TOKO KITA

Sales Journal
December 2013
Debit Credit
DOC. Accounts Cost Of
DATE Customer's Cash In Bank Sales VAT Out
NO. Receivable Good Sold

3-Jul-13 00110117 PT CAHAYA 5,362,500 4,875,000 4,875,000 487,500

3-Jul-13 00110118 PT TIGA RODA 8,250,000 7,500,000 7,500,000 750,000
4-Jul-13 00110119 PT ARIF 3,465,000 3,150,000 3,150,000 315,000
5-Jul-13 00110120 PT JAGABAYA 14,712,500 13,375,000 13,375,000 1,337,500
5-Jul-13 00110121 PT MATAHARI 3,586,000 3,260,000 3,260,000 326,000
5-Jul-13 00110122 PT BUKHORI 11,286,000 10,260,000 10,260,000 1,026,000
5-Jul-13 00110123 PT FARHAN 13,282,500 12,075,000 12,075,000 1,207,500
5-Jul-13 00110124 PT JAGABAYA 1,677,500 1,525,000 1,525,000 152,500
8-Jul-13 00110125 PT GERHANA 18,480,000 16,800,000 16,800,000 1,680,000
8-Jul-13 00110126 PT MATAHARI 8,827,500 8,025,000 8,025,000 802,500
10-Jul-13 00110127 PT MAKMUR 7150000 6500000 6500000 650000
10-Jul-13 00110128 PT CAHAYA 10312500 9375000 9375000 937500
Credit
Freight Merchandise
Collected Inventory

4,387,500
7,500,000
3,150,000
13,375,000
3,260,000
10,260,000
12,075,000
1,525,000
16,800,000
8,025,000
6500000
9375000
 TOKO KITA
Cash Receipt Journal
December 2013
DEBIT
Sales Cash In Account
DATE DOC. NO. ACCOUNT CREDITED HPP
Discount Bank Receiveble

2-Jul-13 00110017 319,000 2,871,000

4-Jul-13 00110018 605,000 5,445,000
4-Jul-13 00110019 192,500 1,732,500
4-Jul-13 0014035 8,650,000 8,650,000
7-Jul-13 00110020 830,500 7,474,500
7-Jul-13 0014036 4,450,000 4,450,000
8-Jul-13 00110021 192,500 1,732,500
8-Jul-13 00110022 357500 3217500
8-Jul-13 00110023 376200 3385800
9-Jul-13 00110024 167750 1509750
9-Jul-13 0014037 12850000 12850000
10-Jul-13 00110025 605000 5445000
10-Jul-13 0014038 20750000 20750000
11-Jul-13 0014039 16250000 16250000
11-Jul-13 00110026 302500 2722500
12-Jul-13 0014040 10700000 10700000
12-Jul-13 0014041 PT CAHAYA 5362500 5362500
12-Jul-13 0014042 PT FARHAN 13282500 13282500
12-Jul-13 00110027 368500 3316500
12-Jul-13 00110028 462000 4158000
14-Jul-13 00110029 319000 2871000
nal
(In Rupiah)

Merchandise OTHER
Sales
Inventory Vat Out ACCT NO. AMOUNT

2,900,000 290,000
5,500,000 550,000
1,750,000 175,000

7,550,000 755,000

1,750,000 175,000
3250000 325000
3420000 342000
1525000 152500

5500000 550000

2750000 275000

3350000 335000
4200000 420000
2900000 290000
 TOKO KITA
Purchase Journal
December 2013
DEBIT
Merchandise
DATE DOC. NO. VENDOR'S Lain-Lain
Inventory
Keterangan Total
2-Jul-13 A14343 PT JAYA BAYA 7018000
2-Jul-13 AO4002 PT BUANA ALAM 2783000
4-Jul-13 C1040 PT MAJU USAHA 4537500
5-Jul-13 40778 PT BOLA DUNIA 4719000
5-Jul-13 A19043 PT JAYA BAYA 12584000
9-Jul-13 PT INDAH 22687500
11-Jul-13 AO4004 PT BUANA ALAM 15246000
15-Jul-13 PT BAHAGIA 35392500
CREDIT
Accounts
VAT In
Payable

638000 6380000
253000 2530000
412500 4125000
429000 4290000
1144000 11440000
2062500 20625000
1386000 13860000
3217500 32175000
 TOKO KITA
Cash Payment Journal
December 2013
DEBIT CREDIT
ACCOUNT Docoument OTHER
DATE Account Cash In
DEBITED Number Petty Cash
Payable Acc No Bank
AMOUNT
2 july 2013 store suplies 10001 1109 400000 400000
2 july 2013 kompost 10002 300000 300000
3 july 2013 10003 250000 250000
8-Jul-13 609065 18750000 18750000
10-Jul-13 609066 16125000 16125000
11-Jul-13 PT BOLADUNIA 609067 21350000 21350000
14-Jul-13 PT MAJU USAHA 609068 15000000 15000000
14-Jul-13 Salesmant 10004 1275000 1275000
15-Jul-13 BANK DANAMONI 609069 3880000 3880000
CREDIT
OTHER
Acct
Acc No
Name AMOUNT
 TOKO KITA
Memorial Journal
December 2013
DOC.
DATE ACCOUNT NAME AND DECSRIPTION ACC NO. DEBIT CREDIT
NO.
3-Jul-13 V004 Merchandise inventory 1103 2530000
VAT IN 1106 253000
Accounts payable 2101 2783000
6-Jul-13 C 008 Sales return 4003 2942500
VAT OUT 2104 294250
Accounts payable 2101 3236750
7-Jul-13 V 007 Merchandise inventory 1103 1430000
VAT IN 1106 14300000
Accounts payable 2101 15730000
 TOKO
GENERAL

Account: cash in bank General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: petty cash General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: merchandise inventory General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: account receivable General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
Account: allowance for doubtful debt General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: value added tax General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: prepaid advertaising General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: prepaid insurance General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
Account: supplies General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: vehicle at cost General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: accum. Dep.-vehicle General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: computer General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
Account: accum. Dep.-comp General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: equipment at cost General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: accum. Dep.-equipment General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: building at cost General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
Account: accum. Dep. - building General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: accounts payable General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: accured expense General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: dividend payable General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
Account: value added tax-VAT out General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: bank damoni General Ledger

Balance
Date Desciption Ref Debit Credit
Debit

Account: equity, Tn. Kodi General Ledger

Balance
Date Desciption Ref Debit Credit
Debit
 TOKO KITA
GENERAL GENDER

Account Number
Account: prive, Tn. kodi

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: sales of marchandise

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: sales return

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: sales discount

Balance
Date Desciption Ref Debit
Credit
 Account Number
Account: cost of sales

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: salaries expense

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: electricity,&water exp

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: interest expense

Balance
Date Desciption Ref Debit
Credit
 Account Number
Account: supples expense

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: insurance exspense

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: advertising expepse

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: depreciation expense-vehicles

Balance
Date Desciption Ref Debit
Credit
 Account Number
Account: depreaciation expense-computer

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: depreciation exp-equipment

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: depreciation exp-building

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: newspeper& tabloid expense

Balance
Date Desciption Ref Debit
Credit
 Account Number
Account: telp.&internet-exp

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: BBM expense

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: expense comisi sales

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: maintenance expense-vehicles

Balance
Date Desciption Ref Debit
Credit
 Account Number
Account: transport exp

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: expense adm bank

Balance
Date Desciption Ref Debit
Credit

Account Number
Account: other expense

Balance
Date Desciption Ref Debit
Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit

Account Number
General Ledger

Balance
Credit
Debit Credit
 TOKO ELEKTRONIK"TOKO KITA"
TRIAL BALANCE

Accout ACCOUNT NAME DEBIT CREDIT

No
1101 Kas di bank 42,500,000
1102 kas kecil 1,500,000
1103 persediaan 198,200,000
1104 piutang dagang 9,902,000
1105 cadangan kurugian piutang 2,970,600
1106 PPN masukan 53,797,000
1107 iklan dibayar dimuka 8,000,000
1108 asuransi dibayar di muka 6,000,000
1109 perlengkapan toko 2,750,000
1210 kendaraan 96,000,000
1211 akumulasi penyusutan toko 12,500,000
1220 komputer 5,000,000
1221 akumulasi penyusutan komputer 2,900,000
1230 peralatan toko 5,000,000
1231 akumulasi penyusutan toko 2,583,000
1240 bangunan 400,000,000
1241 akumulasi penyusutan bangunan 38,750,000
2101 utang dagang 121,325,000
2102 utang gaji
2103 utang bunga
2104 PPN keluaran 82,270,000
2211 utang bank 118,000,000
3001 modal,tn.kodi 466,468,400
3002 prive,tn.kodi
4001 penjualan
4002 return penjualan dan pengurangan bunga
4003 potongan penjualan
5001 harga pokok penjualan
5002 biaya gaji
5003 biaya listrik dan air
5004 biaya bunga bank
5005 biaya perlengkapan
5006 biaya asuransi
5007 biaya iklan
5008 biaya penyusutan kendaraan
5009 biaya penyusutan komputer
5010 biaya penyusutan peralatan kantor
5011 biaya penyusutan bangunan
5012 biaya surat kabar dan tv kabel
5013 biaya telpon dan internet
5014 biaya BBM
5015 biaya komisi penjualan
5016 biaya perawatan kendaraan
5017 biaya transportasi
5018 biaya biaya administrasi bank
5019 biaya retribusi kebersihan
 TOKO ELEKTRONIK"TOKO KITA"
JURNAL PENYESUAIAN

DATE ACCOUNT NAME DEBIT CREDIT

DATE ACCOUNT NAME DEBIT CREDIT

 TOKO ELEKTRONIK"TOKO KITA"
WORKSHEET

Acc Trial Balance Adjusting Journal Entries Adjusted Trial Balance

No.
Debit Credit Debit Credit Debit
KTRONIK"TOKO KITA"
WORKSHEET

Adjusted Trial Balance Income Summary Balance sheet

Credit Debit Credit Debit Credit
TOKO ELEKTRONIK"TOKO KITA"
INCOME STATEMENT