PT.

RUMAH KITA MEBEL

PURCHASE JOURNAL
31-Dec-19
DEBET KREDIT
EVIDENCE DESCRIPTION/
DATE MERCH. INV. VAT FREIGHT ACC.
NUMBER KREDITUR
(11300) INCOME(11700) PAID(51200) PAYABLE(21100)
7 FPB12-01 PT. Central Indonesia Rp 205,000,000 Rp 20,500,000 Rp 225,500,000
15 FPB12-02 PT. King Koil Indonesia Rp 980,000,000 Rp 98,000,000 Rp 1,078,000,000
25 FPB12-03 PT. Central Indonesia Rp 307,500,000 Rp 30,750,000 Rp 338,250,000

TOTAL Rp 1,492,500,000 Rp 149,250,000 Rp 1,641,750,000

RECAPITULATION
DEBET KREDIT
ACC. NUMBER TOTAL ACC. NUMBER TOTAL
11300 Rp 1,492,500,000 21100 Rp 1,641,750,000
11700 Rp 149,250,000

TOTAL Rp 1,641,750,000 TOTAL Rp 1,641,750,000

 PT. RUMAH KITA MEBEL
SALES JOURNAL
31-Dec-19
EVIDENCE DEBET KREDIT
DATE NUMBER DESCRIPTION/DEBITUR ACC. RECEIVABLE COGS SALES OF MERCH. VAT OUTCOME MERCH. INV, FREIGHT COLLECTION
11201 51100 41100 21600 11300 41200
2019
DES

RECAPITULATION
DEBET KREDIT
ACC. NUMBER TOTAL ACC. NUMBER TOTAL

TOTAL TOTAL
 PT. RUMAH KITA MEBEL
CASH PAYMENT JOURNAL
31-Dec-19
DEBET KREDIT
EVIDENCE
DATE DESCRIPTION ACC. OTHER CASH IN
NUMBER
PAYABLE(21100) ACC. NO. AMOUNT BANK(11101)
2019
DES

RECAPITULATION
DEBET KREDIT
ACC. NUMBER TOTAL ACC. NUMBER TOTAL

TOTAL TOTAL
KREDIT
PURCHASE
DISCOUNT(51300)
 PT. RUMAH KITA MEBEL
CASH RECEIPT JOURNAL
31-Dec-19
DEBET KREDIT
EVIDENCE SALES OF ACCOUNT
DATE DESCRIPTION CASH IN BANK OTHER OTHER
NUMBER MERCHANDISE( RECEIVABLE(
(11101)
ACCOUNT ACC. NO. AMOUNT 41100) 11201) ACCOUNT ACC. NO. AMOUNT
2019
DES

RECAPITULATION
DEBET KREDIT
ACC. NUMBER TOTAL ACC. NUMBER TOTAL

TOTAL TOTAL
 PT. RUMAH KITA MEBEL
GENERAL JOURNAL
Tuesday, December 31, 2019
EVIDENCE REF DEBET KREDIT
DATE DESCRIPTION
NUMBER
2019
DES

Rekapitulasi
No. Akun Jumlah No. Akun Jumlah

JUMLAH JUMLAH
 PT. RUMAH KITA MEBEL
JURNAL PENYESUAIAN
Tuesday, December 31, 2019
EVIDENCE REF DEBET KREDIT
DATE DESCRIPTION
NUMBER
2019
DES

Rekapitulasi
No. Akun Jumlah No. Akun Jumlah

JUMLAH JUMLAH
 PT. RUMAH KITA MEBEL
JURNAL PENUTUP
Tuesday, December 31, 2019
EVIDENCE
DATE DESCRIPTION REF DEBET KREDIT
NUMBER
2019
DES

Rekapitulasi
No. Akun Jumlah No. Akun Jumlah

JUMLAH JUMLAH
 PT. RUMAH KITA MEBEL
LEDGER
CASH IN BANK NO.11101

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
2019
DES

PETTY CASH NO.11102

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ACCOUNTS RECEIVABLE NO.11201

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ALLOWANCE FOR DOUBTFUL DEBT. NO.11202

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

MARCHANDISE INVENTORY NO.11300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

STORE SUPPLIES NO.11400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
PREPAID ADVERTISING NO.11500

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

PREPAID INSURANCE NO.11600

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

PREPAID INCOME TAX NO.11700

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

VAT IN COME NO.11800

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

STOCK INVESTMENT NO.11900

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

LAND NO.12100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

BUILDING NO.12201

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
ACCUM. DEP. BUILDING NO.12202

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

VEHICLE NO.12301

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ACCUM. DEP. VEHICLE NO.12302

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

EQUIPMENT NO.12401

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ACCUM. DEP. EQUIPMENT NO.12402

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ACCOUNTS PAYABLE NO.21100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

ACCRUED EXPENSE NO.21200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

VAT PAYABLE NO.21300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

VAT OUTCOME NO.21400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

BANK'S LOAN NO.22100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

COMMON STOCK NO.31100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

RETAINED EARNING NO.31200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

SALES OF MERCHANDISE NO.41100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

FREIGHT COLLECTION No. 41200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
SALES DISCOUNT No. 41300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

SALES RETURN No. 41400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

COGS No. 51100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

FEIGHT PAID No. 51200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

PUCHASE DISCOUNT No. 51300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

PURCHASE RETURN No. 51400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
ADVERTISING EXPENSE No. 61100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

PROMOTION No. 61200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

TELP. AND ELECTRICITY EXPENSE No. 61300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

RENT EXPENSE No. 61400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

OFFICE SUPPLIES EXPENSE No. 61500

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

MAINTENANCE AND REPAIR EXPENSE No. 61600

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

BAD DEPT EXPENSE No. 61700

 SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

DEPRECIATION EXPENSE No. 61800

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

INSURANCE EXPENSE No. 61900

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

WAGES AND SALARIES SALES EXPENSE No. 62100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

WAGES AND SALARIES ADM. EXPENSE No. 62200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

OTHER EXPENSE No. 69000

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

INTEREST INCOME No. 81100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

INTEREST EXPENSE No. 91000

 SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

BANK SERVICE CHARGE No. 92000

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT

INCOME TAX EXPENSE No. 93000

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
 PT. RUMAH KITA MEBEL
TRIAL BALANCE
Tuesday, December 31, 2019
SALDO
NO.AKUN AKUN
DEBET KREDIT
11101 CASH IN BANK
11102 PETTY CASH
11201 ACOUNTS RECEIVABLE
11202 ALLOWANCE FOR DOUBTFUL DEBT
11300 MERCHANDISE INVENTORY
11400 STORE SUPPLIES
11500 PREPAID ADVERTISING
11600 PREPAID INSURANCE
11700 PREPAID INCOME TAX
11800 VAT INCOME
11900 STOCK INVESTMENTS
12100 LAND
12201 BULDING
12202 ACCUM. DEP. BULDING
12301 VIHICLE
12302 ACCUM. DEP. VIHICLE
12401 EQUIPMENT
12402 ACCM. DEP. EQUPMENT
21100 ACCOUNT PAYABLE
21200 ACCRUED EXPENSE
21300 VAT PAYABLE
21400 VAT OUTCOME
22100 BANK'S LOAN
31100 COMMON STOCK
31200 RETAINED EARNING
41100 SALES OF MERCHANDISE
41200 FREIGHT COLLECTED
41300 SALES DISCOUNT
41400 SALES RETURN
51100 COST OF GOOD SOLD
51200 FREIGHT PAID
51300 PURCHASE DISCOUNT
51400 PURCHASE RETURN
61100 ADVERTISING EXPENSE
61200 PROMOTION EXPENSE
61300 TELP. ELEC. AND WATER EXPENSE
61400 RENT EXPENSE
61500 OFFICE SUPPLIES EXPENSE
61600 MAINTENANCE EXPENSE
61700 BAD DEBT EXPENSE
61800 DEPRECIATION EXPENSE
61900 INSURANCE EXPENSE
62100 WAGES AND SALARIES SALES EXPENSE
62200 WAGES AND SALARIES ADM. EXPENSE
69000 OTHER EXPENSE
81000 INTEREST INCOME
91000 INTEREST EXPENSE
92000 BANK SERVICE CHARGE
93000 INCOME TAX EXPENSE
 PT. RUMAH KITA MEBEL
BALANCE SHEET
Tuesday, December 31, 2019
AKUN JUMLAH AKUN JUMLAH
AKTIVA : KEWAJIBAN DAN MODAL :
 PT. RUMAH KITA MEBEL
WORKSHEET
Tuesday, December 31, 2019
NERACA SALDO
NO. NERACA SALDO PENYESUAIAN LABA/RUGI NERACA
AKUN SETELAH DISESUAIKAN
AKUN
D K D K D K D K D K
11101 CASH IN BANK
11102 PETTY CASH
11201 ACOUNTS RECEIVABLE
11202 ALLOWANCE FOR DOUBTFUL DEBT
11300 MERCHANDISE INVENTORY
11400 STORE SUPPLIES
11500 PREPAID ADVERTISING
11600 PREPAID INSURANCE
11700 PREPAID INCOME TAX
11800 VAT INCOME
11900 STOCK INVESTMENTS
12100 LAND
12201 BULDING
12202 ACCUM. DEP. BULDING
12301 VIHICLE
12302 ACCUM. DEP. VIHICLE
12401 EQUIPMENT
12402 ACCM. DEP. EQUPMENT
21100 ACCOUNT PAYABLE
21200 ACCRUED EXPENSE
21300 VAT PAYABLE
21400 VAT OUTCOME
22100 BANK'S LOAN
31100 COMMON STOCK
31200 RETAINED EARNING
41100 SALES OF MERCHANDISE
41200 FREIGHT COLLECTED
41300 SALES DISCOUNT
41400 SALES RETURN
51100 COST OF GOOD SOLD
51200 FREIGHT PAID
51300 PURCHASE DISCOUNT
51400 PURCHASE RETURN
61100 ADVERTISING EXPENSE
61200 PROMOTION EXPENSE
61300 TELP. ELEC. AND WATER EXPENSE
61400 RENT EXPENSE
61500 OFFICE SUPPLIES EXPENSE

NERACA SALDO
NO. NERACA SALDO PENYESUAIAN LABA/RUGI NERACA
AKUN SETELAH DISESUAIKAN
AKUN
D K D K D K D K D K
61600 MAINTENANCE EXPENSE
61700 BAD DEBT EXPENSE
61800 DEPRECIATION EXPENSE
61900 INSURANCE EXPENSE
62100 WAGES AND SALARIES SALES EXPENSE
62200 WAGES AND SALARIES ADM. EXPENSE
69000 OTHER EXPENSE
81000 INTEREST INCOME
91000 INTEREST EXPENSE
92000 BANK SERVICE CHARGE
93000 INCOME TAX EXPENSE
 PT. RUMAH KITA MEBEL
RETAINED EARNING STATEMENT
Tuesday, December 31, 2019
 PT. RUMAH KITA MEBEL
INCOME STATEMENT
Tuesday, December 31, 2019
 PT. RUMAH KITA MEBEL
STATEMENT CASH FLOW
Tuesday, December 31, 2019
ARUS KAS DARI OPERASIANAL :
PENAMBAHAN :

PENGURANGAN:

ARUS KAS DARI INVESTASI :

PENAMBAHAN :

PENGURANGAN:

ARUS KAS DARI PENDANAAN :

PENAMBAHAN :

PENGURANGAN:
 PT. RUMAH KITA MEBEL
BUKU PEMBANTU PIUTANG
Tuesday, December 31, 2019
KO MEBEL MURAH
SALDO
TGL KETERANGAN REFF DEBET KREDIT
DEBET
2019 SALDO V
DES

MAKMUR JAYA
SALDO
TGL KETERANGAN REFF DEBET KREDIT
DEBET
SALDO V

GRIYA SPING BED

TGL KETERANGAN REFF DEBET KREDIT SALDO
DEBET
SALDO V

ISTANA SPRING BAD

TGL KETERANGAN REFF DEBET KREDIT SALDO
DEBET
SALDO V

TOKO YUKI
TGL KETERANGAN REFF DEBET KREDIT SALDO
DEBET
SALDO V
VICTORIA SPRING BED
TGL KETERANGAN REFF DEBET KREDIT SALDO
DEBET
SALDO V

ZULFA SPRING BAD

TGL KETERANGAN REFF DEBET KREDIT SALDO
DEBET
SALDO V
SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT
SALDO
KREDIT

SALDO
KREDIT
 PT. RUMAH KITA MEBEL
BUKU PEMBANTU UTANG
Tuesday, December 31, 2019
PT. KING KOIL INDONESIA
SALDO
TANGGAL KETERANGAN REFF DEBET KREDIT
DEBET KREDIT
2019 SALDO V
DES

PT. CENTRAL INDONESIA

TANGGAL KETERANGAN REFF DEBET KREDIT SALDO
DEBET KREDIT
SALDO V

TANGGAL KETERANGAN REFF DEBET KREDIT SALDO

DEBET KREDIT
SALDO V

TANGGAL KETERANGAN REFF DEBET KREDIT SALDO

DEBET KREDIT
SALDO V
 PT. RUMAH KITA MEBEL
POST CLOSING TRIAL BALANCE
Tuesday, December 31, 2019
SALDO
NO.AKUN AKUN
DEBET KREDIT
 LEMBAR KERJA

PT. RUMAH KITA MEBEL

(SIKLUS AKUNTANSI PERUSAHAAN DAGANG
DENGAN PEREDARAN BRUTO ANTARA 4,8 - 50 MILYAR)

MAPEL : PAJDM
NAMA :
KELAS : XII AKL 3

SMKN 2 PALANGKA RAYA

TH 2020
 KARTU PERSEDIAAN
NAMA BARANG : KING KOIL KING SIZE

IN OUT
DATE INVOICE NO. DESCRIPTION
Qty Price Amount Qty Price

NAMA BARANG : KING KOIL QUEEN SIZE

IN OUT
DATE INVOICE NO. DESCRIPTION
Qty Price Amount Qty Price

NAMA BARANG : KING KOIL SINGLE SIZE

IN OUT
DATE INVOICE NO. DESCRIPTION
Qty Price Amount Qty Price
 NAMA BARANG : CENTRAL KING SIZE

IN OUT
DATE INVOICE NO. DESCRIPTION
Qty Price Amount Qty Price

NAMA BARANG : CENTRAL SINGLE SIZE

IN OUT
DATE INVOICE NO. DESCRIPTION
Qty Price Amount Qty Price
 SIZE
METODE: FIFO
OUT BALANCE
Amount Qty Price Amount

N SIZE
METODE: FIFO
OUT BALANCE
Amount Qty Price Amount

E SIZE
METODE: FIFO
OUT BALANCE
Amount Qty Price Amount
SIZE
METODE: FIFO
OUT BALANCE
Amount Qty Price Amount

E SIZE
METODE: FIFO
OUT BALANCE
Amount Qty Price Amount