PT.

HOT & COLD

JURNAL PEMBELIAN
DESEMBER 2017

Date Doc No Description Ref Pembelian (Merchandise

Inventory)
12/7/2017 F-RR-07/12 PT. RAYIRAKA 76,850,000
12/16/2017 F-DC-16/12 PT. DISPERCINDO 77,940,000.00
12/28/2017 F-JR-28/12 PT. JAYA RAYA 66,750,000.00

TOTAL 221,540,000.00
 PT. HOT & COLD
JURNAL PEMBELIAN
DESEMBER 2017

Debet Credit
Others Utang Dagang (Account
PPN (VAT IN)
Ref Account Total Payable)
7,685,000 84,535,000
7,794,000.00 85,734,000.00
6,675,000.00 73,425,000.00

22,154,000.00 - - - 243,694,000.00

1-150 221.540.000,00 2-110 243.694.000,00

1-191 22.154.000,00

243.694.000,00 243.694.000,00
 D
Date Doc No Description Ref Account Receivable
(Piutang Dagang)
12/5/2017 F-HC-12-01 TOKO VIRGO JAYA 82,912,500
12/11/2017 F-HC-12-02 TOKO PANCURAN MAS 72,875,000.00
12/14/2017 F-HC-12-03 TOKO USAHA IKHLAS 58,575,000.00
12/23/2017 F-HC-12-04 TOKO VIRGO JAYA 82,788,750.00

TOTAL 297,151,250.00
 PT. HOT & COLD
JURNAL PENJUALAN
DESEMBER 2017

Debet Credit
Cost Of Merchandise Others
Sales Vat-Out
Sold/HPP Ref Account Total
60,300,000 75,375,000 7,537,500
53,000,000 66,250,000.00 6,625,000.00
43,130,000.00 53,250,000.00 5,325,000.00
60,210,000.00 75,262,500.00 7,526,250.00

216,640,000.00 - - - 270,137,500.00 27,013,750.00

1-130 297.151.250,00
1-150 216.640.000,00

513.791.250,00
 Credit
Merchandise Others
Inventory Ref Account Total
60,300,000
53,000,000
43,130,000
60,210,000

216,640,000.00 - - -

297.151.250,00 1-150 270.137.500,00

216.640.000,00 1-150 27.013.750,00
27.013.750,00
1-150 216.640.000,00
513.791.250,00 513.791.250,00
 PT. HOT & COLD
JURNAL PENERIMAAN K
DESEMBER 2017

Debet
Date Doc No Description Ref
Cash In Bank

12/6/2017 BKM 12-01 TOKO USAHA IKHLAS 56,271,600

12/12/2017 BKM 12-02 TOKO VIRGO JAYA 49,135,000
12/19/2017 BKM 12-03 TOKO PANCURAN MAS 50,235,500.00

TOTAL 155,642,100
 PT. HOT & COLD
JURNAL PENERIMAAN KAS
DESEMBER 2017

Debet Credit
Others Others
Account Receivable
Account No Amount Account No Amount
4-120 1,148,400 57,420,000
49,135,000
50235500

1,148,400 156,790,500

1-110 155.642.100 1-130 156.790.500

4-120 1.148.400

156.790.500 156.790.500
 PT. HOT &
JURNAL PENGELU
DESEMBER

Date Doc No Description Ref

12/4/2017 BKK 12-01 Sewa peralatan dibayar di muka

12/4/2017 BKK 12-02 Gaji karyawan
12/5/2017 BKK 12-03 Kendaraan operasional
12/6/2017 BKK 12-04 PT. DISPERCINDO
12/13/2017 BKK 12-05 Pelunasan Pajak

12/14/2017 BKK 12-06 PT. JAYA RAYA

12/22/2017 BKK 12-07 Pembayaran Utang Bank Mandiri

TOTAL
 PT. HOT & COLD
JURNAL PENGELUARAN KAS
DESEMBER 2017

Debet Credit
Others
Account Payable Cash In Bank
Account No Amount
1-180 36,000,000 36,000,000
2-120 60,054,750 60,054,750
1-340 567,840,000 567,840,000
47,750,500 47,750,500
2-130 37,867,500.00 43,499,700
2-132 3,265,450.00
2-134 2,366,750.00
51,560,000 51,560,000
2-210 17,000,000.00 23,120,000
9-110 6,120,000.00

99,310,500 - 730,514,450 829,824,950

2-110 99.310.500
1-180 36.000.000
2-120 60.054.750

1-340 567.840.000
2-130 37.867.500,00
2-132 3.265.450,00
2-134 2.366.750,00
2-210 17.000.000,00
9-110 6.120.000,00
829.824.950
 Credit
Others
Account No Amount

- -

10.500 1-110 829.824.950

00.000
54.750

840.000
67.500,00
5.450,00
6.750,00
00.000,00
0.000,00
824.950 829.824.950
 PT. HOT & COLD
JURNAL KAS KECIL
DESEMBER 2017

Date Doc No Description Ref

12/5/2017 VKK 12-01 Keperluan Rumah Tangga Kantor

12/15/2017 VKK 12-02 Pembayaran Listrik, Air, Telepon
12/16/2017 VKK 12-03 Pembelian Konsumsi Rapat
12/20/2017 VKK 12-04 Pembayaran Iuran Lingkungan
12/28/2017 VKK 12-05 Pemeliharaan Perlengkapan dan Peralatan
12/29/2017 VKK 12-06 Pembayaran Spanduk

TOTAL
 PT. HOT & COLD
JURNAL KAS KECIL
DESEMBER 2017

Debet Credit

Account Name Acc No Amount Petty Cash

Other Operating Expense 6-200 1,654,250 1,654,250

Accured Expense 2-120 4,733,125 4,733,125
Other Operating Expense 6-200 398,750.00 398,750.00
Other Operating Expense 6-200 698,450.00 698,450.00
Other Operating Expense 6-200 1,654,450.00 1,654,450.00
Advertising Expense 6-190 2,347,250.00 2,347,250.00

11,486,275.00 11,486,275.00

6-200 4.405.900,00 1-120 11.486.275,00

2-120 4.733.125
6-190 2.347.250,00
11.486.275,00 11.486.275,00
 Pembelian Penjualan
Tanggal
Unit Harga/Unit Total Unit Harga/Unit
11/30/2017
12/5/2017 33 1,100,000
12/7/2017 30 1,150,000 34,500,000

12/11/2017 22 1,100,000

12/14/2017 10 1,100,000
8 1,150,000
12/16/2017 32 1,150,000 36,800,000
12/19/2017 2 1,150,000 2,300,000
12/23/2017 25 1,150,000
12/26/2017 1 1,150,000
12/28/2017 37 1,150,000 42,550,000
 WDP-200

Penjualan Persediaan
Total Unit Harga/Unit Total
65 1,100,000 71,500,000
36,300,000 32 1,100,000 35,200,000
32 1,100,000 35,200,000
30 1,150,000 34,500,000
24,200,000 10 1,100,000 11,000,000
30 1,150,000 34,500,000
11,000,000 22 1,150,000 25,300,000
9,200,000
54 1,150,000 62,100,000
52 1,150,000 59,800,000
28,750,000 27 1,150,000 31,050,000
1,150,000 28 1,150,000 32,200,000
65 1,150,000 74,750,000
 Pembelian Penjualan
Tanggal
Unit Harga/Unit Total Unit Harga/Unit
11/30/2017
12/5/2017 20 1,200,000
12/7/2017 35 1,210,000 42,350,000

12/11/2017 24 1,200,000

12/14/2017 6 1,200,000
13 1,210,000
12/16/2017 34 1,210,000 41,140,000
12/19/2017 1 1,210,000 1,210,000
12/23/2017 26 1,210,000
12/26/2017 1 1,210,000
12/28/2017 20 1,210,000 24,200,000
 WDP-300

enjualan Persediaan
Total Unit Harga/Unit Total
50 1,200,000 60,000,000
24,000,000 30 1,200,000 36,000,000
30 1,200,000 36,000,000
35 1,210,000 42,350,000
28,800,000 6 1,200,000 7,200,000
35 1,210,000 42,350,000
7,200,000 22 1,210,000 26,620,000
15,730,000
56 1,210,000 67,760,000
55 1,210,000 66,550,000
31,460,000 29 1,210,000 35,090,000
1,210,000 30 1,210,000 36,300,000
50 1,210,000 60,500,000
 PT. HOT&COLD
GENERAL JOURNAL
PERIODE DESEMBER 2017

TGL NAMA AKUN COA

### Allowance of Doubtful Debt 1-140

Account Receivable 1-130
### Account Payable 2-110
VAT In 1-191
Merchandise Inventory 1-130
### Sales Return and Allowance 4-130
VAT Out 2-131
Account Receivable 1-130
Merchandise Inventory 1-150
Cost of Merchandise Sold 5-110
### Petty Cash 1-120
Other Operating Expense 6-200
Total
&COLD
JOURNAL
EMBER 2017

DEBET KREDIT

26,785,600
26,785,600
3,861,000
351,000
3,510,000
2,950,000
295,000
3,245,000
2,360,000
2,360,000
90,000
90,000
36,341,600 36,341,600