CV Primajaya Abadi

Jl. Pembangunan Utara No. 12 Semarang

01/1/2021 11/1/2021 21/1/2021

02/1/2021 12/1/2021 22/1/2021
03/1/2021 13/1/2021 23/1/2021
04/1/2021 14/1/2021 24/1/2021
05/1/2021 15/1/2021 25/1/2021
06/1/2021 16/1/2021 26/1/2021
07/1/2021 17/1/2021 27/1/2021
08/1/2021 18/1/2021 28/1/2021
09/1/2021 19/1/2021 29/1/2021
10/1/2021 20/1/2021 30/1/2021
CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang

GENERAL JOURNAL
Date Code Account Name Ev
01/1/2021 1102 Account Receivable 1
01/1/2021 2105 VAT Output 1
01/1/2021 4101 Sales Revenue 1

01/1/2021 5601 Marketing Expense 2

01/1/2021 1101 Cash 2

01/1/2021 1101 Cash 3

01/1/2021 1102 Account Receivable 3

03/1/2021 5601 Marketing Expense 4

03/1/2021 1101 Cash 4

03/1/2021 1205 Fuel Inventory 5

03/1/2021 1206 Lubricant Inventory 5
03/1/2021 1101 Cash 5

03/1/2021 1211 WIP Mixing Department 6

03/1/2021 1201 Sand Inventory 6
03/1/2021 1202 Cement Inventory 6

04/1/2021 1101 Cash 7

04/1/2021 1102 Account Receivable 7

05/1/2021 2102 Account Payable 8

05/1/2021 1101 Cash 8

05/1/2021 1204 Thinner Inventory 9

05/1/2021 1302 VAT Input 9
05/1/2021 1101 Cash 9
06/1/2021 1303 Prepaid Income Tax 10
06/1/2021 1101 Cash 10

06/1/2021 2105 VAT Output 11

06/1/2021 1302 VAT Input 11
06/1/2021 1101 Cash 11

06/1/2021 1101 Cash 12

06/1/2021 1102 Account Receivable 12

07/1/2021 2102 Account Payable 13

07/1/2021 1101 Cash 13

07/1/2021 1203 Paint Inventory 14

07/1/2021 1302 VAT Input 14
07/1/2021 1101 Cash 14

07/1/2021 1211 WIP Mixing Dept 15

07/1/2021 1212 WIP Pressing Dept 15
07/1/2021 1213 WP Finishing Dept 15
07/1/2021 5211 FOH Act. Mixing Dept 15
07/1/2021 5212 FOH Act. Pressing Dept 15
07/1/2021 5213 FOH Act. Finishing Dept 15
07/1/2021 5221 FOH Act. Power Dept 15
07/1/2021 5222 FOH Act. Maintenance Dept 15
07/1/2021 5223 FOH Act. Service Dept 15
07/1/2021 2101 Salaries and Wages Payable 15

08/1/2021 2101 Salaries and Wages Payable 16

08/1/2021 1101 Cash 16

08/1/2021 1202 Cement Inventory 17

08/1/2021 1302 VAT Input 17
08/1/2021 2102 Account Payable 17

08/1/2021 1201 Sand Inventory 18

08/1/2021 2102 Account Payable 18

09/1/2021 5211 FOH Act. Mixing Dept 19

09/1/2021 5212 FOH Act. Pressing Dept 19
09/1/2021 5213 FOH Act. Finishing Dept 19
09/1/2021 5221 FOH Act. Power Dept 19
09/1/2021 5222 FOH Act. Maintenance Dept 19
09/1/2021 5223 FOH Act. Service Dept 19
09/1/2021 5501 General Adm. Expense 19
09/1/2021 5601 Marketing Expense 19
09/1/2021 1101 Cash 19

09/1/2021 5501 General Adm. Expense 20

09/1/2021 1101 Cash 20

10/1/2021 1101 Cash 21

10/1/2021 1102 Account Receivable 21

11/1/2021 2102 Account Payable 22

11/1/2021 1101 Cash 22

11/1/2021 5221 FOH Act. Power Dept 23

11/1/2021 1205 Fuel Inventory 23
11/1/2021 1206 Lubricant Inventory 23

11/1/2021 5501 General Adm. Expense 24

11/1/2021 1101 Cash 24

12/1/2021 1101 Cash 25

12/1/2021 1102 Account Receivable 25

12/1/2021 2102 Account Payable 26

12/1/2021 1101 Cash 26

14/1/2021 1211 WIP Mixing Dept 27

14/1/2021 1201 Sand Inventory 27
14/1/2021 1202 Cement Inventory 27

14/1/2021 1211 WIP Mixing Dept 28

14/1/2021 1212 WIP Pressing Dept 28
14/1/2021 1213 WP Finishing Dept 28
14/1/2021 5211 FOH Act. Mixing Dept 28
14/1/2021 5212 FOH Act. Pressing Dept 28
14/1/2021 5213 FOH Act. Finishing Dept 28
14/1/2021 5221 FOH Act. Power Dept 28
14/1/2021 5222 FOH Act. Maintenance Dept 28
14/1/2021 5223 FOH Act. Service Dept 28
14/1/2021 5501 General Adm. Expense 28
14/1/2021 5601 Marketing Expense 28
14/1/2021 2101 Salaries and Wages Payable 28

15/1/2021 2101 Salaries and Wages Payable 29

15/1/2021 1101 Cash 29

15/1/2021 5501 General Adm. Expense 30

15/1/2021 1101 Cash 30

17/1/2021 5501 General Adm. Expense 31

17/1/2021 1101 Cash 31

17/1/2021 1202 Cement Inventory 32

17/1/2021 1302 VAT Input 32
17/1/2021 2102 Account Payable 32

17/1/2021 1201 Sand Inventory 33

17/1/2021 2102 Account Payable 33

19/1/2021 5221 FOH Act. Power Dept 34

19/1/2021 1206 Lubricant Inventory 34

19/1/2021 5213 FOH Act. Finishing Dept 35

19/1/2021 1203 Paint Inventory 35
19/1/2021 1204 Thinner Inventory 35

20/1/2021 1102 Account Receivable 36

20/1/2021 2105 VAT Output 36
20/1/2021 4101 Sales Revenue 36

20/1/2021 5601 Marketing Expense 37

20/1/2021 1101 Cash 37

21/1/2021 1101 Cash 38

21/1/2021 1102 Account Receivable 38

21/1/2021 2102 Account Payable 39

21/1/2021 1101 Cash 39

22/1/2021 1211 WIP Mixing Dept 40

22/1/2021 1201 Sand Inventory 40
22/1/2021 1202 Cement Inventory 40

23/1/2021 1102 Account Receivable 41

23/1/2021 2105 VAT Output 41
23/1/2021 4101 Sales Revenue 41

23/1/2021 1101 Cash 42

23/1/2021 1102 Account Receivable 42

23/1/2021 2102 Account Payable 43

23/1/2021 1101 Cash 43

23/1/2021 1211 WIP Mixing Dept 44

23/1/2021 1212 WIP Pressing Dept 44
23/1/2021 1213 WP Finishing Dept 44
23/1/2021 5211 FOH Act. Mixing Dept 44
23/1/2021 5212 FOH Act. Pressing Dept 44
23/1/2021 5213 FOH Act. Finishing Dept 44
23/1/2021 5221 FOH Act. Power Dept 44
23/1/2021 5222 FOH Act. Maintenance Dept 44
23/1/2021 5223 FOH Act. Service Dept 44
23/1/2021 2101 Salaries and Wages Payable 44

24/1/2021 2101 Salaries and Wages Payable 45

24/1/2021 1101 Cash 45

24/1/2021 1102 Account Receivable 46

24/1/2021 2105 VAT Output 46
24/1/2021 4101 Sales Revenue 46

24/1/2021 5601 Marketing Expense 47

24/1/2021 1101 Cash 47

24/1/2021 1202 Cement Inventory 48

24/1/2021 1302 VAT Input 48
24/1/2021 2102 Account Payable 48

24/1/2021 1201 Sand Inventory 49

24/1/2021 2102 Account Payable 49

26/1/2021 5601 Marketing Expense 50

26/1/2021 1101 Cash 50

26/1/2021 5222 FOH Act. Maintenance Dept 51

26/1/2021 1101 Cash 51

26/1/2021 5213 FOH Act. Finishing Dept 52

26/1/2021 1203 Paint Inventory 52
26/1/2021 1204 Thinner Inventory 52

26/1/2021 5501 General Adm. Expense 53

26/1/2021 1101 Cash 53

27/1/2021 1101 Cash 54

27/1/2021 1102 Account Receivable 54
27/1/2021 1102 Account Receivable 55
27/1/2021 2105 VAT Output 55
27/1/2021 4101 Sales Revenue 55

27/1/2021 2102 Account Payable 56

27/1/2021 1101 Cash 56

27/1/2021 2102 Account Payable 57

27/1/2021 1101 Cash 57

27/1/2021 5601 Marketing Expense 58

27/1/2021 1101 Cash 58

28/1/2021 1202 Cement Inventory 59

28/1/2021 1302 VAT Input 59
28/1/2021 2102 Account Payable 59

28/1/2021 1201 Sand Inventory 60

28/1/2021 2102 Account Payable 60

28/1/2021 3102 Prima's Drawing 61

28/1/2021 1101 Cash 61

28/1/2021 1211 WIP Mixing Dept 62

28/1/2021 1201 Sand Inventory 62
28/1/2021 1202 Cement Inventory 62

28/1/2021 1206 Lubricant Inventory 63

28/1/2021 1101 Cash 63

29/1/2021 5221 FOH Act. Power Dept 64

29/1/2021 5222 FOH Act. Maintenance Dept 64
29/1/2021 1205 Fuel Inventory 64
29/1/2021 1206 Lubricant Inventory 64
29/1/2021 1211 WIP Mixing Dept 65
29/1/2021 1212 WIP Pressing Dept 65
29/1/2021 1213 WP Finishing Dept 65
29/1/2021 5211 FOH Act. Mixing Dept 65
29/1/2021 5212 FOH Act. Pressing Dept 65
29/1/2021 5213 FOH Act. Finishing Dept 65
29/1/2021 5221 FOH Act. Power Dept 65
29/1/2021 5222 FOH Act. Maintenance Dept 65
29/1/2021 5223 FOH Act. Service Dept 65
29/1/2021 5501 General Adm. Expense 65
29/1/2021 5601 Marketing Expense 65
29/1/2021 2101 Salaries and Wages Payable 65

29/1/2021 2101 Salaries and Wages Payable 66

29/1/2021 1101 Cash 66

29/1/2021 5211 FOH Act. Mixing Dept 67

29/1/2021 5212 FOH Act. Pressing Dept 67
29/1/2021 5213 FOH Act. Finishing Dept 67
29/1/2021 5221 FOH Act. Power Dept 67
29/1/2021 5222 FOH Act. Maintenance Dept 67
29/1/2021 5223 FOH Act. Service Dept 67
29/1/2021 1431 Acc. Dep. Factory Machinery 67

29/1/2021 5211 FOH Act. Mixing Dept 68

29/1/2021 5212 FOH Act. Pressing Dept 68
29/1/2021 5213 FOH Act. Finishing Dept 68
29/1/2021 5221 FOH Act. Power Dept 68
29/1/2021 5222 FOH Act. Maintenance Dept 68
29/1/2021 5223 FOH Act. Service Dept 68
29/1/2021 5501 General Adm. Expense 68
29/1/2021 5601 Marketing Expense 68
29/1/2021 1441 Acc. Dep. Building 68

29/1/2021 5501 General Adm. Expense 69

29/1/2021 5601 Marketing Expense 69
29/1/2021 1421 Acc. Dep. Vehicles 69

29/1/2021 5501 General Adm. Expense 70

29/1/2021 1411 Acc. Dep. Office Equipment 70

29/1/2021 5501 General Adm. Expense 71

29/1/2021 5601 Marketing Expense 71
29/1/2021 5211 FOH Act. Mixing Dept 71
29/1/2021 5212 FOH Act. Pressing Dept 71
29/1/2021 5213 FOH Act. Finishing Dept 71
29/1/2021 1301 Prepaid Insurance 71
OURNAL
Dr Cr BB BP/IC
144,375,000 posting posting
13,125,000 posting
131,250,000 posting

6,562,500 posting
6,562,500 posting

17,650,000 posting
17,650,000 posting posting

927,500 posting
927,500 posting

12,650,000 posting posting

1,125,000 posting posting
13,775,000 posting

14,625,000 posting posting

10,625,000 posting posting
4,000,000 posting posting

15,600,000 posting
15,600,000 posting posting

47,500,000 posting posting

47,500,000 posting

1,600,000 posting posting

160,000 posting
1,760,000 posting
 6,000,000 posting
6,000,000 posting

24,500,000 posting
4,200,000 posting
20,300,000 posting

3,750,000 posting
3,750,000 posting posting

40,000,000 posting posting

40,000,000 posting

3,000,000 posting posting

300,000 posting
3,300,000 posting

5,000,000 posting posting

2,500,000 posting posting
3,125,000 posting posting
1,500,000 posting
450,000 posting
500,000 posting
1,550,000 posting
2,350,000 posting
2,800,000 posting
19,775,000 posting

19,000,000 posting
19,000,000 posting

41,000,000 posting posting

4,100,000 posting
45,100,000 posting posting

19,125,000 posting posting

 19,125,000 posting posting

2,500,000 posting
2,500,000 posting
1,875,000 posting
1,875,000 posting
1,250,000 posting
1,250,000 posting
625,000 posting
625,000 posting
12,500,000 posting

400,000 posting
400,000 posting

144,375,000 posting
144,375,000 posting posting

45,100,000 posting posting

45,100,000 posting

6,250,000 posting
5,500,000 posting posting
750,000 posting posting

1,750,000 posting
1,750,000 posting

4,150,000 posting
4,150,000 posting posting

19,125,000 posting posting

19,125,000 posting

38,300,000 posting posting

15,300,000 posting posting
 23,000,000 posting posting

3,550,000 posting posting

2,100,000 posting posting
2,750,000 posting posting
450,000 posting
600,000 posting
500,000 posting
750,000 posting
1,700,000 posting
1,800,000 posting
650,000 posting
750,000 posting
15,600,000 posting

16,335,000 posting
16,335,000 posting

120,000 posting
120,000 posting

1,000,000 posting
1,000,000 posting

24,000,000 posting posting

2,400,000 posting
26,400,000 posting posting

10,625,000 posting posting

10,625,000 posting posting

375,000 posting
375,000 posting posting

995,000 posting
675,000 posting posting
 320,000 posting posting

138,600,000 posting posting

12,600,000 posting
126,000,000 posting

6,300,000 posting
6,300,000 posting

13,850,000 posting
13,850,000 posting posting

26,400,000 posting posting

26,400,000 posting

36,750,000 posting posting

12,750,000 posting posting
24,000,000 posting posting

33,687,500 posting posting

3,062,500 posting
30,625,000 posting

138,600,000 posting
138,600,000 posting posting

10,625,000 posting posting

10,625,000 posting

6,250,000 posting posting

9,850,000 posting posting
7,800,000 posting posting
450,000 posting
2,500,000 posting
600,000 posting
1,550,000 posting
 3,520,000 posting
3,070,000 posting
35,590,000 posting

35,000,000 posting
35,000,000 posting

125,125,000 posting posting

11,375,000 posting
113,750,000 posting

5,687,500 posting
5,687,500 posting

28,800,000 posting posting

2,880,000 posting
31,680,000 posting posting

13,600,000 posting posting

13,600,000 posting posting

3,500,000 posting
3,500,000 posting

1,400,000 posting
1,400,000 posting

800,000 posting
600,000 posting posting
200,000 posting posting

750,000 posting
750,000 posting

125,125,000 posting
125,125,000 posting posting
96,250,000 posting posting
8,750,000 posting
87,500,000 posting

31,680,000 posting posting

31,680,000 posting

13,600,000 posting posting

13,600,000 posting

4,375,000 posting
4,375,000 posting

24,800,000 posting posting

2,480,000 posting
27,280,000 posting posting

13,600,000 posting posting

13,600,000 posting posting

15,000,000 posting
15,000,000 posting

23,800,000 posting posting

20,400,000 posting posting
3,400,000 posting posting

3,750,000 posting posting

3,750,000 posting

7,350,000 posting
2,625,000 posting
6,600,000 posting posting
3,375,000 posting posting
 5,450,000 posting posting
4,078,000 posting posting
6,649,000 posting posting
5,710,000 posting
2,725,000 posting
785,000 posting
1,550,000 posting
2,350,000 posting
2,805,500 posting
5,289,000 posting
4,000,000 posting
41,391,500 posting

42,000,000 posting
42,000,000 posting

1,290,000 posting
1,900,000 posting
790,000 posting
1,000,000 posting
750,000 posting
250,000 posting
5,980,000 posting

517,500 posting
862,500 posting
690,000 posting
345,000 posting
172,500 posting
172,500 posting
345,000 posting
345,000 posting
3,450,000 posting

1,100,000 posting
1,000,000 posting
 2,100,000 posting

180,000 posting
180,000 posting

300,000 posting
300,000 posting
225,000 posting
375,000 posting
300,000 posting
1,500,000 posting
1,905,706,500 1,905,706,500
Deskripsi
Sales, Toko Hidayah

Sales Fee, Toko Hidayah

Pelunasan Piutang, TB Madani

Promotion Expense, Suara Merdeka

Purchase Fuel & Lubricant, Pertamina

Production, Mixing Dept, Material

Pelunasan Piutang, Tn Ahmad Riyadi

Pembayaran Utang, Semen Gresik

Thinner Purchase, Toko Murni

Pembayaran PPh Pasal 25

Pembayaran PPN

Pelunasan Piutang, Tn Yahya Effendi

Pembayaran Utang, Semen Gresik

Paint Purchase, Toko Pelangi

Utang Gaji Upah 1

Pembayaran Gaji Upah 1

Cement Purchase, Semen Gresik

Sand Purchase, CV Bumi Permai

Beban Listrik PLN

Pembelian Bahan Habis Pakai Administrasi

Pelunasan Piutang, Toko Hidayah

Pembayaran Utang, Semen Gresik

Pemakaian Fuel & Lubricant, Power

Beban Telepon, Telkom

Pelunasan Piutang, Tn Lukman Hidayat

Pembayaran Utang, CV Bumi Permai

Production, Mixing Dept, Material

Utang Gaji Upah 2

Pembayaran Gaji Upah 2

Beban Langganan Koran, SM

Beli ATK, TB Toga Mas

Cement Purchase, Semen Gresik

Sand Purchase, CV Bumi Permai

Pemakaian Lubricant, Power Dept

Pemakaian Paint & Thinner, Finishing Dept

Sales, TB Madani

Sales Fee, TB Madani

Pelunasan Piutang, CV Harapan Jaya

Pembayaran Utang, Semen Gresik

Production, Mixing Dept, Material

Sales, Bp Rahmanto

Pelunasan Piutang, TB Madani

Pembayaran Utang, CV Bumi Permai

Utang Gaji Upah 3

Pembayaran Gaji Upah 3

Sales, Toko Agung

Sales Fee, Toko Agung

Cement Purchase, Semen Gresik

Sand Purchase, CV Bumi Permai

Sewa Kendaraan, Wahid Transport

Bahan Habis Pakai, CV Laries

Pemakaian Paint & Thinner, Finishing Dept

Servis Komputer, Aziz Computer

Pelunasan Piutang, Toko Agung

Sales, CV Harapan Jaya

Pembayaran Utang, Semen Gresik

Pembayaran Utang, CV Bumi Permai

Sales Fee, CV Harapan Jaya

Cement Purchase, Semen Gresik

Sand Purchase, CV Bumi Permai

Prima's Drawing/Prive, Banu Prima

Production, Mixing Dept, Material

Lubricant Purchase, Pertamina

Fuel Lubricant, Power

Pemakaian Lubricant, Maintenance
Pemakaian Fuel, Power
Lubricant, Power Maintenance
Utang Gaji Upah 4

Pembayaran Gaji Upah 4

Pembebanan Beban Depresiasi Mesin

Pembebanan Beban Depresiasi Gedung

Pembebanan Beban Depresiasi Kendaraan

Pembebanan Beban Depresiasi Peralatan Kantor

Pembebanan Beban Asuransi

CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang

GENERAL LEDGER
CASH
DATE AC REMARK EV DR
01/1/2021 1101 Beginning Balance 137,485,000
01/1/2021 1101 Sales Fee, Toko Hidayah 2
01/1/2021 1101 Pelunasan Piutang, TB Madani 3 17,650,000
03/1/2021 1101 Promotion Expense, Suara Merdeka 4
03/1/2021 1101 Purchase Fuel & Lubricant, Pertamina 5
04/1/2021 1101 Pelunasan Piutang, Tn Ahmad Riyadi 7 15,600,000
05/1/2021 1101 Pembayaran Utang, Semen Gresik 8
05/1/2021 1101 Thinner Purchase, Toko Murni 9
06/1/2021 1101 Pembayaran PPh Pasal 25 10
06/1/2021 1101 Pembayaran PPN 11
06/1/2021 1101 Pelunasan Piutang, Tn Yahya Effendi 12 3,750,000
07/1/2021 1101 Pembayaran Utang, Semen Gresik 13
07/1/2021 1101 Paint Purchase, Toko Pelangi 14
08/1/2021 1101 Pembayaran Gaji Upah 1 16
09/1/2021 1101 Beban Listrik PLN 19
09/1/2021 1101 Pembelian Bahan Habis Pakai Administrasi 20
10/1/2021 1101 Pelunasan Piutang, Toko Hidayah 21 144,375,000
11/1/2021 1101 Pembayaran Utang, Semen Gresik 22
11/1/2021 1101 Beban Telepon, Telkom 24
12/1/2021 1101 Pelunasan Piutang, Tn Lukman Hidayat 25 4,150,000
12/1/2021 1101 Pembayaran Utang, CV Bumi Permai 26
15/1/2021 1101 Pembayaran Gaji Upah 2 29
15/1/2021 1101 Beban Langganan Koran, SM 30
17/1/2021 1101 Beli ATK, TB Toga Mas 31
20/1/2021 1101 Sales Fee, TB Madani 37
21/1/2021 1101 Pelunasan Piutang, CV Harapan Jaya 38 13,850,000
21/1/2021 1101 Pembayaran Utang, Semen Gresik 39
23/1/2021 1101 Pelunasan Piutang, TB Madani 42 138,600,000
23/1/2021 1101 Pembayaran Utang, CV Bumi Permai 43
24/1/2021 1101 Pembayaran Gaji Upah 3 45
 24/1/2021 1101 Sales Fee, Toko Agung 47
26/1/2021 1101 Sewa Kendaraan, Wahid Transport 50
26/1/2021 1101 Bahan Habis Pakai, CV Laries 51
26/1/2021 1101 Servis Komputer, Aziz Computer 53
27/1/2021 1101 Pelunasan Piutang, Toko Agung 54 125,125,000
27/1/2021 1101 Pembayaran Utang, Semen Gresik 56
27/1/2021 1101 Pembayaran Utang, CV Bumi Permai 57
27/1/2021 1101 Sales Fee, CV Harapan Jaya 58
28/1/2021 1101 Prima's Drawing/Prive, Banu Prima 61
28/1/2021 1101 Lubricant Purchase, Pertamina 63
29/1/2021 1101 Pembayaran Gaji Upah 4 66

ACCOUNT RECEIVABLE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 55,000,000
01/1/2021 1102 Sales, Toko Hidayah 1 144,375,000
01/1/2021 1102 Pelunasan Piutang, TB Madani 3
04/1/2021 1102 Pelunasan Piutang, Tn Ahmad Riyadi 7
06/1/2021 1102 Pelunasan Piutang, Tn Yahya Effendi 12
10/1/2021 1102 Pelunasan Piutang, Toko Hidayah 21
12/1/2021 1102 Pelunasan Piutang, Tn Lukman Hidayat 25
20/1/2021 1102 Sales, TB Madani 36 138,600,000
21/1/2021 1102 Pelunasan Piutang, CV Harapan Jaya 38
23/1/2021 1102 Sales, Bp Rahmanto 41 33,687,500
23/1/2021 1102 Pelunasan Piutang, TB Madani 42
24/1/2021 1102 Sales, Toko Agung 46 125,125,000
27/1/2021 1102 Pelunasan Piutang, Toko Agung 54
27/1/2021 1102 Sales, CV Harapan Jaya 55 96,250,000

SAND INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 10,625,000
03/1/2021 1201 Production, Mixing Dept, Material 6
08/1/2021 1201 Sand Purchase, CV Bumi Permai 18 19,125,000
14/1/2021 1201 Production, Mixing Dept, Material 27
17/1/2021 1201 Sand Purchase, CV Bumi Permai 33 10,625,000
 22/1/2021 1201 Production, Mixing Dept, Material 40
24/1/2021 1201 Sand Purchase, CV Bumi Permai 49 13,600,000
28/1/2021 1201 Sand Purchase, CV Bumi Permai 60 13,600,000
28/1/2021 1201 Production, Mixing Dept, Material 62

CEMENT INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 24,000,000
03/1/2021 1202 Production, Mixing Dept, Material 6
08/1/2021 1202 Cement Purchase, Semen Gresik 17 41,000,000
14/1/2021 1202 Production, Mixing Dept, Material 27
17/1/2021 1202 Cement Purchase, Semen Gresik 32 24,000,000
22/1/2021 1202 Production, Mixing Dept, Material 40
24/1/2021 1202 Cement Purchase, Semen Gresik 48 28,800,000
28/1/2021 1202 Cement Purchase, Semen Gresik 59 24,800,000
28/1/2021 1202 Production, Mixing Dept, Material 62

PAINT INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 2,700,000
07/1/2021 1203 Paint Purchase, Toko Pelangi 14 3,000,000
19/1/2021 1203 Pemakaian Paint & Thinner, Finishing Dept 35
26/1/2021 1203 Pemakaian Paint & Thinner, Finishing Dept 52

THINNER INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 800,000
05/1/2021 1204 Thinner Purchase, Toko Murni 9 1,600,000
19/1/2021 1204 Pemakaian Paint & Thinner, Finishing Dept 35
26/1/2021 1204 Pemakaian Paint & Thinner, Finishing Dept 52

FUEL INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 0
03/1/2021 1205 Purchase Fuel & Lubricant, Pertamina 5 12,650,000
11/1/2021 1205 Pemakaian Fuel & Lubricant, Power 23
 29/1/2021 1205 Pemakaian Fuel, Power 64

LUBRICANT INVENTORY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 0
03/1/2021 1206 Purchase Fuel & Lubricant, Pertamina 5 1,125,000
11/1/2021 1206 Pemakaian Fuel & Lubricant, Power 23
19/1/2021 1206 Pemakaian Lubricant, Power Dept 34
28/1/2021 1206 Lubricant Purchase, Pertamina 63 3,750,000
29/1/2021 1206 Lubricant, Power Maintenance 64

WIP_MIXING DEPT
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 0
03/1/2021 1211 Production, Mixing Dept, Material 6 14,625,000
07/1/2021 1211 Utang Gaji Upah 1 15 5,000,000
14/1/2021 1211 Production, Mixing Dept, Material 27 38,300,000
14/1/2021 1211 Utang Gaji Upah 2 28 3,550,000
22/1/2021 1211 Production, Mixing Dept, Material 40 36,750,000
23/1/2021 1211 Utang Gaji Upah 3 44 6,250,000
28/1/2021 1211 Production, Mixing Dept, Material 62 23,800,000
29/1/2021 1211 Utang Gaji Upah 4 65 5,450,000

WIP_PRESSING DEPT
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 0
07/1/2021 1212 Utang Gaji Upah 1 15 2,500,000
14/1/2021 1212 Utang Gaji Upah 2 28 2,100,000
23/1/2021 1212 Utang Gaji Upah 3 44 9,850,000
29/1/2021 1212 Utang Gaji Upah 4 65 4,078,000

WIP_FINISHING DEPT
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 77,440,000
07/1/2021 1213 Utang Gaji Upah 1 15 3,125,000
14/1/2021 1213 Utang Gaji Upah 2 28 2,750,000
 23/1/2021 1213 Utang Gaji Upah 3 44 7,800,000
29/1/2021 1213 Utang Gaji Upah 4 65 6,649,000

ROOF TILE INVENTORY

DATE AC REMARK EV DR
01/1/2021 Beginning Balance 90,400,000
29/1/2021 1220 Roof Tile Inventory, Ending Balance

PREPAID INSURANCE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 18,000,000
29/1/2021 1301 Pembebanan Beban Asuransi 71

VAT_INPUT
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 4,200,000
05/1/2021 1302 Thinner Purchase, Toko Murni 9 160,000
06/1/2021 1302 Pembayaran PPN 11
07/1/2021 1302 Paint Purchase, Toko Pelangi 14 300,000
08/1/2021 1302 Cement Purchase, Semen Gresik 17 4,100,000
17/1/2021 1302 Cement Purchase, Semen Gresik 32 2,400,000
24/1/2021 1302 Cement Purchase, Semen Gresik 48 2,880,000
28/1/2021 1302 Cement Purchase, Semen Gresik 59 2,480,000

PREPAID INCOME TAX

DATE AC REMARK EV DR
01/1/2021 Beginning Balance 0
06/1/2021 1303 Pembayaran PPh Pasal 25 10 6,000,000

OFFICE EQUIPMENT
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 18,000,000
29/1/2021 1410 Office Equipment, Ending Balance

ACC.DEPR. OFFICE EQUIPMENT

DATE AC REMARK EV DR
 01/1/2021 Beginning Balance
29/1/2021 1411 Pembebanan Beban Depresiasi Peralatan K 70

VEHICLES
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 210,000,000
29/1/2021 1420 Vehicles, Ending Balance

ACC. DEPR. VEHICLES

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
29/1/2021 1421 Pembebanan Beban Depresiasi Kendaraan 69

FACTORY MACHINERY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 598,000,000
29/1/2021 1430 Factory Machinery, Ending Balance

ACC. DEPR.FACTORY MACHINERY

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
29/1/2021 1431 Pembebanan Beban Depresiasi Mesin 67

BUILDING
DATE AC REMARK EV DR
01/1/2021 Beginning Balance 345,000,000
29/1/2021 1440 Building, Ending Balance

ACC. DEPR. BUILDING

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
29/1/2021 1441 Pembebanan Beban Depresiasi Gedung 68

LAND
DATE AC REMARK EV DR
 01/1/2021 Beginning Balance 736,000,000
29/1/2021 1501 Land, Ending Balance

SALARIES & WAGES PAYABLE

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 2101 Utang Gaji Upah 1 15
08/1/2021 2101 Pembayaran Gaji Upah 1 16 19,000,000
14/1/2021 2101 Utang Gaji Upah 2 28
15/1/2021 2101 Pembayaran Gaji Upah 2 29 16,335,000
23/1/2021 2101 Utang Gaji Upah 3 44
24/1/2021 2101 Pembayaran Gaji Upah 3 45 35,000,000
29/1/2021 2101 Utang Gaji Upah 4 65
29/1/2021 2101 Pembayaran Gaji Upah 4 66 42,000,000

ACCOUNTS PAYABLE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance
05/1/2021 2102 Pembayaran Utang, Semen Gresik 8 47,500,000
07/1/2021 2102 Pembayaran Utang, Semen Gresik 13 40,000,000
08/1/2021 2102 Cement Purchase, Semen Gresik 17
08/1/2021 2102 Sand Purchase, CV Bumi Permai 18
11/1/2021 2102 Pembayaran Utang, Semen Gresik 22 45,100,000
12/1/2021 2102 Pembayaran Utang, CV Bumi Permai 26 19,125,000
17/1/2021 2102 Cement Purchase, Semen Gresik 32
17/1/2021 2102 Sand Purchase, CV Bumi Permai 33
21/1/2021 2102 Pembayaran Utang, Semen Gresik 39 26,400,000
23/1/2021 2102 Pembayaran Utang, CV Bumi Permai 43 10,625,000
24/1/2021 2102 Cement Purchase, Semen Gresik 48
24/1/2021 2102 Sand Purchase, CV Bumi Permai 49
27/1/2021 2102 Pembayaran Utang, Semen Gresik 56 31,680,000
27/1/2021 2102 Pembayaran Utang, CV Bumi Permai 57 13,600,000
28/1/2021 2102 Cement Purchase, Semen Gresik 59
28/1/2021 2102 Sand Purchase, CV Bumi Permai 60

VAT_OUTPUT
 DATE AC REMARK EV DR
01/1/2021 Beginning Balance
01/1/2021 2105 Sales, Toko Hidayah 1
06/1/2021 2005 Pembayaran PPN 11 24,500,000
20/1/2021 2105 Sales, TB Madani 36
23/1/2021 2105 Sales, Bp Rahmanto 41
24/1/2021 2105 Sales, Toko Agung 46
27/1/2021 2105 Sales, CV Harapan Jaya 55

EQUITY
DATE AC REMARK EV DR
01/1/2021 Beginning Balance
29/1/2021 3101 Prima Equity, Ending Balance

01/1/2021 Beginning Balance 0

29/1/2021 3102 Prima's Drawing/Prive, Banu Prima 61 15,000,000

01/1/2021 Beginning Balance

29/1/2021 3103 Jaya Equity, Ending Balance

01/1/2021 Beginning Balance

29/1/2021 3105 Abadi Equity, Ending Balance

SALES REVENUE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance
01/1/2021 4101 Sales, Toko Hidayah 1
20/1/2021 4101 Sales, TB Madani 36
23/1/2021 4101 Sales, Bp Rahmanto 41
24/1/2021 4101 Sales, Toko Agung 46
27/1/2021 4101 Sales, CV Harapan Jaya 55

FOH ACT_MIXING DEPT

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 5211 Utang Gaji Upah 1 15 1,500,000
 09/1/2021 5211 Beban Listrik PLN 19 2,500,000
14/1/2021 5211 Utang Gaji Upah 2 28 450,000
23/1/2021 5211 Utang Gaji Upah 3 44 450,000
29/1/2021 5211 Utang Gaji Upah 4 65 5,710,000
29/1/2021 5211 Pembebanan Beban Depresiasi Mesin 67 1,290,000
29/1/2021 5211 Pembebanan Beban Depresiasi Gedung 68 517,500
29/1/2021 5211 Pembebanan Beban Asuransi 71 225,000

FOH ACT_PRESSING DEPT

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 5212 Utang Gaji Upah 1 15 450,000
09/1/2021 5212 Beban Listrik PLN 19 2,500,000
14/1/2021 5212 Utang Gaji Upah 2 28 600,000
23/1/2021 5212 Utang Gaji Upah 3 44 2,500,000
29/1/2021 5212 Utang Gaji Upah 4 65 2,725,000
29/1/2021 5212 Pembebanan Beban Depresiasi Mesin 67 1,900,000
29/1/2021 5212 Pembebanan Beban Depresiasi Gedung 68 862,500
29/1/2021 5212 Pembebanan Beban Asuransi 71 375,000

FOH ACT_FINISHING DEPT

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 5213 Utang Gaji Upah 1 15 500,000
09/1/2021 5213 Beban Listrik PLN 19 1,875,000
14/1/2021 5213 Utang Gaji Upah 2 28 500,000
19/1/2021 5213 Pemakaian Paint & Thinner, Finishing Dept 35 995,000
23/1/2021 5213 Utang Gaji Upah 3 44 600,000
26/1/2021 5213 Pemakaian Paint & Thinner, Finishing Dept 52 800,000
29/1/2021 5213 Utang Gaji Upah 4 65 785,000
29/1/2021 5213 Pembebanan Beban Depresiasi Mesin 67 790,000
29/1/2021 5213 Pembebanan Beban Depresiasi Gedung 68 690,000
29/1/2021 5213 Pembebanan Beban Asuransi 71 300,000

FOH ACT_POWER DEPT

DATE AC REMARK EV DR
 01/1/2021 Beginning Balance
07/1/2021 5221 Utang Gaji Upah 1 15 1,550,000
09/1/2021 5221 Beban Listrik PLN 19 1,875,000
11/1/2021 5221 Pemakaian Fuel & Lubricant, Power 23 6,250,000
14/1/2021 5221 Utang Gaji Upah 2 28 750,000
19/1/2021 5221 Pemakaian Lubricant, Power Dept 34 375,000
23/1/2021 5221 Utang Gaji Upah 3 44 1,550,000
29/1/2021 5221 Fuel Lubricant, Power 64 7,350,000
29/1/2021 5221 Utang Gaji Upah 4 65 1,550,000
29/1/2021 5221 Pembebanan Beban Depresiasi Mesin 67 1,000,000
29/1/2021 5221 Pembebanan Beban Depresiasi Gedung 68 345,000

FOH ACT_MAINTENANCE DEPT

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 5222 Utang Gaji Upah 1 15 2,350,000
09/1/2021 5222 Beban Listrik PLN 19 1,250,000
14/1/2021 5222 Utang Gaji Upah 2 28 1,700,000
23/1/2021 5222 Utang Gaji Upah 3 44 3,520,000
26/1/2021 5222 Bahan Habis Pakai, CV Laries 51 1,400,000
29/1/2021 5222 Pemakaian Lubricant, Maintenance 64 2,625,000
29/1/2021 5222 Utang Gaji Upah 4 65 2,350,000
29/1/2021 5222 Pembebanan Beban Depresiasi Mesin 67 750,000
29/1/2021 5222 Pembebanan Beban Depresiasi Gedung 68 172,500

FOH ACT_SERVICE DEPT

DATE AC REMARK EV DR
01/1/2021 Beginning Balance
07/1/2021 5223 Utang Gaji Upah 1 15 2,800,000
09/1/2021 5223 Beban Listrik PLN 19 1,250,000
14/1/2021 5223 Utang Gaji Upah 2 28 1,800,000
23/1/2021 5223 Utang Gaji Upah 3 44 3,070,000
29/1/2021 5223 Utang Gaji Upah 4 65 2,805,500
29/1/2021 5223 Pembebanan Beban Depresiasi Mesin 67 250,000
29/1/2021 5223 Pembebanan Beban Depresiasi Gedung 68 172,500
GENERAL ADMINISTRATIVE EXPENSE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance
09/1/2021 5501 Beban Listrik PLN 19 625,000
09/1/2021 5501 Pembelian Bahan Habis Pakai Administrasi 20 400,000
11/1/2021 5501 Beban Telepon, Telkom 24 1,750,000
14/1/2021 5501 Utang Gaji Upah 2 28 650,000
15/1/2021 5501 Beban Langganan Koran, SM 30 120,000
17/1/2021 5501 Beli ATK, TB Toga Mas 31 1,000,000
26/1/2021 5501 Servis Komputer, Aziz Computer 53 750,000
29/1/2021 5501 Utang Gaji Upah 4 65 5,289,000
29/1/2021 5501 Pembebanan Beban Depresiasi Gedung 68 345,000
29/1/2021 5501 Pembebanan Beban Depresiasi Kendaraan 69 1,100,000
29/1/2021 5501 Pembebanan Beban Depresiasi Peralatan K 70 180,000
29/1/2021 5501 Pembebanan Beban Asuransi 71 300,000

MARKETING EXPENSE
DATE AC REMARK EV DR
01/1/2021 Beginning Balance
01/1/2021 5601 Sales Fee, Toko Hidayah 2 6,562,500
03/1/2021 5601 Promotion Expense, Suara Merdeka 4 927,500
09/1/2021 5601 Beban Listrik PLN 19 625,000
14/1/2021 5601 Utang Gaji Upah 2 28 750,000
20/1/2021 5601 Sales Fee, TB Madani 37 6,300,000
24/1/2021 5601 Sales Fee, Toko Agung 47 5,687,500
26/1/2021 5601 Sewa Kendaraan, Wahid Transport 50 3,500,000
27/1/2021 5601 Sales Fee, CV Harapan Jaya 58 4,375,000
29/1/2021 5601 Utang Gaji Upah 4 65 4,000,000
29/1/2021 5601 Pembebanan Beban Depresiasi Gedung 68 345,000
29/1/2021 5601 Pembebanan Beban Depresiasi Kendaraan 69 1,000,000
29/1/2021 5601 Pembebanan Beban Asuransi 71 300,000

SEMUA SALDO AKHIR BUKU BESAR INI POSTING KE TRIAL BALANCE PADA WORKSHEET
 Untuk mengecek kebenaran jumlah posting, lihat jumlah ak
1101
CR BALANCE SALDO AWAL
137,485,000 137,485,000
6,562,500 130,922,500
148,572,500
927,500 147,645,000
13,775,000 133,870,000
149,470,000
47,500,000 101,970,000
1,760,000 100,210,000
6,000,000 94,210,000
20,300,000 73,910,000
77,660,000
40,000,000 37,660,000
3,300,000 34,360,000
19,000,000 15,360,000
12,500,000 2,860,000
400,000 2,460,000
146,835,000
45,100,000 101,735,000
1,750,000 99,985,000
104,135,000
19,125,000 85,010,000
16,335,000 68,675,000
120,000 68,555,000
1,000,000 67,555,000
6,300,000 61,255,000
75,105,000
26,400,000 48,705,000
187,305,000
10,625,000 176,680,000
35,000,000 141,680,000
 5,687,500 135,992,500
3,500,000 132,492,500
1,400,000 131,092,500
750,000 130,342,500
255,467,500
31,680,000 223,787,500
13,600,000 210,187,500
4,375,000 205,812,500
15,000,000 190,812,500
3,750,000 187,062,500
42,000,000 145,062,500

1102
CR BALANCE
55,000,000 55,000,000
199,375,000
17,650,000 181,725,000
15,600,000 166,125,000
3,750,000 162,375,000
144,375,000 18,000,000
4,150,000 13,850,000
152,450,000
13,850,000 138,600,000
172,287,500
138,600,000 33,687,500
158,812,500
125,125,000 33,687,500
129,937,500

1201
CR BALANCE
10,625,000 10,625,000
10,625,000 0
19,125,000
15,300,000 3,825,000
14,450,000
12,750,000 1,700,000
15,300,000
28,900,000
20,400,000 8,500,000

1202
CR BALANCE
24,000,000 24,000,000
4,000,000 20,000,000
61,000,000
23,000,000 38,000,000
62,000,000
24,000,000 38,000,000
66,800,000
91,600,000
3,400,000 88,200,000

1203
CR BALANCE
2,700,000 2,700,000
5,700,000
675,000 5,025,000
600,000 4,425,000

1204
CR BALANCE
800,000 800,000
2,400,000
320,000 2,080,000
200,000 1,880,000

1205
CR BALANCE
0 0
12,650,000
5,500,000 7,150,000
6,600,000 550,000

1206
CR BALANCE
0 0
1,125,000
750,000 375,000
375,000 0
3,750,000
3,375,000 375,000

1211
CR BALANCE
0 0
14,625,000
19,625,000
57,925,000
61,475,000
98,225,000
104,475,000
128,275,000
133,725,000

1212
CR BALANCE
0 0
2,500,000
4,600,000
14,450,000
18,528,000

1213
CR BALANCE
77,440,000 77,440,000
80,565,000
83,315,000
 91,115,000
97,764,000

1220
CR BALANCE
90,400,000 90,400,000
90,400,000

1301
CR BALANCE
18,000,000 18,000,000
1,500,000 16,500,000

1302
CR BALANCE
4,200,000 4,200,000
4,360,000
4,200,000 160,000
460,000
4,560,000
6,960,000
9,840,000
12,320,000

1303
CR BALANCE
0 0
6,000,000

1410
CR BALANCE
18,000,000 18,000,000
18,000,000

1411
CR BALANCE
 9,000,000 9,000,000 9,000,000
180,000 9,180,000

1420
CR BALANCE
210,000,000 210,000,000
210,000,000

1421
CR BALANCE
105,000,000 105,000,000 105,000,000
2,100,000 107,100,000

1430
CR BALANCE
598,000,000 598,000,000
598,000,000

1431
CR BALANCE
212,500,000 212,500,000 212,500,000
5,980,000 218,480,000

1440
CR BALANCE
345,000,000 345,000,000
345,000,000

1441
CR BALANCE
172,000,000 172,000,000 172,000,000
3,450,000 175,450,000

1501
CR BALANCE
 736,000,000 736,000,000
736,000,000

2101
CR BALANCE
0 0 0
19,775,000 19,775,000
775,000
15,600,000 16,375,000
40,000
35,590,000 35,630,000
630,000
41,391,500 42,021,500
21,500

2102
CR BALANCE
87,500,000 87,500,000 87,500,000
40,000,000
0
45,100,000 45,100,000
19,125,000 64,225,000
19,125,000
0
26,400,000 26,400,000
10,625,000 37,025,000
10,625,000
0
31,680,000 31,680,000
13,600,000 45,280,000
13,600,000
0
27,280,000 27,280,000
13,600,000 40,880,000

2105
 CR BALANCE
24,500,000 24,500,000 24,500,000
13,125,000 37,625,000
13,125,000
12,600,000 25,725,000
3,062,500 28,787,500
11,375,000 40,162,500
8,750,000 48,912,500

3000
CR BALANCE
590,000,000 590,000,000 590,000,000
590,000,000

0 0
15,000,000

565,000,000 565,000,000 565,000,000

565,000,000

562,150,000 562,150,000
562,150,000 562,150,000

4101
CR BALANCE
0 0
131,250,000 131,250,000
126,000,000 257,250,000
30,625,000 287,875,000
113,750,000 401,625,000
87,500,000 489,125,000

5211
CR BALANCE
0 0
1,500,000
 4,000,000
4,450,000
4,900,000
10,610,000
11,900,000
12,417,500
12,642,500

5212
CR BALANCE
0 0
450,000
2,950,000
3,550,000
6,050,000
8,775,000
10,675,000
11,537,500
11,912,500

5213
CR BALANCE
0 0
500,000
2,375,000
2,875,000
3,870,000
4,470,000
5,270,000
6,055,000
6,845,000
7,535,000
7,835,000

5221
CR BALANCE
 0 0
1,550,000
3,425,000
9,675,000
10,425,000
10,800,000
12,350,000
19,700,000
21,250,000
22,250,000
22,595,000

5222
CR BALANCE
0 0
2,350,000
3,600,000
5,300,000
8,820,000
10,220,000
12,845,000
15,195,000
15,945,000
16,117,500

5223
CR BALANCE
0 0
2,800,000
4,050,000
5,850,000
8,920,000
11,725,500
11,975,500
12,148,000
 5501
CR BALANCE
0 0
625,000
1,025,000
2,775,000
3,425,000
3,545,000
4,545,000
5,295,000
10,584,000
10,929,000
12,029,000
12,209,000
12,509,000

5601
CR BALANCE
0 0
6,562,500
7,490,000
8,115,000
8,865,000
15,165,000
20,852,500
24,352,500
28,727,500
32,727,500
33,072,500
34,072,500
34,372,500

WORKSHEET 2,327,650,000 2,327,650,000

SALDO AWAL
Harus sama
n jumlah posting, lihat jumlah akhir di bawah

Saldo Awal+Transaksi 1-71

145,062,500

129,937,500
 8,500,000

88,200,000

4,425,000

1,880,000
 550,000

375,000

133,725,000

18,528,000
97,764,000

90,400,000

16,500,000

12,320,000

6,000,000

18,000,000
 9,180,000

210,000,000

107,100,000

598,000,000

218,480,000

345,000,000

175,450,000
736,000,000

21,500

40,880,000
 48,912,500

590,000,000

15,000,000

565,000,000

562,150,000

489,125,000
12,642,500

11,912,500

7,835,000
22,595,000

16,117,500

12,148,000
 12,509,000

34,372,500

2,806,299,000 2,806,299,000
Saldo Awal+Transaksi 1-71
Harus sama
CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang

FACTORY OVERHEAD ALLOCATION TABLE 1

FOH APPLIED RATE CALCULATIONS
SUPPORT DEPARTEMENTS
REMARKS POWER MAINTENANCE SERVICE
Department Direct Cost Rp 16,000,000 Rp 14,000,000 Rp 17,000,000
Step 1:
Power Dept Allocation:
Proportion *) 100% 15% 20%
Costs allocation (16,000,000) 2,400,000 3,200,000
Balance 16,400,000 20,200,000
Step 2:
Maintenance Dept Allocation
Proportion *) 100% 25%
  Costs allocation (16,400,000) 4,100,000
Balance 24,300,000
Step 3:
Service Dept Allocation
Proportion *) 100%
  Costs allocation (24,300,000)
FOH Total After Allocation 0 0 0
Allocation Based:
Direct Material Cost
Direct Labor Cost
Direct Labor Cost
FOH Rate

FACTORY OVERHEAD ALLOCATION TABLE 2

FOH ACTUAL CALCULATIONS
SUPPORT DEPARTEMENTS
REMARKS POWER MAINTENANCE SERVICE
Department Direct Cost Rp 22,595,000 Rp 16,117,500 Rp 12,148,000
Step 1:
Power Dept Allocation:
Proportion *) 100% 10% 10%
Costs allocation (22,595,000) 2,259,500 2,259,500
Balance 18,377,000 14,407,500
Step 2:
Maintenance Dept Allocation
Proportion *) 100% 25%
  Costs allocation (18,377,000) 4,594,250
Balance 19,001,750
Step 3:
Service Dept Allocation
Proportion *) 100%
  Costs allocation (19,001,750)
FOH Total After Allocation 0 0 0
CATION TABLE 1
ALCULATIONS
PRODUCTION DEPATEMENTS
MIXING PRESSING FINISHING
Rp 4,190,000 Rp 9,770,000 Rp 6,040,000

10% 30% 25%

1,600,000 4,800,000 4,000,000
5,790,000 14,570,000 10,040,000

30% 20% 25%

4,920,000 3,280,000 4,100,000
10,710,000 17,850,000 14,140,000

30% 50% 20%

7,290,000 12,150,000 4,860,000
Rp 18,000,000 Rp 30,000,000 Rp 19,000,000

Rp 90,000,000
Rp 18,750,000
Rp 20,000,000
20% 160% 95%

CATION TABLE 2
ULATIONS
PRODUCTION DEPATEMENTS
MIXING PRESSING FINISHING
Rp 12,642,500 Rp 11,912,500 Rp 7,835,000

20% 30% 30%

4,519,000 6,778,500 6,778,500
17,161,500 18,691,000 14,613,500
 30% 25% 20%
5,513,100 4,594,250 3,675,400
22,674,600 23,285,250 18,288,900

25% 50% 25%

4,750,437.50 9,500,875 4,750,437.50
Rp 27,425,038 Rp 32,786,125 Rp 23,039,338
NIM AKHIR
0,5 25,000,000
1,6 18,750,000
2,7 24,000,000
3,8 20,000,000
4,9 30,000,000
CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang
ADJUSMENT JOURNAL

Date Code Account Name Ev

29/1/2021 1211 WIP Mixing Dept 72

29/1/2021 5311 FOH Applied Mixing Dept 72

29/1/2021 1212 WIP Pressing Dept 73

29/1/2021 5312 FOH Applied Pressing Dept 73

29/1/2021 1213 WIP Finishing Dept 74

29/1/2021 5313 FOH Applied Finishing Dept 74

29/1/2021 5222 FOH Act. Maintenance Dept 75

29/1/2021 5223 FOH Act. Service Dept 75
29/1/2021 5211 FOH Act. Mixing Dept 75
29/1/2021 5212 FOH Act. Pressing Dept 75
29/1/2021 5213 FOH Act. Finishing Dept 75
29/1/2021 5221 FOH Act. Power Dept 75

29/1/2021 5223 FOH Act. Service Dept 76

29/1/2021 5211 FOH Act. Mixing Dept 76
29/1/2021 5212 FOH Act. Pressing Dept 76
29/1/2021 5213 FOH Act. Finishing Dept 76
29/1/2021 5222 FOH Act. Maintenance Dept 76

29/1/2021 5211 FOH Act. Mixing Dept 77

29/1/2021 5212 FOH Act. Pressing Dept 77
29/1/2021 5213 FOH Act. Finishing Dept 77
29/1/2021 5223 FOH Act. Service Dept 77

29/1/2021 5311 FOH Applied Mixing Dept 78

29/1/2021 5312 FOH Applied Pressing Dept 78
29/1/2021 5313 FOH Applied Finishing Dept 78
29/1/2021 5211 FOH Act. Mixing Dept 78
29/1/2021 5212 FOH Act. Pressing Dept 78
29/1/2021 5213 FOH Act. Finishing Dept 78

29/1/2021 5401 FOH Variance 79

29/1/2021 5211 FOH Act. Mixing Dept 79

29/1/2021 5401 FOH Variance 80

29/1/2021 5212 FOH Act. Pressing Dept 80

29/1/2021 5401 FOH Variance 81

29/1/2021 5213 FOH Act. Finishing Dept 81

29/1/2021 5101 Cost of Goods Sold 82

29/1/2021 5401 FOH Variance 82

29/1/2021 1212 WIP Pressing Dept 83

29/1/2021 1211 WIP Mixing Dept 83

29/1/2021 1213 WIP Finishing Dept 84

29/1/2021 1212 WIP Pressing Dept 84

29/1/2021 1220 Roof Tile Inventory 85

29/1/2021 1213 WIP Finishing Dept 85

29/1/2021 5101 Cost Of Goods Sold 86

29/1/2021 1220 Roof Tile Inventory 86

29/1/2021 Sales Revenue 87

29/1/2021 Profit/Loss 87

29/1/2021 Profit/Loss 88
29/1/2021 Cost Of Goods Sold 88
29/1/2021 General Administrative Expense 88
29/1/2021 Marketing Expense 88
T JOURNAL

Dr Cr BB BP

22,695,000.00 posting posting

22,695,000.00 posting

29,644,800.00 posting posting

29,644,800.00 posting

19,307,800.00 posting posting

19,307,800.00 posting

2,259,500.00 posting
2,259,500.00 posting
4,519,000.00 posting
6,778,500.00 posting
6,778,500.00 posting
22,595,000.00 posting

4,594,250.00 posting
5,513,100.00 posting
4,594,250.00 posting
3,675,400.00 posting
18,377,000.00 posting

4,750,437.50 posting
9,500,875.00 posting
4,750,437.50 posting
19,001,750.00 posting

22,695,000.00 posting
29,644,800.00 posting
19,307,800.00 posting
 22,695,000.00 posting
29,644,800.00 posting
19,307,800.00 posting

4,730,037.50 posting
4,730,037.50 posting

3,141,325.00 posting
3,141,325.00 posting

3,731,537.50 posting
3,731,537.50 posting

11,602,900.00 posting
11,602,900.00 posting

128,953,333.33 posting posting

128,953,333.33 posting posting

163,221,916.67 posting posting

163,221,916.67 posting posting

154,402,855.05 posting
154,402,855.05 posting posting

218,747,180.00 posting
218,747,180.00 posting

489,125,000.00 posting
489,125,000.00 posting

277,231,580.00 posting
230,350,080.00 posting
12,509,000.00 posting
34,372,500.00 posting
1,658,156,615.05 1,658,156,615.05
Deskripsi

FOH Applied Mixing (Adjusment)

FOH Applied Pressing (Adjusment)

FOH Applied Finishing (Adjusment)

FOH Act Allocation Power Dept.

FOH Act Allocation Maintenance Dept.

FOH Act Allocation Service Dept.

Closing FOH Applied

Closing FOH act_Mixing Dept

Closing FOH act_Pressing Dept

Closing FOH act_Finishing Dept

Closing FOH actual to COGS

Transfer WIP Mixing to Pressing

Transfer WIP Pressing to Finishing

Transfer WIP Finishing to Finished Goods

COGS Entry

Closing Revenue Accounts

Closing COGS & Expenses Accounts

CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang

GENERAL & ADJUSMENT LEDGER

CASH
DATE AC REMARK EV
01/1/2021 1101 Beginning Balance
01/1/2021 1101 Sales Fee, Toko Hidayah 2
01/1/2021 1101 Pelunasan Piutang, TB Madani 3
03/1/2021 1101 Promotion Expense, Suara Merdeka 4
03/1/2021 1101 Purchase Fuel & Lubricant, Pertamina 5
04/1/2021 1101 Pelunasan Piutang, Tn Ahmad Riyadi 7
05/1/2021 1101 Pembayaran Utang, Semen Gresik 8
05/1/2021 1101 Thinner Purchase, Toko Murni 9
06/1/2021 1101 Pembayaran PPh Pasal 25 10
06/1/2021 1101 Pembayaran PPN 11
06/1/2021 1101 Pelunasan Piutang, Tn Yahya Effendi 12
07/1/2021 1101 Pembayaran Utang, Semen Gresik 13
07/1/2021 1101 Paint Purchase, Toko Pelangi 14
08/1/2021 1101 Pembayaran Gaji Upah 1 16
09/1/2021 1101 Beban Listrik PLN 19
09/1/2021 1101 Pembelian Bahan Habis Pakai Administrasi 20
10/1/2021 1101 Pelunasan Piutang, Toko Hidayah 21
11/1/2021 1101 Pembayaran Utang, Semen Gresik 22
11/1/2021 1101 Beban Telepon, Telkom 24
12/1/2021 1101 Pelunasan Piutang, Tn Lukman Hidayat 25
12/1/2021 1101 Pembayaran Utang, CV Bumi Permai 26
15/1/2021 1101 Pembayaran Gaji Upah 2 29
15/1/2021 1101 Beban Langganan Koran, SM 30
17/1/2021 1101 Beli ATK, TB Toga Mas 31
20/1/2021 1101 Sales Fee, TB Madani 37
21/1/2021 1101 Pelunasan Piutang, CV Harapan Jaya 38
21/1/2021 1101 Pembayaran Utang, Semen Gresik 39
23/1/2021 1101 Pelunasan Piutang, TB Madani 42
23/1/2021 1101 Pembayaran Utang, CV Bumi Permai 43
24/1/2021 1101 Pembayaran Gaji Upah 3 45
 24/1/2021 1101 Sales Fee, Toko Agung 47
26/1/2021 1101 Sewa Kendaraan, Wahid Transport 50
26/1/2021 1101 Bahan Habis Pakai, CV Laries 51
26/1/2021 1101 Servis Komputer, Aziz Computer 53
27/1/2021 1101 Pelunasan Piutang, Toko Agung 54
27/1/2021 1101 Pembayaran Utang, Semen Gresik 56
27/1/2021 1101 Pembayaran Utang, CV Bumi Permai 57
27/1/2021 1101 Sales Fee, CV Harapan Jaya 58
28/1/2021 1101 Prima's Drawing/Prive, Banu Prima 61
28/1/2021 1101 Lubricant Purchase, Pertamina 63
29/1/2021 1101 Pembayaran Gaji Upah 4 66

ACCOUNT RECEIVABLE
DATE AC REMARK EV
01/1/2021 1102 Beginning Balance
01/1/2021 1102 Sales, Toko Hidayah 1
01/1/2021 1102 Pelunasan Piutang, TB Madani 3
04/1/2021 1102 Pelunasan Piutang, Tn Ahmad Riyadi 7
06/1/2021 1102 Pelunasan Piutang, Tn Yahya Effendi 12
10/1/2021 1102 Pelunasan Piutang, Toko Hidayah 21
12/1/2021 1102 Pelunasan Piutang, Tn Lukman Hidayat 25
20/1/2021 1102 Sales, TB Madani 36
21/1/2021 1102 Pelunasan Piutang, CV Harapan Jaya 38
23/1/2021 1102 Sales, Bp Rahmanto 41
23/1/2021 1102 Pelunasan Piutang, TB Madani 42
24/1/2021 1102 Sales, Toko Agung 46
27/1/2021 1102 Pelunasan Piutang, Toko Agung 54
27/1/2021 1102 Sales, CV Harapan Jaya 55

SAND INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
03/1/2021 1201 Production, Mixing Dept, Material 6
08/1/2021 1201 Sand Purchase, CV Bumi Permai 18
14/1/2021 1201 Production, Mixing Dept, Material 27
17/1/2021 1201 Sand Purchase, CV Bumi Permai 33
 22/1/2021 1201 Production, Mixing Dept, Material 40
24/1/2021 1201 Sand Purchase, CV Bumi Permai 49
28/1/2021 1201 Sand Purchase, CV Bumi Permai 60
28/1/2021 1201 Production, Mixing Dept, Material 62

CEMENT INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
03/1/2021 1202 Production, Mixing Dept, Material 6
08/1/2021 1202 Cement Purchase, Semen Gresik 17
14/1/2021 1202 Production, Mixing Dept, Material 27
17/1/2021 1202 Cement Purchase, Semen Gresik 32
22/1/2021 1202 Production, Mixing Dept, Material 40
24/1/2021 1202 Cement Purchase, Semen Gresik 48
28/1/2021 1202 Cement Purchase, Semen Gresik 59
28/1/2021 1202 Production, Mixing Dept, Material 62

PAINT INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 1203 Paint Purchase, Toko Pelangi 14
19/1/2021 1203 Pemakaian Paint & Thinner, Finishing Dept 35
26/1/2021 1203 Pemakaian Paint & Thinner, Finishing Dept 52

THINNER INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
05/1/2021 1204 Thinner Purchase, Toko Murni 9
19/1/2021 1204 Pemakaian Paint & Thinner, Finishing Dept 35
26/1/2021 1204 Pemakaian Paint & Thinner, Finishing Dept 52

FUEL INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
03/1/2021 1205 Purchase Fuel & Lubricant, Pertamina 5
11/1/2021 1205 Pemakaian Fuel & Lubricant, Power 23
 29/1/2021 1205 Pemakaian Fuel, Power 64

LUBRICANT INVENTORY
DATE AC REMARK EV
01/1/2021 Beginning Balance
03/1/2021 1206 Purchase Fuel & Lubricant, Pertamina 5
11/1/2021 1206 Pemakaian Fuel & Lubricant, Power 23
19/1/2021 1206 Pemakaian Lubricant, Power Dept 34
28/1/2021 1206 Lubricant Purchase, Pertamina 63
29/1/2021 1206 Lubricant, Power Maintenance 64

WIP_MIXING DEPT
DATE AC REMARK EV
01/1/2021 Beginning Balance
03/1/2021 1211 Production, Mixing Dept, Material 6
07/1/2021 1211 Utang Gaji Upah 1 15
14/1/2021 1211 Production, Mixing Dept, Material 27
14/1/2021 1211 Utang Gaji Upah 2 28
22/1/2021 1211 Production, Mixing Dept, Material 40
23/1/2021 1211 Utang Gaji Upah 3 44
28/1/2021 1211 Production, Mixing Dept, Material 62
29/1/2021 1211 Utang Gaji Upah 4 65
29/1/2021 1211 FOH Applied Mixing (Adjusment) 72
29/1/2021 1211 Transfer WIP Mixing to Pressing 83

WIP_PRESSING DEPT
DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 1212 Utang Gaji Upah 1 15
14/1/2021 1212 Utang Gaji Upah 2 28
23/1/2021 1212 Utang Gaji Upah 3 44
29/1/2021 1212 Utang Gaji Upah 4 65
29/1/2021 1212 FOH Applied Pressing (Adjusment) 73
29/1/2021 1212 Transfer WIP Mixing to Pressing 83
29/1/2021 1212 Transfer WIP Pressing to Finishing 84
WIP_FINISHING DEPT
DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 1213 Utang Gaji Upah 1 15
14/1/2021 1213 Utang Gaji Upah 2 28
23/1/2021 1213 Utang Gaji Upah 3 44
29/1/2021 1213 Utang Gaji Upah 4 65
29/1/2021 1213 FOH Applied Finishing (Adjusment) 74
29/1/2021 1213 Transfer WIP Pressing to Finishing 84
29/1/2021 1213 Transfer WIP Finishing to Finished Goods 85

ROOF TILE INVENTORY

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1220 Roof Tile Inventory, Ending Balance
29/1/2021 1220 Transfer WIP Finishing to Finished Goods 85
29/1/2021 1220 COGS Entry 86

PREPAID INSURANCE
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1301 Pembebanan Beban Asuransi 71

VAT_INPUT
DATE AC REMARK EV
01/1/2021 Beginning Balance
05/1/2021 1302 Thinner Purchase, Toko Murni 9
06/1/2021 1302 Pembayaran PPN 11
07/1/2021 1302 Paint Purchase, Toko Pelangi 14
08/1/2021 1302 Cement Purchase, Semen Gresik 17
17/1/2021 1302 Cement Purchase, Semen Gresik 32
24/1/2021 1302 Cement Purchase, Semen Gresik 48
 28/1/2021 1302 Cement Purchase, Semen Gresik 59

PREPAID INCOME TAX

DATE AC REMARK EV
01/1/2021 Beginning Balance
06/1/2021 1303 Pembayaran PPh Pasal 25 10

OFFICE EQUIPMENT
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1410 Office Equipment, Ending Balance

ACC. DEPR. OFFICE EQUIPMENT

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1411 Pembebanan Beban Depresiasi Peralatan Kant 70

VEHICLES
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1420 Vehicles, Ending Balance

ACC. DEPR. VEHICLES

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1421 Pembebanan Beban Depresiasi Kendaraan 69

FACTORY MACHINERY
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1430 Factory Machinery, Ending Balance

ACC. DEPR. FACTORY MACHINERY

DATE AC REMARK EV
01/1/2021 Beginning Balance
 29/1/2021 1431 Pembebanan Beban Depresiasi Mesin 67

BUILDING
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1440 Building, Ending Balance

ACC. DEPR. BUILDING

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1441 Pembebanan Beban Depresiasi Gedung 68

LAND
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 1501 Land, Ending Balance

SALARIES & WAGES PAYABLE

DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 2101 Utang Gaji Upah 1 15
08/1/2021 2101 Pembayaran Gaji Upah 1 16
14/1/2021 2101 Utang Gaji Upah 2 28
15/1/2021 2101 Pembayaran Gaji Upah 2 29
23/1/2021 2101 Utang Gaji Upah 3 44
24/1/2021 2101 Pembayaran Gaji Upah 3 45
29/1/2021 2101 Utang Gaji Upah 4 65
29/1/2021 2101 Pembayaran Gaji Upah 4 66

ACCOUNTS PAYABLE
DATE AC REMARK EV
01/1/2021 Beginning Balance
05/1/2021 2102 Pembayaran Utang, Semen Gresik 8
07/1/2021 2102 Pembayaran Utang, Semen Gresik 13
08/1/2021 2102 Cement Purchase, Semen Gresik 17
08/1/2021 2102 Sand Purchase, CV Bumi Permai 18
 11/1/2021 2102 Pembayaran Utang, Semen Gresik 22
12/1/2021 2102 Pembayaran Utang, CV Bumi Permai 26
17/1/2021 2102 Cement Purchase, Semen Gresik 32
17/1/2021 2102 Sand Purchase, CV Bumi Permai 33
21/1/2021 2102 Pembayaran Utang, Semen Gresik 39
23/1/2021 2102 Pembayaran Utang, CV Bumi Permai 43
24/1/2021 2102 Cement Purchase, Semen Gresik 48
24/1/2021 2102 Sand Purchase, CV Bumi Permai 49
27/1/2021 2102 Pembayaran Utang, Semen Gresik 56
27/1/2021 2102 Pembayaran Utang, CV Bumi Permai 57
28/1/2021 2102 Cement Purchase, Semen Gresik 59
28/1/2021 2102 Sand Purchase, CV Bumi Permai 60

VAT_OUTPUT
DATE AC REMARK EV
01/1/2021 Beginning Balance
01/1/2021 2105 Sales, Toko Hidayah 1
06/1/2021 1302 Pembayaran PPN 11
20/1/2021 2105 Sales, TB Madani 36
23/1/2021 2105 Sales, Bp Rahmanto 41
24/1/2021 2105 Sales, Toko Agung 46
27/1/2021 2105 Sales, CV Harapan Jaya 55

EQUITY
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 3101 Prima Equity, Ending Balance

01/1/2021 Beginning Balance

29/1/2021 3102 Prima's Drawing/Prive, Banu Prima 61

01/1/2021 Beginning Balance

29/1/2021 3103 Jaya Equity, Ending Balance

01/1/2021 Beginning Balance

29/1/2021 3105 Abadi Equity, Ending Balance
SALES REVENUE
DATE AC REMARK EV
01/1/2021 Beginning Balance
01/1/2021 4101 Sales, Toko Hidayah 1
20/1/2021 4101 Sales, TB Madani 36
23/1/2021 4101 Sales, Bp Rahmanto 41
24/1/2021 4101 Sales, Toko Agung 46
27/1/2021 4101 Sales, CV Harapan Jaya 55
29/1/2021 4101 Closing Revenue Accounts 87

COST OF GOODS SOLD

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 5101 Closing FOH actual to COGS 82
29/1/2021 5101 COGS Entry 86

29/1/2021 5101 Closing COGS & Expenses Accounts 88

FOH ACTUAL MIXING DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5211 Utang Gaji Upah 1 15
09/1/2021 5211 Beban Listrik PLN 19
14/1/2021 5211 Utang Gaji Upah 2 28
23/1/2021 5211 Utang Gaji Upah 3 44
29/1/2021 5211 Utang Gaji Upah 4 65
29/1/2021 5211 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5211 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5211 Pembebanan Beban Asuransi 71
29/1/2021 5211 FOH Act Allocation Power Dept. 75
29/1/2021 5211 FOH Act Allocation Maintenance Dept. 76
29/1/2021 5211 FOH Act Allocation Service Dept. 77
29/1/2021 5211 Closing FOH Applied 78
29/1/2021 5211 Closing FOH act_Mixing Dept 79
FOH ACTUAL PRESSING DEPT
DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5212 Utang Gaji Upah 1 15
09/1/2021 5212 Beban Listrik PLN 19
14/1/2021 5212 Utang Gaji Upah 2 28
23/1/2021 5212 Utang Gaji Upah 3 44
29/1/2021 5212 Utang Gaji Upah 4 65
29/1/2021 5212 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5212 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5212 Pembebanan Beban Asuransi 71
29/1/2021 5212 FOH Act Allocation Power Dept. 75
29/1/2021 5212 FOH Act Allocation Maintenance Dept. 76
29/1/2021 5212 FOH Act Allocation Service Dept. 77
29/1/2021 5212 Closing FOH Applied 78
29/1/2021 5212 Closing FOH act_Pressing Dept 80

FOH ACTUAL FINISHING DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5213 Utang Gaji Upah 1 15
09/1/2021 5213 Beban Listrik PLN 19
14/1/2021 5213 Utang Gaji Upah 2 28
19/1/2021 5213 Pemakaian Paint & Thinner, Finishing Dept 35
23/1/2021 5213 Utang Gaji Upah 3 44
26/1/2021 5213 Pemakaian Paint & Thinner, Finishing Dept 52
29/1/2021 5213 Utang Gaji Upah 4 65
29/1/2021 5213 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5213 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5213 Pembebanan Beban Asuransi 71
29/1/2021 5213 FOH Act Allocation Power Dept. 75
29/1/2021 5213 FOH Act Allocation Maintenance Dept. 76
29/1/2021 5213 FOH Act Allocation Service Dept. 77
 29/1/2021 5213 Closing FOH Applied 78
29/1/2021 5213 Closing FOH act_Finishing Dept 81

FOH ACTUAL POWER DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5221 Utang Gaji Upah 1 15
09/1/2021 5221 Beban Listrik PLN 19
11/1/2021 5221 Pemakaian Fuel & Lubricant, Power 23
14/1/2021 5221 Utang Gaji Upah 2 28
19/1/2021 5221 Pemakaian Lubricant, Power Dept 34
23/1/2021 5221 Utang Gaji Upah 3 44
29/1/2021 5221 Fuel Lubricant, Power 64
29/1/2021 5221 Utang Gaji Upah 4 65
29/1/2021 5221 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5221 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5221 FOH Act Allocation Power Dept. 75

FOH ACTUAL MAINTENANCE DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5222 Utang Gaji Upah 1 15
09/1/2021 5222 Beban Listrik PLN 19
14/1/2021 5222 Utang Gaji Upah 2 28
23/1/2021 5222 Utang Gaji Upah 3 44
26/1/2021 5222 Bahan Habis Pakai, CV Laries 51
29/1/2021 5222 Pemakaian Lubricant, Maintenance 64
29/1/2021 5222 Utang Gaji Upah 4 65
29/1/2021 5222 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5222 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5222 FOH Act Allocation Power Dept. 75
29/1/2021 5222 FOH Act Allocation Maintenance Dept. 76
FOH ACTUAL SERVICE DEPT
DATE AC REMARK EV
01/1/2021 Beginning Balance
07/1/2021 5223 Utang Gaji Upah 1 15
09/1/2021 5223 Beban Listrik PLN 19
14/1/2021 5223 Utang Gaji Upah 2 28
23/1/2021 5223 Utang Gaji Upah 3 44
29/1/2021 5223 Utang Gaji Upah 4 65
29/1/2021 5223 Pembebanan Beban Depresiasi Mesin 67
29/1/2021 5223 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5223 FOH Act Allocation Power Dept. 75
29/1/2021 5223 FOH Act Allocation Maintenance Dept. 76
29/1/2021 5223 FOH Act Allocation Service Dept. 77

FOH APPLIED MIXING DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 5311 FOH Applied Mixing (Adjusment) 72
29/1/2021 5311 Closing FOH Applied 78

FOH APPLIED PRESSING DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 5312 FOH Applied Pressing (Adjusment) 73
29/1/2021 5312 Closing FOH Applied 78

FOH APPLIED FINISHING DEPT

DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 5313 FOH Applied Finishing (Adjusment) 74
29/1/2021 5313 Closing FOH Applied 78
FOH VARIANCE
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 5401 Closing FOH act_Mixing Dept 79
29/1/2021 5401 Closing FOH act_Pressing Dept 80
29/1/2021 5401 Closing FOH act_Finishing Dept 81
29/1/2021 5401 Closing FOH actual to COGS 82

GENERAL ADMINISTRATIVE EXPENSE

DATE AC REMARK EV
01/1/2021 Beginning Balance
09/1/2021 5501 Beban Listrik PLN 19
09/1/2021 5501 Pembelian Bahan Habis Pakai Administrasi 20
11/1/2021 5501 Beban Telepon, Telkom 24
14/1/2021 5501 Utang Gaji Upah 2 28
15/1/2021 5501 Beban Langganan Koran, SM 30
17/1/2021 5501 Beli ATK, TB Toga Mas 31
26/1/2021 5501 Servis Komputer, Aziz Computer 53
29/1/2021 5501 Utang Gaji Upah 4 65
29/1/2021 5501 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5501 Pembebanan Beban Depresiasi Kendaraan 69
29/1/2021 5501 Pembebanan Beban Depresiasi Peralatan Kant 70
29/1/2021 5501 Pembebanan Beban Asuransi 71
29/1/2021 5501 Closing COGS & Expenses Accounts 88

MARKETING EXPENSE
DATE AC REMARK EV
01/1/2021 Beginning Balance
01/1/2021 5601 Sales Fee, Toko Hidayah 2
03/1/2021 5601 Promotion Expense, Suara Merdeka 4
09/1/2021 5601 Beban Listrik PLN 19
14/1/2021 5601 Utang Gaji Upah 2 28
20/1/2021 5601 Sales Fee, TB Madani 37
24/1/2021 5601 Sales Fee, Toko Agung 47
 26/1/2021 5601 Sewa Kendaraan, Wahid Transport 50
27/1/2021 5601 Sales Fee, CV Harapan Jaya 58
29/1/2021 5601 Utang Gaji Upah 4 65
29/1/2021 5601 Pembebanan Beban Depresiasi Gedung 68
29/1/2021 5601 Pembebanan Beban Depresiasi Kendaraan 69
29/1/2021 5601 Pembebanan Beban Asuransi 71
29/1/2021 5601 Closing COGS & Expenses Accounts 88

PROFIT/LOSS
DATE AC REMARK EV
01/1/2021 Beginning Balance
29/1/2021 7011 Closing Revenue Accounts 87
29/1/2021 7011 Closing COGS & Expenses Accounts 88
ADJUSMENT LEDGER
1101
DR CR BALANCE
137,485,000.00
6,562,500.00 130,922,500.00
17,650,000.00 148,572,500.00
927,500.00 147,645,000.00
13,775,000.00 133,870,000.00
15,600,000.00 149,470,000.00
47,500,000.00 101,970,000.00
1,760,000.00 100,210,000.00
6,000,000.00 94,210,000.00
20,300,000.00 73,910,000.00
3,750,000.00 77,660,000.00
40,000,000.00 37,660,000.00
3,300,000.00 34,360,000.00
19,000,000.00 15,360,000.00
12,500,000.00 2,860,000.00
400,000.00 2,460,000.00
144,375,000.00 146,835,000.00
45,100,000.00 101,735,000.00
1,750,000.00 99,985,000.00
4,150,000.00 104,135,000.00
19,125,000.00 85,010,000.00
16,335,000.00 68,675,000.00
120,000.00 68,555,000.00
1,000,000.00 67,555,000.00
6,300,000.00 61,255,000.00
13,850,000.00 75,105,000.00
26,400,000.00 48,705,000.00
138,600,000.00 187,305,000.00
10,625,000.00 176,680,000.00
35,000,000.00 141,680,000.00
 5,687,500.00 135,992,500.00
3,500,000.00 132,492,500.00
1,400,000.00 131,092,500.00
750,000.00 130,342,500.00
125,125,000.00 255,467,500.00
31,680,000.00 223,787,500.00
13,600,000.00 210,187,500.00
4,375,000.00 205,812,500.00
15,000,000.00 190,812,500.00
3,750,000.00 187,062,500.00
42,000,000.00 145,062,500.00 145,062,500

1102
DR CR BALANCE
55,000,000.00
144,375,000.00 199,375,000.00
17,650,000.00 181,725,000.00
15,600,000.00 166,125,000.00
3,750,000.00 162,375,000.00
144,375,000.00 18,000,000.00
4,150,000.00 13,850,000.00
138,600,000.00 152,450,000.00
13,850,000.00 138,600,000.00
33,687,500.00 172,287,500.00
138,600,000.00 33,687,500.00
125,125,000.00 158,812,500.00
125,125,000.00 33,687,500.00
96,250,000.00 129,937,500.00 129,937,500

1201
DR CR BALANCE
10,625,000.00
10,625,000.00 0.00
19,125,000.00 19,125,000.00
15,300,000.00 3,825,000.00
10,625,000.00 14,450,000.00
 12,750,000.00 1,700,000.00
13,600,000.00 15,300,000.00
13,600,000.00 28,900,000.00
20,400,000.00 8,500,000.00 8,500,000

1202
DR CR BALANCE
24,000,000.00
4,000,000.00 20,000,000.00
41,000,000.00 61,000,000.00
23,000,000.00 38,000,000.00
24,000,000.00 62,000,000.00
24,000,000.00 38,000,000.00
28,800,000.00 66,800,000.00
24,800,000.00 91,600,000.00
3,400,000.00 88,200,000.00 88,200,000

1203
DR CR BALANCE
2,700,000.00
3,000,000.00 5,700,000.00
675,000.00 5,025,000.00
600,000.00 4,425,000.00 4,425,000

1204
DR CR BALANCE
800,000.00
1,600,000.00 2,400,000.00
320,000.00 2,080,000.00
200,000.00 1,880,000.00 1,880,000

1205
DR CR BALANCE
0.00
12,650,000.00 12,650,000.00
5,500,000.00 7,150,000.00
 6,600,000.00 550,000.00 550,000

1206
DR CR BALANCE
0.00
1,125,000.00 1,125,000.00
750,000.00 375,000.00
375,000.00 0.00
3,750,000.00 3,750,000.00
3,375,000.00 375,000.00 375,000

1211
DR CR BALANCE
0.00
14,625,000.00 14,625,000.00
5,000,000.00 19,625,000.00
38,300,000.00 57,925,000.00
3,550,000.00 61,475,000.00
36,750,000.00 98,225,000.00
6,250,000.00 104,475,000.00
23,800,000.00 128,275,000.00
5,450,000.00 133,725,000.00 133,725,000
22,695,000.00 156,420,000.00
128,953,333.33 27,466,666.67
22,695,000.00 128,953,333.33

1212
DR CR BALANCE
0.00
2,500,000.00 2,500,000.00
2,100,000.00 4,600,000.00
9,850,000.00 14,450,000.00
4,078,000.00 18,528,000.00 18,528,000
29,644,800.00 48,172,800.00
128,953,333.33 177,126,133.33
163,221,916.67 13,904,216.67
158,598,133.33 163,221,916.67

1213
DR CR BALANCE
77,440,000.00
3,125,000.00 80,565,000.00
2,750,000.00 83,315,000.00
7,800,000.00 91,115,000.00
6,649,000.00 97,764,000.00 97,764,000
19,307,800.00 117,071,800.00
163,221,916.67 280,293,716.67
154,402,855.05 125,890,861.62
182,529,716.67 154,402,855.05

1220
DR CR BALANCE
90,400,000.00
90,400,000.00 90,400,000
154,402,855.05 244,802,855.05
218,747,180.00 26,055,675.05
154,402,855.05 218,747,180.00

1301
DR CR BALANCE
18,000,000.00
1,500,000.00 16,500,000.00 16,500,000

1302
DR CR BALANCE
4,200,000.00
160,000.00 4,360,000.00
4,200,000.00 160,000.00
300,000.00 460,000.00
4,100,000.00 4,560,000.00
2,400,000.00 6,960,000.00
2,880,000.00 9,840,000.00
2,480,000.00 12,320,000.00 12,320,000

1303
DR CR BALANCE
0.00
6,000,000.00 6,000,000.00 6,000,000

1410
DR CR BALANCE
18,000,000.00
18,000,000.00 18,000,000

1411
DR CR BALANCE
9,000,000.00
180,000.00 9,180,000.00

1420
DR CR BALANCE
210,000,000.00
210,000,000.00 210,000,000

1421
DR CR BALANCE
105,000,000.00
2,100,000.00 107,100,000.00

1430
DR CR BALANCE
598,000,000.00
598,000,000.00 598,000,000

1431
DR CR BALANCE
212,500,000.00
 5,980,000.00 218,480,000.00

1440
DR CR BALANCE
345,000,000.00
345,000,000.00 345,000,000

1441
DR CR BALANCE
172,000,000.00
3,450,000.00 175,450,000.00

1501
DR CR BALANCE
736,000,000.00
736,000,000.00 736,000,000

2101
DR CR BALANCE
0.00
19,775,000.00 19,775,000.00
19,000,000.00 775,000.00
15,600,000.00 16,375,000.00
16,335,000.00 40,000.00
35,590,000.00 35,630,000.00
35,000,000.00 630,000.00
41,391,500.00 42,021,500.00
42,000,000.00 21,500.00

2102
DR CR BALANCE
87,500,000.00
47,500,000.00 40,000,000.00
40,000,000.00 0.00
45,100,000.00 45,100,000.00
19,125,000.00 64,225,000.00
45,100,000.00 19,125,000.00
19,125,000.00 0.00
26,400,000.00 26,400,000.00
10,625,000.00 37,025,000.00
26,400,000.00 10,625,000.00
10,625,000.00 0.00
31,680,000.00 31,680,000.00
13,600,000.00 45,280,000.00
31,680,000.00 13,600,000.00
13,600,000.00 0.00
27,280,000.00 27,280,000.00
13,600,000.00 40,880,000.00

2105
DR CR BALANCE
24,500,000.00
13,125,000.00 37,625,000.00
4,200,000.00 160,000.00
12,600,000.00 25,725,000.00
3,062,500.00 28,787,500.00
11,375,000.00 40,162,500.00
8,750,000.00 48,912,500.00

3000
DR CR BALANCE
590,000,000.00
590,000,000.00

0.00
15,000,000.00 15,000,000.00 15,000,000

565,000,000.00
565,000,000.00

562,150,000.00
562,150,000.00
 4101
DR CR BALANCE
0.00
131,250,000.00 131,250,000.00
126,000,000.00 257,250,000.00
30,625,000.00 287,875,000.00
113,750,000.00 401,625,000.00
87,500,000.00 489,125,000.00
489,125,000.00 0.00

5101
DR CR BALANCE
0.00
11,602,900.00 11,602,900.00
218,747,180.00 230,350,080.00
230,350,080.00 0.00
230,350,080.00 0.00

5211
DR CR BALANCE
0.00
1,500,000.00 1,500,000.00
2,500,000.00 4,000,000.00
450,000.00 4,450,000.00
450,000.00 4,900,000.00
5,710,000.00 10,610,000.00
1,290,000.00 11,900,000.00
517,500.00 12,417,500.00
225,000.00 12,642,500.00 12,642,500
4,519,000.00 17,161,500.00
5,513,100.00 22,674,600.00
4,750,437.50 27,425,037.50
22,695,000.00 4,730,037.50
4,730,037.50 0.00
14,782,537.50 27,425,037.50

5212
DR CR BALANCE
0.00
450,000.00 450,000.00
2,500,000.00 2,950,000.00
600,000.00 3,550,000.00
2,500,000.00 6,050,000.00
2,725,000.00 8,775,000.00
1,900,000.00 10,675,000.00
862,500.00 11,537,500.00
375,000.00 11,912,500.00 11,912,500
6,778,500.00 18,691,000.00
4,594,250.00 23,285,250.00
9,500,875.00 32,786,125.00
29,644,800.00 3,141,325.00
3,141,325.00 0.00
20,873,625.00 32,786,125.00

5213
DR CR BALANCE
0.00
500,000.00 500,000.00
1,875,000.00 2,375,000.00
500,000.00 2,875,000.00
995,000.00 3,870,000.00
600,000.00 4,470,000.00
800,000.00 5,270,000.00
785,000.00 6,055,000.00
790,000.00 6,845,000.00
690,000.00 7,535,000.00
300,000.00 7,835,000.00 7,835,000
6,778,500.00 14,613,500.00
3,675,400.00 18,288,900.00
4,750,437.50 23,039,337.50
 19,307,800.00 3,731,537.50
3,731,537.50 0.00
15,204,337.50 23,039,337.50

5221
DR CR BALANCE
0.00
1,550,000.00 1,550,000.00
1,875,000.00 3,425,000.00
6,250,000.00 9,675,000.00
750,000.00 10,425,000.00
375,000.00 10,800,000.00
1,550,000.00 12,350,000.00
7,350,000.00 19,700,000.00
1,550,000.00 21,250,000.00
1,000,000.00 22,250,000.00
345,000.00 22,595,000.00 22,595,000
22,595,000.00 0.00
0.00 22,595,000.00

5222
DR CR BALANCE
0.00
2,350,000.00 2,350,000.00
1,250,000.00 3,600,000.00
1,700,000.00 5,300,000.00
3,520,000.00 8,820,000.00
1,400,000.00 10,220,000.00
2,625,000.00 12,845,000.00
2,350,000.00 15,195,000.00
750,000.00 15,945,000.00
172,500.00 16,117,500.00 16,117,500
2,259,500.00 18,377,000.00
18,377,000.00 0.00
2,259,500.00 18,377,000.00
 5223
DR CR BALANCE
0.00
2,800,000.00 2,800,000.00
1,250,000.00 4,050,000.00
1,800,000.00 5,850,000.00
3,070,000.00 8,920,000.00
2,805,500.00 11,725,500.00
250,000.00 11,975,500.00
172,500.00 12,148,000.00 12,148,000
2,259,500.00 14,407,500.00
4,594,250.00 19,001,750.00
19,001,750.00 0.00
6,853,750.00 19,001,750.00

5311
DR CR BALANCE
0.00
22,695,000.00 22,695,000.00
22,695,000.00 0.00
22,695,000.00 22,695,000.00

5312
DR CR BALANCE
0.00
29,644,800.00 29,644,800.00
29,644,800.00 0.00
29,644,800.00 29,644,800.00

5313
DR CR BALANCE
0.00
19,307,800.00 19,307,800.00
19,307,800.00 0.00
19,307,800.00 19,307,800.00
 5401
DR CR BALANCE
0.00
4,730,037.50 4,730,037.50
3,141,325.00 7,871,362.50
3,731,537.50 11,602,900.00
11,602,900.00 0.00
11,602,900.00 11,602,900.00

5501
DR CR BALANCE
0.00
625,000.00 625,000.00
400,000.00 1,025,000.00
1,750,000.00 2,775,000.00
650,000.00 3,425,000.00
120,000.00 3,545,000.00
1,000,000.00 4,545,000.00
750,000.00 5,295,000.00
5,289,000.00 10,584,000.00
345,000.00 10,929,000.00
1,100,000.00 12,029,000.00
180,000.00 12,209,000.00
300,000.00 12,509,000.00 12,509,000
12,509,000.00 0.00

5601
DR CR BALANCE
0.00
6,562,500.00 6,562,500.00
927,500.00 7,490,000.00
625,000.00 8,115,000.00
750,000.00 8,865,000.00
6,300,000.00 15,165,000.00
5,687,500.00 20,852,500.00
 3,500,000.00 24,352,500.00
4,375,000.00 28,727,500.00
4,000,000.00 32,727,500.00
345,000.00 33,072,500.00
1,000,000.00 34,072,500.00
300,000.00 34,372,500.00 34,372,500
34,372,500.00 0.00

7011
DR CR BALANCE
0.00
489,125,000.00 489,125,000.00
277,231,580.00 211,893,420.00

2,806,299,000
TRIAL BALANCE
22,695,000 128,953,333
158,598,133 163,221,917

182,529,717 154,402,855

154,402,855 218,747,180
 9,180,000

107,100,000
218,480,000

175,450,000

21,500
 40,880,000

48,912,500

590,000,000

565,000,000

562,150,000
489,125,000

230,350,080 0
 14,782,538 27,425,038

20,873,625.00 32,786,125.00
15,204,337.50 23,039,337.50

0 22,595,000

2,259,500 18,377,000
 6,853,750 19,001,750

22,695,000 22,695,000

29,644,800 29,644,800

19,307,800 19,307,800
11,602,900 11,602,900
 2,806,299,000 891,800,035 891,800,035
TRIAL BALANCE ADJUSMENT
CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang
WORKSHEET
No Trial Ballances Adjustment
Accounts
Code D K Debet
1101 Cash 145,062,500.00
1102 Account Receivable 129,937,500.00
1201 Sand Inventory 8,500,000.00
1202 Cement Inventory 88,200,000.00
1203 Paint Inventory 4,425,000.00
1204 Thinner Inventory 1,880,000.00
1205 Fuel Inventory 550,000.00
1206 Lubricant Inventory 375,000.00
1211 WIP_Mixing Dept 133,725,000.00 22,695,000.00
1212 WIP_Pressing Dept 18,528,000.00 158,598,133.33
1213 WIP_Finishing Dept 97,764,000.00 182,529,716.67
1220 Roof tile Inventory 90,400,000.00 154,402,855.05
1301 Prepaid Insurance 16,500,000.00
1302 VAT_Input 12,320,000.00
1303 Prepaid Income Tax (Persekot PPh) 6,000,000.00
1410 Office Equipment 18,000,000.00
1411 Acc. Depr_Office Equipment 9,180,000.00
1420 Vehicles 210,000,000.00
1421 Acc. Depr_Vehicles 107,100,000.00
1430 Factory Machinery 598,000,000.00
1431 Acc. Depr_Factory Machinery 218,480,000.00
1440 Building 345,000,000.00
1441 Acc. Depr_Building 175,450,000.00
1501 Land 736,000,000.00
2101 Salaries & Wages Payable 21,500.00
2102 Accounts Payable 40,880,000.00
2105 VAT_Output 48,912,500.00
2106 Income Tax Payable
3101 Prima's Equity 590,000,000.00
3102 Prima's Drawing 15,000,000.00
3103 Jaya's Equity 565,000,000.00
3104 Jaya's Drawing
3105 Abadi's Equity 562,150,000.00
3106 Abadi's Drawing
4101 Sales Revenue 489,125,000.00
5101 Cost of Goods Sold 230,350,080.00
5211 FOH act_Mixing Dept 12,642,500.00 14,782,537.50
5212 FOH act_Pressing Dept 11,912,500.00 20,873,625.00
5213 FOH act_Finishing Dept 7,835,000.00 15,204,337.50
5221 FOH act_Power Dept 22,595,000.00 -
5222 FOH act_Maintenance Dept 16,117,500.00 2,259,500.00
5223 FOH act_Service Dept 12,148,000.00 6,853,750.00
5311 FOH applied_Mixing Dept 22,695,000.00
5312 FOH applied_Pressing Dept 29,644,800.00
5313 FOH applied_Finishing Dept 19,307,800.00
5401 FOH Variance 11,602,900.00
5501 General Administrative Expense 12,509,000.00
5601 Marketing Expense 34,372,500.00
7001 Profit/Loss
2,806,299,000.00 2,806,299,000.00 891,800,035.05

HARUS SAMA, JIKA BEDA MUNCUL TULISAN DI SEL KUNING

 WORKSHEET
Adjustment NYD Laba Rugi Neraca
Kredit Debit Kredit Debet Kredit Debet
145,062,500.00 145,062,500.00
129,937,500.00 129,937,500.00
8,500,000.00 8,500,000.00
88,200,000.00 88,200,000.00
4,425,000.00 4,425,000.00
1,880,000.00 1,880,000.00
550,000.00 550,000.00
375,000.00 375,000.00
128,953,333.33 27,466,666.67 27,466,666.67
163,221,916.67 13,904,216.67 13,904,216.67
154,402,855.05 125,890,861.62 125,890,861.62
218,747,180.00 26,055,675.05 26,055,675.05
16,500,000.00 16,500,000.00
12,320,000.00 12,320,000.00
6,000,000.00 6,000,000.00
18,000,000.00 18,000,000.00
9,180,000.00
210,000,000.00 210,000,000.00
107,100,000.00
598,000,000.00 598,000,000.00
218,480,000.00
345,000,000.00 345,000,000.00
175,450,000.00
736,000,000.00 736,000,000.00
21,500.00
40,880,000.00
48,912,500.00

590,000,000.00
15,000,000.00 15,000,000.00
565,000,000.00

562,150,000.00

489,125,000.00 489,125,000.00
- 230,350,080.00 230,350,080.00
27,425,037.50 -
32,786,125.00 -
23,039,337.50 -
 22,595,000.00 -
18,377,000.00 -
19,001,750.00 -
22,695,000.00 -
29,644,800.00 -
19,307,800.00 -
11,602,900.00 -
12,509,000.00 12,509,000.00
34,372,500.00 34,372,500.00
- 211,893,420.00
891,800,035.05 2,806,299,000.00 2,806,299,000.00 489,125,000.00 489,125,000.00 2,529,067,420.00
Neraca
Kredit

9,180,000.00

107,100,000.00

218,480,000.00

175,450,000.00

21,500.00
40,880,000.00
48,912,500.00

590,000,000.00

565,000,000.00

562,150,000.00
 211,893,420.00
2,529,067,420.00
PRODUCTION COST REPORT

CV Primajaya Abadi
PRODUCTION COSTS REPORT
MIXING DEPARTMENT
31 JANUARY 2021

PHISICAL QUANTITY SCHEDULE

Begining WIP (1 January) -
Transfered in 500,000 +
500,000
Transfered out 400,000
Ending WIP 100% 50% 100,000 +
500,000
EQUIVALENT PRODUCT UNITS
Materials CC
Transfer out, to Pressing 400,000 400,000
Ending WIP 100,000 50,000
Jumlah 500,000 450,000

COST APPLIED
WIP Beginning Curent Period
Direct Material 0 113,475,000
Direct Labor 0 20,250,000
Factory Overhead 0 22,695,000
Total 156,420,000

COST RESPONSIBILITY
Transfered out: 400.000 unit
Direct Material 400.000 units x Rp 227 = 90,780,000
Direct Labor 400.000 units x Rp 45 = 18,000,000
Factory Overhead 400.000 units x Rp 50 = 20,173,333.33
Ending WIP
Direct Material 100.000 units x 100% x Rp 227 = 22,695,000
Direct Labor 100.000 units x 50% x Rp 45 = 2,250,000
Factory Overhead 100.000 units x 50% x Rp 50 = 2,521,666.67

CV Primajaya Abadi
PRODUCTION COSTS REPORT
 PRESSING DEPARTMENT
31 JANUARY 2021

PHISICAL QUANTITY SCHEDULE

Begining WIP (1 January) -
Transfered in 400,000 +
400,000
Transfered out 365,000
Ending WIP 100% 60% 35,000 +
400,000
EQUIVALENT PRODUCT UNITS
Costs from Mixing CC
Transfer out, to Finishing 365,000 365,000
Ending WIP 35,000 21,000
Total 400,000 386,000

COST APPLIED
WIP Beginning Curent Period
Costs from Mixing 0 128,953,333
Direct Labor 0 18,528,000
Factory Overhead 0 29,644,800
Total 177,126,133.33

COST RESPONSIBILITY
Transfered out: 365.000 unit
Costs from Mixing 365.000 units x Rp 322 = 117,669,916.67
Direct Labor 365.000 units x Rp 48, = 17,520,000
Factory Overhead 365.000 units x Rp 76,8 = 28,032,000
Ending WIP
Costs from Mixing 35.000 units x 100% x Rp 322 = 11,283,416.7
Direct Labor 35.000 units x 60% x Rp 48, = 1,008,000.0
Factory Overhead 35.000 units x 60% x Rp 76,8 = 1,612,800.0

CV Primajaya Abadi
PRODUCTION COSTS REPORT
FINISHING DEPARTMENT
31 JANUARY 2021

PHYSICAL UNITS
Begining WIP (1 January) 0% 80,000
Transfered in 365,000 +
 445,000
Transfered out 240,000
Ending WIP (31 January) 80% 205,000 +
445,000
EQUIVALENT UNITS
Costs from Pressing CC
Transfer out, Finished Goods 240,000 240,000
Ending WIP 205,000 164,000
Total 445,000 404,000

COST APPLIED
WIP Beginning Curent Period
Costs from Pressing Rp 58,000,000 163,221,917
Direct Labor Rp 13,440,000 20,324,000
Factory Overhead Rp 6,000,000 19,307,800
Total 77,440,000 202,853,717

COST RESPONSIBILITY
Transfered out: 240.000 unit
Costs from Pressing : 240.000 units x Rp 497 = 119,310,696.63
Direct Labor : 240.000 units x Rp 83,57 = 20,057,821.78
Factory Overhead : 240.000 units x Rp 62,64 = 15,034,336.63
Ending WIP
Costs from Pressing 205.000 units x 100% x Rp 497 = 101,911,220.04
Direct Labor 205.000 units x 80% x Rp 83,57 = 13,706,178.22
Factory Overhead 205.000 units x 80% x Rp 62,64 = 10,273,463.37
 Sel Kuning Diisi

WIP per 1 January

Unit Transferred in
Units Transferred Out

MIXING
unit WIP Begin 0
In 500,000 500,000 400,000
WIP Ending 100,000
unit

Total Euqiv Units Cost per Unit

113,475,000 500,000 226.95
20,250,000 450,000 45.00
22,695,000 450,000 50.43
156,420,000 322.38

128,953,333.33

27,466,666.67
156,420,000.00
unit

unit

18,528,000

Total Euqiv Units Cost per Unit

128,953,333 400,000 322.38
18,528,000 386,000 48.00
29,644,800 386,000 76.80
447.18

163,221,916.67

13,904,216.67
177,126,133.33
unit

unit

Total Euqiv Units Cost per Unit

Rp 221,221,917 445,000 497.13
Rp 33,764,000 404,000 83.57
Rp 25,307,800 404,000 62.64
280,293,716.67 643.35

32,488,934.08

154,402,855.05

125,890,861.62
280,293,716.67
 Mixing Pressing Finishing
0 0 80,000 Units
500,000 400,000 365,000
400,000 365,000 240,000 NIM AKHIR
0-4 250,000
5-9 240,000
PRESSING FINISHING
0 80,000
400,000 365,000 365,000 240,000 Out
35,000 205,000
CV Primajaya Abadi
Jl. Pembangunan Utara No. 12 Semarang

COST OF GOOD SOLD REPORT AND INCOME STATEMENT

CV Primajaya Abadi
Jl. Pembangunan Utara No 12 Semarang
COGS REPORT
Period 31-12-2020 -sd- 31-1-2021

Roof Tile Inventory, Beginning Rp 90,400,000.00

Cost of Production Finishing Dept.:
WIP Beginning Rp 77,440,000.00
Cost of Good Manufacturing:
CF_Pressing Rp 163,221,916.67
Direct Labor Rp 20,324,000.00
Factory Overhead Rp 19,307,800.00
Total Cost of Good Manufacturing Rp 202,853,716.67
WIP Total Rp 280,293,716.67
WIP Ending Rp 125,890,861.62
Cost of Production Finishing Dept. Rp 154,402,855.05
Roof Tile Inventory Available to Sale Rp 244,802,855.05
Roof Tile Inventory, Ending Rp 26,055,675.05
Rp 218,747,180.00
Adjusment to FOH Variance Rp 11,602,900.00
Cost of Goods Sold Rp 230,350,080.00

CV Primajaya Abadi
Jl. Pembangunan Utara No 12 Semarang
INCOME STATEMENT
Period 31-12-2020 -sd- 31-1-2021
Revenues
4101 Sales Revenue

5101 Cost of Goods Sold

Profit/Loss from Operating

5501 General Administrative Expense Rp 12,509,000

5601 Marketing Expense Rp 34,372,500

Profit/Loss Before Interest & Taxes

Other Revenues:
6101 Interest Revenue Rp -
6102 Bank Services revenue Rp -
6103 Miscelenous Revenue Rp -

Other Expenses:
6201 Interest Expense Rp -
6202 Bank Expense Rp -
6203 Miscellaneous Expense Rp -

PROFIT/LOSS
489,125,000.00

230,350,080.00
258,774,920.00

46,881,500.00
211,893,420.00
 0.00
211,893,420.00

0.00
211,893,420.00
 CV PRIMAJAYA ABADI
STATEMENT OF FINANCIAL POSITION
January 31, 2021
ASSET LIABILITIES
Cash 145,062,500.00 Salaries & Wages Payable
Account Receivables
Bp Rahmanto 33,687,500.00 Accounts Payable
Tn Yahya Effendi 0.00
Tn Lukman Hidayat 0.00
TB Madani 0.00
CV Harapan Jaya 96,250,000.00
129,937,500.00 VAT_Output
Inventory
Sand 8,500,000.00 TOTAL LIABILITIES
Cement 88,200,000.00
Paint 4,425,000.00 EQUITY
Thinner 1,880,000.00
Fuel 550,000.00 Primas Equity
Lubricant 375,000.00 Primas Drawing
WIP Mixing 27,466,666.67
WIP Pressing 13,904,216.67
WIP Finishing 125,890,861.62 Jayas Equity
Roof Tile 26,055,675.05 Jayas Drawing
297,247,420.00
Prepaid Insurance 16,500,000.00 Abadis Equity
VAT_Input 12,320,000.00 Abadis Drawing
Prepaid Income Tax 6,000,000.00

Office Equipment 18,000,000.00 Retained Earnings

Acc. Depr. Office Equipment 9,180,000.00
8,820,000.00 TOTAL EQUITY
Vehicles 210,000,000.00
Acc. Depr. Office Vehicles 107,100,000.00
102,900,000.00
Factory Machinery 598,000,000.00
Acc. Depr. Office Factory Machinery 218,480,000.00
379,520,000.00
Building 345,000,000.00
Acc. Depr. Office Building 175,450,000.00
169,550,000.00

Land 736,000,000.00

TOTAL ASSETS 2,003,857,420.00 TOTAL LIABILITIES & EQUITIES

PRIMAJAYA ABADI
T OF FINANCIAL POSITION
anuary 31, 2021
LIABILITIES
Salaries & Wages Payable 21,500.00

Accounts Payable
Semen Gresik 27,280,000.00
CV Bumi Permai 13,600,000.00
40,880,000.00

VAT_Output 48,912,500.00

TOTAL LIABILITIES 89,814,000.00

EQUITY

Primas Equity 590,000,000.00

Primas Drawing 15,000,000.00
575,000,000.00

Jayas Equity 565,000,000.00

Jayas Drawing
565,000,000.00
Abadis Equity 562,150,000.00
Abadis Drawing
562,150,000.00

Retained Earnings 211,893,420.00

TOTAL EQUITY 1,914,043,420.00

TOTAL LIABILITIES & EQUITIES 2,003,857,420.00

Pertemuan Realisasi Target Pertemuan Berikut
1 Penjelasan Saldo Awal
2 Saldo Awal BT 1,2,4
3 BT 1,2,4 BT14
4 BT14 BT 35
5 BT 35 BT 51
6 BT 51 BT 67
7 BT 67 BT 71, Trial Balance
UTS
8 BT 71, Trial Balance FOH Table 1, 72,73, 74
9 FOH Table 1, 72,73, 74 FOH Table 2 75, 76, 77
10 FOH Table 2 75, 76, 77 78, 79, 80, 81, 82
11 78, 79, 80, 81, 82 HPPROD, 83, 84, 85
12 HPPROD, 83, 84, 85 86 87, COGS, IS
13 86 87, COGS, IS Neraca, CALK
14 Neraca, CALK
UAS