PT SEJAHTERA

PETTY CASH
DECEMBER,2018
(In Rupiah)

EVIDEN DEBIT
DATE DESCRIPTION
NUMBER ACCOUNT
Des 2 VKK12-1 Pembelian Perlengkapan Toko Store Supplies
2018 5 VKK12-2 Tagihan Telp Nov Accrued Expense
7 VKK12-3 Pembayaran Listrik Nov Accrued Expense
8 VKK12-4 Pembayaran PAM Nov Accrued Expense
8

DEBIT CREDIT
TOTAL
ACCOUNTS NO PETTY CASH
1-1320 800,000 800,000
2-1211 450,000 450,000
2-1211 750,000 750,000
2-1211 475,000 475,000
 PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018

DEBIT
EVIDEN CHECK
DATE DESCRIPTION
NUMBER NO
ACCOUNT PAYABLE

Des 10 BKK12-1 PT Dian Persada C12-1 33,000,000

2018 10 BKK12-2 Pengisian kas kecil C12-2
13 BKK12-3 Pembayaran PPN masa No C12-3

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL ACC NO TOTAL
 PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018

DEBIT CREDIT

OTHER CASH IN OTHER

PURCHASE DISCOUNT
ACCOUNT ACC NO TOTAL BANK ACCOUNT ACC NO
660,000 32,340,000
Petty cash 2,475,000
vat out 8,500,000 4,625,000
income tax payable 125,000 vat in
OTHER
TOTAL

4,000,000
 PT SEJAHTE
CASH RECEIPT J
DECEMBER,

DEBIT
EVIDEN CHECK
DATE DESCRIPTION OTHER
NUMBER NO CASH IN BANK
ACCOUNT
Des 5 BKM12-1 Toko kencana 17,424,000 sales discount
2018 9 NK12-1 Penjualan Tunai 15,011,400 sales discount

cost of good sold

11 BKM12-2 Penjualan Vehicle 49,000,000 acc, dep, vehicle
gass/loss sales vehicle
12 BKM12-3 Toko Serasi 16,500,000

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL ACC NO TOTAL
 PT SEJAHTERA
CASH RECEIPT JOURNAL
DECEMBER, 2018

DEBIT CREDIT
OTHER OTHER
ACCOUNT RECEIVABLE CASH IN BANK
ACC NO TOTAL ACCOUNT
176,000 17,600,000
276,000 sales
vat out
freight collected
9,000,000 merchendise inventory
38,000,000 vehicle
9,000,000
16,500,000
OTHER
ACC NO TOTAL

4-1100 13,800,000
2-1213 1,352,400
135,000
9,000,000
96,000,000
 PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
(In Rupiah)

DEBIT
DATE INVOICE NO DESCRIPTION MERCHANDISE VAT IN
INVENTORY
Des 5 NP2-12 PT NUSA INDAH 15,000,000 1,500,000
2018
CREDIT
ACCOUNT
PAYABLE
16,500,000
 PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
(In Rupiah)

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION

ACCOUNT RECEIVABLE SALES

Des 4 FPJ12-1 Toko Benua Jaya 32,485,000 29,500,000

2018 9 FPJ12-2 Toko Serasi 15,110,000 13,600,000

47,595,000 43,100,000
CREDIT

FREIGHT
VAT OUT
COLLECTED

2,950,000 35,000
1,360,000 150,000

4,310,000 185,000
 PT SEJAHTERA
GENERAL JOURNAL
DECEMBER, 2018

EVIDEN
DATE DESCRIPTION POS REF DEBIT KREDIT
NUMBER
Des 4 FPJ12-1 cost of good sold 19,000,000
2018 merchandise inventory 19,000,000
5 RNP-12 account payable 2,420,000
merchandise inventory 2,200,000
vat in 220,000
9 FPJ12-2 cost of good sold 8,800,000
merchandise inventory 8,800,000
 RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL ACC NO TOTAL
 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018

INVOICE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
Des 1 Saldo Awal
2018 4 FPJ12-1 Toko Benua Jaya 15
5 NP2-12 PT Nusa Indah 10 600,000 6,000,000
5 RNP-12 Return 2
9 FPJ12-2 Toko Serasi 8
9 NK12-1 Penjualan tunai 10
ODE : SG-V

METODE : FIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
70 600,000 42,000,000
600,000 9,000,000 55 600,000 33,000,000
65 600,000 39,000,000
600,000 1,200,000 63 600,000 37,800,000
600,000 4,800,000 55 600,000 33,000,000
600,000 6,000,000 45 600,000 27,000,000
 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018

IN OUT
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT
Des 1 Saldo Awal
2018 4 FPJ12-1 Toko Benua Jaya 20
5 NP2-12 PT Nusa Indah 18 500,000 9,000,000
5 RNP-12 Return 2
9 FPJ12-2 Toko Serasi 8
9 NK12-1 Penjualan tunai 6
RA
ARD
FAME KODE : SG-F
018
METODE : FIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
80 500,000 40,000,000
500,000 10,000,000 60 500,000 30,000,000
78 500,000 39,000,000
500,000 1,000,000 76 500,000 38,000,000
500,000 4,000,000 68 500,000 34,000,000
500,000 3,000,000 62 500,000 31,000,000
 PT SEJAHTERA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018

NO CUSTOMER BALANCE

PT SEJAHTERA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018

NO SUPPLIER BALANCE

PT SEJAHTERA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018

NO PRODUCT BALANCE