PT.

BATEEQ CANTIQ
PURCHASES JOURNAL
December 2018
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 11 F-BK-11/12 BATIK KYUT 75,250,000 7,525,000 - - 82,775,000 - - 1
2 23 F-BUJ-23/12 BATIK UNGGUL JAYA 105,250,000 10,525,000 - - 115,775,000 - - 2
3 29 F-PB-29/12 PARADISE BATIK 90,000,000 9,000,000 - - 99,000,000 - - 3
4 4
5 5
6 TOTAL 270,500,000 27,050,000 297,550,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 270,500,000 2-110 297,550,000
Posted by : ............ .....................
1-191 27,050,000

Total 297,550,000 Total 297,550,000

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 PT. BATEEQ CANTIQ
SALES JOURNAL
December 2018
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 6 F/BC/12-01 HASAN BATIK 64,625,000 47,000,000 - - 58,750,000 5,875,000 47,000,000 - - 1
2 10 F/BC/12-02 BATIK KENCANA UNGU 118,250,000 86,000,000 - - 107,500,000 10,750,000 86,000,000 - - 2
3 17 F/BC/12-03 RUMAH BATIK KOMAR 78,375,000 57,000,000 - - 71,250,000 7,125,000 57,000,000 - - 3
4 25 F/BC/12-04 RUMAH BATIK CIPAKU 75,281,250 54,250,000 - - 68,437,500 6,843,750 54,250,000 - - 4
5 27 F/BC/12-05 HASAN BATIK 115,843,750 84,250,000 - - 105,312,500 10,531,250 84,250,000 - - 5
6 6
7 7
8 8
9 9
10 TOTAL 452,375,000 328,500,000 411,250,000 41,125,000 328,500,000 10

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 452,375,000 1-150 328,500,000
Posted by : ............ .....................
5-110 328,500,000 2-131 41,125,000
4-110 411,250,000

TOTAL 780,875,000 TOTAL 780,875,000

PT. BATEEQ CANTIQ| 2

 PT. BATEEQ CANTIQ
CASH RECEIPTS JOURNAL
December 2018
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
DEC 4 BKM 12/01 TUAN JAFRA 105,000,000 - - - 3-110 105,000,000
1 6 BKM 12/02 RUMAH BATIK CIPAKU 83,104,000 4-120 1,696,000 84,800,000 - - 1
2 8 BKM 12/03 RUMAH BATIK KOMAR 98,661,500 4-120 2,013,500 100,675,000 - - 2
3 13 BKM 12/04 HASAN BATIK 90,870,500 4-120 1,854,500 92,725,000 - - 3
4 20 BKM 12/05 BATIK KENCANA UNGU 86,913,750 4-120 1,773,750 88,687,500 - - 4
5 29 BKM 12/06 LUCKY FINANCE 92,500,000 - - - 2-136 92,500,000 5
6 6
7 7
8 TOTAL 557,049,750 7,337,750 366,887,500 197,500,000 8

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 557,049,750 1-130 366,887,500
Posted by : ............ .................. ...
4-120 7,337,750 2-136 92,500,000
3-110 105,000,000

TOTAL 564,387,500 TOTAL 564,387,500

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 PT. BATEEQ CANTIQ
CASH PAYMENTS JOURNAL
December 2018
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 3 BKK 12/01 PT SEWA ALAT - 1-180 31,980,000 31,980,000 - - 1

2 3 BKK 12/02 GAJI KARYAWAN NOV - 2-120 40,137,750 40,137,750 - - 2

3 5 BKK 12/03 Pelunasan Pajak SPT Masa - 2-130 31,563,250 38,633,850 - - 3

4 - 2-132 3,792,750 - - - 4

5 - 2-134 3,277,850 - - - 5

6 11 BKK 12/04 PARADISE BATIK 61,892,500 - - 61,892,500 - - 6

7 15 BKK 12/05 BATIK UNGGUL JAYA 62,837,500 - - 62,837,500 - - 7

8 23 BKK 12/06 BATIK AIR MAS 51,222,500 - - 51,222,500 - - 8

9 27 BKK 12/07 Angsuran Pinjaman - 2-210 4,375,000 7,984,375 - - 9

10 - 9-110 3,609,375 - - - 10
11 11
12 12
13 TOTAL 175,952,500 118,735,975 294,688,475 13

Date Signature

Prepared by : ............ ..................... PT. BATEEQ CANTIQ| 4

Posted by : ............ .....................

 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 31,980,000 1-110 294,688,475
Posted by : ............ .....................
2-110 175,952,500
2-120 40,137,750
2-130 31,563,250
2-132 3,792,750
2-134 3,277,850
2-210 4,375,000
9-110 3,609,375
TOTAL 294,688,475 TOTAL 294,688,475
-

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 PT. BATEEQ CANTIQ
PETTY CASH JOURNAL
December 2018
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 4 VKK 12/01 Pembayaran Utilitas November Accrued Expense 2-120 2,460,675 2,460,675 1
2 7 VKK 12/02 Pemeliharaan Peralatan Kantor Others Operating Expense 6-200 1,382,250 1,382,250 2
3 19 VKK 12/03 Pembelian Keperluan Kantor Others Operating Expense 6-200 938,675 938,675 3
4 21 VKK 12/04 Kebersihan&Keamanan Kantor Other Operating Expense 6-200 790,000 790,000 4
5 26 VKK 12/05 Konsumsi Rapat Pimpinan Other Operating Expense 6-200 300,000 300,000 5
6 30 VKK 12/06 Iklan Produk Advertising Expense 6-190 1,500,000 1,500,000 6
7 7
8 8
9 9
10 10
11 11
12 12
13 TOTAL 7,371,600 7,371,600 13

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 2,460,675 1-120 7,371,600
6-190 1,500,000
6-200 3,410,925

TOTAL 7,371,600 TOTAL 7,371,600

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 PT. BATEEQ CANTIQ
GENERAL JOURNAL
December 2018
(in Rp.)
Page: GJ 1
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT
1 DEC 24 NK-12-10 Accounts Payable 2-110 8,690,000 - 1
2 VAT (Value Added Tax) In 1-191 - 790,000 2
3 Merchandise Inventory 1-150 - 7,900,000 3
4 (Retur pembelian ke BATIK UNGGUL JAYA) 4
5 5
6 6
7 28 NR-12/01 VAT (Value Added Tax) Out 2-131 987,500 - 7
8 Sales Return and Allowance 4-130 9,875,000 - 8
9 Accounts Receivable 1-130 - 10,862,500 9
10 (Retur penjualan dari HASAN BATIK) 10
11 11
12 Merchandise Inventory 1-150 7,900,000 - 12
13 Cost of Merchandise Sold 5-110 - 7,900,000 13
14 (Retur penjualan dari HASAN BATIK) 14
15 15
16 16
17 30 M-12/01 Allowance of Doubtful Debt 1-140 14,475,000 - 17
18 Account Receivable 1-130 - 14,475,000 18
19 (Penghapusan piutang BATIK DANAR) 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 TOTAL 41,927,500 41,927,500 29

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-140 14,475,000 1-130 25,337,500 Posted by : ............ .................. ...
1-150 7,900,000 1-150 7,900,000
2-110 8,690,000 1-191 790,000
2-131 987,500 5-110 7,900,000
4-130 9,875,000

TOTAL 41,927,500 TOTAL 41,927,500

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 PT. BATEEQ CANTIQ
INVENTORY CARD
December 2018
(in Rp.)
Code : BC 001
Type : Batik Cirebon
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 - - - - - - 110 900,000 99,000,000 1
2 6 - - - 30 900,000 27,000,000 80 900,000 72,000,000 2
3 10 - - - 40 900,000 36,000,000 40 900,000 36,000,000 3
4 11 35 950,000 33,250,000 - - - 40 900,000 36,000,000 4
5 35 950,000 33,250,000 5
6 17 - - - 30 900,000 27,000,000 10 900,000 9,000,000 6
7 35 950,000 33,250,000 7
8 23 50 950,000 47,500,000 - - - 10 900,000 9,000,000 8
9 85 950,000 80,750,000 9
10 24 (5) 950,000 (4,750,000) - - - 10 900,000 9,000,000 10
11 80 950,000 76,000,000 11
12 25 - - - 10 900,000 9,000,000 - - - 12
13 - - - 20 950,000 19,000,000 60 950,000 57,000,000 13
14 27 - - - 50 950,000 47,500,000 10 950,000 9,500,000 14
15 28 - - - (5) 950,000 (4,750,000) 15 950,000 14,250,000 15
16 29 45 950,000 42,750,000 - - - 60 950,000 57,000,000 16
17 17
18 18
19 19
20 20
21 TOTAL 125 118,750,000 175 160,750,000 21

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

PT. BATEEQ CANTIQ| 8

 PT. BATEEQ CANTIQ
INVENTORY CARD
December 2018
(in Rp.)
Code : BP 002
Type : Batik Pekalongan
Location : Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 - - - - - - 100 1,000,000 100,000,000 1
2 6 - - - 20 1,000,000 20,000,000 80 1,000,000 80,000,000 2
3 10 - - - 50 1,000,000 50,000,000 30 1,000,000 30,000,000 3
4 11 40 1,050,000 42,000,000 - - - 30 1,000,000 30,000,000 4
5 40 1,050,000 42,000,000 5
6 17 - - - 30 1,000,000 30,000,000 40 1,050,000 42,000,000 6
7 23 55 1,050,000 57,750,000 - - - 95 1,050,000 99,750,000 7
8 24 (3) 1,050,000 (3,150,000) - - - 92 1,050,000 96,600,000 8
9 25 - - - 25 1,050,000 26,250,000 67 1,050,000 70,350,000 9
10 27 - - - 35 1,050,000 36,750,000 32 1,050,000 33,600,000 10
11 28 - - - (3) 1,050,000 (3,150,000) 35 1,050,000 36,750,000 11
12 29 45 1,050,000 47,250,000 - - - 80 1,050,000 84,000,000 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 TOTAL 137 143,850,000 157 159,850,000 21

Date Signature

Prepared by : ............ .....................

Posted by : ............ .................. ...

PT. BATEEQ CANTIQ| 9

 PT. BATEEQ CANTIQ
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2018
(in Rp.)

Customer : BATIK DANAR Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - 14,475,000
30 GJ 1 - 14,475,000 - -

Customer : RUMAH BATIK CIPAKU Code : CUS-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - 84,800,000 -
6 CRJ 1 - 84,800,000 - -
25 SJ 1 75,281,250 - 75,281,250 -

Customer : HASAN BATIK Code : CUS-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - 92,725,000 -
6 SJ 1 64,625,000 - 157,350,000
13 CRJ 1 - 92,725,000 64,625,000 -
27 SJ 1 115,843,750 - 180,468,750 -
28 GJ 1 - 10,862,500 169,606,250 -

Customer : RUMAH BATIK KOMAR Code : CUS-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - 100,675,000 -
8 CRJ 1 - 100,675,000 - -
17 SJ 1 78,375,000 - 78,375,000 -

Customer : BATIK KENCANA UNGU Code : CUS-005

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - - -
10 SJ 1 118,250,000 - 118,250,000 -
20 CRJ 1 - 88,687,500 29,562,500 -

Date : Signature:

Prepared by :

PT. BATEEQ CANTIQ| 10

 PT. BATEEQ CANTIQ
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2018
(in Rp.)

Supplier : BATIK AIR MAS Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - - 51,222,500
23 CPJ 1 51,222,500 - - -

Supplier : BATIK UNGGUL JAYA Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - - 62,837,500
15 CPJ 1 62,837,500 - - -
23 PJ 1 - 115,775,000 - 115,775,000
24 GJ 1 8,690,000 - - 107,085,000

Supplier : PARADISE BATIK Code : SUP-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - - 61,892,500
11 CPJ 1 61,892,500 - - -
29 PJ 1 - 99,000,000 - 99,000,000

Supplier : BATIK KYUT Code : SUP-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance - - - -
11 PJ 1 - 82,775,000 - 82,775,000

Date : Signature:

Prepared by :

PT. BATEEQ CANTIQ| 11