PD SUMBER MAKMUR

SALES JOURNAL
Period : September 2018

Debet

Date Evidence No. Description Terms P/R Account Receivale

(1~1210 )

2018
Sept 6 Toko Cemerlang 2/10,n/30 ✔ Rp 37,100,000.00
14 Toko Merapi 2/10,n/30 ✔ Rp 39,240,000.00
14 Toko Gunung Agung 2/10,n/30 ✔ Rp 47,600,000.00
21 Toko Kurnia 2/10,n/30 ✔ Rp 36,700,000.00
TOTAL Rp 160,640,000.00
 Page : 1 RECAPITULATION
Credit DEBIT CREDIT
Account Account
Account Name
Number Number
Sales (4~1100 )
1~1200 Rp 160,640,000.00 4~1100

TOTAL Rp 160,640,000.00 TOTAL

Rp 37,100,000.00
Rp 39,240,000.00
Rp 47,600,000.00
Rp 36,700,000.00
Rp 160,640,000.00
TULATION
CREDIT
Account Name

Rp 160,640,000.00

Rp 160,640,000.00
 PD SUMBER MAKMU
PURCHASE JOURNA
Period : September 201

Evidence
Date Description Terms P/R
No.

2018
sept 8 PT Sinar Dunia 2/10,n/30 ✔
10 PT Sinar Dunia 2/10,n/30 ✔
15 PT Kiky 2/10,n/30 ✔
17 PT Standart 2/10,n/30 ✔
25 PT Gold 2/10,n/30 ✔
TOTAL

RECAPITULATION
DEBET
ACCOUNT
NUMBER AMOUNT
5-1100 Rp 246,000,000.00

TOTAL Rp 246,000,000.00
 PD SUMBER MAKMUR
PURCHASE JOURNAL
Period : September 2018

Debet

Others
Purchase
Account
Account Name Number
Amount

Rp 76,000,000.00
Rp 33,600,000.00
Rp 53,600,000.00
Rp 52,800,000.00
Rp 30,000,000.00
Rp 246,000,000.00

RECAPITULATION
CREDIT

ACCOUNT NUMBER AMOUNT

2-1100 Rp 246,000,000.00

TOTAL Rp 246,000,000.00
Page : 1
Credit

Account Payable

Rp 76,000,000.00
Rp 33,600,000.00
Rp 53,600,000.00
Rp 52,800,000.00
Rp 30,000,000.00
Rp 246,000,000.00
 PD SUMBER MAKMUR
CASH RECEIPT JOURNAL
Period : September 2018

Debit
Evidence
Date Description P/R Sales Discount ( 4-
Number Cash ( 1-1110 )
1300 )
2017
July 2 Toko Cemerlang ✔ Rp 40,000,000.00
5 Sales Rp 16,800,000.00
9 Toko Merapi ✔ Rp 44,000,000.00
12 Sales Rp 23,000,000.00
16 Toko Gramedia ✔ Rp 40,000,000.00
17 Toko Kurnia ✔ Rp 50,000,000.00
17 Sales Rp 55,000,000.00
23 Sales Rp 31,000,000.00
24 Toko Sangkuriang ✔ Rp 50,000,000.00
TOTAL Rp 349,800,000.00
MBER MAKMUR
ECEIPT JOURNAL
: September 2018
Page : 1
Credit
Other DEBET
Account Receivable (
1-1210 ) ACC. NUM
Account Name Account No. Amount
1~1100
Rp 40,000,000.00
Sales 4~1100 Rp 16,800,000.00
Rp 44,000,000.00 TOTAL
Sales 4~1100 Rp 23,000,000.00
Rp 40,000,000.00
Rp 50,000,000.00
Sales 4~1100 Rp 55,000,000.00
Sales 4~1100 Rp 31,000,000.00
Rp 50,000,000.00
Rp 224,000,000.00 Rp 125,800,000.00
 RECAPITULATION
DEBET CREDIT
AMOUNT ACC. NUM AMOUNT
Rp 349,800,000.00 1~1200 Rp 224,000,000.00
4-1100 Rp 125,800,000.00

Rp 349,800,000.00 TOTAL Rp 349,800,000.00

 Date Evidence No. Description P/R Account Payable
( 2-1100 )
2017
July 5 PT SINAR DUNIA ✔ Rp 91,520,000.00
9 PT Gold ✔ Rp 76,000,000.00
10 Telephone and electricity expense
10 PT Standart ✔ Rp 76,000,000.00
18 Supplies
23 PT Kiky ✔ Rp 96,000,000.00
26 Advertising expense
27 Supplies
27 Toko Sarana Jaya ✔ Rp 18,000,000.00
27 Utang bank
27 Beban Bunga
29 Wages And Salaries expense
TOTAL Rp 357,520,000.00

DEBET
ACC. NUM
1~1400
2-1200
2~2100
6-1000
6-2000
6~3000
6~6700
TOTAL
 PD SUMBER MAKMUR
CASH PAYMENT JOURNAL
Period : September 2018

Debet
Other
Purchase (5-1100 )
Account Name Account No.

Telephone and electricity expense 6~2000

Supplies 1~1400

Advertising expense 6~3000

Supplies 1~1400

Bank Loan 2~2100

Beban Bunga 6~6700
Wages And Salaries expense 6~1000

RECAPITULATION
DEBET CREDIT
AMOUNT ACC. NUM AMOUNT
Rp 8,000,000.00 1-1110 Rp 428,880,000.00
Rp 357,520,000.00
Rp 24,000,000.00
Rp 27,600,000.00
Rp 4,960,000.00
Rp 2,800,000.00
Rp 4,000,000.00
Rp 428,880,000.00 TOTAL Rp 428,880,000.00
 Page : 1
Credit
Purchase Discount ( 5-
Cash ( 1-1110 )
Amount 1300 )

Rp 91,520,000.00
Rp 76,000,000.00
Rp 4,960,000.00 Rp 4,960,000.00
Rp 76,000,000.00
Rp 4,800,000.00 Rp 4,800,000.00
Rp 96,000,000.00
Rp 2,800,000.00 Rp 2,800,000.00
Rp 3,200,000.00 Rp 3,200,000.00
Rp 18,000,000.00
Rp 24,000,000.00 Rp 24,000,000.00
Rp 4,000,000.00 Rp 4,000,000.00
Rp 27,600,000.00 Rp 27,600,000.00
Rp 71,360,000.00 Rp 428,880,000.00
 PD SUMBER MAKMUR
General Journal
Period : September 2018

Date Evidence No. Description P/R Debet

2017

June 22 Sales Return 4~1200 Rp 39,000,000.00

Account Receivable 1~1200
(Toko Kurnia)
TOTAL Rp 39,000,000.00
 Page : 1
Credit Recapitulation
Debet Credit
Account Account
Amount
No. No.
Rp 39,000,000.00 4~1200 Rp 39,000,000.00 1~1200
TOTAL Rp 39,000,000.00 TOTAL
Rp 39,000,000.00
ulation
Credit
Amount
Rp 39,000,000.00
Rp 39,000,000.00
Nama : CASH
DATE DESCRIPTION P/R DEBIT
2018
Sept 1 Balance
31 Posting CRJ-1 Rp 349,800,000.00
31 Posting CPJ-1

Nama : ACCOUNT RECEIVABLE

DATE DESCRIPTION P/R DEBIT

Rp
2018
Sept 1 Balance
31 Posting SJ-1 Rp 160,640,000.00
31 Posting CRJ-1
31 Posting GJ-1

Nama : MERCHANDISE INVENTORY

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : SUPPLIES
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting CPJ-1 Rp 8,000,000.00

Nama : PREPAID RENT

DEBIT
DATE DESCRIPTION P/R
 DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : EQUIPMENT
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : ACCUMULATED DEPRECIATION OF EQUIPMENT

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : VEHICLE
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : ACCUMULATED DEPRECIATION OF VEHICLE

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
Nama : ACCOUNT PAYABLE
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting PJ-1
31 Posting CPJ-1 Rp 357,520,000.00

Nama : UTANG BANK

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting CPJ-1 Rp 24,000,000.00

Nama : SUTRISNO'S CAPITAL

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : SALES
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting SJ-1
31 Posting CRJ-1

Nama : SALES RETURN

DEBIT
DATE DESCRIPTION P/R
 DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting GJ-1 Rp 39,000,000.00

Nama : SALES DISCOUNT

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : PURCHASE
DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting PJ-1 Rp 246,000,000.00

Nama : FREIGHT PAID

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : PURCHASE DISCOUNT

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : WAGES AND SALARIES EXPENSE

DEBIT
DATE DESCRIPTION P/R
Rp
 2018
Sept 1 Balance
31 Posting CPJ-1 Rp 27,600,000.00

Nama : TELEPHONE AND ELECTRICITY EXPENSE

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting CPJ-1 Rp 4,960,000.00

Nama : ADVERTISING EXPENSE

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting CPJ-1 Rp 2,800,000.00

Nama : SUPPLIES EXPENSE

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : DEPRECIATION EXPENSE OF EQUIPMENT

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance

Nama : DEPRECIATION EXPENSE OF VEHICLE

DEBIT
DATE DESCRIPTION P/R
Rp
2018
 Sept 1 Balance

Nama : BEBAN BUNGA

DEBIT
DATE DESCRIPTION P/R
Rp
2018
Sept 1 Balance
31 Posting CPJ-1 Rp 4,000,000.00

Nama : PENDAPATAN BUNGA

DEBIT
DATE DESCRIPTION 0
Rp
2018
Sept 1 Balance
 Nomor : 1~1100
BALANCE
KREDIT
DEBIT KREDIT

Rp 635,000,000.00
Rp 984,800,000.00
Rp 428,880,000.00 Rp 555,920,000.00 DEBIT
KREDIT

Nomor : 1~1200
KREDIT BALANCE
DEBIT KREDIT
Rp Rp Rp

Rp 750,500,000.00
Rp 911,140,000.00
Rp 224,000,000.00 Rp 687,140,000.00
Rp 39,000,000.00 Rp 648,140,000.00

Nomor : 1~1300
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 851,968,000.00

Nomor : 1~1400
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 241,132,000.00
Rp 249,132,000.00

Nomor : 1~1500
BALANCE
KREDIT
 KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 480,000,000.00

Nomor : 1~2100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 1,400,000,000.00

TION OF EQUIPMENT Nomor : 1~2110

BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 140,000,000.00

Nomor : 1~2200
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 2,800,000,000.00

TION OF VEHICLE Nomor : 1~2210

BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 280,000,000.00
 Nomor : 2~1200
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 760,000,000.00
Rp 246,000,000.00 Rp 1,006,000,000.00
Rp 648,480,000.00

Nomor : 2~2100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 600,000,000.00
Rp 576,000,000.00

Nomor : 3~1100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 4,000,000,000.00

Nomor : 4~1100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 896,400,000.00
Rp 160,640,000.00 Rp 1,057,040,000.00
Rp 125,800,000.00 Rp 1,182,840,000.00

Nomor : 4~1200
BALANCE
KREDIT
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 28,000,000.00
Rp 67,000,000.00

Nomor : 4~1300
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 56,000,000.00

Nomor : 5~1100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 5,679,100,000.00
Rp 5,925,100,000.00

Nomor : 5~1200
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 11,000,000.00

Nomor : 5~1300
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 52,200,000.00

Nomor : 6~1000
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp
 Rp 99,000,000.00
Rp 126,600,000.00

ITY EXPENSE Nomor : 6~2000

BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 25,200,000.00
Rp 30,160,000.00

Nomor : 6~3000
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 24,000,000.00
Rp 26,800,000.00

Nomor : 6~4000
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 142,300,000.00

F EQUIPMENT Nomor : 6~6100

BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 140,000,000.00

F VEHICLE Nomor : 6~6200

BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp
 Rp 280,000,000.00

Nomor : 6~6700
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 120,000,000.00
Rp 124,000,000.00

Nomor : 8~1100
BALANCE
KREDIT
DEBIT KREDIT
Rp Rp Rp

Rp 34,600,000.00
 D BALANCE Rp 13,763,200,000.00
Rp 1,224,320,000.00 C BALANCE Rp 6,763,200,000.00
Rp 1,224,320,000.00
TOTAL KREDIT Rp 7,987,520,000.00
TOTAL DEBIT Rp 14,987,520,000.00
 PD SUMBER MA
TRIAL BALAN
Period : Septembe

Account No. Account Name

1~1100 CASH
1~1200 ACCOUNT RECEIVABLE
1~1300 MERCHANDISE INVENTORY
1~1400 SUPPLIES
1~1500 PREPAID RENT
1~2100 EQUIPMENT
1~2110 ACCUMULATED DEPRECIATION OF EQUIPMENT
1~2200 VEHICLE
1~2210 ACCUMULATED DEPRECIATION OF VEHICLE
2~1200 ACCOUNT PAYABLE
2~2100 UTANG BANK
3~1100 SUTRISNO'S CAPITAL
4~1100 SALES
4~1200 SALES RETURN
4~1300 SALES DISCOUNT
5~1100 PURCHASE
5~1200 FREIGHT PAID
5~1300 PURCHASE DISCOUNT
6~1000 WAGES AND SALARIES EXPENSE
6~2000 TELEPHONE AND ELECTRICITY EXPENSE
6~3000 ADVERTISING EXPENSE
6~4000 SUPPLIES EXPENSE
6~6100 DEPRECIATION EXPENSE OF EQUIPMENT
6~6200 DEPRECIATION EXPENSE OF VEHICLE
6~6700 BEBAN BUNGA
8~1100 PENDAPATAN BUNGA
TOTAL
 PD SUMBER MAKMUR
TRIAL BALANCE
Period : September 2018

Debet Credit

Rp 555,920,000.00
Rp 648,140,000.00
Rp 851,968,000.00
Rp 249,132,000.00
Rp 480,000,000.00
Rp 1,400,000,000.00
Rp 140,000,000.00
Rp 2,800,000,000.00
Rp 280,000,000.00
Rp 648,480,000.00
Rp 576,000,000.00
Rp 4,000,000,000.00
Rp 1,182,840,000.00
Rp 67,000,000.00
Rp 56,000,000.00
Rp 5,925,100,000.00
Rp 11,000,000.00
Rp 52,200,000.00
Rp 126,600,000.00
Rp 30,160,000.00
Rp 26,800,000.00
Rp 142,300,000.00
Rp 140,000,000.00
Rp 280,000,000.00
Rp 124,000,000.00
Rp 34,600,000.00
Rp 13,914,120,000.00 Rp 6,914,120,000.00