PT.

NUGHI SMART

Cash Receipt Journal

December 2011
Page : 1
DEBET
DATE

DOC.
NO.

DESCRIPTION

REF
CASH IN BANK

CREDIT

PPN
Sales
Outcome Discount

ACCOUNTS
RECEIVABLE

BKM12-1 Daya Elektronik

159,500,000.00

159,500,000.00

12

BKM12-2 Indo Elektronik

294,250,000.00

294,250,000.00

13

KN01

Penjualan Tunai

336,600,000.00

Account Name

OTHER
Account
Number

Sales

306,000,000.00

PPN Outcome
14

BKM12-3 Indo Elektronik

20

BKM12-4 Mega Elektronik

316,800,000.00
9,000,000.00

25

BKM12-5 Prima Elektronik

178,200,000.00
1,294,350,000.00

AMOUNT

30,600,000.00

316,800,000.00
9,000,000.00

Allowance of doubtfoul debt

178,200,000.00
-

948,750,000.00

345,600,000.00

RECAPITULATION
DEBET
ACCOUNT NO.
1-1100

CREDIT
AMOUNT
1,294,350,000.00

1,294,350,000.00

ACCOUNT NO.
1-1300
1-1400
2-1500
4-1100

AMOUNT
948,750,000.00
9,000,000.00
30,600,000.00
306,000,000.00
1,294,350,000.00

PT. NUGHI SMART

Cash Payment Journal

December 2011

DATE

DOC.
NO.

DEBET
DESCRIPTION

NO. CEK REF

ACCOUNTS
PAYABLE

OTHER
Account Name Account No

AMOUNT

CREDIT
Purchase
CASH IN BANK
Discount

BKK12-1 Karyawan PT. Nughi Smart

CP12-001

Expense Payable

4,500,000.00

4,500,000.00

BKK12-2 Kantor PLN dan PT. Telkom

CP12-002

Expense Payable

2,865,000.00

2,865,000.00

BKK12-3 PT. Plugord

CP12-003

69,300,000.00

69,300,000.00

BKK12-4 PT. Elex Persada

CP12-004

251,900,000.00

251,900,000.00

15

BKK12-5 Kas Negara Via kantor pos

CP12-005

17

BKK12-6 Tn Agus

CP12-006

18

BKK12-7 PT. Plugord

CP12-007

343,200,000.00

343,200,000.00

23

BKK12-8 CV. Tulus Jaya

CP12-008

214,500,000.00

214,500,000.00

30

BKK12-9 Bank Mega

CP12-009

PPN Payable

3,500,000.00

Deviden Payable

2,500,000.00

3,500,000.00
2,500,000.00

Bank Mega Loan

10,000,000.00

Interest Expense

100,000.00

10,100,000.00

23,465,000.00

902,365,000.00

878,900,000.00

RECAPITULATION
DEBET
ACCOUNT NO.

CREDIT
AMOUNT

ACCOUNT NO.

2-1100

878,900,000.00

2-1200

7,365,000.00

2-1400

3,500,000.00

2-1600

2,500,000.00

2-2100

10,000,000.00

9-1100

100,000.00
902,365,000.00

1-1100

AMOUNT
902,365,000.00

902,365,000.00

T. NUGHI SMART

Payment Journal
December 2011
Page : 1
CREDIT
PPN Income

RECAPITULATION
CREDIT
AMOUNT
902,365,000.00

902,365,000.00

PT. NUGHI SMART

Purchase Journal
December 2011

DATE DOC. NO.

DESCRIPTION

REF

MERCHANDISE
INVENTORY
366,000,000.00

DEBET
PPN
INCOME
36,600,000.00

Freight Paid

CREDIT
ACCOUNTS
PAYABLE

10

F05

PT. Plugord

22

A17

PT. Elek Persada

466,000,000.00

46,600,000.00

512,600,000.00

29

G11

CV. Tulus Jaya

411,500,000.00

41,150,000.00

452,650,000.00

1,243,500,000.00

124,350,000.00

RECAPITULATION
DEBET
ACCOUNT NO
AMOUNT
1-1500
1-1910

1,243,500,000.00 2-1100

402,600,000.00

1,367,850,000.00

CREDIT
ACCOUNT NO.
1,367,850,000.00

124,350,000.00

1,367,850,000.00

1,367,850,000.00

PT. NUGHI SMART

Sales Journal
December 2011

DATE

DOC.
NO.

6
18
27

F12-1
F12-2
F12-3

DESCRIPTION
Indo Elektronik
Daya Elektronik
Prima Elektronik

REF

DEBET
ACCOUNT
RECEIVABLE
360,250,000.00
231,000,000.00
572,550,000.00

327,500,000.00
210,000,000.00
520,500,000.00

CREDIT
PPN
OUTCOME
32,750,000.00
21,000,000.00
52,050,000.00

1,163,800,000.00

1,058,000,000.00

105,800,000.00

SALES

Freight Collected

RECAPITULATION
DEBET
CREDIT
ACCOUNT NO.
AMOUNT
ACCOUNT NO
AMOUNT
1-1300
1,163,800,000.00 2-1500
105,800,000.00
4-1100
1,058,000,000.00

1,163,800,000.00

1,163,800,000.00

PT. NUGHI SMART

MEMORIAL JOURNAL
December 2011

DATE DOC. NO.

6

F12-1

DESCRIPTION

REF

Cost of good sold

Page : 1

DEBET

CREDIT

275,000,000.00

Merchandise Inventory

275,000,000.00

(penjualan pada indo elektronik)

7

NK12-1

Sales return

60,000,000.00

PPN Outcome

6,000,000.00

Account Receivable

66,000,000.00

Merchandise Inventory

50,000,000.00

Cost of Good Sold

11

NK-1

50,000,000.00

Account Payable

59,400,000.00

Merchandise Inventory

54,000,000.00

PPN Income
13

KN01

5,400,000.00

Cost of good sold

263,827,886.00

Merchandise Inventory

263,827,886.00

(penjualan tunai)
18

F12-2

Cost of good sold

170,339,868.00

Merchandise Inventory

170,339,868.00

(penjualan pada daya elektronik)

27

F12-3

Cost of good sold

411,843,075.00

Merchandise Inventory

411,843,075.00

(penjualan pada prima elektronik)

1,296,410,829.00

1,296,410,829.00

RECAPITULATION
ACCOUNT
NO.
1-1500
2-1100
2-1500
4-1200
5-1100
1-1910
1-1300

DEBET

CREDIT

50,000,000.00
59,400,000.00
6,000,000.00
60,000,000.00
1,121,010,829.00

1,175,010,829.00

1,296,410,829.00

1,296,410,829.00

50,000,000.00
5,400,000.00
66,000,000.00

PT. NUGHI SMART

Petty Cash Journal

December 2011
Page : 1
CREDIT
PETTY CASH

DATE

DOC.
NO.

V12-1

Percetakan I-Media

Advertising expense

6-1000

725,000.00

725,000.00

V12-2

Toko Indomart

Store supplais

1-1600

600,000.00

600,000.00

26

V12-3

Bp. Arief

Other Operating Exp

6-1800

300,000.00

300,000.00

DESCRIPTION

Account Name

DEBET
ACCOUNT NO.

AMOUNT

1,625,000.00

1,625,000.00

RECAPITULATION
Debit
Account No
1-1600
6-1000
6-1800

Credit
Amount
600,000.00
725,000.00
300,000.00
1,625,000.00

Account No
1-1200

Amount
1,625,000.00

1,625,000.00

PT. NUGHI SMART

INVENTORY CARD
December 2011
ITEM
DATE
Des

: TV P-268
DOC.
NO.

IN
DESCRIPTION

1
Opening Balance
6 F12-1 Indo Elektronik
7 NK12-1 Indo Elektronik
10
F05
PT. Plugord
11
NK-1 PT. Plugord
13 KN01 Penjualan tunai
18 F12-2 Daya Elektronik
22
A17
PT. Elek Persada
27 F12-3 Prima Elektronik
29
G11
CV. Tulus Jaya

QUAN
TITY

11
(1)

PRICE

16,000,000
16,000,000

OUT
AMOUNT

QUAN
TITY

PRICE

BALANCE
AMOUNT

9
(2)

15,000,000
15,000,000

135,000,000
(30,000,000)

7
6

15,370,370
15,370,370

107,592,590
92,222,220

15

14,951,303

224,269,545

176,000,000
(16,000,000)

13

14,500,000

188,500,000

12

15,500,000

186,000,000

QUAN
TITY
24
15
17
28
27
20
14
27
12
24

PRICE
15,000,000
15,000,000
15,000,000
15,392,857
15,370,370
15,370,370
15,370,370
14,951,303
14,951,303
15,225,652

AMOUNT
360,000,000
225,000,000
255,000,000
431,000,000
415,000,000
307,407,410
215,185,190
403,685,190
179,415,645
365,415,645

778,489,171

ITEM

AC P-55

DATE

DOC.
NO.

Dec

IN
DESCRIPTION

1
Opening Balance
6 F12-1 Indo Elektronik
7 NK12-1 Indo Elektronik
10
F05
PT. Plugord
11
NK-1 PT. Plugord
13 KN01 Penjualan Tunai
18 F12-2 Daya Elektronik
22
A17
PT. Elek Persada
27 F12-3 Prima Elektronik
29
G11
CV. Tulus Jaya

QUAN
TITY

10
(2)

PRICE

19,000,000
19,000,000

OUT
AMOUNT

QUAN
TITY

PRICE

BALANCE
AMOUNT

7
(1)

20,000,000
20,000,000

140,000,000
(20,000,000)

8
4

19,529,412
19,529,412

156,235,296
78,117,648

10

18,757,353

187,573,530

190,000,000
(38,000,000)

15

18,500,000

277,500,000

11

20,500,000

225,500,000

QUAN
TITY
15
8
9
19
17
9
5
20
10
21

PRICE
20,000,000
20,000,000
20,000,000
19,473,684
19,529,412
19,529,412
19,529,412
18,757,353
18,757,353
19,670,168

AMOUNT
300,000,000
160,000,000
180,000,000
370,000,000
332,000,000
175,764,704
97,647,056
375,147,056
187,573,526
413,073,526