BENGKALIS MURIA

Cash Receipt Journal

Period 2016, December
             
Ref.
Date Credit Account Post Cr. Other Accounts Cr. Account Receivable Db. Cash
.
201
6            
Des 3 Yapen     Rp 5,100,000 Rp 5,100,000
1
  0 Lindu     Rp 4,850,000 Rp 4,850,000
1
  2 Rinjani     Rp 1,980,000 Rp 1,980,000
1
  6 Service Revenue   Rp 21,700,000   Rp 21,700,000
2
  5 Yapen     Rp 4,100,000 Rp 4,100,000
3
  1 Service Revenue   Rp 19,700,000   Rp 19,700,000
3
  1     Rp 41,400,000 Rp 16,030,000 Rp 57,430,000

BENGKALIS MURIA
Purchase Journal
Period 2016, December
 
Ref. Ref.
Cr. Account Db. Maintenance Db. Office Db. Other
Date Credit Account Post Total
Payable Equipment Supplies Accounts
. Post.
201
6                  
Rp Rp
Des 5 Sanggabuana Mobil   39,500,000 Kendaraan   39,500,000
Rp Rp
  6 Tambora Komputer   4,800,000     Peralatan kantor   4,800,000
 1 Rp Rp
  8 Malintang   1,750,000 1,750,000        
1 Rp Rp Rp
  9 Anggi Gita   1,825,000 1,500,000 325,000      
2 Rp Rp
  3 Selayar   440,000   440,000      
3 Rp Rp Rp Rp
  1     48,315,000 3,250,000 765,000     44,300,000

BENGKALIS MURIA
Jurnal Umum
Periode 2016, December
 
Ref.
Date Account Name Post Debit Credit
.
201
6          
2
Des. 0 Vehicle Maintenance Equipment Expense   Rp 3,600,000  
    Vehicle Maintenance Equipment     Rp 3,600,000
 BENGKALIS MURIA
Ledger

Period 2016, December

Ledger

Account Name : Cash     Code    

Account :11
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp160,900,000  
3
  1     Rp57,430,000   Rp218,330,000  

3 Rp125,350,00
  1       0 Rp92,980,000  

Ledger

Account Name :     Code    

Account Receivable Account: 12
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 14,050,000  
3
  1     Rp 21,920,000   Rp 35,970,000  
3
  1       Rp 16,030,000 Rp 19,940,000  
 Ledger

Account Name : Vehicle   Code    

Maintenance Equipment Account : 14
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 10,850,000  
2
  0       Rp 3,600,000 Rp 7,250,000  
3
  1     Rp 3,250,000   Rp 10,500,000  

Ledger

Account Name : Office     Code    

Supplies Account: 15
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 4,900,000  
3
  1     Rp 765,000   Rp 5,665,000  
3
  1     Rp 310,000   Rp 5,975,000  

Ledger

Account Name : Office     Code    

Equipment Account : 16
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 28,500,000  
  6     Rp 4,800,000   Rp 33,300,000  
 Ledger

Account Name : Accumulated Depreciation- Code    

Office Equipment Account : 17
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 6,900,000
               

Ledger

Account Name : Vehicle     Code    

Account: 18
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo       Rp 95,900,000  
  5     Rp 39,500,000   Rp135,400,000  
1
  6     Rp40,900,000   Rp176,300,000  

Ledger

Account Name : Depreciation-   Code    

Vehicle Accumulation Account : 19
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Rp
Des. 1 Saldo         14,700,000
               
 Ledger

Account Name :     Code    

Account Payable Account : 21
Ref. Balance
Date Explanation Post Debit Credit
Debit Credit
.
201
6              
Des. 1 Saldo         Rp 4,250,000
3
  1       Rp 48,315,000   Rp 52,565,000
3
  1     Rp 48,550,000     Rp 4,015,000

Ledger
Account Name :     Code    
Sandika's, Capital Account :
31
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des Rp
. 1 Saldo         289,250,000
               

Ledger
Account Name :     Code    
Sandika's, Prive Account :
32
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 2 Rp Rp
. 4     3,200,000   3,200,000  
               

Ledger
Account Name :     Code    
Service Revenue Account :
41
 Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 1 Rp Rp
. 6       21,700,000   21,700,000
3 Rp Rp
  1       19,700,000   41,400,000
3 Rp Rp
  1       21,920,000   63,320,000

Ledger
Account Name :     Code    
Driver's Salary Account :
Expenses 51
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 3 Rp Rp
. 0     16,900,000   16,900,000  
               

Ledger
Account Name : Vehicle Maintenance Code    
Equipment Expenses Account :
52
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 2 Rp Rp
. 0     3,600,000   3,600,000  
               

Ledger
Account Name : BBM     Code    
Expenses Account :
53
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des Rp Rp
. 9     800,000   800,000  
               
 Ledger
Account Name : Rent     Code    
Expenses Account :
62
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des Rp Rp
. 1     4,500,000   4,500,000  
               

Ledger
Account Name :     Code    
Advertising Expenses Account :
63
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 2 Rp Rp
. 0     1,990,000   1,990,000  
               

Ledger
Account Name : Other   Code    
Administration Expenses Account :
64
Ref. Balance
Explanatio
Date Post Debit Credit
n Debit Credit
.
201
6              
Des 1 Rp Rp
. 7     600,000   600,000  
               

Ledger
Account Name :     Code    
Office Salary Name : 61
Expenses
Date Explanatio Ref. Debit Credit Balance
 Post
n Debit Credit
.
201
6              
Des 3 Rp Rp
. 0     7,600,000   7,600,000  
               

BENGKALIS MURIA
Trial Balance
Periode 2016, December

Re
f Account Name Debit Credit
11 Cash Rp 92,980,000  
12 Account Receivable Rp 19,940,000  
14 Vehicle Maintenance Supplies Rp 10,500,000  
15 Office Supplies Rp 5,975,000  
16 Office Equipment Rp 33,300,000  
17 Accum. Depreciation- Office Equipment   Rp 6,900,000
18 Vehicle Rp 176,300,000  
19 Accum. Depreciation- Vehicle   Rp 14,700,000
21 Account Payable   Rp 4,015,000
31 Salaries Payable   Rp 289,250,000
32 Prive Sandika Rp 3,200,000  
41 Service Revenue   Rp 63,320,000
51 Drive Salaries Expense Rp 16,900,000  
52 Vehicle Maintenance Supplies Expense Rp 3,600,000  
53 BBM Expense Rp 800,000  
61 Office Employee Salaries Expense Rp 7,600,000  
62 Rent Expense Rp 4,500,000  
63 Advertising Expense Rp 1,990,000  
64 Other Administration Expense Rp 600,000  
  TOTAL Rp 378,185,000 Rp 378,185,000