PT.

MITRA BESTARI
Sales Journal
December 2009 Page :

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

3 PT.Puncak Jaya Rp.38.508.112,50 Rp.34.937.500 Rp.3.500.737,50 2-1101 Rp.69.875

4 PT.Meteor Abadi Rp.73.626.960 Rp.66.800.000 Rp.6.693.360 2-1101 Rp.133.600
8 CV.Agung Sakti Rp.69.975.922,50 Rp.63.487.500 Rp.6.361.447,50 2-1101 Rp.126.975
14 PT.Meteor Abadi Rp.16.739.662,50 Rp.15.187.500 Rp.1.521.787,50 2-1101 Rp.30.375
23 CV.Agung Sakti Rp.55.137.555 Rp.50.025.000 Rp.5.012.505 2-1101 Rp.100.050
24 PT.Meteor Abadi Rp.36.496.597,50 Rp.33.112.500 Rp.3.317.872,50 2-1101 Rp.66.225
28 PT.Puncak Jaya Rp.28.946.527,50 Rp.26.262.500 Rp.2.631.502,50 2-1101 Rp.52.525

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1103 Rp.457.133.737,5 4-1000 Rp .289.812.500
2-1104 Rp.29.039.212,5
BOOKED BY
2-1101 Rp.579.625

Rp.319.431.337,5 Rp.319.431.337,5
 PT. MITRA BESTARI
Purchase Journal
December 2009 Page :

DEBET CREDIT
DOC.
DATE DESCRIPTION REF MERCHANDISE VAT OTHER ACCOUNTS OTHER
NO.
INVENTORY IN ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
3 PT.Sepoy Jaya Rp.26.451.000 Rp.2.645.100 Rp.29.096.100
16 PT.Sepoy Jaya Rp.125.184.000 Rp.12.518.400 Rp.137.702.400

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1107 Rp.151.635.000 2-1100 Rp.166.798.500
1-1109 Rp.15.163.500
BOOKED BY
1-1108

Rp.166.798.500 Rp.166.798.500
 PT. MITRA BESTARI
Cash Receipt Journal
December 2009 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF OTHER ACCOUNTS OTHER
CASH IN BANK
ACCOUNT NO. AMOUNT RECEIVABLE ACCOUNT NO. AMOUNT
1 Totok s Rp.150.000 Rp.150.000
2 PT.Meteor Abadi Rp.73.950.800 4-1001 Rp.1.509.200 Rp.75.460.000
5 PT.Puncak Jaya Rp.33.277.860 4-1001 Rp.679.140 Rp.33.957.000
5 CV.Agung Sakti Rp.47.539.800 4-1001 Rp.970.200 Rp.48.510.000
6 Kasir Penjualan Tunai Rp.40.023.637,50 8-1003 Rp.40.023.637,50
12 PT.Puncak Jaya Rp.36.983.191,25 4-1001 Rp.754.759 Rp.37.737.950,25
13 PT.Meteor Abadi Rp.70.711.332,38 4-1001 Rp.1.443.088,42 RP.72.154.420,80
13 Kasir Penjualan Tunai Rp.22.154.220 8-1003 Rp.22.154.220
15 Agung Putra Rp.350.000 Rp.350.000
17 CV.Agung Sakti Rp.67.204.875,97 4-1001 Rp.1.371.528,08 Rp.68.576.404,05
20 Kasir Penjualan Tunai Rp.21.272.460 8-1003 Rp.21.272.460
22 Merdeka Securities Rp.108.975.960 8-1002 Rp.108.975.960
25 PT.Meteor Abadi Rp.16.739.662,50 Rp.16.739.662,50
27 Kasir Penjualan Tunai Rp.21.148.462,50 8-1003 Rp.21.148.462,50
31 PT.Rajawali RP.5.590.000 8-1001 Rp.5.590.000

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1101 Rp.566.072.262,1 1-1103 Rp.353.635.437,6
4-1001 Rp.6.727.915,5 8-1001 Rp.5.590.000
BOOKED BY
8-1002
8-1003 Rp.104.598.780

Rp.572.800.177,6 Rp.572.800.177,6
 PT. MITRA BESTARI
Cash Payment Journal
December 2009 Page :

DEBET CREDIT
DOC.
DATE DESCRIPTION REF ACCOUNTS OTHER OTHER
NO. CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1 Bagian gaji dan upah 2-1102 Rp.23.125.000 Rp.23.125.000
4 PT.Sepoi Jaya Selalu Rp.69.350.000 Rp.65.882.500 4-1001 Rp.3.467.500
7 Merdeka Securities 3-1000 Rp.104.040.000 Rp.104.040.000
9 PLN,PDAM,TELKOM 2-1103 Rp.1.750.000 Rp.1.750.000
10 Kas Negara 2-1105 Rp.375.000 Rp.375.000
11 Andika Pratama 1-1103 Rp.1.750.000 Rp.1.750.000
12 PT.Sepoi Jaya Selalu Rp.27.641.295 Rp.26.259.231 4-1001 Rp.1.382.064
15 Kas Negara 2-1104 Rp.18.969.000 Rp.18.969.000
16 Karya Sakti Consultant 2-1105 Rp.122.500.000 Rp.122.500.000
31 Bank CBA Rp.3.947.007,63 Rp.3.947.007,63
31 Kasir Kas Kecil 1-1100 Rp.2.330.500 Rp.2.330.500

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
2-1100 Rp.100.938.302,63 1-1100 Rp.370.928.238,63
1-1100 Rp.2.330.500 4-1001 Rp.4.849.564
BOOKED BY
1-1103 Rp.1.750.000
2-1102 Rp.23.125.000
2-1103 Rp.1.750.000
2-1104 Rp.18.969.000
2-1105 Rp.122.875.000
3-1000 Rp.104.040.000
Rp.375.777.802,63 Rp.375.777.802,63
 PT. MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
17 Utang Dagang Rp.3.410.000
Retur Pembelian Rp.3.410.000
21 Cash Rp.3.150.000
Deviden Revuenue Rp.3.150.000
24 Retur Penjualan Rp.4.408.800
Piutang Dagang Rp.4.408.8000

RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 Rp.3.410.000
1-1101 Rp.3.150.000
4-1002 Rp.4.408.800
Rp.3.410.000
8-1001 Rp.3.150.000
1-1103 Rp.4.408.800

Rp.10.968.800 Rp.10.968.800
 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM :
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

G-2100 2 Rp.2.625.000 Rp.5.250.000 10 Rp.2.625.000 Rp.4.700.000

H-1100 2 Rp.4.000.000 Rp.8.000.000 5 Rp.4.000.000 Rp.4.800.000
14 penjualan C-5000 5 Rp.1.712.500 Rp.8.562.500 19 Rp.1.712.500 Rp.14.713.500
G-2100 1 Rp.2.625.000 Rp.2.625.000 9 Rp.2.625.000 Rp.2.075.000
H-1100 1 Rp.4.000.000 Rp.4.000.000 4 Rp.4.000.000 Rp.800.000
16 pembelian C-5000 22 Rp.1.372.000 Rp.30.184.000 41 Rp.1.372.000 Rp.44.897.500
G-2100 20 Rp.2.115.000 Rp.42.300.000 29 Rp.2.115.000 Rp.44.375.000
H-1100 17 Rp.3.100.000 Rp.52.700.000 21 Rp.3.100.000 Rp.53.500.00
17 retur pembelian H-1100 -1 Rp.3.100.000 Rp.3.100.000 20 Rp.3.100.000 Rp.50.400.000
20 penjualan C-5000 2 Rp.1.712.500 Rp.3.425.000 27 Rp.1.712.500 Rp.41.472.500
G-2100 3 Rp.2.625.000 Rp.2.625.000 18 Rp.2.625.000 RP.41.750.000
H-1100 2 Rp.4.000.000 Rp.8.000.000 18 Rp.3.100.000 Rp.42.400.000
23 penjualan C-5000 6 Rp.1.712.500 Rp.10.275.000 21 Rp.1.712.500 Rp.31.197.500
G-2100 6 Rp.2.625.000 Rp.15.750.000 12 Rp.2.625.000 Rp.26.000.000
H-1100 6 Rp.4.000.000 Rp.24.000.000 12 Rp.3.100.000 Rp.18.400.000
24 penjualan C-5000 7 Rp.1.712.500Rp.11.987.500 14 Rp.1.712.500 Rp.19.210.000
 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM : pembelian retur penjualan retur

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

1 inventory C-5000 45 Rp.1.370.000 Rp.61.650.000

inventory G-2100 36 Rp.2.100.000 Rp.75.600.000
inventory H-1100 17 Rp.3.200.000 Rp.54.400.000
3 pembelian C-5000 7 Rp.1.368.000 Rp.9.576.000 52 Rp.1.368.000 Rp.71.226.000
G-2100 5 Rp.2.095.000 Rp.10.475.000 41 Rp.2.095.000 Rp.86.075.000
H-1100 2 Rp.3.200.000 Rp.6.400.000 19 Rp.3.200.000 Rp.60.800.000
3 penjualan C-5000 5 Rp.1.712.500 Rp.8.562.500 47 Rp.1.712.500 Rp.62.663.500
G-2100 7 Rp.2.625.000 Rp.18.375.000 34 Rp.2.625.000 Rp.67.700.000
H-1100 2 Rp.4.000.000 Rp.8.000.000 17 Rp.4.000.000 Rp.52.800.000
4 penjualan C-5000 12 Rp.1.712.500 Rp.20.550.000 35 Rp.1.712.500 Rp.42.113.500
G-2100 10 Rp.2.625.000 Rp.26.250.000 24 Rp.2.625.000 Rp.41.450.000
H-1100 5 Rp.4.000.000 Rp.20.000.000 12 Rp.4.000.000 Rp.32.800.000
8 penjualan C-5000 7 Rp.1.712.500 Rp.11.987.500 28 Rp.1.712.500 Rp.30.126.000
G-2100 12 Rp.2.625.000 Rp.31.500.000 12 Rp.2.625.000 Rp.9.950.000
H-1100 5 Rp.4.000.000 Rp.20.000.000 7 Rp.4.000.000 Rp.12.800.000
13 penjualan C-5000 4 Rp.1.712.500 Rp.6.850.000 24 Rp.1.712.500 Rp.23.276.000
 PT. MITRA BESTARI
INVENTORY CARD
December 2009

ITEM :
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

G-2100 5 Rp.2.625.000 Rp.13.125.000 7 Rp.2.625.000 Rp.12.875.000

H-1100 2 Rp.4.000.000 Rp.8.000.000 10 Rp.4.000.000 Rp.10.400.000
24 retur penj H-1100 -1 Rp.4.000.000 Rp.4.000.000 11 Rp.4.000.000 Rp.14.400.000
27 Penjualan C-5000 5 Rp.1.712.500 Rp.8.562.500 9 Rp.1.712.500 Rp.10.647.500
G-2100 1 Rp.2.625.000 Rp.2.625.000 6 Rp.2.625.000 Rp.10.250.000
H-1100 2 Rp.4.000.000 Rp.8.000.000 9 Rp.4.000.000 Rp.6.400.000
28 Penjualan C-5000 3 Rp.1.712.500 Rp.5.137.500 6 Rp.1.712.500 Rp.5.510.000
G-2100 5 Rp.2.625.000 Rp.13.125.000 1 Rp.2.625.000 Rp.-2.875.000
H-1100 2 Rp.4.000.000 Rp.8.000.000 7 Rp.4.000.000 Rp.-1.600.000