P

CASH

DATE DOC. NO DESCRIPTION POST REF

Des 4 BKK-12-01 Sewa Alat Khusus

4 BKK-12-02 Gaji Karyawan yang terutang
5 BKK12-03 Kendaraan Operasional
6 BKK 12-04 PT. SENTOSA
13 BKK 12-05 Pelunasan Pajak SPT

14 BKK 12-06 PT. BERKAH SEJATI

TOTAL..........
ACCOUNT NUMBER..........
 PT. GALERIA JAYA
CASH PAYMENT JOURNAL
December 2017

DEBIT
OTHERS
ACCOUNT PAYABLE
ACC. NO AMOUNT
1-180 Rp 48,000,000
2-120 Rp 127,500,000
1-340 Rp 1,128,000,000
Rp 90,470,000
2-130 Rp 76,468,000
2-132 Rp 7,093,000
2-134 Rp 4,003,000
Rp 100,250,000
 (In Rupiah)
CREDIT
OTHERS
CASH IN BANK
ACC. NO AMOUNT
Rp 48,000,000
Rp 127,500,000
Rp 1,128,000,000
Rp 90,470,000
Rp 87,564,000

Rp 100,250,000
 RECAPITULATION

DEBIT KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

TOTAL TOTAL
 PT. GALERIA JA
CASH RECEIPT JO
December 201

POST
DATE DOC. NO DESCRIPTION
REF

Des 6 BKM 12-01 TOKO MERIAH

12 BKM 12-02 TOKO SERIBU JAM

TOTAL..........
ACCOUNT NUMBER..........
 PT. GALERIA JAYA
CASH RECEIPT JOURNAL
December 2017

DEBIT CREDIT

OTHERS
CASH IN BANK ACCOUNT RECEIVABLE
ACC NO AMOUNT

Rp 110,465,600 4-120 Rp 2,254,400 Rp 112,720,000

Rp 97,350,000 Rp 97,350,000
 (In Rupiah)
CREDIT RECAPITULATION

OTHERS DEBIT KREDIT

ACC. NO AMOUNT ACC. NO AMOUNT ACC. NO

TOTAL TOTAL
ATION Date Signature
Prepared
KREDIT :
by
Posted
AMOUNT :
by
 PT. GA
PURCH
Dec

POST
DATE DOC. NO DESCRIPTION
REF

Des 7 F-BB-07/12 PT. ABADI WATCH

TOTAL..........
ACCOUNT NUMBER..........
 PT. GALERIA JAYA
PURCHASE JOURNAL
December 2017
(In Rupiah)
DEBIT CREDIT

MERCHANDISE INVENTORY VAT IN ACCOUNTS PAYABLE

Rp 165,900,000 Rp 18,249,000 Rp 184,149,000

 RECAPITULATION

DEBIT KREDIT

ACC. NO AMOUNT ACC. NO AMOUNT

TOTAL TOTAL
 DEBIT

POST
DATE DOC. NO DESCRIPTION
REF ACCOUNT RECEIVABLE

Des 5 F-GJ-12-01 TOKO SERIBU JAM Rp 176,712,000

11 F-GJ-12-02 TOKO FUNNY WATCH Rp 166,278,000
14 F-GJ-12-03 TOKO MERIAH Rp 117,882,000

TOTAL..........
ACCOUNT NUMBER..........
 PT. GALERIA JAYA
SALES JOURNAL
Dec-17

DEBIT CREDIT

COST OF MERCHANDISE
SALES VAT OUT
SOLD

Rp 127,360,000 Rp 159,200,000 Rp 17,512,000

Rp 119,840,000 Rp 149,800,000 Rp 16,478,000
Rp 86,300,000 Rp 106,200,000 Rp 11,682,000
DIT RECAPITULATION

MERCHANDISE
DEBIT
INVENTORY
ACC. NO AMOUNT
Rp 127,360,000
Rp 119,840,000
Rp 86,300,000
TOTAL
 (In Rupiah)
RECAPITULATION

KREDIT

ACC. NO AMOUNT

TOTAL
 PT. GALERIA JAYA
PETTY CASH JOURNAL
Dec-17

POST
DATE DOC. NO DESCRIPTION
REF

Berbagai keperluan rumah tangga

Des 5 VKK 12-01
kantor
Pembayaran Listrik, Air, dan
15 VKK 12-02
Telepon

TOTA
 PT. GALERIA JAYA
PETTY CASH JOURNAL
Dec-17

DEBIT

ACCOOUNT NAME ACC. NO AMOUNT

Other Operating Expense 6-200 Rp 3,065,000

Accrued Expense 2-120 Rp 9,746,500

TOTAL....................
 (In Rupiah)
CREDIT RECAPITULATION
PETTY CASH DEBIT KREDIT
ACC.
Rp 3,065,000 ACC. NO AMOUNT
NO
Rp 9,746,500

TOTAL TOTAL
LATION
KREDIT

AMOUNT
 PT. GALERIA JAYA
GENERAL JOURNAL
December 2017

DATE DOC NO DESCRIPTION POS REF

Des 14 BM 12-01 Accounts Receivable 1-130
Allowance of Doubtful Debt 1-140
(Penghapusan Piutang tak tertagih TOKO JELITA

TOTAL....................
YA
AL

(In Rupiah) RECAPITULATION

DEBIT CREDIT DEBIT
Rp 51,350,000 ACC. NO AMOUNT
Rp 51,350,000

TOTAL
ECAPITULATION
KREDIT
ACC. NO AMOUNT

TOTAL
 PT. GALERIA JAYA
INVENTORY CARD
December 2017

CODE : NF-3
PRODUCT : NAVI FORCE
LOCATION : STORE BASEMENT
PURCHASED SO
POST
DATE
REF UNIT UNIT COST TOTAL UNIT

Des 1
5 27
7 35 Rp 2,500,000 Rp 87,500,000

25
14
8
7

TOTAL
T. GALERIA JAYA
VENTORY CARD
December 2017
(In Rupiah)

SOLD Balance

UNIT COST TOTAL UNIT UNIT COST TOTAL

60 Rp 2,400,000 Rp 144,000,000
Rp 2,400,000 Rp 64,800,000 33 Rp 2,400,000 Rp 79,200,000
33 Rp 2,400,000 Rp 79,200,000
35 Rp 2,500,000 Rp 87,500,000
Rp 2,400,000 Rp 60,000,000 8 Rp 2,400,000 Rp 19,200,000
35 Rp 2,500,000 Rp 87,500,000
Rp 2,400,000 Rp 19,200,000
Rp 2,500,000 Rp 17,500,000
 PT. GALERIA J
INVENTORY C
December 20

CODE : NC-8
PRODUCT : NAVI CURRENT
LOCATION : STORE BASEMENT
PURCHASED
POST
DATE
REF UNIT UNIT COST TOTAL

Des 1
5
7 28 Rp 2,800,000 Rp 78,400,000

TOTAL
PT. GALERIA JAYA
INVENTORY CARD
December 2017

SOLD Balance

UNIT UNIT COST TOTAL UNIT UNIT COST

55 Rp 2,720,000
23 Rp 2,720,000 Rp 62,560,000 32 Rp 2,720,000
32 Rp 2,720,000
28 Rp 2,800,000
22 Rp 2,720,000 Rp 59,840,000 10 Rp 2,720,000
28 Rp 2,800,000
10 Rp 2,720,000 Rp 27,200,000 20 Rp 2,800,000
8 Rp 2,800,000 Rp 22,400,000
 (In Rupiah)

Balance

TOTAL

Rp 149,600,000
Rp 87,040,000
Rp 87,040,000
Rp 78,400,000
Rp 27,200,000
Rp 78,400,000
Rp 56,000,000
 PT. GALERIA JAYA
SUBSIDIARY LEDGER-ACCOUNT REC
December 2017
(In Rupiah)

Nama : TOKO JELITA

DATE DESCRIPTION REF DEBIT

Des 1 Balance
14 GJ-1 Rp 51,350,000

Nama : TOKO MERIAH

DATE DESCRIPTION REF DEBIT

Des 1 Balance
6 CRJ-1
14 SJ-1 Rp 117,882,000

Nama : TOKO FUNNY WATCH

DATE DESCRIPTION REF DEBIT

Des 1 Balance
11 SJ Rp 166,278,000

Nama : TOKO SERIBUJAM

DATE DESCRIPTION REF DEBIT

Des 1 Balance
5 SJ-1 Rp 176,712,000
12 CRJ-1
ALERIA JAYA
ER-ACCOUNT RECEIVABLE
ember 2017
In Rupiah)

Kode : CUST-01
BALANCE
CREDIT
DEBIT CREDIT
Rp 51,350,000
Rp -

Kode : CUST-02
BALANCE
CREDIT
DEBIT CREDIT
Rp 112,720,000
Rp 112,720,000 Rp -
Rp 117,882,000

Kode : CUST-03
BALANCE
CREDIT
DEBIT CREDIT
Rp 98,490,000
Rp 264,768,000

Kode : CUST-04
BALANCE
CREDIT
DEBIT CREDIT
Rp 97,530,000
Rp 274,242,000
Rp 97,530,000 Rp 176,712,000
 PT. GALERIA JAYA
SUBSIDIARY LEDGER-ACCOUNT PAYA
December 2017
(In Rupiah)

Nama : PT. SENTOSA

DATE DESCRIPTION REF DEBIT

Des 1 Balance
6 CPJ-1 Rp 90,470,000

Nama : PT. ABADIWATCH

DATE DESCRIPTION REF DEBIT

Des 1 Balance
7 PJ

Nama : PT. BERKAH SEJATI

DATE DESCRIPTION REF DEBIT

Des 1 Balance
14 CPJ-1 Rp 100,250,000
GALERIA JAYA
DGER-ACCOUNT PAYABLE
ecember 2017
(In Rupiah)

Kode : SUP-01
BALANCE
CREDIT
DEBIT CREDIT
Rp 90,470,000
Rp -

Kode : SUP-02
BALANCE
CREDIT
DEBIT CREDIT
Rp 79,100,000
Rp 184,149,000 Rp 263,249,000

Kode : SUP-03
BALANCE
CREDIT
DEBIT CREDIT
Rp 100,250,000
Rp -