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PT.BICYCLE NUSANTARA
Cash Receipt Journal
Dec-18
Page :
DEBET CREDIT
DOC. REF OTHER ACCOUNTS OTHER
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
1 01/BKM Pelunasan Piutang Karyawan (Andika) 300,000 1-1104 300,000
2 02/BKM Pelunasan Piutang Dagang dan UM penjualan CV. Tanaka Permai 57,820,000 4-1001 905,000 45,250,000 2-1101 12,250,000
2-1104 1,225,000
5 03/BKM Pelunasan Piutang Dagang Sinar Mas Sepeda 53,900,000 4-1001 1,100,000 55,000,000
5 04/BKM Pelunasan Piutang Dagang dan UM Toko Sepeda Cahaya Roda 61,486,000 4-1001 1,064,000 53,200,000 2-1101 8,500,000
2-1104 850,000
6 05/BKM Penjualan Tunai Week I Kasir Penjualan Tunai 42,713,000 4-1000 38,830,000
5-1000 29,002,790 2-1104 3,883,000
1-1106 29,002,790
12 06/BKM Pelunasan Piutang Dagang Sinar Mas Sepeda 31,973,480 4-1001 652,520 32,626,000
13 07/BKM Pelunasan Piutang Dagang Cv. Tanaka Permai 70,428,600 4-1001 1,291,400 64,570,000 2-1101 6,500,000
2-1104 650,000
13 08/BKM Penjualan Tunai Week II Kasir Penjualan Tunai 23,166,000 4-1000 21,060,000
5-1000 15,823,896 2-1104 21,060,000
1-1106 20,236,091
15 09/BKM Pelunasan Piutang Karyawan (Trio Yuda) 150,000 1-1104 150,000
17 10/BKM Pelunasan Piutang Dagang Toko Sepeda Chaya Roda 81,082,980 4-1001 1,318,020 65,901,000 2-1101 15,000,000
2-1104 1,500,000
20 11/BKM Penjualan Tunai Week III Kasir Penjualan Tunai 22,704,000 4-1000 20,640,000
5-1000 15,749,653 2-1104 2,064,000
1-1106 15,749,653
25 12/BKM Pelunasan Piutang Dagang Cv. Tanaka Permai 10,043,000 10,043,000
27 13/BKM Penjualan tunai Week III Kasir Penjualan Tunai 21,758,000 4-1000 19,780,000
5-1000 15,294,094 2-1104 1,978,000
1-1106 15,294,094

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY Amarylis Imana Putri
1-1101 477,525,060.00 1-1102 326,590,000.00
4-1001 6,330,940.00 1-1104 450,000.00
BOOKED BY
5-1000 75,870,433.00 2-1101 35,750,000.00
2-1104 33,210,000.00
559,726,433.00 4-1000 100,310,000.00
1-1106 51,279,838.00
547,589,838.00
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PT.BICYCLE NUSANTARA
Cash Payment Journal
Dec-18
Page :
DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF CASH IN
NO. ACCOUNT ACCOUNT
PAYABLE AMOUNT BANK AMOUNT
NO. NO.
1 01/BKK Pembayaran gaji karyawan Nov 2018 6-1100 9,500,000 31,325,000 2-1105 175,000
6-2100 22,000,000
4 02/BKK Pelunasan utang dagang ke PT United Bike Indonesia 78,000,000 74,100,000,000 5-1000 3,900,000
9 03/BKK Pembayaran Rekening Listrik PLN, PDAM Telkom 6-2101 2,000,000 2,000,000
10 04/BKK Pembayaran Pajak Masa Nov 2018 KAS Negara (Via Bank) 2-1105 175,000 175,000
11 05/BKK Pembayaran Piutang Karyawan Tania Marisa 1-1104 350,000 350,000
12 06/BKK Pelunasan utang dagang ke PT United Bike Indonesia 24,013,000 1-111 25,000,000 50,312,350
1-1108 2,500,000 5-1000 1,200,650
15 07/BKK Pembayaran Uang Muka PPH Pasal 25 masa Nov 2018 KAS Negara (Via Bank) 1-1109 4,000,000 4,000,000
16 08/BKK Pembayaran Jasa Pelaksanaan Konstruksi 1-3100 175,000,000 171,500,000 2-1105 3,500,000
31 09/BKK Pembayaran Amgsuran Utang Bank Pernata 2-2100 941,939 39,947,008
9-1001 3,005,069
31 10/BKK Pembayaran PPN masa Nov 2018 KAS Negara (Via Bank) 2-1104 21,115,000 12,207,000 1-1108 8,908,000
31 11/BKK Pengisian Dana KAS Kecil 6-2103 278,000 2,980,500
1-1107 660,500
6-1103 417,000
6-2102 1,380,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY Amarylis Imana Putri
2-1100 102,013,000.00 1-1101 74,414,796,858.00
6-1100 9,500,000.00 2-1105 7,400,000.00
BOOKED BY 6-2100 22,000,000.00 5-1000 5,100,650.00
6-2101 2,000,000.00 1-1108 8,908,000.00
2-1105 175,000.00
1-1104 350,000
1-111 25,000,000
1-1108 2,500,000
1-1109 4,000,000
1-3100 175,000,000
2-2100 941,939
9-1001 3,005,069
2-1104 21,115,000
6-2103 278,000
1-1107 660,500
6-1103 417,000
6-2102 1,380,000

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PT. BICYCLE NUSANTARA

Sales Journal
Dec-18
Page :
DEBET CREDIT
DOC. ACCOUNT OTHER VAT OTHER
DATE DESCRIPTION REF
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE AMOUNT OUT AMOUNT
NO. NO.
3 0121/FPJ Sinar Mas Sepeda 32,626,000.00 2-1101 8,000,000.00 37,660,000.00 2,966,000.00
5-1000 28,205,729.00 1-1106 28,205,729.00
28 0127/FPJ Sinar Mas Sepeda 64,570,000.00 5-1000 21,668,414.00 28,300,000.00 2,830,000.00 1-1106 21,668,414.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY Amarylis Imana Putri

BOOKED BY

3
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PT. BICYCLE NUSANTARA

Purchase Journal
Dec-18
Page :
DEBET CREDIT
DOC.
DATE DESCRIPTION REF MERCHANDISE VAT OTHER ACCOUNTS OTHER
NO.
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
3 0775/PJ PT United Bike Indonesia 26,830,000.00 2,183,000.00 24,013,000.00 1-1111 5,000,000.00

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY Amarylis Imana Putri

BOOKED BY

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Memorial Journal
Dec-18
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
17 01/BM Accounts Payable 2-1100 3,410,000
Merchandise Inventory 1-1106 3,100,000
VAT In 1-1108 310,000
(Retur pembelian)

21 02/BM Dividend 3-1002 37,000,000

Income tax payable 2-1105 3,700,000
Dividend Payable 2-1106 33,300,000
(Dividend yang terutang)

24 03/BKM Sales returns 4-1002 4,150,000

Valuue Added Tax-Out (VAT-Out) 2-1104 415,000
Account Receivable 1-1102 4,565,000
Merchandise Inventory 1-1106 3,094,303
Cost Of Good Sold 5-1000 3,094,303

RECAPITULATION
ACC NO. DEBET CREDIT
48,069,303 48,069,303

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