6018 P1 SPK Kunci Mengelola Buku Jurnal
Transcript of 6018 P1 SPK Kunci Mengelola Buku Jurnal
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( In Rupiah ) METODE
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRIC
2012 1 - SALDO - - - - - - 25 8,000
DEC 7 F-AJ/41 TOKO INDAH - - - 7 8,000,000 56,000,000 18 8,000
8 NK-F-AJ/41 RETUR TOKO INDAH 1 8,000,000 8,000,000 - - - 19 8,000
11 F/PM-135 PT PENA MAS 10 8,050,000 80,500,000 - - - 19 8,000
- - - - - - 10 8,050
12 NK-135 RETUR PT PENA MAS - - - 1 8,050,000 8,050,000 19 8,000
- - - - - - 9 8,050
15 AJ-KN-01 PENJUALAN TUNAI - - - 8 8,000,000 64,000,000 11 8,000
- - - - - - 9 8,050
19 F-AJ/42 TOKO DIANA - - - 4 8,000,000 32,000,000 7 8,000
9 8,050
22 E-75 PT ESA 15 8,100,000 121,500,000 - - - 7 8,000
9 8,050
- - - - - - 15 8,100
28 F-AJ/43 TOKO PESONA - - - 7 8,000,000 56,000,000 6 8,050
- - - 3 8,050,000 24,150,000 15 8,100
29 TR-2205 CV TIRTA 11 8,600,000 94,600,000 - - - 6 8,050
15 8,100
11 8,600
OUT BA
PT ADI JAYA
INVENTORY CARD
NAME : LCD LCD KODE : 601 LCD
DECEMBER, 2012
DATEINVOICE
NODESCRIPTION
IN
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32 -Total
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In Rupiah ) METODE
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRIC
2012 1 - SALDO - - - - - - 40 10,000
DEC 7 F-AJ/41 TOKO INDAH - - - 9 10,000,000 90,000,000 31 10,000
8 NK-F-AJ/41 RETUR TOKO INDAH 1 10,000,000 10,000,000 - - - 32 10,000
11 F/PM-135 PT PENA MAS 11 10,100,000 111,100,000 - - - 32 10,000
- - - - - - 11 10,100
12 NK-135 RETUR PT PENA MAS - - - 1 10,100,000 10,100,000 32 10,000
- - - - - - 10 10,100
15 AJ-KN-01 PENJUALAN TUNAI - - - 7 10,000,000 70,000,000 25 10,000
- - - - - - 10 10,100
19 F-AJ/42 TOKO DIANA - - - 6 10,000,000 60,000,000 19 10,000
- - - - - - 10 10,100
22 E-75 PT ESA 13 10,200,000 132,600,000 - - - 19 10,000
- - - - - - 10 10,100
- - - - - - 13 10,200
28 F-AJ/43 TOKO PESONA - - - 15 10,000,000 150,000,000 4 10,000
- - - - - - 10 10,100
- - - - - - 13 10,200
29 TR-2205 CV TIRTA 12 10,800,000 129,600,000 - - - 4 10,000
10 10,100
13 10,200
PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
OUT B
DATEINVOICE
NO DESCRIPTION
IN
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12 10,80
39 -Total
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C001 TOKO DIANA 123,200,000
C002 TOKO INDAH -
C003 TOKO PESONA 308,000,000
C004 TOKO MULIA 151,800,000
583,000,000
S001 PT ESA 279,510,000
S002 CV TIRTA 246,620,000
S003 PT PENA MAS -
526,130,000
501 LED TV LED 403,200,000
601 LCD TV LCD 264,400,000
667,600,000Total
PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In rupiah)
KODE PRODUCT BALANCE
Total
Total
PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In rupiah)
NO SUPPLIER BALANCE
NO CUSTOMER BALANCE
PT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In rupiah)
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Nama : TOKO DIANA Kode : C001
Debit Credit
2012 1 Saldo Awal (F-AJ/21) TB - - 170,500,000 -
Dec 4 Pelunasan F-AJ/21 CRJ - 170,500,000 - -
19 Penjualan F-AJ/42 SJ 123,200,000 - 123,200,000 -
Nama : TOKO INDAH Kode : C002
Debit Credit
2012 1 Saldo Awal (F-AJ/33) TB - - 327,800,000 -
Dec 7 Penjualan F-AJ/41 SJ 195,800,000 - 523,600,000 -
8 Retur NK-F-AJ/41 GJ - 24,200,000 499,400,000 -
14 Pelunasan F-AJ/41 CRJ - 171,600,000 327,800,000 -
16 Pelunasan F-AJ/33 CRJ - 327,800,000 - -
Nama : TOKO PESONA Kode : C003
Debit Credit
2012 1 Saldo Awal (F-AJ/22) TB - - 189,200,000 -
Dec 24 Pelunasan F-AJ/22 CRJ - 189,200,000 - -
28 Penjualan F-AJ/43 SJ 308,000,000 - 308,000,000 -
Nama : TOKO MULIA Kode : C004
Debit Credit
2012 1 Saldo Awal (F-AJ/28) TB - - 151,800,000 -
Dec
Date Description Ref Debit CreditBalance
Debit
Debit
Credit Balance
Ref
Date Description Ref
Date
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
(In Rupiah)
CreditBalance
Date Description
DECEMBER, 2012
BalanceDescription Ref Debit Credit
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Nama : PT ESA Kode : S001
Debit Credit
2012 1 Saldo Awal (F/E-375) TB - - - 262,900,000
Dec 9 Pelunasan F/E-375 CPJ 262,900,000 - - -
22 Pembelian F/E-75 PJ - 279,510,000 - 279,510,000
Nama : CV TIRTA Kode : S002
Debit Credit
2012 1 Saldo Awal (F/T-0609) TB - - - 225,500,000
Dec 23 Pelunasan F/T-0609 CPJ 225,500,000 - - -
29 Pembelian F/T-2205 PJ - 246,620,000 - 246,620,000
Nama : PT PENA MAS Kode : S003
Debit Credit
2012 1 Saldo Awal (F/PM-123) TB - - - 80,300,000
Dec 6 Pelunasan F/PM-123 CPJ 80,300,000 - - -
11 Pembelian F/PM-135 PJ - 210,760,000 - 210,760,000
12 Retur Pembelian NK-135 GJ 19,965,000 - - 190,795,00020 Pelunasan F/PM-135 CPJ 190,795,000 - - -
Debit
Date Description Ref Debit
Date
CreditBalance
Credit
(In Rupiah)
Date Description Ref Debit CreditBalance
Balance
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
Description Ref
PT ADI JAYA
DECEMBER, 2012
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ACCOUNT ACCOUNTS NO. TOTAL
2012 3 PC12-01 Pembuatan Brosur Perusahaan Advertising Expenses 6-1000 850,000
DEC 5 PC12-02 Pembayaran Listrik & Telp Nov 2012 Expense Payable 2-1200 3,600,000
10 PC12-03 Pembelian Perlengkapan Store Supplies 1-1600 800,000
26 PC12-04 Perbaikan Atap Toko yang rusak Other Operating Expenses 6-1800 450,000
5,700,000
PT ADI JAYA
PETTY CASH
DECEMBER, 2012( In Rupiah )
TOTAL .
DEBITDATE INVOICE NO DESCRIPTION
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Pos
Ref
2011 7 F-AJ/41 Cost of Goods Sold 5-1100 146,000,000 -
Dec Merchandise Inventory 1-1500 - 146,000,000
(Penjualan Toko Indah)
8 NK-AJ/41 Sales Return 4-1200 22,000,000 -
PPN Outcome 2-1500 2,200,000 -
Account Receivable 1-1300 - 24,200,000
Merchandise Inventory 1-1500 18,000,000 -
Cost Of Goods Sold 5-1100 - 18,000,000
(Retur Penjualan Toko Indah)
12 NK-135 Account Payable 2-1100 19,965,000 -
Merchandise Inventory 1-1500 - 18,150,000
PPN Income 1-1910 - 1,815,000
(Retur Pembelian PT Pena Mas)
15 AJ-KN-01 Cost Of Goods Sold 5-1100 134,000,000 -
Merchandise Inventory 1-1500 - 134,000,000
(Penjualan Tunai)
19 F-AJ/42 Cost Of Goods Sold 5-1100 92,000,000 -Merchandise Inventory 1-1500 - 92,000,000
(Penjualan Toko Diana)
28 F-AJ/43 Cost Of Goods Sold 5-1100 230,150,000 -
Merchandise Inventory 1-1500 - 230,150,000
(Penjualan Toko Pesona)
664,315,000 664,315,000
ACC. NO TOTAL ACC. NO TOTAL
1-1500 18,000,000 1-1300 24,200,000
2-1100 19,965,000 1-1500 620,300,000
2-1500 2,200,000 1-1910 1,815,000
4-1200 22,000,000 5-1100 18,000,000
5-1100 602,150,000
TOTAL 664,315,000 TOTAL 664,315,000
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
RECAPITULATIONDEBIT KREDIT
INVOICE
NODESCRIPTION
TOTAL .
DebitDATE Credit
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DEBIT
2012 4 BKM-XII-01 TOKO DIANA 170,500,000 170,500,000 - -
DES 14 BKM-XII-02 TOKO INDAH 171,600,000 171,600,000 - -
15 AJ-KN-01 PENJUALAN TUNAI 180,400,000 - Sales 4-1100
- - PPN Outcome 2-1500
16 BKM-XII-03 TOKO INDAH 327,800,000 327,800,000 - -
21 BKM-XII-04 TOKO SUKAMAKMUR 8,000,000 - Allowance For Doubtful Debt 1-1400
24 BKM-XII-05 TOKO PESONA 189,200,000 189,200,000 - -
1,047,500,000 859,100,000 - -
(1-1100) (1-1300) - -
ACC. NO TOTAL ACC. NO
1-1100 1,047,500,000 1-1300
1-1400
2-1500
4-1100
TOTAL 1,047,500,000 TOTAL
INVOICE NO DESCRIPTIONCASH IN BANK
ACCOUNT
RECEIVABLE
PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
TOTAL
ACCOUNT NUMBER.
DATEOTHERS
CREDIT
DEBIT K
ACCOUNTACCOUNTS
NO
RECAPITULATION
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DEBIT
ACCOUNT
RECEIVABLE
2012 7 F-AJ/41 195,800,000 178,000,000 17,8
DEC 19 F-AJ/42 123,200,000 112,000,000 11,2
28 F-AJ/43 308,000,000 280,000,000 28,0
627,000,000 570,000,000 57,0
(1-1300) (4-1100) (2-1500)
ACC. NO TOTAL ACC. NO TOTAL
1-1300 627,000,000 2-1500 57,0
4-1100 570,0
TOTAL 627,000,000 TOTAL 627,0
DEBIT KREDIT
CREDIT
SALES PPN OUTCO
TOTAL
ACCOUNT NUMBER.
RECAPITULATION
DATE
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
TOKO PESONA
TOKO DIANA
TOKO INDAH
INVOICE NO DESCRIPTION
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CRE
2012 1 BKK-101 Gaji Karyawan November 2012 BP12-001 - Expense Payable 2-1200 5,000,000 5,
DEC 6 BKK-102 PT PENA MAS BP12-002 80,300,000 - - - 80,
9 BKK-103 PT ESA BP12-003 262,900,000 - - - 262,
15 BKK-104 PPN masa November 2012 BP12-004 - PPN Payable 2-1400 4,200,000 4,
17 BKK-105 Dividen Tn. Adri BP12-005 - Dividend Payable 2-1600 4,500,000 4,
18 BKK-106 PT PENA MAS BP12-006 190,795,000 - - - 190,
23 BKK-107 CV. TIRTA BP12-007 225,500,000 - - - 225,
30 BKK-108 Bank Danamon BP12-008 - Bank Mega Loan 2-2100 15,000,000 16,
- Interst Expense 9-1100 1,500,000
759,495,000 - - 30,200,000 789,
(2-1100) - - (V) (1-1
TOTAL TOTAL
759,495,000 789,
5,000,000
4,200,000
4,500,000
15,000,000
1,500,000
789,695,000 789,
ACCOUNT NUMBER.
TOTAL
ACC NO.
CHECK
NO.DATE
DEBIT
RECAPITULATION
OTHERS
KREDIT
ACCOUNT
ACC. NO
1-1100
TOTAL
ACC. NO
2-1100
2-1200
2-1400
2-1600
2-2100
9-1100
TOTAL
PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
( In R
DEBIT
INVOICE
NO.DESCRIPTION ACCOUNT
PAYABLECASH IN
TOTAL
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CREDIT
2012 11 F/PM-135 191,600,000 19,160,000 210,760
DEC 22 E-75 254,100,000 25,410,000 279,510
29 TR-2205 224,200,000 22,420,000 246,620
669,900,000 66,990,000 736,890
(1-1500) (1-1910) (2-1100)
ACC. NO TOTAL ACC. NO TOTAL
1-1500 669,900,000 2-1100 736,890
1-1910 66,990,000
TOTAL 736,890,000 TOTAL 736,890
ACCOUNT
PAYABLE
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DESCRIPTION
PT PENA MAS
DATE INVOICE NO
DEBIT
MERCHANDISE
INVENTORYPPN INCOME
KREDIT
TOTAL.
ACCOUNT NUMBER
RECAPITULATION
PT ESA
CV TIRTA
DEBIT
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ACC NO. ACCOUNT NAME DEBIT CREDIT
1-1100 Cash in Bank 68,550,0001-1200 Petty Cash 11,700,000
1-1300 Accounts Receivable 839,300,000
1-1400 Allowance for Doubtful Debt 14,000,000
1-1500 Merchandise Inventory 600,000,000
1-1600 Store Supplies 5,200,000
1-1700 Prepaid Insurance 12,500,000
1-1800 Prepaid Rent 20,500,000
1-1900 Prepaid Tax 17,000,000
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost 69,600,000
1-2110 Equipment Accum Dep 24,320,000
2-1100 Accounts Payable 568,700,000
2-1200 Expense Payable 8,600,000
2-1300 Income Tax Payable
2-1400 PPN Payable 4,200,000
2-1500 PPN Outcome
2-1600 Dividend Payable 4,500,000
Feb-00 Bank Danamon Loan 320,000,000
3-1100 Capital Stock 400,000,000
3-1200 Retained Earning 14,500,000
3-1300 Dividend 27,500,000
3-1400 Income Summary4-1100 Sales 852,900,000
4-1200 Sales Return
5-1100 Cost of goods Sold 395,820,000
5-1200 Freight Paid 12,600,000
6-1000 Advertising Expense 3,800,000
6-1100 Telephone & Electricity expense 7,800,000
6-1200 Store Supplies Expense 4,750,000
6-1300 Bad Debt Expense 12,000,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 11,400,000
6-1600 Rent Expense 22,900,0006-1700 Wages & Salaries Expense 40,200,000
6-1800 Other Operating Expense 10,100,000
8-1100 Interest Revenue 7,900,000
9-1100 Interest Expense 2,200,000
9-1200 Bank Service Charge 7,700,000
9-1300 Income Tax Expense
2,219,620,000 2,219,620,000
PT ADI JAYA
TRIAL BALANCE, NOVEMBER 30, 2012
IN RUPIAH
TOTAL