PT.

MEDIKA ADIJAYA
PURCHASES JOURNAL
December 2020
(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 3 F-DM-03/12 PT. DUNIA MEDIS 100,625,000 10,062,500 110,687,500 1
2 14 F-IM-14/12 PT. INDOMEDIKA 282,500,000 28,250,000 310,750,000 2
3 19 F-OA-19/12 PT. OMRON ASIA 241,500,000 24,150,000 265,650,000 3
4 4
5 5
6 TOTAL 624,625,000 62,462,500 687,087,500 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 624,625,000 2-110 687,087,500
1-191 62,462,500

Total 687,087,500 Total 687,087,500

PT. MEDIKA ADIJAYA| 1

 PT. MEDIKA ADIJAYA
SALES JOURNAL
December 2020
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Merchandise Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 2 F/MA/12-01 TOKO AICARE 273,537,000 184,200,000 248,670,000 24,867,000 184,200,000 1
2 4 F/MA/12-02 TOKO SAKURA JAYA 304,276,500 204,900,000 276,615,000 27,661,500 204,900,000 2
3 8 F/MA/12-03 TOKO INFRARED 174,636,000 117,875,000 158,760,000 15,876,000 117,875,000 3
4 17 F/MA/12-04 TOKO AICARE 182,098,125 122,625,000 165,543,750 16,554,375 122,625,000 4
5 21 F/MA/12-05 TOKO SAKURA JAYA 139,404,375 93,875,000 126,731,250 12,673,125 93,875,000 5
6 6
7 7
8 8
9 TOTAL 1,073,952,000 723,475,000 976,320,000 97,632,000 723,475,000 9

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-130 1,073,952,000 1-150 723,475,000
5-110 723,475,000 2-131 97,632,000
4-110 976,320,000

TOTAL 1,797,427,000 TOTAL 1,797,427,000

PT. MEDIKA ADIJAYA| 2

 PT. MEDIKA ADIJAYA
CASH RECEIPTS JOURNAL
December 2020
(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
1 DEC 7 BKM 12/01 TOKO INFRARED 193,888,590 4-120 3,956,910 197,845,500 1
2 8 BKM 12/02 TOKO AICARE 237,801,900 4-120 4,853,100 242,655,000 2
3 12 BKM 12/03 TOKO SAKURA JAYA 257,499,900 4-120 5,255,100 262,755,000 3
4 4
5 TOTAL 689,190,390 14,065,110 703,255,500 - 5

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount

Posted by : ............ ..................... 1-110 689,190,390 1-130 703,255,500

4-120 14,065,110

TOTAL 703,255,500 TOTAL 703,255,500

PT. MEDIKA ADIJAYA| 3

 PT. MEDIKA ADIJAYA
CASH PAYMENTS JOURNAL
December 2020
(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 1 BKK 12/01 Accrued Expenses 2-120 90,115,350 90,115,350 1

2 9 BKK 12/02 PT. KITA SEHATI 201,545,000 201,545,000 2

3 14 BKK 12/03 PT. OMRON ASIA 197,750,000 197,750,000 3

4 15 BKK 12/04 Pelunasan Pajak SPT Masa 2-130 69,445,600 87,345,100 4

5 2-132 9,567,400 5
6 2-133 8,332,100 6
7 17 BKK 12/05 PT. INDOMEDIKA 210,446,500 210,446,500 7
8 18 BKK 12/06 Angsuran pinjaman 2-210 12,510,000 22,830,750 8
9 9-110 10,320,750 9
10 22 BKK 12/07 Pembayaran dividen 3-140 286,875,000 286,875,000 10
11 11
12 TOTAL 609,741,500 487,166,200 1,096,907,700 12

PT. MEDIKA ADIJAYA| 4

 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 2-110 609,741,500 1-110 1,096,907,700
2-120 90,115,350
2-130 69,445,600
2-132 9,567,400
2-133 8,332,100
2-210 12,510,000
3-140 286,875,000
9-110 10,320,750

TOTAL 1,096,907,700 TOTAL 1,096,907,700

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 PT. MEDIKA ADIJAYA
PETTY CASH JOURNAL
December 2020
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.
1 DEC 4 VKK 12/01 Pembelian keperluan RT kantor Others Operating Expense 6-180 2,455,600 2,455,600 1
2 9 VKK 12/02 Pembayaran listrik, air, & telp Nov 2020 Accrued expense 2-120 5,564,700 5,564,700 2
3 10 VKK 12/03 Pembelian konsumsi rapim Others Operating Expense 6-180 522,900 522,900 3
4 16 VKK 12/04 Denda Keterlambatan bayar Late Fees Expense 9-140 401,500 401,500 4
5 21 VKK 12/05 Iklan lowongan pekerjaan Advertising expense 6-170 5,612,450 5,612,450 5
6 6
7 7
8 8
9 9
10 TOTAL 14,557,150 14,557,150 10

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ ................... 2-120 5,564,700 1-120 14,557,150
6-170 5,612,450
6-180 2,978,500
9-140 401,500
-
TOTAL 14,557,150 TOTAL 14,557,150

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 PT. MEDIKA ADIJAYA
GENERAL JOURNAL
December 2020
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 16 NK-12-1 Accounts Payable 7,810,000 1
2 VAT (Value Added Tax) In 710,000 2
3 Merchandise Inventory 7,100,000 3
4 (Retur pembelian ke PT. INDOMEDIKA) 4
5 5
6 6
7 18 NK-12/01 VAT (Value Added Tax) Out 1,188,000 7
8 Sales Return and Allowance 11,880,000 8
9 Accounts Receivable 13,068,000 9
10 (Retur penjualan dari TOKO AICARE) 10
11 11
12 Merchandise Inventory 8,800,000 12
13 Cost of Merchandise Sold 8,800,000 13
14 (Retur penjualan dari TOKO AICARE) 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 TOTAL 29,678,000 29,678,000 23

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-150 8,800,000 1-130 13,068,000 Posted by : ............ .................. ...

2-110 7,810,000 1-150 7,100,000

2-131 1,188,000 1-191 710,000
4-130 11,880,000 5-110 8,800,000

TOTAL 29,678,000 TOTAL 29,678,000

PT. MEDIKA ADIJAYA| 7

 PT. MEDIKA ADIJAYA
INVENTORY CARD
December 2020
(in Rp.)
Code : BIOLAND E122
Type : THERMO GUN
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 1 180 1,320,000 237,600,000 1
2 2 60 1,320,000 79,200,000 120 1,320,000 158,400,000 2
4 3 35 1,350,000 47,250,000 120 1,320,000 158,400,000 4
5 35 1,350,000 47,250,000 5
6 4 70 1,320,000 92,400,000 50 1,320,000 66,000,000 6
7 35 1,350,000 47,250,000 7
8 8 50 1,320,000 66,000,000 30 1,350,000 40,500,000 8
9 5 1,350,000 6,750,000 9
10 14 85 1,350,000 114,750,000 115 1,350,000 155,250,000 10
11 16 (3) 1,350,000 (4,050,000) 112 1,350,000 151,200,000 11
12 17 40 1,350,000 54,000,000 72 1,350,000 97,200,000 12
13 18 (2) 1,350,000 (2,700,000) 74 1,350,000 99,900,000 13
14 19 95 1,400,000 133,000,000 74 1,350,000 99,900,000 14
15 95 1,400,000 133,000,000 15
16 21 30 1,350,000 40,500,000 44 1,350,000 59,400,000 16
17 95 1,400,000 133,000,000 17
18 18
19 19
20 20
21 TOTAL 212 290,950,000 253 336,150,000 21

Date Signature

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

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

PT. MEDIKA ADIJAYA| 8

 PT. MEDIKA ADIJAYA
INVENTORY CARD
December 2020
(in Rp.)
Code : UNAAN YNA800
Type : THERMO GUN
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 1 170 1,500,000 255,000,000 1
2 2 70 1,500,000 105,000,000 100 1,500,000 150,000,000 2
4 3 35 1,525,000 53,375,000 100 1,500,000 150,000,000 4
5 35 1,525,000 53,375,000 5
6 4 75 1,500,000 112,500,000 25 1,500,000 37,500,000 6
7 35 1,525,000 53,375,000 7
8 8 25 1,500,000 37,500,000 30 1,525,000 45,750,000 8
9 5 1,525,000 7,625,000 9
10 14 110 1,525,000 167,750,000 140 1,525,000 213,500,000 10
11 16 (2) 1,525,000 (3,050,000) 138 1,525,000 210,450,000 11
12 17 45 1,525,000 68,625,000 93 1,525,000 141,825,000 12
13 18 (4) 1,525,000 (6,100,000) 97 1,525,000 147,925,000 13
14 19 70 1,550,000 108,500,000 97 1,525,000 147,925,000 14
15 70 1,550,000 108,500,000 15
16 21 35 1,525,000 53,375,000 62 1,525,000 94,550,000 16
17 70 1,550,000 108,500,000 17
18 18
19 19
20 20
21 TOTAL 213 326,575,000 251 378,525,000 21

Date Signature

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

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

PT. MEDIKA ADIJAYA| 9

 PT. MEDIKA ADIJAYA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2020
(in Rp.)

Customer : TOKO INFRARED Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 197,845,500
7 CRJ 1 197,845,500 -
8 SJ 1 174,636,000 174,636,000

Customer : TOKO AICARE Code : CUS-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 242,655,000
2 SJ 1 273,537,000 516,192,000
8 CRJ 1 242,655,000 273,537,000
17 SJ 1 182,098,125 455,635,125
18 GJ 1 13,068,000 442,567,125

Customer : TOKO SAKURA JAYA Code : CUS-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 262,755,000
4 SJ 1 304,276,500 567,031,500
12 CRJ 1 262,755,000 304,276,500
21 SJ 1 139,404,375 443,680,875

Date Signature

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

PT. MEDIKA ADIJAYA| 10

 PT. MEDIKA ADIJAYA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2020
(in Rp.)

Supplier : PT. KITA SEHATI Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 201,545,000
9 CPJ 1 201,545,000 -

Supplier : PT. INDOMEDIKA Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 210,446,500
14 PJ 1 310,750,000 521,196,500
16 GJ 1 7,810,000 513,386,500
17 CPJ 1 210,446,500 302,940,000

Supplier : PT. OMRON ASIA Code : SUP-003

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 197,750,000
14 CPJ 1 197,750,000 -
19 PJ 1 265,650,000 265,650,000

Supplier : PT. DUNIA MEDIS Code : SUP-004

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance -
3 PJ 1 110,687,500 110,687,500

Date Signature

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

PT. MEDIKA ADIJAYA| 11