PT.

SINAR
Cash Receipt Journal
December 2015
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF OTHER ACCOUNTS OTHER
CASH IN BANK
ACCOUNT NO. AMOUNT RECEIVABLE ACCOUNT NO. AMOUNT
3-Dec 001/BKM Pelunasan faktur F11-12 Rp 323,400,000 4-1300 Rp 6,600,000 Rp 330,000,000
11-Dec 02/BKM Penjualan tunai Rp 165,000,000 1-1104 Rp 165,000,000
17-Dec 03/BKM Pelunasan faktur F11-25 Rp 275,000,000 Rp 275,000,000
23-Dec 04/BKM Pelunasan piutang yang telah dihapus Rp 6,000,000 1-1103 Rp 6,000,000
27-Dec 05/BKM Pelunasan faktur F-11/10 Rp 222,200,000 Rp 220,000,000 4-1500 Rp 2,200,000
29-Dec 06/BKM Penerimaan pendapatan dividen Rp 15,300,000 2-1400 Rp 2,700,000 8-1200 Rp 18,000,000
31-Dec 07/BKM Penjualan kendaraan sedan perusahaan Rp 98,000,000 6-1700 Rp 16,875,000 1-3300 Rp 114,875,000

Total Rp 1,104,900,000 Rp 26,175,000 Rp 825,000,000 Rp 306,075,000

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1100 Rp 1,104,900,000 1-1102 Rp 825,000,000
6-1700 Rp 16,875,000 1-1104 Rp 165,000,000
BOOKED BY
4-1300 Rp 6,600,000 1-1103 Rp 6,000,000
2-1400 Rp 2,700,000 1-3300 Rp 114,875,000
8-1200 Rp 18,000,000
4-1500 Rp 2,200,000

TOTAL Rp 1,131,075,000 TOTAL Rp 1,131,075,000

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 PT. SINAR
Cash Payment Journal
December 2015
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNTS OTHER OTHER
CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO.
2-Dec 001/BKK Pembayaran gaji karyawan bulan November 2015 6-1100 Rp 28,600,000 Rp 26,900,000 2-1400
6-Dec 002/BKK Pelunasan faktur F-1289 tanggal 20 November 2015 Rp 165,000,000 Rp 165,000,000
8-Dec 003/BKK Pembayaran listrik, air, dan telepon 6-1300 Rp 2,600,000 Rp 2,600,000
10-Dec 004/BKK Pembayaran hutang Pph pasal 21 2-1400 Rp 1,700,000 Rp 1,700,000
14-Dec 005/BKK Pembayaran Fee Konsultan Pajak 6-1900 Rp 15,000,000 Rp 14,700,000 2-1500
17-Dec 006/BKK Pembayaran angsuran Pph pasal 25 2-1400 Rp 6,000,000 Rp 6,000,000
20-Dec 007/BKK Pembayaran jasa service kendaraan 6-1500 Rp 7,200,000 Rp 7,056,000 2-1400
30-Dec 008/BKK Pembayaran angsuran bulanan Loan Bank Permata 2-2100 Rp 18,000,000 Rp 18,000,000
31-Dec 009/BKK Pembayaran dividen 3-1300 Rp 175,000,000 Rp 157,500,000 2-1400
31-Dec 010/BKK Pembayaran PPN kurang bayar 2-1500 Rp 15,000,000 Rp 15,000,000
31-Dec 011/BKK Pelunasan credit card (Master Card) bulan November 2015 2-1100 Rp 32,750,000 Rp 32,750,000

Total Rp 165,000,000 Rp 301,850,000 Rp 447,206,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
2-1200 Rp 165,000,000 1-1100 Rp 4
2-1100 Rp 32,750,000 2-1400 Rp
BOOKED BY
2-1400 Rp 7,700,000 2-1500 Rp
2-1500 Rp 15,000,000
2-2100 Rp 18,000,000
3-1300 Rp 175,000,000
6-1100 Rp 28,600,000
6-1300 Rp 2,600,000
6-1500 Rp 7,200,000
6-1900 Rp 15,000,000

TOTAL Rp 466,850,000 TOTAL Rp 466

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 PT. SINAR
ash Payment Journal
December 2015
Page :
CREDIT
OTHER
AMOUNT
Rp 1,700,000

Rp 300,000

Rp 144,000

Rp 17,500,000

Rp 19,644,000

RECAPITULATION
CREDIT
AMOUNT
Rp 447,206,000
Rp 19,344,000
Rp 300,000

Rp 466,850,000

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 PT. SINAR
Sales Journal
December 2015

DEBET CREDIT
DATE DOC. NO. DESCRIPTION ACCOUNT COST OF GOOD VAT MERCHANDISE
REF SALES
SOLD INVENTORY
RECEIVABLE OUT
5-Dec FPJ 12-01 Penjualan kepada Toko Elektro Jaya Rp 757,482,000 Rp 68,862,000 Rp 688,500,000
15-Dec FPJ 12-02 Penjualan kepada Toko Merah Putih Rp 855,437,000 Rp 77,767,000 Rp 777,500,000

Total Rp 1,612,919,000 Rp 146,629,000 Rp 1,466,000,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1102 Rp 1,612,919,000 1-1104 Rp 1,466,0
2-1500 Rp 146,6
BOOKED BY
4-1400 Rp 2

TOTAL Rp 1,612,919,000 TOTAL Rp 1,612,91

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Sales Journal
Page :

CREDIT

FREIGHT
COLLECTED

Rp 120,000
Rp 170,000

Rp 290,000

RECAPITULATION
CREDIT
AMOUNT
Rp 1,466,000,000
Rp 146,629,000
Rp 290,000

Rp 1,612,919,000

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 PT. SINAR
Purchase Journal
December 2015
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT ACCOUNTS
FREIGHT PAID
INVENTORY IN PAYABLE
8-Dec NP 02-16 PT jaya Tech 276,000,000.00 27,608,000.00 80,000.00 303,688,000.00
21-Dec NP 12-01 PT Imdo Tech 371,650,000.00 37,165,000.00 408,815,000.00

647,650,000.00 64,773,000.00 80,000.00 712,503,000.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1104 Rp 647,650,000 2-1200 Rp 712,503,000
1-1109 Rp 64,773,000
BOOKED BY
5-1200 Rp 80,000

TOTAL Rp 712,503,000 TOTAL Rp 712,503,000

Hak Cipta pada Kemdikbud 4

Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT. SINAR
GENERAL JOURNAL
December 2015
Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

9-Dec 01/BM Other Operating Expense 6-2100 Rp 10,500,000

Accruad Expense 2-1300 Rp 10,500,000
10-Dec NNP 3-2 Account Payable 2-1200 Rp 31,350,000
Merchandise Inventory 1-1106 Rp 28,500,000
Vat In 1-1109 Rp 2,850,000
18-Dec KN 12-1 Sales Return 4-1200 Rp 49,500,000
Account Receivable 1-1102 Rp 49,500,000
Merchandise Inventory 1-1104 Rp 45,000,000
Vat Out 2-1500 Rp 4,500,000
Cost of Goods Sold 5-1100 Rp 49,500,000

JUMLAH Rp 140,850,000 Rp 140,850,000

RECAPITULATION
ACC NO. DEBET CREDIT
1-1104 Rp 45,000,000 Rp 28,500,000
1-1102 Rp 49,500,000
1-1109 Rp 2,850,000
2-1200 Rp 31,350,000
2-1500 Rp 4,500,000
2-1300 Rp 10,500,000
4-1200 Rp 49,500,000
5-1100 Rp 49,500,000
6-2100 Rp 10,500,000

TOTAL Rp 140,850,000 Rp 140,850,000

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT. SINAR
PETTY CASH JOURNAL
DECEMBER, 2015
Page:

DEBIT CREDIT
DATE DOC. NO. DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
4-Dec VKK-01 Pembuatan brosur perusahaan Adversiting Expense 6-1200 Rp 750,000 Rp 750,000
13-Dec VKK-02 Pembelian perlengkapan toko Store Supplies 1-1105 Rp 800,000 Rp 800,000
25-Dec VKK-03 Pemberian sumbangan gerak jalan Other Operating Expense 6-2100 Rp 1,000,000 Rp 1,000,000

TOTAL ……………………………. Rp 2,550,000 Rp 2,550,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1105 Rp 800,000 1-1101 Rp 2,550,000
6-1200 Rp 750,000
6-2100 Rp 1,000,000

TOTAL Rp 2,550,000 TOTAL Rp 2,550,000

Hak Cipta pada Kemdikbud

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Revisi oleh KAP. Drs. Abd. Ghonie Abubakar-Malang
 PT. SINAR
INVENTORY CARD
December 2015

ITEM : Portege-M300 KODE :

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE

Des 1 Opening Balance 200 Rp 16,000,000

5 FPJ 12-01 Toko Elektro Jaya 18 Rp 16,000,000 Rp 288,000,000 182 Rp 19,164,835
8 N1 02-16 PT jaya Tech 11 Rp 16,000,000 Rp 176,000,000 193 Rp 18,984,456
10 RNP 3-12 PT Jaya Tech 1 Rp 18,984,456 Rp 18,984,456 192 Rp 19,182,211
11 02/BKM Bapak Agung Suprapto 5 Rp 19,182,211 Rp 95,911,055 187 Rp 20,201,998
15 FPJ 12-02 Toko Merah Putih 15 Rp 20,201,998 Rp 30,311,970 172 Rp 23,732,265
18 KN 12-1 Toko Merah Putih 2 Rp 22,500,000 Rp 45,000,000 174 Rp 23,718,101
21 NP 12-1 PT Indo Tech 12 Rp 16,387,500 Rp 196,650,000 186 Rp 23,245,159

ITEM : Satelite-M300 KODE :

IN OUT
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE

Dec 1 Opening Balance 160 Rp 12,500,000

5 FPJ 12-01 Toko Elektro Jaya 15 Rp 19,500,000 Rp 292,500,000 145 Rp 15,810,345
8 N1 02-16 PT Jaya Tech 8 Rp 12,500,000 Rp 100,000,000 153 Rp 15,637,255
10 RNP 3-12 PT Jaya Tech 1 Rp 15,637,255 Rp 15,637,255 152 Rp 15,843,008
11 02/BKM Bapak Agung Suprapto 5 Rp 15,843,008 Rp 79,215,040 147 Rp 16,920,763
15 FPJ 12-02 Toko Merah Putih 22 Rp 16,920,763 Rp 372,256,786 125 Rp 22,876,872
21 NP 12-01 PT Indo Tech 14 Rp 12,500,000 Rp 175,000,000 139 Rp 21,831,719

Hak Cipta pada Kemdikbud 7

 PT. SINAR
INVENTORY CARD
December 2015

PM300
BALANCE

AMOUNT

Rp 3,200,000,000
Rp 3,487,999,970
Rp 3,666,400,008
Rp 3,682,984,512
Rp 3,778,895,626
Rp 4,081,949,580
Rp 4,126,949,574
Rp 4,323,599,574

SM300
193

AMOUNT

Rp 2,000,000,000
Rp 2,292,500,025
Rp 2,392,500,015
Rp 2,408,137,216
Rp 2,487,352,161
Rp 2,859,609,000
Rp 3,034,608,941

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 PT. SINAR
JL. SUMATRA NO. 20 SURABAYA
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: CUSTOMER ACCOUNT

Toko Cahaya Elektro
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance Rp 330,000,000
3 Pelunasan faktur Rp 330,000,000 Rp -

CUSTOMER'S NAME: CUSTOMER ACCOUNT

Toko Elektro Jaya
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance Rp 275,000,000
5 Penjualan kredit Rp 757,482,000 Rp 1,032,482,000
17 Pelunasan faktur Rp 275,000,000 Rp 757,482,000

CUSTOMER'S NAME: CUSTOMER ACCOUNT

Toko Indo Maju
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance Rp 220,000,000
27 Pelunasan faktur Rp 220,000,000 Rp -

CUSTOMER'S NAME: CUSTOMER ACCOUNT

Toko Merah Putih
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 15 Penjualan kredit Rp 855,437,000 Rp 855,437,000
18 Retur penjualan Rp 49,500,000 Rp 805,937,000

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 PT. SINAR
MATRA NO. 20 SURABAYA
Y LEDGER OF ACCOUNT RECEIVABLE

NO.
C001
BALANCE
CREDIT

NO.
C002
BALANCE
CREDIT

NO.
C003
BALANCE
CREDIT

NO.
C004
BALANCE
CREDIT

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 PT. SINAR
J. SUMATRA NO. 20 SURABAYA
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME VENDOR ACCOUNT

PT. Surya
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance

VENDOR'S NAME VENDOR ACCOUNT

PT. Indotech
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance
6 Pelunasan faktur Rp 165,000,000
21 Pembelian kredit Rp 408,815,000

VENDOR'S NAME VENDOR ACCOUNT

PT. Jaya Tech
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 1 Opening Balance
8 Pembelian kredit Rp 303,688,000
10 Retur pembelian Rp 31,350,000

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 PT. SINAR
TRA NO. 20 SURABAYA
LEDGER OF ACCOUNT PAYABLE

NO.
S001
BALANCE
CREDIT
Rp 220,000,000

NO.
S002
BALANCE
CREDIT
Rp 165,000,000
Rp -
Rp 408,815,000

NO.
S003
BALANCE
CREDIT
Rp 275,000,000
Rp 578,688,000
Rp 547,338,000

Hak Cipta pada Kemdikbud 10