PT ADI JAYA

INVENTORY CARD
NAME : TV LCD KODE : 601 LCD
DECEMBER, 2012
( In Rupiah ) METODE : LIFO

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 Saldo 25 8,000,000 200,000,000

6 F12-1 Penjualan 7 8,000,000 56,000,000 18 8,000,000 144,000,000

7 NK12-1 Retur Penjualan -1 8,000,000 8,000,000 19 8,000,000 152,000,000

10 F05 Pembelian 10 8,000,000 80,000,000 29 8,000,000 232,000,000

11 NK-1 Retur Pembelian -2 8,000,000 -16,000,000 27 8,000,000 216,000,000

13 KN01 Penjualan 8 8,000,000 64,000,000 19 8,000,000 152,000,000

18 F12-2 Penjualan 4 8,000,000 32,000,000 15 8,000,000 120,000,000

22 A17 Pembelian 15 8,000,000 120,000,000 30 8,000,000 240,000,000

27 F12-3 Penjualan 10 8,000,000 80,000,000 20 8,000,000 160,000,000

29 G11 Pembelian 11 8,000,000 88,000,000 31 8,000,000 248,000,000

 PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
( In Rupiah ) METODE : LIFO

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 Saldo 40 10,000,000 400,000,000

6 F12-1 Penjualan 9 10,000,000 90,000,000 31 10,000,000 310,000,000

7 NK12-1 Retur Penjualan -2 10,000,000 20,000,000 33 10,000,000 330,000,000

10 F05 Pembelian 11 10,000,000 110,000,000 44 10,000,000 440,000,000

11 NK-1 Retur Pembelian -1 10,000,000 -10,000,000 43 10,000,000 430,000,000

13 KN01 Penjualan Tunai 7 10,000,000 70,000,000 36 10,000,000 360,000,000

18 F12-2 Penjualan 6 10,000,000 60,000,000 30 10,000,000 300,000,000

22 A17 Pembelian 13 10,000,000 130,000,000 43 10,000,000 430,000,000

27 F12-3 Penjualan 15 10,000,000 150,000,000 28 10,000,000 280,000,000

29 G11 Pembelian 12 10,000,000 120,000,000 40 10,000,000 400,000,000

 PT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In rupiah)

NO CUSTOMER BALANCE

C001 TOKO DIANA 123,200,000

C002 TOKO INDAH -
C003 TOKO PESONA 308,000,000
C004 TOKO MULIA 151,800,000

Total ……………… 583,000,000

PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In rupiah)

NO SUPPLIER BALANCE

S001 PT ESA 275,000,000

S002 CV TIRTA 228,800,000
S003 PT PENA MAS -

Total ……………… 503,800,000

PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In rupiah)

KODE PRODUCT BALANCE

501 LED TV LED 400,000,000

601 LCD TV LCD 248,000,000

Total ……………… 648,000,000

 PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2012
(In Rupiah)

Nama : TOKO DIANA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal TB - - 170,500,000 -

Dec 3 Pelunasan CRJ - 170,500,000 - -

18 Penjualan SJ 123,200,000 - 123,200,000 -

Nama : TOKO INDAH Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal TB - - 327,800,000 -

Dec 6 Penjualan SJ 195,800,000 - 523,600,000 -

7 Retur GJ - 37,400,000 486,200,000 -

12 Pelunasan CRJ - 158,400,000 327,800,000 -

14 Pelunasan CRJ - 327,800,000 - -

Nama : TOKO PESONA Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal TB - - 189,200,000 -

Dec 25 Pelunasan CRJ - 189,200,000 - -

27 Penjualan SJ 308,000,000 - 308,000,000 -

Nama : TOKO MULIA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F-AJ/28) TB - - 151,800,000 -

Dec
 PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2012
(In Rupiah)

Nama : PT ESA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/E-375) TB - - - 262,900,000

Dec 9 Pelunasan F/E-375 CPJ 262,900,000 - - -

22 Pembelian F/E-75 PJ - 275,000,000 - 275,000,000

275000000 275000000

Nama : CV TIRTA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/T-0609) TB - - - 225,500,000

Dec 23 Pelunasan F/T-0609 CPJ 225,500,000 - - -

29 Pembelian F/T-2205 PJ - 228,800,000 - 228,800,000

Nama : PT PENA MAS Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/PM-123) TB - - - 80,300,000

Dec 6 Pelunasan F/PM-123 CPJ 80,300,000 - - -

11 Pembelian F/PM-135 PJ - 209,000,000 - 209,000,000

12 Retur Pembelian NK-135 GJ 28,600,000 - - 180,400,000

20 Pelunasan F/PM-135 CPJ 180,400,000 - - -

 PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

2012 2 V12-01 Pembuatan Brosur Perusahaan Advertising Expenses 6-1000 850,000 850,000

DEC 4 V12-02 Pembayaran Listrik & Telp Nov 2012 Expense Payable 2-1200 3,600,000 3,600,000

9 V12-3 Pembelian Perlengkapan Store Supplies 1-1600 800,000 800,000

26 V12-4 Perbaikan Atap Toko yang rusak Other Operating Expenses 6-1800 450,000 450,000

TOTAL ……………………………. 5,700,000 5,700,000

 PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit Credit
NO Ref
2011 6 F12-1 Cost of Goods Sold 5-1100 146,000,000 -
Dec Merchandise Inventory 1-1500 - 146,000,000
(Penjualan Toko Indah)

7 NK12-1 Sales Return 4-1200 34,000,000 -

PPN Outcome 2-1500 3,400,000 -
Account Receivable 1-1300 - 37,400,000

Merchandise Inventory 1-1500 28,000,000 -

Cost Of Goods Sold 5-1100 - 28,000,000
(Retur Penjualan Toko Indah)

11 NK-1 Account Payable 2-1100 28,600,000 -

Merchandise Inventory 1-1500 - 26,000,000
PPN Income 1-1910 - 2,600,000
(Retur Pembelian PT Pena Mas)

13 KN01 Cost Of Goods Sold 5-1100 134,000,000 -

Merchandise Inventory 1-1500 - 134,000,000
(Penjualan Tunai)

18 F12-2 Cost Of Goods Sold 5-1100 92,000,000 -

Merchandise Inventory 1-1500 - 92,000,000
(Penjualan Toko Diana)

27 F12-3 Cost Of Goods Sold 5-1100 230,000,000 -

Merchandise Inventory 1-1500 - 230,000,000
(Penjualan Toko Pesona)

TOTAL ……………………. 696,000,000 696,000,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
ACC. NO TOTAL ACC. NO TOTAL
1-1500 28,000,000 1-1300 37,400,000
2-1100 28,600,000 1-1500 628,000,000
2-1500 3,400,000 1-1910 2,600,000
4-1200 34,000,000 5-1100 28,000,000
5-1100 602,000,000

TOTAL 696,000,000 TOTAL 696,000,000

 PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT
OTHERS
DATE INVOICE NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNTS
RECEIVABLE ACCOUNT TOTAL
NO

2012 3 BKM12-1 TOKO DIANA 170,500,000 170,500,000 - - -

DES 12 BKM12-2 TOKO INDAH 158,400,000 158,400,000 - - -
13 KN01 PENJUALAN TUNAI 180,400,000 - Sales 4-1100 164,000,000
- PPN Outcome 2-1500 16,400,000
14 BKM12-3 TOKO INDAH 327,800,000 327,800,000 - - -
20 BKM12-4 Penerimaan kembali piutang 8,000,000 - Allowance For Doubtful Debt 1-1400 8,000,000
25 BKM12-5 TOKO PESONA 189,200,000 189,200,000 - - -

TOTAL ………………… 1,034,300,000 845,900,000 - - 188,400,000

ACCOUNT NUMBER…………………. (1-1100) (1-1300) - - (V)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1100 1,034,300,000 1-1300 845,900,000
1-1400 8,000,000
2-1500 16,400,000
4-1100 164,000,000

TOTAL 1,034,300,000 TOTAL 1,034,300,000

 PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT

SALES PPN OUTCOME
RECEIVABLE

2012 6 F12-1 TOKO INDAH 195,800,000 178,000,000 17,800,000

DEC 18 F12-2 TOKO DIANA 123,200,000 112,000,000 11,200,000

27 F12-3 TOKO PESONA 308,000,000 280,000,000 28,000,000

TOTAL …………… 627,000,000 570,000,000 57,000,000

ACCOUNT NUMBER……………. (1-1300) (4-1100) (2-1500)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1300 627,000,000 2-1500 57,000,000

4-1100 570,000,000

TOTAL 627,000,000 TOTAL 627,000,000

 PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

PPN INCOME
INVENTORY PAYABLE

2012 10 F05 PT PENA MAS 190,000,000 19,000,000 209,000,000

DEC 22 A17 PT ESA 250,000,000 25,000,000 275,000,000
29 G11 CV TIRTA 208,000,000 20,800,000 228,800,000

TOTAL……………. 648,000,000 64,800,000 712,800,000

ACCOUNT NUMBER …………… (1-1500) (1-1910) (2-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 648,000,000 2-1100 712,800,000
1-1910 64,800,000

TOTAL 712,800,000 TOTAL 712,800,000

 PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT
INVOICE CHECK OTHERS
DATE DESCRIPTION ACCOUNT
NO. NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL

2012 1 BKK12-1 Pembayaran Gaji Bulan Nop BP12-001 - Expense Payable 2-1200 5,000,000 5,000,000
DEC 6 BKK12-2 PT PENA MAS BP12-002 80,300,000 - - - 80,300,000
9 BKK12-3 PT ESA BP12-003 262,900,000 - - - 262,900,000
15 BKK12-4 Setoran Pajak BP12-004 - PPN Payable 2-1400 4,200,000 4,200,000
17 BKK12-5 Pembayaran Utang deviden BP12-005 - Dividend Payable 2-1600 4,500,000 4,500,000
18 BKK12-6 PT PENA MAS BP12-006 180,400,000 - - - 180,400,000
23 BKK12-7 CV. TIRTA BP12-007 225,500,000 - - - 225,500,000
30 BKK12-8 Pembayaran cicilan BP12-008 - Bank BCA Loan 2-2100 15,000,000 16,500,000
Interst Expense 9-1100 1,500,000 -
30 BKK12-9 Pengisian Kas Kecil BP12-009 - Petty Cash 1-1200 5,700,000 5,700,000
TOTAL ………………… 749,100,000 - - 35,900,000 785,000,000
ACCOUNT NUMBER…………………. (2-1100) - - (V) (1-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1200 5,700,000 1-1100 785,000,000
2-1100 749,100,000
2-1200 5,000,000
2-1400 4,200,000
2-1600 4,500,000
2-2100 15,000,000
9-1100 1,500,000
TOTAL 785,000,000 TOTAL 785,000,000
 PT ADI JAYA
TRIAL BALANCE, NOVEMBER 30, 2012
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash in Bank 68,550
1-1200 Petty Cash 11,700
1-1300 Accounts Receivable 839,300
1-1400 Allowance for Doubtful Debt 14,000
1-1500 Merchandise Inventory 600,000
1-1600 Store Supplies 5,200
1-1700 Prepaid Insurance 12,500
1-1800 Prepaid Rent 20,500
1-1900 Prepaid Tax 17,000
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost 69,600
1-2110 Equipment Accum Dep 24,320
2-1100 Accounts Payable 568,700
2-1200 Expense Payable 8,600
2-1300 Income Tax Payable
2-1400 PPN Payable 4,200
2-1500 PPN Outcome
2-1600 Dividen Payable 4500
2-2100 Bank BCA Loan 320,000
3-1100 Capital Stock 400,000
3-1200 Retairned Earning 14,500
3-1300 Dividend 27,500
3-1400 Income Summary
4-1100 Sales 852,900
4-1200 Sales Return
5-1100 Cost of goods Sold 395,820
5-1200 Freight Paid 12,600
6-1000 Advertising Expenses 3,800
6-1100 Telephone & Electricity 7,800
6-1200 expenses
Store Supplies Expenses 4,750
6-1300 Bad Debt Expense 12,000
6-1400 Depreciation Expense 16,500
6-1500 Insurance Expense 11,400
6-1600 Rent Expense 22,900
6-1700 Wages & Salaries 40,200
6-1800 Other Operating Expense 10,100
8-1100 Interest Revenue 7,900
9-1100 Interest Expense 2,200
9-1200 Bank Service Charge 7,700
2,219,620 2,219,620