PT Bursa Camera

Sales Journal
31 Desember 2019
(In Rupiah)
Debit
Evidence
Date Description
Number Acc. Receivable COGS
1 FPJ12-01 Gajah Mada Photo Rp 789,360,000 Rp 601,920,000
2 FPJ12-02 Focus Nusantara Rp 561,000,000 Rp 423,720,000
8 FPJ12-03 Republik Kamera Rp 733,040,000 Rp 560,120,000
Dec-19 13 FPJ12-04 Gajah Mada Photo Rp 620,400,000 Rp 476,300,000
17 FPJ12-05 Focus Nusantara Rp 620,400,000 Rp 476,300,000
21 FPJ12-06 Republik Kamera Rp 699,600,000 Rp 541,200,000
24 FPJ12-07 Gajah Mada Photo Rp 834,240,000 Rp 639,870,000
Total Rp 4,858,040,000 Rp 3,719,430,000
amera PT Bursa
rnal Recapitulation o
er 2019 31 Desem
ah) (In Ru
Credit Debit
Merchandise
Sales of Merchandise Vat Outcome Acc. No.
Inventory
Rp 717,600,000 Rp 71,760,000 Rp 601,920,000 11201
Rp 510,000,000 Rp 51,000,000 Rp 423,720,000 51100
Rp 666,400,000 Rp 66,640,000 Rp 560,120,000 -
Rp 564,000,000 Rp 56,400,000 Rp 476,300,000 Total
Rp 564,000,000 Rp 56,400,000 Rp 476,300,000
Rp 636,000,000 Rp 63,600,000 Rp 541,200,000
Rp 758,400,000 Rp 75,840,000 Rp 639,870,000
Rp 4,416,400,000 Rp 441,640,000 Rp 3,719,430,000
 PT Bursa Camera
Recapitulation of Sales Journal
31 Desember 2019
(In Rupiah)
Debit Credit
Total Acc. No. Total
Rp 4,858,040,000 41100 Rp 4,416,400,000
Rp 3,719,430,000 21400 Rp 441,640,000
Rp - 11300 Rp 3,719,430,000
Rp 8,577,470,000 Total Rp 8,577,470,000
 PT Bursa Camera
Purchases Journal
31 Desember 2019
(In Rupiah)
Evidence Debit
Date Description
Number Merch. Inventory
5 FPB12-01 PT Kinon Rp 1,820,500,000
Dec-19 9 FPB12-02 PT Nacon Rp 1,683,000,000
11 FPB12-03 PT Kinon Rp 1,456,400,000
Total Rp 4,959,900,000
era PT Bursa Camera
rnal Recapitulation of Purchase Journ
019 31 Desember 2019
(In Rupiah)
Debit Kredit Debit
VAT Income Acc. Payable Acc. No. Total
Rp 165,500,000 Rp 1,986,000,000 11300 Rp 4,959,900,000
Rp 153,000,000 Rp 1,836,000,000 11600 Rp 450,900,000
Rp 132,400,000 Rp 1,588,800,000 Total Rp 5,410,800,000
Rp 450,900,000 Rp 5,410,800,000
PT Bursa Camera
lation of Purchase Journal
1 Desember 2019
(In Rupiah)
Credit
Acc. No. Total
21100 Rp 5,410,800,000
- Rp -
Total Rp 5,410,800,000
 Evidence Debit
Date Description
Number Cash In Bank
3 NK12-01 Pelanggan Tunai Rp 239,250,000

6 BKM12-01 Rumah Camera Rp 939,730,000

18 BKM12-02 Gajah Mada Photo Rp 938,300,000
Dec-19 20 BKM12-03 Focus Nusantara Rp 943,800,000
22 BKM12-04 Gudang Digital Rp 946,000,000
25 BKM12-05 Republik Kamera Rp 843,700,000

28 NK12-02 Pelanggan Tunai Rp 223,740,000

Total Rp 5,074,520,000
 PT Bursa Camera
Cash Receipt Journal
31 Desember 2019
(In Rupiah)
Debit
Account Name Acc. No. Total Acc. Receivable
COGS 51100 Rp 182,050,000 Rp -

- - Rp - Rp 939,730,000
- - Rp - Rp 938,300,000
- - Rp - Rp 943,800,000
- - Rp - Rp 946,000,000
- - Rp - Rp 843,700,000

COGS 51100 Rp 182,160,000 -

Total Rp 364,210,000 Rp 4,611,530,000

 Kredit
Sales of Merchandise Account Name Acc. No. Total
VAT Outcome 21400 Rp 21,750,000
Rp 217,500,000
Merchandise Inventory 11300 Rp 182,050,000
Rp - - - Rp -
Rp - - - Rp -
Rp - - - Rp -
Rp - - - Rp -
Rp - - - Rp -
VAT Outcome 21400 Rp 20,340,000
Rp 203,400,000
Merchandise Inventory 11300 Rp 182,160,000
Rp 420,900,000 Total Rp 224,140,000
 PT Bursa Camera
Recapitulation of Cash Receipt journal
31 Desember 2019
(In Rupiah)
Debit Credit
Acc. No. Total Acc. No. Total
11101 Rp 5,074,520,000 11201 Rp 4,611,530,000
51100 Rp 364,210,000 41100 Rp 420,900,000
- Rp - 21400 Rp 42,090,000
- Rp - 11300 Rp 364,210,000
Total Rp 5,438,730,000 Total Rp 5,438,730,000
 PT Bursa Ca
Cash Payment
31 Desembe
(In Rupia
Debit
Date Evidence Number Description
Acc. Payable
4 BKK12-01 PT Kinon Rp 1,016,900,000
Rp -
7 BKK12-02 Kas Negara
Rp -
10 BKK12-03 PT Kinon Rp 1,020,200,000
Rp -
19 BKK12-04 Bank Indonesia Makmur
Rp -
Dec-19
20 BKK12-05 PT Nacon Rp 988,300,000
26 BKK12-06 PT Nacon Rp 949,800,000
27 BKK12-07 Bagian Adm & Umum Rp -
Rp -
29 BKK12-08 Karyawan
Rp -
30 BKK12-09 Pemegang Dana Kas Kecil Rp -
Total Rp 3,975,200,000
 PT Bursa Camera
Cash Payment Journal
31 Desember 2019
(In Rupiah)
Debit Credit
Account Name Acc. No. Total Cash In Bank
- - Rp - Rp 1,016,900,000
VAT Payable 21300 Rp 85,130,000 Rp 125,130,000
Prepaid Income Tax 11503 Rp 40,000,000 Rp -
- - Rp - Rp 1,020,200,000
Bank's Loan 22100 Rp 20,000,000 Rp 22,000,000
Interest Expense 91100 Rp 2,000,000 Rp -
- - Rp - Rp 988,300,000
- - Rp - Rp 949,800,000
Utility Expense 91400 Rp 3,750,000 Rp 3,750,000
Wages & Salaries Sales Expense 62100 Rp 13,750,000 Rp 13,750,000
Wages & Salaries Adm. Expense 62200 Rp 9,750,000 Rp 9,750,000
Petty Cash 11102 Rp 10,930,000 Rp 10,930,000
Total Rp 185,310,000 Rp 4,160,510,000
 PT Bursa Camera
Recapitulation of Cash Payment Journal
31 Desember 2019
(In Rupiah)
Credit Debit Credit
Account Name Acc. No. Total Acc. No. Total Acc. No.
- - Rp - 21100 Rp 3,975,200,000 11101
- - Rp - 21300 Rp 85,130,000 -
- - Rp - 11503 Rp 40,000,000 -
- - Rp - 22100 Rp 20,000,000 -
- - Rp - 91100 Rp 2,000,000 -
- - Rp - 91400 Rp 3,750,000 -
- - Rp - 62100 Rp 13,750,000 -
- - Rp - 62200 Rp 9,750,000 -
- - Rp - 11102 Rp 10,930,000 -
- - Rp - Total Rp 4,160,510,000 Total
- - Rp -
- - Rp -
Total Rp -
 Camera
sh Payment Journal
mber 2019
piah)
Credit
Total
Rp 4,160,510,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,160,510,000
 PT Bursa Camera
Petty Cash Journal
Per 31 December 2019
(In Rupiah)
Evidance Debit
Date Description
Number Account Name
8 VKK12-01 Radar Semarang Advertising Expense
14 VKK12-02 Telkom
14 VKK12-03 PLN Accrued Expense
Dec-19 14 VKK12-04 PDAM
15 VKK12-05 Wijaya Karya Teknik Maintenance and Repair Expense
16 VKK12-06 Toko Bintang Timur Supplies
23 VKK12-07 Toko Aneka Jaya Supplies
Total
era PT Bursa Camera
rnal Recapitulation of Petty Cas
r 2019 31 Desember 201
(In Rupiah)
Debit Credit Debit
Acc. No. Total Petty Cash Acc. No.
61100 Rp 1,700,000 Rp 1,700,000 61100
Rp 2,400,000 Rp 2,400,000 21200
21200 Rp 925,000 Rp 925,000 61500
Rp 705,000 Rp 705,000 11400
61500 Rp 1,750,000 Rp 1,750,000 Total
11400 Rp 1,525,000 Rp 1,525,000
11400 Rp 1,925,000 Rp 1,925,000
Rp 10,930,000 Rp 10,930,000
 PT Bursa Camera
Recapitulation of Petty Cash Journal
31 Desember 2019
(In Rupiah)
Debit Credit
Total Acc. No. Total
Rp 1,700,000 11102 Rp 10,930,000
Rp 4,030,000 - -
Rp 1,750,000 - -
Rp 3,450,000 - -
Rp 10,930,000 Total Rp 10,930,000
 PT Bursa Camera
General Journal
Per 31 December 2019
(In Rupiah)
Date Account Name Reff Debit
Account Payable Rp 12,240,000
11 VAT In Rp -
Purchase Return Rp -
Dec-19
Sales Return Rp 15,000,000
17 VAT Out Rp 1,500,000
Account Receivable Rp -
Total Rp 28,740,000
 PT Bursa Camera
Recapitulation of General Journal
31 Desember 2019
(In Rupiah)
Credit Debit Credit
Rp - Acc. No. Total Acc. No.
Rp 1,020,000 21000 Rp 12,240,000 11600
Rp 11,220,000 41400 Rp 15,000,000 51400
Rp - 21400 Rp 1,500,000 11201
Rp - Total Rp 28,740,000 Total
Rp 16,500,000
Rp 28,740,000
Camera
General Journal
ber 2019
piah)
Credit
Total
Rp 1,020,000
Rp 11,220,000
Rp 16,500,000
Rp 28,740,000
 Buku Besar Pembantu (Piutang)
Gajah Mada Photo
(In Rupiah)
Date Description Reff Debit Credit

1 Balance Rp - Rp -
Dec-19 31 Cash Receipt Journal Rp 938,300,000
31 Sales Journal Rp 2,244,000,000
Amount

Focus Nusantara
(In Rupiah)
Date Description Reff Debit Credit
1 Balance Rp - Rp -
31 Cash Receipt Journal Rp - Rp 943,800,000
Dec-19
31 Sales Journal Rp 1,181,400,000 Rp -
31 General Journal Rp - Rp 16,500,000
Amount

Gudang Digital
(In Rupiah)
Date Description Reff Debit Credit
1 Balance Rp - Rp -
Dec-19
31 Cash Receipt Journal Rp - Rp 946,000,000
Amount

Republik Kamera
(In Rupiah)
Date Description Reff Debit Credit
1 Balance Rp - Rp -
Dec-19 31 Cash Receipt Journal Rp - Rp 843,700,000
31 Sales Journal Rp 1,432,640,000 Rp -
Amount

Rumah Camera
(In Rupiah)
Date Description Reff Debit Credit

1 Balance Rp - Rp -
Dec-19
31 Cash Receipt Journal Rp - Rp 939,730,000
Amount
g) B

Balance
Date Description
Debit Credit
Rp 938,300,000 Rp - 1 Balance
Rp - Rp - Dec-19 31 Cash Payment Journal
Rp 2,244,000,000 Rp - 31 Purchases Journal
Rp 2,244,000,000 Rp - Amount

Balance
Date Description
Debit Credit
Rp 943,800,000 Rp - 1 Balance
Rp - Rp - 31 Cash Payment Journal
Dec-19
Rp 1,181,400,000 Rp - 31 Purchases Journal
Rp 1,164,900,000 Rp - 31 General Journal
Rp 1,164,900,000 Rp - Amount

Balance
Debit Credit
Rp 946,000,000 Rp -
Rp - Rp -
Rp - Rp -

Balance
Debit Credit
Rp 843,700,000 Rp -
Rp - Rp -
Rp 1,432,640,000 Rp -
Rp 1,432,640,000 Rp -

Balance
Debit Credit
Rp 939,730,000 Rp -
Rp - Rp -
Rp - Rp -
 Buku Besar Pembantu (Utang)
PT Nacon
(In Rupiah)
Balance
Reff Debit Credit
Debit
Rp - Rp - Rp -
Rp 1,938,100,000 Rp - Rp -
Rp - Rp 1,836,000,000 Rp -
Amount Rp -

PT Kinon
(In Rupiah)
Balance
Reff Debit Credit
Debit
Rp - Rp - Rp -
Rp 2,037,100,000 Rp - Rp -
Rp - Rp 3,574,800,000 Rp -
Rp 12,240,000 Rp - Rp -
Amount Rp -
Balance
Date Invoice No. Description
Credit
Rp 1,938,100,000 1 Balance
Rp - 1 FPJ12-01 Sales
Rp 1,836,000,000 3 NK12-01 Sales
Rp 1,836,000,000 5 FPB12-01 Purchase

8 FPJ12-03 Sales
Dec-19
Balance 11 FPB12-03 Purchase
Credit
Rp 2,037,100,000
Rp - 28 NK12-02 Sales
Rp 3,574,800,000
Rp 3,562,560,000
Rp 3,562,560,000 Total

Date Invoice No. Description

1 Balance
1 FPJ12-01 Sales
2 FPJ12-02 Sales
3 NK12-01 Sales
5 FPB12-01 Purchase

11 FPB12-03 Purchase

11 NKR12-01 Purchase Returm

Dec-19
13 FPJ12-04 Sales

17 FPJ12-05 Sales

21 FPJ12-06 Sales
 21 FPJ12-06 Sales

24 FPJ12-06 Sales

Total

Date Invoice No. Description

1 Balance
2 FPJ12-02 Sales
3 NK12-01 Sales
5 FPB12-01 Purchase

11 FPB12-03 Purchase

Dec-19 13 FPJ12-04 Sales

17 FPJ12-05 Sales

24 FPJ12-06 Sales

Total

Date Invoice No. Description

1 Balance
1 FPJ12-01 Sales
2 FPJ12-02 Sales
8 FPJ12-03 Sales
Dec-19
9 FPB12-02 Purchase

28 NK12-02 Sales

Total
 Date Invoice No. Description
1 Balance
1 FPJ12-01 Sales
8 FPJ12-03 Sales
9 FPB12-02 Purchase

13 FPJ12-04 Sales

Dec-19 17 FPJ12-05 Sales

17 NKR12-02 Sales Return

21 FPJ12-06 Sales

24 FPJ12-06 Sales

Total

Date Invoice No. Description

1 Balance
8 FPJ12-03 Sales
9 FPB12-02 Purchase

13 FPJ12-04 Sales

Dec-19
17 FPJ12-05 Sales

21 FPJ12-06 Sales

24 FPJ12-06 Sales

Total
 Buku Besar Pembantu (Persediaan)
Kinon D7500
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 13,640,000
5 Rp 13,640,000
50 Rp 12,400,000 Rp 620,000,000

10 Rp 13,640,000

40 Rp 12,400,000 Rp 496,000,000

6 Rp 13,640,000

90 Rp 13,640,000 Rp 1,227,600,000 33 Rp 13,640,000

Kinon D5600
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 11,220,000
12 Rp 11,220,000
5 Rp 11,220,000
50 Rp 10,200,000 Rp 510,000,000

40 Rp 10,200,000 Rp 408,000,000

1 Rp 11,220,000

10 Rp 11,220,000

10 Rp 11,220,000

15 Rp 11,220,000
 15 Rp 11,220,000

15 Rp 11,220,000

90 Rp 11,220,000 Rp 918,000,000 80 Rp 11,220,000

Kinon D3500
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 11,550,000
5 Rp 11,550,000
50 Rp 10,500,000 Rp 525,000,000

40 Rp 10,500,000 Rp 420,000,000

10 Rp 11,550,000

10 Rp 11,550,000

15 Rp 11,550,000

90 Rp 11,550,000 Rp 945,000,000 52 Rp 11,550,000

Nacon 800D
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 12,540,000
12 Rp 12,540,000
10 Rp 12,540,000
45 Rp 11,400,000 Rp 513,000,000

8 Rp 12,540,000

45 Rp 12,540,000 Rp 564,300,000 42 Rp 12,540,000

 Nacon 770D
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 12,760,000
12 Rp 12,760,000
45 Rp 11,600,000 Rp 522,000,000

10 Rp 12,760,000

10 Rp 12,760,000

1 Rp 12,760,000 Rp 12,760,000

15 Rp 12,760,000

12 Rp 12,760,000

46 Rp 24,360,000 Rp 1,120,560,000 71 Rp 12,760,000

Nacon 200D
(In Rupiah)
In Out
Qty. Price Amount Qty. Price

12 Rp 12,100,000
45 Rp 11,000,000 Rp 495,000,000

10 Rp 12,100,000

10 Rp 12,100,000

15 Rp 12,100,000

12 Rp 12,100,000

45 Rp 12,100,000 Rp 495,000,000 59 Rp 12,100,000

 Buk

Year
Out Balance -
Amount Qty. Price Amount
90 Rp 13,640,000 Rp 1,227,600,000
Rp 163,680,000 78 Rp 13,640,000 Rp 1,063,920,000 Year
Rp 68,200,000 73 Rp 13,640,000 Rp 995,720,000 1
73 Rp 13,640,000 Rp 995,720,000 2
50 Rp 12,400,000 Rp 620,000,000 3
Rp 136,400,000 63 Rp 13,640,000 Rp 859,320,000 4
50 Rp 12,400,000 Rp 620,000,000 5
63 Rp 13,640,000 Rp 859,320,000 6
50 Rp 12,400,000 Rp 620,000,000 7
40 Rp 12,400,000 Rp 496,000,000 8
Rp 81,840,000 57 Rp 13,640,000 Rp 777,480,000 9
50 Rp 12,400,000 Rp 620,000,000 10
40 Rp 12,400,000 Rp 496,000,000 11
Rp 450,120,000 147 Rp 1,893,480,000 12
13
14
15
Out Balance 16
Amount Qty. Price Amount 17
110 Rp 11,220,000 Rp 1,234,200,000 18
Rp 134,640,000 98 Rp 11,220,000 Rp 1,099,560,000 19
Rp 134,640,000 86 Rp 11,220,000 Rp 964,920,000 20
Rp 56,100,000 81 Rp 11,220,000 Rp 908,820,000
81 Rp 11,220,000 Rp 908,820,000
50 Rp 10,200,000 Rp 510,000,000 Year
81 Rp 11,220,000 Rp 908,820,000 1
50 Rp 10,200,000 Rp 510,000,000 2
40 Rp 10,200,000 Rp 408,000,000 3
Rp 11,220,000 80 Rp 11,220,000 Rp 897,600,000 4
50 Rp 11,220,000 Rp 561,000,000 5
40 Rp 11,220,000 Rp 448,800,000 6
Rp 112,200,000 70 Rp 11,220,000 Rp 785,400,000 7
50 Rp 11,220,000 Rp 561,000,000 8
40 Rp 11,220,000 Rp 448,800,000
Rp 112,200,000 60 Rp 11,220,000 Rp 673,200,000
50 Rp 11,220,000 Rp 561,000,000 Year
40 Rp 11,220,000 Rp 448,800,000 1
Rp 168,300,000 45 Rp 11,220,000 Rp 504,900,000 2
 Rp 168,300,000
50 Rp 11,220,000 Rp 561,000,000 3
40 Rp 11,220,000 Rp 448,800,000 4
Rp 168,300,000 30 Rp 11,220,000 Rp 336,600,000 5
50 Rp 11,220,000 Rp 561,000,000 6
40 Rp 11,220,000 Rp 448,800,000 7
Rp 897,600,000 120 Rp 1,346,400,000 8

Out Balance
Amount Qty. Price Amount
120 Rp 11,550,000 Rp 1,386,000,000
Rp 138,600,000 108 Rp 11,550,000 Rp 1,247,400,000
Rp 57,750,000 103 Rp 11,550,000 Rp 1,189,650,000
103 Rp 11,550,000 Rp 1,189,650,000
50 Rp 10,500,000 Rp 525,000,000
103 Rp 11,550,000 Rp 1,189,650,000
50 Rp 10,500,000 Rp 525,000,000
40 Rp 10,500,000 Rp 420,000,000
Rp 115,500,000 93 Rp 11,550,000 Rp 1,074,150,000
50 Rp 10,500,000 Rp 525,000,000
40 Rp 10,500,000 Rp 420,000,000
Rp 115,500,000 83 Rp 11,550,000 Rp 958,650,000
50 Rp 10,500,000 Rp 525,000,000
40 Rp 10,500,000 Rp 420,000,000
Rp 173,250,000 68 Rp 11,550,000 Rp 785,400,000
50 Rp 10,500,000 Rp 525,000,000
40 Rp 10,500,000 Rp 420,000,000
Rp 600,600,000 158 Rp 1,730,400,000

Out Balance
Amount Qty. Price Amount
115 Rp 12,540,000 Rp 1,442,100,000
Rp 150,480,000 103 Rp 12,540,000 Rp 1,291,620,000
Rp 150,480,000 91 Rp 12,540,000 Rp 1,141,140,000
Rp 125,400,000 81 Rp 12,540,000 Rp 1,015,740,000
81 Rp 12,540,000 Rp 1,015,740,000
45 Rp 11,400,000 Rp 513,000,000
Rp 100,320,000 73 Rp 12,540,000 Rp 915,420,000
45 Rp 11,400,000 Rp 513,000,000
Rp 526,680,000 118 Rp 1,428,420,000
Out Balance
Amount Qty. Price Amount
120 Rp 12,760,000 Rp 1,531,200,000
Rp 153,120,000 108 Rp 12,760,000 Rp 1,378,080,000
Rp 153,120,000 96 Rp 12,760,000 Rp 1,224,960,000
96 Rp 12,760,000 Rp 1,224,960,000
45 Rp 11,600,000 Rp 522,000,000
Rp 127,600,000 86 Rp 12,760,000 Rp 1,097,360,000
45 Rp 11,600,000 Rp 522,000,000
Rp 127,600,000 76 Rp 12,760,000 Rp 969,760,000
45 Rp 11,600,000 Rp 522,000,000
77 Rp 12,760,000 Rp 982,520,000
45 Rp 11,600,000 Rp 522,000,000
Rp 191,400,000 62 Rp 12,760,000 Rp 791,120,000
45 Rp 11,600,000 Rp 522,000,000
Rp 153,120,000 50 Rp 12,760,000 Rp 638,000,000
45 Rp 11,600,000 Rp 522,000,000
Rp 905,960,000 95 Rp 1,160,000,000

Out Balance
Amount Qty. Price Amount
110 Rp 12,100,000 Rp 1,331,000,000
Rp 145,200,000 98 Rp 12,100,000 Rp 1,185,800,000
98 Rp 12,100,000 Rp 1,185,800,000
45 Rp 11,000,000 Rp 495,000,000
Rp 121,000,000 88 Rp 12,100,000 Rp 1,064,800,000
45 Rp 11,000,000 Rp 495,000,000
Rp 121,000,000 78 Rp 12,100,000 Rp 943,800,000
45 Rp 11,000,000 Rp 495,000,000
Rp 181,500,000 63 Rp 12,100,000 Rp 762,300,000
45 Rp 11,000,000 Rp 495,000,000
Rp 145,200,000 51 Rp 12,100,000 Rp 617,100,000
45 Rp 11,000,000 Rp 495,000,000
Rp 713,900,000 96 Rp 1,112,100,000
 Buku Besar Pembantu (Aset Tetap)
Land
Book value Depreciation Final Book Value
Rp 2,500,000,000 Rp - Rp 2,500,000,000

Building
Book value Depreciation Final Book Value
Rp 6,000,000,000 Rp 300,000,000 Rp 5,700,000,000
Rp 5,700,000,000 Rp 300,000,000 Rp 5,400,000,000
Rp 5,400,000,000 Rp 300,000,000 Rp 5,100,000,000
Rp 5,100,000,000 Rp 300,000,000 Rp 4,800,000,000
Rp 4,800,000,000 Rp 300,000,000 Rp 4,500,000,000
Rp 4,500,000,000 Rp 300,000,000 Rp 4,200,000,000
Rp 4,200,000,000 Rp 300,000,000 Rp 3,900,000,000
Rp 3,900,000,000 Rp 300,000,000 Rp 3,600,000,000
Rp 3,600,000,000 Rp 300,000,000 Rp 3,300,000,000
Rp 3,300,000,000 Rp 300,000,000 Rp 3,000,000,000
Rp 3,000,000,000 Rp 300,000,000 Rp 2,700,000,000
Rp 2,700,000,000 Rp 300,000,000 Rp 2,400,000,000
Rp 2,400,000,000 Rp 300,000,000 Rp 2,100,000,000
Rp 2,100,000,000 Rp 300,000,000 Rp 1,800,000,000
Rp 1,800,000,000 Rp 300,000,000 Rp 1,500,000,000
Rp 1,500,000,000 Rp 300,000,000 Rp 1,200,000,000
Rp 1,200,000,000 Rp 300,000,000 Rp 900,000,000
Rp 900,000,000 Rp 300,000,000 Rp 600,000,000
Rp 600,000,000 Rp 300,000,000 Rp 300,000,000
Rp 300,000,000 Rp 300,000,000 Rp -

Vehicle
Book value Depreciation Final Book Value
Rp 2,400,000,000 Rp 300,000,000 Rp 2,100,000,000
Rp 2,100,000,000 Rp 300,000,000 Rp 1,800,000,000
Rp 1,800,000,000 Rp 300,000,000 Rp 1,500,000,000
Rp 1,500,000,000 Rp 300,000,000 Rp 1,200,000,000
Rp 1,200,000,000 Rp 300,000,000 Rp 900,000,000
Rp 900,000,000 Rp 300,000,000 Rp 600,000,000
Rp 600,000,000 Rp 300,000,000 Rp 300,000,000
Rp 300,000,000 Rp 300,000,000 Rp -

Equipment
Book value Depreciation Final Book Value
Rp 3,600,000,000 Rp 450,000,000 Rp 3,150,000,000
Rp 3,150,000,000 Rp 450,000,000 Rp 2,700,000,000
Rp 2,700,000,000 Rp 450,000,000 Rp 2,250,000,000
Rp 2,250,000,000 Rp 450,000,000 Rp 1,800,000,000
Rp 1,800,000,000 Rp 450,000,000 Rp 1,350,000,000
Rp 1,350,000,000 Rp 450,000,000 Rp 900,000,000
Rp 900,000,000 Rp 450,000,000 Rp 450,000,000
Rp 450,000,000 Rp 450,000,000 Rp -
Cash In Bank (In Rupiah)
Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19 31 Cash Receipt Journal ü Rp 5,074,520,000 Rp -
31 Cash Payment Journal ü Rp - Rp 4,160,510,000
Amount

Petty Cash (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Account Receivable (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
31 Sales Journal ü Rp 4,858,040,000 Rp -
Dec-19
31 Cash Receipt Journal ü Rp - Rp 4,611,530,000
31 General Journal ü Rp - Rp 16,500,000
Amount

Allowance for Doubtful Debt (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Merchandise Inventory (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
31 Sales Journal ü Rp - Rp 3,719,430,000
Dec-19
31 Cash Receipt Journal ü Rp - Rp 364,210,000
31 Purchase Journal ü Rp 4,959,900,000 Rp -
Amount

Supplies (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19
31 Petty Cash Journal ü Rp 3,450,000 Rp -
 Amount

Prepaid Rent (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Prepaid Insurance (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Prepaid Income Tax (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19
31 Cash Payment Journal ü Rp 40,000,000 Rp -
Amount

VAT Income (In Rupiah)

Date Description Reff Debit Credit
31 Purchase Journal ü Rp 450,900,000 Rp -
Dec-19
31 General Journal ü Rp 1,020,000
Amount

Stock Investment (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Land (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Building (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount
Accumulation Depreciation Building (In Rupiah)
Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Vehicle (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Accumulation Depreciation Vehicle (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Equipment (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Accumulation Depreciation Equipment (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount

Account Payable (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
31 Purchases Journal ü Rp - Rp 5,410,800,000
Dec-19
31 Cash Payment Journal ü Rp 3,975,200,000 Rp -
31 General Journal ü Rp 12,240,000 Rp -
Amount

Accrued Expense (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19
31 Petty Cash Journal ü Rp 4,030,000 Rp -
 Amount

VAT Payable (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19
31 Cash Payment Journal ü Rp 85,130,000 Rp -
Amount

VAT Outcome (In Rupiah)

Date Description Reff Debit Credit
31 Sales Journal ü Rp - Rp 441,640,000
Dec-19 31 Cash Receipt Journal ü Rp - Rp 42,090,000
31 General Journal ü Rp 1,500,000 Rp -
Amount

Bank's Loan (In Rupiah)

Date Description Reff Debit Credit
1 Balance ü Rp - Rp -
Dec-19
31 Cash Payment Journal ü Rp 20,000,000 Rp -
Amount

Common Stock (In Rupiah)

Date Description Reff Debit Credit
Dec-19 1 Balance ü Rp - Rp -
Amount
 Ledger
11101 Retained Earning (In Rupiah)
Balance
Date
Debit Credit
Rp 4,528,060,000 Rp - Dec-19 1
Rp 9,602,580,000 Rp - Amoun
Rp 5,442,070,000 Rp -
Rp 5,442,070,000 Rp - Sales of Merchandise (In Rupiah)
Date
11102
Balance 1
Debit Credit Dec-19 31
Rp 25,000,000 Rp - 31
Rp 25,000,000 Rp - Amoun

11201 Frieght Collected (In Rupiah)

Balance
Date
Debit Credit
Rp 4,611,530,000 Rp - Dec-19
Rp 9,469,570,000 Rp - Amoun
Rp 4,858,040,000 Rp -
Rp 4,841,540,000 Rp - Sales Discount (In Rupiah)
Rp 4,841,540,000 Rp -
Date
11102 Dec-19 1
Balance Amoun
Debit Credit
Rp - Rp 79,016,300 Sales Return (In Rupiah)
Rp - Rp 79,016,300
Date
11300 Dec-19 31
Balance Amoun
Debit Credit
Rp 8,152,100,000 Rp - Cost of Goods Sold (In Rupiah)
Rp 4,432,670,000 Rp -
Date
Rp 4,068,460,000 Rp -
Rp 9,028,360,000 Rp - 1
Rp 9,028,360,000 Rp - Dec-19 31
31
11400 Amoun
Balance
Debit Credit Frieght Paid (In Rupiah)
Rp 70,200,000 Rp -
Date
Rp 73,650,000 Rp -
Rp 73,650,000 Rp - Dec-19 1
Amoun
11501
Balance Purchase Discount (In Rupiah)
Debit Credit
Date
Rp 10,000,000 Rp -
Rp 10,000,000 Rp - Dec-19 1
Amoun
11502
Balance Purchase Return (In Rupiah)
Debit Credit
Date
Rp 5,000,000 Rp -
Rp 5,000,000 Rp - Dec-19 31
Amoun
11503
Balance Advertising Expense (In Rupiah)
Debit Credit
Date
Rp 550,000,000 Rp -
Rp 590,000,000 Rp - 1
Dec-19
Rp 590,000,000 Rp - 31
Amoun
11600
Balance Telp, Elect, adn Water Expense (In Rupiah)
Debit Credit
Date
Rp 450,900,000 Rp -
Rp 449,880,000 Rp - Dec-19 1
Rp 449,880,000 Rp - Amoun

11700 Rent Expense (In Rupiah)

Balance
Date
Debit Credit
Rp 2,100,000,000 Rp - Dec-19 1
Rp 2,100,000,000 Rp - Amoun

12100 Store Expense (In Rupiah)

Balance
Date
Debit Credit
Rp 2,500,000,000 Rp - Dec-19 1
Rp 2,500,000,000 Rp - Amoun

12201 Maintenance and Repair Expense (In Rupiah)

Balance
Date
Debit Credit
Rp 6,000,000,000 Rp - 1
Dec-19
Rp 6,000,000,000 Rp - 31
 Amoun
12202
Balance Bad Debt Expense (In Rupiah)
Debit Credit
Date
Rp - Rp 475,000,000
Rp - Rp 475,000,000 Dec-19 1
Amoun
12301
Balance Depreciation Expense (In Rupiah)
Debit Credit
Date
Rp 2,400,000,000 Rp -
Rp 2,400,000,000 Rp - Dec-19 1
Amoun
12302
Balance Insurance Expense (In Rupiah)
Debit Credit
Date
Rp - Rp 275,000,000
Rp - Rp 275,000,000 Dec-19 1
Amoun
12401
Balance Wages and Salaries Sales Expense (In Rupiah)
Debit Credit
Date
Rp 3,600,000,000 Rp -
Rp 3,600,000,000 Rp - 1
Dec-19
31
12402 Amoun
Balance
Debit Credit Wages and Salaries Adm. Expense (In Rupiah)
Rp - Rp 495,000,000
Date
Rp - Rp 495,000,000
1
Dec-19
21100 31
Balance Amoun
Debit Credit
Rp - Rp 3,975,200,000 Interest Income (In Rupiah)
Rp - Rp 9,386,000,000
Date
Rp - Rp 5,410,800,000
Rp - Rp 5,398,560,000 Dec-19 1
Rp - Rp 5,398,560,000 Amoun

21200 Interest Expense (In Rupiah)

Balance
Date
Debit Credit
Rp - Rp 5,130,000 1
Dec-19
Rp - Rp 1,100,000 31
Rp - Rp 1,100,000 Amoun

21300 Bank Service Charge (In Rupiah)

Balance
Date
Debit Credit
Rp - Rp 85,130,000 Dec-19 1
Rp - Rp - Amoun
Rp - Rp -
Income Tax Expense
21400
Date
Balance
Debit Credit Dec-19
Rp - Rp 441,640,000 Amoun
Rp - Rp 483,730,000
Rp - Rp 482,230,000 Utility Expense
Rp - Rp 482,230,000
Date
22100 1
Dec-19
Balance 31
Debit Credit Amoun
Rp - Rp 1,000,000,000
Rp - Rp 980,000,000
Rp - Rp 980,000,000

31100
Balance
Debit Credit
Rp - Rp 20,000,000,000
Rp - Rp 20,000,000,000
ger
ained Earning (In Rupiah)
Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

es of Merchandise (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Sales Journal ü Rp - Rp 4,416,400,000
Cash Receipt Journal ü Rp - Rp 420,900,000
Amount

eght Collected (In Rupiah)

Description Reff Debit Credit
Rp - Rp -
Amount

es Discount (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

es Return (In Rupiah)

Description Reff Debit Credit
General Journal Rp 15,000,000 Rp -
Amount

st of Goods Sold (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Sales Journal ü Rp 3,719,430,000 Rp -
Cash Receipt Journal ü Rp 364,210,000 Rp -
Amount

eght Paid (In Rupiah)

Description Reff Debit Credit
 Balance ü Rp - Rp -
Amount

rchase Discount (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

rchase Return (In Rupiah)

Description Reff Debit Credit
General Journal ü Rp - Rp 11,220,000
Amount

vertising Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Petty Cash Journal ü Rp 1,700,000 Rp -
Amount

p, Elect, adn Water Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

nt Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

re Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

intenance and Repair Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Petty Cash Journal ü Rp 1,750,000 Rp -
 Amount

d Debt Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

preciation Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

urance Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

ges and Salaries Sales Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Cash Payment Journal ü Rp 13,750,000 Rp -
Amount

ges and Salaries Adm. Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Cash Payment Journal ü Rp 9,750,000 Rp -
Amount

erest Income (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

erest Expense (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Cash Payment Journal ü Rp 2,000,000 Rp -
 Amount

nk Service Charge (In Rupiah)

Description Reff Debit Credit
Balance ü Rp - Rp -
Amount

ome Tax Expense

Description Reff Debit Credit
Rp - Rp -
Amount

lity Expense
Description Reff Debit Credit
Balance ü Rp - Rp -
3750000 ü Rp 3,750,000 Rp -
Amount
 31200
Balance
Debit Credit
Rp - Rp 930,000,000.00
Rp - Rp 930,000,000.00

41100
Balance
Debit Credit
Rp - Rp 59,581,150,000.00
Rp - Rp 63,997,550,000.00
Rp - Rp 64,418,450,000.00
Rp - Rp 64,418,450,000.00

41200
Balance
Debit Credit
Rp - Rp -
Rp - Rp -

41300
Balance
Debit Credit
Rp 119,500,000 Rp -
Rp 119,500,000 Rp -

41400
Balance
Debit Credit
Rp 15,000,000 Rp -
Rp 15,000,000 Rp -

51100
Balance
Debit Credit
Rp 49,200,000,000 Rp -
Rp 52,919,430,000 Rp -
Rp 53,283,640,000 Rp -
Rp 53,283,640,000 Rp -

51200
Balance
Debit Credit
Rp 72,400,000 Rp -
Rp 72,400,000 Rp -

51300
Balance
Debit Credit
Rp - Rp 80,300,000.00
Rp - Rp 80,300,000.00

51400
Balance
Debit Credit
Rp - Rp 11,220,000.00
Rp - Rp 11,220,000.00

61100
Balance
Debit Credit
Rp 150,200,000 Rp -
Rp 151,900,000 Rp -
Rp 151,900,000 Rp -

61300
Balance
Debit Credit
Rp 33,000,000 Rp -
Rp 33,000,000 Rp -

61400
Balance
Debit Credit
Rp 110,000,000 Rp -
Rp 110,000,000 Rp -

61500
Balance
Debit Credit
Rp 55,600,000 Rp -
Rp 55,600,000 Rp -

61500
Balance
Debit Credit
Rp 45,000,000 Rp -
Rp 46,750,000 Rp -
Rp 46,750,000 Rp -

61600
Balance
Debit Credit
Rp 79,016,300 Rp -
Rp 79,016,300 Rp -

61700
Balance
Debit Credit
Rp 1,245,000,000 Rp -
Rp 1,245,000,000 Rp -

61800
Balance
Debit Credit
Rp 55,000,000 Rp -
Rp 55,000,000 Rp -

62100
Balance
Debit Credit
Rp 262,000,000 Rp -
Rp 275,750,000 Rp -
Rp 275,750,000 Rp -

62200
Balance
Debit Credit
Rp 212,400,000 Rp -
Rp 222,150,000 Rp -
Rp 222,150,000 Rp -

81100
Balance
Debit Credit
Rp - Rp 33,000,000.00
Rp - Rp 33,000,000.00

91100
Balance
Debit Credit
Rp 55,000,000 Rp -
Rp 57,000,000
Rp 57,000,000 Rp -

91200
Balance
Debit Credit
Rp 16,500,000 Rp -
Rp 16,500,000 Rp -

91300
Balance
Debit Credit
Rp - Rp -
Rp - Rp -

91400
Balance
Debit Credit
Rp 751,420,000 Rp -
Rp 755,170,000 Rp -
Rp 755,170,000 Rp -
 PT Bursa Camera
Trial Balance
Per 31 December 2019
Account
Account Name Debit Credit
Number
11101 Cash in Bank Rp 5,442,070,000 Rp -
11102 Petty Cash Rp 25,000,000 Rp -
11201 Accounts Receivable Rp 4,841,540,000 Rp -
11202 Allowance for Doubtful Debt Rp - Rp 79,016,300
11300 Merchandise Inventory Rp 9,028,360,000 Rp -
11400 Supplies Rp 73,650,000 Rp -
11501 Prepaid Rent Rp 10,000,000 Rp -
11502 Prepaid Insurance Rp 5,000,000 Rp -
11503 Prepaid Income Tax Rp 590,000,000 Rp -
11600 VAT Income Rp 449,880,000 Rp -
11700 Stock Investment Rp 2,100,000,000 Rp -
12100 Land Rp 2,500,000,000 Rp -
12201 Building Rp 6,000,000,000 Rp -
12202 Accum. Dep. Building Rp - Rp 475,000,000
12301 Vehicle Rp 2,400,000,000 Rp -
12302 Accum. Dep. Vehicle Rp - Rp 275,000,000
12401 Equipment Rp 3,600,000,000 Rp -
12402 Accum. Dep. Equipment Rp - Rp 495,000,000
21100 Accounts Payable Rp - Rp 5,398,560,000
21200 Accrued Expense Rp - Rp 1,100,000
21300 VAT Payable Rp - Rp -
21400 VAT Outcome Rp - Rp 482,230,000
22100 Bank's Loan Rp - Rp 980,000,000
31100 Common Stock Rp - Rp 20,000,000,000
31200 Retained Earning Rp - Rp 930,000,000
41100 Sales of Merchandise Rp - Rp 64,418,450,000
41200 Frieght Collected Rp - Rp -
41300 Sales Discount Rp 119,500,000 Rp -
41400 Sales Return Rp 15,000,000 Rp -
51100 Cost of Goods Sold Rp 53,283,640,000 Rp -
51200 Frieght Paid Rp 72,400,000 Rp -
51300 Purchase Discount Rp - Rp 80,300,000
51400 Purchase Return Rp - Rp 11,220,000
61100 Advertising Expense Rp 151,900,000 Rp -
61300 Telp, Elect, and Water Expense Rp 33,000,000 Rp -
61400 Rent Expense Rp 110,000,000 Rp -
61500 Store Expense Rp 55,600,000 Rp -
61500 Maintenance and Repair Expense Rp 46,750,000 Rp -
61600 Bad Debt Expense Rp 79,016,300 Rp -
61700 Depreciation Expense Rp 1,245,000,000 Rp -
61800 Insurance Expense Rp 55,000,000 Rp -
62100 Wages and Salaries Sales Expense Rp 275,750,000 Rp -
62200 Wages and Salaries Adm. Expense Rp 222,150,000 Rp -
81000 Interest Income Rp - Rp 33,000,000
91100 Interest Expense Rp 57,000,000 Rp -
91200 Bank Service Charge Rp 16,500,000 Rp -
91300 Income Tax Expense Rp - Rp -
91400 Utility Expense Rp 755,170,000 Rp -
Total Rp 93,658,876,300 Rp 93,658,876,300