PT.

ADILA
CASH RECEIPT JOURNAL
Desember 2014
(in rupiah)

DEBIT CREDIT
OTHERS
NO. Vat
DATE DESCRIPTION POS REF SUNDRY ACCOUNT
EVIDENCE CASH IN BANK Out ACCOUN
ACCOUNT RECEIVABLE ACCOUNT TOTAL
T NO

2014 5 BKM12-1 Toko Aqila 16.335.000 16.500.000

Des Sales Discount 165.000
9 NK12-1 Cash sales 15.315.000 Sales 4-1100 13.800.000
PPN Outcome 2-1310 1.380.000
Freight
Collested 4-2100 135.000

1
1
BKM12-2 Penjualan kendaraan 63.000.000 Vehicle at Cost 1-3301 80.000.000
Vehicle Accum Depr. 5.000.000
Gain/loss sales vehicle 12.000.000
1
2
BKM12-3 Toko Baru 16.500.000 16.500.000

TOTAL 111.150.000 17.165.000 33.000.000 95.315.000

RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1110 111.150.000 1-1210 33.000.000
1-3302 5.000.000 1-3301 80.000.000
4-2300 165.000 2-1310 1.380.000
4-1100
9-4000 12.000.000 13.800.000
4-2100 135.000

128.315.000 128.315.000
 PT. ADILA
CASH DISBURSEMENT JOURNAL
DESEMBER 2014
(in rupiah)

OTHERS
Income
NO. CHECK POS ACCOUNT PURCHASE
DATE DESCRIPTION Tax CASH IN BANK
EVIDENCE NO. REFF PAYABLE ACCOUNT ACC. NO TOTAL DISCOUNT
Payable

2014 8 BKK12-1 PT Mekar Nusa Dua 44.000.000 880.000 43.120.000

Dec 10 BKK12-2 PT Cipta Pesona 11.000.000 11.000.000
Late fee
20 BKK12-3 PT Adi Nugroho 22.000.000 6-2900 220.000 22.220.000
expense
30 BKK12-4 City Bank Credit Card 2-1110 4.200.000 4.200.000
Bank
31 BKK12-5 Bank Mandiri Mandiri 2-2100 15.000.000 16.500.000
Loan
Interest
9-1000 1.500.000
Expense
Pembayaran Gaji Des Wages &
31 BKK12-6 6-3100 3.750.000 187.500 3.562.500
2014 Salaries
Pengisian dana kas
31 BKK12-6 Petty Cash 1-1120 3.350.000 3.350.000
kecil Des 2014

TOTAL 77.000.000 28.020.000 880.000 187.500 103.952.500

RECAPITULATION
DEBIT CREDIT

Account
No. Total Account No Total
1-1120 3.350.000 1-1110 103.952.500
2-1110 4.200.000 2-1212 187.500
2-1210 77.000.000 5-3000 880.000
2-2100 15.000.000
6-2900 220.000
6-3100 3.750.000
9-1000 1.500.000
105.020.000 105.020.000
 PT. ADILA
PURCHASE JOURNAL
Desember 2014
(in rupiah)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS
NO. REF FREIGHT PAID PPN Income INVENTORY
PAYABLE
2014 5 NP2-12 PT ADI NUGROHO 1.500.000 15.000.000 16.500.000
Des 13 LI4-12 PT CIPTA PESONA INTI JAYA 2.300.000 23.000.000 25.300.000

3.800.000 38.000.000 41.800.000

RECAPITULATION
DEBIT CREDIT
Account
Account No Total No Total
1-1310 38.000.000 2-1210 41.800.000
2-1320 3.800.000

41.800.000 41.800.000
 PT. ADILA
SALES JOURNAL
DESEMBER 2014
(in rupiah)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS FREIGHT
NO. REF SALES VAT OUT
RECEIVABLE COLLECTED
2014 2 FPJ12-1 Toko Alam 32.485.000 29.500.000 35.000 2.950.000
Dec 9 FPJ12-2 Toko Baru 15.110.000 13.600.000 150.000 1.360.000
14 FPJ12-3 Toko Karang 18.845.000 17.000.000 145.000 1.700.000
20 FPJ12-4 Toko Aqila 23.135.000 21.000.000 35.000 2.100.000

TOTAL 89.575.000 81.100.000 365.000 8.110.000

RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1210 89.575.000 2-1310 8.110.000
4-1100 81.100.000
4-2100
365.000

89.575.000 89.575.000
 PT. ADILA
GENERAL JOURNAL
DESEMBER 2014
(in rupiah)

Page 1
EVIDENCE
DATE DESCRIPTION POS REF DEBIT CREDIT
NO
2014 2 FPJ12-1 Cost of goods Sold 19.000.000
Dec Merchandise Inventory 19.000.000

5 RNP3-12 Accounts Payable 2.420.000

PPN Income 220.000
Merchandise Inventory 2.200.000

8 FPJ12-2 Cost of goods Sold 8.800.000

Merchandise Inventory 8.880.000

9 NK12-1 Cost of goods Sold 9.000.000

Merchandise Inventory 9.000.000

14 FPJ12-3 Cost of goods Sold 11.000.000

Merchandise Inventory 11.000.000

20 FPJ12-4 Cost of goods Sold 13.500.000

Merchandise Inventory 13.500.000

TOTAL 63.720.000 63.720.000

RECAPITULATION
DEBIT CREDIT

Account Account
No Total No Total
2-1210 2.420.000 1-1310 63.500.000
5-1100 61.300.000 2-1320 220.000

63.720.000 63.720.000
 PT. ADILA
PETTY CASH
DECEMBER 2014

EVIDENCE DEBIT KREDIT

DATE DESCRIPTION
NO ACCOUNTS ACC. NO TOTAL PETTY CASH
2014 2 VKK12-1 Pembuatan brosur Advertising Expense 6-1100 800.000 800.000
Des 4 VKK12-2 Pembelian Perlengkapan Toko Supplies 1-1320 500.000 500.000
5 VKK12-3 Tagihan rek Telepon Nov 2014 Accruad Expense 2-1211 350.000 350.000
7 VKK12-4 Tagihan Listrik Nov 2014 Accruad Expense 2-1211 575.000 575.000
8 VKK12-5 Tagihan PAM Nov 2014 Accruad Expense 2-1211 375.000 375.000
Maintenance and
VKK12-6 Pemeliharaan dan reparasi alat 6-2500 750.000 750.000
16 repair expense

TOTAL 3.350.000 3.350.000

 PT. ADILA
INVENTORY CARD
DESEMBER 2014

NAME : AU-N06 - Accu-Chek

METHOD : FIFO

IN OUT BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PER PRICE PRICE
NO UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT PER UNIT PER UNIT

Des 1 Saldo Persediaan 80 500.000 40.000.000

2014 2 FPJ12-1 Toko Alam 20 500.000 10.000.000 60 500.000 30.000.000
5 NP2-12 PT ADI NUGROHO 18 500.000 9.000.000 78 500.000 39.000.000
5 RNP3-12 PT ADI NUGROHO (2) 500.000 1.000.000 76 500.000 38.000.000
8 FPJ12-2 Toko Baru 8 500.000 4.000.000 68 500.000 34.000.000
9 NK12-1 Cash 6 500.000 3.000.000 62 500.000 31.000.000
13 LI4-12 PT CIPTA PESONA INTI JAYA 22 500.000 11.000.000 84 500.000 42.000.000
14 FPJ12-3 Toko Karang 10 500.000 5.000.000 74 500.000 37.000.000
20 FPJ12-4 Toko Aqila 15 500.000 7.500.000 59 500.000 29.500.000

31 SALDO 38 19.000.000 59 29.500.000 59 500.000 29.500.000

 PT. ADILA
INVENTORY CARD
DESEMBER 2014
NAME : AU-N08 Oxone
METHOD : FIFO

IN OUT BALANCE
EVIDENCE PRICE PRICE PRICE
DATE DESCRIPTION
NO UNIT PER TOTAL UNIT PER TOTAL UNIT PER TOTAL
UNIT UNIT UNIT
Des 1 Saldo Persediaan 70 600.000 42.000.000
2014 2 FPJ12-1 Toko Alam 15 600.000 9.000.000 55 600.000 33.000.000
5 NP2-12 PT ADI NUGROHO 10 600.000 6.000.000 65 600.000 39.000.000
5 RNP3-12 PT ADI NUGROHO (2) 600.000 1.200.000 63 600.000 37.800.000
8 FPJ12-2 Toko Baru 8 600.000 4.800.000 55 600.000 33.000.000
9 NK12-1 Cash 10 600.000 6.000.000 45 600.000 27.000.000
13 LI4-12 PT CIPTA PESONA INTI JAYA 20 600.000 12.000.000 65 600.000 39.000.000
14 FPJ12-3 Toko Karang 10 600.000 6.000.000 55 600.000 33.000.000
20 FPJ12-4 Toko Aqila 10 600.000 6.000.000 45 600.000 27.000.000

31 SALDO 28 16.800.000 53 31.800.000 45 600.000 27.000.000