PT.

BALQIS ISTANA FURNITURES

Jl. Lodaya II No.03 Kel.Bogor Tengah
PURCHASES JOURNAL (PJ)

INVOICE DATE OF ACCOUNT

DATE SUPPLIER/ VENDOR TERM POST REF.
NO. INVOICE PAYABLE (CR)

1 2 3 4 5 6 7 8
10-Dec 1 BL-107/10 1-Dec-10 PT BINALAKSANA 2/10, n/30 v 30.525.000
4 BL-110/10 PT BINALAKSANA 2/10, n/30 27.500.000
5 BN-457/10 PT BINANIAGA 2/10, n/30 26.125.000
7 IJ-125/10 PT INDONESIA JAYA 2/10, n/30 147.125.000
8 BN-461/10 PT BINANIAGA 2/10, n/30 20.625.000
9 IJ-126/10 PT INDONESIA JAYA 2/10, n/30 133.375.000
10 AJ-109 PT AGUNG JAYA 2/10, n/30 91.850.000
12 AJ-119/10 PT AGUNG JAYA 2/10, n/30 78.650.000
13 B1-808/10 PT BASOKA INDONESIA 2/10, n/30 66.000.000
15 B1-809/10 PT BASOKA INDONESIA 2/10, n/30 86.350.000
16 IJ-154 PT INDONESIA JAYA 2/10, n/30 17.050.000

22 AJ-136/10 PT. AGUNG JAYA 2/10, n/30 29,150,000

26 BL-125/10 PT. BINALAKSANA 2/10, n/30 81,125,000
27 BL-136/10 PT. BINALAKSANA 2/10, n/30 67,375,000
29 BN-475/10 PT. BINANIAGA 2/10, n/30 78,100,000
31 BN-476/10 PT. BINANIAGA 2/10, n/30 39,050,000
294,800,000
 PURCHASE OF VALUE ADDED GENERAL DEBIT
FURNITURES TAX-IN (VAT ACCOUNT
(DR) IN((DR) REF. AMOUNT
NO.
9 10 11 12 13
27.750.000 2.775.000
25.000.000 2.500.000
23.750.000 2.375.000
133.750.000 13.375.000
18.750.000 1.875.000
121.250.000 12.125.000
83.500.000 8.350.000
71.500.000 7.150.000
60.000.000 6.000.000
78.500.000 7.850.000
15.500.000 1.550.000

26,500,000 2,650,000
73,750,000 7,375,000
61,250,000 6,125,000
71,000,000 7,100,000
35,500,000 3,550,000
268,000,000 26,800,000
PT. BALQIS ISTANA FURNITURES
Jl. Lodaya II No.03 Kel.Bogor Tengah
SALES JOURNAL (PJ)

DATE INVOICE NO. DEBTOR/ CUSTOMER REF. TERM

1 2 3 4 5 6
10-Dec 2 BIF-225 PT AQUA INDONESIA 2/10,n/30
4 BIF-226 PT BINTANG SEJAHTERA 2/10,n/30
5 BIF-227 PT PERMATA HATI 2/10,n/30
6 BIF-228 PT TRIDARMA INDONESIA 2/10,n/30
6 BIF-229 PT NUSA INDAH 2/10,n/30
9 BIF-230 PT AQUA INDONESIA 2/10,n/30
9 BIF-231 PT TRIDARMA INDONESIA 2/10,n/30
10 BIF-232 PT BINTANG SEJAHTERA 2/10,n/30
13 BIF-233 PT PERMATA HATI 2/10,n/30
15 BIF-234 PT NUSA INDAH 2/10,n/30
15 BIF-235 PT NUSA INDAH 2/10,n/30

22 BIF-238 PT. TRIDARMA INDONESIA 2/10,n/30

22 BIF-239 PT. PERMATA HATI 2/10,n/30
20 BIF/C/55/12/10 PT. SURYA CIPTA 2/10,n/30
25 BIF-240 PT. NUSA INDAH 2/10,n/30
26 BIF-241 PT. TRIDARMA INDONESIA 2/10,n/30
28 BIF-242 PT. PERMATA HATI 2/10,n/30
29 BIF-243 PT. BINTANG SEJAHTERA 2/10,n/30
30 BIF-244 PT. AQUA INDONESIA 2/10,n/30
 VALUE ADDED
ACCOUNT RECEIVABLES
SALES (CR) TAX-IN (VAT OUT)
(DR)
(CR)
7 8 10
27.720.000 25.200.000 2.520.000
32.175.000 29.250.000 2.925.000
106.425.000 96.750.000 9.675.000
68.310.000 62.100.000 6.210.000
121.275.000 110.250.000 11.025.000
51.975.000 47.250.000 4.725.000
304.425.000 276.750.000 27.675.000
66.825.000 60.750.000 6.075.000
47.025.000 42.750.000 4.275.000
33.660.000 30.600.000 3.060.000
29.700.000 27.000.000 2.700.000

50,490,000 45,900,000 4,590,000

104,940,000 95,400,000 9,540,000
4,950,000 4,500,000 450,000
79,200,000 72,000,000 7,200,000
50,490,000 45,900,000 4,590,000
128,700,000 117,000,000 11,700,000
120,780,000 109,800,000 10,980,000
117,810,000 107,100,000 10,710,000
657,360,000 597,600,000 59,760,000
PT. BALQIS ISTANA FURNITURES
Jl. Lodaya II No.03 Kel.Bogor Tengah
CASH AND BANK RECEIPTS JOURNAL (CBRJ)
CASH/BANK RECEIPT
DATE VOUCHER NO. DESCRIPTION POST REF. GENERAL (CR)

1 2 3 4 5 6
8-Dec 5 BRV - 12001 PT NUSA INDAH
5 CRV - 12001 PENGISIAN CASH 1-1101 5.000.000
10 BRV - 12002 PT AQUA INDONESIA
12 CRV - 12002 BANK CITI ASIA 5.000.000
13 BRV - 12003 PT BINTANG SEJAHTERA
14 BRV-12004 PT MERCY
15 BRV-12005 PT TRIDARMA INDONESIA
16 BRV-12006 PT HIBEX JAKARTA
17 BRV-12007 PT AQUA INDONESIA
17 BRV-12008 PT MANDIRI JAYA

21 BRV-12014 PT.TRIDARMA INDONESIA

22 BRV-12015 PT. PERMATA HATI
22 BRV-12016 PT. BINTANG SEJAHTERA
24 BRV-12017 PT. PERMATA HATI
25 BRV-12018 PT. SURYA CIPTA 450,000
26 BRV-12019 PT. AQUA INDONESIA
27 CRV-12004 BANK CITI ASIA 5,000,000
27 BRV-12020 PT. NUSA INDAH
28 CRV-12005 PT. INDAH CAHAYA 2-1105 2,000,000
29 BRV-12021 PT. PERMATA HATI
29 BRV-12022 PT. AQUA INDONESIA
29 BRV-12023 PT. INDO FREND 2-1102 1,260,000
30 BRV-12024 PT. TRIDARMA INDONESIA

8,710,000
 ACCOUNT SALES DISCOUNT
RECEIVABLES (CR) SALES (CR) (DR) BANK (DR) CASH (DR)

7 8 10 11 12
44.000.000 44.000.000
5.000.000
27.165.600 27.165.600
5.000.000
38.500.000 38.500.000
8.910.000 8.910.000
64.712.340 64.712.340
4.950.000 4.950.000
50.935.500 50.935.500

304,425,000 304,425,000
106,425,000 106,425,000
66,825,000 66,825,000
66,000,000 66,000,000
4,500,000 4,950,000
143,000,000 143,000,000
5,000,000
29,700,000 29,700,000
2,000,000
47,025,000 47,025,000
121,275,000 121,275,000
12,600,000 13,860,000
49,379,220 49,379,220

934,054,220 17,100,000 0 952,864,220 7,000,000

PT. BALQIS ISTANA FURNITURES
Jl. Lodaya II No.03 Kel.Bogor Tengah
CASH AND BANK DISBURSEMENTS JOURNAL (CBDJ)
CASH/BANK PAYMENT
DATE VOUCHER NO. CHEQUE NO. DESCRIPTION POST REF.

1 2 3 4 5 6
10-Dec 2 BRV - 12001 PT BINALAKSANA
2 BRV - 12002 PEMBAYARAN GAJI 2-1107
4 CPV - 12001 PERAWATAN KENDARAAN 6-1109
4 BRV - 12003 PT INDONESIA JAYA
7 CPV - 12002 IKLAN 6-1104
8 BRV - 12005 PT BINALAKSANA
9 BRV - 12006 PT BINANIAGA
10 BRV - 12007 PT BINANIAGA
10 BRV - 12008 PT BINANIAGA
10 BRV - 12009 KAS NEGARA 2-1107
10 BRV - 12010 PT TELKOM BOGOR 2-1107
12 BRV - 12011 PENGISIAN CASH 1-1101
15 BPV - 12012 PT INDONESIA JAYA
15 BPV - 12013 PEMBAYARAN KARYAWAN 2-1107
15 CPV - 12003 HIRO SWALAYAN
15 CPV-12004 TOKO ABC
16 BPV-12014 PT BINALAKSANA

25 BPV-12021 PT. INDONESIA JAYA

26 BPV-12022 PT. BASEKA INDONESIA PREPAID EXP.
27 BPV-12023 PENGISIAN CASH
27 BPV-12024 PT. INDONESIA JAYA
28 CPV-12006 SUMBANGAN 6 -2 110
19 BPV-12025 PT. BASEKA INDONESIA
30 BPV-12026 PT. BASEKA INDONESIA
30 BPV-12027 PT. BASEKA INDONESIA
31 BPV-12028 GAJI KEYAWAN 6-1101
6 - 210 1
31 BPV-12029 JAMSOSTEK 6 - 210 9
 ACCOUNT PAYABLE PURCHASE VALUE ADDED
GENERAL (DR) (DR) DISCOUNT (CR) TAX-IN (CR) BANK (DR)

7 8 9 10 11
33.000.000 60.000 600.000 32.340.000
120.000.000 120.000.000
350.000
55.000.000 55.000.000
250.000
30.525.000 55.500 555.000 29.914.500
20.625.000 37.500 375.000 20.212.500
49.500.000 49.500.000
25.602.500 47.500 475.000 26.125.000
23.500.000 23.500.000
5.000.000 5.000.000
5.000.000 5.000.000
144.182.500 267.500 2.675.000 147.125.000
65.000.000 65.000.000
150.000
500.000
27.500.000 27.500.000

17,050,000 31,000 310,000 16,709,000

10,000,000 10,000,000
5,000,000 5,000,000
13,750,000 25,000 250,000 13,475,000
400,000
60,940,000 60,940,000
118,800,000 118,800,000
104,500,000 104,500,000
36,000,000
84,000,000 120,000,000
9,600,000 9,600,000
145,000,000 297,990,000 25,000 250,000 442,315,000
 CASH (DR)

12

350.000

250.000

150.000
500.000

400,000

400,000
PT. BALQIS ISTANA FURNITURES
Jl. Lodaya II No.03 Kel.Bogor Tengah
GENERAL JOURNAL (GJ)
ACCOUNT
DATE DESCRIPTION REF. NO. DEBIT CREDIT

1 2 3 4 5 6
DEC '2010 7 SALES RETURN 4-3100 2.070.000
VAT-OUT 207.000 2.277.000
ACCOUNT RECIEVABLES 1-1201

12 ACC PAYABLE 7.700.000

PURCHASE RETURN 7.000.000
VAT-IN 700.000

14 ACC PAYABLE 4.600.000

PURCHASE RETURN 4.000.000
ACC PAYABLE 600.000

20 ACC PAYABLE 5,500,000

PURCHASE RETURN 5,000,000
ACC PAYABLE 500,000

24 SALES RETURN 9,500,000

VAT-OUT 950,000
ACCOUNT RECIEVABLES 10,450,000

26 SALES RETURN 2,070,000

VAT-OUT 207,000
ACCOUNT RECIEVABLES 2,277,000

SALES RETURN 3,150,000

VAT-OUT 315,000
ACCOUNT RECIEVABLES 3,465,000

21,692,000 21,692,000