PT.

GITA SAILENDRA
TRIAL BALANCE
NOVEMBER, 30 2016
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1-110 Cash in Bank- Bank BNI 620.045.814 1
1-120 Petty Cash 8.125.000 2
1-130 Accounts Receivable 1.001.110.000 3
1-140 Allowance of Doubtful Debt 96.240.400 4
1-150 Merchandise Inventory 563.040.000 5
1-160 Office Supplies 9.642.500 6
1-170 Prepaid Insurance 3.120.000 7
1-180 Prepaid Rent 6.500.000 8
1-190 VAT (Value Added Tax) Receivable - 9
1-191 VAT (Value Added Tax) In 78.904.000 10
1-192 Prepaid Income Tax Article 25 108.631.600 11
1-210 Investment 986.425.000 12
1-310 Land 1.500.000.000 13
1-320 Buildings 750.000.000 14
1-321 Acc. Depreciation Buildings 137.500.000 15
1-330 Vehicle 279.000.000 16
1-331 Acc. Depreciation Vehicle 104.625.000 17
1-340 Equipment 154.200.000 18
1-341 Acc. Depreciation - Equipment 30.840.000 19
2-110 Accounts Payable 867.944.000 22
2-120 Accrued Expense 40.200.000 23
2-130 VAT (Value Added Tax) Payable 12.106.000 24
2-131 VAT (Value Added Tax) Out 91.010.000 25
2-132 Income Tax Article 21 Payable 1.849.000 26
2-133 Income Tax Article 23 Payable - 27
2-134 Income Tax Article 25/29 Payable 9.875.600 28
2-135 Dividend Payable - 29
2-210 Bank Jateng, Loan 256.840.000 30
3-110 Stock Capital 1.830.000.000 31
3-120 Dividend - 32
3-130 Retained Earnings 1.416.065.642 33
3-140 Income Summary - 34
4-110 Sales 11.245.860.000 35
4-120 Sales Discount 179.933.760 36
4-130 Sales Return and Allowance 263.200.000 37
5-110 Cost of Merchandise Sold 8.679.240.000 38
6-110 Utilities Expense 35.420.000 39
6-120 Office Supplies Expense 249.874.000 40
6-131 Doubtful Debts Expense - 41
6-140 Spoilage Expense 23.920.000 42
6-151 Depreciation Expense 66.343.750 43
6-160 Insurance Expense 34.320.000 44
6-170 Rent Expense 71.500.000 45
6-180 Wages and Salaries 406.780.000 46
6-190 Advertising Expense 15.720.000 47
6-200 Others Operating Expense 26.540.750 48
8-110 Interest Income 11.375.260 49
8-140 Freights Collected - 50
8-150 Late Fees Collected - 51
8-160 Dividend Income - 52
8-170 Gain (loss) on Sale of Fixed Assets - 53
9-110 Interest Expenses 19.873.688 54
9-120 Bank Service Charges 2.164.800 55
9-140 Income Tax Article 4(2) Expense 8.756.240 56
9-145 Income Tax Expense - 57
9-150 Late Fees Expense - 58
TOTAL 16.152.330.902 16.152.330.902 59

1
 PT. GITA SAILENDRA
PURCHASES JOURNAL
December 2016
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 2 FRU 02/12 PT. MEGA AIRA 440.352.000 44.035.200 484.387.200 1
2 16 FPS 16/12 PT. PUSPA SAKURA 476.784.000 47.678.400 524.462.400 2
3 22 FAR 22/12 PT. ANGKASA RAYA 433.576.000 43.357.600 476.933.600 3
4 30 FMA 30/12 PT. MEGA AIRA 562.496.000 56.249.600 618.745.600 4
5 5
6 TOTAL 1.913.208.000 191.320.800 2.104.528.800 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 1.913.208.000 2-110 2.104.528.800
1-191 191.320.800
Total 2.104.528.800 Total 2.104.528.800

2
 PT. GITA SAILENDRA
SALES JOURNAL
December 2016
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Merchandise Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 2 F-GS-02/12 CV. KARYA ABADI 572.660.000 416.480.000 520.600.000 52.060.000 416.480.000 1
2 12 F-GS-12/12 CV. SENA DINAMIKA 636.944.000 445.568.000 579.040.000 57.904.000 445.568.000 2
3 21 F-GS-21/12 CV. PURNA WAHANA 575.113.000 418.264.000 522.830.000 52.283.000 418.264.000 3
4 28 F-GS-28/12 CV. KARYA ABADI 613.030.000 490.424.000 557.300.000 55.730.000 490.424.000 4
5 5
6 TOTAL 2.397.747.000 1.770.736.000 2.179.770.000 217.977.000 1.770.736.000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-130 2.397.747.000 1-150 1.770.736.000
5-110 1.770.736.000 2-131 217.977.000
4-110 2.179.770.000

TOTAL 4.168.483.000 TOTAL 4.168.483.000

3
 PT. GITA SAILENDRA
CASH RECEIPTS JOURNAL
December 2016
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank Acc.
Amount Receivable Acc. No Amount
No
1 DEC 4 BKM 12/01 CV KARYA ABADI 289.520.000 289.520.000 1
2 10 BKM 12/02 CV. PURNA WAHANA 347.820.000 347.820.000 2
3 10 BKM 12/03 PT. KIRANA ARTA 40.780.000 8-160 40.780.000 3
4 18 BKM 12/03 CV. SENA DINAMIKA 363.770.000 363.770.000 4
5 28 BKM 12/04 CV. PURNAWAHANA 200.000.000 200.000.000 5
6 6
7 TOTAL 1.241.890.000 - 1.201.110.000 40.780.000 7

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount

Posted by : ............ ..................... 1-110 1.241.890.000 1-130 1.201.110.000

8-160 40.780.000

TOTAL 1.241.890.000 TOTAL 1.241.890.000

4
 PT. GITA SAILENDRA
CASH PAYMENTS JOURNAL
December 2016
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12/01 Pembayaran Gaji 2-120 36.980.000 36.980.000
2 4 BKK 12/02 Sewa Peralatan 1-180 76.800.000 76.800.000
3 7 BKK 12/03 PT. Angkasa Raya 272.360.000 266.912.800 5-110 5.447.200
4 9 BKK 12/04 Bank Persepsi 2-130 12.106.000 23.830.600
5 2-132 1.849.000
6 2-134 9.875.600
7 11 BKK 12/05 PT. PUSPA SAKURA 274.032.000 274.032.000
8 15 BKK 12-06 PT. SOLO MOTOR 1-330 18.250.000 18.250.000
9 18 BKK 12/07 MEGA AIRA 321.552.000 321.552.000
10 21 BKK 12/08 BANK JATIM 2-210 11.875.400 13.855.208
11 9-110 1.979.808
12
13
14 TOTAL 867.944.000 169.715.808 1.032.212.608

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-180 76.800.000 1-110 1.032.212.608
1-330 18.250.000 5-110 5.447.200
2-110 867.944.000
2-120 36.980.000
2-130 12.106.000
2-132 1.849.000
2-134 9.875.600
2-210 11.875.400
9-110 1.979.808
TOTAL 1.037.659.808 TOTAL 1.037.659.808

5
 PT. GITA SAILENDRA
PETTY CASH JOURNAL
December 2016
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.

1 DEC 1 VKK 12/01 Konsumsi Rapat Others Operating Expense 6-200 475.000 475.000 1
2 4 VKK 12/02 Beban Iklan Advertising expense 6-190 750.000 750.000 2
3 8 VKK 12/03 Biaya Utilitas Accrued expense 2-120 3.220.000 3.220.000 3
4 9 VKK 12/04 CV. Melati Others Operating Expense 6-200 725.000 725.000 4
5 14 VKK 12/05 Karang Taruna Office Supplies 1-160 500.000 500.000 5
6 17 VKK 12/06 RM Moro Seneng Others Operating Expense 6-200 256.800 256.800 6
7 21 VKK 12/07 Iuran Keamanan Others Operating Expense 6-200 250.000 250.000 7
8 21 VKK 12/07 Perjalanan Dinas Others Operating Expense 6-200 1.250.000 1.250.000 8
9 21 VKK 12/08 CV Prima Abadi Others Operating Expense 6-200 198.500 198.500 9
10 21 VKK 12/08 Konsumsi Others Operating Expense 6-200 256.000 256.000 10
11 11
12 TOTAL 7.881.300 7.881.300 12

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 1-160 500.000 1-120 7.881.300
2-120 3.220.000
6-190 750.000
6-200 3.411.300
TOTAL 7.881.300 TOTAL 7.881.300

6
 PT. GITA SAILENDRA
GENERAL JOURNAL
December 2016
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 3 NK-GS-12-1 Sales Return and Allowance 37.600.000 1

2 VAT (Value Added Tax) Out 3.760.000 2

3 Accounts Receivable 41.360.000 3

4 (Retur penjualan ke CV KARYA ABADI) 4

5 Mechandise Inventory 30.080.000 5

6 Cost of Merchandise Sold 30.080.000 6

7 7

8 17 NK-PS-17-12 Accounts Payable 28.943.200 8

9 Vat (Value Added Tax) In 2.631.200 9

10 Mechandise Inventory 26.312.000 10

11 (Retur pembelian ke PT. PUSPA SAKURA) 11

12 12

13 23 M-12/01 Cash In Bank 6.300.000 13

14 Dividend Income 6.300.000 14

15 (Koreksi kesalahan) 15

16 16

17 22 M 12/02 Dividend 305.000.000 17

18 Dividend Payable 305.000.000 18

19 (Utang dividend 61.000 lbr @ 5.000) 19

20 20

21 29 M 12/03 Depreciation expense 2.906.250 21

22 Acc.Depreciation - Vihacle 2.906.250 22

23 (Penyusutan bulan Des 2015) 23

24 24

25 Cash in Bank 150.000.000 25

26 Acc.Depreciation - Vihacle 107.531.250 26

27 Gain(Loss) On Sales of Fixed Asset 21.468.750 27

28 Vihacle 279.000.000 28

29 29

30 30

31 31

32 32

TOTAL 693.589.450 693.589.450

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-110 156.300.000 1-130 41.360.000 Posted by : ............ .....................
1-150 30.080.000 1-150 26.312.000
1-331 107.531.250 1-191 2.631.200
2-110 28.943.200 1-330 279.000.000
2-131 3.760.000 1-331 2.906.250
3-120 305.000.000 2-135 305.000.000
4-130 37.600.000 8-160 6.300.000
6-150 2.906.250 5-110 30.080.000
8-170 21.468.750

TOTAL 693.589.450 TOTAL 693.589.450

7
 PT. GITA SAILENDRA
INVENTORY CARD
December 2016
(in Rp.)
No : GS-A48SCY
Product : Sharp 5 PK
Location : store basement

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 15 16.960.000 254.400.000 1
2 2 12 16.960.000 203.520.000 3 16.960.000 50.880.000 2
3 3 -1 16.960.000 (16.960.000) 4 16.960.000 67.840.000 3
4 5 10 18.656.000 186.560.000 4 16.960.000 67.840.000 4
5 10 18.656.000 186.560.000 5
6 12 4 16.960.000 67.840.000 - 6
7 8 18.656.000 149.248.000 2 18.656.000 37.312.000 7
8 16 13 18.656.000 242.528.000 15 18.656.000 279.840.000 8
9 21 11 18.656.000 205.216.000 4 18.656.000 74.624.000 9
10 22 9 18.656.000 167.904.000 13 18.656.000 242.528.000 10
11 28 10 18.656.000 186.560.000 3 18.656.000 55.968.000 11
12 30 14 18.656.000 261.184.000 17 18.656.000 317.152.000 12
13 13
14 14

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

8
 PT. GITA SAILENDRA
INVENTORY CARD
December 2016
(in Rp.)
No : GS-A36SCY
Product : Sharp 3 PK
Location : store basement

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 12 13.120.000 157.440.000 1
2 2 8 13.120.000 104.960.000 4 13.120.000 52.480.000 2
3 -1 13.120.000 (13.120.000) 5 13.120.000 65.600.000 3
4 5 11 14.432.000 158.752.000 5 13.120.000 65.600.000 4
5 11 14.432.000 158.752.000 5
6 12 5 13.120.000 65.600.000 - 6
7 5 14.432.000 72.160.000 6 14.432.000 86.592.000 7
8 16 8 14.432.000 115.456.000 14 14.432.000 202.048.000 8
9 17 -1 14.432.000 (14.432.000) 13 14.432.000 187.616.000 9
10 21 9 14.432.000 129.888.000 4 14.432.000 57.728.000 10
11 22 11 14.432.000 158.752.000 15 14.432.000 216.480.000 11
12 28 12 14.432.000 173.184.000 3 14.432.000 43.296.000 12
13 30 11 14.432.000 158.752.000 14 14.432.000 202.048.000 13
14 14
15 15

Date Signature

Prepared by : ............ .....................

Posted by : ............ .....................

9
 PT. GITA SAILENDRA
INVENTORY CARD
December 2016
(in Rp.)
No : GS-A24SCY
Product : Sharp 2 PK
Location : store basement

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 14 10.800.000 151.200.000 1
2 2 10 10.800.000 108.000.000 4 10.800.000 43.200.000 2
3 5 8 11.880.000 95.040.000 4 10.800.000 43.200.000 3
4 8 11.880.000 95.040.000 4
5 12 4 10.800.000 43.200.000 5
6 4 11.880.000 47.520.000 4 11.880.000 47.520.000 6
7 16 10 11.880.000 118.800.000 14 11.880.000 166.320.000 7
8 17 (1) 11.880.000 (11.880.000) 13 11.880.000 154.440.000 8
9 21 7 11.880.000 83.160.000 6 11.880.000 71.280.000 9
10 22 9 11.880.000 106.920.000 15 11.880.000 178.200.000 10
11 28 11 11.880.000 130.680.000 4 11.880.000 47.520.000 11
12 30 12 11.880.000 142.560.000 16 11.880.000 190.080.000 12
13 13
14 14

Date Signature

Prepared by : ............ .....................

Posted by : ............ .....................

10
 PT. GITA SAILENDRA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2016
(in Rp.)

Customer : CV. KARYA ABADI Code : CUS-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 289.520.000
31 SJ 1 572.660.000 862.180.000
31 SJ 1 613.030.000 1.475.210.000
31 CRJ 1 289.520.000 1.185.690.000
31 GJ 1 41.360.000 1.144.330.000

Customer : CV. SENA DINAMIKA Code : CUS-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 363.770.000
31 SJ 1 636.944.000 1.000.714.000
31 CRJ 1 363.770.000 636.944.000

Customer : CV. PURNA WAHANA Code : CUS-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 347.820.000
31 SJ 1 575.113.000 922.933.000
31 CRJ 1 347.820.000 575.113.000
31 CRJ 1 200.000.000 375.113.000

11
 PT. GITA SAILENDRA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2016
(in Rp.)

Supplier : PT. MEGA AIRA Code : SUP-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 321.552.000
31 PJ 1 484.387.200 805.939.200
31 PJ 1 618.745.600 1.424.684.800
31 CPJ 1 321.552.000 1.103.132.800

Supplier : PT. PUSPA SAKURA Code : SUP-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 274.032.000
31 PJ 1 524.462.400 798.494.400
31 CPJ 1 274.032.000 524.462.400
31 GJ 1 28.943.200 495.519.200

Supplier : PT. ANGKASA RAYA Code : SUP-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 272.360.000
31 PJ 1 476.933.600 749.293.600
31 CPJ 1 272.360.000 476.933.600

Date Signature

Prepared by : ............ .....................

12
 PT. GITA SAILENDRA
UNADJUSTED TRIAL BALANCE
DECEMBER, 31 2016
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 986.023.206 1
2 1-120 Petty Cash 243.700 2
3 1-130 Accounts Receivable 2.156.387.000 3
4 1-140 Allowance of Doubtful Debt 96.240.400 4
5 1-150 Merchandise Inventory 709.280.000 5
6 1-160 Office Supplies 10.142.500 6
7 1-170 Prepaid Insurance 3.120.000 7
8 1-180 Prepaid Rent 83.300.000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 267.593.600 10
11 1-192 Prepaid Income Tax Article 25 108.631.600 11
12 1-210 Invesment 986.425.000 12
13 1-310 Land 1.500.000.000 13
14 1-320 Buildings 750.000.000 14
15 1-321 Acc. Depreciation Buildings 137.500.000 15
16 1-330 Equipment 154.200.000 16
17 1-331 Acc. Depreciaton Equipment 30.840.000 17
18 1-340 Vehicle 18.250.000 18
19 1-341 Acc. Depreciaton Vehicle - 19
20 2-110 Accounts Payable 2.075.585.600 22
21 2-120 Accrued Expense - 23
22 2-130 VAT (Value Added Tax) Payable - 24
23 2-131 VAT (Value Added Tax) Out 305.227.000 25
24 2-132 Income Tax Article 21 Payable - 26
25 2-133 Income Tax Article 23 Payable - 27
26 2-134 Income Tax Article 25/29 Payable - 28
27 2-135 Dividend Payable 305.000.000 29
28 2-210 Bank Jateng, Loan 244.964.600 30
29 3-110 Stock Capital 1.830.000.000 31
30 3-120 Retained Earnings 1.416.065.642 32
31 3-130 Dividend 305.000.000 33
32 3-140 Income Summary - 34
33 4-110 Sales 13.425.630.000 35
34 4-120 Sales Discount 179.933.760 36
35 4-130 Sales Return and Allowance 300.800.000 37
36 5-110 Cost of Merchandise Sold 10.414.448.800 38
37 6-110 Utilities Expense 35.420.000 39
38 6-120 Office Supplies Expense 249.874.000 40
39 6-130 Doubtful Debts Expense - 41
40 6-140 Spoilage Expense 23.920.000 42
41 6-150 Depreciation Expense 69.250.000 43
42 6-160 Insurance Expense 34.320.000 44
43 6-170 Rent Expense 71.500.000 45
44 6-180 Wages and Salaries 406.780.000 46
45 6-190 Advertising Expense 16.470.000 47
46 6-200 Others Operating Expense 29.952.050 48
47 8-110 Interest Income 11.375.260 49
48 8-130 Freights Collected - 50
49 8-140 Late Fees Collected - 51
50 8-150 Dividend Income 47.080.000 52
51 8-160 Gain (loss) on Sale of Fixed Assets 21.468.750 53
52 9-110 Interest Expenses 21.853.496 54
53 9-120 Bank Service Charges 2.164.800 55
54 9-140 Income Tax Article 4(2) Expense 8.756.240 56
55 9-145 Income Tax Expense - 57
56 9-150 Late Fees Expenses - 58
TOTAL 19.925.508.502 19.925.508.502

13