PT.

MANUNGGAL
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2019 5 NP2-12 PT Nusa Indah 15,000,000 1,500,000 16,500,000

Des 13 L14-12 PT Dian Persada 25,200,000 2,520,000 27,720,000

TOTAL……………. 40,200,000 4,020,000 - 44,220,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 40,200,000 2-1100 44,220,000
2-1600 4,020,000

TOTAL 44,220,000 TOTAL 44,220,000

 PT MANUNGGAL
SALES JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2019 4 FPJ 12-1 Toko Benua Jaya 32,485,000 29,500,000 2,950,000 35,000
Des 9 FPJ12-2 Toko serasi 15,110,000 13,600,000 1,360,000 150,000
19 FPJ12-3 Toko Angel 18,845,000 17,000,000 1,700,000 145,000
20 FPJ12-4 Toko Kencana 24,235,000 22,000,000 2,200,000 35,000

TOTAL …………… 90,675,000 82,100,000 8,210,000 365,000

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500 42100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 90,675,000 4-1100 82,100,000
2-1500 8,210,000
42100 365,000
TOTAL 90,675,000 TOTAL 90,675,000
 PT MANUNGGAL
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2019 4 FPJ12-1 COGS 51100 19,000,000
DES Merchandise Inventory 11310 19,000,000
5 BM12-2 Account Payable 21210 2,420,000
Vat in 11430 220,000
Marchandise Inventory 11310 2,200,000
9 FPJ12-2 COGS 51100 8,800,000
Merchandise Inventory 11310 8,800,000
9 NK 12-1 COGS 51100 9,000,000
Marchandise Inventory 11310 9,000,000
19 FPJ12-3 COGS 51100 11,000,000
Marchandise Inventory 11310 11,000,000
20 FPJ12-4 COGS 51100 13,500,000
Marchandise Inventory 11310 13,500,000
25 BM12-2 Sales return 21210 800,000
Vat Out 21213 80,000
Account Receivable 11210 880,000
Marchandise Inventory 11310 500,000
COGS 51100 500,000
TOTAL ……………………. 65,100,000 65,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
61954762 5-1100 61,300,000 11310 63,500,000
21210 2,420,000 11430 220,000
21210 800,000 11210 880,000
21213 80,000 51100 500,000
11310 500,000
TOTAL 65,100,000 TOTAL 65,100,000
 PT MANUNGGAL
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO

2019 5 BKM 12-1 Toko Kencana 17,440,000 Sales Discount 42300 160,000 17,600,000
DES 9 NK 12-1 Penjualan tunai 15,011,400 Sales Discount 42300 276,000 Penjualan 41100
Vat out 21213
Freight collected 42100
11 BKM 12-2 Penjualan kendaraan 49,000,000 Accum depr vehicle 13302 38,000,000 Vehicle 13301
Gain/Loss 81300 9,000,000
12 BKM12-3 Toko serasi 16,500,000 16,500,000

TOTAL ………………… 97,951,400 47,436,000 34,100,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

97,951,400 RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
11100 97,951,400 11300
42300 436,000 41100
13302 38,000,000 21213
81300 9,000,000 42100
13301

TOTAL 145,387,400 TOTAL

T MANUNGGAL
H RECEIPT JOURNAL
DECEMBER, 2018
Page 01
CREDIT
OTHERS

TOTAL

13,800,000
1,352,400
135,000
96,000,000

111,287,400

RECAPITULATION
KREDIT
TOTAL
34,100,000
13,800,000
1,352,400
135,000
96,000,000

145,387,400
 PT MANUNGGAL
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT TOTAL
NO.
2019 9 BKK12-1 PT DIAN PERSADA 33,000,000 32,340,000 Purchase Discount 53000 660,000
DES
10 BKK 12-2 Pengisian dana kas kecil Petty cash 11110 2,475,000 2,475,000
13 BKK12-3 Kas Negara Vat Out 21213 8,500,000 4,625,000 Vat In 11430 4,000,000
Income tax payable 21212 125,000
20 BKK12-4 PT Nusa Indah 23,100,000 Late fee expanse 62900 230,000 23,330,000
26 BKK12-5 Bank BNI Bank BNI Loan 22100 9,849,682
Interest expense 82100 1,150,318 11,000,000
30 BKK12-6 Karyawan Wages & Salaries 61100 13,250,000 12,633,800 Employee Receivable 11230 500,000
Income tax payable 21212 116,200
30 BKK12-7 PT Asia Raya Marketable securitie 11130 18,186,000 18,186,000
30 BKK12-8 Dredit card 21110 4,200,000 4,200,000
TOTAL ………………… 56,100,000 57,966,000 108,789,800 5,276,200

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
21100 56,100,000 11100
11110 53000
21213 11430
21212 11230 500,000
62900 21212
22100 -
82100 -
61100
11130
21110
-
TOTAL 56,100,000 TOTAL 500,000
 PT MANUNGGAL
PETTY CASH
DECEMBER, 2019
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2019 2 VKK 12-1 Toko Neo Store supplies 11320 800,000 800,000
Des 5 VKK 12-2 PT TELKOM Accruate expanse 21211 450,000 450,000
7 VKK12-3 PT PLN Accruate expanse 21211 750,000 750,000
8 VKK12-4 PDAM Accruate expanse 21211 475,000 475,000
16 VKK12-5 Bengkel electrik santo Maintenance expanse 62300 550,000 550,000

TOTAL ……………………………. 3,025,000 3,025,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
21211 450,000 1-1200 3,025,000
21211 750,000
21211 475,000
62300 550,000
0 0

TOTAL 2,225,000 TOTAL 3,025,000

 PT MANUNGGAL
INVENTORY CARD
DECEMBER, 2019
NAME : Samsung Galaxy Fame
KODE : SG-F
( In Rupiah ) METODE : FIFO

EVIDENC IN OUT BALANCE

DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2019 1 Saldo awal 80 500,000 40,000,000

Des 4 FPJ12-1 Penjualan kredit 20 500,000 10,000,000 60 500,000 30,000,000
5 NP2-12 Pembelian kredit 18 500,000 9,000,000 78 500,000 39,000,000
5 BM12-2 Retur pembelian -2 500,000 1,000,000 76 500,000 38,000,000
9 FPJ12-2 Penjualan kredit 8 500,000 4,000,000 68 500,000 34,000,000
9 NK 12-1 Penjualan tunai 6 500,000 3,000,000 62 500,000 31,000,000
13 L14-12 Penjualan kredit 22 600,000 13,200,000 62 500,000 31,000,000
22 600,000 13,200,000
19 FPJ12-3 Penjualan kredit 10 500,000 5,000,000 52 500,000 26,000,000
22 600,000 13,200,000
20 FPJ12-4 Penjualan kredit 15 500,000 7,500,000 37 500,000 18,500,000
22 600,000 13,200,000
25 BM12-2 Retur penjualan -1 500,000 500,000 38 500,000 19,000,000
22 600,000 13,200,000

23,200,000 20,000,000 0
 PT MANUNGGAL
INVENTORY CARD
DECEMBER, 2019
NAME : Galaxy V
KODE : SG-V
( In Rupiah ) METODE : AVERAGE
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2019 1 Saldo awal 70 600,000 42,000,000

Des 4 FPJ12-1 Penjualan kredit 15 600,000 9,000,000 55 600,000 33,000,000

5 NP2-12 Pembelian kredit 10 600,000 6,000,000 65 600,000 39,000,000

5 BM12-2 Retur pembelian -2 600,000 1,200,000 63 600,000 37,800,000

9 FPJ12-2 Penualan kredit 8 600,000 4,800,000 55 600,000 33,000,000

9 NK 12-1 Penjualan tunai 10 600,000 6,000,000 45 600,000 27,000,000

13 L14-12 Penjualan kredit 20 600,000 12,000,000 65 600,000 39,000,000

19 FPJ12-3 Penjualan kredit 10 600,000 6,000,000 55 600,000 33,000,000

20 FPJ12-4 Penjualan kredit 10 600,000 6,000,000 45 600,000 27,000,000

19,200,000 22,800,000 0
27,000,000

1,285,714