PT CAHAYA

JURNAL PENERIMAAN KAS

Bulan : Desember 2018

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN POS REF OTHERS
PPN Outcome SALES ACCOUNT
CASH IN BANK DISCOUNT RECEIVABLE NAMA AKUN NO AKUN
Des 5 BKM12-1 Toko Dhira 32,670,000 330,000 33,000,000
9 NK12-1 Toko Pananjung 30,710,000 Sales of Merchandise
PPN Outcome
Freight Collected
12 BKM12-3 Toko Bahana 33,000,000 33,000,000

96,380,000 330,000 66,000,000

JUMLAH

27,600,000
2,760,000
350,000
 PT CAHAYA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2018

DEBET CREDIT
POS OTHERS
TANGGAL NO. BUKTI KETERANGAN NO. CEK
REFF ACCOUNT PURCHASE
PAYABLE Account DISCOUNT
ACCOUNT NAME Amount
Number
Des 8 BKK12-1 PT Charaka C12-1 88,000,000 1,760,000
10 BKK12-2 PT Bharata C12-2 22,000,000
20 BKK12-3 PT Asoka C12-3 44,000,000 Late Fee Collected 440,000
30 BKK12-4 Pelunasan kartu kredit C12-4 Credit Card 8,400,000
31 BKK12-5 Angsuran bank C12-5 Bank Mandiri Loan 18,000,000
Interest Expense 1,800,000
31 BKK12-6 Pengisian kembali kas kecil C12-6 Petty Cash 4,500,000

154,000,000 1,760,000
CREDIT

PPN CASH IN
Income BANK

86,240,000
22,000,000
44,440,000
8,400,000

19,800,000
4,500,000

185,380,000
 PT CAHAYA
JURNAL PEMBELIAN
Bulan : Desember 2018

DEBET CREDIT
NO.
TANGGAL KETERANGAN POS REF MERCHANDISE ACCOUNTS
FAKTUR FREIGHT PAID PPN Income
INVENTORY PAYABLE

Des 5 NP2-12 PT Asoka 3,000,000 30,000,000 33,000,000

13 LI4-12 PT Bharata 4,600,000 46,000,000 50,600,000

7,600,000 76,000,000 83,600,000

 PT CAHAYA
JURNAL PENJUALAN
BULAN DESEMBER 2018

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN ACCOUNTS FREIGHT PPN
FAKTUR REF SALES
RECEIVABLE COLLECTED Outcome
Des 2 FPJ12-1 Toko Andani 65,400,000 59,000,000 500,000 5,900,000
8 FPJ12-2 Toko Bahana 30,220,000 27,200,000 300,000 2,720,000
14 FPJ12-3 Toko Cempaka 37,800,000 34,000,000 400,000 3,400,000
20 FPJ12-4 Toko Dhira 47,000,000 42,000,000 800,000 4,200,000

180,420,000 162,200,000 2,000,000 16,220,000

 PT CAHAYA
JURNAL UMUM
BULAN DESEMBER 2018
Hal 1
NO.
TANGGAL KETERANGAN POS REF DEBET CREDIT
BUKTI

Des 2 FPJ12-1 Cost of Goods Sold 38,000,000

Merchandise Inventory 38,000,000

5 RNP3-12 Account Payable 4,840,000

PPN Income 440,000
Merchandise Inventory 4,400,000

8 FPJ12-2 Cost of Goods Sold 17,600,000

Merchandise Inventory 17,600,000

9 NK12-1 Cost of Goods Sold 18,000,000

Merchandise Inventory 18,000,000

11 BKM12-2 Cash In Bank 146,000,000

Accum. Depr. Vehicle 11,250,000
Loss Sales Vehicle 2,750,000
Vehicle at Cost 160,000,000

14 FPJ12-3 Cost of Goods Sold 22,000,000

Merchandise Inventory 22,000,000
 PT CAHAYA
JURNAL KAS KECIL
BULAN DESEMBER 2018

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number

Des 2 VK12-1 Pembuatan brosur Advertising Expense 900,000 900,000

4 VK12-2 Pembelian perlengkapan toko Store Supplies 950,000 950,000

5 VKK12-3 Tagihan telepon Telephone Expense 750,000 750,000

7 VKK12-4 Tagihan rekening listrik Utility Expense 850,000 850,000

8 VKK12-5 Tagihan PAM Utility Expense 600,000 600,000

16 VKK12-6 Pemeliharaan dan Reparasi alat Maintenance and Repair Expense 900,000 900,000

4,950,000 4,950,000
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : AU-N06 NAMA BARANG : Accu-Chek

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

Des 1 80 1,000,000 80,000,000

2 FPJ12-1 Penjualan 20 1,000,000 20,000,000 60 1,000,000 60,000,000

5 NP2-12 Pembelian 18 1,000,000 18,000,000 78 1,000,000 78,000,000

5 RNP3-12 Retur 2 1,000,000 2,000,000 76 1,000,000 76,000,000

8 FPJ12-2 Penjualan 8 1,000,000 8,000,000 68 1,000,000 68,000,000

9 NK12-1 Penjualan 6 1,000,000 6,000,000 62 1,000,000 62,000,000

13 LI4-12 Pembelian 22 1,000,000 22,000,000 84 1,000,000 84,000,000

14 FPJ12-3 Penjualan 10 1,000,000 10,000,000 74 1,000,000 74,000,000

20 FPJ12-4 Penjualan 15 1,000,000 15,000,000 59 1,000,000 59,000,000

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : AU-N08 NAMA BARANG :

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

Des 1 70 1,200,000 84,000,000

2 FPJ12-1 Penjualan 15 1,200,000 18,000,000 55 1,200,000 66,000,000

5 NP2-12 Pembelian 10 1,200,000 12,000,000 65 1,200,000 78,000,000

5 RNP3-12 Retur 2 1,200,000 2,400,000 63 1,200,000 75,600,000

8 FPJ12-2 Penjualan 8 1,200,000 9,600,000 55 1,200,000 66,000,000

9 NK12-1 Penjualan 10 1,200,000 12,000,000 45 1,200,000 54,000,000

13 LI4-12 Pembelian 20 1,200,000 24,000,000 65 1,200,000 78,000,000

14 FPJ12-3 Penjualan 10 1,200,000 12,000,000 55 1,200,000 66,000,000

20 FPJ12-4 Penjualan 10 1,200,000 12,000,000 45 1,200,000 54,000,000

 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Toko Andani Kode : C001

Balance
Date Description Ref Debit Credit
Debit
Des 1 v 44,000,000
2 JP 65,400,000 109,400,000

Nama : Toko Bahana Kode : C002

Balance
Date Description Ref Debit Credit
Debit
Des 1 v 33,000,000
8 JP 30,220,000 63,220,000
12 JKM 33,000,000 30,220,000

Nama : Toko Dhira Kode : C003

Balance
Date Description Ref Debit Credit
Debit
Des 1 v 33,000,000
5 JKM 33,000,000 -
20 JP 47,000,000 47,000,000

Nama : Toko Cempaka Kode : C004

Balance
Date Description Ref Debit Credit
Debit
Des 14 JP 37,800,000 37,800,000
 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Asoka Kode : S001

Balance
Date Description Ref Debit Credit
Debit
Des 1 v
5 JB 33,000,000
5 JU 4,840,000
20 JKK 44,000,000

Nama : PT Bharata Kode : S002

Balance
Date Description Ref Debit Credit
Debit
Des 1 v
10 JKK 22,000,000
13 JB 50,600,000

Nama : PT Charaka Kode : S003

Balance
Date Description Ref Debit Credit
Debit
Des 1 v
8 JKK 88,000,000
VABLE

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
ABLE

Balance
Credit
44,000,000
77,000,000
72,160,000
28,160,000

Balance
Credit
22,000,000
-
50,600,000

Balance
Credit
88,000,000
-
 PD MEKAR ABADI
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN InCOME Nomor : 2-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank BCA Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana capital Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 4-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Collected Nomor : 4-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Puchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : advertising expenses Nomor : 6-1000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad DebtS Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp

Nama : Wages and Salaries EXPENSE Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 7-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax expense Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PD MEKAR ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MEKAR ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 PT CAHAYA
Neraca Saldo
PER DESEMBER 2018

KODE NAMA AKUN DEBET CREDIT

11110 Cash in Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplier
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investments
13100 Land
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21110 Credit Card
21210 Accounts Payable
21211 Accruad expenses
21212 Income Tax Payable
21310 PPN Outcome
21320 PPN Income
22100 Bank Mandiri Loan (KUK)
31100 Common Stock
31200 Retained Earning
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost of Good Sold
52000 Freight Paid
53000 Purchase Discount
61100 Advertising Expense
61200 In Store Promotion Expense
62100 Utility Expense
62200 Telephone Expense
62300 Rent Expense
KODE NAMA AKUN DEBET CREDIT
62400 Supplies Expense
62500 Maintenance and Repair Expense
 PD MEKAR ABADI
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

 PD MEKAR ABADI
NERACA LAJUR
Desember 2016

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41300 Sales Retur
51100 Cost of goods Sold
51200 Freight Paid
61000 Advertising Expenses
61100 Telephone & Electricity expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
 NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
71100 Interest Revenue
81100 Interest Expense
81200 Bank Service Charge
81300 Income Tax Expense
PD MEKAR ABADI
LAPORAN RUGI LABA
BULAN DESEMBER 2016
 PD MEKAR ABADI
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016

Ruchdiana, Drawing

Profit Loss

Ruchdiana Capital 31 Des 2016

 PD MEKAR ABADI
NERACA
BULAN DESEMBER 2016

NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN JUMLAH

PD MEKAR ABADI
CASH FLOW
BULAN DESEMBER 2016
 PD MEKAR ABADI
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing