PT.

indoKLIN
PURCHASES JOURNAL
December 2018
(In Rp.)
Page: _ PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
DateDoc. No. Description Ref. Merchandise Accounts
Inventoy VAT - In Payable
Acc. No Amount Acc. NoAmount

1 DEC6 F-VB-06/12 PT. VAKUMBARU 81,325,000 8,132,500 89,457,500 1

2 12 F-AK-12/12 PT. ABADI KLINER 96,875,000 9,687,500 106,562,500 2

3 19 F-VI-19/12 PT. VANERINDO 93,000,000 9,300,000 102,300,000 3
4 4
5 5

6 TOTAL 271,200,000 27,120,000 298,320,000 6

RECAPITULATION
Date Signature
DEBITCREDIT

Prepared by : ................................. Acc. No Amount Acc. No Amount

Posted by: ................................. 1-150 271,200,000 2-110 298,320,000
1-191 27,120,000

Total 298,320,000 Total 298,320,000

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 PT. indoKLIN
SALES JOURNAL
December 2018

(In Rp.)
Page: _ SJ 1
DEBIT CREDIT
Post Cost of Merchandise Merchandise
DateDoc. No. Description Ref. Accounts OTHERS OTHERS
Receivable Sold Acc. No. Amount Sales VAT- Out Inventory Acc. No. Amount
1 DEC 2 F/IK/12-01 TOKO JAYAKILAP 94,297,500 63,500,000 85,725,000 8,572,500 63,500,000 1
2 5 F/IK/12-02 TOKO KLINKLIN 81,675,000 55,000,000 74,250,000 7,425,000 55,000,000 2
3 7 F/IK/12-03 TOKO KINCLONG 57,172,500 38,500,000 51,975,000 5,197,500 38,500,000 3
4 10 F/IK/12-04 TOKO SARI APIK 71,725,500 49,200,000 65,205,000 6,520,500 49,200,000 4
5 16 F/IK/12-05 TOKO KLINKLIN 75,623,625 50,925,000 68,748,750 6,874,875 50,925,000 5
6 21 F/IK/12-06 TOKO KINCLONG 69,869,250 47,050,000 63,517,500 6,351,750 47,050,000 6
7 7
8 8
9 9
10 TOTAL 450,363,375 304,175,000 409,421,250 40,942,125 304,175,000 10

Date Signature RECAPITULATION

DEBITCREDIT

Prepared by : .......... ............. .......... Acc. No Amount Acc. No Amount

1-130 450,363,375 1-150 304,175,000
Posted by : .......... ............ ........... 5-110 304,175,000 2-131 40,942,125
4-110 409,421,250

TOTAL 754,538,375 TOTAL754,538,375

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 PT. indoKLIN
CASH RECEIPTS
JOURNAL
December

2018 (In Rp.) Page: _ CRJ 1

DEBIT CREDIT
Post OTHERS OTHERS
DateDoc. No. Description Ref. Accounts
Cash In Bank ReceivableAcc. No
Acc. NoAmount Amount
DEC 1 BKM 12/01 MULIA FINANCE 190,000,000 2-136 190,000,000
1 5 BKM 12/02 Tuan MUFLIH 245,000,000 3-110 245,000,000 1
2 8 BKM 12/03 TOKO SARI APIK 177,335,900 4-120 3,619,100 180,955,000 2
3 9 BKM 12/04 TOKO KLINKLIN 197,428,350 4-120 4,029,150 201,457,500 3
4 12 BKM 12 05 TOKO KINCLONG 210,338,500 210,338,500 4
5 15 BKM-12/06 TOKO JAYA KILAP 73,929,240 4-120 1,508,760 75,438,000 5
6 30 BKM-12 06 PT. SEKURITINDO 28,000,000 8-160 28,000,000 6
7 7

8 TOTA 1,122,031,990 9,157,010 668,189,000 463,000,000 8

L

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared : ............ ..................... Acc. No Amount Acc. No Amount
by
1-110 1,122,031,99 1-130 668,189,00
Posted by: .................................
0 0
4-120 9,157,010 2-136 190,000,000
3-110 245,000,000
8-160 28,000,000

TOTAL 1,131,189,000 TOTAL 1,131,189,000

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 PT. indoKLIN
CASH PAYMENTS JOURNAL
December 2018
(In Rp.)
Page: _ CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
DateDoc. No. Description Ref. Accounts
Payable Cash In Bank
Acc. No Amount Acc. No Amount
1 DEC 1
1 BKK 12/01 ABADI RENTAL 1-180 66,000,000 66,000,000
2 3 BKK 12/02 Accrued Expenses 2-120 81,456,750 81,456,750 2

3 10 BKK 12/03 PT. RESIK 130,465,000 130,465,000 3

4 13 BKK 12/04 PT. VANERINDO 166,266,500 166,266,500 4

5 13 BKK 12-05 Pelunasan Pajak SPT Masa 2-130 64,552,100 78,478,850 5

6 2-132 7,776,500 6

7 2-134 6,150,250 7

8 15 BKK 12/06 PT. ABADI KLINER 156,782,250 156,782,250 8

9 19 BKK 12/07 Angsuran pinjaman 2-210 8,945,000 16,324,625 9

10 9-110 7,379,625 10

11 11

12 12
13 TOTAL 453,513,750 242,260,225 695,773,975 13

PT. indoKLIN |
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 1-180 44,400,000 1-110 482,690,550
RECAPITULATION
1-350 15,000,000
DEBIT
2-110 232,685,500CREDIT
Acc. NoAmount Acc. NoAmount
2-120 99,000,000
2-130 61,285,700

2-132 8,154,550
2-134
Date Signature
2-210 8,500,000
Prepared by : ................................. 9-110 7,012,500
6,652,300
Posted by: ................................. TOTAL 482,690,550 TOTAL 482,690,550

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 PT. indoKLIN
PETTY CASH JOURNAL
December 2018
(In Rp.)
Page: PCJ 1
DEBET CREDIT
Post
DateDoc. No. Description Ref. Account Name Acc. No. Amount Pety Cash

1 DEC 6 VKK 12/01 Pemeliharaan Peralatan Kantor Others Operating Expense 6-200 2,832,500 2,832,500 1
2 7 VKK 12/02 Pembelian keperluan RT kantor Others Operating Expense 6-200 1,445,600 1,445,600 2
3 9 VKK 12/03 Perjalanan dinas pimpinan Others Operating Expense 6-200 2,035,000 2,035,000 3
4 10 VKK 12/04 Pembayaran listrik, air, & telp Nov 2018 Accrued expense 2-120 4,889,500 4,889,500 4
5 12 VKK 12/05 Pembelian konsumsi rapim Others Operating Expense 6-200 612,450 612,450 5

6 14 VKK 12/06 Denda Keterlambatan bayar Late Fees Expense 9-150 243,750 243,750 6
7 17 VKK 12 07 Kebersihan & Keamanan Kantor Others Operating Expense 6-200 1,767,500 1,767,500 7

8 20 VKK 12/08 Iklan lowongan pekerjaan Advertising expense 6-190 3,895,750 3,895,750 8
9 9
10 10
11 11
12 12
13 TOTAL 17,722,050 17,722,050 13

Date Signature RECAPITULATION

Preparedby : ............ .................. DEBET CREDIT

Acc. No Amount Acc. No Amount
Posted by: .......... ............ ......... 2-120 4,889,500 1-120 17,722,050
6-190 3,895,750
6-200 8,693,050
9-150 243,750
-
TOTAL 17,722,050 TOTAL 17,722,050

PT. indoKLIN |
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 .n o
GENERAL JOURNAL
December 2018
(in Rp.)
age:
DATE DOC. NO DESCRIPTION POST. DEBIT CREDIT
1 DEC 14 NK-12-1 Accounts Payable 5,032,500 1

2 VAT (Value Added Tax) In 457,500 2

3 Merchandise Inventory 4,575,000 3

4 (Retur pembelian ke PT. ABADI KLINER) 4

5 5

6 6
7 17 NK-12/01 VAT (Value Added Tax) Out 631,125 7

8 Sales Return and Allowance 6,311,250 8

9 Accounts Receivable 6,942,375 9

10 (Retur penjualan dari TOKO KLINKLIN) 10

11 11

12 Merchandise Inventory 4,675,000 12

13 Cost of Merchandise Sold 4,675,000 13

14 (Retur penjualan dari TOKO KLINKLIN) 14

15 15
16 27 M 12/01 Dividend 302,500,000 16
17 Dividend Payable 302,500,000 17

18 (Utang dividend 60.500 lbr @ 5.000) 18

19 19

20 29 M 12/02 Allowance of DoubUul Debt 29,956,000 20

21 Account Receivable 29,956,000 21

22 (Penghapusan piutang TOKO BERSIHJAYA) 22

23 23
24 - 24

25 - 25
26 26

27 27
28 28
29 TOTAL 349,105,875 349,105,875 29

PT. indoKLIN | 7

RECAPITULATION
Date Signature
DEBIT CREDIT Preparedby : ............ .....................
Acc. NoAmount Acc. NoAmount
 1-120 1,800 1-150 20,500,000
1-150 16,100,000 1-191 2,050,000
1-341 171,000,000 1-340 273,600,000
2-110 22,550,000 1-341 2,850,000
2-131 2,254,000 2-135 230,000,000
3-140 230,000,000 5-110 16,100,000
4-130 22,540,000 6-200 1,800
6-150 2,850,000
8-130 2,600,000

TOTAL 569,895,800TOTAL 569,895,800

 PT. indoKLIN | 8

PT. INDOKLIN
INVENTORY CARD
December 2018
(in Rp.)
Code :EC-8305-B
Type Location :Vacuum Cleaner
:Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 120 800,000 96,000,000 1
2 2 40 800,000 32,000,000 80 800,000 64,000,000 2
3 5 35 800,000 28,000,000 45 800,000 36,000,000 3
4 6 35 875,000 30,625,000 45 800,000 96,000,000 4
5 35 875,000 30,625,000 5
6 7 20 800,000 16,000,000 25 800,000 20,000,000 6
7 35 875,000 30,625,000 7
8 10 25 800,000 20,000,000 30 875,000 26,250,000 8
9 5 875,000 4,375,000 9
10 12 55 875,000 48,125,000 85 875,000 74,375,000 10
11 14 (3) 875,000 (2,625,000) 82 875,000 71,750,000 11
12 16 27 875,000 23,625,000 55 875,000 48,125,000 12
13 17 (2) 875,000 (1,750,000) 57 875,000 49,875,000 13
14 19 45 875,000 39,375,000 102 875,000 89,250,000 14
15 21 17 875,000 14,875,000 85 875,000 74,375,000 15
1717
1818
1919
2020
21TOTAL132115,500,000167137,125,00021

Date Signature

Prepared by : .................................

Posted by: ........... ............. .........

PT. indoKLIN | 9

PT. INDOKLIN
INVENTORY CARD
December 2018
( n Rp.)
Code :EC-CW60
Type Location :Vacuum Cleaner
:Store Warehouse

Post Purchased Cost Of Merchandise Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 110 900,000 99,000,000 1

2 2 35 900,000 31,500,000 75 900,000 67,500,000 2

3 5 30 900,000 27,000,000 45 900,000 40,500,000 3

4 6 52 975,000 50,700,000 45 900,000 99,000,000 4

5 52 975,000 50,700,000 5

6 7 25 900,000 22,500,000 20 900,000 18,000,000 6

7 52 975,000 50,700,000 7

8 10 20 900,000 18,000,000 45 975,000 43,875,000 8

9 7 975,000 6,825,000 9
10 12 50 975,000 48,750,000 95 975,000 92,625,000 10

11 14 (2) 975,000 (1,950,000) 93 975,000 90,675,000 11

12 16 28 975,000 27,300,000 65 975,000 63,375,000 12

13 17 (3) 975,000 (2,925,000) 68 975,000 66,300,000 13

14 19 55 975,000 53,625,000 123 975,000 119,925,000 14
15 21 33 975,000 32,175,000 90 975,000 87,750,000 15
16 16
17 17

18 18

19 19

20 20
21 TOTAL 155 151,125,000 175 162,375,000 21

Date Signature

Preparedby : .................................

Posted by: .......... ........... ............

PT. indoKLIN | 10

PT. indoKLIN
ACCOUNTS RECEIVABLE SUBSIDIARY
LEDGER
December
2018 (in Rp.)

Customer : TOKO BERSIH JAYA Code : CUS-001

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT
29,956,000
Dec 1 Balance
29 GJ 1 29,956,000
31 -

Customer : TOKO SARI APIK Code : CUS-002

POST. BALANCE
DATE DESCRIPTION DEBITCREDIT
REF. DEBIT CREDIT
Dec 1Balance 180,955,000