PT RUMAH KITA MEBEL

CASH RECEIPT JOURNAL

DECEMBER 2019
DEBIT KREDIT
EVIDENCE
DATE NUMBER DESCRIPTION ACCOUNT ACCOUNT
CASH IN BANK NUMBER AMOUNT SALES OF MERCHANDISE ACCOUNT RECEIVABLE NUMBER AMOUNT

DEC 2 BKM12-01 TOKO MEBEL MURAH Rp 264,000,000.00 Rp 264,000,000.00

2019 5 BKM12-02 GRIYA SPRING BED Rp 203,500,000.00 Rp 203,500,000.00
6 BKM12-03 TOKO YUKI Rp 212,300,000.00 Rp 212,300,000.00
10 BKM12-04 MAKMUR JAYA Rp 238,700,000.00 Rp 238,700,000.00
12 NK12-01 PELANGGAN TUNAI Rp 66,000,000.00 51100 Rp 44,600,000.00 Rp 60,000,000.00 21400 Rp 6,000,000.00
11300 Rp 44,600,000.00
17 BKM12-05 ISTANA SPRING BED Rp 233,200,000.00 Rp 233,200,000.00
22 BKM12-06 ZULFA SPRING BED Rp 236,500,000.00 Rp 236,500,000.00
24 BKM12-07 VICTORIA SPRING BED Rp 250,800,000.00 Rp 250,800,000.00
Rp 1,705,000,000.00 Rp 44,600,000.00 Rp 60,000,000.00 Rp 1,639,000,000.00 Rp 50,600,000.00

RECAPITULATION
DEBIT KREDIT
ACCOUNT
ACCOUNT NUMBER TOTAL NUMBER TOTAL

11101 Rp 1,705,000,000.00 41100 Rp 60,000,000.00

51100 Rp 44,600,000.00 21400 Rp 6,000,000.00
11300 Rp 44,600,000.00
11201 Rp 1,639,000,000.00
TOTAL Rp 1,749,600,000.00 TOTAL Rp 1,749,600,000.00
 PT RUMAH KITA MEBEL
CASH PAYMENT JOURNAL
DECEMBER 2019
DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION ACCOUNT
NUMBER ACCOUNT PAYABLE AMOUNT CASH IN BANK
NUMBER
DEC 13 BKK12-01 PT CENTRAL Indonesia Rp 310,200,000.00 Rp 310,200,000.00
2019 14 BKK12-02 TAX PAYABLE 21500 Rp 25,000,000.00 Rp 25,000,000.00
VAT PAYABLE 21300 Rp 35,300,000.00 Rp 35,300,000.00
19 BKK12-03 PT KING KOIL Rp 324,500,000.00 Rp 324,500,000.00
21 BKK12-04 BANK'S LOAN 22100 Rp 25,000,000.00 Rp 25,000,000.00
91000 Rp 2,500,000.00 Rp 2,500,000.00
23 BKK12-05 PT KING KOIL Rp 297,000,000.00 Rp 297,000,000.00
28 BKK12-06 KARYAWAN 62100 Rp 11,500,000.00 Rp 11,500,000.00
62200 Rp 10,200,000.00 Rp 10,200,000.00
30 BKK12-07 OFFICE SUPPLIER EXPENSE 61500 Rp 1,550,000.00 Rp 1,550,000.00
ADVERTISING EXPENSE 61100 Rp 1,500,000.00 Rp 1,500,000.00
MAINTENANCE EXPENSE 61600 Rp 1,850,000.00 Rp 1,850,000.00
TLP; ELECT; & WATER EXPENSE 61300 Rp 3,250,000.00 Rp 3,250,000.00
Rp 931,700,000.00 Rp 117,650,000.00 Rp 1,049,350,000.00

RECAPITULATION
DEBIT KREDIT
ACCOUNT
ACCOUNT NUMBER TOTAL TOTAL
NUMBER
21100 Rp 931,700,000.00 11101 Rp 1,049,350,000.00
21500 Rp 25,000,000.00
21300 Rp 35,300,000.00
22100 Rp 25,000,000.00
91000 Rp 2,500,000.00
62100 Rp 11,500,000.00
62200 Rp 10,200,000.00
61500 Rp 1,550,000.00
61100 Rp 1,500,000.00
61600 Rp 1,850,000.00
61300 Rp 3,250,000.00
Rp 1,049,350,000.00 Rp 1,049,350,000.00
 PT RUMAH KITA MEBEL
SALES JOURNAL
DECEMBER 2019
DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION SALES OF MERCHANDISE
NUMBER ACCOUNT RECEIVABLE COST OF GOODS SOLD VAT OUTCOME
MERCHANDISE INVENTORY
DEC 3 FPJ12-01 TOKO MEBEL MURAH Rp 209,000,000.00 Rp 132,000,000.00 Rp 190,000,000.00 Rp 19,000,000.00 Rp 132,000,000.00
2019 8 FPJ12-02 ISTANA SPRING BED Rp 291,500,000.00 Rp 193,500,000.00 Rp 265,000,000.00 Rp 26,500,000.00 Rp 193,500,000.00
9 FPJ12-03 VICTORIA SPRING BED Rp 253,000,000.00 Rp 171,500,000.00 Rp 230,000,000.00 Rp 23,000,000.00 Rp 171,500,000.00
11 FPJ12-04 GRIYA SPRING BED Rp 214,500,000.00 Rp 136,000,000.00 Rp 195,000,000.00 Rp 19,500,000.00 Rp 136,000,000.00
12 FOJ12-05 MAKMUR JAYA Rp 226,600,000.00 Rp 140,200,000.00 Rp 206,000,000.00 Rp 20,600,000.00 Rp 140,200,000.00
16 FPJ12-06 MAKMUR JAYA Rp 209,000,000.00 Rp 132,000,000.00 Rp 190,000,000.00 Rp 19,000,000.00 Rp 132,000,000.00
20 FPJ12-07 MAKMUR JAYA Rp 151,250,000.00 Rp 136,000,000.00 Rp 137,500,000.00 Rp 13,750,000.00 Rp 136,000,000.00
Rp 1,554,850,000.00 Rp 1,041,200,000.00 Rp 1,413,500,000.00 Rp 141,350,000.00 Rp 1,041,200,000.00

RECAPITULATION
DEBIT KREDIT
ACCOUNT NUMBER TOTAL ACCOUNT NUMBER TOTAL
11201 Rp 1,554,850,000.00 41100 Rp 1,413,500,000.00
51100 Rp 1,041,200,000.00 21400 Rp 141,350,000.00
11300 Rp 1,041,200,000.00
Rp 2,596,050,000.00 Rp 2,596,050,000.00
 PT RUMAH KITA MEBEL
PURCHASE JOURNAL
DECEMBER 2019
DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION MERCHANDISE
NUMBER VAT INCOME ACCOUNT PAYABLE
INVENTORY
DEC 7 FPB12-01 PT CENTRAL Indonesia Rp 205,000,000.00 Rp 20,500,000.00 Rp 225,500,000.00
2019 15 FPB12-02 PT KING KOIL Indonesia Rp 980,000,000.00 Rp 98,000,000.00 Rp 1,078,000,000.00
25 FPB12-03 PT CENTRAL Indonesia Rp 307,500,000.00 Rp 30,750,000.00 Rp 338,250,000.00
Rp 1,492,500,000.00 Rp 149,250,000.00 Rp 1,641,750,000.00

RECAPITULATION
DEBIT KREDIT
ACCOUNT NUMBER TOTAL ACCOUNT NUMBER TOTAL
11300 Rp 1,492,500,000.00 21200 Rp 1,641,750,000.00
11800 Rp 149,250,000.00
Rp 1,641,750,000.00 Rp 1,641,750,000.00
 PT RUMAH KITA MEBEL
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
IN DECEMBER 2019
TOKO MEBEL MURAH
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 264,000,000.00 Rp 264,000,000.00
2019 2 CASH RECEIPT JOURNAL Rp 264,000,000.00 Rp -
3 SALES JOURNAL Rp 209,000,000.00 Rp 209,000,000.00

MAKMUR JAYA
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 238,700,000.00 Rp 238,700,000.00
2019 10 CASH RECEIPT JOURNAL Rp 238,700,000.00 Rp -
12 SALES JOURNAL Rp 226,600,000.00 Rp 226,600,000.00
16 SALES JOURNAL Rp 209,000,000.00 Rp 435,600,000.00
20 SALES JOURNAL Rp 151,250,000.00 Rp 586,850,000.00

GRIYA SPRING BED

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 203,500,000.00 Rp 203,500,000.00
2019 5 CASH RECEIPT JOURNAL Rp 203,500,000.00 Rp -
11 SALES JOURNAL Rp 214,500,000.00 Rp 214,500,000.00

ISTANA SPRING BED

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 233,200,000.00 Rp 233,200,000.00
2019 8 SALES JOURNAL Rp 291,500,000.00 Rp 524,700,000.00
17 CASH RECEIPT JOURNBAL Rp 233,200,000.00 Rp 291,500,000.00

TOKO YUKI
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 212,300,000.00 Rp 212,300,000.00
2019 6 CASH RECEIPT JOURNAL Rp 212,300,000.00 Rp -

VICTORIA SPRING BED

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 250,800,000.00 Rp 250,800,000.00
2019 9 SALES JOURNAL Rp 253,000,000.00 Rp 503,800,000.00
24 CASH RECEIPT JOURNAL Rp 250,800,000.00 Rp 253,000,000.00

ZULFA SPRING BED

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 236,500,000.00 Rp 236,500,000.00
2019 22 CASH RECEIPT JOURNAL Rp 236,500,000.00 Rp -
 PT RUMAH KITA MEBEL
ACCOUNT PAYABLE SUBSIDIARY LEDGER
IN DECEMBER 2019
PT KING KOIL Indonesia
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 621,500,000.00 Rp 621,500,000.00
2019 15 PURCHASE JOURNAL Rp 1,078,000,000.00 Rp 1,699,500,000.00
19 CASH PAYMENT JOURNAL Rp 324,500,000.00 Rp 1,375,000,000.00
23 CASH PAYMENT JOURNAL Rp 297,000,000.00 Rp 1,078,000,000.00

PT CENTRAL Indonesia
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 629,200,000.00 Rp 629,200,000.00
2019 7 PURCHASE JOURNAL Rp 225,500,000.00 Rp 854,700,000.00
13 CASH PAYMENT JOURNAL Rp 310,200,000.00 Rp 544,500,000.00
25 PURCHASE JOURNAL Rp 338,250,000.00 Rp 882,750,000.00
 PT RUMAH KITA MEBEL
INVENTORY SUBSIDIARY LEDGER
IN DECEMBER 2019
KING KOIL KING SIZE
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NUMBER QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
DEC 1 BALANCE 35 Rp 21,000,000.00 Rp 735,000,000.00 Rp - 35 Rp 21,000,000.00 Rp 735,000,000.00
2019 8 FPJ12-02 SALE Rp - 5 Rp 21,000,000.00 Rp 105,000,000.00 30 Rp 21,000,000.00 Rp 630,000,000.00
9 FPJ12-03 SALE Rp - 5 Rp 21,000,000.00 Rp 105,000,000.00 25 Rp 21,000,000.00 Rp 525,000,000.00
15 FPB12-02 PURCHASE 25 Rp 21,000,000.00 Rp 525,000,000.00 Rp - 50 Rp 21,000,000.00 Rp 1,050,000,000.00

KING KOIL QUEEN SIZE

INVOICE IN OUT BALANCE
DATE DESCRIPTION
NUMBER QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
DEC 1 BALANCE 40 Rp 9,500,000.00 Rp 380,000,000.00 Rp - 40 Rp 9,500,000.00 Rp 380,000,000.00
2019 3 FPJ12-01 SALE Rp - 5 Rp 9,500,000.00 Rp 47,500,000.00 35 Rp 9,500,000.00 Rp 332,500,000.00
8 FPJ12-02 SALE Rp - 5 Rp 9,500,000.00 Rp 47,500,000.00 30 Rp 9,500,000.00 Rp 285,000,000.00
11 FPJ12-04 SALE Rp - 10 Rp 9,500,000.00 Rp 95,000,000.00 20 Rp 9,500,000.00 Rp 190,000,000.00
12 FPJ12-05 SALE Rp - 5 Rp 9,500,000.00 Rp 47,500,000.00 15 Rp 9,500,000.00 Rp 142,500,000.00
12 NK12-01 SALE Rp - 2 Rp 9,500,000.00 Rp 19,000,000.00 13 Rp 9,500,000.00 Rp 123,500,000.00
15 FPB12-02 PURCHASE 25 Rp 9,500,000.00 Rp 237,500,000.00 Rp - 38 Rp 9,500,000.00 Rp 361,000,000.00
16 FPJ12-06 SALE Rp - 5 Rp 9,500,000.00 Rp 47,500,000.00 33 Rp 9,500,000.00 Rp 313,500,000.00
20 FPJ12-07 SALE Rp - 10 Rp 9,500,000.00 Rp 95,000,000.00 23 Rp 9,500,001.00 Rp 218,500,023.00

KING KOIL SINGLE SIZE

INVOICE IN OUT BALANCE
DATE DESCRIPTION
NUMBER QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
DEC 1 BALANCE 40 Rp 8,700,000.00 Rp 348,000,000.00 Rp - 40 Rp 8,700,000.00 Rp 348,000,000.00
2019 3 FPJ12-01 SALE Rp - 5 Rp 8,700,000.00 Rp 43,500,000.00 35 Rp 8,700,000.00 Rp 304,500,000.00
9 FPJ12-03 SALE Rp - 5 Rp 8,700,000.00 Rp 43,500,000.00 30 Rp 8,700,000.00 Rp 261,000,000.00
12 FPJ12-05 SALE Rp - 5 Rp 8,700,000.00 Rp 43,500,000.00 25 Rp 8,700,000.00 Rp 217,500,000.00
12 NK12-01 SALE Rp - 2 Rp 8,700,000.00 Rp 17,400,000.00 23 Rp 8,700,000.00 Rp 200,100,000.00
15 FPB12-02 PURCHASE 25 Rp 8,700,000.00 Rp 217,500,000.00 Rp - 48 Rp 8,700,000.00 Rp 417,600,000.00
16 FPJ12-06 SALE Rp - 5 Rp 8,700,000.00 Rp 43,500,000.00 43 Rp 8,700,000.00 Rp 374,100,000.00

CENTRAL KING SIZE

INVOICE IN OUT BALANCE
DATE DESCRIPTION
NUMBER QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
DEC 1 BALANCE 50 Rp 2,300,000.00 Rp 115,000,000.00 Rp - 50 Rp 2,300,000.00 Rp 115,000,000.00
2019 3 FPJ12-01 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 40 Rp 2,300,000.00 Rp 92,000,000.00
7 FPB12-01 PURCHASE 50 Rp 2,300,000.00 Rp 115,000,000.00 Rp - 90 Rp 2,300,000.00 Rp 207,000,000.00
8 FPJ12-02 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 80 Rp 2,300,000.00 Rp 184,000,000.00
9 FPJ12-03 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 70 Rp 2,300,000.00 Rp 161,000,000.00
11 FPJ12-04 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 60 Rp 2,300,000.00 Rp 138,000,000.00
12 FPJ12-05 SALE Rp - 12 Rp 2,300,000.00 Rp 27,600,000.00 48 Rp 2,300,000.00 Rp 110,400,000.00
12 NK12-01 SALE Rp - 2 Rp 2,300,000.00 Rp 4,600,000.00 46 Rp 2,300,000.00 Rp 105,800,000.00
16 FPJ12-06 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 36 Rp 2,300,000.00 Rp 82,800,000.00
20 FPJ12-07 SALE Rp - 10 Rp 2,300,000.00 Rp 23,000,000.00 26 Rp 2,300,000.00 Rp 59,800,000.00
25 FPB12-03 PURCHASE 75 Rp 2,300,000.00 Rp 172,500,000.00 Rp - 101 Rp 2,300,000.00 Rp 232,300,000.00

CENTRAL SINGLE SIZE

INVOICE IN OUT BALANCE
DATE DESCRIPTION
NUMBER QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
DEC 1 BALANCE 60 Rp 1,800,000.00 Rp 108,000,000.00 Rp - 60 Rp 1,800,000.00 Rp 108,000,000.00
2019 3 FPJ12-01 SALE Rp - 10 Rp 1,800,000.00 Rp 18,000,000.00 50 Rp 1,800,000.00 Rp 90,000,000.00
7 FPB12-01 PURCHASE 50 Rp 1,800,000.00 Rp 90,000,000.00 Rp - 100 Rp 1,800,000.00 Rp 180,000,000.00
8 FPJ12-02 SALE Rp - 10 Rp 1,800,000.00 Rp 18,000,000.00 90 Rp 1,800,000.00 Rp 162,000,000.00
11 FPJ12-04 SALE Rp - 10 Rp 1,800,000.00 Rp 18,000,000.00 80 Rp 1,800,000.00 Rp 144,000,000.00
12 FPJ12-05 SALE Rp - 12 Rp 1,800,000.00 Rp 21,600,000.00 68 Rp 1,800,000.00 Rp 122,400,000.00
12 NK12-01 SALE Rp - 2 Rp 1,800,000.00 Rp 3,600,000.00 66 Rp 1,800,000.00 Rp 118,800,000.00
16 FPJ12-06 SALE Rp - 10 Rp 1,800,000.00 Rp 18,000,000.00 56 Rp 1,800,000.00 Rp 100,800,000.00
20 FPJ12-07 SALE Rp - 10 Rp 1,800,000.00 Rp 18,000,000.00 46 Rp 1,800,000.00 Rp 82,800,000.00
25 FPB12-03 PURCHASE 75 Rp 1,800,000.00 Rp 135,000,000.00 Rp - 121 Rp 1,800,000.00 Rp 217,800,000.00
 PT RUMAH KITA MEBEL
LEDGER
IN DECEMBER 2019
CASH IN BANK
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 1,200,600,000.00 Rp 1,200,600,000.00
2019 31 CASH RECEIPT JOURNAL Rp 1,705,000,000.00 Rp 2,905,600,000.00
31 CASH PAYMENT JOURNAL Rp 1,049,350,000.00 Rp 1,856,250,000.00

PETTY CASH
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 20,000,000.00 Rp 20,000,000.00
2019

ACCOUNT RECEIVABLE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 1,639,000,000.00 Rp 1,639,000,000.00
2019 31 CASH RECEIPT JOURNAL Rp 1,639,000,000.00 Rp -
31 SALES JOURNAL Rp 1,554,850,000.00 Rp 1,554,850,000.00

ALLOWANCE FOR DOUBFULL DEBT

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 16,390,000.00 Rp 16,390,000.00
2019

MERCHANDISE INVENTORY
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 1,686,000,000.00 Rp 1,686,000,000.00
2019 12 CASH RECEIPT JOURNAL Rp 44,600,000.00 Rp 1,641,400,000.00
31 SALES JOURNAL Rp 1,041,200,000.00 Rp 600,200,000.00
31 PURCHASE JOURNAL Rp 1,492,500,000.00 Rp 2,092,700,000.00

STORE SUPPLIES
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 56,600,000.00 Rp 56,600,000.00
2019

PREPAID ADVERTISING
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 90,000,000.00 Rp 90,000,000.00
2019

PREPAID INSURANCE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 60,000,000.00 Rp 60,000,000.00
2019

PREPAID INCOME TAX

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 275,000,000.00 Rp 275,000,000.00
2019

VAT INCOME
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
31 PURCHASE JOURNAL Rp 149,250,000.00 Rp 149,250,000.00
 31 PURCHASE JOURNAL Rp 149,250,000.00 Rp 149,250,000.00
2019
STOCK INVESTMENT
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 1,050,000,000.00 Rp 1,050,000,000.00
2019

LAND
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 1,500,000,000.00 Rp 1,500,000,000.00
2019

BUILDING
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 3,600,000,000.00 Rp 3,600,000,000.00
2019

ACCUM. DEPR. BUILDING

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 270,000,000.00 Rp 270,000,000.00
2019

VEHICLE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 960,000,000.00 Rp 960,000,000.00
2019

ACCUM. DEPR. VEHICLE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 180,000,000.00 Rp 180,000,000.00
2019

EQUIPMENT
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 360,000,000.00 Rp 360,000,000.00
2019

ACCUM. DEPR. EQUIPMENT

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 67,500,000.00 Rp 67,500,000.00
2019

ACCOUNT PAYABLE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 1,250,700,000.00 Rp 1,250,700,000.00
2019 31 CASH PAYMENT JOURNAL Rp 931,700,000.00 Rp 319,000,000.00
31 PURCHASE JOURNAL Rp 1,641,750,000.00 Rp 1,960,750,000.00

ACCRUED EXPENSES
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 3,300,000.00 Rp 3,300,000.00
2019

VAT PAYABLE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 35,300,000.00 Rp 35,300,000.00
2019 14 CASH PAYMENT JOURNAL Rp 35,300,000.00 Rp -
VAT OUTCOME
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 12 CASH RECEIPT JOURNAL Rp 6,000,000.00 Rp 6,000,000.00
2019 31 SALES JOURNAL Rp 141,350,000.00 Rp 147,350,000.00

INCOME TAX PAYABLE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
14 CASH PAYMENT JOURNAL Rp 25,000,000.00 Rp 25,000,000.00
2019

BANK'S LOAN
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 500,000,000.00 Rp 500,000,000.00
2019 21 CASH PAYMENT JOURNAL Rp 25,000,000.00 Rp 475,000,000.00

COMMONT STOCK
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 7,500,000,000.00 Rp 7,500,000,000.00
2019

SALES OF MERCHANDISE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 19,021,500,000.00 Rp 19,021,500,000.00
2019 31 CASH RECEIPT JOURNAL Rp 60,000,000.00 Rp 19,081,500,000.00
31 SALES JOURNAL Rp 1,413,500,000.00 Rp 20,495,000,000.00

SALES DISCOUNT
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 18,500,000.00 Rp 18,500,000.00
2019

COST OF GOODS SOLD

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 15,300,000,000.00 Rp 15,300,000,000.00
2019 12 CASH RECEIPT JOURNAL Rp 44,600,000.00 Rp 15,344,600,000.00
31 SALES JOURNAL Rp 1,041,200,000.00 Rp 16,385,800,000.00

FREIGHT PAID
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 30,600,000.00 Rp 30,600,000.00
2019

PURCHASE DISCOUNT
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 27,500,000.00 Rp 27,500,000.00
2019

ADVERTISING EXPENSES
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
30 CASH PAYMENT JOURNAL Rp 1,500,000.00 Rp 1,500,000.00
2019

PROMOTION EXPENSE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 51,000,000.00 Rp 51,000,000.00
2019

TELP; ELECT; & WATER EXPENSE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 16,200,000.00 Rp 16,200,000.00
2019 30 CASH PAYMENT JOURNAL Rp 3,250,000.00 Rp 19,450,000.00

RENT EXPENSE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 120,000,000.00 Rp 120,000,000.00
2019

OFFICE SUPPLIES EXPENSE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 51,600,000.00 Rp 51,600,000.00
2019 30 CASH PAYMENT JOURNAL Rp 1,550,000.00 Rp 53,150,000.00

MAINTENANCE EXPENSE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 35,000,000.00 Rp 35,000,000.00
2019 30 CASH PAYMENT JOURNAL Rp 1,850,000.00 Rp 36,850,000.00

BAD DEBT. EXPENSE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 16,390,000.00 Rp 16,390,000.00
2019

DEPRECIATION EXPENSE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 517,500,000.00 Rp 517,500,000.00
2019

WAGES & SALARIES SALES EXPENSE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 116,800,000.00 Rp 116,800,000.00
2019 30 CASH PAYMENT JOURNAL Rp 11,500,000.00 Rp 128,300,000.00

WAGES & SALARIES ADM. EXPENSE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 93,400,000.00 Rp 93,400,000.00
2019 30 CASH PAYMENT JOURNAL Rp 10,200,000.00 Rp 103,600,000.00

INTEREST INCOME
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 18,000,000.00 Rp 18,000,000.00
2019

INTEREST EXPENSE
BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC 1 BALANCE Rp 11,000,000.00 Rp 11,000,000.00
2019 30 CASH PAYMENT JOURNAL Rp 2,500,000.00 Rp 13,500,000.00

BANK SERVICE CHARGE

BALANCE
DATE DESCRIPTION DEBIT KREDIT
DEBIT KREDIT
DEC
1 BALANCE Rp 15,000,000.00 Rp 15,000,000.00
2019
 PT RUMAH KITA MEBEL
TRIAL BALANCE
IN DECEMBER 2019
ACCOUNT
ACCOUNT NAME DEBIT
NUMBER
CASH IN BANK Rp 1,856,250,000.00
PETTY CASH Rp 20,000,000.00
ACCOUNT RECEIVABLE Rp 1,554,850,000.00
ALLOWANCE FOR DOUBFULL DEBT
MERCHANDISE INVENTORY Rp 2,092,700,000.00
STORE SUPPLIES Rp 56,600,000.00
PREPAID ADVERTISING Rp 90,000,000.00
PREPAID INSURANCE Rp 60,000,000.00
PREPAID INCOME TAX Rp 275,000,000.00
VAT INCOME Rp 149,250,000.00
STOCK INVESTMENT Rp 1,050,000,000.00
LAND Rp 1,500,000,000.00
BUILDING Rp 3,600,000,000.00
ACCUM. DEPR. BUILDING
VEHICLE Rp 960,000,000.00
ACCUM. DEPR. VEHICLE
EQUIPMENT Rp 360,000,000.00
ACCUM. DEPR. EQUIPMENT
ACCOUNT PAYABLE
ACCRUED EXPENSES
VAT PAYABLE
VAT OUTCOME
INCOME TAX PAYABLE Rp 25,000,000.00
BANK'S LOAN
COMMONT STOCK
SALES OF MERCHANDISE
SALES DISCOUNT Rp 18,500,000.00
COST OF GOODS SOLD Rp 16,385,800,000.00
FREIGHT PAID Rp 30,600,000.00
PURCHASE DISCOUNT
ADVERTISING EXPENSES Rp 1,500,000.00
PROMOTION EXPENSE Rp 51,000,000.00
TELP; ELECT; & WATER EXPENSE Rp 19,450,000.00
RENT EXPENSE Rp 120,000,000.00
OFFICE SUPPLIES EXPENSE Rp 53,150,000.00
MAINTENANCE EXPENSE Rp 36,850,000.00
BAD DEBT. EXPENSE Rp 16,390,000.00
DEPRECIATION EXPENSE Rp 517,500,000.00
WAGES & SALARIES SALES EXPENSE Rp 128,300,000.00
WAGES & SALARIES ADM. EXPENSE Rp 103,600,000.00
INTEREST INCOME
INTEREST EXPENSE Rp 13,500,000.00
BANK SERVICE CHARGE Rp 15,000,000.00
TOTAL Rp 31,160,790,000.00
 KREDIT

Rp 16,390,000.00

Rp 270,000,000.00

Rp 180,000,000.00

Rp 67,500,000.00
Rp 1,960,750,000.00
Rp 3,300,000.00

Rp 147,350,000.00

Rp 475,000,000.00
Rp 7,500,000,000.00
Rp 20,495,000,000.00

Rp 27,500,000.00
Rp 18,000,000.00

Rp 31,160,790,000.00