No. Account

Account Name

Type

Normal Sign

H/D

Level

Balance

1- 0000 AKTIVA

Asset

Debit

Header

1

Rp 346.607.800
1- 1000 Aktiva Lancar

Asset

Debit

Header

2

Rp 239.157.800
1- 1100 Kas

Asset

Debit

Header

3

Rp   21.150.000
 1- 1110 Kas kecil

Asset

Debit

Detail Cheque

4

Rp       950.000
1- 1120 Kas Ditangan*

Asset

Debit

Detail Cheque

4

Rp   20.200.000
1- 1130 Kas Kliring Otomatis*

Asset

Kredit

Detail Cheque

4

1- 1140 Dana Belum Disetor*

Asset

Debit

Detail Cheque

4

 1- 1200 Bank

Asset

Debit

Header

3

Rp   70.900.000
 1- 1210 Loyalty Bank

Asset

Debit

Detail Cheque

4

Rp    30.700.000
1- 1220 Integrity Bank

Asset

Debit

Detail Cheque

4

Rp    40.200.000
1- 1300 Piutang Dagang*

Asset

Debit

Detail

3

Rp    40.507.800
 1- 1400 Piutang Karyawan

Asset

Debit

Detail

3

Rp                     –
 1- 1500 Uang Muka Kepada Pemasok*

Asset

Debit

Detail

3

Rp                     –
1- 1600 Persediaan Barang Dagangan

Asset

Debit

Detail

3

Rp 106.200.000
 1- 1700 Perlengkapan Kantor

Asset

Debit

Detail

3

Rp        400.000
 1- 1800 Sewa Dibayar Dimuka

Asset

Debit

Detail

3

Rp                     –
1- 2000 Aktiva Tetap

Asset

Debit

Header

2

Rp 107.450.000
 1- 2100 Tanah

Asset

Debit

Detail

3

Rp    30.200.000
 1- 2200 Peralatan Kantor

Asset

Debit

Header

3

Rp    10.200.000
1- 2210 HP. Peralatan Kantor

Asset

Debit

Detail

4

Rp     15.200.000
             1- 2220 Akum. Peny. Peralatan Kantor

Asset

Debit

Detail

4

Rp    (5.000.000)
        1- 2300 Kendaraan

Asset

Debit

Header

3

Rp    26.650.000
            1- 2310 HP. Kendaraan

Asset

Debit

Detail

4

Rp     35.200.000
            1- 2320 Akum. Peny. Kendaraan

Asset

Debit

Detail

4

Rp    (8.550.000)
        1- 2400 Gedung

Asset

Debit

Header

3

Rp      40.40.000
            1- 2410 HP. Gedung

Asset

Debit

Detail

4

Rp     50.200.000
            1-2420 Akum. Peny. Gedung

Asset

Debit

Detail

4

Rp    (9.800.000)
2- 0000 Kewajiban

Liability

Credit

Header

1

Rp     89.722.200
    2- 1000 Kewajiban Jangka Pendek

Liability

Credit

Header

2

Rp     49.322.200
        2- 1100 Hutang Gaji

Liability

Credit

Detail

3

Rp           200.000
        2- 1200 Hutang Dagang*

Liability

Credit

Detail

3

Rp      37.306.500
        2- 1300 Pendapatan Diterima Dimuka*

Liability

Credit

Detail

3

Rp           200.000
        2- 1400 Hutang PPN

Liability

Credit

Header

3

Rp      11.615.700
            2- 1410 PPN Keluaran

Liability

Credit

Detail

4

Rp      16.806.200
            2- 1420 PPN Masukan

Liability

Credit

Detail

4

Rp     (5.190.500)
2- 2000 Kewajiban Jangka Panjang

Liability

Credit

Header

2

Rp     40.400.000
    2- 2100 Pinjaman Loyalty Bank

Liability

Credit

Detail

3

Rp      15.200.000
    2- 2200 Pinjaman Integrity Bank

Liability

Credit

Detail

3

Rp      25.200.000
3- 0000 Ekuitas

Equity

Credit

Header

1

Rp 256.885.600
    3- 1000 Modal

Equity

Credit

Detail

2

Rp 186.647.600
    3- 2000 Laba Ditahan*

Equity

Credit

Detail

2

Rp   70.238.000
    3- 3000 Laba Tahun Berjalan*

Equity

Credit

Detail

2

Rp                    –
    3- 9999 Saldo Penyeimbang*

Equity

Credit

Detail

2

Rp                    –
3- 0000 Ekuitas

Equity

Credit

Header

1

Rp 256.885.600
    3- 1000 Modal

Equity

Credit

Detail

2

Rp 186.647.600
    3- 2000 Laba Ditahan*

Equity

Credit

Detail

2

Rp   70.238.000
    3- 3000 Laba Tahun Berjalan*

Equity

Credit

Detail

2

Rp                    –
    3- 9999 Saldo Penyeimbang*

Equity

Credit

Detail

2

Rp                    –
4- 0000 Pendapatan

Income

Credit

Header

1

Rp                   –
    4- 1000 Penjualan Barang Dagangan

Income

Credit

Detail

2

Rp                    –
    4- 2000 Pendapatan Jasa Angkut*

Income

Credit

Detail

2

Rp                    –
5- 0000 Harga Pokok Penjualan

Cost of Sales

Debit

Header

1

Rp                   –
    5- 1000 Harga Pokok Penjualan

Cost of Sales

Debit

Detail

2

Rp                    –
    5- 2000 Biaya Angkut Pembelian*

Cost of Sales

Debit

Detail

2

Rp                    –
6- 0000 Beban

Expenses

Debit

Header

1

Rp                   –
    6- 1000 Gaji Karyawan

Expenses

Debit

Detail

2

Rp                    –
    6- 2000 Biaya Transportasi

Expenses

Debit

Detail

2

Rp                    –
    6- 3000 Biaya Listrik

Expenses

Debit

Detail

2

Rp                    –
    6- 4000 Biaya Telepon

Expenses

Debit

Detail

2

Rp                    –
    6- 5000 Biaya Karyawan

Expenses

Debit

Detail

2

Rp                    –
    6- 6000 Potongan Tunai Penjualan*

Expenses

Debit

Detail

2

Rp                    –
    6- 7000 Potongan Tunai Pembelian*

Expenses

Debit

Detail

2

Rp                    –
    6- 8000 Beban Depresiasi

Expenses

Debit

Header

2

Rp                    –
        6- 8100 Beban Dep. Peralatan Kantor

Expenses

Debit

Detail

2

Rp                    –
        6- 8200 Beban Dep. Kendaraan

Expenses

Debit

Detail

2

Rp                    –
        6- 8300 Beban Dep. Gedung

Expenses

Debit

Detail

2

Rp                    –
8- 0000 Pendapatan Lain-lain

Other Income

Credit

Header

1

Rp                   –
    8- 1000 Pendapatan Lain-lain

Other Income

Credit

Detail

2

Rp                   –
9- 0000 Beban Lain-lain

Other Expenses

Debit

Header

1

Rp                   –
    9- 1000 Beban Lain-lain

Other Expenses

Debit

Detail

2

Rp                   –
    9- 2000 Beban Kehilangan

Other Expenses

Debit

Detail

2

Rp                   –