PT ELEKTRO BRILIAN

Jl. Raya Sekaran No.2, Semarang, Jawa Tangah

All Journals

01/04/2000 To 11/04/2020
11/04/2020 Page 1
20:07:50
ID# Acct# Account Name Debit Credit Job No.

SJ 30/11/2014 Saldo Awal Piutang

FPJ11-12 1-1210 ACCOUNT RECEIVBLE p16.500.000,00
FPJ11-12 1-1210 ACCOUNT RECEIVBLE p16.500.000,00

SJ 20/11/2014 Saldo Awal Piutang

FPJ11-8 1-1210 ACCOUNT RECEIVBLE p15.000.000,00
FPJ11-8 1-1210 ACCOUNT RECEIVBLE p15.000.000,00

SJ 25/11/2014 Saldo Awal Piutang

FPJ11-11 1-1210 ACCOUNT RECEIVBLE p16.500.000,00
FPJ11-11 1-1210 ACCOUNT RECEIVBLE p16.500.000,00

SJ 30/11/2014 Saldo Awal Piutang

C04 1-1210 ACCOUNT RECEIVBLE Rp4.000.000,00
C04 1-1210 ACCOUNT RECEIVBLE Rp4.000.000,00

SJ 30/11/2014 Saldo Awal Piutang

FPJ11-14 1-1210 ACCOUNT RECEIVBLE Rp8.000.000,00
FPJ11-14 1-1210 ACCOUNT RECEIVBLE Rp8.000.000,00

PJ 18/11/2014 Saldo Awal Utang Dagang

NP8-11 2-1210 ACCOUNT PAYABLE p22.000.000,00
NP8-11 2-1210 ACCOUNT PAYABLE p22.000.000,00

PJ 26/11/2014 Saldo Awal Utang Dagang

CG14-11 2-1210 ACCOUNT PAYABLE p25.000.000,00
CG14-11 2-1210 ACCOUNT PAYABLE p25.000.000,00

PJ 26/11/2014 Saldo Awal Utang Dagang

MI14-11 2-1210 ACCOUNT PAYABLE p33.000.000,00
MI14-11 2-1210 ACCOUNT PAYABLE p33.000.000,00

IJ 01/12/2014 Saldo Awal Persediaan Barang Dagang

IJ000001 1-1310 MERCHANDISE INVENTORY p98.000.000,00
IJ000001 1-1310 MERCHANDISE INVENTORY p36.000.000,00
IJ000001 1-1310 MERCHANDISE INVENTORY p42.000.000,00
IJ000001 1-1310 MERCHANDISE INVENTORY p20.000.000,00

CR 01/12/2014 Pelunasan Piutang Karyawan

BKM12-01 1-1100 CASH ON HAND Rp325.000,00
BKM12-01 1-1230 EMPLOYEE RECEIVABLE Rp325.000,00

SJ 02/12/2014 Penjualan Kredit kepada; Toko Alex

FPJ12-01 1-1210 ACCOUNT RECEIVBLE p32.500.000,00
FPJ12-01 1-1210 ACCOUNT RECEIVBLE Rp3.250.000,00
FPJ12-01 1-1210 ACCOUNT RECEIVBLE Rp35.000,00
FPJ12-01 4-1100 SALES OF MERCHANDISE p32.500.000,00
FPJ12-01 2-1310 VAT OUTCOME Rp3.250.000,00
FPJ12-01 4-2100 FREIGHT COLLECTED Rp35.000,00
FPJ12-01 5-1100 COST OF GOOD SOLD p21.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY p10.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY Rp9.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY Rp2.000.000,00

CR 05/12/2014 Pelunasan Piutang dari; Toko Icha

BKM12-02 1-1130 CASH IN BANK Rp7.920.000,00
BKM12-02 1-1210 ACCOUNT RECEIVBLE Rp7.920.000,00

SJ 05/12/2014 Toko Icha: Discounts on FPJ11-14

00000005 1-1210 ACCOUNT RECEIVBLE Rp80.000,00
00000005 4-2300 SALES DISCOUNT Rp80.000,00
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All Journals

01/04/2000 To 11/04/2020
11/04/2020 Page 2
20:07:50
ID# Acct# Account Name Debit Credit Job No.

SJ 05/12/2014 Toko Icha: Credit from 00000005

SJ000001 1-1210 ACCOUNT RECEIVBLE Rp80.000,00
SJ000001 1-1210 ACCOUNT RECEIVBLE Rp80.000,00

PJ 05/12/2014 Pembelian Kredit dari; PT. Nusa Persada

NP2-12 2-1210 ACCOUNT PAYABLE p15.000.000,00
NP2-12 2-1210 ACCOUNT PAYABLE Rp1.500.000,00
NP2-12 1-1310 MERCHANDISE INVENTORY Rp9.000.000,00
NP2-12 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
NP2-12 1-1430 VAT INCOME Rp1.500.000,00

PJ 06/12/2014 Retur Pembelian kepada; PT. Nusa Persada

RNP3-12 2-1210 ACCOUNT PAYABLE Rp2.200.000,00
RNP3-12 2-1210 ACCOUNT PAYABLE Rp220.000,00
RNP3-12 1-1310 MERCHANDISE INVENTORY Rp1.000.000,00
RNP3-12 1-1310 MERCHANDISE INVENTORY Rp1.200.000,00
RNP3-12 1-1430 VAT INCOME Rp220.000,00

PJ 06/12/2014 PT. Nusa Persada: Debit from RNP3-12

RNP3-12 2-1210 ACCOUNT PAYABLE Rp2.420.000,00
RNP3-12 2-1210 ACCOUNT PAYABLE Rp2.420.000,00

CD 06/12/2014 PT Mulya Sejati

BKK12-1 1-1130 CASH IN BANK p102.000.000,00
BKK12-1 1-2100 STOCK INVESTMENT p102.000.000,00

CD 08/12/2014 PT. Mekar Indah

BKK12-2 1-1100 CASH ON HAND p33.000.000,00
BKK12-2 2-1210 ACCOUNT PAYABLE p33.000.000,00

SJ 08/12/2014 Penjualan Kredit; Toko Baru

FPJ12-02 1-1210 ACCOUNT RECEIVBLE p23.600.000,00
FPJ12-02 1-1210 ACCOUNT RECEIVBLE Rp2.360.000,00
FPJ12-02 1-1210 ACCOUNT RECEIVBLE Rp150.000,00
FPJ12-02 4-1100 SALES OF MERCHANDISE p23.600.000,00
FPJ12-02 2-1310 VAT OUTCOME Rp2.360.000,00
FPJ12-02 4-2100 FREIGHT COLLECTED Rp150.000,00
FPJ12-02 5-1100 COST OF GOOD SOLD p15.400.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp5.000.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp7.200.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp3.200.000,00

SJ 09/12/2014 Penjualan Tunai; Toko Bella

NK12-01 1-1210 ACCOUNT RECEIVBLE p13.800.000,00
NK12-01 1-1210 ACCOUNT RECEIVBLE Rp1.380.000,00
NK12-01 1-1210 ACCOUNT RECEIVBLE Rp135.000,00
NK12-01 4-1100 SALES OF MERCHANDISE p13.800.000,00
NK12-01 2-1310 VAT OUTCOME Rp1.380.000,00
NK12-01 4-2100 FREIGHT COLLECTED Rp135.000,00
NK12-01 5-1100 COST OF GOOD SOLD Rp9.000.000,00
NK12-01 1-1310 MERCHANDISE INVENTORY Rp3.000.000,00
NK12-01 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00

CR 09/12/2014 Toko Bella for NK12-01

CR000001 1-1100 CASH ON HAND p15.315.000,00
CR000001 1-1210 ACCOUNT RECEIVBLE p15.315.000,00

CD 10/12/2014 PT. Cipta Gemilang

BKK12-03 1-1130 CASH IN BANK p25.000.000,00
BKK12-03 2-1210 ACCOUNT PAYABLE p25.000.000,00

CD 11/12/2014 Pemegang Kas Kecil

BKK12-03 1-1100 CASH ON HAND Rp2.990.000,00
BKK12-03 6-1100 ADVERTISING EXPENSE Rp800.000,00
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01/04/2000 To 11/04/2020
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20:07:50
ID# Acct# Account Name Debit Credit Job No.

CD 11/12/2014 Pemegang Kas Kecil

BKK12-03 1-1320 SUPPLIES Rp700.000,00
BKK12-03 2-1212 ACCRUED EXPENSE Rp450.000,00
BKK12-03 2-1212 ACCRUED EXPENSE Rp625.000,00
BKK12-03 2-1212 ACCRUED EXPENSE Rp415.000,00

CR 11/12/2014 Penjualan KendaraanTuan Suryo

BKM12-03 1-1110 UNDEPOSIT FUNDS p70.000.000,00
BKM12-03 1-3301 VEHICLES AT COST p80.000.000,00
BKM12-03 1-3302 VEHICLES ACCUMULATED Rp5.000.000,00
BKM12-03 9-4000 GAIN/LOSS SALES OF VEHIC Rp5.000.000,00

CR 12/12/2014 Pelunasan Piutang; Toko Baru

BKM12-04 1-1130 CASH IN BANK p16.500.000,00
BKM12-04 1-1210 ACCOUNT RECEIVBLE p16.500.000,00

SJ 14/12/2014 Penjualan Kredit kepada; Toko Mandala

FPJ12-03 1-1210 ACCOUNT RECEIVBLE p20.644.600,00
FPJ12-03 1-1210 ACCOUNT RECEIVBLE Rp2.180.000,00
FPJ12-03 1-1210 ACCOUNT RECEIVBLE Rp50.000,00
FPJ12-03 4-1100 SALES OF MERCHANDISE p21.800.000,00
FPJ12-03 4-1100 SALES OF MERCHANDISE Rp1.199.000,00
FPJ12-03 2-2110 INSURANCE LIABILITY Rp43.600,00
FPJ12-03 2-1310 VAT OUTCOME Rp2.180.000,00
FPJ12-03 4-2100 FREIGHT COLLECTED Rp50.000,00
FPJ12-03 5-1100 COST OF GOOD SOLD p14.200.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp5.000.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp3.200.000,00

PJ 16/12/2014 Pembelian Kredit; PT. Cipta Gemilang

CG4-12 2-1210 ACCOUNT PAYABLE p23.000.000,00
CG4-12 2-1210 ACCOUNT PAYABLE Rp2.300.000,00
CG4-12 1-1310 MERCHANDISE INVENTORY p11.000.000,00
CG4-12 1-1310 MERCHANDISE INVENTORY p12.000.000,00
CG4-12 1-1430 VAT INCOME Rp2.300.000,00

SJ 17/12/2014 Return Penjualan dari; Toko Bella

NK-105 1-1210 ACCOUNT RECEIVBLE Rp1.800.000,00
NK-105 1-1210 ACCOUNT RECEIVBLE Rp180.000,00
NK-105 4-1100 SALES OF MERCHANDISE Rp1.800.000,00
NK-105 2-1310 VAT OUTCOME Rp180.000,00
NK-105 5-1100 COST OF GOOD SOLD Rp1.200.000,00
NK-105 1-1310 MERCHANDISE INVENTORY Rp1.200.000,00

CD 17/12/2014 Toko Bella

NK-105 1-1100 CASH ON HAND Rp1.980.000,00
NK-105 1-1210 ACCOUNT RECEIVBLE Rp1.980.000,00

SJ 17/12/2014 Return Penjualan kepada; Toko Mandala

NK-207 1-1210 ACCOUNT RECEIVBLE Rp700.000,00
NK-207 1-1210 ACCOUNT RECEIVBLE Rp70.000,00
NK-207 4-1100 SALES OF MERCHANDISE Rp1.600.000,00
NK-207 4-1100 SALES OF MERCHANDISE Rp900.000,00
NK-207 2-1310 VAT OUTCOME Rp70.000,00
NK-207 5-1100 COST OF GOOD SOLD Rp1.000.000,00
NK-207 1-1310 MERCHANDISE INVENTORY Rp1.000.000,00
NK-207 5-1100 COST OF GOOD SOLD Rp600.000,00
NK-207 1-1310 MERCHANDISE INVENTORY Rp600.000,00

SJ 17/12/2014 Toko Mandala: Credit from NK-207

NK-207 1-1210 ACCOUNT RECEIVBLE Rp770.000,00
NK-207 1-1210 ACCOUNT RECEIVBLE Rp770.000,00
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01/04/2000 To 11/04/2020
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20:07:50
ID# Acct# Account Name Debit Credit Job No.

CD 17/12/2014 Setoran Undeposited Fund ke Bank Mandiri

BPB12-2 1-1110 UNDEPOSIT FUNDS p70.000.000,00
BPB12-2 1-1130 CASH IN BANK p70.000.000,00

CD 20/12/2014 PT. Nusa Persada

BKK12-05 1-1130 CASH IN BANK p22.000.000,00
BKK12-05 2-1210 ACCOUNT PAYABLE p22.000.000,00

SJ 20/12/2014 Penjualan Kredit kepada; Toko Vita

FPJ12-04 1-1210 ACCOUNT RECEIVBLE p24.000.000,00
FPJ12-04 1-1210 ACCOUNT RECEIVBLE Rp2.400.000,00
FPJ12-04 1-1210 ACCOUNT RECEIVBLE Rp35.000,00
FPJ12-04 4-1100 SALES OF MERCHANDISE p24.000.000,00
FPJ12-04 2-1310 VAT OUTCOME Rp2.400.000,00
FPJ12-04 4-2100 FREIGHT COLLECTED Rp35.000,00
FPJ12-04 5-1100 COST OF GOOD SOLD p15.500.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp7.500.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp2.000.000,00

CR 22/12/2014 Toko Wahana for 00000208

CR000002 1-1100 CASH ON HAND Rp700.000,00
CR000002 2-1211 ADVANCE FROM CUSTOMER Rp700.000,00

CD 24/12/2014 City Bank

BKK12-06 1-1130 CASH IN BANK Rp4.200.000,00
BKK12-06 2-1110 CREDIT CARD Rp4.200.000,00

CD 26/12/2014 Bank Mandiri Cab. Semarang

BKK12-07 1-1130 CASH IN BANK p16.500.000,00
BKK12-07 2-2100 BANK MANDIRI LOAN p15.000.000,00
BKK12-07 9-1000 INTEREST EXPENSE Rp1.500.000,00

SJ 28/12/2014 Pengiriman Barang Atas Order; Toko Wahana

SOPB-CP/ 1-1210 ACCOUNT RECEIVBLE Rp1.703.400,00
SOPB-CP/ 1-1210 ACCOUNT RECEIVBLE Rp170.000,00
SOPB-CP/ 1-1210 ACCOUNT RECEIVBLE Rp50.000,00
SOPB-CP/ 4-1100 SALES OF MERCHANDISE Rp1.700.000,00
SOPB-CP/ 2-2110 INSURANCE LIABILITY Rp3.400,00
SOPB-CP/ 2-1310 VAT OUTCOME Rp170.000,00
SOPB-CP/ 4-2100 FREIGHT COLLECTED Rp50.000,00
SOPB-CP/ 5-1100 COST OF GOOD SOLD Rp1.100.000,00
SOPB-CP/ 1-1310 MERCHANDISE INVENTORY Rp500.000,00
SOPB-CP/ 1-1310 MERCHANDISE INVENTORY Rp600.000,00

SJ 28/12/2014 Transfer from deposits

SJ000002 2-1211 ADVANCE FROM CUSTOMER Rp700.000,00
SJ000002 1-1210 ACCOUNT RECEIVBLE Rp700.000,00

CD 28/12/2014 PT. Nusa Persada

1 1-1100 CASH ON HAND Rp500.000,00
1 1-1432 DEPOSIT IN PAID Rp500.000,00

CD 30/12/2014 Karyawan
BKK12-08 1-1100 CASH ON HAND Rp3.562.500,00
BKK12-08 6-3100 WAGES &SALARIES EXPENS Rp3.750.000,00
BKK12-08 2-1213 INCOME TAX PAYABLE Rp187.500,00

PJ 30/12/2014 Pembelian Kredit dari; PT. Nusa Persada

SOPB-AI1 2-1210 ACCOUNT PAYABLE Rp1.000.000,00
SOPB-AI1 2-1210 ACCOUNT PAYABLE Rp100.000,00
SOPB-AI1 2-1210 ACCOUNT PAYABLE Rp20.000,00
SOPB-AI1 1-1310 MERCHANDISE INVENTORY Rp1.000.000,00
SOPB-AI1 1-1430 VAT INCOME Rp100.000,00
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01/04/2000 To 11/04/2020
11/04/2020 Page 5
20:07:50
ID# Acct# Account Name Debit Credit Job No.

PJ 30/12/2014 Pembelian Kredit dari; PT. Nusa Persada

SOPB-AI1 5-2000 FREIGHT PAID Rp20.000,00

PJ 30/12/2014 Transfer from deposits

PJ000001 1-1432 DEPOSIT IN PAID Rp500.000,00
PJ000001 2-1210 ACCOUNT PAYABLE Rp500.000,00

CR 30/12/2014 Penerimaan Kembali Piutang yang Dihapuskan daro Toko Baru

BKM12-05 1-1100 CASH ON HAND Rp2.500.000,00
BKM12-05 1-1220 ALLOWANCE FOR DOUBTFU Rp2.500.000,00

CR 31/12/2014 Penerimaan Pendapatan Jasa dari Toko Vita

BKM12-06 1-1100 CASH ON HAND Rp250.000,00
BKM12-06 8-3000 OTHER INCOME Rp250.000,00

CR 31/12/2014 Pendapatan Deviden dari PT Elok Sejahtera

BKM12-07 1-1100 CASH ON HAND Rp8.900.000,00
BKM12-07 8-2000 DIVIDEN INCOME Rp8.900.000,00

CD 31/12/2014 Honda
BKK12- 1-1130 CASH IN BANK p25.000.000,00
BKK12- 1-3301 VEHICLES AT COST p630.000.000,00
BKK12- 2-2200 OTHER LIABILITY p605.000.000,00

Grand Total: .544.512.000,00 .544.512.000,00