PD.

AGUSTIN COMPUTER
Sales Journal
December 2018

Debit Credit
Accounts Merchandise
DATE DOC. NO. Description Cost Of Good Sold Sales VAT Out
Receivable Inventory
1-1300 5-1100 4-1100 2-1500 1-1500

Dec. 6 F12-1 Satria Computer Rp 490.600.000 Rp 381.000.000 Rp 446.000.000 Rp 44.600.000 Rp 381.000.000

18 F12-2 Raihan Computer Rp 376.200.000 Rp 292.000.000 Rp 342.000.000 Rp 34.200.000 Rp 292.000.000

27 F12-3 Terpadu Computer Rp 940.500.000 Rp 731.600.000 Rp 855.000.000 Rp 85.500.000 Rp 731.600.000

Rp 1.807.300.000 Rp 1.404.600.000 Rp 1.643.000.000 Rp 164.300.000 Rp 1.404.600.000

Rp 3.211.900.000 Rp 3.211.900.000
 PD. AGUSTIN COMPUTER
Cash Receipt Journal
December 2018

DEBIT CREDIT

OTHER
DATE DOC. NO. Description Cash In Bank Accounts Receivable
Account Name Acct. No. AMOUNT

1-1100 1-1300

Dec. 3 BKM12-1 Raihan Computer Rp 68.200.000 Rp 68.200.000

12 BKM12-3 Satria Computer Rp 376.200.000 Rp 376.200.000

13 KN01 Penjualan Tunai Rp 453.200.000 Sales 4-1100 Rp 412.000.000

VAT Out 2-1500 Rp 41.200.000

14 BKM12-4 Satria Computer Rp 57.200.000 Rp 57.200.000

20 BKM12-5 Utama Persada Rp 12.000.000 Rp 12.000.000

25 BKM12-6 Terpadu Computer Rp 46.200.000 Rp 46.200.000

Rp 1.013.000.000 Rp 559.800.000 Rp 453.200.000

Rp 1.013.000.000 Rp 1.013.000.000
 PD. AGUSTIN COMPUTER
Purchase Journal
December 2018

DEBIT CREDIT
Merchandise
DATE DOC. NO. Description VAT In Freight Paid Accounts Payable
Inventory
1-1500 2-1600 5-1200 2-1100

Dec. 10 F05 PT. SAMUDRA Rp 552.000.000 Rp 55.200.000 Rp - Rp 607.200.000

22 A17 LIFE COMPUTER JAYA Rp 741.600.000 Rp 74.160.000 Rp - Rp 815.760.000

29 G11 FIESTA RAYA Rp 576.000.000 Rp 57.600.000 Rp - Rp 633.600.000

Rp 1.869.600.000 Rp 186.960.000 Rp - Rp 2.056.560.000

Rp 2.056.560.000 Rp 2.056.560.000
 PD. AGUSTIN COMPUTER
Cash Payment Journal
December 2018

DEBIT CREDIT
Document Check OTHER
DATE DESCRIPTION Accounts Payable Cash In Bank Petty Cash
Number Number Acc No Acct Name AMOUNT
2-1100 1-1100 1-1200
Dec. 1 Pembayaran gaji kary.bln Nov. BKK12-1 CP12-001 2-1200 Expense Payable Rp 6.000.000 Rp 6.000.000

1 Percetakan OLYMPIA V12-1 6-1000 Advetising Expense Rp 1.500.000 Rp 1.500.000

4 Kantor PLN, Telkom V12-2 2-1200 Expense Payable Rp 1.800.000 Rp 1.800.000

6 PT SAMUDRA BKK12-1 CP12-002 Rp 57.200.000 Rp 57.200.000

9 Toko Alfa Niaga V12-3 1-1600 Store Supllies Rp 2.000.000 Rp 2.000.000

9 PT LIFE COMPUTER JAYA BKK12-3 CP12-003 Rp 46.200.000 Rp 46.200.000

15 Kas Negara BKK12-4 CP12-004 2-1400 VAT Payable Rp 3.000.000 Rp 3.000.000

17 Tn. Bagus V12-4 3-1200 Bagus Drawing Rp 2.000.000 Rp 2.000.000

18 PT SAMUDRA BKK12-5 CP12-005 Rp 517.000.000 Rp 517.000.000

23 CV Fiesta Raya BKK12-6 CP12-006 Rp 35.200.000 Rp 35.200.000

26 Bp. Rochiman V12-5 6-1800 Other Operating Exp. Rp 1.600.000 Rp 1.600.000

30 Bank Permata BKK12-7 CP12-007 2-2100 Bank Permata Loan Rp 30.000.000 Rp 36.000.000

9-1100 Interest Expense Rp 6.000.000

Rp 655.600.000 Rp 53.900.000 Rp 700.600.000 Rp 8.900.000

Rp 709.500.000 Rp 709.500.000
 PD. AGUSTIN COMPUTER
Memorial Journal
December 2018

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION
Dec. 7 NK12-1 Sales Return 4-1200 Rp 104.000.000
VAT Out 2-1500 Rp 10.400.000
Account Receivable 1-1300 Rp 114.400.000
Merchandise Inventory 1-1500 Rp 89.000.000
Cost of good sold 5-1100 Rp 89.000.000
(Retur Penjualan Satria Comp)
11 NK-1 Account Payable 2-1100 Rp 90.200.000
Merchandise Inventory 1-1500 Rp 82.000.000
VAT In 2-1600 Rp 8.200.000

13 KN01 Cost of Good Sold 5-1100 Rp 360.000.000

Merchandise Inventory 1-1500 Rp 360.000.000

20 BKM12-5 Account Receivable 1-1300 Rp 12.000.000

Allowance for dd 1-1400 Rp 12.000.000

Rp 665.600.000 Rp 665.600.000
 PD. AGUSTIN COMPUTER
INVENTORY CARD
DECEMBER 2018
NAMA BARANG : DELL METODE : FIFO
KODE BARANG : DL
IN OUT BALANCE
INVOICE
DATE DESCRIPTION
NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Dec. 1 Balance 20 Rp 32.000.000 Rp 640.000.000

6 F12-1 Satria Computer 8 Rp 32.000.000 Rp 256.000.000 12 Rp 32.000.000 Rp 384.000.000

7 NK12-1 Retur Penjualan (Satria Comp) (2) Rp 32.000.000 Rp (64.000.000) 14 Rp 32.000.000 Rp 448.000.000

10 F05 PT SAMUDRA 11 Rp 32.000.000 Rp 352.000.000 25 Rp 32.000.000 Rp 800.000.000

11 NK-1 Retur Pembelian (PT Samudra) (1) Rp 32.000.000 Rp (32.000.000) 24 Rp 32.000.000 Rp 768.000.000

13 KN01 Penjualan tunai 5 Rp 32.000.000 Rp 160.000.000 19 Rp 32.000.000 Rp 608.000.000

18 F12-2 Raihan Computer 6 Rp 32.000.000 Rp 192.000.000 13 Rp 32.000.000 Rp 416.000.000

22 A17 Life Computer Jaya 12 Rp 32.400.000 Rp 388.800.000 13 Rp 32.000.000 Rp 416.000.000

12 Rp 32.400.000 Rp 388.800.000

27 F12-3 Terpadu Computer 13 Rp 32.000.000 Rp 416.000.000 10 Rp 32.400.000 Rp 324.000.000

2 Rp 32.400.000 Rp 64.800.000

29 G11 CV Fiesta Raya 10 Rp 32.800.000 Rp 328.000.000 10 Rp 32.400.000 Rp 324.000.000

10 Rp 32.800.000 Rp 328.000.000
NAMA BARANG : TOSHIBA METODE : FIFO
KODE BARANG : TS
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Dec. 1 Balance 16 Rp 25.000.000 Rp 400.000.000

6 F12-1 Satria Computer 5 Rp 25.000.000 Rp 125.000.000 11 Rp 25.000.000 Rp 275.000.000

7 NK12-1 Retur Penjualan (Satria Comp) (1) Rp 25.000.000 Rp (25.000.000) 12 Rp 25.000.000 Rp 300.000.000

10 F05 PT. SAMUDRA 8 Rp 25.000.000 Rp 200.000.000 20 Rp 25.000.000 Rp 500.000.000

11 NK-1 Retur Pembelian (PT Samudra) (2) Rp 25.000.000 Rp (50.000.000) 18 Rp 25.000.000 Rp 450.000.000

13 KN01 Penjualan tunai 8 Rp 25.000.000 Rp 200.000.000 10 Rp 25.000.000 Rp 250.000.000

18 F12-2 Raihan Computer 4 Rp 25.000.000 Rp 100.000.000 6 Rp 25.000.000 Rp 150.000.000

22 A17 Life Computer Jaya 14 Rp 25.200.000 Rp 352.800.000 6 Rp 25.000.000 Rp 150.000.000

14 Rp 25.200.000 Rp 352.800.000

27 F12-3 Terpadu Computer 6 Rp 25.000.000 Rp 150.000.000 10 Rp 25.200.000 Rp 252.000.000

4 Rp 25.200.000 Rp 100.800.000

29 G11 CV Fiesta Raya 10 Rp 24.800.000 Rp 248.000.000 10 Rp 25.200.000 Rp 252.000.000

10 Rp 24.800.000 Rp 248.000.000
 PD. AGUSTIN COMPUTER
NERACA LAJUR (WORKSHEET)
Per 31 Desember 2018

Trial Balance Adjusting Journal Adjusted Trial Balance Income Summary Balance Sheet
Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash In Bank Rp 391.360.000 Rp - Rp 8.800.000 Rp - Rp 400.160.000 Rp - Rp - Rp - Rp 400.160.000 Rp -
1-1200 Petty Cash Rp 9.700.000 Rp - Rp - Rp - Rp 9.700.000 Rp - Rp - Rp - Rp 9.700.000 Rp -
1-1300 Account Receivable Rp 1.316.700.000 Rp - Rp - Rp - Rp 1.316.700.000 Rp - Rp - Rp - Rp 1.316.700.000 Rp -
1-1400 Allowance For Doubt. Dep
Rp - Rp 35.600.000 Rp - Rp 3.901.000 Rp - Rp 39.501.000 Rp - Rp - Rp - Rp 39.501.000
1-1500 Merchandise Inventory Rp 1.152.000.000 Rp - Rp - Rp - Rp 1.152.000.000 Rp - Rp - Rp - Rp 1.152.000.000 Rp -
1-1600 Store Supplies Rp 21.600.000 Rp - Rp - Rp 7.600.000 Rp 14.000.000 Rp - Rp - Rp - Rp 14.000.000 Rp -
1-1700 Prepaid Insurance Rp 30.600.000 Rp - Rp - Rp 2.500.000 Rp 28.100.000 Rp - Rp - Rp - Rp 28.100.000 Rp -
1-1800 Prepaid Rent Rp 42.600.000 Rp - Rp - Rp 4.000.000 Rp 38.600.000 Rp - Rp - Rp - Rp 38.600.000 Rp -
1-1900 Prepaid Tax Rp 30.000.000 Rp - Rp - Rp 30.000.000 Rp - Rp - Rp - Rp - Rp - Rp -
1-2100 Equipment At Cost Rp 126.600.000 Rp - Rp - Rp - Rp 126.600.000 Rp - Rp - Rp - Rp 126.600.000 Rp -
1-2110 Equipment Accum. Dep.Rp - Rp 33.000.000 Rp - Rp 1.250.000 Rp - Rp 34.250.000 Rp - Rp - Rp - Rp 34.250.000
2-1100 Accounts Payable Rp - Rp 1.449.360.000 Rp - Rp - Rp - Rp 1.449.360.000 Rp - Rp - Rp - Rp 1.449.360.000
2-1200 Expense Payable Rp - Rp - Rp - Rp 9.500.000 Rp - Rp 9.500.000 Rp - Rp - Rp - Rp 9.500.000
2-1300 Income Tax Payable Rp - Rp - Rp - Rp 616.000 Rp - Rp 616.000 Rp - Rp - Rp - Rp 616.000
2-1400 VAT payable Rp - Rp - Rp - Rp 16.340.000 Rp - Rp 16.340.000 Rp - Rp - Rp - Rp 16.340.000
2-1500 VAT Outcome Rp - Rp 195.100.000 Rp 195.100.000 Rp - Rp - Rp - Rp - Rp - Rp - Rp -
2-1600 VAT Income Rp 178.760.000 Rp - Rp - Rp 178.760.000 Rp - Rp - Rp - Rp - Rp - Rp -
2-2100 Bank Permata Loan Rp - Rp 570.000.000 Rp - Rp - Rp - Rp 570.000.000 Rp - Rp - Rp - Rp 570.000.000
3-1100 Bagus Capital Rp - Rp 728.260.000 Rp - Rp - Rp - Rp 728.260.000 Rp - Rp - Rp - Rp 728.260.000
3-1200 Bagus Drawing Rp 52.800.000 Rp - Rp - Rp - Rp 52.800.000 Rp - Rp - Rp - Rp 52.800.000 Rp -
3-1300 Income Summary Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
4-1100 Sales Rp - Rp 3.061.600.000 Rp - Rp - Rp - Rp 3.061.600.000 Rp - Rp 3.061.600.000 Rp - Rp -
4-1200 Sales Return Rp 104.000.000 Rp - Rp - Rp - Rp 104.000.000 Rp - Rp 104.000.000 Rp - Rp - Rp -
5-1100 Cost Of Good Sold Rp 2.303.800.000 Rp - Rp - Rp - Rp 2.303.800.000 Rp - Rp 2.303.800.000 Rp - Rp - Rp -
5-1200 Freight Paid Rp 17.600.000 Rp - Rp - Rp - Rp 17.600.000 Rp - Rp 17.600.000 Rp - Rp - Rp -
6-1000 Advertising Expense Rp 10.300.000 Rp - Rp - Rp - Rp 10.300.000 Rp - Rp 10.300.000 Rp - Rp - Rp -
6-1100 Telp & Electiary ExpenseRp 17.800.000 Rp - Rp 2.500.000 Rp - Rp 20.300.000 Rp - Rp 20.300.000 Rp - Rp - Rp -
6-1200 Store Supplies Expense Rp 9.900.000 Rp - Rp 7.600.000 Rp - Rp 17.500.000 Rp - Rp 17.500.000 Rp - Rp - Rp -
6-1300 Bad Depts Expense Rp 30.600.000 Rp - Rp 3.901.000 Rp - Rp 34.501.000 Rp - Rp 34.501.000 Rp - Rp - Rp -
6-1400 Depreciation Expense Rp 33.000.000 Rp - Rp 1.250.000 Rp - Rp 34.250.000 Rp - Rp 34.250.000 Rp - Rp - Rp -
6-1500 Insurance Expense Rp 28.600.000 Rp - Rp 2.500.000 Rp - Rp 31.100.000 Rp - Rp 31.100.000 Rp - Rp - Rp -
6-1600 Rent Expense Rp 46.600.000 Rp - Rp 4.000.000 Rp - Rp 50.600.000 Rp - Rp 50.600.000 Rp - Rp - Rp -
6-1700 Wages & Salaries Rp 72.600.000 Rp - Rp 7.000.000 Rp - Rp 79.600.000 Rp - Rp 79.600.000 Rp - Rp - Rp -
6-1800 Other Operating Expense
Rp 20.200.000 Rp - Rp - Rp - Rp 20.200.000 Rp - Rp 20.200.000 Rp - Rp - Rp -
8-1100 Interest Revenue Rp - Rp 11.600.000 Rp - Rp 9.000.000 Rp - Rp 20.600.000 Rp - Rp 20.600.000 Rp - Rp -
9-1100 Interest Expense Rp 23.600.000 Rp - Rp - Rp - Rp 23.600.000 Rp - Rp 23.600.000 Rp - Rp - Rp -
9-1200 Bank Service Charge Rp 13.200.000 Rp - Rp 200.000 Rp - Rp 13.400.000 Rp - Rp 13.400.000 Rp - Rp - Rp -
9-1300 Income Tax Expense Rp - Rp - Rp 30.616.000 Rp - Rp 30.616.000 Rp - Rp 30.616.000 Rp - Rp - Rp -

Rp 6.084.520.000 Rp 6.084.520.000 Rp 263.467.000 Rp 263.467.000 Rp 5.930.027.000 Rp 5.930.027.000 Rp 2.791.367.000 Rp 3.082.200.000 Rp 3.138.660.000 Rp 2.847.827.000
Rp 290.833.000 Rp 290.833.000
Rp 3.082.200.000 Rp 3.082.200.000 Rp 3.138.660.000 Rp 3.138.660.000
 PD AGUSTIN COMPUTER
INCOME STATEMENT
DECEMBER 2018

REVENUES :
Sales Rp 3.061.600.000
Sales Return Rp (104.000.000)
Net Sales Rp 2.957.600.000
COST OF GOOD SOLD :
Cost Of Good Sold Rp (2.303.800.000)
Freight Paid Rp (17.600.000)
Rp (2.321.400.000)
Gross Profit Rp 636.200.000
OPERATING EXPENSE :
Advertising Expense Rp (10.300.000)
Telp & Electiary Expense Rp (20.300.000)
Store Supplies Expense Rp (17.500.000)
Bad Depts Expense Rp (34.501.000)
Depreciation Expense Rp (34.250.000)
Insurance Expense Rp (31.100.000)
Rent Expense Rp (50.600.000)
Wages & Salaries Rp (79.600.000)
Other Operating Expense Rp (20.200.000)
Total Operating Expense Rp (298.351.000)
Other Revenues and Gains :
Interest Revenue Rp 20.600.000
Total Other Revenues Rp 20.600.000
Other Expenses and Losses :
Interest Expense Rp (23.600.000)
Bank Service Charge Rp (13.400.000)
Income Tax Expense Rp (30.616.000)
Total Other Expense Rp (67.616.000)
Net Income Rp 290.833.000
Bagus Capital per 1 Desember Rp 728.260.000
Net Income Rp 290.833.000
Bagus Drawing Rp (52.800.000)
Penambahan Modal Rp 238.033.000

Bagus Capital 31 Desember Rp 966.293.000

 PD. AGUSTIN COMPUTER
BALANCE SHEET
Per 31 Desember 2018

ASSET LIABILITIES & EQUITY

Current Assets : Current Liabilities :
Cash In Bank Rp 400.160.000 Accounts Payable Rp 1.449.360.000
Petty Cash Rp 9.700.000 Expense Payable Rp 9.500.000
Account Receivable Rp 1.316.700.000 Income Tax Payable Rp 616.000
Allowance For Doubt. Dep Rp (39.501.000) PPN payable Rp 16.340.000
Merchandise Inventory Rp 1.152.000.000 PPN Outcome Rp -
Store Supplies Rp 14.000.000 PPN Income Rp -
Prepaid Insurance Rp 28.100.000 Total Current Liabilities Rp 1.475.816.000
Prepaid Rent Rp 38.600.000 Long Term Liabilities :
Prepaid Tax Rp - Bank Permata Loan Rp 570.000.000
Total Current Assets Rp 2.919.759.000 Total Long Term Liabilities Rp 570.000.000
Fixed Assets :
Equipment At Cost Rp 126.600.000 Equity :
Equipment Accum. Dep. Rp (34.250.000) Bagus Capital Rp 966.293.000
Total Fixed Assets Rp 92.350.000 Total Equity Rp 966.293.000
Total Assets Rp 3.012.109.000 Total Liabilities & Equity Rp 3.012.109.000
 PD AGUSTIN COMPUTER
LAPORAN ARUS KAS
DECEMBER 2018

OPERATING ACTIVITY
Penerimaan dari pelanggan Rp 1.013.000.000
Pembayaran kepada pemasok Rp (655.600.000)
Pengeluaran Operasional Rp (9.000.000)
Pengeluaran kas kecil Rp (6.900.000)
Pendapatan lainnya Rp 8.800.000
Total Operating Activity Rp 350.300.000

INVESTING ACTIVITY
-

FINANCING ACTIVITY
Bagus Drawing Rp (2.000.000)
Pembayaran utang jangka panjang Rp (36.000.000)
Total Financing Activity Rp (38.000.000)

Penambahan Kas dan Setara Kas Rp 312.300.000

Saldo Kas dan Setara Kas per 30 Nov Rp 97.560.000
Saldo Kas dan Setara Kas per 31 Des Rp 409.860.000