LK - Buku Besar - P3

PT KURNIA
INSTALLMENT CONTRACT RECEIVABLE SUBSIDIARY LEDGER

Month : December 2017
DEBITOR : TOKO SANEX NO. : C001

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 44,000,000

2017 2 Slaes of Installment Journal Rp 54,000,000 Rp 98,000,000
Rp 98,000,000
Rp 98,000,000
Rp 98,000,000
DEBITOR : TOKO NIAGA NO. : C002

BALANCE
DEBIT CREDIT

2017 8 Slaes of Installment Journal Rp 49,000,000 Rp 82,000,000
12 Cash Receipt Journal Rp 3,300,000 Rp 78,700,000
Rp 78,700,000
Rp 78,700,000
DEBITOR : TOKO CONTOH NO. : C003

BALANCE
DEBIT CREDIT
Dec 1 Beginning Balance Rp -

2017 Rp -
Rp -
Rp -
Rp -
DEBITOR : TOKO KENT NO. : C004

BALANCE
DEBIT CREDIT

2017 5 Cash Receipt Jornal Rp 3,300,000 Rp 29,700,000
20 Slaes of Installment Journal Rp 60,900,000 Rp 90,600,000
Rp 90,600,000
Rp 90,600,000
6072–P3-17/18-Memproses Buku Besar Lembar Kerja-1/13

PT KURNIA
ACCOUNT PAYABLE SUBSIDIARY LEDGER
CREDITOR : PT ALAM SUTRA NO. : S001

BALANCE
DEBIT CREDIT

2017 5 Purchase Journal Rp 67,100,000 Rp 111,100,000
5 General Journal Rp 9,900,000 Rp 101,200,000
20 Cash Payment Journal Rp 44,000,000 Rp 57,200,000
CREDITOR : PT NIRWANA NO. : S002

BALANCE
DEBIT CREDIT

2017 10 Cash Payment Journal Rp 22,000,000 Rp -
13 Purchase Journal Rp 103,400,000 Rp 103,400,000
Rp 103,400,000
CREDITOR : PT INTAN TRI GUNA NO. : S003

BALANCE
DEBIT CREDIT

2017 8 Cash Payment Journal Rp 88,000,000 Rp -
Rp -
Rp -
Rp -

PT KURNIA
RECAPITULATION OF INSTALLMENT CONTRACT RECEIVABLE LEDGER
NO DEBITORS NAME AMOUNT

1 TOKO SANEX Rp 98,000,000
2 TOKO NIAGA Rp 78,700,000
3 TOKO CONTOH Rp -
4 TOKO KENT Rp 90,600,000
TOTAL Rp 267,300,000
PT KURNIA
RECAPITULATION OF ACCOUNT PAYABLE LEDGER
NO CREDITORS NAME AMOUNT

1 PT ALAM SUTRA Rp 57,200,000
2 PT NIRWANA Rp 103,400,000
3 PT INTAN TRI GUNA Rp -
TOTAL Rp 160,600,000
PT KURNIA
RECAPITULATION OF INVENTORY
NO ITEM NAME QTY PRICE AMOUNT

1 LEMARI ES 10 Rp 2,000,000 Rp 20,000,000
2 AC 7 Rp 2,500,000 Rp 17,500,000
TOTAL Rp 37,500,000

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 110,000,000 Rp -
31 Sales Journal Rp 163,900,000 Rp - Rp 273,900,000 Rp -
31 Cash Receipt Journal Rp - Rp 6,600,000 Rp 267,300,000 Rp -
31 Purchase Journal Rp - Rp - Rp 267,300,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 267,300,000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 267,300,000 Rp -
31 Petty Cash Journal Rp - Rp - Rp 267,300,000 Rp -
ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1230

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 7,200,000
31 Sales Journal Rp - Rp - Rp - Rp 7,200,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 7,200,000
31 Purchase Journal Rp - Rp - Rp - Rp 7,200,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 7,200,000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 7,200,000
31 Petty Cash Journal Rp - Rp - Rp - Rp 7,200,000
ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1310

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 131,000,000 Rp 49,000,000 Rp -
31 Cash Receipt Journal Rp - Rp 157,500,000 Rp (108,500,000) Rp -
31 Purchase Journal Rp 155,000,000 Rp - Rp 46,500,000 Rp -
31 General Journal (Memorial) Rp - Rp 9,000,000 Rp 37,500,000 Rp -
ACCOUNT : Supplies D ACCOUNT NO. : 1-1320

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp - Rp 13,600,000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 13,600,000 Rp -
31 Petty Cash Journal Rp 300,000 Rp - Rp 13,900,000 Rp -
ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1410

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 Sales Journal Rp - Rp - Rp - Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Purchase Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 General Journal (Memorial) Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp - Rp -
ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1420

BALANCE
DEBIT CREDIT
ACCOUNT : PPN Income D ACCOUNT NO. : 1-1510

BALANCE
DEBIT CREDIT

ACCOUNT : Stock Investment D ACCOUNT NO. : 1-2100
BALANCE
DEBIT CREDIT
ACCOUNT : Land D ACCOUNT NO. : 1-3100

BALANCE
DEBIT CREDIT
ACCOUNT : Building at Cost D ACCOUNT NO. : 1-3210

BALANCE
DEBIT CREDIT
ACCOUNT : Building Accumulated Depr K ACCOUNT NO. : 1-3220

BALANCE
DEBIT CREDIT
ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-3310

BALANCE
DEBIT CREDIT
31 Cash Receipt Journal Rp - Rp 160,000,000 Rp - Rp -
ACCOUNT : Vehicle Accumulated Depr K ACCOUNT NO. : 1-3320

BALANCE
DEBIT CREDIT
31 Cash Receipt Journal Rp 10,000,000 Rp - Rp - Rp -

ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-3410

BALANCE
DEBIT CREDIT
ACCOUNT : Equipment Accumulated Depr k ACCOUNT NO. : 1-3420

BALANCE
DEBIT CREDIT
ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DEBIT CREDIT
31 Purchase Journal Rp - Rp 170,500,000 Rp - Rp 324,500,000
31 Cash Payment Journal Rp 154,000,000 Rp - Rp - Rp 170,500,000
31 General Journal (Memorial) Rp 9,900,000 Rp - Rp - Rp 160,600,000
ACCOUNT : Accruad Expense K ACCOUNT NO. : 2-1200

BALANCE
DEBIT CREDIT
31 Petty Cash Journal Rp 1,875,000 Rp - Rp - Rp -
ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

BALANCE
DEBIT CREDIT
31 Cash Payment Journal Rp - Rp 187,500 Rp - Rp 187,500
31 General Journal (Memorial) Rp - Rp - Rp - Rp 187,500
31 Petty Cash Journal Rp - Rp - Rp - Rp 187,500
ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1400

BALANCE
DEBIT CREDIT

DEBIT CREDIT
ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1500

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 14,800,000 Rp - Rp 147,800,000
31 Cash Receipt Journal Rp - Rp 17,750,000 Rp - Rp 165,550,000
ACCOUNT : Bank Mandiri Loan K ACCOUNT NO. : 2-2100

BALANCE
DEBIT CREDIT
31 Cash Payment Journal Rp 15,000,000 Rp - Rp - Rp 185,000,000
ACCOUNT : Commod Stock K ACCOUNT NO. : 3-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1,030,000,000
31 Sales Journal Rp - Rp - Rp - Rp 1,030,000,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 1,030,000,000
31 Purchase Journal Rp - Rp - Rp - Rp 1,030,000,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 1,030,000,000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1,030,000,000
31 Petty Cash Journal Rp - Rp - Rp - Rp 1,030,000,000
ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Defered Gross Profit on Realization K ACCOUNT NO. : 3-1300

BALANCE
DEBIT CREDIT

ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1,093,200,000
31 Sales Journal Rp - Rp - Rp - Rp 1,093,200,000
31 Cash Receipt Journal Rp - Rp 177,500,000 Rp - Rp 1,270,700,000
31 Purchase Journal Rp - Rp - Rp - Rp 1,270,700,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 1,270,700,000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1,270,700,000
31 Petty Cash Journal Rp - Rp - Rp - Rp 1,270,700,000
ACCOUNT : Sales of Installment K ACCOUNT NO. : 4-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Late Fees Collected K ACCOUNT NO. : 4-1400

BALANCE
DEBIT CREDIT
ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1500

BALANCE
DEBIT CREDIT
ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DEBIT CREDIT

BALANCE
DEBIT CREDIT
ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Late Fees Collected K ACCOUNT NO. : 4-1400

BALANCE
DEBIT CREDIT
ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1500

BALANCE
DEBIT CREDIT
ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DEBIT CREDIT
31 Cash Receipt Journal Rp 157,500,000 Rp - Rp 832,380,000 Rp -
ACCOUNT : Cost of goods Sold of Installment D ACCOUNT NO. : 5-1200

BALANCE
DEBIT CREDIT
31 Sales Journal Rp 131,000,000 Rp - Rp 131,000,000 Rp -

ACCOUNT : Utility Expense D ACCOUNT NO. : 6-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Telephone Expense D ACCOUNT NO. : 6-1400

BALANCE
DEBIT CREDIT
ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1500

BALANCE
DEBIT CREDIT
ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-1600

BALANCE
DEBIT CREDIT
ACCOUNT : Maintenance and Repair Expense D ACCOUNT NO. : 6-1700

BALANCE
DEBIT CREDIT
31 Petty Cash Journal Rp 900,000 Rp - Rp 10,650,000 Rp -
ACCOUNT : Bad Debt Expense D ACCOUNT NO. : 6-1800

BALANCE
DEBIT CREDIT

BALANCE
DEBIT CREDIT
ACCOUNT : Insurance Expense D ACCOUNT NO. : 6-2100

BALANCE
DEBIT CREDIT
ACCOUNT : Late Fees Expense D ACCOUNT NO. : 6-2200

BALANCE
DEBIT CREDIT
31 Cash Payment Journal Rp 440,000 Rp - Rp 440,000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 440,000 Rp -
31 Petty Cash Journal Rp - Rp - Rp 440,000 Rp -
ACCOUNT : Wages & Salaries D ACCOUNT NO. : 6-2300

BALANCE
DEBIT CREDIT
31 Cash Payment Journal Rp 3,750,000 Rp - Rp 56,750,000 Rp -
ACCOUNT : Interest Income K ACCOUNT NO. : 8-1000

BALANCE
DEBIT CREDIT
31 Cash Receipt Journal Rp - Rp 660,000 Rp - Rp 7,660,000
ACCOUNT : Dividend Revenue K ACCOUNT NO. : 8-2000

BALANCE
DEBIT CREDIT

ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-2000

BALANCE
DEBIT CREDIT
ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-3000

BALANCE
DEBIT CREDIT
ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-4000

BALANCE
DEBIT CREDIT
31 Cash Receipt Journal Rp 5,000,000 Rp - Rp 5,000,000 Rp -
Rp 1,178,300,000 Rp 1,178,300,000 Rp 3,230,507,500 Rp 3,230,507,500
Rp - Rp -

5-1200 Cost of goods Sold of Installment 131,000,000 -
5-1300 Freight Paid 2,440,000 -
5-1400 Purchese Discount - 3,060,000
6-1100 Advertising Expenses 44,450,000 -
6-1200 In Store Promotion Expense - -
6-1300 Utility Expense 10,800,000 -
6-1400 Telephone Expense - -
6-1500 Rent Expense - -
6-1600 Supplies Expense 15,200,000 -
6-1700 Maintenance and Repair Expense 10,650,000 -
6-1800 Bad Debt Expense - -
6-1900 Depreciation Expense 40,250,000 -
6-2100 Insurance Expense 13,000,000 -
6-2200 Late Fees Expense 440,000 -
6-2300 Wages & Salaries 56,750,000 -
8-1000 Interest Income - 7,660,000
8-2000 Dividend Revenue - 17,000,000
9-1000 Interest Expense 9,640,000 -
9-2000 Bank Service Charge 15,000,000 -
9-3000 Income Tax Expense 10,932,000 -
9-4000 Gain/Loss Sales Vehicle 5,000,000 -
TOTAL 3,230,507,500 3,230,507,500
Rp -
Rp 3,230,507,500 Rp 3,230,507,500
- -

LK - Buku Besar - P3

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PT KURNIA

INSTALLMENT CONTRACT RECEIVABLE SUBSIDIARY LEDGER

DEBITOR : TOKO SANEX NO. : C001

Dec 1 Beginning Balance Rp 44,000,000

DEBITOR : TOKO NIAGA NO. : C002

Dec 1 Beginning Balance Rp 33,000,000

DEBITOR : TOKO CONTOH NO. : C003

Dec 1 Beginning Balance Rp -

DEBITOR : TOKO KENT NO. : C004

Dec 1 Beginning Balance Rp 33,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-1/13

CREDITOR : PT ALAM SUTRA NO. : S001

Dec 1 Beginning Balance Rp 44,000,000

CREDITOR : PT NIRWANA NO. : S002

Dec 1 Beginning Balance Rp 22,000,000

CREDITOR : PT INTAN TRI GUNA NO. : S003

Dec 1 Beginning Balance Rp 88,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-2/13

NO DEBITORS NAME AMOUNT

NO CREDITORS NAME AMOUNT

NO ITEM NAME QTY PRICE AMOUNT

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-3/13

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1230

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1310

ACCOUNT : Supplies D ACCOUNT NO. : 1-1320

ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1410

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1420

ACCOUNT : PPN Income D ACCOUNT NO. : 1-1510

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-4/13

ACCOUNT : Land D ACCOUNT NO. : 1-3100

ACCOUNT : Building at Cost D ACCOUNT NO. : 1-3210

ACCOUNT : Building Accumulated Depr K ACCOUNT NO. : 1-3220

ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-3310

ACCOUNT : Vehicle Accumulated Depr K ACCOUNT NO. : 1-3320

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-5/13

ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-3410

ACCOUNT : Equipment Accumulated Depr k ACCOUNT NO. : 1-3420

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

ACCOUNT : Accruad Expense K ACCOUNT NO. : 2-1200

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1400

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-6/13

ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1500

ACCOUNT : Bank Mandiri Loan K ACCOUNT NO. : 2-2100

ACCOUNT : Commod Stock K ACCOUNT NO. : 3-1100

ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

ACCOUNT : Defered Gross Profit on Realization K ACCOUNT NO. : 3-1300

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-7/13

ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100

ACCOUNT : Sales of Installment K ACCOUNT NO. : 4-1200

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1300

ACCOUNT : Late Fees Collected K ACCOUNT NO. : 4-1400

ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1500

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-8/13

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1300

ACCOUNT : Late Fees Collected K ACCOUNT NO. : 4-1400

ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1500

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

ACCOUNT : Cost of goods Sold of Installment D ACCOUNT NO. : 5-1200

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-9/13

ACCOUNT : Utility Expense D ACCOUNT NO. : 6-1300

ACCOUNT : Telephone Expense D ACCOUNT NO. : 6-1400