PT EDELWEISS

PURCHASE JOURNAL (JURNAL PEMBELIAN)

PERIODE DECEMBER 2022
PAGE : 1
DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION P/R MERCHANDISE
NUMBER PPN INCOME FREIGHT PAID ACCOUNT PAYABLE
INVENTORY

2023

Juni 5 Pembelian 3,600,000 396,000 3,996,000

15 Pembelian 1,600,000 176,000 1,776,000
Total 5,200,000 572,000 5,772,000
Acc No 1-1500 2-1700 2-1200

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 5,200,000 2-1200 5,772,000
2-1700 572,000
Total 5,772,000 Total 5,772,000
 PT EDELWEISS
SALES JOURNAL (jurnal penjualan
PERIODE DECEMBER 2022
Fifo PAGE : 1
Debit CREDIT
EVIDENCE CGS (Dr.)/Merchandise
DATE DESCRIPTION P/R ACCOUNT FREIGHT
NUMBER Inventory (Cr.) Sales Merchandise PPN OUTCOME
RECEIVABLE COLLECTED

2023
Juni 12 Penjualan 6,660,000 3,200,000 6,000,000 660,000
Total 6,660,000 3,200,000 6,000,000 660,000
Acc No 1-1300 5-1100/1-1500 4-1100 2-1600

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 6,660,000 1-1500 3,200,000

5-1100 3,200,000 2-1600 660,000

4-1100 6,000,000
Total 9,860,000 Total 9,860,000

Lifo PAGE : 1
 PT EDELWIESS
CASH RECEIPT JOURNAL (jurnal penerimaan kas)
PERIODE DECEMBER 2022
Fifo PAGE : 1
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION P/R
NO CASH IN BANK ACCOUNT RECEIVABLE
SALES DISCOUNT ACC. NO AMOUNT ACC. NO AMOUNT

2023
Juni 20 Penjualan 1-1500 10,000,000 1-1100 10,000,000
Total 10,000,000 10,000,000
Account Number

RECAPITULATION
DEBIT KREDIT

1-1500 10,000,000 1-1100 10,000,000

Total 10,000,000 Total 10,000,000

 PT EDELWEISS
CASH PAYMENT JOURNAL (jurnal pengeluaran kas)
PERIODE DECEMBER 2022
PAGE :
DEBIT CREDIT
EVIDENCE Other Other
DATE DESCRIPTION P/R ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE AMOUNT AMOUNT
NO. NO.
2023

Juni 10 Pembelian 600,000 600,000

Total 600,000 600,000

Acc No 2-1200 1-1100

TOTAL - -

ACCOUNT NUMBER

RECAPITULATION

DEBIT KREDIT

2-1200 600,000 1-1100 600,000

TOTAL 600,000 TOTAL 600,000

 PT EDELWEISS
PERIODE DECEMBER 2022
Fifo PAGE : 1
Evidence
Date Description P/R Debit Credit
Number
2023
Juni 6 Accounts Payable 2-1200 666,000
Merchandise Inventory 1-1500 600,000
Vat-In 2-1700 66,000
13 Sales Return 4-1400 400,000
Vat Outcome 2-1600 44,000
Account Receivable 1-1300 444,000
Merchandise Inventory 1-1500 240,000
Cost of Goods Sold 5-1100 240,000
Total 1,350,000 1,350,000

RECAPITULATION
DEBIT KREDIT
1-1500 240,000 1-1300 444,000
2-1200 666,000 1-1500 600,000
2-1600 44,000 2-1700 66,000
4-1400 400,000 5-1100 240,000
Total 1,350,000 Total 1,350,000

Lifo
Evidence
Date Description P/R Debit Credit
Number
2023
Juni 6 Accounts Payable 2-1200 666,000
Merchandise Inventory 1-1500 600,000
Vat-In 2-1700 66,000
13 Sales Return 4-1400 200,000
Vat Outcome 2-1600 22,000
Account Receivable 1-1300 222,000
Merchandise Inventory 1-1500 30,000
Cost of Goods Sold 5-1100 30,000
Total 918,000 918,000

RECAPITULATION
DEBIT KREDIT
1-1500 30,000 1-1300 222,000
2-1200 666,000 1-1500 600,000
2-1600 22,000 2-1700 66,000
4-1400 200,000 5-1100 30,000
Total 918,000 Total 918,000

Rata-Rata
Evidence
Date Description P/R Debit Credit
Number
2023
Juni 6 Accounts Payable 2-1200 666,000
Merchandise Inventory 1-1500 600,000
Vat-In 2-1700 66,000
13 Sales Return 4-1400 400,000
Vat Outcome 2-1600 44,000
 Account Receivable 1-1300 444,000
Merchandise Inventory 1-1500 131,764.71
Cost of Goods Sold 5-1100 131,764.71
Total 1,241,764.71 1,241,764.71

RECAPITULATION
DEBIT KREDIT
1-1500 131,764.71 1-1300 444,000
2-1200 666,000 1-1500 600,000
2-1600 44,000 2-1700 66,000
4-1400 400,000 5-1100 131,764.71
Total 1,241,764.71 Total 1,241,764.71
 PT EDELWEISS
INVENTORY CARD (kartu persediaan)
PERIODE DECEMBER 2022

Item No : SAM191 Nama Produk : Kulkas 1 Pintu

EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
2022
Des 1 Opening Balance 38 2,800,000 106,400,000
3 f-12/01 Toko Duta Harapan 10 2,800,000 28,000,000 28 2,800,000 78,400,000
6 FCE.3100 PT City Eletronik 16 2,900,000 46,400,000 44 2,836,364 124,800,000
6 CE17-15 Retur Pembelian 3 2,900,000 8,700,000 41 2,831,707 116,100,000
10 F-12/02 Toko Kharisma 11 2,831,707 31,148,777 30 2,831,707 84,951,223
14 NKr12-1 Retur Penjualan 2 2,831,707 5,663,414 32 2,831,707 90,614,637
16 NK01 Penjualan Tunai 13 2,831,707 36,812,191 19 2,831,707 53,802,446
19 IE1607 PT Indo Elektronik 9 2,850,000 25,650,000 28 2,837,587 79,452,446
23 AE-1457 PT Aneka Eletronik 14 2,910,000 40,740,000 42 2,861,725 120,192,446
24 F-12/03 Toko Modern Elektronik 9 2,861,725 25,755,525 33 2,861,725 94,436,921
27 F-12/04 Toko Cipta Electric 20 2,861,725 57,234,500 13 2,861,725 37,202,421
 PT EDELWEISS
INVENTORY CARD (kartu persediaan)
PERIODE DECEMBER 2022

Item No : SAM 202 Nama Produk : Kulkas 2 Pintu

EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
2022
Dec 1 Opening Balance 42 4,500,000 189,000,000
3 F-12/01 PT Duta Harapan 9 4,500,000 40,500,000 33 4,500,000 148,500,000
6 FCE.3100 PT City Eletronik 11 4,550,000 50,050,000 44 4,512,500 198,550,000
6 CE17-15 Retur Pembelian 2 4,550,000 9,100,000 42 4,510,714 189,450,000
10 F-12/02 Toko Kharisma 10 4,510,714 45,107,140 32 4,510,714 144,342,860
14 NKr12-1 Retur Penjualan 2 4,510,714 9,021,428 34 4,510,714 153,364,288
16 NK01 Penjualan Tunai 15 4,510,714 67,660,710 19 4,510,714 85,703,578
19 IE1607 PT Indo Elektronik 11 4,510,000 49,610,000 30 4,510,453 135,313,578
23 AE-1457 PT Aneka Eletronik 15 4,525,000 67,875,000 45 4,515,302 203,188,578
24 F-12/03 Toko Modern Elektronik 12 4,515,302 54,183,624 33 4,515,302 149,004,954
27 F-12/04 Toko Cipta Electric 18 4,515,302 81,275,436 15 4,515,302 67,729,518
 #REF!
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE
….................................

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit
2020 1 Saldo 34,100,000
DEC. 3 CRJ 34,100,000 -

18 SJ 188,100,000 188,100,000

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit

2020 1 Saldo 28,600,000

DEC. 6 SJ - 28,600,000

7 GJ 444,000 28,156,000

12 CRJ - 28,156,000

14 CRJ 28,600,000 (444,000)

Nama : Kode :

Balance
Date Description Ref. Debit Credit
Debit Credit

2020 1 Saldo 19,800,000

DEC. 25 CRJ 19,800,000 -

27 SJ 467,500,000 467,500,000

Nama : Kode :
Balance
Date Description Ref. Debit Credit
Debit Credit
2020 1 Saldo 3,300,000
DEC.
 #REF!
SUBSIDIARY LEDGER ACCOUNT PAYABLE
….................................

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 23,100,000
DEC. 9 CPJ #REF! #REF!

22 SJ #REF! #REF!

22 SJ #REF! #REF!

Nama : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 17,600,000

DEC. 23 CPJ #REF! #REF!

29 PJ #REF! #REF!

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
2020 1 Saldo 28,600,000
DEC. 6 CPJ 600,000 28,000,000
10 PJ - -
11 GJ #REF! #REF!
18 CPJ #REF! #REF!
 #REF!
LIST OF ACCOUNTS RECEIVABLE
….................................

CODE CUSTOMER BALANCE

#REF!
LIST OF ACCOUNTS PAYABLE
….................................

CODE CUSTOMER BALANCE

#REF!
LIST OF MERCHANDISE INVENTORY
….................................

CODE PRODUCT BALANCE

1 0 -
2 0 -
-
tgl ket no akun jumlah
1 Pembuatan Brosur 6-1100 775,000
2 Listrik 2-1300 1,000,000
4 Telepon 2-1300 700,000
7 Perlengkapan Toko 1-1600 715,000
11 Reparasi dan Pemeliharaan Alat Kantor 6-1500 810,000
 UD. SAMUDERA JAYA
CASH FLOW REPORT
DECEMBER 31, 2020
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD. SAMUDERA JAYA
CLOSING JOURNAL
PER 31 DESEMBER 2020

DATE DESCRIPTION REFF DEBIT CREDIT

2020 Sales 3-1300 #REF!
DES 31 Interest Revenue 8-1100 Rp 11,420,000
Income Summary #REF!

31 Income Summary 3-1300 #REF!

Sales Return 4-1200 Rp 50,666,000
Cost of goods Sold 5-1100 #REF!
Freight Paid 5-1200 Rp 8,800,000
Advertising Expenses 6-1000 #REF!
Telephone & Electricity expenses 6-1100 Rp 9,800,000
Store Supplies Expenses 6-1200 Rp 10,600,000
Bad Debt Expense 6-1300 Rp 29,045,000
Depreciation Expense 6-1400 Rp 17,500,000
Insurance Expense 6-1500 Rp 15,550,000
Rent Expense 6-1600 Rp 25,800,000
Wages & Salaries Expense 6-1700 Rp 39,800,000
Other Operating Expense 6-1800 #REF!
Interest Expense 9-1100 #REF!
Bank Service Charge 9-1200 Rp 6,850,000
Income Tax Expense 9-1300 Rp 2,266,500

31 Raka Capital 3-1100 Rp 402,266,500

Income Summary 3-1300 Rp 402,266,500

31 Income Summary 3-1300 Rp 25,400,000

Raka, Drawing 3-1200 Rp 25,400,000

TOTAL #REF! #REF!