PT EDELEWEIS

PETTY CASH JORNAL

1 Desember-31 desember
Petty Cash
Date Invoice Descrption

12/1/2015 VKK12-1 Pembayaran Brosur

12/2/2015 VKK12-2 Pembayaran rekening
12/4/2015 VKK12-3 Pembayaran rekening telepon
12/7/2015 VKK12-4 Pembelian perlengkapan toko
12/11/2015 VKK12-5 Reparasi dan pemeliharaan
 PT EDELEWEIS
PETTY CASH JORNAL
1 Desember-31 desember

Debet Credit
Acc Name Acc No Account Petty Cash
Adversting Expense 6-1100 Rp 775,000.00
Accured Expense 2-1300 Rp 1,000,000.00
Telepon Water and electricity 6-1200 Rp 700,000.00
store suppiler 1-1600 Rp 715,000.00
Maintenance and repair expense 6-1500 Rp 810,000.00
Cash Receipt Journal

Date Invoice No Descrption

12/2/2015 CM-161 Pelunasan piutang dagang atas penjualan keredit

12/15/2015 BKM12-2 pelunasan piutang dari toko cipta electric
12/24/2015 BKM12-3 Piutang sebesar Rp 7.000.000 yang telah di hapus
12/29/2015 BKM12-4 Pelunasan Piutang Toko Duta Harapan
 PT EDELEWEIS
CASH RECEIPT JOURNAL
1 Desember-31 Desember

Debet
Pos Ref Others
Cash In Bank Account Receivable
Acc Name Acc No Account
Rp 88,396,000.00 sales discount 4-1300 Rp 1,804,000.00 Rp 90,200,000.00
Rp 112,200,000.00 Rp 112,200,000.00
Rp 3,500,000.00
Rp 86,658,000.00 Rp 85,800,000.00
 Credit
Others
Acc Name Acc no Account

Allowance for doubful debt 1-1400 Rp 3,500,000.00

Late fees collected 8-1300 Rp 858,000.00
Cash Payment Journal

Date Invoice No Descrption

12/1/2015 BKK12-01 Pembayaran gaji dan upah yang terutang pada bulan
november 2015 wages& salaries
12/10/2015 BKK12-02 Pelunasan faktur
12/17/2015 BKK12-03 Pembayaran diveden terutang
12/20/2015 BKK12-04 Pelunasan kartu kredit
12/22/2015 BKK12-05
Angsuran hutang bank mandiri

12/30/2015 BKK12-06 Pengisian Dan kas kecil Bulan Desember

 PT EDELEWEIS
CASH PAYMENT JOURNAL
1 Desember-31 Desember

Date
No Reff Others
Account Payable
Acc Name Acc No Account
Wages & salaries 6-1900 Rp 9,000,000.00

Rp 92,400,000.00
Rp 4,800,000.00
Rp 5,400,000.00
Bank Mandiri Loan 2-2100 Rp 27,000,000.00
interest expense 9-11000 Rp 2,700,000.00
petty cash 1-1200 Rp 4,000,000.00
 Credit
Others
Cash in Bank
Acc Name Acc No Account
Rp 9,000,000.00

Rp 92,400,000.00
Rp 4,800,000.00
Rp 5,400,000.00

Rp 29,700,000.00
Rp 4,000,000.00
 PT EDELEWEIS
PURCHASE JOURNAL
1 DESEMBER-31 DESEMBER

Purchase Journal
Date Invoice No Descrption No Ref

06/12/2015 FCE.3100 City Electronic

12/19/2015 IEI607 Indo Electronic
12/23/2015 AE-1457 Aneka Electronic
 PT EDELEWEIS
PURCHASE JOURNAL
ESEMBER-31 DESEMBER

Debet Credit
Marchandise Inventory VAT IN Freight Paid Account Payable
Rp 96,450,000.00 Rp 9,645,000.00 Rp 45,000.00 Rp 106,140,000.00
Rp 75,260,000.00 Rp 7,526,000.00 Rp 45,000.00 Rp 82,831,000.00
Rp 108,615,000.00 Rp 10,861,500.00 Rp 50,000.00 Rp 119,526,500.00
 PT EDELEWEIS
SALES JOURNAL
1 DESEMBER -31 DESEMBER

Sales Journal
Date Invoice No Descrption No Ref

12/3/2015 F-12/01 Toko Duta Harapan

12/10/2015 F-12/02 Toko Kharisma
12/16/2015 NK 01 Pelanggan Penjualan Tunai
12/24/2015 F-12/03 Toko Modern Electronic
12/27/2015 F12/04 Toko Cipta Electric
 PT EDELEWEIS
SALES JOURNAL
EMBER -31 DESEMBER

Debet Credit
Account Receivable sales Freight collected VAT OUT
Rp 84,870,000.00 Rp 77,100,000.00 Rp 60,000.00 Rp 7,710,000.00
Rp 85,300,000.00 Rp 93,890,000.00 Rp 60,000.00 Rp 8,530,000.00
Rp 113,600,000.00 Rp 124,960,000.00 Rp 11,360,000.00
Rp 97,350,000.00 Rp 88,500,000.00 Rp 8,850,000.00
Rp 169,720,000.00 Rp 154,200,000.00 Rp 100,000.00 Rp 15,420,000.00
 PT EDELEWEIS
GENERAL JOURNAL
1 Desember -31 Desember

General Journal
Date Descrption Pos Ref Debet

12/3/2015 Acct receivable Rp 84,870,000.00

VAT OUT
Freigh collected
sales
12/3/2015 cosh of good sold Rp 68,500,000.00
marchendise inventory
12/8/2015 Acct payable Rp 19,580,000.00
VAT IN
Marchendise Inventoy
12/8/2015 cosh of good sold Rp 17,800,000.00
Marchendise Inventoy
12/10/2015 Acct receivable Rp 93,890,000.00
VAT OUT
Freigh collected
sales
12/10/2015
cosh of good sold Rp 75,800,000.00
Marchendise Inventory
12/16/2015 Acct receivable Rp 124,960,000.00
VAT OUT
Freigh collected
sales
12/16/2015 cosh of good sold Rp 103,900,000.00
marchendise inventory
12/24/2015 Acct receivable Rp 97,350,000.00
VAT OUT
Freigh collected
sales
12/24/2015 cosh of good sold Rp 25,200,000.00
marchendise Inventory
12/27/2015 Acct receivable Rp 169,720,000.00
VAT OUT
Freigh collected
Sales
12/27/2015 cosh of good sold Rp 137,000,000.00
marchendise Inventory
Rp 1,018,570,000.00
 Credit

Rp 7,710,000.00
Rp 60,000.00
Rp 77,100,000.00

Rp 68,500,000.00

Rp 1,780,000.00
Rp 17,800,000.00

Rp 17,800,000.00

Rp 8,530,000.00
Rp 60,000.00
Rp 85,300,000.00

Rp 75,800,000.00

Rp 11,360,000.00

Rp 113,600,000.00

Rp 103,900,000.00

Rp 8,850,000.00

Rp 88,500,000.00

Rp 25,200,000.00

Rp 15,420,000.00
Rp 100,000.00
Rp 154,200,000.00

Rp 137,000,000.00
Rp 1,018,570,000.00