Amira Berdikari

Income Journal
Per March 2016

Income Journal

Date Faktur Number Account on Debit Ref. Debet Account Receivable

Post. Credit Service Revenue
2016 5 91 CV Agro Kencana Rp 7,000,000
Mar 7 92 Tirta Amarta Rp 9,840,000
11 93 CV Kerinci Rp 7,200,000
24 94 CV Arjuno Sakti Rp 9,200,000
25 95 Tirta Amarta Rp 6,300,000
31 Rp 39,540,000
 Amira Berdikari
Cash Receipts Journal
Per March 2016

Cash Receipts Journal

Date Account on Credit Ref. Credit Other Account Credit Account Debet Cash
Post. Receivable
2016 6 CV Kelud Rp 7,950,000 Rp 7,950,000
Mar 10 CV Arjuno Rp 10,000,000 Rp 10,000,000
12 CV Agro Kencana Rp 7,000,000 Rp 7,000,000
16 Service Revenue Rp 26,800,000 Rp 26,800,000
18 Rental Income Rp 900,000 Rp 900,000
25 CV Kelud Rp 14,000,000 Rp 14,000,000
31 Service Revenue Rp 29,400,000 Rp 29,400,000
31 Rp 57,100,000 Rp 38,950,000 Rp 96,050,000
 Amira Berdikari
Purchase Journal
Per March 2016

Purchase Journal
Ref. Credit Account Debet Debet Office Ref.
Date Account on Credit Post. Payable Maintenance Supplies Debet Other Account Post Total
Supplies
2016 2 Indomobil Jaya Rp 26,900,000 Vehicle Rp 26,900,000
Mar 3 CV Endah Niaga Rp 1,570,000 Office Equipment Rp 1,570,000
18 CV Malabar Rp 2,430,000 Rp 2,430,000
19 CV Pangrango Rp 4,140,000 Rp 2,640,000 Rp 1,500,000
21 Galaksi Eliptis Rp 990,000 Rp 990,000
31 Rp 36,030,000 Rp 5,070,000 Rp 2,490,000 Rp 28,470,000
 Amira Berdikari
Cash Payment Journal
Per March 2016

Cash Payment Journal

Date Cek Account on Debet Ref. Debet Other Debet Account Credit Cash
Number Post. Account Payable
2016 1 205 Rent Expense Rp 2,450,000 Rp 2,450,000
Mar 9 206 Fuel Expense Rp 820,000 Rp 820,000
10 207 Galaksi Eliptis Rp 450,000 Rp 450,000
10 208 CV Malabar Rp 1,890,000 Rp 1,890,000
11 209 Welirang Rp 415,000 Rp 415,000
13 210 Indomobil Jaya Rp 26,900,000 Rp 26,900,000
16 211 Vehicle Rp 28,500,000 Rp 28,500,000
17 212 Other Administrative Expense Rp 4,680,000 Rp 4,680,000
20 213 Advertising Expense Rp 8,590,000 Rp 8,590,000
26 214 CV Endah Niaga Rp 1,570,000 Rp 1,570,000
27 215 M. Ridwan's Prive Rp 4,000,000 Rp 4,000,000
30 216 Driver Salary Expense Rp 33,300,000 Rp 33,300,000
31 217 Office Salary Expense Rp 21,200,000 Rp 21,200,000
31 218 Office Supplies Rp 600,000 Rp 600,000
31 Rp 104,140,000 Rp 31,225,000 Rp 135,365,000
 Amira Berdikari
General Journal
Per March 2016

DATE DESCRIPTION DEBIT CREDIT

Mar 20 Vehicle Maintenance Supplies Expense Rp 4,400,000

Vehicle Maintenance Supplies Rp 4,400,000
Total Rp 4,400,000 Rp 4,400,000
 Amira Berdikari
Account Receivable Subsidiary Ledger
Name : CV Agro Kencana
Ref.
Date Desc Debet Credit Balance
Post.
Mar 5 Rp 7,000,000 Rp 7,000,000
12 Rp 7,000,000 Rp -

Name : CV Kelud
Ref.
Date Desc Debet Credit Balance
Post.
Mar 6 Rp 7,950,000 -Rp 7,950,000
25 Rp 14,000,000 -Rp 21,950,000

Name : Tirta Amarta

Ref.
Date Desc Debet Credit Balance
Post.
Mar 7 Rp 9,840,000 Rp 9,840,000
25 Rp 6,300,000 Rp 16,140,000

Name : CV Arjuno Sakti

Ref.
Date Desc Debet Credit Balance
Post.
Mar 10 Rp 10,000,000 -Rp 10,000,000
24 Rp 9,200,000 -Rp 800,000

Name : CV Kerinci
Ref.
Date Desc Debet Credit Balance
Post.
Mar 11 Rp 7,200,000 Rp 7,200,000
 Amira Berdikari
Account Payable Subsidiary Ledger
Name : Indomobil Jaya
Ref.
Date Desc Debet Credit Balance
Post.
Mar 2 Rp 26,900,000 Rp 26,900,000
13 Rp 26,900,000 Rp -

Name : CV Endah Niaga

Ref.
Date Desc Debet Credit Balance
Post.
Mar 3 Rp 1,570,000 Rp 1,570,000
26 Rp 1,570,000 Rp -

Name : Galaksi Eliptis

Ref.
Date Desc Debet Credit Balance
Post.
Mar 10 Rp 450,000 -Rp 450,000
21 Rp 990,000 Rp 540,000

Name : CV Malabar
Ref.
Date Desc Debet Credit Balance
Post.
Mar 10 Rp 1,890,000 -Rp 1,890,000
18 Rp 2,430,000 Rp 540,000

Name : Welirang
Ref.
Date Desc Debet Credit Balance
Post.
Mar 11 Rp 415,000 -Rp 415,000

Name : CV Pangrango
Ref.
Date Desc Debet Credit Balance
Post.
Mar 19 Rp 4,140,000 Rp 4,140,000
 Amira Berdikari
Ledger

Account Name : Cash Account Number : 11

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 65,200,000
31 Rp 96,050,000 Rp 161,250,000
31 Rp 135,365,000 Rp 25,885,000

Account Name : Account Receivable Account Number : 12

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 31,950,000
31 Rp 39,540,000 Rp 71,490,000
31 Rp 38,950,000 Rp 32,540,000

Account Name : Vehicle Maintenance Supplies Account Number : 14

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 7,240,000
31 Rp 5,070,000 Rp 12,310,000
31 Rp 4,400,000 Rp 7,910,000

Account Name : Office Supplies Account Number : 15

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 3,690,000
31 Rp 2,490,000 Rp 6,180,000
31 Rp 600,000 Rp 6,780,000

Account Name : Office Equipment Account Number : 16

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 17,300,000
31 Rp 1,570,000 Rp 18,870,000

Account Name : Accumulated Depreciation - Office Equipment Account Number : 17

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 4,250,000

Account Name : Vehicle Account Number : 18

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 62,400,000
31 Rp 26,900,000 Rp 89,300,000
31 Rp 28,500,000 Rp 117,800,000

Account Name : Accumulated Depreciation - Vehicle Account Number : 19

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 17,800,000

Account Name : Account Payable Account Number : 21

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 2,755,000
31 Rp 36,030,000 Rp 38,785,000
31 Rp 31,225,000 Rp 7,560,000
Account Name : M.Ridwan's Equity Account Number : 31
Balance
Date Description P/R Debet Credit
Debet Credit
Mar 1 Balance Rp 162,975,000

Account Name : M.Ridwan's Prive Account Number : 32

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 4,000,000 Rp 4,000,000

Account Name : Service Revenue Account Number : 41

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 39,540,000 Rp 39,540,000
31 Rp 56,200,000 Rp 95,740,000

Account Name : Rental Income Account Number : 42

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 900,000 Rp 900,000

Account Name : Driver Salary Expense Account Number : 51

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 33,300,000 Rp 33,300,000

Account Name : Vehicle Maintenance Supplies Expense Account Number : 52

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 4,400,000 Rp 4,400,000

Account Name : Fuel Expense Account Number : 53

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 820,000 Rp 820,000

Account Name : Office Salary Expense Account Number : 61

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 21,200,000 Rp 21,200,000

Account Name : Rent Expense Account Number : 62

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 2,450,000 Rp 2,450,000
Account Name : Advertising Expense Account Number : 63
Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 8,590,000 Rp 8,590,000

Account Name : Other Administrative Expense Account Number : 64

Balance
Date Description P/R Debet Credit
Debet Credit
Mar 31 Rp 4,680,000 Rp 4,680,000
 Amira Berdikari
TRIAL BALANCE
31-Mar-16

Account
Account Name Debit Credit
Number
11 Cash Rp 25,885,000
12 Account Receivable Rp 32,540,000
14 Vehicle Maintenance Supplies Rp 7,910,000
15 Office Supplies Rp 6,780,000
16 Office Equipment Rp 18,870,000
17 Accumulated Depreciation - Office Equipment Rp 4,250,000
18 Vehicle Rp 117,800,000
19 Accumulated Depreciation - Vehicle Rp 17,800,000
21 Account Payable Rp 7,560,000
31 M.Ridwan's Equity Rp 162,975,000
32 M.Ridwan's Prive Rp 4,000,000
41 Service Revenue Rp 95,740,000
42 Rental Income Rp 900,000
51 Driver Salary Expense Rp 33,300,000
52 Vehicle Maintenance Supplies Expense Rp 4,400,000
53 Fuel Expense Rp 820,000
61 Office Salary Expense Rp 21,200,000
62 Rent Expense Rp 2,450,000
63 Advertising Expense Rp 8,590,000
64 Other Administrative Expense Rp 4,680,000
Total Rp 289,225,000 Rp 289,225,000