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CV. ROTI JAYA
JURNAL PENERIMAAN KAS December 2018
Page :
DEBET TANGGAL NO. DOK Dec-11
NK12-1
Dec-18 Dec-24
KETERANGAN
REF
KAS BANK
OTHER NO. AKUN 510000
JUMLAH 886,600.00
PIUTANG DAGANG
PENJUALAN TUNAI
1,430,000
BKM12-1
PELUNASAN PIUTANG TOKO HARUM
3,770,000
3,770,000
BKM12-2
PELUNASAN PIUTANG TOKO SEBELAH
4,290,000
4,290,000
9,490,000.00
ADV. MADE BY BOOKED BY
DATE
SIGNATURE
510000
886,600.00
8,060,000.00
KREDIT LAIN-LAIN NO. AKUN JUMLAH 41000 1,300,000 21600 130,000 11230 886,600
-
2,316,600.00
CV. ROTI JAYA
JURNAL PENGELUARAN KAS December 2018 TANGGA L
NO. BUKTI
Dec-08 Dec-08 Dec-21 Dec-27 Dec-30
BKK12-1 BKK12-2 BKK12-3 BKK12-4 BKK12-5
KETERANGAN PEMBAYARAN HUTANG - TOKO BERKAH PEMBAYARAN GAJI DAN UPAH PEMBAYARAN GAJI DAN UPAH PEMBAYARAN GAJI DAN UPAH PENGISIAN PETTY CASH
REF CPJ CPJ CPJ CPJ CPJ
HUTANG DAGANG
MADE BY BOOKED BY
DATE
SIGNATURE
DEBET LAIN-LAIN NO.AKUN JUMLAH
1,200,000 51100 51100 51100 11100
1,200,000.00
ADV
Page :
KAS BANK
1,750,000 1,650,000 1,500,000 3,000,000
1,200,000 1,750,000 1,650,000 1,500,000 3,000,000
7,900,000.00
9,100,000.00
CREDIT LAIN-LAIN NO. AKUN JUMLAH
CV. ROTI JAYA
JURNAL PENJUALAN December 2018
TGL
Page :
DEBET
NO.BUK TI
KETERANGAN
REF
PIUTANG DAGANG 4,290,000
Dec-10
FPJ12-1 TOKO HARUM
Dec-11
FPJ12-2 TOKO SEBELAH
4,290,000
510000
Dec-23
FPJ12-3 TOKO HARUM
8,580,000
510000
17,160,000.00
ADV MADE BY BOOKED BY
DATE SIGNATURE
KREDIT
LAIN-LAIN NO. AKUN JUMLAH 510000 2,659,800
LAIN-LAIN NO. AKUN JUMLAH 11230 2,659,800
3,900,000
PPN KELAUARAN 390,000
2,659,800
3,900,000
390,000
11230
2,659,800
5,336,400
7,800,000
780,000
11230
5,336,400
10,656,000.00
15,600,000.00
1,560,000.00
PENJUALAN
10,656,000.00
CV. ROTI JAYA
JURNAL PEMBELIAN December 2018
TGL
NO. BUKTI
KETERANGAN
REF
DEBET PPN MASUKAN 168,000
LAIN-LAIN NO. AKUN JUMLAH
HUTANG DAGANG
4-Dec FPB12-1 PEMBELIAN BAHAN PENOLONG
JPB
PERSEDIAAN BB DAN PENOLONG 1,680,000
14-Dec FPB12-2 PEMBELIAN BAHAN PENOLONG
JPB
3,765,000
376,500
4,141,500
5,445,000.00
544,500.00
5,989,500.00
ADV MADE BY BOOKED BY
DATE
SIGNATURE
1,848,000
CREDIT LAIN-LAIN NO.AKUN
CV. ROTI JAYA
RNAL PEMBELIAN Page : CREDIT LAIN-LAIN JUMLAH
CV. ROTI JAYA
JURNALUMUM December 2018
TANGGAL
NO BUKTI
DES
BM12-1
9
KETERANGAN PERSEDIAAN BARANG DALAM PROSES
REF
DEBET 2,336,262
PERSEDIAAN BAHAN BAKU DAN PENOLONG
10
Bkk12-2
PERSEDIAAN BARANG DALAM PROSES
1,750,000
BIAYA TENAGA KERJA LANGSUNG
PERSEDIAAN BARANG DALAM PROSES
2,120,215
Beban Penyu. Peralatan Beban Penyu. Kendaraan Beban Penyu. Bangunan PERSEDIAAN PRODUK JADI
6,206,477
PERSEDIAAN BARANG DALAM PROSES
11
RNP3-12
RETUR PENJUALAN PPN KELUARAN
130,000 13,000
PIUTANG DAGANG
21
BM12-3
PERSEDIAAN BARANG DALAM PROSES
2,332,034
PERSEDIAAN BAHAN BAKU DAN PENOLONG
21
BKK12-3
PERSEDIAAN BARANG DALAM PROSES
1,650,000
BIAYA TENAGA KERJA LANGSUNG
PERSEDIAAN BARANG DALAM PROSES
2,245,215
PERLENGKAPAN PABRIK 22
BM12-4
PERSEDIAAN PRODUK JADI PERSEDIAAN BARANG DALAM PROSES
6,227,249
CV. ROTI JAYA
JURNALUMUM December 2018
TANGGAL
NO BUKTI
KETERANGAN
REF
DEBET
25,010,452
CV. ROTI JAYA
JURNALUMUM Page :
CREDIT
2,336,262
1,750,000
1,000,000 650,000 470,215
6,206,477
143,000
2,332,034
1,650,000
2,245,215
6,227,249
CV. ROTI JAYA
JURNALUMUM Page :
CREDIT
25,010,452
CV. ROTI JAYA
KARTU PERSEDIAAN December 2018 ITEM
: BARANG JADI ROTI TAWAR
TANGGAL DES
NO BUKTI
MASUK KETERANGAN
1
SALDO
9
HASILPRODUKSI
JUMLAH
700
HARGA
8,866
KELUAR TOTAL
300 RETUR PENJUALAN
10
8,866
PENJUALAN
22
HASILPRODUKSI
23
PENJUALAN
700
8,896
TOTAL
8,866
2,659,800
88,660
11 11
HARGA
6,206,200
10 10
JUMLAH
SALDO JUMLAH
HARGA
TOTAL
50
8,866
443,300
750
8,866
6,649,500
450
8,866
3,989,700
460
8,866
4,078,360
100
8,866
886,600
360
8,866
3,191,760
300
8,866
2,659,800
60
8,866
531,960
760
8,894
6,759,160
160
8,894
1,422,760
6,227,200 600
8,894
5,336,400
CV. ROTI JAYA
JURNAL KAS KECIL December 2018 TGL Dec-04
NO. BUKTI
KETERANGAN TOKO BERKAH-PEMB. BAHAN PENOLONG
DEBET NO. AKUN NAMA AKUN PERS BAHAN BAKU DAN PENOLONG 11210
JUMLAH 90,000
PPN MASUKAN
11500
9,000
Dec-15
PLN DAN TELKOM
BEBAN ALIPON
67000
950,000
Dec-20
PEMBELIAN PERLEGKAPAN PABRIK
PERLENGKAPAN PABRIK
11310
850,000
Dec-23
PEMBELIAN PERLEGKAPAN PABRIK
PERLENGKAPAN PABRIK
11310
650,000
Dec-27
UPAH BONGKAR DAN MUAT BARANG
BIAYA TENAGA KERJA LANGSUNG
51100
850,000
3,399,000.00
ADV. MADE BY BOOKED BY
DATE
SIGNATURE
###
Page : CREDIT KAS DITANGAN 99,000 950,000 850,000 650,000 850,000
3,399,000.00
CV. ROTI JAYA
REKAPITULASI JURNAL JURNAL PENJUALAN DEBET NO AKUN
JUMLAH
11130
17,160,000
510000
10,656,000
NO. AKUN
41000 21600 11230
27,816,000
CREDIT JUMLAH 15,600,000 1,560,000 10,656,000
27,816,000
JURNALPENERIMAAN KAS DEBET NO AKUN
JUMLAH
11120
9,490,000 886,600
510000
NO. AKUN
11130 41000 21600 11230
10,376,600
CREDIT JUMLAH 8,060,000 1,300,000 130,000 886,600
10,376,600
JURNAL PEMBELIAN DEBET NO AKUN
JUMLAH
11210 11500
5,445,000
CREDIT NO. AKUN JUMLAH
21100
5,989,500
544,500
5,989,500
5,989,500
JURNAL PENGELUARAN KAS DEBET CREDIT NO AKUN JUMLAH NO. AKUN JUMLAH
21100
1,200,000 4,900,000 3,000,000
51100 11100
11120
9,100,000
9,100,000
9,100,000
JURNALUMUM DEBET NO AKUN
11220 11230
JUMLAH 12,433,726 12,433,726
NO. AKUN
11220 11210
CREDIT JUMLAH 12,433,726 4,668,296
51100 65000 66000 64000
41100 21600
130,000 13,000 25,010,452
11310 11130
3,400,000 1,000,000 650,000 470,215 2,245,215 143,000 25,010,452
JURNALKAS KECIL/KAS DITANGAN DEBET CREDIT NO AKUN JUMLAH NO. AKUN JUMLAH 11210 90,000 11100 3,399,000 11500 9,000 67000 950,000 11310 1,500,000 51100 850,000
3,399,000
3,399,000
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 91000
ACCOUNT TITLE Kas Ditangan Kas Bank Piutang Dagang 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 Dagang Utang Gaji dan Upah Utang Beban Utang PPN PPN- Keluaran Ekuitas Wawan Prive wawan Penjualan Retur Penjualan Discount Penjualan Harga Pokok Produksi 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 Beban Adminis. Bank
November 30, 2018 DEBIT CREDIT 3,000,000 19,123,250 1,800,000 2,064,350 443,300 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
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
Ref.
Debet
Credit
1 Opening Balance
Account: Date
Description 1
Opening Balance
Balance Debet 19,123,250
Balance Debet 1,800,000
GENERAL LEDGER
Persediaan Bahan Baku dan Penolong
Dec
Credit
GENERAL LEDGER
Piutang Dagang
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: Persediaan Barang Dalam Proses Date Dec
Description 1
GENERAL LEDGER Ref.
Description 1
Ref.
1
Ref.
Description 1
Opening Balance
Balance Debet 443,300
Credit
Balance Debet 8,000,000
GENERAL LEDGER
PPN-Masukan
Dec
Debet
Opening Balance
Account: Date
Credit
GENERAL LEDGER
Perlengkapan Pabrik
Dec
Debet
Opening Balance
Description
Debet
GENERAL LEDGER
Account: Date
Balance -
Persediaan Produk Jadi
Dec
Credit
Opening Balance
Account: 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
Debet
Credit
Balance Debet
GENERAL LEDGER
Kendaraan
Dec
Balance Debet 130,000,000
Opening Balance
Account: Date
Credit
GENERAL LEDGER
Akum. Penyu. Bangunan
Dec
Debet
Opening Balance
Account: Date
Balance Debet 182,500,000
GENERAL LEDGER
Bangunan
Dec
Credit
Opening Balance
Account: Date
Debet
Opening Balance
Ref.
Debet
Credit
Balance Debet 36,000,000
Account:
GENERAL LEDGER
Akum. Penyu. Kendaraan Date Dec
Description 1
Ref.
Description 1
Ref.
Description 1
Ref.
Description 1
Balance Debet 24,000,000
Debet
Credit
Balance Debet
GENERAL LEDGER
Utang Dagang
Dec
Credit
Opening Balance
Account: Date
Debet
GENERAL LEDGER
Akum. Penyu. Peralatan
Dec
Debet
Opening Balance
Account: Date
Balance
GENERAL LEDGER
Peralatan
Dec
Credit
Opening Balance
Account: Date
Debet
Opening Balance
Ref.
Debet
Credit
Balance Debet
Account:
GENERAL LEDGER
Utang Gaji dan Upah Date
Description
Dec
Ref.
Credit
Balance Debet
Opening Balance
Account:
GENERAL LEDGER
Utang Beban Date
Description
Dec
Ref.
Debet
Credit
Balance Debet
Opening Balance
Account:
GENERAL LEDGER
Utang PPN Date
Description
Dec
Ref.
Debet
Credit
Balance Debet
Opening Balance
Account:
GENERAL LEDGER
PPN- Keluaran Date Dec
Debet
Description 1
Opening Balance
Ref.
Debet
Credit
Balance Debet
Account:
GENERAL LEDGER
Ekuitas Wawan Date
Description
Dec
Ref.
Balance 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
Opening Balance
Ref.
Debet
Credit
Balance Debet -
Account:
GENERAL LEDGER
Discount Penjualan Date
Description
Dec
Ref.
Date
Description 1
Ref.
Date
Description 1
Credit
Balance Debet 25,100,000
GENERAL LEDGER Ref.
Debet
Credit
Balance Debet
Opening Balance
-
Account:
GENERAL LEDGER
Biaya Overhead Pabrik
Dec
Debet
Opening Balance
Account: Biaya Tenaga Kerja Langsung
Date
Balance Debet
GENERAL LEDGER
Harga Pokok Produksi
Dec
Credit
Opening Balance
Account:
Dec
Debet
Description Opening Balance
Ref.
Debet
Credit
Balance Debet
Account:
GENERAL LEDGER
Beban Pajak Date Dec
Description
Ref.
Description
Ref.
Description
Ref.
Balance Debet
Debet
Credit
Balance Debet
GENERAL LEDGER
Beban Penyu. Bangunan
Dec
Credit
Opening Balance
Account: Date
Debet
GENERAL LEDGER
Beban Perlengkapan
Dec
Debet 400,000
Opening Balance
Account: Date
Balance
GENERAL LEDGER
Beban Pemeliharaan
Dec
Credit
Opening Balance
Account: Date
Debet
Description Opening Balance
Ref.
Debet
Credit
Balance Debet 4,951,000
Account:
GENERAL LEDGER
Beban Penyu. Peralatan Date
Description
Dec
Ref.
Date
Description
Dec
Ref.
Debet
Credit
Opening Balance
Account: Beban Listrik Air dan Telpon Date
Description 1
Debet 3,125,000
Balance Debet 2,872,000
GENERAL LEDGER Ref.
Debet
Credit
Opening Balance
Account:
Balance Debet 2,300,000
GENERAL LEDGER
Pendapatan Bunga Description
Balance
GENERAL LEDGER
Beban Penyu. Kendaraan
Date
Credit
Opening Balance
Account:
Dec
Debet
Ref.
Debet
Credit
Balance Debet
Dec
Opening Balance
-
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 81000 82000 91000
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 Produksi 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 Beban Adminis. Bank
Desember 31, 2018 DEBIT CREDIT 182,500,000 130,000,000 28,132,000 36,000,000 15,840,000 24,000,000 19,125,000 38,000,000 287,821,900 730,000 400,000 560,000 475,000
Amount
373,630,000
389,953,900
