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

2022

Dec 6 FCE.3100 PT City Eletronik 96,450,000 10,609,500 45,000 107,104,500

19 IE1607 PT Indo Elektronik 75,260,000 8,278,600 45,000 83,583,600
23 AE-1457 PT Aneka Eletronik 108,615,000 11,947,650 50,000 120,612,650

Total 280,325,000 30,835,750 140,000 311,300,750

Account Number 1-1500 2-1700 5-1200 2-1200

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 280,325,000 2-1200 311,300,750
2-1700 30,835,750
5-1200 140,000

Total 311,300,750 Total 311,300,750

 PT EDELWEISS
SALES JOURNAL (jurnal penjualan
PERIODE DECEMBER 2022
PAGE : 1
Debit CREDIT
EVIDENCE CGS (Dr.)/Merchandise
DATE DESCRIPTION P/R ACCOUNT FREIGHT
NUMBER Inventory (Cr.) Sales Merchandise PPN OUTCOME
RECEIVABLE COLLECTED

2022
Dec 3 F-12/01 Toko Duta Harapan 85,641,000 77,100,000 8,481,000 60,000
10 F-12/02 Toko Kharisma 94,743,000 85,300,000 9,383,000 60,000
24 F-12/03 Toko Modern Elektronik 98,235,000 88,500,000 9,735,000
27 F-12/04 Toko Cipta Electric 169,720,000 154,200,000 15,420,000 100,000

Total 448,339,000 - 405,100,000 43,019,000 220,000

Account Number 1-1300 4-1100 2-1600 4-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 448,339,000 4-1100 405,100,000
2-1600 43,019,000
4-1200 220,000

Total 448,339,000 Total 448,339,000

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

2022
Dec 2 BKM12-1 PT Modern Elektronik 89,199,600 1,820,400 91,020,000
15 BKM12-2 Toko Cipta Elektrik 113,220,000 113,220,000
16 NK01 Penjualan Tunai 126,096,000 4-1100 113,600,000
2-1600 12,496,000
24 BKM12-3 Toko Indo Eletronik 3,500,000 1-1400 3,500,000
29 BKM12-4 Toko Duta Harapan 87,445,800 86,580,000 8-1300 865,800

Total 419,461,400 1,820,400 290,820,000 130,461,800

Account Number 1-1100 4-1300 1-1300

RECAPITULATION
DEBIT KREDIT
ACC NO Total ACC. NO TOTAL
1-1100 419,461,400 1-1300 290,820,000
4-1300 1,820,400 4-1100 113,600,000
2-1600 12,496,000
1-1400 3,500,000
8-1300 865,800

Total 421,281,800 Total 421,281,800

 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.
2022

Dec 1 BKK12-1 Pembayaran Gaji Nov 2-1300 9,000,000 9,000,000

10 BKK12-2 PT Aneka Elektronik 93,240,000 93,240,000

17 BKK12-3 Hutang Deviden 2-1800 4,800,000 4,800,000

20 BKK12-4 Pembayaran Kartu Kredit 2-1100 5,400,000 5,400,000

22 BKK12-5 Angsuran Hutang Bank Mandiri 2-2100 27,000,000 29,700,000

9-1100 2,700,000

30 BKK12-6 Pengisian Dana Kas Kecil 4,000,000

6-1100 775,000

2-1300 1,700,000

1-1600 715,000

6-1500 810,000

TOTAL 93,240,000 - 48,900,000 146,140,000 - -

ACCOUNT NUMBER 2-1200 1-1100

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL ACC. NO TOTAL
2-1200 93,240,000 1-1100 146,140,000
2-1300 9,000,000
2-1800 4,800,000
2-1100 5,400,000
2-2100 27,000,000
9-1100 2,700,000
6-1100 775,000
2-1300 1,700,000
1-1600 715,000
6-1500 810,000
TOTAL 146,140,000 TOTAL 146,140,000
 PT EDELWEISS
PETTY CASH JOURNAL (buku kas kecil)
PERIODE DECEMBER 2022
PAGE : 1
 PT EDELWEISS
GENERAL JOURNAL (jurnal umum)
PERIODE DECEMBER 2022
PAGE : 1
Evidence
Date Description P/R Debit Credit
Number
2022
Dec 3 F-12/01Cost of Goods Sold 5-1100 68,500,000
Merchandise Inventory 1-1500 68,500,000
6 CE17-15 Accounts Payable 2-1200 19,758,000
Merchandise Inventory 1-1500 17,800,000
PPN Income 2-1700 1,958,000
10 F-12/02 Cost of Goods Sold 5-1100 76,255,917
Merchandise Inventory 1-1500 76,255,917
14 NKr12-1 Sales Return 4-1400 16,400,000
PPN Outcome 2-1600 1,804,000
Accounts Receivable 1-1300 18,204,000
Merchandise Inventory 1-1500 14,684,842
Cost of Goods Sold 5-1100 14,684,842
16 NK01 Cost of Goods Sold 5-1100 104,472,901
Merchandise Inventory 1-1500 104,472,901
24 F-12/03 Cost of Goods Sold 5-1100 79,939,149
Merchandise Inventory 1-1500 79,939,149
27 F-12/04 Cost of Goods Sold 5-1100 138,509,936
Merchandise Inventory 1-1500 138,509,936

TOTAL 520,324,745 520,324,745

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 467,677,903 1-1500 485,477,903
2-1200 19,758,000 2-1700 1,958,000
4-1400 16,400,000 1-1300 18,204,000
2-1600 1,804,000 5-1100 14,684,842
1-1500 14,684,842

TOTAL 520,324,745 TOTAL 520,324,745

 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
 PT EDELWEISS
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 - 28,600,000

12 CRJ 91,020,000 (62,420,000)

14 CRJ 28,600,000 (91,020,000)

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.
 PT EDELWEISS
SUBSIDIARY LEDGER ACCOUNT PAYABLE
….................................

Nama : Kode :

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

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 - -

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

CODE CUSTOMER BALANCE

PT EDELWEISS
LIST OF ACCOUNTS PAYABLE
….................................

CODE CUSTOMER BALANCE

PT EDELWEISS
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 Rp 546,319,000
DES 31 Interest Revenue 8-1100 Rp 11,420,000
Income Summary Rp 557,739,000

31 Income Summary 3-1300 #REF!

Sales Return 4-1200 Rp 69,758,000
Cost of goods Sold 5-1100 Rp 781,777,903
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!