pt sejahtera

Trial Balance November,30, 2018 and Balance Sheet December, 31, 2017
No November 30, 2018 December 31, 2017
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 3.000.000 2.850.000
11120 Cash In Bank 182.811.550 190.381.547
11130 Marketable Equity Security 25.000.000
11210 Account Receivable 57.200.000 80.000.000
11220 Allowances For Bad Debts 4.000.000 4.000.000
11230 Employ Receivable 1.000.000 1.500.000
11310 Merchandise Inventory 82.000.000 85.000.000
11320 Store Supplies 6.800.000 7.500.000
11410 Prepaid Rent 10.000.000 6.000.000
11420 Prepaid Insurance 4.250.000 3.000.000
11430 Value Added taxes In 4.000.000 3.750.000
12100 Investment 56.000.000 56.000.000
13100 Land 275.000.000 225.000.000
13210 Building at Cost 288.000.000 288.000.000
13220 Accumulated DepreciationBuilding 52.800.000 39.600.000
13301 Vehicles at Cost 96.000.000 96.000.000
13302 Accumalated Depreciation Vehicles 38.000.000 27.000.000
13401 Equipment at Cost 60.000.000 60.000.000
13402 Accumalated Depreciation Equipment 13.750.000 -
21110 Credit Card 4.200.000 5.000.000
21210 Account Payable 56.100.000 90.000.000
21211 Accrued Expense 1.675.000 1.200.000
21212 Income Taxes Payable 125.000 250.000
21213 VAT Out 8.500.000 7.600.000
31100 Bank BNI'46 Medan Loan 135.331.547 225.331.547
31000 Command Stock 400.000.000 400.000.000
31001 Retained Earning 330.000.000 330.000.000
31002 Devidend 40.000.000
31003 Income Summary
41100 Sales 629.845.000
42100 Fregiht Collected 7.500.000
42200 Late Fee Collected 2.500.000
42300 Sales Discount 8.500.000
42400 Sales Returns 9.000.000
51100 Cost Of Good Sold 323.440.000
52000 Fregiht Paid 1.220.000
53000 Purchase Discount
61100 Wages & Salaries 51.550.000
61200 Advertising Expense 19.500.000
61400 Utility Expense 7.200.000
61500 Water, Telepon & Eelectricity Expense Expense 5.400.000
62100 Rent Expense 20.000.000
62200 Supplies Expense 7.600.000
62300 Maintenance and Repair Expense 10.000.000
62400 Bad Debts Expense
62500 Depreciation Building 13.200.000
62600 Depreciation Vehicles 11.000.000
62700 Depreciation Equipment 13.750.000
62800 Insurance Expense 8.950.000
62900 Late Fee Expense
81100 Interest Income 3.750.000
81200 Devidend Income 20.000.000
81300 Gain/Loss Sales Vehicles
91100 Interest Expense 17.981.547
91200 Bank Service Charge 7.500.000
93100 Income Taxes Expense 6.223.450

JUMLAH 1.708.076.547 1.708.076.547 1.129.981.547 1.129.981.547

 pt sejahtera
Sales Journal
December 2018

Debit Credit

Account Merchandise
DATE DOC. NO. Customer's Cost Of Good Sold Sales VAT Out Fregiht Collected
Receivable Inventory

11210 51100 41100 21213 11310 42100

2 FPJ12-1 Toko Benua Jaya Rp 32.485.000 Rp 19.000.000 Rp 29.500.000 Rp 2.950.000 Rp 19.000.000 Rp 35.000
9 FPJ12-2 Toko Serasi Rp 15.110.000 Rp 8.800.000 Rp 13.600.000 Rp 1.360.000 Rp 8.800.000 Rp 150.000
14 FPJ12-3 Toko Angel Rp 18.845.000 Rp 11.000.000 Rp 17.000.000 Rp 1.700.000 Rp 11.000.000 Rp 145.000
20 FPJ12-4 Toko Kencana Rp 24.235.000 Rp 13.500.000 Rp 22.000.000 Rp 2.200.000 Rp 13.500.000 Rp 35.000

Rp - Rp - Rp - Rp -

Rp 90.675.000 Rp 52.300.000 Rp 82.100.000 Rp 8.210.000 Rp 52.300.000 Rp 365.000

Rp 142.975.000 Rp 142.975.000

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Cash Receipt Journal
December 2018 Page :

DEBIT CREDIT
OTHER OTHER
Account
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT ACCT
Account Debited AMOUNT Receivable AMOUNT
NO. NO.

42300 11120 11210

5 BKM12-1 Toko Kencana Rp 176.000 Rp 17.424.000 Rp 17.600.000
9 NK12-1 Sales Rp 276.000 Rp 15.011.400 41100 Rp 13.800.000
NK12-1 VAT Out 21213 Rp 1.352.400
NK12-1 Merchandise Inventory 51100 Cost Of Good Sold Rp 9.000.000 11310 Rp 9.000.000
Fregiht Collected 42100 Rp 135.000
11 BKM12-2 Vehicles at Cost Rp 49.000.000 13302 Accumalated Depreciation Vehicles Rp 38.000.000 13301 Rp 96.000.000
81300 Gain/Loss Sales Vehicles Rp 9.000.000
12 BKM12-3 Toko Serasi Rp 16.500.000 Rp 16.500.000

Rp 452.000 Rp 97.935.400 Rp 56.000.000 Rp 34.100.000 Rp 120.287.400

Rp154.387.400 Rp154.387.400
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 Purchase Journal
December 2018

DEBIT CREDIT
Merchandise Value Added taxes
DATE DOC. NO. VENDOR'S Account Payable
Inventory In
11310 11430 21210

5 NP2-12 PT Nusa Indah 15.000.000 Rp 1.500.000 Rp 16.500.000

13 L14-2 PT Sejahtera 25.200.000 Rp 2.520.000 Rp 27.720.000

Rp -

Rp -

Rp -

Rp -

Rp 40.200.000 Rp 4.020.000 Rp 44.220.000

Rp 44.220.000 Rp 44.220.000

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 pt sejahtera
Cash Payment Journal
December 2018 Page :
DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED
Number Account Payable Cash In Bank
Acc No AMOUNT Acc No Acct Name AMOUNT
21210 11120
9 PT Dian Persada BKK12-1 33.000.000 32.340.000 53000 Purchase Discount Rp 660.000
10 Petty Cash BKK12-2 11100 Rp 2.475.000 Rp 2.475.000
13 VAT Out BKK12-3 21213 Rp 8.500.000 Rp 4.625.000 11430 Value Added taxes In Rp 4.000.000
Income Taxes Payable 21212 Rp 125.000
20 PT Nusa Indah BKK12-4 Rp 23.100.000 Rp 23.331.000
Late Fee Expense 62900 Rp 231.000
26 Bank BNI'46 Medan Loan BKK12-5 31100 Rp 9.849.682 Rp 11.000.000
Interest Expense 91100 Rp 1.150.318
30 Wages & Salaries BKK12-6 61100 Rp 13.250.000 Rp 12.633.800 21212 Income Taxes Payable Rp 116.200
11230 Employ Receivable Rp 500.000
30 Credit Card 21110 Rp 4.200.000 Rp 4.200.000

Rp 56.100.000 Rp 39.781.000 Rp 90.604.800 Rp 5.276.200

Rp 95.881.000 Rp 95.881.000
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 pt sejahtera
Memorial Journal
December 2018 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION
5 BM12-1 Account Payable 21210 Rp 2.420.000
Merchandise Inventory 11310 Rp 2.200.000
Value Added taxes In 11430 Rp 220.000
25 BM12-2 Sales Returns 42400 Rp 800.000
VAT Out 21213 Rp 80.000
Account Receivable 11210 Rp 880.000

BM12-2 Merchandise Inventory 11310 Rp 500.000

Cost Of Good Sold 51100 Rp 500.000

Jumlah Rp 3.800.000 Rp 3.800.000

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 pt sejahtera
PETTY CASH BOOK
December 2018

Penerimaan Pengeluaran
DATE DESCRIPTION NO EVIDANCE NO BALANCE
11120 AMOUNT
ACCOUNT
1 Balance ˅ Rp 3.000.000

2 Store Supplies VKK12-1 11320 Rp 800.000 Rp 2.200.000

5 Accrued Expense VKK12-2 21211 Rp 450.000 Rp 1.750.000

7 Accrued Expense VKK12-3 21211 Rp 750.000 Rp 1.000.000

8 Accrued Expense VKK12-4 21211 Rp 475.000 Rp 525.000

10 Petty Cash Rp 2.475.000 11100 Rp 3.000.000

14 Maintenance and Repair Expense VKK12-5 62300 Rp 550.000 Rp 2.450.000

Amount Rp 2.475.000 11100 Rp 3.025.000

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