PT KURNIA

SALES OF INSTALLMENT JOURNAL

Month : December 2017
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION
NUMBER REF Installment Contract Cost of goods Sold of Sales of Installment PPN Outcome Freight Collected
Merchandise
Receivable Installment Inventory

Des 2 FPJ12-1 TOKO SANEX 54,000,000 40,000,000 49,000,000 4,900,000 100,000 40,000,000
2017 8 FPJ12-2 TOKO NIAGA 49,000,000 36,000,000 44,000,000 4,400,000 600,000 36,000,000
20 FPJ12-3 TOKO KENT 74,650,000 55,000,000 67,500,000 6,750,000 400,000 55,000,000

TOTAL 177,650,000 131,000,000 160,500,000 16,050,000 1,100,000 131,000,000

1-1220 5-1200 4-1200 2-1500 4-1300 1-1310

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1220 177,650,000 1-1310 131,000,000
5-1200 131,000,000 2-1500 16,050,000
4-1200 160,500,000
4-1300 1,100,000

TOTAL 308,650,000 TOTAL 308,650,000

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 PT KURNIA
CASH RECEIPT JOURNAL
Month : December 2017
(in rupiahs)

DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Installment Contract
Cash in Bank Sales Discount
Receivable
Acc. Name Amount Acc. Name Amount

Des 5 BKM12-1 TOKO KENT 3,630,000 3,300,000 Interest Income 330,000

2017 9 NK12-1 PENJUALAN TUNAI 122,000,000 Sales of Merchandise 110,000,000

PPN Outcome 11,000,000

Freight Collected 1,000,000

Cost of goods Sold 90,000,000 Merchandise Inventory 90,000,000

Vehicle Accumulated
11 BKM12-2 PENJUALA KENDARAAN 145,000,000 10,000,000 Vehicle at Cost 160,000,000
Depr
Gain/Loss Sales Vehicle 5,000,000

12 BKM12-3 TOKO NIAGA 3,630,000 3,300,000 Interest Income 330,000

14 NK12-2 TOKO CONTOH 91,000,000 Sales of Merchandise 82,500,000

PPN Outcome 8,250,000

Freight Collected 250,000

Cost of goods Sold 67,500,000 Merchandise Inventory 67,500,000

TOTAL 365,260,000 - 172,500,000 6,600,000 531,160,000

1-1110 4-1500 1-1220

RECAPITULATION

DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

1-1110 365,260,000 1-1220 6,600,000

1-3320 10,000,000 1-1310 157,500,000

5-1100 157,500,000 1-3310 160,000,000

9-4000 5,000,000 2-1500 19,250,000

4-1100 192,500,000

4-1300 1,250,000

8-1000 660,000

Total 537,760,000 Total 537,760,000

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 PT KURNIA
PURCHASE JOURNAL
Month : December 2017
(in rupiahs)

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Freight Paid PPN Income Accounts Payable
Inventory

Des 5 NP2-12 PT ALAM SUTRA Rp - Rp 6,100,000 Rp 61,000,000 Rp 67,100,000

2017 13 LI4-12 PT NIRWANA Rp 9,400,000 Rp 94,000,000 Rp 103,400,000

TOTAL Rp - Rp 15,500,000 Rp 155,000,000 Rp 170,500,000

5-1300 1-1510 1-1310 2-1100

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

1-1310 Rp 155,000,000 2-1100 Rp 170,500,000

1-1510 Rp 15,500,000
5-1300 Rp -

TOTAL Rp 170,500,000 TOTAL Rp 170,500,000

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 PT KURNIA
CASH PAYMENT JOURNAL
Month : December 2017
(in rupiahs)

DEBIT CREDIT
EVIDENCE POST
DATE DESCRIPTION CHECK NO OTHERS OTHERS
NUMBER REF Accounts Payable Cash in Bank
Accounts Name Amount Acc. Name Amount
Dec 8 BKK12-1 PT INTAN TRI GUNA C12-1 88,000,000 86,240,000 Purchese Discount 1,760,000

2017 10 BKK12-2 PT NIRWANA C12-2 22,000,000 22,000,000

20 BKK12-3 PT ALAM SUTRA C12-3 44,000,000 Late Fees Expense 440,000 44,440,000

31 BKK12-4 BANK MANDIRI C12-4 Bank Mandiri Loan 15,000,000 16,500,000

Interest Expense 1,500,000
31 BKK12-5 GAJI KARYAWAN C12-5 Wages & Salaries 3,750,000 3,562,500 Income Tax Payable 187,500
31 BKK12-6 PENGISIAN KAS KECIL C12-6 Petty Cash 3,525,000 3,525,000

TOTAL 154,000,000 24,215,000 176,267,500 1,947,500

2-1100 1-1110

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1120 3,525,000 1-1110 176,267,500

2-1100 154,000,000 2-1300 187,500

2-2100 15,000,000 5-1400 1,760,000

6-2200 440,000

6-2300 3,750,000

9-1000 1,500,000

TOTAL 178,215,000 TOTAL 178,215,000

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 PT KURNIA
GENERAL JOURNAL (MEMORIAL)
Month : December 2017
(in Rupiahs)

Page. : 1
EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 5 BM12-1 Accounts Payable 2-1100 Rp 9,900,000

2017 Merchandise Inventory 1-1310 Rp 9,000,000

PPN Income 1-1510 Rp 900,000

(Retur pembelian PT Alam Sutra)

TOTAL Rp 9,900,000 Rp 9,900,000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

2-1100 Rp 9,900,000 1-1310 Rp 9,000,000

1-1510 Rp 900,000

TOTAL Rp 9,900,000 TOTAL Rp 9,900,000

Rp -

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 PT KURNIA
PETTY CASH BOOK
Month : December 2017
(in rupiahs)

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACC. NAME ACC. NUMBER AMMOUNT PETTY CASH
Des 2 VKK12-1 PEMBUATAN BROSUR Advertising Expenses 6-1100 Rp 450,000 Rp 450,000
2017 4 VKK12-2 PEMBELIAN PERLENGKAPAN Supplies 1-1320 Rp 300,000 Rp 300,000
5 VKK12-3 TAGIHAN REKENING TELEPON Accruad Expense 2-1200 Rp 850,000 Rp 850,000
7 VKK12-4 TAGIHAN REKENING LISTRIK Accruad Expense 2-1200 Rp 650,000 Rp 650,000
8 VKK12-5 TAGIHAN REKENING PDAM Accruad Expense 2-1200 Rp 375,000 Rp 375,000
16 VKK12-6 PEMELIHARAAN DAN REPARASI Maintenance and Repair Expense 6-1700 Rp 900,000 Rp 900,000

TOTAL Rp 3,525,000 Rp 3,525,000

1-1120

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1320 Rp 300,000 1-1120 Rp 3,525,000
2-1200 Rp 1,875,000

6-1100 Rp 450,000

6-1700 Rp 900,000

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 PT KURNIA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : LEMARI ES METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 40 2,000,000.00 80,000,000.00

2017 2 FPJ12-1 TOKO SANEX 10 2,000,000.00 20,000,000.00 30 2,000,000.00 60,000,000.00

5 NP2-12 PT ALAM SUTRA 18 2,000,000.00 36,000,000.00 48 2,000,000.00 96,000,000.00

5 BM12-1 RETUR PT ALAM SUTRA -2 2,000,000.00 (4,000,000.00) 46 2,000,000.00 92,000,000.00

8 FPJ12-2 TOKO NIAGA 8 2,000,000.00 16,000,000.00 38 2,000,000.00 76,000,000.00

1 9 NK12-1 PENJUALAN TUNAI 20 2,000,000.00 40,000,000.00 18 2,000,000.00 36,000,000.00

13 LI4-12 PT NIRWANA 22 2,000,000.00 44,000,000.00 40 2,000,000.00 80,000,000.00

14 NK12-2 TOKO CONTOH 15 2,000,000.00 30,000,000.00 25 2,000,000.00 50,000,000.00

20 FPJ12-3 TOKO KENT 15 2,000,000.00 30,000,000.00 10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

6072–P3-17/18-Memproses Entry Jurnal Kunci -7/8

 14 NK12-2 TOKO CONTOH 15 2,000,000.00 30,000,000.00 25 2,000,000.00 50,000,000.00

20 FPJ12-3 TOKO KENT 15 2,000,000.00 30,000,000.00 10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

10 2,000,000.00 20,000,000.00

PT KURNIA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : AC METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 40 2,500,000.00 100,000,000.00

2017 2 FPJ12-1 TOKO SANEX 8 2,500,000.00 20,000,000.00 32 2,500,000.00 80,000,000.00

5 NP2-12 PT ALAM SUTRA 10 2,500,000.00 25,000,000.00 42 2,500,000.00 105,000,000.00

5 BM12-1 RETUR PT ALAM SUTRA -2 2,500,000.00 (5,000,000.00) 40 2,500,000.00 100,000,000.00

8 FPJ12-2 TOKO NIAGA 8 2,500,000.00 20,000,000.00 32 2,500,000.00 80,000,000.00

9 NK12-1 PENJUALAN TUNAI 20 2,500,000.00 50,000,000.00 12 2,500,000.00 30,000,000.00

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