This document summarizes the transactions for a store in January 2012. It shows debits and credits to various accounts including cash, bank, accounts receivable, purchases, sales and expenses. There were transactions every day of the month involving sales, purchases, payments, expenses and transfers between cash and bank accounts. The ending cash balance was 24.7 million and the ending bank balance was 145.9 million.

1. Sunday, October 21, 2012 08:40 PM Page 1
POSTING REPORT For Januav.2012
Account Description Debit Credil
Voucher: 1 Date:02-Jan-12 Folio:
1000 KAs 100,000,993.00
3OOO MODAL PALUI 100,000,993.0(
Voucher:2 Date: 02-Jan-12 Folio:
1O1O BANK 90,000,993.00
1OOO KAS 90,000,993.0(
Voucher:3 Date:02-Jan-12 Folio:
1O4O SEWABAYAR DIMUKA 1,200,993.00
101O BANK 1,200,993.0t
Voucher:4 Date:02-Jan-12 Folio:
1050 REFUATJA'IAN TOKO s,000,993.00
1OOO KAS 5,000,993.0(
Voucher:5 Date:03-Jan-12 Folio:
5O1O PEMBELIAN 50,000,993.00
1O1O BANK 50,000,993.0(
Date: M-Jan-12
1OOO KAS 55,000,993.00
4OOO PENJUALAN 55,000,993.0(
Voucher:7 Date:04-Jan-12 Folio:
1O1O BANK 55,000,993.00
1OOO KAS 55,000,993.0(
Voucher:8 : 05-Jan-12
4O1O PETUR DAN POT. PENJUALAN 2,000,993.00
1O1O BANK 2,000,993.0(
Voucher 9 Date:05Jan-12 Folio:
1OOO KAS 1,750,993.00
5O2O RETUR & POT. PEMBELIAN 1,750,993.0(
Voucher: 10 Date:06-Jan-12 Folio:
5O1O PEMBELIAN 75,000,993.00
2OOO.OOIHUTANG DAGANG TOKO ABC 75,000,993.0(
Voucher: 11 Date:06-Jan-12 Folio:
5O3O BIAYA ANGKUT PEMBELIAN 1,000,993.00
1OOO KAS 1,000,993.0(
Voucher: 12 Date:07-Jan-12 Folio:
1 O2O.OO,IPIUTANG DAGANG GARBUS 40,000,993.00
4OOO PENJUALAN 40,000,993.0t
Voucher: 13 Date:07-Jan-12 Folio:
1 O2O.OOiPIUTANG DAGANG SARWIN 45,000,993.00
4OOO PENJUALAN 45,000,993.0(

2. Sunday, October 21,2012 08:40 PM Page 2
POSTING REPORT For Januav.2A12
Account Description Debit Credit
Voucher: 14 Date:08-Jan-12 Folio:
4O1O PETUR DAN POT, PENJUALAN 3,000,993.00
1 O2O.OOiPIUTANG DAGANG SARWIN 3,000,993.00
Voucher: 15 kts: O8-Jan-12 Folio:
5O2O RETUR & POT. PEMBELIAN 2,500,993.00
2OOO.OOIHUTANG DAGANG TOKO ABC 2,500,993.00
Voucher: 16 Date:08-Jan-12 Folio:
5030 BIAYA ANGKUT PEMBELIi{N 2,000,994.00
1010 BANK 2,000,994.00
Voucher: 17 Date:08-Jan-12 Folio:
2OOO.OOIHUTANG DAGANG TOKO ABC 72,500,993.00
5O2O RETURA POT. PEMBELIAN 1,450,000.00
1O1O BANK 71,050,993.00
Voucher 18 Date:10-Jan-12 Folio:
1OOO KAS 39,400,993.00
4O1O PETURDANPOT. PENJUALAN 600,000.00
1 O2O.OO2PIUTANG DAGANG SARWIN 40,000,993.00
Voucher 19 Date:10-Jan-12 Folio:
1000 I(AS 41,370,000.00
4O1O PETURDAN POT. PENJUALAN 630,000.00
1 O2O.OO,PIUTANG DAGANG SARWIN 42,000,000.00
Voucher:20 Date: 10-Jan-12 Folio:
1O1O BANK 80,170,993.00
1OOO KAS 80,170,993.00
Voucher:2l Date: t1-Jan-12 Folio:
6020 BIAYAATK 25,993.00
1OOO KAS 25,993.00
Voucher:22 Date: 12-Jan-12 Folio:
6010 BIAYAKOMSUMSI 50,993.00
1000 KAs 50,993.00
Voucher:23 Date: 12-Jan-12 Folio:
6030 BIAYA LISTRIK, AIR,TELPON 100,993.00
1000 KAS 100,993.00
Voucher:24 Date: 14-Jan-12 Folio:
6040 biaya pemeliharaan peralatan toko 50,993.00
1OOO KAS 50,993.00
Voucher:25 Date: 15-Jan-12 Folio:
5010 PEMBELTAN 25,000,993.00
1010 BANK 25,000,993.00
Voucher:26 Date: 16-Jan-12 Folio:
5O1O PEMBELIAN 100,000,993.00
2OOO.OOIHUTANG DAGANG TOKO ABC 100,000,993.00

3. Sunday, October 21, 2012 08:40 PM Page 3
POSTING REPORT For Januav,2A12
Account Description Debit Credit
Voucher:27 Date: 17-Jan-12 Folio:
5O3O BIAYA ANGKUT PEMBELIAN 2,500,993.00
101O BANK 2,500,993.00
Voucter:28 Date: 18-Jan-12 Fofio:
1OOO KAS 1,500,993.00
4OOO PENJUALAN 1,500,993.00
Voucher:29 Date: 19-|an-12 Folio:
1 O2O.OOIPIUTANG DAGANG GARBUS 60,000,993.00
4OOO PENJUALAN 60,000,993.00
Voucher: 30 Date:20-Jan-12 Folio:
1 O2O.OOiPIUTANG DAGANG SARWIN 55,000,993.00
4OOO PENJUALAN 55,000,993.00
Voucher:31 Date:22-Jan-12 Folio:
1 O2O.OOIPIUTANG DAGANG GALUH 20,000,993.00
4OOO PENJUALAN 20,000.993.00
Voucher:32 Date:23-Jan-12 Folio:
6000 BIAYAGAJI 2,500,993.00
1000 KAs 2,500,993.00
6020 BIAYAATK 50,993.00
1000 KAs 50,993.00
Voucher:34 Date:25-Jan-12 Folio:
601O BIAYAKOMSUMSI 75,993.00
1000 KAs 75,993.00
Voucher:35 Date:2&Jan-12 Folio:
1000 KAs 19,700,993.00
4O1O PETURDANPOT.PENJUALAN 300,000.00
1 O2O.OOIPIUTANG DAGANG GALUH 20,000,993.00
Voucher:36 Dafe:27-Jan-12 Folio:
1000 KAs 55,000,000.00
1 O2O.OO,PIUTANG DAGANG SARWIN 5s,000,000.00
Vouclpr:37 Date:27-Jan-12 Folirr:
1O1O BANK 74,700,993.00
1OOO KAS 74,700,993.00
Voucher:38 Date:28-Jan-12 Folio:
6030 BIAYA LI$TRIK, AIR,TELPON 175,993.00
1OOO KAS 175,993.00
Voucher:39 Date:29-Jan-12 Folio:
5O1O PEMBELIAN 25,000,993.00
2OOO.OO,FIUTANG DAGANG TOKO BCD 25,000,993.00

4. SuMay, October21,2012 08:,0 Pt Page 4
. POSTING REPORT For January,2012
Account Description Debit Credit
Voucher:40 Date:29-Jan-12 Folio:
1000 KAS 20,000,993.00
4000 PENJUALAN 20,000,993.00
Vot^rcter:4l Date:3lJarpl2 Folio:
6010 BTAYAKOMSUMST 100,993,00
1000 KAs 100,993.00
Voucher:42 Date: 31-Jan'12 Folio:
6060 BIAYASERBASERBI 30,993.00
1000 r(As 30,993.00
43
Vouchen Date: 31-Jan-12 Folio:
6070 BIAYAADMINISTRASIBANK 50,993.00
1010 BANK , 50,993.00
4O2O RENDAPATAN JASAGIRO 125,993.00
1010 BANK 125,993.00
Voucher:44 Datq 31-Jan-12 Falio:
2O1O HUTANGGAJI 500,993.00
6000 BIAYAGAJI 500,993.00
45
Voucher Date: 31-Jan-12 Folio:
sMO BIAYASEWATOKO 100,993.00
1O4O SEWABAYAR DIMUKA 100,993.00
Voucher:46 Date: 31-Jan-12 Folio:
6080 BIAYAAKUM. PERALATAN TOKO 83,M9.00
15OO AKUMULASIPENY. PERALATANTOKO 83,349.00
Voucher 47 Date: 31-Ian-12 Folio:
SOOO HPP 100,000,993.00
1O3O PERSEDIAAN BAMNG DAGANG 100,000,993.00

5. Sunday, October21,2012 08:41 PM Page 1
TRANSACTION REPORT For January, 2012
Voucher Date Folio Description Debit Credit
10fi): KAS Prior Balance:
1 O2-Jan-12 100,000,993.00
2 O2-Jan-12 90,000,993.00
4 t2-Jan-12 5,000,993.00
6 04-Jan-12 5s,000,993.00
7 04-Jan-12 55,000,993.00
I 05-Jan-12 1.750.993.00
11 06-Jan-12 1,000,993.00
18 10-Jan-12 39,400,993.00
19 10-Jan-12 41,370,000,00
2A 10-Jan-12 80,170,993.00
21 11-Jan-12 25,993.00
22 12-Jan-12 50,993.00
23 12-Jan-12 100,993.00
24 14-Jan-12 50,993.00
28 18-Jan:12 1,500,993.00
32 23-Jan-12 2,500,993.00
33 24-Jan-12 50,993.00
U 25-Jan-12 75,993.00
35 26-Jan-12 19,700,993.00
36 27-Jan-12 55,000,000.00
37 27-Jan-12 74,700,993.00
38 28-Jan-12 't75,993.00
4A 29-Jan-12 20,000,993.00
4'l 31-Jan-12 100,993.00
42 31-Jan-12 30,993.00
Net Change: (24,686,063.00) CurrentBalance 24,686,063.00
1010: BANK Prior Balance: 0.00
2 02-Jan-12 90,000,993.00
3 02-Jan-12 1,200,993.00
5 03-Jan-12 50,000,993.00
7 04-Jan-12 55,000,993.00
8 05-Jan-12 2,000,993.00
16 08-Jan-12 2,000,994.00
17 08-Jan-12 71,050,993.00
2A 10-Jan-12 80,170,993.00
25 15-Jan-12 25,000,993.00
27 17-Jan-12 2,500,993.00
37 27-Jan-12 74,700,993.00
43 31-Jan-12 t25,993.00
43 31-Jan-12 50,993.00
Net Change: (l 45,900,034.00) CurrentBalance 145,940,034.00
1020,001 : PIUTANG DAGANG GARBUS Prior Balance: 0.00
12 07-Jan-12 40,000,993.00
29 19-Jan-12 60,000,993.00
Net Change: ({00,001 B86.00) CurrentBalance 100,001,986.00
{020.002: PIUTANG DAGANG SARVITIN Prior Balance:
13 A74arr-12 45,000,993.00
14 0&Jan-12 3,000,993.00
'tB 10-Jan-12 40,000,993.00
19 10-Jan-12 42,000,000.00
30 20-Jan-12 55,000,993.00
36 27-Jan-12 55,000,000.00
Net Change: 40,000,@0.fi) CurrentBalance 40,000,000.00

6. Sunday, October 21,2012 08:41 PM Page 2
TRANSACTION REPORT For Januav. 2A12
Voucher Date Folio Description Debit Credit
{020.003 : PIUTANG DAGANG GALUH Prior Balance: 0.00
31 22-Jan-12 20,000,993.00
35 26-Jan-12 20,000,993.00
Net Change: 0 CurrentBalance 0.00
IO3O: PERSEDIAAN BARANG DAGANG Prior Balance: 0.00
47 31-Jan-12 100,000,993.00
Net Change: 100,000,993.00 CurrentBalance 100,000,993.00
1040: SEWABAYAR Dl iIUKA Prior Balance: 0.00
3
02-Jan-12 1,200,993.00
45 31-Jan-l2 100,993.00
Net Ghange: (1,100,000.00) CurrentBalance 1,{00,000.00
1050 : RERALATAN TOKO Prior Balance: 0.00
4
02-Jan-12 5,000,993.00
Net Ghange: (5,000,993.00) CurrentBalance 5,000,993.00
I5fi} :AKUTITIIAS, PENY. PERATATAN TO'(O PriorBahnce:
46 31-Jan-12 83,349.00
Net Change: 83,349.00 CurrentBalance 83,349.00
2000.001 : HUTANG DAGANG TOKOABC Prior Balance: 0.00
10 06-Jan-12 75,000,993-00
15 08-Jan-12 2,50CI,993.00
17 08-Jan-12 72,500,993.00
26 16-Jan-12 100,000,993.00
Net Change: 105,001,986.fi) GurrentBalance 105,00{,996.00
2000,002 : HUTANG DAGANG TOKO BCD Prior Balance: 0.00
39 29-Ian-12 25,000,993.00
Net Change: 25,fi!0,993.fi1 CurrentBaliance 25,000,993.00
M 31-Jan-12 500,993.00
Net Change: (5fl!,993.{X}} CurrentBalance 5{n,993.00
3OOO : MODAL PALUI Prior Balanee: 0.o0
1
02-Jan-12 100,000,993.00
Net Change: 1fi1,0fiI,993.fi! CurentBalance {fi},000,993.00
4000: PENJUALAN Prior Balance: 0.00
6 04Jan-12 55,000,993.00
12 07-Jan-12 40,000,993.00
13 07-Jan-12 45,000,993.00
28 18-Jan-12 1,500,993.00
29 19-Jan-12 60,000,993.00
30 2&Jan-12 55,O00,993.O0
31 22-Jan-12 20,000,993.00
40 29-Jan-12 20,000,993.00
Net Change: 296,507,944.(X) CurrentBalance 296,507,944.00
4010: PETUR DAN POT. PENJUALAN Prior Balance: 0.00
8 05-Jan-12 2,000,993.00
14 08-Jan-12 3,000,993.00

7. Sunday, Odober 21,2012 08:41 PM Page 3
TRANSACTION REPORT For Januav, 2A12
Voucher Date Folio Description Debit
18 10-Jan-12 600,000.00
19 lGJan-12 630,000.00
35 26-Jan-12 300,000.00
Net Change: (6,531,986.00) CurrentBalance 6,531,986.(x)
40,2O : RENDAPATAN JASA GIRO Prior Balance: 0.00
43 31-Jan-12 125,993.00
!,let Change: (t 25,993.00) CurrentBalance 125,993.00
5000: HPP Prior Balance: 0.00
47 31-Jan-l2 100,000,993.00
Net Ghange: (l 00,000,993.00! CunentBalance {00,000,993.00
5010: PEMBELIAN Prior Balance:
5 03-Jan-12 50,000,993.00
10 ffi-Jan-12 75,000,993.00
25 15-Jan-12 25,000,993.00
26 16-Jan-12 100,000,993.00
39 29-lan-12 25,000,993.00
Net Change.' (275,fiN,96S.0O) CurrentBaftanse 275,004,965.m
5020 : RETUR & POT. PEiIBELIAN Prior Balance:
I
05-Jan-12 1,750,993.00
1508-Jan-12 2,500,993.00
1708-Jan-12 1,450,000.00
NetChange 700,(m-0O CunentBahnee 700,000,00
5030: BIAYA ANGKUT PET|BELIAN Prior Balance:
11 06-Jan-12 1,000,993.00
16 08-Jan-12 2,000,994.00
27 17-Jan-'12 2,500,993.00
Net Change: (5,502,980.fi0 CurrentBalance 5,502,9&!.00
504{l : BIAYA SEWA TOKO Prior Balance:
45 31-Jan-12 100,993.00
l,let Change: {l 00,993.fi1} CurrentBalance 100,993.00
6000: BIAYAGA.TI Prior Balance: 0.00
32 23-lan-12 2,500,993.00
44 31-Jan-l2 500,993.00
Net Change: {2,000,000.00) CurrentBalance 2,000,000.00
6010: BIAYAKOMSUilSI Prior Balance: 0.00
22 12-Jan-12 50,993.00
34 25-Jan-12 75,993,00
41 31-Jan-12 100,993.00
Net Charger (?27,979.@) CunentBalance n7,979.W
6020: BIAYAAfK Prior Balance: 0.00
21 11-Jan-12 25,9s3.00
33 24-Jan-12 50,993.00
Net Ghange: (76,986.fi!) CurrentBalance 76,986.00
6030 : BIAYA LISTRIK, AIR.TELPON Prior Balance: 0.00
23 12-Jan-12 100,993.00
38 2*Jan-12 175,993.00

8. Net Change: (276,986.00) CurentBalance 276,986.00
24 14-Jan-12 50,993.00
Net Change: (50,993.00) CurrentBalance 50,993.00
r BIAYASERBASERBI
42 31-Jan-l2 30,993.00
Net Change: {30,993.{X}} 30,993.00
6070 : BIAYA ADMINISTRASI BANK 0.00
43 31-Jan-12 50,993.00
Net Change: (50,993.00) 5{t,993.00
6080 : BIAYAAKUIII. PERALATAN TOKO 0.00
46 31-lan-l2 83,349.00
Net Ghange: (83,3{9.fi}} CurentBaiance 83,349.00

9. Sunday, October2l,2012 08:42 PM Page 1
INCOME STATEMENT For January, 2012
Account End Of Last Period This Period YearTo Date
MODAL
3000 MODAL PALUI 0 1 00,000,993.00 1 00,000,993.00
TOTAL MODAL 0 1 00,000,993.00 1 00,000,993.00
5000 HPP 0 (1 00,000,993.00I1 00,000,993.00)
5010 PEMBELIAN 0 (275, 004, 965.001275,004, 965.00)
5020 RETUR & POT. PEMBELIAN 0 700,000.00 700,000.00
5030 BIAYA ANGKUT PEMBELIAN 0 (5,502,980.00) (5,502,980.00)
5040 BIAYA SEWATOKO 0 (100,993.00) (100,993.00)
6000 BIAYAGAJI 0 (2,000,000.00) (2,000,000.00)
6010 BIAYAKOMSUMSI 0 (227,979.00) (227,979.A0
6020 BIAYAATK 0 (76,986.00) (76,986.00)
6030 BIAYA LISTRIK, AIR,TELPON 0 (276,986.00) (276,986.00)
6040 biaya pemeliharaan peralatan toko 0 (50,993.00) (50,993.00)
6060 BIAYASERBASERBI 0 (30,993.00) (30,993.00)
6070 BIAYA ADM IN ISTRAS I BANK 0 (50,993.00) (s0,993.00)
6080 BIAYA AKUM. PERALATAN TOKO 0 (83,M9.00) (83,349.00)
TOTAL BIAYA o {382,7A8,21 0.00I382,708,21 0.00)
Total Revenue 0 (382,708,21 0.001382,708,21 0.00)
Total Expenses 0 100,000,993.00 100,000,993.00
Net Profit a (282,7 07,217 .AA"(282,7 07,217 .001

10. Sunday, Oclober 21,2012 08:42 PM Page 1
BALANCE SHEET For Januaw,2A12
Debit Credit
HARTA
1000 KAS 24,686,063.00
1010 BANK 145,940,034.00
GARBUS
1O2O.OO1 PIUTANG DAGANG 1OO,OO1,986.00
SARWIN
1O2O.OO2 PIUTANG DAGANG 4O,OCIO,OOO.OO
1O3O PERSEDIAAN BARANG DAGANG 1OO,OOO,993.OO
1O4O SEWABAYAR DIMUKA 1,1OO,OOO.OO
1050 RERALATAN TOKO 5,000,993.00
15OO AKUMULASI PENY. PERALATAN TOKO 83,349.00
TOTAL HARTA 136,644,734.00
HUTANG
2OOO.OO1 HUTANG DAGANG TOKOABC 105,001,996.00
2OOO.OO2 HUTANG DAGANGTOKO BCD 25,000,993.00
2O1O HUTANGGAJI 500,993.00
TOTAL HUTANG 129,501,986.00
PENDAPATAN
4000 PENJUALAN 296,507,944.00
4O1O PETUR DAN POT. PENJUALAN 6,531,986.00
4A2A RENDAPATAN JASAGIRO 125,993.00
TOTAL PENDAPATAN 289,849,965.00
TOTAL LIABILITIESAND CAPITAL 419,351,951.00

11. 'l
Sunday, October 21, 2012 08:43 pM Page
TRIAL BALANCE For Janua 2412
Debit Credit
HARTA
1000 KAs 24,686,063.00
1O1O BANK 145,940,034.00
1020: PIUTANG DAGANG
1O2O.OO1 PTUTANG DAGANG GARBUS 100,001,986.00
1O2O.OO2 PIUTANG DAGANG SARWIN 40,000,000.00
1O2O.OO3 PIUTANG DAGANG GALUH 0.00
Total PIUTANG DAGANG 0.00
1O3O PERSEDIAAN BARANG DAGANG 100,000,993.00
1O4O SEWABAYAR DIMUKA 1,100,000.00
1O5O REMLATAN TOKO 5,000,993.00
15OO AKUMULASIPENY.PERALATANTOKO 83,349.00
HUTANG
200O : HUTANG DAGANG
2OOO.OO1 HUTANG DAGANG TOKO ABC
105,001,996.00
2OOO.OO2 HUTANG DAGANGTOKO BCD
25,000,993.00
Total HUTANG DAGANG 0.00
2O1O HUTANGGAJI 500,993.00
MODAL
3000 MODAL PALUI 100,000,993.00
3010 LABATAHUN BERJALAN 0.00
3020 LABADITAHAN 0.00
3030 REKENING PENYEIMBANG 0.00
PENDAPATAN
4000 PENJUALAN 296,507,944.00
4010 PETUR DAN POT. PENJUALAN 6,531,996.00
4020 RENDAPATAN JASAGIRO 125,993.00

12. Sunday, October21,2012 08:43 PM Page 2
TRIAL BALANCE For Janua 2012
Debit Credit
5000 HPP 100,000,993.00
5010 PEMBELIAN 275,0M,965.00
5020 RETUR & POT, PEMBELIAN 700,000.00
5030 BIAYA ANGKUT PEMBELIAN 5,502,980.00
5040 BIAYA SEWATOKO 100,993.00
6000 BIAYAGAJI 2,000,000.00
6010 BIAYA KOMSUMSI 227,979.00
6020 BIAYAATK 76,986.00
6030 BIAYA LISTRIK, AIR,TELPON 276,986.00
6040 biaya pemeliharaan peralatran toko 50,993.00
6050 BIAYABUNGA 0.00
6060 BIAYASERBASERBI 30,993.00
6070 BIAYA ADMINISTRASI BANK 50,993.00
6080 BIAYAAKUM. PERALATAN TOKO 83,349.00