Siklus

PT.
IMPREST
DATE FAKTUR NO. DESCRIPTION POST REF
Des 2 F-GS-02/12 PT.Yosepa

12 F-GS-12/12 CV. Mata
20 F-GS-20/12 PT. Sunarno
28 F-GS-28/12 PT. Abadi
TOTAL
AMOUNT
PT. BUDIYANI BERDIKARI
SALES JOURNAL
Desember 2016
11300 51100 41100
DEBET CREDIT
ACCOUNT RECEIVABLE COST OF MERCHANDISE SOLD SALES
Rp 60,874,000 Rp 44,992,000 Rp 55,340,000

Rp 63,694,400 Rp 42,933,996 Rp 57,904,000
Rp 58,402,300 Rp 40,820,131 Rp 53,093,000
Rp 61,303,000 Rp 48,777,596 Rp 55,730,000
Rp 244,273,700 Rp 177,523,723 Rp 222,067,000
Rp 421,797,423 Rp
21300 11500
CREDIT
VAT OUT MERCHANDISE INVENTORY
Rp 5,534,000 Rp 44,992,000
Rp 5,790,400 Rp 42,933,996
Rp 5,309,300 Rp 40,820,131
Rp 5,573,000 Rp 48,777,596
Rp 22,206,700 Rp 177,523,723
421,797,423
IMPREST
DATE EVIDENCE NUMBER DESCRIPTION
Des 1 BKK-12-01 Pembayaran gaji bulan November

3 BKK-12-02 Pembayaran sewa
7 BKK-12-03 Pelunasan
9 BKK-12-04 Pelunasan pajak bulan November
11 BKK-12-05 PT. Gurih

15 BKK-12-06 PT. Solo Motor
18 BKK-12-07 PT. Sedap
28 BKK-12-08 Pengisian kembali dana kas kecil
TOTAL
AMOUNT
CASH PAYMENT JOURNAL
Desember 2016
DEBET
CHECK NUMBER POST REF OTHERS
ACCOUNT PAYABLE
ACCOUNT
Accrued Expense
Rent Expense
Rp 27,246,000
Income Tax Article 21 Payable
Vat out
Income Tax Expense
Rp 28,104,000
Vehicle
Rp 32,667,500
Office Suplies
Advertising Expense
Other Operating Expense
Accrued Expense
Rp 88,017,500
Rp
DEBET CREDIT
OTHERS
PURCHASE DISCOUNT VAT IN
ACC NO TOTAL
21200 Rp 48,960,000
11800 Rp 168,000,000
Rp 544,920
21303 Rp 1,849,000 Rp 17,589,880
21300 Rp 22,844,000
21304 Rp 2,284,400
13300 Rp 18,250,000
22100 Rp 600,000
82100 Rp 900,000
11600 Rp 3,416,700
62000 Rp 3,660,000
Rp 270,764,100 Rp 544,920 Rp 17,589,880
358,781,600 Rp
T
CASH IN BANK
Rp 48,960,000
Rp 168,000,000
Rp 26,701,080
Rp 9,387,520
Rp 28,104,000
Rp 18,250,000
Rp 32,667,500
Rp 8,576,700
Rp 340,646,800
358,781,600
PT. BUDIYA
PURCHAS
Desem
IMPREST
DATE FAKTUR NUMBER DESCRIPTION POS REF
Des 4 F-MA-04/12 PT. Sedap

16 F-MA-16/12 PT. Gurih
22 F-MA-22/12 PT. Winardi
30 F-MA-30/12 PT. Sedap
TOTAL
AMOUNT
PURCHASE JOURNAL
Desember 2016
DEBET
FREIGHT PAID VAT IN MERCHANNDISE INVENTORY
Rp 4,308,220 Rp 43,082,200
Rp 4,767,840 Rp 47,678,400
Rp 4,335,760 Rp 43,357,600
Rp 5,624,960 Rp 56,249,600
Rp 19,036,780 Rp 190,367,800
Rp 209,404,580
CREDIT
ACCOUNT PAYABLE
Rp 47,390,420
Rp 52,446,240
Rp 47,693,360
Rp 61,874,560
Rp 209,404,580
Rp 209,404,580
IMPREST
DATE EVIDENCE NUMBER DESCRIPTION POS REF
Des 4 BKM 12-01 PT. Yosepa

10 BKM 12-02 CV.Mata
14 BKM 12-03 PT.Kirana
18 BKM 12-04 PT. Abadi
23 BKM 12-05 Kesalahan pencatatan
28 BKM 12-06 PT. Sunarno
TOTAL
AMOUNT
CASH RECAIPT JOURNAL
Desember 2016
DEBET
OTHERS
CASH IN BANK SALES DISCOUNT
ACCOUNT ACC NO.
Rp 31,587,000
Rp 35,285,690 Rp 1,091,310
Rp 40,780,000
Rp 34,729,000
Rp 6,300,000
Rp 20,000,000
Rp 168,681,690 Rp 1,091,310
Rp
CREDIT
S OTHERS
ACCOUNT RECEIVABLE
TOTAL ACCOUNT ACC NO.
Rp 31,587,000
Rp 36,377,000
Devidence Income 81600
Rp 34,729,000
Devidence Income 81600
Rp 20,000,000
Rp 122,693,000
169,773,000 Rp
TOTAL
Rp 40,780,000
Rp 6,300,000
Rp 47,080,000
169,773,000
GENERAL JOURNAL
Desember 2016
FLUKTUASI
DATE EVIDENCE NUMBER DESCRIPTION
Des 3 NK-GS-12-01 Sales Return and Allowances

Vat out
Account Receivable
Merchandise Inventory
Cost of Merchandise Sold
17 NK-PS-17-12 Account Payable
Merchandise Inventory
Vat In
30 Memo 12-01 Deviden
Deviden Payable
TOTAL
BERDIKARI
OURNAL
r 2016
ACC REF DEBET CREDIT
41300 Rp 3,760,000
21300 Rp 376,000
11300 Rp 4,136,000
11500 Rp 3,012,000
51100 Rp 3,012,000
21100 Rp 2,894,320
11500 Rp 2,631,200
11900 Rp 263,120
31200 Rp 315,000,000
21305 Rp 315,000,000
Rp 325,042,320 Rp 325,042,320
RECAPITULATION
Desember 2016
IMPREST
RECAPITULATION SALES JOURNAL

ACC NO DEBET ACC NO CREDIT
11300 Rp 244,273,700 11500 Rp 177,523,723
51100 Rp 177,523,723 21300 Rp 22,206,700
41100 Rp 222,067,000
Rp 421,797,423 Rp 421,797,423
RECAPITULATION CASH RECEIPT JOURNAL

11100 Rp 168,681,690 11300 Rp 122,693,000
41200 Rp 1,091,310 81600 Rp 47,080,000
Rp 169,773,000 Rp 169,773,000
RECAPITULATION PURCHASE JOURNAL

11500 Rp 190,367,800 2100 Rp 209,404,580
11900 Rp 19,036,780
Rp 209,404,580 Rp 209,404,580
RECAPITULATION CASH PAYMENT JOURNAL

21100 Rp 88,017,500 11100 Rp 340,646,800
11600 Rp 600,000 11900 Rp 17,589,880
11800 Rp 168,000,000 31200 Rp 544,920
21200 Rp 48,960,000
21200 Rp 3,660,000
21300 Rp 22,844,000
21302 Rp 1,849,000
13300 Rp 18,250,000
62000 Rp 3,416,700
61900 Rp 900,000
91430 Rp 2,284,400
Rp 358,781,600 Rp 358,781,600
RECAPITULATION GENERAL JOURNAL

41300 Rp 3,760,000 11300 Rp 4,136,000
21300 Rp 376,000 51100 Rp 3,012,000
11500 Rp 3,012,000 11500 Rp 263,120
21100 Rp 2,894,320 11900 Rp 2,631,200
31200 Rp 315,000,000 21305 Rp 315,000,000
Rp 325,042,320 Rp 325,042,320
PT.BUDIYANI BERDIKARI
ADJUSTEMENT
Desember 2016
DATE EVIDENCE NUMBER DECRIPTION
Des 31 Memo 12 - 04 Depreciation Expense Building

Account Depreciation Building
Depreciation Expense Vehicles
Account Depreciation Vehicles
Depreciation Expense Equipment
Account Expense Equipment
31 Memo 12 - 05 Advertising Expense
Other Operating Expense
Petty Cash
31 Memo 12 - 06 Cash In Bank
Bank Service Charge
Interest Income
31 Memo 12 - 07 Doubtful Debt
Allowances of Doubtful Debt
31 Memo 12 - 08 Office Supplies Expense
Office Supplies
31 Memo 12 - 09 Utilities Expense
Accrued Expense
31 Memo 12 - 10 Insurance Expense
Prepaid Insurance
31 Memo 12 - 11 Rent Expense
Prepaid Rent
31 Memo 12 - 12 Income Taxes Expense
Income Taxes Payable 25
31 Memo 12 - 13 Wages and Salaries
Income Taxes Payable 21
Accrued Expense
TOTAL
ACC REF DEBIT CREDIT
61501 Rp 3,125,000
13201 Rp 3,125,000
61502 Rp 2,906,250
13301 Rp 2,906,250
13304 Rp 1,285,000
61503 Rp 1,285,000
61900 Rp 198,500
62000 Rp 356,000
11200 Rp 554,500
11100 Rp 2,552,480
82200 Rp 196,800
81100 Rp 2,749,280
61300 Rp 1,670,475
11400 Rp 1,670,475
61200 Rp 9,262,500
11600 Rp 9,262,500
61100 Rp 3,576,700
21200 Rp 3,576,700
61600 Rp 3,120,000
11700 Rp 3,120,000
61700 Rp 6,500,000
11800 Rp 6,500,000
11902 Rp 2,174,970
21304 Rp 2,174,970
61800 Rp 38,829,000
21302 Rp 1,849,000
21200 Rp 36,980,000
Rp 75,753,675 Rp 75,753,675
GENERAL JOURNAL
Desember 2016
IMPREST
ACCOUNT :CASH IN BANK BNI

DATE DESCRIPTION POS REF DEBIT
DES 1 BALANCE TB
31 Posting crj-1 Rp 168,681,690
31 Posting cpj-1
ACCOUNT : PETTY CASH

DES 1 BALANCE TB
ACCOUNT : ACCOUNT RECEIVBALE

DES 1 BALANCE TB
31 SJ-1 Rp 244,273,700
31 CRJ-1
31 GJ
ACCOUNT : ALLOWANCES OF DOUBTFUL DEBT

DES 1 BALANCE TB
ACCOUNT : MERCHANDISE INVENTORY

DES 1 BALANCE TB
31 POSTING PJ-1 Rp 190,367,800
31 POSTING SJ-1
31 POSTING GJ-2 Rp 3,012,000
ACCOUNT :OFFICE SUPPLIES

DES 1 BALANCE TB
31 POSTING CPJ-1 Rp 600,000
ACCOUNT : PREPAID INSURANCE

POS REF DEBIT
DATE DESCRIPTION
DES
1 BALANCE TB
ACCOUNT : PREPAID RENT

POS REF DEBIT
DATE DESCRIPTION
DES 1 BALANCE TB
31 CASH PAYMENT JOURNAL CPJ-1 Rp 168,000,000
ACCOUNT : VAT IN
DEBIT
DATE DESCRIPTION POS REF
DES 1 BALANCE TB
31 PURCHASE JOURNAL PJ-1 Rp 19,036,780
31 CASH PAYMENT JOURNAL CPJ-1
31 POSTING GJ
ACCOUNT : INVESTMENT
DES 1 BALANCE TB
ACCOUNT : LAND
DES 1 BALANCE TB
ACCOUNT : BUILDING
DES 1 BALANCE TB
ACCOUNT : ACC DEP BUILDING
DES 1 BALANCE TB
ACCOUNT :VEHICLES
DES 1 BALANCE TB
31 POSTING CPJ-1 Rp 18,250,000
ACCOUNT : ACC DEP VEHICLES

DES 1 BALANCE TB
ACCOUNT : EQUIPTMENT
DES 1 BALANCE TB
ACCOUNT : ACC DEP EQUIPTMENT

DES 1 BALANCE TB
ACCOUNT : ACCOUNT PAYABLE

DES 1 BALANCE TB
31 POSTING PJ
31 POSTING CPJ Rp 88,017,500
31 POSTING GJ Rp 2,894,320
ACCOUNT : ACCRUED EXPENSES

DES 1 BALANCE TB
ACCOUNT : VAT OUT

DES 1 BALANCE TB
31 POSTING SJ-1
31 POSTING GJ Rp 376,000
ACCOUNT : INCOME TAXES PAYABLE (21)

DES 1 BALANCE TB
31 CASH PAYMENT JOURNAL CPJ-1 Rp 1,849,000
ACCOUNT : INCOME TAXES PAYABLE 25

DES 1 CASH PAYMENT JOURNAL CPJ-1
ACCOUNT : DEVIDEN PAYABLE

DES 1 POSTING GJ-1
ACCOUNT : BANK JATENG LOAN

DES 1 BALANCE
ACCOUNT : CAPITAL STOCK

DES 1 DESCRIPTION
ACCOUNT : DEVIDEND
DES 1 POSTING Rp 315,000,000
ACCOUNT : ADDITIONAL PAID IN CAPITAL

DES 1 BALANCE
ACCOUNT : RETAINED EARNINGS

DES 1 0
ACCOUNT : INCOME SUMMARY

DESCRIPTION POS REF DEBIT
DATE
DES 1 BALANCE
ACCOUNT : SALES
DESCRIPTION POS REF DEBIT
DATE
DES 1 BALANCE
31 SALES JOURNAL SJ-1
ACCOUNT : SALES DISCOUNT

DES 1 BALANCE 0
31 CASH RECEIPT JORUNAL CRJ-1 Rp 1,091,310
ACCOUNT : SALES RETURN AND ALLOWANCES

DES 1 BALANCE TB
31 POSTING GJ-1 Rp 3,760,000
ACCOUNT : COST OF MERCHANDISE SOLD

DES 1 BALANCE TB
31 SALES JOURNAL SJ-1 Rp 177,523,723
31 GENERAL GJ
ACCOUNT : PURCHASE DISCOUNT

DES 1 BALANCE TB
31 CASH PAYMENT JOURNAL CPJ-1
ACCOUNT : UTILITIES EXPENSE

DES 1 BALANCE TB
ACCOUNT : OFFICE SUPPIES EXPENSE

DES 1 BALANCE TB
ACCOUNT : DOUBTFUL DEBT

DES 1 BALANCE TB
ACCOUNT : SPOILAGE EXPENSE

DES 1 BALANCE TB
ACCOUNT DEP EXP BUILDING

DES 1 BALANCE TB
ACCOUNT DEP EXP VEHICLES

DES 1 BALANCE TB
ACCOUNT DEP EXP EQUIPMENT

DES 1 BALANCE TB
ACCOUNT : INSURANCE EXPENSE

DES 1 BALANCE TB
ACCOUNT : RENT EXPENSE

DES 1 BALANCE TB
ACCOUNT : WAGES AND SALARIES

DES 1 BALANCE TB
ACCOUNT :ADVERTISING EXPENSE

DES 1 BALANCE TB
31 POSTING CPJ Rp 900,000
ACCOUNT :OTHER OPERATING EXPENSE

DES 1 BALANCE TB
ACCOUNT : INTEREST INCOME

DES 1 BALANCE TB
ACCOUNT : FREIGHTS COLLECTED

DES 1 BALANCE TB
ACCOUNT : LATE FEES COLLECTED

DES 1 BALANCE TB
ACCOUNT : DEVIDEND INCOME

DES 1 POSTING CRJ
ACCOUNT : INTEREST EXPENSE

DES 1 BALANCE TB
ACCOUNT : BANK SERVICE CHARGE

DES 1 BALANCE TB
ACCOUNT : INCOME TAXES EXPENSE

DES 1 BALANCE TB
GENERAL JOURNAL
Desember 2016
NO. ACC : 11100

BALANCE
CREDIT
DEBIT CREDIT
Rp 276,365,906
Rp 445,047,596
Rp 340,646,800 Rp 104,400,796
NO. ACC : 11200

BALANCE
CREDIT
DEBIT CREDIT
Rp 10,000,000
NO. ACC : 11300

BALANCE
CREDIT
DEBIT CREDIT
Rp 132,746,650
Rp 377,020,350
Rp 122,693,000 Rp 254,327,350
Rp 4,136,000 Rp 250,191,350
NO. ACC : 11400

BALANCE
CREDIT
DEBIT CREDIT
Rp 9,624,040
NO. ACC : 11500

BALANCE
CREDIT
DEBIT CREDIT
Rp 63,044,000
Rp 253,411,800
Rp 177,523,723 Rp 75,888,077
Rp 2,631,200 Rp 76,268,877
NO. ACC : 11600

BALANCE
CREDIT
DEBIT CREDIT
Rp 9,642,500
Rp 10,242,500
NO. ACC : 11700

CREDIT
BALANCE
DEBIT CREDIT
Rp 3,120,000
NO. ACC : 11800

CREDIT BALANCE
DEBIT CREDIT
Rp 6,500,000
Rp 174,500,000
NO. ACC : 11900

CREDIT BALANCE
DEBIT CREDIT
Rp 17,589,880
Rp 36,626,660
Rp 17,589,880 Rp 19,036,780
Rp 263,120 Rp 18,773,660
NO. ACC : 12100

CREDIT BALANCE
DEBIT CREDIT
Rp 977,490,919
NO. ACC : 13100

BALANCE
CREDIT
DEBIT CREDIT
Rp 1,400,000,000
NO. ACC : 13200

BALANCE
CREDIT
DEBIT CREDIT
Rp 750,000,000
NO. ACC : 13201
BALANCE
CREDIT
DEBIT CREDIT
Rp 150,000,000
NO. ACC : 13300

BALANCE
CREDIT
DEBIT CREDIT
Rp 279,000,000
Rp 297,250,000
NO. ACC : 13301

CREDIT BALANCE
DEBIT CREDIT
Rp 104,625,000
NO. ACC : 13400

BALANCE
CREDIT
DEBIT CREDIT
Rp 154,200,000
NO. ACC : 13401

BALANCE
CREDIT
DEBIT CREDIT
Rp 39,774,081
NO. ACC : 21100

BALANCE
CREDIT
DEBIT CREDIT
Rp 88,017,500
Rp 209,404,580 Rp 297,422,080
Rp 209,404,580
Rp 206,510,260
NO. ACC : 21200

CREDIT BALANCE
DEBIT CREDIT
Rp 52,620,000
Rp 3,660,000
-
NO. ACC : 21300

CREDIT BALANCE
DEBIT CREDIT
Rp 22,844,000
Rp 22,206,700 Rp 45,050,700
Rp 22,206,700
Rp 21,830,700
NO. ACC : 21302

CREDIT BALANCE
DEBIT CREDIT
Rp 1,849,000
Rp -
NO. ACC : 21304

CREDIT BALANCE
DEBIT CREDIT
-
NO. ACC : 21305

CREDIT BALANCE
DEBIT CREDIT
Rp 315,000,000 Rp 315,000,000
NO. ACC : 22100

CREDIT BALANCE
DEBIT CREDIT
Rp 244,964,600
NO. ACC : 31100

CREDIT BALANCE
DEBIT CREDIT
Rp 1,500,000,000
NO. ACC : 31200

CREDIT BALANCE
DEBIT CREDIT
Rp 315,000,000
NO. ACC : 31300

CREDIT BALANCE
DEBIT CREDIT
Rp 305,000,000
NO. ACC : 31400

CREDIT BALANCE
DEBIT CREDIT
Rp 1,405,280,642
NO. ACC : 31500

CREDIT BALANCE
DEBIT CREDIT
- -
NO. ACC : 41100

CREDIT BALANCE
DEBIT CREDIT
Rp 4,493,836,619
Rp 222,067,000 Rp 4,715,903,619
NO. ACC : 41200

CREDIT BALANCE
DEBIT CREDIT
Rp 10,360,000
Rp 11,451,310
NO. ACC : 41300

CREDIT BALANCE
DEBIT CREDIT
Rp 9,762,000
Rp 13,522,000
NO. ACC : 51100

CREDIT BALANCE
DEBIT CREDIT
Rp 3,417,809,099
Rp 3,595,332,822
Rp 3,012,000 Rp 3,592,320,822
NO. ACC : 51200

BALANCE
CREDIT
DEBIT CREDIT
Rp 98,000,000
Rp 544,920 Rp 98,544,920
NO. ACC : 61100

BALANCE
CREDIT
DEBIT CREDIT
Rp 35,420,000
NO. ACC : 61200

BALANCE
CREDIT
DEBIT CREDIT
Rp 249,874,000
NO. ACC : 61300

BALANCE
CREDIT
DEBIT CREDIT
- -
NO. ACC : 61400

BALANCE
CREDIT
DEBIT CREDIT
Rp 23,920,000
NO. ACC : 61501

BALANCE
CREDIT
DEBIT CREDIT
Rp 26,826,250
NO. ACC : 61502

BALANCE
CREDIT
DEBIT CREDIT
Rp 33,250,000
NO. ACC : 61503

BALANCE
CREDIT
DEBIT CREDIT
Rp 20,402,500
NO. ACC : 61600

BALANCE
CREDIT
DEBIT CREDIT
Rp 34,320,000
NO. ACC : 61700

BALANCE
CREDIT
DEBIT CREDIT
Rp 71,500,000
NO. ACC : 61800

BALANCE
CREDIT
DEBIT CREDIT
Rp 406,780,000
NO. ACC : 61900

BALANCE
CREDIT
DEBIT CREDIT
Rp 15,720,000
Rp 16,620,000
NO. ACC : 62000

BALANCE
CREDIT
DEBIT CREDIT
Rp 26,540,750
Rp 29,957,450
NO. ACC : 81100

BALANCE
CREDIT
CREDIT
DEBIT CREDIT
Rp 11,375,260
NO. ACC : 81400

BALANCE
CREDIT
DEBIT CREDIT
- -
NO. ACC : 81500

BALANCE
CREDIT
DEBIT CREDIT
-
NO. ACC : 81600

BALANCE
CREDIT
DEBIT CREDIT
Rp 47,080,000 47,080,000
NO. ACC : 82100

BALANCE
CREDIT
DEBIT CREDIT
Rp 21,777,888
NO. ACC : 82200

BALANCE
CREDIT
DEBIT CREDIT
Rp 2,164,800
NO. ACC : 91450

BALANCE
CREDIT
DEBIT CREDIT
Rp 41,683,600
Rp 43,968,000
Rp 76,268,877
TRIAL BALANCE
Desember 2016
IMPREST
ACC NO ACCOUNT NAME DEBIT

11100 Cash In Bank BNI Rp 104,400,796
11200 Petty Cash Rp 10,000,000
11300 Account Receivable Rp 250,191,350
11400 Allowances of Doubtful debt
11500 Merchandise Inventory Rp 76,268,877
11600 Office Supplies Rp 10,242,500
11700 Prepaid Insurance Rp 3,120,000
11800 Prepaid Rent Rp 174,500,000
11900 VAT In Rp 18,773,660
12100 Investment Rp 977,490,919
13100 Land Rp 1,400,000,000
13200 Building Rp 750,000,000
13201 Account Depreciation Building
13300 Vehicles Rp 297,250,000
13301 Account Depreciation Vehicles
13400 Equipment Rp 154,200,000
13401 Account Depreciation Equipment
21100 Account Payable
21200 Accrued Expenses
21300 VAT Out
21302 Income Taxes Payable (21)
21304 Income Taxes Payable 25
21305 Deviden Payable
22100 Bank Jateng Loan
31100 Capital Stock
31200 Devidend Rp 315,000,000
31300 Additional Paid In Capital
31400 Retained Earnings
31500 Income Summary
41100 Sales
41200 Sales Discount Rp 11,451,310
41300 Sales Return and Allowances Rp 13,522,000
51100 Cost Of Merchandise Sold Rp 3,592,320,822
51200 Purchases Discount
61100 Utilities Expense Rp 35,420,000
61200 Office Supplies Expense Rp 249,874,000
61300 Doubtful debt -
61400 Spoilage Expense Rp 23,920,000
61501 Depreciation Expense Building Rp 26,826,250
61502 Depreciation Expense Vehicles Rp 33,250,000
61503 Depreciation Expense Equipment Rp 20,402,500
61600 Insurance Expense Rp 34,320,000
61700 Rent Expense Rp 71,500,000
61800 Wages and salaries Rp 406,780,000
61900 Advertising Expense Rp 16,620,000
62000 Other Operating Expense Rp 29,957,450
81100 Interest Income
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
82100 Interest Expense Rp 21,777,888
82200 Bank Service Charge Rp 2,164,800
91450 Income Taxes Expense Rp 43,968,000
TOTAL Rp 9,175,513,122
CREDIT
Rp 9,624,040
Rp 150,000,000
Rp 104,625,000
Rp 39,774,081
Rp 206,510,260
-
Rp 21,830,700
-
-
Rp 315,000,000
Rp 244,964,600
Rp 1,500,000,000
Rp 305,000,000
Rp 1,405,280,642
-
Rp 4,715,903,619
Rp 98,544,920
Rp 11,375,260
-
-
Rp 47,080,000
Rp 9,175,513,122
IMPREST
Acc Trial Balance

Account Name
Number Debit
11200 Petty Cash Rp 10,000,000
11400 Allowances of Doubtful debt
11600 Office Supplies Rp 10,242,500
11700 Prepaid Insurance Rp 3,120,000
11800 Prepaid Rent Rp 174,500,000
11900 VAT In Rp 18,773,660
12100 Investment Rp 977,490,919
13100 Land Rp 1,400,000,000
13200 Building Rp 750,000,000
13201 Account Depreciation Building
13300 Vehicles Rp 297,250,000
13400 Equipment Rp 154,200,000
13401 Account Depreciation Equipment
21100 Account Payable
21200 Accrued Expenses
21300 VAT Out
21302 Income Taxes Payable (21)
21304 Income Taxes Payable 25
21305 Deviden Payable
22100 Bank Jateng Loan
31100 Capital Stock
31200 Devidend Rp 315,000,000
31300 Additional Paid In Capital
31400 Retained Earnings
31500 Income Summary
41100 Sales
41200 Sales Discount Rp 11,451,310
41300 Sales Return and Allowances Rp 13,522,000
51100 Cost Of Merchandise Sold Rp 3,592,320,822
51200 Purchases Discount
61100 Utilities Expense Rp 35,420,000
61200 Office Supplies Expense Rp 249,874,000
61300 Doubtful debt -
61400 Spoilage Expense Rp 23,920,000
61501 Depreciation Expense Building Rp 26,826,250
61502 Depreciation Expense Vehicles Rp 33,250,000
61503 Depreciation Expense Equipment Rp 20,402,500
61600 Insurance Expense Rp 34,320,000
61700 Rent Expense Rp 71,500,000
61800 Wages and salaries Rp 406,780,000
61900 Advertising Expense Rp 16,620,000
62000 Other Operating Expense Rp 29,957,450
81100 Interest Income
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
82100 Interest Expense Rp 21,777,888
82200 Bank Service Charge Rp 2,164,800
91450 Income Taxes Expense Rp 43,968,000
TOTAL Rp 9,175,513,122
WORKSHEET
Desember 2016
Trial Balance Adjustment Entries Trial Balance After AJE

Credit Debit Credit Debit
Rp 2,552,480 Rp 106,953,276
Rp 554,500 Rp 9,445,500
Rp 250,191,350
Rp 9,624,040 Rp 1,670,475
Rp 76,268,877
Rp 9,262,500 Rp 980,000
Rp 3,120,000 Rp -
Rp 6,500,000 Rp 168,000,000
Rp 18,773,660
Rp 977,490,919
Rp 1,400,000,000
Rp 750,000,000
Rp 150,000,000 Rp 3,125,000 Rp -
Rp 297,250,000
Rp 104,625,000 Rp 2,906,250 Rp -
Rp 154,200,000
Rp 39,774,081 Rp 1,285,000 Rp -
Rp 206,510,260 Rp -
- Rp 40,556,700
Rp 21,830,700 Rp -
- Rp 1,849,000 Rp -
- Rp 2,174,970 Rp -
Rp 315,000,000 Rp -
Rp 244,964,600 Rp -
Rp 1,500,000,000 Rp -
Rp 315,000,000
Rp 305,000,000 Rp -
Rp 1,405,280,642 Rp -
- Rp -
Rp 4,715,903,619 Rp -
Rp 11,451,310
Rp 13,522,000
Rp 3,592,320,822
Rp 98,544,920 Rp -
Rp 3,576,700 Rp 38,996,700
Rp 9,262,500 Rp 259,136,500
Rp 1,670,475 Rp 1,670,475
Rp 23,920,000
Rp 3,125,000 Rp 29,951,250
Rp 2,906,250 Rp 36,156,250
Rp 1,285,000 Rp 21,687,500
Rp 3,120,000 Rp 37,440,000
Rp 6,500,000 Rp 78,000,000
Rp 38,829,000 Rp 445,609,000
Rp 198,500 Rp 16,818,500
Rp 356,000 Rp 30,313,450
Rp 11,375,260 Rp 2,749,280 Rp -
- Rp -
- Rp -
Rp 47,080,000 Rp -
Rp 21,777,888
Rp 196,800 Rp 2,361,600
Rp 2,174,970 Rp 46,142,970
Rp 9,175,513,122 Rp 75,753,675 Rp 75,753,675 Rp 9,231,829,797
Trial Balance After AJE Income Statement Balance Sheet
Credit Debit Credit Debit
Rp - Rp - Rp - Rp 106,953,276
Rp - Rp - Rp - Rp 9,445,500
Rp - Rp - Rp - Rp 250,191,350
Rp 11,294,515 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 76,268,877
Rp - Rp - Rp - Rp 980,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 168,000,000
Rp - Rp - Rp - Rp 18,773,660
Rp - Rp - Rp - Rp 977,490,919
Rp - Rp - Rp - Rp 1,400,000,000
Rp - Rp - Rp - Rp 750,000,000
Rp 153,125,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 297,250,000
Rp 107,531,250 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 154,200,000
Rp 41,059,081 Rp - Rp - Rp -
Rp 206,510,260 Rp - Rp - Rp -
Rp 40,556,700 Rp - Rp - Rp -
Rp 21,830,700 Rp - Rp - Rp -
Rp 1,849,000 Rp - Rp - Rp -
Rp 2,174,970 Rp - Rp - Rp -
Rp 315,000,000 Rp - Rp - Rp -
Rp 244,964,600 Rp - Rp - Rp -
Rp 1,500,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 315,000,000
Rp 305,000,000 Rp - Rp - Rp -
Rp 1,405,280,642 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 4,715,903,619 Rp - Rp 4,715,903,619 Rp -
Rp - Rp 11,451,310 Rp - Rp -
Rp - Rp 13,522,000 Rp - Rp -
Rp - Rp 3,592,320,822 Rp - Rp -
Rp 98,544,920 Rp - Rp 98,544,920 Rp -
Rp - Rp 38,996,700 Rp - Rp -
Rp - Rp 259,136,500 Rp - Rp -
- Rp 1,670,475 Rp -
Rp - Rp 23,920,000 Rp - Rp -
Rp - Rp 29,951,250 Rp - Rp -
Rp - Rp 36,156,250 Rp - Rp -
Rp - Rp 21,687,500 Rp - Rp -
Rp - Rp 37,440,000 Rp - Rp -
Rp - Rp 78,000,000 Rp - Rp -
Rp - Rp 445,609,000 Rp - Rp -
Rp - Rp 16,818,500 Rp - Rp -
Rp - Rp 30,313,450 Rp - Rp -
Rp 14,124,540 Rp - Rp 14,124,540 Rp -
Rp - Rp -
Rp - Rp -
Rp 47,080,000 Rp - Rp 47,080,000 Rp -
Rp - Rp 21,777,888 Rp - Rp -
Rp 2,361,600 Rp -
Rp 46,142,970 Rp - Rp -
Rp 9,231,829,797 Rp 4,707,276,215 Rp 4,875,653,079 Rp 4,524,553,582
Net Profit Rp 168,376,864
Rp 4,875,653,079 Rp 4,875,653,079 Rp 4,524,553,582
Balance Sheet
Credit
Rp -
Rp -
Rp -
Rp 11,294,515
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 153,125,000
Rp -
Rp 107,531,250
Rp -
Rp 41,059,081
Rp 206,510,260
Rp 40,556,700
Rp 21,830,700
Rp 1,849,000
Rp 2,174,970
Rp 315,000,000
Rp 244,964,600
Rp 1,500,000,000
Rp -
Rp 305,000,000
Rp 1,405,280,642
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
-
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,356,176,718
Rp 168,376,864
Rp 4,524,553,582
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE
Desember 2016
DEBITUR PT.Yosepa
Des Balance
2016 2 Penjualan SJ Rp 60,874,000
3 Retur Penjualan MJ
4 Pelunasan CRJ
DEBITUR CV.MATA
Des Balance
2016 10 Pelunasan CRJ
12 Penjualan SJ Rp 63,694,400
DEBITUR PT.SUNARHO
Des Balance
2016 20 Penjualan SJ Rp 58,402,300
28 Pelunasan CRJ
DEBITUR PT.ABADI
Des Balance
2016 11 Pelunasan CRJ
28 Penjualan SJ Rp 61,303,000
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE
KREDITUR PT.SEDAP
Des Balance
2016 4 Pembelian PJ
18 Pelunasan CPJ Rp 32,667,500
30 Pembelian PJ
KREDITUR PT.GURIH
Des Balance
2016 11 Pelunasan Rp 28,104,000
16 Pembelian
17 Retur Rp 2,894,320
KREDITUR PT.WINARDI
Des Balance
2016 7 Pelunasan Rp 27,246,000
22 Pembelian
. BUDIYANI BERDIKARI
EDGER OF ACCOUNT RECEIVABLE
Desember 2016
Nomor : CUS-01
BALANCE
CREDIT
DEBIT CREDIT
Rp 31,587,000
Rp 92,461,000
Rp 4,136,000 Rp 88,325,000
Rp 31,587,000 Rp 56,738,000
Nomor : CUS-02
BALANCE
CREDIT
DEBIT CREDIT
Rp 36,377,000
Rp 36,377,000 Rp -
Rp 63,694,400
Nomor : CUS-03
BALANCE
CREDIT
DEBIT CREDIT
Rp 30,053,650
Rp 88,455,950
Rp 20,000,000 Rp 68,455,950
Nomor : CUS-04
BALANCE
CREDIT
DEBIT CREDIT
Rp 34,729,000
Rp 34,729,000
Rp 61,303,000
LEDGER OF ACCOUNT PAYABLE
Nomor : SUP-01
BALANCE
CREDIT
DEBIT CREDIT
Rp 32,667,500
Rp 47,390,420 Rp 80,057,920
Rp 47,390,420
Rp 61,874,560 Rp 109,264,980
Nomor : SUP-02
BALANCE
CREDIT
DEBIT CREDIT
Rp 28,104,000
Rp 52,446,240 Rp 52,446,240
Rp 49,551,920
Nomor : SUP-03
BALANCE
CREDIT
DEBIT CREDIT
Rp 27,246,000
Rp 47,693,360 Rp 47,693,360
SCHDULE OF ACCOUNT RECEIVABLE
Desember 2016
NAMA NO. FAKTUR TANGGAL

PT.YOSEPA F-GS-28/12 12/28/2016
CV.MATA F-GS-21/12 12/21/2016
PT.SUNARHO F-GS-21/12 12/21/2016
PT.ABADI
TOTAL

SCHDULE OF ACCOUNT PAYABLE
Desember 2016
NAMA NO. FAKTUR TANGGAL

PT.SEDAP F-MA-30/12 12/30/2016
PT.GURIH F-PS-17/12 12/17/2016
PT.WINARDI F-AR-22/12 12/22/2016
TOTAL
BERDIKARI
NT RECEIVABLE
2016
TERMIN SALDO
3/10, N/30 Rp 56,738,000
3/10, N/30 Rp 63,694,400
3/10, N/30 Rp 68,455,950
Rp 61,303,000
Rp 250,191,350
BERDIKARI
UNT PAYABLE
2016
TERMIN SALDO
2/10, N/30 Rp 109,264,280
2/10, N/30 Rp 49,551,920
2/10, N/30 Rp 47,693,360
Rp 206,509,560
PT. BERDIKARI
INCOME STATEMENT
DESEMBER 2016
IMPREST
REVENUE
Sales Rp 4,715,903,619
Sales Discount Rp 11,451,310
Sales Return and Allowances Rp 13,522,000
SUB TOTAL Rp 24,973,310
NET SALES
Cost Of Goods Sold
Cost Of Goods Sold Rp 3,592,320,822
Purchase Discount -Rp 98,544,920
Total COGS
Gross Profit
EXPENSES
Operating Expense
Utilities Expense Rp 38,996,700
Office Supplies Expense Rp 259,136,500
Doubtful debt Rp 1,670,475
Spoilage Expense Rp 23,920,000
Depreciation Expense Building Rp 29,951,250
Depreciation Expense Vehicles Rp 36,156,250
Depreciation Expense Equipment Rp 21,687,500
Insurance Expense Rp 37,440,000
Rent Expense Rp 78,000,000
Wages and salaries Rp 445,609,000
Advertising Expense Rp 16,818,500
Other Operating Expense Rp 30,313,450
SUB TOTAL Rp 1,019,699,625
Operating Net Profil
OTHER REVENUE AND GAINS

Interest Income Rp 14,124,540
Freights Collected -
Late Fees Collected -
Devidend Income Rp 47,080,000
TOTAL OTHER REVENUE
NET PROFIT
OTHER EXPENSE AND LOSSES
Interest Expense Rp 21,777,888
Bank Service Charge Rp 2,361,600
TOTAL OTHER EXPENSE Rp 24,139,488
Net Profit After Tax
Earning Before Tax
Income Taxes Expense Rp 46,142,970
NET INCOME
Rp 4,690,930,309
Rp 3,493,775,902
Rp 1,197,154,407
Rp 177,454,782
Rp 61,204,540
Rp 238,659,322
Rp 214,519,834
Rp 168,376,864
Statement Of Change Equity
Desember 2016
Description Capital Stock

Balance at December 31,2015 Rp 1,150,000,000
Issuance Capital Stock Rp 350,000,000
Net Profit
Devidend
Balance at December 31,2016 Rp 1,500,000,000

Statement Of Change Equity
Desember 2016
Beginning Capital
Additional Paid In Capital
Retained Earning (1 Dec 2016) Rp 1,405,280,642

Net Profit Rp 168,376,864
Devidend
Retained Earning (31 Dec 2016)

Ending Capital
tatement Of Change Equity
Desember 2016
Additional Paid of Capital Retained Earning TOTAL

Rp 245,000,000 Rp 1,405,280,642 Rp 2,800,280,642
Rp 60,000,000 Rp 410,000,000
Rp 168,376,864 Rp 168,376,864
-Rp 315,000,000 -Rp 315,000,000
Rp 305,000,000 Rp 1,258,657,506 Rp 3,063,657,506

tatement Of Change Equity
Desember 2016
Rp 1,500,000,000
Rp 305,000,000
Rp 1,805,000,000
Rp 1,573,657,506
-Rp 315,000,000
Rp 1,258,657,506
Rp 3,063,657,506
BALANCE SHEET
Desember 2016
Assets 2015 2016

Current Assets
Cash In Bank Rp 89,148,776 Rp 106,953,276
Petty Cash Rp 9,000,000 Rp 9,445,500
Account Receivable Rp 76,000,000 Rp 250,191,350
Allowances of Doubtful Debt -Rp 73,558,121 -Rp 11,294,515
Merchandise Inventory Rp 52,656,000 Rp 76,268,877
Office Supplies Rp 10,000,000 Rp 980,000
Prepaid Insurance Rp 37,440,000 Rp -
Prepaid Rent Rp 78,000,000 Rp 168,000,000
VAT In Rp 65,765,000 Rp 18,773,660
Prepaid Income Taxes Rp - Rp -
Total Current Assets Rp 344,451,655 Rp 619,318,148
Fixed Assets
Investment Rp 967,763,821 Rp 977,490,919
Land Rp 1,400,000,000 Rp 1,400,000,000
Building Rp 750,000,000 Rp 750,000,000
Acc. Depr. Building -Rp 90,625,000 -Rp 153,125,000
Vehicles Rp 279,000,000 Rp 297,250,000
Acc. Depr. Vehicles -Rp 47,656,250 -Rp 107,531,250
Equipment Rp 154,200,000 Rp 154,200,000
Acc. Depr. Equipment -Rp 11,705,000 -Rp 41,059,081
Total Fixed Assets Rp 3,400,977,571 Rp 3,277,225,588
Total Assets Rp 3,745,429,226 Rp 3,896,543,736

ANI BERDIKARI
NCE SHEET
mber 2016
Liabilities & Equity 2015 2016

Current Liabilities
Account Payable Rp 198,718,100 Rp 206,510,260
Accrued Expense Rp 47,560,000 Rp 40,556,700
VAT Out Rp 90,650,000 Rp 21,830,700
Income Taxes Payable (21) Rp 1,576,000 Rp 1,849,000
Income Taxes Payable 25 Rp 75,000,000 Rp 2,174,970
Devidend Payable Rp 150,000,000 Rp 315,000,000
Total Current Liabilities Rp 563,504,100 Rp 587,921,630
Long Term Liabilities

Bank Jateng Loan Rp 381,644,484 Rp 244,964,600
Total Liabilities Rp 945,148,584 Rp 832,886,230
Equity
Capital Stock Rp 1,150,000,000 Rp 1,500,000,000
Devidend Rp - -
Additional Paid In Capital Rp 245,000,000 Rp 305,000,000
Retained Earnings Rp 1,405,280,642 Rp 1,258,657,506
Total Equity Rp 2,800,280,642 Rp 3,063,657,506
Total Liabilities & Equity Rp 3,745,429,226 Rp 3,896,543,736

CASH FLOW
Desember 2016
KETERANGAN SALDO
OPERATING ACTIVITIES
Net Profit After Taxes Rp 168,376,864
Doubtful debt Rp 1,670,475
Depreciation Expense Building Rp 29,951,250
Depreciation Expense Vehicles Rp 36,156,250
Depreciation Expense Equipment Rp 21,687,500
Account Receivable -Rp 174,191,350
Merchandise Inventory -Rp 23,612,876
Office Supplies Rp 9,020,000
Prepaid Insurance Rp 37,440,000
Prepaid Rent -Rp 90,000,000
VAT In Rp 46,991,340
Account Payable Rp 7,792,160
Accrued Expense -Rp 7,003,300
VAT Out -Rp 68,819,300
Income Taxes Payable (21) Rp 273,000
Income Taxes Payable 25 -Rp 72,825,030
Net Cash Flow From Operating Activities
Investment Activities
Purchase For Vehicle -Rp 18,250,000
Investment -Rp 9,727,098
Net Cash Flow From Investment Activities
Financing Activities
Payment Of Devident -Rp 150,000,000
Payment Bank Loan -Rp 136,679,884
Capital Stock Rp 350,000,000
Additional Paid In Capital Rp 60,000,000
Net Cash Flow From Financing Activities
Increase/Descrease Cash&Equivalent Cash

Cash & Equivalent Cash 2015
Cash & Equivalent Cash 2016
PT BUDIYANI BERDIKARI
CASH FLOW STATEMENT
Desember 2016
Aktivitas Operasional
Pembayaran Utang Kepada Supplier -Rp 87,472,580
Pembayaran Vat Payable -Rp 9,387,520
Pembayaran Beban Administrasi -Rp 196,800
Penerimaan Piutang dari pelanggan Rp 121,601,690
Penerimaan Pendapatan bunga Rp 2,749,280
Pembayaran Gaji Karyawan -Rp 48,960,000
Pembayaran Accrued Expense -Rp 3,660,000
Pembelian Perlengkapan Toko -Rp 600,000
Pembayaran Beban Iklan -Rp 1,098,500
Pembayaran Beban Operasi Lainnya -Rp 3,772,700
Pembayaran Sewa Peralatan -Rp 168,000,000
Total Aktivitas Operasional
Aktivitas Investasi
Pembeliaan motor -Rp 18,250,000
Penerimaan Pendapatan Deviden Rp 47,080,000
Total Aktivitas Investasi
Kenaikan Bersih Kas dan setara Kas
Kas dan Setara Kas pada Awal Periode
Kas dan Setara Kas pada Akhir Periode
SALDO
-Rp 77,093,017
-Rp 27,977,098
Rp 123,320,116
Rp 18,250,000
Rp 98,148,776
Rp 116,398,776
-Rp 198,797,130
Rp 28,830,000
-Rp 169,967,130
Rp 286,365,906
Rp 116,398,776
CLOSING ENTRIES
PERIOD DESEMBER 2016
DATE DESCRIPTIONS POS REF
Des 31 Sales 41100

2016 Purchases Discount 51200
Interest Income 81100
Devidend Income 81600
Income Summary 31500
31 Income Summary 31500

Sales Discount 41200
Sales Return and Allowances 41300
Cost Of Merchandise Sold 51100
Utilities Expense 61100
Office Supplies Expense 61200
Doubtful debt 61300
Spoilage Expense 61400
Depreciation Expense Building 61501
Depreciation Expense Vehicles 61502
Depreciation Expense Equipment 61503
Insurance Expense 61600
Rent Expense 61700
Wages and salaries 61800
Advertising Expense 61900
Other Operating Expense 62000
Interest Expense 82100
Bank Service Charge 82200
Income Taxes Expense 91450

Retained Earnings 31500

Devidend 31300
TOTAL
DIKARI
RIES
R 2016
Page :
DEBIT CREDIT
Rp 4,715,903,619
Rp 98,544,920
Rp 14,124,540
Rp 47,080,000
Rp 4,875,653,079
Rp 4,707,276,215
Rp 11,451,310
Rp 13,522,000
Rp 3,592,320,822
Rp 38,996,700
Rp 259,136,500
Rp 1,670,475
Rp 23,920,000
Rp 29,951,250
Rp 36,156,250
Rp 21,687,500
Rp 37,440,000
Rp 78,000,000
Rp 445,609,000
Rp 16,818,500
Rp 30,313,450
Rp 21,777,888
Rp 2,361,600
Rp 46,142,970
Rp 168,376,864
Rp 168,376,864
Rp 315,000,000
Rp 315,000,000
Rp 10,066,306,158 Rp 10,066,306,158
TRIAL BALANCE AFTER CLOSING
Per 31 Desember 2016
ACCOUNT NUMBER ACCOUNT NAME DEBIT

11200 Petty Cash Rp 9,445,500
11400 Allowances of Doubtful debt Rp -
11600 Office Supplies Rp 980,000
11700 Prepaid Insurance Rp -
11800 Prepaid Rent Rp 168,000,000
11900 VAT In Rp 18,773,660
12100 Investment Rp 977,490,919
13100 Land Rp 1,400,000,000
13200 Building Rp 750,000,000
13201 Account Depreciation Building Rp -
13300 Vehicles Rp 297,250,000
13400 Equipment Rp 154,200,000
13401 Account Depreciation Equipment Rp -
21100 Account Payable Rp -
21200 Accrued Expenses Rp -
21300 VAT Out Rp -
21302 Income Taxes Payable (21) Rp -
21304 Income Taxes Payable 25 Rp -
21305 Deviden Payable Rp -
22100 Bank Jateng Loan Rp -
31100 Capital Stock Rp -
31200 Devidend Rp -
31300 Additional Paid In Capital Rp -
31400 Retained Earnings Rp -
31500 Income Summary Rp -
Rp 4,209,553,582
CREDIT
Rp -
Rp -
Rp -
Rp 11,294,515
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 153,125,000
Rp 107,531,250
Rp -
Rp 41,059,081
Rp 206,510,260
Rp 40,556,700
Rp 21,830,700
Rp 1,849,000
Rp 2,174,970
Rp 315,000,000
Rp 244,964,600
Rp 1,500,000,000
Rp -
Rp 305,000,000
Rp 1,258,657,506
Rp -
Rp 4,209,553,582
KODE BARANG : SUM - 01
IN
DATE INVOICE NUMBER DESCRIPTION
UNIT
Des
2 F-GS-02/12 PT. YOSEPA
3 NK-GS-12/01 PT. YOSEPA
4 F-MA-04/12 PT. SEDAP 10
12 F-GS-12/12 CV. MATA
16 F-PS-16/12 PT. GURIH 13
20 F-GS-20/12 PT. SUNARNO
22 F-AR-22/12 PT. WINARDI 9
28 F-GS-28/12 PT. ABADI
30 F-MA-30/12 PT. SEDAP 14
IN
UNIT
Des
3 NK-GS-12/01 PT. YOSEPA
16 F-PS-16/12 PT. GURIH 8
17 NK-PS-17/12 PT. GURIH (-1)
22 F-AR-22/12 PT WINARDI 11
30 F-MA-30/12 PT. SEDAP 11
IN
UNIT
Des
16 F-PS-16/12 PT. GURIH 10
17 NK-PS-17/12 PT. GURIH (-1)
22 F-AR-22/12 PT. WINARDI 9
30 F-MA-30/12 PT. SEDAP 12
INVENTORY CARD
DESEMBER 2016
IN OUT
PRICE AMOUNT UNIT PRICE
12 Rp 1,696,000
(-1) Rp 1,696,000
Rp 1,861,600 Rp 18,616,000
12 Rp 1,814,286
Rp 1,865,600 Rp 24,252,800
11 Rp 1,858,758
Rp 1,865,600 Rp 16,790,400
10 Rp 1,863,495
Rp 1,865,600 Rp 26,118,400
IN OUT
10 Rp 1,316,000
(-1) Rp 1,316,000
Rp 1,144,200 Rp 12,586,200
10 Rp 1,181,014
Rp 1,443,200 Rp 11,545,600
Rp 1,443,200 Rp 1,443,200
9 Rp 1,347,860
Rp 1,443,200 Rp 15,875,200
12 Rp 1,428,532
Rp 1,443,200 Rp 15,875,200
IN OUT
10 Rp 1,148,000
Rp 1,188,000 Rp 11,880,000
8 Rp 1,169,053
Rp 1,188,000 Rp 11,880,000
Rp 1,188,000 Rp 1,188,000
7 Rp 1,177,579
Rp 1,188,000 Rp 10,692,000
11 Rp 1,181,842
Rp 1,188,000 Rp 14,256,000
METODE : AVERAGE
OUT BALANCE
AMOUNT UNIT PRICE AMOUNT
15 Rp 1,696,000 Rp 25,440,000
Rp 20,352,000 3 Rp 1,696,000 Rp 5,080,000
Rp 1,696,000 4 Rp 1,696,000 Rp 6,784,000
14 Rp 1,814,286 Rp 25,400,000
Rp 21,771,432 2 Rp 1,814,286 Rp 3,628,572
15 Rp 1,858,758 Rp 27,881,372
Rp 20,446,338 4 Rp 1,858,758 Rp 7,435,032
13 Rp 1,863,495 Rp 24,225,432
Rp 18,634,950 3 Rp 1,863,495 Rp 5,590,485
17 Rp 1,865,229 Rp 31,708,885
METODE : AVERAGE
OUT BALANCE
12 Rp 1,316,000 Rp 15,792,000
Rp 13,160,000 2 Rp 1,316,000 Rp 2,632,000
Rp 1,316,000 3 Rp 1,316,000 Rp 3,948,000
14 Rp 1,181,014 Rp 16,534,200
Rp 11,810,140 4 Rp 1,181,014 Rp 4,724,056
12 Rp 1,355,805 Rp 16,269,656
11 Rp 1,347,860 Rp 14,826,456
Rp 12,130,740 2 Rp 1,347,860 Rp 2,695,720
13 Rp 1,428,532 Rp 18,570,920
Rp 17,142,384 1 Rp 1,428,532 Rp 1,428,532
12 Rp 1,441,978 Rp 17,303,732
METODE : AVERAGE
OUT BALANCE
19 Rp 1,148,000 Rp 21,812,000
Rp 11,480,000 9 Rp 1,148,000 Rp 10,332,000
19 Rp 1,169,053 Rp 22,212,000
Rp 9,352,424 11 Rp 1,169,053 Rp 12,859,583
21 Rp 1,178,075 Rp 24,739,583
20 Rp 1,177,579 Rp 23,551,583
Rp 8,243,053 13 Rp 1,177,579 Rp 15,308,527
22 Rp 1,181,842 Rp 26,000,527
Rp 13,000,262 11 Rp 1,181,842 Rp 13,000,262
23 Rp 1,185,055 Rp 27,256,262

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PT.

DATE FAKTUR NO. DESCRIPTION POST REF

Des 2 F-GS-02/12 PT.Yosepa

ACCOUNT RECEIVABLE COST OF MERCHANDISE SOLD SALES

Rp 60,874,000 Rp 44,992,000 Rp 55,340,000

VAT OUT MERCHANDISE INVENTORY

DATE EVIDENCE NUMBER DESCRIPTION

Des 1 BKK-12-01 Pembayaran gaji bulan November

11 BKK-12-05 PT. Gurih

DATE FAKTUR NUMBER DESCRIPTION POS REF

Des 4 F-MA-04/12 PT. Sedap

FREIGHT PAID VAT IN MERCHANNDISE INVENTORY

DATE EVIDENCE NUMBER DESCRIPTION POS REF

Des 4 BKM 12-01 PT. Yosepa

DATE EVIDENCE NUMBER DESCRIPTION

Des 3 NK-GS-12-01 Sales Return and Allowances

ACC REF DEBET CREDIT

RECAPITULATION SALES JOURNAL

RECAPITULATION CASH RECEIPT JOURNAL

RECAPITULATION PURCHASE JOURNAL

RECAPITULATION CASH PAYMENT JOURNAL

RECAPITULATION GENERAL JOURNAL

DATE EVIDENCE NUMBER DECRIPTION

Des 31 Memo 12 - 04 Depreciation Expense Building

ACCOUNT :CASH IN BANK BNI

ACCOUNT : PETTY CASH

ACCOUNT : ACCOUNT RECEIVBALE

ACCOUNT : ALLOWANCES OF DOUBTFUL DEBT

ACCOUNT : MERCHANDISE INVENTORY

ACCOUNT :OFFICE SUPPLIES

ACCOUNT : PREPAID INSURANCE

ACCOUNT : PREPAID RENT

ACCOUNT : ACC DEP VEHICLES

ACCOUNT : ACC DEP EQUIPTMENT

ACCOUNT : ACCOUNT PAYABLE

ACCOUNT : ACCRUED EXPENSES

ACCOUNT : VAT OUT

ACCOUNT : INCOME TAXES PAYABLE (21)

ACCOUNT : INCOME TAXES PAYABLE 25

DES 1 CASH PAYMENT JOURNAL CPJ-1

ACCOUNT : DEVIDEN PAYABLE

DES 1 POSTING GJ-1

ACCOUNT : BANK JATENG LOAN

ACCOUNT : CAPITAL STOCK

DES 1 POSTING Rp 315,000,000

ACCOUNT : ADDITIONAL PAID IN CAPITAL

ACCOUNT : RETAINED EARNINGS

ACCOUNT : INCOME SUMMARY

ACCOUNT : SALES DISCOUNT

ACCOUNT : SALES RETURN AND ALLOWANCES

ACCOUNT : COST OF MERCHANDISE SOLD

ACCOUNT : PURCHASE DISCOUNT

ACCOUNT : UTILITIES EXPENSE

ACCOUNT : OFFICE SUPPIES EXPENSE

ACCOUNT : DOUBTFUL DEBT

ACCOUNT : SPOILAGE EXPENSE

ACCOUNT DEP EXP BUILDING

ACCOUNT DEP EXP VEHICLES