SALES JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
1-1300 Rp 906,150,000 4-1100 Rp 821,500,000
4-1400 Rp 2,500,000
2-1500 Rp 82,150,000
Jumlah Rp 906,150,000 Jumlah Rp 906,150,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
1-1100 Rp 503,270,000 1-1300 Rp 274,400,000
4-1300 Rp 3,730,000 2-1500 Rp 20,600,000
4-1100 Rp 206,000,000
1-1400 Rp 6,000,000
Jumlah Rp 507,000,000 Jumlah Rp 507,000,000

PURCHASE JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
5-1200 Rp 1,000,000 2-1100 Rp 1,031,799,000
1-1900 Rp 93,709,000
1-1500 Rp 937,090,000
Jumlah Rp 1,031,799,000 Jumlah Rp 1,031,799,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
2-1200 Rp 3,900,000 5-1300 Rp 2,907,000
1-2100 Rp 3,300,000 1-1900 Rp 3,000,000
2-1500 Rp 4,500,000 1-1100 Rp 355,393,000
1-1600 Rp 1,000,000
3-1200 Rp 1,000,000
6-1800 Rp 800,000
2-2100 Rp 15,000,000
9-1100 Rp 3,000,000
2-1100 Rp 328,800,000
Jumlah Rp 361,300,000 Jumlah Rp 361,300,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
5-1100 Rp 926,000,000 1-1500 Rp 967,000,000
4-1200 Rp 52,000,000 1-1300 Rp 57,200,000
2-1500 Rp 5,200,000 1-1900 Rp 4,100,000
2-1100 Rp 45,100,000

Jumlah Rp 1,028,300,000 Jumlah Rp 1,028,300,000

PETTY CASH JOURNAL RECAPITULATION

DEBIT KREDIT
account no. Amount account no Amount
2-1200 Rp 900,000 1-1200 Rp 3,700,000
1-1600 Rp 1,000,000
3-1200 Rp 1,000,000
6-1800 Rp 800,000
Jumlah Rp 3,700,000 Jumlah Rp 3,700,000
Nama : Cash in Bank No : 1-1100
Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 40,500,000
31/12/2016 Posting CRJ Rp 503,270,000 Rp 543,770,000
31/12/2016 Posting CPJ Rp 355,393,000 Rp 188,377,000

Nama : Petty cash No : 1-1200

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 10,000,000

Nama : Account Receivable No : 1-1300

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 85,800,000
31/12/2016 posting SJ Rp 906,150,000 Rp 991,950,000
31/12/2016 posting CRJ Rp 274,400,000 Rp 717,550,000
31/12/2016 posting GJ Rp 57,200,000 Rp 660,350,000

Nama : Allowance of doubtful debt No : 1-1400

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 12,800,000
31/12/2016 posting CRJ Rp 6,000,000 Rp 18,800,000

Nama : Merchandise inventory No : 1-1500

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 520,000,000
31/12/2016 posting PJ Rp 937,090,000 Rp 1,457,090,000
31/12/2016 posting GJ Rp 967,000,000 Rp 490,090,000

Nama : Store Supplies No : 1-1600

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 9,000,000
31/12/2016 posting CPJ Rp 1,000,000 Rp 10,000,000

Nama : Prepaid Insurance No : 1-1700

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 17,500,000

Nama : Prepaid Rent No : 1-1800

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 22,500,000

Nama : Vat In No : 1-1900

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 3,000,000
31/12/2016 posting PJ Rp 93,709,000 Rp 96,709,000
31/12/2016 posting CPJ Rp 3,000,000 Rp 93,709,000
31/12/2016 posting Gj Rp 4,100,000 Rp 89,609,000

Nama : Equipment at cost No : 1-2100

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 22,800,000
31/12/2016 posting CPJ Rp 3,300,000 Rp 26,100,000

Nama : Equipment accum dep No : 1-2110

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 Saldo awal NS Rp 16,500,000

Nama : Account payable No : 2-1100

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 69,300,000
31/12/2016 posting PJ Rp 1,031,799,000 Rp 1,101,099,000
31/12/2016 posting CPJ Rp 328,800,000 Rp 772,299,000
31/12/2016 posting GJ Rp 45,100,000 Rp 727,199,000

Nama : Expense payable No : 2-1200

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 3,900,000
31/12/2016 posting CPJ Rp 3,900,000 Rp -

Nama : income tax payable No : 2-1300

Date Description ref Debit Credit balance
Debit Credit

Nama : vat out No : 2-1500

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 4,500,000
31/12/2016 posting SJ Rp 82,150,000 Rp 86,650,000
31/12/2016 posting CRJ Rp 20,600,000 Rp 107,250,000
31/12/2016 posting CPJ Rp 4,500,000 Rp 102,750,000
31/12/2016 posting GJ Rp 5,200,000 Rp 97,550,000

Nama : Bank BCA loan No : 2-2100

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 300,000,000
31/12/2016 posting CPJ Rp 15,000,000 Rp 285,000,000

Nama : Ruchdiana Capital No : 3-1100

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 326,950,000

Nama : Ruchdiana Drawing No : 3-1200

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 25,400,000
31/12/2016 posting CPJ Rp 1,000,000 Rp 26,400,000

Nama : Income summary No : 3-1300

Date Description ref Debit Credit balance
Debit Credit

Nama : sales No :4-1100

Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp 503,300,000

31/12/2016 posting CRJ Rp 206,000,000 Rp 709,300,000
31/12/2016 posting SJ Rp 821,500,000 Rp 1,530,800,000

Nama : Sales retur No :4-1200

Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp -

31/12/2016 posting GJ Rp 52,000,000 Rp 52,000,000

Nama : Sales Discount No : 4-1300

Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp -

31/12/2016 posting CRJ Rp 3,730,000 Rp 3,730,000

Nama : Freight Collected No : 4-1400

Date Description ref Debit Credit balance
Debit Credit

31/12/2016 saldo awal NS Rp -

31/12/2016 posting SJ Rp 2,500,000 Rp 2,500,000

Nama : Cost of goods sold No :5-1100

 Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp 329,400,000

31/12/2016 posting GJ Rp 926,000,000 Rp 1,255,400,000

Nama : Freight paid No : 5-1200

Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp 8,800,000

31/12/2016 posting PJ Rp 1,000,000 Rp 9,800,000

Nama : Purchase discount No : 5-1300

Date Description ref Debit Credit balance
Debit Credit

31/12/2016 saldo awal NS Rp -

31/12/2016 posting SJ Rp 2,907,000 Rp 2,907,000

Nama : Advertising expense No : 6-1100

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 4,400,000

Nama : Tlp & Elc expense No : 6-1100

Date Description ref Debit Credit balance
Debit Credit
01/12/2016 saldo awal NS Rp 8,900,000

Nama : store supplies expenses No : 6-1200

Date Description ref Debit Credit balance
Debit Credit

01/12/2016 saldo awal NS Rp 4,950,000

Nama : Bad debt expense No : 6-1300
Date Description ref Debit Credit balance
Debit Credit

Nama : Depreciation Expense No : 6-1400

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 16,500,000

Nama : Insurance Expense No : 6-1500

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 14,300,000

Nama : Rent Expense No : 6-1600

Date Description ref Debit Credit balance

Debit Credit

01/12/2016 saldo awal NS Rp 23,300,000

Nama : Wages & salaries No : 6-1700

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 36,300,000

Nama : Other Operating Expense No : 6-1800

Date Description ref Debit Credit balance

Debit Credit

01/12/2016 saldo awal NS Rp 9,300,000

31/12/2016 posting CPJ Rp 800,000 Rp 10,100,000
Nama : Interest Revenue No : 8-1100
Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp 5,800,000

Nama : Gain on sales market sec No : 8-1200

Date Description ref Debit Credit balance

Debit Credit
01/12/2016 saldo awal NS Rp -

Nama : Interest expense No : 9-1100

Date Description ref Debit Credit balance

Debit Credit

01/12/2016 saldo awal NS Rp 8,800,000

31/12/2016 posting CPJ Rp 3,000,000 Rp 11,800,000

Nama : Bank service charge No : 9-1200

Date Description ref Debit Credit balance

Debit Credit

01/12/2016 saldo awal NS Rp 6,600,000

Nama : Income tax payable No : 9-1300

Date Description ref Debit Credit balance

Debit Credit

Rp 15,000,000
Nama : Ilham computer kode : C001
Date Description ref Debit Credit balance
Debit
01/12/16 Opening balance Tb Rp 34,100,000
03/12/16 pelunasan faktur Crj Rp 33,790,000 Rp 310,000
18/12/16 pnjualn sj Rp 190,100,000 Rp 190,410,000

Nama : Maulana computer kode : C002

Date Description ref Debit Credit balance
Debit
01/12/16 opening balance tb Rp 28,600,000
06/12/18 pnjualan f12-1 sj Rp 245,800,000 Rp 274,400,000
07/12/16 retur pnjln gj Rp 57,200,000 Rp 217,200,000
12/12/16 pelunasan fktur crj Rp 185,180,000 Rp 32,020,000
14/12/16 plnusan f11-25 crj Rp 28,600,000 Rp 3,420,000

Nama : Akbar computer kode : C003

Date Description ref Debit Credit balance
Debit
01/12/16 opening balance tb Rp 23,100,000
25/12/16 plunasn fktur F11-10 crj Rp 23,100,000 Rp -
27/12/16 penjualn f12-3 sj Rp 470,250,000 Rp 470,250,000

Nama : Maulida computer kode : C004

Date Description ref Debit Credit balance
Debit
20/12/16 piutang dihps crj Rp 12,000,000
20/12/16 pelunasan piutang crj Rp 6,000,000 Rp 6,000,000

LIST OF ACCOUNT RECEIVABLE BALENCE

No Customer Balance
1 Ilham Computer Rp 190,410,000
2 Maulana computer Rp 3,420,000
3 Akbar computer Rp 470,250,000
4 maulida computer Rp 6,000,000
Rp 670,080,000
Credit

Credit

Credit

Credit
Nama : PT Tiara kode : S001
Date Description ref Debit Credit balance
Debit Credit

Nama : CV Anggita kode : S002

Date Description ref Debit Credit balance
Debit Credit

Nama : PT Putri kode : S003

Date Description ref Debit Credit balance
Debit Credit

LIST OF ACCOUNT RECEIVABLE BALENCE

No Supplier Balance
kode NAMA AKUN Debit credit
11100 cash in bank Rp188,377,000
11200 petty cash Rp10,000,000
11300 account receivable Rp660,350,000
11400 allowance for doubtful debt Rp18,800,000
11500 merchandise inventory Rp490,090,000
11600 store supplies Rp10,000,000
11700 prepaid insurance Rp17,500,000
11800 prepaid rent Rp22,500,000
11900 vat in Rp89,609,000
12000 equipment at cost Rp26,100,000
12100 equipment accum dep Rp16,500,000
21200 accounts payable Rp727,199,000
21300 expense payable Rp0
21400 income tax payable
21500 vat out Rp97,550,000
22100 bank BCA loan Rp285,000,000
31100 ruchdiana capital Rp326,950,000
31200 ruchdiana drawing Rp26,400,000
41100 sales Rp1,530,800,000
41200 sales retur Rp52,000,000
41300 sales discount Rp3,730,000
41400 freight collected Rp2,500,000
51100 cost of goods sold Rp1,255,400,000
51200 freight paid Rp9,800,000
51300 purchase discount Rp2,907,000
61000 advertising expense Rp4,400,000
61100 tlp & elc expense Rp8,900,000
61200 store supplies expense Rp4,950,000
61300 bad debt expense
61400 depreciation expense Rp16,500,000
61500 insurance expense Rp14,300,000
61600 rent expense Rp23,300,000
61700 wages & salaries Rp36,300,000
61800 other operating expense Rp10,100,000
71100 interest revenue Rp5,800,000
81100 interest expense Rp11,800,000
81200 bank service charge Rp6,600,000
81300 income tax expense Rp15,000,000
TOTAL Rp3,014,006,000 Rp3,014,006,000
Rp0