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Date ID# Description
Page 1
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Credit
Ac. Name Ref AmountAc. Payable
Job No.
1/01/2011 To 31/12/2011
PT AYA
Miscellaneous
rchases Journal
Inventory VAT IN
Debit
Page 2
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Debit Credi
Ac. Receivable Sales VAT OUT
PT AYASales Journal
01/01/2011 To 31/12/2011
Date ID# Description
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Ac. Name Ref Amount
Job No.Miscellaneous
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Ac. Name Ref Amount
Miscellaneous
PT AYACash Receipts Journal
01/01/2011 To 31/12/2011
Date ID# Description
Debit
Cash In Bank
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Ac. Name Ref AmountAc. Receivable
Miscellaneous
Credit
Job No.
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Debit
Ac. Name Ref
ID# Description
Ac. Payable
Miscellaneous
PT AYACash Disbursements
01/01/2011 To 31/12/201
Date
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Credit Job No.
Amount Ac. Name Ref AmountCash In bank
Miscellaneous
Journal1
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Date Inv. No Description Account Name
#VALUE! PB-12-01 0 Cost of Goods Sold
Inventory
1/0/1900 PB-12-02 0 Cost of Goods Sold
Inventory
20/12/2011 PR-12-99 PT FOODNESIA INDUSTRI: Debit from 00000005 Account Payable
Inventory
VAT In
1/0/1900 PB-12-03 0 Cost of Goods Sold
Inventory
12/24/2011 PR-12-02 Sale; PT BIDAKARA Account Receivable
Sales returnVAT Out
Cost of Goods Sold
Inventory
1/0/1900 PB-12-04 0 Cost of Goods Sold
Inventory
Grand Total:
PT AYAGeneral Journal
01/01/2011 To 31/12/2011
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Debit Kredit
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Account Name Ref Amount
Grand Total:
Date Invoice No. DescriptionDebit
PT AYAPetty Cash Journal
01/01/2011 To 31/12/2011
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Credit
Petty Cash
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Date Src ID# Memo Debit Credit
Total:
Date Src ID# Memo Debit Credit
Total:
Date Src ID# Memo Debit Credit
Total:
Date Src ID# Memo Debit Credit
Total:
Date Src ID# Memo Debit Credit
PT ENDAH INDONESIAN FOOD
JAVA RESTAURANT
MEKARSARI RESTAURANT
PT AYASupplier Ledger
01/01/2011 To 31/12/2011
PT AYACustomer Ledger
01/01/2011 To 31/12/2011
PT JAKARTA INTERNATIONAL HOTEL
PT BIDAKARA
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Total:
Date Src ID# Memo Debit Credit
Total:
PT FOODNESIA INDUSTRI
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C001
Balance
C002
Balance
C003
Balance
C004Balance
S001
Balance
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S002
Balance
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Nama Nugget Beef
Unit Price Total Unit
Nama: Nugget Chicken
Unit Price Total Unit
Kartu Persediaan
In
Tanggal No Bukti Keterangan
Tanggal No Bukti Keterangan
In
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Kode F001
Price Total Unit Price Total
Kode F002
Price Total Unit Price Total
Out Balance
Out Balance
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ID# Src Date
1-1102 Petty Cash
ID# Src Date
1-1201 Account Receivable
ID# Src Date
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1-1202 Allowance of Doubtful Debt
ID# Src Date
1-1300 Inventory
ID# Src Date
1-1400 Office Supplies
ID# Src Date
1-1502 Prepaid Rent
ID# Src Date
1-1510 Prepaid Insurance
ID# Src Date
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1-1601 VAT In
ID# Src Date
1-1604 Prepaid Income Tax Article 25
ID# Src Date
1-2310 Vehicle
ID# Src Date
1-2320 Vehicle Accumulated Depr.
ID# Src Date
1-2410 Equipment
ID# Src Date
1-2420 Equipment Accumulated Depr.
ID# Src Date
2-1100 Account Payable
ID# Src Date
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2-1201 Expenses Payable
ID# Src Date
2-1301 VAT Out
ID# Src Date
2-1302 VAT PayableID# Src Date
2-1401 Income Tax Article 21 Payable
ID# Src Date
2-1402 Income Tax Article 23 Payable
ID# Src Date
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2-1403 Income Tax Article 25/29 Payab
ID# Src Date
2-1500 Retired Payable
ID# Src Date
2-2100 Bank Mandiri Loan
ID# Src Date
3-0800 Retained Earnings
ID# Src Date
3-0999 Historical Balancing
ID# Src Date
3-1000 Capital Stock
ID# Src Date
3-4000 Dividen
ID# Src Date
4-1000 Sales
ID# Src Date
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4-2000 Sales Return
ID# Src Date
5-1000 Cost of Goods Sold
ID# Src Date
6-2100 Wages and Salaries
ID# Src Date
6-2111 Insurance Expense
ID# Src Date
6-2112 Bad Debt Expense
ID# Src Date
6-2113 Rent Expense
ID# Src Date
6-2114 Telephone & Internet Expense
ID# Src Date
6-2115 Electricity Expense
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ID# Src Date
6-2301 Vehicle Depr. Expense
ID# Src Date
6-2302 Equipment Depr. Expense
ID# Src Date
6-2303 Other Operating Expense
ID# Src Date
8-1000 Interest Income
ID# Src Date
9-1000 Bank Service Charge
ID# Src Date
9-1002 Income Tax Article 4(2)
ID# Src Date
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9-3000 Income Tax Expense
ID# Src Date
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Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
PT AYAGeneral Ledger [Detail]
01/12/2011 To 31/12/2011
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Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
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Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
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Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
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Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
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Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
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Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
Memo Debit Credit Job No.
Total:
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
Net Activity Ending Balance
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Net Activity Ending Balance
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Account # Account YTD Debit YTD Credit
1-1101 Kas Rp 30,350,000.00
1-1201 Piutang Dagang Rp 65,400,000.00
1-1400 Advertensi Dibayar di Muka Rp 9,400,000.00
1-1502 Persediaan Perlengkapan Kantor Rp 2,050,000.00
1-2310 Peralatan Kantor Rp 77,900,000.00
1-2320 Akumulasi Depr. Peralatan Kantor Rp 10,400,000.00
2-1100 Hutang Dagang Rp 68,350,000.00
2-1201 Pendapatan Diterima di Muka Rp 11,900,000.00
3-1000 Modal, Tuan Gamal Rp 40,000,000.00
3-4000 Prive, Tuan Gamal Rp 108,300,000.00
4-1000 Pendapatan Rp 438,900,000.00
6-2100 Biaya Bunga Rp 54,400,000.00
6-2111 Biaya Gaji Rp 211,150,000.00
6-2112 Biaya Telephon Rp 10,600,000.00
Total: Rp 569,550,000.00 Rp 569,550,000.00
Perusahaan Angkutan Antar NusaTrial Balance
31/06/2001
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January 2011 through December 2011
Net Profit / (Loss)
Koreksi Fiskal Positif
Bad Debt Expense
Income Tax Article 4(2)
Jumlah Koreksi Positif
Koreksi Fiskal Negatif
Interest Income
Net Profit / (Loss) Fiskal
Income Tax. PT AYA (PKP X 25%)
Kredit Pajak:
Prepaid Income Tax Article 25Income Tax Artc. 29 Payable
PT AYAFiscal Reconsiliation
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Acct# ID# Account Name Debit Credit Job No.
GJ 31/12/2011 Rekonsilias Bank
8-1000 BM12-1 Interest Income9-1000 BM12-1 Bank Service Charge
9-1002 BM12-1 Income Tax Article 4(2)
1-1101 BM12-1 Bank Mandiri
GJ 31/12/2011 Penyesuaian pada akhir tahun
6-2303 BM12-2 Other Operating Expense
1-1400 BM12-2 Office Supplies
6-2113 BM12-2 Rent Expense
1-1502 BM12-2 Prepaid Rent
6-2111 BM12-2 Insurance Expense
1-1510 BM12-2 Prepaid Insurance
6-2112 BM12-2 Bad Debt Expense1-1202 BM12-2 Allowance of Doubtful Debt
GJ 31/12/2011 Beban yang perlu di catat di bulan desember
1-1604 BM12-3 Prepaid Income Tax Article 25
2-1403 BM12-3 Income Tax Article 25/29 Payab
6-2301 BM12-3 Vehicle Depr. Expense
1-2320 BM12-3 Vehicle Accumulated Depr.
6-2302 BM12-3 Equipment Depr. Expense
1-2420 BM12-3 Equipment Accumulated Depr.
6-2115 BM12-3 Electricity Expense
2-1201 BM12-3 Expenses Payable
6-2114 BM12-3 Telephone & Internet Expense
2-1201 BM12-3 Expenses Payable
6-2100 BM12-3 Wages and Salaries
2-1201 BM12-3 Expenses Payable
2-1401 BM12-3 Income Tax Article 21 Payable
GJ 31/12/2011 Rekonsiliasi Pajak PPN dan PPh Badan
1-1601 BM12-4 VAT In
2-1301 BM12-4 VAT Out
2-1302 BM12-4 VAT Payable
9-3000 BM12-4 Income Tax Expense
1-1604 BM12-4 Prepaid Income Tax Article 25
2-1403 BM12-4 Income Tax Article 25/29 Payab
Grand Total:
PT AYAAdjusment Journal
01/01/2011 To 31/12/2011
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YTD Debit YTD Credit YTD Debit YTD Credit
1-1101 Kas
1-1102 Petty Cash1-1201 Account Receivable
1-1202 Allowance of Doubtful Debt
1-1300 Inventory
1-1400 Office Supplies
1-1502 Prepaid Rent
1-1510 Prepaid Insurance
1-1601 VAT In
1-1604 Prepaid Income Tax Article 25
1-2310 Vehicle
1-2320 Vehicle Accumulated Depr.
1-2410 Equipment
1-2420 Equipment Accumulated Depr.
2-1100 Account Payable
2-1201 Expenses Payable
2-1301 VAT Out
2-1302 VAT Payable
2-1401 Income Tax Article 21 Payable
2-1402 Income Tax Article 23 Payable
2-1403 Income Tax Article 25/29 Payab
2-1500 Retired Payable
2-2100 Bank Mandiri Loan
3-0800 Retained Earnings
3-0999 Historical Balancing
3-1000 Capital Stock
3-4000 Dividen
4-1000 Sales
4-2000 Sales Return
5-1000 Cost of Goods Sold
6-2100 Wages and Salaries
6-2111 Insurance Expense
6-2112 Bad Debt Expense
6-2113 Rent Expense
6-2114 Telephone & Internet Expense
6-2115 Electricity Expense
6-2301 Vehicle Depr. Expense
6-2302 Equipment Depr. Expense
6-2303 Other Operating Expense8-1000 Interest Income
9-1000 Bank Service Charge
9-1002 Income Tax Article 4(2)
9-3000 Income Tax Expense
Total:
PTTrial B
01/01/2011 T
AccountTrial Balance Adjusment Journal
Account #
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INCOME 1-0000 ASSET
Sales - 1-1000 CURRENT ASSET
Sales Return - 1-1101 Bank Mandiri
Total INCOME - 1-1102 Petty Cash
1-1201 Account Receivable
Cost of Goods Sold 1-1202 Allowance of Doubtful Debt
Cost of Goods Sold 1,860,131,806
Total Cost of Goods Sold 1,860,131,806 1-1300 Inventory
1-1400 Office Supplies
Gross Profit 1,650,328,194 1-1502 Prepaid Rent
1-1510 Prepaid Insurance
OPERATING EXPENSE 1-1601 VAT In
Wages and Salaries 274,000,000 1-1604 Prepaid Income Tax Article 25
Insurance Expense 4,250,000Bad Debt Expense 21,747,800
Rent Expense 40,000,000 1-2000 FIXED ASSETS
Telephone & Internet Expense 31,850,000 1-2310 Vehicle
Electricity Expense 26,700,000 1-2320 Vehicle Accumulated Depr.
Vehicle Depr. Expense 112,500,000 1-2410 Equipment
Equipment Depr. Expense 52,500,000 1-2420 Equipment Accumulated Depr.
Other Operating Expense 14,085,000
Total OPERATING EXPENSE 577,632,800
Operating Profit 1,072,695,394
OTHER INCOME
Interest Income 39,250,000
Total OTHER INCOME 39,250,000
Total ASSET
OTHER EXPENSE
Bank Service Charge 14,600,000
Net Account Receivable
CURRENT ASSET
FIXED ASSETS
PT AYAProfit & Loss Statment
01/01/2011 To 31/12/2011
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Income Tax Article 4(2) 7,850,000
Income Tax Expense 269,960,750
Total OTHER EXPENSE 292,410,750
Net Profit / (Loss) 819,534,644
Cash Flow from Operating Activities
Retained Earnings
Net Income Current Year Earnings
Dividen
1-1201 Account Receivable
1-1202 Allowance of Doubtful Debt End Retained Earnings
1-1300 Inventory
1-1400 Office Supplies
1-1502 Prepaid Rent
1-1510 Prepaid Insurance
2-1100 Account Payable
2-1201 Expenses Payable
2-1302 VAT Payable
2-1401 Income Tax Article 21 Payable
2-1402 Income Tax Article 23 Payable
2-1403 Income Tax Article 25/29 Payab
2-1500 Retired Payable
Net Cash Flows from Operating Activities
Cash Flow from Investing Activities
1-2310 Vehicle
PT AYA
Statement of Cash Flow
January 2011 through December 2011
Ret
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1-2320 Vehicle Accumulated Depr.
1-2410 Equipment
1-2420 Equipment Accumulated Depr.
Net Cash Flows from Investing Activities
Cash Flow from Financing Activities
2-2100 Bank Mandiri Loan
3-0800 Retained Earnings
3-1000 Capital Stock
3-4000 Dividen
Net Cash Flows from Financing Activities
Net Increase/Decrease for the period
Cash at the Beginning of the period
Cash at the End of the period
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tatment
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Deit Credit
Menutup Akun yang dikredit 1-1101
Sales 1-1102Interest Income 1-1201
Income Summary 1-1202
1-1300
Income Summary 1-1400
Sales Return 1-1502
Cost of Goods Sold 1-1510
Wages and Salaries 1-1601
Insurance Expense 1-1604
Bad Debt Expense 1-2310
Rent Expense 1-2320
Telephone & Internet Expense 1-2410
Electricity Expense 1-2420Vehicle Depr. Expense 2-1100
Equipment Depr. Expense 2-1201
Other Operating Expense 2-1301
Bank Service Charge 2-1302
Income Tax Article 4(2) 2-1401
Income Tax Expense 2-1402
2-1403
Menutup akun Income Summary 2-1500
Income Summary 2-2100
Retained Earnings 3-0800
3-0999
Menutup akun Deviden ke Retained Earnings 3-1000
Retained Earnings 3-4000
Dividen
Account #
PT AYAClosing Journal
01/01/2011 To 31/12/2011
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YTD Debit YTD Credit
0
Petty Cash Account Receivable
Allowance of Doubtful Debt
Inventory
Office Supplies
Prepaid Rent
Prepaid Insurance
VAT In
Prepaid Income Tax Article 25
Vehicle
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr. Account Payable
Expenses Payable
VAT Out
VAT Payable
Income Tax Article 21 Payable
Income Tax Article 23 Payable
Income Tax Article 25/29 Payab
Retired Payable
Bank Mandiri Loan
Retained Earnings
Historical Balancing
Capital Stock
Dividen
Balance Sheet
Total
Account
PT AYAPost Closing Trial Balance
01/01/2011 To 31/12/2011