CASH PA

PER

CHECK
DATE DOC NO DESCRIPTION REF
NO

DES 1 BKK 12-1 Pembayaran Gaji Bln Nopember CP12-001

6 BKK12-2 PT SAMUDRA CP12-002
9 BKK12-3 PT SUMBER MAKMUR CP12003
15 BKK12-4 SETORAN PAJAK CP12004
18 BKK12-5 PD SUBUR CP12005
23 BKK12-6 CV ABADI JAYA CP12006
30 BKK12-7 Pembayaran cicilan CP12007

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 PD SUBUR
CASH PAYMENT JOURNAL
PER DESEMBER 2009

DEBIT CREDIT
ACCOUNT OTHERS
CASH IN BANK
PAYABLE ACCOUNTS ACC NO AMOUNT
Expense Payable 2-1300 Rp 3,000,000 Rp 3,000,000
Rp 28,600,000 Rp 28,600,000
Rp 23,100,000 Rp 23,100,000
PPN Payable 2-1500 Rp 1,500,000 Rp 1,500,000
Rp 258,500,000 Rp 258,500,000
Rp 17,600,000 Rp 17,600,000
Bank Permata Loan 2-2100 Rp 15,000,000
Interest Expense 9-1100 Rp 3,000,000 Rp 18,000,000

Rp 327,800,000 Rp 22,500,000 Rp 350,300,000

RECAPITULA
DEBIT
ACCOUNT NO
2-1200
2-1300
2-1500
2-2100
9-1100
 CREDIT
OTHER
ACCOUNT ACC NO AMOUNT

RECAPITULATION
DEBIT CREDIT
TOTAL ACC NO TOTAL
Rp 327,800,000 1-1100 Rp 350,300,000
Rp 3,000,000
Rp 1,500,000
Rp 15,000,000
Rp 3,000,000

Rp 350,300,000 Rp 350,300,000
 PD SUBUR
CASH RECEIPT J
PER DESEMBER

DE
DATE DOC NO DESCRIPTION REF CASH
IN BANK
DES 3 BKM12-2 Guskom Komputer Rp 34,100,000
12 BKM12-2 Electron Komputer Rp 188,100,000
13 KN01 Penjualan Tunai Rp 226,600,000

14 BKM12-3 Electron Komputer Rp 28,600,000

Penerimaan piutang yang telah dihapuskan

20 BKM12-4 Rp 6,000,000
25 BKM12-5 Sejahtera komputer Rp 23,100,000

Rp 506,500,000

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
 PD SUBUR
CASH RECEIPT JOURNAL
PER DESEMBER 2009

DEBET CREDIT
OTHERS ACCOUNT OTHERS
SALES DIC
ACCOUNT ACC NO AMOUNT RECEIVABLE ACCOUNT ACC NO
Rp 34,100,000
Rp 188,100,000
Sales 4-1100
PPN Outcome 2-1600
Rp 28,600,000
Allowance for 1-1400
doubtful debt

Rp 23,100,000

Rp 273,900,000

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
1-1100 Rp 506,500,000 1-1300
4-1100
2-1600
1-1400

Rp 506,500,000
DIT
OTHERS
AMOUNT

Rp 206,000,000
Rp 20,600,000

Rp 6,000,000

Rp 232,600,000

LATION
CREDIT
AMOUNT
Rp 273,900,000
Rp 206,000,000
Rp 20,600,000
Rp 6,000,000

Rp 506,500,000
 PD SUBUR
SALES JOURNA
PER DESEMBER 20

DEBIT
DATE DOC NO DESCRIPTION REF ACCOUNT
RECEIVABLE
DES 6 F12-1 ELEKTRON COMPUTER Rp 245,300,000
18 F12-2 GUSKOM COMPUTER Rp 188,100,000
27 F12-3 SEJAHTERA COMPUTER Rp 470,250,000

Rp 903,650,000

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
 PD SUBUR
SALES JOURNAL
PER DESEMBER 2009

DEBIT CREDIT
OTHERS OTHERS
SALES VAT OUT
ACCOUNT ACC NO AMOUNT ACCOUNT
Rp 223,000,000 Rp 22,300,000
Rp 171,000,000 Rp 17,100,000
Rp 427,500,000 Rp 42,750,000

Rp 821,500,000 Rp 82,150,000

RECAPITULATION
DEBET
ACC NO AMOUNT
1-1300 Rp 903,650,000

Rp 903,650,000
DIT
OTHERS
ACC NO AMOUNT

ECAPITULATION
CREDIT
ACC NO AMOUNT
4-1100 Rp 821,500,000
2-1600 Rp 82,150,000

Rp 903,650,000
 PD SUBUR
PURCHASE JOURN
PER DECEMBER 2009

DEBIT
DOC
DATE DESCRIPTION REF MARCHANDISE
NO VAT IN
INVENTORY
DES 10 F05 PT SAMUDRA Rp 276,000,000 Rp 27,600,000
22 A17 PD SUMBER MAKMUR Rp 370,800,000 Rp 37,080,000
29 G11 CV ABADI JAYA Rp 288,000,000 Rp 28,800,000

Rp 934,800,000 Rp 93,480,000

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
 PD SUBUR
URCHASE JOURNAL
PER DECEMBER 2009

DEBIT CREDIT
OTHERS ACCOUNT
ACCOUNT ACC NO AMOUNT PAYABLE ACCOUNT ACC NO
Rp 303,600,000
Rp 407,880,000
Rp 316,800,000

Rp 1,028,280,000

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
2-1700 Rp 93,480,000 2-1200
5-1100 Rp 934,800,000

Rp 1,028,280,000
T

AMOUNT

ATION
CREDIT
AMOUNT
Rp 1,028,280,000

Rp 1,028,280,000
 PD SUBUR
GENERAL JOURNAL
31 DESEMBER 2009

DATE DOC NO DESCRIPTION REF DEBIT

DES 7 NK 12-01 Sales Return 4-1300 Rp 52,000,000
VAT Out 2-1600 Rp 5,200,000
Account Receivable 1-1300

11 NK 12-01 Account Payable 2-1200 Rp 45,100,000

Purchase return 5-1200
VAT In 2-1700

Rp 102,300,000

ADV DATE SIGNATURE REKAPITULASI

MADE NO. AKUN DEBET
BY 4-1300 Rp 52,000,000
BOOK 2-1600 Rp 5,200,000
ED BY 2-1200 Rp 45,100,000
1-1300
5-1200
2-1700

Rp 102,300,000
 CREDIT

Rp 57,200,000

Rp 41,000,000
Rp 4,100,000

Rp 102,300,000

APITULASI
KREDIT

Rp 57,200,000
Rp 41,000,000
Rp 4,100,000

Rp 102,300,000
 PD SUBUR
PATTY CASH JOURNAL
PER DESEMBER 2009

DEBIT
DATE DOC NO DESCRIPTION
ACCOUNT

DES 2 V12-001 PEMBUATAN BROSUR ADVERTISING EXP

4 V12-002 LISTRIK TELP BLN NOP 09 EXPENSE PAYABLE
9 V12-003 PEMBELIAN PERLENGKAPAN STORE Supplies
17 V12-004 PRIVE HENDRAWAN DRAWING
26 V12-005 PERBAIKAN RUANG TOKO OTHER OPERATING EX

TOTAL

ADV DATE SIGNATURE

MADE RECAPTULA
BY DEBET
BOOK 6-1000
ED BY 2-1300
1-1600
3-1200
6-1900
NAL
09

DEBIT CREDIT

AMOUNT PATTY CASH

ACC NO
6-1000 Rp 750,000 Rp 750,000
2-1300 Rp 900,000 Rp 900,000
1-1600 Rp 1,000,000 Rp 1,000,000
3-1200 Rp 1,000,000 Rp 1,000,000
6-1900 Rp 800,000 Rp 800,000

Rp 4,450,000 Rp 4,450,000
1-1200

RECAPTULATION
DEBET CREDIT
Rp 750,000 1-1200 Rp 4,450,000
Rp 900,000
Rp 1,000,000
Rp 1,000,000
Rp 800,000

Rp 4,450,000 Rp 4,450,000
 PD SUBUR
CASH PAYMENT JOUR
PER DESEMBER 2009

DEBIT
CHECK ACCOUNT
DATE DOC NO DESCRIPTION REF
NO
PAYABLE

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
 PD SUBUR
CASH PAYMENT JOURNAL
PER DESEMBER 2009

DEBIT CREDIT
OTHERS OTHER
ACC CASH IN BANK ACC
ACCOUNTS AMOUNT ACCOUNT
NO NO

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO TOTAL ACC NO
OTHER
AMOUNT

TION
CREDIT
TOTAL
 PD SUBUR
CASH RECEIPT JOU
PER DESEMBER 200

DEBET
DATE DOC NO DESCRIPTION REF CASH
IN BANK

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 PD SUBUR
CASH RECEIPT JOURNAL
PER DESEMBER 2009

DEBET CREDIT
OTHERS ACCOUNT OTHERS
SALES DIC
ACCOUNT ACC NO AMOUNT RECEIVABLE ACCOUNT ACC NO

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
 OTHERS
AMOUNT

ATION
CREDIT
AMOUNT
 PD SUBUR
SALES JOURNAL
PER DESEMBER 2009

DEBIT
DATE DOC NO DESCRIPTION REF ACCOUNT OTHERS
RECEIVABLE ACCOUNT ACC NO

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
 PD SUBUR
ALES JOURNAL
R DESEMBER 2009

T CREDIT
OTHERS OTHERS
SALES VAT OUT
AMOUNT ACCOUNT ACC NO AMOUNT

RECAPITULATION
DEBET CREDIT
ACC NO AMOUNT ACC NO AMOUNT
 PD SUBUR
PURCHASE JOURNAL
PER DECEMBER 2009

DEBIT
DOC
DATE DESCRIPTION REF MARCHANDISE OTHERS
NO VAT IN
INVENTORY ACCOUNT

ADV DATE SIGNATURE

MADE BY

BOOKED
BY
D SUBUR
ASE JOURNAL
ECEMBER 2009

BIT CREDIT
OTHERS ACCOUNT
ACC NO AMOUNT PAYABLE ACCOUNT ACC NO AMOUNT

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
 PD SUBUR
GENERAL JOURNAL
31 DESEMBER 2009

DATE DOC NO DESCRIPTION REF DEBIT

ADV DATE SIGNATURE REKAPITULASI

MADE ACC NO DEBET
BY
BOOKE
D BY
 CREDIT

KAPITULASI
KREDIT
 PD SUBUR
PATTY CASH JOURNAL
PER DESEMBER 2009

DEBIT
DATE DOC NO DESCRIPTION
ACCOUNT

ADV DATE SIGNATURE

MADE RECAPTULATION
BY DEBET
BOOKE
D BY
R
URNAL
2009

DEBIT CREDIT

ACC NO AMOUNT PATTY CASH

1-1200

RECAPTULATION
DEBET CREDIT