SALES JOURNAL(JURNAL PENJUA

PT MITRA
DEBIT
DATE DOC.NO CUSTOMER'S ACCOUNT
REVEIVABLE
6 F12-1 Rp 245,800,000
18 F12-2 Rp 190,100,000
27 F12-3 Rp 470,250,000
jumlah Rp 906,150,000
Rp 906,150,000
LES JOURNAL(JURNAL PENJUALAN)
PT MITRA
DEBIT CREDIT
SALES OF
COST OF GOODS SOLD FREIGHT COLLECTED
MERCHANDISE
Rp 500,000 Rp 223,000,000
Rp 2,000,000 Rp 171,000,000
Rp 427,500,000
Rp 2,500,000 Rp 821,500,000
Rp 906,150,000
T

VAT OUT

Rp 22,300,000
Rp 17,100,000
Rp 42,750,000
Rp 82,150,000
 CASH RECEIPT JOURNAL (JURNAL PE

DE

DATE DOC.NO ACCOUNT CREDITED

SALES DISCOUNT

3 BKM12-1 ILHAM COMPUTER Rp 310,000

12 BKM12-2 MAULANA COMPUTER
13 KN01 PENJUALAN TUNAI

14 BKM12-3 MAULANA COMPUTER

20 BKM12-4 PENERIMAAN PIUTANG YANG DIHAPUSKAN
25 BKM12-5 AKBAR COMPUTER

JUMLAH Rp 310,000
RECEIPT JOURNAL (JURNAL PENERIMAAN KAS) PD MITRA

DEBIT KREDIT
OTHER
ACCOUNT
CASH IN BANK
ACCT NO. ACCOUNT TITLE AMOUNTH RECEIVABLE

Rp 33,790,000 Rp 34,100,000
Rp 188,600,000 Rp 188,600,000
Rp 226,600,000

Rp 28,600,000 Rp 28,600,000
Rp 6,000,000
Rp 23,100,000 Rp 23,100,000

Rp 506,690,000 Rp 274,400,000
Rp 507,000,000 Rp 507,000,000
KREDIT
OTHER

ACCT NO. AMOUNTH

4-1100 Rp 206,000,000
2-1600 Rp 20,600,000

1-1400 Rp 6,000,000

Rp 232,600,000

4-
 PURCHASE JOURNAL(JURNAL PEMBELIAN) PD MITRA
DEBIT
DATE DOC.NO VENDOR'S MERCHANDISE
VAT In
INVENTORY
10 f05 PT putri Rp 276,000,000 Rp 2,760,000,000
22 A71 pd tiara Rp 373,090,000 Rp 37,309,000
29 G11 cv anggita Rp 288,000,000 Rp 28,800,000

jumlah Rp 937,090,000 Rp 2,826,109,000

PEMBELIAN) PD MITRA
BIT CREDIT
FREIGHT PAID ACCOUNT PAYABLE
Rp 1,000,000 Rp 304,600,000
Rp 37,309,000
Rp 316,800,000

Rp 1,000,000 Rp 658,709,000
 PETTY CASH JOURNAL(JURNAL KAS KECIL) PD MITRA
DEBIT
DATE VKK NUMBER DESCRIPTION
ACCOUNT NAME

4 V12-2 expense payable

9 V12-3 pembelian perlengkapan store supplies
17 V12-4 Prive ruchdiana drawing
26 V12-5 perbaikan toko other operating expenses
jumlah
AS KECIL) PD MITRA
DEBIT CREDIT

ACC NUMBER AMOUNT PETTY CASH

2-1200 Rp 900,000 Rp 900,000
2-1201 Rp 1,000,000 Rp 1,000,000
2-1202 Rp 1,000,000 Rp 1,000,000
2-1203 Rp 800,000 Rp 800,000
Rp 3,700,000 Rp 3,700,000
 CASH PAYMENT JOURNAL(JURNAL

DEBIT

DOCOUM ENT OTHER

DATE ACCOUNT DEBITED
NUMBER ACCOUNT PAYABLE
ACC NO

1 pembayaran gaji bulan november bkk11-1 2-1200

1 pembelian peralatan toko bkk11-2 2-1201
6 PT putri bkk11-3 Rp 28,600,000
9 PT tiara bkk11-4 Rp 23,100,000
15 setoran pajak bkk11-5 2-1500
18 PT putri bkk11-6 Rp 259,500,000
23 CV anggita bkk11-7 Rp 17,600,000
30 pembayaran cicilan bkk11-8 2-1200
8-1100
2-1200
2-1600
3-1200
6-1800

jumlah Rp 328,800,000
Rp 361,300,000
JOURNAL(JURNAL PENGELUARAN KAS) PD MITRA

EBIT KREDIT
OTHER
OTHER
CASH IN BANK PURCHASES DISCOUNT
AMOUNT ACC NO ACCOUNT TITLE

Rp 3,000,000 Rp 3,000,000
Rp 3,300,000 Rp 3,300,000
Rp 28,340,000 Rp 260,000
Rp 23,100,000
Rp 4,500,000 Rp 1,500,000 2-1600 ppn income
Rp 259,500,000
Rp 17,600,000
Rp 15,000,000
Rp 3,000,000 Rp 18,000,000
Rp 900,000 Rp 900,000
Rp 1,000,000 Rp 1,000,000
Rp 1,000,000 Rp 1,000,000
Rp 800,000 Rp 800,000

Rp 32,500,000 Rp 358,040,000 Rp 260,000

Rp 361,300,000
OTHER

AMOUNT

Rp 3,000,000

Rp 3,000,000
 MEMORIAL JOURNAL (JURNAL UMUM) PD MITRA
ACCOUNT NAME AND
DATE DOC.NO ACC.NO DEBIT
DECSRIPTION
6 F12-1 Cost Of Gods sold Rp 190,500,000
Marchendise Inventory
7 NK12-1 Sales Retur Rp 52,000,000
PPN Outcome Rp 5,200,000
Account Receveible
Marchendise Inventory Rp 44,500,000
Cost Of Gods Sold
11 NK-1 Account Payable Rp 45,100,000
Marchendise Inventory
PPN Income
13 KN01 Cost Of Gods sold Rp 180,000,000
Marchendise Inventory
18 F12-2 Cost Of Gods sold Rp 146,000,000
Marchendise Inventory
27 F12-3 Cost Of Gods sold Rp 365,000,000
Marchendise Inventory

jumlah Rp 1,028,300,000
D MITRA

CREDIT

Rp 128,000,000 Rp 62,500,000
Rp 190,500,000

Rp 57,200,000
Rp 32,000,000 Rp 12,500,000
Rp 44,500,000

Rp 41,000,000
Rp 4,100,000
Rp 80,000,000 Rp 100,000,000
Rp 180,000,000
Rp 96,000,000 Rp 50,000,000
Rp 146,000,000
Rp 240,000,000 Rp 125,000,000
Rp 365,000,000

Rp 1,028,300,000
 ACCOUNT PAYABLE SUBSDIARY PD MITRA

NO

VENDOR'S NAME VENDOR ACCOUNT

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT
23 Balance
22 Jurnal Pembelian Rp 410,399,000
9 Jurnal Pengeluaran Kas Rp 23,100,000

NO
VENDOR'S NAME VENDOR ACCOUNT

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT
20 Balance
29 Jurnal Pembelian Rp 316,800,000
23 Jurnal Pengeluaran Kas Rp 17,600,000

NO
VENDOR'S NAME VENDOR ACCOUNT

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT
25 Balance Rp 34,100,000
3 Jurnal Penerimaan Kas Rp 34,100,000 Rp -
18 Jurnal Penjualan Rp 190,100,000
 NO
VENDOR'S NAME VENDOR ACCOUNT

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT

NO
VENDOR'S NAME VENDOR ACCOUNT

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT
BALANCE
CREDIT
Rp 23,100,000
Rp 433,499,000
Rp 410,399,000

NO

BALANCE
CREDIT
Rp 17,600,000
Rp 334,400,000
Rp 316,800,000

NO

BALANCE
CREDIT
 NO

BALANCE
CREDIT

NO

BALANCE
CREDIT
ACCOUNT RECEIVABLE SUBSDIARY PD MITRA
NO
CUSTOMER'S NAME CUSTOMER ACCOUNT
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT

NO
CUSTOMER'S NAME CUSTOMER ACCOUNT
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT

NO
CUSTOMER'S NAME CUSTOMER ACCOUNT
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
 NO
CUSTOMER'S NAME CUSTOMER ACCOUNT
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT

NO
CUSTOMER'S NAME CUSTOMER ACCOUNT
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
 INVENTORY CARD(KARTU PERSEDIAAN) PD M
IN OUT
DATE DOC.NO DESCRIOTION
UNIT PRICE AMOUNT UNIT

INVENTORY CARD(KARTU PERSEDIAAN

IN OUT
DATE DOC.NO DESCRIOTION
UNIT PRICE AMOUNT UNIT
U PERSEDIAAN) PD MITRA ITEM : SATELITE M300
OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT

ARTU PERSEDIAAN) ITEM: PORTAGE M300

OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT
 RECAPITULATION JOURNAL (JURNAL REKAPITULASI)
PD MITRA
SALES JOURNAL RECAPITULATION
DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1300 Rp 906,150,000 4-1100 Rp 821,500,000
4-1400 Rp 2,500,000
2-1500 Rp 82,150,000

jumlah Rp 906,150,000 Rp 906,150,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO AMOUNT
1-1100 Rp 506,690,000 1-1300 Rp 274,400,000
4-1300 Rp 310,000 1-1400 Rp 6,000,000
2-1500 Rp 20,600,000
4-1100 Rp 206,000,000

jumlah Rp 507,000,000 Rp 507,000,000

PURCHASES JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1500 Rp 937,090,000 2-1100 Rp 1,031,799,000
2-1600 Rp 93,709,000
5-1200 Rp 1,000,000

Rp 1,031,799,000 Rp 1,031,799,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1100 Rp 328,800,000 1-1100 Rp 358,040,000
6-1700 Rp 3,000,000 5-1300 Rp 260,000
 12100 Rp 3,300,000 2-1600 Rp 3,000,000
2-1600 Rp 4,500,000
22100 Rp 15,000,000
8-1100 Rp 3,000,000
2-1200 Rp 900,000
1-1600 Rp 1,000,000
3-1200 Rp 1,000,000
6-1800 Rp 800,000

Rp 361,300,000 Rp 361,300,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
5-1100 Rp 881,500,000 1-1500 Rp 922,500,000
4-1200 Rp 52,000,000 1-1300 Rp 57,200,000
2-1500 Rp 5,200,000 5-1100 Rp 44,500,000
1-1500 Rp 44,500,000 2-1600 Rp 4,100,000
2-1100 Rp 45,100,000

Rp 1,028,300,000 Rp 1,028,300,000

PETTY CASH JOURNAL RECAPITULATION

DEBIT KREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
6-1100 Rp 900,000 1-1200 Rp 3,700,000
1-1600 Rp 1,000,000
3-1200 Rp 1,000,000
6-1800 Rp 800,000

Rp 3,700,000 Rp 3,700,000