PD SUBUR

SALES JOURNAL
BULAN DESEMBER 2009

DEBIT
Evidence
DATE DESCRIPTION ACCOUNTS
Number COGS
RECEIVABLE
Rp Rp
2009
Des 6 F12-1 Elektron Computer 245,300,000 190,500,000
18 F12-2 Guskom Computer 188,100,000 146,000,000
27 F12-3 Sejahtera Computer 470,250,000 367140000
TOTAL 903,650,000 703,640,000
1-1300 5-1100

RE
DEBIT

Account Number

1-1300
5-1100
SUBUR
JOURNAL
SEMBER 2009

CREDIT

FREIGHT
SALES PPN OUT INVENTORY
COLLECTED
Rp Rp Rp Rp

223,000,000 22,300,000 190,500,000

171,000,000 17,100,000 146,000,000
427,500,000 42,750,000 367,140,000
821,500,000 - 82,150,000 703,640,000
4-1100 2-1500 1-1500

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number
Rp Rp
903,650,000 4-1100 821,500,000
703,640,000 2-1500 82,150,000
1-1500 703,640,000

1,607,290,000 1,607,290,000
 PD SUBUR
PURCHASE JOURNAL
BULAN DESEMBER 2009

DEBIT
Evidence
DATE DESCRIPTION INVENTORY
Number
Rp
2009
Des 10 F05 PT SAMUDRA 276,000,000
22 A17 PT SUMBER MAKMUR 370,800,000
29 G11 CV ABADI JAYA 288,000,000
TOTAL 934,800,000
1-1500

RECAPITULA
DEBIT

Account Number

1-1500
2-1600
UBUR
JOURNAL
MBER 2009

DEBIT CREDIT

PPN IN FREIGHT PAID ACC PAYABLE

Rp Rp Rp

27,600,000 303,600,000
37,080,000 407,880,000
28,800,000 316,800,000
93,480,000 0 1,028,280,000
2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number
Rp Rp
934,800,000 2-1100 1,028,280,000
93,480,000
1,028,280,000 1,028,280,000
 PD SUBUR
CASH RECEIPT JOURNAL
BULAN DESEMBER 2009

DEBIT
EVIDENCE
DATE NUMBER DESCRIPTION POS REF CASH IN BANK SALES DISCOUNT

Rp Rp
2009
Des 3 BKM12-1 Guskom Computer 34,100,000
12 BKM12-3 Elektron Computer 188,100,000
13 KN-01 Penjualan Tunai 226,600,000

14 BKM12-4 Elektron Computer 28,600,000

20 BKM12-5 Pelunasan piutang yang 6,000,000
dihapuskan 23,100,000
25 BKM12-6 Sejahtera Computer
TOTAL 506,500,000
1-1100

RECAPITULATION
DEBIT
Total
Account Number
Rp
1-1100 506,500,000
5-1100 180,000,000

686,500,000
D SUBUR
CEIPT JOURNAL
DESEMBER 2009

DEBIT CREDIT
OTHERS ACCOUNT OTHERS
No TOTAL RECEIVABLE No TOTAL
Acc Rp Rp Acc Rp

34,100,000
188,100,000
5-1100 180,000,000 2-1500 20,600,000

4-1100 206,000,000
1-1500 180,000,000
28,600,000
1-1400 6,000,000
23,100,000
180,000,000 273,900,000 412,600,000
1-1300

CAPITULATION
CREDIT
Account Total
Number Rp
1-1300 273,900,000
2-1500 20,600,000
4-1100 206,000,000
1-1500 180,000,000
1-1400 6,000,000
686,500,000
 PD SUBUR
CASH DISBURSEMENT JOURNAL
BULAN DESEMBER 2009
DEBIT
EVIDENCE CHECK ACCOUNT OTHERS
DATE NUMBER DESCRIPTION NUMBER
REF
PAYABLE
ACC NO
Rp
2009
Dec 1 BKK12-1 Gaji Karyawan November CP12-001 2-1200
6 BKK12-2 PT SAMUDRA CP12-002 28,600,000
9 BKK12-3 PT SUMBER MAKMUR CP12-003 23,100,000
15 BKK12-4 Pembayaran PPN CP12-004
2-1400
18 BKK12-5 PT SAMUDRA CP12-005 258,500,000
23 BKK12-6 CV ABADI JAYA CP12-006 17,600,000
30 BKK12-7 Pembayaran angsuran Bank CP12-007
2-2100
9-1100
TOTAL 327,800,000
2-1100
 SUBUR
SEMENT JOURNAL
ESEMBER 2009
DEBIT CREDIT
OTHERS PURCHASE OTHERS
DISCOUNT
CASH IN BANK
TOTAL TOTAL
ACC NO
Rp Rp Rp Rp

3,000,000 3,000,000
28,600,000
23,100,000
1,500,000 1,500,000
258,500,000
17,600,000
15,000,000 18,000,000
3,000,000
22,500,000 350,300,000
1-1100

RECAPITULATION
DEBIT KREDIT
Account
Account Number Total Total
Number
Rp Rp
2-1100 327,800,000 1-1100 350,300,000
2-1200 3,000,000
2-1400 1,500,000
2-2100 15,000,000
9-1100 3,000,000

350,300,000 350,300,000
 PD SUBUR
GENERAL JOURNAL
BULAN DESEMBER 2009
EVIDANCE
DATE ACCOUNTS REF DEBIT
NUMBER
2009
Des 7 NK12-1 Sales Return 4-1200 52,000,000
Accounts Receivable 1-1300
PPN Out 2-1500 5,200,000
Accounts Receivable 1-1300
Merchandise Inventory 1-1500 44,500,000
Cost of Good Sold 5-1100

11 NK-1 Accounts Payable 2-1100 45,100,000

PPN In 2-1600
Merchandise Inventory 1-1500

TOTAL 101,700,000
CREDIT RECAPITULATION
DEBIT CREDIT
Total
Account Number Account Number
Rp
4-1200
52,000,000 52,000,000 1-1300
2-1500
5,200,000 2-1600
5,200,000 1-1500 3,500,000 5-1100
2-1100 45,100,000 1-1500
44,500,000 105,800,000

4,100,000
41,000,000

101,700,000
ON
CREDIT
Total

Rp
57,200,000
4,100,000
44,500,000

105,800,000
 PD SUBUR
JURNAL KAS KECIL ( PETTY CASH VOUCHER )
BULAN DESEMBER 2009

DEBIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT

des 2 V12-1 Pembayaran brosur iklan Advertising Expenses

4 V12-2 Pembayaran listrik & telepon November Expense Payable
9 V12-3 Pembelian perlengkapan toko Store Supplies
17 V12-4 Prive Hendrawan Hendrawan Drawing
26 V12-5 Perbaikan atap toko Other Operating Expenses
Total

RECAPITULA
DEBIT

Account No.

6-1000
2-1200
1-1600
3-1200
6-1800
 VOUCHER )
09

DEBIT CREDIT
TOTAL PETTY CASH
ACC NO
Rp Rp
750,000 750,000
6-1000
900,000 900,000
2-1200
1,000,000 1,000,000
1-1600
1,000,000 1,000,000
3-1200
800,000 800,000
6-1800
4,450,000 4,450,000

RECAPITULATION
DEBIT CREDIT
Total Total
Account No.
Rp Rp
750,000 1-1200 4,450,000
900,000
1,000,000
1,000,000
800,000

4,450,000 4,450,000
 PD SUBUR
KARTU PERSEDIAAN ( INVENTORY CARD )

total out = hpp

BARANG MASUK BARANG KELUAR
IN OUT
DATE DESCRIPTION
QUANTITY PRICE TOTAL QUANTITY
Des 1 Saldo
6 Elektron Computer 8
7 Elektron Computer, retur -2
10 PT SAMUDRA 11 16,000,000 176,000,000
11 PT SAMUDRA, retur -1 16,000,000 - 16,000,000
13 Penjualan Tunai 5
18 Guskom Computer 6
22 PT SUMBER MAKMUR 12 16,200,000 194,400,000
27 Sejahtera Computer 15
29 CV ABADI JAYA 10 16,400,000 164,000,000

PD SUBUR
KARTU PERSEDIAAN ( INVENTORY CARD )

total out = hpp

IN OUT
DATE DESCRIPTION
QUANTITY PRICE TOTAL QUANTITY
Des 1 Saldo
6 Elektron Computer 5
7 Elektron Computer, retur -1
10 PT SAMUDRA 8 12,500,000 100,000,000
11 PT SAMUDRA, retur -2 12,500,000 - 25,000,000
13 Penjualan Tunai 8
18 Guskom Computer 4
22 PT SUMBER MAKMUR 14 12,600,000 176,400,000
27 Sejahtera Computer 10
29 CV ABADI JAYA 10 12,400,000 124,000,000
SUBUR
N ( INVENTORY CARD )
NAMA BARANG Portege M-300 18.500.00
total out = hpp KODE T1301C
BARANG KELUAR METODE : Average
OUT BALANCE
PRICE TOTAL QUANTITY PRICE TOTAL
20 16,000,000 320,000,000
16,000,000 128,000,000 12 16,000,000 192,000,000 (TOTAL BALANCE - TOTAL OUT ):QUANTITY
16,000,000 - 32,000,000 14 16,000,000 224,000,000
25 16,000,000 400,000,000
24 16,000,000 384,000,000
16,000,000 80,000,000 19 16,000,000 304,000,000
16,000,000 96,000,000 13 16,000,000 208,000,000
25 16,096,000 402,400,000
16,096,000 241,440,000 10 16,096,000 160,960,000
20 16,248,000 324,960,000

SUBUR
N ( INVENTORY CARD ) 15,000,000
NAMA BARANG Satelite M-30
KODE T7102C
total out = hpp METODE : Average
OUT BALANCE
PRICE TOTAL QUANTITY PRICE TOTAL
16 12,500,000 200,000,000
12,500,000 62,500,000 11 12,500,000 137,500,000
12,500,000 - 12,500,000 12 12,500,000 150,000,000
20 12,500,000 250,000,000
18 12,500,000 225,000,000
12,500,000 100,000,000 10 12,500,000 125,000,000
12,500,000 50,000,000 6 12,500,000 75,000,000
20 12,570,000 251,400,000
12,570,000 125,700,000 10 12,570,000 125,700,000
20 12,485,000 249,700,000
- TOTAL OUT ):QUANTITY BALANCE
 PD SUBUR
BUKU BESAR PEMBANTU PIUTANG

NAMA PERUSAHAAN : Guskom Computer

BALANCE
DEBET CREDIT
DATE DESCRIPTION POS REF DEBIT CREDIT
Rp Rp Rp Rp
Des 1 Saldo 34,100,000
3 Penerimaan 34,100,000 0
18 Penjualan 188,100,000 188,100,000

NAMA PERUSAHAAN : Elektron Computer

BALANCE
DEBET CREDIT
DATE DESCRIPTION POS REF DEBIT CREDIT
Rp Rp Rp Rp
Des 1 Saldo 28,600,000
6 Penjualan 245,300,000 273,900,000
7 Retur Penjualan 57,200,000 216,700,000
12 Penerimaan 188,100,000 28,600,000
14 Pelunasan 28,600,000 0

NAMA PERUSAHAAN : Sejahtera Computer

BALANCE
DEBET CREDIT
DATE DESCRIPTION POS REF DEBIT CREDIT
Rp Rp Rp Rp
Des 1 Saldo 23,100,000
25 Pelunasan 23100000 0
27 Penjualan 470250000 470,250,000

PD SUBUR
BUKU BESAR PEMBANTU UTANG

NAMA SUPPLIER : SUMBER MAKMUR

BALANCE
DEBET KREDIT
DATE DESCRIPTION POS REF
 DEBET KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
Des 1 Saldo 23,100,000
9 Pelunasan 23,100,000 0
22 Pembelian 407,880,000 407,880,000

NAMA SUPPLIER : ABADI JAYA

BALANCE
DEBET KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
Des 1 Saldo 17,600,000
23 Pelunasan 17,600,000 0
29 Pembelian 316,800,000 316,800,000

NAMA SUPPLIER : PT SAMUDRA

BALANCE
DEBET KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
Des 1 Saldo 28,600,000
6 Pelunasan 28,600,000 0
10 Pembelian 303,600,000 303,600,000
11 Retur Pembelian 45,100,000 258,500,000
18 Pelunasan 258,500,000 0
transaksi 3,18

transaksi 6,7,7,12,14

transaksi 25, 27

transaksi 9, 22
transaksi 23, 29

transaksi 6,10,10,11,18
 BUKU BESAR ( LEDGER )

Acc Name : Cash in Bank NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Petty Cash NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Accounts Receivable NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Allowance for Doubtful Debt NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo
Acc Name : Merchandise Inventory NO :
POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Store Supplies NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Prepaid Insurance NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Prepaid Rent NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo
Acc Name : Prepaid Tax NO :
POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Equipment at Cost NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Equipment Accum Dept NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Accounts Payable NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Expense Payable NO :

 POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Income Tax Payable NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : PPN Payable NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : PPN Outcome NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : PPN Income NO :

 POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Bank Permata Loan NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Hendrawan Capital NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Hendrawan, Drawing NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Sales NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Sales Return NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Cost Of Good Sold NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Freight Paid NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Advertising Expense NO :

BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo
Acc Name : Telephone & Electricity Expense NO :
BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name : Store Supplies Expense NO :

BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name : Bad Debt Expense NO :

BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name : Depreciation Expense NO :

BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo
Acc Name : Insurance Expense NO :
BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name : Rent Expense NO :

BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name
Acc Name :: Wages &
Wages & Salaries
Salaries NO ::
NO
POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc
Acc Name
Name :: OtherInterest
Operating Expense
Income NO
NO ::
POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo
Acc Name : Interest Revenue NO :
BALANCE
POS
REF DEBIT CREDIT DEBIT
DATE DESCRIPTION
Rp Rp Rp
Des 1 Saldo

Acc Name : Interest Expense NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo

Acc Name : Bank Service Charge NO :

POS BALANCE
DEBIT CREDIT
DATE DESCRIPTION REF DEBIT
Rp Rp Rp
Des 1 Saldo
 1-1100
BALANCE
CREDIT
Rp
-

1-1200
BALANCE
CREDIT
Rp

1-1300
BALANCE
CREDIT
Rp

1-1400
BALANCE
CREDIT
Rp
 1-1500
BALANCE
CREDIT
Rp

1-1600
BALANCE
CREDIT
Rp

1-1700
BALANCE
CREDIT
Rp

1-1800
BALANCE
CREDIT
Rp
 1-1900
BALANCE
CREDIT
Rp

1-2100
BALANCE
CREDIT
Rp

1-2110
BALANCE
CREDIT
Rp

2-1100
BALANCE
CREDIT
Rp

2-1200
BALANCE
CREDIT
Rp

2-1300
BALANCE
CREDIT
Rp

2-1400
BALANCE
CREDIT
Rp

2-1500
BALANCE
CREDIT
Rp

2-1600
BALANCE
CREDIT
Rp

2-2100
BALANCE
CREDIT
Rp

3-1100
BALANCE
CREDIT
Rp

3-1200
BALANCE
CREDIT
Rp

4-1100
BALANCE
CREDIT
Rp
 4-1200
BALANCE
CREDIT
Rp

5-1100
BALANCE
CREDIT
Rp

5-1200
BALANCE
CREDIT
Rp

6-1000
BALANCE
CREDIT
Rp
 6-1100
BALANCE
CREDIT
Rp

6-1200
BALANCE
CREDIT
Rp

6-1300
BALANCE
CREDIT
Rp

6-1400
BALANCE
CREDIT
Rp
 6-1500
BALANCE
CREDIT
Rp

6-1600
BALANCE
CREDIT
Rp

6-1700
63100
BALANCE
CREDIT
Rp

61800
81000
BALANCE
CREDIT
Rp
 8-1100
BALANCE
CREDIT
Rp

9-1100
BALANCE
CREDIT
Rp

9-1200
BALANCE
CREDIT
Rp
 PD SUBUR
NERACA SALDO ( TRIAL BALANCE )
BULAN DESEMBER 2009
NO ACC ACCOUNTS DEBIT CREDIT
1-1100 Cash in Bank Rp -
1-1200 Petty Cash Rp -
1-1300 Accounts Receivable Rp -
1-1400 Allowance for Doubtful Debt Rp -
1-1500 Merchandise Inventory Rp -
1-1600 Store Supplies Rp -
1-1700 Prepaid Insurance Rp -
1-1800 Prepaid Rent Rp -
1-1900 Prepaid Tax Rp -
1-2100 Equipment at Cost Rp -
1-2110 Equipment Accum Dept Rp -
2-1100 Accounts Payable Rp -
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank Permata Loan Rp -
3-1100 Hendrawan Capital Rp -
3-1200 Hendrawan, Drawing Rp -
4-1100 Sales Rp -
4-1200 Sales Return Rp -
5-1100 Cost Of Good Sold Rp -
5-1200 Freight Paid Rp -
6-1000 Advertising Expense Rp -
6-1100 Telephone & Electricity Expense Rp -
6-1200 Store Supplies Expense Rp -
6-1300 Bad Debt Expense Rp -
6-1400 Depreciation Expense Rp -
6-1500 Insurance Expense Rp -
6-1600 Rent Expense Rp -
6-1700 Wages & Salaries Rp -
61800 Other Operating Expense Rp -
8-1100 Interest Revenue Rp -
9-1100 Interest Expense Rp -
9-1200 Bank Service Charge Rp -

TOTAL Rp - Rp -