PT WIJAYA

SALES JOURNAL
Month : December 2018
(in rupiahs)

INVOICE POST DEBIT CREDIT

DATE DESCRIPTION Accounts Cost of goods Merchandise
NUMBER REF Sales VAT Out Freight Collected
Receivable Sold Inventory
Des 3 FJ-12/1 TOKO BIMANJAYA 56.625.000 34.000.000 51.250.000 5.125.000 250.000 34.000.000
2018 9 FJ-12/2 TOKO NAKULA 44.225.000 26.400.000 39.750.000 3.975.000 500.000 26.400.000
18 FJ-12/3 TOKO WIRAYUDA 77.225.000 46.887.750 69.750.000 6.975.000 500.000 46.887.750

TOTAL 178.075.000 107.287.750 160.750.000 16.075.000 1.250.000 107.287.750

1-1210 5-1100 4-1100 2-1600 4-1200 1-1310

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount
1-1210 178.075.000 1-1310 107.287.750
5-1100 107.287.750 2-1600 16.075.000
4-1100 160.750.000
4-1200 1.250.000

TOTAL 285.362.750 TOTAL 285.362.750

Memproses Entry Jurnal SPK-1/10

Memproses Entry Jurnal SPK-2/10
 PT WIJAYA
CASH RECEIPT JOURNAL
Month : December 2018
(in rupiahs)
DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Cash on Hand Sales Discount Account Receivables
Acc. Name Amount Acc. Name Amount

Des 4 BKM12-1 TOKO NARENDRA 21.800.000 200.000 22.000.000

2018 11 NT-12/1 PENJUALAN TUNAI 41.250.000 Sales of Merchandise 37.500.000
VAT Out 3.750.000
Cost of goods Sold 26.000.000 Merchandise Inventory 26.000.000
Vehicle Accumulated
12 BKM12-2 DEALER SANTOSA 95.000.000 43.500.000 Vehicle 144.000.000
Depr
Loss on Sales Vehicle 5.500.000

15 BKM12-3 TOKO BIMANJAYA 26.400.000 26.400.000

TOTAL 63.050.000 121.400.000 200.000 75.000.000 48.400.000 211.250.000

1-1110 1-1130 4-1400 1-1210

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1110 63.050.000 1-1210 48.400.000,0
1-1130 121.400.000 1-1310 26.000.000,0
1-3320 43.500.000 1-3310 144.000.000,0
4-1400 200.000 2-1600 3.750.000,0
5-1100 26.000.000 4-1100 37.500.000,0
9-4000 5.500.000

Total 259.650.000 Total 259.650.000,0

Memproses Entry Jurnal SPK-3/10

 PT WIJAYA
PURCHASE JOURNAL
Month : December 2018
(in rupiahs)

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Freight Paid VAT In Account Payable
Inventory

Des 5 PMD-151 PT PRIMADONA Rp 500.000 Rp 4.400.000 Rp 44.000.000 Rp 48.900.000

2018 17 PMD-185 PT PRIMADONA Rp 500.000 Rp 5.810.000 Rp 58.100.000 Rp 64.410.000

TOTAL Rp 1.000.000 Rp 10.210.000 Rp 102.100.000 Rp 113.310.000

5-1200 1-1510 1-1310 2-1200

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

1-1310 Rp 102.100.000 2-1200 Rp 113.310.000

1-1510 Rp 10.210.000
5-1200 Rp 1.000.000

TOTAL Rp 113.310.000 TOTAL Rp 113.310.000

Memproses Entry Jurnal SPK-4/10

 PT WIJAYA
CASH PAYMENT JOURNAL
Month : December 2018

(in rupiahs)

DEBIT CREDIT
EVIDENCE POST
DATE DESCRIPTION CHECK NO Account OTHERS Purchase OTHERS
NUMBER REF Cash in Bank
Payable Discount
Accounts Name Amount Acc. Name Amount
Dec 1 BKK12-1 PRIMADONA C12-1 88.000.000 86.400.000 1.600.000

2018 9 BKK12-2 KANTOR KAS NEGARA C12-2 Income Tax Payable 350.000 3.790.000

Income Tax Payable 840.000

VAT Payable 2.600.000

20 BKK12-3 PT PRIMADONA C12-3 44.500.000 44.500.000

23 BKK12-4 ANGSURAN BANK C12-4 BNI 46 Loan 12.000.000 13.200.000

Interest Expense 1.200.000

Wage & Salaries Income Tax
24 BKK12-5 GAJI KARYAWAN C12-5 6.000.000 5.650.000 350.000
Expense Payable
30 BKK12-6 PENGISIAN KAS KECIL C12-6 Supplies 650.000 2.150.000

Accruad Expense 900.000

Maintenance and
600.000
Repair Expense

TOTAL 132.500.000 25.140.000 155.690.000 1.600.000 350.000

2-1200 1-1110 5-1300

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1320 650.000 1-1110 155.690.000

2-1200 132.500.000 2-1400 350.000

2-1300 900.000 5-1300 1.600.000

2-1400 1.190.000

2-1500 2.600.000

2-2100 12.000.000

6-1200 6.000.000

6-1700 600.000

9-1000 1.200.000

TOTAL 157.640.000 TOTAL 157.640.000

Memproses Entry Jurnal SPK-5/10

 PT WIJAYA
GENERAL JOURNAL (MEMORIAL)
Month : December 2018
(in Rupiahs)
Page. : 1
EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 7 BM12-1 Accounts Payable 2-1200 Rp 4.400.000

2018 Merchandise Inventory 1-1310 Rp 4.000.000

VAT In 1-1510 Rp 400.000

(Retur Pembelian PT PRIMADONA)

22 BM12-2 Sales Return 4-1500 Rp 1.250.000

VAT Out 2-1600 Rp 125.000

Accounts Receivable 1-1210 Rp 1.375.000

Merchandise Inventory 1-1310 Rp 806.750

Cost of goods Sold 5-1100 Rp 806.750

(Retur Penjualan Tok o WIRAYUDA)

TOTAL Rp 6.581.750 Rp 6.581.750

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1310 Rp 806.750 1-1210 Rp 1.375.000

2-1200 Rp 4.400.000 1-1310 Rp 4.000.000
2-1600 Rp 125.000 1-1510 Rp 400.000
4-1500 Rp 1.250.000 5-1100 Rp 806.750

TOTAL Rp 6.581.750 TOTAL Rp 6.581.750

Memproses Entry Jurnal SPK-6/10

 PT WIJAYA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : CANON PIXMA MP-287 METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 75 800.000,00 60.000.000,00
2018 3 FJ-12/1 TOKO BIMANJAYA 20 800.000,00 16.000.000,00 55 800.000,00 44.000.000,00
5 PMD-151 PT PRIMADONA 25 800.000,00 20.000.000,00 80 800.000,00 64.000.000,00
7 BM12-1 PT PRIMADONA -2 800.000,00 (1.600.000,00) 78 800.000,00 62.400.000,00
10 FJ-12/2 TOKO NARENDRA 15 800.000,00 12.000.000,00 63 800.000,00 50.400.000,00
11 NT-12/1 PENJUALAN TUNAI 10 800.000,00 8.000.000,00 53 800.000,00 42.400.000,00
17 PMD-185 PT PRIMADONA 27 820.000,00 22.140.000,00 80 806.750,00 64.540.000,00
21 PF-12/3 TOKO WIRAYUDA 25 806.750,00 20.168.750,00 55 806.750,00 44.371.250,00
22 BM12-2 TOKO WIRAYUDA -1 806.750,00 (806.750,00) 56 806.750,00 45.178.000,00
56 806.750,00 45.178.000,00
56 806.750,00 45.178.000,00
Persediaan Akhir Barang 56 806.750,00 45.178.000,00

Memproses Entry Jurnal SPK-7/10

 PT WIJAYA
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : CANON PIXMA G-1000 METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE

EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 SALDO AWAL 75 1.200.000,00 90.000.000,00
2018 3 FJ-12/1 TOKO BIMANJAYA 15 1.200.000,00 18.000.000,00 60 1.200.000,00 72.000.000,00
5 PMD-151 PT PRIMADONA 20 1.200.000,00 24.000.000,00 80 1.200.000,00 96.000.000,00
7 BM12-1 PT PRIMADONA -2 1.200.000,00 (2.400.000,00) 78 1.200.000,00 93.600.000,00
10 FJ-12/2 TOKO NARENDRA 12 1.200.000,00 14.400.000,00 66 1.200.000,00 79.200.000,00
11 NT-12/1 PENJUALAN TUNAI 15 1.200.000,00 18.000.000,00 51 1.200.000,00 61.200.000,00
17 PMD-185 PT PRIMADONA 29 1.240.000,00 35.960.000,00 80 1.214.500,00 97.160.000,00
21 PF-12/3 TOKO WIRAYUDA 22 1.214.500,00 26.719.000,00 58 1.214.500,00 70.441.000,00
58 1.214.500,00 70.441.000,00
58 1.214.500,00 70.441.000,00
Persediaan Akhir Barang Dagang 58 1.214.500,00 70.441.000,00

Memproses Entry Jurnal SPK-8/10

 PT WIJAYA
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : December 2018

DEBITOR : TOKO BIMANJAYA NO. : C001

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 26.400.000

2018 3 Sales Journal Rp 56.625.000 Rp 83.025.000
15 Cash Receipt Journal Rp 26.400.000 Rp 56.625.000
Rp 56.625.000
Rp 56.625.000

DEBITOR : TOKO NARENDRA NO. : C002

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 22.000.000

2018 4 Cash Receipt Journal Rp 22.000.000 Rp -
10 Sales Journal Rp 44.225.000 Rp 44.225.000
Rp 44.225.000
Rp 44.225.000

DEBITOR : TOKO SEJAHTERA NO. : C003

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 16.500.000

Rp 16.500.000
Rp 16.500.000
Rp 16.500.000
Rp 16.500.000

DEBITOR : TOKO WIRAYUDA NO. : C004

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp -

2018 21 Sales Journal Rp 77.225.000 Rp 77.225.000
22 General Journal Rp 1.375.000 Rp 75.850.000
Rp 75.850.000
Rp 75.850.000

Memproses Entry Jurnal SPK-9/10

 PT WIJAYA
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Month : December 2018

CREDITOR : PT PRIMADONA NO. : S001

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 88.000.000

2018 1 Cash Payment Journal Rp 88.000.000 Rp -
5 Purchase Journal Rp 48.900.000 Rp 48.900.000
7 General Journal Rp 4.400.000 Rp 44.500.000
17 Purchase Journal Rp 64.410.000 Rp 108.910.000
20 Cash Payment Journal Rp 44.500.000 Rp 64.410.000
Rp 64.410.000

Memproses Entry Jurnal SPK-10/10