PT Sukses Computer

Cash Receipt Journal

Dec 2019
Debit Credit
Date Evidence Number Description Cash In Bank Sales Discount Sales of Merh
Dec 2019 5 BKM12-01 X-Smart Computer Rp 33,850,000
8 BKM12-02 Zifa Computer Rp 35,800,000
13 NK12-01 Pelanggan Tunai Rp 10,120,000 Rp 9,200,000
17 NK12-02 Pelanggan Tunai Rp 20,240,000 Rp 18,400,000
23 NK12-03 Pelanggan Tunai Rp 10,890,000 Rp 9,900,000
25 NK12-04 Pelanggan Tunai Rp 13,964,500 Rp 12,695,000
26 BKM12-03 Jaya Tec Computer Rp 28,500,000
28 BKM12-04 Frima Computer Rp 26,750,000
30 NK12-05 Pelanggan Tunai Rp 10,230,000 Rp 9,300,000
Total Rp 190,344,500 Rp 59,495,000
 PT Sukses Computer
Recapitulation of Cash Receipt Journal
Dec 2019
Credit Debit Credit
Acc. Receivable Vat. Out. Acc. Number Total Acc. Number
Rp 33,850,000 11101 Rp 190,344,500 41100
Rp 35,800,000 11201
Rp 920,000 21500
Rp 1,840,000 Total Rp 190,344,500 Total
Rp 990,000
Rp 1,269,500
Rp 28,500,000
Rp 26,750,000
Rp 930,000
Rp 124,900,000 Rp 5,949,500
mputer
Receipt Journal
9

Total
Rp 59,495,000
Rp 124,900,000
Rp 5,949,500
Rp 190,344,500
PT Sukses Computer
Cash Payment Journal
Dec 2019
Debit
Other
Date Evidence Number Description Acc. Receivable Acc. No Ammount
Dec 2019 1 BKK12-01 Wages and Salaries Payable 21400 Rp 13,600,000
3 VKK12-01 PDAM 21200 Rp 320,000
4 VKK12-02 PLN dan Telkom 21200 Rp 980,000
9 VKK12-03 Toko Sekawan Stationer 11400 Rp 600,000
12 BKK12-02 Vat. Payable 21600 Rp 865,000
Income tax payable 21300 Rp 2,150,500
15 VKK12-04 Advertising Expense 61100 Rp 600,000
22 BKK12-02 PT Jaya Utama Computer Rp 45,000,000
24 BKK12-03 PT Axara Computer Rp 38,520,000
26 BKK12-04 PT Duta Computer Rp 42,700,000
27 VKK12-05 Other Operating Expense 69000 Rp 500,000
31 VKK12-06 Petty Cash 11102 Rp 3,000,000
Total Rp 126,220,000 Rp 22,615,500
 PT Sukses Computer
Recapitulation of Cash Payment Journal
Dec 2019
Credit Debit Credit
Acc. Number Total Acc. Number
Cash In Bank Petty Cash 11201 Rp 126,220,000 11101
Rp 13,600,000 21200 Rp 1,300,000 11102
Rp 320,000 21600 Rp 865,000
Rp 980,000 21400 Rp 13,600,000
Rp 600,000 11400 Rp 600,000
Rp 865,000 21300 Rp 2,150,500
Rp 2,150,500 61100 Rp 600,000
Rp 600,000 69000 Rp 500,000
Rp 45,000,000 11102 Rp 3,000,000
Rp 38,520,000
Rp 42,700,000 Total Rp 148,835,500 Total
Rp 500,000
Rp 3,000,000
Rp 145,835,500 Rp 3,000,000
uter
ment Journal

Total
Rp 145,835,500
Rp 3,000,000

Rp 148,835,500
PT Sukses Computer
Sales Journal
Dec 2019
Debit Credit
Date Evidence Number Description Acc. Receivable Sales Of Merch.
Dec 2019 2 BKK12-01 Toko Juanda Computer Rp 84,975,000 Rp 77,250,000
6 BKK12-02 Toko Rahmat Computer Rp 68,420,000 Rp 62,200,000
11 FPJ12-03 Toko Risma Computer Rp 75,900,000 Rp 69,000,000
19 FPJ12-04 Toko Palma Computer Rp 111,045,000 Rp 100,950,000
Rp 340,340,000 Rp 309,400,000
 PT Sukses Computer
Recapitulation of Sales Journal
Dec 2019
Credit Debit Credit
Vat. Out. Acc. Number Total Acc. Number Total
Rp 7,725,000 11201 Rp 340,340,000 41100 Rp 309,400,000
Rp 6,220,000 21500 Rp 30,940,000
Rp 6,900,000 Total Rp 340,340,000 Total Rp 340,340,000
Rp 10,095,000
Rp 30,940,000
PT Sukses Computer
Purchase Journal
Dec 2019
Debit Credit
Date Evidence Number Description Purchase Vat. In. Acc. Payable
Dec 2019 10 FPB12-01 PT Axara Computer Rp 91,250,000 Rp 9,125,000 Rp 100,375,000
16 FPB12-02 PT Axara Computer Rp 96,000,000 Rp 9,600,000 Rp 105,600,000
Rp 187,250,000 Rp 18,725,000 Rp 205,975,000
 PT Sukses Computer
Recapitulation of Sales Journal
Dec 2019
Debit Credit
Acc. Number Total Acc. Number Total
51100 Rp 187,250,000 21100 Rp 205,975,000
11700 Rp 18,725,000
Total Rp 205,975,000 Total Rp 205,975,000
PT Sukses Computer
General Journal
Dec 2019
Date Evidence Number Description Debit Credit
Dec 2019 20 NKR12-01 Sales of Merchandise Rp 1,350,000
Vat Out Rp 135,000
Acc. Receivable Rp 1,485,000
 PT Sukses Computer
Buku Besar Pembantu Piutang
Dec 2019

Firma Computer
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 2019 1 Balance Rp 26,750,000 Rp 26,750,000
28 Cash Receipt Journal CRJ Rp 26,750,000 Rp -

Jaya Tec Computer

Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 1 Balance Rp 28,500,000 Rp 28,500,000
26 Cash Receipt Journal CRJ Rp 28,500,000 Rp -

X-Smart Computer
Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 1 Balance Rp 33,850,000 Rp 33,850,000
5 Cash Receipt Journal CRJ Rp 33,850,000 Rp -

Zifa Computer
Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 1 Balance Rp 35,800,000 Rp 35,800,000
8 Cash Receipt Journal CRJ Rp 35,800,000 Rp -

Toko Juanda Computer

Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 2 Sales Journal SJ Rp 84,975,000 Rp 84,975,000

Toko Rahmat Computer

Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 6 Sales Journal SJ Rp 68,420,000 Rp 68,420,000

Toko Risma Computer

Balance
Date Description Ref Debit Credit Debit Credit
Dec 2019 11 Sales Journal SJ Rp 75,900,000 Rp 75,900,000

Toko Palma Computer

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit Debit Credit
Dec 2019 19 Sales Journal SJ Rp 111,045,000 Rp 111,045,000
20 General Journal GJ Rp 1,485,000 Rp 109,560,000
 PT Sukses Computer
Buku Besar Pembantu Utang
Dec 2019

PT Jaya Utama Computer

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 45,000,000
22 Cash Receipt Journal CPJ Rp 45,000,000

PT Axsara Computer
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 38,520,000
10 Purchase Journal PJ Rp 100,375,000
16 Purchase Journal PJ Rp 105,600,000
22 Cash Receipt Journal CPJ Rp 38,520,000

PT Duta Computer
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 42,700,000
Balance
Credit
Rp 45,000,000
Rp -

Balance
Credit
Rp 38,520,000
Rp 138,895,000
Rp 244,495,000
Rp 205,975,000

Balance
Credit
Rp 42,700,000
PT Sukses Computer
Buku Besar Umum
Dec 2019

Cash In Bank
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 841,600,000 Rp 841,600,000
31 Cash Receipt Journal CRJ Rp 190,344,500 Rp 1,031,944,500
31 Cash Payment Journal CPJ Rp 145,835,500 Rp 886,109,000

Petty Cash
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 5,000,000 Rp 5,000,000
31 Cash Payment Journal CPJ Rp 3,000,000 Rp 2,000,000
31 Cash Payment Journal CPJ Rp 3,000,000 Rp 5,000,000

Acc. Receivable
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 124,900,000 Rp 124,900,000
31 Cash Receipt Journal CRJ Rp 124,900,000 Rp -
31 Cash Payment Journal CPJ Rp 126,220,000 Rp 126,220,000
31 Sales Journal SJ Rp 340,340,000 Rp 466,560,000
31 General Journal GJ Rp 1,485,000 Rp 465,075,000

Allowance For Doubtful Debt

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 9,820,000

Merchandise Inventory
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 552,040,000 Rp 552,040,000

Supplies
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 28,850,000 Rp 28,850,000
31 Cash Payment Journal CPJ Rp 600,000 Rp 29,450,000

Prepaid Insurance
Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 7,800,000 Rp 7,800,000

Prepaid Rent
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 70,000,000 Rp 70,000,000

Vat In
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 31 Purchase Journal PJ Rp 18,725,000 Rp 18,725,000

Land
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 500,000,000 Rp 500,000,000

Building
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 600,000,000 Rp 600,000,000

Accum.Dep.Building
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 360,000,000

Equipment
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 180,000,000 Rp 180,000,000

Accum.Dep.Equipment
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 61,875,000

Account Payable
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 126,220,000
31 Purchase Journal PJ Rp 205,975,000

Accuraed Expenses
 Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 2,500,000
31 Cash Receipt Journal CRJ Rp 1,300,000

Income Tax Payable

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 2,150,500
31 Cash Receipt Journal CRJ Rp 2,150,500

Wages dan Salaries Payable

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 13,600,000
31 Cash Receipt Journal CRJ Rp 13,600,000

Vat Outcome
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 31 Cash Receipt Journal CRJ Rp 5,949,500
31 Sales Journal SJ Rp 30,940,000
31 General Journal GJ Rp 135,000

Vat Payable
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 865,000
31 Cash Receipt Journal CRJ Rp 865,000

Bank’s Loan
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 280,000,000

Putra Pratama’s Capital

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 1,380,000,000

Putra Pratama’s Darwing

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 100,000,000 Rp 100,000,000
Sales of Merchandise
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 3,845,235,500
31 Cash Receipt Journal CRJ Rp 59,495,000
31 Sales Journal SJ Rp 309,400,000
31 General Journal GJ Rp 1,350,000

Sales Retur
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 10,200,000 Rp 10,200,000

Sales Discount
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 22,500,000 Rp 22,500,000

Purchase
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 2,520,000,000 Rp 2,520,000,000
31 Purchase Journal PJ Rp 187,250,000 Rp 2,707,250,000

Freigth Paid
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 4,500,000 Rp 4,500,000

Purchase Discount
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 16,850,000

Advertising Expense
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 4,500,000 Rp 4,500,000
31 Cash Payment Journal CPJ Rp 600,000 Rp 5,100,000

Bad Debt Exps

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 9,820,000 Rp 9,820,000
Depreciation Exps
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 310,800,000 Rp 310,800,000

Insurance Expense
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 10,500,000 Rp 10,500,000

Rent Expenses
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 8,100,000 Rp 8,100,000

Wages and Salaries Sales Expens

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 70,800,000 Rp 70,800,000

Wages and Salaries Adm . Expens

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 58,800,000 Rp 58,800,000

Orther Operatig Expenses

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 23,500,000 Rp 23,500,000
31 Cash Payment Journal CPJ Rp 500,000 Rp 24,000,000

Interest Revenue
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 20,200,000

Interest Expenses
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 11,800,000 Rp 11,800,000

Bank Service Charge

Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 3,500,000 Rp 3,500,000
Income Tax Expenses
Balance
Date Description Ref Debit Credit
Debit
Dec 2019 1 Balance Rp 28,806,000 Rp 28,806,000
 11101
Balance
Credit

11102
Balance
Credit

11201
Balance
Credit

11202
Balance
Credit
Rp 9,820,000

11300
Balance
Credit

11400
Balance
Credit

11500
Balance
 Credit

11600
Balance
Credit

11700
Balance
Credit

12100
Balance
Credit

12201
Balance
Credit

12202
Balance
Credit
Rp 360,000,000

12301
Balance
Credit

12302
Balance
Credit
Rp 61,875,000

21100
Balance
Credit
Rp 126,220,000
Rp 332,195,000

21200
Balance
Credit
Rp 2,500,000
Rp 1,200,000

21300
Balance
Credit
Rp 2,150,500
Rp -

21400
Balance
Credit
Rp 13,600,000
Rp -

21500
Balance
Credit
Rp 5,949,500
Rp 36,889,500
Rp 36,754,500

21600
Balance
Credit
Rp 865,000
Rp -

22100
Balance
Credit
Rp 280,000,000

31100
Balance
Credit
Rp 1,380,000,000

31200
Balance
Credit
 41100
Balance
Credit
Rp 3,845,235,500
Rp 3,904,730,500
Rp 4,214,130,500
Rp 4,212,780,500

41200
Balance
Credit

41300
Balance
Credit

51100
Balance
Credit

51300
Balance
Credit

51400
Balance
Credit
Rp 16,850,000

61100
Balance
Credit

61200
Balance
Credit
 61300
Balance
Credit

61400
Balance
Credit

61500
Balance
Credit

61600
Balance
Credit

61700
Balance
Credit

69000
Balance
Credit

81100
Balance
Credit
Rp 20,200,000

91100
Balance
Credit

91200
Balance
Credit
 91300
Balance
Credit
PT Sukses Computer
Trial Balance
Dec 2019
Acc. NumbAcc. Name Debit Credit
11101 Cash in Bank Rp 886,109,000
11102 Petty Cash Rp 5,000,000
11201 Account Receivable Rp 465,075,000
11202 Allowance For Doubtful Debt Rp 9,820,000
11300 Merchandise Inventory Rp 552,040,000
11400 Supplies Rp 29,450,000
11500 Prepaid Insurance Rp 7,800,000
11600 Prepaid Rent Rp 70,000,000
11700 Vat Income Rp 18,725,000
12100 Land Rp 500,000,000
12201 Building Rp 600,000,000
12202 Accum.Dep.Building Rp 360,000,000
12301 Equipment Rp 180,000,000
12303 Accum.Dep.Equipment Rp 61,875,000
21100 Account Payable Rp 332,195,000
21200 Accuraed Expenses Rp 1,200,000
21300 Income Tax Payable Rp -
21400 Wages dan Salaries Payable Rp -
21500 Vat Outcome Rp 36,754,500
21600 Vat Payable Rp -
22100 Bank’s Loan Rp 280,000,000
31100 Putra Pratama’s Capital Rp 1,380,000,000
31200 Putra Pratama’s Darwing Rp 100,000,000
41100 Sales of Merchandise Rp 4,214,130,500
41200 Sales Retur Rp 10,200,000
41300 Sales Discount Rp 22,500,000
41400 Freight Collection
51100 Purchase Rp 2,707,250,000
51200 Cost Of Good Sold
51300 Freigth Paid Rp 4,500,000
51400 Purchase Discount Rp 16,850,000
61100 Advertising Expense Rp 5,100,000
61200 Bad Debt Exps Rp 9,820,000
61300 Depreciation Exps Rp 310,800,000
61400 Insurance Expense Rp 10,500,000
61500 Rent Expenses Rp 8,100,000
61800 Wages and Salaries Sales Expens Rp 70,800,000
61900 Wages and Salaries Adm . Expens Rp 58,800,000
61900 Orther Operatig Expenses Rp 24,000,000
81100 Interest Revenue Rp 20,200,000
91100 Interest Expenses Rp 11,800,000
91200 Bank Service Charge Rp 3,500,000
91300 Income Tax Expenses Rp 28,806,000
Rp 6,700,675,000 Rp 6,713,025,000
PT Sukses Computer
Jurnal Penyesuaian
Dec 2019

Date Description Ref Debit Credit

dec 2019 31 Cash in Bank Rp 1,700,000
Other Operating Expense Rp 150,000
Interest Revenue Rp 1,850,000
31 Supplies Expense Rp 19,450,000
Supplies Rp 19,450,000
31 Allowance For Doubtful Debt Rp 9,301,500
Bad Debt Exps Rp 9,301,500
31 Cost Of Good Sold Rp 3,263,790,000
Purchase Rp 2,707,250,000
Freigth Paid Rp 4,500,000
Merchandise Inventory Rp 552,040,000
Merchandise Inventory
Purchase Discount Rp 16,850,000
Cost Of Good Sold
Insurance Expense Rp 10,500,000
Prepaid Insurance Rp 7,800,000
Rent Expenses Rp 8,100,000
Prepaid Rent Rp 70,000,000

Merchandise Inventory
31 Depreciation Exps Rp 2,500,000
Accum.Dep.Building Rp 2,500,000
31 Wages and Salaries Sales Expens Rp 7,800,000
Wages and Salaries Adm . Expens Rp 7,200,000
Accuraed Expenses Rp 15,000,000
31 Elect. & Telp Expense Rp 1,900,000
Accuraed Expenses Rp 1,900,000