Tanggal No. Bukti Keterangan Ref.

Post Debet
12/1/2014 BKK 12-01 Accrued Expense 2-120 Rp 22,375,000
Cash in Bank 1-110
12/3/2014 VKK 12-01 Other Operating Expense 6-200 Rp 2,430,150
Petty Cash 1-120
12/4/2014 BKM 12-01 Cash in Bank 1-110 Rp 35,308,000
Sales Discount 4-120 Rp 1,092,000
Account Receivable 1-130
12/5/2014 BKK 12-02 Account Payable 2-110 Rp 42,300,000
Cash in Bank 1-110
12/10/2014 F-IM-10/12 Merchandise Inventory 1-150 Rp 80,200,000
Value Added Tax-In 1-191 Rp 8,020,000
Account Payable 2-110
12/11/2014 F-PR-12-01 Accounts Receivable 1-130 Rp 139,887,000
Value Added Tax - Out 2-131
Sales 4-110

Cost Of Merchandise Sold 5-110 Rp 94,200,000

Merchandise Inventory 1-150
12/15/2014 BKM 12-02 Cash In Bank 1-110 Rp 22,750,000
Account Receivable 1-130
12/16/2014 BKK 12-03 Account Payable 2-110 Rp 40,500,000
Cash In Bank 1-110
12/18/2014 BKK 12-04 Income Tax Article 21 Payable 2-132 Rp 1,870,000
VAT Payable 2-130 Rp 29,450,000
Income Tax Article 25/29 Payabl 2-134 Rp 1,530,000
Cash in Bank 1-110
12/19/2014 F-PR-12-02 Accounts Receivable 1-130 Rp 73,953,000
Value Added Tax - Out 2-131
Sales 4-110

Cost Of Merchandise Sold 5-110 Rp 49,800,000

Merchandise Inventory 1-150
12/20/2014 VKK 12-02 Accrued Expense 2-120 Rp 2,754,500
Petty Cash 1-120
12/23/2014 F-JT-23/12 Merchandise Inventory 1-150 Rp 82,800,000
Value Added Tax-In 1-191 Rp 8,280,000
Account Payable 2-110
12/23/2014 VKK 12-03 Other Operating Expense 6-200 Rp 512,400
Petty Cash 1-120
12/26/2014 MK-12-01 Account Payable 2-110 Rp 23,100,000
VAT- In 1-191
Merchandise Inventory 1-150
12/26/2014 BKM 12-03 Cash in Bank 1-110 Rp 40,350,000
Account Receivable 1-130
12/26/2014 VKK 12-04 Other Operating Exspense 6-200 Rp 530,000
Petty Cash 1-120
12/27/2014 BKK 12-05 Bank CIMB, Loan 2-210 Rp 13,400,000
Interest Expense 9-110 Rp 4,250,000
Cash in Bank 1-110
12/29/2014 F-RP-12-03 Accounts Receivable 1-130 Rp 92,070,000
Value Added Tax - Out 2-131
Sales 4-110

Cost Of Merchandise Sold 5-110 Rp 62,000,000

Merchandise Inventory 1-150
12/30/2014 NK-12/01 Sales Return 4-130 Rp 9,315,000
VAT- Out 2-131 Rp 931,500
Account Receivable 1-130

Merchandise Inventory 1-150 Rp 6,900,000

Cost of Merchandise Sold 5-110
12/30/2014 F-SH-30/12 Merchandise Inventory 1-150 Rp 51,100,000
Value Added Tax-In 1-191 Rp 5,110,000
Account Payable 2-110
12/30/2014 VKK 12-05 Other Operating Expense 6-200 Rp 1,941,450
Petty Cash 1-120
 Kredit

Rp 22,375,000

Rp 2,430,150

Rp 36,400,000

Rp 42,300,000

Rp 88,220,000

Rp 12,717,000
Rp 127,170,000

Rp 94,200,000

Rp 22,750,000

Rp 40,500,000

Rp 32,850,000

Rp 6,723,000
Rp 67,230,000

Rp 49,800,000

Rp 2,754,500

Rp 91,080,000

Rp 512,400

Rp 2,100,000
Rp 21,000,000
Rp 40,350,000

Rp 530,000

Rp 17,650,000

Rp 8,370,000
Rp 83,700,000

Rp 62,000,000

Rp 10,246,500

Rp 6,900,000

Rp 56,210,000

Rp 1,941,450