PT.

KHARISMA DIGITAL
Jl.Pattimura No.18 Jakarta

Sales & Receivables Journal

01/12/2016 To 31/12/2016
29/04/2017 Page 1
9.35.26
ID# Acct# Account Name Debit Credit Job No.

SJ 02/12/2016 Sale; Kotaraya Digital

080/FPJ 1-1130 Accounts Receivable 162.500.000,00
080/FPJ 1-1130 Accounts Receivable p16.250.000,00
080/FPJ 4-1000 Sales 162.500.000,00
080/FPJ 2-1130 VAT OUT p16.250.000,00
080/FPJ 5-1000 Cost Of Good Sold 205.000.000,00
080/FPJ 1-1170 Merchandise Inventory p97.500.000,00
080/FPJ 1-1170 Merchandise Inventory 107.500.000,00

SJ 04/12/2016 Finance Charge: Miraco Digital

SJ000001 8-2000 Late Fees Collected Rp1.040.000,00
SJ000001 1-1130 Accounts Receivable Rp1.040.000,00

SJ 06/12/2016 Sale; Panorama Foto

081/FPJ 1-1130 Accounts Receivable 135.900.000,00
081/FPJ 1-1130 Accounts Receivable p13.590.000,00
081/FPJ 4-1000 Sales 135.900.000,00
081/FPJ 2-1130 VAT OUT p13.590.000,00
081/FPJ 5-1000 Cost Of Good Sold p83.212.500,00
081/FPJ 1-1170 Merchandise Inventory p56.812.500,00
081/FPJ 1-1170 Merchandise Inventory p26.400.000,00

SJ 09/12/2016 Sale; Miraco Digital

082/FPJ 1-1130 Accounts Receivable 139.200.000,00
082/FPJ 1-1130 Accounts Receivable p13.920.000,00
082/FPJ 4-1000 Sales 139.200.000,00
082/FPJ 2-1130 VAT OUT p13.920.000,00
082/FPJ 5-1000 Cost Of Good Sold 102.533.333,33
082/FPJ 1-1170 Merchandise Inventory p35.200.000,00
082/FPJ 1-1170 Merchandise Inventory p67.333.333,33

SJ 10/12/2016 Kotaraya Digital: Discounts on 080/FPJ

00000003 1-1130 Accounts Receivable Rp2.704.545,45
00000003 1-1130 Accounts Receivable Rp270.454,55
00000003 4-2000 Sales Discounts Rp2.704.545,45
00000003 2-1130 VAT OUT Rp270.454,55

SJ 10/12/2016 Kotaraya Digital: Credit from 00000003

SJ000002 1-1130 Accounts Receivable Rp2.975.000,00
SJ000002 1-1130 Accounts Receivable Rp2.975.000,00

SJ 13/12/2016 Sale; Kasir Penjualan Tunai

005/BKM 1-1130 Accounts Receivable p23.681.000,00
005/BKM 1-1130 Accounts Receivable Rp2.368.100,00
005/BKM 4-1000 Sales p23.681.000,00
005/BKM 2-1130 VAT OUT Rp2.368.100,00
005/BKM 5-1000 Cost Of Good Sold p26.438.888,89
005/BKM 1-1170 Merchandise Inventory p26.438.888,89

SJ 15/12/2016 Sale; Kotaraya Digital

083/FPJ 1-1130 Accounts Receivable 160.200.000,00
083/FPJ 1-1130 Accounts Receivable p16.020.000,00
083/FPJ 4-1000 Sales 160.200.000,00
083/FPJ 2-1130 VAT OUT p16.020.000,00
083/FPJ 5-1000 Cost Of Good Sold 150.523.472,23
083/FPJ 1-1170 Merchandise Inventory p38.031.250,00
083/FPJ 1-1170 Merchandise Inventory 105.755.555,56
083/FPJ 1-1170 Merchandise Inventory Rp6.736.666,67

SJ 18/12/2016 Miraco Digital: Discounts on 082/FPJ

00000004 1-1130 Accounts Receivable Rp2.056.727,27
00000004 1-1130 Accounts Receivable Rp205.672,73
 PT.KHARISMA DIGITAL

Sales & Receivables Journal

01/12/2016 To 31/12/2016
29/04/2017 Page 2
9.35.26
ID# Acct# Account Name Debit Credit Job No.

SJ 18/12/2016 Miraco Digital: Discounts on 082/FPJ

00000004 4-2000 Sales Discounts Rp2.056.727,27
00000004 2-1130 VAT OUT Rp205.672,73

SJ 18/12/2016 Sale; Kasir Penjualan Tunai

007/BKM 1-1130 Accounts Receivable p92.933.000,00
007/BKM 1-1130 Accounts Receivable Rp9.293.300,00
007/BKM 4-1000 Sales p92.933.000,00
007/BKM 2-1130 VAT OUT Rp9.293.300,00
007/BKM 5-1000 Cost Of Good Sold p82.360.781,00
007/BKM 1-1170 Merchandise Inventory p73.784.259,26
007/BKM 1-1170 Merchandise Inventory Rp8.576.521,74

SJ 18/12/2016 Miraco Digital: Credit from 00000004

SJ000003 1-1130 Accounts Receivable Rp2.262.400,00
SJ000003 1-1130 Accounts Receivable Rp2.262.400,00

SJ 19/12/2016 Sale; Panorama Foto

084/FPJ 1-1130 Accounts Receivable 274.100.000,00
084/FPJ 1-1130 Accounts Receivable p27.410.000,00
084/FPJ 4-1000 Sales 274.100.000,00
084/FPJ 2-1130 VAT OUT p27.410.000,00
084/FPJ 5-1000 Cost Of Good Sold 265.882.021,60
084/FPJ 1-1170 Merchandise Inventory p93.718.750,00
084/FPJ 1-1170 Merchandise Inventory 172.163.271,60

SJ 20/12/2016 Sale; Panorama Foto

002/BM 1-1130 Accounts Receivable p23.800.000,00
002/BM 1-1130 Accounts Receivable Rp2.380.000,00
002/BM 4-1000 Sales p23.800.000,00
002/BM 2-1130 VAT OUT Rp2.380.000,00
002/BM 5-1000 Cost Of Good Sold p24.594.753,09
002/BM 1-1170 Merchandise Inventory p24.594.753,09

SJ 20/12/2016 Sale; Miraco Digital

085/FPJ 1-1130 Accounts Receivable 152.000.000,00
085/FPJ 1-1130 Accounts Receivable p15.200.000,00
085/FPJ 4-1000 Sales 152.000.000,00
085/FPJ 2-1130 VAT OUT p15.200.000,00
085/FPJ 5-1000 Cost Of Good Sold 135.838.548,04
085/FPJ 1-1170 Merchandise Inventory 122.973.765,43
085/FPJ 1-1170 Merchandise Inventory p12.864.782,61

SJ 21/12/2016 Kotaraya Digital: Discounts on 083/FPJ

00000005 1-1130 Accounts Receivable Rp3.204.000,00
00000005 1-1130 Accounts Receivable Rp320.400,00
00000005 4-2000 Sales Discounts Rp3.204.000,00
00000005 2-1130 VAT OUT Rp320.400,00

SJ 21/12/2016 Kotaraya Digital: Credit from 00000005

SJ000004 1-1130 Accounts Receivable Rp3.524.400,00
SJ000004 1-1130 Accounts Receivable Rp3.524.400,00

SJ 26/12/2016 Sale; Kasir Penjualan Tunai

012/BKM 1-1130 Accounts Receivable p10.945.000,00
012/BKM 1-1130 Accounts Receivable Rp1.094.500,00
012/BKM 4-1000 Sales p10.945.000,00
012/BKM 2-1130 VAT OUT Rp1.094.500,00
012/BKM 5-1000 Cost Of Good Sold Rp4.288.260,87
012/BKM 1-1170 Merchandise Inventory Rp4.288.260,87
 PT.KHARISMA DIGITAL

Sales & Receivables Journal

01/12/2016 To 31/12/2016
29/04/2017 Page 3
9.35.26
ID# Acct# Account Name Debit Credit Job No.

SJ 26/12/2016 Sale; Kasir Penjualan Tunai

Grand Total: .392.021.059,05 .392.021.059,05