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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
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-
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
-
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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
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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
-