PT.

ANGKASA
Cash Receipt Journal
December 2020
Page :
DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
4-Dec BM12-1 Pelunasan Piutang Toko JB Alex 334,180,000 4-1200 6,820,000 341,000,000
13-Dec BM12-2 Penjualan Tunai Tn. Harris Nauval 158,295,500 5-1100 88,599,400 2-1400 14,390,500
4-1100 143,055,000
4-1400 850,000
1-1104 88,599,400
16-Dec BM12-3 Pelunasan Piutang Toko Maju Alex 199,980,000 198,000,000 4-1500 1,980,000
20-Dec BM12-4 Penerimaan Piutang dihapuskan Tk.Slamet 7,200,000 1-1103 7,200,000
24-Dec BM12-5 Penerimaan Pendapatan Sewa Gedung 9,000,000 9-1300 1,000,000 8-1200 10,000,000
25-Dec BM12-6 Pelunasan Piutang Toko Panen Alex 33,000,000 33,000,000

741,655,500 572,000,000

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1100 741,655,500 1-1102 572,000,000
4-1200 6,820,000 2-1400 14,390,500
BOOKED BY
5-1100 88,599,400 4-1100 143,055,000
9-1300 1,000,000 4-1400 850,000
1-1104 88,599,400
4-1500 1,980,000
1-1103 7,200,000
8-1200 10,000,000

TOTAL 838,074,900 TOTAL 838,074,900

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 PT ANGKASA
Cash Payment Journal
December 2020
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNTS OTHER OTHER
CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-Dec 001/BKK Pembayaran Gaji Karyawan Bulan November 2019 6-1100 25,800,000 23,695,000 2-1300 2,105,000
6-Dec 002/BKK Pelunasan Hutang kepada PT. Margonda 286,000,000 277,420,000 5-1100 8,580,000
10-Dec 003/BKK Pembayaran PPh Pasal 21 Masa November 2019 2-1300 2,105,000 2,105,000
14-Dec 004/BKK Pembayaran Fee Brand Ambassador Aldebaran 6-2200 100,000,000 98,000,000 2-1300 2,000,000
15-Dec 005/BKK Pembayaran Angsuran PPh Pasal 25 November 1-1108 6,500,000 6,500,000
19-Dec 006/BKK Pembayaran Rek. Listrik, Air dan Telp November 6-1300 4,800,000 4,800,000
22-Dec 007/BKK Pembayaran Fee Konsultan Pajak KKP. Agus 6-2200 20,000,000 19,600,000 2-1300 400,000
26-Dec 008/BKK Pelunasan Hutang kepada PT. Makmur 176,000,000 6-2100 1,760,000 177,760,000
27-Dec 009/BKK Pembayaran PPN Kurang Bayar Masa November 2-1400 78,000,000 15,000,000 1-1109 63,000,000
29-Dec 010/BKK Pembayaran Angsuran Hutang Bank Mandiri 2-2100 7,500,000 12,900,000
9-1100 5,400,000
30-Dec 011/BKK Pembayaran Dividen kepada pemegang Saham 3-1300 90,000,000 90,000,000

462,000,000 727,780,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
2-1100 462,000,000 1-1100 727,780,000
6-1100 25,800,000 2-1300 4,505,000
BOOKED BY
2-1300 2,105,000 5-1100 8,580,000
6-2200 120,000,000 1-1109 63,000,000
1-1108 6,500,000
6-1300 4,800,000
6-2100 1,760,000
2-1400 78,000,000
2-2100 7,500,000
9-1100 5,400,000
3-1300 90,000,000

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 TOTAL 803,865,000 TOTAL 803,865,000

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 PT ANGKASA
Sales Journal
December 2020 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT COST OF GOOD VAT MERCHANDISE FREIGHT
SALES
RECEIVABLE SOLD INVENTORY COLLECTED
OUT
5-Dec F12-01 TOKO DIGITAL ALEX 391,270,000 219,000,000 354,500,000 35,570,000 219,000,000 1,200,000
17-Dec F12-02 TOKO JB ALEX 343,200,000 183,380,200 311,000,000 31,200,000 183,380,200 1,000,000

734,470,000 402,380,200 665,500,000 66,770,000 402,380,200 2,200,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1102 734,470,000 4-1100 665,500,000
5-1100 402,380,200 2-1400 66,770,000
BOOKED BY
1-1104 402,380,200
4-1400 2,200,000

TOTAL 1,136,850,200 TOTAL 1,136,850,200

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 PT ANGKASA
Purchase Journal
December 2020
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT ACCOUNTS
FREIGHT PAID PAYABLE
INVENTORY IN
9-Dec PJ-F05 PT MARGONDA 130,520,000 13,187,000 1,350,000 145,057,000

130,520,000 13,187,000 1,350,000 145,057,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1104 130,520,000 2-1100 145,057,000
1-1109 13,187,000
BOOKED BY
5-1200 1,350,000

TOTAL 145,057,000 TOTAL 145,057,000

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6
 PT ANGKASA
General Journal
December 2020
Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

8-Dec NK12-1 Sales Return 4-1300 23,000,000

VAT Out 2-1400 2,300,000
Accounts Receivable 1-1102 25,300,000
Merchandise Inventory 1-1104 15,000,000
Cost of Goods Sold 5-1100 15,000,000

11-Dec RNP3-12 Accounts Payable 2-1100 12,325,500

VAT In 1-1109 1,120,500
Merchandise Inventory 1-1104 11,205,000

JUMLAH 52,625,500 52,625,500

RECAPITULATION
ACC NO. DEBET CREDIT
4-1300 23,000,000 -
2-1400 2,300,000 -
1-1102 - 25,300,000
1-1104 15,000,000 11,205,000
5-1100 - 15,000,000
2-1100 12,325,500 -
1-1109 - 1,120,500

TOTAL 52,625,500 52,625,500

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Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT ANGKASA
Petty Cash Journal
December 2020
Page:

DEBIT CREDIT

DATE DOC. NO. DESCRIPTION ACCOUNTS

ACCOUNT AMOUNT PETTY CASH
NO.

3-Dec V12-1 Pembayaran Pembuatan Brosur Iklan Advertising Expense 6-1200 675,000 675,000
7-Dec V12-2 Pembelian Perkengkapan Toko Store Supplies 1-1105 900,000 900,000
21-Dec V12-3 Perbaikan Atap Toko yang Rusak Repair and Maintenance Expense 6-1500 450,000 450,000

TOTAL ……………………………. 2,025,000 2,025,000

RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
6-1200 675,000 1-1101 2,025,000
1-1105 900,000
6-1500 450,000

TOTAL 2,025,000 2,025,000

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8
Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT ANGKASA
INVENTORY CARD
December 2020

ITEM : HP Pavilion 14 KODE : HPP-14

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Des 1 Opening Balance 200 7,500,000 1,500,000,000

5 F12-01 Penjualan Toko Digital Alex 19 7,500,000 142,500,000 181 7,500,000 1,357,500,000
8 NK12-1 Retur Penjualan Toko Digital Alex -2 7,500,000 (15,000,000) 183 7,500,000 1,372,500,000
9 PJ-F05 Pembelian Kredit PT.Margonda 11 8,470,000 93,170,000 194 7,555,000 1,465,670,000
13 BM12-2 Penjualan Tunai Tn.Harris 7 7,555,000 52,885,000 187 7,555,000 1,412,785,000
17 F12-02 Penjualan Kredit Toko JB Alex 16 7,555,000 120,880,000 171 7,555,000 1,291,905,000

ITEM : DELL Inspiron 15 KODE : DI-15

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Dec 1 Opening Balance 160 4,500,000 720,000,000

5 F12-01 Penjualan Toko Digital Alex 17 4,500,000 76,500,000 143 4,500,000 643,500,000
9 PJ-F05 Pembelian Kredit PT.Margonda 10 3,735,000 37,350,000 153 4,450,000 680,850,000
11 RNP3-12 Retur Pembelian PT. Margonda -3 3,735,000 (11,205,000) 150 4,464,300 669,645,000
13 BM12-2 Penjualan Tunai Tn.Harris 8 4,464,300 35,714,400 142 4,464,300 633,930,600
17 F12-02 Penjualan Kredit Toko JB Alex 14 4,464,300 62,500,200 128 4,464,300 571,430,400

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 PT ANGKASA
Jl. Yos Sudarso No 49 Jakarta
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME NO.

PT. Sahabat Jaya VENDOR ACCOUNT
S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 231,000,000

VENDOR'S NAME NO.

PT. Makmur VENDOR ACCOUNT
S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 176,000,000
26 Pelunasan 176,000,000 -

VENDOR'S NAME NO.

PT Margonda VENDOR ACCOUNT
S003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 286,000,000
6 Pelunasan 286,000,000 -
9 Pembelian 145,057,000 145,057,000
11 Retur Pemblian 12,325,500 132,731,500

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 PT ANGKASA
Jl. Yos Sudarso No 49 Jakarta
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko JB Alex C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 341,000,000
4 Pelunasan 341,000,000 -
17 Penjualan 343,200,000 343,200,000

CUSTOMER'S NAME: NO.

Toko Digital Alex CUSTOMER ACCOUNT
C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance Rp 286,000,000
5 Penjualan Rp 391,270,000 Rp 677,270,000
8 Retur Penjualan Rp 25,300,000 Rp 651,970,000

CUSTOMER'S NAME: NO.

Toko Maju Alex CUSTOMER ACCOUNT
C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 343,200,000 198,000,000
16 Pelunasan 198,000,000 -

CUSTOMER'S NAME: NO.

Toko Panen Alex CUSTOMER ACCOUNT
C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 33,000,000
25 Pelunasan 33,000,000 -

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