PT.

BLACK&WHITE
PURCHASES JOURNAL
December 2016
(In Rp.)
Page: _ _ _ _ _ PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventory Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-KV-07/12 PT. KVARTAR 152,250,000 15,225,000 167,475,000 1
2 16 F-IK-16/12 PT. IKEA 163,900,000 16,390,000 180,290,000 2
3 28 F-AL-30/12 PT. ALVANGEN 106,400,000 10,640,000 117,040,000 3
4 4
5 5
6 TOTAL 422,550,000 42,255,000 464,805,000 6

Signature
Date
RECAPITULATION
..................... DEBIT CREDIT
Prepared by : ............
Acc. No Amount Acc. No Amount
Posted by : ............ .................. ... 1-150 422,550,000 2-110 464,805,000
1-191 42,255,000

Total 464,805,000 Total 464,805,000

1
 PT. BLACK&WHITE
SALES JOURNAL
December 2016
(In Rp.)
Page: _ _ _ _ _ SJ 1
D E BI T CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 8 F-BW-
-01TOKO HEKTAR 213,543,000 143,800,000 194,130,000 19,413,000 143,800,000 1
2 14 12
F-BW-
-02TOKO OTTAVA 142,857,000 96,200,000 129,870,000 12,987,000 96,200,000 2
3 23 12
F-AF-
03TOKO MASKROS 181,764,000 122,400,000 165,240,000 16,524,000 122,400,000 3
4 12- 4
5 5
6 TOTAL 538,164,000 362,400,000 489,240,000 48,924,000 362,400,000 6

Signature
Date
RECAPITULATION
.....................
Prepared by : ............ DEBIT CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ .................. ... 1-130 538,164,000 4-110 489,240,000
5-110 362,400,000 2-131 48,924,000
1-150 362,400,000

TOTAL 900,564,000 TOTAL 900,564,000

2
 PT. BLACK&WHITE
CASH RECEIPTS JOURNAL
December 2016
(In Rp.)
Page: _ _ _ _ _ C RJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 5 BKM-12-01 TOKO OTTAVA 53,592,500 4-120 1,657,500 55,250,000 1
2 13 BKM-12-02 TOKO MASKROS 50,850,000 50,850,000 2
3 20 BKM-12-03 TOKO HEKTAR 58,600,000 58,600,000 3
4 4
5 5
6 TOTAL 163,042,500 1,657,500 164,700,000 6

Signature
Date
RECAPITULATION
..................... DEBIT CREDIT
Prepared by : ............
Acc. No Amount Acc. No Amount
Posted by : ............ .................. ... 1-110 163,042,500 1-130 164,700,000
4-120 1,657,500

TOTAL 164,700,000 TOTAL 164,700,000

3
 PT. BLACK&WHITE
CASH PAYMENTS JOURNAL
December 2016
(In Rp.)
Page: _ _ _ _ _ CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12-01 Sewa alat 1 tahun 1-180 45,780,000 45,780,000 1
2 1 BKK 12-02 Bayar accrued expesenses 2-120 39,456,500 39,456,500 2
3 5 BKK 12-03 Pembelian Kendaraan 1-340 508,320,000 508,320,000 3

4 5 BKK 12-04 PT. IKEA 45,150,000 45,150,000 4

5 13 BKK 12-05 PT. ALVANGEN 57,340,000 57,340,000 5

6 14 BKK 12-06 Pelunasan Pajak SPT Masa 2-130 36,774,600 42,265,500 6

7 2-132 3,515,400 7

8 2-134 1,975,500 8

9 22 BKK 12-07 Angsuran pinjaman 2-210 14,585,000 19,835,600 9

10 9-110 5,250,600 10
11 11
12 12
13 TOTAL 102,490,000 655,657,600 758,147,600 13

Signature
Date
.....................
Prepared by : ............ 4
Posted by : ............ .................. ...
 Date Signature RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-180 36,000,000 1-110 663,265,000
Posted by : ............ .................. ...
1-340 450,000,000
2-110 90,500,000
2-120 32,575,000
2-130 31,450,000
2-132 2,765,000
2-134 1,550,000
2-210 14,575,000
9-110 3,850,000

TOTAL 663,265,000 TOTAL 663,265,000

5
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