SUBSIDIARY LEDGER ACCOUNT RECEIVABLE

PT KURNIA

NAMA CUSTOMER : Toko Sanex

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET
Des 1 Saldo awal 44,000,000
2017 2 Penjualan 54,000,000 98,000,000

NAMA CUSTOMER : Toko Niaga

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET
Des 1 Saldo Awal 33,000,000
2017 8 Penjualan 49,000,000 82,000,000
14 Pembayaran Angsuran 3,300,000 78,700,000

NAMA CUSTOMER : Toko Kent

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET
Des 1 33,000,000
2017 5 Pembayaran Angsuran 3,300,000 29,700,000
20 Penjualan 74,650,000 104,350,000
SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT
 SUBSIDIARY LEDGER ACCOUNT PAYABLE
PT KURNIA

NAMA SUPPLIER : PT ALAM SUTERA

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
Des 1 Saldo Awal 44,000,000
2017 5 Pembelian 67,100,000 111,100,000
20 Pembayaran Utang 44,000,000 67,100,000

NAMA SUPPLIER : PT NIRWANA

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
Des 1 Saldo Awal 22,000,000
2017 10 Pembayaran Utang 22,000,000 0
13 Pembelian 103,400,000 103,400,000

NAMA SUPPLIER : PT INTAN TRI GUNA

SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
Des 1 Saldo Awal 88,000,000
2017 8 Pembayaran Utang 88,000,000 0

NAMA SUPPLIER :
SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

NAMA SUPPLIER :
SALDO
TGL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
 PT KURNIA
CASH RECEIPT JOURNAL
Bulan: Desember 2015
(Dalam Ribuan Rupiah)
DEBIT CREDIT

DATE INVOICE NO.  DESCRIPTION  REF SERBA -SERBI

ACCOUNT
CASH IN BANK PPN Outcome ACC NAME ACC NO SALES DISCOUNT
RECEIVABLE
ACC NAME

Des 5 BKM12-1 Pembayaran cicilan angsuran 3,630,000 3,300,000 Interest Income

2017 9 NK12-1 Penjualan tunai 122,000,000 11,000,000 Sales
PPN Outcome
Freight Collected
11 BKM12-2 Penjualan kendaraan tunai 145,000,000 Accum Dep - Vehicle 1-3320 1,000,000 Vehicle at Cost
Gain/ Loss Sales Vehicle 9-4000 14,000,000
12 BKM12-3 Pembayaran cicilan angsuran 3,630,000 3,300,000 Interest Income
14 NK12-2 Penjualan tunai 91,000,000 Sales
PPN Outcome
Freight Collected
CREDIT

SERBA -SERBI

ACC NUMBER AMOUNT

8-1000 330,000
4-1100 110,000,000
2-1500 11,000,000
4-1300 1,000,000
1-3310 160,000,000

8-1000 330,000
4-1100 82,500,000
2-1500 8,250,000
4-1300 250,000
 PT KURNIA
CASH DISBURSMENT JOURNAL
Bulan: Desember 2015
(Dalam Ribuan Rupiah)
DEBIT CREDIT

DATE INVOICE NO. DESCRIPTION NO. CEK POS REFF SERBA-SERBI SERBA-SERB
ACCOUNT PURCHASE
PPN Income
PAYABLE DISCOUNT
ACC. NAME ACC. NUMBER AMOUNT ACC NAME

Des 8 BKK12-1 Pembayaran Utang 88,000,000 1,760,000

2017 10 BKK12-2 Pembayaran Utang 22,000,000

20 BKK12-3 Pelunasan Faktur NP8-11 44,000,000 Late Fees expense 6-2200 440,000

31 BKK12-4 Angsuran Pinjaman Bank Bank Mandiri Loan 2-2100 15,000,000

Interest Expense 9-1000 1,500,000

31 BKK12-5 Pembayaran Gaji Karyawan bulan lalu Wages and Salaries 6-2300 3,750,000 Income Tax Expense

31 BKK12-6 Pengisian kembali dana kas kecil Petty Cash 1-1120 3,525,000
CREDIT

SERBA-SERBI
CASH IN BANK
ACC NO AMOUNT

86,240,000

22,000,000

44,440,000

16,500,000

9-3000 187,500 3,562,500

3,525,000
 PT KURNIA

PURCHASE JOURNAL

Bulan : Desember 2015

(Dalam Ribuan Rupiah)

DEBIT  CREDIT
DATE INVOICE NO. DESCRIPTION REF
INVENTORY PPN Income FREIGHT PAID ACCOUNTS PAYABLE

Des 5 NP2-12 PT Alam Sutra 61,000,000 6,100,000 67,100,000

2017 13 LI4-12 PT Nirwana 94,000,000 9,400,000 103,400,000

 PT KURNIA

SALES JOURNAL

BULAN DESEMBER 2015

(Dalam Ribuan Rupiah)

DEBIT KREDIT
INVOICE
DATE DESCRIPTION REF
NO.
ACCOUNTS RECEIVABLE SALES PPN OUTCOME FREIGHT COLLECTED

Des 2 FPJ12-1 Toko Sanex 54,000,000 49,000,000 4,900,000 100,000

2017 8 FPJ12-2 Toko Niaga 49,000,000 44,000,000 4,400,000 600,000

20 FPJ12-3 Toko Kent 74,650,000 67,500,000 6,750,000 400,000

 INVENTORY CARD DESEMBER 2015

NOMOR ITEM : PM300 NAMA BARANG : PORTEGE-M300

(Dalam Ribuan Rupiah)

NAMA BARANG : AC

IN OUT BALANCE
DATE INVOICE NO. DESCRIPTION
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT

Des 1 Saldo Awal 40 2,500,000 100,000,000

2017 2 FPJ12-1 Penjualan 8 2,500,000 20,000,000 32 2,500,000 80,000,000

5 NP2-12 Pembelian 10 2,500,000 Rp 25,000,000 42 2,500,000 105,000,000

5 NP2-12 Retur Pembelian 2 2,500,000 5,000,000 40 2,500,000 100,000,000

8 FPJ12-2 Penjualan 8 2,500,000 20,000,000 32 2,500,000 80,000,000

9 NK12-1 Penjualan 20 2,500,000 50,000,000 12 2,500,000 30,000,000

13 LI14-12 Pembelian 20 2,500,000 Rp 50,000,000 32 2,500,000 80,000,000

14 NK12-2 Penjualan 15 2,500,000 37,500,000 17 2,500,000 42,500,000

20 FPJ12-3 Penjualan 10 2,500,000 25,000,000 7 2,500,000 17,500,000

 PT KURNIA

GENERAL JOURNAL

BULAN DESEMBER 2015

(Dalam Ribuan Rupiah)

TANGGAL NO. BUKTI KETERANGAN REF DEBIT KREDIT

Des 2 FPJ12-1 Cost of Good Sold Rp 40,000,000.00

2017 Merchandise Inventory Rp 40,000,000

5 RNP3-12 Account Payable Rp 9,900,000.00

Merchandise Inventory Rp 9,000,000

PPN Income Rp 900,000

8 FPJ12-2 Cost of Good Sold Rp 36,000,000.00

Merchandise Inventory Rp 36,000,000

9 NK12-1 Cost of Good Sold Rp 90,000,000.00

Merchandise Inventory Rp 90,000,000

14 FPJ12-2 Cost of Good Sold Rp 67,500,000.00

Merchandise Inventory Rp 67,000,000

20 FPJ12-3 Cost of Good Sold Rp 55,000,000.00

Merchandise Inventory Rp 55,000,000

Rp 298,400,000.00 Rp 298,400,000
 PT KURNIA
PETTY CASH JOURNAL
BULAN DESEMBER 2015
(Dalam Ribuan Rupiah)

DEBIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME ACC. NUMBER AMOUNT
Des 2 VKK12-01 Pembuatan Brosur Advertising Expense 6-1100 450,000
2017 4 VKK12-02 Pembelian Perlengkapan Toko Supplies 1-1320 300,000
5 VKK12-03 Pembayaran tagihan rekening telepon bulan Nov Accruad Expense 2-1200 850,000
7 VKK12-04 Pembayaran tagihan rekening listrik bulan Nov 2 Accruad Expense 2-1200 650,000
8 VKK12-05 Pembayaran tagihan rekening PAM bulan Nov 2 Accruad Expense 2-1201 375,000
16 VKK12-06 Pemeliharaan dan reparasi alat-alat Maintenance and Repair Expense 6-1700 900,000
 CREDIT
PETTY CASH
450,000
300,000
850,000
650,000
375,000
900,000
 INVENTORY CARD DESEMBER 2015

NOMOR ITEM : SM300 NAMA BARANG : SATELITE-M300

(Dalam Ribuan Rupiah)

NAMA BARANG : LEMARI ES

IN OUT BALANCE
DATE INVOICE NO. DESCRIPTION
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT

Des 1 40 2,000,000 80,000,000

2017 2 FJP12-1 Penjualan 10 2,000,000 20,000,000 30 2,000,000 60,000,000

5 NP2-12 Pembelian 18 2,000,000 36,000,000 48 2,000,000 96,000,000

5 NP2-12 Retur Pembelian 2 2,000,000 4,000,000 46 2,000,000 92,000,000

8 FPJ12-2 Penjualan 8 2,000,000 16,000,000 38 2,000,000 76,000,000

9 NK12-1 Penjualan 20 2,000,000 40,000,000 18 2,000,000 36,000,000

13 LI4-12 Pembelian 22 2,000,000 44,000,000 40 2,000,000 80,000,000

14 NK12-2 Penjualan 15 2,000,000 30,000,000 25 2.000.000\ 50,000,000

20 FPJ12-3 Penjualan 15 2,000,000 30,000,000 10 2,000,000 20,000,000