PT BERKAH

Cash Payment Journal

December 2018

DEBIT CR
Document OTHER
DATE ACCOUNT DEBITED ACCOUNTS PAYABLE CASH IN BANK
Number
21210 Acc No 11110 Acc No
AMOUNT
2 Des 2013 NO ENTRY BKK12-1
4 Des 2013 NO ENTRY BKK12-2
5 Des 2013 NO ENTRY BKK12-3
7 Des 2013 NO ENTRY BKK12-4
8 Des 2013 NO ENTRY BKK12-5
8 Des 2013 Account Payable BKK12-6 Rp 44,000,000 Rp 43,120,000 11,310
10 Des 2013Account Payable BKK12-7 Rp 11,000,000 Rp 11,000,000
16 Des 2013NO ENTRY BKK12-8
16 Des 2013Account Payable, Late Fee Expense BKK12-9 Rp 22,000,000 62,900 Rp 220,000 Rp 22,220,000
18 Des 2013Account Payable BKK12-10 Rp 30,000,000 Rp 29,400,000 11,310
18 Des 2013Credit Card, Interest Expense BKK12-11 21,110 Rp 4,200,000 Rp 4,410,000
91,000 Rp 210,000
18 Des 2013Bank Mandiri Loan, Interest Expense BKK12-12 22,100 Rp 15,000,000 Rp 16,500,000
91,000 Rp 1,500,000
19 Des 2013Wages and Salaries BKK12-13 63,100 Rp 6,750,000 Rp 6,399,500 21,310
20 Des 2013Vehicle BKK12-14 13,310 Rp 160,000,000 Rp 45,000,000 21,110
21 Des 2013Credit Card, Interest Expense BKK12- 21,110 Rp 30,000,000 Rp 30,600,000
91,000 Rp 600,000
28 Des 2013Account Payable BKK-10 Rp 30,000,000 Rp 29,400,000 11,310

SUB TOTAL Rp 137,000,000 Rp 218,480,000 Rp 238,049,500

TOTAL Rp 355,480,000 Rp
Rp -

Rp -
PT BERKAH
Payment Journal
December 2018 Page : JKK1

CREDIT
OTHER

Acct Name
AMOUNT

Merchandise Inventory Rp 880,000

Merchandise Inventory Rp 600,000

VAT Out Rp 350,500

Credit Card Rp 115,000,000

Merchandise Inventory Rp 600,000

Rp 117,430,500
Rp 355,480,000
 PT BERKAH
Cash Receipt Journal
December 2013

DEBIT CREDIT
DATE DOC. NO. ACCOUNT CREDITED SALES DISCOUNT CASH IN BANK OTHER Account Receivable OTHER
42300 11101 ACCT NO. Account Title AMOUNT 11103 ACCT NO. Account Title
5 Des 2013 BKM 12-1 Account Receivable Rp 165,000 Rp 16,335,000 Rp 16,500,000
9 Des 2013 BKM12-2 Sales Rp 15,315,000 51,100 Cost Of Good Sold Rp 9,120,000 41,100 Sales of Merchandise
21,310 VAT OUT
42,100 Freight Collected
11,310 Merchandise Inventory
11 Des 2013 BKM12-3 Vehicle Rp 63,000,000 13,310 Vehicle
12 Des 2013 BKM12-4 Account Receivable Rp 16,500,000 Rp 16,500,000
18 Des 2013 BKM12-5 Sales Rp 13,570,000 51,100 Cost Of Good Sold Rp 8,454,800 41,100 Sales of Merchandise
21,310 VAT OUT
42,100 Freight Collected
11,310 Merchandise Inventory
21 Des 2013 BKM12-6 Account Receivable Rp 32,485,000 Rp 32,485,000

Sub Total Rp 165,000 Rp 157,205,000 Rp - Rp 17,574,800 Rp 65,485,000

Total Rp 174,944,800 Rp 17
Rp -
T BERKAH
Receipt Journal
Page : JKM1

CREDIT
OTHER
AMOUNT

Rp 13,800,000
Rp 1,380,000
Rp 135,000
Rp 9,120,000
Rp 63,000,000

Rp 12,200,000
Rp 1,220,000
Rp 150,000
Rp 8,454,800

Rp 109,459,800
Rp 174,944,800
 PT BERKAH
Purchase Journal
December 2013
JB1
DEBIT CREDIT
DATE DOC. NO. VENDOR'S Merchandise Value Added Taxes Freigt Paid Account Payable
Inventory 11310 - In 21320 51200 21210

5 Des 2013 NP2-12 PT NUSA PERSADA 2/10 N/30 Rp 18,000,000 Rp 1,800,000 Rp 60,000 Rp 19,860,000
13 Des 2013 LI4-12 PT CIPTA PESONA INTI JAYA 2/10 N/30 Rp 40,150,000 Rp 4,015,000 Rp 120,000 Rp 44,285,000
22 Des 2013 NP6-12 PT NUSA PERSADA 2/10 N/30 Rp 12,730,000 Rp 1,273,000 Rp 12,000 Rp 14,015,000
23 Des 2013 LI7-12 PT CIPTA PESONA INTI JAYA 2/10 N/30 Rp 11,040,000 Rp 1,104,000 Rp 160,000 Rp 12,304,000
25 Des 2013 MN39-12 PT MEKAR NUSA DUA 2/10 N/30 Rp 39,000,000 Rp 3,900,000 Rp 82,000 Rp 42,982,000

Sub Total Rp 120,920,000 Rp 12,092,000 Rp 434,000 Rp 133,446,000

Total Rp 133,446,000 Rp 133,446,000

 PT BERKAH
Sales Journal
Dec-13

DEBIT CREDIT
DATE DOC. NO. Customer's
ACCOUNTS INSURANCE
COST OF SALES SALES SALES SERVICE VAT - OUT
RECEIVABLE PAYABLE

2 Des 2013 FPJ12-1 Toko Alex 1/10 N/30 Rp 32,485,000 Rp 19,000,000 Rp 29,500,000 Rp 2,950,000

8 Des 2013 FPJ12-2 Toko Baru 1/10 N/30 Rp 15,110,000 Rp 8,960,000 Rp 13,600,000 Rp 1,360,000

14 Des 2013 FPJ12-3 Toko Contoh 1/10 N/30 Rp 51,185,000 Rp 32,048,000 Rp 46,400,000 Rp 4,640,000

17 Des 2013 FPJ12-4 Toko Dita 1/10 N/30 Rp 23,135,000 Rp 14,518,000 Rp 21,000,000 Rp 2,100,000

24 Des 2013 FPJ12-5 Toko Contoh 1/10 N/30 Rp 41,607,000 Rp 27,123,600 Rp 37,800,000 Rp 3,780,000

sub total Rp 163,522,000 Rp 101,649,600 Rp 148,300,000 Rp 14,830,000

Total Rp 265,171,600 Rp
Page :JP1

FREIGHT
INVENTORY
COLLECTED

Rp 19,000,000 Rp 35,000

Rp 8,960,000 Rp 150,000

Rp 32,048,000 Rp 145,000

Rp 14,518,000 Rp 35,000

Rp 27,123,600 Rp 27,000

Rp -

Rp -

Rp 101,649,600 Rp 392,000
265,171,600
 PT BERKAH
Memorial Journal
December 2013 Page :JU1

ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT
DECSRIPTION NO.

5 Des 2013 BM12-1 Account Payable 21210 Rp4,620,000

Merchandise Inventory 11310 Rp4,200,000

Vat In 21320 Rp420,000
20 Des 2013 BM12-2 Supplies 11320 Rp500,000

Accrued Expense 21211 Rp1,300,000

Advertising Expense 61100 Rp800,000

Maintenance and Repair Expense 62500 Rp750,000
Cash in Bank 11110 Rp3,350,000
22 Des 2013 BM12-3 Account Payable 21210 Rp3,685,000

Merchandise Inventory 11310 Rp3,350,000

Vat In 21320 Rp335,000

25 Des 2013 BM12-4 Sales Return 42400 Rp11,880,000

Account Receivable 11210 Rp10,800,000

Vat Out 21310 Rp1,080,000
Merchandise Inventory 11310 Rp7,749,600
Cost of Goods Sold 511000 Rp7,749,600

TOTAL Rp31,284,600 Rp31,284,600

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