PT MANUNGGAL

Sales Journal
December 2014
(In Rupiah)
DEBIT
DATE DOC.NO. Costumers
ACCOUNT RECEIVABLE

1-1210
4-Dec-14 FPJ12-1 Toko Benua Jaya 32,485,000
8-Dec-14 FPJ12-2 Toko Serasi 15,110,000
14-Dec-14 FPJ12-3 Toko Angel 18,845,000
20-Dec-14 FPJ12-4 Toko Kencana 24,235,000

JUMLAH 90,675,000
TOTAL
 PT MANUNGGAL
Sales Journal
December 2014
(In Rupiah)
DEBIT CREDIT

COST OF GOODS SOLD SALES VAT-OUT FREIGHT COLLECTED

5-1100 4-1100 2-1213 4-2100

19,000,000 29,500,000 2,950,000 35,000
8,800,000 13,600,000 1,360,000 150,000
11,000,000 17,000,000 1,700,000 145,000
13,500,000 22,000,000 2,200,000 35,000

52,300,000 82,100,000 8,210,000 365,000

142,975,000
MERCHANDISE
INVENTORY

1-1310
19,000,000
8,800,000
11,000,000
13,500,000

52,300,000
142,975,000
 P
Cas
D

OTHER
DATE DOC.NO ACCOUNT CREDITED SALES
CASH IN BANK
DISCOUNT ACC.NO

1-1120 4-2300
5 BKM12-1 Toko Kencana 17,440,000 160,000
9 NK12-1 Freight Collected 15,011,400 5-1100
11 BKM12-2 Vehicle 49,000,000 1-3302
8-1300
12 BKM12-3 Toko Serasi 16,500,000

JUMLAH 97,951,400 160,000

TOTAL
 PT MANUNGGAL
Cash Receipt Journal
December 2014
(In Rupiah)

OTHER
ACCOUNT
SALES VAT-OUT
ACC. NAME AMOUNT RECEIVABLE

1-1210 4-1100 2-1213

17,600,000
Cost of Goods Sold 9,000,000 13,524,000 1,352,400
Vehicle Accum. Dep 38,000,000
Gain/Loss On Sales Vehicle 9,000,000
16,500,000

56,000,000 34,100,000 13,524,000 1,352,400

154,111,400
 OTHER
MERCHANDISE
INVENTORY ACC. NO AMOUNT

1-1310

9,000,000 4-2100 135,000

1-3301 96,000,000

9,000,000 96,135,000
154,111,400
 PT MANUNGGAL
Purchases Journal
December 2014
(In Rupiah)
DEBIT
DATE DOC.NO VENDOR'S MERCHANDISE
VAT IN
INVENTORY

1-1310 1-1430
5-Dec-14 NP2-12 PT Nusa Indah 15,000,000 1,500,000
13-Dec-14 L14-12 PT Dian Persada 25,200,000 2,520,000

JUMLAH 40,200,000 4,020,000

TOTAL 44,220,000
 CREDIT

ACCOUNTS
PAYABLE

2-1210
16,500,000
27,720,000

44,220,000
44,220,000
 PT MANUNGGAL
Cash Payment Journal
December 2014
(In Rupiah)
DEBIT
OTHER
DATE ACCOUNT DEBITED REF ACOUNTS
PAYABLE ACC.NO AMOUNT

2-1210
9-Dec-14 PT Dian Persada BKK12-1 33,000,000
10-Dec-14 Petty Cash BKK12-2 1-1100 2,475,000
13-Dec-14 VAT OUT BKK12-3 2-1213 8,500,000
Income Tax Payable 2-1212 125,000
20-Dec-14 PT Nusa Indah BKK12-4 23,100,000
Late Fee Expense 6-2900 230,000
25-Dec-14 Credit Card BKK12-5 2-1110
26-Dec-14 Bank BNI'46 Medan Loan BKK12-6 2-2100 9,849,682
Interest Expense 8-2100 1,150,318
30-Dec-14 Wages & Salaries BKK12-7 6-1100 13,250,000

31-Dec-14 Marketable Securities BKK12-8 1-1130 18,186,000

JUMLAH 56,100,000 53,766,000
TOTAL 109,866,000
T MANUNGGAL
h Payment Journal
December 2014
(In Rupiah)
CREDIT
OTHER
PURCHASES
CASH IN BANK
DISCOUNT ACC.NO ACC.NAME AMOUNT

1-1120 5-3000
32,400,000 600,000
2,475,000
4,275,000 1-1430 VAT IN 4,350,000

23,330,000

11,000,000

12,633,800 2-1212 Income Tax Payable 116,200

1-1230 Employee Receivable 500,000
18,186,000
104,299,800 600,000 4,966,200
109,866,000
 PT MANUNGGAL
General Journal
December 2014
(In Rupiah)
DATE DOC.NO DESCRIPTION REF DEBIT

5-Dec-14 BM12-1 Accounts Payable 2-1210 2,420,000

Merchandise Inventory 1-1310
VAT IN 1-1430
(Retur PT Nusa Indah)

25-Dec-14 BM12-2 Merchandise Inventory 1-1310 500,000

Cost Of Goods Sold 5-1100
(Retur kepada Toko Kencana)
Sales Returns 4-2400 800,000
VAT OUT 2-1213 80,000
Accounts Receivable 1-1210

TOTAL 3,800,000
CREDIT

2,200,000
220,000

500,000

880,000

3,800,000
 PT MANUNGGAL
Petty Cash Journal
December 2014
(In Rupiah)
DATE DESCRIPTION DOC.NO ACC.NO DEBIT

2-Dec-14 Store Supplies VKK12-1 1-1320 800,000

Petty Cash 1-1100
(Pembelian bahan habis pakai)

5-Dec-14 Accruad Expense VKK12-2 2-1211 450,000

Petty Cash 1-1100
(Pembayaran telepon bulan nopember 2014)

7-Dec-14 Accruad Expense VKK12-3 2-1211 750,000

Petty Cash 1-1100
(Pembayaran listrik bulan nopember 2014)

8-Dec-14 Accruad Expense VKK12-4 2-1211 475,000

Petty Cash 1-1100
(Pembayaran air minum nopember 2014

16-Dec-14 Maintenance and Repair Expense VKK12-5 6-2300 550,000

Petty Cash 1-1100
(Pembayaran pemeliharaan alat)

TOTAL 3,025,000
CREDIT

800,000

450,000

750,000

475,000

550,000

3,025,000
 PT MANUNGGAL
ACCOUNT RECEIVABLE-SUBSDIARY LEDGER
(In Rupiah)

CUSTOMER'S NAME
CUSTOMER ACCOUNT
Toko Benua Jaya
DATE DESC REF DEBIT CREDIT

Dec 1 Balance
2 FPJ112-1 32,485,000
C001

CUSTOMER'S NAME
CUSTOMER ACCOUNT
Toko Serasi
DATE DESC REF DEBIT CREDIT

Dec 1 Balance
9 FPJ12-2 15,110,000
12 BKM12-3 16,500,000
C002

CUSTOMER'S NAME
CUSTOMER ACCOUNT
Toko Angel
DATE DESC REF DEBIT CREDIT

Dec 1 Balance
14 FPJ12-3 18,845,000
C003

CUSTOMER'S NAME
CUSTOMER ACCOUNT
Toko Kencana
DATE DESC REF DEBIT CREDIT

Dec 1 Balance
5 BKM12-1 17,600,000
20 FPJ12-4 24,235,000
25 BM12-2 880,000
C004
LEDGER

NO. C001
BALANCE
DEBIT CREDIT
23,100,000
55,585,000
55,585,000

NO. C002
BALANCE
DEBIT CREDIT
16,500,000
31,610,000
15,110,000
15,110,000

NO. C003
BALANCE
DEBIT CREDIT
-
18,845,000
18,845,000

NO. C004
BALANCE
DEBIT CREDIT
17,600,000
-
24,235,000
23,355,000
23,355,000
 PT MANUNGGAL
ACCOUNT PAYABLE-SUBSDIARY LEDGER
(In Rupiah)

VENDOR'S NAME
VENDOR ACCOUNT
PT Nusa Indah
DATE DESC REF DEBIT CREDIT

Dec 1 Opening Balance

5 NP2-12 16,500,000
5 BM12-1 2,420,000
20 BKK12-4 23,100,000
S001

VENDOR'S NAME
VENDOR ACCOUNT
PT Dian Persada
DATE DESC REF DEBIT CREDIT

Dec 1 Opening Balance

10 BKK12-1 33,000,000
13 L14-12 27,720,000
S002

VENDOR'S NAME
VENDOR ACCOUNT
PT Mekar Nusa Dua
DATE DESC REF DEBIT CREDIT

Dec 1 Opening Balance

S003
EDGER

NO. S001
BALANCE
DEBIT CREDIT
23,100,000
39,600,000
37,180,000
14,080,000
14,080,000

NO. S002
BALANCE
DEBIT CREDIT
33,000,000
-
27,720,000
27,720,000

NO. S003
BALANCE
DEBIT CREDIT
-
-
 PT MANUNGGAL
INVENTORY CARD
December 2014
(In Rupiah)
ITEM: SAMSUNG GALAXY FAME
IN
DATE DOC.NO DESCRIPTION
UNIT PRICE AMOUNT

Dec 1 Balance
2 FPJ12-1
5 NP2-12 18 500,000 9,000,000
5 BM12-1 Retur Pembelian -2 500,000 - 1,000,000
8 FPJ12-2
9 NK12-1
13 L14-12 22 600,000 13,200,000

14 FPJ12-3

20 FPJ12-4

25 BM12-2
 PT MANUNGGAL
INVENTORY CARD
December 2014
(In Rupiah)

OUT BALANCE

UNIT PRICE AMOUNT UNIT PRICE AMOUNT

80 500,000 40,000,000
20 500,000 10,000,000 60 500,000 30,000,000
78 500,000 39,000,000
76 500,000 38,000,000
8 500,000 4,000,000 68 500,000 34,000,000
6 500,000 3,000,000 62 500,000 31,000,000
62 500,000 31,000,000
22 600,000 13,200,000
10 500,000 5,000,000 52 500,000 26,000,000
22 600,000 13,200,000
15 500,000 7,500,000 37 500,000 18,500,000
22 600,000 13,200,000
-1 500,000 - 500,000 38 500,000 19,000,000
22 600,000 13,200,000
13,200,000
 PT MANUNGGAL
ACCOUNT RECEIVABLE LIST
31 Dec 14
(In Rupiah)
KODE DEBITUR AMOUNT
C001 Toko Alex 55,858,000
C002 Toko Baru 15,110,000
C003 Toko Contoh 18,845,000
C004 Toko Dita 23,355,000
113,168,000

PT MANUNGGAL
ACCOUNT PAYABLE LIST
31 Dec 14
(In Rupiah)
KODE CREDITUR AMOUNT
S001 PT Nusa Dua Persada 14,080,000
S002 PT Cipta Pesona 27,720,000
S003 PT Mekar Nusa Dua -

41,800,000

PT MANUNGGAL
INVENTORY CARD LISR
31 Dec 14
(In Rupiah)
KODE ITEM LIST AMOUNT
SG-F Toko Alex 32,200,000
SG-V Toko Baru 27,000,000

59,200,000