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CV. ROTI JAYA



Cash Receipt Journal December 2018



Page :



DEBET DATE DOC. NO.



DESCRIPTION



ADV. MADE BY BOOKED BY



DATE SIGNATURE



REF



CASH IN BANK



OTHER ACCOUNT NO. AMOUNT



CREDIT ACCOUNTS RECEIVABLE



OTHER ACCOUNT NO. AMOUNT



CV. ROTI JAYA



Cash Payment Journal December 2018



DATE



DEBET



DOC. NO.



DESCRIPTION



ADV MADE BY BOOKED BY



DATE



SIGNATURE



REF



ACCOUNTS PAYABLE



OTHER ACCOUNT NO. AMOUNT



Page : CREDIT OTHER CASH IN BANK ACCOUNT NO. AMOUNT



CV. ROTI JAYA



Sales Journal December 2018



DATE



DEBET



DOC. NO.



DESCRIPTION



ADV MADE BY BOOKED BY



DATE SIGNATURE



REF



ACCOUNTS RECEIVABLE



OTHER ACCOUNT NO. AMOUNT



CREDIT SALES



VAT OUT



OTHER ACCOUNT NO.



CV. ROTI JAYA



Sales Journal Page : CREDIT OTHER AMOUNT



CV. ROTI JAYA



Purchase Journal December 2018 DOC. DATE NO.



DESCRIPTION



ADV MADE BY BOOKED BY



DATE



SIGNATURE



REF



MERCHANDISE INVENTORY



DEBET OTHER VAT ACCOUNT NO AMOUNT IN



Page : CREDIT ACCOUNTS PAYABLE



OTHER ACCOUNT NO AMOUNT



CV. ROTI JAYA



Memorial Journal December 2018



DATE



DOC. NO.



DESCRIPTION



REF



Page :



DEBET



CREDIT



CV. ROTI JAYA



Memorial Journal December 2018



DATE



DOC. NO.



DESCRIPTION



REF



Page :



DEBET



CREDIT



-



-



CV. ROTI JAYA



INVENTORY CARD December 2018 ITEM DATE



: DOC. NO.



IN DESCRIPTION



QUAN TITY



PRICE



OUT AMOUNT



QUAN TITY



PRICE



BALANCE AMOUNT



QUAN TITY



PRICE



AMOUNT



CV. ROTI JAYA



Petty Cash Journal December 2018 DATE DOC. NO.



DESCRIPTION



ADV. MADE BY BOOKED BY



DATE



SIGNATURE



ACCOUNT



Page : DEBET ACCOUNT NO.



AMOUNT



CREDIT PETTY CASH



###



CV. ROTI JAYA



Recapitulation Journal SALES JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



-



CASH RECEIPT JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



-



PURCHASES JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



CASH PAYMENT JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



-



-



MEMORIAL JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



-



PETTY CASH JOURNAL RECAPITULATION DEBET CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT



-



-



CV. ROTI JAYA



TRIAL BALANCE Per 30 Nopember 2018



Dalam Rupiah



No Akun 11100 11120 11130 11210 11220 11230 11310 11500 12100 12200 12210 12300 12310 12400 12410 21100 21200 21300 21400 21600 31000 32000 41000 41100 41200 51000 51100 51200 61000 62000 63000 64000 65000 66000 67000 81000 82000



ACCOUNT TITLE Kas Ditangan Kas Bank Piutang Usaha Persediaan Bahan Baku dan Penolong Persediaan Barang Dalam Proses Persediaan Produk Jadi Perlengkapan Pabrik PPN-Masukan Tanah Bangunan Akum. Penyu. Bangunan Kendaraan Akum. Penyu. Kendaraan Peralatan Akum. Penyu. Peralatan Utang Usaha Utang Gaji dan Upah Utang Beban Utang Pajak PPN- Keluaran Ekuitas Wawan Prive wawan Penjualan Retur Penjualan Discount Penjualan Harga Pokok Penjualan Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Beban Pajak Beban Pemeliharaan Beban Perlengkapan Beban Penyu. Bangunan Beban Penyu. Peralatan Beban Penyu. Kendaraan Beban Listrik Air dan Telpon Pendapatan Bunga Pendapatan lain-lain



November 30, 2018 DEBIT CREDIT 3,000,000 18,891,550 1,800,000 2,064,350 675,000 8,000,000 975,000 182,500,000 130,000,000 28,132,000 36,000,000 15,840,000 24,000,000 19,125,000 11,200,000 38,000,000 1,050,000 287,821,900 730,000 45,180,000



25,100,000



400,000



4,951,000 3,125,000 2,872,000 2,300,000 560,000 475,000



91000 Beban Adminis. Bank Amount



447,383,900



447,383,900



CV. ROTI JAYA



GENERAL LEGER December 2018 Account:



GENERAL LEDGER



Kas Ditangan Date Dec



Description 1



Ref.



Description 1



Ref.



Description 1



Ref.



Description 1



Opening Balance



Balance Debet 18,891,550



Credit



Balance Debet 1,800,000



GENERAL LEDGER



ediaan Bahan Baku dan Penolong



Dec



Debet



Opening Balance



Account: Date



Credit



GENERAL LEDGER



Piutang Usaha



Dec



Debet



Opening Balance



Account: Date



Balance Debet 3,000,000



GENERAL LEDGER



Kas Bank



Dec



Credit



Opening Balance



Account: Date



Debet



Ref.



Debet



Credit



Balance Debet 2,064,350



Account: rsediaan Barang Dalam Proses Date Dec



Description 1



GENERAL LEDGER Ref.



Dec



Description 1



Ref.



1



Ref.



Description 1



Opening Balance



Balance Debet 675,000



Debet



Credit



Balance Debet 8,000,000



GENERAL LEDGER



PPN-Masukan



Dec



Credit



Opening Balance



Account: Date



Debet



GENERAL LEDGER



Perlengkapan Pabrik



Dec



Debet



GENERAL LEDGER



Opening Balance



Description



Balance -



Account: Date



Credit



Opening Balance



Account: Persediaan Produk Jadi Date



Debet



Ref.



Debet



Credit



Balance Debet 975,000



Account:



GENERAL LEDGER



Tanah Date Dec



Description 1



Ref.



Description 1



Ref.



Description 1



Ref.



Description 1



Account:



Balance Debet 130,000,000



Debet



Credit



Balance Debet



GENERAL LEDGER



Kendaraan



Dec



Credit



Opening Balance



Account: Date



Debet 182,500,000



GENERAL LEDGER



Akum. Penyu. Bangunan



Dec



Debet



Opening Balance



Account: Date



Balance



GENERAL LEDGER



Bangunan



Dec



Credit



Opening Balance



Account: Date



Debet



Ref.



Debet



Credit



Opening Balance



GENERAL LEDGER



Balance Debet 36,000,000



GENERAL LEDGER



Akum. Penyu. Kendaraan Date Dec



Description 1



Ref.



Description 1



Ref.



Dec



Description 1



Ref.



Description 1



Balance Debet 24,000,000



Debet



Credit



Balance Debet



Opening Balance



GENERAL LEDGER



Utang Usaha



Dec



Credit



GENERAL LEDGER



Account: Date



Debet



Opening Balance



Account: Akum. Penyu. Peralatan Date



Balance Debet



GENERAL LEDGER



Peralatan



Dec



Credit



Opening Balance



Account: Date



Debet



Ref.



Debet



Credit



Opening Balance



Account: Utang Gaji dan Upah



GENERAL LEDGER



Balance Debet



Date



Description



Dec



Ref.



Balance Debet



GENERAL LEDGER



Utang Beban Date



Description



Dec



Ref.



Debet



Credit



Balance Debet



Opening Balance



Account:



GENERAL LEDGER



Utang Pajak Date



Description



Dec



Ref.



Debet



Credit



Balance Debet



Opening Balance



Account:



GENERAL LEDGER



PPN- Keluaran Date



Description 1



Ref.



Debet



Credit



Balance Debet



Opening Balance



Account:



GENERAL LEDGER



Ekuitas Wawan Date



Credit



Opening Balance



Account:



Dec



Debet



Description



Ref.



Debet



Credit



Balance



Date



Description



Dec



Ref.



Debet



GENERAL LEDGER



Prive wawan



Date



Description



Dec



Ref.



Debet



Credit



Opening Balance



Account: Date



Description 1



Ref.



Debet



Credit



Balance Debet



GENERAL LEDGER



Retur Penjualan Description 1



Debet 730,000



Opening Balance



Account: Date



Balance



GENERAL LEDGER



Penjualan



Dec



Credit



Opening Balance



Account:



Dec



Debet



Ref.



Debet



Credit



Opening Balance



Account: Discount Penjualan



Balance Debet -



GENERAL LEDGER



Date



Description



Dec



Ref.



Date



Balance Debet



Description 1



GENERAL LEDGER Ref.



Date



Description 1



Dec



Account:



Credit



Balance Debet 25,100,000



GENERAL LEDGER Ref.



Debet



Credit



Balance Debet



Opening Balance



-



Account: Biaya Overhead Pabrik Date



Debet



Opening Balance



Account: Biaya Tenaga Kerja Langsung



Dec



Credit



Opening Balance



Account: Harga Pokok Penjualan



Dec



Debet



Description



GENERAL LEDGER Ref.



Debet



Credit



Opening Balance



GENERAL LEDGER



Balance Debet



GENERAL LEDGER



Beban Pajak Date Dec



Description



Ref.



Description



Ref.



Description



Ref.



Dec



Balance Debet



Debet



Credit



Balance Debet



Opening Balance



Account: Beban Penyu. Bangunan Date



Credit



GENERAL LEDGER



Beban Perlengkapan



Dec



Debet



Opening Balance



Account: Date



Balance Debet 400,000



GENERAL LEDGER



Beban Pemeliharaan



Dec



Credit



Opening Balance



Account: Date



Debet



Description



GENERAL LEDGER Ref.



Debet



Credit



Opening Balance



Account: Beban Penyu. Peralatan



GENERAL LEDGER



Balance Debet 4,951,000



Date



Description



Dec



Ref.



Date



Description



Dec



Ref.



Description 1



Credit



Ref.



Debet



Credit



Opening Balance



Opening Balance



Balance Debet 2,872,000



Balance Debet 2,300,000



GENERAL LEDGER



Pendapatan Bunga Description



Debet 3,125,000



GENERAL LEDGER



Account:



Dec



Debet



Opening Balance



Date



Balance



GENERAL LEDGER



Account: Beban Listrik Air dan Telpon



Date



Credit



Opening Balance



Account: Beban Penyu. Kendaraan



Dec



Debet



Ref.



Debet



Credit



Balance Debet -



Account:



GENERAL LEDGER



Pendapatan lain-lain Date Dec



Description



Ref.



Balance Debet -



GENERAL LEDGER



Beban Adminis. Bank



Dec



Credit



Opening Balance



Account: Date



Debet



Description Opening Balance



Ref.



Debet



Credit



Balance Debet -



Account Number: 11100 Balance Credit



Account Number: 11120 Balance Credit



Account Number: 11130 Balance Credit



Account Number: 11210 Balance Credit



Account Number: 11220 Balance Credit



Account Number: 11230 Balance Credit



Account Number: 11310 Balance Credit



Account Number: 11500 Balance Credit



Account Number: 12100 Balance Credit



Account Number: 12200 Balance Credit



Account Number: 12210 Balance Credit 28,132,000



Account Number: 12300 Balance Credit



Account Number:



12310 Balance Credit 15,840,000



Account Number: 12400 Balance Credit



Account Number: 12410 Balance Credit 19,125,000



Account Number: 21100 Balance Credit 11,200,000



Account Number: 21200



Balance Credit -



Account Number: 21300 Balance Credit 38,000,000



Account Number: 21400 Balance Credit



Account Number: 21600 Balance Credit 1,050,000



Account Number: 31000 Balance



Credit 287,821,900



Account Number: 32000 Balance Credit



Account Number: 41000 Balance Credit 45,180,000



Account Number: 41100 Balance Credit



Account Number: 41200



Balance Credit



Account Number: 51000 Balance Credit



Account Number: 51100 Balance Credit



Account Number: 51200 Balance Credit



Account Number:



61000 Balance Credit



Account Number: 62000 Balance Credit



Account Number: 63000 Balance Credit



Account Number: 64000 Balance Credit



Account Number: 65000



Balance Credit



Account Number: 66000 Balance Credit



Account Number: 67000 Balance Credit



Account Number: 81000 Balance Credit 560,000



Account Number: 82000 Balance Credit 475,000



Account Number: 91000 Balance Credit



CV. ROTI JAYA



TRIAL BALANCE Dalam Rupiah



No Akun 11100 11120 11130 11210 11220 11230 11310 11500 12100 12200 12210 12300 12310 12400 12410 21100 21200 21300 21400 21600 31000 32000 41000 41100 41200 51000 51100 51200 61000 62000 63000 64000 65000 66000 67000



ACCOUNT TITLE Kas Ditangan Kas Bank Piutang Usaha Persediaan Bahan Baku dan Penolong Persediaan Barang Dalam Proses Persediaan Produk Jadi Perlengkapan Pabrik PPN-Masukan Tanah Bangunan Akum. Penyu. Bangunan Kendaraan Akum. Penyu. Kendaraan Peralatan Akum. Penyu. Peralatan Utang Usaha Utang Gaji dan Upah Utang Beban Utang Pajak PPN- Keluaran Ekuitas Wawan Prive Wawan Penjualan Retur Penjualan Discount Penjualan Harga Pokok Penjualan Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Beban Pajak Beban Pemeliharaan Beban Perlengkapan Beban Penyu. Bangunan Beban Penyu. Peralatan Beban Penyu. Kendaraan Beban Listrik Air dan Telpon



Desember 31, 2018 DEBIT CREDIT



81000 Pendapatan Bunga 82000 Pendapatan lain-lain 91000 Beban Adminis. Bank Amount



CV. ROTI JAYA JURNAL PENYESUAIAN BULAN DESEMBER 2018 TGL 2018 Des



NAMA AKUN



REF



N



DEBET



CREDIT



-



-



CV. ROTI J



NERACA LA Desember



KODE



11100 11120 11130 11210 11220 11230 11310 11500 12100 12200 12210 12300 12310 12400 12410 21100 21200 21300 21400 21600 31000 32000 41000 41100 41200 51000 51100 51200 61000 62000 63000 64000 65000



NAMA AKUN



Kas Ditangan Kas Bank Piutang Usaha Persediaan Bahan Baku dan Penolong Persediaan Barang Dalam Proses Persediaan Produk Jadi Perlengkapan Pabrik PPN-Masukan Tanah Bangunan Akum. Penyu. Bangunan Kendaraan Akum. Penyu. Kendaraan Peralatan Akum. Penyu. Peralatan Utang Usaha Utang Gaji dan Upah Utang Beban Utang PPN PPN- Keluaran Ekuitas Wawan Prive wawan Penjualan Retur Penjualan Discount Penjualan Harga Pokok Penjualan Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Beban Pajak Beban Pemeliharaan Beban Perlengkapan Beban Penyu. Bangunan Beban Penyu. Peralatan



NERACA SALDO DEBET KREDIT



AJP DEBET



-



-



-



-



-



-



-



66000 67000 81000 82000 91000



Beban Penyu. Kendaraan Beban Listrik Air dan Telpon Pendapatan Bunga Pendapatan lain-lain Beban Adminis. Bank Amount



-



-



-



0



0



0



CV. ROTI JAYA NERACA LAJUR Desember 2018 AJP



NSD KREDIT



DEBET



RUGI LABA DEBET KREDIT



KREDIT



NERACA DEBET



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



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-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



-



0



0



-



0



0



0



0



-



-



-



NERACA KREDIT



-



-



-



-



0 -



CV. ROTI JAYA LAPORAN LABA RUGI Untuk periode yang berakhir 31 Desember 2018



CV. ROTI JAYA LAPORAN PERUBAHAN EKUITAS PER 31 DESEMBER 2018



CV. ROTI JAYA LAPORAN PERUBAHAN POSISI KEUANGA PER 31 DESEMBER 2018 Aktiva Lancar



Aktiva Tetap



TOTAL AKTIVA



Rp



-



ROTI JAYA AHAN POSISI KEUANGAN DESEMBER 2018 Kewajiban Lancar



Ekuitas



-



CV. ROTI JAYA CASH FLOW REPORT DECEMBER 31, 2018 (In Rupiah) KETERANGAN



Rp



SALDO Rp



CV. ROTI JAYA CLOSING JOURNAL PER 31 DESEMBER 2018 DATE 2018 DES



DESCRIPTION



REFF



DEBIT



CREDIT



CV. ROTI JAYA POST CLOSING TRIAL BALANCE PER 31 DESEMBER 2018 ACCOUNT NUMBER 11100 11120 11130 11210 11220 11230 11310 12100 12200 12210 12300 12310 12400 12410 21100 21300 21400 31000



DEBIT Rp



ACCOUNT NAME



CREDIT Rp



Kas Ditangan Kas Bank Piutang Usaha Persediaan Bahan Baku dan Penolong Persediaan Barang Dalam Proses Persediaan Produk Jadi Perlengkapan Pabrik Tanah Bangunan Akum. Penyu. Bangunan Kendaraan Akum. Penyu. Kendaraan Peralatan Akum. Penyu. Peralatan Utang Usaha Utang Beban Utang PPN Ekuitas Wawan Rp



- Rp



-