PT.

ANGLE OF VIEW
PURCHASES JOURNAL
December 2019
(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 7 F-EX-07/12 PT. EXPOSURE 168.750.000 16.875.000 185.625.000 1
2 13 F-DF-13/12 PT. DIAFRAGMA 197.800.000 19.780.000 217.580.000 2
3 19 F-IF-19/12 PT. INFINITY 196.500.000 19.650.000 216.150.000 3
4 4
5 5
6 TOTAL 563.050.000 56.305.000 619.355.000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 563.050.000 2-110 619.355.000
1-191 56.305.000

Total 619.355.000 Total 619.355.000

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 PT. ANGLE OF VIEW
SALES JOURNAL
December 2019
(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
1 DEC 3 F/AV/12-01 TOKO RESOLUTION 235.075.500 158.300.000 213.705.000 21.370.500 158.300.000 1
2 6 F/AV/12-02 TOKO BACK LIGHT 233.442.000 157.200.000 212.220.000 21.222.000 157.200.000 2
3 9 F/AV/12-03 TOKO BLITZ JAYA 186.219.000 125.400.000 169.290.000 16.929.000 125.400.000 3
4 11 F/AV/12-04 TOKO AUTO FOCUS 260.617.500 176.650.000 236.925.000 23.692.500 176.650.000 4
5 17 F/AV/12-05 TOKO BACK LIGHT 155.108.250 104.450.000 141.007.500 14.100.750 104.450.000 5
6 20 F/AV/12-06 TOKO BLITZ JAYA 135.135.000 91.000.000 122.850.000 12.285.000 91.000.000 6
7 7
8 8
9 9
10 TOTAL 1.205.597.250 813.000.000 1.095.997.500 109.599.750 813.000.000 10

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-130 1.205.597.250 1-150 813.000.000
5-110 813.000.000 2-131 109.599.750
4-110 1.095.997.500

TOTAL 2.018.597.250 TOTAL 2.018.597.250

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CASH RECEIPTS JOURNAL
December 2019
(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
DEC 2 BKM 12/01 PT. INDI FINANCE 220.000.000 2-136 220.000.000
1 6 BKM 12/02 Tuan DUPONT 477.750.000 3-110 477.750.000 1
2 9 BKM 12/03 TOKO AUTO FOCUS 183.010.590 4-120 3.734.910 186.745.500 2
3 10 BKM 12/04 TOKO BACK LIGHT 216.090.490 4-120 4.410.010 220.500.500 3
4 12 BKM 12/05 TOKO BLITZ JAYA 215.725.600 215.725.600 4
5 16 BKM-12/06 TOKO RESOLUTION 161.261.793 4-120 3.291.057 164.552.850 5
6 31 BKM-12/06 PT. ARTHA SEKURITAS 40.850.000 8-160 40.850.000 6
7 7
8 TOTAL 1.514.688.473 11.435.977 787.524.450 738.600.000 8

Date Signature RECAPITULATION

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

Posted by : ............ ..................... 1-110 1.514.688.473 1-130 787.524.450

4-120 11.435.977 2-136 220.000.000
3-110 477.750.000
8-160 40.850.000

TOTAL 1.526.124.450 TOTAL 1.526.124.450

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 PT. ANGLE OF VIEW
CASH PAYMENTS JOURNAL
December 2019
(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 2 BKK 12/01 UTAMASEWA 1-180 75.450.000 75.450.000 1
2 3 BKK 12/02 Accrued Expenses 2-120 88.794.500 88.794.500 2

3 11 BKK 12/03 PT. CROPPING 185.120.000 185.120.000 3

4 13 BKK 12/04 PT. INFINITY 168.950.000 168.950.000 4
5 16 BKK 12-05 Pelunasan Pajak SPT Masa 2-130 67.847.250 82.962.305 5
6 2-132 8.415.455 6
7 2-134 6.699.600 7
8 16 BKK 12/06 PT. DIAFRAGMA 192.750.000 192.750.000 8
9 18 BKK 12/07 Angsuran pinjaman 2-210 9.834.000 17.947.050 9
10 9-110 8.113.050 10
11 23 BKK 12/08 Pembayaran dividen 3-140 304.575.000 304.575.000 11
12 12
13 TOTAL 546.820.000 569.728.855 1.116.548.855 13

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 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 44,400,000 1-110 482,690,550
Posted by : ............ .....................
1-350 15,000,000
2-110 232,685,500
2-120 99,000,000
2-130 61,285,700
2-132 8,154,550
2-134 6,652,300
2-210 8,500,000
9-110 7,012,500

TOTAL 482,690,550 TOTAL 482,690,550

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PETTY CASH JOURNAL
December 2019
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.

1 DEC 7 VKK 12/01 Pemeliharaan Peralatan Kantor Others Operating Expense 6-200 1.953.300 1.953.300 1
2 9 VKK 12/02 Pembelian keperluan RT kantor Others Operating Expense 6-200 1.874.350 1.874.350 2
3 10 VKK 12/03 Pengurusan visa Others Operating Expense 6-200 2.350.000 2.350.000 3
4 11 VKK 12/04 Pembayaran listrik, air, & telp Nov 2019 Accrued expense 2-120 5.216.500 5.216.500 4
5 12 VKK 12/05 Pembelian konsumsi rapim Others Operating Expense 6-200 510.550 510.550 5
6 16 VKK 12/06 Denda Keterlambatan bayar Late Fees Expense 9-150 415.200 415.200 6
7 18 VKK 12/07 Biaya lingkungan kantor Others Operating Expense 6-200 1.643.500 1.643.500 7
8 20 VKK 12/08 Iklan lowongan pekerjaan Advertising expense 6-190 3.624.850 3.624.850 8
9 9
10 10
11 11
12 12
13 TOTAL 17.588.250 17.588.250 13

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 5.216.500 1-120 17.588.250
6-190 3.624.850
6-200 8.331.700
9-150 415.200
-
TOTAL 17.588.250 TOTAL 17.588.250

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 PT. ANGLE OF VIEW
GENERAL JOURNAL
December 2019
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 16 NK-12-1 Accounts Payable 10.395.000 1
2 VAT (Value Added Tax) In 945.000 2
3 Merchandise Inventory 9.450.000 3
4 (Retur pembelian ke PT. DIAFRAGMA) 4
5 5
6 6
7 18 NK-12/01 VAT (Value Added Tax) Out 1.289.250 7
8 Sales Return and Allowance 12.892.500 8
9 Accounts Receivable 14.181.750 9
10 (Retur penjualan dari TOKO BACK LIGHT) 10
11 11
12 Merchandise Inventory 9.550.000 12
13 Cost of Merchandise Sold 9.550.000 13
14 (Retur penjualan dari TOKO BACK LIGHT) 14
15 15
19 19
20 27 M 12/01 Allowance of Doubtful Debt 24.557.650 20
21 Account Receivable 24.557.650 21
22 (Penghapusan piutang TOKO INDOBLUR) 22
23 23
24 - 24
25 - 25
26 26
27 27
28 28
29 TOTAL 58.684.400 58.684.400 29

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 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-110 100,000,000 1-130 24,794,000 Posted by : ............ .....................
1-120 1,800 1-150 20,500,000
1-150 16,100,000 1-191 2,050,000
1-341 171,000,000 1-340 273,600,000
2-110 22,550,000 1-341 2,850,000
2-131 2,254,000 2-135 230,000,000
3-140 230,000,000 5-110 16,100,000
4-130 22,540,000 6-200 1,800
6-150 2,850,000
8-130 2,600,000

TOTAL 569,895,800 TOTAL 569,895,800

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 PT. ANGLE OF VIEW
INVENTORY CARD
December 2019
(in Rp.)
Code : Instax Mini 8s
Type : Kamera Polaroid
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 1.900.000 304.000.000 1
2 3 53 1.900.000 100.700.000 107 1.900.000 203.300.000 2
3 6 42 1.900.000 79.800.000 65 1.900.000 123.500.000 3
4 7 41 1.950.000 79.950.000 65 1.900.000 304.000.000 4
5 41 1.950.000 79.950.000 5
6 9 30 1.900.000 57.000.000 35 1.900.000 66.500.000 6
7 41 1.950.000 79.950.000 7
8 11 35 1.900.000 66.500.000 31 1.950.000 60.450.000 8
9 10 1.950.000 19.500.000 9
10 13 54 1.950.000 105.300.000 85 1.950.000 165.750.000 10
11 14 (2) 1.950.000 (3.900.000) 83 1.950.000 161.850.000 11
12 17 27 1.950.000 52.650.000 56 1.950.000 109.200.000 12
13 18 (3) 1.950.000 (5.850.000) 59 1.950.000 115.050.000 13
14 19 46 2.000.000 92.000.000 59 1.950.000 115.050.000 14
15 46 2.000.000 92.000.000 15
16 20 22 1.950.000 42.900.000 37 1.950.000 72.150.000 16
17 46 2.000.000 92.000.000 17
18 18
19 19
20 20
21 TOTAL 139 273.350.000 216 413.200.000 21

Date Signature

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

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

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 PT. ANGLE OF VIEW
INVENTORY CARD
December 2019
(in Rp.)
Code : Instax Mini 50s
Type : Kamera Polaroid
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 1 150 1.800.000 270.000.000 1
2 3 32 1.800.000 57.600.000 118 1.800.000 212.400.000 2
3 6 43 1.800.000 77.400.000 75 1.800.000 135.000.000 3
4 7 48 1.850.000 88.800.000 75 1.800.000 270.000.000 4
5 48 1.850.000 88.800.000 5
6 9 38 1.800.000 68.400.000 37 1.800.000 66.600.000 6
7 48 1.850.000 88.800.000 7
8 11 37 1.800.000 66.600.000 35 1.850.000 64.750.000 8
9 13 1.850.000 24.050.000 9
10 13 50 1.850.000 92.500.000 85 1.850.000 157.250.000 10
11 14 (3) 1.850.000 (5.550.000) 82 1.850.000 151.700.000 11
12 17 28 1.850.000 51.800.000 54 1.850.000 99.900.000 12
13 18 (2) 1.850.000 (3.700.000) 56 1.850.000 103.600.000 13
14 19 55 1.900.000 104.500.000 56 1.850.000 103.600.000 14
15 55 1.900.000 104.500.000 15
16 20 26 1.850.000 48.100.000 30 1.850.000 55.500.000 16
17 55 1.900.000 104.500.000 17
18 18
19 19
20 20
21 TOTAL 150 280.250.000 215 390.250.000 21

Date Signature

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

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

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 PT. ANGLE OF VIEW
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2019
(in Rp.)

Customer : TOKO INDO BLUR Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 24.557.650
27 GJ 1 24.557.650
31 -

Customer : TOKO AUTOFOCUS Code : CUS-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 186.745.500
9 CRJ 1 186.745.500 -
11 SJ 1 260.617.500 260.617.500

Customer : TOKO BACK LIGHT Code : CUS-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 220.500.500
6 SJ 1 233.442.000 453.942.500
10 CRJ 1 220.500.500 233.442.000
17 SJ 1 155.108.250 388.550.250
18 GJ 1 14.181.750 374.368.500

Customer : TOKO BLITZ JAYA Code : CUS-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 215.725.600
9 SJ 1 186.219.000 401.944.600
12 CRJ 1 215.725.600 186.219.000
20 SJ 1 135.135.000 321.354.000

Customer : TOKO RESOLUTION Code : CUS-005

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
3 SJ 1 235.075.500 235.075.500
16 CRJ 1 164.552.850 70.522.650

Date Signature

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

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 PT. ANGLE OF VIEW
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2019
(in Rp.)

Supplier : PT. CROPPING Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 185.120.000
11 CPJ 1 185.120.000 -

Supplier : PT. DIAFRAGMA Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 192.750.000
13 PJ 1 217.580.000 410.330.000
16 GJ 1 10.395.000 399.935.000
16 CPJ 1 192.750.000 207.185.000

Supplier : PT. INFINITY Code : SUP-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 168.950.000
13 CPJ 1 168.950.000 -
19 PJ 1 216.150.000 216.150.000

Supplier : PT. EXPOSURE Code : SUP-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
7 PJ 1 185.625.000 185.625.000
31

Date Signature

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

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