.00)Rp
Hutang Pajak (6,573,300.00)RpBank Service Charge (120,000.00)RpInterest Revenue 500,000.00Rp
Petty Cash (3,300,000.00)Rp Arus Kas Bersih Dari Aktivitas Operasi 35,858,500.00Rp
Arus Kas Dari Aktivitas InvestasiPembelian Saham (100,940,000.00)Rp
Penjualan Saham 51,923,025.00RpPendapatan Deviden 21,250,000.00Rp Arus Kas Bersih Dari Aktivitas Investasi (27,766,975.00)Rp
Arus Kas Dari Aktivitas PendanaanBank Permata Loans (2,590,942.00)Rp
Arus Kas Bersih Dari Aktivitas Pendanaan (2,590,942.00)RpKenaikan Kas Bersih Pada Setara Kas 5,500,583.00RpKas dan Setara Kas Pada Awal Periode 70,474,325.00Rp
Kas dan Setara Kas Pada Akhir Periode 75,974,908.00Rp
PT HIDRO GASSTATEMENT OF CASHFLOW
Desember 2011
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31 Sales of Merchendise 41100 1,207,799,000.00Rp
Service Income 42000 21,270,000.00Rp
Purchase Discount 52000 26,830,030.00Rp
Interest Revenue 81100 3,934,000.00RpDevidend Revenue 81200 30,500,000.00Rp
Other Revenue 81999 1,505,000.00Rp
Income Summary 38000 1,291,838,030.00Rp
31 Income Summary 38000 1,204,233,951.00Rp
Sales Discount 41110 14,496,284.00Rp
Sales Return 41120 15,799,000.00Rp
Cost of Goods Sold 51000 760,015,100.00Rp
Freight In 53000 19,965,900.00Rp
Wages & Salaries Expense 61100 62,475,000.00Rp
Uncollectible Accounts 61200 3,894,049.00Rp Advertising Expense 61300 3,416,000.00Rp
Depreciation Expense-Vehicle 61400 18,600,000.00Rp
Wages & Salaries Expense 62100 147,262,000.00RpElectricity, Water, and Telp Expense 62200 21,600,000.00Rp
Maintanance Expense 62300 2,064,000.00Rp
Newspaper & Tabloid Expense 62400 2,150,000.00Rp
Supplies Expense 62500 8,680,000.00Rp
Income Tax Expense 62600 3,801,975.00Rp
Depreciation Exp-Building 62700 48,000,000.00Rp
Depreciation Exp-Equipment 62800 55,200,000.00Rp
Other General & Adm. Expense 62999 1,050,000.00Rp
Bank Charge 91000 451,000.00Rp
Interest Expense 91100 14,988,643.00Rp
Other Expense 91999 325,000.00Rp
31 Retained Earnings 36000 30,000,000.00Rp
Dividend 37000 30,000,000.00Rp
31 Income Summary 38000 87,604,079.00RpRetained Earnings 36000 87,604,079.00Rp
2,613,676,060.00Rp 2,613,676,060.00Rp
Acc. No. Debet Credit
36000 30,000,000.00Rp 87,604,079.00Rp
37000 30,000,000.00Rp
38000 1,291,838,030.00Rp 1,291,838,030.00Rp
41100 1,207,799,000.00Rp
41110 14,496,284.00Rp
41120 15,799,000.00Rp
42000 21,270,000.00Rp51000 760,015,100.00Rp
52000 26,830,030.00Rp
53000 19,965,900.00Rp
61100 62,475,000.00Rp
61200 3,894,049.00Rp
61300 3,416,000.00Rp
61400 18,600,000.00Rp
62100 147,262,000.00Rp
62200 21,600,000.00Rp
62300 2,064,000.00Rp
62400 2,150,000.00Rp
62500 8,680,000.00Rp
62600 3,801,975.00Rp
62700 48,000,000.00Rp
62800 55,200,000.00Rp62999 1,050,000.00Rp
81100 3,934,000.00Rp
81200 30,500,000.00Rp
81999 1,505,000.00Rp
91000 451,000.00Rp
91100 14,988,643.00Rp
91999 325,000.00Rp2,613,676,060.00Rp 2,613,676,060.00Rp
RECAPITULATION
PT HIDRO GAS
CLOSING JOURNAL
Desember 2011
DATEDOC.
NO.REF. DEBET CREDITDESCRIPTION
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11101 Cash In Bank 70,974,908.00Rp
11102 Petty Cash 5,000,000.00Rp11103 Marketable Securities 95,470,000.00Rp
11201 Account Receivable 26,993,490.00Rp
11202 Allowance For Doubfult Debt 6,268,719.00Rp
11203 Other Receivable 2,500,000.00Rp
11310 Merchandise Inventory 108,929,500.00Rp
11320 Office Supplies 1,135,000.00Rp
11410 Value Added Tax-Vat-In 10,498,000.00Rp
11420 Prepaid Income Tax 33,712,400.00Rp
13100 Land 175,000,000.00Rp
13210 Building at Cost 960,000,000.00Rp
13220 Accum. Dep-Building 192,000,000.00Rp
13310 Office Eqipment at Cost 441,600,000.00Rp
13320 Accum. Dep-Office Equipment 207,000,000.00Rp13410 Vehicle at Cost 93,000,000.00Rp
13420 Accum. Dep-Vehicle 68,200,000.00Rp
21110 Account Payable 118,541,500.00Rp
21120 Insurance Liability 2,415,488.00Rp
21130 Wages & Salaries Payable 15,609,000.00Rp
21140 Electricity, Telp & Water Payable -Rp
21150 Deviden Payable 27,000,000.00Rp
21160 Value Added Tax-Vat-Out 11,320,300.00Rp
21170 Income Tax Payable 5,846,200.00Rp
21999 Other Current Liabilities -Rp
22100 Bank Loans 150,150,595.00Rp
31100 Common Stock 500,000,000.00Rp36000 Retained Earnings 720,461,496.00Rp
37000 Devidend -Rp
38000 Income Summary -Rp
39999 Historical Balancing -Rp
41100 Sales of Merchendise -Rp
41110 Sales Discount -Rp
41120 Sales Return -Rp
42000 Service Income -Rp
51000 Cost of Goods Sold -Rp
52000 Purchase Discount -Rp
53000 Freight In -Rp
61100 Wages & Salaries Expense -Rp
61200 Uncollectible Accounts -Rp61300 Advertising Expense -Rp
61400 Depreciation Expense-Vehicle -Rp
62100 Wages & Salaries Expense -Rp
62200 Electricity, Water, and Telp Expense -Rp
62300 Maintanance Expense -Rp
62400 Newspaper & Tabloid Expense -Rp
62500 Supplies Expense -Rp
62600 Income Tax Expense -Rp
62700 Depreciation Exp-Building -Rp
62800 Depreciation Exp-Equipment -Rp
62999 Other General & Adm. Expense -Rp
81100 Interest Revenue -Rp81200 Devidend Revenue -Rp
81999 Other Revenue -Rp
91000 Bank Charge -Rp
91100 Interest Expense -Rp
91999 Other Expense -Rp
2,024,813,298.00Rp 2,024,813,298.00Rp
PT HIDRO GAS
POST CLOSING TRIAL BALANCE
Desember 2011
ACCOUN
T NO. ACCOUNT NAME DEBET CREDIT