Professional Documents
Culture Documents
SALES JOURNAL
Dec-17
(In Rp.)
DEBIT
DATE Doc. Description Post. Accounts
No. Ref. Receivable
Dec
Total Rp -
Prepare by :
Posted by :
PT ARUMBA
SALES JOURNAL
Dec-17
(In Rp.)
DEBIT CREDIT
Cost of Merchandise OTHERS Merchandise
Sales VAT - Out
Sold Acc. No. Amount Inventory
Rp - Rp - Rp - Rp -
TOTAL Rp -
Page : SJ 1
EDIT
OTHERS
Acc. No. Amount
RECAPITULATION
CREDIT
Acc. No. Amount
TOTAL Rp -
PT ARUMBA
PURCHASES JOURNAL
Dec-17
(In Rp.)
DEBIT
DATE Doc. Description Post. Merchandise
VAT - In
No. Ref. Inventory
Total Rp - Rp -
Date Signature
Prepare by :
Posted by :
A
URNAL
Page : PJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
Acc. No. Amount Payable Acc. No. Amount
Rp -
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PT JAYA FRESH
RECEIPTS JOURNAL
Dec-15
(In Rp.)
DEBIT
DATE Doc. Description Post. OTHERS
Cash In Bank
No. Ref. Acc. No.
Dec
Total Rp -
Date Signature
Prepare by :
Posted by :
RESH
OURNAL
15
p.)
Page : RJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
Amount Receivable Acc. No. Amount
Rp - Rp -
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PT JAYA FRESH
CASH PAYMENTS JOURNAL
Dec-15
(In Rp.)
DEBIT
DATE Doc. Description Post. Accounts OTHERS
No. Ref. Payable Acc. No.
Dec
Total Rp -
Date Signature
Prepare by :
Posted by :
FRESH
TS JOURNAL
15
p.)
Page : CPJ 1
DEBIT CREDIT
OTHERS OTHERS
Cash In Bank
Amount Acc. No. Amount
Rp - Rp -
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
TOTAL Rp - TOTAL Rp -
PT ARUMBA
PETTY CASH JOURNAL
Dec-17
(In Rp.)
DEBIT
DATE Doc. Description Post.
Account Name
No. Ref.
Dec
Total
TOTAL
Page : PCJ 1
DEBIT CREDIT
OTHERS
Petty Cash
Acc. No. Amount
Total Rp - Rp -
RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount
Rp - TOTAL Rp -
PT ARUMBA
GENERAL JOURNAL
Dec-17
(In Rp.)
Post.
DATE DOC. NO DESCRIPTION DEBIT
Ref.
Dec
TOTAL Rp -
TOTAL Rp 31,267,500
Page : GJ 1
CREDIT
Rp -
RECAPITULATION
CREDIT
Acc. No. Amount
1-130 Rp 10,587,500
1-150 Rp 11,100,000
1-191 Rp 1,880,000
5-110 Rp 7,700,000
TOTAL Rp 31,267,500
PT ARUMBA
INVENTORY CARD
Dec-15
(In Rp.)
No : S-15
Product : Samsung - 15
Location : Store Basement
0 Rp - 0
TOTAL
Prepare by :
Posted by :
T ARUMBA
NTORY CARD
Dec-15
(In Rp.)
Sold Balance
Description
Total Units Unit Cost Total
Rp -
Date Signature
PT ARUMBA
INVENTORY CARD
Dec-15
(In Rp.)
No : P-19
Product : Panasonic - 19
Location : Store Basement
Prepare by :
Posted by :
T ARUMBA
NTORY CARD
Dec-15
(In Rp.)
Sold Balance
Description
Total Units Unit Cost Total
Date Signature
PT ARUMBA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Dec-17
(In Rp.)
Supplier : PT. SENANTANU
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Supplier : PT RADIT
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Supplier : PT ANDIKA
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
GER
Code SP-01
BALANCE
DEBIT CREDIT
Code SP-02
BALANCE
DEBIT CREDIT
Code SP-03
BALANCE
DEBIT CREDIT
PT ARUMBA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Dec-17
(In Rp.)
Customer : CV SUBUR
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Customer : CV INDAH
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Customer : CV SILIWANGI
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
GER
Code CS-01
BALANCE
DEBIT CREDIT
Code CS-02
BALANCE
DEBIT CREDIT
Code SC-03
BALANCE
DEBIT CREDIT
PT ARUMBA
INVENTORY SUBSIDIARY LEDGER
Dec-15
(In Rp.)
No : S-15
Product : Samsung - 15
Location : Store Basement
UNIT UNITS COST TOTAL
No : P - 19
Product : Panasonik
Location : Store Basement
UNIT UNITS COST TOTAL
PT ARUMBA
LEDGER
Dec-15
(In Rp.)
Name : Cash in Bank - BJB
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Buildings
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Equipment
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Name : Sales
POST.
DATE DESCRIPTION DEBIT CREDIT
REF
Dec
Code : 1-120
BALANCE
DEBIT CREDIT
Code : 1-130
BALANCE
DEBIT CREDIT
Code : 1-140
BALANCE
DEBIT CREDIT
Code : 1-150
BALANCE
DEBIT CREDIT
Code : 1-160
BALANCE
DEBIT CREDIT
Code : 1-170
BALANCE
DEBIT CREDIT
Code : 1-180
BALANCE
DEBIT CREDIT
Code : 1-190
BALANCE
DEBIT CREDIT
Code : 1-191
BALANCE
DEBIT CREDIT
Code : 1-192
BALANCE
DEBIT CREDIT
Code : 1-310
BALANCE
DEBIT CREDIT
Code : 1-320
BALANCE
DEBIT CREDIT
Code : 1-121
BALANCE
DEBIT CREDIT
Code : 1-330
BALANCE
DEBIT CREDIT
Code : 1-331
BALANCE
DEBIT CREDIT
Code : 1-340
BALANCE
DEBIT CREDIT
Code : 1-341
BALANCE
DEBIT CREDIT
Code : 2-110
BALANCE
DEBIT CREDIT
Code : 2-120
BALANCE
DEBIT CREDIT
Code : 2-130
BALANCE
DEBIT CREDIT
Code : 2-131
BALANCE
DEBIT CREDIT
Code : 2-132
BALANCE
DEBIT CREDIT
Code : 2-133
BALANCE
DEBIT CREDIT
Code : 2-134
BALANCE
DEBIT CREDIT
Code : 2-210
BALANCE
DEBIT CREDIT
Code : 3-110
BALANCE
DEBIT CREDIT
Code : 3-130
BALANCE
DEBIT CREDIT
Code : 4-110
BALANCE
DEBIT CREDIT
Code : 4-120
BALANCE
DEBIT CREDIT
Code : 4-130
BALANCE
DEBIT CREDIT
Code : 5-110
BALANCE
DEBIT CREDIT
Code : 6-110
BALANCE
DEBIT CREDIT
Code : 6-120
BALANCE
DEBIT CREDIT
Code : 6-130
BALANCE
DEBIT CREDIT
-
Code : 6-140
BALANCE
DEBIT CREDIT
Code : 6-150
BALANCE
DEBIT CREDIT
Code : 6-160
BALANCE
DEBIT CREDIT
Code : 6-170
BALANCE
DEBIT CREDIT
Code : 6-180
BALANCE
DEBIT CREDIT
Code : 6-190
BALANCE
DEBIT CREDIT
Code : 6-200
BALANCE
DEBIT CREDIT
Code : 8-110
BALANCE
DEBIT CREDIT
Code : 8-120
BALANCE
DEBIT CREDIT
Code : 8-130
BALANCE
DEBIT CREDIT
Code : 9-110
BALANCE
DEBIT CREDIT
Code : 9-120
BALANCE
DEBIT CREDIT
Code :9-130
BALANCE
DEBIT CREDIT
Code : 9-140
BALANCE
DEBIT CREDIT
Code : 9-150
BALANCE
DEBIT CREDIT
Rp -
PT ARUMBA
ACCOUNTS RECEIVABLE SCHEDULE
Dec-15
(In Rp.)
Date Signature
Prepared by
PT JAYA FRESH
ACCOUNTS PAYABLE SCHEDULE
Dec-15
(In Rp.)
Date Signature
Prepared by
PT JAYA FRESH
MERCHANDISE INVENTORY SCHEDULE
Dec-15
(In Rp.)
Date Signature
Prepared by
PT ARUMBA
TRIAL BALANCE
Dec-15
(In Rp.)
POST.
DATE DESCRIPTION DEBIT
REF
Dec 31
31
31
31
31
31
31
31
31
31
Rp -
CREDIT
Rp -
TRIAL BALANCE
ACCT. NO ACCOUNT TITLE
Debit Credit
1-110 Cash in Bank - BJB
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance for Doubtful Debts
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-190 VAT (Value Added Tax) Reeivable
1-191 VAT ( Value Added Tax ) In
1-192 Prepaid Income Tax Article 25
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation - Buildings
1-330 Equipment
1-331 Acc. Depreciation - Equipment
1-340 Automobile
1-341 Acc. Depreciation - Automobile
2-110 Accounts Payable
1-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT ( Value Added Tax ) Out
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25 / 29 Payable
2-210 Permata Bank Loan
3-110 Stock Capital
3-130 Retained Earnings
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-130 Doubtful Debts Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
6-160 Insurance Expense
6-170 Rent Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Others Operating Expense
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
9-110 Interest Expenses
9-120 Bank Service Charge
9-140 Income Tax Article 4 (2) Expense
9-150 Late Fees Expenses
Rp - Rp -
PT ARUMBA
WORK SHEET
Dec-15
(In Rp.)
POST.
DATE DESCRIPTION DEBIT
REF
Dec 31 Sales 4-110
Income Summary 3-140
(Menutup akun Sales)
31 Income Summary 3-140
Cost of Goods Sold
Utilities Expense 6-110
Office Supplies Expense 6-120
Doubtful Debts Expense 6-131
Spoilage Expense 6-140
Depreciation Expense 6-151
Insurance Expense 6-160
Rent Expense 6-170
Wages and Salaries 6-180
Advertising Expense 6-190
Others Operating Expense 6-200
(Menutup akun Operating Expense)
31 Interest Income 8-110
Freights Collected 8-140
Late Fees Collected 8-150
Income Summary 3-140
(Menutup akun Revenues and Gains)
31 Income Summary 3-140
Interest Expenses 9-110
Bank Service Charge 9-120
Income Tax Article 4 (2) Expense 9-140
Late Fees Expenses 9-150
( Menutup akun Others Expenses and Losses )
31 Income Summary 3-140
Stock Capital 3-110
(Menutup akun Net Income)
Rp -
CREDIT
Rp -
PT ANGKLUNG
TRIAL BALANCE AFTER CLOSING ENTRIES
Dec-99
(In Rp.)