pt zalia

Sales Journal
December 2016

LEMBAR KERJA
Debit Credit

Account Cost Of Merchandise MENU

DATE DOC. NO. Customer's Sales VAT Out
Receivable Merchandise Sold Inventory

11300 51100 41100 21300 11500

2 FGS 02/12 CV RAINBOW

Rp 572.660.000 Rp 416.480.000 Rp 520.600.000 Rp 52.060.000 Rp 416.480.000
12 FGS 12/12 CV MAPAN
Rp 636.944.000 Rp 445.568.000 Rp 579.040.000 Rp 57.904.000 Rp 445.568.000
21 FGS 21/12 PT CITRA AMELINDA
Rp 575.113.000 Rp 418.264.000 Rp 522.830.000 Rp 52.283.000 Rp 418.264.000
28 FGS 28/12 CV RAINBOW

MEMPROSES ENTRY JURNAL

Rp 613.030.000 Rp 473.440.000 Rp 557.300.000 Rp 55.730.000 Rp 473.440.000
LEMBAR KERJA JURNAL

Rp 2.397.747.000 Rp 1.753.752.000 Rp 2.179.770.000 Rp 217.977.000 Rp 1.753.752.000

Rp 4.151.499.000 Rp 4.151.499.000

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Cash Receipt Journal

LEMBAR KERJA
December 2016 Page :

DEBIT CREDIT
OTHER OTHER
Account
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank BNI ACCT ACCT
Account Debited AMOUNT Receivable AMOUNT
NO. NO.

41200 11100 11300

4 BKM 12-01 CV RAINBOW Rp 289.520.000 289.520.000,00
10 BKM 12-02 PT CITRA AMELINDA Rp10.434.600 Rp 337.385.400 Rp 347.820.000

MEMPROSES ENTRY JURNAL

10 BKM 12-03 Devidend Income Rp 40.780.000 81600 Rp 40.780.000
18 BKM 12-04 CV MAPAN Rp 363.770.000 Rp 363.770.000
23 BKM 12-05 Devidend Income Rp 6.300.000 81600 Rp 6.300.000
23 BKM 12-06 Vehicles Rp 150.000.000 13301 Acc Depr Vehicles Rp104.625.000 13300 Rp 279.000.000
81700 Gain (Loss) on sales Rp 24.375.000
Of Fixed Assets

28 BKM 12-07 PT CITRA AMELINDA Rp 200.000.000 Rp 200.000.000

HALAMAN
Rp 10.434.600 Rp 1.387.755.400 Rp 129.000.000 Rp 1.201.110.000 Rp 326.080.000
Rp1.527.190.000 Rp1.527.190.000

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 pt zalia
Purchase Journal
December 2016

LEMBAR KERJA
DEBIT CREDIT
Merchandise
DATE DOC. NO. VENDOR'S VAT In Account Payable
Inventory
11500 11900 21100

4 FRU 02/12 PT SEDAR Rp440.352.000 Rp 44.035.200 Rp 484.387.200

PT GINANJAR Rp476.784.000 Rp 47.678.400 Rp 524.462.400

16 FPS 16/12
PT WARKOM MUSTIKA Rp433.576.000 Rp43.357.600 Rp476.933.600
22 FAR 22/12
Rp56.249.600 Rp618.745.600
30 FMA 30/12 PT SEDAR Rp562.496.000

MEMPROSES ENTRY JURNAL

Rp 1.913.208.000 Rp 191.320.800 Rp 2.104.528.800

Rp 2.104.528.800 Rp 2.104.528.800

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Cash Payment Journal MEN
December 2016 Page :
DEBIT CREDIT

LEMBAR KERJA
Docoument OTHER OTHER
DATE ACCOUNT DEBITED
Number Account Payable Cash In Bank BNI
Acc No AMOUNT Acc No Acct Name AMOUNT
21100 11100
1 Accrued Expense BKK 12-01 21200 Rp36.980.000 Rp36.980.000

3 Prepaid Rent BKK 12-02 11800 Rp168.000.000 Rp168.000.000

7 PT WARKOM MUSTIKA BKK 12-03 Rp 272.360.000 Rp 266.912.800 51200 Purchases Discount Rp 5.447.200
9 Income Taxes Payable (21) BKK 12-04 21302 Rp 1.849.000 Rp 35.936.600 11900 VAT In Rp 78.904.000
VAT Out 21300 Rp 103.116.000
Income Taxes Payable 25 21304 Rp 9.875.600
11 PT GINANJAR BKK 12-05 Rp 274.032.000 Rp 274.032.000
15 Vehicles BKK 12-06 13300 Rp 20.000.000 Rp 20.000.000

MEMPROSES ENTRY JURNAL

18 PT SEDAR BKK 12-07 Rp 321.552.000 Rp 321.552.000
21 Bank Jateng Loan BKK 12-08 22100 Rp 11.875.400 Rp 13.855.208
Interest Expense 91100 Rp 1.979.808
23 Other Operating Expense BKK 12-09 62000 Rp 2.956.800 Rp 7.426.800
Advertising Expense 61900 Rp 750.000
Accrued Expense 21200 Rp 3.220.000
Office Supplies 11600 Rp 500.000
Rp 867.944.000 Rp 361.102.608 Rp 1.144.695.408 Rp 84.351.200
Rp 1.229.046.608 Rp 1.229.046.608
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Memorial Journal
December 2016 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT MENU
DECSRIPTION

3 NK-GS-12-01 Sales Return and Allowances 41300 Rp 37.600.000

NK-GS-12-01 VAT Out 21300 Rp 3.760.000
NK-GS-12-01 Account Receivable 11300 Rp 41.360.000
(CV RAINBOW)
NK-GS-12-01 Merchandise Inventory 11500 Rp 30.080.000
NK-GS-12-01 Cost Of Merchandise Sold 51100 Rp 30.080.000

17 NK-PS-17-2 Account Payable 21100 Rp 28.943.200

NK-PS-17-2 Merchandise Inventory 11500 Rp 26.312.000
NK-PS-17-2 VAT In 11900 Rp 2.631.200

28 MEMO 12-03 Devidend 31200 Rp 305.000.000

Devidend Payable 21305 Rp 305.000.000

Jumlah Rp 405.383.200 Rp 405.383.200

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