DAFTAR
Content
KODE
1-1100
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1910
1-1920
1-2100
1-2110
2-1000
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
3-1000
3-1100
3-1200
3-1300
3-1400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
NAMA AKUN
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
PPN Income
Prepaid PPN
Equipment at Cost
Equipment Accum Dep
Accounts Payable
Expense Payable
Income Tax Payable
PPN Payable
PPN Outcome
Dividend Payable
Bank BCA Danamon Loan
Capital Stock
Retained Earning
Dividend
Income Summary
Sales
Sales Return
Cost of goods Sold
Freight Paid
Advertising Expense
Telephone & Electricity expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Interest Expense
Bank Service Charge
Income Tax Expense
SALDO NORMAL
DEBET
DEBET
DEBET
KREDIT
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
DEBET
KREDIT
KREDIT
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
KREDIT
DEBET
DEBET
DEBET
DEBET
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
KREDIT
314,850,000
11,700,000
583,000,000
Rp
22,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
24,320,000
500,800,000
3,600,000
70,000,000
305,000,000
414,500,000
648,000,000
5,200,000
12,500,000
20,500,000
17,000,000
62,200,000
69,600,000
Rp
27,500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
34,000,000
969,820,000
12,600,000
9,500,000
7,800,000
4,750,000
12,000,000
16,500,000
11,400,000
22,900,000
40,200,000
10,100,000
Rp 1,586,900,000
Rp
Rp
Rp
7,900,000
3,700,000
7,700,000
Rp 2,935,020,000
Rp 2,935,020,000
I. DAFTAR CUSTOMER DAN SUPPLIER
Daftar Customer
No.
Nama
Alamat
C001
Toko Diana
Jl. Jend. Sudirman No. 46, Bandung
C002
Toko Indah
Jl. Mesjid Raya No. 8, Bandung
C003
Toko Pesona
Jl. Tikukur No. 13 Bandung
C004
Toko Mulia
Jl. Riau No. 33 Bandung
Daftar Supplier
No.
S001
S002
S003
Nama
PT. ESA
CV. TIRTA
PT. PENA MAS
Alamat
Jalan Sarijadi No. 12 , Bandung
Jl. Kopo No. 31, Bandung
Jl.Mangga No. 29, Bandung
II. DAFTAR SALDO PIUTANG DAGANG PER 30 NOPEMBER 2012
(Dalam Rupiah)
Nama
No. Faktur
Tanggal
Toko Diana
F-AJ/21
11/20/2012
Toko Indah
F-AJ/33
11/28/2012
Toko Pesona
F-AJ/22
11/25/2012
Toko Mulia
F-AJ/28
11/26/2012
Jumlah .............
III. DAFTAR SALDO UTANG DAGANG PER 30 NOPEMBER 2012
(Dalam Rupiah)
Nama
No. Faktur
Tanggal
PT. ESA
F/E-375
11/25/2012
CV. TIRTA
F/T-0609
11/18/2012
PT. PENA MAS
F/PM-123
11/29/2012
Jumlah.........
IV. PERSEDIAAN BARANG DAGANGAN PER 30 NOPEMBER 2012
(Dalam Rupiah)
No.
Kode
Nama Item
1 501LED
TV LED
2 601LCD
TV LCD
Jumlah........
022
022
022
022
Telepon
623 0197
723 5454
621 0164
622 1234
Telepon
022 630 3334
022 380 2900
022 630 1234
Penjualan
155,000,000
298,000,000
172,000,000
138,000,000
763,000,000
PPN Outcome
15,500,000
29,800,000
17,200,000
13,800,000
74,300,000
JUMLAH
170,500,000
327,800,000
189,200,000
151,800,000
839,300,000
Pembelian
PPN Income
JUMLAH
239,000,000
23,900,000 262,900,000
205,000,000
20,500,000 225,500,000
73,000,000
7,300,000
80,300,000
517,000,000
51,700,000 568,700,000
Quantity
40
25
65 -
Price/Unit
10,000,000
8,000,000
Jumlah
400,000,000
200,000,000
600,000,000
PT ADI JAYA
INVENTORY CARD
NAME : LCD LCD KODE : 601 LCD
DECEMBER, 2012
( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
IN
UNIT
PRICE
OUT
TOTAL
UNIT
PRICE
TOTAL
UNIT
Total ……………………………
-
METODE : FIFO
BALANCE
PRICE
TOTAL
-
-
PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
IN
UNIT
PRICE
OUT
TOTAL
UNIT
PRICE
TOTAL
Total ……………………………
METODE : FIFO
BALANCE
UNIT
PRICE
TOTAL
-
-
-
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2012
(In Rupiah)
Nama : TOKO DIANA
Date
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
2012
Dec
Nama : TOKO INDAH
Date
2012
Dec
Nama : TOKO PESONA
Date
2012
Dec
Nama : TOKO MULIA
Date
2012
Dec
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2012
(In Rupiah)
Nama : PT ESA
Date
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
2012
Dec
Nama : CV TIRTA
Date
2012
Dec
Nama : PT PENA MAS
Date
2012
Dec
EIVABLE
Kode : C001
Balance
Debit
Credit
Kode : C002
Balance
Debit
Credit
Kode : C003
Balance
Debit
Credit
Kode : C004
Balance
Debit
Credit
YABLE
Kode : S001
Balance
Debit
Credit
Kode : S002
Balance
Debit
Credit
Kode : S003
Balance
Debit
Credit
PT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In ru
NO
CUSTOMER
Total ………………
PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In ru
NO
SUPPLIER
Total ………………
PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In ru
KODE
PRODUCT
Total ………………
DI JAYA
RECEIVABLE BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
DI JAYA
T PAYABLE BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
DI JAYA
NTORY BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )
DATE
2012
INVOICE NO
DESCRIPTION
DEBIT
ACCOUNT
Prepaid Insurance
ACCOUNTS NO.
1-2110
DEC
TOTAL …………………………….
CREDIT
TOTAL
0
PETTY CASH
0
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
DATE
INVOICE
NO
Pos
Ref
DESCRIPTION
2011
Dec
TOTAL …………………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
TOTAL
-
( In Rupiah )
Debit
Credit
-
-
RECAPITULATION
KREDIT
ACC. NO
TOTAL
TOTAL
-
PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
DEBIT
DATE
INVOICE NO
DESCRIPTION
CREDIT
OTHERS
ACCOUNT
RECEIVABLE
CASH IN BANK
ACCOUNT
2012
DES
TOTAL …………………
-
-
-
ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
1-1100
-
TOTAL
-
( In Rupiah )
T
OTHERS
ACCOUNTS NO
TOTAL
-
-
ATION
KREDIT
ACC. NO
TOTAL
1-1300
-
1-1400
-
2-1500
-
4-1100
-
TOTAL
-
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT
SALES
RECEIVABLE
2012
DEC
TOTAL ……………
-
-
ACCOUNT NUMBER…………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
KREDIT
TOTAL
ACC. NO
-
TOTAL
CREDIT
PPN OUTCOME
-
CAPITULATION
KREDIT
TOTAL
-
PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
DEBIT
DATE
INVOICE
NO.
DESCRIPTION
CHECK NO.
OTHERS
ACCOUNT
PAYABLE
ACCOUNT
ACC NO.
-
-
2012
DEC
TOTAL …………………
ACCOUNT NUMBER………………….
-
RECAPITULATION
ACC. NO
TOTAL
DEBIT
TOTAL
ACC. NO
-
TOTAL
( In Rupiah )
CREDIT
CASH IN BANK
TOTAL
-
-
KREDIT
ACC. NO
TOTAL
TOTAL
-
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
INVOICE NO
DESCRIPTION
MERCHANDISE
INVENTORY
PPN INCOME
2012
DEC
TOTAL…………….
-
-
ACCOUNT NUMBER ……………
RECAPITULATION
DEBIT
ACC. NO
TOTAL
KREDIT
TOTAL
ACC. NO
-
TOTAL
CREDIT
ACCOUNT PAYABLE
-
ION
KREDIT
TOTAL
-
1-1100
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1910
1-1920
1-2100
1-2110
2-1000
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
3-1000
3-1100
3-1200
3-1300
3-1400
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
NAMA AKUN
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
PPN Income
Prepaid PPN
Equipment at Cost
Equipment Accum Dep
Accounts Payable
Expense Payable
Income Tax Payable
PPN Payable
PPN Outcome
Dividend Payable
Bank BCA Danamon Loan
Capital Stock
Retained Earning
Dividend
Income Summary
Sales
Sales Return
Cost of goods Sold
Freight Paid
Advertising Expense
Telephone & Electricity expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Interest Expense
Bank Service Charge
Income Tax Expense
SALDO NORMAL
DEBET
DEBET
DEBET
KREDIT
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
DEBET
KREDIT
KREDIT
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
DEBET
KREDIT
DEBET
DEBET
DEBET
DEBET
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
KREDIT
314,850,000
11,700,000
583,000,000
Rp
22,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
24,320,000
500,800,000
3,600,000
70,000,000
305,000,000
414,500,000
648,000,000
5,200,000
12,500,000
20,500,000
17,000,000
62,200,000
69,600,000
Rp
27,500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
34,000,000
969,820,000
12,600,000
9,500,000
7,800,000
4,750,000
12,000,000
16,500,000
11,400,000
22,900,000
40,200,000
10,100,000
Rp 1,586,900,000
Rp
Rp
Rp
7,900,000
3,700,000
7,700,000
Rp 2,935,020,000
Rp 2,935,020,000
I. DAFTAR CUSTOMER DAN SUPPLIER
Daftar Customer
No.
Nama
Alamat
C001
Toko Diana
Jl. Jend. Sudirman No. 46, Bandung
C002
Toko Indah
Jl. Mesjid Raya No. 8, Bandung
C003
Toko Pesona
Jl. Tikukur No. 13 Bandung
C004
Toko Mulia
Jl. Riau No. 33 Bandung
Daftar Supplier
No.
S001
S002
S003
Nama
PT. ESA
CV. TIRTA
PT. PENA MAS
Alamat
Jalan Sarijadi No. 12 , Bandung
Jl. Kopo No. 31, Bandung
Jl.Mangga No. 29, Bandung
II. DAFTAR SALDO PIUTANG DAGANG PER 30 NOPEMBER 2012
(Dalam Rupiah)
Nama
No. Faktur
Tanggal
Toko Diana
F-AJ/21
11/20/2012
Toko Indah
F-AJ/33
11/28/2012
Toko Pesona
F-AJ/22
11/25/2012
Toko Mulia
F-AJ/28
11/26/2012
Jumlah .............
III. DAFTAR SALDO UTANG DAGANG PER 30 NOPEMBER 2012
(Dalam Rupiah)
Nama
No. Faktur
Tanggal
PT. ESA
F/E-375
11/25/2012
CV. TIRTA
F/T-0609
11/18/2012
PT. PENA MAS
F/PM-123
11/29/2012
Jumlah.........
IV. PERSEDIAAN BARANG DAGANGAN PER 30 NOPEMBER 2012
(Dalam Rupiah)
No.
Kode
Nama Item
1 501LED
TV LED
2 601LCD
TV LCD
Jumlah........
022
022
022
022
Telepon
623 0197
723 5454
621 0164
622 1234
Telepon
022 630 3334
022 380 2900
022 630 1234
Penjualan
155,000,000
298,000,000
172,000,000
138,000,000
763,000,000
PPN Outcome
15,500,000
29,800,000
17,200,000
13,800,000
74,300,000
JUMLAH
170,500,000
327,800,000
189,200,000
151,800,000
839,300,000
Pembelian
PPN Income
JUMLAH
239,000,000
23,900,000 262,900,000
205,000,000
20,500,000 225,500,000
73,000,000
7,300,000
80,300,000
517,000,000
51,700,000 568,700,000
Quantity
40
25
65 -
Price/Unit
10,000,000
8,000,000
Jumlah
400,000,000
200,000,000
600,000,000
PT ADI JAYA
INVENTORY CARD
NAME : LCD LCD KODE : 601 LCD
DECEMBER, 2012
( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
IN
UNIT
PRICE
OUT
TOTAL
UNIT
PRICE
TOTAL
UNIT
Total ……………………………
-
METODE : FIFO
BALANCE
PRICE
TOTAL
-
-
PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
IN
UNIT
PRICE
OUT
TOTAL
UNIT
PRICE
TOTAL
Total ……………………………
METODE : FIFO
BALANCE
UNIT
PRICE
TOTAL
-
-
-
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2012
(In Rupiah)
Nama : TOKO DIANA
Date
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
2012
Dec
Nama : TOKO INDAH
Date
2012
Dec
Nama : TOKO PESONA
Date
2012
Dec
Nama : TOKO MULIA
Date
2012
Dec
PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2012
(In Rupiah)
Nama : PT ESA
Date
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
Description
Ref
Debit
Credit
2012
Dec
Nama : CV TIRTA
Date
2012
Dec
Nama : PT PENA MAS
Date
2012
Dec
EIVABLE
Kode : C001
Balance
Debit
Credit
Kode : C002
Balance
Debit
Credit
Kode : C003
Balance
Debit
Credit
Kode : C004
Balance
Debit
Credit
YABLE
Kode : S001
Balance
Debit
Credit
Kode : S002
Balance
Debit
Credit
Kode : S003
Balance
Debit
Credit
PT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In ru
NO
CUSTOMER
Total ………………
PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In ru
NO
SUPPLIER
Total ………………
PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In ru
KODE
PRODUCT
Total ………………
DI JAYA
RECEIVABLE BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
DI JAYA
T PAYABLE BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
DI JAYA
NTORY BALANCE
ER 31, 2012
(In rupiah)
BALANCE
-
PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )
DATE
2012
INVOICE NO
DESCRIPTION
DEBIT
ACCOUNT
Prepaid Insurance
ACCOUNTS NO.
1-2110
DEC
TOTAL …………………………….
CREDIT
TOTAL
0
PETTY CASH
0
PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
DATE
INVOICE
NO
Pos
Ref
DESCRIPTION
2011
Dec
TOTAL …………………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
TOTAL
-
( In Rupiah )
Debit
Credit
-
-
RECAPITULATION
KREDIT
ACC. NO
TOTAL
TOTAL
-
PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
DEBIT
DATE
INVOICE NO
DESCRIPTION
CREDIT
OTHERS
ACCOUNT
RECEIVABLE
CASH IN BANK
ACCOUNT
2012
DES
TOTAL …………………
-
-
-
ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
1-1100
-
TOTAL
-
( In Rupiah )
T
OTHERS
ACCOUNTS NO
TOTAL
-
-
ATION
KREDIT
ACC. NO
TOTAL
1-1300
-
1-1400
-
2-1500
-
4-1100
-
TOTAL
-
PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT
SALES
RECEIVABLE
2012
DEC
TOTAL ……………
-
-
ACCOUNT NUMBER…………….
RECAPITULATION
DEBIT
ACC. NO
TOTAL
KREDIT
TOTAL
ACC. NO
-
TOTAL
CREDIT
PPN OUTCOME
-
CAPITULATION
KREDIT
TOTAL
-
PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
DEBIT
DATE
INVOICE
NO.
DESCRIPTION
CHECK NO.
OTHERS
ACCOUNT
PAYABLE
ACCOUNT
ACC NO.
-
-
2012
DEC
TOTAL …………………
ACCOUNT NUMBER………………….
-
RECAPITULATION
ACC. NO
TOTAL
DEBIT
TOTAL
ACC. NO
-
TOTAL
( In Rupiah )
CREDIT
CASH IN BANK
TOTAL
-
-
KREDIT
ACC. NO
TOTAL
TOTAL
-
PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT
DATE
INVOICE NO
DESCRIPTION
MERCHANDISE
INVENTORY
PPN INCOME
2012
DEC
TOTAL…………….
-
-
ACCOUNT NUMBER ……………
RECAPITULATION
DEBIT
ACC. NO
TOTAL
KREDIT
TOTAL
ACC. NO
-
TOTAL
CREDIT
ACCOUNT PAYABLE
-
ION
KREDIT
TOTAL
-
