PT CAHAYA

INVENTORY CARD
DESEMBER,2018
AU-N06 ACCU-CHEK
In
Date No Invoice Description
Unit Price
NOV 30 Opening Balance
DES 2 FPJ12-1 Toko Andani
5 NP2-12 PT ASOKA 18 Rp 1,000,000
5 RNP3-12 Return PT ASOKA -2 Rp 1,000,000
8 FPJ12-2 Toko Bahana
9 NK12-1 Pelanggan Tunai
13 L14-12 PT BHARATA 22 Rp 1,000,000
19 FPJ12-3 Toko Cempaka
20 FPJ12-4 Toko Dhira

AMOUNT 38
 PT CAHAYA
INVENTORY CARD
DESEMBER,2018

In Out Balance
Amount Unit Price Amount Unit Price
80 Rp 1,000,000
20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000
Rp 18,000,000 78 Rp 1,000,000
Rp (2,000,000) 76 Rp 1,000,000
8 Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000
6 Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000
Rp 22,000,000 84 Rp 1,000,000
10 Rp 1,000,000 Rp 10,000,000 74 Rp 1,000,000
15 Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000

Rp 38,000,000 59 Rp 59,000,000 59
 AVERAGE
Balance
Amount
Rp 80,000,000
Rp 60,000,000
Rp 78,000,000
Rp 76,000,000
Rp 68,000,000
Rp 62,000,000
Rp 84,000,000
Rp 74,000,000
Rp 59,000,000

Rp 59,000,000 10
 PT CAHAYA
INVENTORY CARD
DESEMBER, 2018
AU-N08 OXONE
In
Date No Invoice Description
Unit Price
NOV 30 Opening Balance
DES 2 FPJ12-1 Toko Andani
5 NP2-12 PT ASOKA 10 Rp 1,200,000
5 RNP3-12 Return PT ASOKA -2 Rp 1,200,000
8 FPJ12-2 Toko Bahana
9 NK12-1 Pelanggan Tunai
13 L14-12 PT BHARATA 20 Rp 1,200,000
19 FPJ12-3 Toko Cempaka
20 FPJ12-4 Toko Dhira

AMOUNT
 PT CAHAYA
INVENTORY CARD
DESEMBER, 2018

In Out Balance
Amount Unit Price Amount Unit Price
70 Rp 1,200,000
15 Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000
Rp 12,000,000 65 Rp 1,200,000
Rp (2,400,000) 63 Rp 1,200,000
8 Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000
10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000
Rp 24,000,000 65 Rp 1,200,000
10 Rp 1,200,000 Rp 12,000,000 55 Rp 1,200,000
10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000

45
 AVERAGE
Balance
Amount
Rp 84,000,000
Rp 66,000,000
Rp 78,000,000
Rp 75,600,000
Rp 66,000,000
Rp 54,000,000
Rp 78,000,000
Rp 66,000,000
Rp 54,000,000

Rp 54,000,000 10
 PT CAHAYA
ACCOUNT RECEIVEBLE - SUBSDIARY LEDGER
DECEMBER 31

Toko Andani
Balance
Date Description Ref Debet Credit
Debet
2018 1 Opening Balance Rp 44,000,000.00
Dec 2 Penjualan Rp 65,400,000.00 Rp 109,400,000.00

Toko Bahana
Balance
Date Description Ref Debet Credit
Debet
2018 1 Opening Balance Rp 33,000,000.00
Dec 8 Penjualan Rp 30,220,000.00 Rp 63,220,000.00
12 Pelunasan Piutang Rp 33,000,000.00 Rp 30,220,000.00

Toko Cempaka
Balance
Date Description Ref Debet Credit
Debet
2018 14 Penjualan Rp 37,800,000.00 Rp 37,800,000.00
Dec

Toko Dhira
Balance
Date Description Ref Debet Credit
Debet
2018 1 Opening Balance Rp 33,000,000.00
Dec 5 Pelunasan Piutang Rp 33,000,000.00 Rp -
20 Penjualan Rp 47,000,000.00 Rp 47,000,000.00

PT CAHAYA
ACCOUNT PAYABLE - SUBSDIARY LEDGER
DECEMBER 31

PT ASOKA
Balance
Date Description Ref Debet Credit
Debet
2018 1 Opening Balance
Dec 5 Pembelian Rp 33,000,000.00
5 Return Beli Rp 4,840,000.00
20 Pelunasan Hutang Rp 44,000,000.00

Toko Bharata
Balance
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Debet
2018 1 Opening Balance
Dec 10 Pelunasan Hutang Rp 22,000,000.00
13 Pembelian Rp 46,000,000.00

Toko Charaka
Balance
Date Description Ref Debet Credit
Debet
2018 1 Opening Balance
Dec 8 Pelunasan Hutang Rp 88,000,000.00
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Rp 44,000,000.00
Rp 77,000,000.00
Rp 72,160,000.00
Rp 28,160,000.00

Balance
 Credit
Rp 22,000,000.00
Rp -
Rp 46,000,000.00

Balance
Credit
Rp 88,000,000.00
Rp -
 PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31

NO CUSTOMER BALANCE
C001 Toko Andani Rp 109,400,000
C002 Toko Bahana Rp 30,220,000
C003 Toko Cempaka Rp 37,800,000
C004 Toko Dhira Rp 47,000,000

AMOUNT Rp 224,420,000

LIST OF ACCOUNT PAYABLE BALANCE

DECEMBER 31

NO SUPPLIER BALANCE
S001 PT ASOKA Rp 28,160,000
S002 PT BHARATA Rp 46,000,000

AMOUNT Rp 74,160,000

LIST OF INVENTORY BALANCE

DECEMBER 31

KODE PRODUCT BALANCE

AU-N06 Accu-Check Rp 59,000,000
AU-N08 Oxone Rp 54,000,000

AMOUNT Rp 113,000,000
 PT CAHAYA
SALES JOURNAL
DESEMBER,2018

Debit Kredit
Date No Invoice Description
Sales
Account Receivable
2018 2 FPJ12-1 Toko Andani Rp 65,400,000 Rp 59,000,000
Dec 8 FPJ12-2 Toko Bahana Rp 30,220,000 Rp 27,200,000
14 FPJ12-3 Toko Cempaka Rp 37,800,000 Rp 34,000,000
20 FPJ12-4 Toko Dhira Rp 47,000,000 Rp 42,000,000
Rp -
Rp -
Amount Rp 180,420,000 Rp 162,200,000

RECAPITULATION
NO. ACC Debit
1-1210 Rp 180,420,000

Amount Rp 180,420,000
 Kredit
Freight Collected PPN Outcome

Rp 500,000 Rp 5,900,000 2
Rp 300,000 Rp 2,720,000 2 8
Rp 400,000 Rp 3,400,000 2
Rp 800,000 Rp 4,200,000 2
Rp -
Rp -
Rp 2,000,000 Rp 16,220,000 2

RECAPITULATION
No. ACC Kredit
4-1100 Rp 162,200,000
4-2100 Rp 2,000,000 2
2-1310 Rp 16,220,000

Amount Rp 180,420,000 2
12
 PURCHASE JOURNAL
DESEMBER,2018

Debit
Date No Invoice Description Marchandise Freight Paid
inventory
2018 5 NP2-12 PT ASOKA Rp 30,000,000
Dec 3 LI4-12 PT BHARATA Rp 46,000,000

Amount Rp 76,000,000 Rp -

RECAPITULATION
NO. ACC Debit
1-1310 Rp 76,000,000
2-1320 Rp 7,600,000

Amount Rp 83,600,000
ebit Kredit

PPN Income Account Payable

Rp 3,000,000 Rp 33,000,000 2
Rp 4,600,000 Rp 50,600,000 2 8
Rp - Rp -
Rp - Rp -
Rp 7,600,000 Rp 83,600,000 2

RECAPITULATION
No. ACC Kredit
2-1210 Rp 83,600,000

Amount Rp 83,600,000 2
8
 CASH RECEIPT J
DESEMBER,

Debi
Date No Invoice Description
Cash In bank

2018 5 BKM12-1 Pelunasan Piutang Dagang (Toko Dhira) Rp 32,670,000

Dec 9 NK12-1 Penjualan Tunai Rp 30,710,000

11 BKM12-2 Penjualan Tunai Kendaraan Rp 146,000,000

12 BKM12-3 Pelunasan Piutang Dagang (Toko Bahana) Rp 33,000,000

Amount Rp 242,380,000
 CASH RECEIPT JOURNAL
DESEMBER,2018

Debit Kredit
Other Account Other
Account No.ACC Amount Receivable Account
Sales Discount 4-2300 Rp 330,000 Rp 33,000,000
Sales Of Merchandise
PPN Outcome
Freight Collected
Vehicle Accum Dep 1-3302 Rp 10,000,000 Vehicle at Cost
Gain/Loss Sales Vehicle 9-4000 Rp 4,000,000
Rp 33,000,000

Rp 14,330,000 Rp 66,000,000

RECAPITULATION
NO. ACC Debit No. ACC Kredit
1-1110 Rp 242,380,000 1-1210 Rp 66,000,000
4-2300 Rp 330,000 4-1100 Rp 27,600,000
1-3302 Rp 10,000,000 2-1310 Rp 2,760,000
9-4000 Rp 4,000,000 4-2100 Rp 350,000
1-3301 Rp 160,000,000
Amount Rp 256,710,000 Amount Rp 256,710,000
Kredit
Other
No.ACC Amount
2
4-1100 Rp 27,600,000 2
2-1310 Rp 2,760,000
4-2100 Rp 350,000
1-3301 Rp 160,000,000 2

Rp 190,710,000

2
10

94
9.2
 CASH PA
DES

Date No Invoice Description

Account Payable

2018 8 BKK12-1 Pelunasan Hutang Dagang (PT CHARAKA) Rp 88,000,000

Dec 10 BKK12-2 Pelunasan Hutang Dagang (PT BHARATA) Rp 22,000,000
20 BKK12-3 Pelunasan Hutang Dagang (PT ASOKA) Rp 44,000,000
30 BKK12-4 Pelunasan Utang Kartu Kredit
31 BKK12-5 Pembayaran Angsuran Pinjaman

31 BKK12-6 Pembayaran Gaji Karyawan

31 BKK12-7 Pengisian Kembali Dana Kas Kecil

Amount Rp 154,000,000
 CASH PAYMENT JOURNAL
DESEMBER,2018

Debit Kredit
Other
Cash In Bank
Account No.ACC Amount
Rp 86,240,000
Rp 22,000,000
Rp 44,000,000
Credit Card 2-1110 Rp 8,400,000 Rp 8,400,000
Bank Mandiri Loan 2-2100 Rp 18,000,000 Rp 19,800,000
Interest Expense 9-1000 Rp 1,800,000
Wages & Slaries Expense 6-3100 Rp 9,000,000 Rp 8,815,000
Petty Cash 1-1120 Rp 4,500,000 Rp 4,500,000

Rp 41,700,000 Rp 193,755,000

RECAPITULATION
NO. ACC Debit NO.ACC
2-1210 Rp 154,000,000 1-1110
2-1110 Rp 8,400,000 5-3000
2-2100 Rp 18,000,000 2-1212
9-1000 Rp 1,800,000
6-3100 Rp 9,000,000
1-1120 Rp 4,500,000

Rp 195,700,000 Amount
 Kredit
OTHER
Account No. ACC Amount
Purchase Discount 5-3000 1,760,000.00 2
2
2
2

2
Income Tax Payable 2-1212 185,000.00 2
2

Rp 1,945,000 2

ION
Credit
Rp 193,755,000
1,760,000.00
185,000.00

Rp 195,700,000 2
18
 PT CAHAYA
PETTY CASH JOURNAL
DESEMBER,2018

Date No Invoice Description

2018 2 VKK12-1 Pembuatan Brosur Perusahaan

Dec 4 VKK12-2 Pembelian Perlengkapan Toko
5 VKK12-3 Pembayaran Rekening Telepon Nov 2018
7 VKK12-4 Pembayaran Rekening Listrik Nov 2018
8 VKK12-5 Pembayaran Rekening PAM Nov 2018
16 VKK12-6 Pemeliharaan & Reparasi Alat Alat

Amount
 PT CAHAYA
PETTY CASH JOURNAL
DESEMBER,2018

Debit Kredit
Account No.Acc Amount Petty Cash
Advertising Expense 6-1100 Rp 900,000 Rp 900,000 2
Supplies 1-1320 Rp 950,000 Rp 950,000 2
Accrued Expense 2-1211 Rp 750,000 Rp 750,000 2
Accrued Expense 2-1211 Rp 850,000 Rp 850,000 2
Accrued Expense 2-1211 Rp 600,000 Rp 600,000 2
Maintenance & Repair Expense 6-2500 Rp 900,000 Rp 900,000 2
Rp -
Rp -
Rp -
Rp 4,950,000 Rp 4,950,000 2

RECAPITULATION
NO. ACC Debit No. ACC Kredit
6-1100 Rp 900,000 1-1120 Rp 4,950,000
1-1320 Rp 950,000
2-1211 Rp 2,200,000
6-2500 Rp 900,000
Amount Rp 4,950,000 Amount Rp 4,950,000 2
16
 PT CAHAYA
GENERAL JOURNAL
DESEMBER,2018

Date NO Invoce Description Pos Ref

2018 2 FPJ12-1 Cost Of Goods Sold 5-1100

Dec Merchandise Inventory 1-1310

5 BM12-1 Account Payable 2-1210

Merchandise Inventory 1-1310
PPN Income 2-1320

8 FPJ12-2 Cost Of Goods Sold 5-1100

Merchandise Inventory 1-1310

9 NK12-1 Cost Of Goods Sold 5-1100

Merchandise Inventory 1-1310

14 FPJ12-3 Cost Of Goods Sold 5-1100

Merchandise Inventory 1-1310

20 FPJ12-4 Cost Of Goods Sold 5-1100

Merchandise Inventory 1-1310

AMOUNT

RECAPITULATION
NO. ACC Debit
5-1100 Rp 122,600,000
2-1210 Rp 4,840,000

Amount Rp 127,440,000
 Debit Kredit

Rp 38,000,000 2
Rp 38,000,000

Rp 4,840,000 2
Rp 4,400,000
Rp 440,000

Rp 17,600,000 2
Rp 17,600,000

Rp 18,000,000 2
Rp 18,000,000

Rp 22,000,000
Rp 22,000,000

Rp 27,000,000
Rp 27,000,000 2

Rp 127,440,000 Rp 127,440,000

RECAPITULATION
No. ACC Kredit
1-1310 Rp 127,000,000
2-1320 Rp 440,000

Amount Rp 127,440,000
10