CV.

Anugerah Jaya Case

EVIDENCE 1

No. : 01/CR/01/2031
CV. Anugerah Jaya Date : 1 January 2031
AJ Jl. Erlangga Tengah No. 13
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Wijaya, Jl. Atmodirono No. 4 Semarang

Amount : Rp 10.000.000,00.
Remarks : Receipt payment of account receivable from Toko Bangunan Wijaya.
Payment at sales invoice No. 20/SI/12/2030.

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Arief R
(Arief Rahman)
(......................................)

EVIDENCE 2

CV. Anugerah Jaya No : 01/SI/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 1 January 2031

SALES INVOICE
Customer : Toko Bangunan Persada
Address : Jl. Letkol Isdiman No. 238 Semarang

Accounts Quantity Price Amount

Roof Tile 73.500 units Rp 3.600,00 Rp 264.600.000,00
VAT 11% Rp 29.106.000,00
Total Rp 293.706.000,00

Recorded by: Recorded and Posted at: Prepared by:

Date:  General Journal Sales Administration Section
 General Ledger
 Subsidiary Ledger
Rs Annisa
(......................................) (Risa Annisa)

Cost Accounting Practice 81

Cost Accounting Practice

EVIDENCE 3

CV. Anugerah Jaya No. : 01/CD/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 1 January 2031

CASH DISBURSEMENT

Paid for : Toko Bangunan Persada, Jl. Letkol Isdiman No. 238 Semarang
Amount : Rp 5.292.000,00.
Remark : Paid for sales fee 2% from net sales.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Arief R
(......................................) (Arief Rahman)

EVIDENCE 4

CV. Anugerah Jaya No. : 02/CR/01/2031

Date : 2 January 2031
AJ Jl. Erlangga Tengah No. 13
Semarang

CASH RECEIPT

Receipt from : Toko Bangunan Madani, Jl. Ahmad Yani No. 36 Semarang
Amount : Rp 23.650.000,00.
Remarks : Receipt payment of account receivable from Toko Bangunan Madani.
Payment at sales invoice No. 22/SI/12/2030.

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Arief R
(Arief Rahman)
(......................................)

82 Transaction Evidence
 CV. Anugerah Jaya Case

EVIDENCE 5

No. : 02/CD/01/2031
CV. Anugerah Jaya
Date : 3 January 2031
AJ Jl. Erlangga Tengah No. 13
Semarang

CASH DISBURSEMENT

Paid for : Suara Merdeka Daily, Jl. Pandanaran No. 21 Semarang

Amount : Rp 1.400.000,00.
Remark : Paid for promotion expense to January 2031.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
Arief R
(......................................) (Arief Rahman)

EVIDENCE 6

CV. Anugerah Jaya No. : 03/CD/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 3 January 2031

CASH DISBURSEMENT
Paid for : PT. Pertamina, Jl. Rejomulyo No. 20 Semarang
Amount : Rp 16.000.000,00.
Remark : Purchase of fuel and lubricant at cash.
Material Quantity Price Amount
Fuel 2.300 lt Rp 6.500,00 Rp
Lubricant 15 lt Rp 70.000,00 Rp
Total Rp

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Inventory Card Arief R
(......................................) (Arief Rahman)

Cost Accounting Practice 83

Cost Accounting Practice

EVIDENCE 7

CV. Anugerah Jaya No. : 01/GRIE/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 4 January 2031

GOODS REQUEST AND ISSUANCE EVIDENCE

Issued direct material and used by Mixing Department to production:
No Material Unit Price Amount
1 Sand 250 m3 Rp Rp
2 Cement 750 sack Rp Rp
Total Rp

Recorded by: Recorded and Posted at: Received & Used by: Issued by:
Date:  General Journal Mixing Department Warehouse Section
 General Ledger
 Subsidiary Ledger
Ahmad N Fariz A
(......................................)  Inventory Card Ahmad Najib Fariz Azhar

EVIDENCE 8

CV. Anugerah Jaya No. : 03/CR/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 4 January 2031

CASH RECEIPT
Receipt from : Ahmad Riyadi, Jl. Gaharu No. 3 Semarang
Amount : Rp 15.300.000,00.
Remarks : Receipt payment of account receivable from Ahmad Riyadi.
Payment at sales invoice No. 39/SI/12/2030.

Recorded by: Recorded and Posted at: Received by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger Arief R
(......................................) (Arief Rahman)

84 Transaction Evidence
 CV. Anugerah Jaya Case

EVIDENCE 9

CV. Anugerah Jaya No. : 04/CD/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 5 January 2031

CASH DISBURSEMENT
Paid for : PT. Semen Gresik, Jawa Timur
Amount : Rp 47.500.000,00.
Remark : Payment a part of account payable from cement purchase with sales invoice supplier
No. 1245/SI/12/2030.

Recorded by: Recorded and Posted at: Paid by:

Date:  General Journal Cashier
 General Ledger
 Subsidiary Ledger
Arief R
(Arief Rahman)
(......................................)

EVIDENCE 10

CV. Anugerah Jaya No. : 05/CD/01/2031

AJ Jl. Erlangga Tengah No. 13
Semarang
Date : 5 January 2031

CASH DISBURSEMENT
Paid for : Toko Murni, Jl. Tentara Pelajar No. 22 Semarang
Amount : Rp 1.776.000,00.
Remark : Purchase of thinner at cash.
Material Quantity Price Amount
Thinner 80 lt Rp 20.000,00 Rp
VAT 11% Rp
Total Rp
Recorded by: Recorded and Posted at: Paid by:
Date:  General Journal Cashier
 General Ledger
 Inventory Card Arief R
(......................................) (Arief Rahman)

Cost Accounting Practice 85

Cost Accounting Practice

86 Transaction Evidence