PT.

BLACK&WHITE
PURCHASES JOURNAL
December 2016
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-KV-07/12 PT. KVARTAR 152,250,000 15,225,000 167,475,000 1
2 16 F-IK-16/12 PT. IKEA 163,900,000 16,390,000 180,290,000 2
3 28 F-AL-30/12 PT. ALVANGEN 106,400,000 10,640,000 117,040,000 3
4 4
5 5
6 TOTAL 422,550,000 42,255,000 464,805,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 422,550,000 2-110 464,805,000
Posted by : ............ .................. ...
1-191 42,255,000

Total 464,805,000 Total 464,805,000

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 PT. BLACK&WHITE
SALES JOURNAL
December 2016
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 8 F-BW-12-01TOKO HEKTAR 213,543,000 143,800,000 194,130,000 19,413,000 143,800,000 1
2 14 F-BW-12-02TOKO OTTAVA 142,857,000 96,200,000 129,870,000 12,987,000 96,200,000 2
3 23 F-AF-12-03TOKO MASKROS 181,764,000 122,400,000 165,240,000 16,524,000 122,400,000 3
4 4
5 5
6 TOTAL 538,164,000 362,400,000 489,240,000 48,924,000 362,400,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-130 538,164,000 4-110 489,240,000
Posted by : ............ .................. ...
5-110 362,400,000 2-131 48,924,000
1-150 362,400,000

TOTAL 900,564,000 TOTAL 900,564,000

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 PT. BLACK&WHITE
CASH RECEIPTS JOURNAL
December 2016
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 5 BKM-12-01 TOKO OTTAVA 53,592,500 4-120 1,657,500 55,250,000 1
2 13 BKM-12-02 TOKO MASKROS 50,850,000 50,850,000 2
3 20 BKM-12-03 TOKO HEKTAR 58,600,000 58,600,000 3
4 4
5 5
6 TOTAL 163,042,500 1,657,500 164,700,000 6

Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 163,042,500 1-130 164,700,000
Posted by : ............ .................. ...
4-120 1,657,500

TOTAL 164,700,000 TOTAL 164,700,000

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 PT. BLACK&WHITE
CASH PAYMENTS JOURNAL
December 2016
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12-01 Sewa alat 1 tahun 1-180 45,780,000 45,780,000 1

2 1 BKK 12-02 Bayar accrued expesenses 2-120 39,456,500 39,456,500 2

3 5 BKK 12-03 Pembelian Kendaraan 1-340 508,320,000 508,320,000 3

4 5 BKK 12-04 PT. IKEA 45,150,000 45,150,000 4

5 13 BKK 12-05 PT. ALVANGEN 57,340,000 57,340,000 5

6 14 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 36,774,600 42,265,500 6

7 2-132 3,515,400 7

8 2-134 1,975,500 8

9 22 BKK 12-07 Angsuran pinjaman 2-210 14,585,000 19,835,600 9

10 9-110 5,250,600 10
11 11
12 12
13 TOTAL 102,490,000 655,657,600 758,147,600 13

Date Signature

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

4
Posted by : ............ .................. ...
 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 45,780,000 1-110 758,147,600
Posted by : ............ .....................
1-340 508,320,000
2-110 102,490,000
2-120 39,456,500
2-130 36,774,600
2-132 3,515,400
2-134 1,975,500
2-210 14,585,000
9-110 5,250,600

TOTAL 758,147,600 TOTAL 758,147,600

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 PT. BLACK&WHITE
PETTY CASH JOURNAL
December 2016
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 3 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 1,524,000 1,524,000 1
2 15 VKK 12-02 Listrik, Air, dan Telp Nov 2015 Accrued Expenses 2-120 4,634,750 4,634,750 2
3 16 VKK 12-03 Konsumsi Rapat Akhir Tahun Others Operating Expense 6-200 498,750 498,750 3
4 21 VKK 12-04 Kebersihan dan Keamanan Des Others Operating Expense 6-200 594,400 594,400 4
5 28 VKK 12-05 Pemliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 2,565,500 2,565,500 5
6 30 VKK 12-06 Pemasangan iklan Advertising Expenses 6-190 3,547,250 3,547,250 6
7 7
8 TOTAL 13,364,650 13,364,650 8

Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ .................. . 2-120 4,634,750 1-120 13,364,650
6-190 3,547,250
6-200 5,182,650

TOTAL 13,364,650 TOTAL 13,364,650

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 PT. BLACK&WHITE
GENERAL JOURNAL
December 2016
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 19 NK-12-1 Accounts Payable 12,815,000 1

2 VAT (Value Added Tax) In 1,165,000 2

3 Merchandise Inventory 11,650,000 3

4 (Retur pembelian ke PT. IKEA) 4

5 5

6 27 NK-12/01 VAT (Value Added Tax) Out 938,250 6

7 Sales Return and Allowance 9,382,500 7

8 Accounts Receivable 10,320,750 8

9 (Retur penjualan dari TOKO MASKROS) 9

10 10

11 Merchandise Inventory 6,950,000 11

12 Cost of Merchandise Sold 6,950,000 12

13 (Retur penjualan dari TOKO MASKROS) 13

14 14

15 29 BM-12/01 Petty Cash 500,000 15

16 Other Operating Expenses 500,000 16

17 (Koreksi kesalahan) 17

18 18

19 19

20 TOTAL 30,585,750 30,585,750 20

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
1-120 500,000 1-130 10,320,750 Posted by : ............ .................. ...
1-150 6,950,000 1-150 11,650,000
2-110 12,815,000 1-191 1,165,000
2-131 938,250 5-110 6,950,000
4-130 9,382,500 6-200 500,000

TOTAL 30,585,750 TOTAL 30,585,750

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 PT. BLACK&WHITE
INVENTORY CARD
December 2016
(in Rp.)
Code No. : T 1201 Stockholm
Product : Stockholm Chandelier T1201
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 60 2,200,000 132,000,000 1
2 7 35 2,250,000 78,750,000 60 2,200,000 132,000,000 2
3 35 2,250,000 78,750,000 3
4 8 37 2,200,000 81,400,000 23 2,200,000 50,600,000 4
5 35 2,250,000 78,750,000 5
6 14 23 2,200,000 50,600,000 35 2,250,000 78,750,000 6
7 16 38 2,250,000 85,500,000 73 2,250,000 164,250,000 7
8 19 (3) 2,250,000 (6,750,000) 70 2,250,000 157,500,000 8
9 23 25 2,250,000 56,250,000 45 2,250,000 101,250,000 9
10 27 (2) 2,250,000 (4,500,000) 47 2,250,000 105,750,000 10
11 28 18 2,300,000 41,400,000 47 2,250,000 105,750,000 11
12 18 2,300,000 41,400,000 12
13 TOTAL 88 198,900,000 83 183,750,000 13

Date Signature

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

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 PT. BLACK&WHITE
INVENTORY CARD
December 2016
(in Rp.)
Code No. : T 1125 Stockholm
Product : Stockholm Chandelier T1125
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 45 2,400,000 108,000,000 1
2 7 30 2,450,000 73,500,000 45 2,400,000 108,000,000 2
3 30 2,450,000 73,500,000 3
4 8 26 2,400,000 62,400,000 19 2,400,000 45,600,000 4
5 30 2,450,000 73,500,000 5
6 14 19 2,400,000 45,600,000 30 2,450,000 73,500,000 6
7 16 32 2,450,000 78,400,000 62 2,450,000 151,900,000 7
8 19 (2) 2,450,000 (4,900,000) 60 2,450,000 147,000,000 8
9 23 27 2,450,000 66,150,000 33 2,450,000 80,850,000 9
10 27 (1) 2,450,000 (2,450,000) 34 2,450,000 83,300,000 10
11 28 26 2,500,000 65,000,000 34 2,450,000 83,300,000 11
12 26 2,500,000 65,000,000 12
13 TOTAL 86 212,000,000 71 171,700,000 13

Date Signature

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

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