LEDGER

DECEMBER 31, 2015

(In Rupiah)
Nama : cash in bank
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 Cash Receipt Journal 116,162,250
31 cash payment journal 128,575,000

Nama : Petty cash

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 Advertising Expense 1,000,000
31 Suplies 625,000
31 Accruad Expenses 437,000
31 Accruad Expenses 720,000
31 Accruad Expenses 468,000
31 Maintainace and Repair 300,000
31 Cash Payment Jourmal 3,550,000

Nama : Accounts Receivable

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 sales journal 140,795,500
31 Cach Receipt journal 97,825,000
31 general journal 5,775,000

Nama : Allowance for doubtful debt

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Merchandise Inventory

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 purchase journal 49,700,000
31 general journal 3,403,488
32 general journal 97,912,201

Nama : Supplies
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 petty cash 625,000

Nama : Prepaid Rent

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Prepaid Insurance

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : PPN In
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 purchase journal 4,970,000
31 general journal 290,000

Nama : Stock Investments

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Land
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Building at Costs

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Building Accumulated Depr

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Vehicle at costs

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Vehicle Accumulated Depr.

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Equipment at Cost

POS DEBIT KREDIT
DATE DESCRIPTION REF
 POS
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Equipment Accumulated Depr.

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Credit Card

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 5,250,000

Nama : Accounts Payable

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 96,250,000
31 purchase Journal 54,820,000
31 general journal 3,190,000

Nama : Accruad expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 petty cash 1,625,000

Nama : Income Tax Payable

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 31 cash payment journal 225,000
Nama : PPN Payable
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : PPN OUT

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 sales journal 12,750,000
31 cash receipt journal 1,725,000
31 general journal 525,000

Nama : Bank Hoky Loan

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 18,750,000

Nama : Common Stock

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Retained Earning

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Sales of Merchandise

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 sales journal 127,500,000
31 cash receipt journal 17,250,000
Nama : Freight Collected
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 sales journal 545,500
31 cash receipt journal 150,000

Nama : Late Fee Collected

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 31 cash receipt journal 206,250

Nama : Sales Discount

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 Cash Recipt Journal 994,000

Nama : Sales Retruns

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 31 general journal 5,250,000

Nama : Cost Of Good Sold

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 general journal 95,012,201
31 general journal 3,403,487

Nama : Freight Paid

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
 31 purchase journal 150,000

Nama : Purchase Discount

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 1,650,000

Nama : Advertising Expense

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 petty cash 1,000,000

Nama : In Store Promotion Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Utility Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Telephone Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
Nama : Rent Expenses
POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Supplies Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Maintenance and Repair Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 petty cash 300,000

Nama : Bad Debt Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Depreciation Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Insurance Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Late Fee Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 31 cash payment journal 275,000

Nama : Wages & Salaries

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 4,500,000

Nama : Interest Income

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Devidend Income

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL

Nama : Interest Expenses

POS DEBIT KREDIT
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
31 cash payment journal 1,875,000

Nama : Bank Sevice Charge

POS DEBIT KREDIT
DATE DESCRIPTION REF
 POS
DATE DESCRIPTION REF
Rp Rp
DES 1 SALDO AWAL
 Nomor : 1-1110 1
BALANCE
DEBIT KREDIT
Rp Rp
172,575,000
288,737,250
160,162,250

Nomor : 1-1120 2
BALANCE
DEBIT KREDIT
Rp Rp
3,750,000
2,750,000
2,125,000
1,688,000
968,000
500,000
200,000
3,750,000

Nomor : 1-1210 3
BALANCE
DEBIT KREDIT
Rp Rp
68,750,000
209,545,500
111,720,500
105,945,500

Nomor : 1-1220 4
BALANCE
DEBIT KREDIT
Rp Rp
4,500,000

Nomor : 1-1310 5
BALANCE
DEBIT KREDIT
Rp Rp
 102,500,000
152,200,000
155,603,488
57,691,287

Nomor : 1-1320 6
BALANCE
DEBIT KREDIT
Rp Rp
8,500,000
9,125,000

Nomor : 11510 7
BALANCE
DEBIT KREDIT
Rp Rp
1,875,000

Nomor : 11520 8
BALANCE
DEBIT KREDIT
Rp Rp
5,000,000

Nomor : 1-1530 9
BALANCE
DEBIT KREDIT
Rp Rp
70,125,000
75,095,000
74,805,000

Nomor : 12100
BALANCE
DEBIT KREDIT
Rp Rp
 418,750,000

Nomor : 13100
BALANCE
DEBIT KREDIT
Rp Rp
343,750,000

Nomor : 13210
BALANCE
DEBIT KREDIT
Rp Rp
200,000,000

Nomor : 13220
BALANCE
DEBIT KREDIT
Rp Rp
19,062,500

Nomor : 13301
BALANCE
DEBIT KREDIT
Rp Rp
100,000,000

Nomor : 13302
BALANCE
DEBIT KREDIT
Rp Rp
6,250,000

Nomor : 13401
BALANCE
DEBIT KREDIT
 Rp Rp
81,250,000

Nomor : 13402
BALANCE
DEBIT KREDIT
Rp Rp
26,875,000

Nomor : 21110
BALANCE
DEBIT KREDIT
Rp Rp
5,250,000
-

Nomor : 21210
BALANCE
DEBIT KREDIT
Rp Rp
96,250,000
- 151,070,000
54,820,000 54,820,000
51,630,000

Nomor : 21211
BALANCE
DEBIT KREDIT
Rp Rp
1,625,000
-

Nomor : 21212
BALANCE
DEBIT KREDIT
Rp Rp
225,000
 Nomor : 21213
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 21310
BALANCE
DEBIT KREDIT
Rp Rp
92,125,000
104,875,000
106,600,000
106,075,000

Nomor : 22100
BALANCE
DEBIT KREDIT
Rp Rp
125,000,000
106,250,000

Nomor : 31100
BALANCE
DEBIT KREDIT
Rp Rp
987,500,000

Nomor : 31200
BALANCE
DEBIT KREDIT
Rp Rp
66,250,000

Nomor : 41100
BALANCE
DEBIT KREDIT
Rp Rp
693,125,000
820,625,000
837,875,000
 Nomor : 42100
BALANCE
DEBIT KREDIT
Rp Rp
9,375,000
9,920,500
10,070,500

Nomor : 42200
BALANCE
DEBIT KREDIT
Rp Rp
206,250

Nomor : 42300
BALANCE
DEBIT KREDIT
Rp Rp
10,625,000
11,619,000

Nomor : 42301
BALANCE
DEBIT KREDIT
Rp Rp
5,250,000

Nomor : 51100
BALANCE
DEBIT KREDIT
Rp Rp
404,300,000 -
499,312,201
495,908,714

Nomor : 52000
BALANCE
DEBIT KREDIT
Rp Rp
1,525,000
 1,675,000

Nomor : 53000
BALANCE
DEBIT KREDIT
Rp Rp
1,362,500
3,012,500

Nomor : 61000
BALANCE
DEBIT KREDIT
Rp Rp
17,500,000
18,500,000

Nomor : 61200
BALANCE
DEBIT KREDIT
Rp Rp
10,000,000

Nomor : 62100
BALANCE
DEBIT KREDIT
Rp Rp
9,000,000

Nomor : 62200
BALANCE
DEBIT KREDIT
Rp Rp
6,750,000
 Nomor : 62300
BALANCE
DEBIT KREDIT
Rp Rp
15,625,000

Nomor : 62400
BALANCE
DEBIT KREDIT
Rp Rp
9,500,000

Nomor : 62500
BALANCE
DEBIT KREDIT
Rp Rp
12,500,000
12,800,000

Nomor : 62600
BALANCE
DEBIT KREDIT
Rp Rp
2,500,000

Nomor : 62700
BALANCE
DEBIT KREDIT
Rp Rp
17,187,500

Nomor : 62800
BALANCE
DEBIT KREDIT
Rp Rp
 8,125,000

Nomor : 62900
BALANCE
DEBIT KREDIT
Rp Rp
275,000

Nomor : 63100
BALANCE
DEBIT KREDIT
Rp Rp
33,125,000
37,625,000

Nomor : 82000
BALANCE
DEBIT KREDIT
Rp Rp
4,375,000

Nomor : 82000
BALANCE
DEBIT KREDIT
Rp Rp
10,625,000

-
Nomor : 91000
BALANCE
DEBIT KREDIT
Rp Rp
5,087,500
6,962,500

-
Nomor : 92000
BALANCE
DEBIT KREDIT
Rp Rp
9,375,000
 PT AGUNG RAYA
TRIAL BALANCE, DESEMBER 31, 2015
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11110 Cash in Bank 160,162,250 1
11120 Petty Cash 3,750,000 2
11210 Accounts Receivable 105,945,500 3
11220 Allowance for Doubtful Debt 4,500,000 4
11310 Merchandise Inventory 57,691,287 5
11320 Supplies 9,125,000 6
11410 Prepaid Rent 1,875,000 7
11420 Prepaid Insurance 5,000,000 8
11430 PPN Income 74,805,000 9
12100 Stock Investments 418,750,000 10
13100 Land 343,750,000 11
13210 Building at Costs 200,000,000 12
13220 Building Accumulated Depr. 19,062,500 13
13301 Vehicle at Cost 100,000,000 14
13302 Vehicle Accumulated Depr. 6,250,000 15
13401 Equiptment at Cost 81,250,000 16
13402 Equiptment Accumulated Depr. 26,875,000 17
21110 Credit Card - 18
21210 Accounts Payable 51,630,000 19
21211 Accruad expenses - 20
21212 Income tax payable 225,000 21
21213 PPN Payable - 22
21310 PPN Outcome 106,075,000 23
22100 Bank Hoky Loan 106,250,000 24
31100 Common Stock 987,500,000 25
38000 Retained Earning 66,250,000 26
41100 Sales of Merchandise 837,875,000 27
42100 Freight Collected 10,070,500 28
42200 Late Fee Collected 206,250 29
42300 Sales Discount 11,619,000 30
42301 Sales Retruns 5,250,000 31
51100 Cost of Good Sold 495,908,714 32
52000 Freight Paid 1,675,000 33
53000 Purchase Discount 3,012,500 34
61100 Advertising Expense 18,500,000 35
61200 In Store Promotion Expense 10,000,000 36
62100 Utility Expense 9,000,000 37
62200 Telephone Expense 6,750,000 38
62300 Rent Expense 15,625,000 39
62400 Supplies Expense 9,500,000 40
62500 Maintenance and Repair Expense 12,800,000 41
62600 Bad Debt Expense 2,500,000 42
62700 Depreciation Expense 17,187,500 43
62800 Insurance Expense 8,125,000 44
62900 Late Fee Expense 275,000 45
63100 Wages & Salaries 37,625,000 46
81000 Interest Income 4,375,000 47
82000 Devidend Income 10,625,000 48
91000 Interest Expense 6,962,500 49
92000 Bank Service Charge 9,375,000 50

Jumlah 2,240,781,751 2,240,781,750

Nama :

PPN OUT 21310

POS DE KRE BALANCE
DES REF BIT DIT DE KREDIT
DATE CRIP
BIT
TION
Rp Rp Rp Rp
SALDO
DES 1 AWAL ###
cash
receipt
31 journal ### ###
31
Nama : Interest Income Nomor :
POS DEBIT KREDIT BALANCE
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
DES 1 SALDO AWAL
 81000
BALANCE
KREDIT
Rp
4,375,000