PT.

BOOMBASSTIK
PURCHASES JOURNAL
December 2017
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 6 F-GA-06/12 PT. GELEGAR AUDIO 211,000,000 21,100,000 232,100,000 1
2 12 F-GM-12/12 PT. GAUNG MERDU 308,500,000 30,850,000 339,350,000 2
3 19 F-IN-19/12 PT. INDONADA 332,200,000 33,220,000 365,420,000 3
4 4
5 5
6 TOTAL 851,700,000 85,170,000 936,870,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 851,700,000 2-110 936,870,000
Posted by : ............ .................. ...
1-191 85,170,000

Total 936,870,000 Total 936,870,000

1
 PT. BOOMBASSTIK
SALES JOURNAL
December 2017
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 2 : F/BB/12-01
SOUNDMACHINE 265,815,000 179,000,000 241,650,000 24,165,000 179,000,000 1
2 5 : F/BB/12-02
AGYS SOUND 252,450,000 170,000,000 229,500,000 22,950,000 170,000,000 2
3 7 : F/BB/12-03
ELECTRONIC AUDIO 337,095,000 227,000,000 306,450,000 30,645,000 227,000,000 3
4 10 : F/BB/12-04
SETIABUDI SOUND 243,540,000 164,000,000 221,400,000 22,140,000 164,000,000 4
5 16 : F/BB/12-05
AGYS SOUND 297,742,500 200,500,000 270,675,000 27,067,500 200,500,000 5
6 21 : F/BB/12-06
ELECTRONIC AUDIO 190,822,500 128,500,000 173,475,000 17,347,500 128,500,000 6
7 7
8 8
9 9
10 TOTAL 1,587,465,000 1,069,000,000 1,443,150,000 144,315,000 1,069,000,000 10

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 1,587,465,000 1-150 1,069,000,000
Posted by : ............ .................. ...
5-110 1,069,000,000 2-131 144,315,000
4-110 1,443,150,000

TOTAL 2,656,465,000 TOTAL 2,656,465,000

2
 PT. BOOMBASSTIK
CASH RECEIPTS JOURNAL
December 2017
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
DEC 5 BKM 12/01 WIJAYA FINANCE 150,000,000 2-136 150,000,000
1 5 BKM 12/02 TUAN SENNO 200,000,000 3-110 200,000,000 1
2 8 BKM 12/03 SETIABUDI AUDIO 181,741,000 4-120 3,709,000 185,450,000 2
3 9 BKM 12/04 AGYS SOUND 174,244,000 4-120 3,556,000 177,800,000 3
4 12 BKM 12/05 ELECTRONIC AUDIO 192,550,000 192,550,000 4
5 15 BKM-12/06 SOUNDMACHINE 195,374,025 4-120 3,987,225 199,361,250 5
6 30 BKM-12/06 PT. SEKURITINDO 15,000,000 8-160 15,000,000 6
7 7
8 TOTAL 1,108,909,025 11,252,225 755,161,250 365,000,000 8

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 1,108,909,025 1-130 755,161,250
Posted by : ............ .................. ...
4-120 11,252,225 2-136 150,000,000
3-110 200,000,000
8-160 15,000,000

TOTAL 1,120,161,250 TOTAL 1,120,161,250

3
 PT. BOOMBASSTIK
CASH PAYMENTS JOURNAL
December 2017
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12/01 NEW RENTAL 1-180 61,080,000 61,080,000 1

2 3 BKK 12/02 Accrued Expenses 2-120 79,450,000 79,450,000 2

3 10 BKK 12/03 PT. JAKSOUND 101,335,000 101,335,000 3

4 13 BKK 12/04 PT. INDONADA 120,150,000 120,150,000 4

5 13 BKK 12-05 Pelunasan Pajak SPT Masa 2-130 64,325,600 78,404,300 5

6 2-132 7,457,200 6

7 2-134 6,621,500 7

8 15 BKK 12/06 PT. GAUNG MERDU 115,425,000 115,425,000 8

9 19 BKK 12/07 Angsuran pinjaman 2-210 9,555,000 17,437,875 9

10 9-110 7,882,875 10
11 11
12 12
13 TOTAL 336,910,000 236,372,175 573,282,175 13

Date Signature

Prepared by : ............ 4
.....................

Posted by : ............ .................. ...

 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 44,400,000 1-110 482,690,550
Posted by : ............ .....................
1-350 15,000,000
2-110 232,685,500
2-120 99,000,000
2-130 61,285,700
2-132 8,154,550
2-134 6,652,300
2-210 8,500,000
9-110 7,012,500

TOTAL 482,690,550 TOTAL 482,690,550

5
 PT. BOOMBASSTIK
PETTY CASH JOURNAL
December 2017
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 6 VKK 12/01 Pemeliharaan Peralatan Kantor Others Operating Expense 6-200 2,671,450 2,671,450 1
2 7 VKK 12/02 Pembelian keperluan RT kantor Others Operating Expense 6-200 1,995,400 1,995,400 2
3 9 VKK 12/03 Perjalanan dinas pimpinan Others Operating Expense 6-200 1,885,600 1,885,600 3
4 10 VKK 12/04 Pembayaran listrik, air, & telp Nov 2017 Accrued expense 2-120 4,780,000 4,780,000 4
5 12 VKK 12/05 Pembelian konsumsi rapim Others Operating Expense 6-200 1,033,150 1,033,150 5
6 16 VKK 12/06 Denda Keterlambatan bayar Late Fees Expense 9-150 235,000 235,000 6
7 17 VKK 12/07 Kebersihan & Keamanan Kantor Others Operating Expense 6-200 1,735,500 1,735,500 7
8 20 VKK 12/08 Iklan lowongan pekerjaan Advertising expense 6-190 1,875,200 1,875,200 8
9 9
10 10
11 11
12 12
13 TOTAL 16,211,300 16,211,300 13

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 4,780,000 1-120 16,211,300
6-190 1,875,200
6-200 9,321,100
9-150 235,000
-
TOTAL 16,211,300 TOTAL 16,211,300

6
 PT. BOOMBASSTIK
GENERAL JOURNAL
December 2017
(in Rp.)
Page: GJ 1
DATE DOC. NO DESCRIPTION POST. DEBIT CREDIT
1 DEC 14 NK-12-1 Accounts Payable REF 19,250,000 1
2 VAT (Value Added Tax) In 1,750,000 2
3 Merchandise Inventory 17,500,000 3
4 (Retur pembelian ke PT. GAUNG MERDU) 4
5 5
6 6
7 17 NK-12/01 VAT (Value Added Tax) Out 2,497,500 7
8 Sales Return and Allowance 24,975,000 8
9 Accounts Receivable 27,472,500 9
10 (Retur penjualan dari AGYS SOUND) 10
11 11
12 Merchandise Inventory 18,500,000 12
13 Cost of Merchandise Sold 18,500,000 13
14 (Retur penjualan dari AGYS SOUND) 14
15 15
16 27 M 12/01 Dividend 218,000,000 16
17 Dividend Payable 218,000,000 17
18 (Utang dividend 54.500 lbr @ 4.000) 18
19 19
20 29 M 12/02 Allowance of Doubtful Debt 35,425,000 20
21 Account Receivable 35,425,000 21
22 (Penghapusan piutang Login Audio) 22
23 23
24 - 24
25 - 25
26 26
27 27
28 28
29 TOTAL 318,647,500 318,647,500 29

7
Date Signature
Prepared by : ............ .....................

Posted by : ............ .....................

 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-110 100,000,000 1-130 24,794,000 Posted by : ............ .....................
1-120 1,800 1-150 20,500,000
1-150 16,100,000 1-191 2,050,000
1-341 171,000,000 1-340 273,600,000
2-110 22,550,000 1-341 2,850,000
2-131 2,254,000 2-135 230,000,000
3-140 230,000,000 5-110 16,100,000
4-130 22,540,000 6-200 1,800
6-150 2,850,000
8-130 2,600,000

TOTAL 569,895,800 TOTAL 569,895,800

8
 PT. BOOMBASSTIK
INVENTORY CARD
December 2017
(in Rp.)
Code : HW-M360
Type : Samsung Soundbar
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 100 3,000,000 300,000,000 1
2 2 25 3,000,000 75,000,000 75 3,000,000 225,000,000 2
3 5 30 3,000,000 90,000,000 45 3,000,000 135,000,000 3
4 6 35 3,100,000 108,500,000 45 3,000,000 300,000,000 4
5 35 3,100,000 108,500,000 5
6 7 29 3,000,000 87,000,000 16 3,000,000 48,000,000 6
7 35 3,100,000 108,500,000 7
8 10 16 3,000,000 48,000,000 35 3,100,000 108,500,000 8
9 12 40 3,100,000 124,000,000 75 3,100,000 232,500,000 9
10 14 (3) 3,100,000 (9,300,000) 72 3,100,000 223,200,000 10
11 16 25 3,100,000 77,500,000 47 3,100,000 145,700,000 11
12 17 (2) 3,100,000 (6,200,000) 49 3,100,000 151,900,000 12
13 19 45 3,100,000 139,500,000 94 3,100,000 291,400,000 13
14 21 15 3,100,000 46,500,000 79 3,100,000 244,900,000 14
15 15
16 16
17 17
18 18
19 19
20 TOTAL 117 362,700,000 138 417,800,000 20

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

9
 PT. BOOMBASSTIK
INVENTORY CARD
December 2017
(in Rp.)
Code : HW-N650
Type : Samsung Soundbar
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 110 4,000,000 440,000,000 1
2 2 26 4,000,000 104,000,000 84 4,000,000 336,000,000 2
3 5 20 4,000,000 80,000,000 64 4,000,000 256,000,000 3
4 6 25 4,100,000 102,500,000 64 4,000,000 440,000,000 4
5 25 4,100,000 102,500,000 5
6 7 35 4,000,000 140,000,000 29 4,000,000 116,000,000 6
7 25 4,100,000 102,500,000 7
8 10 29 4,000,000 116,000,000 25 4,100,000 102,500,000 8
9 12 45 4,100,000 184,500,000 70 4,100,000 287,000,000 9
10 14 (2) 4,100,000 (8,200,000) 68 4,100,000 278,800,000 10
11 16 30 4,100,000 123,000,000 38 4,100,000 155,800,000 11
12 17 (3) 4,100,000 (12,300,000) 41 4,100,000 168,100,000 12
13 19 47 4,100,000 192,700,000 88 4,100,000 360,800,000 13
14 21 20 4,100,000 82,000,000 68 4,100,000 278,800,000 14
15 15
16 16
17 17
18 18
19 19
20 TOTAL 115 471,500,000 157 632,700,000 20

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

10
 PT. BOOMBASSTIK
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Customer : LOGIN AUDIO Code : PEL-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 35,425,000
29 GJ 1 35,425,000
31 -

Customer : SETIABUDI AUDIO Code : PEL-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 185,450,000
8 CRJ 1 185,450,000 -
10 SJ 1 243,540,000 243,540,000

Customer : AGYS SOUND Code : PEL-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 177,800,000
5 SJ 1 252,450,000 430,250,000
9 CRJ 1 177,800,000 252,450,000
16 SJ 1 297,742,500 550,192,500
17 GJ 1 27,472,500 522,720,000

Customer : ELECTRONIC AUDIO Code : PEL-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 192,550,000
7 SJ 1 337,095,000 529,645,000
12 CRJ 1 192,550,000 337,095,000
21 SJ 1 190,822,500 527,917,500

Customer : SOUNDMACHINE Code : PEL-005

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
2 SJ 1 265,815,000 265,815,000
15 CRJ 1 199,361,250 66,453,750

Date Signature

Prepared by : ............ .....................

11
 PT. BOOMBASSTIK
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2017
(in Rp.)

Supplier : PT. JAK SOUND Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 101,335,000
10 CPJ 1 101,335,000 -

Supplier : PT. GAUNG MERDU Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 115,425,000
12 PJ 1 339,350,000 454,775,000
14 GJ 1 19,250,000 435,525,000
15 CPJ 1 115,425,000 320,100,000

Supplier : PT. INDONADA Code : SUP-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 120,150,000
13 GJ 1 120,150,000 -
19 PJ 1 365,420,000 365,420,000

Supplier : PT. GELEGAR AUDIO Code : SUP-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
6 PJ 1 232,100,000 232,100,000
31

Date Signature

Prepared by : ............ .....................

12