PT POLINES JAYA

Sales Journal
December 2019 Page :

DEBIT CREDIT
DATE DOC. NO. Customer's ACCOUNTS
MENU
COST OF SALES SALES SALES SERVICE VAT - OUT INVENTORY
RECEIVABLE

11103 51000 41000 42100 21103 11106

4 75/FJ/XII/2019 Toko Putra Jaya Blora Rp 80.850.000 Rp 57.000.000 Rp 73.000.000 Rp 500.000 Rp 7.350.000 Rp 57.000.000 Rp -

10 76/FJ/XII/2019 Toko Abadi Semarang Rp 118.800.000 Rp 85.600.000 Rp 108.000.000 Rp 10.800.000 Rp 85.600.000 Rp -

18 77/FJ/XII/2019 Toko Sejahtera Kendal Rp 179.850.000 Rp 124.000.000 Rp 163.500.000 Rp 16.350.000 Rp 124.000.000 Rp -

31 78/FJ/XII/2019 Toko Abadi Semarang Rp 131.010.000 Rp 89.790.000 Rp 118.500.000 Rp 600.000 Rp 11.910.000 Rp 89.790.000 Rp -

Rp 510.510.000 Rp 356.390.000 Rp 463.000.000 Rp 1.100.000 Rp 46.410.000 Rp 356.390.000

Rp 866.900.000
Rp 866.900.000

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Cash Receipt Journal
December 2019 Page :

DEBIT CREDIT
DATE DOC. NO. ACCOUNT CREDITED OTHER Account OTHER
SALES DISCOUNT CASH IN BANK ACCT ACCT
Account Tit le AMOUNT Receivable AMOUNT
NO. NO.
41001 11101 11103
2 1/BKM/XII/2019 Toko Abadi, Semarang Rp 1.000.000 Rp 54.110.000 Rp 55.110.000
11 2/BKM/XII/2019 Toko Sejahtera Kendal Rp 84.604.872 Rp 83.767.200
Late Fees Collected 81005 Rp 837.672
13 3/BKM/XII/2019 Employee Receivable Rp 3.500.000 11105 Rp 3.500.000
17 4/BKM/XII/2019 Sales Rp 58.960.000 51000 Cost of sales Rp 39.458.000 41000 Rp 55.660.000
Sales Service 42100 Rp 3.300.000
Value Added Taxes - Out 21103 Rp -
Merchandise Inventory 11106 Rp 39.458.000
18 5/BKM/XII/2019 Toko Abadi Semarang Rp 2.160.000 Rp 116.640.000 Rp 118.800.000
28 6/BKM/XII/2019 Devidend Revenue Rp 25.500.000 91002 Company Income Tax Rp 4.500.000 81002 Rp 30.000.000
30 7/BKM/XII/2019 Marketable Equit y Securit ies (MES) Rp 89.010.900 91002 Company Income Tax Rp 89.100 11102 Rp 78.750.000
Gain on Sales Marketable Equit y
Securit ies 81003 Rp 10.350.000
30 8/BKM/XII/2019 Employee Receivable Rp 2.500.000 11105 Rp 2.500.000

Rp 3.160.000 Rp 434.825.772 Rp 44.047.100 Rp 257.677.200 Rp 224.355.672

Rp482.032.872 Rp482.032.872
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 PT POLINES JAYA
Purchase Journal
December 2019

DEBIT
DATE DOC. NO. VENDOR'S Merchandise Value Added
Freigt Paid Account Payable
Inventory Taxes - In

11106 11108 51002 21100

5 12/AY/XII/2019 PT UNIVERSE ELEKRONIK Rp 132.000.000 Rp 13.200.000 Rp 500.000 Rp 145.700.000

16 19/AY/XII/2019 PT UNIVERSE ELEKRONIK Rp 121.000.000 Rp 12.100.000 Rp 500.000 Rp 133.600.000

Rp 253.000.000 Rp 25.300.000 Rp 1.000.000 Rp 279.300.000

Rp 279.300.000 Rp 279.300.000

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 PT POLINES JAYA
Cash Payment Journal
December 2019 Page :

DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED
Number ACCOUNTS PAYABLE CASH IN BANK
Acc No Acc No Acct Name
AMOUNT AMOUNT
21100 Rp 11.101
1 Employee Receivable 1/BKK/XII/2019 11105 Rp 4.000.000 Rp 4.000.000

2 PT Universe Elektronik 2/BKK/XII/2019 Rp 49.400.000 Rp 48.080.000 51001 Purchase Discount Rp 1.320.000

8 Company Income Tax 3/BKK/XII/2019 91002 Rp 4.500.000 Rp 19.950.000 11108 Value Added Taxes - In Rp 18.350.000
Income Tax Payable 21104 Rp 5.200.000
Value Added Taxes - Out 21103 Rp 28.600.000
11 Office Supplies 4/BKK/XII/2019 11107 Rp 2.840.000 Rp 2.840.000
12 PT Universe Elektronik 5/BKK/XII/2019 Rp 136.020.000 Rp 132.324.000 51001 Purchase Discount Rp 3.696.000
17 BCA Loan - Long Term maturit y 6/BKK/XII/2019 21107 Rp 23.550.000 Rp 25.000.000
Interest Expense 82002 Rp 1.450.000
25 Wages & Salaries Expense (Sales) 7/BKK/XII/2019 61100 Rp 60.000.000 Rp 74.800.000 21104 Income Tax Payable Rp 5.200.000
Wages & Salaries Expense (Administrative) 62100 Rp 20.000.000
26 Depreciation Expense - Vehicles 8/BKK/XII/2019 61300 Rp 19.250.000 Rp 180.000.000 13102 Accumulated Depreciation - Vehicles Rp 19.250.000
Gain/loss on Sales Plant Assets 81004 Rp 16.625.000
Vehicles 13101 Rp 250.000.000 13101 Vehicles Rp 154.000.000
Accumulated Depreciation - Vehicles 13102 Rp 67.375.000
26 Electricit y Expense 9/BKK/XII/2019 62200 Rp 900.000 Rp 3.500.000
Water & Telephone Expense 62300 Rp 900.000
Advertising Expense 61400 Rp 800.000
Transportation Expense 62700 Rp 900.000

Rp 185.420.000 Rp 506.890.000 Rp 490.494.000 Rp 201.816.000

Rp 692.310.000 Rp 692.310.000
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 PT POLINES JAYA
Memorial Journal
December 2019 Page :

ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT MENU
DECSRIPTION NO.
1 1/BM/XII/2019 Allowances for Bad Debts 11104 20.000.000
Account Receivable 11103 20.000.000
(Penghapusan piutang
CV Bunyamin Purwokerto)

6 2/BM/XII/2019 Account Payable 21100 8.800.000

2/BM/XII/2019 Merchandise Inventory 11106 8.000.000
2/BM/XII/2019 Value Added Taxes - In 11108 800.000
(Retur Pembelian ke
(PT Universe Elektronik)

31 3/BM/I/2019 Advertising Expense 61400 14.050.000

Merchandise Inventory 11106 14.050.000
(Sumbangan ke Yayasan
Yatim Piatu Peduli Kasih) 42.850.000 42.850.000

2020 2/BM/I/2020 Retained Earning 31003 55.500.000

05-Jan 2/BM/I/2020 Value Added Taxes - Out 21103 5.550.000
2/BM/I/2020 Account Receivable 11103 61.050.000

2/BM/I/2020 Merchandise Inventory 11106 28.100.000

2/BM/I/2020 Retained Earning 31003 28.100.000
(Retur Penjualan kepada
Toko Sejahtera Kendal)

174.850.000 174.850.000
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