UD BUANA

PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01

DEBIT CREDIT

DATEINVNOOICE DESCRIPTION REF MERCHANDISE ACCOUNT

INVENTORY VAT-IN FREIGHT IN PAYABLE

2016

DEC 10 F05 PT MARGONDA 301,000,000 30,100,000 331,100,000

22 A17 PT SAHABAT JAYA 399,600,000 39,960,000 439,560,000

29 G11 Fa. MAKMUR 333,200,000 33,320,000 366,520,000

TOTAL……………. 1,033,800,000 103,380,000 - 1,137,180,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,033,800,000 2-1100 1,137,180,000
2-1600 103,380,000
-

TOTAL 1,137,180,000 TOTAL 1,137,180,000

 UD BUANA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01

DEBIT CREDIT

DATEINVOICE NO DESCRIPTION REFACCOUNT

MESRACLHEASNODFISE
VAT-OUT FREIGHT OUT
RECEIVABLE

2016
DEC 6 F12-1 DIGITAL ELEX 286,000,000 260,000,000 26,000,000
18 F12-2 JB ELEX 188,100,000 171,000,000 17,100,000
27 F12-3 MAJU ELEX 467,500,000 425,000,000 42,500,000

TOTAL …………… 941,600,000 856,000,000 85,600,000 -

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500

RECAPITULATION

DEBIT KREDIT
ACC. NO TOTALACC. NOTOTAL
1-1300 941,600,0004-1100856,000,000
2-150085,600,000

TOTAL 941,600,000 TOTAL 941,600,000

 UD BUANA
GENERAL JOURNAL
DECEMBER 2018

( In Rupiah ) Pos Page 01

Date Invoice Description Debit Credit
Ref
2018
DEC 6 F12-1 Cost of goods sold 5-1100 215,500,000
Merchandise Inventory 1-1500 215,500,000

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000

Cost of goods sold 5-1100 44,500,000

11 NK-1 Accounts Payable 2-1100 45,100,000

Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000

13 KN-01 Cost of goods sold 5-1100 180,000,000

Merchandise Inventory 1-1500 180,000,000

18 F12-2 Cost of goods sold 5-1100 146,000,000

Merchandise Inventory 1-1500 146,000,000
27 F12-3 Cost of goods sold 5-1100 365,400,000
Merchandise Inventory 1-1500 365,400,000

TOTAL1,051,500,000 1,051,500,000

RECAPITULATION

DEBIT KREDIT
ACC. NOTOTAL
ACC. NO TOTAL
5-1100 906,900,000 1-1500 947,900,000
4-1200 50,000,000 1-1300 55,000,000

2-1500 5,000,000 2-1600 4,100,000

2-1100 45,100,000 5-1100 44,500,000

1-1500 44,500,000

TOTAL 1,051,500,000 TOTAL 1,051,500,000

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT

DATE EVIDENCE NO DESCRIPTION RE F OTHERS OTHERS

ACCOUNT
CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NOTOTAL

2018
DEC 3 BKM12-1 JB ELEX 34,100,000 34,100,000
12 BKM12-2 DIGITAL ELEX 180,400,000 180,400,000
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000

14 BKM12-3 DIGITAL ELEX 28,600,000 28,600,000

20 BKM12-4 Penerimaan piutang yang telah dihapuska 7,200,000 Allowance for Doubtful Debt 1-1400 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000 19,800,000

TOTAL ………………… 536,300,000 -262,900,000 273,400,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NOTOTAL
1-1100 536,300,000 1-1300 262,900,000
4-1100 242,000,000
2-1500 24,200,000
1-1400 7,200,000

TOTAL 536,300,000 TOTAL536,300,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBITCREDIT
OTHERSOTHERS
EVIDENCE
DATE DESCRIPTION REFACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.

2018
DEC 1 BKK 12-1 Pembayaran Gaji Bln Nopember Expense Payable 2-1200 2,500,000 2,500,000
6 BKK12-2 PT MARGONDA 28,600,000 28,600,000
9 BKK12-3 PT SAHABAT JAYA 23,100,000 23,100,000

15 BKK12-4 SETORAN PAJAK PPN Payable 2-1400 1,500,000 1,500,000

18 BKK12-5 PT MARGONDA 286,000,000 286,000,000
23 BKK12-6 Fa. MAKMUR 17,600,000 17,600,000
30 BKK12-7 Pembayaran cicilan Bank Mandiri Loan 2-2100 16,000,000
Interest Expense 9-1100 3,000,000 19,000,000

TOTAL ………………… 355,300,000 23,000,000 378,300,000 -

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000
-
9-1100 3,000,000

-
-
 -

TOTAL 378,300,000 TOTAL 378,300,000

UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 750,000 750,000
4 V12-2 Expenses Payable 2-1200 900,000 900,000
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600 1,000,000 1,000,000
17 V12-4 Prive Raka , Drawing 3-1200 1,000,000 1,000,000
26 V12-5 Perbaikan toko Other Operating Expenses 6-1800 800,000 800,000

TOTAL4,450,000 4,450,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NOTOTALACC. NOTOTAL
1-12004,450,000
6-1000 750,000
2-1200 900,000
1-1600 1,000,000
3-1200 1,000,000
6-1800 800,000

TOTAL 4,450,000 TOTAL 4,450,000

 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Date Description Ref Debit Credit Balance

DebitCredit

2016
DEC
1 Balance v 34,100,000
3 Received 1 34,100,000 -

18 Sales 1 188,100,000 188,100,000

188,100,000

188,100,000

188,100,000
Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 28,600,000

6 sales 1 286,000,000 314,600,000

12 Received 1 180,400,000 134,200,000

14 Received 1 28,600,000 105,600,000

105,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016
DEC
1 Balance v 19,800,000

25 Received 1 19,800,000 -

27 Sales 1 467,500,000 467,500,000

467,500,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Date Description Ref Debit Credit Balance

Debit Credit
2016

DEC 1 Balance v 23,100,000

9 Payment 1 23,100,000 -

22 Purchase 1 439,560,000 439,560,000

439,560,000

439,560,000
Nama : Fa. MAKMUR Kode : S002
Balance
DateDescriptionRefDebitCredit
Debit Credit
2016
DEC
1 Balance v 17,600,000

23 Payment 1 17,600,000 -
29 Payment 1 366,520,000 366,520,000
366,520,000
366,520,000

366,520,000
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Des
31Cash in Bank
Bank Service Charge
lnterest Renue

31Store Supplies Expense

Store Supplies Rent Expense
Prepaid Rent lnsurance Expense
Prepaid lnsurance
 Bad Debt Expense
Allowance for Doubtful Debt

31 Depraciation Expense
Accum. Depretiation Equitment
Wages & Salaries Expense

Expense Payable
Telephone & Electricity expenses
Expense Payable

31 PPN 0utcome
PPN
lncome PPN
Payable

31 Income Tax Expense

Income Tax Payable
Prepaid Tax
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1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600

2-2100
3-1100
3-1200
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300

6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300
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