KERTAS KERJA PRAKTIK

MEMPROSES ENTRY JURNAL

M.692000.007.02
 PT ALDENIO
SALES JOURNAL
Dec-16
Debit

Account Receivable
DATE DOC. NO. Customer's

11300

2-Dec F-GS-02/12 CV Rosely Rp 608,740,000

12-Dec F-GS-12/12 CV Maju Rp 636,944,000

21-Dec F-GS-21/12 PT Sinar Raya Rp 575,113,000

28-Dec F-GS-28/12 CV Rosely Rp 613,030,000

Rp 2,433,827,000

Rp 4,237,846,576
 PT ALDENIO
SALES JOURNAL
Dec-16
Debit Credit

Cost Of Merchandise Sold

Sales VAT Out

51100 41100 21300

Rp 449,140,000 Rp 553,400,000 Rp 55,340,000

Rp 450,946,333 Rp 579,040,000 Rp 57,904,000

Rp 414,855,588 Rp 522,830,000 Rp 52,283,000

Rp 489,077,655 Rp 557,300,000 Rp 55,730,000

Rp 1,804,019,576 Rp 2,212,570,000 Rp 221,257,000

4,237,846,576 Rp 4,237,846,576
t

Merchandise
Inventory

11500

Rp 449,140,000

Rp 450,946,333

Rp 414,855,588

Rp 489,077,655

Rp 1,804,019,576

4,237,846,576
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CASH RECEIPT JOURNAL
Dec-16
DEBIT

DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank BNI ACCT
NO.

41200 11100

4-Dec BKM-12-01 CV Rosely Rp 315,870,000

10-Dec BKM-12-02 PT Sinar Raya Rp 10,434,600 Rp 337,385,400
10-Dec BKM-12-03 Devidend Income Rp 40,780,000
18-Dec BKM-12-04 CV Maju Rp 363,770,000
23-Dec BKM-12-05 Devidend Income Rp 6,300,000
23-Dec BKM-12-06 Vehicles Rp 150,000,000

28-Dec BKM-12-07 PT Sinar Raya Rp 200,000,000

Rp 10,434,600 Rp 1,414,105,400
Rp
 PT ALDENIO
H RECEIPT JOURNAL
Dec-16
DEBIT CREDIT
OTHER Account Receivable OTHER
ACCT NO.
Account Debited AMOUNT AMOUNT

11300

Rp 315,870,000
Sales Return Rp 347,820,000
Rp 40,780,000
Rp 363,770,000
Rp 6,300,000
Acc.Depr Vehicles Rp 104,625,000 Rp 279,000,000
Gain (Loss) sales Fixed Rp 24,375,000

Rp 200,000,000

Rp 129,000,000 Rp 1,227,460,000 Rp 326,080,000

1,553,540,000 Rp 1,553,540,000
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PURCHASE JOURNAL
Dec-16

DATE DOC. NO. VENDOR'S

4-Dec F-RU-02/12 PT Sofia

16-Dec F-PS-16/12 PT Gigih

F-AR-22/12 PT Waskita

30-Dec F-MA-30/12 PT Sofia

 PT ALDENIO
URCHASE JOURNAL
Dec-16
DEBIT CREDIT

Merchandise Inventory VAT In Account Payable

11500 11900 21100

Rp 464,112,000 Rp 46,411,200 Rp 510,523,200

Rp 476,784,000 Rp 47,678,400 Rp 524,462,400

Rp 433,576,000 Rp 43,357,600 Rp 476,933,600

Rp 562,496,000 Rp 56,249,600 Rp 618,745,600

Rp 1,936,968,000 Rp 193,696,800 Rp 2,130,664,800

Rp 2,130,664,800 Rp 2,130,664,800
 PT ALDENIO
CASH PAYMENT JOURNAL
Dec-16
Docoument DEBIT
Number Account Payable OTHER
DATE ACCOUNT DEBITED
Acc No

21100
1-Dec Accrued Expense BKK 12-01
3-Dec Prepaid Rent BKK 12-02
7-Dec PT Waskita BKK 12-03 Rp 272,360,000

9-Dec Income Tax 21 Payable BKK 12-04

VAT OUT
Income Tax 25/29 Payable
11-Dec PT Gigih BKK 12-05 Rp 281,040,000
15-Dec Vehicles BKK 12-06
18-Dec PT Sofia BKK 12-07 Rp 326,775,000
21-Dec Bank Jateng Loan BKK 12-08
Interest Expense
23-Dec Office Supplies BKK 12-09
Advertising Expense
Accrued Expense
Other operating expenses

Rp 880,175,000
Rp 1,252,657,508
 PT ALDENIO
CASH PAYMENT JOURNAL
Dec-16
DEBIT CREDIT
OTHER Cash In Bank BNI Petty Cash OTHER
AMOUNT Acc No Acct Name

11100 11200
Rp 48,960,000 Rp 48,960,000
Rp 168,000,000 Rp 168,000,000
Rp 266,912,800 Purchases
Discount
Rp 1,849,000 Rp 35,936,600 VAT IN
Rp 103,116,000
Rp 9,875,600
Rp 281,040,000
Rp 18,250,000 Rp 18,250,000
Rp 326,775,000
Rp 11,875,400 Rp 13,855,208
Rp 1,979,808
Rp 600,000 Rp 8,576,700
Rp 900,000
Rp 3,660,000
Rp 3,416,700

Rp 372,482,508 Rp 1,168,306,308 Rp -
1,252,657,508 Rp 1,252,657,508
OTHER
AMOUNT

Rp 5,447,200

Rp 78,904,000

Rp 84,351,200
1,252,657,508
 PT ALDENIO
MEMORIAL JOURNAL
Dec-16
DATE DOC. NO. ACCOUNT NAME AND ACC NO. DEBIT
DECSRIPTION

3-Dec NK-GS-12-01 Sales Return and Allowances Rp 37,600,000

VAT OUT Rp 3,760,000
Account Receivable
Merchandise Inventory Rp 30,120,000
Cost of Merchandise Sold
(Retur Penjualan CV Rosely)
17-Dec NK-PS-17-12 Account Payable Rp 28,943,200
Merchandise Inventory
VAT OUT
(Retur Pembelian PT Gigih)
28-Dec No 12-01 Devidend Rp 315,000,000
Devidend Payable

Rp 415,423,200
 CREDIT

Rp 41,360,000

Rp 30,120,000

Rp 26,312,000
Rp 2,631,200

Rp 315,000,000

Rp 415,423,200