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PT PRIMA JAKARTA

GENERAL JOURNAL
At DECEMBER, 31 2014
Hal. 01
INVOICE
DATE DESCRIPTION REF Debit (Rp.) Credit (Rp.)
NO

TOTAL ……………………. - -

RECAPITULATION
DEBIT (Rp.) KREDIT (Rp.)
ACC. NO TOTAL ACC. NO TOTAL
1111 - 5113 -

TOTAL - TOTAL -
PT PRIMA JAKARTA
CASH RECEIPT JOURNAL
At DECEMBER , 31 2014

DEBIT (Rp.) CREDIT (Rp.)


SUNDRY SUNDRY
DATE INV NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNT ACCOUNT
ACCOUNT TOTAL RECEIVABLE ACCOUNT TOTAL
NO NO
Des 3 BKM14-1 Toko Wahana (Cek-CK14-1) 13,830,300 Sales Discount 4-2300 139,700 13,970,000
7 BKM14-2 CV Dermawan (Cek-CKM14-09) 13,612,500 Sales Discount 4-2300 137,500 13,750,000
10 BKM14-3 Toko Salamah 55,000,000 Sales 4-1100 50,000,000
VAT-Out 2-1214 5,000,000
12 BKM14-4 Toko Wahana 12,179,000 Sales Discount 4-2300 121,000 12,300,000
18 BKM14-5 Toko Prasta 22,400,000 22,400,000
20 BKM14-6 Bapak Mahmud 7,700,000 Sales 4-1100 7,000,000
VAT-Out 2-1214 700,000
23 BKM14-7 CV Dermawan 19,020,000 19,020,000
27 BKM14-8 Toko Asoka 4,950,000 Sales 4-1100 4,500,000
VAT-Out 2-1214 450,000
28 BKM14-9 Toko Bahama 9,900,000 Sales 4-1100 9,000,000
VAT-Out 2-1214 900,000
30 BKM14-10 Ibu Yuli 3,520,000 Sales 4-1100 3,200,000
VAT-Out 2-1214 320,000

TOTAL ………………… 162,111,800 398,200 81,440,000 81,070,000


ACCOUNT NUMBER…………………. 1-1110 4-2300 1-1210

RECAPITULATION
DEBIT (Rp.) KREDIT (Rp.)
ACC. NO TOTAL ACC. NO TOTAL
1-1110 162,111,800 1-1210 81,440,000
4-2300 398,200 2-1214 7,370,000
4-1100 73,700,000

TOTAL 162,510,000 TOTAL 162,510,000


PT PRIMA JAKARTA
CASH PAYMENT JOURNAL
At DECEMBER , 31 2014

DEBIT (Rp.) KREDIT (Rp.)


INVOICE CHECK OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
NO. NO. ACC ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
Des 2 BKK14-1 PT Maju 8,800,000 Purchase Discount 5-2100 176,000
5 BKK14-2 PT Segar Medika 11,000,000 Purchase Discount 5-2100 220,000
10 BKK14-3 UD Nadhi Store Supplies 1-1320 3,000,000
12 BKK14-4 Biaya Telepon November Accruad Payable 2-1211 1,100,000
15 BKK14-5 Jaya Advertising (Biaya Iklan 12x Terbit) Prepaid Advertising 1-1410 1,200,000
16 BKK14-6 Bayar cicilan di Bank Permata Bank Permata Loan 2-2100 9,000,000
Interest Expense 8-2100 675,000
22 BKK14-7 PT Maju 13,200,000
25 BKK14-8 Bayar gaji karyawan bulan desember Wages&Salaries Expense 6-1100 7,500,000
26 BKK14-9 PT Sekar Harum 8,800,000
30 BKK14-10 UD Bintang Purchase 5-1100 15,000,000
VAT-In 1-1430 1,500,000
TOTAL ………………… 41,800,000 - - 38,975,000 - - 396,000
ACCOUNT NUMBER…………………. 2-1210 1-1430

RECAPITULATION
DEBIT (RP.) KREDIT (RP.)
ACC. NO TOTAL ACC. NO TOTAL
1-1320 3,000,000 1-1110 80,379,000
1-1410 1,200,000 5-2100 396,000
1-1430 1,500,000
2-1210 41,800,000
2-1211 1,100,000
2-2100 9,000,000
5-1100 15,000,000
6-1100 7,500,000
8-2100 675,000
TOTAL 80,775,000 TOTAL 80,775,000 -
CASH IN BANK

8,624,000
10,780,000
3,000,000
1,100,000
1,200,000
9,675,000

13,200,000
7,500,000
8,800,000
16,500,000

80,379,000
1-1110
PT PRIMA JAKARTA
SALES JOURNAL
At DECEMBER, 31 2014

Debit (Rp.) Credit (Rp.)


Invoice Other
Date Description Term In Ref
No. Account Receivable Sales
Account Acc.No Amount
2013
Des 2 FPJ-21 PT Samudera Sepatu 1/10,n/30 Rp 12,300,000 Rp 11,000,000 VAT-Out 2-1214 Rp 1,100,000
4-2100 Rp 200,000

7 FPJ-22 Toko Prasta 1/10,n/30 Rp 22,400,000 Rp 20,000,000 VAT-Out 2-1214 Rp 2,000,000


4-2100 Rp 400,000
`
12 FPJ-23 CV Dermawan 1/10,n/30 Rp 19,020,000 Rp 17,000,000 VAT-Out 2-1214 Rp 1,700,000
4-2100 Rp 320,000

22 FPJ-24 Toko Baru 1/10,n/30 Rp 15,620,000 Rp 14,000,000 VAT-Out 2-1214 Rp 1,400,000


4-2100 Rp 220,000

25 FPJ-25 Toko Wahana 1/10,n/30 Rp 26,850,000 Rp 24,000,000 VAT-Out 2-1214 Rp 2,400,000


4-2100 Rp 450,000

TOTAL.......... Rp 96,190,000 Rp 86,000,000 Rp 10,190,000


ACCOUNT NUMBER......... 1-210 4-1100

RECAPITULATION
DEBIT (Rp.) Kredit (Rp.)
Acc. No. Amount Acc. No. Amount
1-210 Rp 96,190,000 2-1214 Rp 8,600,000
4-1100 Rp 86,000,000
4-2100 Rp 1,590,000
Total Rp 96,190,000 Total Rp 96,190,000
Nilai Account Receivable 12,100,000
include vat-out diluar biaya angkut

Nilai Account Receivable 22,000,000


include vat-out diluar biaya angkut

Nilai Account Receivable 18,700,000


include vat-out diluar biaya angkut

Nilai Account Receivable 15,400,000


include vat-out diluar biaya angkut

Nilai Account Receivable 26,400,000


include vat-out diluar biaya angkut
PT PRIMA JAKARTA
PURCHASE JOURNAL
At DECEMBER, 31 2014

Debit (Rp.) Credit (Rp.)


Date Invoice No. Description Term In Ref Other
Purchase Account Payable
Account Acc.No Amount

Des 8 FP-19 PT Maju 2/10,n/30 Rp 12,000,000 VAT - In 1-1430 Rp 1,200,000 Rp 13,200,000


13 FP-90 PT Sekar Harum 2/10,n/30 Rp 8,000,000 VAT - In 1-1430 Rp 800,000 Rp 8,800,000
19 SPJ-80 PT Segar Medika 2/10,n/30 Rp 18,000,000 VAT - In 1-1430 Rp 1,800,000 Rp 19,800,000
26 FSL-01 Toko Sumber Listrik 1/10,n/30 Equipment at Cost 1-3401 Rp 30,000,000 Rp 30,000,000
28 SPJ-81 PT Segar Medika 2/10,n/30 Rp 20,000,000 VAT - In 1-1430 Rp 2,000,000 Rp 22,000,000

TOTAL............. Rp 58,000,000 Rp 35,800,000 Rp 93,800,000


ACCOUNT NUMBER............. 5-1100 2-1210
chase
RECAPITULATION
Debit (Rp.) Credit (Rp.)
Acc. No. Amount Acc. No. Amount
1-3401 Rp 30,000,000 2-1210 Rp 93,800,000
1-1430 Rp 5,800,000
5-1100 Rp 58,000,000

Total Rp 93,800,000 Total Rp 93,800,000


PT PRIMA JAKARTA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
At DECEMBER, 31 2014
(In Rupiah)

Nama : TOKO WAHANA Kode :

Balance
Date Description Ref Debit Credit
Debit

2014

Des 1 Balance 13,970,000

3 CRJ 01 13,970,000 -

25 SJ 26,850,000 26,850,000

12 CRJ 12,300,000 14,550,000

2 SJ 12300000 26850000

Nama : CV DERMAWAN Kode :

Balance
Date Description Ref Debit Credit
Debit

Nama : PT SAMUDERA SEPATU Kode :

Balance
Date Description Ref Debit Credit
Debit
Nama : TOKO PRASTA Kode :

Balance
Date Description Ref Debit Credit
Debit

Nama : TOKO BARU Kode :

Balance
Date Description Ref Debit Credit
Debit
BUKU BESAR PEMBANTU PIUTANG

C-01

Balance

Credit SUMBER DATA :

1. DAFTAR SALDO PIUTANG (JIKA ADA)

2. CASH RECEIPT JOURNAL

3. SALES JOURNAL

4. GENERALJOURNAL

* CARI AKUN ACCOUNT RECEIVABLE

C-02

Balance

Credit

C-03

Balance

Credit
C-04

Balance

Credit

C-05

Balance

Credit
PT PRIMA JAKARTA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2015
(In Rupiah)

Nama : PT MAJU SELALU Kode :

Balance
Date Description Ref Debit Credit
Debit

Nama : PT SEGAR MEDIKA Kode :

Balance
Date Description Ref Debit Credit
Debit

Nama : PT SEKAR HARUM Kode :

Balance
Date Description Ref Debit Credit
Debit
BUKU BESAR PEMBANTU UTANG

S-01 SUMBER DATA :

Balance 1. DAFTAR SALDO UTANG (JIKA ADA)

Credit 2. CASH PAYMENT JOURNAL

3. PURCHASE JOURNAL

4. GENERALJOURNAL

* CARI AKUN ACCOUNT PAYABLE

S-02

Balance

Credit

Balance

Credit
PT PRIMA JAKARTA
LIST OF ACCOUNT RECEIVABLE BALANCE
At DECEMBER 31, 2014
(In rupiah)

NO CUSTOMER BALANCE

C-01 TOKO WAHANA 26,850,000


C-02 CV DERMAWAN -
C-03 TOKO PRASTA -
C-04 TOKO BARU 15,620,000

Total ……………… 42,470,000

PT PRIMA JAKARTA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2015
(In rupiah)

NO SUPPLIER BALANCE (Rp.)

S-01 PT MAJU SELALU -


S-02 PT SEGAR MEDIKA 41,800,000
S-03 PT SEKAR HARUM -
S-04 TOKO SUMBER LISTRIK 30,000,000
Total………………… 71,800,000