6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-1/4

PT. BERKAH
CASH RECEIPT JOURNAL
Desember 2013
(in 000 rupiah)

DEBIT CREDIT
OTHERS
NO. POS Vat
DATE DESCRIPTION SUNDRY ACCOUNT
EVIDENCE REF CASH IN BANK Out ACCOUNT
    ACCOUNT RECEIVABLE ACCOUNT TOTAL
    NO
 
Des. 5 BKM12-1 Toko Dita 16.335.000 16.500.000
Sales Discount 165.000
9 NK12-1 Penjualan tunai 15.315.000 Sales 13.800.000
PPN Outcome 1.380.000
Freight Collected 135.000
11 BKM12-2 Penjualan tuani kendaraan 63.000.000 Vehicle at Cost 80.000.000
Acc. Depretiation 5.000.000
Loss sales of Vehicle 12.000.000

BKM12-3 Toko Baru 16.500.000 16.500.000

12
111.150.000 - 17.165.000 33.000.000 - - 95.315.000

RECAPITULATION
DEBIT CREDIT
Total Account No Total
11110
111.150.000 11210 33.000.000
13302 5.000000 13301 80.000.000
21310 1.380.000
41100 13.000.000
42100 135.000

PT. BERKAH
CASH DISBURSEMENT JOURNAL
6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-2/4
 DESEMBER 2013
(in 000 rupiah)

OTHERS
Income
NO. CHECK POS ACCOUNT PURCHASE
DATE DESCRIPTION ACC. Tax CASH IN BANK
EVIDENCE NO. REFF PAYABLE ACCOUNT TOTAL DISCOUNT
    NO Payable
 
 
Des 8 BKK12-1 PT. Mekar Nusa Dua 44.000.000 880.000 43.120.000
11.000.000
10 BKK12-2 PT. Cipta Pesona 11.000.000 11.000.000
20 BKK12-3 PT. Nusa Persada 22.000.000 Late Fees Exp. 220.000 22.220.000
30 BKK12-4 Peluansan Kartu Kredit Credit Card 4.200.000 4.200.000
BKK12-5 Angsuran pinjaman ke Bank Mandiri
31 bank Loan 15.000.000 16.500.000
Interest Exp. 1.500.000
BKK12-6 Wages and
31 Gaji Karyawan Salaries 3.750.000 187.500 3.562.500
31 BKK12-7 Pengisian Kas kecil Peti Cash 3.350.000 3.350.000

77.000.000 28.000.000 880.000 187.500 103.952.500

RECAPITULATION
DEBIT CREDIT

Account No. Total Account No Total

11120 3.350.000 11110 103.952..500
21120 4.200.000 21300 187.500
21210 77.000.000 53000 880.000
221000 15000000
62900 220.000
63100 3.750.000
91000 1,500.000
105.020.000 105.020.000

PT. BERKAH

6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-3/4

 PETTY CASH
DECEMBER 2013

EVIDENCE DEBIT KREDIT

DATE DESCRIPTION
NO ACCOUNTS ACC. NO TOTAL PETTY CASH
 Des 2 VKK12-1 Brosur Perusahaan  Advertising expenses 800.000 800.000
4 VKK12-2 Office suppliis Office supplies 500.000 500.000
VKK12-3 Ttelepon bulan Nopember Accruad expenses 350.000 350.000
VKK12-4 Listrik bulan Nopember Accruad expenses 575.000 575.000
VKK12-5 Air bulan Nopember Accruad expenses 375.000 375.000
VKK12-6 Pemeliharaan alat-alat Maintainace and Repair 750.000 750.000

3.350.000 3.350.000

6018-P1-13/14 Hak Cipta pada Kemdikbud SPK-4/4