PT INDAH BERSERI

PURCHASE JOURNAL
PERIODE DECEMBER 2008

Page 1
Debet Credit
Date Invoice Description Term in
Number Others
Purchase Vat In Account Payable
Account Ref Amount
Des 5 B 0062 PT BADAI 3/10, N/30 Rp 19,500,000 Rp 1,950,000 Freight in 514 Rp 1,000,000 Rp 22,450,000
2008 21 T 2667 PT TOPAN 3/10, N/30 Rp 19,650,000 Rp 1,965,000 Freight in 514 Rp 1,000,000 Rp 22,615,000
TOTAL Rp 39,150,000 Rp 3,915,000 Rp 2,000,000 Rp 45,065,000
511 214 211

RECAPITULASI
DEBIT KREDIT
ACC NUMBER ACC NUMBER
511 Rp 39,150,000 211 Rp 45,065,000
214 Rp 3,915,000
514 Rp 2,000,000
Jumlah Rp 45,065,000 Jumlah Rp 45,065,000
 PT INDAH BERSERI
CASH PAYMENT JOURNAL
PERIODE DECEMBER 2008
Page 1
Debit Credit
Invoice
Date Number DISCREPTIONS Sundry Colum Purchases Sundry Colum
Acc Payable Vat in Purchase Discount Cash In Bank
Account Ref Amount Account Ref Amount
Des 3 BKK 001 Pembayaran biaya angkut Freight in 514 Rp 500,000 Rp 500,000
2008 7 BKK 002 PT BADAI Rp 25,000,000 Other Operating Exp 521 Rp 250,000 Rp 25,250,000
8 BKK 003 Pembayaran Gaji Salaries for Office Exp 515 Rp 2,500,000 Rp 3,500,000
Salaries for sales Exp 516 Rp 1,000,000
14 BKK 004 PT BADAI Rp 17,335,000 Rp 520,050 Rp 16,814,950
16 BKK 005 PT TOPAN Rp 20,000,000 Rp 20,000,000
17 BKK 006 Pembayaran Listrik& telp Telp&Electricity Exp 518 Rp 750,000 Rp 750,000
25 BKK 007 Pembelian Perlengkapan Supplies 114 Rp 1,500,000 Rp 1,500,000
30 BKK 008 Pembayaran PPN VAT Payable 212 Rp 2,200,000 Rp 2,200,000
30 BKK 009 Pembayaran angsuran Bank Loan 221 Rp 2,000,000 Rp 2,750,000
Interest Expense 522 Rp 750,000
TOTAL Rp 62,335,000 Rp 11,450,000 Rp 520,050 Rp 73,264,950
211 512 111

RECAPITULASI
ACC DEBIT ACC KREDIT
NUMBER NUMBER
211 Rp 62,335,000 512 Rp 520,050
514 Rp 500,000 111 Rp 73,264,950
521 Rp 250,000
515 Rp 2,500,000
516 Rp 1,000,000
518 Rp 750,000
114 Rp 1,500,000
212 Rp 2,200,000
221 Rp 2,000,000
522 Rp 750,000
Jumlah Rp 73,785,000 Jumlah Rp 73,785,000
 PT INDAH BERSERI
SALES JOURNAL
PERIODE DECEMBER 2008

Page 1
Debit Credit
Date Invoice Discriptions Term Of Account Freight
Sales Vat Out
Receivable Collected
Des 3 I B 001 TOKO ANGGREK 2/10, N/30 Rp 13,970,000 Rp 12,700,000 Rp 1,270,000
2008 20 I B 002 TOKO ANGGREK 2/10, N/30 Rp 15,180,000 Rp 13,800,000 Rp 1,380,000
22 I B 003 TOKO MAWAR 2/10, N/30 Rp 8,910,000 Rp 8,100,000 Rp 810,000
TOTAL Rp 38,060,000 Rp 34,600,000 Rp - Rp 3,460,000
112 411 215

RECAPITULASI
DEBIT KREDIT
ACC NUMBER ACC NUMBER
112 Rp 38,060,000 215 Rp 3,460,000
411 Rp 34,600,000
Jumlah Rp 38,060,000 Jumlah Rp 38,060,000
 PT INDAH BERSERI
CASH RECEIPT JOURNAL
PERIODE DECEMBER 2008

Page 1
Debit Credit
Invoice
Date Number Discriptions Sundry Colum
Cash Sales Discount Acc. Receivable sales Vat Out
Account Ref Amount
Des 1 BKM 001 TOKO ANGGREK Rp 14,700,000 Rp 800,000 Rp 15,500,000
2008 13 BKM 002 TOKO MELATI Rp 6,565,000 Rp 6,500,000 Other Income 414 Rp 65,000
17 BKM 003 TOKO MAWAR Rp 10,500,000 Rp 10,500,000
19 BKM 004 TOKO ANGGREK Rp 10,120,000 Rp 10,120,000
28 BKM 005 TOKO ANGGREK Rp 14,876,400 Rp 303,600 Rp 15,180,000
29 BKM 005 TOKO DAHLIA Rp 2,500,000 Rp 2,500,000
30 NK 01 Penjualan Tunai Rp 2,530,000 Rp 2,300,000 Rp 230,000
TOTAL Rp 61,791,400 Rp 1,103,600 Rp 60,300,000 Rp 2,300,000 Rp 230,000 Rp 65,000
111 412 112 411 215

RECAPITULASI
ACC DEBIT ACC KREDIT
NUMBER NUMBER
111 Rp 61,791,400 112 Rp 60,300,000
412 Rp 1,103,600 411 Rp 2,300,000
215 Rp 230,000
414 Rp 65,000
Jumlah Rp 62,895,000 Jumlah Rp 62,895,000
 PT INDAH BERSERI
GENERAL JOURNAL
PERIODE DECEMBER 2008
Page 1
Date Discriptions Ref Debit Credit
Des 10 Sales Return 413 Rp 3,500,000
2008 PPN Outcome 215 Rp 350,000
Account Receivable 112 Rp 3,850,000
(TOKO ANGGREK)
10 Account Payable 211 Rp 5,115,000
Purchase Return 513 Rp 4,650,000
PPN Income 214 Rp 465,000
(PT INDAH BERSERI)
23 Sales Return 413 Rp 3,500,000
PPN Outcome 215 Rp 350,000
Account Receivable 112 Rp 3,850,000
(TOKO MAWAR)
29 Account Receivable 112 Rp 2,500,000
Allowance Of Doubful debt 112.1 Rp 2,500,000
(TOKO DAHLIA)
TOTAL Rp 12,815,000 Rp 12,815,000

RECAPITULASI
ACC DEBIT KREDIT
NUMBER ACC NUMBER
413 Rp 7,000,000 112 Rp 7,700,000
215 Rp 700,000 513 Rp 4,650,000
211 Rp 5,115,000 214 Rp 465,000
112 Rp 2,500,000 112.1 Rp 2,500,000
Jumlah Rp 12,815,000 Jumlah Rp 12,815,000
 PT INDAH BERSERI PT INDAH BERSERI
SUBSIDIARY LEDGER RECEIVABLE DAFTAR SALDO PIUTANG DAGANG
PERIODE DECEMBER 2008 PERIODE DECEMBER 2008
Suplier's Name : TOKO ANGGREK CODE : 112.1
Balance KODE NAMA NILAI PIUTANG
Date Descreption Ref Debit Credit
Debit Credit 112.3 TOKO MAWAR Rp 5,060,000
Des 1 Balance Rp 15,500,000 TOTAL Rp 5,060,000
2008 1 Cash Receipt Journal CRJ Rp 15,500,000 Rp -
3 Sales Journal SJ Rp 13,970,000 Rp 13,970,000
10 General Journal GJ Rp 3,850,000 Rp 10,120,000
19 Cash Receipt Journal CRJ Rp 10,120,000 Rp -
20 Sales Journal SJ Rp 15,180,000 Rp 15,180,000
28 Cash Receipt Journal CRJ Rp 15,180,000 Rp -

Suplier's Name : TOKO MELATI CODE : 112.2

Balance
Date Descreption Ref Debit Credit
Debit Credit
Des 1 Balance NS Rp 6,500,000
2008 13 Cash Receipt Journal CRJ Rp 6,500,000 Rp -

Suplier's Name : TOKO MAWAR CODE : 112.3

Balance
Date Descreption Ref Debit Credit
Debit Credit
Des 1 Balance Rp 10,500,000
2008 17 Cash Receipt Journal CRJ Rp 10,500,000 Rp -
22 Sales Journal SJ Rp 8,910,000 Rp 8,910,000
23 General Journal GJ Rp 3,850,000 Rp 5,060,000
 PT INDAH BERSERI PT INDAH BERSERI
SUBSIDIARY LEDGER PAYABLE DAFTAR SALDO UTANG DAGANG
PERIODE DECEMBER 2008 PERIODE DECEMBER 2008
Suplier's Name : PT BADAI CODE : 211.1
KODE NAMA NILAI UTANG
Balance 211.2 PT TOPAN Rp 22,615,000
Date Descreption Ref Debit Credit
Debit Credit
Des 1 Balance Rp 25,000,000 TOTAL Rp 22,615,000
2008 7 Cash Payment Journal CPJ Rp 25,000,000 Rp -
5 Purchase Journal PJ Rp 22,450,000 Rp 22,450,000
10 General Journal GJ Rp 5,115,000 Rp 17,335,000
14 Cash Payment Journal CPJ Rp 17,335,000 Rp -

Suplier's Name : PT TOPAN CODE : 211.2

Balance
Date Descreption Ref Debit Credit
Debit Credit
Des 1 Balance Rp 20,000,000
2008 16 Cash Payment Journal CPJ Rp 20,000,000 Rp -
21 Purchase Journal Pj Rp 22,615,000 Rp 22,615,000
 PT INDAH BERSERI
TRIAL BALANCE
PER 31 DECEMBER 2008
Page 1
NO. AKUN NAMA AKUN Debet Credit
111 Cash in Bank Rp 13,526,450
112 Accounts Receivable Rp 5,060,000
113 Merchandise Inventory Rp 50,000,000
112.1 Allowance for Doubtful Debt Rp 7,500,000
114 Supplies Rp 6,500,000
115 Prepaid Rent Rp 6,000,000
121 Equipment Rp 10,000,000
121.1 Equipment Accum Dep Rp 1,000,000
211 Accounts Payable Rp 22,615,000
212 Vat Payable Rp -
213 Payable Expense Rp 1,000,000
214 PPN Income Rp 3,450,000
215 PPN Outcome Rp 2,990,000
221 Bank Loan Rp 28,000,000
311 Stock Capital Rp 30,000,000
312 Retained Earning Rp 10,800,000
411 Sales Rp 112,400,000
412 Sales Discount Rp 3,603,600
413 Sales Returns Rp 9,000,000
414 Other Income Rp 65,000
511 Purchase Rp 85,650,000
512 Purchase Discount Rp 5,020,050
513 Purchase Return Rp 4,650,000
514 Freight in Rp -
515 salaries for office expense Rp 7,000,000
516 salaries for sales expense Rp 6,000,000
517 Advertising expense Rp 3,000,000
518 Telephone & Electricity Expense Rp 4,250,000
519 Freight out Rp 3,000,000
520 Insurance expense Rp 4,500,000
521 Other Operating Expense Rp 4,750,000
522 Interest Expense Rp 750,000
JUMLAH Rp 226,040,050 Rp 226,040,050