CV.

ROTI JAYA
Cash Receipt Journal
December 2018 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF OTHER ACCOUNTS OTHER
CASH IN BANK ACCOUNT NO. AMOUNT RECEIVABLE ACCOUNT NO. AMOUNT
11 NK12-1 PENJUALAN TUNAI 1,430,000 5-1000 917,530.00 4-1000 1,300,000
2-1600 130,000
1-1230 917,530

18 BKM12-1 Toko Harun 4,147,000 4,147,000

24 BKM12-2 TOKO SEBELAH 4,290,000 4,290,000

JUMLAH 9,867,000 917,530 8,437,000 2,347,530
No. Akun 1-1120 1-1130

ADV. DATE SIGNATURE

1,430,000
MADE BY

BOOKED BY
 CV. ROTI JAYA
Cash Payment Journal
December 2018 Page :

DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF
NO. CASH IN BANK ACCOUNT NO.
PAYABLE ACCOUNT NO. AMOUNT AMOUNT
6 NK12-1 TOKO BERKAH 1-1210 90,000 99,000
1-1500 9,000

8 BKK12-1 TOKO BERKAH 1,200,000 1,200,000

27 BKK12-2 KARYAWAN 5-1100 1,500,000 1,500,000

30 BKK12-3 Pengisian Kembali Kas Kecil 1-1100 3,000,000 3,000,000

JUMLAH 1,200,000 5,799,000
No. AKUN 2-1100 1-1120

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Sales Journal
December 2018 Page :

DEBET CREDIT
DATE DOC. DESCRIP REF ACCOUNTS OTHER OTHER
VAT
NO. SALES
RECEIVABLE ACCOUNT NO. AMOUNT OUT ACCOUNT NO. AMOUNT
10 FPJ12-1 Toko HARUM 4,290,000 5-1000 2,752,591 3,900,000 390,000 1-1230 2,752,591
11 FPJ12-2 Toko Sebelah 4,290,000 5-1000 2,752,591 3,900,000 390,000 1-1230 2,752,591
23 FPJ12-3 Toko HARUM 4,290,000 5-1000 2,667,791 3,900,000 390,000 1-1230 2,667,791
JUMLAH 12,870,000 8,172,973 11,700,000 1,170,000 8,172,973
NO. AKUN 1-1130 5-1000 4-1000 2-1600

ADV DATE
SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Purchase Journal
December 2018 Page :

DEBET CREDIT
DOC. REF OTHER ACCOUNTS OTHER
DATE DESCRIPTION MERCHANDISE VAT
NO.
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
4 FPb12-1 Toko Berkah 1,680,000 168,000 1,848,000

14 FPb12-2 Toko Berkah 1,065,000 106,500 1,171,500

JUMLAH 2,745,000 274,500 - - 3,019,500

NO. AKUN 1-1210 1-1500 2-1100

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Memorial Journal
December 2018 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
9 BM12-1 Persediaan Barang Dalam Proses 1-1220 2,336,262

Persediaan Bahan Baku dan Penolong 1-1210 2,336,262

10 BM12-2 Persediaan Barang Jadi 1-1230 6,206,477

Persediaan Barang Dalam Proses 1-1220 6,206,477

11 FPJ12-1 Return Penjualan 4-1100 130,000

VAT OUT 2-1600 13,000

PIUTANG 1-1130 143,000

PERSEDIAAN BJ 1-1230 91,753

HPP 5-1000 91,753

21 BM12-3 Persediaan Barang Dalam Proses 1-1220 2,337,670

Persediaan Bahan Baku dan Penolong 1-1210 2,337,670.00

22 BM12-4 Persediaan Barang Jadi 1-1230 6,207,885

Persediaan Barang Dalam Proses 1-1220 6,207,885

17,323,047 17,323,047
 CV. ROTI JAYA
INVENTORY CARD
December 2018

ITEM : ROTI TAWAR

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUANT QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
ITY TITY TITY

1 saldo awal 50 13,500 675,000

10 BM12-2 Teknisi Akuntansi 700 8,866 6,206,477 750 9,175 6,881,477

10 FPJ12-1 Toko HARUM 300 9,175 2,752,591 450 9,175 4,128,886

11 FPJ12-1 Toko HARUM (10) 9,175 (91,753) 460 9,175 4,220,639

11 NK12-1 PENJUALAN TUNAI 100 9,175 917,530 360 9,175 3,303,109

11 FPJ12-2 Toko Sebelah 300 9,175 2,752,591 60 9,175 550,518

22 BM12-4 Teknisi Akuntansi 700 8,868 6,207,885 760 8,893 6,758,403

23 FPJ12-3 Toko HARUM 300 8,893 2,667,791 460 8,893 4,090,612

 CV. ROTI JAYA
Petty Cash Journal
December 2018 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION ACCOUNT NO. AMOUNT PETTY CASH
ACCOUNT
15 VKK12-1 PLN, TELKOM, dan PAM Utang Beban 2-1300 950,000 950,000

20 VKK12-2 Toko Serbaneka Perlengkapan 1-1310 850,000 850,000

23 VKK12-3 Toko Serbaneka Perlengkapan 1-1310 650,000 650,000

27 VKK12-4 Karyawan Perlengkapan 1-1310 850,000 850,000

JUMLAH 3,300,000 3,300,000
1-1100

ADV. DATE SIGNATURE 2,350,000

MADE BY

BOOKED BY
###
 CV. ROTI JAYA
Recapitulation Journal
SALES JOURNAL RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

CASH RECEIPT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

PURCHASES JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

CASH PAYMENT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 - -

MEMORIAL JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

PETTY CASH JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -
 CV. ROTI JAYA
TRIAL BALANCE
Per 30 Nopember 2018

Dalam Rupiah
No November 30, 2018
ACCOUNT TITLE
Akun DEBIT CREDIT
11100 Kas Ditangan 3,000,000
11120 Kas Bank 18,891,550
11130 Piutang Usaha 1,800,000
11210 Persediaan Bahan Baku dan Penolong 2,064,350
11220 Persediaan Barang Dalam Proses 10,000,000
11230 Persediaan Produk Jadi 675,000
11310 Perlengkapan Pabrik 8,000,000
11500 PPN-Masukan 975,000
12100 Tanah 182,500,000
12200 Bangunan 130,000,000
12210 Akum. Penyu. Bangunan 28,132,000
12300 Kendaraan 36,000,000
12310 Akum. Penyu. Kendaraan 15,840,000
12400 Peralatan 24,000,000
12410 Akum. Penyu. Peralatan 19,125,000
21100 Utang Usaha 11,200,000
21200 Utang Gaji dan Upah
21300 Utang Beban 38,000,000
21400 Utang Pajak
21600 PPN- Keluaran 1,050,000
31000 Ekuitas Wawan 297,821,900
32000 Prive wawan 730,000
41000 Penjualan 45,180,000
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan 25,100,000
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak 400,000
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan 4,951,000
65000 Beban Penyu. Peralatan 3,125,000
66000 Beban Penyu. Kendaraan 2,872,000
67000 Beban Listrik Air dan Telpon 2,300,000
81000 Pendapatan Bunga 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 457,383,900 457,383,900
 CV. ROTI JAYA
GENERAL LEGER
December 2018

Account:
GENERAL LEDGER
Kas Ditangan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 3,000,000
31juRNAL Pengeluaran Kas ' 3,000,000 6,000,000
31 JURNAL PETTY CASH 3,300,000 2,700,000

Account:
GENERAL LEDGER
Kas Bank
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 18,891,550
31 J. Penerimaan Kas 9,867,000 28,758,550
31 J. Pengeluaran kas 5,799,000 22,959,550

Account:
GENERAL LEDGER
Piutang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 1,800,000
31 Jurnal Penjualan 12,870,000 14,670,000
31 Jurnal Umum 143,000 14,527,000
31 Jurnal Penerimaan Kas 8,437,000 6,090,000

Account:
GENERAL LEDGER
ediaan Bahan Baku dan Penolong
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,064,350
31 J. Pengeluaran Kas 90,000 2,154,350
31 Jurnal Pembelian 2,745,000 4,899,350
31 J. Umum 4,673,932 225,418
Account:
GENERAL LEDGER
sediaan Barang Dalam Proses
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 10,000,000
31 Jurnal Umum 4,673,932 12,414,362 2,259,570

Account:
GENERAL LEDGER
Persediaan Produk Jadi
Balance
Date Description Ref. Debet Credit
Debet
1 Opening Balance 675,000
31 cash receipt journal 917,530
31 sales journal 8,172,973
31 memorial 12,506,115 4,090,612

Account:
GENERAL LEDGER
Perlengkapan Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 8,000,000
31 Petty Cash 2,350,000 10,350,000

Account:
GENERAL LEDGER
PPN-Masukan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 975,000
31 Purchase Jurnal 274,500 1,249,500
31 Cash Out 9,000 1,258,500

Account:
GENERAL LEDGER
 GENERAL LEDGER
Tanah
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 182,500,000

Account:
GENERAL LEDGER
Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 130,000,000

Account:
GENERAL LEDGER
Akum. Penyu. Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 36,000,000

Account:
GENERAL LEDGER
Akum. Penyu. Kendaraan
 Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 24,000,000

Account:
GENERAL LEDGER
Akum. Penyu. Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Utang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
31 Cash Payment Journal 1,200,000
31 Purchase Journal 3,019,500

Account:
GENERAL LEDGER
Utang Gaji dan Upah
Balance
Date Description Ref. Debet Credit
 Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Utang Beban
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance
31 petty cash journal 950,000.00

Account:
GENERAL LEDGER
Utang Pajak
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
PPN- Keluaran
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
31 jurnal penjualan 1,170,000
31 jurnal umum 13,000
31 Jurnal Penerimaan 130,000

Account:
GENERAL LEDGER
Ekuitas Wawan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Prive wawan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 730,000

Account:
GENERAL LEDGER
Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
31 jurnal penjualan 11,700,000
31 j.penerimaan kas 1,300,000

Account:
GENERAL LEDGER
Retur Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
31 memorial Journal 130,000.00 130,000

Account:
GENERAL LEDGER
Discount Penjualan
Balance
Date Description Ref. Debet Credit
 Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Harga Pokok Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 25,100,000
31 sales journal 8,172,973 33,272,973
31 memorial journal 91,753 33,181,220
31 cash in journal 917,530 34,098,750

Account:
GENERAL LEDGER
Biaya Tenaga Kerja Langsung
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
31 cash payment journal 1,500,000 1,500,000

Account:
GENERAL LEDGER
Biaya Overhead Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Pajak
 Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 400,000

Account:
GENERAL LEDGER
Beban Pemeliharaan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Perlengkapan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Penyu. Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 4,951,000
Account:
GENERAL LEDGER
Beban Penyu. Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 3,125,000

Account:
GENERAL LEDGER
Beban Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 2,872,000

Account:
GENERAL LEDGER
Beban Listrik Air dan Telpon
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,300,000

Account:
GENERAL LEDGER
Pendapatan Bunga
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -

Account:
GENERAL LEDGER
Pendapatan lain-lain
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -

Account:
GENERAL LEDGER
Beban Adminis. Bank
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -
 Account Number:
11100 NERACA SALDO 31 DES 2018
Balance
Credit DEBET
3,000,000 =

2,700,000
-
-
-
-
-
-
Account Number: -
11120 -
Balance
Credit
18,891,550

22,959,550
-
-
-
-
-
-
Account Number: -
11130 -
Balance
Credit
1,800,000

6,090,000

-
-
-
-
-
Account Number: -
11210 -
Balance
Credit
2,064,350

225,418
-
-
 -
Account Number: -
11220 -
Balance
Credit
10,000,000
2,259,570
-
-
-
-
-
-
-
Account Number: -
11230 -
Balance
Credit
675,000
(242,530) -
(8,415,503) -
4,090,612
-
-
-
-
-
Account Number: -
11310 -
Balance
Credit
8,000,000
10,350,000
-
-
-
-
-
-
-
Account Number: -
11500 -
Balance
Credit
975,000

1,258,500
-
-
-
-
-
-
-
Account Number: -
 12100 -
Balance
Credit
182,500,000 182,500,000
-
-
-
-
-
-
-
-
Account Number: -
12200 -
Balance
Credit
130,000,000 130,000,000
-
-
-
-
-
-
-
-
Account Number: -
12210 -
Balance
Credit
28,132,000 - 28,132,000
-
-
-
-
-
-
-
-
Account Number: -
12300 -
Balance
Credit
36,000,000 36,000,000
-
-
-
-
-
-
-
-
-
-
Account Number: -
12310 -
Balance
Credit
15,840,000 - 15,840,000
-
-
-
-
-
-
-
-
Account Number: -
12400 -
Balance
Credit
24,000,000 24,000,000
-
-
-
-
-
-
-
-
-
Account Number: -
12410 -
Balance
Credit
19,125,000 - 19,125,000
-
-
-
-
-
-
-
-
Account Number: -
21100 -
Balance
Credit
11,200,000 - 11,200,000
10,000,000 -
13,019,500 -
-
-
-
-
-
-
-
Account Number: -
21200 -
Balance
 Credit
- -
-
-
-
-
-
-
-
-
Account Number: -
21300 -
Balance
Credit
38,000,000 - 38,000,000
37,050,000.00 -
-
-
-
-
-
-
-
Account Number: -
21400 -
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number: -
21600 -
Balance
Credit
1,050,000 - 1,050,000
2,220,000 -
2,207,000 -
2,337,000 -
-
-
-
-
-
-
-
Account Number: -
31000 -
Balance
Credit
 297,821,900 - 297,821,900
-
-
-
-
-
-
-
-
-
Account Number: -
32000 -
Balance
Credit
730,000
- 730,000
-
-
-
-
-
-
-
-
Account Number: -
41000 -
Balance
Credit
45,180,000 - 45,180,000
56,880,000 -
58,180,000 -
-
-
-
-
-
-
-
-
Account Number: -
41100 -
Balance
Credit
-
130,000
-
-
-
-
-
-
-
Account Number: -
41200 -
Balance
 Credit
-
-
-
-
-
-
-
-
-
-
Account Number: -
51000 -
Balance
Credit
25,100,000

34,098,750
-
-
-
-
-
-
Account Number: -
51100 -
Balance
Credit
-
1,500,000
-
-
-
-
-
-
-
-
Account Number: -
51200 -
Balance
Credit
-
-
-
-
-
-
-
-
-
-
Account Number: -
61000 -
Balance
Credit
400,000 400,000
-
-
-
-
-
-
-
Account Number: -
62000 -
Balance
Credit
-
-
-
-
-
-
-
-
-
-
Account Number: -
63000 -
Balance
Credit
-
-
-
-
-
-
-
-
-
-
Account Number: -
64000 -
Balance
Credit
4,951,000 4,951,000
-
-
-
-
-
-
-
-
 -
Account Number: -
65000 -
Balance
Credit
3,125,000 3,125,000
-
-
-
-
-
-
-
-
-
Account Number: -
66000 -
Balance
Credit
2,872,000 2,872,000
-
-
-
-
-
-
-
-
-
-
Account Number: -
67000 -
Balance
Credit
2,300,000 2,300,000
-
-
-
-
-
-
-
-
-
-
Account Number: -
81000 -
Balance
Credit
 560,000 - 560,000
-
-
-
-
-
-
-
-
-
-
Account Number: -
82000 -
Balance
Credit
475,000 - 475,000
-
-
-
-
-
-
-
-
-
-
Account Number: -
91000 -
Balance
Credit
-
-
-
-
-
-
-
-
-

457,383,900 457,383,900 472,540,400

-
RACA SALDO 31 DES 2018

KREDIT
28,132,000
15,840,000

19,125,000

13,019,500
 -

37,050,000.00

2,337,000
297,821,900

58,180,000
 3,000,000
18,891,550
1,800,000
2,064,350
10,000,000
675,000
8,000,000
975,000
182,500,000
130,000,000
28,132,000
36,000,000
15,840,000
24,000,000
19,125,000
11,200,000
 38,000,000

1,050,000
297,821,900
730,000
45,180,000

25,100,000

400,000

4,951,000
3,125,000
2,872,000
2,300,000
560,000
475,000
457,383,900 457,383,900 0
457,383,900 457,383,900
 560,000

475,000

472,540,400
 CV. ROTI JAYA
TRIAL BALANCE

Dalam Rupiah
No Desember 31, 2018
ACCOUNT TITLE
Akun DEBIT CREDIT
11100 Kas Ditangan
11120 Kas Bank
11130 Piutang Usaha
11210 Persediaan Bahan Baku dan Penolong
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi
11310 Perlengkapan Pabrik
11500 PPN-Masukan
12100 Tanah
12200 Bangunan
12210 Akum. Penyu. Bangunan
12300 Kendaraan
12310 Akum. Penyu. Kendaraan
12400 Peralatan
12410 Akum. Penyu. Peralatan
21100 Utang Usaha
21200 Utang Gaji dan Upah
21300 Utang Beban
21400 Utang Pajak
21600 PPN- Keluaran
31000 Ekuitas Wawan
32000 Prive Wawan
41000 Penjualan
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan
65000 Beban Penyu. Peralatan
66000 Beban Penyu. Kendaraan
67000 Beban Listrik Air dan Telpon
81000 Pendapatan Bunga
82000 Pendapatan lain-lain
91000 Beban Adminis. Bank
Amount
 CV. ROTI JAYA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

2018 31 KAS
Des BANK SERVICE CHARGE
PENDAPATAN BUNGA

Beban Perlengkapan
Perlengkapan

BOP
Akumulasi Penyusutan Peralatan

Beban Penyusutan Bangunan

Akumulasi Penyusutan Bangunan

Beban Penyusutan Kendaraan

Akumulasi Penyusutan Kendaraan

Beban Air Listrik dan Telefon

Utang Beban

PPN OUT COME

PPN IN COME
UTANG PPN
N

DEBET CREDIT

225,000
250,000
475,000

2,850,000
2,850,000

375,000
375,000

541,000
541,000

352,000
352,000

1,250,000
1,250,000

2,337,000
1,258,500
1,078,500

8,180,000 8,180,000
 CV. ROT
NERACA
Desemb

NERACA SALDO
KODE NAMA AKUN DEBET KREDIT
11100 Kas Ditangan 2,700,000
11120 Kas Bank 22,959,550
11130 Piutang Usaha 6,090,000
11210 Persediaan Bahan Baku dan Penolong 225,418
11220 Persediaan Barang Dalam Proses 2,259,570 -
11230 Persediaan Produk Jadi 4,090,612
11310 Perlengkapan Pabrik 10,350,000
11500 PPN-Masukan 1,258,500
12100 Tanah 182,500,000
12200 Bangunan 130,000,000
12210 Akum. Penyu. Bangunan 28,132,000
12300 Kendaraan 36,000,000
12310 Akum. Penyu. Kendaraan 15,840,000
12400 Peralatan 24,000,000
12410 Akum. Penyu. Peralatan 19,125,000
21100 Utang Usaha 13,019,500
21200 Utang Gaji dan Upah -
21300 Utang Beban 37,050,000
21400 Utang PPN -
21600 PPN- Keluaran 2,337,000
31000 Ekuitas Wawan 297,821,900
32000 Prive wawan 730,000
41000 Penjualan 58,180,000
41100 Retur Penjualan 130,000
41200 Discount Penjualan -
51000 Harga Pokok Penjualan 34,098,750
51100 Biaya Tenaga Kerja Langsung 1,500,000
51200 Biaya Overhead Pabrik -
61000 Beban Pajak 400,000
62000 Beban Pemeliharaan -
63000 Beban Perlengkapan -
64000 Beban Penyu. Bangunan 4,951,000
65000 Beban Penyu. Peralatan 3,125,000
66000 Beban Penyu. Kendaraan 2,872,000
67000 Beban Listrik Air dan Telpon 2,300,000
81000 Pendapatan Bunga 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 472,540,400 472,540,400
LABA
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET
2,700,000
225,000 23,184,550
6,090,000
225,418
2,259,570 -
4,090,612
2,850,000 7,500,000
1,258,500 -
182,500,000
130,000,000
541,000 28,673,000
36,000,000
352,000 16,192,000
24,000,000
375,000 19,500,000
13,019,500

1,250,000 38,300,000
1,078,500 1,078,500
2,337,000 -
297,821,900
730,000
58,180,000
130,000 130,000
-
34,098,750 34,098,750
1,500,000 1,500,000
375,000 375,000 375,000
400,000 400,000
-
2,850,000 2,850,000 2,850,000
541,000 5,492,000 5,492,000
3,125,000 3,125,000
352,000 3,224,000 3,224,000
1,250,000 3,550,000 3,550,000
475,000 1,035,000
 475,000
250,000 250,000 250,000
8,180,000 8,180,000 474,274,900 474,274,900 54,994,750
4,695,250
59,690,000
RUGI LABA NERACA
KREDIT DEBET KREDIT
2,700,000
23,184,550
6,090,000
225,418
2,259,570 -
4,090,612
7,500,000
-
182,500,000
130,000,000
28,673,000
36,000,000
16,192,000
24,000,000
19,500,000
13,019,500
-
38,300,000
1,078,500
- 418,550,150 116,763,000
297,821,900 301,787,150
730,000
58,180,000

1,035,000
 475,000

59,690,000 419,280,150 414,584,900

- 4,695,250
59,690,000 419,280,150 419,280,150
 CV. ROTI JAYA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
Penjualan Rp 58,180,000
Pot. Penjualan
Return Penjualan -Rp 130,000
Penjualan Bersih Rp 58,050,000
HPP Rp 34,098,750
Biaya Tenaga Kerja Langsung Rp 1,500,000
Biaya Overhead Pabrik Rp 375,000
Biaya Produksi Rp 35,973,750
LABA KOTOR Rp 22,076,250

BEBAN OPERASIONAL '

Beban Pajak Rp 400,000
Beban Pemeliharaan Rp -
Beban Perlengkapan Rp 2,850,000
Beban Penyu. Bangunan Rp 5,492,000
Beban Penyu. Peralatan Rp 3,125,000
Beban Penyu. Kendaraan Rp 3,224,000
Beban Listrik Air dan Telpon Rp 3,550,000
Total Beban Operasional Rp 18,641,000

Pendapatan NON OPERASIONAL

Pendapatan Bunga Rp 1,035,000
Pendapatan lain-lain Rp 475,000
Rp 1,510,000 Rp 1,510,000
BEBAN NON OPERASIONAL
Beban Adminis. Bank Rp 250,000
-Rp 250,000

LABA BERSIH Rp 4,695,250

 CV. ROTI JAYA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018

Modal Awal 297,821,900

LABA Rp 4,695,250
PRIVE 730,000
Penambahan/Pengurangan Modal Rp 3,965,250 Rp 3,965,250
MODAL AKHIR Rp 301,787,150
Commanditer

SAHAM
OBLIGASI
DEVIDEN
RETAINED EARNING
 CV. ROTI JAYA
LAPORAN PERUBAHAN POSISI KEUANG
PER 31 DESEMBER 2018
Aktiva Lancar
Kas Ditangan Rp 2,700,000
Kas Bank Rp 23,184,550
Piutang Usaha Rp 6,090,000
Persediaan Bahan Baku dan Penolong Rp 225,418
Persediaan Barang Dalam Proses Rp 2,259,570
Persediaan Produk Jadi Rp 4,090,612
Perlengkapan Pabrik Rp 7,500,000
PPN-Masukan Rp -
total aktiva lancar Rp 46,050,150

Aktiva Tetap
Tanah Rp 182,500,000
Bangunan Rp 130,000,000
Akum. Penyu. Bangunan -Rp 28,673,000
Kendaraan Rp 36,000,000
Akum. Penyu. Kendaraan -Rp 16,192,000
Peralatan Rp 24,000,000
Akum. Penyu. Peralatan -Rp 19,500,000
total aktiva tetap Rp 308,135,000

TOTAL AKTIVA Rp 354,185,150

 OTI JAYA
HAN POSISI KEUANGAN
ESEMBER 2018
Kewajiban Lancar

Utang Usaha Rp 13,019,500

Utang Gaji dan Upah Rp -
Utang Beban Rp 38,300,000
Utang PPN Rp 1,078,500
Rp 52,398,000
Ekuitas
Ekuitas Wawan Rp 301,787,150

354,185,150
 CV. ROTI JAYA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp

ARUS KAS AKTIVITAS OPERASIONAL

Penambahan
Penjualan Tunai 1,430,000
Pelunasan Piutang Toko Harun 4,147,000
Pelunasan Piutang Toko Sebelah 4,290,000
9,867,000

Pengurangan
Pembelian BB dan Penolong 99,000
Pelunasan UTANG 1,200,000
Pembayaran Gaji 1,500,000
Pengisian KAS KECIL 3,000,000
Jumlah Arus Kas Dari Aktivitas Operasional (5,799,000)

ARUS KAS AKTIVITAS INVESTASI

Penambahan

Pengurangan
Jumlah Arus Kas Dari Aktivitas Investasi -

ARUS KAS AKTIVITAS PENDANAAN

Penambahan
Pendapatan Jasa Giro 225,000

Pengurangan
Jumlah Arus Kas Dari Aktivitas Pendanaan 225,000
 Kas Akhir Periode 31 Desember 2018 4,293,000
KAS AWAL PERIODE 18,891,550
Kas Setara Kas 31 Desember 2018 23,184,550
DATA YANG DIBUTUHKAN UNTUK MENYUSUN CASH FLOW

1. JURNAL PENERIMAAN KAS

2. JURNAL PENGELUARAN KAS

3. JURNAL PENYESUAIAN
 CV. ROTI JAYA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT

2018
DES Penjualan Rp 58,180,000
Pendapatan Bunga Rp 1,035,000
Pendapatan Lain-lain Rp 475,000
Iktisar L/R

Iktisar L/R Rp 54,744,750

Retur Penjualan
Harga Pokok Penjualan
Biaya Tenaga Kerja Langsung
Biaya Overhead Pabrik
Beban Pajak
Beban Perlengkapan
Beban Penyu. Bangunan
Beban Penyu. Peralatan
Beban Penyu. Kendaraan
Beban Listrik Air dan Telpon

LABA USAHA Rp 4,695,250

MODAL '

MODAL Rp 730,000
PRIVE
 CREDIT

Rp 59,690,000

Rp 130,000
Rp 34,098,750
Rp 1,500,000
Rp 375,000
Rp 400,000
Rp 2,850,000
Rp 5,492,000
Rp 3,125,000
Rp 3,224,000
Rp 3,550,000

Rp 4,695,250

Rp 730,000
 CV. ROTI JAYA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018
01 JANUARI 2019
ACCOUNT DEBIT CREDIT
ACCOUNT NAME
NUMBER Rp Rp
11100 Kas Ditangan Rp 2,700,000
11120 Kas Bank Rp 23,184,550
11130 Piutang Usaha Rp 6,090,000
11210 Persediaan Bahan Baku dan Penolong Rp 225,418
11220 Persediaan Barang Dalam Proses Rp 2,259,570
11230 Persediaan Produk Jadi Rp 4,090,612
11310 Perlengkapan Pabrik Rp 7,500,000
11500 PPN-Masukan Rp -
12100 Tanah Rp 182,500,000
12200 Bangunan Rp 130,000,000
12210 Akum. Penyu. Bangunan Rp - Rp 28,673,000
12300 Kendaraan Rp 36,000,000 Rp -
12310 Akum. Penyu. Kendaraan Rp - Rp 16,192,000
12400 Peralatan Rp 24,000,000 Rp -
12410 Akum. Penyu. Peralatan Rp 19,500,000
21100 Utang Usaha Rp 13,019,500
21200 Utang Gaji dan Upah Rp -
21300 Utang Beban Rp 38,300,000
21400 Utang PPN Rp 1,078,500
21600 PPN- Keluaran Rp -
31000 Ekuitas Wawan Rp 301,787,150

Rp 418,550,150 Rp 418,550,150