….................................

PURCHASE JOURNAL
….................................
PAGE :
DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION P/R MERCHANDISE
NUMBER PPN INCOME FREIGHT PAID ACCOUNT PAYABLE
INVENTORY

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
#REF! #REF! #REF! #REF!
 ….................................
SALES JOURNAL
….................................
PAGE :
DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION P/R COST OF GOODS ACCOUNT MERCHANDISE FREIGHT
NUMBER SALES PPN OUTCOME
SOLD RECEIVABLE INVENTORY COLLECTED

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
 ….................................
CASH RECEIPT JOURNAL
….................................
PAGE :
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION P/R
NO CASH IN BANK ACCOUNT RECEIVABLE
ACCOUNT NAME ACC. NO TOTAL ACCOUNT NAME ACC. NO TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
#REF! #REF! #REF! #REF!

1-1400 -

1-1400 -
- -
- -
4-1100 -
 ….................................
CASH PAYMENT JOURNAL
….................................
PAGE :
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION P/R ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT NAME TOTAL ACCOUNT NAME TOTAL
NO. NO.

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
 ….................................
PETTY CASH JOURNAL
….................................
PAGE :
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO. ACCOUNT NAME ACC NO. TOTAL PETTY CASH
2020 2 V12-1 Pembuatan Brosur Advertsing Expense 6-1000 675,000 675,000
DEC. 4 V12-2 Pembayaran Listrik & Telp Bulan November Expenses Payable 2-1200 975,000 975,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1400 900,000 900,000
26 V12-4 Perbaikan Toko Other Operating Expenses 6-1600 500,000 500,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1300 900,000 900,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1400 900,000 900,000
26 V12-4 Perbaikan Toko Other Operating Expenses 6-1600 500,000 500,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1400 900,000 900,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1500 900,000 900,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1600 900,000 900,000
26 V12-4 Perbaikan Toko Other Operating Expenses 6-1800 500,000 500,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 675,000 #REF! #REF!

2-1200 975,000
1-1600 900,000
6-1800 500,000
 ….................................
GENERAL JOURNAL
….................................
PAGE :
Evidence
Date Description P/R Debit Credit
Number
2020 6 F12-1 Coct of Goods Sold 5-1100 -
DEC. Merchandise Inventory 1-1500 -
(Penjualan kepada Toko Bahana)

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

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

Merchandise Inventory 1-1500 44,500,000

Cost of Goods Sold 5-1100 44,500,000
(Retur penjualan Toko Bahana)

11 NKF-5 Account Payable 2-1100 45,100,000

Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000
(Retur pembelian PT Langkah Maju)

13 NK12-2 Cost of Goods Sold 5-1100 -

Merchandise Inventory 1-1500 -
(Penjualan tunai )

18 NK12-2 Cost of Goods Sold

-
(Penjualan kepada Toko Andani)

27 NK12-3 Cost of Goods Sold 5-1100 -

Merchandise Inventory 1-1500 -
(Penjualan kepada Toko Cempaka)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 - 1-1500 41,000,000
4-1200 50,000,000 1-1300 55,000,000
2-1500 - 2-1600 -
2-1500 - 2-1600 -
2-1500 50,000,000 2-1600 41,000,000
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
2-1100 - 2-1500 -
2-1600 -
2-1100 - 2-1500 41,000,000
 ….................................
INVENTORY CARD
….................................
NAME :
CODE :
METODE :
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 ….................................
INVENTORY CARD
….................................
NAME :
CODE :
METODE :
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

#REF!
 ….................................
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE
….................................

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit
2020 1 Saldo 34,100,000
DEC. 3 CRJ 34,100,000 -

18 SJ 188,100,000 188,100,000

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit

2020 1 Saldo 28,600,000

DEC. 6 SJ - 28,600,000

7 GJ 55,000,000 (26,400,000)

12 CRJ - (26,400,000)

14 CRJ 28,600,000 (55,000,000)

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit

2020 1 Saldo 19,800,000

DEC. 25 CRJ 19,800,000 -

27 SJ 467,500,000 467,500,000

Nama : Kode :
Balance
Date Description Ref. Debit Credit
Debit Credit
2020 1 Saldo 3,300,000
DEC.
 ….................................
SUBSIDIARY LEDGER ACCOUNT PAYABLE
….................................

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 23,100,000
DEC. 9 CPJ - 23,100,000

22 SJ #REF! #REF!

22 SJ #REF! #REF!

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 17,600,000

DEC. 23 CPJ - 17,600,000

29 PJ - -

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 28,600,000
DEC. 6 CPJ - 28,600,000
10 PJ - -
11 GJ 45,100,000 (45,100,000)
18 CPJ - (45,100,000)
 ….................................
LIST OF ACCOUNTS RECEIVABLE
….................................

CODE CUSTOMER BALANCE

….................................
LIST OF ACCOUNTS PAYABLE
….................................

CODE CUSTOMER BALANCE

….................................
LIST OF MERCHANDISE INVENTORY
….................................

CODE PRODUCT BALANCE

1 0 -
2 0 -
-
 UD. SAMUDERA JAYA
CASH FLOW REPORT
DECEMBER 31, 2020
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD. SAMUDERA JAYA
CLOSING JOURNAL
PER 31 DESEMBER 2020

DATE DESCRIPTION REFF DEBIT CREDIT

2020 Sales 3-1300 Rp 503,300,000
DES 31 Interest Revenue 8-1100 Rp 11,420,000
Income Summary Rp 514,720,000

31 Income Summary 3-1300 #REF!

Sales Return 4-1200 Rp 100,000,000
Cost of goods Sold 5-1100 Rp 269,600,000
Freight Paid 5-1200 Rp 8,800,000
Advertising Expenses 6-1000 Rp 4,875,000
Telephone & Electricity expenses 6-1100 Rp 9,800,000
Store Supplies Expenses 6-1200 Rp 10,600,000
Bad Debt Expense 6-1300 Rp 29,045,000
Depreciation Expense 6-1400 Rp 17,500,000
Insurance Expense 6-1500 Rp 15,550,000
Rent Expense 6-1600 Rp 25,800,000
Wages & Salaries Expense 6-1700 Rp 39,800,000
Other Operating Expense 6-1800 Rp 9,800,000
Interest Expense 9-1100 #REF!
Bank Service Charge 9-1200 Rp 6,850,000
Income Tax Expense 9-1300 Rp 2,266,500

31 Raka Capital 3-1100 Rp 402,266,500

Income Summary 3-1300 Rp 402,266,500

31 Income Summary 3-1300 Rp 25,400,000

Raka, Drawing 3-1200 Rp 25,400,000

TOTAL #REF! #REF!