CV.

ROTI JAYA
JURNAL PENERIMAAN KAS
December 2018 Page :

DEBET KREDIT
TANGGAL NO. DOK KETERANGAN REF OTHER PIUTANG LAIN-LAIN
KAS BANK NO. AKUN JUMLAH DAGANG NO. AKUN JUMLAH
Dec-11 NK12-1 PENJUALAN TUNAI 1,430,000 510000 886,600.00 41000 1,300,000
21600 130,000
11230 886,600
Dec-18 BKM12-1 PELUNASAN PIUTANG TOKO HARUM 3,770,000 3,770,000

Dec-24 BKM12-2 PELUNASAN PIUTANG TOKO SEBELAH 4,290,000 4,290,000

9,490,000.00 510000 886,600.00 8,060,000.00 - 2,316,600.00

ADV. DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
JURNAL PENGELUARAN KAS
December 2018 Page :

DEBET CREDIT
TANGGA NO. HUTANG LAIN-LAIN LAIN-LAIN
KETERANGAN REF
L BUKTI KAS BANK
DAGANG NO.AKUN JUMLAH NO. AKUN JUMLAH
Dec-08 BKK12-1 PEMBAYARAN HUTANG - TOKO BERKAH CPJ 1,200,000 1,200,000
Dec-08 BKK12-2 PEMBAYARAN GAJI DAN UPAH CPJ 51100 1,750,000 1,750,000
Dec-21 BKK12-3 PEMBAYARAN GAJI DAN UPAH CPJ 51100 1,650,000 1,650,000
Dec-27 BKK12-4 PEMBAYARAN GAJI DAN UPAH CPJ 51100 1,500,000 1,500,000
Dec-30 BKK12-5 PENGISIAN PETTY CASH CPJ 11100 3,000,000 3,000,000

1,200,000.00 7,900,000.00 9,100,000.00

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
JURNAL PENJUALAN
December 2018 Page :

DEBET KREDIT
TGL NO.BUK KETERANGAN REF PIUTANG LAIN-LAIN LAIN-LAIN
PPN
TI DAGANG NO. AKUN JUMLAH PENJUALAN NO. AKUN JUMLAH
KELAUARAN
Dec-10 FPJ12-1 TOKO HARUM 4,290,000 510000 2,659,800 3,900,000 390,000 11230 2,659,800

Dec-11 FPJ12-2 TOKO SEBELAH 4,290,000 510000 2,659,800 3,900,000 390,000 11230 2,659,800

Dec-23 FPJ12-3 TOKO HARUM 8,580,000 510000 5,336,400 7,800,000 780,000 11230 5,336,400

17,160,000.00 10,656,000.00 15,600,000.00 1,560,000.00 10,656,000.00

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
JURNAL PEMBELIAN
December 2018

DEBET CREDIT
NO. REF LAIN-LAIN HUTANG LAIN-LAIN
TGL KETERANGAN PERSEDIAAN BB PPN
BUKTI
DAN PENOLONG MASUKAN NO. AKUN JUMLAH DAGANG NO.AKUN
4-Dec FPB12-1 PEMBELIAN BAHAN PENOLONG JPB 1,680,000 168,000 1,848,000
14-Dec FPB12-2 PEMBELIAN BAHAN PENOLONG JPB 3,765,000 376,500 4,141,500

5,445,000.00 544,500.00 5,989,500.00

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
RNAL PEMBELIAN
Page :

CREDIT
LAIN-LAIN
JUMLAH
 CV. ROTI JAYA
JURNALUMUM
December 2018

NO
TANGGAL KETERANGAN REF DEBET
BUKTI
DES 9 BM12-1 PERSEDIAAN BARANG DALAM PROSES 2,336,262

PERSEDIAAN BAHAN BAKU DAN PENOLONG

10 Bkk12-2 PERSEDIAAN BARANG DALAM PROSES 1,750,000

BIAYA TENAGA KERJA LANGSUNG

PERSEDIAAN BARANG DALAM PROSES 2,120,215

Beban Penyu. Peralatan
Beban Penyu. Kendaraan
Beban Penyu. Bangunan

PERSEDIAAN PRODUK JADI 6,206,477

PERSEDIAAN BARANG DALAM PROSES

11 RNP3-12 RETUR PENJUALAN 130,000

PPN KELUARAN 13,000

PIUTANG DAGANG

21 BM12-3 PERSEDIAAN BARANG DALAM PROSES 2,332,034

PERSEDIAAN BAHAN BAKU DAN PENOLONG

21 BKK12-3 PERSEDIAAN BARANG DALAM PROSES 1,650,000

BIAYA TENAGA KERJA LANGSUNG

PERSEDIAAN BARANG DALAM PROSES 2,245,215

PERLENGKAPAN PABRIK

22 BM12-4 PERSEDIAAN PRODUK JADI 6,227,249

PERSEDIAAN BARANG DALAM PROSES

 CV. ROTI JAYA
JURNALUMUM
December 2018

NO
TANGGAL KETERANGAN REF DEBET
BUKTI

25,010,452
CV. ROTI JAYA
JURNALUMUM
Page :

CREDIT

2,336,262

1,750,000

1,000,000

650,000

470,215

6,206,477

143,000

2,332,034

1,650,000

2,245,215

6,227,249
CV. ROTI JAYA
JURNALUMUM
Page :

CREDIT

25,010,452
 CV. ROTI JAYA
KARTU PERSEDIAAN
December 2018

ITEM : BARANG JADI ROTI TAWAR

MASUK KELUAR SALDO
NO
TANGGAL KETERANGAN
BUKTI JUMLAH HARGA TOTAL JUMLAH HARGA TOTAL JUMLAH HARGA TOTAL

DES 1 SALDO 50 8,866 443,300

9 HASILPRODUKSI 700 8,866 6,206,200 750 8,866 6,649,500

10 300 8,866 2,659,800 450 8,866 3,989,700

10 RETUR PENJUALAN 10 8,866 88,660 460 8,866 4,078,360

11 100 8,866 886,600 360 8,866 3,191,760

11 PENJUALAN 300 8,866 2,659,800 60 8,866 531,960

22 HASILPRODUKSI 700 8,896 6,227,200 760 8,894 6,759,160

23 PENJUALAN 600 8,894 5,336,400 160 8,894 1,422,760

 CV. ROTI JAYA
JURNAL KAS KECIL
December 2018

DEBET
TGL NO. BUKTI KETERANGAN NO. AKUN JUMLAH
NAMA AKUN
Dec-04 TOKO BERKAH-PEMB. BAHAN PENOLONG PERS BAHAN BAKU DAN PENOLONG 11210 90,000
PPN MASUKAN 11500 9,000

Dec-15 PLN DAN TELKOM BEBAN ALIPON 67000 950,000

Dec-20 PEMBELIAN PERLEGKAPAN PABRIK PERLENGKAPAN PABRIK 11310 850,000

Dec-23 PEMBELIAN PERLEGKAPAN PABRIK PERLENGKAPAN PABRIK 11310 650,000

Dec-27 UPAH BONGKAR DAN MUAT BARANG BIAYA TENAGA KERJA LANGSUNG 51100 850,000

3,399,000.00

ADV. DATE SIGNATURE

MADE BY

BOOKED BY
###
Page :

CREDIT
KAS DITANGAN

99,000

950,000

850,000

650,000

850,000

3,399,000.00
 CV. ROTI JAYA
REKAPITULASI JURNAL
JURNAL PENJUALAN
DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
11130 17,160,000 41000 15,600,000
510000 10,656,000 21600 1,560,000
11230 10,656,000

27,816,000 27,816,000

JURNALPENERIMAAN KAS
DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
11120 9,490,000 11130 8,060,000
510000 886,600 41000 1,300,000
21600 130,000
11230 886,600

10,376,600 10,376,600

JURNAL PEMBELIAN
DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
11210 5,445,000 21100 5,989,500
11500 544,500

5,989,500 5,989,500

JURNAL PENGELUARAN KAS

DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
21100 1,200,000 11120 9,100,000
51100 4,900,000
11100 3,000,000

9,100,000 9,100,000

JURNALUMUM
DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
11220 12,433,726 11220 12,433,726
11230 12,433,726 11210 4,668,296
 51100 3,400,000
65000 1,000,000
66000 650,000
64000 470,215
11310 2,245,215
41100 130,000 11130 143,000
21600 13,000
25,010,452 25,010,452

JURNALKAS KECIL/KAS DITANGAN

DEBET CREDIT
NO AKUN JUMLAH NO. AKUN JUMLAH
11210 90,000 11100 3,399,000
11500 9,000
67000 950,000
11310 1,500,000
51100 850,000

3,399,000 3,399,000
 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 19,123,250
11130 Piutang Dagang 1,800,000
11210 Persediaan Bahan Baku dan Penolong 2,064,350
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi 443,300
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 Dagang 11,200,000
21200 Utang Gaji dan Upah
21300 Utang Beban 38,000,000
21400 Utang PPN
21600 PPN- Keluaran 1,050,000
31000 Ekuitas Wawan 287,821,900
32000 Prive wawan 730,000
41000 Penjualan 45,180,000
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Produksi 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 447,383,900 447,383,900
 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

Account:
GENERAL LEDGER
Kas Bank
Balance
Date Description Ref. Debet Credit Debet
Dec 1 Opening Balance 19,123,250

Account:
GENERAL LEDGER
Piutang Dagang
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 1,800,000

Account:
GENERAL LEDGER
Persediaan Bahan Baku dan Penolong
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,064,350
Account:
GENERAL LEDGER
Persediaan Barang Dalam Proses
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account:
GENERAL LEDGER
Persediaan Produk Jadi
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 443,300

Account:
GENERAL LEDGER
Perlengkapan Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 8,000,000

Account:
GENERAL LEDGER
PPN-Masukan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 975,000
Account:
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 Dagang
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
Account:
GENERAL LEDGER
Utang Gaji dan Upah
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

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

Account:
GENERAL LEDGER
Utang PPN
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
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

Account:
GENERAL LEDGER
Retur Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -
Account:
GENERAL LEDGER
Discount Penjualan
Balance
Date Description Ref. Debet Credit Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Harga Pokok Produksi
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 25,100,000

Account:
GENERAL LEDGER
Biaya Tenaga Kerja Langsung
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

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
Balance
Credit

Account Number:
11120
Balance
Credit

Account Number:
11130
Balance
Credit

Account Number:
11210
Balance
Credit
 Account Number:
11220
Balance
Credit

Account Number:
11230
Balance
Credit

Account Number:
11310
Balance
Credit

Account Number:
11500
Balance
Credit
 Account Number:
12100
Balance
Credit

Account Number:
12200
Balance
Credit

Account Number:
12210
Balance
Credit
28,132,000

Account Number:
12300
Balance
Credit
 Account Number:
12310
Balance
Credit
15,840,000

Account Number:
12400
Balance
Credit

Account Number:
12410
Balance
Credit
19,125,000

Account Number:
21100
Balance
Credit
11,200,000
 Account Number:
21200
Balance
Credit
-

Account Number:
21300
Balance
Credit
38,000,000

Account Number:
21400
Balance
Credit

Account Number:
21600
Balance
Credit
1,050,000
 Account Number:
31000
Balance
Credit
287,821,900

Account Number:
32000
Balance
Credit

Account Number:
41000
Balance
Credit
45,180,000

Account Number:
41100
Balance
Credit
 Account Number:
41200
Balance
Credit

Account Number:
51000
Balance
Credit

Account Number:
51100
Balance
Credit

Account Number:
51200
Balance
Credit
 Account Number:
61000
Balance
Credit

Account Number:
62000
Balance
Credit

Account Number:
63000
Balance
Credit

Account Number:
64000
Balance
Credit
 Account Number:
65000
Balance
Credit

Account Number:
66000
Balance
Credit

Account Number:
67000
Balance
Credit

Account Number:
81000
Balance
Credit
 560,000

Account Number:
82000
Balance
Credit
475,000

Account Number:
91000
Balance
Credit
 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 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 -
21200 Utang Gaji dan Upah
21300 Utang Beban 38,000,000
21400 Utang Pajak
21600 PPN- Keluaran -
31000 Ekuitas Wawan 287,821,900
32000 Prive Wawan 730,000
41000 Penjualan -
41100 Retur Penjualan -
41200 Discount Penjualan
51000 Harga Pokok Produksi -
51100 Biaya Tenaga Kerja Langsung -
51200 Biaya Overhead Pabrik -
61000 Beban Pajak 400,000
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 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 373,630,000 389,953,900