PT.

ANEKA
Cash Receipts Journal
period December, 2011

Date Doc Discription Ref Debit Credit

No Cash Sales Sales Accounts Other
Discounts Receivable Accounts
12/8/2011 30 Retur Pembelian Tunai 4203 3,300,000 3,300,000
12/12/2011 451 Penjualan Tunai 105,000,000 105,000,000
12/20/2011 452 Pelunasan Piutang 406,125,000 21,375,000 427,500,000

514,425,000 21,375,000 105,000,000 427,500,000 3,300,000

PT. ANEKA
Cash Disbursement Journal
period December, 2011

Date Doc Discription Ref Debit Credit

No Purchases Accounts Other Cash Purchase
Payable Accounts Discounts
12/6/2011 312 Pembelian Tunai 16,500,000 16,500,000
12/7/2011 313 Beban Listrik & telpon 5102 2,100,000 2,100,000
12/10/2011 314 Beban Iklan 5100 2,000,000 2,000,000
12/14/2011 315 Hutang Sewa 2112 4,500,000 4,500,000
12/15/2011 23 Retur Penjualan 4101 17,500,000 17,500,000
Pembelian Tunai
12/15/2011 316 1141 500,000 500,000
Perlengkapan
12/25/2011 317 Beban Gaji 5101 22,500,000 22,500,000

16,500,000 49,100,000 65,600,000

 PT. ……………….
Purchases Journal
period December, 20xx

Date Doc Creditor Ref Debit Credit

Number Purchases Other Accounts
Accounts Payable
12/22/2011 212 PT. Sharp Indonesia 66,550,000 66,550,000

66,550,000 66,550,000

PT. ANEKA
Sales Journal
period December, 2011

Date Doc Customer Ref Debit Credit

Number Accounts Sales Other
Receivable Accounts
12/16/2011 265 Pimpinan Univ. Indonesia 450,000,000 450,000,000

450,000,000 450,000,000
 General Journal
period December, 20xx

Date Acc Accounts Title Ref Doc Balance

Number Number Debit Credit
12/17/2011 Retur Penjualan 4101 22,500,000

Piutang Dagang 1121 22,500,000

12/24/2011 Hutang Dagang 2111 1,970,000

Retur Pembelian 4203 1,970,000

24,470,000 24,470,000
 Subsidiary Accounts Receivable
period December, 20xx

(Debit) 1111 ……………………………. Cash (Credit)

Saldo awal RCD
RCR

(Debit) 1121 ……………………………. Piutang Dagang (Credit)

Saldo Awal

(Debit) ……………………………. (Credit)

Subsidiary Accounts Payable

period December, 20xx

(Debit) ……………………………. (Credit)

(Debit) ……………………………. (Credit)

(Debit) ……………………………. (Credit)

 General Ledger
period December, 20xx

Accounts Title : Cash Accounts Number : 101

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance 150,500,000 150,500,000
31 Cash Disburment 65,600,000 84,900,000
31 Cash Receipt 514,425,000 599,325,000

Accounts Title : Accounts Receivable Accounts Number : 1121

Date Explanation Ref Debit Credit Balance

Debit Credit
Des 1 Balance 2,500,000 2,500,000
31 Sales Jurnal 450,000,000 452,500,000
31 Cash receipt 427,500,000 25,000,000
31 General Jurnal 22,500,000 2,500,000

Accounts Title : Merchandise Inventory Accounts Number : 1131

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance 27,500,000 27,500,000

Accounts Title : Supplies Accounts Number : 104

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance

Accounts Title : Prepaid Rent Accounts Number : 105

Date Explanation Ref Debit Credit Balance

Debit Credit
Accounts Title : Prepaid Advertising Accounts Number : 106

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Equipment Accounts Number : 111

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance

Accounts Title : Accumulated Depreciation Equipment Accounts Number : 112

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Accounts Payable Accounts Number : 201

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Electricity Payable Accounts Number : 202

Date Explanation Ref Debit Credit Balance

Debit Credit
Accounts Title : Bank Payable Accounts Number : 203

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance

Accounts Title : Mr. Alfa Edison, Capital Accounts Number : 301

Date Explanation Ref Debit Credit Balance

Debit Credit
Dec 1 Balance

Accounts Title : Income Summary Accounts Number : 302

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Sales Accounts Number : 401

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Sales Returns & Allowances Accounts Number : 402

Date Explanation Ref Debit Credit Balance

Debit Credit
Accounts Title : Sales Discounts Accounts Number : 403

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Purchases Accounts Number : 501

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Purchases Returns & Allowances Accounts Number : 502

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Purchases Discounts Accounts Number : 503

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Sales Salaries Expense Accounts Number : 510

Date Explanation Ref Debit Credit Balance

Debit Credit
Accounts Title : Advertising Expense Accounts Number : 511

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Supplies Expense Accounts Number : 512

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Electricity Expense Accounts Number : 513

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Depreciation Equipment Expense Accounts Number : 514

Date Explanation Ref Debit Credit Balance

Debit Credit

Accounts Title : Rent Expense Accounts Number : 515

Date Explanation Ref Debit Credit Balance
Debit Credit
 PT. ………………..
Trial Balance
period December, 20xx

Accounts No. Accounts Title Debit Credit

 Adjusting Journal
period December, 20xx

Date Accounts Accounts Title Ref Balance

Number Debit Credit
 PT…………….
Work Sheet
period December, 20xx

Acc Accounts Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
No Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
 Income Statement
period December, 20xx

Revenue (Pendapatan) :
Sales (Penjualan) ………………..
Sales Returns & Allowances (Retur Penjualan) ………………..
Sales Discounts (Potongan Penjualan) ………………..
Net Sales (Penjualan Bersih) ………………..

Cost of Goods Sold (Harga Pokok Penjualan ) :

Merchandise Inv, Beginning (Persediaan Awal) ………………..
- Purchases (Pembelian) ………………..
- Freight In (By.Angkut Pembelian) ………………..
- Purchase Returns & Allow (Retur Pembelian) ………………..
- Purchase Discounts (Potongan Pembelian) ………………..
Net Purchase (Pembelian Bersih) ………………..
Goods available for sale (Barang tersedia u/ dijual) ………………..
Merchandise Inv, Ending (Persediaan Akhir) ………………..
Cost of Goods Sold ………………..

………………………………………………. ………………..

Operating Expenses (Biaya Operasional) :

………………………………………………. ………………..
………………………………………………. ………………..
………………………………………………. ………………..
………………………………………………. ………………..
………………………………………………. ………………..
………………………………………………. ………………..

Total Operating Expense ………………..

……………………………………… ………………..
 PT……………….
Capital Statement
period December, 20xx

Capital, Beginning ……………………….

………………………………………. ……………………….
………………………………………. ……………………….

Capital, Ending ……………………….

PT. ……………
Balance Sheet
period December, 20xx

ASSETS LIABILITIES & CAPITAL

Current Assets : Current Liabilities :

Long Term Liabilities :

Fixed Assets :

,Capital

Other Assets :

TOTAL ASSETS TOTAL LIABILI & CAP

 PT……………
Clossing Journal
period December, 20xx

Date Accounts Accounts Title Ref Balance

Number Debit Credit
 PT. …………………
Post Clossing Trial Balance
period December, 20xx

Accounts No. Accounts Title Debit Credit

Balance 0 0