PT.

SURYA TOUR & TRAVEL

NO. ACCOUNTING POLICY
1 The basis of recording using the accrual basis

Cash received every day from the customer will be recorded in the cash account and on the same
2
will be deposited into the bank

The end of month the company prepares financial statement ( Profit and loss statement, Retained
3
statement dan balance sheet)

Recording method used for package sales are periodical method and perpetual method and Reco
4
method used for airline ticket is decentralized method.
Depreciation of fixed assets using the straight-line method;
a. Residual Value of fixed assets is null
5 b. Estimated Useful Life of Building is 20 years
c. Estimated Useful Life of Equipment is 10 years
d. Estimated useful Life of Vehicles is 8 years
6 Purchase of office stationery is recorded as asset

7 Cash disbursement under IDR 500.000 is using petty cash and petty cash using the fluctuation me

8 Cash disbursement more or same than IDR 500.000 is using check

9 Revenue will be recognize if service has been delivered to the customer except airline
count and on the same day

ss statement, Retained earning

etual method and Recording

sing the fluctuation method

cept airline
 INTSRUCTION
1 Record the transaction using general journal. (Using excel)
Absent odd number answered using perpetual method and Absent even number
2 answered using periodical method.
Absent odd number answered using decentralized method (other income) and Absent
3 even number answered using decentralized method (operating income).
Prepare Financial report such as; P-L statement, Statement of retained erning, Balance
4 sheet, Notes of financial statement and Cash flow statement.

DATE TRANSACTION
Cash sales of Traditional city tour to Mr Harry for 3 couples and implementation carried
3-Apr out on April 4 (Receipt No. 101).
Cash sales of airline ticket to Mr. Rudy destination DPS-Yogya for a couple and
4-Apr implemented on 13 April. The ticket already issued. (Receipt No. 102)

4-Apr Traditional city tour has been implemented and guests are satisfied
All Traditional city tour implementation documents have been received and fees have
5-Apr been paid in full
Cash sales of Nusa Dua Full day tour to Mr Martin for 2 couples and implementation
6-Apr carried out on April 8 (Receipt No. 103).
8-Apr Nusa Dua Full day tour has been implemented and guests are satisfied
All Nusa Dua Full day tour implementation documents have been received and fees have
9-Apr been paid in full
Bedugul –Full day tour have been sold to Mr David for 2 couples and He gave US $100
as a sign. This packages will be implemented April 12. (Receipt No. 104). Exchange
10-Apr rate of USD is IDR 14.000. The shortfall will be paid off during implementation

Mr. David has paid off his debt using dollars. Bedugul –Full day tour has been
12-Apr implemented and guests are satisfied. Exchange rate of USD is IDR 13.500. (Receipt No.
105).

All Bedugul Full day tour implementation documents have been received and fees have
13-Apr been paid in full
Cash sales of airline ticket to Mrs. Rany destination DPS-JKT for two couple and
14-Apr implemented on 15 April. The ticket already issued. (Receipt No. 106).
Cash received from customer to paid his own the amount IDR 12.000.000 (Receipt No.
18-Apr 107).
21-Apr The company paid to creditors the amount IDR 5.200.000
 24-Apr Purchases petrol at gas station IDR 300.000 by cash
28-Apr Purchases 2 box of paper @ IDR 175.000 by cash
30-Apr Please prepare adjustment if exchange rate of USD is IDR 14.500

INFORMATION THE END OF MONTH :

1. Exchange rate of USD is IDR 14.500
2. Supplies available IDR 940.000
3. Please depreciate of fixed asset
Absent even number

(other income) and Absent

ing income).
of retained erning, Balance
t.

es and implementation carried

ogya for a couple and

pt No. 102)
satisfied
been received and fees have

ouples and implementation

are satisfied
e been received and fees have

ouples and He gave US $100

eceipt No. 104). Exchange
uring implementation

ll day tour has been

D is IDR 13.500. (Receipt No.

been received and fees have

KT for two couple and

pt No. 106).
DR 12.000.000 (Receipt No.
14.500
CHART OF ACCOUNT
CODE ACCOUNT TITLE
111 Cash
112 Petty Cash
113 Bank
114 Accounts Receivable
115 Allowance for Bad Debt
116 Commission Receivable
117 Supplies
131 Land
132 Building
133 Acc. Dep. Of Building
134 Equipment
135 Acc. Dep. Of Equipment
136 Vehicles
137 Acc. Dep. Of Vehicles
211 Cost of Package Payable
212 Transportation Payable
213 Food & Beverage Payable
214 Guide & Driver Payable
215 Entry Ticket Payable
216 Commission Payable
217 Deferred Revenue
218 Sales of ticket Payable
219 Sales of Package Payable
220 Vat out Payable
221 Insurance Payable
222 Airport tax Payable
223 Airline Payable
224 Salaries Payable
225 Account Payable
311 Common Stock
312 Dividend
313 Retained Earning
314 Profit & Loss
315 Exchange Differencies
411 Sales Of Package
412 Sales Of Ticket
413 Commission Earned
511 Cost Of Package
512 Transportation Expenses
513 Food & Beverage Expenses
514 Guide & Driver Expenses
515 Entry Ticket Expenses
516 Cost Of Ticket
521 Commission Expenses
522 Supplies Expenses
523 Bad Debt Expenses
524 Salaries Expenses
525 Depreciation Of Building
526 Depreciation Of Equipment
527 Depreciation Of Vehicles
 STAR TOUR AND TRAVEL LTD
BALANCE SHEET
AS AT : APRIL, 1 2019
ASSET
CURRENT ASET :
Petty Cash 10,000,000
Bank 25,000,000
Account Receivable 12,000,000
Supplies 1,240,000
Total Current Asset 48,240,000
NON CURRENT ASSET :
Building 100,000,000
Equipment 36,000,000
Vehicles 40,000,000
Total Non Current Asset 176,000,000
TOTAL ASSET 224,240,000
 UR AND TRAVEL LTD
ALANCE SHEET
AT : APRIL, 1 2019
LIABILITIES & EQUITY
LIABILITIES :
Accounts Payable 5,200,000
Salaries Payable 9,040,000
Total Liabilities 14,240,000

EQUITIES :
Common Stock 210,000,000
Devidend -
Retained Earning -
Total Equities 210,000,000
TOTAL LIABILITIES & EQUIT 224,240,000
 AIRFARES CALCULAT
PER PASSANGER

DPS-Srby
No. COST COMPONEN
1 Person 2 Person
1 Basic rate 650,000 1,300,000
2 VAT out 68,250 136,500
3 Insurance 5,000 10,000
4 Airport tax 100,000 200,000
5 Commission 32,500 65,000
Paid by passanger 855,750 1,711,500

DPS-Yogya
No. COST COMPONEN
1 Person 2 Person
1 Basic rate 900,000 1,800,000
2 VAT out 94,500 189,000
3 Insurance 5,000 10,000
4 Airport tax 100,000 200,000
5 Commission 45,000 90,000
Paid by passanger 1,144,500 2,289,000

DPS-JKT
No. COST COMPONEN
1 Person 4 Person
1 Basic rate 1,200,000 4,800,000
2 VAT out 126,000 504,000
3 Insurance 5,000 20,000
4 Airport tax 100,000 400,000
5 Commission 60,000 240,000
Paid by passanger 1,491,000 5,964,000
AIRFARES CALCULATION
PER PASSANGER

DPS-Batam
No. COST COMPONEN
1 Person 2Person
1 Basic rate 1,700,000 3,400,000
2 VAT out 178,500 357,000
3 Insurance 5,000 10,000
4 Airport tax 100,000 200,000
5 Commission 85,000 170,000
Paid by passanger 2,068,500 4,137,000

DPS-Medan
No. COST COMPONEN
1 Person 2 Person
1 Basic rate 1,800,000 3,600,000
2 VAT out 189,000 378,000
3 Insurance 5,000 10,000
4 Airport tax 100,000 200,000
5 Commission 90,000 180,000
Paid by passanger 2,184,000 4,368,000
 COST Of PACKAGES NUSA DUA-FULL DAY TOUR
No. COMPONENT 1 PERSON 2 PERSON
1 Transportation Rp 350,000 Rp 350,000
Entry Ticket
Water Sport Rp 265,000 Rp 530,000
2 GWK Rp 125,000 Rp 250,000
Pandawa Rp 10,000 Rp 20,000
Uluwatu Rp 110,000 Rp 220,000
Parking
Water Sport Rp 5,000 Rp 5,000
3 GWK Rp 5,000 Rp 5,000
Pandawa Rp 5,000 Rp 5,000
Uluwatu Rp 5,000 Rp 5,000
Food & Beverage
4 Nusa Dua Rp 90,000 Rp 180,000
Jimbaran Bay Rp 250,000 Rp 500,000
Guide & Driver Fee
5 Guide Fee Rp 300,000 Rp 300,000
Driver Fee Rp 250,000 Rp 250,000
Total Cost Rp 1,770,000 Rp 2,620,000
Margin 20% Rp 354,000 Rp 524,000
Sales Of Packages Rp 2,124,000 Rp 3,144,000

COST Of PACKAGES BEDUGUL-FULL DAY TOUR

No. COMPONENT 1 PERSON 2 PERSON
1 Transportation Rp 400,000 Rp 400,000
Entry Ticket
Candi Kuning Rp 20,000 Rp 40,000
2 Jati Luwih Rp 15,000 Rp 30,000
Alas Kedaton Rp 15,000 Rp 30,000
Tanah Lot Rp 20,000 Rp 40,000
Parking
Candi Kuning Rp 5,000 Rp 5,000
3 Jati Luwih Rp 5,000 Rp 5,000
Alas Kedaton Rp 5,000 Rp 5,000
Tanah Lot Rp 5,000 Rp 5,000
Food & Beverage
4 Bedugul (lunch) Rp 150,000 Rp 300,000
Tanah Lot (dinner) Rp 200,000 Rp 400,000
Guide & Driver Fee
5 Guide Fee Rp 300,000 Rp 300,000
Driver Fee Rp 250,000 Rp 250,000
Total Cost Rp 1,390,000 Rp 1,810,000
 Margin 25% Rp 347,500 Rp 452,500
Sales Of Packages Rp 1,737,500 Rp 2,262,500
DUA-FULL DAY TOUR
3 PERSON 4 PERSON 5 PERSON No.
Rp 350,000 Rp 350,000 Rp 350,000 1
2
Rp 795,000 Rp 1,060,000 Rp 1,325,000 3
Rp 375,000 Rp 500,000 Rp 625,000 4
Rp 30,000 Rp 40,000 Rp 50,000 5
Rp 330,000 Rp 440,000 Rp 550,000 Total Cost
Margin 20%
Rp 5,000 Rp 5,000 Rp 5,000 Sales Of Packages
Rp 5,000 Rp 5,000 Rp 5,000
Rp 5,000 Rp 5,000 Rp 5,000
Rp 5,000 Rp 5,000 Rp 5,000
No.
Rp 270,000 Rp 360,000 Rp 450,000 1
Rp 750,000 Rp 1,000,000 Rp 1,250,000 2
3
Rp 300,000 Rp 300,000 Rp 300,000 4
Rp 250,000 Rp 250,000 Rp 250,000 5
Rp 3,470,000 Rp 4,320,000 Rp 5,170,000 Total Cost
Rp 694,000 Rp 864,000 Rp 1,034,000 Margin 20%
Rp 4,164,000 Rp 5,184,000 Rp 6,204,000 Sales Of Packages

GUL-FULL DAY TOUR

3 PERSON 4 PERSON 5 PERSON
Rp 400,000 Rp 400,000 Rp 400,000

Rp 60,000 Rp 80,000 Rp 100,000

Rp 45,000 Rp 60,000 Rp 75,000
Rp 45,000 Rp 60,000 Rp 75,000
Rp 60,000 Rp 80,000 Rp 100,000

Rp 5,000 Rp 5,000 Rp 5,000

Rp 5,000 Rp 5,000 Rp 5,000
Rp 5,000 Rp 5,000 Rp 5,000
Rp 5,000 Rp 5,000 Rp 5,000

Rp 450,000 Rp 600,000 Rp 750,000

Rp 600,000 Rp 800,000 Rp 1,000,000

Rp 300,000 Rp 300,000 Rp 300,000

Rp 250,000 Rp 250,000 Rp 250,000
Rp 2,230,000 Rp 2,650,000 Rp 3,070,000
Rp 557,500 Rp 662,500 Rp 767,500
Rp 2,787,500 Rp 3,312,500 Rp 3,837,500
 COST Of PACKAGES DENPASAR CITY TOUR
COMPONENT 1 PERSON 2 PERSON 3 PERSON
Transportation Rp 200,000 Rp 200,000 Rp 200,000
Entry Ticket Rp 30,000 Rp 60,000 Rp 90,000
Parking Rp 20,000 Rp 20,000 Rp 20,000
Food & Beverage Rp 100,000 Rp 200,000 Rp 300,000
Guide & Driver fee Rp 100,000 Rp 100,000 Rp 100,000
Total Cost Rp 450,000 Rp 580,000 Rp 710,000
Margin 20% Rp 90,000 Rp 116,000 Rp 142,000
Sales Of Packages Rp 540,000 Rp 696,000 Rp 852,000

COST Of PACKAGES TRADITIONAL CITY TOUR

COMPONENT 1 PERSON 2 PERSON 3 PERSON
Transportation Rp 250,000 Rp 250,000 Rp 250,000
Entry Ticket Rp 20,000 Rp 40,000 Rp 60,000
Parking Rp 20,000 Rp 20,000 Rp 20,000
Food & Beverage Rp 90,000 Rp 180,000 Rp 270,000
Guide & Driver fee Rp 100,000 Rp 100,000 Rp 100,000
Total Cost Rp 480,000 Rp 590,000 Rp 700,000
Margin 20% Rp 96,000 Rp 118,000 Rp 140,000
Sales Of Packages Rp 576,000 Rp 708,000 Rp 840,000
OUR
4 PERSON 5 PERSON
Rp 200,000 Rp 200,000
Rp 120,000 Rp 150,000
Rp 20,000 Rp 20,000
Rp 400,000 Rp 500,000
Rp 100,000 Rp 100,000
Rp 840,000 Rp 970,000
Rp 168,000 Rp 194,000
Rp 1,008,000 Rp 1,164,000

AL CITY TOUR
4 PERSON 5 PERSON 6 PERSON
Rp 250,000 Rp 250,000 Rp 250,000
Rp 80,000 Rp 100,000 Rp 120,000
Rp 20,000 Rp 20,000 Rp 20,000
Rp 360,000 Rp 450,000 Rp 540,000
Rp 100,000 Rp 100,000 Rp 100,000
Rp 810,000 Rp 920,000 Rp 1,030,000
Rp 162,000 Rp 184,000 Rp 206,000
Rp 972,000 Rp 1,104,000 Rp 1,236,000
 STAR TOUR AND TRAVEL LTD
TRIAL BALANCE
AS AT : APRIL, 1 2019
CODE ACCOUNT TITLE DEBIT
111 Cash Rp -
112 Petty Cash Rp 10,000,000.00
113 Bank Rp 25,000,000.00
114 Accounts Receivable Rp 12,000,000.00
117 Supplies Rp 1,240,000.00
132 Building Rp 100,000,000.00
134 Equipment Rp 36,000,000.00
136 Vehicles Rp 40,000,000.00
224 Salaries Payable Rp -
225 Account Payable Rp -
311 Common Stock Rp -
TOTAL Rp 224,240,000.00
D

CREDIT
Rp -
Rp -
Rp - Cash Beginning of Period
Rp - Rp 35,000,000
Rp -
Rp -
Rp -
Rp -
Rp 9,040,000.00
Rp 5,200,000.00
Rp 210,000,000.00
Rp 224,240,000.00
 STAR TOUR AND TRAVEL LTD
GENERAL JOURNAL
AS AT : APRIL, 2019
DATE
3-Apr

4-Apr

4-Apr

5-Apr

6-Apr

8-Apr
9-Apr

10-Apr

12-Apr

13-Apr

14-Apr
18-Apr

21-Apr

24-Apr

28-Apr

TOTAL
 STAR TOUR AND TRAVEL LTD
GENERAL JOURNAL
AS AT : APRIL, 2019
DESCRIPTION REF
Cash 111
Deferred Revenue 217
Bank 113
Cash 111
(Cash Sales of Traditional City Tour for 3 couples and Deposit to bank)
Cash 111
Commission Earned 413
Vat out Payable 220
Insurance Payable 221
Airport tax Payable 222
Airline Payable 223
Bank 113
Cash 111
(Cash sales of airline ticket DPS-Yogya for a couple and Deposit to the bank
)
Deferred Revenue 217
Sales Of Package 411
Cost Of Package 511
Cost of Package Payable 211
(Traditional City Tour has been implemented)
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
Petty Cash 112
Bank 113
Cost of Package Payable 211
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
(Received report from tour leader)
Cash 111
Deferred Revenue 217
Bank 113
Cash 111
(Sales of Package of Nusa Dua Full day tour by Mr Martin and Deposit to
the bank)
Deferred Revenue 217
Sales Of Package 411
Cost Of Package 511
 Cost of Package Payable 211
(Nusa Dua Full Day Tour has been implemented)
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
Petty Cash 112
Bank 113
Cost of Package Payable 211
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
(Received report from tour leader)
Cash 111
Deferred Revenue 217
Bank 113
Cash 111
(Sales Bedugul Full Day Tour. Exchange $100 to IDR, exchange rate IDR
14.000)
Cash 111
Deferred Revenue 217
Sales Of Package 411
Cost Of Package 511
Cost of Package Payable 211
Bank 113
Cash 111
(Cash Received from Customer $141,67 exchange rate IDR 13.500)
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
Petty Cash 112
Bank 113
Cost of Package Payable 211
Transportation Expenses 512
Food & Beverage Expenses 513
Guide & Driver Expenses 514
Entry Ticket Expenses 515
(Received report from tour leader )
Cash 111
Commission Earned 413
Vat out Payable 220
Insurance Payable 221
Airport tax Payable 222
Airline Payable 223
Bank 113
Cash 111
(Cash sales of airline ticket DPS-JKT for two couples and Deposit to bank)
Cash 111
Accounts Receivable 114
(Record payment from customers)
Bank 113
Cash 111
(Deposited cash to the bank)
Account Payable 225
Bank 113
(Record payment from creditors)
Transportation Expenses 512
Petty Cash 112
(Purchases petrol at gas station)
Supplies 117
Petty Cash 112
(Purchases 2 box of paper)
TOTAL
 DEBIT CREDIT
Rp 1,236,000
Rp 1,236,000
Rp 1,236,000
Rp 1,236,000

Rp 2,289,000
Rp 90,000
Rp 189,000
Rp 10,000
Rp 200,000
Rp 1,800,000
Rp 2,289,000
Rp 2,289,000 Cash In Flow

a. Tour Package Rp 7,820,000

Rp 1,236,000 b. Airline Ticket Rp 8,253,000
Rp 1,236,000 c. Receipt from Debitor Rp 13,912,500
Rp 1,030,000 d. Exchange Differencies Rp 191,715
Rp 1,030,000

Rp 270,000
Rp 540,000 Cash Out Flow
Rp 100,000 a. Transport Expenses Rp 1,360,000
Rp 120,000 b. F&B Expenses Rp 3,300,000
Rp 490,000 c. Guide & Driver Expenses Rp 1,200,000
Rp 540,000 d. Entry Ticket Expenses Rp 2,440,000
Rp 1,030,000 e. Payable to Creditor Rp 5,200,000
Rp 270,000 f. Cash Purchase Supplies Rp 350,000
Rp 540,000
Rp 100,000
Rp 120,000

Rp 5,184,000
Rp 5,184,000
Rp 5,184,000
Rp 5,184,000

Rp 5,184,000
Rp 5,184,000
Rp 4,320,000
 Rp 4,320,000

Rp 370,000
Rp 1,360,000
Rp 550,000
Rp 2,040,000
Rp 1,760,000
Rp 2,560,000
Rp 4,320,000
Rp 370,000
Rp 1,360,000
Rp 550,000
Rp 2,040,000

Rp 1,400,000
Rp 1,400,000
Rp 1,400,000
Rp 1,400,000

Rp 1,912,500
Rp 1,400,000
Rp 3,312,500
Rp 2,650,000
Rp 2,650,000
Rp 1,912,500
Rp 1,912,500

Rp 420,000
Rp 1,400,000
Rp 550,000
Rp 280,000
Rp 1,250,000
Rp 1,400,000
Rp 2,650,000
Rp 420,000
Rp 1,400,000
Rp 550,000
Rp 280,000

Rp 5,964,000
Rp 240,000
Rp 504,000
Rp 20,000
Rp 400,000
Rp 4,800,000
Rp 5,964,000
Rp 5,964,000

Rp 12,000,000
Rp 12,000,000

Rp 12,000,000
Rp 12,000,000

Rp 5,200,000
Rp 5,200,000

Rp 300,000
Rp 300,000

Rp 350,000
Rp 350,000

Rp 97,641,000 Rp 97,641,000
 STAR TOUR AND TRAVEL LTD
GENERAL LEDGER
AS AT : APRIL, 2019

ACC TITLE : Cash

DATE DESCRIPTION REF DEBIT
1-Apr BALANCE
30-Apr GENERAL JOURNAL GJ-01 Rp 29,985,500
30-Apr ADJUSMENT ADJ-01 Rp -
D TRAVEL LTD
LEDGER
PRIL, 2019

CODE : 111
SALDO
CREDIT
DEBIT CREDIT
Rp - Rp -
Rp 29,985,500 Rp - Rp -
Rp - Rp - Rp -
 STAR TOUR AND TRAVEL LTD
TRIAL BALANCE
AS AT : APRIL, 30 2019
CODE ACCOUNT TITLE DEBIT
111 Cash Rp -
112 Petty Cash Rp 5,850,000
113 Bank Rp 45,285,500
114 Accounts Receivable Rp -
115 Allowance for Bad Debt Rp -
116 Commission Receivable Rp -
117 Supplies Rp 1,590,000
131 Land Rp -
132 Building Rp 100,000,000
133 Acc. Dep. Of Building Rp -
134 Equipment Rp 36,000,000
135 Acc. Dep. Of Equipment Rp -
136 Vehicles Rp 40,000,000
137 Acc. Dep. Of Vehicles Rp -
211 Cost of Package Payable Rp -
212 Transportation Payable Rp -
213 Food & Beverage Payable Rp -
214 Guide & Driver Payable Rp -
215 Entry Ticket Payable Rp -
216 Commission Payable Rp -
217 Deferred Revenue Rp -
218 Sales of ticket Payable Rp -
219 Sales of Package Payable Rp -
220 Vat out Payable Rp -
221 Insurance Payable Rp -
222 Airport tax Payable Rp -
223 Airline Payable Rp -
224 Salaries Payable Rp -
225 Account Payable Rp -
311 Common Stock Rp -
312 Dividend Rp -
313 Retained Earning Rp -
314 Profit & Loss Rp -
315 Exchange Differencies Rp -
411 Sales Of Package Rp -
412 Sales Of Ticket Rp -
413 Commission Earned Rp -
511 Cost Of Package Rp 8,000,000
512 Transportation Expenses Rp 300,000
513 Food & Beverage Expenses Rp -
514 Guide & Driver Expenses Rp -
515 Entry Ticket Expenses Rp -
516 Cost Of Ticket Rp -
521 Commission Expenses Rp -
522 Supplies Expenses Rp -
523 Bad Debt Expenses Rp -
524 Salaries Expenses Rp -
525 Depreciation Of Building Rp -
526 Depreciation Of Equipment Rp -
527 Depreciation Of Vehicles Rp -
TOTAL Rp 237,025,500
 CREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 693,000
Rp 30,000
Rp 600,000
Rp 6,600,000
Rp 9,040,000
Rp -
Rp 210,000,000
Rp -
Rp -
Rp -
Rp -
Rp 9,732,500
Rp -
Rp 330,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 237,025,500
 STAR TOUR AND TRAVEL LTD
ADJUSMENT
AS AT : APRIL, 30 2019
DATE DESCRIPTION
30-Apr Bank
Exchange Differencies
(Adjusment exchange rate IDR 14.500)
30-Apr Supplies Expenses
Supplies
(Adjusment of Supplies)
30-Apr Depreciation Of Building
Acc. Dep. Of Building
Depreciation Of Equipment
Acc. Dep. Of Equipment
Depreciation Of Vehicles
Acc. Dep. Of Vehicles
(Adjusment of fixed Asset)
TOTAL IS BALANCE
ND TRAVEL LTD
SMENT
RIL, 30 2019
REF DEBIT CREDIT
113 Rp 191,715
315 Rp 191,715

522 Rp 650,000
117 Rp 650,000

525 Rp 416,667
133 Rp 416,667
526 Rp 300,000
135 Rp 300,000
527 Rp 416,667
137 Rp 416,667

Rp 1,975,048.33 Rp 1,975,048.33
 TRIAL BALANCE
CODE ACCOUNT TITLE
DEBIT
111 Cash Rp -
112 Petty Cash Rp 5,850,000
113 Bank Rp 45,285,500
114 Accounts Receivable Rp -
115 Allowance for Bad Debt Rp -
116 Commission Receivable Rp -
117 Supplies Rp 1,590,000
131 Land Rp -
132 Building Rp 100,000,000
133 Acc. Dep. Of Building Rp -
134 Equipment Rp 36,000,000
135 Acc. Dep. Of Equipment Rp -
136 Vehicles Rp 40,000,000
137 Acc. Dep. Of Vehicles Rp -
211 Cost of Package Payable Rp -
212 Transportation Payable Rp -
213 Food & Beverage Payable Rp -
214 Guide & Driver Payable Rp -
215 Entry Ticket Payable Rp -
216 Commission Payable Rp -
217 Deferred Revenue Rp -
218 Sales of ticket Payable Rp -
219 Sales of Package Payable Rp -
220 Vat out Payable Rp -
221 Insurance Payable Rp -
222 Airport tax Payable Rp -
223 Airline Payable Rp -
224 Salaries Payable Rp -
225 Account Payable Rp -
311 Common Stock Rp -
312 Dividend Rp -
313 Retained Earning Rp -
314 Profit & Loss Rp -
315 Exchange Differencies Rp -
411 Sales Of Package Rp -
412 Sales Of Ticket Rp -
413 Commission Earned Rp -
511 Cost Of Package Rp 8,000,000
512 Transportation Expenses Rp 300,000
513 Food & Beverage Expenses Rp -
514 Guide & Driver Expenses Rp -
515 Entry Ticket Expenses Rp -
516 Cost Of Ticket Rp -
521 Commission Expenses Rp -
522 Supplies Expenses Rp -
523 Bad Debt Expenses Rp -
524 Salaries Expenses Rp -
525 Depreciation Of Building Rp -
526 Depreciation Of Equipment Rp -
527 Depreciation Of Vehicles Rp -
TOTAL Rp 237,025,500
PROFIT/LO
TOTAL
 STAR TOUR AND TRAVEL LTD
WORKSHEET
AS AT : APRIL, 30 2019
TRIAL BALANCE ADJUSTMENT TRIAL BALANCE AFTER ADJUSTM
CREDIT DEBIT CREDIT DEBIT
Rp - Rp - Rp -
Rp - Rp - Rp - Rp 5,850,000
Rp - Rp 191,715.00 Rp - Rp 45,477,215
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 650,000.00 Rp 940,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 100,000,000
Rp - Rp - Rp 416,666.67 Rp -
Rp - Rp - Rp - Rp 36,000,000
Rp - Rp - Rp 300,000.00 Rp -
Rp - Rp - Rp - Rp 40,000,000
Rp - Rp - Rp 416,666.67 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 693,000 Rp - Rp - Rp -
Rp 30,000 Rp - Rp - Rp -
Rp 600,000 Rp - Rp - Rp -
Rp 6,600,000 Rp - Rp - Rp -
Rp 9,040,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 210,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 191,715.00 Rp -
Rp 9,732,500 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 330,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 8,000,000
Rp - Rp - Rp - Rp 300,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 650,000.00 Rp - Rp 650,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 416,666.67 Rp - Rp 416,667
Rp - Rp 300,000.00 Rp - Rp 300,000
Rp - Rp 416,666.67 Rp - Rp 416,667
Rp 237,025,500 Rp 1,975,048.33 Rp 1,975,048.33 Rp 238,350,548
PROFIT/LOSS
TOTAL
D

LANCE AFTER ADJUSTMENT PROFIT AND LOSS BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 5,850,000
Rp - Rp - Rp - Rp 45,477,215
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 940,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 100,000,000
Rp 416,667 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 36,000,000
Rp 300,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 40,000,000
Rp 416,667 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 693,000 Rp - Rp - Rp -
Rp 30,000 Rp - Rp - Rp -
Rp 600,000 Rp - Rp - Rp -
Rp 6,600,000 Rp - Rp - Rp -
Rp 9,040,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 210,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 191,715 Rp - Rp 191,715 Rp -
Rp 9,732,500 Rp - Rp 9,732,500 Rp -
Rp - Rp - Rp - Rp -
Rp 330,000 Rp - Rp 330,000 Rp -
Rp - Rp 8,000,000 Rp - Rp -
Rp - Rp 300,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 650,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 416,667 Rp - Rp -
Rp - Rp 300,000 Rp - Rp -
Rp - Rp 416,667 Rp - Rp -
Rp 238,350,548 Rp 10,083,333.33 Rp 10,254,215.00 Rp 228,267,215.00
Rp 170,881.67 Rp - Rp -
Rp 10,254,215.00 Rp 10,254,215.00 Rp 228,267,215.00
BALANCE SHEET
CREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 416,667
Rp -
Rp 300,000
Rp -
Rp 416,667
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 693,000
Rp 30,000
Rp 600,000
Rp 6,600,000
Rp 9,040,000
Rp -
Rp 210,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 228,096,333.33
Rp 170,881.67
Rp 228,267,215.00
 STAR TOUR AND TRAVEL LTD
REATINED EARNING STATEMENT
AS AT : APRIL, 30 2019
REATINED EARNING (BEGINNING)
Add :
Net Profit Income Rp 170,882
Less :
DEVIDEND Rp -

RETAINED EARNING (END)

 TD
MENT

Rp -

Rp 170,882
Rp 170,882
 STAR TOUR AND TRAVEL LTD
PROFIT & LOSS STATEMENT
AS AT : APRIL, 30 2019
REVENUES
411 Sales Of Package Rp 9,732,500
412 Sales Of Ticket Rp -
413 Commission Earned Rp 330,000
TOTAL REVENUES Rp 10,062,500
COST OF SALES
511 Cost Of Package Rp 8,000,000
516 Cost Of Ticket Rp -
GROSS PROFIT
OPERATING EXPENSES
512 Transportation Expenses Rp 300,000
513 Food & Beverage Expenses Rp -
514 Guide & Driver Expenses Rp -
515 Entry Ticket Expenses Rp -
521 Commission Expenses Rp -
522 Supplies Expenses Rp 650,000
523 Bad Debt Expenses Rp -
524 Salaries Expenses Rp -
525 Depreciation Of Building Rp 416,666.67
526 Depreciation Of Equipment Rp 300,000
527 Depreciation Of Vehicles Rp 416,666.67
TOTAL OPERATING EXPENSES
NET OPERATING LOSS
OTHER REVENUES
315 Exchange Differencies
NET INCOME BEFORE TEXT
Rp 2,062,500

Rp 2,083,333
Rp (20,833.33)

Rp 191,715.00
Rp 170,882
 STA

ASSET
CURRENT ASSET :
111 Cash
112 Petty Cash
113 Bank
114 Accounts Receivable Rp -
115 Allowance for Bad Debt Rp -

116 Commission Receivable

117 Supplies
TOTAL CURRENT ASSET
FIXED ASSET :
131 Land
132 Building Rp 100,000,000
133 Acc. Dep. Of Building Rp 416,666.67

134 Equipment Rp 36,000,000

135 Acc. Dep. Of Equipment Rp 300,000

136 Vehicles Rp 40,000,000

137 Acc. Dep. Of Vehicles Rp 416,666.67

TOTAL FIXED ASSET

TOTAL ASSET
 STAR TOUR AND TRAVEL LTD
BALANCE SHEET
AS AT : APRIL, 30 2019
LIABILITIES & EQUI
CURRENT LIABILITIES :
Rp - 211
Rp 5,850,000 212
Rp 45,477,215 213
214
215
Rp - 216
Rp - 217
Rp 940,000 218
Rp 52,267,215 219
220
Rp - 221
222
223
Rp 99,583,333 224
225
TOTAL CURRENT LIABILITIES
Rp 35,700,000 EQUITY
311
313
Rp 39,583,333
Rp 174,866,667 TOTAL EQUITY
Rp 227,133,882 TOTAL LIABILITIES & EQUITY
L LTD

19
LIABILITIES & EQUITY
RENT LIABILITIES :
Cost of Package Payable Rp -
Transportation Payable Rp -
Food & Beverage Payable Rp -
Guide & Driver Payable Rp -
Entry Ticket Payable Rp -
Commission Payable Rp -
Deferred Revenue Rp -
Sales of ticket Payable Rp -
Sales of Package Payable Rp -
Vat out Payable Rp 693,000
Insurance Payable Rp 30,000
Airport tax Payable Rp 600,000
Airline Payable Rp 6,600,000
Salaries Payable Rp 9,040,000
Account Payable Rp -
TOTAL CURRENT LIABILITIES Rp 16,963,000
ITY
Common Stock Rp 210,000,000
Retained Earning Rp 170,882

TOTAL EQUITY Rp 210,170,882

TOTAL LIABILITIES & EQUITY Rp 227,133,882
 STAR TOUR AND TRAVEL LTD
CASH FLOW STATEMENT
PERIOD : APRIL 1 - APRIL 30, 2019
CASH IN FLOW :
Cash Sales Package Rp 7,820,000
Cash Sales Airline Ticket Rp 8,253,000
Cash Receipt From Debtor Rp 13,912,500
Exchange Differencies Rp 191,715
TOTAL CASH FLOW IN
CASH OUT FLOW :
Paid Transportation Expeneses Rp 1,360,000
Paid Food & Beverage Expenses Rp 3,300,000
Paid Guide & Driver Expenses Rp 1,200,000
Paid Entry Ticket Expenses Rp 2,440,000
Paid Payable to Creditors Rp 5,200,000
Cash Purchases Supplies Rp 350,000
TOTAL CASH OUT FLOW
Nett Cash Flow from Operating Activity
CASH BALANCE (BEGINNING)
Petty Cash Rp 10,000,000
Bank Rp 25,000,000

CASH BALANCE (ENDING)

D

019

Rp 30,177,215

Rp 13,850,000
Rp 16,327,215

Rp 35,000,000
Rp 51,327,215
 STAR TOUR AND TRAVEL LTD
NOTES OF FINANCIAL STATEMENT
AS AT : APRIL 30, 2019
112 Petty Cash
113 Bank
a. IDR
b. USD $ 241.67 x Rp 14,500
117 Supplies
132 Building
133 Acc. Dep. Of Building
134 Equipment
135 Acc. Dep. Of Equipment
136 Vehicles
137 Acc. Dep. Of Vehicles
220 Vat out Payable
221 Insurance Payable
222 Airport tax Payable
223 Airline Payable
224 Salaries Payable
225 Account Payable
311 Common Stock
313 Retained Earning
315 Exchange Differencies
411 Sales Of Package
412 Sales Of Ticket
413 Commission Earned
511 Cost Of Package
512 Transportation Expenses
513 Food & Beverage Expenses
514 Guide & Driver Expenses
515 Entry Ticket Expenses
516 Cost Of Ticket
521 Commission Expenses
522 Supplies Expenses
525 Depreciation Of Building
526 Depreciation Of Equipment
527 Depreciation Of Vehicles
RAVEL LTD
L STATEMENT
30, 2019
Rp 5,850,000 Clear
Rp 45,477,215 Clear
Rp 41,973,000
Rp 3,504,215
Rp 940,000 Clear
Rp 100,000,000 Clear
Rp 416,667 Clear
Rp 36,000,000 Clear
Rp 300,000 Clear
Rp 40,000,000 Clear
Rp 416,667 Clear
Rp 693,000 Clear
Rp 30,000 Clear
Rp 600,000 Clear
Rp 6,600,000 Clear
Rp 9,040,000 Clear
Rp - Clear
Rp 210,000,000 Clear
Rp 170,882 Clear
Rp 191,715 Clear
Rp 9,732,500 Clear
Rp - Clear
Rp 330,000 Clear
Rp 8,000,000 Clear
Rp 300,000 Clear
Rp - Clear
Rp - Clear
Rp - Clear
Rp - Clear
Rp - Clear
Rp 650,000 Clear
Rp 416,667 Clear
Rp 300,000 Clear
Rp 416,667 Clear