Sales Journ

December ……….

Debit

Accounts
DATE DOC. NO. Customer's Cash In Bank Receivable

2/12/2016 F-GS-02/12 CV. Rainbow Rp 572.660.000

3/12/2016 F-GS-1201 CV. Rainbow Rp 41.360.000

12/12/2016 F-GS-12/12 CV. Mapan Rp 636.944.000

21/12/2016 F-GS-21/12 PT. Citra Amelinda Rp 575.113.000

28/12/2016 F-GS-28/12 CV. Rainbow Rp 613.030.000

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 Sales Journal
December ……….

bit Credit

Cost Of Good Freight Merchandise

Sold Sales VAT Out Collected Inventory

Rp 520.600.000 Rp 52.060.000

Rp 37.600.000 Rp 3.760.000

Rp 579.040.000 Rp 57.904.000

Rp 522.830.000 Rp 52.283.000

Rp 557.300.000 Rp 55.730.000
 Cash Receipt Journal
December ………
DEBIT

DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT NO.

4/12/2016 BKM-12-01 pelunasan atas faktur Rp 289.520.000

10/12/2016 BKM-12-02 pelunasan atas faktur Rp 337.385.400
10/12/2016 BKM-12-03 penerimaan deviden Rp 40.780.000
18/12/2016 BKM-12-04 pelunasan atas penjualan kredit Rp 363.770.000
23/12/2016 BKM-12-05 penerimaan deviden Rp 6.300.000
23/12/2016 BKM-12-06 penerimaan atas penjualan unit mobil Rp 150.000.000
28/12/2016 BKM-12-07 pembayaran atas piutang Rp 200.000.000

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 Page :

DEBIT CREDIT
OTHER OTHER
ACCT NO. Account Debited AMOUNT Account Receivable ACCT NO. Account

Rp 289.520.000
Rp 337.385.400
31200 devidend
Rp 363.770.000
31200 deviden
13300 vehicles
Rp 200.000.000
OTHER
AMOUNT

Rp 40.780.000

Rp 6.300.000
Rp 150.000.000
 Purchase Jour
December ………
DEBIT

Merchandise
DATE DOC. NO. VENDOR'S Inventory

4/12/2016 F-RU-02/12 PT. Sedar Rp 440.352.000

16/12/2016 F-PS-16/12 PT. Ginanjar Rp 476.784.000

17/12/2016 F-PS-16/12 PT. Ginanjar Rp 26.312.000

22/12/2016 F-AR-22/12 PT. Warkom Mustika Rp 433.576.000

30/12/2016 F-MA-30/12 PT. Sedar Rp 562.496.000

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Purchase Journal
December ………
DEBIT CREDIT

VAT In Cost of Goods Sold Cash In Bank Accounts Payable

Rp 44.035.200 Rp 484.387.200

Rp 47.678.400 Rp 524.462.400

Rp 2.631.200 Rp 28.943.200

Rp 43.357.600 Rp 476.933.600

Rp 56.249.600 Rp 618.745.600

paraf
 Cash Payment Journal
December ………

Docoument DEBIT
Number
DATE ACCOUNT DEBITED
Accounts Payable

1/12/2016 Gaji bulan des BKK12-01

3/12/2016 pembayaran sewa BKK12-02
7/12/2016 pelunasan pembelian BKK12-03 Rp 266.912.800
9/12/2016 pelunasan pajak BKK12-04

11/12/2016 pelunasan pembelian BKK12-05 Rp 274.032.000

15/12/2016 pembelian unit motor BKK12-06
18/12/2016 pelunasan kredit BKK-12-07 Rp 321.552.000
21/12/2016 pembayaran angsuran bank BKK-12-08 Rp 13.855.208
23/12/2016 pengisian kas kecil BKK-12-09

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Payment Journal P
December ………

DEBIT CREDIT
OTHER OTHER
Acc Cash In Bank Acc No Acct Name
Account No AMOUNT

accrued expense 21200 Rp 36.980.000 Rp 36.980.000

prepaid rent 11800 Rp 168.000.000 Rp 168.000.000

income tax payable Rp 266.912.800

21
income tax payable 21302 Rp 1.849.000 Rp 35.936.600 11900 vat in
25 21304 Rp 9.875.600
vat out 21300 Rp 103.116.000
Rp 274.032.000
vehicle s 13300 Rp 18.250.000 Rp 18.250.000
Rp 321.552.000
Rp 13.855.208
petty cash 11200 Rp 7.426.800 Rp 7.426.800
 Page :

THER

AMOUNT

Rp 78.904.000
 Petty Cash Journal
December ………
Evidence Debet
Date Number Description Account Name

2016 1 VKK-12-01 pembayaran konsumsi other operating expense

Des 4 VKK-12-02 pembayaran iklan advertising expense
8 VKK-12-03 pembayaran listrik,air,& telepon accrued expense
9 VKK-12-04 pembelian keperluan kantor other operating expense
14 VKK-12-05 pembelian alat tulis kantor office supplies expense
17 VKK-12-06 pembelian konsumsi rapat other operating expense
21 VKK-12-07 iuran keamanan dan kebersihan lingkungan other operating expense
21 VKK-12-08 perjalanan dinas other operating expense
23 VKK-12-09 pengisian kas kecil petty cash
29 VKK-12-09 pembelian keperluan kantor other operating expense
21 VKK-12-10 pembelian konsumsi rapat other operating expense

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 rnal
……
Debet Credit
Account Amount Petty Cash
Number
62000 Rp 475.000 Rp 475.000
61900 Rp 750.000 Rp 750.000
21200 Rp 3.220.000 Rp 3.220.000
62000 Rp 725.000 Rp 725.000
61200 Rp 500.000 Rp 500.000
61200 Rp 256.800 Rp 256.800
61200 Rp 250.000 Rp 250.000
61200 Rp 1.250.000 Rp 1.250.000
11200 Rp 7.426.800 Rp 7.426.800
61200 Rp 198.500 Rp 198.500
61200 Rp 256.000 Rp 256.000
 Memorial Journal
December ……… Pa

DATE DOC. NO. ACCOUNT NAME AND ACC NO. DEBIT

DECSRIPTION

28/12/2016 1-Dec deviden payable 21305 Rp 305.000.000

cash in bank BNI 11100

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 Page :

CREDIT

Rp 305.000.000
 ACCOUNT PAYABLE SUBSDIARY
December …….
VENDOR'S NAME VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

1
Dec Opening Balance a

VENDOR'S NAME
VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec Opening Balance

1
a

VENDOR'S NAME VENDOR ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

1
Dec Opening Balance a
SDIARY

NO.

BALANCE
DEBIT CREDIT

NO.

BALANCE
DEBIT CREDIT

NO.

BALANCE
DEBIT CREDIT
 ACCOUNT RECEIVABLE SUBSDIARY
December ……..
CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Balance a

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 a

CUSTOMER'S NAME: CUSTOMER ACCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 a
SUBSDIARY
..
NO.

BALANCE
DEBIT CREDIT

NO.

BALANCE
DEBIT CREDIT

NO.

BALANCE
DEBIT CREDIT

NO.

BALANCE
DEBIT CREDIT
 INVENTORY CARD
December ……..
NAME :
DECEMBER, ………
( In Rupiah )

DATE INVOICE NO DESCRIPTION IN

UNIT PRICE TOTAL UNIT
2016 Balance
Des 2 F-GS-02/12 Sales 12
3 F-GS-1201 sales 1
4 F-RU-02/12 purchase 10 Rp 18.656.000 Rp 186.560.000

12 F-GS-12/12 sales 2
10
16 F-PS-16/12 purchase 13 Rp 18.656.000 Rp 242.528.000
21 F-GS-21/12 sales 11
22 F-AR-22/12 purchase 9 Rp 18.656.000 Rp 167.904.000
28 F-GS-28/12 sales 10
30 F-MA-30/12 purchase 14 Rp 18.656.000 Rp 216.184.000
ORY CARD
ber ……..

METODE : FIFO

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
15 Rp 16.960.000 Rp 254.400.000
Rp 16.960.000 Rp 203.520.000 3 Rp 16.960.000 Rp 50.880.000
Rp 16.960.000 Rp 16.960.000 2 Rp 16.960.000 Rp 33.920.000
2 Rp 16.960.000 Rp 33.920.000
10 Rp 18.656.000 Rp 186.560.000
Rp 16.960.000 Rp 33.920.000
Rp 18.656.000 Rp 186.560.000 0 Rp 0 Rp 0
13 Rp 18.656.000 Rp 242.528.000
Rp 18.656.000 Rp 205.216.000 2 Rp 18.656.000 Rp 37.312.000
11 Rp 18.656.000 Rp 205.216.000
Rp 18.656.000 Rp 186.560.000 1 Rp 18.656.000 Rp 18.656.000
15 Rp 18.656.000 Rp 279.840.000
 INVENTORY CARD
December ……..
NAME :
DECEMBER, ………….
( In Rupiah )

DATE INVOICE NO DESCRIPTION IN

UNIT PRICE TOTAL UNIT
2016 Balance
Des 2 F-GS-02/12 sales 8
3 F-GS-1201 sales 1
4 F-RU-02/12 purchase 11 Rp 14.432.000 Rp 158.752.000

12 F-GS-12/12 sales 3
7
16 F-PS-16/12 purchase 8 Rp 14.432.000 Rp 115.456.000
17 F-PS-16/12 purchase 1 Rp 14.432.000 Rp 14.432.000
21 F-GS-21/12 sales 9
22 F-AR-22/12 purchase 11 Rp 14.432.000 Rp 158.752.000
28 F-GS-28/12 sales 12
30 F-MA-30/12 purchase 11 Rp 14.432.000 Rp 158.752.000
ORY CARD
ber ……..

METODE : FIFO

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
12 Rp 13.120.000 Rp 157.440.000
Rp 13.120.000 Rp 104.960.000 4 Rp 13.120.000 Rp 52.480.000
Rp 13.120.000 Rp 13.120.000 3 Rp 13.120.000 Rp 39.360.000
3 Rp 13.120.000 Rp 39.360.000
11 Rp 14.432.000 Rp 158.752.000
Rp 13.120.000 Rp 39.360.000
Rp 14.432.000 Rp 101.024.000 4 Rp 14.432.000 Rp 101.024.000
12 Rp 14.432.000 Rp 173.184.000
13 Rp 14.432.000 Rp 187.616.000
Rp 14.432.000 Rp 129.888.000 4 Rp 14.432.000 Rp 57.728.000
15 Rp 14.432.000 Rp 216.480.000
Rp 14.432.000 Rp 173.184.000 3 Rp 14.432.000 Rp 43.296.000
14 Rp 14.432.000 Rp 202.048.000
 INVENTORY CARD
December ……..
NAME :
DECEMBER, ……….
( In Rupiah )

DATE INVOICE NO DESCRIPTION IN

UNIT PRICE TOTAL UNIT
2016 Balance
Des 2 F-GS-02/12 sales 10
4 F-RU-02/12 purchase 8 Rp 11.880.000 Rp 95.040.000

12 F-GS-12/12 sales 4
4
16 F-PS-16/12 purchase 10 Rp 11.880.000 Rp 118.800.000
17 F-PS-16/12 purchase 1 Rp 11.880.000 Rp 11.880.000
21 F-GS-21/12 sales 7
22 F-AR-22/12 purchase 9 Rp 11.880.000 Rp 106.920.000
28 F-GS-28/12 sales 11
30 F-MA-30/12 purchase 12 Rp 11.880.000 Rp 142.560.000
ORY CARD
ber ……..

METODE : FIFO

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
14 Rp 10.800.000 Rp 151.200.000
Rp 10.800.000 Rp 108.000.000 4 Rp 10.800.000 Rp 43.200.000
4 Rp 10.800.000 Rp 43.200.000
8 Rp 11.880.000 Rp 95.040.000
Rp 10.800.000 Rp 43.200.000 Rp 54.000.000
Rp 11.880.000 Rp 47.520.000 4 Rp 11.880.000 Rp 47.520.000
14 Rp 11.880.000 Rp 166.320.000
15 Rp 11.880.000 Rp 178.200.000
Rp 11.880.000 Rp 83.160.000 8 Rp 11.880.000 Rp 95.040.000
17 Rp 11.880.000 Rp 201.960.000
Rp 11.880.000 Rp 130.680.000 6 Rp 11.880.000 Rp 71.280.000
18 Rp 11.880.000 Rp 213.840.000
 RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT