Sales Journ

December 2016
Debit

DATE DOC. NO. Customer's Cash In Bank

12/2/2016 F-GS-02/12 CV. RAINBOW

12/12/2016 F-GS-12/12 CV. MAPAN

12/21/2016 F-GS-21/12 PT. CITRA AMELINDA

12/28/2016 F-GS-28/12 CV. RAINBOW

Total
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 Sales Journal
December 2016
Debit Credit

Accounts Cost Of Good Freight

Receivable Sold Sales VAT Out Collected

Rp 572,660,000.00 Rp 520,600,000.00 Rp 52,060,000.00

Rp 636,944,000.00 Rp 579,040,000.00 Rp 57,904,000.00

Rp 575,113,000.00 Rp 522,830,000.00 Rp 52,283,000.00

Rp 613,030,000.00 Rp 557,300,000.00 Rp 55,730,000.00

### ### ###

Merchandise
Inventory
 Cash Receipt Journal
December 2016
DEBIT

DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank

12/4/2016 BKM-12-01 CV. RAINBOW Rp 289,520,000.00

12/10/2016 BKM-12-02 PT. CITRA AMELINDA Rp 337,385,400.00
10/12/20116 BKM-12-03 PT. KIRANA ARTA Rp 40,780,000.00
12/18/2016 BKM-12-04 CV. MAPAN Rp 363,770,000.00
12/23/2016 BKM-12-05 Kepala Bagian Keuangan Rp 6,300,000.00
12/23/2016 BKM-12-06 Kepala Bagian Keuangan Rp 150,000,000.00
12/28/2016 BKM-12-07 PT. CITRA AMELIND Rp 200,000,000.00

TOTAL Rp 1,387,755,400.00

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 Page :

DEBIT CREDIT
OTHER OTHER
ACCT NO. Account Debited AMOUNT Account Receivable ACCT NO.

Rp 289,520,000.00
Rp 337,385,400.00
Rp 40,780,000.00
Rp 363,770,000.00
Rp 6,300,000.00
Rp 150,000,000.00
Rp 200,000,000.00

Rp 1,387,755,400.00

an paraf

ri 2021
age :

CREDIT
OTHER
AMOUNT
 Purchase Jour
December 201
DEBIT

Merchandise
DATE DOC. NO. VENDOR'S Inventory

12/4/2016 F-RU-02/12 PT. SEDAR Rp 440,352,000.00

12/16/2016 F-PS-16/12 PT. GINANJAR Rp 476,784,000.00

12/22/2016 F-AR-22/12 PT. WARKOM MUSTIKA Rp 433,576,000.00

12/30/2016 F-MA-30/12 PT. SEDAR Rp 562,496,000.00

Total ###
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Purchase Journal
December 2016
DEBIT CREDIT

VAT In Cost of Goods Sold Cash In Bank Accounts Payable

Rp 44,035,200.00 Rp 484,387,200.00

Rp 47,678,400.00 Rp 524,462,400.00

Rp 43,357,600.00 Rp 476,933,600.00

Rp 56,249,600.00 Rp 618,745,600.00

Rp 191,320,800.00 ###
paraf
 Cash Payment Journal
December 2016

Docoument DEBIT
Number Accounts OTHER
DATE ACCOUNT DEBITED Payable Acc
No

12/1/2016 Gaji karyawan BKK12-01 61800

12/3/2016 Pembayaran sewa BKK12-02 11800
12/7/2016 PT. WARKOM MUSTIKA BKK12-03 Rp 266,912,800.00
12/9/2016 BANK PERSEPSI BKK12-04 Rp 11,724,600.00 21300
12/11/2016 PT.GINANJAR BKK12-05 Rp 274,032,000.00
12/15/2016 PT. SOLO MOTOR BKK12-06 Rp 18,250,000.00
12/18/2016 PT. SEDAR BKK12-07 Rp 321,552,000.00
12/21/2016 BANK JATENG BKK12-08 Rp 11,875,400.00 81100
12/23/2016 Pengisian Kembali Dana Kas Kecil BKK12-09 11200

Total ###
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DEBIT CREDIT
OTHER OTHER
Cash In Bank Acc No Acct Name
AMOUNT AMOUNT

Rp 36,980,000.00 Rp 36,980,000.00
Rp 168,000,000.00 Rp 168,000,000.00
Rp 266,912,800.00
Rp 103,116,000.00 Rp 35,936,600.00 11900 VAT IN Rp 78,904,000.00
Rp 274,032,000.00
Rp 18,250,000.00
Rp 321,552,000.00
Rp 1,979,808.00 Rp 13,855,208.00
Rp 7,426,800.00 Rp 7,426,800.00

### ### Rp78,904,000.00

Page :
 Petty Cash Journal
December 2016
Evidence Debet
Date Number Description Account Name
Other Operating
2016 1 VKK-12/01 Pembayaran konsumsi Expense
Des 4 VKK-12/02 Pembayaran iklan Advertasing expense
8 VKK-12/03 Listrik, Air, Dan Telepon bulan November Accrued
Other expenses
Operating
9 VKK-12/04 Pembelian keperluan rumah tangga kantor Expense
14 VKK-12/05 Pembelian alat tulis kantor OfficeOperating
Other supplies
17 VKK-12/06 Pembelian konsumsi rapat Expense
21 VKK-12/07 Iuran keamanan dan kebersihan lingkungan Other Operating
21 VKK-12/08 Perjalanan dinas ke Semarang Other Operating
29 VKK-12/09 Pembelian keperluan rumah tangga kantor Other Operating
21 VKK-12/10 Pembelian konsumsi rapat Other Operating

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
21200 Rp 3,220,000.00 11200 Rp 7,881,300.00
61200 Rp 500,000.00
61900 Rp 750,000.00
62000 Rp 3,411,300.00

Total Rp 7,881,300.00 Total Rp 7,881,300.00

rnal
16
Debet Credit
Account Amount Petty Cash
Number
62000 Rp 475,000.00 Rp 475,000.00
61900 Rp 750,000.00 Rp 750,000.00
21200 Rp 3,220,000.00 Rp 3,220,000.00
62000 Rp 725,000.00 Rp 725,000.00
61200 Rp 500,000.00 Rp 500,000.00
62000 Rp 256,800.00 Rp 256,800.00
62000 Rp 250,000.00 Rp 250,000.00
62000 Rp 1,250,000.00 Rp 1,250,000.00
62000 Rp 198,500.00 Rp 198,500.00
62000 Rp 256,000.00 Rp 256,000.00
Rp7,881,300.00 Rp 7,881,300.00
 Memorial Journal
December 2016 Pa

DATE DOC. NO. ACCOUNT NAME AND ACC NO. DEBIT

DECSRIPTION

12/3/2016 NK-GS-12-01 Sales return 41300 Rp 37,600,000.00

VAT OUT 21300 Rp 3,760,000.00
Account Receivable 11300
Merchandise Inventory 11500 Rp 41,360,000.00
Cost Of Goods Sold 51100
(CV.RAINBOW)
12/17/2016 NK-PS-17-12 Account Payable 21100 Rp 28,943,200.00
Merchandise Inventory 11500
VAT IN 11900
(PT.GINANJAR)
12/28/2016 12 01 Devidend 31200 Rp 305,000,000.00
Devidend Payable 21305

Rp416,663,200.00
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 Page :

CREDIT

Rp 41,360,000.00

Rp 41,360,000.00

Rp 26,312,000.00
Rp 2,631,200.00

Rp 305,000,000.00

###
 ACCOUNT PAYABLE SUBSDIARY
December 2016
VENDOR'S NAME: PT. SEDAR VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a

4 Purchase Rp 484,387,200
18 Cash Payment Rp 321,552,000
30 Purchase Rp 618,745,600

VENDOR'S NAME : PT. GINANJAR VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a

11 Cash payment Rp 274,032,000
16 Purchase Rp 524,462,400
17 Purchase return Rp 28,943,200

VENDOR'S NAME : PT. WARKOM VENDOR ACCOUNT

MUSTIKA
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a

7 Cash payment Rp 266,912,000
22 Purchase Rp 476,933,600
SDIARY

NO.

BALANCE
DEBIT CREDIT
Rp 321,552,000
Rp 805,939,200
Rp 484,387,200
Rp 1,103,132,800

NO.

BALANCE
DEBIT CREDIT
Rp 274,032,000
Rp -
Rp 524,462,400
Rp 495,519,200

NO.

BALANCE
DEBIT CREDIT
Rp 272,360,000
Rp 5,448,000
Rp 482,381,600
 ACCOUNT RECEIVABLE SUBSDIARY
December 2016
CUSTOMER'S NAME: CV. CUSTOMER ACCOUNT
RAINBOW
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a
2 Sales Rp 572,660,000
3 Sales return Rp 41,360,000
4 Cash receipt Rp 289,520,000
28 Sales Rp 613,030,000

CUSTOMER'S NAME: CV. MAPAN CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a
12 Sales Rp 636,944,000
18 Cash receipt Rp 363,770,000

CUSTOMER'S NAME: PT. CITRA CUSTOMER ACCOUNT

AMELINDA
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance
10 Cash receipt Rp 337,385,400
21 Sales Rp 575,113,000
28 Cash receipt Rp 200,000,000

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 a
 UBSDIARY
6
NO.

BALANCE
DEBIT CREDIT
Rp 289,520,000
Rp 862,180,000
Rp 820,820,000
Rp 531,300,000
Rp 1,144,330,000

NO.

BALANCE
DEBIT CREDIT
Rp 363,770,000
Rp 1,000,714,000
Rp 636,944,000

NO.

BALANCE
DEBIT CREDIT
Rp 347,820,000
Rp 10,434,600
Rp 585,547,600
Rp 385,547,600

NO.

BALANCE
DEBIT CREDIT
 INVENTORY CARD
December 2016

NAME : GS-A48SCY
DECEMBER, ………
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN
UNIT PRICE TOTAL UNIT
2016 1
Des 2 CV. RAINBOW 12
3 CV. RAINBOW -1
4 PT. ZALIA 10 Rp 18,656,000.00 Rp 186,560,000.00

12 CV. MAPAN 4
8
16 PT. ZALIA 13 Rp 18,656,000.00 Rp 242,528,000.00
21 PT. CITRA AMELINDA 11
22 PT. ZALIA 9 Rp 18,656,000.00 Rp 167,904,000.00
28 CV. RAINBOW 10
30 PT. ZALIA 14 Rp 18,656,000.00 Rp 261,184,000.00
ORY CARD
ber 2016

METODE :

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
15 Rp 16,960,000.00 Rp 254,400,000.00
Rp 16,960,000.00 Rp 203,520,000.00 3 Rp 16,960,000.00 Rp 50,880,000.00
-Rp 16,960,000.00 -Rp 16,960,000.00 4 Rp 16,960,000.00 Rp 67,840,000.00
4 Rp 16,960,000.00 Rp 67,840,000.00
10 Rp 18,656,000.00 Rp 186,560,000.00
Rp 16,960,000.00 Rp 67,840,000.00 2 Rp 18,656,000.00 Rp 37,312,000.00
Rp 18,656,000.00 Rp 149,248,000.00
15 Rp 18,656,000.00 Rp 279,840,000.00
Rp 18,656,000.00 Rp 205,216,000.00 4 Rp 18,656,000.00 Rp 74,624,000.00
13 Rp 18,656,000.00 Rp 242,528,000.00
Rp 18,656,000.00 Rp 186,560,000.00 3 Rp 18,656,000.00 Rp 55,968,000.00
17 Rp 18,656,000.00 Rp 317,152,000.00
 INVENTORY CARD
December 2016

NAME :GS-A36SCY
DECEMBER, ………….
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN
UNIT PRICE TOTAL UNIT
2016 1
Des 2 CV. RAINBOW 8
3 CV. RAINBOW -1
4 PT. ZALIA 11 Rp 14,432,000.00 Rp 158,752,000.00

12 CV. MAPAN 5
5
16 PT. ZALIA 8 Rp 14,432,000.00 Rp 115,456,000.00
17 PT. ZALIA 1 Rp 14,432,000.00 Rp 14,432,000.00
21 PT. CITRA AMELINDA 9
22 PT. ZALIA 11 Rp 14,432,000.00 Rp 158,752,000.00
28 CV. RAINBOW 12
30 PT. ZALIA 11 Rp 14,432,000.00 Rp 158,752,000.00
ORY CARD
mber 2016

METODE :

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
12 Rp 13,120,000.00 Rp 157,440,000.00
Rp 13,120,000.00 Rp 104,960,000.00 4 Rp 13,120,000.00 Rp 52,480,000.00
-Rp 13,120,000.00 -Rp 13,120,000.00 5 Rp 13,120,000.00 Rp 65,600,000.00
5 Rp 13,120,000.00 Rp 65,600,000.00
11 Rp 14,432,000.00 Rp 158,752,000.00
Rp 13,120,000.00 Rp 65,600,000.00 6 Rp 14,432,000.00 Rp 86,592,000.00
Rp 14,432,000.00 Rp 72,160,000.00
14 Rp 14,432,000.00 Rp 202,048,000.00
15 Rp 14,432,000.00 Rp 216,480,000.00
Rp 14,432,000.00 Rp 129,888,000.00 6 Rp 14,432,000.00 Rp 86,592,000.00
17 Rp 14,432,000.00 Rp 245,344,000.00
Rp 14,432,000.00 Rp 173,184,000.00 5 Rp 14,432,000.00 Rp 72,160,000.00
16 Rp 14,432,000.00 Rp 230,912,000.00
 INVENTORY CARD
December 2016

NAME :GS-A24SCY
DECEMBER, ……….
( In Rupiah )
DATE INVOICE NO DESCRIPTION IN
UNIT PRICE TOTAL UNIT
2016 1
Des 2 CV. RAINBOW 10
4 PT. ZALIA 8 Rp 11,880,000.00 Rp 95,040,000.00

12 CV. MAPAN 4
4
16 PT. ZALIA 10 Rp 11,880,000.00 Rp 118,800,000.00
17 PT. ZALIA 1 Rp 11,880,000.00 Rp 11,880,000.00
21 PT. CITRA AMELINDA 7
22 PT. ZALIA 9 Rp 11,880,000.00 Rp 106,920,000.00
28 CV. RAINBOW 11
30 PT. ZALIA 12 Rp 11,880,000.00 Rp 142,560,000.00
ORY CARD
mber 2016

METODE :

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
14 Rp 10,800,000.00 Rp 151,200,000.00
Rp 10,800,000.00 Rp 108,000,000.00 4 Rp 10,800,000.00 Rp 43,200,000.00
4 Rp 10,800,000.00 Rp 43,200,000.00
8 Rp 11,880,000.00 Rp 95,040,000.00
Rp 10,800,000.00 Rp 43,200,000.00 4 Rp 11,880,000.00 Rp 47,520,000.00
Rp 11,880,000.00 Rp 47,520,000.00
14 Rp 11,880,000.00 Rp 166,320,000.00
15 Rp 11,880,000.00 Rp 178,200,000.00
Rp 11,880,000.00 Rp 83,160,000.00 8 Rp 11,880,000.00 Rp 95,040,000.00
17 Rp 11,880,000.00 Rp 201,960,000.00
Rp 11,880,000.00 Rp 130,680,000.00 6 Rp 11,880,000.00 Rp 71,280,000.00
18 Rp 11,880,000.00 Rp 213,840,000.00
 RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 Rp 2,397,747,000.00 41100 Rp 2,179,770,000.00
21300 Rp 217,977,000.00

Total Rp 2,397,747,000.00 Total Rp 2,397,747,000.00

CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 Rp 1,387,755,400.00 11300 Rp 1,387,755,400.00

Total Rp 1,387,755,400.00 Total Rp 1,387,755,400.00

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 Rp 1,913,208,000.00 21100 Rp 2,104,528,800.00
11900 Rp 191,320,800.00

Total Rp 2,104,528,800.00 Total Rp 2,104,528,800.00

CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 Rp 904,346,800 11100 Rp 1,142,945,408
61800 Rp 36,980,000 11900 Rp 78,904,000
11800 Rp 168,000,000
21300 Rp 103,116,000
81100 Rp 1,979,808
11200 Rp 7,426,800

Total Rp 1,221,849,408 Total Rp 1,221,849,408

MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41300 Rp 37,600,000 11300 Rp 41,360,000
21300 Rp 3,760,000 51100 Rp 41,360,000
11500 Rp 41,360,000 11500 Rp 26,312,000
21100 Rp 28,943,200 11900 Rp 2,631,200
31200 Rp 305,000,000 21305 Rp 305,000,000
Total Rp 416,663,200 Total Rp 416,663,200