PT.

AGUNG RAYA
CASH RECEIPT JOURNAL
DECEMBER 2015

Debet Credit
Date Invoice
Description Others Others
Number Cash In Bank Sales Discount Accounts Receivable VAT-Out
2015 Accounts Ref Amount Accounts Ref Amount
Dec 3 Toko Manyar BKM15-1 IDR 20,212,500 IDR 412,500 IDR 20,625,000
16 Tuan Andi NK15-1 IDR 19,125,000 IDR 1,725,000 Sales IDR 17,250,000
Freight C IDR 150,000
COGS IDR 11,250,000 Merch IDR 11,250,000
18 Toko Baru BKM15-2 IDR 20,831,250 IDR 20,625,000 Late Fee IDR 206,250
21 Toko Bravo BKM15-3 IDR 27,500,000 IDR 27,500,000
27 Toko Raya BKM15-4 IDR 28,493,500 IDR 581,500 IDR 29,075,000
IDR 116,162,250 IDR 994,000 IDR 97,825,000 IDR 1,725,000

AMOUNT
 PT. AGUNG RAYA
CASH DISBURSEMENT JOURNAL
DECEMBER 2015

Debet Credit
Date Invoice
Description Others Others
Number Accounts Payable Cash In Bank
2015 Account Ref Amount Account Ref Amount
Dec 9 PT Jaya Raya BKK15-1 IDR 55,000,000 IDR 53,350,000 Purchase Discount IDR 1,650,000
13 PT Irama Maju BKK15-2 IDR 13,750,000 IDR 13,750,000
26 PT Indah Raya BKK15-3 IDR 27,500,000 IDR 275,000 IDR 27,775,000
28 Bank Hoky BKK15-4 Bank IDR 18,750,000
Int Exp IDR 1,875,000 IDR 20,625,000
30 Paying salaries BKK15-5 Salaries IDR 4,500,000 IDR 4,275,000 Income Tax Payable IDR 225,000
31 Pengisian kembali BKK15-6 Petty IDR 3,550,000 IDR 3,550,000
31 Mega Bank BKK15-7 IDR 5,250,000 IDR 5,250,000
IDR 101,500,000 IDR 128,575,000

AMOUNT
 PT. AGUNG RAYA
PURCAHSE JOURNAL
DECEMBER 2015

Debet Credit
Date Invoice
Description Term In Merchandise Others
Number VAT-In Account Payable
2015 Inventory Account Ref Amount
Dec 7 PT Indah Raya NP2-15 3/10, n/30 IDR 19,700,000 IDR 1,970,000 IDR 21,670,000
19 PT Irama Maju DI5-15 3/10, n/31 IDR 30,000,000 IDR 3,000,000 Freight In IDR 150,000 IDR 33,150,000
IDR 49,700,000 IDR 4,970,000 IDR 54,820,000

AMOUNT
 PT. AGUNG RAYA
SALES JOURNAL
DECEMBER 2015

Debet Credit
Date Invoice
Description Term In Sales of Freight
Number Account Receivable Account Ref Amount VAT-Out Account Ref Amount
2015 Merchandise Collected
Dec 1 Toko Bravo 2/10, n/30 FPJ15-1 IDR 40,607,500 COGS IDR 23,750,000 IDR 36,875,000 IDR 45,000 IDR 3,687,500 Merch IDR 23,750,000
12 Toko Baru 2/10, n/30 FPJ15-2 IDR 18,762,500 COGS IDR 10,875,000 IDR 16,875,000 IDR 200,000 IDR 1,687,500 Merch IDR 10,875,000
22 Toko Raya 2/10, n/30 FPJ15-3 IDR 29,075,000 COGS IDR 16,875,000 IDR 26,250,000 IDR 200,000 IDR 2,625,000 Merch IDR 16,875,000
24 Toko Manyar 2/10, n/30 FPJ15-4 IDR 35,112,500 COGS IDR 20,625,000 IDR 31,875,000 IDR 50,000 IDR 3,187,500 Merch IDR 20,625,000
31 Toko Manyar 2/10, n/30 FPJ15-5 IDR 17,238,000 COGS IDR 10,000,000 IDR 15,625,000 IDR 50,500 IDR 1,562,500 Merch IDR 10,000,000
IDR 140,795,500 IDR 127,500,000 IDR 545,500 IDR 12,750,000

AMOUNT
 PT. AGUNG RAYA
GENERAL JOURNAL
DECEMBER 2015

Date Invoice Account

Description Account Name Debet Credit
Number Number
2015
Dec 10 PT Indah Raya ND1-15 Account Payable IDR 3,190,000
Purchase Return IDR 2,900,000
VAT-In IDR 290,000
15 Toko Baru NK1-15 Sales Return IDR 5,250,000
VAT-Out IDR 525,000
Account Receivable IDR 5,775,000
Merchandise Inventory IDR 3,375,000
Cost of Goods Sold IDR 3,375,000
IDR 12,340,000 IDR 12,340,000
 PT. AGUNG RAYA
PETTY CASH JOURNAL
DECEMBER 2015

Date Invoice Account

Description Account Debet Credit
Number Number
2015
Dec 2 Making pamphlets VKK15-1 Advertising Expense IDR 1,000,000
Petty Cash IDR 1,000,000
4 Buying supplies VKK15-2 Supplies IDR 625,000
Petty Cash IDR 625,000
5 Paying telephone VKK15-3 Telephone Expense IDR 437,000
Petty Cash IDR 437,000
8 Paying Electricity VKK15-4 Utility Expense IDR 720,000
Petty Cash IDR 720,000
11 Paying PDAM VKK15-5 Utility Expense IDR 468,000
Petty Cash IDR 468,000
23 Paying maintenance VKK15-6 Maintenance and Repair Expense IDR 300,000
Petty Cash IDR 300,000
IDR 3,550,000 IDR 3,550,000
 PT. AGUNG RAYA
INVENTORY CARD
DECEMBER 2015

Item: LCD 1-123 Code: 123 LCD

In Out Balance
Date Description
Qty Price per Unit Amount Qty Price per Unit Amount Qty Price per Unit Amount
2015
December 1 Beginning Balance 80 IDR 625,000 IDR 50,000,000
1 Toko Bravo 20 IDR 625,000 IDR 12,500,000 60 IDR 625,000 IDR 37,500,000
60 IDR 625,000 IDR 37,500,000
7 PT Indah Raya 18 IDR 650,000 IDR 11,700,000 18 IDR 650,000 IDR 11,700,000
60 IDR 625,000 IDR 37,500,000
10 PT Indah Raya -2 IDR 650,000 IDR (1,300,000) 16 IDR 650,000 IDR 10,400,000
51 IDR 625,000 IDR 31,875,000
12 Toko Baru 9 IDR 625,000 IDR 5,625,000 16 IDR 650,000 IDR 10,400,000
54 IDR 625,000 IDR 33,750,000
15 Toko Baru -3 IDR 625,000 IDR (1,875,000) 16 IDR 650,000 IDR 10,400,000
48 IDR 625,000 IDR 30,000,000
16 Tuan Andi 6 IDR 625,000 IDR 3,750,000 16 IDR 650,000 IDR 10,400,000
48 IDR 625,000 IDR 30,000,000
16 IDR 650,000 IDR 10,400,000
19 PT Irama Maju 20 IDR 700,000 IDR 14,000,000 20 IDR 700,000 IDR 14,000,000
33 IDR 625,000 IDR 20,625,000
16 IDR 650,000 IDR 10,400,000
22 Toko Raya 15 IDR 625,000 IDR 9,375,000 20 IDR 700,000 IDR 14,000,000
18 IDR 625,000 IDR 11,250,000
16 IDR 650,000 IDR 10,400,000
24 Toko Manyar 15 IDR 625,000 IDR 9,375,000 20 IDR 700,000 IDR 14,000,000
8 IDR 625,000 IDR 5,000,000
16 IDR 650,000 IDR 10,400,000
31 Toko Manyar 10 IDR 625,000 IDR 6,250,000 20 IDR 700,000 IDR 14,000,000
44 IDR 29,400,000
 PT. AGUNG RAYA
INVENTORY CARD
DECEMBER 2015

Item: HW A-345 Code: HW 345

In Out Balance
Date Description
Qty Price per Unit Amount Qty Price per Unit Amount Qty Price per Unit Amount
2015
December 1 Beginning Balance 70 IDR 750,000 IDR 52,500,000
1 Toko Bravo 15 IDR 750,000 IDR 11,250,000 55 IDR 750,000 IDR 41,250,000
55 IDR 750,000 IDR 41,250,000
7 PT Indah Raya 10 IDR 800,000 IDR 8,000,000 10 IDR 800,000 IDR 8,000,000
55 IDR 750,000 IDR 41,250,000
10 PT Indah Raya -2 IDR 800,000 IDR (1,600,000) 8 IDR 800,000 IDR 6,400,000
48 IDR 750,000 IDR 36,000,000
12 Toko Baru 7 IDR 750,000 IDR 5,250,000 8 IDR 800,000 IDR 6,400,000
50 IDR 750,000 IDR 37,500,000
15 Toko Baru -2 IDR 750,000 IDR (1,500,000) 8 IDR 800,000 IDR 6,400,000
40 IDR 750,000 IDR 30,000,000
16 Tuan Andi 10 IDR 750,000 IDR 7,500,000 8 IDR 800,000 IDR 6,400,000
40 IDR 750,000 IDR 30,000,000
8 IDR 800,000 IDR 6,400,000
19 PT Irama Maju 20 IDR 800,000 IDR 16,000,000 20 IDR 800,000 IDR 16,000,000
30 IDR 750,000 IDR 22,500,000
8 IDR 800,000 IDR 6,400,000
22 Toko Raya 10 IDR 750,000 IDR 7,500,000 20 IDR 800,000 IDR 16,000,000
15 IDR 750,000 IDR 11,250,000
8 IDR 800,000 IDR 6,400,000
24 Toko Manyar 15 IDR 750,000 IDR 11,250,000 20 IDR 800,000 IDR 16,000,000
10 IDR 750,000 IDR 7,500,000
8 IDR 800,000 IDR 6,400,000
31 Toko Manyar 5 IDR 750,000 IDR 3,750,000 20 IDR 800,000 IDR 16,000,000
38 IDR 29,900,000