PT.

GARMINDO JAYA
PURCHASES JOURNAL
December 2017
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-BB-07/12 PT. BIGBEN 82,950,000 8,295,000 91,245,000 1
2 16 F-WI-16/12 PT. WATCHINDO 84,500,000 8,450,000 92,950,000 2
3 28 F-TS-28/12 PT. TEN SECONDS 74,000,000 7,400,000 81,400,000 3
4 4
5 5
6 TOTAL 241,450,000 24,145,000 265,595,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 241,450,000 2-110 265,595,000
Posted by : ............ .................. ...
1-191 24,145,000
bobot nilai = 10 0.344827586 per jwb benar
29 Total 265,595,000 Total 265,595,000

1
 PT. GARMINDO JAYA
SALES JOURNAL
December 2017
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 5 F-GJ-12-01 TOKO VICTORY WATCH 87,560,000 63,680,000 79,600,000 7,960,000 63,680,000 1
2 11 F-GJ-12-02 TOKO GLOBAL ASIA 82,390,000 59,920,000 74,900,000 7,490,000 59,920,000 2
3 14 F-GJ-12-03 TOKO SINAR DIGITAL 58,410,000 43,150,000 53,100,000 5,310,000 43,150,000 3
4 23 F-GJ-12-04 TOKO VICTORY WATCH 84,218,750 61,250,000 76,562,500 7,656,250 61,250,000 4
5 5
6 6
7 TOTAL 312,578,750 228,000,000 284,162,500 28,416,250 228,000,000 7

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 312,578,750 4-110 284,162,500
Posted by : ............ .................. ...
5-110 228,000,000 2-131 28,416,250
bobot nilai = 10 0.243902439 per jwb benar 1-150 228,000,000
41

TOTAL 540,578,750 TOTAL 540,578,750

2
 PT. GARMINDO JAYA
CASH RECEIPTS JOURNAL
December 2017
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 6 BKM-12-01 TOKO SINAR DIGITAL 55,232,800 4-120 1,127,200 56,360,000 1
2 12 BKM-12-02 TOKO VICTORY WATCH 48,765,000 48,765,000 2
3 19 BKM-12-03 TOKO GLOBAL ASIA 49,245,000 49,245,000 3
4 4
5 5
6 TOTAL 153,242,800 1,127,200 154,370,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 153,242,800 1-130 154,370,000
Posted by : ............ .................. ...
4-120 1,127,200

bobot nilai = 10 0.357142857 per jwb benar

28
TOTAL 154,370,000 TOTAL 154,370,000

3
 PT. GARMINDO JAYA
CASH PAYMENTS JOURNAL
December 2017
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 4 BKK 12-01 Sewa alat 1 tahun 1-180 24,000,000 24,000,000 1

2 4 BKK 12-02 Bayar accrued expesenses 2-120 63,750,000 63,750,000 2

3 5 BKK 12-03 Pembelian Kendaraan 1-340 564,000,000 564,000,000 3

4 6 BKK 12-04 PT. WATCHINDO 45,235,000 45,235,000 4

5 13 BKK 12-05 Pelunasan Pajak SPT Masa 2-130 38,234,000 43,782,000 5

6 2-132 3,546,500 6

7 2-134 2,001,500 7

8 14 BKK 12-06 PT. TEN SECONDS 50,125,000 50,125,000 8

9 22 BKK 12-07 Angsuran pinjaman 2-210 15,000,000 20,400,000 9

10 9-110 5,400,000 10
11 11
12 12
13 TOTAL 95,360,000 715,932,000 811,292,000 13

Date Signature

Prepared by : ............ .....................

4
Posted by : ............ .................. ...
 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 24,000,000 1-110 811,292,000
Posted by : ............ .....................
1-340 564,000,000
2-110 95,360,000
bobot nilai = 10 0.14084507 per jwb benar 2-120 63,750,000
71 2-130 38,234,000
2-132 3,546,500
2-134 2,001,500
60 2-210 15,000,000
9-110 5,400,000

TOTAL 811,292,000 TOTAL 811,292,000

5
 PT. GARMINDO JAYA
PETTY CASH JOURNAL
December 2017
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 5 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 1,532,500 1,532,500 1
2 15 VKK 12-02 Listrik, Air, dan Telp Nov 2017 Accrued Expenses 2-120 4,873,250 4,873,250 2
3 16 VKK 12-03 Konsumsi Rapat Akhir Tahun Others Operating Expense 6-200 412,375 412,375 3
4 21 VKK 12-04 Iuran Lingkungan Others Operating Expense 6-200 731,250 731,250 4
5 28 VKK 12-05 Pemliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 1,543,175 1,543,175 5
6 29 VKK 12-06 Pemasangan iklan Advertising Expenses 6-190 2,765,500 2,765,500 6
7 7
8 TOTAL 11,858,050 11,858,050 8

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 4,873,250 1-120 11,858,050
6-190 2,765,500
6-200 4,219,300
bobot nilai = 10 0.185 per jwb benar
54 TOTAL 11,858,050 TOTAL 11,858,050

6
 PT. GARMINDO JAYA
GENERAL JOURNAL
December 2017
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 14 BM-12-01 Allowance of Doubtful Debt 25,675,000 1

2 Account Receivable 25,675,000 2

3 (Penghapusan piutang Toko Demi Waktu) 3

4 4

5 DEC 19 NK-12-01 Accounts Payable 4,290,000 5

6 VAT (Value Added Tax) In 390,000 6

7 Merchandise Inventory 3,900,000 7

8 (Retur pembelian ke PT. WATCHINDO) 8

9 9

10 26 NK-12-01 VAT (Value Added Tax) Out 331,250 10

11 Sales Return and Allowance 3,312,500 11

12 Accounts Receivable 3,643,750 12

13 (Retur penjualan dari TOKO VICTORY WATCH) 13

14 14

15 Merchandise Inventory 2,650,000 15

16 Cost of Merchandise Sold 2,650,000 16

17 (Retur penjualan dari TOKO VICTORY WATCH) 17

18 18

19 29 BM-12-02 Petty Cash 90,000 19

20 Other Operating Expenses 90,000 20

21 (Koreksi kesalahan) 21

22 22

23 23

24 TOTAL 36,348,750 36,348,750 24

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-120 90,000 1-130 29,318,750 Posted by : ............ .................. ...
1-150 2,650,000 1-150 3,900,000
2-110 4,290,000 1-191 390,000
2-131 331,250 5-110 2,650,000
4-130 3,312,500 6-200 90,000
1-140 25,675,000

TOTAL 36,348,750 TOTAL 36,348,750

7
 PT. GARMINDO JAYA
INVENTORY CARD
December 2017
(in Rp.)
Code No. : GV-3
Product : Garmin Vivofit-3
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 60 1,200,000 72,000,000 1
2 5 27 1,200,000 32,400,000 33 1,200,000 39,600,000 2
3 7 35 1,250,000 43,750,000 33 1,200,000 39,600,000 3
4 35 1,250,000 43,750,000 4
5 11 25 1,200,000 30,000,000 8 1,200,000 9,600,000 5
6 35 1,250,000 43,750,000 6
7 14 8 1,200,000 9,600,000 28 1,250,000 35,000,000 7
8 7 1,250,000 8,750,000 8
9 16 34 1,250,000 42,500,000 62 1,250,000 77,500,000 9
10 19 (2) 1,250,000 (2,500,000) 60 1,250,000 75,000,000 10
11 23 21 1,250,000 26,250,000 39 1,250,000 48,750,000 11
12 26 (1) 1,250,000 (1,250,000) 40 1,250,000 50,000,000 12
13 28 20 1,250,000 25,000,000 60 1,250,000 75,000,000 13
14 14
15 TOTAL 87 108,750,000 87 105,750,000 15

Date Signature

bobot nilai = 10 0.136986301 per jwb benar Prepared by : ............ .....................

73

8
 PT. GARMINDO JAYA
INVENTORY CARD
December 2017
(in Rp.)
Code No. : GF-10
Product : Garmin Forerunner-10
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 55 1,360,000 74,800,000 1
2 5 23 1,360,000 31,280,000 32 1,360,000 43,520,000 2
3 7 28 1,400,000 39,200,000 32 1,360,000 43,520,000 3
4 28 1,400,000 39,200,000 4
5 11 22 1,360,000 29,920,000 10 1,360,000 13,600,000 5
6 28 1,400,000 39,200,000 6
7 14 10 1,360,000 13,600,000 20 1,400,000 28,000,000 7
8 8 1,400,000 11,200,000 8
9 16 30 1,400,000 42,000,000 50 1,400,000 70,000,000 9
10 19 (1) 1,400,000 (1,400,000) 49 1,400,000 68,600,000 10
11 23 25 1,400,000 35,000,000 24 1,400,000 33,600,000 11
12 26 (1) 1,400,000 (1,400,000) 25 1,400,000 35,000,000 12
13 28 35 1,400,000 49,000,000 60 1,400,000 84,000,000 13
14 14
15 TOTAL 92 128,800,000 87 119,600,000 15

Date Signature
bobot nilai = 10 0.136986301 per jwb benar
73 Prepared by : ............ .....................

9
 PT. GARMINDO JAYA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Customer : TOKO DEMI WAKTU Code : CUST-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 25,675,000 1
2 31 GJ 1 - 25,675,000 - 2
3 3

Customer : TOKO SINAR DIGITAL Code : CUST-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 56,360,000 1
2 31 SJ 1 58,410,000 114,770,000 2
3 31 CRJ 1 56,360,000 58,410,000 3
4 4
5 5

Customer : TOKO GLOBAL ASIA Code : CUST-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 49,245,000 1
2 31 SJ 1 82,390,000 131,635,000 2
3 31 CRJ 1 49,245,000 82,390,000 3
4 4
5 5

Customer : TOKO VICTORYWATCH Code : CUST-04

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 48,765,000 1
2 31 SJ 1 87,560,000 136,325,000 2
3 31 CRJ 1 48,765,000 87,560,000 3
4 31 GJ 1 3,643,750 83,916,250 4
5 31 #REF! 84,218,750 168,135,000 5
6 6

bobot nilai = 5 0.185185185 per jwb benar Date Signature

27
Prepared by : ............ .....................

10
 PT. GARMINDO JAYA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Supplier : PT. WATCHINDO Code : SUP-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 45,235,000 1
2 31 PJ 1 92,950,000 138,185,000 2
3 31 CPJ 1 45,235,000 92,950,000 3
4 31 GJ 1 4,290,000 88,660,000 4
5 5

Supplier : PT. BIGBEN Code : SUP-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 39,550,000 1
2 31 PJ 1 91,245,000 130,795,000 2
3 3
4 4
5 5

Supplier : PT. TEN SECONDS Code : SUP-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
1 Dec 1 Balance 50,125,000 1
2 31 PJ 1 81,400,000 131,525,000 2
3 31 CPJ 1 50,125,000 81,400,000 3
4 4
5 5

Date Signature
bobot nilai = 5 0.208333333 per jwb benar
24 Prepared by : ............ .....................

11
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