PD Gede Cell

CASH PAYMENT JOURNAL

At, 31 December 2012

Debet Credit
Invoice
Date Description Others Purchases
Number Acc. Payable Purchases Cash In Bank
Account Ref Amount Discount
Des 2 Pembayaran Iklan - - Beban Iklan 611 500,000 - 500,000
5 PT. Merauke - 30,000,000 Pajak Masukan 514 3,000,000 -
- - Beban Angkut Pembelian 515 500,000 - 33,500,000
13 Toko Batur 8,000,000 - - - 80,000 7,920,000
15 Pembayaran Gaji - - Beban Gaji Karyawan 612 2,500,000 - 2,500,000
20 PT. Sempidi Bali 64,350,000 - - - - 64,350,000
23 NT-091 UD. Garuda Wisnu - - Perlengkapan Kantor 114 800,000 - 800,000
28 Pengambilan Pribadi - - Prive Gede 312 1,000,000 - 1,000,000
30 PT. Baru, Jakarta 133,000,000 - - - - 133,000,000

Jumlah 205,350,000 30,000,000 8,300,000 80,000 243,570,000

211 511 513 111

REKALITULASI
Acc Number Debit Acc Number Credit
114 800,000 111 243,570,000
211 205,350,000 513 80,000
312 1,000,000
511 30,000,000
514 3,000,000
515 500,000
611 500,000
612 2,500,000

243,650,000 243,650,000
 PD Gede Cell
CASH RECEIPT JORNAL
At, 31 December 2012

Debet Credit
Invoice
Date Descreption Acc. others
Number Cash Sales Discount Sales
Receivable Account Ref Amount
Des 1 Setoran Awal 300,000,000 - - - Modal Gede 311 300,000,000
11 CQ12-12 Ibu Soraya 19,800,000 - 18,000,000 - Pajak Masukan 514 1,800,000
18 Toko Bayu Cell 40,964,000 836,000 - 41,800,000 - -
25 Bapak Jasen 16,500,000 - 15,000,000 - Pajak Masukan 514 1,500,000

Jumlah 377,264,000 836,000 33,000,000 41,800,000 303,300,000

111 413 411 112

REKALITULASI
Acc Number Debit Acc Number Credit
111 377,264,000 112 41,800,000
413 836,000 311 300,000,000
411 33,000,000
514 1,800,000
514 1,500,000

378,100,000 378,100,000
 PD Gede Cell
PURCHASES JOURNAL
At, 31 December 2012

Debet Credit
Invoice
Date Description Termin others
Number Purchase Vat-in Account Payable
Account Ref Amount
Des 3 FB-110 Toko Batur 1/10,n/30 - - Perlengkapan Toko 113 3,000,000 -
- - Perlengkapan Kantor 114 5,000,000 8,000,000
4 FPB12-09 PT. Sempidi Bali 3/10,n/30 65,000,000 6,500,000 - - 71,500,000
10 FB12-90 PT. Baru, Jakarta 2/10,n/30 120,000,000 12,000,000 Beban Angkut Pembelian 515 1,000,000 133,000,000
29 FPB12-10 PT. Sempidi Bali 3/10,n/30 50,000,000 5,000,000 - - 55,000,000

Jumlah 235,000,000 23,500,000 9,000,000 267,500,000

511 514 211

REKALITULASI
Acc Number Debit Acc Number Credit
113 3,000,000 211 267,500,000
114 5,000,000
511 235,000,000
514 23,500,000
515 1,000,000

267,500,000 267,500,000
 PD Gede Cell
SALES JOURNAL
At, 31 December 2012

Debet Credit
Date Invoice Termin Acc. Freight
Sales Vat Out
Number Descreption Receivable Collected
Des 8 FPJ12-10 Toko Bayu Cell 2/10,n/30 44,000,000 40,000,000 - 4,000,000
21 FPJ12-11 Toko Karunia 1/10,n/30 67,500,000 60,000,000 1,500,000 6,000,000

Jumlah 111,500,000 100,000,000 1,500,000 10,000,000

112 411 415 414

REKALITULASI
Acc Number Debit Acc Number Credit
112 111,500,000 411 100,000,000
414 10,000,000
415 1,500,000

111,500,000 111,500,000
 PD Gede Cell
GENERAL JOURNAL
At, 31 December 2012

Date Description ref Debet Credit

Des 6 Utang Dagang 211 7,150,000 -
Retur Pembelian 512 - 6,500,000
Pajak Masukan 514 - 650,000
( PT. Sempidi )
9 Retur Penjualan 412 2,000,000 -
Pajak Keluaran 414 200,000 -
Piutang Dagang 112 - 2,200,000
( Toko Bayu Cell )

Jumlah 9,350,000 9,350,000

REKALITULASI
Acc Number Debit Acc Number Credit
211 7,150,000 112 2,200,000
412 2,000,000 512 6,500,000
414 200,000 514 650,000

9,350,000 9,350,000
 PD Gede Cell
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE

SUPLIER Toko Bayu Cell, Denpasar NUMBER 01

Balance
Date Discription Ref Debet Credit
Debet Credit
Des 8 Penjualan 44,000,000 - 44,000,000 -
9 Retur Penjualan - 2,200,000 41,800,000 -
18 Pelunasan - 41,800,000 - -

PD Gede Cell
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE

SUPLIER Toko Kurnia, Singaraja NUMBER 02

Balance
Date Discription Ref Debet Credit
Debet Credit
Des 21 Penjualan 67,500,000 - 67,500,000 -

PD Gede Cell
LIST OF ACCOUNT RECEIVABLE BALANCE

ACC NUMBER CUSTAMER BALANCE

01 Toko Bayu Cell, Denpasar -
02 Toko Kurnia, Singaraja 67,500,000

Jumlah 67,500,000
 PD Gede Cell
SUBSIDIARY LEDGER - ACCOUNT PAYABLE

SUPLIER Toko Batur, Denpasar NUMBER 01

Balance
Date Discription Ref Debet Credit
Debet Credit
Des 3 Pembelian - 8,000,000 - 8,000,000
13 Pelunasan 8,000,000 - - -

PD Gede Cell
SUBSIDIARY LEDGER - ACCOUNT PAYABLE

SUPLIER PT. Sempidi Bali NUMBER 02

Balance
Date Discription Ref Debet Credit
Debet Credit
Des 4 Pembelian - 71,500,000 - 71,500,000
6 Retur Pembelian 7,150,000 - - 64,350,000
20 Pelunasan 64,350,000 - - -
29 Pembelian - 55,000,000 - 55,000,000

PD Gede Cell
SUBSIDIARY LEDGER - ACCOUNT PAYABLE

SUPLIER PT. Baru, Jakarta NUMBER 03

Balance
Date Discription Ref Debet Credit
Debet Credit
Des 10 Pembelian - 133,000,000 - 133,000,000
30 Pelunasan 133,000,000 - - -

PD Gede Cell
LIST OF ACCOUNT PAYABLE BALANCE

ACC NUMBER CUSTAMER BALANCE

01 Toko Batur, Denpasar -
02 PT. Sempidi Bali 55,000,000
03 PT. Baru, Jakarta -

Jumlah 55,000,000
 DAFTAR AKUN PD GEDE CELL

NO AKUN NAMA AKUN

111 KAS
112 PIUTANG DAGANG
113 PERLENGKAPAN TOKO
114 PERLENGKAPAN KANTOR
211 UTANG DAGANG
311 MODAL GEDE
312 PRIVE GEDE
411 PENJUALAN
412 RETUR PENJUALAN
413 POTONGAN PENJUALAN
414 PAJAK KELUARAN
415 BIAYA ANGKUT PENJUALAN
511 PEMBELIAN
512 RETUR PEMBELIAN
513 POTONGAN PEMBELIAN
514 PAJAK MASUKAN
515 BEBAN ANGKUT PEMBELIAN
611 BEBAN IKLAN
612 BEBAN GAJI KARYAWAN