PT HIDRO GAS

8/20/2019 PT HIDRO GAS

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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


6/32

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


7/32

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


8/32

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


9/32

DateDoc.

No.Description Ref. Debet Credit

12/6/2011 05/BKM Penjualan Tunai 51000 11,420,000.00Rp

1131011,420,000.00Rp


11310 12,365,000.00Rp

12/17/2011 01/BM Retur Pembelian 21110 88,000.00Rp

11410 8,000.00Rp

11310 80,000.00Rp


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


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


10/32

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



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


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


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



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


Des 1 Saldo 1100 33,000.00Rp 36,300,000.00Rp



6 05/BKM Penjualan Tunai 80 33,000.00Rp 2,640,000.00Rp 1120 33,000.00Rp 36,960,000.00Rp



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





Inventory Card

PT HIDRO GAS

Desember 2011

DESCRIPTIONIN OUT BALANCE

DOC.

NO.DESCRIPTION

IN OUT BALANCEDATE

OUT BALANCE

DATEDOC.

NO.

DATEDOC.

NO.DESCRIPTION

IN


11/32

Nama : Refil Akso 19 Ltr


Des 1 Saldo 1200 8,000.00Rp 9,600,000.00Rp


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



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



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


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


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


3 Penjualan 14,105,600.00Rp 14,105,600.00Rp


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


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


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


BALANCE

PT HIDRO GAS

VENDOR'S CARD

Desember 2011

VENDOR'S CARDSUPPLIER ACCOUNT NO. SUP01

PT UFUKJAYA

DATE DESCRIPTION REF. DEBET CREDIT


PT MANDIRI



PT MADUSARI



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


31 Cash Receipt Journal CRJ -Rp -Rp 5,000,000.00Rp31 Cash Payment Journal CPJ -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


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


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




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


31 Cash Receipt Journal CRJ -Rp 4,000,000.00Rp -Rp31 Cash Payment Journal CPJ 2,500,000.00Rp -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 Receivable

Date Description Ref. Debet Credit

Balance


Marketable Securities

Date Description Ref. Debet CreditBalance



Other Receivable


Balance


Allowance For Doubfult Debt


Balance


15/32

Account Number11310



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


31 Cash Receipt Journal CRJ -Rp -Rp 5,135,000.00Rp31 Cash Payment Journal CPJ 750,000.00Rp -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


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


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 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





Account Number13210



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



Office Supplies



Merchandise Inventory



Prepaid Income Tax


Balance


Value Added Tax-Vat-In


Account : General LedgerBuilding at Cost


Balance


Land


Balance


16/32

Account Number

13220


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





31 Adjustment Journal AJ -Rp -Rp 441,600,000.00Rp


Account Number

13320





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






Account Number

13420






Account Number21110



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



Office Eqipment at Cost



Accum. Dep-Building



Vehicle at Cost


Balance


Accum. Dep-Office Equipment


Account : General Ledger Account Payable


Balance


Accum. Dep-Vehicle


Balance


17/32

Account Number

21120


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 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



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


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 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ -Rp -Rp -Rp

Account Number

21150




31 Purchase Journal PJ -Rp -Rp -Rp31 Memorial Journal MJ -Rp 27,000,000.00Rp 27,000,000.00Rp


Account Number

21160


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


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




Wages & Salaries Payable



Insurance Liability



Deviden Payable


Balance


Electricity, Telp & Water Payable


Account : General LedgerIncome Tax Payable


Balance


Value Added Tax-Vat-Out


Balance


18/32

Account Number

21999




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







Account Number

31100






Account Number

36000





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




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





31 Adjustment Journal AJ -Rp -Rp -Rp31 Closing Journal CJ 1,291,838,030.00Rp 1,291,838,030.00Rp -Rp


Bank Loans



Other Current Liabilities



Retained Earnings


Balance


Common Stock


Account : General LedgerIncome Summary


Balance


Devidend


Balance


19/32

Account Number

39999




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


31 Cash Receipt Journal CRJ 3,315,084.00Rp -Rp 14,496,284.00Rp




Account Number

41120




31 Purchase Journal PJ -Rp -Rp 15,744,000.00Rp31 Memorial Journal MJ 55,000.00Rp -Rp 15,799,000.00Rp


Account Number

42000





31 Adjustment Journal AJ -Rp -Rp 21,270,000.00Rp31 Closing Journal CJ 21,270,000.00Rp -Rp -Rp

Account Number51000



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



Sales of Merchendise



Historical Balancing



Sales Return


Balance


Sales Discount


Account : General LedgerCost of Goods Sold


Balance


Service Income


Balance


20/32

Account Number

52000



31 Cash Payment Journal CPJ -Rp 3,194,730.00Rp 26,830,030.00Rp31 Sales Journal SJ -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




31 Purchase Journal PJ 2,060,000.00Rp -Rp 19,965,900.00Rp31 Memorial Journal MJ -Rp -Rp 19,965,900.00Rp


31 Closing Journal CJ -Rp 19,965,900.00Rp -Rp

Account Number

61100





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






Account Number

61300



31 Cash Payment Journal CPJ 500,000.00Rp -Rp 3,416,000.00Rp31 Sales Journal SJ -Rp -Rp 3,416,000.00Rp



Account Number61400







Freight In



Purchase Discount



Uncollectible Accounts


Balance


Wages & Salaries Expense


Account : General LedgerDepreciation Expense-Vehicle


Balance


Advertising Expense


Balance


21/32

Account Number

62100





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







Account Number

62300






Account Number

62400






Account Number

62500






Account Number62600


31 Cash Receipt Journal CRJ 3,801,975.00Rp -Rp 3,801,975.00Rp





ctricity, Water, and Telp Expense



Wages & Salaries Expense



Newspaper & Tabloid Expense


Balance


Maintanance Expense


Account : General LedgerIncome Tax Expense


Balance


Supplies Expense


Balance


22/32

Account Number

62700





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





31 Adjustment Journal AJ 4,600,000.00Rp -Rp 55,200,000.00Rp


Account Number

62999






Account Number

81100





31 Adjustment Journal AJ -Rp 500,000.00Rp 3,934,000.00Rp31 Closing Journal CJ 3,934,000.00Rp -Rp -Rp

Account Number

81200


31 Cash Receipt Journal CRJ -Rp 25,000,000.00Rp 30,500,000.00Rp




Account Number81999







Depreciation Exp-Equipment



Depreciation Exp-Building



Interest Revenue


Balance


Other General & Adm. Expense


Account : General LedgerOther Revenue


Balance


Devidend Revenue


Balance


23/32

Account Number

91000



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







Account Number

91999



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


Interest Expense



Bank Charge


Balance


Other Expense



24/32

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







13100 Land 175,000,000.00Rp




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


21130 Wages & Salaries Payable -Rp

21140 Electricity, Telp & Water Payable -Rp

21150 Deviden Payable 27,000,000.00Rp


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


61200 Uncollectible Accounts 2,686,250.00Rp

61300 Advertising Expense 3,416,000.00Rp

61400 Depreciation Expense-Vehicle 17,050,000.00Rp


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


25/32

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


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


26/32

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


27/32

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


28/32

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


29/32

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


30/32

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


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


32/32

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







13100 Land 175,000,000.00Rp




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


21130 Wages & Salaries Payable 15,609,000.00Rp

21140 Electricity, Telp & Water Payable -Rp

21150 Deviden Payable 27,000,000.00Rp


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

Documents

PT HIDRO GAS