6018 p1 spk kunci mengelola buku jurnal

7/29/2019 6018 P1 SPK Kunci Mengelola Buku Jurnal

1/15

( In Rupiah ) METODE

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRIC

2012 1 - SALDO - - - - - - 25 8,000

DEC 7 F-AJ/41 TOKO INDAH - - - 7 8,000,000 56,000,000 18 8,000

8 NK-F-AJ/41 RETUR TOKO INDAH 1 8,000,000 8,000,000 - - - 19 8,000

11 F/PM-135 PT PENA MAS 10 8,050,000 80,500,000 - - - 19 8,000

- - - - - - 10 8,050

12 NK-135 RETUR PT PENA MAS - - - 1 8,050,000 8,050,000 19 8,000

- - - - - - 9 8,050

15 AJ-KN-01 PENJUALAN TUNAI - - - 8 8,000,000 64,000,000 11 8,000

- - - - - - 9 8,050

19 F-AJ/42 TOKO DIANA - - - 4 8,000,000 32,000,000 7 8,000

9 8,050

22 E-75 PT ESA 15 8,100,000 121,500,000 - - - 7 8,000

9 8,050

- - - - - - 15 8,100

28 F-AJ/43 TOKO PESONA - - - 7 8,000,000 56,000,000 6 8,050

- - - 3 8,050,000 24,150,000 15 8,100

29 TR-2205 CV TIRTA 11 8,600,000 94,600,000 - - - 6 8,050

15 8,100

11 8,600

OUT BA

PT ADI JAYA

INVENTORY CARD

NAME : LCD LCD KODE : 601 LCD

DECEMBER, 2012

DATEINVOICE

NODESCRIPTION

IN


2/15

32 -Total


3/15

In Rupiah ) METODE

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRIC

2012 1 - SALDO - - - - - - 40 10,000

DEC 7 F-AJ/41 TOKO INDAH - - - 9 10,000,000 90,000,000 31 10,000

8 NK-F-AJ/41 RETUR TOKO INDAH 1 10,000,000 10,000,000 - - - 32 10,000

11 F/PM-135 PT PENA MAS 11 10,100,000 111,100,000 - - - 32 10,000

- - - - - - 11 10,100

12 NK-135 RETUR PT PENA MAS - - - 1 10,100,000 10,100,000 32 10,000

- - - - - - 10 10,100

15 AJ-KN-01 PENJUALAN TUNAI - - - 7 10,000,000 70,000,000 25 10,000

- - - - - - 10 10,100

19 F-AJ/42 TOKO DIANA - - - 6 10,000,000 60,000,000 19 10,000

- - - - - - 10 10,100

22 E-75 PT ESA 13 10,200,000 132,600,000 - - - 19 10,000

- - - - - - 10 10,100

- - - - - - 13 10,200

28 F-AJ/43 TOKO PESONA - - - 15 10,000,000 150,000,000 4 10,000

- - - - - - 10 10,100

- - - - - - 13 10,200

29 TR-2205 CV TIRTA 12 10,800,000 129,600,000 - - - 4 10,000

10 10,100

13 10,200

PT ADI JAYA

INVENTORY CARD

NAME : TV LED KODE : 501 LED

DECEMBER, 2012

OUT B

DATEINVOICE

NO DESCRIPTION

IN


4/15

12 10,80

39 -Total


5/15

C001 TOKO DIANA 123,200,000

C002 TOKO INDAH -

C003 TOKO PESONA 308,000,000

C004 TOKO MULIA 151,800,000

583,000,000

S001 PT ESA 279,510,000

S002 CV TIRTA 246,620,000

S003 PT PENA MAS -

526,130,000

501 LED TV LED 403,200,000

601 LCD TV LCD 264,400,000

667,600,000Total

PT ADI JAYA

LIST OF INVENTORY BALANCE

DECEMBER 31, 2012

(In rupiah)

KODE PRODUCT BALANCE

Total

Total

PT ADI JAYA

LIST OF ACCOUNT PAYABLE BALANCE

DECEMBER 31, 2012

(In rupiah)

NO SUPPLIER BALANCE

NO CUSTOMER BALANCE

PT ADI JAYA

LIST OF ACCOUNT RECEIVABLE BALANCE

DECEMBER 31, 2012

(In rupiah)


6/15

Nama : TOKO DIANA Kode : C001

Debit Credit

2012 1 Saldo Awal (F-AJ/21) TB - - 170,500,000 -

Dec 4 Pelunasan F-AJ/21 CRJ - 170,500,000 - -

19 Penjualan F-AJ/42 SJ 123,200,000 - 123,200,000 -

Nama : TOKO INDAH Kode : C002

Debit Credit

2012 1 Saldo Awal (F-AJ/33) TB - - 327,800,000 -

Dec 7 Penjualan F-AJ/41 SJ 195,800,000 - 523,600,000 -

8 Retur NK-F-AJ/41 GJ - 24,200,000 499,400,000 -

14 Pelunasan F-AJ/41 CRJ - 171,600,000 327,800,000 -

16 Pelunasan F-AJ/33 CRJ - 327,800,000 - -

Nama : TOKO PESONA Kode : C003

Debit Credit

2012 1 Saldo Awal (F-AJ/22) TB - - 189,200,000 -

Dec 24 Pelunasan F-AJ/22 CRJ - 189,200,000 - -

28 Penjualan F-AJ/43 SJ 308,000,000 - 308,000,000 -

Nama : TOKO MULIA Kode : C004

Debit Credit

2012 1 Saldo Awal (F-AJ/28) TB - - 151,800,000 -

Dec

Date Description Ref Debit CreditBalance

Debit

Debit

Credit Balance

Ref

Date Description Ref

Date

PT ADI JAYA

SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE

(In Rupiah)

CreditBalance

Date Description

DECEMBER, 2012

BalanceDescription Ref Debit Credit


7/15

Nama : PT ESA Kode : S001

Debit Credit

2012 1 Saldo Awal (F/E-375) TB - - - 262,900,000

Dec 9 Pelunasan F/E-375 CPJ 262,900,000 - - -

22 Pembelian F/E-75 PJ - 279,510,000 - 279,510,000

Nama : CV TIRTA Kode : S002

Debit Credit

2012 1 Saldo Awal (F/T-0609) TB - - - 225,500,000

Dec 23 Pelunasan F/T-0609 CPJ 225,500,000 - - -

29 Pembelian F/T-2205 PJ - 246,620,000 - 246,620,000

Nama : PT PENA MAS Kode : S003

Debit Credit

2012 1 Saldo Awal (F/PM-123) TB - - - 80,300,000

Dec 6 Pelunasan F/PM-123 CPJ 80,300,000 - - -

11 Pembelian F/PM-135 PJ - 210,760,000 - 210,760,000

12 Retur Pembelian NK-135 GJ 19,965,000 - - 190,795,00020 Pelunasan F/PM-135 CPJ 190,795,000 - - -

Debit

Date Description Ref Debit

Date

CreditBalance

Credit

(In Rupiah)

Date Description Ref Debit CreditBalance

Balance

SUBSIDIARY LEDGER-ACCOUNT PAYABLE

Description Ref

PT ADI JAYA

DECEMBER, 2012


8/15

ACCOUNT ACCOUNTS NO. TOTAL

2012 3 PC12-01 Pembuatan Brosur Perusahaan Advertising Expenses 6-1000 850,000

DEC 5 PC12-02 Pembayaran Listrik & Telp Nov 2012 Expense Payable 2-1200 3,600,000

10 PC12-03 Pembelian Perlengkapan Store Supplies 1-1600 800,000

26 PC12-04 Perbaikan Atap Toko yang rusak Other Operating Expenses 6-1800 450,000

5,700,000

PT ADI JAYA

PETTY CASH

DECEMBER, 2012( In Rupiah )

TOTAL .

DEBITDATE INVOICE NO DESCRIPTION


9/15

Pos

Ref

2011 7 F-AJ/41 Cost of Goods Sold 5-1100 146,000,000 -

Dec Merchandise Inventory 1-1500 - 146,000,000

(Penjualan Toko Indah)

8 NK-AJ/41 Sales Return 4-1200 22,000,000 -

PPN Outcome 2-1500 2,200,000 -

Account Receivable 1-1300 - 24,200,000

Merchandise Inventory 1-1500 18,000,000 -

Cost Of Goods Sold 5-1100 - 18,000,000

(Retur Penjualan Toko Indah)

12 NK-135 Account Payable 2-1100 19,965,000 -

Merchandise Inventory 1-1500 - 18,150,000

PPN Income 1-1910 - 1,815,000

(Retur Pembelian PT Pena Mas)

15 AJ-KN-01 Cost Of Goods Sold 5-1100 134,000,000 -


(Penjualan Tunai)

19 F-AJ/42 Cost Of Goods Sold 5-1100 92,000,000 -Merchandise Inventory 1-1500 - 92,000,000

(Penjualan Toko Diana)

28 F-AJ/43 Cost Of Goods Sold 5-1100 230,150,000 -


(Penjualan Toko Pesona)

664,315,000 664,315,000

ACC. NO TOTAL ACC. NO TOTAL

1-1500 18,000,000 1-1300 24,200,000

2-1100 19,965,000 1-1500 620,300,000

2-1500 2,200,000 1-1910 1,815,000

4-1200 22,000,000 5-1100 18,000,000

5-1100 602,150,000

TOTAL 664,315,000 TOTAL 664,315,000

PT ADI JAYA

GENERAL JOURNAL

DECEMBER 2012

( In Rupiah )

RECAPITULATIONDEBIT KREDIT

INVOICE

NODESCRIPTION

TOTAL .

DebitDATE Credit


10/15

DEBIT

2012 4 BKM-XII-01 TOKO DIANA 170,500,000 170,500,000 - -

DES 14 BKM-XII-02 TOKO INDAH 171,600,000 171,600,000 - -

15 AJ-KN-01 PENJUALAN TUNAI 180,400,000 - Sales 4-1100

- - PPN Outcome 2-1500

16 BKM-XII-03 TOKO INDAH 327,800,000 327,800,000 - -

21 BKM-XII-04 TOKO SUKAMAKMUR 8,000,000 - Allowance For Doubtful Debt 1-1400

24 BKM-XII-05 TOKO PESONA 189,200,000 189,200,000 - -

1,047,500,000 859,100,000 - -

(1-1100) (1-1300) - -

ACC. NO TOTAL ACC. NO

1-1100 1,047,500,000 1-1300

1-1400

2-1500

4-1100

TOTAL 1,047,500,000 TOTAL

INVOICE NO DESCRIPTIONCASH IN BANK

ACCOUNT

RECEIVABLE

PT ADI JAYA

CASH RECEIPT JOURNAL

DECEMBER, 2012

TOTAL

ACCOUNT NUMBER.

DATEOTHERS

CREDIT

DEBIT K

ACCOUNTACCOUNTS

NO

RECAPITULATION


11/15

DEBIT

ACCOUNT

RECEIVABLE

2012 7 F-AJ/41 195,800,000 178,000,000 17,8

DEC 19 F-AJ/42 123,200,000 112,000,000 11,2

28 F-AJ/43 308,000,000 280,000,000 28,0

627,000,000 570,000,000 57,0

(1-1300) (4-1100) (2-1500)


1-1300 627,000,000 2-1500 57,0

4-1100 570,0

TOTAL 627,000,000 TOTAL 627,0

DEBIT KREDIT

CREDIT

SALES PPN OUTCO

TOTAL

ACCOUNT NUMBER.

RECAPITULATION

DATE

PT ADI JAYA

SALES JOURNAL

DECEMBER, 2012

( In Rupiah )

TOKO PESONA

TOKO DIANA

TOKO INDAH

INVOICE NO DESCRIPTION


12/15

CRE

2012 1 BKK-101 Gaji Karyawan November 2012 BP12-001 - Expense Payable 2-1200 5,000,000 5,

DEC 6 BKK-102 PT PENA MAS BP12-002 80,300,000 - - - 80,

9 BKK-103 PT ESA BP12-003 262,900,000 - - - 262,

15 BKK-104 PPN masa November 2012 BP12-004 - PPN Payable 2-1400 4,200,000 4,

17 BKK-105 Dividen Tn. Adri BP12-005 - Dividend Payable 2-1600 4,500,000 4,

18 BKK-106 PT PENA MAS BP12-006 190,795,000 - - - 190,

23 BKK-107 CV. TIRTA BP12-007 225,500,000 - - - 225,

30 BKK-108 Bank Danamon BP12-008 - Bank Mega Loan 2-2100 15,000,000 16,

- Interst Expense 9-1100 1,500,000

759,495,000 - - 30,200,000 789,

(2-1100) - - (V) (1-1

TOTAL TOTAL

759,495,000 789,

5,000,000

4,200,000

4,500,000

15,000,000

1,500,000

789,695,000 789,

ACCOUNT NUMBER.

TOTAL

ACC NO.

CHECK

NO.DATE

DEBIT

RECAPITULATION

OTHERS

KREDIT

ACCOUNT

ACC. NO

1-1100

TOTAL

ACC. NO

2-1100

2-1200

2-1400

2-1600

2-2100

9-1100

TOTAL

PT ADI JAYA

CASH PAYMENT JOURNAL

DECEMBER, 2012

( In R

DEBIT

INVOICE

NO.DESCRIPTION ACCOUNT

PAYABLECASH IN

TOTAL


13/15

CREDIT

2012 11 F/PM-135 191,600,000 19,160,000 210,760

DEC 22 E-75 254,100,000 25,410,000 279,510

29 TR-2205 224,200,000 22,420,000 246,620

669,900,000 66,990,000 736,890

(1-1500) (1-1910) (2-1100)


1-1500 669,900,000 2-1100 736,890

1-1910 66,990,000

TOTAL 736,890,000 TOTAL 736,890

ACCOUNT

PAYABLE

PT ADI JAYA

PURCHASE JOURNAL

DECEMBER, 2012

( In Rupiah )

DESCRIPTION

PT PENA MAS

DATE INVOICE NO

DEBIT

MERCHANDISE

INVENTORYPPN INCOME

KREDIT

TOTAL.

ACCOUNT NUMBER

RECAPITULATION

PT ESA

CV TIRTA

DEBIT


14/15


15/15

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash in Bank 68,550,0001-1200 Petty Cash 11,700,000

1-1300 Accounts Receivable 839,300,000

1-1400 Allowance for Doubtful Debt 14,000,000

1-1500 Merchandise Inventory 600,000,000

1-1600 Store Supplies 5,200,000

1-1700 Prepaid Insurance 12,500,000

1-1800 Prepaid Rent 20,500,000

1-1900 Prepaid Tax 17,000,000

1-1910 PPN Income

1-1920 Prepaid PPN

1-2100 Equipment at Cost 69,600,000

1-2110 Equipment Accum Dep 24,320,000

2-1100 Accounts Payable 568,700,000

2-1200 Expense Payable 8,600,000

2-1300 Income Tax Payable

2-1400 PPN Payable 4,200,000

2-1500 PPN Outcome

2-1600 Dividend Payable 4,500,000

Feb-00 Bank Danamon Loan 320,000,000

3-1100 Capital Stock 400,000,000

3-1200 Retained Earning 14,500,000

3-1300 Dividend 27,500,000

3-1400 Income Summary4-1100 Sales 852,900,000

4-1200 Sales Return

5-1100 Cost of goods Sold 395,820,000

5-1200 Freight Paid 12,600,000

6-1000 Advertising Expense 3,800,000

6-1100 Telephone & Electricity expense 7,800,000

6-1200 Store Supplies Expense 4,750,000

6-1300 Bad Debt Expense 12,000,000

6-1400 Depreciation Expense 16,500,000

6-1500 Insurance Expense 11,400,000

6-1600 Rent Expense 22,900,0006-1700 Wages & Salaries Expense 40,200,000

6-1800 Other Operating Expense 10,100,000

8-1100 Interest Revenue 7,900,000

9-1100 Interest Expense 2,200,000

9-1200 Bank Service Charge 7,700,000

9-1300 Income Tax Expense

2,219,620,000 2,219,620,000

PT ADI JAYA

TRIAL BALANCE, NOVEMBER 30, 2012

IN RUPIAH

TOTAL

6018 p1 spk kunci mengelola buku jurnal

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