CREDIT
2022 2 F011 142.500.000 15.675.000 1.000.000 159.175.000 DEC 5 F217 182.500.000 20.075.000 - 202.575.000 8 F324 102.500.000 11.275.000 1.250.000 115.025.000
427.500.000
47.025.000 2.250.000 476.775.000
(1-1500) (2-1600) (5-1200) (2-1100)
ACC. NO TOTAL ACC. NO TOTAL
1-1500 427.500.000 2-1100 476.775.000 2-1600 47.025.000
5-1200 2.250.000
TOTAL 476.775.000 TOTAL 476.775.000 DEBIT
RECAPITULATION INVOICE
NO
DEBIT MERCHANDISE
INVENTORY FREIGHT PAID
KREDIT TOTAL……….
ACCOUNT NUMBER ………
PT BROMO ASRI PT JAYA PUTRA
ACCOUNT PAYABLE
UD ABADI
JURNAL PEMBELIAN / PURCHASE JOURNAL (PJ) DECEMBER, 2022
( In Rupiah )
DESCRIPTION
PPN INCOME
PT GUNUNG KAWI
DATE
CREDIT
2022 14 BKK 12-1 CP12-001 PEMBAYARAN LISTRIK DAN AIR NOV 2022 EXPENSE PAYABLE 2-1200 2.500.000 2.500.000 DEC 21 BKK 12-2 CP12-002 PEMBAYARAN GAJI BULAN NOV 2022 EXPENSE PAYABLE 2-1200 5.900.000 5.900.000
22 BKK 12-3 CP12-003 PEMBAYARAN HUTANG BANK BRI BANK BRI LOAN 2-2100 150.000.000 150.000.000
INTEREST EXPENSE 9-1100 14.000.000 14.000.000
24 BKK 12-4 CP12-004 PT GUNUNG KAWI 200.000.000 - - - 200.000.000
26 BKK 12-5 CP12-005 PT BROMO ASRI 234.000.000 - - - 234.000.000
434.000.000
- - 172.400.000 606.400.000
(2-1100) - - (V) (1-1100)
ACC. NO TOTAL TOTAL
2-1100 434.000.000 606.400.000 2-1200 8.400.000
2-2100 150.000.000 9-1100 14.000.000
TOTAL 606.400.000 606.400.000
JURNAL PENGELUARAN KAS / CASH PAYMENT JOURNAL (CPJ) DECEMBER, 2022
DEBIT INVOICE
NO. DESCRIPTION ACCOUNT
PAYABLE TOTAL CASH IN BANK
CHECK NO.
TOTAL
CREDIT ACCOUNT
ACC. NO 1-1100
( In Rupiah )
TOTAL ………
ACC NO.
DATE
DEBIT
REKAPITULATION OTHERS
ACCOUNT NUMBER……….
DEBIT
2022 11 F12-1 TOKO POJOK 170.775.000 152.500.000 16.775.000 1.500.000 DEC 12 F12-2 TOKO SEVEN 304.725.000 272.500.000 29.975.000 2.250.000 15 F12-3 TOKO RAYA 134.200.000 120.000.000 13.200.000 1.000.000 17 F12-4 TOKO ELITA 201.800.000 180.000.000 19.800.000 2.000.000
811.500.000
725.000.000 79.750.000 6.750.000
(1-1300) (4-1100) (2-1500) (4-1300)
ACC. NO TOTAL ACC. NO TOTAL
1-1300 811.500.000 2-1500 79.750.000 4-1100 725.000.000 4-1300 6.750.000
TOTAL 811.500.000 TOTAL 811.500.000
UD ABADI
JURNAL PENJUALAN / SALES JOURNAL (SJ) DECEMBER, 2022
( In Rupiah )
ACCOUNT RECEIVABLE DATE
SALES
DESCRIPTION FREIGHT
COLLECTED INVOICE NO
DEBIT KREDIT
PPN OUTCOME
TOTAL ………
ACCOUNT NUMBER……….
CREDIT
RECAPITULATION
DEBIT
2022 15 BKM 12-1 TOKO POJOK 190.000.000 190.000.000 DEC 17 BKM 12-2 TOKO SEVEN 350.000.000 350.000.000 20 BKM 12-3 TOKO RAYA 190.000.000 190.000.000 20 BKM 12-4 TOKO ELITA 175.160.000 175.160.000
905.160.000
905.160.000 (1-1100) (1-1300)
ACC. NO TOTAL ACC. NO TOTAL
1-1100 905.160.000 1-1300 905.160.000
TOTAL 905.160.000 TOTAL 905.160.000 ACCOUNT NUMBER……….
DATE INVOICE NO DESCRIPTION
DEBIT KREDIT
ACCOUNT ACCOUNTS
NO
RECAPITULATION
TOTAL CASH IN BANK ACCOUNT
RECEIVABLE
JURNAL PENERIMAAN KAS / CASH RECEIPT JOURNAL (CRJ) DECEMBER, 2022
( In Rupiah )
OTHERS CREDIT
TOTAL ………
Pos Ref
2022 10 NK-1 Account Payable 2-1100 12.765.000
Dec Merchandise Inventory 1-1500 - 11.500.000 PPN Income 2-1600 - 1.265.000 (Retur Pembelian PT JAYA PUTRA)
11 F12-1 Cost Of Goods Sold 5-1100 102.500.000 - Merchandise Inventory 1-1500 - 102.500.000 (Toko Pojok)
12 F12-2 Cost Of Goods Sold 5-1100 182.500.000 - Merchandise Inventory 1-1500 - 182.500.000 (Toko Seven)
15 F12-3 Cost Of Goods Sold 5-1100 80.000.000 - Merchandise Inventory 1-1500 - 80.000.000 (Toko Raya)
17 F12-4 Cost Of Goods Sold 5-1100 120.000.000 - Merchandise Inventory 1-1500 - 120.000.000 (Toko Elita)
18 NK12-1 Sales Return 4-1200 24.000.000 - PPN Outcome 2-1500 2.640.000 - Account Receivable 1-1300 - 26.640.000
Merchandise Inventory 1-1500 16.000.000 - Cost of Goods Sold 5-1100 - 16.000.000 (Retur Penjualan Toko Elita)
540.405.000
540.405.000
ACC. NO TOTAL ACC. NO TOTAL
1-1500 16.000.000 1-1300 26.640.000 2-1100 12.765.000 1-1500 496.500.000 2-1500 2.640.000 2-1600 1.265.000 4-1200 24.000.000 5-1100 16.000.000 5-1100 485.000.000
TOTAL 540.405.000 TOTAL 540.405.000
UD ABADI
JURNAL UMUM / GENERAL JOURNAL (GJ) DECEMBER 2022
( In Rupiah )
RECAPITULATION
DEBIT KREDIT
INVOICE
NO DESCRIPTION
TOTAL ……….
Debit
DATE Credit
CREDIT ACCOUNT ACC NO. TOTAL PETTY CASH 2022 4 VKK12-1 PEMBELIAN PERLENGKAPAN STORE SUPPLIES 1-1600 700.000 700.000 DEC 14 VKK12-2 PEMBELIAN PERLENGKAPAN STORE SUPPLIES 1-1600 600.000 600.000
1.300.000 1.300.000
v
(1-1200)
ACC. NO TOTAL ACC. NO TOTAL
1-1300 1.300.000 1-1200 1.300.000
TOTAL 1.300.000 TOTAL 1.300.000
UD ABADI
JURNAL KAS KECIL / PETTY CASH JOURNAL DECEMBER, 2022
( In Rupiah )
DEBIT DATE INVOICE
NO DESCRIPTION
RECAPITULATION
DEBIT KREDIT
TOTAL ………
ACCOUNT NUMBER……….
( In Rupiah )
METODE : AVERAGE (RATA-RATA)UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 - SALDO AWAL - - - 70 4.500.000 315.000.000
DEC 2 F011 PT GUNUNG KAWI 20 4.500.000 90.000.000 - - - 90 4.500.000 405.000.000 6 F217 PT BROMO ASRI 25 4.500.000 112.500.000 - - - 115 4.500.000 517.500.000 8 F324 PT JAYA PUTRA 15 4.500.000 67.500.000 - - - 130 4.500.000 585.000.000 10 NK-1 RETUR PT JAYA PUTRA - - - 1 4.500.000 4.500.000 129 4.500.000 580.500.000 11 F12-1 TOKO POJOK - - - 15 4.500.000 67.500.000 114 4.500.000 513.000.000 12 F12-2 TOKO SEVEN - - - 25 4.500.000 112.500.000 89 4.500.000 400.500.000 15 F12-3 TOKO RAYA - - - 10 4.500.000 45.000.000 79 4.500.000 355.500.000 17 F12-4 TOKO ELITA - - - 15 4.500.000 67.500.000 64 4.500.000 288.000.000 18 NK 12-1 RETUR TOKO ELITA 2 4.500.000 9.000.000 - - - 66 4.500.000 297.000.000
66
4.500.000 297.000.000 BALANCE
DATE INVOICE
NO DESCRIPTION IN
JUMLAH...
UD ABADI
KARTU PERSEDIAAN / INVENTORY CARD (IC) NAME : KULKAS PANASONIC KODE : P1125 C
DECEMBER, 2022
OUT
( In Rupiah )
METODE : AVERAGE (RATA-RATA)UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 - SALDO AWAL - - - 30 3.500.000 105.000.000
DEC 2 F011 PT GUNUNG KAWI 15 3.500.000 52.500.000 - - - 45 3.500.000 157.500.000 6 F217 PT BROMO ASRI 20 3.500.000 70.000.000 - - - 65 3.500.000 227.500.000 8 F324 PT JAYA PUTRA 10 3.500.000 35.000.000 - - - 75 3.500.000 262.500.000 10 NK-1 RETUR PT JAYA PUTRA - - - 2 3.500.000 7.000.000 73 3.500.000 255.500.000 11 F12-1 TOKO POJOK - - - 10 3.500.000 35.000.000 63 3.500.000 220.500.000 12 F12-2 TOKO SEVEN - - - 20 3.500.000 70.000.000 43 3.500.000 150.500.000 15 F12-3 TOKO RAYA - - - 10 3.500.000 35.000.000 33 3.500.000 115.500.000 17 F12-4 TOKO ELITA - - - 15 3.500.000 52.500.000 18 3.500.000 63.000.000 18 NK 12-1 RETUR TOKO ELITA 2 3.500.000 7.000.000 - - - 20 3.500.000 70.000.000
20
3.500.000 70.000.000 JUMLAH...
INVOICE
NO DESCRIPTION IN OUT BALANCE
KARTU PERSEDIAAN / INVENTORY CARD (IC) NAME : KULKAS TOSHIBA KODE : P2150 C
DECEMBER, 2022
DATE