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Pt. Black & White Purchases Journal December 2016 Debit Vat - in Post Ref. Merchandise Inventory

PT. Black & White made several purchases from suppliers in December 2016 totaling Rp 422,550,000. The company recorded sales of Rp 538,164,000 from various stores. Cash receipts for the month amounted to Rp 163,042,500 while cash payments totaled Rp 102,490,000.

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Frida Sabila
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2K views

Pt. Black & White Purchases Journal December 2016 Debit Vat - in Post Ref. Merchandise Inventory

PT. Black & White made several purchases from suppliers in December 2016 totaling Rp 422,550,000. The company recorded sales of Rp 538,164,000 from various stores. Cash receipts for the month amounted to Rp 163,042,500 while cash payments totaled Rp 102,490,000.

Uploaded by

Frida Sabila
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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PT.

BLACK & WHITE


PURCHASES JOURNAL
December 2016

DEBIT
Post
Date Doc. No. Description Merchandise
Ref. VAT - In
Inventory
DEC 7 F-KV-07/12 PT. KVARTAR Rp 152,250,000 Rp 15,225,000
16 F-IK-16/12 PT. IKEA Rp 163,900,000 Rp 16,390,000
28 F-AL-30/12 PT. ALVANGEN Rp 106,400,000 Rp 10,640,000

TOTAL Rp 422,550,000 Rp 42,255,000

Date Signature
Prepared by :

Posted by :
& WHITE
OURNAL
2016

DEBIT CREDIT
OTHERS OTHERS
Accounts Payable
Acc. No Amount Acc. No. Amount
Rp 167,475,000
Rp 180,290,000
Rp 117,040,000

Rp 464,805,000

RECAPITULATION
DEBIT KREDIT
Acc. No Amount Acc. No Amount
1-150 Rp 422,550,000 2-110 Rp 464,805,000
1-191 Rp 42,255,000

Total Rp 464,805,000 Total Rp 464,805,000


PT. BLACK & WHITE
SALES JOURNAL
December 2016

DEBIT
Post
Date Doc. No. Description Accounts Cost of OTHERS
Ref.
Receivable Merchandise Sold Acc. No.
DEC 8 F-BW-12 TOKO HEKTAR Rp 213,543,000 Rp 143,800,000
14 TOKO OTTAVA Rp 142,857,000 Rp 96,200,000
23 TOKO MASKROS Rp 181,764,000 Rp 122,400,000

TOTAL Rp 538,164,000 Rp 362,400,000

Date Signature
Prepared by :

Posted by :
BLACK & WHITE
LES JOURNAL
ecember 2016

CREDIT
OTHERS Merchandise OTHERS
Sales VAT - Out
Amount Inventory Acc. No. Amount
Rp 194,130,000 Rp 19,413,000 Rp 143,800,000
Rp 129,870,000 Rp 12,987,000 Rp 96,200,000
Rp 165,240,000 Rp 16,524,000 Rp 122,400,000

Rp 489,240,000 Rp 48,924,000 Rp 362,400,000

RECAPITULATION
DEBIT KREDIT
Acc. No Amount Acc. No Amount
1-130 Rp 538,164,000 4-110 Rp 489,240,000
5-110 Rp 362,400,000 2-131 Rp 48,924,000
1-150 Rp 362,400,000

Total Rp 900,564,000 Total Rp 900,564,000


PT. BLACK & WHITE
CASH RECEIPTS JOURNAL
December 2016

DEBIT
Post
Date Doc. No. Description OTHERS
Ref. Cash In Bank
Acc. No Amount
DEC 5 BKM-12-01 TOKO OTTAVA Rp 53,592,500 4-120 Rp 1,657,500
13 BKM-12-02 TOKO MASKROS Rp 50,850,000
20 BKM-12-03 TOKO HEKTAR Rp 58,600,000

TOTAL Rp 163,042,500 Rp 1,657,500

Date Signature RECAPITU


Prepared by : DEBIT
Acc. No
Posted by : 1-110
4-120

Total
CREDIT
OTHERS
Accounts Receivable
Acc. No Amount
Rp 55,250,000
Rp 50,850,000
Rp 58,600,000

Rp 164,700,000

RECAPITULATION
DEBIT KREDIT
Amount Acc. No Amount
Rp 163,042,500 1-130 Rp 164,700,000
Rp 1,657,500

Rp 164,700,000 Total Rp 164,700,000


PT. BLACK & WHITE
CASH PAYMENTS JOURNAL
December 2016

DEBIT
Post
Date Doc. No. Description OTHERS
Ref. Accounts Payable
Acc. No
DEC 1 BKK 12-01 Sewa alat 1 tahun 1-180
1 BKK 12-02 Bayar accruad expenses 2-120
5 BKK 12-03 Pembelian kendaraan 1-340
5 BKK 12-04 PT. IKEA Rp 45,150,000
13 BKK 12-05 PT. ALVANGEN Rp 57,340,000
14 BKK 12-06 Pelunasan pajak SPT masa 2-130
2-132
2-134
22 BKK 12-07 Angsuran pinjaman 2-210
9-110

TOTAL Rp 102,490,000

Date Signature
Prepared by :

Posted by :
K & WHITE
NTS JOURNAL
ber 2016

DEBIT CREDIT
OTHERS OTHERS
Cash In Bank
Amount Acc. No Amount
Rp 45,780,000 Rp 45,780,000
Rp 39,456,500 Rp 39,456,500
Rp 508,320,000 Rp 508,320,000
Rp 45,150,000
Rp 57,340,000
Rp 36,774,600 Rp 42,265,500
Rp 3,515,400
Rp 1,975,500
Rp 14,585,000 Rp 19,835,600
Rp 5,250,600

Rp 655,657,600 Rp 758,147,600

RECAPITULATION
DEBIT KREDIT
Acc. No Amount Acc. No Amount
1-180 Rp 45,780,000 1-110 Rp 758,147,600
1-340 Rp 508,320,000
2-110 Rp 102,490,000
2-120 Rp 39,456,500
2-130 Rp 36,774,600
2-132 Rp 3,515,400
2-134 Rp 1,975,500
2-210 Rp 14,585,000
9-110 Rp 5,250,600

TOTAL Rp 758,147,600 TOTAL Rp 758,147,600


PT. BLACK & WHITE
PETTY CASH JOURNAL
December 2016

Post DEBIT
Date Doc. No. Description
Ref. Account Name
DEC 3 VKK 12-01 Rumah Tangga Kantor Other Operating Expense
15 VKK 12-02 Listrik, Air, dan Telp Nov 2015 Accruad Expenses
16 VKK 12-03 Konsumsi Rapat Akhir Tahun Other Operating Expense
21 VKK 12-04 Kebersihan dan Keamanan Des Other Operating Expense
28 VKK 12-05 Pemeliharaan Perlengkapan & Peralatan Other Operating Expense
30 VKK 12-06 Pemasangan Iklan Advertising Expenses

TOTAL

Date Signature RECA


Prepared by : DEBIT
Acc. No
Posted by : 2-120
6-190
6-200

TOTAL
L

DEBIT CREDIT
Acc. No. Amount Petty Cash
6-200 Rp 1,524,000 Rp 1,524,000
2-120 Rp 4,634,750 Rp 4,634,750
6-200 Rp 498,750 Rp 498,750
6-200 Rp 594,400 Rp 594,400
6-200 Rp 2,565,500 Rp 2,565,500
6-190 Rp 3,547,250 Rp 3,547,250

Rp 13,364,650 Rp 13,364,650

RECAPITULATION
DEBIT KREDIT
Amount Acc. No Amount
Rp 4,634,750 1-120 Rp 13,364,650
Rp 3,547,250
Rp 5,182,650

Rp 13,364,650 TOTAL Rp 13,364,650


PT. BLACK & WHITE
GENERAL JOURNAL
December 2016

DATE DOC. NO DESCRIPTION POST. REF DEBIT


DEC 19 NK-12-1 Accounts Payable Rp 12,815,000
VAT (Value Added Tax) In
Merchandise Inventory
(Retur pembelian ke PT. IKEA)

27 NK-12/01 VAT (Value Added Tax) Out Rp 938,250


Sales Return and Allowance Rp 9,382,500
Accounts Receivable
(Retur penjualan dari TOKO MASKROS)

Merchandise Inventory Rp 6,950,000


Cost of Merchandise Sold
(Retur penjualan dari TOKO MASKROS)

29 BM-12/01 Petty Cash Rp 500,000


Other Operating Expenses
(Koreksi kesalahan)

TOTAL Rp 30,585,750

Date Signature RECAPITULAT


Prepared by : DEBIT
Acc. No
Posted by : 1-120
1-150
2-110
2-131
4-130

TOTAL
CREDIT

Rp 1,165,000
Rp 11,650,000

Rp 10,320,750

Rp 6,950,000

Rp 500,000

Rp 30,585,750

RECAPITULATION
DEBIT KREDIT
Amount Acc. No Amount
Rp 500,000 1-130 Rp 10,320,750
Rp 6,950,000 1-150 Rp 11,650,000
Rp 12,815,000 1-191 Rp 1,165,000
Rp 938,250 5-110 Rp 6,950,000
Rp 9,382,500 6-200 Rp 500,000

Rp 30,585,750 TOTAL Rp 30,585,750


PT. BLACK & WHITE
INVENTORY CARD
December 2016
Code No. : T 1201 Stockholm
Product : Stockholm Chandelier T1201
Location : Store Basement

Post Purchased Sold


Date
Ref. Units Unit Cost Total Units Unit Cost
DEC 1
7 35 Rp 2,250,000 Rp 78,750,000

8 37 Rp 2,200,000

14 23 Rp 2,200,000
16 38 Rp 2,250,000 Rp 85,500,000
19 -3 Rp 2,250,000 -Rp 6,750,000
23 25 Rp 2,250,000
27 -2 Rp 2,250,000
28 18 Rp 2,300,000 Rp 41,400,000

TOTAL 88 Rp 198,900,000 83

Date Signature
Prepared by :

Posted by :
K & WHITE
ORY CARD
ber 2016

Sold Balance
Total Units Unit Cost Total
60 Rp 2,200,000 Rp 132,000,000
60 Rp 2,200,000 Rp 132,000,000
35 Rp 2,250,000 Rp 78,750,000
Rp 81,400,000 23 Rp 2,200,000 Rp 50,600,000
35 Rp 2,250,000 Rp 78,750,000
Rp 50,600,000 35 Rp 2,250,000 Rp 78,750,000
73 Rp 2,250,000 Rp 164,250,000
70 Rp 2,250,000 Rp 157,500,000
Rp 56,250,000 45 Rp 2,250,000 Rp 101,250,000
-Rp 4,500,000 47 Rp 2,250,000 Rp 105,750,000
47 Rp 2,250,000 Rp 105,750,000
18 Rp 2,300,000 Rp 41,400,000
Rp 183,750,000
PT. BLACK & WHITE
INVENTORY CARD
December 2016
Code No. : T 1125 Stockholm
Product : Stockholm Chandelier T1125
Location : Store Basement

Post Purchased Sold


Date
Ref. Units Unit Cost Total Units Unit Cost
DEC 1
7 30 Rp 2,450,000 Rp 73,500,000

8 26 Rp 2,400,000

14 19 Rp 2,400,000
16 32 Rp 2,450,000 Rp 78,400,000
19 -2 Rp 2,450,000 -Rp 4,900,000
23 27 Rp 2,450,000
27 -1 Rp 2,450,000
28 26 Rp 2,500,000 Rp 65,000,000

TOTAL 86 Rp 212,000,000 71

Date Signature
Prepared by :

Posted by :
& WHITE
RY CARD
er 2016

Sold Balance
Total Units Unit Cost Total
45 Rp 2,400,000 Rp 108,000,000
45 Rp 2,400,000 Rp 108,000,000
30 Rp 2,450,000 Rp 73,500,000
Rp 62,400,000 19 Rp 2,400,000 Rp 45,600,000
30 Rp 2,450,000 Rp 73,500,000
Rp 45,600,000 30 Rp 2,450,000 Rp 73,500,000
62 Rp 2,450,000 Rp 151,900,000
60 Rp 2,450,000 Rp 147,000,000
Rp 66,150,000 33 Rp 2,450,000 Rp 80,850,000
-Rp 2,450,000 34 Rp 2,450,000 Rp 83,300,000
34 Rp 2,450,000 Rp 83,300,000
26 Rp 2,500,000 Rp 65,000,000
Rp 171,700,000
PT. BLACK & WHITE
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2016
Customer : TOKO OTTAVA
POST
DATE DESCRIPTION DEBIT CREDIT
REF.

2016 5 Account receivable payment Rp 55,250,000


DEC 14 Sales Rp 142,857,000

Customer : TOKO HEKTAR


POST
DATE DESCRIPTION REF. DEBIT CREDIT

2016 8 Sales Rp 213,543,000


DEC 20 Account receivable payment Rp 58,600,000

Customer : TOKO MASKROS


POST
DATE DESCRIPTION REF. DEBIT CREDIT

2016 5 Account receivable payment Rp 50,850,000


DEC 14 Sales Rp 181,764,000
Rp 10,320,750

Date
Prepared by :

Posted by :
LEDGER

Code : CUST - 01
BALANCE
DEBIT CREDIT
Rp 55,250,000

Rp 142,857,000

Code : CUST - 02
BALANCE
DEBIT CREDIT
Rp 58,600,000
Rp 272,143,000
Rp 213,543,000

Code : CUST - 03
BALANCE
DEBIT CREDIT
Rp 50,850,000

Rp 181,764,000
Rp 171,443,250

Signature
PT. BLACK & WHITE
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2016
Supplier : PT. IKEA
POST BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT

2016 5 Account payable payment Rp 45,150,000


DEC 16 Purchase Rp 180,290,000
19 Purchase return Rp 12,815,000

Supplier : PT. KVARTAR


POST BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT

2016 7 Purchase Rp 167,475,000


DEC

Supplier : PT. ALVANGEN


POST BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT

2016 13 Account payable payment Rp 57,340,000


DEC 28 Purchase Rp 117,040,000

Date Signature
Prepared by :

Posted by :
Code : SUP - 01
BALANCE
CREDIT
Rp 45,150,000

Rp 180,290,000
Rp 167,475,000

Code : SUP - 02
BALANCE
CREDIT
Rp 54,560,000
Rp 222,035,000

Code : SUP - 03
BALANCE
CREDIT
Rp 57,340,000

Rp 117,040,000

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