PT ANGGREK MOTOR

JURNAL PENGELUARAN KAS(CASH OUT)

PER DESEMBER 2008

EVIDENCE CHECK POS DEBIT KREDIT

DATE NUMBER DESCRIPTION NUMBER REF ACCOUNT OTHERS Purchase CASH
VAT IN
PAYABLE ACCOUNTS ACC NO TOTAL Discount IN BANK
DES 1 BKK4701 KARYAWAN(GAJI NOV) XX-101 ACRUED EXPENSE 2-1300 Rp 6,000,000 Rp 6,000,000
6 BKK4702 PT ACA XX-102 Rp 55,000,000 Rp 1,650,000 Rp 53,350,000
9 BKK4703 PT ABC XX-103 Rp 44,000,000 Rp 44,000,000
15 BKK4704 KAS NEGARA(PPN NOV) XX-104 VAT PAYABLE 2-1500 Rp 21,440,000 Rp 21,440,000
18 BKK4705 PT ACA XX-105 Rp 520,093,750 Rp 15,602,813 Rp 504,490,938
23 BKK4706 PT XYZ XX-106 Rp 33,000,000 Late Fees Paid 9-1300 Rp 300,000 Rp 33,300,000
30 BKK4707 PT BANK MANDIRI XX-107 MANDIRI BANK LOAN 2-2100 Rp 30,000,000
INTEREST EXPENSE 9-1100 Rp 6,000,000 Rp 36,000,000

Rp 652,093,750 Rp 63,740,000 Rp 17,252,813 Rp 698,580,938

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO TOTAL ACC NO TOTAL
2-1200 Rp 652,093,750 5-1300 Rp 17,252,813
2-1300 Rp 6,000,000 1-1100 Rp 698,580,938
2-1500 Rp 21,440,000
9-1300 Rp 300,000
2-2100 Rp 30,000,000.0
9-1100 Rp 6,000,000.0

Rp 715,833,750 Rp 715,833,750
Rp 635,140,938

#VALUE!
 PT ANGGREK MOTOR
SALES JOURNAL
PER DESEMBER 2008

POS DEBIT KREDIT

DATE FAKTUR DESCRIPTION REF ACCOUNT FREIGHT
Sales VAT OUT
NUMBER RECEIVABLE COLECTED
DES 6 PJ-1201 HONDA BABA Rp 490,600,000 Rp 446,000,000 Rp 44,600,000
18 PJ-1202 HONDA ABI Rp 378,460,000 Rp 500,000 Rp 343,600,000 Rp 34,360,000
27 PJ-1203 HONDA CACA Rp 938,700,000 Rp 1,500,000 Rp 852,000,000 Rp 85,200,000

Rp 1,807,760,000 Rp 2,000,000 Rp 1,641,600,000 Rp 164,160,000

RECAPITULATION
DEBET KREDIT
No Akun Jumlah No. Akun Jumlah
1-1300 Rp 1,807,760,000 8-1400 Rp 2,000,000
4-1100 Rp 1,641,600,000
2-1600 Rp 164,160,000

Rp 1,807,760,000 Rp 1,807,760,000
 PT ANGGREK MOTOR
PURCHASE JOURNAL
Dec-08

POS DEBIT CREDIT

DATE FAKTUR DESCRIPTION REF FREIGHT ACCOUNT
VAT IN PURCHASE
NUMBER PAID PAYABLE
DES 10 FJ-35 PT LANCAR Rp 55,039,063 Rp 550,390,625 Rp 605,429,688
22 FK-33 PT CEMERLANG Rp 1,000,000 Rp 73,570,313 Rp 735,703,125 Rp 810,273,438
29 FE-43 PT SINAR Rp 1,000,000 Rp 58,398,438 Rp 583,984,375 Rp 643,382,813

Rp 2,000,000 Rp 187,007,814 Rp 1,870,078,125 Rp 2,059,085,939

RECAPITULATION
DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
5-1200 Rp 2,000,000 2-1200 Rp 2,059,085,939.0
1-1910 Rp 187,007,814
5-1000 Rp 1,870,078,125

Rp 2,059,085,939 Rp 2,059,085,939
 PT ANGGHREK MOTOR
GENERAL JOURNAL
Dec-08

EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 7 NK 12-01 Sales Return Rp 97,300,000
VAT Out Rp 9,730,000
Account Receivable(H BABA)

11 NK 12-01 Account Payable(PT ACA) 2-1200 Rp 85,335,938

Purchase return
VAT In

Rp 192,365,938

REKAPITULASI
NO. AKUN DEBET
4-1300 Rp 97,300,000
2-1600 Rp 9,730,000
2-1200 Rp 85,335,938
1-1300
5-1400
1-1910

Rp 192,365,938
 PT ANGGHREK MOTOR
ADJUSTMENT JOURNAL
DESEMBER 2008

EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 31 BM - 01 Inventory Rp 1,112,421,875
Income summary

Income summary Rp 1,092,578,125

Inventory

BM - 02 Bank service charge Rp 5,000,000

Cash in Bank Rp 1,500,000
Interest income

BM - 03 office Supplies expense Rp 3,600,000

Rent expense Rp 4,000,000
Insurance expense Rp 2,000,000
Bad debt expense Rp 14,514,800
Office Supplies
Prepaid Rent
Prepaid insurance
Allowance of bad debt

BM - 04 Depreciation expense Rp 2,400,000

Accumulated Dep of Equipment

BM - 05 Salaries and Wages expense Rp 6,000,000

Telephon and electricity expense Rp 1,300,000
Acrued expense

BM - 06 VAT Out Rp 195,590,000

VAT In
VAT Payable

Rp 2,440,904,800

RECAPITULATION
ACC NO DEBIT
1-1500 Rp 1,112,421,875
3-1500 Rp 1,092,578,125
9-1200 Rp 5,000,000
1-1100 Rp 1,500,000
6-1200 Rp 3,600,000
6-1700 Rp 4,000,000
6-1600 Rp 2,000,000
6-1300 Rp 14,514,800
6-1500 Rp 2,400,000
6-1800 Rp 6,000,000
6-1100 Rp 1,300,000
2-1600 Rp 195,590,000
8-1100
1-1600
1-1800
1-1700
1-1400
1-3110
2-1300
1-1910
2-1500
 Rp 2,440,904,800

PT ANGGHREK MOTOR
CLOSSING JOURNAL
DESEMBER 2008

EVIDENCE POS
DATE DESCRIPTION DEBIT
NUMBER REF.
DES 31 SALES Rp 3,053,200,000
PURCHASE DISCOUNT Rp 69,452,813
PURCHASE RETUR Rp 77,578,125
INTEREST INCOME Rp 11,500,000
DEVIDENT INCOME Rp 25,360,000
GAIN ON SALE OF STOCKS Rp 11,200,000
FREIGHT COLLECTED Rp 41,600,000
LATE FEES COLLECTED Rp 10,000,000
INVENTORY Rp 1,112,421,875
INCOME SUMMARY

INCOME SUMMARY #VALUE!

SALES DISCOUNT
SALES RETUR
PURCHASE
FREIGHT EXPENSE
TELEPHON&ELECT EXPENSE
OFFICE SUPPLIES EXPENSE
BAD DEBT EXPENSE
SPOILAGE EXPENSE
DEPRECISTION EXPENSE
INSURANCE EXPENSE
RENT EXPENSE
WAGES&SALARIES EXPENSE
OTHER OPERATING EXPENSE
ADVERTISING EXPENSE
INTEREST EXPENSE
BANK SERVICE CHARGE
LATE FEES PAID
INVENTORY

INCOME SUMMARY #VALUE!

RETAINED EARNING

#VALUE!
PT ANGGHREK MOTOR
GENERAL JOURNAL
Dec-08

CREDIT

Rp 107,030,000

Rp 77,578,125
Rp 7,757,813

Rp 192,365,938

REKAPITULASI
KREDIT

Rp 107,030,000
Rp 77,578,125

Rp 7,757,813

Rp 192,365,938
PT ANGGHREK MOTOR
ADJUSTMENT JOURNAL
DESEMBER 2008

CREDIT

Rp 1,112,421,875 Rp 725,000,000
Rp 387,421,875
Rp 1,112,421,875
Rp 1,092,578,125

Rp 6,500,000

Rp 3,600,000
Rp 4,000,000
Rp 2,000,000
Rp 14,514,800 Rp 39,514,800
Rp 25,000,000
Rp 14,514,800
Rp 2,400,000

Rp 7,300,000

Rp 179,250,000
Rp 16,340,000

Rp 2,440,904,800

RECAPITULATION
CREDIT
Rp 1,092,578,125
Rp 1,112,421,875

Rp 6,500,000
Rp 3,600,000
Rp 4,000,000
Rp 2,000,000
Rp 14,514,800
Rp 2,400,000
Rp 7,300,000
Rp 179,250,000
Rp 16,340,000
 Rp 2,440,904,800

PT ANGGHREK MOTOR
CLOSSING JOURNAL
DESEMBER 2008

CREDIT

Rp 4,412,312,813

Rp 92,991,400
Rp 97,300,000
Rp 2,477,100,000
Rp 13,000,000
Rp 12,500,000
Rp 6,900,000
Rp 38,514,800
Rp 32,000,000
Rp 28,800,000
Rp 24,000,000
Rp 48,000,000
Rp 72,000,000
#VALUE!
#REF!
Rp 17,000,000
Rp 11,600,000
Rp 3,900,000
Rp 1,092,578,125

#VALUE!

#VALUE!
 PT ANGGREK MOTOR
NERACA SALDO SETELAH PENUTUPAN
DESEMBER 2008

JUMLAH
NO. AKUN NAMA AKUN
DEBIT KREDIT
1-1100 Cash In Bank Rp 377,817,663
1-1200 Patty Cash #REF!
1-1300 Account Receiveable Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp - Rp 39,514,800
1-1500 Merchandise Inventory Rp 1,112,421,875 Rp -
1-1600 Office Supplies #REF! Rp -
1-1700 Prepaid Insurance Rp 22,000,000 Rp -
1-1800 Prepaid Rent Rp 32,000,000 Rp -
1-1910 VAT In Rp - Rp -
1-2100 Stock Investments Rp 224,000,000 Rp -
1-3100 Equipment at Cost Rp 120,000,000 Rp -
1-3110 Equipment Accumulated Depreciation Rp - Rp 28,800,000
2-1200 Account Payable Rp - Rp 1,453,656,250
2-1300 Accrued Expense Rp - Rp 7,300,000
2-1500 VAT Payable Rp - Rp 16,340,000
2-1600 VAT Out Rp - Rp -
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp - Rp 570,000,000
3-1100 Stock Capital Rp - Rp 500,000,000
3-1300 Retained Earning Rp - #REF!

#REF! #REF!
 PT ANGGREK MOTOR
NERACA / BALANCE
DESEMBER 2008

ASSETS LIABILITY AND EQUITY

NO. KETERANGAN JUMLAH NO. KETERANGAN JUMLAH

1-1100 Cash In Bank Rp 377,817,663 2-1200 Account Payable Rp 1,453,656,250
1-1200 Patty Cash #REF! 2-1300 Accrued Expense Rp 7,300,000
1-1300 Account Receiveable Rp 1,317,160,000 2-1500 VAT Payable Rp 16,340,000
1-1400 Allowances of Doubtful Debt Rp (39,514,800) TOTAL CURRENT LIABILITY Rp 1,477,296,250
1-1500 Merchandise Inventory Rp 1,112,421,875
1-1600 Office Supplies #REF! LONG TERM LIABILITY
1-1700 Prepaid Insurance Rp 22,000,000 2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp 570,000,000
1-1800 Prepaid Rent Rp 32,000,000
1-2100 Stock Investments Rp 224,000,000 EQUITY
TOTAL CURRENT ASSETS #REF! 3-1100 Stock Capital Rp 500,000,000
3-1300 Retained Earning #REF!
1-3100 Equipment at Cost Rp 120,000,000 #REF!
1-3110 Equipment Accumulated Depreciation Rp (28,800,000)
TOTAL FIX ASSETS Rp 91,200,000

TOTAL #REF! TOTAL #REF!

 PT ANGGREK MOTOR
NERACA SALDO
DESEMBER 2008

JUMLAH
NO. AKUN NAMA AKUN
DEBIT KREDIT
1-1100 Cash In Bank Rp 376,317,662
1-1200 Patty Cash Rp 2,000,000
1-1300 Account Receiveable Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp 25,000,000
1-1500 Merchandise Inventory Rp 1,092,578,125 Rp -
1-1600 Office Supplies Rp 13,545,455 Rp -
1-1700 Prepaid Insurance Rp 24,000,000 Rp -
1-1800 Prepaid Rent Rp 36,000,000 Rp -
1-1910 VAT In Rp -
1-2100 Stock Investments Rp 224,000,000 Rp -
1-3100 Equipment at Cost Rp 120,000,000 Rp -
1-3110 Equipment Accumulated Depreciation Rp - Rp 26,400,000
2-1200 Account Payable Rp - Rp 1,453,656,250
2-1300 Accrued Expense Rp -
2-1500 VAT Payable Rp 179,304,546 Rp -
2-1600 VAT Out Rp - Rp 195,590,000
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp - Rp 570,000,000
3-1100 Stock Capital Rp - Rp 500,000,000
3-1300 Retained Earning Rp - Rp 275,460,000
3-1500 Income summary Rp - Rp -
4-1100 Sales Rp - Rp 3,053,200,000
4-1200 Sales Discount Rp 92,991,400 Rp -
4-1300 Sales Return Rp 97,300,000 Rp -
5-1000 Purchase Rp 2,477,100,000 Rp -
5-1200 Freight paid Rp 13,000,000 Rp -
5-1300 Purchase Discount Rp - Rp 69,452,813
5-1400 Purchase Retur Rp - Rp 77,578,125
6-1100 Telephone & Electricity Expense Rp 11,000,000 Rp -
6-1200 Office Supplies Expense Rp 3,300,000 Rp -
6-1300 Bad Debt Expense Rp 24,000,000 Rp -
6-1400 Spoilege Expense (Defected Inventory) Rp 32,000,000 Rp -
6-1500 Depreciation Expense Rp 26,400,000 Rp -
6-1600 Insurance Expense Rp 22,000,000 Rp -
6-1700 Rent Expense Rp 44,000,000 Rp -
6-1800 Wages and Salaries Rp 66,000,000 Rp -
6-1900 Others Operating Expense Rp 14,100,000
6-1910 Advertising Expense Rp 3,700,000
8-1100 Interest Income Rp - Rp 5,000,000
8-1200 Divident Income Rp - Rp 25,360,000
8-1300 Gain (loss) on Sale of Stock Rp - Rp 11,200,000
8-1400 Freight Colleted Rp - Rp 41,600,000
8-1500 Late Fees Collected Rp - Rp 10,000,000
9-1100 Interest Expense Rp 17,000,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp -
9-1300 Late Fees Expense Rp 3,900,000 Rp -
Rp -
Rp 6,339,297,188 Rp 6,339,497,188
 PT ANGGREK MOTOR
LAPORAN ARUS KAS
Dec-08

ARUS KAS DARI AKTIFITAS OPERASI

Penerimaan dari pelanggan Rp 1,006,738,600
Pembayaran kepada pemasok Rp (635,140,938)
Pembayaran VAT Payable Rp (21,440,000)
Pembayaran cetak brosur #VALUE!
Pembayaran accrued payable #VALUE!
Pembelian perlengkapan kantor #VALUE!
Pembelian meterai dan benda pos #VALUE!
Pembayaran pemeliharaan kantor #VALUE!
Pendapatan jasa Rp 6,500,000
pembayaran beban Rp (5,000,000)
Arus kas bersih dari aktivitas operasi #VALUE!

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran utang bank Rp (36,000,000) Rp (36,000,000)
Aus kas bersih dari aktivitas investasi

Kenaikan bersih kas dan setara kas #VALUE!

Kas dan setara kas awal periode Rp 76,160,000

Kas dan setara kas akhir periode #VALUE!

PT ANGGREK MOTOR
LAPORAN LABA DITAHAN
DESEMBER 2008

KETERANGAN

Beginning retained earning Rp 275,460,000

add
Nett Income #REF!

Ending Retained earning #REF!

 BUKU BESAR (LEDGER)
Nama : Cash In Bank (dalam ribuan rupiah) 1-1100
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 68,160,000
31 CASH IN Rp 1,006,738,600 Rp 1,074,898,600
31 CASH OUT Rp 698,580,937.5 Rp 376,317,663
31 AJP Rp 1,500,000 Rp 377,817,663

Nama : Patty Cash (dalam ribuan rupiah) 1-1200

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 8,000,000
31 PATTY CASH JOURNAL #REF! #REF!

Nama : Account Receiveable (dalam ribuan rupiah) 1-1300

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 165,000,000
31 SALES JOURNAL Rp 1,807,760,000 Rp 1,972,760,000
31 GJ Rp 107,030,000 Rp 1,865,730,000
31 CASH IN Rp 548,570,000 Rp 1,317,160,000

Nama : Allowances of Doubtful Debt (dalam ribuan rupiah) 1-1400

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 13,000,000
31 CASH IN Rp 12,000,000 Rp 25,000,000

Nama : Merchandise Inventory (dalam ribuan rupiah) 1-1500

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 1,092,578,125

Nama : Office Supplies (dalam ribuan rupiah) 1-1600

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 13,000,000
31 PATTY CASH JOURNAL #REF! #REF!

Nama : Prepaid Insurance (dalam ribuan rupiah) 1-1700

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 24,000,000

Nama : Prepaid Rent (dalam ribuan rupiah) 1-1800

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 36,000,000
Nama : VAT In (dalam ribuan rupiah) 1-1910
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
31 GJ Rp 7,757,813 Rp 7,757,813
31 PURCHASE JOURNAL Rp 187,007,814 Rp 179,250,002

Nama : Stock Investments (dalam ribuan rupiah) 1-2100

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 224,000,000

Nama : Equipment at Cost (dalam ribuan rupiah) 1-3100

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 120,000,000

Nama : Equipment Accu Depreciation (dalam ribuan rupiah) 1-3110

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 26,400,000

Nama : Account Payable (dalam ribuan rupiah) 2-1200

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 132,000,000
31 PURCHASE JOURNAL Rp 2,059,085,939 Rp 2,191,085,939
31 CASH OUT Rp 652,093,750 Rp 1,538,992,189
31 GJ Rp 85,335,938 Rp 1,453,656,252

Nama : Accrued Expense (dalam ribuan rupiah) 2-1300

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 7,800,000
31 CASH OUT Rp 6,000,000 Rp 1,800,000
31 PATTY CASH JOURNAL #REF! #REF!
Nama : VAT Payable 2-1500
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 21,440,000
31 CASH OUT Rp 21,440,000 Rp -

Nama : VAT Out (dalam ribuan rupiah) 2-1600

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
31 SALES JOURNAL Rp 164,160,000 Rp 164,160,000
31 GJ Rp 9,730,000 Rp 154,430,000
31 CASH IN Rp 41,160,000 Rp 195,590,000
Nama : Bank Loan (PT Bank Mandiri Tbk) (dalam ribuan rupiah) 2-2100
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 600,000,000
31 CASH OUT Rp 30,000,000 Rp 570,000,000

Nama : Stock Capital (dalam ribuan rupiah) 3-1100

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 500,000,000

Nama : Retained Earning (dalam ribuan rupiah) 3-1300

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 275,460,000

Nama : Income summary (dalam ribuan rupiah) 3-1500

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT

Nama : Sales (dalam ribuan rupiah) 4-1100

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 1,000,000,000
31 SALES ROURNAL Rp 1,641,600,000 Rp 2,641,600,000
31 CASH IN Rp 411,600,000 Rp 3,053,200,000
Nama : Sales Discount (dalam ribuan rupiah) 4-1200
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 84,000,000
31 CASH IN Rp 8,991,400 Rp 92,991,400

Nama : Sales Return (dalam ribuan rupiah) 4-1300

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
31 GJ Rp 97,300,000 Rp 97,300,000

Nama : Purchase (dalam ribuan rupiah) 5-1000

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 607,021,875
31 purchase journal Rp 1,870,078,125 Rp 2,477,100,000

Nama : Freight paid (dalam ribuan rupiah) 5-1200

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 11,000,000
31 purchase journal Rp 2,000,000 Rp 13,000,000

Nama : Purchase Discount (dalam ribuan rupiah) 5-1300

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 52,200,000
31 CASH OUT Rp 17,252,813 Rp 69,452,813

Nama : Purchase Retur (dalam ribuan rupiah) 5-1400

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
31 GENERAL JOURNAL Rp 77,578,125 Rp 77,578,125

Nama : Telephone & Electricity Expense (dalam ribuan rupiah) 6-1100

 TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 11,200,000

Nama : Office Supplies Expense (dalam ribuan rupiah) 6-1200

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 3,300,000
Nama : Bad Debt Expense (dalam ribuan rupiah) 6-1300
TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 24,000,000

Nama : Spoilege Exp(Defected Inv) (dalam ribuan rupiah) 6-1400

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 32,000,000

Nama : Depreciation Expense (dalam ribuan rupiah) 6-1500

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 26,400,000

Nama : Insurance Expense (dalam ribuan rupiah) 6-1600

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 22,000,000

Nama : Rent Expense (dalam ribuan rupiah) 6-1700

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 44,000,000

Nama : Wages and Salaries (dalam ribuan rupiah) 6-1800

TANGGAL SALDO
KETERANGAN P/R DEBIT KREDIT
DES DEBIT KREDIT
1 SALDO AWAL Rp 66,000,000
 BUKU PEMBANTU PIUTANG
NAMA : HONDA ABI
TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
3 CASH IN Rp 66,000,000
18 SALES JOURNAL Rp 378,460,000

NAMA : HONDA BABA

TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
6 SALES JOURNAL Rp 490,600,000
7 GJ Rp 107,030,000
12 CASH IN Rp 383,570,000
14 CASH IN Rp 55,000,000

NAMA : HONDA CACA

TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
26 CASH IN Rp 44,000,000
27 SALES JOURNAL Rp 938,700,000

NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT
 BUKU PEMBANTU UTANG

NAMA : PT ABC

TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
9 CASH OUT Rp 44,000,000
22 PURCHASE JOURNAL Rp 810,273,438

NAMA : PT XYZ
TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
23 CASH OUT Rp 33,000,000
29 PURCHASE JOURNAL Rp 643,382,813

NAMA : PT ACA
TANGGAL KETERANGAN REF DEBIT KREDIT

DES 1 SALDO
6 CASH OUT Rp 55,000,000
10 PURCHASE JOURNAL Rp 605,429,688
11 GJ Rp 85,335,938
18 CAQSH OUT Rp 520,093,750

NAMA :
TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA :

TANGGAL KETERANGAN REF DEBIT KREDIT

PEMBANTU PIUTANG
NO. : C001

SALDO

Rp 66,000,000
Rp -
Rp 378,460,000

NO. : C002

SALDO

Rp 55,000,000
Rp 545,600,000
Rp 438,570,000
Rp 55,000,000
Rp -

NO. :C003

SALDO

Rp 44,000,000
Rp -
Rp 938,700,000

NO. : C004

SALDO

NO. :
SALDO
DEBIT KREDIT
PEMBANTU UTANG

NO. : S001

SALDO

Rp 44,000,000
Rp -
Rp 810,273,438

NO. : S002

SALDO

Rp 33,000,000
Rp -
Rp 643,382,813

NO. :S003

SALDO

Rp 55,000,000
Rp -
Rp 605,429,688
Rp 520,093,750
Rp -

NO. :

SALDO

NO. :
SALDO
DEBIT KREDIT
 PT ANGGREK MOTOR
JURNAL PENERIMAAN KAS / CASH IN
PER DESEMBER 2008

EVIDENCE POS DEBIT CREDIT

DATE NUMBER DESCRIPTION REF CASH SALES ACCOUNT OTHERS
VAT OUT
IN BANK DISCOUNT RECEIVABLE ACCOUNT ACC NO TOTAL
DES 3 BKM 4701 HONDA ABI Rp 64,680,000 Rp 1,320,000 Rp 66,000,000
12 BKM 4702 HONDA BABA Rp 375,898,600 Rp 7,671,400 Rp 383,570,000 43087000
13 NOTA KNTN PENJUALAN TUNAI Rp 454,760,000 Sales 4-1100 Rp 411,600,000
Freight Collected 8-1400 Rp 2,000,000
VAT Out 2-1600 Rp 41,160,000
14 BKM 4703 HONDA BABA Rp 55,000,000 Rp 55,000,000
20 BKM 4704 HONDA DADO Rp 12,000,000 Allowance of doubtful 1-1400 Rp 12,000,000
26 BKM 4705 HONDA CACA Rp 44,400,000 Rp 44,000,000 Late Fees Collected 8-1500 Rp 400,000

Rp 1,006,738,600 Rp 8,991,400 Rp 548,570,000 Rp 467,160,000

RECAPITULATION
DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
1-1100 Rp 1,006,738,600 1-1300 Rp 548,570,000
4-1200 Rp 8,991,400 4-1100 Rp 411,600,000
8-1400 Rp 2,000,000
2-1600 Rp 41,160,000
1-1400 Rp 12,000,000
8-1500 Rp 400,000
Rp 1,015,730,000 Rp 1,015,730,000
 PT ANGGREK MOTOR
NERACA LAJUR
Dec-08
NO. NAMA AKUN NERACA SALDO JURNAL PENYESUAIAN N. S. DISESUAIKAN IKHTISAR LABA/RUGI NERACA
AKUN D K D K D K D K D K
1-1100 Cash In Bank Rp 376,317,663 Rp 1,500,000 Rp 377,817,663 Rp 377,817,663
1-1200 Patty Cash #REF! #REF! #REF!
1-1300 Account Receiveable Rp 1,317,160,000 Rp 1,317,160,000 Rp 1,317,160,000
1-1400 Allowances of Doubtful Debt Rp 25,000,000 Rp 14,514,800 Rp 39,514,800 Rp 39,514,800
1-1500 Merchandise Inventory Rp 1,092,578,125 Rp 1,112,421,875 Rp 1,092,578,125 Rp 1,112,421,875 Rp 1,112,421,875
1-1600 Office Supplies #REF! Rp 3,600,000 #REF! #REF!
1-1700 Prepaid Insurance Rp 24,000,000 Rp 2,000,000 Rp 22,000,000 Rp 22,000,000
1-1800 Prepaid Rent Rp 36,000,000 Rp 4,000,000 Rp 32,000,000 Rp 32,000,000
1-1910 VAT In Rp 179,250,000 Rp 179,250,000 Rp -
1-2100 Stock Investments Rp 224,000,000 Rp 224,000,000 Rp 224,000,000
1-3100 Equipment at Cost Rp 120,000,000 Rp 120,000,000 Rp 120,000,000
1-3110 Equipment Accu Depreciation Rp 26,400,000 Rp 2,400,000 Rp 28,800,000 Rp 28,800,000
2-1200 Account Payable Rp 1,453,656,250 Rp 1,453,656,250 Rp 1,453,656,250
2-1300 Accrued Expense #REF! Rp 7,300,000 Rp 7,300,000 Rp 7,300,000
2-1500 VAT Payable Rp - Rp 16,340,000 Rp 16,340,000 Rp 16,340,000
2-1600 VAT Out Rp 195,590,000 Rp 195,590,000 Rp -
2-2100 Bank Loan (PT Bank Mandiri Tbk) Rp 570,000,000 Rp 570,000,000 Rp 570,000,000
3-1100 Stock Capital Rp 500,000,000 Rp 500,000,000 Rp 500,000,000
3-1300 Retained Earning Rp 275,460,000 Rp 275,460,000 Rp 275,460,000
3-1500 Income summary Rp 1,092,578,125 Rp 1,112,421,875 Rp 19,843,750 Rp - Rp 19,843,750
4-1100 Sales Rp 3,053,200,000 Rp 3,053,200,000 Rp 3,053,200,000
4-1200 Sales Discount Rp 92,991,400 Rp 92,991,400 Rp 92,991,400
4-1300 Sales Return Rp 97,300,000 Rp 97,300,000 Rp 97,300,000
5-1000 Purchase Rp 2,477,100,000 Rp 2,477,100,000 Rp 2,477,100,000
5-1200 Freight paid Rp 13,000,000 Rp 13,000,000 Rp 13,000,000
5-1300 Purchase Discount Rp 69,452,813 Rp 69,452,813 Rp 69,452,813
5-1400 Purchase Retur Rp 77,578,125 Rp 77,578,125 Rp 77,578,125
6-1100 Telephone & Electricity Expense Rp 11,200,000 Rp 1,300,000 Rp 12,500,000 Rp 12,500,000
6-1200 Office Supplies Expense Rp 3,300,000 Rp 3,600,000 Rp 6,900,000 Rp 6,900,000
6-1300 Bad Debt Expense Rp 24,000,000 Rp 14,514,800 Rp 38,514,800 Rp 38,514,800
6-1400 Spoilege Exp(Defected Inv) Rp 32,000,000 Rp 32,000,000 Rp 32,000,000
6-1500 Depreciation Expense Rp 26,400,000 Rp 2,400,000 Rp 28,800,000 Rp 28,800,000
6-1600 Insurance Expense Rp 22,000,000 Rp 2,000,000 Rp 24,000,000 Rp 24,000,000
6-1700 Rent Expense Rp 44,000,000 Rp 4,000,000 Rp 48,000,000 Rp 48,000,000
6-1800 Wages and Salaries Rp 66,000,000 Rp 6,000,000 Rp 72,000,000 Rp 72,000,000
6-1900 Others Operating Expense #VALUE! #VALUE! #VALUE!
6-1910 Advertising Expense #REF! #REF! #REF!
8-1100 Interest Income Rp 5,000,000 Rp 6,500,000 Rp 11,500,000 Rp 11,500,000
8-1200 Divident Income Rp 25,360,000 Rp 25,360,000 Rp 25,360,000
8-1300 Gain (loss) on Sale of Stock Rp 11,200,000 Rp 11,200,000 Rp 11,200,000
8-1400 Freight Colleted Rp 41,600,000 Rp 41,600,000 Rp 41,600,000
8-1500 Late Fees Collected Rp 10,000,000 Rp 10,000,000 Rp 10,000,000
9-1100 Interest Expense Rp 17,000,000 Rp 17,000,000 Rp 17,000,000
9-1200 Bank Service Charge Rp 6,600,000 Rp 5,000,000 Rp 11,600,000 Rp 11,600,000
9-1300 Late Fees Expense Rp 3,900,000 Rp 3,900,000 Rp 3,900,000
9-1400 Income Tax
#VALUE! #REF! Rp 2,440,904,800 Rp 2,440,904,800 #VALUE! Rp 6,210,805,738 #VALUE! Rp 3,319,734,688 #REF! Rp 2,891,071,050
Laba #VALUE! #VALUE!
#VALUE! Rp 3,319,734,688 #REF! #VALUE!

#REF!
 …………….
REKONSILIASI BANK
PER DESEMBER 2005

KETERANGAN JUMLAH KETERANGAN JUMLAH

............................
NERACA
per ..............................

KETERANGAN JUMLAH KETERANGAN JUMLAH

 ……………….
KARTU PERSEDIAAN
………………

NO. MASUK KELUAR SALDO

TANGGAL BUKTI KETERANGAN UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA
SATUAN SATUAN SATUAN
Des
Des
Des

Des

Des
Des

Des

Des

Des

Des

……………………

KARTU PERSEDIAAN

……………………………
 NO. MASUK KELUAR SALDO

TANGGAL BUKTI KETERANGAN UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA

SATUAN SATUAN SATUAN

Des
Des

Des

Des

Des

Des

Des
Des

Des

Des

Des

Des

…………………

KARTU PERSEDIAAN
 …………………..

NO. MASUK KELUAR SALDO

TANGGAL BUKTI KETERANGAN UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA

SATUAN SATUAN SATUAN

SALDO
JUMLAH
SALDO

JUMLAH
SALDO

JUMLAH