LBR JWB Sesi 2 - B - 2019
LBR JWB Sesi 2 - B - 2019
LBR JWB Sesi 2 - B - 2019
indoKLIN
GENERAL LEDGER
December 2018
(in Rp.)
PT. indoKLIN| 1
Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 204,375,000
PT. indoKLIN| 2
Account : Equipment Acct. No. : 1-330
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 875,280,000
PT. indoKLIN| 3
Account : Accrued Expense Acct. No. : 2-120
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 103,875,575
31 CPJ1 99,000,000 4,875,575
31 PCJ 1 4,875,575 -
PT. indoKLIN| 4
Account : Notes Payable Acct. No. : 2-136
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
31 CRJ 1 190,000,000 190,000,000
PT. indoKLIN| 5
Account : Cost of Merchandise Sold Acct. No. : 5-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 3,311,747,000
31 SJ 1 1,069,000,000 4,380,747,000
31 GJ 1 18,500,000 4,362,247,000
PT. indoKLIN| 6
Account : Wages and Salaries Acct. No. : 6-180
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 873,950,000
PT. indoKLIN| 7
Account : Interest Expenses Acct. No. : 9-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 36,975,000
31 CPJ 1 7,012,500 43,987,500
Date Signature
PT. indoKLIN| 8
PT. indoKLIN
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2018
Date Signature
PT. indoKLIN
ACCOUNTS PAYABLE SCHEDULE
December, 31 2018
Date Signature
PT. indoKLIN| 9
PT. indoKLIN
MERCHANDISE INVENTORY SCHEDULE
December, 31 2018
Date Signature
PT. indoKLIN| 10
PT. indoKLIN
UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2018
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 2,881,930,515 1
2 1-120 Petty Cash 32,445,350 2
3 1-130 Accounts Receivable 367,983,000 3
4 1-140 Allowance for Bad Debt 126,940,830 4
5 1-150 Merchandise Inventory 162,125,000 5
6 1-160 Office Supplies 50,126,500 6
7 1-170 Prepaid Insurance 246,750,000 7
8 1-180 Prepaid Rent 66,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 26,662,500 10
11 1-192 Prepaid Income Tax Article 25 37,865,600 11
12 1-193 Investment 240,000,000 12
13 1-310 Land 7,500,000,000 13
14 1-320 Buildings 4,261,200,000 14
15 1-321 Acc. Depreciation – Buildings 1,047,545,000 15
16 1-330 Equipment 1,461,264,000 16
17 1-331 Acc. Depreciaton – Equipment 898,068,500 17
18 1-340 Automobile 1,595,040,000 18
19 1-341 Acc. Depreciaton – Automobile 980,285,000 19
20 2-110 Accounts Payable 293,287,500 20
21 2-120 Accrued Expense - 21
22 2-130 VAT (Value Added Tax) Payable - 22
23 2-131 VAT (Value Added Tax) Out 40,311,000 23
24 2-132 Income Tax Article 21 Payable - 24
25 2-133 Income Tax Article 23 Payable - 25
26 2-134 Income Tax Article 25/29 Payable - 26
27 2-135 Dividend Payable 302,500,000 27
28 2-136 Notes Payable 190,000,000 28
29 2-210 BNI'46 Loan 483,030,000 29
30 3-110 Stock Capital 4,235,000,000 30
31 3-130 Retained Earnings 8,794,525,750 31
32 3-140 Dividend 302,500,000 - 32
33 3-150 Income Summary - 33
PT. indoKLIN| 11
34 4-110 Sales 7,448,285,150 34
35 4-120 Sales Discount 110,870,195 35
36 4-130 Sales Return and Allowance 40,178,000 36
37 5-110 Cost of Merchandise Sold 4,313,453,150 37
38 6-110 Utilities Expense 70,445,600 38
39 6-120 Office Supplies Expense 49,876,320 39
40 6-130 Bad Debts Expense 129,040,500 40
41 6-140 Spoilage Expense 20,677,300 41
42 6-150 Depreciation Expense 468,684,150 42
43 6-160 Insurance Expense 141,750,000 43
44 6-170 Rent Expenses - 44
45 6-180 Wages and Salaries 883,030,500 45
46 6-190 Advertising Expense 58,890,000 46
47 6-200 Others Operating Expense 98,676,850 47
48 8-110 Interest Income 52,355,700 48
49 8-140 Freights Collected 36,925,600 49
50 8-150 Late Fees Collected 16,888,700 50
51 8-160 Dividend Revenue 20,000,000 51
52 9-110 Interest Expenses 45,281,250 52
53 9-120 Bank Service Charges 29,673,450 53
54 9-140 Income Tax Article 4(2) Expense 21,456,980 54
55 9-145 Income Tax Expense - 55
56 9-150 Late Fees Expenses 34,417,700 56
57 TOTAL 24,261,619,250 24,261,619,250 57
-
PT. indoKLIN| 12