ACCOUNT TRIAL BALANCE

NO DESCRIPTION
NO DEBIT CREDIT
1 1-1101 Cash 18.255.000
2 1-1102 Bank CCC 1.168.754.587
3 1-1103 Deposit In CCC 10.000.000.000
4 1-1201 Account Receivables 265.730.000
5 1-1202 Allowance For Bad Debt 3.500.000
6 1-1203 Notes Receivables 1.250.000.000
7 1-1301 Merchandise Inventory 126.000.000
8 1-1401 Prepaid Insurance 20.000.000
9 1-1601 Prepaid Tax Art.25 87,000.000
10 1-1602 Value Added Tax In 16.323.310
11 '1-1702 Goods Order Deposit 243.000.000
12 1-1999 Suspense A/C -
13 1-2101 Building 1.850.000.000
14 1-2102 Accum. Depr. Of Building 570.000.000
15 1-2103 Service Equipment 1.750.000.000
16 1-2104 Accum Dpre Of Serv Equipment 510.000.000
17 1-2105 Vechiles 850.000.000
18 1-2106 Accum Depre Of Vechiles 175.000.000
19 1-2107 Office Equipment 305.000.000
20 1-2108 Accum Depre Of Offince Equipment 51.000.000
21 2-1101 Accounts Payable to Vendor 193.105.000
22 2-1102 Value Added Tax Out 23.010.600
23 2-1103 Value Added Tax Payable 9.000.000
24 2-1104 Accrued Tax Art.21 11.500.000
25 2-1105 Differed Revenue 250.000.000
26 2-1106 Salaries Payaable 120.000.000
27 2-1107 Accrued Expenses 1.000.000
28 2-9999 Others Payable 250.000
29 Dividen 300.000.000
30 3-1100 Equity 1.000.000.000
31 3-1200 Retained Earnings 958.597.194
32 3-1300 Current Year Earning
33 3-9999 Historical Balancing -
34 4-1100 Fees of Services 11.844.310.000
35 4-2100 Sales of Spare Parts 15.236.450.200
36 4-3100 Sales Discount 139.684.000
37 4-3200 Sales Return 15.700.000
38 4-4100 Delivery In 860.000.000
39 5-1100 Purchase of Spare Parts 7.672.720.000
40 5-2100 Purchase Discount 75,936,900
41 5-3100 Purchase Return 12.050.000
42 5-4100 Freight in 276.000.000
43 6-1101 Selling Salaries Expense 680.000.000
44 6-1102 Commision Expense 480.500.000
45 6-1103 Selling THR & Bonus Expenses 557.000.000
46 6-1104 Advertising Expenses 265.275.000
47 6-1105 Selling Telephone/Fax/Internet Expen250.000.000
48 6-1106 Selling Insurance Expensi 22.000.000
49 6-1107 Selling Delivery Expenses 75.800.000
50 6-1108 Depreciation of Vehicle 218.750.000
51 6-1109 Vechicle Maintenance 1.375.000
52 6-1111 Household 7.500.000
53 6-1112 Transport/Gasoline/Tol 111.900.000
54 '6-1999 Others Selling Expenses 500.000
55 6-2101 General Adm Salaries Expenses 1.096.000.000
56 6-2102 General Adm THR & Bonus Expenses 840.000.000
57 6-2103 Telephone/Koran/Fax/Internet Expen40.000.000
58 6-2104 Water & Electricity Expenses 12.500.000
59 6-2105 Depreciation of Building 250.000.000
60 6-2106 Depreciation of Service Equipment 468.000.000
61 6-2107 Depreciation of Office Equipment 46.000.000
62 6-2108 General Adm Insurance Expense 11.000.000
63 6-2109 Office Supplies Expense 15.675.000
64 6-2110 BPJS Expense 99.600.000
65 6-2111 Donation 3.000.000
66 6-2999 Others General adm Expenses 1.000.000
67 8-1101 Interest Income 7.395.718
68 8-1102 Late Fees Collected 2.724.000
69 8-1999 Other Income 250.000
70 9-1101 Bank Charges 5.297.215
71 9-1102 Late Charges Payment 2.020.500
72 9-1999 Other Expense 220.000
Total 31.911.579.612 31.911.579.612
Selisih
Total
 ADJUSMENT TRIAL BALANCE ADJUSTED INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT
18.255.000
1.168.754.587
10.000.000.000
265.730.000
3.500.000
1.250.000.000
126.000.000
1.300.000 18.700.000
87.000.000
16.323.310
243.000.000
-
1.850.000.000
3.540.000 - 573.540.000
1.750.000.000 -
5.208.000 - 515.208.000
850.000.000 -
3.645.800 178.645.800
305.000.000 -
1.041.500 52.041.500
193.105.000
23.010.600
9.000.000
11.500.000
250.000.000
120.000.000
15,050.000 16.050.000
250.000
300.000.000
1.000.000.000
958.597.194
-
-
- 11.844.310.000 -
- 15.236.450.200 -
139.684.000 - 139.684.000
15.700.000 - 15,700,000
860.000.000 -
7.672.720.000 - 7.672.720.000
- 75.936.900 -
- 12.050.000 -
 276.000.000 276.000.000
680.000.000 680.000.000
480.500.000 480.500.000
557.000.000 557.000.000
265.275.000 265.275.000
6.500.000 256.500.000 256.500.000
600.000 22.600.000 22.600.000
75.800.000 75.800.000
3.645.800 222.395.800 222.395.800
1.375.000 1.375.000
7.500.000 7,500,000
111.900.000 111.900.000
500.000 500.000
1.096.000.000 1.096.000.000
840.000.000 840.000.000
4,250.000 44.250.000 44.250.000
4,300,000 16.800.000 16.800.000
3,540.000 253.540.000 253.540.000
5,208.000 473.208.000 473,208,000
1.041.500 47.041.500 47.041.500
700.000 11.700.000 11.700.000
15.675.000 15.675.000
99.600.000 99.600.000
3.000.000 3.000.000
1.000.000 1.000.000
7.395.718 -
2.724.000 -
250.000 -
5.297.215 5.297.215
2.020.500 2.020.500
220.000 220.000
29.785.300 29.785.300 31.940.064.912 31.940.064.912 13.694.802.015
14.344.314.803
28.039.116.818
INCOME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT
18.255.000
1.168.754.587
10.000.000.000
265.730.000
3.500.000 -
1.250.000.000
126.000.000 -
18.700.000 -
87.000.000 -
16.323.310 -
243.000.000 -
- -
1.850.000.000 -
- 573.540.000,00
1.750.000.000 -
- 515.208.000,00
850.000.000 -
178.645.800,00
305.000.000
52.041.500,00
193.105.000,00
23.010.600,00
9.000.000,00
- 11.500.000,00
- 250.000.000,00
- 120.000.000,00
- 16.050.000,00
- 250.000,00
300.000.000
1.000.000.000,00
958.597.194,00

11.844.310.000
15.236.450.200
-
-
860.000.000
-
75.936.900
12.050.000
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7.395.718
2.724.000
250.000
-
-
-
28.039.116.818 18.245.262.897 3.900.948.094
14.344.314.803
28.039.116.818 18.245.262.897 18.245.262.897
 PT MUSTIKA MOTOR
INCOME STATEMENT
FOR PRIOED ENDED DECEMBER 31, 2020

ACCOUNT NO DESCRITION AMOUNT (RUPIAH)

Revenues
4-1100 Fees of Services - 11.844.310.000,00
4-2100 Sales of Spare Parts - 15.236.450.200,00
4-3100 Sales Discount 139.684.000,00 -
4-3200 Sales Return 15.700.000,00 -
4-4100 Delivery In - 860.000.000,00
Total Revenues
Cost Of Good Sold
5-1100 Purchase of Spare Parts 7.672.720.000,00 -
5-2100 Purchase Discount - 75.936.900,00
5-3100 Purchase Return - 12.050.000,00
5-4100 Freight in 276.000.000,00 -
Total Cost Of Good Sold
Expenses
6-1101 Selling Salaries Expense 680.000.000,00 -
6-1102 Commision Expense 480.500.000,00 -
6-1103 Selling THR & Bonus Expenses 557.000.000,00 -
6-1104 Advertising Expenses 265.275.000,00 -
6-1105 Selling Telephone/Fax/Internet Ex 256.500.000,00 -
6-1106 Selling Insurance Expensi 22.600.000,00 -
6-1107 Selling Delivery Expenses 75.800.000,00 -
6-1108 Depreciation of Vehicle 222.395.800,00 -
6-1109 Vechicle Maintenance 1.375.000,00 -
6-1111 Household 7.500.000,00 -
6-1112 Transport/Gasoline/Toll 111.900.000,00 -
'6-1999 Others Selling Expenses 500.000,00 -
6-2101 General Adm Salaries Expenses 1.096.000.000,00 -
6-2102 General Adm THR & Bonus Expens840.000.000,00 -
6-2103 Telephone/Koran/Fax/Internet Ex 44.250.000,00 -
6-2104 Water & Electricity Expenses 16.800.000,00 -
6-2105 Depreciation of Building 253.540.000,00 -
6-2106 Depreciation of Service Equipment473.208.000,00 -
6-2107 Depreciation of Office Equipment 47.041.500,00 -
6-2108 General Adm Insurance Expense 11.700.000,00 -
6-2109 Office Supplies Expense 15.675.000,00 -
6-2110 BPJS Expense 99.600.000,00 -
6-2111 Donation 3.000.000,00 -
6-2999 Others General adm Expenses 1.000.000,00 -
 Total Expenses
Other Income
8-1101 Interest Income - 7.395.718,00
8-1102 Late Fees Collected - 2.724.000,00
8-1999 Other Income - 250.000,00
Total Other Income
Other Expenses
9-1101 Bank Charges 5.297.215,00 -
9-1102 Late Charges Payment 2.020.500,00 -
9-1999 Other Expense 220.000,00 -
Total Other Expenses
Total COG & Expenses
Profit or Loss
2020

AMOUNT (RUPIAH)

27.785.376.200,00

7.860.733.100,00
5.583.160.300,00

10.369.718,00

7.537.715,00
13.451.431.115,00
14.344.314.803,00
 PT MUSTIKA MOTOR
INCOME STATEMENT
AS ON DECEMBER 31, 2020

Account No. Description Amount (Rupiah)

Current Asset
1-1101 Cash 18.255.000,00 -
1-1102 Bank CCC 1.168.754.587,00 -
1-1103 Deposit In CCC 10.000.000.000,00 -
1-1201 Account Receivables 265.730.000,00 -
1-1202 Allowance For Bad Debt 3.500.000,00 -
1-1203 Notes Receivables 1.250.000.000,00 -
1-1301 Merchandise Inventory 126.000.000,00 -
1-1401 Prepaid Insurance 18.700.000,00 -
1-1601 Prepaid Tax Art.25 87.000.000,00 -
1-1602 Value Added Tax - In 16.323.310,00 -
'1-1702 Goods Order Deposit 243.000.000,00 -
1-1999 Suspense A/C -
Total Current Asset 13.190.262.897,00
Fixed Asset
1-2101 Building 1.850.000.000,00
1-2102 Accum. Depr. Of Building - 573.540.000,00
1-2103 Service Equipment 1.750.000.000,00 -
1-2104 Accum Dpre Of Serv Equipment - 515.208.000,00
1-2105 Vechiles 850.000.000,00 -
1-2106 Accum Depre Of Vechiles - 178.645.800,00
1-2107 Office Equipment 305.000.000,00 -
1-2108 Accum Depre Of Offince Equipment - 52.041.500,00
Total Fixed Asset 3.435.564.700,00
Total Asset 16.625.827.597,00
Liabilities
2-1101 Accounts Payable to Vendor 193.105.000,00
2-1102 Value Added Tax - Out 23.010.600,00
2-1103 Value Added Tax - Payable 9.000.000,00
2-1104 Accrued Tax Art.21 11.500.000,00
2-1105 Differed Revenue 250.000.000,00
2-1106 Salaries Payaable 120.000.000,00
2-1107 Accrued Expenses 16.050.000,00
2-9999 Others Payable 250.000,00
Dividen
Total Liabilities 622.915.600,00
Equitas
3-1100 Equity 16.002.911.997,00
Total Liabilites & Equity 16.625.827.597,00
 PT MUSTIKA MOTOR
INCOME STATEMENT
FOR PRIOED ENDED DECEMBER 31, 2020

No. Account No. Description Amount (Rupiah) (Rupiah)

1 1-1101 Cash 18.255.000,00
2 1-1102 Bank CCC 1.168.754.587,00 -
3 1-1103 Deposit In CCC 10.000.000.000,00 -
4 1-1201 Account Receivables 265.730.000,00 -
5 1-1202 Allowance For Bad Debt 3.500.000,00 -
6 1-1203 Notes Receivables 1.250.000.000,00 -
7 1-1301 Merchandise Inventory 126.000.000,00 -
8 1-1401 Prepaid Insurance 20.000.000,00 -
9 1-1601 Prepaid Tax Art.25 87.000.000,00 -
10 1-1602 Value Added Tax In 16.323.310,00 -
11 1-1702 Goods Order Deposit 243.000.000,00 -
12 1-1999 Suspense A/C - -
13 1-2101 Building 1.850.000.000,00 -
14 1-2102 Accum. Depr. Of Building - 570.000.000,00
15 1-2103 Service Equipment 1.750.000.000,00 -
16 1-2104 Accum Dpre Of Serv Equipment - 510.000.000,00
17 1-2105 Vechiles 850.000.000,00 -
18 1-2106 Accum Depre Of Vechiles 175.000.000,00
19 1-2107 Office Equipment 305.000.000,00
20 1-2108 Accum Depre Of Offince Equipment - 51.000.000,00
21 2-1101 Accounts Payable to Vendor - 193.105.000,00
22 2-1102 Value Added Tax Out - 23.010.600,00
23 2-1103 Value Added Tax Payable - 9.000.000,00
24 2-1104 Accrued Tax Art.21 - 11.500.000,00
25 2-1105 Differed Revenue - 250.000.000,00
26 2-1106 Salaries Payaable - 120.000.000,00
27 2-1107 Accrued Expenses - 1.000.000,00
28 2-9999 Others Payable - 250.000,00
29 3-1101 Dividen 300.000.000,00 -
30 3-1100 Equity - 1.000.000.000,00
31 3-1200 Retained Earnings - 958.597.194,00
32 3-1300 Current Year Earning - -
33 3-9999 Historical Balancing - -
34 4-1100 Fees of Services - 11.844.310.000,00
35 4-2100 Sales of Spare Parts - 15.236.450.200,00
36 4-3100 Sales Discount 139.684.000,00 -
37 4-3200 Sales Return 15.700.000,00 -
38 4-4100 Delivery In - 860.000.000,00
39 5-1100 Purchase of Spare Parts 7.672.720.000,00 -
40 5-2100 Purchase Discount - 75.936.900,00
41 5-3100 Purchase Return - 12.050.000,00
42 5-4100 Freight in 276.000.000,00 -
43 6-1101 Selling Salaries Expense 680.000.000,00 -
44 6-1102 Commision Expense 480.500.000,00 -
45 6-1103 Selling THR & Bonus Expenses 557.000.000,00 -
46 6-1104 Advertising Expenses 265.275.000,00 -
47 6-1105 Selling Telephone/Fax/Internet Expense250.000.000,00 -
48 6-1106 Selling Insurance Expensi 22.000.000,00 -
49 6-1107 Selling Delivery Expenses 75.800.000,00 -
50 6-1108 Depreciation of Vehicle 218.750.000,00 -
51 6-1109 Vechicle Maintenance 1.375.000,00 -
52 6-1111 Household 7.500.000,00 -
53 6-1112 Transport/Gasoline/Toll 111.900.000,00 -
54 6-1999 Others Selling Expenses 500.000,00 -
55 6-2101 General Adm Salaries Expenses 1.096.000.000,00 -
56 6-2102 General Adm THR & Bonus Expenses 840.000.000,00 -
57 6-2103 Telephone/Koran/Fax/Internet Expense40.000.000,00 -
58 6-2104 Water & Electricity Expenses 12.500.000,00 -
59 6-2105 Depreciation of Building 250.000.000,00 -
60 6-2106 Depreciation of Service Equipment 468.000.000,00 -
61 6-2107 Depreciation of Office Equipment 46.000.000,00 -
62 6-2108 General Adm Insurance Expense 11.000.000,00 -
63 6-2109 Office Supplies Expense 15.675.000,00 -
64 6-2110 BPJS Expense 99.600.000,00 -
65 6-2111 Donation 3.000.000,00 -
66 6-2999 Others General adm Expenses 1.000.000,00 -
67 8-1101 Interest Income - 7.395.718,00
68 8-1102 Late Fees Collected - 2.724.000,00
69 8-1999 Other Income - 250.000,00
70 9-1101 Bank Charges 5.297.215,00 -
71 9-1102 Late Charges Payment 2.020.500,00 -
72 9-1999 Other Expense 220.000,00 -
31.911.579.612,00 31.911.579.612,00
 CASH DISBURSEMENTS JOURNAL (CDJ)

CASH/BANK DEBITTED ACCOU

DATE PAYMENT CHEQUE NO. DESCREIPTION POST REF.
VOUNCHER NO. GENERAL
DES 2 BP-12001 CA-1112682 Pemby Hutang ke PT XENA
6 BP-12002 Upah Karyawan Nov 20 24.000.000
CA-1112683 Gaji Karyawan Nov 20 58.000.000
11 CV-12001 GANTI OLI KENDARAAN 375.000
11 BP-12003 CA-1112684 Pemb Hutang PT Xena
12 BP-12004 CA-1112685 Kas Kecil 5.000.000
13 CV-12002 Pemb Tagihan Koran Nov 20 275.000
15 BP-12005 CA-1112686 Pemby Hutang PT Natrium
17 BP-12006 CA-1112687 Pemby Hutang PT Waluya
18 BP-12007 CA-1112688 Pemby Hutang PPN Nov 9.000.000
Pemby Hutang PPH 21 Nov 3.500.000
18 BP-12008 CA-1112689 Pemby angsuran pph 25 3.000.000
18 BP-12009 CA-1112690 Pemby Iklan Koran 15.000.000
21 BP-12010 CA-1112691 Pemby Hutang PT Yumi
22 BP-12011 CA-1112692 Kas Kecil 5.000.000
23 BP-12012 CA-1112693 Pemby Hutang PT Natrium
24 BP-12013 CA-1112694 Pemby Kkomisi Pemasaran 27.500.000
Bonus Bag. Pemasaran 17.000.000
25 CV-12003 - Gula, Kopi, The 175.000
25 CV-12004 Kertas, Pulpen dll 500.000
25 BP-12014 CA-1112695 Pemby Hutang PT Xena Industri
26 BP-12015 CA-1112696 kekurangan komisi bag. Pema 3.000.000
28 BP-12016 CA-1112697 Pemby Hutang PT Zipana
28 BP-12017 CA-1112698 Pemby Hutang PT Xena Industri
29 CV-12005 Jasa Pengiriman Barang 425.000
29 BP-12019 CA-1112699 Uang muka pembl barang 8.000.000
29 BP-12020 CA-1112700 Kas Kecil 5.000.000
29 CV-12006 - Jasa Pengiriman Barang 375.000
29 BP-12021 CA-1112701 Pemby hutang Inv PT Xena
29 BP-12022 CA-1112702 Pemby Hutang PT Waluya
31 BP-12023 CA-1112703 Pemby Hutang PT Zipana
31 BP-12024 CA-1112704 Gaji Pemasaran Des 20 24.000.000
gaji Adm,Umum Des 20 58.000.000
31 BP-12025 CA-1112705 bpjs des 9.600.000
Gaji Pemasaran Des 20 82.000.000
31 BP-12026 CA-1112706 Gaji Administrasi 130.000.000
31 BP-12027 CA-1112707 Beban Bank 789.415
31 BP-12028 CA-1112708 Beban terlambat bayar ke supplier 1.820.500
31 CV-12007 iuran sampah, des 20 120.000
Bonus Pemasaran Des 40.000.000
31 BP-12030 CA-1112709 Bonus Adm,Umum Des 60.000.000
31 BP-12031 CA-1112710 Transport 13.200.000
31 BP-12032 CA-1112711 biaya angkut pembelian Pag 26.000.000
31 BP-12033 CA-1112712 dividen saham thn 2017 300.000.000
TOTAL 930.654.915
TS JOURNAL (CDJ)

DEBITTED ACCOUNTS PURCHASE CREDITED ACCOUNTS

DISCOUNT
ACCOUNT PAYABLE VALUE ADDED TAX BANK CASH
550.000 550.000

82.000.000
375.000
25.520.000 464.000 46.400 25.009.600
5.000.000
275.000
1.650.000 30.000 3.000 1.617.000
14.850.000 14.850.000

12.500.000
3.000.000
15.000.000
4.455.000 4.455.000
5.000.000
1.732.500 1.732.500

44.500.000
175.000
500.000
902.000 16.400 1.640 883.960
3.000.000
550.000 550.000
2.750.000 50.000 5.000 2.695.000
425.000
8.000.000
5.000.000
375.000
5.390.000 5.390.000
8.910.000 162.000 16.200 8.731.800
11.797.500 214.500 21.450 11.561.550
82.000.000

9.600.000

212.000.000
789.415
1.820.500
 120.000

100.000.000
13.200.000
26.000.000
300.000.000
79.057.000 936.900 93.690 1.006.436.2.245.000
 PURCHASE JURNAL (PJ)

DATE INV NO DATE OF INV SUPPLIER/VENDOR TERM POST REF.

DES 3 XI-1201 03-Dec-20 PT XENA INDUSTRI 2/10, N/30

4 YM-005 04-Dec-20 PT YUMI NAKASIMA 2/10, N/30
5 W-120014 05-Dec-20 PT WALUYA 2/10, N/30
7 N-003012 07-Dec-20 PT NATRIUM 2/10, N/30
10 Z-22312 10-Dec-20 PT ZIPANA 2/10, N/30
11 X-12013 11-Dec-20 PT XENA INDUSTRI 2/10, N/30
13 YM-019 13-Dec-20 PT YUMI NAKASIMA 2/10, N/30
14 NA-004512 14-Dec-20 PT NATRIUM 2/10, N/30
15 X-12019 15-Dec-20 PT XENA INDUSTRI 2/10, N/30
18 X-12035 18-Dec-20 PT XENA INDUSTRI 2/10, N/30
19 W-120048 19-Dec-20 PT WALUYA 2/10, N/30
21 Z-32312 21-Dec-20 PT ZIPANA 2/10, N/30
22 Z-32313 22-Dec-20 PT ZIPANA 2/10, N/30
24 X-12045 24-Dec-20 PT XENA INDUSTRI 2/10, N/30
26 W-120072 26-Dec-20 PT WALUYA 2/10, N/30
28 NA-005112 28-Dec-20 PT NATRIUM 2/10, N/30
29 NA-005113 29-Dec-20 PT NATRIUM 2/10, N/30
PURCHASE JURNAL (PJ)

ACC PAYABLE PURCHASE OF SPARE VALUE ADDED GENERAL DEBIT

(CR-2-1101) PARTS ( DR-5-1100) TAX IN (DR-1- ACCOUNT NO. REF. AMOUNT
25.520.000 23.200.000 2.320.000
44.055.000 40.050.000 4.005.000
14.850.000 13.500.000 1.350.000
1.650.000 1.500.000 150.000
550.000 500.000 50.000
5.390.000 4.900.000 490.000
21.670.000 19.700.000 1.970.000
1.732.500 1.575.000 157.500
902.000 820.000 82.000
2.750.000 2.500.000 250.000
8.910.000 8.100.000 810.000
11.797.500 10.725.000 1.072.500
5.417.500 4.925.000 492.500
4.620.000 4.200.000 420.000
12.045.000 10.950.000 1.095.000
12.375.000 11.250.000 1.125.000
15.757.500 14.325.000 1.432.500
- -
- -
- -
- -
 CASH RECEIPT JOU

DEBIT
CASH/BANK RECEIPT
DATE DESCRIPTION
VOUCHER NO. POST REF. CASH

DES 7 BR-12001 PEMBY INV PT MURTI JAYA

9 BR-12002 Pemby. Inv PT International Agency
11 BR-12003 Pemby Inv PT Asli Banka
13 BR-12004 Pemby Inv Tunai, PT Inti Prima Luxindo
15 BR-12005 Pemby Inv Tunai, PT Istana Buana
15 BR-12006 Pemby Piutang PT Bima Satria
16 BR-12007 Pemby Inv Tunai PT Sari Jaya Indah
16 BR-12008 Penbt Piutang PT Empat Unggas
17 BR-12009 Pemby Inv Tunai PT Nusa Jaya Abadi
19 BR-12010 Pemby Inv Tunai PT Bunda Mitra
20 BR-12011 Pemby piutang PT Cempaka Biru
20 BR-12012 Pemby Piutang PT Asli Bangka
21 BR-12013 Pemby Piutang PT Bima Satria
23 CR-12001 Pemby Inv Tunai TN Sukoco 500.000
24 BR-12014 Pemby Inv Tunai PT Nuansa Permai
25 BR-12015 Pemby Piutang PT Dina Saluyu
25 BR-12016 Pemby Piutang PT Asli Bangka
25 BR-12017 Pemby Piutang PT Bima Satria
27 BR-12018 Pemby Inv Tunai PT Bersama Cipta Kreasi
28 BR-12019 Pemby Inv Tunai Tn. Suryo Saputro
29 BR-12020 Pemby Inv Tunai TN. Imam Prasetya
29 BR-12021 Pemby Piutang PT Bima Satria
29 BR-12022 Pemby Piutang PT Empat Unggas
29 BR-12023 Pemby piutang PT Cempaka Biru
31 BR-12024 Bunga/Jasa Giro Bank, Des 20
31 BR-12025 Denda keterlambatan Des dan penjualan sisa oli
31 BR-12026 Pemby ats pendapatan tagihan biaya angkut penjualan, des
TOTAL 500.000
CASH RECEIPT JOURNAL(CRJ)

DEBITED ACCONTS CREDITTED ACCONTS

FEES & SALES VALUE ADDED ACCOUNT FEES OF SALES OF ACCOUNT

BANK
DISC. TAX OUT RECEIVABLES SRVICES SPARE PARTS NO.

28.750.000 15.000.000 12.500.000 2-1102

2.600.000 1.500.000 1.000.000 2-1102
47.150.000 900.000 90.000 48.140.000
6.350.000 2.500.000 3.500.000 2-1102
22.000.000 16.500.000 5.000.000 2-1102
20.665.000 20.665.000
8.820.000 7.500.000 1.200.000 2-1102
7.753.000 270.000 27.000 8.050.000
7.250.000 4.500.000 2.500.000 2-1102
16.550.000 5.000.000 10.500.000 2-1102
51.650.000 51.650.000
5.579.000 110.000 11.000 5.700.000
10.545.600 204.000 20.400 10.770.000
500.000
19,750,000 17.000.000 2.500.000 2-1102
7.704.000 7.704.000
54.351.000 1.090.000 109.000 55.550.000
36.069.000 710.000 71.000 36.850.000
17.000.000 13.700.000 3.000.000 2-1102
7.000.000 1.500.000 5.000.000 2-1102
4.550.000 700.000 3.500.000 2-1102
42.500.000 42.500.000
15.250.000 15.250.000
20.060.000 400.000 40.000 20.500.000
2.160.112 8-1101
3.134.200 560.200 8-1102
60.000.000 6-1107
525.190.912 3.684.000 368.400 323.329.000 85.900.000 50.760.200 -
S

GENERAL

1.250.000
100.000

350.000
500.000

120.000

250.000
1.050.000

250.000

300.000
500.000
350.000

2.160.112
2.574.000
60.000.000
69.754.112
 SALES JOURNAL (SJ)
CEK SALDO AWAL

DATE INVOICE NO. DEBTOR REF. TERM

DES 3 PM12001 PT ASLI BANGKA 2/10, N/30

4 PM12002 PT BIMA SATRIA 2/10, N/30
5 PM12003 PT CEMPAKA 2/10, N/30
6 PM12004 PT DINA SALUYU 2/10, N/30
8 PM12005 PT EMPAT UNGGAS 2/10, N/30
11 18 PM12006 PT BIMA SATRIA 2/10, N/30
12 22 PM12007 PT BIMA SATRIA 2/10, N/30
14 28 PM12008 PT ASLI BANGKA 2/10, N/30
15 32 PM12009 PT DINA SALUYU 2/10, N/30
17 40 PM12010 PT EMPAT UNGGAS 2/10, N/30
18 43 PM12011 PT ASLI BANGKA 2/10, N/30
20 49 PM12012 PT BIMA SATRIA 2/10, N/30
21 53 PM12013 PT CEMPAKA Biru 2/10, N/30
22 57 PM12014 PT CEMPAKA Biru 2/10, N/30
24 64 PM12014A PT EMPAT UNGGAS 2/10, N/30
26 74 PM12015 PT ASLI BANGKA 2/10, N/30
28 80 CNPM12015 PT ASLI BANGKA 2/10, N/30
28 81 PM12016 PT BIMA SATRIA 2/10, N/30
29 86 PM12017 PT CEMPAKA Biru 2/10, N/30
29 96 CNPM12016 PT BIMA SATRIA 2/10, N/30
Total
L (SJ)

ACCOUNT
REVENUE OF SALES OF SPARE VALUE ADDED
RECEIVABLES
SERVICES PARTS TAX OUT
(DR-1-1201)
48.140.000 13.600.000 31.400.000 3.140.000
20.665.000 13.350.000 6.650.000 665.000
51.650.000 33.500.000 16.500.000 1.650.000
7.704.000 5.460.000 2.040.000 204.000
8.050.000 7.500.000 500.000 50.000
10.770.000 4.500.000 5.700.000 570.000
42.500.000 15.000.000 25.000.000 2.500.000
5.700.000 3.500.000 2.000.000 200.000
13.850.000 10.000.000 3.500.000 350.000
15.250.000 12.500.000 2.500.000 250.000
55.550.000 44.000.000 10.500.000 1.050.000
36.850.000 22.000.000 13.500.000 1.350.000
20.500.000 15.000.000 5.000.000 500.000
16.050.000 10.000.000 5.500.000 550.000
25.050.000 13.500.000 10.500.000 1.050.000
28.450.000 12.500.000 14.500.000 1.450.000
- -
34.250.000 15.000.000 17.500.000 1.750.000
21.250.000 7.500.000 12.500.000 1.250.000
935.000 850.000 85.000
463.164.000 258.410.000 186.140.000 18.614.000