SALES JOURNAL

Month : December 2019

(in rupiahs)

DEBIT
INVOICE POST
NUMBER REF Accounts Receivable Cost of Good Sold
DATE DESCRIPTION
Des 6 F12-1 DIGITAL ELEX 286,000,000 231,500,000

2019 18 F12-2 JB ELEX 188,100,000 146,000,000

27 F12-3 MAJU ELEX 467,500,000 369,125,000

TOTAL 941,600,000 746,625,000

1-1300 5-1100

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

1-1300 941,600,000 1-1500 746,625,000

5-1100 746,625,000 2-1500 85,600,000

4-1100 856,000,000

TOTAL 1,688,225,000 TOTAL 1,688,225,000

CASH RECEIPT JOURNAL

Month : December 2019
(in rupiahs)
DEBIT
EVIDENCE POST OTHERS
NUMBER REFF Cash in Bank
Acc. Name Amount
DATE Description
Des 3 BKM12-1 JB ELEX 34,100,000
2019 12 BKM12-2 DIGITAL ELEX 231,000,000
13 KN01 Penjualan Tunai 226,600,000

Cost of Good Sold 180,000,000

14 BKM12-3 DIGITAL ELEX 28,600,000
20 BKM12-4 PANEN ELEX 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000

TOTAL 547,300,000 180,000,000

1-1100
RECAPITULATION
DEBIT CREDIT
 Acc. No. Amount Acc. No. Amount
1-1100 547,300,000 1-1300 313,500,000
5-1100 180,000,000 1-1400 7,200,000
1-1500 180,000,000
2-1500 20,600,000
4-1100 206,000,000

Total 727,300,000 Total 727,300,000

URCHASE JOURNAL
Month : December 2019
(in rupiahs)

Freight In
INVOICE
DATE NUMBER DESCRIPTION POST REF
Des 10 F05 PT MARGONDA
2019 22 A17 PT SAHABAT JAYA
29 G11 Fa. MAKMUR

TOTAL Rp
5-1200
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1500 Rp 1,023,860,000 2-1100 Rp 1,126,246,000
2-1600 Rp 102,386,000
5-1200 Rp -

TOTAL Rp 1,126,246,000 TOTAL Rp 1,126,246,000

ASH PAYMENT JOURNAL
Month : December 2019
(in rupiahs)
Page : 1
DEBIT
EVIDENCE POST Account Payable OTHERS
DATE DESCRIPTION CHECK NO
NUMBER REF
Accounts Name
Dec 1 BKK12-1 Karyawan UD BUANA CP12-001 Expense Payable

2019 6 BKK12-2 PT MARGONDA CP12-002 28,600,000

9 BKK12-3 PT SAHABAT JAYA CP12-003 23,100,000
15 BKK12-4 Kas Negara via Kantor Pos CP12-004 PPN Payable
18 BKK12-5 PT MARGONDA CP12-005 286,000,000
 23 BKK12-6 Fa MAKMUR CP12-006 17,600,000
30 BKK12-7 Bank Permata CP12-007 Bank Permata Loan
Interest Expense

TOTAL 355,300,000
2-1100
Page : 2
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
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
RAL JOURNAL (MEMORIAL)
Month : December 2019
(in Rupiahs)
DATE EVIDENCE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 7 NK12-1 Sales Retur 4-1200 Rp 50,000,000

2019 PPN Outcome 2-1500 Rp 5,000,000

Accounts Receivable 1-1300 Rp 55,000,000

Merchandise Inventory 1-1500 Rp 44,500,000

Cost of goods Sold 5-1100 Rp 44,500,000

(Retur Penjualan DIGITAL ELEX)

11 NB-1 Accounts Payable 2-1100 Rp 45,100,000

Merchandise Inventory 1-1500 Rp 41,000,000

PPN Income 2-1600 Rp 4,100,000

(Retur Pembelian PT MARGONDA)

 TOTAL Rp 144.600.000 Rp 144.600.000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1500 Rp 44,500,000 1-1300 Rp 55,000,000

2-1100 Rp 45,100,000 1-1500 Rp 41,000,000

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

4-1200 Rp 50,000,000 5-1100 Rp 44,500,000

TOTAL Rp 144,600,000 TOTAL Rp 144,600,000

UD BUANA
PETTY CASH BOOK
Month : December 2019
(in rupiahs)

EVIDENCE ACCOUNT NAME

DATE DESCRIPTION
NUMBER

Des 2 V12-1 Pembuatan Brosur Advertising Expenses

2019 4 V12-2 Pembayaran Listrik dan Air Expenses Payable
9 V12-3 Pembelian perlengkapan Store Supplies
26 V12-4 Perbaikan toko Other Operating Expenses

TOTAL
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1600 900,000 1-1200 3,050,000
2-1200 900,000
6-1000 750,000
6-1800 500,000

TOTAL 3,050,000 TOTAL 3,050,000

INVENTORY CARDS
(in Rupiahs)
ITEM NAME : HP Pavilion 14
 IN (PURCHASE)
QTY PRICE AMOUNT QTY
EVIDENCE PER UNIT
DATE NUMBER DESCRIPTION
Dec 1 Beginning Balance
2019 6 F12-1 DIGITAL ELEX 9
7 NK12-1 Retur DIGITAL ELEX (2)
10 F05 PT MARGONDA 11 16,000,000 176,000,000
11 NB-1 Retur PT MARGONDA -1 16,000,000 (16,000,000)
13 KN01 Penjualan Tunai 5
18 F12-2 JB ELEX 6
22 A17 PT SAHABAT JAYA 12 16,350,000 196,200,000
27 F12-3 MAJU ELEX 15
29 G11 Fa. MAKMUR 12 16,350,000 196,200,000

Persediaan Akhir Barang

UD BUANA
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : DELL Inspiron 15
IN (PURCHASE)
QTY PRICE AMOUNT QTY
EVIDENCE PER UNIT
DATE NUMBER DESCRIPTION
Dec 1 Beginning Balance
2019 6 F12-1 DIGITAL ELEX 7
7 NK12-1 Retur DIGITAL ELEX (1)
10 F05 PT MARGONDA 10 12,500,000 125,000,000
11 NB-1 Retur PT MARGONDA -2 12,500,000 (25,000,000)
13 KN01 Penjualan Tunai 8
18 F12-2 JB ELEX 4
22 A17 PT SAHABAT JAYA 15 12,710,000 190,650,000
27 F12-3 MAJU ELEX 10
29 G11 Fa. MAKMUR 11 12,710,000 139,810,000

Persediaan Akhir Barang Dagang

 CREDIT
Sales PPN Outcome Freight Out Merchandise
Inventory
260,000,000 26,000,000 - 231,500,000

171,000,000 17,100,000 - 146,000,000

425,000,000 42,500,000 - 369,125,000

856,000,000 85,600,000 - 746,625,000

4-1100 2-1500 1-1500

CREDIT
OTHERS OTHERS
Account Receivable
Amount Acc. Name Amount
34,100,000
231,000,000
Sales 206,000,000
PPN Outcome 20,600,000
180,000,000 Merchandise Inventory 180,000,000
28,600,000
Allowance for Doubtful De 7,200,000
19,800,000

180,000,000 313,500,000 413,800,000

1-1300
 DEBIT CREDIT
reight In PPN Income Merchandise Inventory Account Payable

Rp 30,100,000 Rp 301,000,000 Rp 331,100,000

Rp 38,685,000 Rp 386,850,000 Rp 425,535,000
Rp 33,601,000 Rp 336,010,000 Rp 369,611,000

- Rp 102,386,000 Rp 1,023,860,000 Rp 1,126,246,000

5-1200 2-1600 1-1500 2-1100

DEBIT CREDIT
OTHERS OTHERS
Cash in Bank
ccounts Name Amount Acc. Name Amount
pense Payable 2,500,000 2,500,000
28,600,000
23,100,000
N Payable 1,500,000 1,500,000
286,000,000
 17,600,000
nk Permata Loan 16,000,000 19,000,000
erest Expense 3,000,000

23,000,000 378,300,000 -
1-1100

CREDIT

55,000,000

44,500,000

41,000,000

4,100,000
 Rp 144.600.000

DEBIT KREDIT
AME ACC. NO AMOUNT PETTY CASH

penses 6-1000 Rp 750.000 Rp 750.000

le 2-1200 Rp 900.000 Rp 900.000
1-1600 Rp 900.000 Rp 900.000
Expenses 6-1800 Rp 500.000 Rp 500.000

Rp 3.050.000,00 Rp 3.050.000,00

Amount

METHOD : AVERAGE
 OUT (SALES) BALANCE
QTY PRICE AMOUNT QTY PRICE AMOUNT
PER UNIT PER UNIT

20 16,000,000 320,000,000
9 16,000,000 144,000,000 11 16,000,000 176,000,000
(2) 16,000,000 (32,000,000) 13 16,000,000 208,000,000
24 16,000,000 384,000,000
23 16,000,000 368,000,000
5 16,000,000 80,000,000 18 16,000,000 288,000,000
6 16,000,000 96,000,000 12 16,000,000 192,000,000
24 16,175,000 388,200,000
15 16,175,000 242,625,000 9 16,175,000 145,575,000
21 16,275,000 341,775,000

21 16,275,000.00 341,775,000.00

METHOD : AVERAGE
OUT (SALES) BALANCE
QTY PRICE AMOUNT QTY PRICE AMOUNT
PER UNIT PER UNIT

16 12,500,000 200,000,000
7 12,500,000 87,500,000 9 12,500,000 112,500,000
(1) 12,500,000 (12,500,000) 10 12,500,000 125,000,000
20 12,500,000 250,000,000
18 12,500,000 225,000,000
8 12,500,000 100,000,000 10 12,500,000 125,000,000
4 12,500,000 50,000,000 6 12,500,000 75,000,000
21 12,650,000 265,650,000
10 12,650,000 126,500,000 11 12,650,000 139,150,000
22 12,680,000 278,960,000

22 12,680,000 278,960,000