FIRMA SOLOK INDAH

PURCHASE JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2016
DEC 3 195/F PT RIKEN 142,128,000 14,212,800 2,842,560 159,183,360
7 215/F PT BINTANG 167,850,000 16,785,000 3,357,000 187,992,000
17 215/F PT RIKEN 247,520,000 24,752,000 4,950,400 277,222,400
23 234/F PT BINTANG 259,416,000 25,941,600 5,188,320 290,545,920

TOTAL……………. 816,914,000 81,691,400 16,338,280 914,943,680

ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
11-310 816,914,000 21-210 914,943,680
11-410 81,691,400
53-000 16,338,280

TOTAL 914,943,680 TOTAL 914,943,680

 FIRMA SOLOK INDAH
SALES JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2016
DEC 3 71/FP PT SIGLI 178,420,000 162,200,000 16,220,000
4 72/FP PT SEJAHTERA 248,050,000 225,500,000 22,550,000
8 73/FP PT MENTARI 219,670,000 199,700,000 19,970,000
14 74/FP PT SEJAHTERA 148,610,000 135,100,000 13,510,000
24 75/FP PT MENTARI 178,420,000 162,200,000 16,220,000

TOTAL …………… 973,170,000 884,700,000 88,470,000 -

ACCOUNT NUMBER…………….

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

11-201 973,170,000 41-100 884,700,000

21-520 88,470,000

TOTAL 973,170,000 TOTAL 973,170,000

 FIRMA SOLOK INDAH
GENERAL JOURNAL
DECEMBER 2016
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2016
DEC 3 71/FP Cost of goods sold 89,500,000
Merchandise Inventory 89,500,000

4 72/FP Cost of goods sold 124,543,000

Merchandise Inventory 124,543,000

8 73/FP Cost of goods sold 110,239,000

Merchandise Inventory 110,239,000

14 74/FP Cost of goods sold 74,585,000

Merchandise Inventory 74,585,000

18 01/ND Accounts Payable 34,372,800

Merchandise Inventory 31,248,000
Value Added Tax - In (VAT In) 3,124,800

24 75/FP Cost of goods sold 89,500,000

Merchandise Inventory 89,500,000

25 01/NK Sales Returns 52,900,000

Value Added Tax - VAT Out 5,290,000
Account Receivable 58,190,000
Merchandise Inventory 29,219,000
Cost of Goods Sold 29,219,000

TOTAL ……………………. 610,148,800 610,148,800

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1000 488,367,000 5-1000 29,219,000
1-1310 29,219,000 1-1310 519,615,000
2-1110 34,372,800 2-1210 -
1-1410 - 1-1410 3,124,800
4-1120 52,900,000 4-1120 -
2-1520 - 2-1520 -
1-1201 - 1-1201 58,190,000
3-7000 150,000,000 3-7000 -
2-1510 - 2-1150 135,000,000
2-1160 5,290,000 2-1170 15,000,000
- -
- -

TOTAL 760,148,800 TOTAL 760,148,800

 FIRMA SOLOK INDAH
CASH RECEIPT JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENC RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
E NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2016
DEC 1 01/BKM Nurhayati Putri 4,000,000 Other Receivable 4,000,000
1 02/BKM PT SIGLI 137,768,400 Sales Discounts 2,811,600 140,580,000
4 03/BKM PT SEJAHTERA 160,406,400 Sales Discounts 3,273,600 163,680,000
6 04/BKM PT MENTARI 275,429,000 Sales Discounts 5,621,000 281,050,000
9 05/BKM Kasir Penjualan Tunai 148,590,000 Cost of Goods Sold 73,353,000 Sales of Merchandise 132,900,000
Value Added Tax - VAT Out 13,290,000
Service Income 2,400,000
Merchandise Inventory 73,353,000
12 06/BKM PT SIGLI 174,851,600 Sales Discounts 3,568,400 178,420,000
13 07/BKM PT SEJAHTERA 243,089,000 Sales Discounts 4,961,000 248,050,000
15 08/BKM Anjar Wibowo 2,000,000 Other Receivable 2,000,000
18 09/BKM PT MENNTARI 215,276,600 Sales Discounts 4,393,400 219,670,000

TOTAL ………………… 1,361,411,000 97,982,000 1,231,450,000 227,943,000

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11,101 1,361,411,000 11,201 1,231,450,000
41,110 24,629,000 11,201 6,000,000
51,000 73,353,000 21,160 13,290,000
41,100 132,900,000
42,000 2,400,000
11-310 73,353,000

TOTAL 1,459,393,000 TOTAL 1,459,393,000

 FIRMA SOLOK INDAH
CASH PAYMENT JOURNAL
DECEMBER, 2016
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2016
DEC 1 01/BKK Bagian gaji dan upah Wages & Salaries Payable 63,050,000 63,050,000
4 02/BKK PT BINTANG 182,804,508 179,148,418 Purchase Discount 3,656,090
6 03/BKK PT RIKEN 158,473,056 155,303,595 Purchase Discount 3,169,461
7 04/BKK Batavia Sekuritas Marketable Securities 210,400,000 210,400,000
10 05/BKK Bank Mandiri Electricity, Water & Telp Expense 2,750,000 2,750,000
10 06/BKK Bank Mandiri Income Tax Payable 1,950,000 1,950,000
11 07/BKK Bayu Hermawan Other Receivable 3,000,000 3,000,000
12 08/BKK PT RIKEN 159,183,360 155,999,693 Purchase Discount 3,183,667
15 09/BKK Bank Mandiri Prepaid Income Tax 29,782,000 73,420,200 Value Added Tax - In (VAT In) 102,277,200
Value Added Tax - VAT Out 145,915,400
16 10/BKK PT BINTANG 187,992,000 184,232,160 Purchase Discount 3,759,840
21 11/BKK Ny. Rina Sukma 3,000,000 3,000,000
31 12/BKK Bank Mandiri Bank Loans 4,318,200 6,227,500
Interest Expense 1,909,300
31 13/BKK Pemegang kas kecil Petty Cash 4,725,000 4,725,000

TOTAL ………………… 688,452,924 470,799,900 1,043,206,566 116,046,258

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
21,110 688,452,924 11,101 1,043,206,566
21,130 63,050,000 52-200 13,769,058
11,103 210,400,000 11,410 102,277,200
62-200 2,750,000 -
21,170 1,950,000
11,203 3,000,000 -
11,420 29,782,000 -
21,160 145,915,400
32,110 3,000,000
22,100 4,318,200
91,100 1,909,300
11,102 4,725,000 -
TOTAL 1,159,252,824 TOTAL 1,159,252,824
 FIRMA SOLOK INDAH
PETTY CASH
DECEMBER, 2016
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2016
DEC 2 01/ VKK Warta agency Newspaper & Tabloid Expense 650,000 650,000
8 02/ VKK Toko merah Office Supplies 1,200,000 1,200,000
9 03/ VKK Percetakan rapi Advertising Expense 750,000 750,000
19 04/ VKK Aditya service Maintenance Expense 1,500,000 1,500,000
28 05/ VKK Aditya service Other General & Adm Expense 625,000 625,000

TOTAL ……………………………. 4,725,000 4,725,000

ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
62400 650,000 11,102 4,725,000
11320 1,200,000
61300 750,000
62300 1,500,000
62999 625,000

TOTAL 4,725,000 TOTAL 4,725,000

 FIRMA SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ADVANCE RO AQUATEC WS 8817
KODE : AQUATEC
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2016
DEC 1 Balance 20 3,888,000 77,760,000
3 71/FP PT SIGLI 6 3,888,000 23,328,000 14 3,888,000 54,432,000
4 72/FP PT SEJAHTERA 8 3,888,000 31,104,000 6 3,888,000 23,328,000
7 215/F PT BINTANG 20 3,888,000 77,760,000 26 3,888,000 101,088,000
8 73/FP PT MENTARI 7 3,888,000 27,216,000 19 3,888,000 73,872,000
9 05/BKM Kasir Penjualan tunai 5 3,888,000 19,440,000 14 3,888,000 54,432,000
14 74/FP PT SEJAHTERA 5 3,888,000 19,440,000 9 3,888,000 34,992,000
23 234/F PT BINTANG 27 3,888,000 104,976,000 36 3,888,000 139,968,000
24 75/FP PT MENTARI 6 3,888,000 23,328,000 30 3,888,000 116,640,000
25 01/NK PT MENTARI -Retur Penjualan 2 3,888,000 7,776,000 32 3,888,000 124,416,000

SALDO 32 3,888,000 124,416,000

 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ADVANCE RO NURISU WS 8805
KODE : NURISU
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016

DEC 1 Balance 15 6,435,000 96,525,000

3 71/FP PT SIGLI 4 6,435,000 25,740,000 11 6,435,000 70,785,000

4 72/FP PT SEJAHTERA 5 6,435,000 32,175,000 6 6,435,000 38,610,000

7 215/F PT BINTANG 14 6,435,000 90,090,000 20 6,435,000 128,700,000

8 73/FP PT MENTARI 5 6,435,000 32,175,000 15 6,435,000 96,525,000

9 05/BKM Kasir Penjualan tunai 3 6,435,000 19,305,000 12 6,435,000 77,220,000

14 74/FP PT SEJAHTERA 3 6,435,000 19,305,000 9 6,435,000 57,915,000

23 234/F PT BINTANG 24 6,435,000 154,440,000 33 6,435,000 212,355,000

24 75/F PT MENTARI 4 6,435,000 25,740,000 29 6,435,000 186,615,000

25 01/NK PT MENTARI -Retur Penjualan 1 6,435,000 6,435,000 30 6,435,000 193,050,000

 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ELKEN BIO PURE KEN SIGMA 1
KODE : KEN SIGMA 1
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016

DEC 1 Balance 16 4,592,000 73,472,000

3 195/F PT RIKEN 17 4,592,000 78,064,000 33 4,592,000 151,536,000

3 71/FP PT SIGLI 5 4,592,000 22,960,000 28 4,592,000 50,512,000

4 72/FP PT SEJAHTERA 7 4,592,000 32,144,000 21 4,592,000 96,432,000

8 73/FP PT MENTARI 6 4,592,000 27,552,000 15 4,592,000 68,880,000

9 05/BKM Kasir Penjualan tunai 5 4,592,000 22,960,000 10 4,592,000 45,920,000

14 74/FP PT SEJAHTERA 4 4,592,000 18,368,000 6 4,592,000 27,552,000

17 215/F PT RIKEN 26 4,592,000 119,392,000 32 4,592,000 146,944,000

18 01/ND PT RIKEN -Retur Pembelian 3 4,592,000 13,776,000 29 4,592,000 133,168,000

24 75/FP PT MENTARI 5 4,592,000 22,960,000 24 4,592,000 110,208,000

25 01/NK PT MENTARI -Retur Penjualan 2 4,592,000 9,184,000 26 4,592,000 119,392,000

 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : ELKEN BIO PURE KEN SIGMA 2
KODE : KEN SIGMA 2
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2016
DEC 1 Balance 13 5,824,000 75,712,000
3 195/F PT RIKEN 11 5,824,000 64,064,000 24 5,824,000 139,776,000
3 71/FP PT SIGLI 3 5,824,000 17,472,000 21 5,824,000 58,240,000
4 72/FP PT SEJAHTERA 5 5,824,000 29,120,000 16 5,824,000 93,184,000
8 73/FP PT MENTARI 4 5,824,000 23,296,000 12 5,824,000 69,888,000
9 05/BKM Kasir Penjualan tunai 2 5,824,000 11,648,000 10 5,824,000 58,240,000
14 74/FP PT SEJAHTERA 3 5,824,000 17,472,000 7 5,824,000 40,768,000
17 215/F PT RIKEN 22 5,824,000 128,128,000 29 5,824,000 168,896,000
18 01/ND PT RIKEN -Retur Pembelian 3 5,824,000 17,472,000 26 5,824,000 151,424,000
24 75/FP PT MENTARI 3 5,824,000 17,472,000 23 5,824,000 133,952,000
25 01/NK PT MENTARI -Retur Penjualan 1 5,824,000 5,824,000 24 5,824,000 139,776,000
NO NAMA KODE HARGA BELI HARGA JUAL SALDO TOTAL

1 SAMSUNG KULKAS RT46H5251SA 4,499,400 7,499,000 55 247,467,000

2 SHARP KULKAS 2 P SJ-F201S-RD 1,738,200 2,897,000 78 135,579,600
3 SANYO KULKAS 1 PSR-D187MR 1,049,400 1,749,000 122 128,026,800
4 SERVICE JASA 50,000 200,000
511,073,400
 FIRMA SOLOK INDAH
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT MENTARI Kode : CUS 01

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 281,050,000

6 Received 1 281,050,000 -
8 Sales 1 219,670,000 219,670,000

18 Received 1 219,670,000 -

24 Sales 1 178,420,000 178,420,000

25 Sales Return 1 58,190,000 120,230,000

Nama : PT SEJAHTERA Kode : CUS 02

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 163,680,000

4 sales 1 248,050,000 411,730,000

5 Received 1 163,680,000 248,050,000

13 Received 1 248,050,000 -

14 sales 1 148,610,000 148,610,000

Nama : PT SIGLI Kode : CUS 03

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 140,580,000

1 Received 1 140,580,000 -

3 Sales 1 178,420,000 178,420,000

12 Received 1 178,420,000 -
 FIRMA SOLOK INDAH
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT BINTANG Kode : SUP 01

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 182,804,508

4 Payment 1 182,804,508 -

7 Purchase 1 187,992,000 187,992,000

16 Payment 1 187,992,000 -

23 Purchase 1 290,545,920 290,545,920

Nama : PT RIKEN Kode : SUP 02

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 158,473,056

3 purchase 1 159,183,360 317,656,416

6 Payment 1 158,473,056 159,183,360

12 Payment 1 159,183,360 -

17 Purchase 1 277,222,400 277,222,400

18 Purchase return 1 34,372,800 242,849,600

 FIRMA SOLOK INDAH
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO CUSTOMER BALANCE

1 PT MENTARI 120,230,000
2 PT SEJAHTERA 148,610,000
3 PT SIGLI -
Total ……………… 268,840,000

FIRMA SOLOK INDAH

LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO SUPPLIER BALANCE

1 PT BINTANG 290,545,920
2 PT RIKEN 242,849,600
Total ……………… 533,395,520

FIRMA SOLOK INDAH

LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)

KODE PRODUCT BALANCE

1 ADVANCE RO AQUATEC WS 8817 124,416,000

2 ADVANCE RO NURISU WS 8805 193,050,000
3 ELKEN BIO PURE KE SIGMA 1 119,392,000
4 ELKEN BIO PURE KE SIGMA 2 139,776,000
Total ……………… 576,634,000
 FIRMA SOLOK INDAH
BUKU BESAR UMUM
Bulan DESEMBER 2016

NAMA : No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 FIRMA SOLOK INDAH
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2016

Account Balance Sheet Change SOURCE

Account Name USED FUND
Number 1 Des' 2016 31 Des' 2016 Increase Decrease FUND

- - - -
FIRMA SOLOK INDAH
LAPORAN LABA RUGI
PER 31 DESEMBER 2016
 FIRMA SOLOK INDAH
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2016
FIRMA SOLOK INDAH
RETAINED EARNINGS
PER 31 DESEMBER 2016
 FIRMA SOLOK INDAH
CASH FLOW REPORT
DECEMBER 31, 2016

(In Rupiah)

SALDO
KETERANGAN Rp
Rp
 FIRMA SOLOK INDAH
CLOSING JOURNAL
PER 31 DESEMBER 2016

DATE DESCRIPTION REFF DEBIT CREDIT

2016
DES

SALDO
 FIRMA SOLOK INDAH
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2016

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

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