PT.

ABADI FURNITUR
PURCHASES JOURNAL
December 2016
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-DS-07/12 PT. DUA SAUDARA 109,000,000 10,900,000 119,900,000 1
2 16 F-KL-16/12 PT. KAWAN LAMA 142,600,000 14,260,000 156,860,000 2
3 28 F-SH-30/12 PT. INFORMA 108,850,000 10,885,000 119,735,000 3
4 4
5 5
6 TOTAL 360,450,000 36,045,000 396,495,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 360,450,000 2-110 396,495,000
Posted by : ............ .................. ...
1-191 36,045,000

Total 396,495,000 Total 396,495,000

1
 PT. ABADI FURNITUR
SALES JOURNAL
December 2016
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 8 F-AF-12-01USAHA JUJUR 176,715,000 119,000,000 160,650,000 16,065,000 119,000,000 1
2 14 F-AF-12-02KARYA UTAMA 112,860,000 76,000,000 102,600,000 10,260,000 76,000,000 2
3 23 F-AF-12-03ERGO JAYA 149,094,000 100,400,000 135,540,000 13,554,000 100,400,000 3
4 4
5 5
6 TOTAL 438,669,000 295,400,000 398,790,000 39,879,000 295,400,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 438,669,000 4-110 398,790,000
Posted by : ............ .................. ...
5-110 295,400,000 2-131 39,879,000
1-150 295,400,000

TOTAL 734,069,000 TOTAL 734,069,000

2
 PT. ABADI FURNITUR
CASH RECEIPTS JOURNAL
December 2016
(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 5 BKM-12-01 KARYA UTAMA 43,892,500 4-120 1,357,500 45,250,000 1
2 8 BKM-12-02 ERGO JAYA 40,850,000 40,850,000 2
3 20 BKM-12-03 USAHA JUJUR 48,600,000 48,600,000 3
4 4
5 5
6 TOTAL 133,342,500 1,357,500 134,700,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 133,342,500 1-130 134,700,000
Posted by : ............ .................. ...
4-120 1,357,500

TOTAL 134,700,000 TOTAL 134,700,000

3
 PT. ABADI FURNITUR
CASH PAYMENTS JOURNAL
December 2016
(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 Sewa alat 1 tahun 1-180 42,600,000 42,600,000 1

2 1 BKK 12-02 Bayar accrued expesenses 2-120 36,250,000 36,250,000 2

3 5 BKK 12-03 Pembelian Kendaraan 1-340 504,000,000 504,000,000 3

4 5 BKK 12-04 PT. KAWAN LAMA 40,150,000 40,150,000 4

5 13 BKK 12-05 PT. INFORMA 52,340,000 52,340,000 5

6 14 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 35,565,000 40,564,500 6

7 2-132 3,124,500 7

8 2-134 1,875,000 8

9 22 BKK 12-07 Angsuran pinjaman 2-210 12,500,000 17,000,000 9

10 9-110 4,500,000 10
11 11
12 12
13 TOTAL 92,490,000 640,414,500 732,904,500 13

Date Signature

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

4
Posted by : ............ .................. ...
 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 42,600,000 1-110 732,904,500
Posted by : ............ .....................
1-340 504,000,000
2-110 92,490,000
2-120 36,250,000
2-130 35,565,000
2-132 3,124,500
2-134 1,875,000
2-210 12,500,000
9-110 4,500,000

TOTAL 732,904,500 TOTAL 732,904,500

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 PT. ABADI FURNITUR
PETTY CASH JOURNAL
December 2016
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 3 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 1,675,000 1,675,000 1
2 15 VKK 12-02 Listrik, Air, dan Telp Nov 2015 Accrued Expenses 2-120 4,125,000 4,125,000 2
3 16 VKK 12-03 Konsumsi Rapat Akhir Tahun Others Operating Expense 6-200 535,250 535,250 3
4 21 VKK 12-04 Kebersihan dan Keamanan Des Others Operating Expense 6-200 625,600 625,600 4
5 28 VKK 12-05 Pemliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 2,056,700 2,056,700 5
6 30 VKK 12-06 Pemasangan iklan Advertising Expenses 6-190 3,256,500 3,256,500 6
7 7
8 TOTAL 12,274,050 12,274,050 8

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 4,125,000 1-120 12,274,050
6-190 3,256,500
6-200 4,892,550

TOTAL 12,274,050 TOTAL 12,274,050

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 PT. ABADI FURNITUR
GENERAL JOURNAL
December 2016
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 19 NK-12-1 Accounts Payable 13,420,000 1

2 VAT (Value Added Tax) In 1,220,000 2

3 Merchandise Inventory 12,200,000 3

4 (Retur pembelian ke PT. KAWANLAMA) 4

5 5

6 27 NK-12/01 VAT (Value Added Tax) Out 999,000 6

7 Sales Return and Allowance 9,990,000 7

8 Accounts Receivable 10,989,000 8

9 (Retur penjualan dari ERGO JAYA) 9

10 10

11 Merchandise Inventory 7,400,000 11

12 Cost of Merchandise Sold 7,400,000 12

13 (Retur penjualan dari ERGO JAYA) 13

14 14

15 29 BM-12/01 Petty Cash 1,000,000 15

16 Other Operating Expenses 1,000,000 16

17 (Koreksi kesalahan) 17

18 18

19 19

20 TOTAL 32,809,000 32,809,000 20

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-120 1,000,000 1-130 10,989,000 Posted by : ............ .................. ...
1-150 7,400,000 1-150 12,200,000
2-110 13,420,000 1-191 1,220,000
2-131 999,000 5-110 7,400,000
4-130 9,990,000 6-200 1,000,000

TOTAL 32,809,000 TOTAL 32,809,000

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 PT. ABADI FURNITUR
INVENTORY CARD
December 2016
(in Rp.)
Code No. : ODFL-02
Product : Olympic Office Desk
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 50 2,500,000 125,000,000 1
2 7 25 2,600,000 65,000,000 50 2,500,000 125,000,000 2
3 25 2,600,000 65,000,000 3
4 8 30 2,500,000 75,000,000 20 2,500,000 50,000,000 4
5 25 2,600,000 65,000,000 5
6 14 20 2,500,000 50,000,000 25 2,600,000 65,000,000 6
7 16 32 2,600,000 83,200,000 57 2,600,000 148,200,000 7
8 19 (3) 2,600,000 (7,800,000) 54 2,600,000 140,400,000 8
9 23 20 2,600,000 52,000,000 34 2,600,000 88,400,000 9
10 27 (2) 2,600,000 (5,200,000) 36 2,600,000 93,600,000 10
11 28 19 2,650,000 50,350,000 36 2,600,000 93,600,000 11
12 19 2,650,000 50,350,000 12
13 TOTAL 73 190,750,000 68 171,800,000 13

Date Signature

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

8
 PT. ABADI FURNITUR
INVENTORY CARD
December 2016
(in Rp.)
Code No. : ODMP06-88
Product : Olympic Office Desk
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 35 2,000,000 70,000,000 1
2 7 20 2,200,000 44,000,000 35 2,000,000 70,000,000 2
3 20 2,200,000 44,000,000 3
4 8 22 2,000,000 44,000,000 13 2,000,000 26,000,000 4
5 20 2,200,000 44,000,000 5
6 14 13 2,000,000 26,000,000 20 2,200,000 44,000,000 6
7 16 27 2,200,000 59,400,000 47 2,200,000 103,400,000 7
8 19 (2) 2,200,000 (4,400,000) 45 2,200,000 99,000,000 8
9 23 22 2,200,000 48,400,000 23 2,200,000 50,600,000 9
10 27 (1) 2,200,000 (2,200,000) 24 2,200,000 52,800,000 10
11 28 26 2,250,000 58,500,000 24 2,200,000 52,800,000 11
12 26 2,250,000 58,500,000 12
13 TOTAL 71 157,500,000 56 116,200,000 13

Date Signature

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

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