Acc.

Number Account Name

11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Devident receivable
11203 Other Receivable
11301 Raw Material Inventory
11302 Goods in Process Inventory
11303 Finished Goods Inventory
11304 Component Inventory
11401 Factory Supplies
11402 Store Supplies
11403 Office Supplies
11501 Prepaid Insurance
11601 Value Added Tax - In (VAT In)
12101 Stock Investment in PT BPR LDM
13101 Land
13102 Building at Cost
13103 Accum. Dep. – Building
13104 Factory Equipment at Cost
13105 Accum. Dep. – Factory Equipment
13106 Store Equipment at Cost
13107 Accum. Dep. – Store Equipment
13108 Office Equipment at Cost
13109 Accum. Dep. - Office Equipment
13110 Vehicle at Cost
13111 Accum. Dep. – Vehicle
21101 Accounts Payable
21102 Wages & Salaries Payable
21103 Electricity, Telp. & Water Payable
21104 Value Added Tax - VAT Out
21105 Prepaid Income
21106 Income tax Payable
21107 VAT Payable
22101 Bank Loans
31101 Abdullah’s Equity
31102 Abdullah’s Drawing
32000 Income Summary
41101 Sales of Finished Inventory
41102 Sales Discounts
41103 Sales Returns
51101 Cost of Goods Sold
51102 Purchase Discount
51103 Freight on material purchases
Factory
52101 Wages and Salaries
53001 Goods in Process- Raw Material Expense
53002 Goods in Process- Direct Wages Expense
53003 Goods In process-Factory Overhead Cost
54101 Applied Factory Overhead Cost
54102 Actual Factory Overhead Cost
61101 Salaries Wages Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Store supplies Expense
61105 Depreciation Exp – Store Building
61106 Depreciation Expense. – Store Equipment
61107 Depreciation Expense – Vehicles
61108 Insurance Expense
62101 Wages & Salaries General and Adm Expense
62102 Electricity, Water, Telp Expense
62103 Maintenance Expense
62104 Office supplies Expense
62105 Depreciation Exp – Office Building
62106 Depreciation Exp – Office Equipment
62109 Other General & Adm Expense
81000 Other Income
81101 Interest Revenue
81102 Service Revenue
81103 Devident Revenue
91101 Bank Service Charge
91102 Interest Expense
91103 Other Expense
92000 Tax
92101 Income Tax Expense
 TANGAYA KONVEKSI
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )

DEBIT

DATE INVOICE NO DESCRIPTION MERCHANDISE

INVENTORY

Des 9 124/AN Pembelian (PT ANDARA) 246,060,000

20 089/Dr Pembelian (PT DHIRAMA) 186,649,500
26 130/AN Pembelian (PT ANDARA) 135,050,000

TOTAL……………. 567,759,500
ACCOUNT NUMBER ……………
NVEKSI
RNAL
021

DEBIT CREDIT

VAT-IN ACCOUNT PAYABLE

24,606,000 270,666,000
18,664,950 205,314,450
13,505,000 148,555,000

56,775,950 624,535,450
 TANGAYA KONVEKSI
GENERAL JOURNAL
DECEMBER, 2021
( In Rupiah )

Date Invoice Account Reff Debit

Des 6 71/PJ Cost of Goods Sold 188,125,000
Merchandise Inventory
8 01/NK Sales Returns 14,000,000
Value Added Tax - VAT Out 1,400,000
Account Receivable
Merchandise Inventory 10,000,000
Cost of Goods Sold
15 72/PJ Cost of Goods Sold 145,937,500
Merchandise Inventory
21 01/BM Uncollectible Accounts 7,700,000
Account Receivable
22 01/NB Accounts Payable 22,012,100
Merchandise Inventory
Value Added Tax - In (VAT In)
24 73/PJ Cost of Goods Sold 188,170,000
Merchandise Inventory
Total 577,344,600
 Kredit

188,125,000

15,400,000

10,000,000

145,937,500

7,700,000

20,011,000
2,001,100

188,170,000
577,344,600
 TANGAYA KONVEKSI
CASH RECEIPT JOURNAL
DECEMBER, 2021

DEBIT

INVOICE OTHERS
DATE DESCRIPTION
NO CASH IN BANK
ACCOUNT ACC. NO

Des 2 01/BKM Karyawan 1,875,000

7 02/BKM Toko Armida 244,773,375 Sales Discounts 41102
13 03/BKM Toko Lavender 228,112,500
14 04/BKM Toko Marvello 203,568,750
28 05/BKM Toko Lavender 274,312,500
TOTAL ………………… 952,642,125
ACCOUNT NUMBER………………….
YA KONVEKSI
CEIPT JOURNAL
EMBER, 2021
( In Rupiah )
CREDIT
OTHERS OTHERS
ACCOUNT
RECEIVABLE
TOTAL ACCOUNT ACC. NO TOTAL

Other Receivable 11203 1,875,000

4,995,375 249,768,750
228,112,500
203,568,750
274,312,500
4,995,375 955,762,500 1,875,000
 TANGAYA KONVEKSI
CASH PAYMENT JOURNAL
DECEMBER, 2021

DEBIT

INVOICE OTHERS
DATE DESCRIPTION ACCOUNT
NO.
PAYABLE
ACCOUNT

Des 1 01/BKK Bagian Gaji dan Upah Accrued Expense

2 02/BKK PT Andara 325,875,000
10 03/BKK BANK ESEMKA Bank Loans
Interest Expense
17 04/BKK PT Dhirama 297,343,750
19 05/BKK PLN, PDAM dan Telkom Electricity, Telp. & Water Expense
30 06/BKK Bagian Kas Kecil Petty Cash
31 07/BKK PT Andara 270,666,000

TOTAL ………………… 893,884,750

ACCOUNT NUMBER………………….
TANGAYA KONVEKSI
SH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah )
EBIT CREDIT
OTHERS OTHERS
CASH IN BANK
ACC NO. TOTAL ACCOUNT ACC NO. TOTAL

31,250,000 31,250,000
316,098,750 Purchase Discount 9,776,250
9,000,000 13,950,000
4,950,000
297,343,750
2,625,000 2,625,000
3,993,750 3,993,750
270,666,000

51,818,750 935,927,250 9,776,250

 TANGAYA KONVEKSI
PETTY CASH
DECEMBER, 2021
( In Rupiah )
INVOICE
DATE DESCRIPTION
NO
Des 5 01/VKK Pembelian Perlengkapan
11 02/VKK Pembayaran biaya iklan
23 03/VKK Perbaikan lantai toko
25 04/VKK Pembayaran biaya newspaper dan tabloid
27 05/VKK Pembelian Perlengkapan

TOTAL …………………………
TANGAYA KONVEKSI
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
ACCOUNT ACC NO. TOTAL PETTY CASH
Office Supplies 1,218,750 1,218,750
Other Expense 625 625
Maintenance Expense 650 650
Newspaper & Tabloid Expense 500 500
Office Supplies 1,000,000 1,000,000

TOTAL ……………………………. 3,993,750 3,993,750