PT.

BATEEQ CANTIQ
INVENTORY CARD
December 2018
(in Rp.)
Code : BC 001
Type : Batik Cirebon
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold

Date
Ref. Units Unit Cost Total Units Unit Cost Total
1 DEC 1 - - - - - -
2 6 - - - 30 900,000 27,000,000
3 10 - - - 40 900,000 36,000,000
4 11 35 950,000 33,250,000 - - -
5
6 17 - - - 30 900,000 27,000,000
7
8 23 50 950,000 47,500,000 - - -
9
10 24 (5) 950,000 (4,750,000) - - -
11
12 25 - - - 10 900,000 9,000,000
13 - - - 20 950,000 19,000,000
14 27 - - - 50 950,000 47,500,000
15 28 - - - (5) 950,000 (4,750,000)
16 29 45 950,000 42,750,000 - - -
17
18
19
20
21 TOTAL 125 118,750,000 175 160,750,000

Date

Prepared by : ............

Posted by : ............

PT. BATEEQ CANTIQ

INVENTORY CARD
December 2018
(in Rp.)
Code : BP 002
Type : Batik Pekalongan
 Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold

Date
Ref. Units Unit Cost Total Units Unit Cost Total
1 DEC 1 - - - - - -
2 6 - - - 20 1,000,000 20,000,000
3 10 - - - 50 1,000,000 50,000,000
4 11 40 1,050,000 42,000,000 - - -
5
6 17 - - - 30 1,000,000 30,000,000
7 23 55 1,050,000 57,750,000 - - -
8 24 (3) 1,050,000 (3,150,000) - - -
9 25 - - - 25 1,050,000 26,250,000
10 27 - - - 35 1,050,000 36,750,000
11 28 - - - (3) 1,050,000 (3,150,000)
12 29 45 1,050,000 47,250,000 - - -
13
14
15
16
17
18
19
20
21 TOTAL 137 143,850,000 157 159,850,000

Date
Prepared by : ............

Posted by : ...........
 Balance
Units Unit Cost Total
110 900,000 99,000,000 1
80 900,000 72,000,000 2
40 900,000 36,000,000 3
40 900,000 36,000,000 4
35 950,000 33,250,000 5
10 900,000 9,000,000 6
35 950,000 33,250,000 7
10 900,000 9,000,000 8
85 950,000 80,750,000 9
10 900,000 9,000,000 10
80 950,000 76,000,000 11
- - - 12
60 950,000 57,000,000 13
10 950,000 9,500,000 14
15 950,000 14,250,000 15
60 950,000 57,000,000 16
17
18
19
20
21

Date Signature

Prepared by : ............ .....................

Posted by : ............ .....................

 Balance
Units Unit Cost Total
100 1,000,000 100,000,000 1
80 1,000,000 80,000,000 2
30 1,000,000 30,000,000 3
30 1,000,000 30,000,000 4
40 1,050,000 42,000,000 5
40 1,050,000 42,000,000 6
95 1,050,000 99,750,000 7
92 1,050,000 96,600,000 8
67 1,050,000 70,350,000 9
32 1,050,000 33,600,000 10
35 1,050,000 36,750,000 11
80 1,050,000 84,000,000 12
13
14
15
16
17
18
19
20
21

Date Signature
Prepared by : ............ .....................

Posted by : ............ .....................

 PT. BATEEQ CANTIQ
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2018
(in Rp.)

POST.
DATE DOC. NO DESCRIPTION REF DEBIT
1 DEC 31 M-12/02 Depreciation Expense 6-150 21,303,825
2 Acc. Depreciation – Buildings 1-321
3 Acc. Depreciaton – Equipment 1-331
4 Acc. Depreciation - Automobile 1-341
5 (Pencatatan depresiasi Des. Gedung, peralatan,
6 dan kendaraan)
7
8 Utilities Expense 6-110 2,460,675
9 Accrued Expense 2-120
10 (Beban air, listrik, dan tel. yang masih harus dibayar)
11
12 Insurance Expense 6-160 7,875,000
13 Prepaid Insurance 1-170
14 (Asuransi jatuh tempo)
15
16 Rent Expense 6-170 1,332,500
17 Prepaid Rent 1-180
18 (Sewa jatuh tempo)
19
20 Office Supplies Expense 6-120 10,472,000
21 Office Supplies 1-160
22 (Beban perlengkapan kantor )
23
24 Allowance for Bad Debt 6-130 42,798,250
25 Bad Debts Expense 1-140
26 (Kelebihan pencadangan piutang tak tertagih)
27
28 VAT (Value Added Tax) Out 2-131 40,137,500
29 VAT (Value Added Tax) In 1-191
30 VAT (Value Added Tax) Payable 2-130
31 (Menutup perkiraan VAT)
32
33 Prepaid Income Tax Article 25 1-192 2,281,750
34 Income Tax Article 25/29 Payable 2-134
35 (Uang muka PPh Ps 25 yang harus dibayar)
36
37 Cash In Bank 1-110 2,259,325
38 Bank Service Charges 9-120 157,750
39 Income Tax Article 4(2) Expense 9-140 300,725
40 Interest Income 8-110
41 (Pencatatan laporan bank rekonsiliasi)
42
43 Wages and Salaries 6-180 49,608,024
44 Income Tax Article 21 Payable 2-132
45 Accrued Expense 2-120
46 (Gaji dan upah yang masih harus dibayar)
47
48 Interest Expenses 9-110 1,156,250
49 Accrued Expense 2-120
50 (bunga wesel yang masih harus dibayar)
51
52
53 TOTAL 182,143,574

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount Posted by : ............ .....................
6-150 21,303,825 1-321 8,362,500
6-110 2,460,675 1-331 5,661,075
6-160 7,875,000 2-120 43,754,675
6-120 10,472,000 1-170 7,875,000
6-130 42,798,250 1-160 10,472,000
2-131 40,137,500 1-140 42,798,250
1-192 2,281,750 1-191 26,260,000
1-110 2,259,325 2-130 13,877,500
9-120 157,750 2-134 2,281,750
9-140 300,725 8-110 2,717,800
6-180 49,608,024 2-132 9,470,274
6-170 1,332,500 1-341 7,280,250
9-110 1,156,250 1-180 1,332,500

TOTAL 182,143,574 TOTAL 182,143,574

-
 0.1442307692308
10.096153846154 96
13.846153846154

Page: __________
CREDIT
1 Building 2,007,000,000 5%
8,362,500 2

5,661,075 3 Equipment 543,463,200 12.5%

7,280,250 4
5 Automobile 698,904,000 12.5%
6
7
8

2,460,675 9
10 Prepaid Insurance 102,375,000 13
11
12

7,875,000 13
14
15
16 Prepaid rent 31,980,000 24
1,332,500 17 1,332,500
18
19
20 27,562,275
10,472,000 21 17,090,275 MSH TERSISA
22 10,472,000 BIAYA
23
24 Allowance 70,565,000.00 20.0%
42,798,250 25 Allowance (TB) 113,363,250
26 AJE (42,798,250)
27
28 Allowance for Doubtfull
26,260,000 29 Doubtfull Debt Expense
13,877,500 30
31
32
33

2,281,750 34
35
36
37 5435600 KAS BENAR
 38 601450 1,407,458,350
39 315500
2,717,800 40
41
42
43 90972200
9,470,274 44

40,137,750 45
46
47
48 92,500,000 15% 4,625,000
1,156,250 49 4
50
51
52

182,143,574 53

Date Signature
........... .....................

........... .....................
 pa 100,350,000 per thn 2 Listrik, air, dan telepon (utilities expenses) Desember 2016 akan dibayar Ja
8,362,500 per bulan 3 Prepaid insurance yang telah jatuh tempo untuk bulan Desember 2016
pa 67,932,900 per thn 4 Prepaid rent yang telah dimanfaatkan pada bulan Desember 2016
5,661,075 per bulan 5 Laporan stock opname menunjukkan office supplies yang terpakai
pa 87,363,000 per thn 6 Taksiran piutang dagang tak tertagih sebesar 8 % dari saldo piutang dagan
7,280,250 per bulan 7 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka k
saldonya dipindahkan ke VAT Receivable/Payable
8 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar
9 Hasil rekonsiliasi bank, Bank CIMB NIAGA yang telah dibuat (saldo per ban
bln 7,875,000.00 per bulan menyebabkan perbedaan adalah :
-Interest income
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense)
-Bank Service Charge
10 Gaji bulan Desember yang akan dibayar Januari 2017 :
Wages & Salaries Expenses
bln 1,332,500.00 per bulan PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable)
Gaji yang masih harus dibayar (Accrued Expenses)
11 Buatlah jurnal (penutup) untuk menutup akun-akun nominal

dari saldo piutang per 31 des 352,825,000

70,565,000.00

1-140
6-130

14,250,000 topoven 7 des -

1,156,250 per bulan
sember 2016 akan dibayar Januari 2017 Rp. 4,567,500
uk bulan Desember 2016 Rp. 13,625,000
ulan Desember 2016
pplies yang terpakai Rp. 15,755,000
8 % dari saldo piutang dagang per 31-12-16
dengan faktur pajak, maka kedua akun tersebut ditutup dan

25/29 Payable) akan dibayar Januari 2017 Rp. 3,187,500

g telah dibuat (saldo per bank telah benar, hal-hal yang

Rp. 3,985,400
Rp. 465,400
Rp. 251,600

Rp. 76,916,950
e 21 Payable) Rp. 5,673,450
Rp. 71,243,500
-akun nominal