PT SMEA MART

Memorial Journal (ADJUSTMENT)

December 2012

DATE

DOC.
NO.

31

BM-03

ACCOUNT NAME AND

DECSRIPTION
Supplies Expense
Office Supplies

REF
62600

Page :

DEBIT

CREDIT

32,500,000

11106

32,500,000

(Pemakaian Suplies)
31

BM-04

Cash In Bank

11101

7,300,000

Bank Charges

91000

1,200,000
-

Interest Revenue

81000

8,500,000

(Rekonsiliasi Bank)
31

BM-05

Bad Debts- expense

Allowances for Bad Debts

61200

3,362,500

11104

3,362,500

(Cadangan Kerugian Piutang)

31

BM-06

Transportation Expense
Petty Cash

62700

350,000

11100

350,000

(Dana Kas Kecil)

31

BM-07

Rent Expense
Prepaid Rent

31

BM-08

BM-09

45,000,000

62500

88,750,000

13102

45,000,000

Accumulated Depreciation - Equipment13104

88,750,000

Water & Telephone Expense

BM -10 Prepaid Expense

BM -11 BANK SAHABAT Loan - Long Term

BANK SAHABAT - Short Term

31

94,000,000

61300

Electricity Expense
31

11109

Depreciation Expense - Equipment

Telephone & water Payable

31

94,000,000

Depreciation Expense - Vehicles

Accumulated Depreciation - Vehicles

31

61500

62300

850,000.00

21101
11110

850,000.00
260,000.00

62200
22101

260,000.00
126,400,000.00

21104

BM -12 Company Income Tax/Income Taxes Expense

91002

126,400,000.00
46,909,000.00

Prepaid Income Taxes

11108

14,000,000.00

Income Tax Payable

21103

32,909,000.00

446,881,500

446,881,500