Pt. Galaxy Elektronik

SALES JOURNAL
PT. GALAXY ELEKTRONIK

DECEMBER 2015
Debit CGS (Dr.) / Credit

Invoice
Date Description Ref Merchandise
No. Account Receivable Sales of Mechandise
Inventory (Cr.)
3 F-12/01 Toko Muhibad Rp 83,100,000 Rp 65,500,000 Rp 75,500,000
10 F-12/02 Toko Cahaya Rp 116,490,000 Rp 92,150,000 Rp 105,850,000
24 F-12/03 Toko Azkia Rp 99,495,000 Rp 77,900,000 Rp 90,450,000
27 F-12/04 Toko Muhibad Rp 137,380,000 Rp 109,150,000 Rp 124,800,000
Total Rp 436,465,000 Rp 344,700,000 Rp 396,600,000
Recapitulation
Credit Debit Credit
PPN Outcome Freight Collected Acc. No Amount Acc.No
Rp 7,550,000 Rp 50,000 1-1300 Rp 436,465,000 1-1500
Rp 10,585,000 Rp 55,000 5-1100 Rp 344,700,000 2-1600
Rp 9,045,000 4-1100
Rp 12,480,000 Rp 100,000 4-1200
Rp 39,660,000 Rp 205,000 Total Rp 781,165,000 Total
Credit
Amount
Rp 344,700,000
Rp 39,660,000
Rp 396,600,000
Rp 205,000
Rp 781,165,000
CASH RECEIPT JOURNAL
DECEMBER 2015
Debit
Invoice
Date Descripton Ref Sales
No. Cash In Bank
Discount
2 BKM12-1 Toko Muhibad Rp 105,600,000
15 BKM12-2 Toko Purnama Rp 132,000,000
16 NK 01 Penjualan Tunai Rp 64,515,000
24 BKM12-3 Toko Indah (Pelunasan Piutang yang telah dihapus) Rp 3,450,000

29 BKM12-4 Toko Cahaya Rp 97,768,000
Total Rp 403,333,000
T JOURNAL
EKTRONIK
R 2015
Recapitulation
Debit Credit Debit
Others Account Others Acc. No
Acc. No. Amount Receivable Acc. No. Amount 1-1100
Rp 105,600,000 5-1100
Rp 132,000,000
5-1100 Rp 52,250,000 1-1500 Rp 52,250,000
4-1100 Rp 58,650,000
2-1600 Rp 5,865,000
1-1400 Rp 3,450,000 Total
Rp 96,800,000 8-1300 Rp 968,000
Rp 52,250,000 Rp 334,400,000 Rp 121,183,000
Recapitulation
Debit Credit
Amount Acc.No Amount
Rp 403,333,000 1-1300 Rp 334,400,000
Rp 52,250,000 1-1400 Rp 3,450,000
1-1500 Rp 52,250,000
2-1600 Rp 5,865,000
4-1100 Rp 58,650,000
8-1300 Rp 968,000
Rp 455,583,000 Total Rp 455,583,000
PURCHASES JOURNAL
DECEMBER 2015
Invoice Debit
Date Description Ref
No. Merchandise Inventory PPN Income Freight Paid
6 FG-013 PT. Global Elektronik Rp 52,800,000 Rp 5,280,000 Rp 35,000
19 FA-002 PT. Atlanta Elektronik Rp 66,350,000 Rp 6,635,000 Rp 45,000
23 FS-524 PT. Sunrise Elektronik Rp 94,200,000 Rp 9,420,000 Rp 45,000
Total Rp 213,350,000 Rp 21,335,000 Rp 125,000
Recapitulation
Credit Debit Credit
Account Payable Acc. No Amount Acc.No Amount
Rp 58,115,000 1-1500 Rp 213,350,000 2-1200 Rp 234,810,000
Rp 73,030,000 2-1700 Rp 21,335,000
Rp 103,665,000 5-1200 Rp 125,000
Rp 234,810,000 Total Rp 234,810,000 Total Rp 234,810,000
CASH DISBURSMENT JOURNAL
DECEMBER 2015
Debit
Invoice
Date Description Ref Others
No. Account Payable
Acc. No.
1 BKK12-1 Pembayaran Gaji dan Upah bulan November 2-1300
10 BKK12-2 PT. Global Elektronik Rp 99,000,000
17 BKK12-3 Pembayaran Deviden Terutang bulan Desember 2-1800
20 BKK12-4 Pelunasan Kartu Kredit bulan November 2-1100
22 BKK12-5 Pembayaran Angsuran Bank 2-2100
9-1100
30 BKK12-6 Pengisian Kembali Kas Kecil 1-1200
Total Rp 99,000,000
JOURNAL
TRONIK
15
Recapitulation
Debit Credit Debit
Others Others Acc. No
Cash In Bank
Amount Acc. No. Amount. 1-1200
Rp 10,000,000 Rp 10,000,000 2-1100
Rp 99,000,000 2-1200
Rp 4,500,000 Rp 4,500,000 2-1300
Rp 5,500,000 Rp 5,500,000 2-1800
Rp 25,000,000 Rp 27,500,000 2-2100
Rp 2,500,000 9-1100
Rp 4,215,000 Rp 4,215,000 Total
Rp 51,715,000 Rp 150,715,000
Recapitulation
Debit Credit
Amount Acc.No Amount
Rp 4,215,000 1-1100 Rp 150,715,000
Rp 5,500,000
Rp 99,000,000
Rp 10,000,000
Rp 4,500,000
Rp 25,000,000
Rp 2,500,000
Rp 150,715,000 Total Rp 150,715,000
GENERAL JOURNAL
DECEMBER 2015
Date Doc. No Description Ref Debit Credit

8 BM12-1 Account Payable Rp 14,520,000
PPN Income Rp 1,320,000
Merchandise Inventory Rp 13,200,000
(Retur Pembelian PT. Global Elektronik)
14 NKr12-1 Sales Return Rp 11,400,000
PPN Outcome Rp 1,140,000
Account Receivable Rp 12,540,000
Merchandise Inventory Rp 9,900,000
Cost of Goods Sold Rp 9,900,000
(Retur Penjualan Toko Cahaya)
Total Rp 36,960,000 Rp 36,960,000

Recapitulation
Debit Credit
Acc. No Amount Acc.No Amount
1-1500 Rp 9,900,000 1-1300 Rp 12,540,000
2-1200 Rp 14,520,000 1-1500 Rp 13,200,000
2-1600 Rp 1,140,000 2-1700 Rp 1,320,000
4-1400 Rp 11,400,000 5-1100 Rp 9,900,000
Total Rp 36,960,000 Total Rp 36,960,000

PETTY CASH JOURNAL
DECEMBER 2015
Invoice Debit
Date Description
No. Acc. No
1 VKK12-1 Pembayaran Brosur Iklan 6-1100
2 VKK12-2 Pembayaran Listrik bulan November 2-1300
4 VKK12-3 Pembayaran Telepon bulan November 2-1300
7 VKK12-4 Pembelian Perlengkapan Kantor 1-1600
11 VKK12-5 Pembayaran biaya reparasi dan pemeliharaan peralatan kantor 6-1500
Total
Recapitulation
Debit Credit Debit Credit
Amount Petty Cash Acc. No Amount Acc.No Amount
Rp 1,000,000 Rp 1,000,000 1-1600 Rp 800,000 1-1200 Rp 4,215,000
Rp 800,000 Rp 800,000 2-1300 Rp 1,500,000
Rp 700,000 Rp 700,000 6-1100 Rp 1,000,000
Rp 800,000 Rp 800,000 6-1500 Rp 915,000
Rp 915,000 Rp 915,000 Total Rp 4,215,000 Total Rp 4,215,000
Rp 4,215,000 Rp 4,215,000
INVENTORY CARD
DECEMBER 2015
TV LG LED 32
Invoice In
Date Description
No. Quantity Price Amount
1 Balance
3 F-12/01 Sales (Toko Muhibad)
6 FG-013 Purchase (PT. Global Elektronik) 8 Rp 3,350,000 Rp 26,800,000
8 BM12-1 Purchase Return (PT. Global Elektronik) -2 Rp 3,350,000 Rp (6,700,000)
10 F-12/02 Sales (Toko Cahaya)
14 NKr12-1 Sales Return (Toko Cahaya)
16 NK 01 Penjualan Tunai
19 FA-002 Purchase (PT. Atlanta Elektronik) 9 Rp 3,400,000 Rp 30,600,000
23 FS-524 Purchase (PT. Sunrise Elektronik) 14 Rp 3,300,000 Rp 46,200,000
24 F-12/03 Sales (Toko Azkia)
27 F-12/04 Sales (Toko Muhibad)

NTORY CARD
XY ELEKTRONIK
EMBER 2015
LIFO TV SHARP 32
Out Balance
Date
Quantity Price Amount Quantity Price Amount
50 Rp 3,350,000 Rp 167,500,000 1
10 Rp 3,350,000 Rp 33,500,000 40 Rp 3,350,000 Rp 134,000,000 3
48 Rp 3,350,000 Rp 160,800,000 6
46 Rp 3,350,000 Rp 154,100,000 8
15 Rp 3,350,000 Rp 50,250,000 31 Rp 3,350,000 Rp 103,850,000 10
-2 Rp 3,350,000 Rp (6,700,000) 33 Rp 3,350,000 Rp 110,550,000 14
7 Rp 3,350,000 Rp 23,450,000 26 Rp 3,350,000 Rp 87,100,000 16
26 Rp 3,350,000 Rp 87,100,000 19
9 Rp 3,400,000 Rp 30,600,000
26 Rp 3,350,000 Rp 87,100,000 23
9 Rp 3,400,000 Rp 30,600,000
14 Rp 3,300,000 Rp 46,200,000
11 Rp 3,300,000 Rp 36,300,000 26 Rp 3,350,000 Rp 87,100,000 24
9 Rp 3,400,000 Rp 30,600,000
3 Rp 3,300,000 Rp 9,900,000
3 Rp 3,300,000 Rp 9,900,000 20 Rp 3,350,000 Rp 67,000,000 27
9 Rp 3,400,000 Rp 30,600,000
6 Rp 3,350,000 Rp 20,100,000
INVENTORY CARD
DECEMBER 2015
TV SHARP 32
Invoice In Out
Description
No. Quantity Price Amount Quantity
Balance
F-12/01 Sales (Toko Muhibad) 10
FG-013 Purchase (PT. Global Elektronik) 8 Rp 3,250,000 Rp 26,000,000
BM12-1 Return (PT. Global Elektronik) -2 Rp 3,250,000 Rp (6,500,000)
F-12/02 Sales (Toko Cahaya) 6

7
NKr12-1 Return (Toko Cahaya) -1
NK 01 Penjualan Tunai 1
8
FA-002 Purchase (PT. Atlanta Elektronik) 11 Rp 3,250,000 Rp 35,750,000
FS-524 Purchase (PT. Sunrise Elektronik) 15 Rp 3,200,000 Rp 48,000,000
F-12/03 Sales (Toko Azkia 13
F-12/04 Sales (Toko Muhibad) 2

11
2
CARD
KTRONIK
2015
LIFO
Out Balance
Price Amount Quantity Price Amount
60 Rp 3,200,000 Rp 192,000,000
Rp 3,200,000 Rp 32,000,000 50 Rp 3,200,000 Rp 160,000,000
50 Rp 3,200,000 Rp 160,000,000
8 Rp 3,250,000 Rp 26,000,000
50 Rp 3,200,000 Rp 160,000,000
6 Rp 3,250,000 Rp 19,500,000
Rp 3,250,000 Rp 19,500,000 43 Rp 3,200,000 Rp 137,600,000
Rp 3,200,000 Rp 22,400,000
Rp 3,200,000 Rp (3,200,000) 43 Rp 3,200,000 Rp 137,600,000
1 Rp 3,200,000 Rp 3,200,000
Rp 3,200,000 Rp 3,200,000 35 Rp 3,200,000 Rp 112,000,000
Rp 3,200,000 Rp 25,600,000
35 Rp 3,200,000 Rp 112,000,000
11 Rp 3,250,000 Rp 35,750,000
35 Rp 3,200,000 Rp 112,000,000
11 Rp 3,250,000 Rp 35,750,000
15 Rp 3,200,000 Rp 48,000,000
Rp 3,200,000 Rp 41,600,000 35 Rp 3,200,000 Rp 112,000,000
11 Rp 3,250,000 Rp 35,750,000
2 Rp 3,200,000 Rp 6,400,000
Rp 3,200,000 Rp 6,400,000 33 Rp 3,200,000 Rp 105,600,000
Rp 3,250,000 Rp 35,750,000
Rp 3,200,000 Rp 6,400,000
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
31 DECEMBER 2015
PT. Global Elektronik S001

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Balance Rp 99,000,000
6 Purchase PJ1 Rp 58,115,000 Rp 157,115,000
10 Payment CDJ1 Rp 99,000,000 Rp 58,115,000
PT. Atlanta Elektronik S002

Balance
Debit Credit
19 Purchase PJ1 Rp 73,030,000 Rp 166,530,000
PT. Sunrise Elektronik S003

Balance
Debit Credit
23 Purchase Rp 103,665,000 Rp 189,465,000
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE
31 DECEMBER 2015
Toko Muhibad C001

Balance
Debit Credit
2 Receipt CRJ1 Rp 105,600,000 Rp -
3 Sales SJ1 Rp 83,100,000 Rp 83,100,000
27 Sales SJ1 Rp 137,380,000 Rp 220,480,000
Toko Cahaya C002

Balance
Debit Credit
10 Sales SJ1 Rp 116,490,000 Rp 213,290,000
14 Return GJ Rp 12,540,000 Rp 200,750,000
29 Receipt CRJ1 Rp 96,800,000 Rp 103,950,000
Toko Purnama C003

Balance
Debit Credit
15 Receipt CRJ1 Rp 132,000,000 Rp -
Toko Azkia C004

Balance
Debit Credit
24 Sales SJ1 Rp 99,495,000 Rp 194,095,000
LEDGER
31 DECEMBER 2015
Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit Debit
31 Receipt CRJ1 Rp 403,333,000 Rp 608,858,000
31 Payment CDJ1 Rp 150,715,000 Rp 458,143,000
Petty Cash 1-1200

Balance
31 Payment CDJ1 Rp 4,215,000 Rp 9,215,000
31 Petty Cash PCJ1 Rp 4,215,000 Rp 5,000,000
Account Receivable 1-1300

Balance
31 Sales SJ1 Rp 436,465,000 Rp 865,465,000
31 Receipt CRJ1 Rp 334,400,000 Rp 531,065,000
31 General GJ1 Rp 12,540,000 Rp 518,525,000
Allowance for Doubtful Debt 1-1400

Balance
Dec 1 Balance
31 Sales SJ1 Rp 3,450,000
Merchandise Inventory 1-1500

Balance
31 Sales SJ1 Rp 344,700,000 Rp 14,800,000
31 Receipt CRJ1 Rp 52,250,000
31 Purchase PJ1 Rp 213,350,000 Rp 175,900,000
31 General GJ1 Rp 9,900,000 Rp 13,200,000 Rp 172,600,000
Store Supplies 1-1600

Balance
31 Petty Cash PCJ1 Rp 800,000 Rp 11,680,000
Prepaid Rent 1-1700

Balance
Prepaid Insurance 1-1800

Balance
Prepaid Income Tax 1-1900

Balance
Stock Investment 1-2100

Balance
Land 1-3100
Balance
Building at Cost 1-3200

Balance
Building Accum. Dep. 1-3300

Balance
Dec 1 Balance
Vehicle at Cost 1-3400

Balance
Vehicle Accum. Dep. 1-3500

Balance
Dec 1 Balance
Equipment 1-3600
Balance
Equipment Accum. Dep. 1-3700

Balance
Dec 1 Balance
Credit Card 2-1100

Balance
Dec 1 Balance
31 Payment CDJ1 Rp 5,500,000
Account Payable 2-1200

Balance
Dec 1 Balance
31 Purchase PJ1 Rp 234,810,000
31 General GJ1 Rp 14,520,000
Accrued Expense 2-1300

Balance
Dec 1 Balance
31 Payment CDJ1 Rp 10,000,000 \
31 Petty Cash PCJ1 Rp 1,500,000
Income Tax Payable 2-1400

Balance
Dec 1 Balance
PPN Payable 2-1500

Balance
Dec 1 Balance
PPN Outcome 2-1600

Balance
Dec 1 Balance
31 Sales SJ1 Rp 39,660,000
31 General GJ1 Rp 1,140,000
PPN Income 2-1700

Balance
Dec 1 Balance Rp -
31 Purchase PJ1 Rp 21,335,000 Rp 21,335,000
31 General GJ1 Rp 1,320,000 Rp 20,015,000
Deviden Payable 2-1800

Balance
Dec 1 Balance
Bank Mandiri Loan 2-2100

Balance
Dec 1 Balance
Common Stock 3-1100

Balance
Dec 1 Balance
Retairned Earning 3-1200
Balance
Dec 1 Balance
Income Summary 3-1300

Balance
Dec 1 Balance
Sales of Merchandise 4-1100

Balance
Dec 1 Balance
31 Sales SJ1 Rp 396,600,000
Freight Collected 4-1200

Balance
Dec 1 Balance
31 Sales SJ1 Rp 205,000
Sales Discount 4-1300

Balance
Sales Return 4-1400

Balance
Dec 1 Balance
31 General GJ1 Rp 11,400,000 Rp 11,400,000
Cost of Goods Sold 5-1100

Balance
Dec 1 Balance Rp 1,809,570,000
31 Sales SJ1 Rp 344,700,000 Rp 2,154,270,000
31 Receipt CRJ1 Rp 52,250,000 Rp 2,206,520,000
31 General GJ1 Rp 9,900,000 Rp 2,196,620,000
Freight Paid 5-1200
Balance
31 Purchase PJ1 Rp 125,000 Rp 7,625,000
Advertising Expense 6-1100

Balance
31 Petty Cash PCJ1 Rp 1,000,000 Rp 16,000,000
Telp., Water, & Elect. Expense 6-1200

Balance
Rent Expense 6-1300

Balance
Store Supplies Expense 6-1400

Balance
Maintenance & Repair Expense 6-1500

Balance
31 Petty Cash PCJ1 Rp 915,000 Rp 11,415,000
Bad Deb Expense 6-1600

Balance
Dec 1 Balance Rp -
Depreciations Expense 6-1700

Balance
Insurance Expense 6-1800

Balance
Wages & Salaries Expense 6-1900

Balance
Interest Income 8-1100

Balance
Dec 1 Balance
Deviden Income 8-1200

Balance
Dec 1 Balance \
Late Fees Collected 8-1300

Balance
Dec 1 Balance \
31 Receipt CRJ1 Rp 968,000
Interest Expense 9-1100

Balance
31 Payment CDJ1 Rp 2,500,000 Rp 8,180,000
Bank Service Charge 9-1200

Balance
Income Tax Expense 9-1300
Balance
Dec 1 Balance Rp -
Gain/Loss Sales Vehicle 9-1400

Balance
Dec 1 Balance -
Miscellaneous Expense 9-1500

Balance
Late Fee Expense 9-1600

Balance
Dec 1 Balance Rp -
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Rp 3,000,000
Rp 6,450,000
Balance
Credit
Rp 37,450,000
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Rp 117,760,000
Balance
Credit
Balance
Credit
Rp 94,395,000
Balance
Credit
Balance
Credit
Rp 77,720,000
Balance
Credit
Rp 7,500,000
Rp 2,000,000
Balance
Credit
Rp 278,300,000
Rp 513,110,000
Rp 414,110,000
Rp 399,590,000
Balance
Credit
Rp 11,500,000
Rp 1,500,000
Rp -
Balance
Credit
Rp -
Balance
Credit
Rp 19,200,000
Balance
Credit
Rp -
Rp 39,660,000
Rp 45,525,000
Rp 44,385,000
Balance
Credit
Balance
Credit
Rp 6,500,000
Rp 2,000,000
Balance
Credit
Rp 250,000,000
Rp 225,000,000
Balance
Credit
Rp 1,000,000,000
Balance
Credit
Rp 363,743,600
Balance
Credit
Rp -
Balance
Credit
Rp 2,585,100,000
Rp 2,981,700,000
Rp 3,040,350,000
Balance
Credit
Rp -
Rp 205,000
Balance
Credit
Balance
Credit
Rp -
Balance
Credit
Beloom
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Rp 6,530,000
Balance
Credit
Rp 5,500,000
Balance
Credit
Rp -
Rp 968,000
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
BALANCE SHEET
31 DECEMBER 2015
Acc. No. Account Name Debit Credit

1-1100 Cash In Bank Rp 458,143,000
1-1200 Petty Cash Rp 5,000,000
1-1300 Account Receivable Rp 518,525,000
1-1400 Allowance for Doubtful Debt Rp 6,450,000
1-1500 Merchandise Inventory Rp 172,600,000
1-1600 Store Supplies Rp 11,680,000
1-1700 Prepaid Rent Rp 6,400,000
1-1800 Prepaid Insurance Rp 6,930,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Investment Rp 235,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accum. Dep. Rp 117,760,000
1-3400 Vehicel at Cost Rp 258,000,000
1-3500 Vehicel Accum. Dep. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accum. Dep. Rp 77,720,000
2-1100 Credit Card Rp 2,000,000
2-1200 Account Payable Rp 399,590,000
2-1300 Accrued Expense Rp -
2-1400 Income Tax Payable Rp -
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 44,385,000
2-1700 PPN Income Rp 20,015,000
2-1800 Deviden Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retairned Earning Rp 363,743,600
3-1300 Income Summary
4-1100 Sales of Merchandise Rp 3,040,350,000
4-1200 Freight Collected Rp 205,000
4-1300 Sales Discount Rp 10,850,000
4-1400 Sales Return Rp 11,400,000
5-1100 Cost of Goods Sold Rp 2,196,620,000
5-1200 Freight Paid Rp 7,625,000
6-1100 Advertising Expense Rp 16,000,000
6-1200 Telp., Water, & Elect. Expense Rp 21,980,000
6-1300 Rent Expense Rp 8,800,000
6-1400 Store Supplies Expense Rp 8,500,000
6-1500 Maintenance & Repair Expense Rp 11,415,000
6-1600 Bad Debt Expense
6-1700 Depreciations Expense Rp 78,705,000
6-1800 Insurance Expense Rp 4,000,000
6-1900 Wages & Salaries Expense Rp 110,000,000
8-1100 Interest Income Rp 6,530,000
8-1200 Deviden Income Rp 5,500,000
8-1300 Late Fees Collected Rp 968,000
9-1100 Interest Expense Rp 8,180,000
9-1200 Bank Service Charge Rp 5,550,000
9-1300 Income Tax Expense
9-1400 Gain/Loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 1,200,000
9-1600 Late Fee Expense
Total Rp 5,405,796,600 Rp 5,405,796,600
ADJUSMENT JOURNAL
DECEMBER 2015
Date Doc. No. Description Ref Debet Credit

31 BM12-2 Cash In Bank Rp 568,000
Bank Service Charge Rp 85,000
Interest Income Rp 653,000
31 BM12-3 Wages &Salaries Expense Rp 10,000,000
Telp., Water, & Elect. Expense Rp 1,500,000
Accrued Expense Rp 11,500,000
31 BM12-4 Insurance Expense Rp 500,000
Prepaid Insurance Rp 500,000
Rent Expense Rp 800,000
Prepaid Rent Rp 800,000
Store Supplies Expense Rp 4,135,000
Store Supplies Rp 4,135,000
Bad Debt Expense Rp 14,291,000
Allowance for Doubtful Debt Rp 14,291,000
Depreciation Expense Rp 7,155,000
Building Accum. Dep. Rp 2,560,000
Vehicle Accum. Dep. Rp 3,255,000
Equipment Accum. Dep. Rp 1,340,000
PPN Income Rp 20,150,000
PPN Outcome Rp 44,385,000
PPN Payable Rp 24,235,000

Pt. Galaxy Elektronik

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SALES JOURNAL

PT. GALAXY ELEKTRONIK

Debit CGS (Dr.) / Credit

24 BKM12-3 Toko Indah (Pelunasan Piutang yang telah dihapus) Rp 3,450,000

Date Doc. No Description Ref Debit Credit

Total Rp 36,960,000 Rp 36,960,000

Total Rp 36,960,000 Total Rp 36,960,000

8 BM12-1 Purchase Return (PT. Global Elektronik) -2 Rp 3,350,000 Rp (6,700,000)

10 F-12/02 Sales (Toko Cahaya)

14 NKr12-1 Sales Return (Toko Cahaya)

19 FA-002 Purchase (PT. Atlanta Elektronik) 9 Rp 3,400,000 Rp 30,600,000

23 FS-524 Purchase (PT. Sunrise Elektronik) 14 Rp 3,300,000 Rp 46,200,000

24 F-12/03 Sales (Toko Azkia)

27 F-12/04 Sales (Toko Muhibad)

15 Rp 3,350,000 Rp 50,250,000 31 Rp 3,350,000 Rp 103,850,000 10

-2 Rp 3,350,000 Rp (6,700,000) 33 Rp 3,350,000 Rp 110,550,000 14

7 Rp 3,350,000 Rp 23,450,000 26 Rp 3,350,000 Rp 87,100,000 16

BM12-1 Return (PT. Global Elektronik) -2 Rp 3,250,000 Rp (6,500,000)

F-12/02 Sales (Toko Cahaya) 6

FS-524 Purchase (PT. Sunrise Elektronik) 15 Rp 3,200,000 Rp 48,000,000

F-12/03 Sales (Toko Azkia 13

F-12/04 Sales (Toko Muhibad) 2

PT. Global Elektronik S001

PT. Atlanta Elektronik S002

PT. Sunrise Elektronik S003

Toko Muhibad C001

Toko Cahaya C002

Toko Purnama C003

Toko Azkia C004

Cash In Bank 1-1100

Petty Cash 1-1200

Account Receivable 1-1300

Allowance for Doubtful Debt 1-1400

Merchandise Inventory 1-1500

Store Supplies 1-1600

Prepaid Rent 1-1700

Prepaid Insurance 1-1800

Prepaid Income Tax 1-1900

Stock Investment 1-2100

Building at Cost 1-3200

Building Accum. Dep. 1-3300

Vehicle at Cost 1-3400

Vehicle Accum. Dep. 1-3500

Equipment Accum. Dep. 1-3700

Credit Card 2-1100

Account Payable 2-1200

Accrued Expense 2-1300

Income Tax Payable 2-1400

PPN Payable 2-1500

PPN Outcome 2-1600

PPN Income 2-1700

Deviden Payable 2-1800

Bank Mandiri Loan 2-2100

Common Stock 3-1100

Income Summary 3-1300

Sales of Merchandise 4-1100

Freight Collected 4-1200

Sales Discount 4-1300

Sales Return 4-1400

Cost of Goods Sold 5-1100

Advertising Expense 6-1100

Telp., Water, & Elect. Expense 6-1200

Rent Expense 6-1300