Siklus Akuntansi

Bukti Transaksi Neraca Saldo

Faktur Jurnal Penyesuaian
Daftar Akun Kertas Kerja
Neraca Saldo Awal Laporan Laba Rugi
Jurnal Penjualan Laporan Perubahan Modal
Jurnal Penerimaan Kas Neraca
Jurnal Pengeluaran Kas Laporan Arus Kas
Kartu Persediaan Jurnal Penutup
Buku Besar Neraca Saldo Setelah Penutupan
Buku Besar Pembantu Piutang Daftar Persediaan Barang Dagang
Daftar Piutang Dagang Bukti Memorial
 Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 219,000

Dengan Huruf Dua Ratus Sembilan Belas Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 399,000

Dengan Huruf Tiga Ratus Sembilan Puluh Sembilan Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 129,000

Dengan Huruf Seratus Dua Puluh Sembilan Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

 Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 149,000

Dengan Huruf Seratus Empat Puluh Sembilan Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 1,368,000

Dengan Huruf Satu Juta Tiga Ratus Enam Puluh Delapan Ribu Rupiah
Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 540,000

Dengan Huruf Lima Ratus Empat Puluh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 156,000

Dengan Huruf Seratus Lima Puluh Enam Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 337,000

Dengan Huruf Tiga Ratus Tiga Puluh Tujuh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
 Rp 417,000

Dengan Huruf Empat Ratus Tujuh Belas Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 497,000

Dengan Huruf Empat Ratus Sembilan Tujuh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 180,000

Dengan Huruf Seratus Delapan Puluh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :
 Perincian Diterima
Rp 196,000

Dengan Huruf Seratus Sembilan Puluh Enam Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Keluar

Nomor :
Tanggal :

Perincian Diterima
Rp 52,000

Dengan Huruf Lima Puuh Dua Ribu Rupiah

Keterangan Pembelian Token Listrik

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 1,125,000

Dengan Huruf Satu Juta Seratus Dua Puluh Lima Ribu Rupiah
Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

 Nomor :
Tanggal :

Perincian Diterima
Rp 52,000

Dengan Huruf Lima Puluh Dua Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 87,000

Dengan Huruf Delapan Puluh Tujuh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 90,000

Dengan Huruf Sembilan Puluh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1
 Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 317,000

Dengan Huruf Tiga Ratus Tujuh Belas Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Keluar

Nomor :
Tanggal :

Perincian Diterima
Rp 57,500

Dengan Huruf Lima Puluh Tujuh Ribu Lima Ratus Rupiah

Keterangan Pembayaran air

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 675,000

Dengan Huruf Enam Ratus Tujuh Puluh Lima Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
 Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 70,000

Dengan Huruf Tujuh Puluh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 140,000

Dengan Huruf Seratus Empat Puluh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 276,000

Dengan Huruf Dua Ratus Tujuh Puluh Enam Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

 Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 214,000

Dengan Huruf Dua Ratus Empat Belas Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 95,000

Dengan Huruf Sembilan Puluh Lima Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 193,500

Dengan Huruf Seratus Sembilan Puluh Tiga Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

 Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 147,000

Dengan Huruf Seratus Empat Puluh Tujuh Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 95,000

Dengan Huruf Sembilan Puluh Lima Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 315,000

Dengan Huruf Tiga Ratus Lima Belas Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

 Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Masuk

Nomor :
Tanggal :

Perincian Diterima
Rp 661,000

Dengan Huruf Enam Ratus Enam Puluh Satu Ribu Rupiah

Keterangan Penjualan Tunai

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Kas Keluar

Nomor :
Tanggal :

Perincian Diterima
Rp 2,340,000

Dengan Huruf Dua Juta Tiga Ratus Empat Puluh Ribu Rupiah
Keterangan Pembelian Barang Dagang

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

 Menu

BKM-3.1
1 Maret 2024

Jumlah
Rp 219,000

Diterima Oleh :

BKM-3.2
2 Maret 2024

Jumlah
Rp 399,000

upiah

Diterima Oleh :

BKM-3.3
3 Maret 2024

Jumlah
Rp 129,000

Diterima Oleh :
 BKM-3.4
4 Maret 2024

Jumlah
Rp 149,000

Diterima Oleh :

BKM-3.5
5 Maret 2024

Jumlah
Rp 1,368,000

bu Rupiah

Diterima Oleh :

BKM-3.6
6 Maret 2024

Jumlah
Rp 540,000
Diterima Oleh :

BKM-3.7
7 Maret 2024

Jumlah
Rp 156,000

Diterima Oleh :

BKM-3.8
8 Maret 2024

Jumlah
Rp 337,000

Diterima Oleh :

BKM-3.9
9 Maret 2024

Jumlah
Rp 417,000

Diterima Oleh :

BKM-3.10
10 Maret 2024

Jumlah
Rp 497,000

Diterima Oleh :

BKM-3.11
11 Maret 2024

Jumlah
Rp 180,000

Diterima Oleh :

BKM-3.12
12 Maret 2024
 Jumlah
Rp 196,000

Diterima Oleh :

BKK-3.1
12 Maret 2024

Jumlah
Rp 52,000

Diterima Oleh :

BKM-3.13
13 Maret 2024

Jumlah
Rp 1,125,000

ah

Diterima Oleh :
BKM-3.14
14 Maret 2024

Jumlah
Rp 52,000

Diterima Oleh :

BKM-3.15
15 Maret 2024

Jumlah
Rp 87,000

Diterima Oleh :

BKM-3.16
16 Maret 2024

Jumlah
Rp 90,000

Diterima Oleh :
BKM-3.17
17 Maret 2024

Jumlah
Rp 317,000

Diterima Oleh :

BKK-3.2
19 Maret 2024

Jumlah
Rp 57,500

Diterima Oleh :

BKM-3.18
21 Maret 2024

Jumlah
Rp 675,000

Diterima Oleh :
BKM-3.19
22 Maret 2024

Jumlah
Rp 70,000

Diterima Oleh :

BKM-3.20
23 Maret 2024

Jumlah
Rp 140,000

Diterima Oleh :

BKM-3.21
24 Maret 2024

Jumlah
Rp 276,000

Diterima Oleh :
BKM-3.22
25 Maret 2024

Jumlah
Rp 214,000

Diterima Oleh :

BKM-3.23
26 Maret 2024

Jumlah
Rp 95,000

Diterima Oleh :

BKM-3.24
27 Maret 2024

Jumlah
Rp 193,500

Diterima Oleh :
BKM-3.25
28 Maret 2024

Jumlah
Rp 147,000

Diterima Oleh :

BKM-3.26
29 Maret 2024

Jumlah
Rp 95,000

Diterima Oleh :

BKM-3.27
30 Maret 2024

Jumlah
Rp 315,000

Diterima Oleh :
 BKM-3.28
31 Maret 2024

Jumlah
Rp 661,000

Diterima Oleh :

BKK-3.3
31 Maret 2024

Jumlah
Rp 2,340,000

ah

Diterima Oleh :
 Hari Listrik
Jl. Abdul Jalil 1

Faktur

Pelanggan
Nama : P. Cilok Nomor : FJ-3.1
Jatuh Tempo : - Tanggal : 11 Maret 2024

No. Keterangan Qty Harga Satuan Jumlah

1 Surya Magic 10 w 1 Rp 75,000 Rp 75,000

Sub total Rp 75,000

Total Rp 75,000

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Faktur

Pelanggan
Nama P. Yanto Nomor : FJ-3.2
Jatuh Tempo : - Tanggal : 13 Maret 2024

No. Keterangan Qty Harga Satuan Jumlah

1 Baterai ABC 1,5v kecil 11 Rp 33,000 Rp 363,000

Sub total Rp 363,000

Total Rp 363,000
 Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Faktur

Pelanggan
Nama P. Yanto Nomor : FJ-3.3
Jatuh Tempo : - Tanggal : 15 Maret 2024

No. Keterangan Qty Harga Satuan Jumlah

1 Navara TV Antena 1 Rp 100,000 Rp 100,000

Sub total Rp 100,000

Total Rp 100,000

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Faktur

Pelanggan
Nama P. Yanto Nomor : FJ-3.4
Jatuh Tempo : - Tanggal : 25 Maret 2024

No. Keterangan Qty Harga Satuan Jumlah

1 Phlips 19 w 2 Rp 80,000 Rp 160,000

Sub total Rp 160,000

 Total Rp 160,000

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Faktur

Pelanggan
Nama Agie Nomor : FJ-3.5
Jatuh Tempo : - Tanggal : 27 Maret 2024

No. Keterangan Qty Harga Satuan Jumlah

1 Proforce 7 w 2 Rp 16,000 Rp 32,000

Sub total Rp 32,000

Total Rp 32,000

Dibukukan Oleh : Disetujui Oleh : Diterima Oleh :

Menu
 Hari Listrik
Jl. Abdul Jalil 1

Bukti Memorial Nomor : BM-3.1

Tanggal : 31 Maret 2024

Kepada : Bagian Akuntansi

Dari : Hari
Isi Memo : Dari jumlah sewa yang dibayar dimuka, menjadi beban sewa
di bulan Maret sebesar Rp. 1.000.000,00

Dibukukan Oleh : Disetujui Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Memorial Nomor : BM-3.2

Tanggal : 31 Maret 2024

Kepada : Bagian Akuntansi

Dari : Hari
Isi Memo : Dari hasil perhitungan ditemukan perlengkapan yang tersisa
sebesar Rp. 12.000,00

Dibukukan Oleh : Disetujui Oleh :

Hari Listrik
Jl. Abdul Jalil 1

Bukti Memorial Nomor : BM-3.3

Tanggal : 31 Maret 2024
Kepada : Bagian Akuntansi
Dari : Hari
Isi Memo : Penyusutan peralatan toko di bulan Maret sebesar Rp.
25.000,00

Dibukukan Oleh : Disetujui Oleh :

Menu
 HARI LISTRIK
ACCOUNT LIST Menu

Account Code Accont Name

1-1100 Cash
1-1120 Account Receivable
1-1130 Store Supplies
1-1140 Marchandise Inventory
1-1150 Prepaid Rent Store
1-2100 Store Equipment
1-2101 Accumulated Depreciation Of Equipment
2-1100 Account Payable
3-0000 Mr. Hari Equity
4-0000 Sales
5-0000 Cost of Good Sold
6-1100 Electricity Expense
6-1200 Water Expense
6-1300 Rent Expense
6-1400 Store Supplies Expense
6-1500 Deprecition Expense Of Equipment
 Hari Listrik
List of Account Receivable Menu
March 2024

Code Customers Amount Date

C-04 B. Lies Rp 65,000 25 Februari 2024
C-05 Aqil Rp 20,000 28 Februari 2024
Amount Rp 85,000
 HARI LISTRIK
List of Merchandise Inventory
March 2024

Code Item Qty Price Amount

MI001 Orochi 30w 4 Rp 40,000 Rp 160,000
MI002 Orochi 23w 14 Rp 27,000 Rp 378,000
MI003 Orochi 16w 6 Rp 20,000 Rp 120,000
MI004 Orochi 12w 6 Rp 17,000 Rp 102,000
MI005 Orochi 9w 4 Rp 10,000 Rp 40,000
MI006 Orochi 5w 5 Rp 7,000 Rp 35,000
MI007 Chiyoda R & B A-Bulb 3w 8 Rp 12,000 Rp 96,000
MI008 Chiyoda R & B A-Bulb 5w 6 Rp 15,000 Rp 90,000
MI009 Chiyoda R & B A-Bulb 7w 8 Rp 16,000 Rp 128,000
MI010 Chiyoda R & B A-Bulb 9w 10 Rp 18,000 Rp 180,000
MI011 Chiyoda R & B A-Bulb 12w 6 Rp 21,000 Rp 126,000
MI012 Chiyoda R & B A-Bulb 15w 7 Rp 32,000 Rp 224,000
MI013 Chiyoda R & B A-Bulb 18w 8 Rp 45,000 Rp 360,000
MI014 Chiyoda R & B A-Bulb 28w 5 Rp 66,000 Rp 330,000
MI015 Visalux 7w 4 Rp 14,000 Rp 56,000
MI016 Visalux 11w 4 Rp 20,000 Rp 80,000
MI017 Visalux 18w 8 Rp 30,000 Rp 240,000
MI018 Visalux 22w 7 Rp 40,000 Rp 280,000
MI019 Proforce 5w 7 Rp 10,000 Rp 70,000
MI020 Proforce 7w 9 Rp 14,000 Rp 126,000
MI021 Proforce 9w 12 Rp 15,000 Rp 180,000
MI022 Proforce 12w 16 Rp 17,000 Rp 272,000
MI023 Proforce 15w 13 Rp 20,000 Rp 260,000
MI024 Proforce 18w 9 Rp 25,000 Rp 225,000
MI025 In-Lite 12w 4 Rp 25,000 Rp 100,000
MI026 In-Lite 18w 7 Rp 35,000 Rp 245,000
MI027 In-Lite 30w 7 Rp 46,000 Rp 322,000
MI028 RubyTech 3,5w 9 Rp 12,000 Rp 108,000
MI029 RubyTech 8w 4 Rp 20,000 Rp 80,000
MI030 RubyTech 16w 7 Rp 30,000 Rp 210,000
MI031 RubyTech 25w 8 Rp 50,000 Rp 400,000
MI032 RubyTech Phoenix 9w 9 Rp 24,000 Rp 216,000
MI033 RubyTech Phoenix 12w 6 Rp 30,500 Rp 183,000
MI034 RubyTech Phoenix 15w 5 Rp 36,000 Rp 180,000
MI035 RubyTech Phoenix 35w 4 Rp 65,000 Rp 260,000
MI036 RubyTech Phoenix 50w 3 Rp 136,000 Rp 408,000
MI037 Moonlight 7w 7 Rp 14,000 Rp 98,000
MI038 Moonlight 12w 9 Rp 15,000 Rp 135,000
MI039 Hannoch Easy II IBR 7w 4 Rp 30,000 Rp 120,000
MI040 Surya Magic 10w 3 Rp 70,000 Rp 210,000
MI041 Philips 3w 12 Rp 20,000 Rp 240,000
MI042 Philips 4w 16 Rp 25,000 Rp 400,000
MI043 Philips 6w 15 Rp 30,000 Rp 450,000
MI044 Philips 8w 16 Rp 35,000 Rp 560,000
MI045 Philips 10w 16 Rp 38,000 Rp 608,000
MI046 Philips 12w 8 Rp 45,000 Rp 360,000
MI047 Philips 14,5w 6 Rp 60,000 Rp 360,000
MI048 Philips 19w 4 Rp 75,000 Rp 300,000
MI049 Philips Trueforce 35w 3 Rp 60,000 Rp 180,000
MI050 Wingas Selang Ukuran 1,8 5 Rp 85,000 Rp 425,000
MI051 Remote Joker STB-11 7 Rp 20,000 Rp 140,000
MI052 Remote Retive RTV-2 2 Rp 30,000 Rp 60,000
MI053 Cable Duck 18 Rp 4,000 Rp 72,000
MI054 Steker Alder 12 Rp 9,000 Rp 108,000
MI055 Setrika Maspion Ha-140 2 Rp 123,000 Rp 246,000
MI056 National Isolasi Listrik 12 Rp 5,500 Rp 66,000
MI057 Lampu Kulkas Lovov 15w 44 Rp 3,000 Rp 132,000
MI058 Navara TV Antena 3 Rp 90,000 Rp 270,000
MI059 Baterai ABC 1,5v Kecil 31 Rp 2,000 Rp 62,000
MI060 Baterai ABC 1,5v Besar 28 Rp 6,500 Rp 182,000
MI061 Baterai Alkaline Isi 2 Kecil 9 Rp 10,000 Rp 90,000
MI062 Fitting Gantung 10 Rp 3,500 Rp 35,000
MI063 Fitting Colok 38 Rp 2,500 Rp 95,000
MI064 Cable Clip Imundex 7mm 6 Rp 15,000 Rp 90,000
MI065 Cable Clip Imundex 9mm 7 Rp 20,000 Rp 140,000
MI066 Cable Clip Imundex 17mm 2 Rp 35,000 Rp 70,000
MI067 IB Engkel & Stop 6 Rp 20,000 Rp 120,000
MI068 Cosmos Kipas Angin Dinding 1 Rp 325,000 Rp 325,000
MI069 Kipas Angin Potens 2 Rp 190,000 Rp 380,000
MI070 Cosmos Electric Stand Fan 1 Rp 290,000 Rp 290,000
MI071 Chiyoda PS-55 52 Rp 3,000 Rp 156,000
MI072 Rice Cooker Cosmos CRJ-101N 1 Rp 225,000 Rp 225,000
MI073 IB Serie 5 Rp 13,500 Rp 67,500
MI074 Minato STB-M1 1 Rp 115,000 Rp 115,000
MI075 Bel 3 Rp 45,000 Rp 135,000
MI076 Procyon Blender 3 Rp 157,000 Rp 471,000
MI077 Blender National Vitara 2 Rp 140,000 Rp 280,000
MI078 Double Tape Merah 24mm 5 Rp 55,000 Rp 275,000
MI079 T Multi Yunior 36 Rp 5,000 Rp 180,000
MI080 Kabel NYA 50m 13 Rp 120,000 Rp 1,560,000
MI081 STB 2 Rp 300,000 Rp 600,000
Amount Rp 18,353,500
Menu
 Hari Listrik
Opening Balance
March 2024

Account Code Accont Name Debet

1-1100 Cash 1,000,000
1-1120 Account Receiveable 85,000
1-1130 Store Supplies 24,000
1-1140 Marchandise Inventory 18,353,500
1-1150 Prepaid Rent Store 11,000,000
1-2100 Store Equipment 3,000,000
1-2101 Accumulated Depreciation Of Equipment -
3-0000 Mr. Hari Equity -
4-0000 Sales -
5-0000 Cost of Good Sold -
6-1100 Electricity Expense -
6-1200 Water Expense -
6-1300 Rent Store Expense -
6-1400 Supplies Expense -
6-1500 Deprecition Expense Of Equipment -
Amount 33,462,500
 Menu

(In Rupiah)
Credit
-
-
-
-
-
-
950,000
32,512,500
-
-
-
-
-
-
-
33,462,500
 HARI LISTRIK
Sales Journal Menu
March 2024
(In Rupiah)
Debet Credit
Invoice
Date Description Term In Account Cost of Good Freight Merchandise
Number Sales VAT-Out
Receivable Sold Collected Inventory

2024 1-1120 5-0000 4-0000 1-1140

March 11 FJ-3.1 P. Cilok 75,000 70,000 75,000 70,000
13 FJ-3.2 P. Yanto 33,000 22,000 33,000 22,000
15 FJ-3.3 P. Yanto 100,000 90,000 100,000 90,000
25 FJ-3.4 P. Yanto 160,000 150,000 160,000 150,000
27 FJ-3.5 Agie 32,000 28,000 32,000 28,000
Amount 400,000 360,000 400,000 360,000
760,000 760,000

Recapitulation
Debet Credit
Account Account
Amount Amount
Number Number
1-1120 400,000 1-1140 360,000
5-0000 360,000 4-0000 400,000
Amount 760,000 Amount 760,000
 HARI LISTRIK
Cash Receipt Journal Menu
March 2024
(In Rupiah)
Debet Credit
Invoice
Date Description Cost of Good Account Merchandise
Number Cash Sales
Sold Receivable Inventory
2024 1-1100 5-0000 4-0000 1-1120 1-1140
March 1 BKM-3.1 Cash Sales 35,000 30,000 35,000 30,000
1 BKM-3.1 Bu Lies 65,000 65,000 -
1 BKM-3.1 Cash Sales 80,000 46,000 80,000 46,000
1 BKM-3.1 Cash Sales 39,000 30,000 39,000 30,000
2 BKM-3.2 Cash Sales 24,000 20,000 24,000 20,000
2 BKM-3.2 Cash Sales 50,000 45,000 50,000 45,000
2 BKM-3.2 Cash Sales 45,000 38,000 45,000 38,000
2 BKM-3.2 Cash Sales 24,000 20,000 24,000 20,000
2 BKM-3.2 Cash Sales 140,000 123,000 140,000 123,000
2 BKM-3.2 Cash Sales 6,000 4,000 6,000 4,000
2 BKM-3.2 Cash Sales 50,000 45,000 50,000 45,000
2 BKM-3.2 Cash Sales 60,000 55,000 60,000 55,000
3 BKM-3.3 Cash Sales 70,000 65,000 70,000 65,000
3 BKM-3.3 Cash Sales 30,000 25,000 30,000 25,000
3 BKM-3.3 Cash Sales 10,000 5,000 10,000 5,000
3 BKM-3.3 Cash Sales 7,000 5,500 7,000 5,500
3 BKM-3.3 Cash Sales 12,000 9,000 12,000 9,000
4 BKM-3.4 Cash Sales 60,000 54,000 60,000 54,000
4 BKM-3.4 Cash Sales 80,000 46,000 80,000 46,000
4 BKM-3.4 Cash Sales 5,000 3,000 5,000 3,000
5 BKM-3.5 Cash Sales 6,000 3,000 6,000 3,000
5 BKM-3.5 Cash Sales 165,000 157,000 165,000 157,000
5 BKM-3.5 Cash Sales 45,000 40,000 45,000 40,000
5 BKM-3.5 Cash Sales 20,000 17,000 20,000 17,000
5 BKM-3.5 Cash Sales 30,000 25,000 30,000 25,000
5 BKM-3.5 Cash Sales 100,000 90,000 100,000 90,000
5 BKM-3.5 Cash Sales 6,000 4,000 6,000 4,000
5 BKM-3.5 Cash Sales 296,000 240,000 296,000 240,000
5 BKM-3.5 Cash Sales 700,000 600,000 700,000 600,000
6 BKM-3.6 Cash Sales 27,000 24,000 27,000 24,000
6 BKM-3.6 Cash Sales 66,000 60,000 66,000 60,000
6 BKM-3.6 Cash Sales 36,000 28,000 36,000 28,000
6 BKM-3.6 Cash Sales 36,000 30,000 36,000 30,000
6 BKM-3.6 Cash Sales 65,000 60,000 65,000 60,000
6 BKM-3.6 Cash Sales 60,000 54,000 60,000 54,000
6 BKM-3.6 Cash Sales 250,000 225,000 250,000 225,000
7 BKM-3.7 Cash Sales 6,000 4,000 6,000 4,000
7 BKM-3.7 Cash Sales 150,000 140,000 150,000 140,000
8 BKM-3.8 Cash Sales 30,000 25,000 30,000 25,000
8 BKM-3.8 Cash Sales 7,000 5,500 7,000 5,500
8 BKM-3.8 Cash Sales 32,000 24,000 32,000 24,000
8 BKM-3.8 Cash Sales 16,000 12,000 16,000 12,000
8 BKM-3.8 Cash Sales 36,000 15,000 36,000 15,000
8 BKM-3.8 Cash Sales 34,000 30,000 34,000 30,000
8 BKM-3.8 Cash Sales 40,000 35,000 40,000 35,000
8 BKM-3.8 Cash Sales 30,000 20,000 30,000 20,000
8 BKM-3.8 Cash Sales 37,000 32,000 37,000 32,000
8 BKM-3.8 Cash Sales 75,000 70,000 75,000 70,000
9 BKM-3.9 Cash Sales 37,000 32,000 37,000 32,000
9 BKM-3.9 Cash Sales 30,000 25,000 30,000 25,000
9 BKM-3.9 Cash Sales 350,000 325,000 350,000 325,000
10 BKM-3.10 Cash Sales 25,000 21,000 25,000 21,000
10 BKM-3.10 Cash Sales 12,000 9,000 12,000 9,000
10 BKM-3.10 Cash Sales 25,000 21,000 25,000 21,000
10 BKM-3.10 Cash Sales 90,000 85,000 90,000 85,000
10 BKM-3.10 Cash Sales 32,000 28,000 32,000 28,000
10 BKM-3.10 Cash Sales 32,000 28,000 32,000 28,000
10 BKM-3.10 Cash Sales 23,000 18,000 23,000 18,000
10 BKM-3.10 Cash Sales 55,000 35,000 55,000 35,000
10 BKM-3.10 Cash Sales 18,000 15,000 18,000 15,000
10 BKM-3.10 Cash Sales 100,000 90,000 100,000 90,000
10 BKM-3.10 Cash Sales 13,000 10,000 13,000 10,000
10 BKM-3.10 Cash Sales 22,000 20,000 22,000 20,000
10 BKM-3.10 Cash Sales 25,000 21,000 25,000 21,000
10 BKM-3.10 Cash Sales 25,000 21,000 25,000 21,000
11 BKM-3.11 Cash Sales 14,000 11,000 14,000 11,000
11 BKM-3.11 Cash Sales 18,000 15,000 18,000 15,000
11 BKM-3.11 Cash Sales 90,000 85,000 90,000 85,000
11 BKM-3.11 Cash Sales 30,000 20,000 30,000 20,000
11 BKM-3.11 Cash Sales 10,000 5,000 10,000 5,000
11 BKM-3.11 Cash Sales 18,000 15,000 18,000 15,000
12 BKM-3.12 P. Cilok 75,000 75,000 -
12 BKM-3.12 Cash Sales 24,000 19,500 24,000 19,500
12 BKM-3.12 Cash Sales 54,000 50,000 54,000 50,000
12 BKM-3.12 Cash Sales 10,000 5,000 10,000 5,000
12 BKM-3.12 Cash Sales 15,000 12,000 15,000 12,000
12 BKM-3.12 Cash Sales 18,000 15,000 18,000 15,000
13 BKM-3.13 Cash Sales 300,000 290,000 300,000 290,000
13 BKM-3.13 Cash Sales 23,000 18,000 23,000 18,000
13 BKM-3.13 Cash Sales 50,000 45,000 50,000 45,000
13 BKM-3.13 Cash Sales 740,000 600,000 740,000 600,000
13 BKM-3.13 Cash Sales 12,000 8,000 12,000 8,000
14 BKM-3.14 Cash Sales 40,000 35,000 40,000 35,000
14 BKM-3.14 Cash Sales 6,000 4,000 6,000 4,000
14 BKM-3.14 Cash Sales 6,000 4,000 6,000 4,000
15 BKM-3.15 Cash Sales 20,000 17,000 20,000 17,000
15 BKM-3.15 Cash Sales 27,000 24,000 27,000 24,000
15 BKM-3.15 Aqil 20,000 20,000 -
15 BKM-3.15 Cash Sales 20,000 10,000 20,000 10,000
16 BKM-3.16 Cash Sales 10,000 7,000 10,000 7,000
16 BKM-3.16 Cash Sales 80,000 75,000 80,000 75,000
17 BKM-3.17 Cash Sales 18,000 15,000 18,000 15,000
17 BKM-3.17 Cash Sales 20,000 16,000 20,000 16,000
17 BKM-3.17 Cash Sales 20,000 17,000 20,000 17,000
17 BKM-3.17 Cash Sales 20,000 14,000 20,000 14,000
17 BKM-3.17 Cash Sales 10,000 5,000 10,000 5,000
17 BKM-3.17 Cash Sales 12,000 8,000 12,000 8,000
17 BKM-3.17 Cash Sales 25,000 20,000 25,000 20,000
17 BKM-3.17 Cash Sales 35,000 30,500 35,000 30,500
17 BKM-3.17 Cash Sales 22,000 20,000 22,000 20,000
17 BKM-3.17 Cash Sales 125,000 115,000 125,000 115,000
17 BKM-3.17 Cash Sales 10,000 7,000 10,000 7,000
21 BKM-3.21 Cash Sales 444,000 360,000 444,000 360,000
21 BKM-3.21 Cash Sales 6,000 4,000 6,000 4,000
21 BKM-3.21 Cash Sales 65,000 60,000 65,000 60,000
21 BKM-3.21 Cash Sales 20,000 16,000 20,000 16,000
21 BKM-3.21 Cash Sales 20,000 17,000 20,000 17,000
21 BKM-3.21 Cash Sales 120,000 110,000 120,000 110,000
22 BKM-3.22 Cash Sales 10,000 5,000 10,000 5,000
22 BKM-3.22 Cash Sales 45,000 40,000 45,000 40,000
22 BKM-3.22 Cash Sales 15,000 10,500 15,000 10,500
23 BKM-3.23 Cash Sales 35,000 30,000 35,000 30,000
23 BKM-3.23 Cash Sales 70,000 66,000 70,000 66,000
23 BKM-3.23 Cash Sales 35,000 30,000 35,000 30,000
24 BKM-3.24 Cash Sales 7,000 5,500 7,000 5,500
24 BKM-3.24 Cash Sales 140,000 136,000 140,000 136,000
24 BKM-3.24 Cash Sales 30,000 27,000 30,000 27,000
24 BKM-3.24 Cash Sales 30,000 25,000 30,000 25,000
24 BKM-3.24 Cash Sales 24,000 20,000 24,000 20,000
24 BKM-3.24 Cash Sales 20,000 16,000 20,000 16,000
24 BKM-3.24 Cash Sales 25,000 21,000 25,000 21,000
25 BKM-3.25 P. Yanto 133,000 133,000 -
25 BKM-3.25 Cash Sales 30,000 25,000 30,000 25,000
25 BKM-3.25 Cash Sales 16,000 14,000 16,000 14,000
25 BKM-3.25 Cash Sales 35,000 30,500 35,000 30,500
26 BKM-3.26 Cash Sales 30,000 27,000 30,000 27,000
26 BKM-3.26 Cash Sales 65,000 60,000 65,000 60,000
27 BKM-3.27 Cash Sales 15,500 13,500 15,500 13,500
27 BKM-3.27 Cash Sales 40,000 36,000 40,000 36,000
27 BKM-3.27 Cash Sales 13,000 10,000 13,000 10,000
27 BKM-3.27 Cash Sales 80,000 75,000 80,000 75,000
27 BKM-3.27 Cash Sales 45,000 40,000 45,000 40,000
28 BKM-3.28 Cash Sales 25,000 20,000 25,000 20,000
28 BKM-3.28 Cash Sales 65,000 60,000 65,000 60,000
28 BKM-3.28 Cash Sales 12,000 9,000 12,000 9,000
28 BKM-3.28 Cash Sales 45,000 38,000 45,000 38,000
29 BKM-3.29 Cash Sales 39,000 30,000 39,000 30,000
29 BKM-3.29 Cash Sales 13,000 10,000 13,000 10,000
29 BKM-3.29 Cash Sales 20,000 16,000 20,000 16,000
29 BKM-3.29 Cash Sales 23,000 18,000 23,000 18,000
30 BKM-3.30 Cash Sales 65,000 60,000 65,000 60,000
30 BKM-3.30 Cash Sales 60,000 55,000 60,000 55,000
30 BKM-3.30 Cash Sales 22,000 20,000 22,000 20,000
30 BKM-3.30 Cash Sales 148,000 120,000 148,000 120,000
30 BKM-3.30 Cash Sales 20,000 15,000 20,000 15,000
31 BKM-3.31 Cash Sales 5,000 3,500 5,000 3,500
31 BKM-3.31 Cash Sales 65,000 60,000 65,000 60,000
31 BKM-3.31 Cash Sales 200,000 190,000 200,000 190,000
31 BKM-3.31 Cash Sales 70,000 66,000 70,000 66,000
31 BKM-3.31 Cash Sales 296,000 240,000 296,000 240,000
31 BKM-3.31 Cash Sales 25,000 20,000 25,000 20,000
Amount 9,135,500 7,579,500 8,842,500 293,000 7,579,500
16,715,000 16,715,000

Recapitulation
Debet Credit
Account Account
Amount Amount
Number Number
1-1100 9,135,500 1-1120 293,000
5-0000 7,579,500 1-1140 7,579,500
4-0000 8,842,500
Amount 16,715,000 Amount 16,715,000
 HARI LISTRIK
Cash Payment Journal Menu
March 2024
(In Rupiah)
Debet Credit
Invoice Others Others
Date Description Account
Number Account Cash Account
Payable Reff Amount Reff Amount
Number Number
2024 1-1100
March 12 BKK-3.1 Q.Q cell 6-1100 ü 52,000 52,000
19 BKK-3.2 Water Bill 6-1200 ü 57,500 57,500
31 BKK-3.3 Toko Listrik Berkat 1-1140 ü 2,340,000 2,340,000
Amount 2,449,500 2,449,500
2,449,500 2,449,500

Recapitulation
Debet Credit
Account Account
Amount Amount
Number Number
1-1140 2,340,000 1-1100 2,449,500
6-1100 52,000
6-1200 57,500
Amount 2,449,500 Amount 2,449,500
 Hari Listrik Menu
Inventory Card
FIFO Method (In Rupiah)
March 2024

ITEM : Orochi 30 w Code : MI001

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 40,000 160,000

ITEM : Orochi 23 w Code : MI002

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 14 27,000 378,000
4 Cash Sales BKM-3.4 2 27,000 54,000 12 27,000 324,000
6 Cash Sales BKM-3.6 2 27,000 54,000 10 27,000 270,000
24 Cash Sales BKM-3.21 1 27,000 27,000 9 27,000 243,000
26 Cash Sales BKM-3.23 1 27,000 27,000 8 27,000 216,000

ITEM : Orochi 16 w Code : MI003

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 20,000 120,000
31 Cash Sales BKM-3.28 1 20,000 20,000 5 20,000 100,000
ITEM : Orochi 12 w Code : MI004
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 17,000 102,000
15 Cash Sales BKM-3.15 1 17,000 17,000 5 17,000 85,000
17 Cash Sales BKM-3.17 1 17,000 17,000 4 17,000 68,000
21 Cash Sales BKM-3.18 1 17,000 17,000 3 17,000 51,000

ITEM : Orochi 9 w Code : MI005

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 10,000 40,000

ITEM : Orochi 5 w Code : MI006

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 7,000 35,000
16 Cash Sales 1 7,000 7,000 4 7,000 28,000
17 Cash Sales 1 7,000 7,000 3 7,000 21,000

ITEM : Chiyoda R & B A-Blub 3 w Code : MI007

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 12,000 96,000
 8 Cash Sales BKM-3.8 2 12,000 24,000 6 12,000 72,000
8 Cash Sales BKM-3.8 1 12,000 12,000 5 12,000 60,000

ITEM : Chiyoda R & B A-Blub 5 w Code : MI008

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 15,000 90,000
6 Cash Sales BKM-3.6 2 15,000 30,000 4 15,000 60,000
10 Cash Sales BKM-3.10 1 15,000 15,000 3 15,000 45,000
11 Cash Sales BKM-3.11 1 15,000 15,000 2 15,000 30,000
12 Cash Sales BKM-3.12 1 15,000 15,000 1 15,000 15,000

ITEM : Chiyoda R & B A-Blub 7 w Code : MI009

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 16,000 128,000
17 Cash Sales BKM-3.17 1 16,000 16,000 7 16,000 112,000
21 Cash Sales BKM-3.18 1 16,000 16,000 6 16,000 96,000
24 Cash Sales BKM-3.21 1 16,000 16,000 5 16,000 80,000
29 Cash Sales BKM-3.26 1 16,000 16,000 4 16,000 64,000

ITEM : Chiyoda R & B A-Blub 9 w Code : MI010

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 10 18,000 180,000
 10 Cash Sales BKM-3.10 1 18,000 18,000 9 18,000 162,000
13 Cash Sales BKM-3.13 1 18,000 18,000 8 18,000 144,000
29 Cash Sales BKM-3.26 1 18,000 18,000 7 18,000 126,000

ITEM : Chiyoda R & B A-Blub 12 w Code : MI011

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 21,000 126,000
10 Cash Sales BKM-3.10 1 21,000 21,000 5 21,000 105,000
10 Cash Sales BKM-3.10 1 21,000 21,000 4 21,000 84,000
10 Cash Sales BKM-3.10 1 21,000 21,000 3 21,000 63,000
10 Cash Sales BKM-3.10 1 21,000 21,000 2 21,000 42,000
24 Cash Sales BKM-3.21 1 21,000 21,000 1 21,000 21,000

ITEM : Chiyoda R & B A-Blub 15 w Code : MI012

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 32,000 224,000
8 Cash Sales BKM-3.8 1 32,000 32,000 6 32,000 192,000
9 Cash Sales BKM-3.9 1 32,000 32,000 5 32,000 160,000

ITEM : Chiyoda R & B A-Blub 18 w Code : MI013

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 45,000 360,000
ITEM : Chiyoda R & B A-Blub 28 w Code : MI014
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 66,000 330,000
23 Cash Sales BKM-3.20 1 66,000 66,000 4 66,000 264,000
31 Cash Sales BKM-3.28 1 66,000 66,000 3 66,000 198,000

ITEM : Visalux 7 w Code : MI015

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 14,000 56,000
6 Cash Sales BKM-3.6 2 14,000 28,000 2 14,001 28,002

ITEM : Visalux 11 w Code : MI016

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 20,000 80,000
2 Cash Sales 1 20,000 20,000 3 20,000 60,000
2 Cash Sales 1 20,000 20,000 2 20,000 40,000
31 Toko Listrik Berkat 10 22,000 220,000 12 20,000 240,000

ITEM : Visalux 18 w Code : MI017

 Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 30,000 240,000
1 Cash Sales BKM-3.1 1 30,000 30,000 7 30,000 210,000
29 Cash Sales BKM-3.26 1 30,000 30,000 6 30,000 180,000

ITEM : Visalux 22 w Code : MI018

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 40,000 280,000
5 Cash Sales BKM-3.5 1 40,000 40,000 6 40,000 240,000
22 Cash Sales BKM-3.19 1 40,000 40,000 5 40,000 200,000
27 Cash Sales BKM-3.24 1 40,000 40,000 4 40,000 160,000

ITEM : Proforce 5 w Code : MI019

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 10,000 70,000

ITEM : Proforce 7 w Code : MI020

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 14,000 126,000
10 Cash Sales BKM-3.10 2 14,000 28,000 7 14,000 98,000
27 Agie BKM-3.24 2 14,000 28,000 5 14,000 70,000
ITEM : Proforce 9 w Code : MI021
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 12 15,000 180,000
8 Cash Sales BKM-3.8 1 15,000 15,000 11 15,000 165,000
17 Cash Sales BKM-3.17 1 15,000 15,000 10 15,001 150,010

ITEM : Proforce 12 w Code : MI022

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 16 17,000 272,000
6 Cash Sales BKM-3.6 1 17,000 17,000 15 17,000 255,000

ITEM : Proforce 15 w Code : MI023

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 13 20,000 260,000
6 Cash Sales BKM-3.6 3 20,000 60,000 10 20,000 200,000
10 Cash Sales BKM-3.10 1 20,000 20,000 9 20,000 180,000

ITEM : Proforce 18 w Code : MI024

Invoice IN OUT Balance
Date Description
Number
 Invoice
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 25,000 225,000

ITEM : In-Lite 12 w Code : MI025

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 25,000 100,000
9 Cash Sales BKM-3.9 1 25,000 25,000 3 25,000 75,000
24 Cash Sales BKM-3.21 1 25,000 25,000 2 25,000 50,000

ITEM : In-lite 18 w Code : MI026

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 35,000 245,000
10 Cash Sales BKM-3.10 1 35,000 35,000 6 35,000 210,000

ITEM : In-lite 30 w Code : MI027

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 46,000 322,000
1 Cash Sales BKM-3.1 1 46,000 46,000 6 46,000 276,000
4 Cash Sales BKM-3.4 1 46,000 46,000 5 46,001 230,005
ITEM : RubyTech 3,5 w Code : MI028
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 12,000 108,000
8 Cash Sales BKM-3.8 1 12,000 12,000 8 12,000 96,000

ITEM : RubyTech 8 w Code : MI029

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 20,000 80,000
24 Cash Sales BKM-3.21 1 20,000 20,000 3 20,000 60,000

ITEM : RubyTech 16 w Code : MI30

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 30,000 210,000
23 Cash Sales BKM-3.20 1 30,000 30,000 6 30,000 180,000

ITEM : RubyTech 25 w Code : MI031

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 50,000 400,000
12 Cash Sales BKM-3.12 1 50,000 50,000 7 50,000 350,000
ITEM : RubyTech Phoenix 9 w Code : MI032
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 24,000 216,000
6 Cash Sales BKM-3.6 1 24,000 24,000 8 24,000 192,000
15 Cash Sales BKM-3.15 1 24,000 24,000 7 24,000 168,000

ITEM : RubyTech Phoenix 12w Code : MI033

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 30,500 183,000
17 Cash Sales BKM-3.17 1 30,500 30,500 5 30,500 152,500
25 Cash Sales BKM-3.22 1 30,500 30,500 4 30,500 122,000

ITEM : RubyTech Phoenix 15 w Code : MI034

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 36,000 180,000
27 Cash Sales BKM-3.24 1 36,000 36,000 4 36,000 144,000

ITEM : RubyTech Phoenix 35 w Code : MI035

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 65,000 260,000
 3 Cash Sales BKM-3.3 1 65,000 65,000 3 65,000 195,000

ITEM : RubyTech Phoenix 50 w Code : MI036

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 136,000 408,000
24 Cash Sales BKM-3.21 1 136,000 136,000 2 136,000 272,000

ITEM : Moonlight 7 w Code : MI037

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 14,000 98,000
10 Cash Sales BKM-3.10 2 14,000 28,000 5 14,000 70,000
25 Cash Sales BKM-3.22 1 14,000 14,000 4 14,000 56,000

ITEM : Moonlight 12 w Code : MI038

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 15,000 135,000
30 Cash Sales BKM-3.27 1 15,000 15,000 8 15,000 120,000

ITEM : Hannoch Easy II IBR 7w Code : MI039

Invoice IN OUT Balance
Date Description
Number
 Invoice
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 30,000 120,000
8 Cash Sales BKM-3.8 1 30,000 30,000 3 30,000 90,000

ITEM : Surya Magic 10 w Code : MI040

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 70,000 210,000
8 Cash Sales BKM-3.8 1 70,000 70,000 2 70,000 140,000
11 P. Cilok FJ-3.1 1 70,000 70,000 1 70,001 70,001

ITEM : Philips 3 w Code ; MI041

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 12 20,000 240,000
17 Cash Sales BKM-3.17 1 20,000 20,000 11 20,000 220,000

ITEM : Phlips 4 w Code : MI042

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 16 25,000 400,000
3 Cash Sales BKM-3.3 1 25,000 25,000 15 25,000 375,000
5 Cash Sales BKM-3.5 1 25,000 25,000 14 25,000 350,000
8 Cash Sales BKM-3.8 1 25,000 25,000 13 25,000 325,000
25 Cash Sales BKM-3.22 1 25,000 25,000 12 25,000 300,000
ITEM : Phlips 6 w Code : MI043
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 15 30,000 450,000
23 Cash Sales BKM-3.20 1 30,000 30,000 14 30,000 420,000

ITEM : Phlips 8 w Code : MI044

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 16 35,000 560,000
8 Cash Sales BKM-3.8 1 35,000 35,000 15 35,000 525,000

ITEM : Phlips 10 w Code : MI045

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 16 38,000 608,000
2 Cash Sales BKM-3.2 1 38,000 38,000 15 38,000 570,000
28 Cash Sales BKM-3.25 1 38,000 38,000 14 38,000 532,000

ITEM : Phlips 12 w Code : MI046

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 8 45,000 360,000
2 Cash Sales BKM-3.2 1 45,000 45,000 7 45,000 315,000
13 Cash Sales BKM-3.13 1 45,000 45,000 6 45,000 270,000

ITEM : Phlips 14,5 w Code : MI047

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 60,000 360,000
6 Cash Sales BKM-3.6 1 60,000 60,000 5 60,000 300,000
21 Cash Sales BKM-3.18 1 60,000 60,000 4 60,000 240,000
26 Cash Sales BKM-3.23 1 60,000 60,000 3 60,000 180,000
28 Cash Sales BKM-3.25 1 60,000 60,000 2 60,000 120,000
31 Cash Sales BKM-3.28 1 60,000 60,000 1 60,000 60,000

ITEM : Phlips 19 w Code : MI048

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 4 75,000 300,000
16 Cash Sales BKM-3.16 1 75,000 75,000 3 75,000 225,000
25 P. Yanto BKM-3.22 2 75,000 150,000 1 75,000 75,000
27 Cash Sales BKM-3.24 1 75,000 75,000 - - -

ITEM : Philips Trueforce 35w Code : MI049

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 60,000 180,000
30 Cash Sales BKM-3.27 1 60,000 60,000 2 60,000 120,000

ITEM : Wingas selang ukuran 1,8 Code : MI050

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 85,000 425,000
10 Cash Sales BKM-3.10 1 85,000 85,000 4 85,000 340,000
11 Cash Sales BKM-3.11 1 85,000 85,000 3 85,000 255,000

ITEM : Remote Joker STB -11 Code : MI051

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 7 20,000 140,000
8 Cash Sales BKM-3.8 1 20,000 20,000 6 20,000 120,000
11 Cash Sales BKM-3.11 1 20,000 20,000 5 20,000 100,000

ITEM : Remote Retive RTV -2 Code : MI052

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 30,000 60,000
1 Cash Sales BKM-3.1 1 30,000 30,000 1 30,000 30,000
ITEM : Cable Duck Code : MI053
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 18 4,000 72,000
5 Cash Sales BKM-3.5 1 4,000 4,000 17 4,000 68,000
14 Cash Sales BKM-3.14 1 4,000 4,000 16 4,000 64,000
21 Cash Sales BKM-3.18 1 4,000 4,000 15 4,000 60,000

ITEM : Steker Alder Code : MI054

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 12 9,000 108,000
3 Cash Sales BKM-3.3 1 9,000 9,000 11 9,000 99,000
10 Cash Sales BKM-3.10 1 9,000 9,000 10 9,000 90,000
28 Cash Sales BKM-3.25 1 9,000 9,000 9 9,000 81,000

ITEM : Setrika Maspion Ha-140 Code : MI055

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 123,000 246,000
2 Cash Sales BKM-3.2 1 123,000 123,000 1 123,000 123,000

ITEM : National Isolasi Listrik Code : MI056

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 12 5,500 66,000
3 Cash Sales BKM-3.3 1 5,500 5,500 11 5,500 60,500
8 Cash Sales BKM-3.8 1 5,500 5,500 10 5,500 55,000
11 Cash Sales BKM-3.11 2 5,500 11,000 8 5,500 44,000
24 Cash Sales BKM-3.21 1 5,500 5,500 7 5,500 38,500

ITEM : Lampu Kulkas Lovov 15 w Code : MI057

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 44 3,000 132,000
4 Cash Sales BKM-3.4 1 3,000 3,000 43 3,000 129,000

ITEM : Navara TV Antena Code : MI058

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 90,000 270,000
5 Cash Sales BKM-3.5 1 90,000 90,000 2 90,000 180,000
10 Cash Sales BKM-3.10 1 90,000 90,000 1 90,000 90,000
15 P. Yanto FJ-3.3 1 90,000 90,000 - - -

ITEM : Baterai ABC 1,5v kecil Code : MI059

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 31 2,000 62,000
2 Cash Sales BKM-3.2 2 2,000 4,000 29 2,000 58,000
 7 Cash Sales BKM-3.7 2 2,000 4,000 27 2,000 54,000
13 Cash Sales BKM-3.13 4 2,000 8,000 23 2,000 46,000
13 P. Yanto FJ-3.2 11 2,000 22,000 12 2,000 24,000
14 Cash Sales BKM-3.14 2 2,000 4,000 10 2,000 20,000
17 Cash Sales BKM-3.17 4 2,000 8,000 6 2,000 12,000

ITEM : Baterai ABC 1,5v besar Code : MI060

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 28 6,500 182,000
12 Cash Sales BKM-3.12 3 6,500 19,500 25 6,500 162,500

ITEM : Baterai Alkalin isi 2 kecil Code : MI061

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 9 10,000 90,000
10 Cash Sales BKM-3.10 1 10,000 10,000 8 10,000 80,000
27 Cash Sales BKM-3.24 1 10,000 10,000 7 10,000 70,000
28 Cash Sales BKM-3.25 1 10,000 10,000 6 10,000 60,000

ITEM : Fitting Gantung Code : MI062

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 10 3,500 35,000
17 Cash Sales BKM-3.17 4 3,500 14,000 6 3,500 21,000
 22 Cash Sales BKM-3.19 3 3,500 10,500 3 3,500 10,500
31 Cash Sales BKM-3.28 1 3,500 3,500 2 3,500 7,000

ITEM : Fitting Colok Code : MI063

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 38 2,500 95,000
11 Cash Sales BKM-3.11 2 2,500 5,000 36 2,500 90,000
15 Cash Sales BKM-3.15 4 2,500 10,000 32 2,500 80,000
17 Cash Sales BKM-3.17 2 2,500 5,000 30 2,500 75,000

ITEM : Cable Clip Imundex 7mm Code : MI064

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 15,000 90,000
11 Cash Sales BKM-3.11 1 15,000 15,000 5 15,000 75,000

ITEM : Cable Clip Imundex 9mm Code : MI065

Invoice IN OUT Balance
Date Description
Number Quantity Price Amount Quantity Price Amount Quantity Price Amount
March 1 Opening Balance 7 20,000 140,000
28 Cash Sales BKM-3.25 1 20,000 20,000 6 20,000 120,000
ITEM : Cable Clip Imundex 17mm Code : MI066
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 35,000 70,000
14 Cash Sales BKM-3.14 1 35,000 35,000 1 35,000 35,000

ITEM : IB Engkel & Stop Code : MI067

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 6 20,000 120,000
17 Cash Sales BKM-3.17 1 20,000 20,000 5 20,000 100,000
30 Cash Sales BKM-3.27 1 20,000 20,000 4 20,000 80,000

ITEM : Cosmos Kipas Angin dinding Code : MI068

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 1 325,000 325,000
9 Cash Sales BKM-3.9 1 325,000 325,000 - - -

ITEM : Kipas Angin Potens Code : MI069

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 190,000 380,000
31 Cash Sales BKM-3.28 1 190,000 190,000 1 190,000 190,000
ITEM : Cosmos Electric Stand Fan Code : MI070
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 1 290,000 290,000
13 Cash Sales BKM-3.13 1 290,000 290,000 - - -

ITEM : Chiyoda PS-55 Code : MI071

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 52 3,000 156,000
5 Cash Sales BKM-3.5 1 3,000 3,000 51 3,000 153,000

ITEM : Rice Cooker Cosmos CRJ - 101N Code : MI072

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 1 225,000 225,000
6 Cash Sales BKM-3.6 1 225,000 225,000 - - -

ITEM : IB Serie Code : MI073

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 13,500 67,500
27 Cash Sales BKM-3.24 1 13,500 13,500 4 13,500 54,000
ITEM : Minato STB-M1 Code : MI074
Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 1 115,000 115,000
17 Cash Sales BKM-3.17 1 115,000 115,000 - - -

ITEM : Bel Code : MI075

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 45,000 135,000
2 Cash Sales BKM-3.2 1 45,000 45,000 2 45,000 90,000

ITEM : Procyon Blender Code : MI076

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 3 157,000 471,000
5 Cash Sales BKM-3.5 1 157,000 157,000 2 157,000 314,000
2

ITEM : Blender National Vitara Code : MI077

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 140,000 280,000
 7 Cash Sales BKM-3.7 1 140,000 140,000 1 140,000 140,000

ITEM : Double Tape Merah 24mm Code : MI078

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 5 55,000 275,000
2 Cash Sales BKM-3.2 1 55,000 55,000 4 55,000 220,000
21 Cash Sales BKM-3.18 2 55,000 110,000 2 55,000 110,000
30 Cash Sales BKM-3.27 1 55,000 55,000 1 55,000 55,000

ITEM : T Multi Yunior Code : MI079

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 36 5,000 180,000
3 Cash Sales BKM-3.3 1 5,000 5,000 35 5,000 175,000
12 Cash Sales BKM-3.12 1 5,000 5,000 34 5,000 170,000
22 Cash Sales BKM-3.19 1 5,000 5,000 33 5,000 165,000

ITEM : Kabel NYA 50m Code : MI080

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 13 120,000 1,560,000
5 Cash Sales BKM-3.5 2 120,000 240,000 11 120,000 1,320,000
13 Cash Sales BKM-3.13 5 120,000 600,000 6 120,000 720,000
21 Cash Sales BKM-3.18 3 120,000 360,000 3 120,000 360,000
 30 Cash Sales BKM-3.27 1 120,000 120,000 2 120,000 240,000
31 Cash Sales BKM-3.28 2 120,000 240,000 1 120,000 120,000

ITEM : STB Code : MI081

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance 2 300,000 600,000
5 Cash Sales BKM-3.5 2 300,000 600,000 - - -

ITEM : Philips Essentials 5 w Code : MI082

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 22,000 220,000 10 22,000 220,000

ITEM : Visalux 9 w Code : MI083

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 15,000 150,000 10 15,000 150,000

ITEM : Visalux 14 w Code : MI084

Invoice IN OUT Balance
Date Description
Number
 Invoice
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 24,000 240,000 10 24,000 240,000

ITEM : Visalux 16 w Code : MI085

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 26,000 260,000 10 26,000 260,000

ITEM : Orichi 40 w Code : MI086

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 60,000 600,000 10 60,000 600,000

ITEM : Orichi 45 w Code : MI087

Invoice IN OUT Balance
Date Description
Number Qty Price Amount Qty Price Amount Qty Price Amount
March 1 Opening Balance - - -
31 Toko Listrik Berkat 0 10 67,000 670,000 10 67,000 670,000
 HARI LISTRIK
General Ledger
March 2024
(In Rupiah)

Account Name : Cash Account Number : 1-1100

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 1,000,000
31 Cash Receipt Journal CRJ.01 9,135,500 10,135,500
31 Cash Payment Journal CPJ.01 2,449,500 7,686,000

Account Name : Account Receivable Account Number : 1-1120

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 85,000
31 Sales Journal SJ.01 400,000 485,000
31 Cash Receipt Journal CRJ.01 293,000 192,000

Account Name : Store Supplies Account Number : 1-1130

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 24,000
31 Adjusting Journal AJ.01 12,000 12,000

Account Name : Merchandise Inventory Account Number : 1-1140

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 18,353,500
31 Sales Journal SJ.01 360,000 17,993,500
31 Cash Receipt Journal CRJ.01 7,579,500 10,414,000
31 Cash Payment Journal CPJ.01 2,340,000 12,754,000

Account Name : Prepaid Rent Store Account Number : 1-1150

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 11,000,000
31 Adjusting Journal AJ.01 1,000,000 10,000,000

Account Name : Store Equipment Account Number : 1-2100

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance 3,000,000

Account Name : Accumulated Depreciation of Equipment Account Number : 1-2101

 Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance
31 Adjusting Journal AJ.01 25,000

Account Name : Mr. Hari Equity Account Number : 3-0000

Balance
Date Description Ref Debet Credit
Debet
2024
March 1 Opening Balance
31 Closing Entry CE.01 156,500

Account Name : Income Summary Account Number : 3-2000

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Closing Entry CE.01 9,242,500 9,242,500 -

Account Name : Sales Account Number : 4-0000

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Sales Journal SJ.01 400,000
31 Cash Receipt Journal CRJ.01 8,842,500
31 Closing Entry CE.01 9,242,500

Account Name : Cost of Good Sold Account Number : 5-0000

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Sales Journal SJ.01 360,000 360,000
31 Cash Receipt Journal CRJ.01 7,579,500 7,939,500
31 Closing Entry CE.01 7,939,500 -

Account Name : Electricity Expense Account Number : 6-1100

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Cash Payment Journal CPJ.01 52,000 52,000
31 Closing Entry CE.01 52,000 -

Account Name : Water Expense Account Number : 6-1200

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Cash Payment Journal CPJ.01 57,500 57,500
31 Closing Entry CE.01 57,500 -

Account Name : Rent Store Expense Account Number : 6-1300

Balance
Date Description Ref Debet Credit
Debet
 2024
March 31 Adjusting Journal AJ.01 1,000,000 1,000,000
31 Closing Entry CE.01 1,000,000 -

Account Name : Store Supplies Expense Account Number : 6-1400

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Adjusting Journal AJ.01 12,000 12,000
31 Closing Entry CE.01 12,000 -

Account Name : Depreciation Expense of Equipment Account Number : 6-1500

Balance
Date Description Ref Debet Credit
Debet
2024
March 31 Adjusting Journal AJ.01 25,000 25,000
31 Closing Entry CE.01 25,000 -
 Menu

count Number : 1-1100

Balance
Credit

count Number : 1-1120

Balance
Credit

count Number : 1-1130

Balance
Credit

count Number : 1-1140

Balance
Credit

count Number : 1-1150

Balance
Credit

count Number : 1-2100

Balance
Credit

count Number : 1-2101

 Balance
Credit

950,000
975,000

count Number : 3-0000

Balance
Credit

32,512,500
32,669,000

count Number : 3-2000

Balance
Credit

count Number : 4-0000

Balance
Credit

400,000
9,242,500
-

count Number : 5-0000

Balance
Credit

count Number : 6-1100

Balance
Credit

count Number : 6-1200

Balance
Credit

count Number : 6-1300

Balance
Credit
count Number : 6-1400
Balance
Credit

count Number : 6-1500

Balance
Credit
 HARI LISTRIK
Subsidiary Ledger - Account Receivable
March 2024
(In Rupiah)

Customer : P. Cilok Code : C-01

Balance
Date Description Ref Debet Credit
Debet Credit
2024
March 11 Sales Journal SJ.01 75,000 75,000
12 Cash Receipt Journal CRJ.01 75,000 -

Customer : P. Yanto Code : C-02

Balance
Date Description Ref Debet Credit
Debet Credit
2024
March 13 Sales Journal SJ.01 33,000 33,000
15 Sales Journal SJ.01 100,000 133,000
25 Cash Receipt Journal CRJ.01 133,000 -
25 Sales Journal SJ.01 160,000 160,000

Customer : Agie Code : C-03

Balance
Date Description Ref Debet Credit
Debet Credit
2024
March 27 Sales Journal SJ.01 32,000 32,000

Customer : B. Lies Code : C-04

Balance
Date Description Ref Debet Credit
Debet Credit
2024
March 1 Opening Balance 65,000
1 Cash Receipt Journal CRJ.01 65,000 -

Customer : Aqil Code : C-05

Balance
Date Description Ref Debet Credit
Debet Credit
2024
March 1 Opening Balance 20,000
15 Cash Receipt Journal CRJ.01 20,000 -

List of Account Recivable Balance

Code Custumer Balance
C-01 P. Cilok -
C-02 P. Yanto 160,000
C-03 Agie 32,000
C-04 B. Lies -
C-05 Aqil -
Total 192,000
Menu
 HARI LISTRIK
Trial Balance
March 31, 2024
(In Rupiah)
Account
Account Name Debet Credit
Number
1-1100 Cash 7,686,000 -
1-1120 Account Receivable 192,000 -
1-1130 Store Supplies 24,000 -
1-1140 Marchandise Inventory 12,754,000 -
1-1150 Prepaid Rent Store 11,000,000 -
1-2100 Store Equipment 3,000,000 -
1-2101 Accumulated Depreciation Of Equipment - 950,000
2-1100 Account Payable - -
3-0000 Mr. Hari Equity - 32,512,500
3-1000 Prive Mr. Hari - -
4-0000 Sales - 9,242,500
5-0000 Cost of Good Sold 7,939,500 -
6-1100 Electricity Expense 52,000 -
6-1200 Water Expense 57,500 -
6-1300 Rent Expense - -
6-1400 Store Supplies Expense - -
6-1500 Deprecition Expense Of Equipment - -
Amount 42,705,000 42,705,000
Menu
 Hari Listrik
Adjusting Journal
March 2024

Invoice
Date Accont Name Debet
Number
2024
March 31 BM-3.1 Rent Store Expense 1,000,000
Prepaid Rent Store
31 BM-3.2 Store Supplies Expense 12,000
Store Supplies
31 BM-3.3 Deprecition Expense Of Equipment 25,000
Accumulated Depreciation Of Equipment
Amount 1,037,000

Recapitulation
Debet Credit
Account No Amount Account No
6-1300 1,000,000 1-1130
6-1400 12,000 1-1150
6-1500 25,000 1-2101
Amount 1,037,000 Amount
 Menu

(In Rupiah)
Credit

1,000,000

12,000

25,000
1,037,000

Credit
Amount
12,000
1,000,000
25,000
1,037,000
 Hari Listrik
WORKSHEET
March 31, 2024

Trial Balance Adjusting Journal Entries

No. Acc Description
Debet Credit Debet
1-1100 Cash 7,686,000 - -
1-1120 Account Receiveable 192,000 - -
1-1130 Store Supplies 24,000 - -
1-1140 Marchandise Inventory 12,754,000 - -
1-1150 Prepaid Rent Store 11,000,000 - -
1-2100 Store Equipment 3,000,000 - -
1-2101 Accumulated Depreciation Of Equipment - 950,000 -
2-1100 Account Payable - - -
3-0000 Mr. Hari Equity - 32,512,500 -
3-1000 Prive Mr. Hari - - -
4-0000 Sales - 9,242,500 -
5-0000 Cost of Good Sold 7,939,500 - -
6-1100 Water Expense 52,000 - -
6-1200 Electricity Expense 57,500 - -
6-1300 Rent Expense - - 1,000,000
6-1400 Store Supplies Expense - - 12,000
6-1500 Deprecition Expense Of Equipment - - 25,000
42,705,000 42,705,000 1,037,000
Net Profit
 Hari Listrik
WORKSHEET
March 31, 2024
(In Rupiah)
justing Journal Entries Adjusted Trial Balance Income Statement Balance Sheet
Credit Debet Credit Debet Credit Debet Credit
- 7,686,000 - - - 7,686,000 -
- 192,000 - - - 192,000 -
12,000 12,000 - - - 12,000 -
- 12,754,000 - - - 12,754,000 -
1,000,000 10,000,000 - - - 10,000,000 -
- 3,000,000 - - - 3,000,000 -
25,000 - 975,000 - - - 975,000
- - - - - - -
- - 32,512,500 - - - 32,512,500
- - - - - - -
- - 9,242,500 - 9,242,500 - -
- 7,939,500 - 7,939,500 - - -
- 52,000 - 52,000 - - -
- 57,500 - 57,500 - - -
- 1,000,000 - 1,000,000 - - -
- 12,000 - 12,000 - - -
- 25,000 - 25,000 - - -
1,037,000 42,730,000 42,730,000 9,086,000 9,242,500 33,644,000 33,487,500
156,500 - - 156,500
9,086,000 9,242,500 33,644,000 33,487,500
Menu
 Hari Listrik
Income Statement
1/03/2024 through 31/03/2024
Sales Rp 9,242,500
Net Sales Rp 9,242,500

Cost of Good Sold Rp 7,939,500

Gross Profit Rp 1,303,000

Operating Expense
Sale Operating Expense
Water Expense Rp 52,000
Electricity Expense Rp 57,500
Rent Expense Rp 1,000,000
Store Supplies Expense Rp 12,000
Deprecition Expense Of Equipment Rp 25,000
Amount Sale Operating Expense Rp 1,146,500
Amount Operating Expense Rp 1,146,500
Net Profit Operating Rp 156,500
Menu
 Hari Listrik
Equity Statement
1/03/2024 through 31/03/2024
Beginning of Capital, 1/03/2024 Rp 32,512,500
Net Profit Rp 156,500
Ending of Capital, 31/03/2024 Rp 32,669,000
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Balance Sheet
at 31/03/2024
Assets
Curret Assets
Cash Rp 7,686,000
Account Receiveable Rp 192,000
Store Supplies Rp 12,000
Marchandise Inventory Rp 12,754,000
Prepaid Rent Store Rp 10,000,000
Amount Curret Assets Rp 30,644,000

Fixed Assets
Store Equipment Rp 3,000,000
Accumulated Depreciation Of Equipment -Rp 975,000
Amount Fixed Assets Rp 2,025,000

Amount Assets Rp 32,669,000

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Balance Sheet
at 31/03/2024
Liability & Equity
Current Liability
Account Payable Rp -

Amount Libability Rp -

Equity
Mr. Hari Equity Rp 32,669,000

Amount Equity Rp 32,669,000

Amount Liability & Equity Rp 32,669,000

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Cash Flow
31/03/2024
DISCRIPTION Amount
Cash Flow From Operation Activity
Pertambahan
Cash Sales Rp 8,842,500
Account Receiveable Rp 293,000
Rp 9,135,500
Pengeluaran
Water's bill Rp 57,500
Electricity's bill Rp 52,000
Marchandise Inventory Purchase Rp 2,340,000
Rp 2,449,500
NET CASH FLOW FROM OPERATION ACTIVITY Rp 6,686,000
NET INCREASE FOR THE PERIODE Rp 6,686,000
CASH AT THE BEGINNING OF PERIODE Rp 1,000,000
CASH AT THE END OF PERIODE Rp 7,686,000
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Closing Entry
March 31, 2024

Date Accont Name Ref Debet

March 31 Sale 4-0000 9,242,500
Income Summary 3-2000
(Menutup Pendapatan)
31 Income Summary 3-2000 9,086,000
Cost of Good Sold 5-0000
Water Expense 6-1100
Electricity Expense 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Deprecition Expense Of Equipment 6-1500
(Menutup beban-beban)
31 Income Summary 3-2000 156,500
Mr. Hari Equity 3-2000
(Menutup Laba Rugi)
Amount 18,485,000

Recapitulation
Debet Credit
Account No Amount Account No
3-2000 9,242,500 3-2000
4-0000 9,242,500 3-0000
5-0000
6-1100
6-1200
6-1300
6-1400
6-1500
Amount 18,485,000 Amount
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(In Rupiah)
Credit

9,242,500

7,939,500
52,000
57,500
1,000,000
12,000
25,000

156,500

18,485,000

n
Credit
Amount
9,242,500
156,500
7,939,500
52,000
57,500
1,000,000
12,000
25,000
18,485,000
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Trial Balance After Closing
March 31, 2024
(In Rupiah)
Date Accont Name Debet Credit
March 31 Cash 7,686,000
31 Account Receivable 192,000
31 Store Supplies 12,000
31 Marchandise Inventory 12,754,000
31 Prepaid Rent Store 10,000,000
31 Store Equipment 3,000,000
31 Accumulated Depreciation Of Equipmen 975,000
31 Account Payable -
31 Mr. Hari Equity 32,669,000
Amount 33,644,000 33,644,000
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