Mulia Jaya
BUKTI 1
SALES INVOICE
Customer : Toko Bangunan Persada
Address : Jalan Letkol Isdiman No. 238 Semarang
BUKTI 2
Paid for : Toko Bangunan Persada, Jalan Letkol Isdiman No. 238 Semarang
Amount : Rp 7.822.500,00
Remark : Pembayaran komisi penjualan sebesar 3%
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(..............................)
General Ledger
Rahman H
(Rahman Hakim)
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BUKTI 17
No. : 1342/FPS/01/2021
PT. SEMEN GRESIK Date : 8 January 2021
Jalan Pahlawan No 456 Surabaya
Jawa Timur
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan Pembangunan Utara No 12 Semarang
Material Quantity Price Amount
Cement 2.300 sack Rp 40.000 Rp
VAT 10% Rp
Total Rp
BUKTI 18
CV Bumi Permai
No. : 336/FPP/01/2021
Jalan Letjen Tukiyat No 21 Magelang
Date : 8 January 2021
SALES INVOICE
Total Rp
BUKTI 19
Paid for : Perusahaan Listrik Negara (PLN) Persero, Jl. Pemuda No. 38 Semarang
Amount : Rp 12.500.000,00 (Dua belas juta lima ratus ribu rupiah).
Remarks : Pembayaran beban listrik PLN pemakaian bulan sebelumnya yang langsung diperhitungkan
sebagai beban bulan ini dengan rincian alokasi:
Departemen Mixing 20% Departemen Power 15% Bagian Administrasi 7,5%
Departemen Pressing 20% Departemen Maintenance 10% Bagian Pemasaran 7,5%
Departemen Finishing 10% Departemen Service 10%
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Receipt from : Toko Bangunan Persada, Jalan Letkol Isdiman No. 238 Semarang
Amount : Rp 286.825.000,00 (Dua ratus delapan puluh enam juta delapan ratus dua puluh
lima ribu rupiah).
Remarks : Penerimaan pelunasan account receivable dari Toko Bangunan Persada
Untuk pembayaran sales invoice nomor 01/SI/01/2021
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BUKTI MEMORIAL
nd
Salaries and Wages, 2 week, January 2021
Department/Unit Direct Labor Indirect Labor Amount
Mixing Rp 3,550,000 Rp 850,000 Rp 4,400,000
Pressing Rp 3,500,000 Rp 950,000 Rp 4,450,000
Finishing Rp 3,600,000 Rp 850,000 Rp 4,450,000
Power Rp 750,000
Maintenance Rp 1,700,000
Service Rp 1,800,000
Administrative Rp 650,000
Marketing Rp 750,000
Total Rp 18,950,000
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BUKTI 31
Paid for : Toko Buku Toga Mas, Jalan Singosari Raya No. 21 Semarang
Amount : Rp 1.000.000,00 (Satu juta rupiah)
Remark : Pembayaran atas pembelian alat tulis kantor untuk Bulan January 2021dan langsung
dipakai dan dibebankan ke Bagian Administrasi
Rahman H
(......................................) (Rahman Hakim)
BUKTI 32
No. : 1432/FPS/01/2021
PT. SEMEN GRESIK Date : 17 January 2021
Jalan Pahlawan No. 456 Surabaya
Jawa Timur
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 2.300 sack Rp 40.000 Rp
VAT 10% Rp
Total Rp
(...................................)
General Ledger
Subsidiary Ledger
Lukman H
Inventory Card (Lukman Hasibuan)
BUKTI 33
SALES INVOICE
BUKTI 34
Total Rp
Dibukukan oleh: Sudah dibukukan di: Diterima dan Dipakai: Diserahkan oleh:
Date: General Journal Power Dept. Bag. Gudang
General Ledger
Inventory Card
Armand Fariz A
(......................................) Armand Maulana Fariz Azhar
BUKTI 35
Dibukukan oleh: Sudah dibukukan di: Diterima dan Dipakai: Diserahkan oleh:
Date: General Journal Finishing Dept Bag. Gudang
General Ledger
Inventory Card
Asnawi Fariz A
Asnawi Fariz Azhar
(......................................)
BUKTI 36
SALES INVOICE
BUKTI 37
Paid for : Toko Bangunan Madani, Jalan Gajah No. 245 Semarang
Amount : Rp 8.925.000,00 (Delapan juta sembilan ratus dua puluh lima ribu rupiah)
Remark : Pembayaran Komisi Penjualan sebesar 3%
BUKTI 38
Receipt from : Toko Bangunan Madani, Jalan Gajah No. 245 Semarang
Amount : Rp 327.250.000,00
Remarks : Pelunasan account receivable dari Toko Bangunan Madani.
Untuk pembayaran sales invoice nomor 02/SI/12/2021
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Customer : Rahmanto
Address : Jalan Pandanaran No. 456 Ungaran
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Receipt from : CV. Harapan Jaya, Jalan Turi No. 295 Semarang
Amount : Rp 13.850.000,00 (Tiga belas juta delapan ratus lima puluh ribu rupiah)
Remarks : Penerimaan pelunasan account receivable dari CV. Harapan Jaya
Untuk pembayaran sales invoice nomor 11/SI/01/2021
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BUKTI MEMORIAL
rd
Salaries and wages, 3 week, January 2021
Department/ Unit Direct Labor Indirect Labor Amount
Mixing 6,250,000 2,300,000 8,550,000
Pressing 9,850,000 3,200,000 13,050,000
Finishing 8,500,000 500,000 9,000,000
Power 1,550,000
Maintenance 3,520,000
Service 3,070,000
Administrative 0
Marketing 0
Total 38,740,000
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BUKTI 46
SALES INVOICE
BUKTI 47
BUKTI 48
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 720 sack Rp 40.000,00 Rp
VAT 10% Rp
Total Rp
BUKTI 49
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan Pembangunan Utara No. 12 Semarang
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BUKTI 53
Paid for : Aziz Computer, Jalan Tegalsari Raya No. 1551 Semarang
Amount : Rp 850.000,00 (Delapan ratus lima puluh ribu rupiah)
Remark : Pembayaran biaya servis komputer
BUKTI 54
Receipt from : Toko Bangunan Agung, Jalan Bintoro Raya No. 55 Semarang
Amount : Rp 269.500.000,00 (Dua ratus enam puluh sembilan juta lima ratus ribu rupiah)
Remarks : Penerimaan pelunasan account receivable dari Toko Bangunan Agung
Untuk pembayaran sales invoice nomor 04/SI/01/2021
BUKTI 55
SALES INVOICE
Customer : CV Harapan Jaya
Address : Jalan Kelud Raya No 21 Semarang
Account Quantity Price Amount
Roof Tile 75.500 units Rp3.500,00 Rp
VAT 10% Rp
Total Rp
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Paid for : CV Harapan Jaya, Jalan Kelud Raya No. 212 Semarang
Amount : Rp 7.927.500,00 (Tujuh juta sembilan ratus dua puluh tujuh ribu lima ratus rupiah)
Remark : Pembayaran komisi penjualan sebesar 3%
BUKTI 59
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 1.500 sack Rp 40.000,00 Rp
VAT 10% Rp
Total Rp
BUKTI 60
No. : 411/FPP/01/2021
CV. Bumi Permai Date : 28 January 2021
Jalan Letjen Tukiyat No 21 Magelang
SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jalan PembangunanUtara No. 12 Semarang
Material Quantity Price Amount
Sand 320 sack Rp 200.000,00 Rp
Total Rp
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Total Rp
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BUKTI MEMORIAL
th
Salaries and Wages, 4 week, January 2021
Department/ Unit Direct Labor Indirect Labor Amount
Mixing 9,000,000 5,650,000 14,650,000
Pressing 4,350,000 2,225,000 6,575,000
Finishing 7,500,000 950,000 8,450,000
Power 1,550,000
Maintenance 2,350,000
Service 2,805,000
Administrative 5,289,000
Marketing 4,000,000
Total 45,669,000
Dibukukan oleh: Sudah dibukukan di: Dibuat oleh:
Date: General Journal Bagian Penggajian
General Ledger
Subsidiary Ledger Sukarya
(...................................) (Sukarya)
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BUKTI MEMORIAL
Vehicle Depreciation
Depreciation rate ........... per year/ …….. per month
No Vehicle Type Dept./Unit Costs Depr. 1 month
1 Station Wagon Rp Rp
2 Truck Rp Rp
Total Rp Rp
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BUKTI MEMORIAL
(……...............................) (...................................)
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Applying Factory Overhead Costs – Mixing Department
FOH applied_Mixing Department
Applied based on: ............................................ Total cost Rp ................................................
FOH applied rate: …….......%
FOH applied_Mixing Dept. : Rp ..............................................
(.................................) (...............................)
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Applying Factory Overhead Costs – Pressing Department
FOH applied_Pressing Department
(......................................) (..................................)
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Applying Factory Overhead Costs – Finishing Department
FOH applied_Finishing Department
Applied based on: ......................................... Total cost Rp ..................................................
FOH applied rate: .............%
FOH applied_Finishing Dept. : Rp ....................................................
(......................................) (..................................)
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BUKTI MEMORIAL
Factory Overhead Allocations – Power Department
FOH actual_Power Department : Rp ....................................................... allocated to:
Maintenance Dept. : Rp ..................................
Service Dept. : Rp ..................................
Mixing Dept. : Rp .................................
Pressing Dept. : Rp .................................
Finishing Dept. : Rp .................................
Dibukukan oleh: Sudah dibukukan di: Dibuat oleh:
Date: Adjusment Journal Accounting Dept.
General Ledger
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FOH_variance ballance;
Total Dr. : Rp .......................................................
Total Cr. : Rp ....................................................... (-)
: Rp ....................................................... (Dr/Cr) closed to CoGS
(......................................) (..................................)
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(......................................) (..................................)
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Units Data:
Units transfered in : ................. units Ends of month WIP : ………….... units, WIP condition,
Units transfered out : ……….…. units conversion cost: ……. %.
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