PT Anggrek Motor

Jalan

All Journals

01/12/2008 To 31/12/2008
12/05/2016 Page 1
12:03:44
ID# Acct# Account Name Debit Credit Job No.

IJ 01/12/2008 Saldo Awal

IJ000001 1-1500 Merchandise Inventory .092.578.125,00
IJ000001 1-1500 Merchandise Inventory p625.000.000,00
IJ000001 1-1500 Merchandise Inventory p467.578.125,00

CD 01/12/2008 Gaji karyawan bulan november 2008

CP12-001 1-1100 Cash In Bank Rp6.000.000,00
CP12-001 2-1300 Accrued Expense Rp6.000.000,00

GJ 02/12/2008 Pembuatan brosur perusahaan

V12-1 6-1910 Advertising Expense Rp1.500.000,00
V12-1 1-1200 Petty Cash Rp1.500.000,00

CR 03/12/2008 Payment; Honda Abi

BKM12-1 1-1100 Cash In Bank p64.680.000,00
BKM12-1 1-1300 Accounts Receivable p64.680.000,00

SJ 03/12/2008 Honda Abi: Credit from 00000001

SJ000001 1-1300 Accounts Receivable Rp1.320.000,00
SJ000001 1-1300 Accounts Receivable Rp1.320.000,00

SJ 03/12/2008 Honda Abi: Discounts on SM-11/12

00000001 1-1300 Accounts Receivable Rp1.320.000,00
00000001 4-1200 Sales Discount Rp1.320.000,00

GJ 04/12/2008 Listrik dan telepon bulan november 2008

V12-2 2-1300 Accrued Expense Rp1.800.000,00
V12-2 1-1200 Petty Cash Rp1.800.000,00

SJ 06/12/2008 Sale; Honda Baba

F12-1 1-1300 Accounts Receivable p446.000.000,00
F12-1 1-1300 Accounts Receivable p44.600.000,00
F12-1 4-1100 Sales p446.000.000,00
F12-1 2-1600 PPN Outcome p44.600.000,00
F12-1 5-1000 Cost Of Goods Sold p408.593.750,00
F12-1 1-1500 Merchandise Inventory p275.000.000,00
F12-1 1-1500 Merchandise Inventory p133.593.750,00

CD 06/12/2008 PT. ACA

CP12-002 1-1100 Cash In Bank p53.350.000,00
CP12-002 2-1200 Accounts Payable p53.350.000,00

PJ 06/12/2008 PT. ACA: Debit from 00000202

PJ000001 2-1200 Accounts Payable Rp1.650.000,00
PJ000001 2-1200 Accounts Payable Rp1.650.000,00

PJ 06/12/2008 PT. ACA: Discounts on F.201

00000202 2-1200 Accounts Payable Rp1.650.000,00
00000202 5-1300 Purchase Discount Rp1.650.000,00

SJ 07/12/2008 Sale; Honda Baba

NK12-1 1-1300 Accounts Receivable p97.300.000,00
NK12-1 1-1300 Accounts Receivable Rp9.730.000,00
NK12-1 4-1300 Sales Retur p97.300.000,00
NK12-1 2-1600 PPN Outcome Rp9.730.000,00
NK12-1 5-1000 Cost Of Goods Sold p89.218.750,00
NK12-1 1-1500 Merchandise Inventory p62.500.000,00
NK12-1 1-1500 Merchandise Inventory p26.718.750,00

SJ 07/12/2008 Honda Baba: Credit from NK12-1

NK12-1 1-1300 Accounts Receivable p107.030.000,00
NK12-1 1-1300 Accounts Receivable p107.030.000,00

GJ 09/12/2008 Pembelian perlengkapan kantor

PDF Creator - PDF4Free v3.0Office Supplies
V12-3 1-1600 Rp600.000,00
http://www.pdf4free.com
V12-3 1-1200 Petty Cash Rp600.000,00
 PT Anggrek Motor

All Journals

01/12/2008 To 31/12/2008
12/05/2016 Page 2
12:03:44
ID# Acct# Account Name Debit Credit Job No.

GJ 09/12/2008 Pembelian perlengkapan kantor

CD 09/12/2008 PT ABC
CP12-003 1-1100 Cash In Bank p44.000.000,00
CP12-003 2-1200 Accounts Payable p44.000.000,00

PJ 10/12/2008 Purchase; PT. ACA

F05 2-1200 Accounts Payable p550.390.625,00
F05 2-1200 Accounts Payable p55.039.062,50
F05 1-1500 Merchandise Inventory p350.000.000,00
F05 1-1500 Merchandise Inventory p200.390.625,00
F05 1-1910 PPN Income p55.039.062,50

PJ 11/12/2008 Purchase; PT. ACA

NK-1 2-1200 Accounts Payable p77.578.125,00
NK-1 2-1200 Accounts Payable Rp7.757.812,50
NK-1 1-1500 Merchandise Inventory p37.500.000,00
NK-1 1-1500 Merchandise Inventory p40.078.125,00
NK-1 1-1910 PPN Income Rp7.757.812,50

PJ 11/12/2008 PT. ACA: Debit from NK-1

NK-1 2-1200 Accounts Payable p85.335.937,50
NK-1 2-1200 Accounts Payable p85.335.937,50

CR 12/12/2008 Payment; Honda Baba

BKM12-2 1-1100 Cash In Bank p375.898.600,00
BKM12-2 1-1300 Accounts Receivable p375.898.600,00

SJ 12/12/2008 Honda Baba: Credit from 00000002

SJ000002 1-1300 Accounts Receivable Rp7.671.400,00
SJ000002 1-1300 Accounts Receivable Rp7.671.400,00

SJ 12/12/2008 Honda Baba: Discounts on F12-1

00000002 1-1300 Accounts Receivable Rp7.671.400,00
00000002 4-1200 Sales Discount Rp7.671.400,00

SJ 13/12/2008 Sale; Penjualan Tunai

KN01 1-1300 Accounts Receivable p411.600.000,00
KN01 1-1300 Accounts Receivable p41.160.000,00
KN01 1-1300 Accounts Receivable Rp2.000.000,00
KN01 4-1100 Sales p411.600.000,00
KN01 2-1600 PPN Outcome p41.160.000,00
KN01 8-1400 Freight Collected Rp2.000.000,00
KN01 5-1000 Cost Of Goods Sold p365.468.750,00
KN01 1-1500 Merchandise Inventory p125.000.000,00
KN01 1-1500 Merchandise Inventory p240.468.750,00

CR 13/12/2008 Penjualan Tunai for KN01

CR000001 1-1100 Cash In Bank p454.760.000,00
CR000001 1-1300 Accounts Receivable p454.760.000,00

CR 14/12/2008 Payment; Honda Baba

BKM12-3 1-1100 Cash In Bank p55.000.000,00
BKM12-3 1-1300 Accounts Receivable p55.000.000,00

CD 15/12/2008 PPN Bulan November 2008

BKK12-4 1-1100 Cash In Bank p21.440.000,00
BKK12-4 2-1500 PPN Payable p21.440.000,00

GJ 17/12/2008 Materai dan Benda Pos Lainya

V12-4 1-1600 Office Supplies Rp1.000.000,00
V12-4 1-1200 Petty Cash Rp1.000.000,00

SJ 18/12/2008 Sale; Honda Abi

F12-2 1-1300 Accounts Receivable p343.600.000,00
PDF CreatorF12-2
- PDF4Free
F12-2
1-1300 Accounts Receivable
v3.0
1-1300 Accounts Receivable
p34.360.000,00
http://www.pdf4free.com
Rp500.000,00
 PT Anggrek Motor

All Journals

01/12/2008 To 31/12/2008
12/05/2016 Page 3
12:03:44
ID# Acct# Account Name Debit Credit Job No.

SJ 18/12/2008 Sale; Honda Abi

F12-2 4-1100 Sales p343.600.000,00
F12-2 2-1600 PPN Outcome p34.360.000,00
F12-2 8-1400 Freight Collected Rp500.000,00
F12-2 5-1000 Cost Of Goods Sold p312.031.250,00
F12-2 1-1500 Merchandise Inventory p125.000.000,00
F12-2 1-1500 Merchandise Inventory p187.031.250,00

CD 18/12/2008 PT. ACA

CP12-005 1-1100 Cash In Bank p504.490.938,00
CP12-005 2-1200 Accounts Payable p504.490.938,00

PJ 18/12/2008 PT. ACA: Debit from 00000002

PJ000001 2-1200 Accounts Payable p15.602.812,00
PJ000001 2-1200 Accounts Payable p15.602.812,00

PJ 18/12/2008 PT. ACA: Discounts on F05

00000002 2-1200 Accounts Payable p15.602.812,00
00000002 5-1300 Purchase Discount p15.602.812,00

CR 20/12/2008 Penerimaan Kembali Piutang yang Sudah di Hapus

BKM12-4 1-1100 Cash In Bank p12.000.000,00
BKM12-4 1-1400 Allowance of Doubtful Debt p12.000.000,00

PJ 22/12/2008 Purchase; PT ABC

A17 2-1200 Accounts Payable p735.703.125,00
A17 2-1200 Accounts Payable p73.570.312,50
A17 2-1200 Accounts Payable Rp1.000.000,00
A17 1-1500 Merchandise Inventory p375.000.000,00
A17 1-1500 Merchandise Inventory p360.703.125,00
A17 1-1910 PPN Income p73.570.312,50
A17 5-1200 Freight Paid Rp1.000.000,00

CD 23/12/2008 PT. XYZ

CP12-006 1-1100 Cash In Bank p33.300.000,00
CP12-006 2-1200 Accounts Payable p33.000.000,00
CP12-006 2-1200 Accounts Payable Rp300.000,00

PJ 23/12/2008 Finance Charge: PT. XYZ

PJ000002 9-1300 Late Fees Paid Rp300.000,00
PJ000002 2-1200 Accounts Payable Rp300.000,00

CR 26/12/2008 Payment; Honda Caca

BKM12-5 1-1100 Cash In Bank p44.400.000,00
BKM12-5 1-1300 Accounts Receivable p44.000.000,00
BKM12-5 1-1300 Accounts Receivable Rp400.000,00

SJ 26/12/2008 Finance Charge: Honda Caca

SJ000003 8-1500 Late Fees Collected Rp400.000,00
SJ000003 1-1300 Accounts Receivable Rp400.000,00

GJ 26/12/2008 Perbaikan plafon teras yang rusak

V12-5 6-1900 Other Operating Expense Rp1.100.000,00
V12-5 1-1200 Petty Cash Rp1.100.000,00

SJ 27/12/2008 Sale; Honda Caca

F12-3 1-1300 Accounts Receivable p852.000.000,00
F12-3 1-1300 Accounts Receivable p85.200.000,00
F12-3 1-1300 Accounts Receivable Rp1.500.000,00
F12-3 4-1100 Sales p852.000.000,00
F12-3 2-1600 PPN Outcome p85.200.000,00
F12-3 8-1400 Freight Collected Rp1.500.000,00
F12-3 5-1000 Cost Of Goods Sold p775.781.250,00
F12-3 1-1500 Merchandise Inventory p375.000.000,00
F12-3 1-1500 Merchandise Inventory p400.781.250,00
PDF Creator
PJ - PDF4Free
29/12/2008 v3.0
Purchase; PT. XYZ http://www.pdf4free.com
 PT Anggrek Motor

All Journals

01/12/2008 To 31/12/2008
12/05/2016 Page 4
12:03:44
ID# Acct# Account Name Debit Credit Job No.

PJ 29/12/2008 Purchase; PT. XYZ

G11 2-1200 Accounts Payable p583.984.375,00
G11 2-1200 Accounts Payable p58.398.437,50
G11 2-1200 Accounts Payable Rp1.000.000,00
G11 1-1500 Merchandise Inventory p250.000.000,00
G11 1-1500 Merchandise Inventory p333.984.375,00
G11 1-1910 PPN Income p58.398.437,50
G11 5-1200 Freight Paid Rp1.000.000,00

CD 30/12/2008 Angsuran Bank Mandiri

CP12-007 1-1100 Cash In Bank p36.000.000,00
CP12-007 2-2100 Mandiri Bank Loan p30.000.000,00
CP12-007 9-1100 Interest Expense Rp6.000.000,00

GJ 31/12/2008 Penyesuaian R/K Bank Mandiri

BM12-2 1-1100 Cash In Bank Rp1.500.000,00
BM12-2 9-1100 Interest Expense Rp5.000.000,00
BM12-2 8-1100 Interest Income Rp6.500.000,00

GJ 31/12/2008 Penyesuaian perlengkapan, sewa, asuransi dan piutang

BM12-3 6-1200 Office Supplies Expense Rp4.600.000,00
BM12-3 1-1600 Office Supplies Rp4.600.000,00
BM12-3 6-1700 Rent Expense Rp4.000.000,00
BM12-3 1-1800 Prepaid Rent Rp4.000.000,00
BM12-3 6-1600 Insurance Expense Rp2.000.000,00
BM12-3 1-1700 Prepaid Insurance Rp2.000.000,00
BM12-3 6-1300 Bad Debt Expense p14.514.800,00
BM12-3 1-1400 Allowance of Doubtful Debt p14.514.800,00

GJ 31/12/2008 Penyesuaian Penyusutan dan Utang Beban

BM12-4 6-1500 Depreciation Expense Rp2.400.000,00
BM12-4 1-3110 Equipment Accumulated Dep. Rp2.400.000,00
BM12-4 6-1800 Wages & Salaries Expense Rp6.000.000,00
BM12-4 2-1300 Accrued Expense Rp6.000.000,00
BM12-4 6-1100 Telephone & Electricity Expens Rp1.300.000,00
BM12-4 2-1300 Accrued Expense Rp1.300.000,00

GJ 31/12/2008 Penyesuaian PPN

BM12-5 2-1600 PPN Outcome p195.590.000,00
BM12-5 1-1910 PPN Income p179.250.000,00
BM12-5 2-1500 PPN Payable p16.340.000,00

Grand Total: .751.422.449,50 .751.422.449,50

PDF Creator - PDF4Free v3.0 http://www.pdf4free.com