CV.

Mulia Jaya Case

EVIDENCE 1

CV. Mulia Jaya No : 01/SI/01/2025

Jl. Pembangunan Utara No 12 Date : 1 January 2025
MJ Semarang

SALES INVOICE
Customer : Toko Bangunan Persada
Address : Jl. Letkol Isdiman No. 238 Semarang

Accounts Quantity Price Amount

Roof Tile 74.500 units Rp 3.500,00 Rp 260.750.000,00
VAT 11% Rp 28.682.500,00
Total Rp 289.432.500,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administration Section
 General Ledger
 Subsidiary Ledger
Annisa R
(......................................) (Annisa Ratna)

Cost Accounting Practice 1

Cost Accounting Practice

EVIDENCE 2

CV. Mulia Jaya No. : 01/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 1 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Bangunan Persada, Jl. Letkol Isdiman No. 238 Semarang
Amount : Rp 5.215.000,00
Remark : Paid for sales fee 2%

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

2 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 3

CV. Mulia Jaya No. : 01/CR/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 2 January 2025
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Madani, Jl. Ahmad Yani No 36 Semarang

Amount : Rp 23.650.000,00
Remarks : Receipt payment of account receivable from Toko Bangunan Madani.
Payment at sales invoice No. 22/SI/12/2024

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 3

Cost Accounting Practice

EVIDENCE 4

CV. Mulia Jaya No. : 02/CD/01/2025

Jl. Pembangunan Utara No 12 Date : 3 January 2025
MJ Semarang

CASH DISBURSEMENT

Paid for : Suara Merdeka Daily, Jl. Pandanaran No 21 Semarang

Amount : Rp 1.350.000,00
Remark : Paid to promotion expense January 2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

4 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 5

CV. Mulia Jaya No. : 03/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 3 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT. Pertamina, Jl. Rejomulyo 20 Semarang

Amount : Rp 14.850.000,00
Remark : Purchase of fuel and lubricant at cash
Material Quantity Price Amount
Fuel 2.300 lt Rp 6.000,00 Rp
Lubricant 15 lt Rp 70.000,00 Rp
Total Rp
Recorded by: Recorded and Posted at: Paid by:
Date:  General Journal Cashier

(......................................)
 General Ledger
 Inventory Card Rahman H
(Rahman Hakim)

Cost Accounting Practice 5

Cost Accounting Practice

EVIDENCE 6

CV. Mulia Jaya No. : 01/GRIE/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 4 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued direct material and used by Mixing Department to production:
No Material Unit Price Amount
1 Sand 245 m3 Rp Rp
2 Cement 735 sack Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Mixing Department Warehouse Section
 General Ledger
 Subsidiary Ledger
Ahmad N Fariz A
(......................................)  Inventory Card Ahmad Najib Fariz Azhar

6 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 7

CV. Mulia Jaya No. : 02/CR/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 4 January 2025
Semarang

CASH RECEIPT

Receipt from : Ahmad Riyadi, Jl. Gaharu No 3 Semarang

Amount : Rp 15.300.000,00
Remarks : Receipt payment of account receivable from Ahmad Riyadi
Payment at sales invoice No. 39/SI/12/2024

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 7

Cost Accounting Practice

EVIDENCE 8

CV. Mulia Jaya No. : 04/CD/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 5 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT. Semen Gresik, Jawa Timur

Amount : Rp 47.500.000,00
Remark : Payment a part of account payable from cement purchase with sales invoice supplier
No. 1245/SI/12/2024

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

8 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 9

CV. Mulia Jaya No. : 05/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 5 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Murni, Jl. Tentara Pelajar No. 22 Semarang

Amount : Rp 1.776.000,00
Remark : Purchase of thinner at cash
Material Quantity Price Amount
Thinner 80 lt Rp 20.000,00 Rp
VAT 11% Rp
Total Rp
Recorded by: Recorded and Posted at: Paid by:
Date:  General Journal Cashier

(......................................)
 General Ledger
 Inventory Card Rahman H
(Rahman Hakim)

Cost Accounting Practice 9

Cost Accounting Practice

EVIDENCE 10

CV. Mulia Jaya No. : 06/CD/01/2025

MJ Jl. PembangunanUtara No 12 Date : 6 January 2025
Semarang

CASH DISBURSEMENT

Paid for : State Treasury Office (Kantor Kas Negara), Jl. Ki Mangunsarkoro No. 3 Semarang
Amount : Rp 4.500.000,00
Remark : Payment of company income tax installments
(PPh Badan pasal 25) on January 2025

Recorded by: Recorded and Posted at: Paid by:

Date  General Journal Cashier

(..............................)
 General Ledger
Rahman H
(Rahman Hakim)

10 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 11

CV. Mulia Jaya No. : 07/CD/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 6 January 2025
Semarang

CASH DISBURSEMENT

Paid for : State Treasury Office, Jl. Ki Mangunsarkoro No. 3 Semarang

Amount : Rp 16.500.000,00
Remarks : Paid of Value Added Tax December 2024, with VAT Output is Rp 27.200.000,00
and VAT Input is Rp 10.700.000,00

Recorded by: Recorded and Posted at: Paid by:

Date  General Journal Cashier
 General Ledger
Rahman H
(....................................) (Rahman Hakim)

Cost Accounting Practice 11

Cost Accounting Practice

EVIDENCE 12

CV. Mulia Jaya No. : 03/CR/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 6 January 2025
Semarang

CASH RECEIPT

Receipt from : Yahya Effendi, Jl. Rasamala No 26 Semarang

Amount : Rp 12.790.000,00
Remarks : Receipt payment of account receivable from Yahya Efendi.
Payment at sales invoice No. 42/SI/12/2024

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

12 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 13

CV. Mulia Jaya No. : 08/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 7 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT. Semen Gresik, Jl. Pahlawan No. 456 Surabaya Jawa Timur
Amount : Rp 40.000.000,00
Remark : Payment a part of account payable from cement purchase with sales invoice supplier
No. 1245/SI/12/2024.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 13

Cost Accounting Practice

EVIDENCE 14

CV. Mulia Jaya No. : 09/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 7 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Pelangi, Jl. Sriwijaya No. 245 Semarang

Amount : Rp 2.497.500,00
Remark : Purchase of paint at cash
Material Quantity Price Amount
Paint 30 kg Rp. 75.000,00 Rp
VAT 11% Rp
Total Rp

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Inventory Card Rahman H
(......................................) (Rahman Hakim)

14 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 15

CV. Mulia Jaya

No. : 01/M/01/2025
MJ Jl. Pembangunan Utara No 12
Semarang Date : 7 January 2025
MEMORIAL
Salaries and Wages, 1st week, January 2025
Department/ Unit Direct Labor Indirect Labor Amount
Mixing Rp 5.000.000 Rp 3.000.000 Rp 8.000.000
Pressing Rp 4.500.000 Rp 500.000 Rp 5.000.000
Finishing Rp 3.500.000 Rp 500.000 Rp 4.000.000
Power Rp 1.550.000
Maintenance Rp 2.350.000
Service Rp 2.800.000
Administrative Rp -
Marketing Rp -
Total Rp 23.700.000

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Payroll Section
 General Ledger
 Subsidiary Ledger Sukarya
(......................................) (Sukarya)

Cost Accounting Practice 15

Cost Accounting Practice

EVIDENCE 16

CV. Mulia Jaya No. : 10/CD/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 8 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Employees

Amount : Rp 23.000.000,00
Remark : Payment of Salaries and Wages 1st Week , January 2025.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

16 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 17

No. : 1342/FPS/01/2025
PT. SEMEN GRESIK Date : 8 January 2025
Jl. Pahlawan No 456 Surabaya
Jawa Timur

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No 12 Semarang
Material Quantity Price Amount
Cement 2.300 sack Rp 40.000 Rp
VAT 11% Rp
Total Rp

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal
 General Ledger Lukman H
 Subsidiary Ledger (Lukman Hasibuan)
(......................................)  Inventory Card

Cost Accounting Practice 17

Cost Accounting Practice

EVIDENCE 18

CV Bumi Permai
No. : 336/FPP/01/2025
Jl. Letjen Tukiyat No 21 Magelang
Date : 8 January 2025
SALES INVOICE

Customer : CV. Mulia Jaya

Address : Jl. Pembangunan Utara No 12 Semarang

Material Quantity Price Amount

Sand 800 m3 Rp 200.000,- Rp

Total Rp

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal
 General Ledger Hapsari
 Subsidiary Ledger (Hapsari)
(......................................)  Inventory Card

18 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 19

CV. Mulia Jaya No. : 11/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 9 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Perusahaan Listrik Negara (PLN) Persero, Jl. Pemuda No. 38 Semarang
Amount : Rp 12.500.000,00
Remarks : Payment of the previous month's usage of PLN electricity charges which will be directly
calculated as this month's expense with the allocation:
Mixing Department 20% Power Department 15% Administrative Section 7,5%
Pressing Department 20% Maintenance Department 10% Marketing Section 7,5%
Finishing Department 10% Service Department 10%

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 19

Cost Accounting Practice

EVIDENCE 20

CV. Mulia Jaya No. : 12/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 9 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Aziz Computer, Jl. Singosari IX No. 7 Semarang

Amount : Rp 750.500,00
Remark : Paid for computer repair expense

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

20 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 21

CV. Mulia Jaya No. : 04/CR/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 10 January 2025
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Persada, Jl. Letkol Isdiman No. 238 Semarang
Amount : Rp 289.432.500,00
Remarks : Receipt payment of account receivable from Toko Bangunan Persada
Payment at sales invoice No. 01/SI/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 21

Cost Accounting Practice

EVIDENCE 22

CV. Mulia Jaya No. : 13/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 11 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT. Semen Gresik, Jawa Timur

Amount : Rp 102.120.000,00
Remark : Payment of account payable from cement purchase with sales invoice supplier
No. 1342/FPS/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(......................................) (Rahman Hakim)

22 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 23

CV. Mulia Jaya No. : 02/GRIE/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 11 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued of fuel and lubricant for use in Power Department:

Remarks Units Price Amount
Fuel 1.000 lt Rp Rp
Lubricant 10 lt Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Power Department Warehouse Section
 General Ledger
 Inventory Card
Armand M Fariz A
Armand Maulana Fariz Azhar
(......................................)

Cost Accounting Practice 23

Cost Accounting Practice

EVIDENCE 24

CV. Mulia Jaya No. : 14/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 11 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT.Telkom Indonesia, Jl. Pahlawan No. 6 Semarang

Amount : Rp 2.319.000,00
Remark : Payment of telephone expense for using in December 2024

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

24 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 25

CV. Mulia Jaya No. : 05/CR/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 12 January 2025
Semarang

CASH RECEIPT

Receipt from : Lukman Hidayat, Jl. Singosari Raya No 121 Semarang

Amount : Rp 14.150.000,00
Remarks : Receipt payment of account receivable from Lukman Hidayat.
Payment at sales invoice No. 46/SI/12/2024

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 25

Cost Accounting Practice

EVIDENCE 26

CV. Mulia Jaya No. : 15/CD/01/2025

MJ Jl. PembangunanUtara No 12
Date : 13 January 2025
Semarang

CASH DISBURSEMENT

Paid for : CV. Bumi Permai

Amount : Rp 163.850.000,00
Remark : Payment of account payable from sand purchase with sales invoice supplier
No 336/FPP/01/2025 and the remaining previous account payable

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(......................................) (Rahman Hakim)

26 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 27

CV. Mulia Jaya No. : 03/GRIE/01/2025

Jl. Pembangunan Utara No 12 Date : 14 January 2025
MJ Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued direct material and used by Mixing Department to production:
No Material Quantity Price Amount
1 Sand 750 m3 Rp Rp
2 Cement 2.250 sack Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Mixing Department Warehouse Section
 General Ledger
 Subsidiary Ledger
 Inventory Card
Ahmad N Fariz A
(......................................) Ahmad Najib Fariz Azhar

Cost Accounting Practice 27

Cost Accounting Practice

EVIDENCE 28

CV. Mulia Jaya No. : 02/M/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 14 January 2025
Semarang

MEMORIAL
Salaries and Wages, 2nd week, January 2025
Department/Unit Direct Labor Indirect Labor Amount
Mixing Rp 3.550.000 Rp 850.000 Rp 4.400.000
Pressing Rp 3.500.000 Rp 750.000 Rp 4.250.000
Finishing Rp 3.600.000 Rp 450.000 Rp 4.050.000
Power Rp 750.000
Maintenance Rp 1.700.000
Service Rp 1.800.000
Administrative Rp 650.000
Marketing Rp 750.000
Total Rp 18.350.000

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Payroll Section
 General Ledger
 Subsidiary Ledger
Sukarya
(..............................) (Sukarya)

28 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 29

CV. Mulia Jaya No. : 16/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 15 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Employees

Amount : Rp 18.500.000,00
Remark : Paid of Salaries and Wages 2nd Week, January 2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 29

Cost Accounting Practice

EVIDENCE 30

CV. Mulia Jaya No. : 17/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 15 January 2025
Semarang

CASH DISBURSEMENT

Paid for : News Agency, Jl. Erlangga Tengah No. 13 Semarang

Amount : Rp 120.750,00
Remark : Payment for a newspaper subscription to Suara Merdeka Daily for January 2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

30 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 31

CV. Mulia Jaya No. : 18/CD/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 16 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Buku Toga Mas, Jl. Singosari Raya No. 21 Semarang
Amount : Rp 1.000.000,00
Remark : Purchase of office stationary/supplies at cash and directly used by
Administrative Section

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger

Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 31

Cost Accounting Practice

EVIDENCE 32

No. : 1432/FPS/01/2025
PT. SEMEN GRESIK Date : 17 January 2025
Jl. Pahlawan No 456 Surabaya
Jawa Timur

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 2.300 sack Rp 40.000 Rp
VAT 11% Rp
Total Rp

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal

(...................................)
 General Ledger
 Subsidiary Ledger
Lukman H
 Inventory Card (Lukman Hasibuan)

32 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 33

CV Bumi Permai No. : 436/FPP/01/2025

Jl. Letjen Tukiyat No. 21 Magelang Date : 17 January 2025

SALES INVOICE

Customer : CV. Mulia Jaya

Address : Jl. Pembangunan Utara No. 12 Semarang

Material Quantity Price Amount

Sand 820 m3 Rp 20.000,00 Rp
Total Rp

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal
 General Ledger Hapsari
 Subsidiary Ledger (Hapsari)
(....................................)  Inventory Card

Cost Accounting Practice 33

Cost Accounting Practice

EVIDENCE 34

CV. Mulia Jaya No. : 04/GRIE/01/2025

mj Jl. Pembangunan Utara No 12
Date : 18 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued lubricant to used by Power Department

Item Quantity Price Amount

Lubricant 5 lt Rp Rp

Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Power Department Warehouse Section
 General Ledger
 Inventory Card
Armand M Fariz A
(......................................) Armand Maulana Fariz Azhar

34 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 35

CV. Mulia Jaya No. : 05/GRIE/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 19 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued paint and thinner for used by Finishing Department:
No Material Quantity Price Amount
1 Paint 45 kg Rp Rp
2 Thinner 50 lt Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Finishing Department Warehouse Section
 General Ledger
 Inventory Card
Asnawi Fariz A
Asnawi Fariz Azhar
(......................................)

Cost Accounting Practice 35

Cost Accounting Practice

EVIDENCE 36

CV. Mulia Jaya No. : 02/SI/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 20 January 2025
Semarang

SALES INVOICE

Customer : Toko Bangunan Madani

Address : Jl. Ahmad Yani No. 36 Semarang

No. Accounts Quantity Price Amount

1 Roof Tile 95.000 units Rp 3.500,00 Rp 332.500.000,00
2 VAT 11% Rp 36.575.000,00
Total Rp 369.075.000,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administrative Section
 General Ledger
 Subsidiary Ledger Annisa R
(Annisa Ratna)
(..................................)

36 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 37

CV. Mulia Jaya No. : 19/CD/01/2025

Jl. Pembangunan Utara No 12
MJ Semarang
Date : 20 January 2025

CASH DISBURSEMENT

Paid for : Toko Bangunan Madani, Jl. Ahmad Yani No. 36 Semarang
Amount : Rp 6.650.000,00
Remark : Paid for sales fee 2%

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 37

Cost Accounting Practice

EVIDENCE 38

CV. Mulia Jaya No. : 06/CR/01/2025

mj Jl. Pembangunan Utara No 12
Date : 21 January 2025
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Madani, Jl. Ahmad Yani No. 36 Semarang
Amount : Rp 369.075.000,00
Remarks : Receipt payment of account receivable from Toko Bangunan Madani.
Payment at sales invoice No. 02/SI/12/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(......................................)

38 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 39

CV. Mulia Jaya No. : 20/CD/01/2025

Jl. Pembangunan Utara No 12 Date : 21 January 2025
MJ Semarang

CASH DISBURSEMENT

Paid for : PT. Semen Gresik, Jl. Pahlawan No. 456 Surabaya Jawa Timur
Amount : Rp 102.120.000,00
Remark : Payment of account payable from cement purchase with sales invoice supplier
No. 1432/FPS/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 39

Cost Accounting Practice

EVIDENCE 40

CV. Mulia Jaya No. : 06/GRIE/01/2025

mj Jl. Pembangunan Utara No 12
Date : 22 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

No Material Quantity Price Amount

1 Sand 780 m3 Rp Rp
2 Cement 2.340 sack Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Mixing Department Warehouse Section
 General Ledger
 Subsidiary Ledger
Ahmad N Fariz A
 Inventory Card Ahmad Najib Fariz Azhar
(......................................)

40 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 41

CV. Mulia Jaya No. : 03/SI/01/2025

mj Jl. Pembangunan Utara No 12 Date : 22 January 2025
Semarang
SALES INVOICE

Customer : Rahmanto
Address : Jl. Pandanaran No. 456 Ungaran

Account Quantity Price Amount

Roof Tile 21.000 units Rp 3.500,00 Rp 73.500.000,00
VAT 11% Rp 8.085.000,00
Total Rp 81.585.000,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administrative Section
 General Ledger
 Subsidiary Ledger
Annisa R
(................................) (Annisa Ratna)

Cost Accounting Practice 41

Cost Accounting Practice

EVIDENCE 42

CV. Mulia Jaya No. : 07/CR/01/2025

mj Jl. Pembangunan Utara No 12 Date : 23 January 2025
Semarang

CASH RECEIPT

Receipt from : CV. Harapan Jaya, Jl. Kelud Raya No. 21 Semarang
Amount : Rp 13.850.000,00
Remarks : Receipt payment of account receivable from CV. Harapan Jaya
Payment at sales invoice No. 11/SI/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(......................................)

42 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 43

CV. Mulia Jaya No. : 21/CD/01/2025

Jl. Pembangunan Utara No 12
mj Semarang
Date : 23 January 2025

CASH DISBURSEMENT

Paid for : CV. Bumi Permai, Jl. Letjen Tukiyat No. 21 Magelang
Amount : Rp 164.000.000,00
Remark : Payment of account payable from sand purchase with sales invoice supplier
No 436/FPP/01/2025.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(....................................)

Cost Accounting Practice 43

Cost Accounting Practice

EVIDENCE 44

CV. Mulia Jaya No. : 03/M/01/2025

mj Jl. Pembangunan Utara No 12
Date : 23 January 2025
Semarang

MEMORIAL
rd
Salaries and wages, 3 week, January 2025
Department/ Unit Direct Labor Indirect Labor Amount
Mixing 6.250.000 2.300.000 8.550.000
Pressing 9.850.000 2.000.000 11.850.000
Finishing 8.500.000 500.000 9.000.000
Power 1.550.000
Maintenance 3.520.000
Service 3.070.000
Administrative 0
Marketing 0
Total 37.540.000

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Payroll Section
 General Ledger
 Subsidiary Ledger
Sukarya
(....................................) (Sukarya)

44 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 45

CV. Mulia Jaya No. : 22/CD/01/2025

Jl. Pembangunan Utara No 12 Date : 24 January 2025
mj Semarang

CASH DISBURSEMENT

Paid for : Employees

Amount : Rp 40.000.000,00
Remark : Paid of Salaries and Wages 3rd Week , January 2025.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(....................................)

Cost Accounting Practice 45

Cost Accounting Practice

EVIDENCE 46

CV. Mulia Jaya No. : 04/SI/01/2025

mj Jl. Pembangunan Utara No 12 Date : 24 January 2025
Semarang

SALES INVOICE

Customer : Toko Bangunan Agung

Address : Jl. Bintoro Raya No 55 Semarang

Item Quantity Price Amount

Roof Tile 70.000 units Rp 3.500,00 Rp 245.000.000,00
VAT 11% Rp 26.950.000,00
Total Rp 271.950.000,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administrative Section
 General Ledger
 Subsidiary Ledger
Annisa R
(...............................) (Annisa Ratna)

46 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 47

CV. Mulia Jaya No. : 23/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 24 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Bangunan Agung, Jl. Bintoro Raya No 55 Semarang

Amount : Rp 4.900.000,00
Remark : Paid for sales fee 2%

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 47

Cost Accounting Practice

EVIDENCE 48

PT. SEMEN GRESIK No. : 1543/FPS/01/2025

Jl. Pahlawan No 456 Surabaya Date : 24 January 2025
Jawa Timur

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 720 sack Rp 40.000,00 Rp 28.800.000,00
VAT 11% Rp 3.168.000,00
Total Rp 31.968.000,00

Recorded by: Recorded and Posted at:

Date:  General Journal Prepared by:
 General Ledger
 Subsidiary Ledger
 Inventory Card
Lukman H
(..................................) (Lukman Hasibuan)

48 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 49

CV Bumi Permai No. : 396/FPP/01/2025

Jl. Letjen Tukiyat No. 21 Magelang Date : 24 January 2025

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No. 12 Semarang

Material Quantity Price Amount

Sand 350 m3 Rp 200.000,00 Rp 70.000.000,00
Total Rp 70.000.000,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal
 General Ledger
 Subsidiary Ledger
Hapsari
(................................)  Inventory Card (Hapsari)

Cost Accounting Practice 49

Cost Accounting Practice

EVIDENCE 50

CV. Mulia Jaya No. : 24/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 25 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Wahid Transport, Jl. Majapahit No 221 Semarang

Amount : Rp 3.450.000,00
Remark : Paid of rent to vehicle (truck) to send roof tile for customer/buyer

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

50 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 51

CV. Mulia Jaya No. : 25/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 25 January 2025
Semarang

CASH DISBURSEMENT

Paid for : CV. Laries, Jl. MT Haryono No 555 Semarang

Amount : Rp 1.400.000,00
Remark : Paid for supplies/consumables at cash & directly used by Maintenance Department.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 51

Cost Accounting Practice

EVIDENCE 52

CV. Mulia Jaya No. : 07/GRIE/01/2025

mj Jl. Pembangunan Utara No 12
Date : 26 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued and used paint and thinner for Finishing Department:
No Material Quantity Price Amount
1 Paint 15 kg Rp Rp
2 Thinner 25 lt Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by Issued by:
Date:  General Journal Finishing Department Warehouse Section
 General Ledger
 Inventory Card
Asnawi Fariz A
Asnawi Fariz Azhar
(......................................)

52 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 53

CV. Mulia Jaya No. : 26/CD/01/2025

mj Jl. PembangunanUtara No 12
Date : 26 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Toko Zahra, Jl. Pandanaran No. 35 Semarang

Amount : Rp 10.850.250,00
Remark : Purchase a office equipment at cash

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(Rahman Hakim)
(......................................)

Cost Accounting Practice 53

Cost Accounting Practice

EVIDENCE 54

CV. Mulia Jaya No. : 08/CR/01/2025

mj Jl. PembangunanUtara No 12
Date : 27 January 2025
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Agung, Jl. Bintoro Raya No. 55 Semarang
Amount : Rp 271.950.000,00
Remarks : Receipt payment of account receivable from Toko Bangunan Agung
Payment at sales invoice No. 04/SI/01/2025

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

54 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 55

CV. Mulia Jaya No. : 05/SI/01/2025

mj Jl. Pembangunan Utara No 12
Date : 27 January 2025
Semarang

SALES INVOICE
Customer : CV Harapan Jaya
Address : Jl. Kelud Raya No 21 Semarang
Account Quantity Price Amount
Roof Tile 80.500 units Rp3.500,00 Rp 281.750.000,00
VAT 11% Rp 30.992.500,00
Total Rp 312.742.500,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administrative Section
 General Ledger
 Subsidiary Ledger Annisa R
(......................................) (Annisa Ratna)

Cost Accounting Practice 55

Cost Accounting Practice

EVIDENCE 56

CV. Mulia Jaya No. : 27/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 27 January 2025
Semarang

CASH DISBURSEMENT

Paid for : PT. Semen Gresik, Jl. Pahlawan No. 456 Surabaya Jawa Timur
Amount : Rp 31.968.000,00
Remark : Payment of account payable from cement purchase with sales invoice supplier
No. 1543/FPS/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Rahman H
(......................................) (Rahman Hakim)

56 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 57

CV. Mulia Jaya No. : 28/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 27 January 2025
Semarang

CASH DISBURSEMENT

Paid for : CV. Bumi Permai, Jl. Letjen Tukiyat No. 21 Magelang
Amount : Rp 70.000.000,00
Remark : Payment of account payable from sand purchase with sales invoice supplier
No 396/FPP/01/2025

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(......................................) (Rahman Hakim)

Cost Accounting Practice 57

Cost Accounting Practice

EVIDENCE 58

CV. Mulia Jaya No. : 29/CD/01/2025

mj Jl. Pembangunan Utara No 12
Date : 27 January 2025
Semarang

CASH DISBURSEMENT

Paid for : CV Harapan Jaya, Jl. Kelud Raya No. 21 Semarang

Amount : Rp 5.635.000,00
Remark : Paid for sales fee 2%

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Rahman H
(Rahman Hakim)
(......................................)

58 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 59

PT SEMEN GRESIK No. : 1654/FPS/01/2025

Jl. Pahlawan No 456 Surabaya Date : 28 January 2025
Jawa Timur

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Cement 1.500 sack Rp 40.000,00 Rp 60.000.000,00
VAT 11% Rp 6.600.000,00
Total Rp 66.600.000,00

Recorded by: Recorded and Posted at:

Date:  General Journal Prepared by:
 General Ledger
 Subsidiary Ledger
Lukman H
(......................................)  Inventory Card (Lukman Hasibuan)

Cost Accounting Practice 59

Cost Accounting Practice

EVIDENCE 60

No. : 411/FPP/01/2025
CV. Bumi Permai Date : 28 January 2025
Jl. Letjen Tukiyat No 21 Magelang

SALES INVOICE
Customer : CV. Mulia Jaya
Address : Jl. Pembangunan Utara No. 12 Semarang
Material Quantity Price Amount
Sand 320 sack Rp 200.000,00 Rp 64.000.000,00

Total Rp 64.000.000,00

Recorded by: Recorded and Posted at:

Date:  General Journal Prepared by:
 General Ledger
 Subsidiary Ledger
 Inventory Card
Hapsari
(......................................) (Hapsari)

60 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 61

CV. Mulia Jaya No. : 30/CD/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 28 January 2025
Semarang

CASH DISBURSEMENT

Paid for : Banu Prima and Ihsan Jaya

Amount : Rp 10.000.000,00
Remark : Cash withdrawal (Prive), Mr. Banu Prima Rp 5.000.000,00 and Mr. Ihsan Jaya Rp 5.000.000,00

Recorded by oleh: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(..............................) (Rahman Hakim)

Cost Accounting Practice 61

Cost Accounting Practice

EVIDENCE 62

CV. Mulia Jaya No. : 08/GRIE/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 28 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued and used direct material for Mixing Department:

No Material Quantity Price Amount

1 Sand 720 m3 Rp Rp
2 Cement 2.160 sack Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Mixing Department Warehouse Section
 General Ledger
 Subsidiary Ledger
Ahmad N Fariz A
(...................................)  Inventory Card Ahmad Najib Fariz Azhar

62 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 63

CV. Mulia Jaya No. : 31/CD/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 28 January 2025
Semarang
CASH DISBURSEMENT

Paid for : PT. Pertamina Semarang, Jl. Rejomulyo No. 20 Semarang

Amount : Rp 3.500.000,00
Remark : Paid for lubricant purchase at cash

Material Quantity Price Amount

Lubricant 50 lt Rp70.000 Rp

Total Rp

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Inventory Card Rahman H
(…..............................) (Rahman Hakim)

Cost Accounting Practice 63

Cost Accounting Practice

EVIDENCE 64

CV. Mulia Jaya No. : 09/GRIE/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 29 January 2025
Semarang

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued fuel and lubricant for used by Power and Maintenance Department
No Material Dept Quantity Price Amount
1 Fuel Power 1.200 lt Rp Rp
2 Lubricant Power 10 lt Rp Rp
3 Lubricant Maintenance 35 lt Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Power & Maintenance Warehouse Section
 General Ledger
 Inventory Card
Armand M Fariz A
Armand Maulana Fariz Azhar
(...................................)

64 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 65

CV. Mulia Jaya No. : 04/M/01/2025

MJ Jl. Pembangunan Utara No 12
Date : 29 January 2025
Semarang

MEMORIAL
th
Salaries and Wages, 4 week, January 2025
Department / Unit Direct Labor Indirect Labor Amount
Mixing 9.000.000 5.650.000 14.650.000
Pressing 4.350.000 2.225.000 6.575.000
Finishing 7.500.000 950.000 8.450.000
Power 1.550.000
Maintenance 2.350.000
Service 2.805.000
Administrative 20.280.000
Marketing 11.000.000
Total 67.660.000
Recorded by: Recorded and Posted at: Prepared by:
Date:  General Journal Payroll Section
 General Ledger
 Subsidiary Ledger Sukarya
(...................................) (Sukarya)

Cost Accounting Practice 65

Cost Accounting Practice

EVIDENCE 66

No. : 32/CD/01/2025
CV. Mulia Jaya
Jl. Pembangunan Utara No 12 Date : 29 January 2025
MJ Semarang

CASH DISBURSEMENT

Paid for : Employees

Amount : Rp 69.500.000,00
Remark : Paid of Salaries and Wages 4th Week , January 2025.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Rahman H
(..........................................) (Rahman Hakim)

66 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 67

CV. Mulia Jaya No. : 05/M/01/2025

MJ Jl. Pembangunan Utara No 12 Date : 29 January 2025
Semarang
MEMORIAL
Factory Machinery Depreciation
N COD Depr rate DEPRECIATION
DEPARTMENT COSTS
o E (1 year) (a month)
1 D11 Mixing Department Rp Rp
2 D12 Pressing Department
3 D13 Finishing Department
4 D21 Power Department
5 D22 Maintenance Department
6 D23 Service Department
Rp Rp
Recorded by: Recorded and Posted at: Prepared by:
Date:  General Journal Accounting Section
 General Ledger
(...................................)
(......................................)

Cost Accounting Practice 67

Cost Accounting Practice

EVIDENCE 68

CV. Mulia Jaya

No. : 06/M/01/2025
MJ Jl. Pembangunan Utara No 12
Semarang Date : 29 January 2025
MEMORIAL
Building depreciation cost allocation table
Cost of Building: Rp .................................. Depr rate a year : .............. % Depr cost 1 month: Rp .....................
No Code Department Proportion Amount
1 D11 Mixing Department Rp
2 D12 Pressing Department
3 D13 Finishing Department
4 D21 Power Department
5 D22 Maintenance Department
6 D23 Service Department
7 U01 General Administration
8 U02 Marketing
100% Rp
Recorded by: Recorded and Posted at: Prepared by:
Date:  General Journal Accounting Section
 General Ledger
(...................................) (................................)

68 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 69

CV. Mulia Jaya

No. : 07/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 29 January 2025
Semarang

MEMORIAL
Vehicle Depreciation
Depreciation rate ........... per year/ …….. per month
No Vehicle Type Dept./Unit Costs Depr. 1 month
1 Station Wagon Administration Rp Rp
2 Truck Marketing Rp Rp

Total Rp Rp

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Accounting Section
 General Ledger
(...................................)
(......................................)

Cost Accounting Practice 69

Cost Accounting Practice

EVIDENCE 70

CV. Mulia Jaya

No. : 08/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 29 January 2025
Semarang

MEMORIAL

Office Equipments Depreciation Costs

Cost of Equipments ..........................: Rp ..............................

Depreciation rate (1 year) : ......... %
Depreciation 1 month: .................% : Rp ..............................

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Accounting Section
 General Ledger

(……...............................) (...................................)

70 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 71

CV. Mulia Jaya No : 09/M/01/2025

mj Jl. Pembangunan Utara No 12 Date : 29 January2025
Semarang
MEMORIAL
Insurance Expense
Insurance contract periode: ................. – ................. Insurance Costs: Rp ..................................
Insurance Costs per year: Rp …………………………/per month Rp ………………………………
Insurance Expenses Allocation Table
No Code Dept./Unit Proportion Allocation
1 U01 Administrative Unit 20% Rp
2 U02 Marketing Unit 20% Rp
3 D11 Mixing Department 15% Rp
4 D12 Pressing Department 25% Rp
5 D13 Finishing Department 20% Rp
100% Rp
Recorded by: Recorded and Posted at: Prepared by:
Date:  General Journal Accounting Section
 General Ledger
(…....................................) (.................................)

Cost Accounting Practice 71

Cost Accounting Practice

EVIDENCE 72

CV. Mulia Jaya

No : 10/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025

MEMORIAL
Applying Factory Overhead Costs – Mixing Department
FOH applied_Mixing Department
Applied based on: ............................................ Total cost Rp ................................................
FOH applied rate: …….......%
FOH applied_Mixing Dept. : Rp ..............................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(.................................) (...............................)

72 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 73

CV. Mulia Jaya

No : 11/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang

MEMORIAL
Applying Factory Overhead Costs – Pressing Department
FOH applied_Pressing Department

Applied based on: ............................................ Total cost Rp ….............................................

FOH applied rate: ..............%
FOH applied_Pressing Dept. : Rp ...............................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(......................................) (..................................)

Cost Accounting Practice 73

Cost Accounting Practice

EVIDENCE 74

CV. Mulia Jaya

mj Jl. Pembangunan Utara No 12 No : 12/M/01/2025
Semarang Date : 30 January 2025

MEMORIAL
Applying Factory Overhead Costs – Finishing Department
FOH applied_Finishing Department
Applied based on: ......................................... Total cost Rp ..................................................
FOH applied rate: .............%
FOH applied_Finishing Dept. : Rp ....................................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(......................................) (..................................)

74 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 75

CV. Mulia Jaya

No : 13/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang

MEMORIAL
Factory Overhead Allocations – Power Department
FOH actual_Power Department : Rp ....................................................... allocated to:
Maintenance Dept. : Rp ..................................
Service Dept. : Rp ..................................
Mixing Dept. : Rp .................................
Pressing Dept. : Rp .................................
Finishing Dept. : Rp .................................
Dibukukan oleh: Recorded and Posted at: Prepared by:
Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

Cost Accounting Practice 75

Cost Accounting Practice

EVIDENCE 76

CV. Mulia Jaya

No : 14/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL
Factory Overhead Allocations – Maintenance Department
FOH actual_Maintenance Department : Rp ................................................... allocated to:

Service Dept. : Rp ....................................

Mixing Dept. : Rp ....................................
Pressing Dept. : Rp ....................................
Finishing Dept. : Rp ....................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

76 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 77

CV. Mulia Jaya

No : 15/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL

Factory Overhead Allocations – Service Department

FOH actual_Service Department : Rp ..................................................... allocated to:

Mixing Dept. : Rp .....................................

Pressing Dept. : Rp .....................................
Finishing Dept. : Rp .....................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

Cost Accounting Practice 77

Cost Accounting Practice

EVIDENCE 78

CV. Mulia Jaya

No : 16/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL

Closing Factory Overhead_applied

FOH applied ballance:

FOH applied_Mixing Dept: Rp ………...........................

FOH applied_Pressing Dept : Rp ........................................
FOH applied_Finishing Dept: Rp ........................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

78 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 79

CV. Mulia Jaya

No : 17/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL

Closing FOH_actual Production Department (Mixing)

FOH actual_Mixing Department;

Total Dr. : Rp …………...........................

Total Cr. : Rp ...........................................
Variance : Rp ............................................

Dibukukan oleh: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

Cost Accounting Practice 79

Cost Accounting Practice

EVIDENCE 80

CV. Mulia Jaya

No : 18/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL
Closing FOH_actual Production Department (Pressing)
FOH actual_Pressing Department;

Total Dr. : Rp ………….........................

Total Cr. : Rp .........................................
Variance : Rp ..........................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

80 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 81

CV. Mulia Jaya

No : 19/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL
Closing FOH_actual Production Department (Finishing)
FOH actual_Finishing Department;

Total Dr. : Rp ………………....................

Total Cr. : Rp ............................................
Variance : Rp .............................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

Cost Accounting Practice 81

Cost Accounting Practice

EVIDENCE 82

CV. Mulia Jaya

No : 20/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL
Closing Factory Overhead Variance

FOH_variance ballance;
Total Dr. : Rp .......................................................
Total Cr. : Rp ....................................................... (-)
: Rp ....................................................... (Dr/Cr) closed to CoGS

Recorded by: Recorded and Posted at: Prepared by.

Date:  Adjusmentl Journal Accounting Section
 General Ledger

(......................................) (..................................)

82 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 83

CV. Mulia Jaya

No : 21/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL

Transfer Finished Goods Mixing Department

Units Data:
Units transfered in : ……….. units Ends of month WIP : ........................... units, WIP condition:
Units transfered out : ……….. units material 100%, conversion cost …….%

Recorded by: Recorded and Posted at: Prepared by:

Date:  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(......................................) (..................................)

Cost Accounting Practice 83

Cost Accounting Practice

EVIDENCE 84

CV. Mulia Jaya

No : 22/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL

Transfer Finished Goods Pressing Departmentt

Units Data:
Units transfered in : ................. units Ends of month WIP : ………….... units, WIP condition,
Units transfered out : ……….…. units conversion cost: ……. %.

Recorded by: Recorded and Posted at: Prepared by:

Date :  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(......................................) (..................................)

84 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 85

CV. Mulia Jaya

No : 23/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL

Transfer Finished Goods Finishing Department

Units Data:
Beginning WIP : .................... units
Units transfered in : .................... units Ends of month WIP : …................. units, WIP condition,
Units transfered out : …………… units conversion cost ……… %.

Recorded by: Recorded and Posted at: Prepared by:

Date :  Adjusment Journal Accounting Section
 General Ledger
 Subsidiary Ledger

(......................................) (..................................)

Cost Accounting Practice 85

Cost Accounting Practice

EVIDENCE 86

CV. Mulia Jaya

No : 24/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 30 January 2025
MEMORIAL
Cost of Goods Sold Entry
Roof tile sold: UNITS Costs/unit TOTAL
Date, .... Jan ................ units Beginning Units : ................ units Rp .............. Rp ……......................
Date, .... Jan ................ units Production : units Rp .............. Rp ............................... +
Date, .... Jan ................ units Total : ............... units Rp ...............................
Date, .... Jan ................ units Sold : ............... units Rp ............................... -
Date, .... Jan ................ units Ending inventory : ............... units Rp ................................
Date, .... Jan ................ units +
Total sold ............... units Method: Physical FIFO
Recorded by: Recorded and Posted at: Prepared by:
Date :  Adjusment Journal Accounting Section
 General Ledger

(......................................) (..................................)

86 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 87

CV. Mulia Jaya

No : 25/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 30 January 2025
Semarang
MEMORIAL
Bank Interest Revenue and Bank Administration Expense
Based on Bank Checking Account sent by the Bank to the company on 30 January 2025
there is the following information:
Remarks Amount
Bank Interest Revenue Rp 2.750.500,00
Bank Administration Expense Rp 1.559.963,41
Cash Inflow/Outflow Rp

Recorded by: Recorded and Posted at: Prepared by:

Date :  Closing Journal Accounting Section
 General Ledger

(......................................) (..................................)

Cost Accounting Practice 87

Cost Accounting Practice

EVIDENCE 88

CV. Mulia Jaya

No : 26/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 31 January 2025
Semarang
MEMORIAL

Closing: Revenue Accounts

Revenue Accounts Total

1 ...................................................... Rp …................................
2 ...................................................... Rp ....................................

Recorded by: Recorded and Posted at: Prepared by:

Date :  Closing Journal Accounting Section
 General Ledger

(......................................) (..................................)

88 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

EVIDENCE 89

CV. Mulia Jaya

No : 27/M/01/2025
mj Jl. Pembangunan Utara No 12
Date : 31 January 2025
Semarang
MEMORIAL

Closing: Expense Accounts

Expense Accounts Total

1 ……....................................................... Rp ..............................
2 ............................................................... Rp ...............................
3 ............................................................... Rp ...............................

Recorded by: Recorded and Posted at: Prepared by:

Date :  Closing Journal Accounting Section
 General Ledger

(......................................) (.................................)

Cost Accounting Practice 89

Cost Accounting Practice

EVIDENCE 90

CV. Mulia Jaya

No : 28/M/01/2025
mj Jl. Pembangunan Utara No 12
Semarang Date : 31 January 2025
MEMORIAL

Closing: Profit/Loss to Retained Earning

Profit/Loss (Dr/Cr) Rp …........................................

Recorded by: Recorded and Posted at: Prepared by:

Date:  Closing Journal Accounting Section
 General Ledger

(......................................) (..................................)

90 Book 2 Transaction Evidence

 CV. Mulia Jaya Case

END OF EVIDENCE

Cost Accounting Practice 91