UD BUANA

SALES JOURNAL
Month : December 2019
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Accounts Receivable Cost of Good Sold Sales VAT Outcome Freight Out
Inventory
Des 6 F12-1 DIGITAL ELEX 286,000,000 231,500,000 260,000,000 26,000,000 - 231,500,000

2019 18 F12-2 JB ELEX 188,100,000 146,000,000 171,000,000 17,100,000 - 146,000,000

27 F12-3 MAJU ELEX 467,500,000 366,000,000 425,000,000 42,500,000 - 366,000,000

TOTAL 941,600,000 743,500,000 856,000,000 85,600,000 - 743,500,000

1-1300 5-1100 4-1100 2-1500 1-1500

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

1-1300 941,600,000 1-1500 743,500,000

5-1100 743,500,000 2-1500 85,600,000

4-1100 856,000,000
 UD BUANA
CASH RECEIPT JOURNAL
Month : December 2019

(in rupiahs)

DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Account Receivable
Acc. Name Amount Acc. Name Amount

Des 3 BKM12-1 JB ELEX 34,100,000 34,100,000

2019 12 BKM12-2 DIGITAL ELEX 231,000,000 231,000,000
13 KN01 Penjualan Tunai 266,200,000 Sales 242,000,000
PPN Outcome 24,200,000
Cost of Good Sold 180,000,000 Merchandise Inventory 180,000,000
14 BKM12-3 DIGITAL ELEX 28,600,000 28,600,000
20 BKM12-4 PANEN ELEX 7,200,000 Allowance for Doubtful Deb 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000 19,800,000

TOTAL 586,900,000 180,000,000 313,500,000 453,400,000

1-1100 1-1300

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1100 586,900,000 1-1300 313,500,000
5-1100 180,000,000 1-1400 7,200,000
1-1500 180,000,000
2-1500 24,200,000
4-1100 242,000,000
 UD BUANA
PURCHASE JOURNAL
Month : December 2019
(in rupiahs)

DEBIT CREDIT
INVOICE
DATE DESCRIPTION POST REF
NUMBER Freight In VAT Income Merchandise Inventory Account Payable

Des 10 F05 PT MARGONDA Rp 30,100,000 Rp 301,000,000 Rp 331,100,000

2019 22 A17 PT SAHABAT JAYA Rp 38,340,000 Rp 383,400,000 Rp 421,740,000
29 G11 Fa. MAKMUR Rp 33,320,000 Rp 333,200,000 Rp 366,520,000

TOTAL Rp - Rp 101,760,000 Rp 1,017,600,000 Rp 1,119,360,000

5-1200 2-1600 1-1500 2-1100

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1500 Rp 1,017,600,000 2-1100 Rp 1,119,360,000
2-1600 Rp 101,760,000
5-1200 Rp -

TOTAL Rp 1,119,360,000 TOTAL Rp 1,119,360,000

 UD BUANA
CASH PAYMENT JOURNAL
Month : December 2019
(in rupiahs) Page : 1

DEBIT CREDIT
EVIDENCE CHECK POST
DATE DESCRIPTION Account OTHERS OTHERS
NUMBER NO REF Cash in Bank
Payable Accounts Name Amount Acc. Name Amount
Dec 1 BKK12-1 Karyawan UD BUANA CP12-001 Expense Payable 2,500,000 2,500,000

2019 6 BKK12-2 PT MARGONDA CP12-002 28,600,000 28,600,000

9 BKK12-3 PT SAHABAT JAYA CP12-003 23,100,000 23,100,000

15 BKK12-4 Kas Negara via Kantor Pos CP12-004 PPN Payable 1,500,000 1,500,000

18 BKK12-5 PT MARGONDA CP12-005 286,000,000 286,000,000

23 BKK12-6 Fa MAKMUR CP12-006 17,600,000 17,600,000

30 BKK12-7 Bank Permata CP12-007 Bank Permata Loan 16,000,000 19,000,000

Interest Expense 3,000,000

TOTAL 355,300,000 23,000,000 378,300,000 -

2-1100 1-1100

Page : 2

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000
9-1100 3,000,000
 UD BUANA
GENERAL JOURNAL (MEMORIAL)
Month : December 2019
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 7 NK12-1 Sales Retur 4-1200 Rp 50,000,000

2019 PPN Outcome 2-1500 Rp 5,000,000

Accounts Receivable 1-1300 Rp 55,000,000

Merchandise Inventory 1-1500 Rp 44,500,000

Cost of goods Sold 5-1100 Rp 44,500,000

(Retur DIGITAL ELEX)

11 NB-1 Accounts Payable 2-1100 Rp 45,100,000

Merchandise Inventory 1-1500 Rp 41,000,000

PPN Income 2-1600 Rp 4,100,000

(Retur PT MARGONDA)

TOTAL Rp 144,600,000 Rp 144,600,000

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1500 Rp 44,500,000 1-1300 Rp 55,000,000

2-1100 Rp 45,100,000 1-1500 Rp 41,000,000
2-1500 Rp 5,000,000 2-1600 Rp 4,100,000
4-1200 Rp 50,000,000 5-1100 Rp 44,500,000
 UD BUANA
PETTY CASH BOOK
Month : December 2019

(in rupiahs)

DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT PETTY CASH

Des 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 Rp 750,000 Rp 750,000

2019 4 V12-2 Pembayaran Listrik dan Air Expenses Payable 2-1200 Rp 900,000 Rp 900,000
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600 Rp 900,000 Rp 900,000
26 V12-4 Perbaikan toko Other Operating Expenses 6-1800 Rp 500,000 Rp 500,000

TOTAL Rp 3,050,000.00 Rp 3,050,000.00

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1600 900,000 1-1200 3,050,000
2-1200 900,000
6-1000 750,000
6-1800 500,000
 UD BUANA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : HP Pavilion 14 METHOD : FIFO

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 20 16,000,000 320,000,000
2019 6 F12-1 DIGITAL ELEX 9 16,000,000 144,000,000 11 16,000,000 176,000,000
7 NK12-1 Retur DIGITAL ELEX (2) 16,000,000 (32,000,000) 13 16,000,000 208,000,000
10 F05 PT MARGONDA 11 16,000,000 176,000,000 24 16,000,000 384,000,000
11 NB-1 Retur PT MARGONDA -1 16,000,000 (16,000,000) 23 16,000,000 368,000,000
13 KN01 Penjualan Tunai 5 16,000,000 80,000,000 18 16,000,000 288,000,000
18 F12-2 JB ELEX 6 16,000,000 96,000,000 12 16,000,000 192,000,000
22 A17 PT SAHABAT JAYA 12 16,200,000 194,400,000 12 16,000,000 192,000,000
12 16,200,000 194,400,000
27 F12-3 MAJU ELEX 12 16,000,000 192,000,000 9 16,200,000 145,800,000
3 16,200,000 48,600,000
29 G11 Fa. MAKMUR 12 16,400,000 196,800,000 9 16,200,000 145,800,000
12 16,400,000 196,800,000
 UD BUANA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : DELL Inspiron 15 METHOD : FIFO

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 16 12,500,000 200,000,000
2019 6 F12-1 DIGITAL ELEX 7 12,500,000 87,500,000 9 12,500,000 112,500,000
7 NK12-1 Retur DIGITAL ELEX (1) 12,500,000 (12,500,000) 10 12,500,000 125,000,000
10 F05 PT MARGONDA 10 12,500,000 125,000,000 20 12,500,000 250,000,000
11 NB-1 Retur PT MARGONDA -2 12,500,000 (25,000,000) 18 12,500,000 225,000,000
13 KN01 Penjualan Tunai 8 12,500,000 100,000,000 10 12,500,000 125,000,000
18 F12-2 JB ELEX 4 12,500,000 50,000,000 6 12,500,000 75,000,000
22 A17 PT SAHABAT JAYA 15 12,600,000 189,000,000 6 12,500,000 75,000,000
15 12,600,000 189,000,000
27 F12-3 MAJU ELEX 6 12,500,000 75,000,000 11 12,600,000 138,600,000
4 12,600,000 50,400,000
29 G11 Fa. MAKMUR 11 12,400,000 136,400,000 11 12,600,000 138,600,000
11 12,400,000 136,400,000