CV.

ROTI JAYA
Cash Receipt Journal
December 2021 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF OTHER ACCOUNTS OTHER
CASH IN BANK ACCOUNT NO. AMOUNT RECEIVABLE ACCOUNT NO. AMOUNT

ADV. DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Cash Payment Journal
December 2021 Page :

DEBET CREDIT
DOC. ACCOUNTS OTHER OTHER
DATE DESCRIPTION REF
NO. CASH IN BANK ACCOUNT NO.
PAYABLE ACCOUNT NO. AMOUNT AMOUNT

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Sales Journal
December 2021

DEBET CREDIT
DATE DOC. DESCRIPTION REF ACCOUNTS OTHER OTHER
VAT
NO. SALES
RECEIVABLE ACCOUNT NO. AMOUNT OUT ACCOUNT NO.

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Sales Journal
Page :

CREDIT
OTHER
AMOUNT
 CV. ROTI JAYA
Purchase Journal
December 2021 Page :

DEBET CREDIT
DOC. REF OTHER ACCOUNTS OTHER
DATE DESCRIPTION MERCHANDISE VAT
NO.
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT

ADV DATE SIGNATURE

MADE BY

BOOKED BY
 CV. ROTI JAYA
Memorial Journal
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 CV. ROTI JAYA
Memorial Journal
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.

- -
 CV. ROTI JAYA
INVENTORY CARD
December 2021

ITEM :
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
 CV. ROTI JAYA
Petty Cash Journal
December 2021 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION ACCOUNT NO. AMOUNT PETTY CASH
ACCOUNT

ADV. DATE SIGNATURE

MADE BY

BOOKED BY
###
 CV. ROTI JAYA
Recapitulation Journal
SALES JOURNAL RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

CASH RECEIPT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

PURCHASES JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

CASH PAYMENT JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 - -

MEMORIAL JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -

PETTY CASH JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

- -
 CV. ROTI JAYA
TRIAL BALANCE
Per 30 Nopember 2021

Dalam Rupiah
No November 30, 2021
ACCOUNT TITLE
Akun DEBIT CREDIT
11100 Kas Ditangan 3,000,000
11120 Kas Bank 18,891,550
11130 Piutang Usaha 1,800,000
11210 Persediaan Bahan Baku dan Penolong 2,064,350
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi 675,000
11310 Perlengkapan Pabrik 8,000,000
11500 PPN-Masukan 975,000
12100 Tanah 182,500,000
12200 Bangunan 130,000,000
12210 Akum. Penyu. Bangunan 28,132,000
12300 Kendaraan 36,000,000
12310 Akum. Penyu. Kendaraan 15,840,000
12400 Peralatan 24,000,000
12410 Akum. Penyu. Peralatan 19,125,000
21100 Utang Usaha 11,200,000
21200 Utang Gaji dan Upah
21300 Utang Beban 38,000,000
21400 Utang Pajak
21600 PPN- Keluaran 1,050,000
31000 Ekuitas Wawan 287,821,900
32000 Prive wawan 730,000
41000 Penjualan 45,180,000
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan 25,100,000
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak 400,000
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan 4,951,000
65000 Beban Penyu. Peralatan 3,125,000
66000 Beban Penyu. Kendaraan 2,872,000
67000 Beban Listrik Air dan Telpon 2,300,000
81000 Pendapatan Bunga 560,000
82000 Pendapatan lain-lain 475,000
91000 Beban Adminis. Bank
Amount 447,383,900 447,383,900
 CV. ROTI JAYA
GENERAL LEGER
December 2021

Account:
GENERAL LEDGER
Kas Ditangan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 3,000,000

Account:
GENERAL LEDGER
Kas Bank
Balance
Date Description Ref. Debet Credit Debet
Dec 1 Opening Balance 18,891,550

Account:
GENERAL LEDGER
Piutang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 1,800,000

Account:
GENERAL LEDGER
ediaan Bahan Baku dan Penolong
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,064,350
Account:
GENERAL LEDGER
sediaan Barang Dalam Proses
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account:
GENERAL LEDGER
Persediaan Produk Jadi
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 675,000

Account:
GENERAL LEDGER
Perlengkapan Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 8,000,000

Account:
GENERAL LEDGER
PPN-Masukan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 975,000
Account:
GENERAL LEDGER
Tanah
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 182,500,000

Account:
GENERAL LEDGER
Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 130,000,000

Account:
GENERAL LEDGER
Akum. Penyu. Bangunan
Balance
Date Description Ref. Debet Credit Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 36,000,000

Account:
GENERAL LEDGER
 GENERAL LEDGER
Akum. Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 24,000,000

Account:
GENERAL LEDGER
Akum. Penyu. Peralatan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Utang Usaha
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Utang Gaji dan Upah
 Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Utang Beban
Balance
Date Description Ref. Debet Credit Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Utang Pajak
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
PPN- Keluaran
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Ekuitas Wawan
Balance
Date Description Ref. Debet Credit
 Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Prive wawan
Balance
Date Description Ref. Debet Credit Debet
Dec Opening Balance 730,000

Account:
GENERAL LEDGER
Penjualan
Balance
Date Description Ref. Debet Credit Debet
Dec 1 Opening Balance

Account:
GENERAL LEDGER
Retur Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account:
GENERAL LEDGER
Discount Penjualan
 Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Harga Pokok Penjualan
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 25,100,000

Account:
GENERAL LEDGER
Biaya Tenaga Kerja Langsung
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account:
GENERAL LEDGER
Biaya Overhead Pabrik
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
 GENERAL LEDGER
Beban Pajak
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 400,000

Account:
GENERAL LEDGER
Beban Pemeliharaan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Perlengkapan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account:
GENERAL LEDGER
Beban Penyu. Bangunan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 4,951,000

Account:
GENERAL LEDGER
Beban Penyu. Peralatan
 Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 3,125,000

Account:
GENERAL LEDGER
Beban Penyu. Kendaraan
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 2,872,000

Account:
GENERAL LEDGER
Beban Listrik Air dan Telpon
Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,300,000

Account:
GENERAL LEDGER
Pendapatan Bunga
Balance
Date Description Ref. Debet Credit Debet
Dec Opening Balance -
Account:
GENERAL LEDGER
Pendapatan lain-lain
Balance
Date Description Ref. Debet Credit Debet
Dec Opening Balance -

Account:
GENERAL LEDGER
Beban Adminis. Bank
Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance -
 Account Number:
11100
Balance
Credit

Account Number:
11120
Balance
Credit

Account Number:
11130
Balance
Credit

Account Number:
11210
Balance
Credit
 Account Number:
11220
Balance
Credit

Account Number:
11230
Balance
Credit

Account Number:
11310
Balance
Credit

Account Number:
11500
Balance
Credit
 Account Number:
12100
Balance
Credit

Account Number:
12200
Balance
Credit

Account Number:
12210
Balance
Credit
28,132,000

Account Number:
12300
Balance
Credit

Account Number:
 12310
Balance
Credit
15,840,000

Account Number:
12400
Balance
Credit

Account Number:
12410
Balance
Credit
19,125,000

Account Number:
21100
Balance
Credit
11,200,000

Account Number:
21200
Balance
Credit
-

Account Number:
21300
Balance
Credit
38,000,000

Account Number:
21400
Balance
Credit

Account Number:
21600
Balance
Credit
1,050,000

Account Number:
31000
Balance
 Credit
287,821,900

Account Number:
32000
Balance
Credit

Account Number:
41000
Balance
Credit
45,180,000

Account Number:
41100
Balance
Credit

Account Number:
41200
Balance
Credit

Account Number:
51000
Balance
Credit

Account Number:
51100
Balance
Credit

Account Number:
51200
Balance
Credit

Account Number:
 61000
Balance
Credit

Account Number:
62000
Balance
Credit

Account Number:
63000
Balance
Credit

Account Number:
64000
Balance
Credit

Account Number:
65000
Balance
Credit

Account Number:
66000
Balance
Credit

Account Number:
67000
Balance
Credit

Account Number:
81000
Balance
Credit
560,000
 Account Number:
82000
Balance
Credit
475,000

Account Number:
91000
Balance
Credit
 CV. ROTI JAYA
TRIAL BALANCE

Dalam Rupiah
No Desember 31, 2021
ACCOUNT TITLE
Akun DEBIT CREDIT
11100 Kas Ditangan
11120 Kas Bank
11130 Piutang Usaha
11210 Persediaan Bahan Baku dan Penolong
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi
11310 Perlengkapan Pabrik
11500 PPN-Masukan
12100 Tanah
12200 Bangunan
12210 Akum. Penyu. Bangunan
12300 Kendaraan
12310 Akum. Penyu. Kendaraan
12400 Peralatan
12410 Akum. Penyu. Peralatan
21100 Utang Usaha
21200 Utang Gaji dan Upah
21300 Utang Beban
21400 Utang Pajak
21600 PPN- Keluaran
31000 Ekuitas Wawan
32000 Prive Wawan
41000 Penjualan
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan
65000 Beban Penyu. Peralatan
66000 Beban Penyu. Kendaraan
67000 Beban Listrik Air dan Telpon
81000 Pendapatan Bunga
82000 Pendapatan lain-lain
91000 Beban Adminis. Bank
Amount
 CV. ROTI JAYA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF

2021
Des
N

DEBET CREDIT
- -
 CV. ROTI J
NERACA LA
Desember

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
11100 Kas Ditangan -
11120 Kas Bank - -
11130 Piutang Usaha -
11210 Persediaan Bahan Baku dan Penolong -
11220 Persediaan Barang Dalam Proses -
11230 Persediaan Produk Jadi -
11310 Perlengkapan Pabrik -
11500 PPN-Masukan -
12100 Tanah -
12200 Bangunan -
12210 Akum. Penyu. Bangunan -
12300 Kendaraan -
12310 Akum. Penyu. Kendaraan -
12400 Peralatan -
12410 Akum. Penyu. Peralatan -
21100 Utang Usaha -
21200 Utang Gaji dan Upah -
21300 Utang Beban -
21400 Utang PPN -
21600 PPN- Keluaran - -
31000 Ekuitas Wawan -
32000 Prive wawan -
41000 Penjualan -
41100 Retur Penjualan -
41200 Discount Penjualan -
51000 Harga Pokok Penjualan -
51100 Biaya Tenaga Kerja Langsung -
51200 Biaya Overhead Pabrik - -
61000 Beban Pajak -
62000 Beban Pemeliharaan -
63000 Beban Perlengkapan - -
64000 Beban Penyu. Bangunan - -
65000 Beban Penyu. Peralatan -
66000 Beban Penyu. Kendaraan - -
67000 Beban Listrik Air dan Telpon - -
81000 Pendapatan Bunga -
82000 Pendapatan lain-lain -
91000 Beban Adminis. Bank -
Amount 0 0 0
CV. ROTI JAYA
NERACA LAJUR
Desember 2021

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET
- -
- -
- -
- -
-
- -
- - -
- - -
- -
- -
- -
- -
- -
- -
- -
-
-
- -
- -
-
-
- -
- -
- -
-
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- - -
- -
- -
0 0 0 0 0 0
- -
- - -
NERACA
KREDIT

-
-
-
-
-
- - -
- -
0
-
-
 CV. ROTI JAYA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
 CV. ROTI JAYA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
 CV. ROTI JAYA
LAPORAN PERUBAHAN POSISI KEUANGA
PER 31 DESEMBER 2021
Aktiva Lancar

Aktiva Tetap

TOTAL AKTIVA Rp -
 ROTI JAYA
AHAN POSISI KEUANGAN
DESEMBER 2021
Kewajiban Lancar

Ekuitas

-
 CV. ROTI JAYA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 CV. ROTI JAYA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT

2021
DES
CREDIT
 CV. ROTI JAYA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
11100 Kas Ditangan
11120 Kas Bank
11130 Piutang Usaha
11210 Persediaan Bahan Baku dan Penolong
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi
11310 Perlengkapan Pabrik
12100 Tanah
12200 Bangunan
12210 Akum. Penyu. Bangunan
12300 Kendaraan
12310 Akum. Penyu. Kendaraan
12400 Peralatan
12410 Akum. Penyu. Peralatan
21100 Utang Usaha
21300 Utang Beban
21400 Utang PPN
31000 Ekuitas Wawan

Rp - Rp -