PT ADEM AYEM

NERACA SALDO
November 30, 2020

Account
NAMA AKUN REF DEBIT KREDIT
No

1-1100 Petty Cash 5,000,000

1-1101 Cash In Bank 650,000,000
1-1102 Account Recevaible 480,000,000
1-1103 Allow for Uncollectible Acc 8,500,000
1-1104 Employee Recevaible 5,500,000
1-1105 Merchandise Inventory 133,450,000
1-1106 Office Supplies 153,000,000
1-1107 Value added Tax In (VAT In) 29,450,000
1-1108 Prepaid Income Tax 69,750,000
1-1109 Prepaid Insurance 192,000,000
1-1110 Prepaid Rent 252,000,000
1-1111 Deposit Prepayment 12,000,000
1-2100 Equipment 553,200,000
1-2101 Accumulated Dep - Equipment 355,266,667
1-2102 Vehichle 351,200,000
1-2103 Accumulated Dep- Vehichle 90,775,000
1-2104 Building in progress 84,961,500
2-1000 Account Payable 275,000,000
2-1001 Customer Deposit 15,700,000
2-1002 Wages & Salaries Payable 45,000,000
2-1003 Elec, Telp & Water Payable
2-1004 VAT - Out 39,200,000
2-1005 Income Tax Payable 11,200,000
2-1006 Deviden Payable
2-2100 Bank Loan 310,000,000
3-1100 Ekuitas - Jojon 130,000,000
3-1101 Ekuitas - Cahyono 70,000,000
3-1102 Retained Earning 407,197,333
3-1103 Deviden
3-1104 Income Summary
4-1000 Sales 2,167,500,000
4-1001 Sales discount 21,271,800
4-1002 Sales Return 32,616,700
5-1000 Cost of Good Sold 520,400,000
6-1000 Uncollectible Accounts 2,925,000
6-1001 Depreciation Exp - Vehicles
6-1002 Rent Expense 231,000,000
6-2100 Wages & Salaries Expense 72,300,000
6-2101 Elect, Water & Telp Expense 12,400,000
6-2102 Maintenance Expense 24,800,000
6-2103 Income Tax Expense
6-2104 Depreciation Exp-Equipment
6-2105 Office Supplies Expense 14,600,000
6-2106 Other GA Expense 1,250,000
8-1100 Interest Revenue 1,320,000
8-1101 Other Income 2,840,000
9-1100 Bank Charges 924,000
9-1101 Interest Expense 22,000,000
9-1102 Other Expense 1,500,000
3,929,499,000 3,929,499,000
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 November 2020.

2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 November 2020, dengan rincian sebagai berikut:
a. Bes Deng Ki Rp 250,000,000.00 Tanggal 30 November 2020, Termin 2/10 n/30
b. Elektrolit Siti Rp 80,000,000.00 Tanggal 29 November 2020, Termin 2/10 n/30
c. Impor Ma Rp 150,000,000.00 Tanggal 20 November 2020, Termin 2/10 n/30
Total Rp 480,000,000.00

3 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 November 2020, dengan
rincian sebagai berikut:
a. Miya Rp 3,000,000.00
b. Layla Rp 2,500,000.00
Total Rp 5,500,000.00

4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 November 2020, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga Harga Jual/ Unit
a Kulkas 3 Pintu 6 Rp 8,500,000.00 Rp 51,000,000.00 Rp 10,625,000.00
b Kulkas 2 Pintu 10 Rp 4,500,000.00 Rp 45,000,000.00 Rp 5,625,000.00
c Kulkas 1 Pintu 7 Rp 5,350,000.00 Rp 37,450,000.00 Rp 6,687,500.00
Total Rp 133,450,000.00

6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan November 2020.

7 Prepaid Income Tax

Merupakan Uang Muka PPh dengan rincian sebagai berikut:
a Uang Muka PPh Pasal 23 atas pendapatan Jasa Service Rp 4,750,000.00
b Uang Muka PPh Pasal 22 atas Impor Rp 65,000,000.00
Rp 69,750,000.00
8 Prepaid Rent
Merupakan saldo sewa bangunan yang dibayar pada tanggal 1 Januari 2020 untuk 12 bulan.

9 Accounts Payable
PT TOYIBA Rp 275,000,000.00 Tanggal 30 November 2020, Termin 5/10 n/30

10 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan November 2020.

11 Deposits Paid
PT TOYIBA Rp 12,000,000.00 Tanggal 26 November 2020.

12 Customer Deposits
PT FRANCO Rp 15,700,000.00 Tanggal 30 November 2020.

13 Bank Loan
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2020 11 12,000,000.00 10,000,000.00 2,000,000.00 310,000,000.00
12 12,000,000.00 9,933,333.33 2,066,666.67 300,066,666.67

11
 BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah

Jumlah Dibayar : Empat puluh lima juta rupiah

Keterangan : Pembayaran gaji karyawan terhutang bulan Nov 2020 dengan rincian:
Wages & Salaries

Rp 45,000,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

BKM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS MASUK

Diterima Dari : Miya

Jumlah Diterima : Tiga juta rupiah

Keterangan : Penerimaan pelunasan piutang karyawan Miya tertanggal

30 November 2020

Rp 3,000,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

 ( Parto, M.Si, Ak. ) (Akri, SE )

BKM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS MASUK

Diterima Dari : Impor Ma

Jumlah Diterima : Seratus lima puluh lima juta lima ratus ribu rupiah

Keterangan : - Pelunasan Piutang Dagang tertanggal 20 November 2020

sebesar (Termin 2/10, n/30)
- Uang Muka Penjualan sebesar
(belum termasuk PPN)

Catatan:
Rp 155,500,000.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000063

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

PT TOYIBA
Jababeka Lot #9 No. Faktur :
Tangerang Tanggal :

Kepada : PT ADEM AYEM Termin :

Jalan Beku

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan
1 Kulkas 3 Pintu 3 unit Rp 8,550,000.00
2 Kulkas 2 Pintu 6 unit Rp 4,540,000.00
3 Kulkas 1 Pintu 4 unit Rp 5,400,000.00
 Total Penjualan
Direktur Pemasaran Direktur Akuntansi/ Uang Muka
Keuangan PPN 10%
Piutang Dagang
Bahlul Alam, SE. Krisna Mukti, SE, Ak.

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000101

BKM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS MASUK

Diterima Dari : Bes Deng Ki

Jumlah Diterima : Dua ratus lima puluh juta lima ratus ribu rupiah

Keterangan : - Pelunasan Piutang Dagang tertanggal 30 November 2020

sebesar (Termin 2/10, n/30)
- Uang Muka Penjualan sebesar
(belum termasuk PPN)

Catatan:
Rp 255,500,000.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000063

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

PT ADEM AYEM No. Faktur :

Jalan Beku
Jakarta Tanggal :

Kepada : Bes Deng Ki Termin :

Jl. Kemang Office Jakarta

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan
 1 Kulkas 3 Pintu 2 unit Rp 10,625,000.00
2 Kulkas 2 Pintu 4 unit Rp 5,625,000.00
3 Kulkas 1 Pintu 3 unit Rp 6,687,500.00

Total Penjualan
Direktur Pemasaran Direktur Akuntansi/ Uang Muka
Keuangan PPN 10%
Piutang Dagang
Eko, SE, MM. (Akri, SE )

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000064

BKM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS MASUK

Diterima Dari : Kasir Penjualan Tunai

Jumlah Diterima : lima puluh enam juta enam ratus lima puluh ribu rupiah

Keterangan : Penjualan dengan rincian sbb:

Kulkas 3 Pintu 2 unit
Kulkas 2 Pintu 3 unit
Kulkas 1 Pintu 2 unit
TOTAL PENJUALAN
PPN KELUARAN

Catatan:
Rp 56,650,000.00
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000067 dan 010.000-10.00000068

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta
 PT ADEM AYEM
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : PT TOYIBA

Jumlah Dibayar : Dua ratus tujuh puluh lima juta rupiah

Keterangan : Pelunasan Hutang Dagang atas pembelian kredit tertanggal

30 November 2020. Termin 5/10, n/30

Rp 275,000,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

PT ADEM AYEM BKK No. :

Jalan Beku
Jakarta Tanggal :

BUKTI KAS KELUAR

Dibayarkan kepada : PLN, PDAM, TELKOM

Jumlah Dibayar : Enam juta empat ratus lima puluh ribu rupiah

Keterangan : Pembayaran rekening listrik, air dan telepon bulan Desember 2020

Rp 6,450,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

 ( Parto, M.Si, Ak. ) (Akri, SE )

PT ADEM AYEM BKK No. :

Jalan Beku
Jakarta Tanggal :

BUKTI KAS KELUAR

Dibayarkan kepada : KAS NEGARA (Via Bank Persepsi)

Jumlah Dibayar : Empat ratus dua puluh lima ribu rupiah

Keterangan : Pembayaran pajak masa November 2020 dengan rincian sbb:

Pph Pasal 21

Catatan:
Rp 425,000.00
Pembayaran melalui fasilitas e-payment bank.

Pimpinan, Direktur Akuntansi/ Keuangan,

( Faisal, M.Si, Ak. ) (Imanuel, SE )

BM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

: Berdasarkan nota retur no. 017/RET/LJH/XII/2020, mohon dikirimkan

kembali barang dagangan yang dibeli dari PT. TOYIBA pada
tanggal 05 Desember 2020. Adapun perhitungan harga barang sbb:
1 unit Kulkas 2 Pintu
PPN 10%
TOTAL

Pimpinan, Direktur Akuntansi/ Keuangan, HAL JM

 ( Parto, M.Si, Ak. ) (Akri, SE )

BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : PT TOYIBA

Enam puluh tiga juta tujuh ratus empat puluh lima ribu rupiah
Jumlah Diterima :

Keterangan : Pembayaran hutang Dagang atas pembelian kredit

tertanggal 05 Desember 2020. Termin 5/10, n/30

Rp 63,745,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : Bank Permata

Dua belas juta rupiah

Jumlah Dibayar :

Keterangan : Pembayaran Angsuran Hutang Bank untuk bulan Desember 2020

 Rp 12,000,000

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara (via Bank Persepsi)

Sembilan juta tujuh ratus lima puluh ribu rupiah

Jumlah Dibayar :

Keterangan : Pembayaran PPN yang masih harus disetor masa November 2017:
PPN Keluaran
PPN Masukan

Rp 9,750,000.00

Pimpinan,

( Parto, M.Si, Ak. ) (Akri, SE )

BKK No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

BUKTI KAS KELUAR

Dibayarkan kepada : Kasir Kas Kecil

Jumlah Dibayar : Tiga juta lima ratus empat puluh ribu rupiah
Keterangan : Pengisian dana kas kecil dengan rincian sebagai berikut :
Office Supplies Expense
 Other General & Adm. Expense
Maintenance Expense

Rp 2,150,000.00

Pimpinan, Direktur Akuntansi/ Keuangan,

( Parto, M.Si, Ak. ) (Akri, SE )

BM No. :
PT ADEM AYEM Tanggal :
Jalan Beku
Jakarta

: Deviden tahun 2020 untuk para pemegang saham diumumkan sebesar Rp 1.500
per lembar saham yang beredar dan dilakukan pengenaan PPH Pasal 4 ayat 2
yang dipotong sebesar 10%

Pimpinan, Direktur Akuntansi/ Keuangan, HAL JM

( Parto, M.Si, Ak. ) (Akri, SE )

 01/BKK
02 Desember 2020

g bulan Nov 2020 dengan rincian:

Rp 45,000,000.00

45,000,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

01/BKM
04 Desember 2020

aryawan Miya tertanggal

3,000,000.00

irektur Akuntansi/ Keuangan,

 (Akri, SE )

02/BKM
05 Desember 2020

ma ratus ribu rupiah

anggal 20 November 2020

150,000,000
5,000,000

155,500,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

0013/PJ
05 Desember 2020

2/10, n/30

Total Harga
Rp 25,650,000.00
Rp 27,240,000.00
Rp 21,600,000.00
 Rp 74,490,000.00 MI 74,490,000
Rp 12,000,000.00 VAT IN 6,249,000
Rp 6,249,000.00 AP
Rp 68,739,000.00 DEPOSIT

AP 4,994,000.00
VATIN

MI
03/BKM
06 Desember 2020
AP 63,745,000.00
KASBANK

ratus ribu rupiah

anggal 30 November 2020 245,000,000

250,000,000 5,000,000
5,000,000

255,500,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

0112/FPJ
08 Desember 2020

2/10, n/30

Total Harga
 Rp 21,250,000.00
Rp 22,500,000.00
Rp 20,062,500.00

Rp 63,812,500.00
Rp 5,000,000.00
Rp 5,881,250.00
Rp 64,693,750.00

04/BKM
10 Desember 2020

m ratus lima puluh ribu rupiah

Rp 21,250,000.00
Rp 16,875,000.00
Rp 13,375,000.00
Rp 51,500,000.00
Rp 5,150,000.00

56,650,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

02/BKK
14 Desember 2020
ta rupiah

pembelian kredit tertanggal

275,000,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

03/BKK
16 Desember 2020

luh ribu rupiah

telepon bulan Desember 2020

6,450,000.00

Direktur Akuntansi/ Keuangan,

 (Akri, SE )

04/BKK
17 Desember 2020

rupiah

2020 dengan rincian sbb:

Rp 425,000.00

425,000.00

irektur Akuntansi/ Keuangan,

(Imanuel, SE )

01/BM
19 Desember 2020

/XII/2020, mohon dikirimkan

i PT. TOYIBA pada
itungan harga barang sbb:
4,540,000.00
454,000.00
4,994,000.00

HAL JM
 05/BKK
21 Desember 2020

atus empat puluh lima ribu rupiah

s pembelian kredit
ermin 5/10, n/30

63,745,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

06/BKK
25 Desember 2020

untuk bulan Desember 2020

 Rp 12,000,000

irektur Akuntansi/ Keuangan,

(Akri, SE )

07/BKK
28 Desember 2020

ma puluh ribu rupiah

disetor masa November 2017:

Rp 39,200,000.00
Rp 29,450,000.00

9,750,000.00

(Akri, SE )

08/BKK
30 Desember 2020

uh ribu rupiah
ian sebagai berikut :
Rp 300,000.00
 Rp 350,000.00
Rp 1,500,000.00

2,150,000.00

irektur Akuntansi/ Keuangan,

(Akri, SE )

02/BM
30 Desember 2020

ng saham diumumkan sebesar Rp 1.500 80,000,000

kukan pengenaan PPH Pasal 4 ayat 2 40,000,000
120,000,000 12,000,000

HAL JM
 68,739,000
5,000,000

454,000

4,540,000

63,745,000.00
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

ITEM : Kulkas 3 Pintu

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

Des 1 Opening Balance 6 8,500,000 51,000,000

5 0013/PJ PT TOYIBA 3 8,550,000 25,650,000 9 8,516,667 76,650,000
8 0112/FPJ Bes Deng Ki 2 8,516,667 17,033,333 7 8,516,667 59,616,667
10 04/BKM Penjualan Tunai 2 8,516,667 17,033,333 5 8,516,667 42,583,333

7
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

8
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

ITEM : Kulkas 2 Pintu

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

Des 1 Opening Balance 10 4,500,000 45,000,000

5 0013/PJ PT TOYIBA 6 4,540,000 27,240,000 16 4,515,000 72,240,000
8 0112/FPJ Bes Deng Ki 4 4,515,000 18,060,000 12 4,515,000 54,180,000
10 04/BKM Penjualan Tunai 3 4,515,000 13,545,000 9 4,515,000 40,635,000

9
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

10
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

ITEM : Kulkas 1 Pintu

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY

Des 1 Saldo Awal 7 5,350,000 37,450,000

5 0013/PJ PT TOYIBA 4 5,400,000 21,600,000 11 5,368,182 59,050,000
8 0112/FPJ Bes Deng Ki 3 5,368,182 16,104,545 8 5,368,182 42,945,455
10 04/BKM Penjualan Tunai 2 5,368,182 10,736,364 6 5,368,182 32,209,091
19 01/BM Retur barang -1 5,400,000 (5,400,000) 5 5,361,818 26,809,091

11
 @ Soal Mengelola Buku Besar

PT ADEM AYEM
INVENTORY CARD
Desember 2020

12
PT ADEM AYEM
DAFTAR ASET TETAP
Tahun 2020

Tanggal HPP (Rp) HPP (Rp) Akumulasi Penyusutan Akumulasi Nilai Buku
NO Jenis Aset Tetap Tarif Penambahan Pengurangan
Perolehan 31-Dec-19 31-Dec-20 Tahun 2019 Tahun 2020 Tahun 2020 Tahun 2020

Vehicles
1 Grand Max Juli 2016 12.50% 150,000,000 150,000,000 65,625,000 18,750,000 84,375,000 65,625,000
2 Avanza Jan 2019 12.50% 201,200,000 - 201,200,000 25,150,000 25,150,000 50,300,000 150,900,000
Jumlah 351,200,000 351,200,000 90,775,000 43,900,000 134,675,000 216,525,000

Equipment
1 Computer Agustus 2017 25% 151,200,000 - - 151,200,000 91,350,000 37,800,000 129,150,000 22,050,000
2 Furniture Juli 2017 25% 250,000,000 - - 250,000,000 156,250,000 62,500,000 218,750,000 31,250,000
3 Equipment Maret2017 25% 152,000,000 - - 152,000,000 107,666,667 38,000,000 145,666,667 6,333,333
Jumlah 553,200,000 553,200,000 355,266,667 138,300,000 493,566,667 59,633,333

Total 904,400,000 904,400,000 446,041,667 182,200,000 628,241,667 276,158,333

5
 PEMODAL ALAMAT NPWP JUMLAH (LEMBAR)
Jojon Jl Kenari 8 No 31 Jakarta Pusat 48.903.841.4-722.000 6,500
Cahyono Jl Hanglekir III No 1A Jakarta Pusat 09.254.294.3-407.000 3,500
Nominal per lembar: Rp

JABATAN NAMA NPWP ALAMAT

Direktur Utama Parto 48.903.841.4-722.000 Jl Kenari 5 No 31 Jakarta Pusat
Direktur Keuangan Akir 24.095.641.7-901.000 Jl Cipendawa Kav 1 No 21 Jakarta S
Direktur Pemasaran Eko 87.763.459.2-505.000 Jl. Pasar Minggu Raya No 3 Jakarta
 NOMINAL
130,000,000
70,000,000
20,000

ALAMAT
o 31 Jakarta Pusat
a Kav 1 No 21 Jakarta Selatan
ggu Raya No 3 Jakarta Selatan
 PT ADEM AYEM
Sales Journal
December 2020

DEBIT CREDIT

DATE DOC. NO. CUSTOMER ACCOUNTS OTHERS SALES

RECEIVABLE

1-1102 ACC. NO. AMOUNT 4-1000

8 0112/FPJ Bes Deng Ki Rp 64,693,750 5-1000 Rp 51,197,879 Rp 63,812,500
2-1001 Rp 5,000,000

Rp 64,693,750 Rp 56,197,879 Rp 63,812,500

Rp 120,891,629 Rp

-
Keterangan Nama

Dibuat oleh

Direview oleh
 CREDIT

VAT OUT OTHERS

2-1004 ACC. NO. AMOUNT

Rp 5,881,250 1-1105 Rp 51,197,879

Rp 5,881,250 Rp 51,197,879
120,891,629

Tanggal dan paraf

 PT ADEM AYEM
Purchase Journal
December 2020

DEBIT CREDIT
MERCHANDISE
DATE DOC. NO. VENDOR INVENTORY VAT IN ACCOUNTS PAYABLE OTHERS

1-1105 1-1107 2-1000 ACC. NO. AMOUNT

5 0013/PJ PT TOYIBA Rp74,490,000 Rp 6,249,000 Rp 68,739,000 1-1111 Rp 12,000,000

Rp74,490,000 Rp 6,249,000 Rp 68,739,000 Rp 12,000,000

Rp 80,739,000 Rp 80,739,000

Keterangan Nama Tanggal dan Paraf

Dibuat oleh

Direview oleh
 PT ADEM AYEM
Cash Receipt Journal
December 2020 Page :
DEBIT CREDIT
OTHER OTHER
DATE DOC. NO. ACCOUNT CREDITED CASH IN BANK ACCOUNT
ACC. NO. AMOUNT RECEIVABLES ACC. NO. AMOUNT

1-1101 1-1102
4 01/BKM Pelunasan Piutang Karyawan Rp 3,000,000 1-1104 3,000,000.00
5 02/BKM Pelunasan Piutang Rp 155,500,000 Rp 150,000,000 2-1001 Rp 5,000,000
2-1004 Rp 500,000
6 03/BKM Pelunasan Piutang Rp 255,500,000 Rp 250,000,000 2-1001 Rp 5,000,000
2-1004 Rp 500,000
10 04/BKM Penjualan Tunai Rp 56,650,000 5-1000 Rp 41,314,697 4-1000 Rp 51,500,000
2-1004 Rp 5,150,000
1-1105 Rp 41,314,697

Rp 470,650,000 Rp 41,314,697 Rp 400,000,000 Rp 111,964,697

Rp511,964,697 Rp511,964,697

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Cash Payment Journal
Desember 2020 Page :
DEBIT CREDIT
DATE ACCOUNT DEBITED DOC. NO. OTHER OTHER
ACCOUNTS PAYABLE CASH IN BANK
ACC.NO. AMOUNT ACC. NO. AMOUNT
2-1000 1-1101
2 Pembayaran gaji bln Nov. 01/BKK 2-1002 Rp45,000,000 Rp45,000,000
14 Pelunasan PT TOYIBA 02/BKK Rp 275,000,000 Rp275,000,000
16 Pembayaran Listrik, Air & Telfon 03/BKK 6-2101 Rp6,450,000 Rp6,450,000
17 Setor Pajak PPh 21 04/BKK 2-1005 Rp 425,000 Rp 425,000
21 Pembayaran PT TOYIBA 05/BKK Rp 63,745,000 Rp 63,745,000
25 Pembayaran Hutang Bank 06/BKK 2-2100 Rp 12,000,000 Rp 12,000,000
28 Setor PPN 07/BKK 2-1004 Rp 39,200,000 Rp 9,750,000 1-1107 Rp 29,450,000
30 Pengisian Petty Cash 08/BKK 6-2105 Rp 300,000 Rp 2,150,000
6-2106 Rp 350,000
6-2102 Rp 1,500,000

Rp 338,745,000 Rp 105,225,000 Rp 414,520,000 Rp 29,450,000

Rp 443,970,000 Rp 443,970,000
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Memorial Journal
December 2020
Page :

DATE DOC. NO. ACCOUNT NAME AND DECSRIPTION ACC NO. DEBIT CREDIT

19 01/BM Accounts Payable 2-1000 Rp 4,994,000

Merchandise Inventory 1-1105 Rp 4,540,000
VAT-Out 2-1004 Rp 454,000

30 02/BM Dividend 3-1103 Rp 15,000,000

Income Tax Payable 2-1005 Rp 1,500,000
Dividend Payable 2-1006 Rp 13,500,000

Jumlah Rp 19,994,000 Rp 19,994,000

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RECAPITULATION JOURNAL
December 2020
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1102 64,693,750 4-1000 63,812,500
5-1000 51,197,879 2-1004 5,881,250
2-1001 5,000,000 1-1105 51,197,879
TOTAL 120,891,629 TOTAL 120,891,629
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1101 470,650,000 1-1102 400,000,000
5-1000 41,314,697 1-1104 3,000,000
2-1001 10,000,000
2-1004 6,150,000
4-1000 51,500,000
1-1105 41,314,697
TOTAL 511,964,697 TOTAL 511,964,697
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1105 74,490,000 2-1000 68,739,000
1-1107 6,249,000 1-1111 12,000,000
TOTAL 80,739,000 TOTAL 80,739,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1000 338,745,000 1-1101 414,520,000
2-1002 45,000,000 1-1107 29,450,000
6-2101 6,450,000
2-1005 425,000
2-2100 12,000,000
2-1004 39,200,000
6-2105 300,000
6-2106 350,000
6-2102 1,500,000
TOTAL 443,970,000 TOTAL 443,970,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1000 4,994,000 1-1105 4,540,000
3-1103 15,000,000 2-1004 454,000
2-1005 1,500,000
2-1006 13,500,000
TOTAL 19,994,000 TOTAL 19,994,000
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 5,000,000
SJ 5,000,000
PJ 5,000,000
CRJ 5,000,000
CPJ 5,000,000
MJ 5,000,000

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 650,000,000
SJ 650,000,000
PJ 650,000,000
CRJ 470,650,000 1,120,650,000
CPJ 414,520,000 706,130,000
MJ 706,130,000

Account: Account Number:

GENERAL LEDGER
Account Recevaible 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 480,000,000
SJ 64,693,750 544,693,750
PJ 544,693,750
CRJ 400,000,000 144,693,750
CPJ 144,693,750
MJ 144,693,750

Account: Account Number:

GENERAL LEDGER
Allow for Uncollectible Acc 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 8,500,000
SJ 8,500,000
PJ 8,500,000
CRJ 8,500,000
CPJ 8,500,000
MJ 8,500,000

Account: Account Number:

GENERAL LEDGER
Employee Recevaible 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 5,500,000
SJ 5,500,000
PJ 5,500,000
CRJ 3,000,000 2,500,000
CPJ 2,500,000
MJ 2,500,000
 Jalan Beku
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Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 133,450,000
SJ 51,197,879 82,252,121
PJ 74,490,000 156,742,121
CRJ 41,314,697 115,427,424
CPJ 115,427,424
MJ 4,540,000 110,887,424

Account: Account Number:

GENERAL LEDGER
Office Supplies 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 153,000,000
SJ 153,000,000
PJ 153,000,000
CRJ 153,000,000
CPJ 153,000,000
MJ 153,000,000

Account: Account Number:

GENERAL LEDGER
Value added Tax In (VAT In) 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 29,450,000
SJ 29,450,000
PJ 6,249,000 35,699,000
CRJ 35,699,000
CPJ 29,450,000 6,249,000
MJ 6,249,000

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 69,750,000
SJ 69,750,000
PJ 69,750,000
CRJ 69,750,000
CPJ 69,750,000
MJ 69,750,000

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 192,000,000
SJ 192,000,000
PJ 192,000,000
CRJ 192,000,000
CPJ 192,000,000
MJ 192,000,000
 Jalan Beku
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Account: Account Number:

GENERAL LEDGER
Prepaid Rent 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 252,000,000
SJ 252,000,000
PJ 252,000,000
CRJ 252,000,000
CPJ 252,000,000
MJ 252,000,000

Account: Account Number:

GENERAL LEDGER
Deposit Prepayment 1-1111
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 12,000,000
SJ 12,000,000
PJ 12,000,000 -
CRJ -
CPJ -
MJ -

Account: Account Number:

GENERAL LEDGER
Equipment 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 553,200,000
SJ 553,200,000
PJ 553,200,000
CRJ 553,200,000
CPJ 553,200,000
MJ 553,200,000

Account: Account Number:

GENERAL LEDGER
Accumulated Dep - Equipment 1-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 355,266,667
SJ 355,266,667
PJ 355,266,667
CRJ 355,266,667
CPJ 355,266,667
MJ 355,266,667

Account: Account Number:

GENERAL LEDGER
Vehichle 1-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 351,200,000
SJ 351,200,000
PJ 351,200,000
CRJ 351,200,000
CPJ 351,200,000
MJ 351,200,000
 Jalan Beku
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Account: Account Number:

GENERAL LEDGER
Accumulated Dep- Vehichle 1-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 90,775,000
SJ 90,775,000
PJ 90,775,000
CRJ 90,775,000
CPJ 90,775,000
MJ 90,775,000

Account: Account Number:

GENERAL LEDGER
Building in progress 1-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 84,961,500
SJ 84,961,500
PJ 84,961,500
CRJ 84,961,500
CPJ 84,961,500
MJ 84,961,500

Account: Account Number:

GENERAL LEDGER
Account Payable 2-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 275,000,000
SJ 275,000,000
PJ 68,739,000 343,739,000
CRJ 343,739,000
CPJ 338,745,000 4,994,000
MJ 4,994,000 -

Account: Account Number:

GENERAL LEDGER
Customer Deposit 2-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 15,700,000
SJ 5,000,000 10,700,000
PJ 10,700,000
CRJ 10,000,000 20,700,000
CPJ 20,700,000
MJ 20,700,000

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Payable 2-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 45,000,000
SJ 45,000,000
PJ 45,000,000
CRJ 45,000,000
CPJ 45,000,000 -
MJ -
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Elec, Telp & Water Payable 2-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ -

Account: Account Number:

GENERAL LEDGER
VAT - Out 2-1004
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 39,200,000
SJ 5,881,250 45,081,250
PJ 45,081,250
CRJ 6,150,000 51,231,250
CPJ 39,200,000 12,031,250
MJ 454,000 12,485,250

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1005
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 11,200,000
SJ 11,200,000
PJ 11,200,000
CRJ 11,200,000
CPJ 425,000 10,775,000
MJ 1,500,000 12,275,000

Account: Account Number:

GENERAL LEDGER
Deviden Payable 2-1006
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ 13,500,000 13,500,000

Account: Account Number:

GENERAL LEDGER
Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 310,000,000
SJ 310,000,000
PJ 310,000,000
CRJ 310,000,000
CPJ 12,000,000 298,000,000
MJ 298,000,000
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Ekuitas - Jojon 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 130,000,000
SJ 130,000,000
PJ 130,000,000
CRJ 130,000,000
CPJ 130,000,000
MJ 130,000,000

Account: Account Number:

GENERAL LEDGER
Ekuitas - Cahyono 3-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 70,000,000.00
SJ 70,000,000
PJ 70,000,000
CRJ 70,000,000
CPJ 70,000,000
MJ 70,000,000

Account: Account Number:

GENERAL LEDGER
Retained Earning 3-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 407,197,333
SJ 407,197,333
PJ 407,197,333
CRJ 407,197,333
CPJ 407,197,333
MJ 407,197,333

Account: Account Number:

GENERAL LEDGER
Deviden 3-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ 15,000,000 15,000,000

Account: Account Number:

GENERAL LEDGER
Income Summary 3-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ -
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 2,167,500,000
SJ 63,812,500 2,231,312,500
PJ 2,231,312,500
CRJ 51,500,000 2,282,812,500
CPJ 2,282,812,500
MJ 2,282,812,500

Account: Account Number:

GENERAL LEDGER
Sales discount 4-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 21,271,800
SJ 21,271,800
PJ 21,271,800
CRJ 21,271,800
CPJ 21,271,800
MJ 21,271,800

Account: Account Number:

GENERAL LEDGER
Sales Return 4-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 32,616,700
SJ 32,616,700
PJ 32,616,700
CRJ 32,616,700
CPJ 32,616,700
MJ 32,616,700

Account: Account Number:

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 520,400,000
SJ 92,512,576 612,912,576
PJ 612,912,576
CRJ 612,912,576
CPJ 612,912,576
MJ 612,912,576

Account: Account Number:

GENERAL LEDGER
Uncollectible Accounts 6-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 2,925,000
SJ 2,925,000
PJ 2,925,000
CRJ 2,925,000
CPJ 2,925,000
MJ 2,925,000
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Depreciation Exp - Vehicles 6-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ -

Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 231,000,000
SJ 231,000,000
PJ 231,000,000
CRJ 231,000,000
CPJ 231,000,000
MJ 231,000,000

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 72,300,000
SJ 72,300,000
PJ 72,300,000
CRJ 72,300,000
CPJ 72,300,000
MJ 72,300,000

Account: Account Number:

GENERAL LEDGER
Elect, Water & Telp Expense 6-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 12,400,000
SJ 12,400,000
PJ 12,400,000
CRJ 12,400,000
CPJ 6,450,000 18,850,000
MJ 18,850,000

Account: Account Number:

GENERAL LEDGER
Maintenance Expense 6-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 24,800,000
SJ 24,800,000
PJ 24,800,000
CRJ 24,800,000
CPJ 1,500,000 26,300,000
MJ 26,300,000
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Income Tax Expense 6-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ -

Account: Account Number:

GENERAL LEDGER
Depreciation Exp-Equipment 6-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance -
SJ -
PJ -
CRJ -
CPJ -
MJ -

Account: Account Number:

GENERAL LEDGER
Office Supplies Expense 6-2105
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 14,600,000
SJ 14,600,000
PJ 14,600,000
CRJ 14,600,000
CPJ 300,000 14,900,000
MJ 14,900,000

Account: Account Number:

GENERAL LEDGER
Other GA Expense 6-2106
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 1,250,000
SJ 1,250,000
PJ 1,250,000
CRJ 1,250,000
CPJ 350,000 1,600,000
MJ 1,600,000

Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance - 1,320,000
SJ 1,320,000
PJ 1,320,000
CRJ 1,320,000
CPJ 1,320,000
MJ 1,320,000
 Jalan Beku
JAKARTA

Account: Account Number:

GENERAL LEDGER
Other Income 8-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 2,840,000
SJ 2,840,000
PJ 2,840,000
CRJ 2,840,000
CPJ 2,840,000
MJ 2,840,000

Account: Account Number:

GENERAL LEDGER
Bank Charges 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 924,000
SJ 924,000
PJ 924,000
CRJ 924,000
CPJ 924,000
MJ 924,000

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 22,000,000
SJ 22,000,000
PJ 22,000,000
CRJ 22,000,000
CPJ 22,000,000
MJ 22,000,000

Account: Account Number:

GENERAL LEDGER
Other Expense 9-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Beginning Balance 1,500,000
SJ 1,500,000
PJ 1,500,000
CRJ 1,500,000
CPJ 1,500,000
MJ 1,500,000
106,953,000.00
(37,740,750.00)
5,347,650.00

5,347,650.00
 -
(153,000,000.00)
110,495,000.00
89,795,000.00
 PT ADEM AYEM
TRIAL BALANCE
December 31, 2020
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
1-1100 Petty Cash 5,000,000
1-1101 Cash In Bank 706,130,000
1-1102 Account Recevaible 144,693,750
1-1103 Allow for Uncollectible Acc 8,500,000
1-1104 Employee Recevaible 2,500,000
1-1105 Merchandise Inventory 110,887,424
1-1106 Office Supplies 153,000,000
1-1107 Value added Tax In (VAT In) 6,249,000
1-1108 Prepaid Income Tax 69,750,000
1-1109 Prepaid Insurance 192,000,000
1-1110 Prepaid Rent 252,000,000
1-1111 Deposit Prepayment -
1-2100 Equipment 553,200,000
1-2101 Accumulated Dep - Equipment 355,266,667
1-2102 Vehichle 351,200,000
1-2103 Accumulated Dep- Vehichle 90,775,000
1-2104 Building in progress 84,961,500
2-1000 Account Payable -
2-1001 Customer Deposit 20,700,000
2-1002 Wages & Salaries Payable -
2-1003 Elec, Telp & Water Payable -
2-1004 VAT - Out 12,485,250
2-1005 Income Tax Payable 12,275,000
2-1006 Deviden Payable 13,500,000
2-2100 Bank Loan 298,000,000
3-1100 Ekuitas - Jojon 130,000,000
3-1101 Ekuitas - Cahyono 70,000,000
3-1102 Retained Earning 407,197,333
3-1103 Deviden 15,000,000
3-1104 Income Summary -
4-1000 Sales 2,282,812,500
4-1001 Sales discount 21,271,800
4-1002 Sales Return 32,616,700
5-1000 Cost of Good Sold 612,912,576
6-1000 Uncollectible Accounts 2,925,000
6-1001 Depreciation Exp - Vehicles -
6-1002 Rent Expense 231,000,000
6-2100 Wages & Salaries Expense 72,300,000
6-2101 Elect, Water & Telp Expense 18,850,000
6-2102 Maintenance Expense 26,300,000
6-2103 Income Tax Expense -
6-2104 Depreciation Exp-Equipment -
6-2105 Office Supplies Expense 14,900,000
6-2106 Other GA Expense 1,600,000
8-1100 Interest Revenue 1,320,000
8-1101 Other Income 2,840,000
9-1100 Bank Charges 924,000
9-1101 Interest Expense 22,000,000
9-1102 Other Expense 1,500,000
Amount 3,705,671,750 3,705,671,750

0.00