PT.

BANDUNG COMPUTER
PURCHASES JOURNAL
December 2021
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 3 F-KD-03/12 PT. KANDAGA 307,500,000 30,750,000 338,250,000 1
2 14 F-GU-14/12 PT. GEFORCE UTAMA 723,000,000 72,300,000 795,300,000 2
3 20 F-BS-20/12 PT. BACKSPACINDO 512,000,000 51,200,000 563,200,000 3
4 4
5 5
6 TOTAL 1,542,500,000 154,250,000 1,696,750,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 1,542,500,000 2-110 1,696,750,000
1-191 154,250,000

Total 1,696,750,000 Total 1,696,750,000

PT. BANDUNG COMPUTER| 1

 PT. BANDUNG COMPUTER
SALES JOURNAL
December 2021
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Merchandise Sold Acc. No. Amount Inventory Acc. No. Amount
DEC 2 F/BC/12-01 TOKO TETIKUSJAYA 577,500,000 420,000,000 525,000,000 52,500,000 420,000,000 1
4 F/BC/12-02 TOKO MOTHERBOARD 485,375,000 353,000,000 441,250,000 44,125,000 353,000,000 2
8 F/BC/12-03 TOKO INDOPROSESOR 629,750,000 459,000,000 572,500,000 57,250,000 459,000,000 3
17 F/BC/12-04 TOKO TETIKUSJAYA 492,525,000 358,200,000 447,750,000 44,775,000 358,200,000 4
21 F/BC/12-05 TOKO MOTHERBOARD 649,687,500 472,600,000 590,625,000 59,062,500 472,600,000 5
6
7
8
TOTAL 2,834,837,500 2,062,800,000 2,577,125,000 257,712,500 2,062,800,000 9

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-130 2,834,837,500 1-150 2,062,800,000
5-110 2,062,800,000 2-131 257,712,500
4-110 2,577,125,000

TOTAL 4,897,637,500 TOTAL 4,897,637,500

PT. BANDUNG COMPUTER| 2

 PT.BANDUNG COMPUTER
CASH RECEIPTS JOURNAL
December 2021
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 7 BKM 12/01 TOKO INDOPROSESOR 200,441,850 4-120 4,090,650 204,532,500 1
2 8 BKM 12/02 TOKO TETIKUSJAYA 219,181,900 4-120 4,473,100 223,655,000 2
3 12 BKM 12/03 TOKO MOTHERBOARD 245,653,170 4-120 5,013,330 250,666,500 3
4 4
5 TOTAL 665,276,920 13,577,080 678,854,000 - 5

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount

Posted by : ............ ..................... 1-110 665,276,920 1-130 678,854,000

4-120 13,577,080

TOTAL 678,854,000 TOTAL 678,854,000

PT. BANDUNG COMPUTER| 3

 PT. BANDUNG COMPUTER
CASH PAYMENTS JOURNAL
December 2021
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12/01 Accrued Expenses 2-120 95,765,400 95,765,400 1
2 9 BKK 12/02 PT. SINAR TERANG 189,900,800 189,900,800 2
3 14 BKK 12/03 PT. BACKSPACINDO 202,367,200 202,367,200 3
4 15 BKK 12/04 Pelunasan Pajak SPT Masa 2-130 67,885,350 90,196,350 4
5 2-132 12,412,600 5
6 2-133 9,898,400 6
7 17 BKK 12/05 PT. GEFORCE UTAMA 228,559,000 228,559,000 7
8 18 BKK 12/06 Angsuran pinjaman 2-210 12,565,000 22,931,125 8
9 9-110 10,366,125 9
10 22 BKK 12/07 Pembayaran dividen 3-140 262,200,000 262,200,000 10
11 11
12 TOTAL 620,827,000 471,092,875 1,091,919,875 12

PT. BANDUNG COMPUTER| 4

 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 2-110 620,827,000 1-110 1,091,919,875
2-120 95,765,400
2-130 67,885,350
2-132 12,412,600
2-133 9,898,400
2-210 12,565,000
3-140 262,200,000
9-110 10,366,125

TOTAL 1,091,919,875 TOTAL 1,091,919,875

PT. BANDUNG COMPUTER| 5

 PT. BANDUNG COMPUTER
PETTY CASH JOURNAL
December 2021
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.
1 DEC 4 VKK 12/01 Pembelian keperluan RT kantor Others Operating Expense 6-180 2,154,560 2,154,560 1
2 9 VKK 12/02 Pembayaran listrik, air, & telp Nov 2021 Accrued expense 2-120 5,715,160 5,715,160 2
3 10 VKK 12/03 Pembelian konsumsi rapim Others Operating Expense 6-180 555,610 555,610 3
4 16 VKK 12/04 Denda Keterlambatan bayar Late Fees Expense 9-140 395,650 395,650 4
5 21 VKK 12/05 Iklan lowongan pekerjaan Advertising expense 6-170 5,201,500 5,201,500 5
6 6
7 7
8 8
9 9
10 TOTAL 14,022,480 14,022,480 10

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ ................... 2-120 5,715,160 1-120 14,022,480
6-170 5,201,500
6-180 2,710,170
9-140 395,650
-
TOTAL 14,022,480 TOTAL 14,022,480

PT. BANDUNG COMPUTER| 6

 PT. BANDUNG COMPUTER
GENERAL JOURNAL
December 2021
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 16 NK-12-1 Accounts Payable 19,470,000 1
2 VAT (Value Added Tax) In 1,770,000 2
3 Merchandise Inventory 17,700,000 3
4 (Retur pembelian ke PT. GEFORCE UTAMA) 4
5 5
6 6
7 18 NK-12/01 VAT (Value Added Tax) Out 2,287,500 7
8 Sales Return and Allowance 22,875,000 8
9 Accounts Receivable 25,162,500 9
10 (Retur penjualan dari TOKO TETIKUS JAYA) 10
11 11
12 Merchandise Inventory 18,300,000 12
13 Cost of Merchandise Sold 18,300,000 13
14 (Retur penjualan dari TOKO TETIKUS JAYA) 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 TOTAL 62,932,500 62,932,500 23

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-150 18,300,000 1-130 25,162,500 Posted by : ............ .................. ...

2-110 19,470,000 1-150 17,700,000

2-131 2,287,500 1-191 1,770,000
4-130 22,875,000 5-110 18,300,000

TOTAL 62,932,500 TOTAL 62,932,500

PT. BANDUNG COMPUTER| 7

 PT. BANDUNG COMPUTER
INVENTORY CARD
December 2021
(in Rp.)
Code : CB C423
Type : ASUS CHROMEBOOK C423
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 160 3,200,000 512,000,000 1
2 2 60 3,200,000 192,000,000 100 3,200,000 320,000,000 2
4 3 40 3,300,000 132,000,000 100 3,200,000 320,000,000 4
5 40 3,300,000 132,000,000 5
6 4 45 3,200,000 144,000,000 55 3,200,000 176,000,000 6
7 40 3,300,000 132,000,000 7
8 8 55 3,200,000 176,000,000 35 3,300,000 115,500,000 8
9 5 3,300,000 16,500,000 9
10 14 95 3,300,000 313,500,000 130 3,300,000 429,000,000 10
11 16 (3) 3,300,000 (9,900,000) 127 3,300,000 419,100,000 11
12 17 40 3,300,000 132,000,000 87 3,300,000 287,100,000 12
13 18 (2) 3,300,000 (6,600,000) 89 3,300,000 293,700,000 13
14 20 80 3,400,000 272,000,000 89 3,300,000 293,700,000 14
15 80 3,400,000 272,000,000 15
16 21 89 3,300,000 293,700,000 79 3,400,000 268,600,000 16
17 1 3,400,000 3,400,000 17
18 18
19 19
20 20
21 TOTAL 212 707,600,000 293 951,000,000 21

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

PT. BANDUNG COMPUTER| 8

 PT. BANDUNG COMPUTER
INVENTORY CARD
December 2021
(in Rp.)
Code : CBF C214MA
Type : ASUS CHROMEBOOK FLIP C214MA
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 180 3,800,000 684,000,000 1
2 2 60 3,800,000 228,000,000 120 3,800,000 456,000,000 2
4 3 45 3,900,000 175,500,000 120 3,800,000 456,000,000 4
5 45 3,900,000 175,500,000 5
6 4 55 3,800,000 209,000,000 65 3,800,000 247,000,000 6
7 45 3,900,000 175,500,000 7
8 8 65 3,800,000 247,000,000 40 3,900,000 156,000,000 8
9 5 3,900,000 19,500,000 9
10 14 105 3,900,000 409,500,000 145 3,900,000 565,500,000 10
11 16 (2) 3,900,000 (7,800,000) 143 3,900,000 557,700,000 11
12 17 58 3,900,000 226,200,000 85 3,900,000 331,500,000 12
13 18 (3) 3,900,000 (11,700,000) 88 3,900,000 343,200,000 13
14 20 60 4,000,000 240,000,000 88 3,900,000 343,200,000 14
15 60 4,000,000 240,000,000 15
16 21 45 3,900,000 175,500,000 43 3,900,000 167,700,000 16
17 60 4,000,000 240,000,000 17
18 18
19 19
20 20
21 TOTAL 208 817,200,000 285 1,093,500,000 21

Date Signature

Prepared by : ............ .....................

Posted by : ............ .....................

PT. BANDUNG COMPUTER| 9

 PT. BANDUNG COMPUTER
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2021
(in Rp.)

Customer : TOKO INDOPROSESOR Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 204,532,500
7 CRJ 1 204,532,500 -
8 SJ 1 629,750,000 629,750,000

Customer : TOKO TETIKUS JAYA Code : CUS-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 223,655,000
2 SJ 1 577,500,000 801,155,000
8 CRJ 1 223,655,000 577,500,000
17 SJ 1 492,525,000 1,070,025,000
18 GJ 1 25,162,500 1,044,862,500

Customer : TOKO MOTHERBOARD Code : CUS-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 250,666,500
4 SJ 1 485,375,000 736,041,500
12 CRJ 1 250,666,500 485,375,000
21 SJ 1 649,687,500 1,135,062,500

Date Signature

Prepared by : ............ .....................

PT. BANDUNG COMPUTER| 10

 PT. BANDUNG COMPUTER
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2021
(in Rp.)

Supplier : PT. SINAR TERANG Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 189,900,800
9 CPJ 1 189,900,800 -

Supplier : PT. GEFORCE UTAMA Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 228,559,000
14 PJ 1 795,300,000 1,023,859,000
16 GJ 1 19,470,000 1,004,389,000
17 CPJ 1 228,559,000 775,830,000

Supplier : PT. BACKSPACINDO Code : SUP-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 202,367,200
14 CPJ 1 202,367,200 -
20 PJ 1 563,200,000 563,200,000

Supplier : PT. KANDAGA Code : SUP-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
3 PJ 1 338,250,000 338,250,000

Date Signature

Prepared by : ............ .....................

PT. BANDUNG COMPUTER| 11