TRIAL BALANCE

NO. ACC NAME ACCOUNT DEBET

-
CREDIT
 CASH RECEIPT JOURNAL

Debet
Date Invoice No. Description Ref Others Account
Cash In Bank
Acc. No. Account Total Receivable

TOTAL

Recapit
Debet
Acc. No. Amount
TOTAL
 Credit
Others
Acc. No. Account Total

Recapitulation
Credit
Acc. No. Amount
TOTAL
 CASH PAYMENT JOURNAL

Debet
Invoice
Date Description Ref Other
No. Account Payable
Acc. No Account Amount

TOTAL

R
Debet
Acc. No.
TOTAL
 Credit
Other
Cash In Bank
Acc. No Account Amount

Recapitulation
Debet Credit
Amount Acc. No. Amount
TOTAL
 SALES JOURNAL

Debet
Date Invoice No. Customer Others
Account Receivable
Acc. No Account Total

Recapitulation
Debet
Acc. No. TOTAL
TOTAL
 Credit
Others
Sales VAT - Out
Acc. No Account Total

ation
Credit
Acc. No. TOTAL
TOTAL
 PURCHASE JOURNAL

Debet Credit
Date Invoice No. Description Ref
Merchandise Inventory VAT - In Account Payable

TOTAL

Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
TOTAL TOTAL
 Credit

count Payable
 PETTY CASH

Debet
Date Invoice No. Description
Acc. No Account

TOTAL

Recapitulation
Debet
Acc. No. Amount

TOTAL
bet Credit
Amount PETTY CASH

Recapitulation
Credit
Acc. No. Amount

TOTAL
 GENERAL JOURNAL

Date Doc. No Description Ref

TOTAL

Recapitulation
Debet Credit
Acc. No. Amount Acc. No.
TOTAL TOTAL
 Debet Credit

n
Credit
Amount
 INVENTORY CARD

IN OUT
Date Invoice No. Description
QTY Price Amount QTY Price

NAME : CODE :
IN OUT
Date Invoice No. Description
QTY Price Amount QTY Price
 INVENTORY CARD

IN OUT
Date Invoice No. Description
QTY Price Amount QTY Price
NUMBER CODE

TOTAL
 AVERAGE
OUT BALANCE
Amount QTY Price Amount

METODE : AVERAGE
OUT BALANCE
Amount QTY Price Amount
 AVERAGE
OUT BALANCE
Amount QTY Price Amount
 RECAPITULATION
NAME QTY PRICE AMOUNT
 SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE

Date Description Ref Debit

Date Description Ref Debit

CUSTOMER NAME :
Date Description Ref Debit

Date Description Ref Debit

 RECAPITULATION
NUMBER CUSTOMER NAME

TOTAL
GER - ACCOUNT RECEIVABLE

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit

CODE : C003
Balance
Credit
Debit Credit

Balance
Credit
Debit Credit
CAPITULATION
BALANCE
 SUBSIDIARY LEDGER - ACCOUNT PAYABLE

Date Description Ref Debit

Date Description Ref Debit

SUPPLIER NAME :
Date Description Ref Debit
Date Description Ref Debit

RECAPITULATION
NUMBER SUPPLIER NAME

TOTAL
LEDGER - ACCOUNT PAYABLE

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit

CODE : S003
Balance
Credit
Debit Credit
 Balance
Credit
Debit Credit

CAPITULATION
BALANCE
 LEDGER

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

1 SALDO

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

1 SALDO
Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name : 0

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name : 0

Date Description Ref Debet

Account Name :

Date Description Ref Debet

1 SALDO

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :
 Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

 Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :
 Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

Account Name :

Date Description Ref Debet

LEDGER

Hal. : 01

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 02

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
ACC. NUMBER : Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 03

ACC. NUMBER :
Balance
Credit
Debet Credit
Rp -

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
Rp -
 ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 04

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 05
 ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit
Rp -

ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 06

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
 Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

Hal. : 07

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
 Balance
Credit
Debet Credit

Hal. : 08

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit

ACC. NUMBER :
Balance
Credit
Debet Credit
 ACC. NUMBER :
Balance
Credit
Debet Credit
 TRIAL BALANCE

NO. Account Name Account Debet

TOTAL
Credit
Rp -
 ADJUSMENT ENTRIES

Date Doc. No Description REF Debet

TOTAL
Credit
 WORKSHEET

Trial Balance Adjustment Entries

Account Number Account Name Debet Credit Debet Credit

Rp Rp Rp Rp
 UD WIRASTRI
WORKSHEET
PER DEC 31, 2010

Trial Balance Adjustment Entries

Account Number Account Name Debet Credit Debet Credit

Rp Rp Rp Rp

6-1100 Wages & Salaries Expense

6-1101 Uncollectible Accounts
6-1102 Depreciation Expense - Vehicles
6-1103 Advertising Expense
6-1104 Rent Expense
6-2100 Wages & Salaries Expense
6-2101 Electricity, Telephone & Water Expense
6-2102 Maintanance Expense
6-2103 News Paper & Tabloids Expense
6-2104 Income Tax Expense
6-2105 Depreciation Expense - Equipment
6-2106 Supplies Expense
6-2107 Other General & Administrative Expense
8-1000 Interest Revenue
8-1002 Other Income
9-1000 Bank Charges
9-1001 Interest Expense
9-1002 Other Expense
WORKSHEET

Hal. : 01
Trial Balance After AE Profit and Loss Statement Balance Sheet

Debet Credit Debet Credit Debet Credit

Rp Rp Rp Rp Rp Rp
UD WIRASTRI
WORKSHEET
R DEC 31, 2010
Hal. : 02
Trial Balance After AE Profit and Loss Statement Balance Sheet

Debet Credit Debet Credit Debet Credit

Rp Rp Rp Rp Rp Rp
 PROFIT AND LOSS STATEMENT

DESCRIPTION Rp
NT

Rp
 BALANCE
DESCRIPTION
Rp
BALANCE
Rp
 PT LOKA KOMPUTER
STATEMENT OF CASH FLOW (DIRECT METHOD)
PERIODE 1 DECEMBER 2010 S.D 31 DECEMBER 2010
)
010
 BALANCE SHEET COMPARISON

30 NOVEMBER 2010 31 DECEMBER 2010

ACC. NUMBER ACCOUNT NAME
DEBET CREDIT DEBET CREDIT
TOTAL
 0
PREFERMENT
CASH RATIO
DECLINE
 NERACA

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp

TOTAL ASSETS TOTAL LIABILITIES + EQUITY

0
 CLOSING ENTRIES

POS DEBIT
DATE DESCRIPTION
REF Rp

TOTAL
CREDIT
Rp
 POST CLOSING TRIAL BALANCE

ACCOUNT DEBET
ACCOUNT NAME
NUMBER Rp

TOTAL
CREDIT
Rp