CV.

ROTI JAYA
Cash Receipt Journal
Dec-18

DEBET
DOC. OTHER
DATE DESCRIPTION REF CASH IN
NO. ACCOUN
BANK AMOUNT
T NO.

ADV. DATE SIGNATURE

MADE BY
BOOKED
BY
rnal

CREDIT
OTHER
ACCOUNTS
RECEIVABLE ACCOUNT NO. AMOUNT
 CV. ROTI JAYA
Cash Payment Journal
Dec-18

DEBET
DOC. OTHER
DATE DESCRIPTION REF ACCOUNTS
NO.
PAYABLE ACCOUN AMOUNT
T NO.

ADV DATE SIGNATURE

MADE BY
BOOKED
BY
al

CREDIT
OTHER
CASH IN
BANK ACCOUN AMOUNT
T NO.
 CV. ROTI JAYA
Sales Journal
Dec-18

DEBET

DATE REF DESCRIPTION OTHER

ACCOUNTS
REF ACCOUN
RECEIVABLE
T NO.

ADV DATE SIGNATURE

MADE BY
BOOKED
BY
DOC.
NO.
OTI JAYA
Journal
ec-18

BET CREDIT
OTHER OTHER
SALES VAT OUT ACCOUN
AMOUNT AMOUNT
T NO.
 CV. ROTI JAYA
Purchase Journal
Dec-18

DEBET
DOC.
DATE DESCRIPTION REF
NO. MERCHANDIS
VAT IN
E INVENTORY

ADV DATE SIGNATURE

MADE BY
BOOKED
BY
OTI JAYA
se Journal
ec-18

DEBET CREDIT

OTHER OTHER
ACCOUNTS
ACCOUN PAYABLE ACCOUN
AMOUNT AMOUNT
T NO T NO
 CV. ROTI JAYA
Petty Cash Journal
Dec-18

DEBET
DOC.
DATE DESCRIPTION REF ACCOUN
NO. ACCOUNT
T NO.

ADV. DATE SIGNATURE

MADE BY
BOOKED
BY
DEBET CREDIT
PETTY
AMOUNT
CASH
 CV. ROTI JAYA
GENERAL Journal
Dec-18

REF DEBET
DATE DOC. NO DESCRIPTION
CREDIT
 CV. ROTI JAYA
INVENTORY CA
Dec-18

DOC. IN
DATE DESCRIPTION
NO. QUANTITY PRICE
 CV. ROTI JAYA
INVENTORY CARD
Dec-18

IN OUT BALANCE
AMOUNT QUAN TITY PRICE AMOUNT QUAN TITY PRICE AMOUNT
 CV. ROTI JAYA
Recapitulation Journal

SALES JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT
NO T NO. AMOUNT

- -
CASH RECEIPT JOURNAL
RECAPITULATION
DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT AMOUNT
NO. T NO.

- -

PURCHASES JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT AMOUNT
NO. T NO.
 - -

CASH PAYMENT JOURNAL

RECAPITULATION
DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT AMOUNT
NO. T NO.

- -

MEMORIAL JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT AMOUNT
NO. T NO.

- -

PETTY CASH JOURNAL RECAPITULATION

DEBET CREDIT
ACCOUNT ACCOUN
AMOUNT AMOUNT
NO. T NO.

- -
 CV. ROTI JAYA
TRIAL BALANCE
Per 30 Nopember 2018

November 30, 2018

No Akun ACCOUNT TITLE
DEBIT CREDIT
11100 Kas Ditangan Rp 3,000,000
11120 Kas Bank Rp 18,891,550
11130 Piutang Usaha Rp 1,800,000
Persediaan Bahan Baku dan
11210 Rp 2,064,350
Penolong
Persediaan Barang Dalam
11220
Proses
11230 Persediaan Produk Jadi Rp 675,000
11310 Perlengkapan Pabrik Rp 8,000,000
11500 PPN-Masukan Rp 975,000
12100 Tanah Rp 182,500,000
12200 Bangunan Rp 130,000,000
12210 Akum. Penyu. Bangunan Rp 28,132,000
12300 Kendaraan Rp 36,000,000
12310 Akum. Penyu. Kendaraan Rp 15,840,000
12400 Peralatan Rp 24,000,000
12410 Akum. Penyu. Peralatan Rp 19,125,000
21100 Utang Usaha Rp 11,200,000
21200 Utang Gaji dan Upah
21300 Utang Beban Rp 38,000,000
21400 Utang Pajak
21600 PPN- Keluaran Rp 1,050,000
31000 Ekuitas Wawan Rp 287,821,900
32000 Prive wawan Rp 730,000
41000 Penjualan Rp 45,180,000
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan Rp 25,100,000
Biaya Tenaga Kerja
51100
Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak Rp 400,000
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan Rp 4,951,000
65000 Beban Penyu. Peralatan Rp 3,125,000
66000 Beban Penyu. Kendaraan Rp 2,872,000
67000 Beban Listrik Air dan Telpon Rp 2,300,000
81000 Pendapatan Bunga Rp 560,000
82000 Pendapatan lain-lain Rp 475,000
91000 Beban Adminis. Bank
Amount Rp 447,383,900 Rp 447,383,900
 CV. ROTI JAYA
GENERAL LEGER
Dec-18

Account Number: 11100

Account: Kas Ditangan

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 3,000,000

Account Number: 11120

Account: Kas Bank

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 18,891,550

Account: Piutang Usaha Account Number: 11130

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 1,800,000
Account: Persediaan Bahan Baku dan Account Number: 11210
Penolong

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,064,350

Account: Persediaan Barang Dalam Account Number: 11220

Proses

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account: Persediaan Produk Jadi Account Number: 11230

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 675,000
Account: Perlengkapan Pabrik Account Number: 11310

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 8,000,000

Account: PPN-Masukan Account Number: 11500

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 975,000

Account: Tanah Account Number: 12100

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 182,500,000

Account: Bangunan Account Number: 12200

Balance
Date Description Ref. Debet Credit
 Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 130,000,000

Account: Akum. Penyu. Bangunan Account Number: 12210

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account: Kendaraan Account Number: 12300

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 36,000,000

Account Number: 12310

Account: Akum. Penyu. Kendaraan

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
Account: Peralatan
Account Number: 12400

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 24,000,000

Account: Akum. Penyu. Peralatan Account Number: 12410

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account: Utang Usaha Account Number: 21100

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance
Account: Utang Gaji dan Upah Account Number: 21200

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Utang Beban Account Number: 21300

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Utang Pajak Account Number: 21400

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: PPN- Keluaran Account Number: 21600

 Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account: Ekuitas Wawan Account Number: 31000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Prive wawan Account Number: 32000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 730,000

Account: Penjualan Account Number: 41000

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance

Account: Retur Penjualan Account Number: 41100

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account: Discount Penjualan Account Number: 41200

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Harga Pokok Penjualan Account Number: 51000

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 25,100,000
Account: Biaya Tenaga Kerja Langsung Account Number: 51100

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance -

Account: Biaya Overhead Pabrik Account Number: 51200

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Beban Pajak Account Number: 61000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 400,000
Account: Beban Pemeliharaan Account Number: 62000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Beban Perlengkapan Account Number: 63000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Beban Penyu. Bangunan Account Number: 64000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 4,951,000
Account: Beban Penyu. Peralatan Account Number: 65000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 3,125,000

Account: Beban Penyu. Kendaraan Account Number: 66000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance 2,872,000

Account: Beban Listrik Air dan Telpon Account Number: 67000

Balance
Date Description Ref. Debet Credit
Debet
Dec 1 Opening Balance 2,300,000

Account: Pendapatan Bunga Account Number: 81000

 Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Pendapatan lain-lain Account Number: 82000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance

Account: Beban Adminis. Bank Account Number: 91000

Balance
Date Description Ref. Debet Credit
Debet
Dec Opening Balance
ount Number: 11100

Balance
Credit

ount Number: 11120

Balance
Credit

ount Number: 11130

Balance
Credit
ount Number: 11210

Balance
Credit

ount Number: 11220

Balance
Credit

ount Number: 11230

Balance
Credit
ount Number: 11310

Balance
Credit

ount Number: 11500

Balance
Credit

ount Number: 12100

Balance
Credit

ount Number: 12200

Balance
 Credit

ount Number: 12210

Balance
Credit
28,132,000

ount Number: 12300

Balance
Credit

ount Number: 12310

Balance
Credit
15,840,000
ount Number: 12400

Balance
Credit

ount Number: 12410

Balance
Credit
19,125,000

ount Number: 21100

Balance
Credit
11,200,000
ount Number: 21200

Balance
Credit

ount Number: 21300

Balance
Credit
38,000,000

ount Number: 21400

Balance
Credit

ount Number: 21600

 Balance
Credit
1,050,000

ount Number: 31000

Balance
Credit
287,821,900

ount Number: 32000

Balance
Credit

ount Number: 41000

Balance
Credit
 45,180,000

ount Number: 41100

Balance
Credit

ount Number: 41200

Balance
Credit

ount Number: 51000

Balance
Credit
ount Number: 51100

Balance
Credit

ount Number: 51200

Balance
Credit

ount Number: 61000

Balance
Credit
ount Number: 62000

Balance
Credit

ount Number: 63000

Balance
Credit

ount Number: 64000

Balance
Credit
ount Number: 65000

Balance
Credit

ount Number: 66000

Balance
Credit

ount Number: 67000

Balance
Credit

ount Number: 81000

 Balance
Credit
560,000

ount Number: 82000

Balance
Credit
475,000

ount Number: 91000

Balance
Credit
 CV. ROTI JAYA
TRIAL BALANCE

Desember 31, 2018

No Akun ACCOUNT TITLE
DEBIT
11100 Kas Ditangan
11120 Kas Bank
11130 Piutang Usaha
11210 Persediaan Bahan Baku dan Penolong
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi
11310 Perlengkapan Pabrik
11500 PPN-Masukan
12100 Tanah
12200 Bangunan
12210 Akum. Penyu. Bangunan
12300 Kendaraan
12310 Akum. Penyu. Kendaraan
12400 Peralatan
12410 Akum. Penyu. Peralatan
21100 Utang Usaha
21200 Utang Gaji dan Upah
21300 Utang Beban
21400 Utang Pajak
21600 PPN- Keluaran
31000 Ekuitas Wawan
32000 Prive Wawan
41000 Penjualan
41100 Retur Penjualan
41200 Discount Penjualan
51000 Harga Pokok Penjualan
51100 Biaya Tenaga Kerja Langsung
51200 Biaya Overhead Pabrik
61000 Beban Pajak
62000 Beban Pemeliharaan
63000 Beban Perlengkapan
64000 Beban Penyu. Bangunan
65000 Beban Penyu. Peralatan
66000 Beban Penyu. Kendaraan
67000 Beban Listrik Air dan Telpon
81000 Pendapatan Bunga
82000 Pendapatan lain-lain
91000 Beban Adminis. Bank
Jumlah
Desember 31, 2018
CREDIT
 CV. ROTI JAYA JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

 NERACA SALDO
KODE NAMA AKUN
DEBET KREDIT

11100 Kas Ditangan -

11120 Kas Bank -
11130 Piutang Usaha -
11210 Persediaan Bahan Baku dan Penolong -
11220 Persediaan Barang Dalam Proses -
11230 Persediaan Produk Jadi -
11310 Perlengkapan Pabrik -
11500 PPN-Masukan -
12100 Tanah -
12200 Bangunan -
12210 Akum. Penyu. Bangunan -
12300 Kendaraan -
12310 Akum. Penyu. Kendaraan -
12400 Peralatan -
12410 Akum. Penyu. Peralatan -
21100 Utang Usaha -
21200 Utang Gaji dan Upah -
21300 Utang Beban -
21400 Utang PPN -
21600 PPN- Keluaran -
31000 Ekuitas Wawan -
32000 Prive wawan -
41000 Penjualan -
41100 Retur Penjualan -
41200 Discount Penjualan -
51000 Harga Pokok Penjualan -
51100 Biaya Tenaga Kerja Langsung -
51200 Biaya Overhead Pabrik -
61000 Beban Pajak -
62000 Beban Pemeliharaan -
63000 Beban Perlengkapan -
64000 Beban Penyu. Bangunan -
65000 Beban Penyu. Peralatan -
66000 Beban Penyu. Kendaraan -
67000 Beban Listrik Air dan Telpon -
81000 Pendapatan Bunga -
82000 Pendapatan lain-lain -
91000 Beban Adminis. Bank
Jumlah
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET KREDIT

-
- -
-
-
-
-
- -
- -
-
-
- -
-
- -
-
- -
-
-
- -
- -
- -
-
-
- -
- -
-
- -
- -
- - -
- -
- -
- - -
- - -
 - -
- - -
- - -
- - -
- -
 NERACA

DEBET KREDIT

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 CV. ROTI JAYA LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
 CV. ROTI JAYA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
 CV. ROTI JAYA
LAPORAN PERUBAHAN POSI
PER 31 DESEMBER
Aktiva Lancar

Aktiva Tetap

TOTAL AKTIVA
 CV. ROTI JAYA
AN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
Kewajiban Lancar

Ekuitas
 CV. ROTI JAYA
CASH FLOW REPORT

DECEMBER 31, 2018

KETERANGAN Rp
JAYA
REPORT

31, 2018

SALDO
Rp
 CV. ROTI JAYA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

 CV. ROTI JAYA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT
ACCOUNT NAME
NUMBER
Rp
11100 Kas Ditangan
11120 Kas Bank
11130 Piutang Usaha
11210 Persediaan Bahan Baku dan Penolong
11220 Persediaan Barang Dalam Proses
11230 Persediaan Produk Jadi
11310 Perlengkapan Pabrik
12100 Tanah
12200 Bangunan
12210 Akum. Penyu. Bangunan
12300 Kendaraan
12310 Akum. Penyu. Kendaraan
12400 Peralatan
12410 Akum. Penyu. Peralatan
21100 Utang Usaha
21300 Utang Beban
21400 Utang PPN
31000 Ekuitas Wawan
Jumlah
E

CREDIT

Rp