BENGKALIS MURIA

Cash Receipt Journal

Period 2016, December

Ref.
Date Credit Account Cr. Other Accounts Cr. Account Receivable Db. Cash
Post.
2016
Des 3 Yapen Rp 5,100,000 Rp 5,100,000
10 Lindu Rp 4,850,000 Rp 4,850,000
12 Rinjani Rp 1,980,000 Rp 1,980,000
16 Service Revenue Rp 21,700,000 Rp 21,700,000
25 Yapen Rp 4,100,000 Rp 4,100,000
31 Service Revenue Rp 19,700,000 Rp 19,700,000
31 Rp 41,400,000 Rp 16,030,000 Rp 57,430,000

BENGKALIS MURIA
Purchase Journal
Period 2016, December

Ref. Cr. Account Db. Maintenance Db. Office Db. Other Ref.
Date Credit Account Total
Post. Payable Equipment Supplies Accounts Post.
2016
Rp Rp
Des 5 Sanggabuana Mobil 39,500,000 Kendaraan 39,500,000
Rp Rp
6 Tambora Komputer 4,800,000 Peralatan kantor 4,800,000
Rp Rp
18 Malintang 1,750,000 1,750,000
Rp Rp Rp
19 Anggi Gita 1,825,000 1,500,000 325,000
Rp Rp
23 Selayar 440,000 440,000
Rp Rp Rp Rp
31 48,315,000 3,250,000 765,000 44,300,000
 BENGKALIS MURIA
Jurnal Umum
Periode 2016, December

Ref.
Date Account Name Debit Credit
Post.
2016
Des. 20 Vehicle Maintenance Equipment Expense Rp 3,600,000
Vehicle Maintenance Equipment Rp 3,600,000
 BENGKALIS MURIA
Ledger

Period 2016, December

Ledger

Account Name : Cash Code

Account :11
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp160,900,000
31 Rp57,430,000 Rp218,330,000

Rp125,350,00
31 0 Rp92,980,000

Ledger

Account Name : Code

Account Receivable Account: 12
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 14,050,000
31 Rp 21,920,000 Rp 35,970,000
31 Rp 16,030,000 Rp 19,940,000
 Ledger

Account Name : Vehicle Code

Maintenance Equipment Account : 14
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 10,850,000
20 Rp 3,600,000 Rp 7,250,000
31 Rp 3,250,000 Rp 10,500,000

Ledger

Account Name : Office Code

Supplies Account: 15
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 4,900,000
31 Rp 765,000 Rp 5,665,000
31 Rp 310,000 Rp 5,975,000

Ledger

Account Name : Office Code

Equipment Account : 16
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 28,500,000
6 Rp 4,800,000 Rp 33,300,000
 Ledger

Account Name : Accumulated Depreciation- Code

Office Equipment Account : 17
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 6,900,000

Ledger

Account Name : Vehicle Code

Account: 18
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 95,900,000
5 Rp 39,500,000 Rp135,400,000
16 Rp40,900,000 Rp176,300,000

Ledger

Account Name : Depreciation- Code

Vehicle Accumulation Account : 19
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 14,700,000
 Ledger

Account Name : Code

Account Payable Account : 21
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6
Des. 1 Saldo Rp 4,250,000
31 Rp 48,315,000 Rp 52,565,000
3
1 Rp 48,550,000 Rp 4,015,000

Ledger
Account Name : Code
Sandika's, Capital Account : 31
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp
Des. 1 Saldo 289,250,000

Ledger
Account Name : Code
Sandika's, Prive Account : 32
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 24 3,200,000 3,200,000

Ledger
Account Name : Code
Service Revenue Account : 41
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 16 21,700,000 21,700,000
Rp Rp
31 19,700,000 41,400,000
Rp Rp
31 21,920,000 63,320,000
 Ledger
Account Name : Code
Driver's Salary Account : 51
Expenses
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 30 16,900,000 16,900,000

Ledger
Account Name : Vehicle Maintenance Code
Equipment Expenses Account : 52
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 20 3,600,000 3,600,000

Ledger
Account Name : BBM Code
Expenses Account : 53
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 9 800,000 800,000

Ledger
Account Name : Rent Code
Expenses Account : 62
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 1 4,500,000 4,500,000

Ledger
Account Name : Code
Advertising Expenses Account : 63
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 20 1,990,000 1,990,000

Ledger
Account Name : Other Code
Administration Expenses Account : 64
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 17 600,000 600,000

Ledger
Account Name : Office Code Name
Salary Expenses : 61
Ref. Balance
Date Explanation Debit Credit
Post. Debit Credit
2016
Rp Rp
Des. 30 7,600,000 7,600,000

BENGKALIS MURIA
Trial Balance
Periode 2016, December
Ref Account Name Debit Credit
11 Cash Rp 92,980,000
12 Account Receivable Rp 19,940,000
14 Vehicle Maintenance Supplies Rp 10,500,000
15 Office Supplies Rp 5,975,000
16 Office Equipment Rp 33,300,000
17 Accum. Depreciation- Office Equipment Rp 6,900,000
18 Vehicle Rp 176,300,000
19 Accum. Depreciation- Vehicle Rp 14,700,000
21 Account Payable Rp 4,015,000
31 Salaries Payable Rp 289,250,000
32 Prive Sandika Rp 3,200,000
41 Service Revenue Rp 63,320,000
51 Drive Salaries Expense Rp 16,900,000
52 Vehicle Maintenance Supplies Expense Rp 3,600,000
53 BBM Expense Rp 800,000
61 Office Employee Salaries Expense Rp 7,600,000
62 Rent Expense Rp 4,500,000
63 Advertising Expense Rp 1,990,000
64 Other Administration Expense Rp 600,000
TOTAL Rp 378,185,000 Rp 378,185,000