NAMA : KAMI LIA MUFIDA (21043042)

JURUSAN : AKUNTANSI (S1)

MATKUL : PENGANTAR AKUNTANSI 2
TUGAS KHUSUS 1
PT. MITRA BESTARI
Cash Receipt Journal
December 2009 Page :

DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACC ACC
AMOUNT RECEIVABLE AMOUNT
NO. NO.
Pelunasan piutang karyawan Totok
1 01/BKM 1 Rp 150.000,00 1-1105 Rp 150.000,00
25/11/09
Pelunasan Piutang Dagang penjualan
2 02/BKM kredit 23/11/09, term 2/10, n/30, PT 2 Rp 75.460.000,00 4-1001 Rp 1.540.000,00 Rp 77.000.000,00
METEOR ABADI
Pelunasan Piutang Dagang penjualan
5 03/BKM kredit 30/11/09, term 2/10, n/30, PT 4 Rp 33.957.000,00 4-1001 Rp 693.000,00 Rp 34.650.000,00
PUNCAK JAYA

Pelunasan Piutang Dagang penjualan

5 04/BKM kredit 26/11/09, term 2/10, n/30, CV 5 Rp 48.510.000,00 4-1001 Rp 990.000,00 Rp 49.500.000,00
AGUNG SAKTI

6 05/BKM Penjualan Tunai 5 Rp 40.023.637,50 5-1000 Rp 29.044.995,31 4-1000 Rp 36.312.500,00

2-1104 Rp 3.638.512,50
2-1101 Rp 72.625,00
1-1107 Rp 29.044.995,31
Pelunasan Piutang Dagang penjualan
12 06/BKM kredit 03/12/09, term 2/10, n/30, PT 8 Rp 37.737.950,25 4-1001 Rp 770.162,25 Rp 38.508.112,50
PUNCAK JAYA

Pelunasan Piutang Dagang penjualan

13 07/BKM kredit 04/12/09, term 2/10, n/30, PT 9 Rp 72.154.420,80 4-1001 Rp 1.472.539,20 Rp 73.626.960,00
METEOR ABADI

13 08/BKM Penjualan Tunai 10 Rp 22.154.220,00 5-1000 Rp 16.077.703,57 4-1000 Rp 20.100.000,00

2-1104 Rp 2.014.020,00
2-1101 Rp 40.200,00
1-1107 Rp 16.077.703,57
Pelunasan piutang karyawan Agung
15 009/BKM 11 Rp 350.000,00 1-1105 Rp 350.000,00
Putra
 Pelunasan Piutang Dagang penjualan
17 010/BKM kredit 08/12/09, term 2/10, n/30, CV 13 Rp 68.576.404,05 4-1001 Rp 1.399.518,45 Rp 69.975.922,50
AGUNG SAKTI
20 011/BKM Penjualan Tunai 14 Rp 21.272.460,00 5-1000 Rp 15.292.891,58 4-1000 Rp 19.300.000,00
2-1104 Rp 1.933.860,00
2-1101 Rp 38.600,00
1-1107 Rp 15.292.891,58
Penjualan 1000 lembar saham biasa
PT. Perkasa Indah Sentosa, kurs 108, b.
22 012/BKM Rp 108.975.960,00 6-2104 Rp 104.040,00 1-1102 Rp 104.040.000,00
penjualan 1%, Pph pasal 4 ayat 2 0.1
%
8-1002 Rp 5.040.000,00
Pelunasan Piutang Dagang penjualan
25 013/BKM kredit 14/12/09, term 2/10, n/30, PT 17 Rp 16.739.662,50 Rp 16.739.662,50
METEOR ABADI
27 014/BKM Penjualan Tunai 17 Rp 21.148.462,50 5-1000 4-1000 Rp 19.187.500,00
Rp 15.180.316,26
2-1104 Rp 1.922.587,50
2-1101 Rp 38.375,00
1-1107 Rp 15.180.316,26
Penerimaan pendapatan dividen PT
31 015/BKM RAJAWALI dipotong PPH Pasal 23 18 Rp 5.950.000,00 1-1110 Rp 1.050.000,00 8-1001 Rp 7.000.000,00
15%
Rp 573.160.177,60 Rp 83.615.166,62 Rp 360.000.657,50 Rp 296.774.686,72
Total Rp 656.775.344,22 Rp 656.775.344,22
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1101 Rp 573.160.177,60 1-1102 Rp 104.040.000,00
BOOKED 1-1110 Rp 1.050.000,00 1-1102 Rp 360.000.657,50
BY 4-1001 Rp 6.865.219,90 1-1105 Rp 500.000,00
5-1000 Rp 75.595.906,72 1-1107 Rp 75.595.906,72
6-2104 Rp 104.040,00 2-1101 Rp 189.800,00
2-1104 Rp 9.508.980,00
4-1000 Rp 94.900.000,00
8-1001 Rp 7.000.000,00
8-1002 Rp 5.040.000,00
TOTAL Rp 656.775.344,22 TOTAL Rp 656.775.344,22
 PT. MITRA BESTARI
Cash Payment Journal
December 2009 Page :

DEBET CREDIT
DA DOC. OTHER OTHER
DESCRIPTION REF ACCOUNTS
TE NO. ACC. CASH IN BANK ACC.
PAYABLE
NO AMOUNT NO AMOUNT
1 01/BKK Pembayaran gaji karyawan bulan 11/09 1 2-1102 Rp 23.500.000,00 Rp 23.125.000,00 2-1105 Rp 375.000,00
Pelunasan hutang ke PT SEPOI JAYA
4 02/BKK 4 Rp 73.000.000,00 Rp 69.350.000,00 1-1107 Rp 3.650.000,00
SELALU
Pembelian 1.000 lembar Saham biasa PT
PERKASA INDAH SENTOSA, nominal
7 03/BKK 6 1-1102 Rp 104.040.000,00 Rp 104.040.000,00
Rp 100.000 @102.000. Provisi dan
Materai 2%
Pembayaran rekening listrik, air, dan telp
9 04/BKK 7 2-1103 Rp 1.750.000,00 Rp 1.750.000,00
bulan Nov 2009

10 05/BKK Pembayaran Utang pajak bulan november 7 2-1105 Rp 375.000,00 Rp 375.000,00

2009 atas PPH 21 ke kas Negara
11 06/BKK Piutang karyawan a/n Andika Pratama 8 1-1105 Rp 1.750.000,00 Rp 1.750.000,00
Pelunasan hutang ke PT SEPOI JAYA
12 07/BKK 9 Rp 29.096.100,00 Rp 27.641.295,00 1-1107 Rp 1.454.805,00
SELALU 03/12/09, Term 5/10, n/30
1-1110
Pembayaran pajak bulan Nov 2009, Uang Rp 4.300.000,00 Rp 18.969.000,00 1-1109 Rp 6.446.000,00
15 08/BKK 11
Muka PPH 25, Vat Out, Vat In.
2-1104 Rp 21.115.000,00

Pembayaran jasa pelaksana konstruksi

15 09/BKK 12 1-3100 Rp 125.000.000,00 Rp 122.500.000,00 2-1105 Rp 2.500.000,00
dengan PPh Pasal 4 ayat (2) yang dipotong
9-1001 Rp 941.938,74 Rp 3.947.007,63
31 10/BKK Pembayaran Angsuran Hutang Bank 19
2-2100 Rp 3.005.068,89
6-2103 Rp 178.000,00 Rp 2.330.500,00
1-1108 Rp 662.500,00
31 11/BKK Pengisian dana kas kecil 19 6-1103 Rp 240.000,00
6-2102 Rp 1.075.000,00
6-2107 Rp 175.000,00
Total Rp 102.096.100,00 Rp 288.107.507,63 Rp 375.777.802,63 Rp 14.425.805,00
Total Rp 390.203.607,63 Rp 390.203.607,63
 ADV DATE SIGNATURE RECAPITULATION
MADE BY DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
BOOKED BY 1-1102 Rp 104.040.000,00 1-1101 Rp 375.777.802,63
1-1105 Rp 1.750.000,00 1-1107 Rp 5.104.805,00
1-1108 Rp 662.500,00 1-1109 Rp 6.446.000,00
1-1110 Rp 4.300.000,00 2-1105 Rp 2.875.000,00
1-3100 Rp 125.000.000,00
2-1100 Rp 102.096.100,00
2-1102 Rp 23.500.000,00
2-1103 Rp 1.750.000,00
2-1104 Rp 21.115.000,00
2-1105 Rp 375.000,00
2-2100 Rp 3.005.068,89
6-1103 Rp 240.000,00
6-2102 Rp 1.075.000,00
6-2103 Rp 178.000,00
6-2107 Rp 175.000,00
9-1001 Rp 941.938,74
TOTAL Rp 390.203.607,63 TOTAL Rp 390.203.607,63
 PT. MITRA BESTARI
Sales Journal
December 2009 Page :

DEBET CREDIT
DA DOC. REF ACCOUNTS OTHER OTHER
DESCRIPTION
TE NO. ACC SALES VAT OUT
RECEIVABLE AMOUNT ACC NO. AMOUNT
NO.
PT PUNCAK JAYA, Rp 38.508.112,50 5-1000 Rp 27.944.385,56 Rp 34.937.500,00 Rp 3.500.737,50 2-1101 Rp 69.875,00
3 057/FPJ 3
2/0 n/30 1-1107 Rp 27.944.385,56
Rp 73.626.960,00 5-1000 Rp 53.430.671,67 Rp 66.800.000,00 Rp 6.693.360,00 2-1101 Rp 133.600,00
PT. METEOR
4 058/FPJ 3
ABADI 2/10, n/30 1-1107 Rp 53.430.671,67

CV AGUNG SAKTI Rp 69.975.922,50 5-1000 Rp 50.780.798,31 Rp 63.487.500,00 Rp 6.361.447,50 2-1101 Rp 126.975,00

8 62/FPJ 6
2/10, n/30 1-1107 Rp 50.780.798,31

PT. METEOR Rp 16.739.662,50 5-1000 Rp 12.148.044,90 Rp 15.187.500,00 Rp 1.521.787,50 2-1101 Rp 30.375,00

14 65/FPJ 10
ABADI 2/10, n/30
1-1107 Rp 12.148.044,90
CV AGUNG SAKTI Rp 55.137.555,00 5-1000 Rp 39.539.782,92 Rp 50.025.000,00 Rp 5.012.505,00 2-1101 Rp 100.050,00
23 67/FPJ 15
2/10, n/30 1-1107 Rp 39.539.782,92

PT. METEOR Rp 36.496.597,50 5-1000 Rp 26.374.407,08 Rp 33.112.500,00 Rp 3.317.872,50 2-1101 Rp 66.225,00

24 68/FPJ 16
ABADI 2/10, n/30
1-1107 Rp 26.374.407,08
PT PUNCAK JAYA, Rp 28.946.527,50 5-1000 Rp 20.889.936,99 Rp 26.262.500,00 Rp 2.631.502,50 2-1101 Rp 52.525,00
28 72/FPJ 18
2/0 n/30 1-1107 Rp 20.889.936,99
Total Rp 319.431.337,50 Rp 231.108.027,43 Rp 289.812.500,00 Rp 29.039.212,50 Rp 231.687.652,43
Total Rp 550.539.364,93 Rp 550.539.364,93

RECAPITULATION
ADV DATE
SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1103 Rp 319.431.337,50 1-1107 Rp 231.108.027,43
5-1000 Rp 231.108.027,43 2-1101 Rp 579.625,00
BOOKED BY
2-1104 Rp 29.039.212,50
4-1000 Rp 289.812.500,00

TOTAL Rp 550.539.364,93 TOTAL Rp 550.539.364,93

 PT. MITRA BESTARI
Purchase Journal
December 2009 Page :

DEBET CREDIT
REF OTHER OTHER
DA DOC.
DESCRIPTION MERCHANDISE ACCOUNTS
TE NO. VAT IN ACCOUNT
INVENTORY ACCOUNT AMOUNT PAYABLE AMOUNT
NO
NO
PT. SEPOI JAYA
3 085/PJ 2 Rp 26.451.000,00 Rp 2.645.100,00 Rp 29.096.100,00
SELALU, 5/10, n/30
PT. SEPOI JAYA
16 097/PJ 12 Rp 125.184.000,00 Rp 12.518.400,00 Rp 137.702.400,00
SELALU, 5/10, n/30
Total Rp 151.635.000,00 Rp 15.163.500,00 Rp - Rp 166.798.500,00 Rp -
Total Rp 166.798.500,00 Rp 166.798.500,00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1107 Rp 151.635.000,00 2-1100 Rp 166.798.500,00
1-1109 Rp 15.163.500,00
BOOKED BY

TOTAL Rp 166.798.500,00 TOTAL Rp 166.798.500,00

 PT. MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
17 01/BM Accounts Payable
2-1100 Rp 3.410.000,00
Merchandise Inventory
1-1107 Rp 3.100.000,00
Vat In
1-1109 Rp 310.000,00
21 02/BM Dividend 3-1002 Rp 35.000.000,00
Income Tax Expense 6-2104 Rp 3.500.000,00
Dividend Payable 2-1106 Rp 31.500.000,00
24 03/BM
Sales Returns 4-1002 Rp 4.000.000,00
Value Added Tax - In (VAT-In) 1-1109 Rp 400.800,00
Insurance Liability 2-1101 Rp 8.000,00
Accounts Receivable 1-1103 Rp 4.408.800,00
Merchandise Inventory 1-1107 Rp 3.015.882,35
Cost of Good Sold 5-1000 Rp 3.015.882,35
TOTAL Rp 45.834.682,35 Rp 45.834.682,35

RECAPITULATION
ACC NO. DEBET CREDIT
1-1103 Rp 4.408.800,00
1-1107 Rp 84.117,65
1-1109 Rp 90.800,00
2-1100 Rp 3.410.000,00
2-1101 Rp 8.000,00
2-1106 Rp 31.500.000,00
3-1002 Rp 35.000.000,00
4-1002 Rp 4.000.000,00
5-1000 Rp 3.015.882,35
6-2104 Rp 3.500.000,00
Rp 42.508.800,00 Rp 42.508.800,00
 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM: C-5000
IN OUT BALANCE
DA
DOC. NO. DESCRIPTION
TE Q PRICE AMOUNT Q PRICE AMOUNT Q PRICE AMOUNT

1 Opening Balance 45 Rp 1.370.000,00 Rp 61.650.000,00

PT. SEPOI JAYA
2 085/PJ 7 Rp 1.368.000,00 Rp 9.576.000,00 52 Rp 1.369.730,77 Rp 71.226.000,00
SELALU
3 057/FPJ PT PUNCAK JAYA 5 Rp 1.369.730,77 Rp 6.848.653,85 47 Rp 1.369.730,77 Rp 64.377.346,15

4 058/FPJ PT. METEOR ABADI 12 Rp 1.369.730,77 Rp 16.436.769,23 35 Rp 1.369.730,77 Rp 47.940.576,92

6 05/BKM PENJUALAN TUNAI 5 Rp 1.369.730,77 Rp 6.848.653,85 30 Rp 1.369.730,77 Rp 41.091.923,08

8 62/FPJ CV AGUNG SAKTI 7 Rp 1.369.730,77 Rp 9.588.115,38 23 Rp 1.369.730,77 Rp 31.503.807,69

13 08/BKM PENJUALAN TUNAI 4 Rp 1.369.730,77 Rp 5.478.923,08 19 Rp 1.369.730,77 Rp 26.024.884,62

14 65/FPJ PT. METEOR ABADI 5 Rp 1.369.730,77 Rp 6.848.653,85 14 Rp 1.369.730,77 Rp 19.176.230,77

PT. SEPOI JAYA
16 097/PJ 22 Rp 1.372.000,00 Rp 30.184.000,00 36 Rp 1.371.117,52 Rp 49.360.230,77
SELALU
20 011/BKM PENJUALAN TUNAI 2 Rp 1.371.117,52 Rp 2.742.235,04 34 Rp 1.371.117,52 Rp 46.617.995,73

23 67/FPJ CV AGUNG SAKTI 6 Rp 1.371.117,52 Rp 8.226.705,13 28 Rp 1.371.117,52 Rp 38.391.290,60

24 68/FPJ PT. METEOR ABADI 7 Rp 1.371.117,52 Rp 9.597.822,65 21 Rp 1.371.117,52 Rp 28.793.467,95

27 014/BKM PENJUALAN TUNAI 5 Rp 1.371.117,52 Rp 6.855.587,61 16 Rp 1.371.117,52 Rp 21.937.880,34

28 72/FPJ PT PUNCAK JAYA 3 Rp 1.371.117,52 Rp 4.113.352,56 13 Rp 1.371.117,52 Rp 17.824.527,78

 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM: G-2100
IN OUT BALANCE
DA
DOC. NO. DESCRIPTION
TE Q PRICE AMOUNT Q PRICE AMOUNT Q PRICE AMOUNT

1 Opening Balance 36 Rp 2.100.000,00 Rp 75.600.000,00

PT. SEPOI JAYA
2 085/PJ 5 Rp 2.095.000,00 Rp 10.475.000,00 41 Rp 2.099.390,24 Rp 86.075.000,00
SELALU
3 057/FPJ PT PUNCAK JAYA 7 Rp 2.099.390,24 Rp 14.695.731,71 34 Rp 2.099.390,24 Rp 71.379.268,29
PT. METEOR
4 058/FPJ 10 Rp 2.099.390,24 Rp 20.993.902,44 24 Rp 2.099.390,24 Rp 50.385.365,85
ABADI
PENJUALAN
6 05/BKM 6 Rp 2.099.390,24 Rp 12.596.341,46 18 Rp 2.099.390,24 Rp 37.789.024,39
TUNAI
8 62/FPJ CV AGUNG SAKTI 12 Rp 2.099.390,24 Rp 25.192.682,93 6 Rp 2.099.390,24 Rp 12.596.341,46
PENJUALAN
13 08/BKM 2 Rp 2.099.390,24 Rp 4.198.780,49 4 Rp 2.099.390,24 Rp 8.397.560,98
TUNAI
PT. METEOR
14 65/FPJ 1 Rp 2.099.390,24 Rp 2.099.390,24 3 Rp 2.099.390,24 Rp 6.298.170,73
ABADI
PT. SEPOI JAYA
16 097/PJ 20 Rp 2.115.000,00 Rp 42.300.000,00 23 Rp 2.112.963,94 Rp 48.598.170,73
SELALU
PENJUALAN
20 011/BKM 3 Rp 2.112.963,94 Rp 6.338.891,83 20 Rp 2.112.963,94 Rp 42.259.278,90
TUNAI
23 67/FPJ CV AGUNG SAKTI 6 Rp 2.112.963,94 Rp 12.677.783,67 14 Rp 2.112.963,94 Rp 29.581.495,23
PT. METEOR
24 68/FPJ 5 Rp 2.112.963,94 Rp 10.564.819,72 9 Rp 2.112.963,94 Rp 19.016.675,50
ABADI
PENJUALAN
27 014/BKM 1 Rp 2.112.963,94 Rp 2.112.963,94 8 Rp 2.112.963,94 Rp 16.903.711,56
TUNAI
28 72/FPJ PT PUNCAK JAYA 5 Rp 2.112.963,94 Rp 10.564.819,72 3 Rp 2.112.963,94 Rp 6.338.891,83
 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM: H-1100
DA IN OUT BALANCE
DOC. NO. DESCRIPTION
TE Q PRICE AMOUNT Q PRICE AMOUNT Q PRICE AMOUNT
'1 Opening Balance 17 Rp 3.200.000,00 Rp 54.400.000,00
PT. SEPOI JAYA
2 085/PJ 2 Rp 3.200.000,00 Rp 6.400.000,00 19 Rp 3.200.000,00 Rp 60.800.000,00
SELALU
3 057/FPJ PT PUNCAK JAYA 2 Rp 3.200.000,00 Rp 6.400.000,00 17 Rp 3.200.000,00 Rp 54.400.000,00
PT. METEOR
4 058/FPJ 5 Rp 3.200.000,00 Rp 16.000.000,00 12 Rp 3.200.000,00 Rp 38.400.000,00
ABADI
PENJUALAN
6 05/BKM 3 Rp 3.200.000,00 Rp 9.600.000,00 9 Rp 3.200.000,00 Rp 28.800.000,00
TUNAI
8 62/FPJ CV AGUNG SAKTI 5 Rp 3.200.000,00 Rp 16.000.000,00 4 Rp 3.200.000,00 Rp 12.800.000,00
PENJUALAN
13 08/BKM 2 Rp 3.200.000,00 Rp 6.400.000,00 2 Rp 3.200.000,00 Rp 6.400.000,00
TUNAI
PT. METEOR
14 65/FPJ 1 Rp 3.200.000,00 Rp 3.200.000,00 1 Rp 3.200.000,00 Rp 3.200.000,00
ABADI
PT. SEPOI JAYA
16 097/PJ 17 Rp 3.100.000,00 Rp 52.700.000,00 18 Rp 3.105.555,56 Rp 55.900.000,00
SELALU
PT. SEPOI JAYA
17 01/BM -1 Rp 3.100.000,00 -Rp 3.100.000,00 17 Rp 3.105.882,35 Rp 52.800.000,00
SELALU
PENJUALAN
20 011/BKM 2 Rp 3.105.882,35 Rp 6.211.764,71 15 Rp 3.105.882,35 Rp 46.588.235,29
TUNAI
23 67/FPJ CV AGUNG SAKTI 6 Rp 3.105.882,35 Rp 18.635.294,12 9 Rp 3.105.882,35 Rp 27.952.941,18

24 03/BM CV AGUNG SAKTI -1 Rp 3.105.882,35 -Rp 3.105.882,35 10 Rp 3.105.882,35 Rp 31.058.823,53

PT. METEOR
24 68/FPJ 2 Rp 3.105.882,35 Rp 6.211.764,71 8 Rp 3.105.882,35 Rp 24.847.058,82
ABADI
PENJUALAN
27 014/BKM 2 Rp 3.105.882,35 Rp 6.211.764,71 6 Rp 3.105.882,35 Rp 18.635.294,12
TUNAI
28 72/FPJ PT PUNCAK JAYA 2 Rp 3.105.882,35 Rp 6.211.764,71 4 Rp 3.105.882,35 Rp 12.423.529,41