This document provides a posting report and transaction report for a store called "Toko Berkat Laris" for the month of January 2012. It details the store's cash, bank, accounts receivable, inventory, and expense transactions for the month through a series of vouchers. Major transactions include opening cash and inventory balances, purchases and sales recorded to accounts receivable, expenses paid from cash and bank, and closing balances at the end of the month.

1. TOKO BERKAT LARIS Sunday, October 21 , 2012 08:25 PM Page 1
POSTING REPORT For Januav,2A12
Account Description Debit Credit
Voucher: 1 Date.02-Jan-12 Folio:
IOOO KAS 100,000,032.00
3OOO MODAL PALUI 100,000,032.00
Voucher: 2 Date: 02-Jan-12 Folio:
101O BANK 90,000,032.00
1OOO KAS 90,000,032.00
Voucher: 3Date:02-Jan-12 Folio:
1O4O SEWA BAYAR DI MUKA 1,2OO,O32.OO
1010 BANK 1,200,032.00
Voucher:4 Date: 02-Jan-12 Folio:
1050 PERALATAN TOKO 5,000,032.00
1000 KAS 5,000,032.00
Voucher: 5 Dale:02-Jan-12 Folio:
5010 PEMBELTAN 50,000,032.00
1010 BANK 50,000,032.00
Voucher:6 Date: 04-Jan-12 Folio:
4OOO PENJUALAN s5,032.00
1OOO KAS 55,032.00
Voucher: 7 Date:04-Jan-12 Folio:
101O BANK 55,000,032.00
1OOO KAS 55,000,032.00
Voucher: 8 Date:05-Jan-12 Folio:
4O1O RETUR & POT. PENJUALAN 2,OOO,O32.OO
1010 BANK 2,000,032.00
Voucher:9 Date: 06*Jan-12 Folio:
5010 PEMBELTAN 75,000,032.00
2OOO,OOIHUTANG DAGANG TOKOABC 75,OOO,O32.OO
Voucher: 10 Date: 07-Jan-12 Folio:
IO2O.OOIPIUTANG DAGANG GARBUS 4O,OOO,O32.OO
4000 PENJUALAN 40,000,032.00
Voucher: 11 Date: 07-Jan-12 Folio:
IO2O.OOiPIUTANG DAGANG SARWIN 45,OOO,O32,OO
4000 PENJUALAN 45,000,032.00
Voucher: 12 Date:08-Jan-12 Folio,
4O1O RETUR & POT. PENJUALAN 3,000,032.00
1 O2O"OO2PIUTANG DAGANG SARWIN 3,000,032.00
Voucher: 13 Date:08-Jan-12 Folio:
5O2O RETUR & POT. PEMBELIAN 2,500,032.00
2OOO.OOIHUTANG DAGANG TOKO ABC 2,500,032.00

2. TOKO BERKAT LARIS Sunday, October 21, 2012 08:25 PM Page 2
POSTING REPORT For Januav,2012
Account Description Debit Credit
Voucher: 14 Date: 08-Jan-12 Folio:
5O3O BIAYAANGKUT PEMBELIAN 2,OOO,O32.OO
1010 BANK 2,000,032.00
Voucher: 15 Date:0$Jan-12 Folio:
2OOO.OOIHUTANG DAGANG TOKO ABC 72,500,032.00
5O2O RETUR & POT. PEMBELIAN 1,450,000.00
1O1O BANK 71,050,032.00
Voucher: 16 Date: 10-Jan-12 Folio:
1OOO KAS 39,400,032.00
4O1O
,1
RETUR & POT. PENJUALAN 600,000.00
O2O.OO 1PI UTANG DAGANG GARBUS 40,000,032.00
Voucher: 17 Date: 10-Jan-12 Folio:
IOOO KAS 41,370,032.00
4O1O RETUR & POT. PENJUALAN 620,000.00
1 O2O.OO2PIUTANG DAGANG SARWIN 41,990,032.00
Voucher: 18 Date: 10-Jan-12 Folio:
1O1O BANK 80,170,032.00
IOOO KAS 80,170,032.00
Voucher: 19 Date:11-Jan-12 Folio:
6020 BIAYAALAT TULIS KANTOR 25,A32.OA
1OOO KAS 25,032.00
Voucher:20 Date:12-Jan-12 Folio:
601O B]AYA KONSUMSI 50,032.00
IOOO KAS 50,032.00
Voucher: 21
Date:12-Jan-12 Folio:
6030 BIAYA LISTRIK,AIR,TELEPON 1OO,O32.OO
1000 KAS 100,032.00
Voucher: 22 Date:14-Jan-12 Folio:
6040 BIAYA PEMELIHARAAN PERALATAN TOKO 50,032.00
1OOO KAS 50,032.00
Voucher:23 Date: 15-Jan-12 Folio:
5010 PEMBELTAN 25,000,032.00
1010 BANK 25,000,032.00
Voucher:24 Date: 16-Jan-12 Folio:
5010 PEMBELIAN 100,000,032.00
2000.001HUTANG DAGANG TOKOABC 100,000,032.00
Voucher:25 Date:17-Jan-12 Folio:
5030 BIAYAANGKUT PEMBELIAN 2,500,032.00
1010 BANK 2,500,032.00
Voucher:26 Date: 18-Jan-12 Folio:
IOOO KAS 15,000,032.00
4OOO PENJUALAN 15,000,032.00

3. TOKO BERKAT LARIS Sunday, October 21,2012 08:25 PM Page 3
POSTING REPORT For January,2A12
Account Description Debit Credit
Voucher:27 19-Jan-12
Date: Folio:
IO2O.OOIPIUTANG DAGANG GARBUS 60,000,032.00
4000 PENJUALAN 60,000,032.00
Voucher:28 Date.2UJan-12 Folio:
IO2O,OOiPIUTANG DAGANG SARWIN 55,OOO,O32.OO
4000 PENJUALAN 55,000,032.00
Voucher: 29 Dale:22-Jan-12 Folio:
1O2O.OO:PIUTANG DAGANG GALUH 2O,OOO,O32.OO
4000 PENJUALAN 20,000,032.00
Voucher: 30 Date:23-Jan-12 Folio:
6000 BIAYAGAJI 2,500,032.00
IOOO KAS 2,500,032.00
Voucher: 31 Date:24-Jan-12 Folio:
6020 BIAYAALATTUL]SKANTOR 50,032.00
1OOO KAS s0,032.00
Voucher: 32 Date: 25-Jan-12 Folio.
601O BIAYA KONSUMSI 75,032.00
IOOO KAS 75,032.00
Voucher: 33 Date:26-Jan-12 Folio:
1OOO KAS 19,700,032.00
4O1O RETUR& POT. PENJUALAN 300,000.00
1 O2O.OO:PIUTANG DAGANG GALUH 20,000,032.00
Voucher: 34 Date:27-Jan-12 Folio:
1000 KAS 55,000,032.00
IO2O.OO,PIUTANG DAGANG SARWIN 55,OOO,O32.OO
Voucher: 35 Date:27-Jan-12 Folio:
10,10 BANK 74,700,O32.OO
1OOO KAS 74,740,O32.O0
Voucher: 36 Date:28-Jan-12 Folio:
6030 BIAYA LISTRIK,AIR,TELEPON 175,032.00
1000 KAS 175,032.00
Voucher: 37 Date:29-Jan-12 Folio:
5010 PEMBELIAN 25,000,032.00
2OOO.OOiHUTANG DAGANG TOKO BCD 25,OOO,O32.OO
Voucher: 38 Date:30-Jan-12 Folio:
1000 KAS 20,000,032.00
4000 PENJUALAN 20,000,032.00
Voucher: 39 Date: 31-Jan-12 Folio:
601O BIAYA KONSUMSI 100,032.00
1OOO KAS 100,032"00

4. TOKO BERKAT LARIS Sunday, october 21,2a12 08:25 PM Page 4
, POSTING REPORT For January 2012
Account Description Debit Credit
Voucher:40 Date: 31-Jan-12 Folio:
6060 BIAYA SERBA-SERBI 30,032.00
lOOO KAS 30,032.00
Voucher:41 Date:31-Jan-12 Folio:
6070 BIAYAADMINISTRASI BANK 50,032.00
1O1O BANK 50,032.00
Voucher:42 Date: 31-Jan-12 Folio:
101O BANK 125,032.00
4O2O PENDAPATAN JASA GIRO 125,032.O4
Voucher: 43 Date: 31-Jan-12 Folio:
2O1O HUTANG GAJI 500,032.00
6000 BIAYA GAJI 500,032.00
Voucher:44 Date: 31-Jan-12 Folio:
5OBO SEWATOKO
BIAYA 1OO,O32.OO
1O4O MUKA
SEWA BAYAR DI 1OO,O32"OO
Voucher:45 Date: 31-Jan-12 Folio:
6080 BIAYAAKUM PERALATAN TOKO 83,349.90
15OO AKUM. PENYUSUTAN PERALATANTOKO 83,349.90
Voucher:46 Date: 31-Jan-12 Folio:
5000 HPP 100,000,032,00
1O3O PERSEDIAAN BARANG DAGANG 1OO,OOO,O32.OO
47
Voucher: Date: 05-Jan-12 Folio:
1000 KAS 1,750,032.00
5020 RETUR & POT. PEMBELTAN 1,750,032.00
Voucher:48 Date: 06-Jan-12 Folio:
5O3O BIAYAANGKUT PEMBELIAN 1,000,032.00
1OOO KAS 1,000,032.00

5. TOKO BERKAT LARIS Sunday, October 21 ,2012 08:26 PM Page 1
TRANSACTION REPORT For January, 2012
Voucher Date Folio Description Debit Credit
1000: KAS Prior Balance: o_oo
1 A2-Jan-12 100,000,032.00
2 02-Jan-12 90,000,032.00
4 02-Jan-12 5,000,032.00
6 O4-Jan-12 55,032.00
7 04-Jan-12 55,000,032.00
47 05-Jan-12 1,750,032.00
48 06-Jan-12 1,000,032.00
16 1O-Jan-12 39,400,032.00
17 10-Jan-12 41,370,032_40
18 1A-Jan-12 80,170,032.00
19 11-Jan-12 25,032.00
2A 12-Jan-12 50,032.00
21 12-Jaa-12 100,032.00
22 14-Jan-12 50,032.00
26 1B-Jan-12 15,000,032.00
30 23-Jan-12 2,500,032.00
31 24-Jan-12 50,032.00
32 25-Jan-12 75,032.00
33 26-Jan-12 19,700,032.00
34 27-Jan-12 55,000,032.00
35 27-Jan-12 74,70A,032.O0
36 28-Jan-12 175,032.00
38 30-Jan-12 20,000,032.00
39 31-Jan-12 100,032.00
40 31-Jan-12 30,032.00
Net Change: 16,860,288.00 CurrentBalance 16,860,288.00
{0{0: BANK Prior Balance: 0-00
2 A2-Jan-12 90,000,032.00
3 02-Jan-12 1,200,032_00
5 02-Jan-12 50,000,032.00
7 04-Jan-12 55,000,032.00
8 05-Jan-12 2,000,032.00
14 08-Jan-12 2,000,032.00
15 09-Jan-12 71,0s0,032.00
18 1O-Jan-12 80,170,032.00
23 15-Jan-12 25,000,032.00
25 17-Jan-12 2,500,032,00
35 27-Jan-12 74,704,032.O4
41 31-Jan-12 50,032.00
42 31-Jan-12 125,032.00
Net Change: ({46,194,904.00} CurrentBalance {46,194,904.00
1020.001 : PIUTANG DAGANG GARBUS Prior Balance: 0.00
10 O7-Jan-12 40,000,032.00
16 10-Jan-12 40,000,032.00
27 19-Jan-12 60,000,032.00
Net Ghange: (60,000,032.00) CurrentBalance 60,000,032.00
1A24.002: PIUTANG DAGANG SARWIN Prior Balance: 0.00
11 07-Jan-12 45,000,032.00
12 08-Jan-12 3,000,032.00
17 10-Jan-12 41,990,032.00
28 20-Jan-12 55,000,032.00
34 27-Jan-12 55,000,032.00
Net Change: (9,968.00) CurrentBalanee 9,968.00

6. TOKO BERKAT LARIS Sunday, October 2'l ,2012 08:26 PM Page 2
TRANSACTION REPORT For Januav. 2012
Voucher Date Folio Description Debit Credit
1020.003 : PIUTANG DAGANG GALUH Prior Balance: 0.00
29 22-Jan-12 20,000,032.00
33 26-Jan-12 20,000,032.00
Net Change: 0 CurrentBalance 0.00
1O3O : PERSEDIAAN BARANG DAGANG Prior Balance: 0.00
46 31-Jan-12 100,000,032.00
Net Ghange: 1 00,000,032.00 CurrentBalance {00,000,032.00
1040 : SEWA BAYAR Dl MUKA Prior Balance: 0.00
3 02-Jan-12 1,200,032.00
44 31-Jan-12 100,032.00
Net Change: (1,100,000.00) CurrentBalance 1,100,000.00
1050: PERALATAN TOKO Prior Balance:
4
02-Jan-12 5,000,032.00
Net Change: (5,000,032.00) CurrentBalance 5,000,032.00
{5OO : AKUftt. PENYUSUTAH PERALATAN TOKO Prior Balance:
45 31-Jan-12 83,349.90
Net Change: 83,349.90 CurrentBalance 83,349.90
2000.001 : HUTANG DAGANG TOKOABC Prior Balance: 0.00
9 06-Jan-12 75,000,032.00
13 08-Jan-12 2,500,032.00
15 09-Jan-12 72,500,032.00
24 16-Jan-12 100,000,032.00
Net Change: 105,000,064.00 CurrentBalance 105,000,064.00
2000.002: HUTANG DAGANG TOKO BCD Prior Balance: 0.00
37 29-Jan-12 25,000,032.00
Net Change: 25,000,032.00 CurrentBalance 25,000,032.00
20{0: HUTANG GAJI Prior Balance:
43 31-Jan-12 500,032.00
Net Change: (500,032.00) GurrentBalance 500,032.00
3OOO : MODAL PALUI Prior Balance: 0.00
1 O2-Jan-12 100,000,032.00
Net Change: 100,000,032-ff) CurrentBalance 100,000,032.00
4000: PENJUALAN Prior Balance: 0.00
6 A4-Jan-12 55,032,00
10 07-Jan-12 40,000,032.00
11 07-Jan-12 45,000,032.00
26 18-Jan-12 15,000,032.00
27 19-Jan-12 60,000,032.00
28 2UJan-12 55,000,032.00
29 22-Jan-12 20,000,032.00
38 30-Jan-12 20,000,032.00
Net Change: 254,945,'1 92.00 CurrentBalance 254,945,192.00
40{0 : RETUR & POT. PENJUALAN Prior Balance: 0.00
8 05-Jan-12 2,000,032.00
12 0B-Jan-12 3,000,032.00

7. TOKO BERKAT LARIS Sunday, October21,2012 08:26 PM Page 3
TRANSACTION REPORT For January, 2412
Voucher Date Folio Description Debit Credit
16 10-Jan-12 600,000.00
17 10-Jan-12 620,000.00
33 26-Jan-12 300,000.00
Net Ghange: (6,520,054.00) CurrentBalanee 6,520,064.00
4020 : PENDAPATAN JASA GIRO Prior Balance:
42 31-Jan-12 125,032.00
Net Change: 125,032.00 CurrentBalance 125,032.00
5000: HPP Prior Balance: 0.00
46 31-Jan-12 100,000,032.00
Net Change: (100,000,032.001 GurrentBalance {00,000,032.00
5O1O: PEMBELIAN Prior Balance:
5 02-Jan-12 50,000,032.00
9 06-Jan-12 75,000,032.00
23 15-Jan-12 25,000,032.00
24 16-Jan-12 100,000,032.00
37 29-Jan-12 25,000,032.00
Net Change : (27 5,0OO,760.00) CurrentBalance 275,000,r60.00
5020 : RETUR & POT. PEMBELIAN Prior Balance:
47 05-Jan-12 1,750,032.00
13 08-Jan-12 2,500,032.00
15 09-Jan-12 1,450,000.00
Net Change: 700,000.00 CurrentBalance 700,000.00
5030 : BIAYAANGKUT PEMBELIAN Prior Balance: 0.00
48 06-Jan-12 1,000,032.00
14 08-Jan-12 2,000,032.00
25 17-Jan-12 2,500,032.00
Net Change: (5,500,096.0O) CurrentBalance 5,500,096.00
5080: BIAYASEWATOKO Prior Balance: 0.00
44 31-Jan-12 '100,032.00
Net Change: {{ 00,032.00} CurrentBalance 100,032.00
6000 : BIAYA GAJI Prior Balance: 0.00
30 23-Jan-12 2,500,032.00
43 31-Jan-12 500,032.00
Net Change: (2,000,000.00) GurrentElalance 2,000,000.00
6010: BIAYAKONSUMSI Prior Balance: 0.00
2A 12-Jan-12 50,032.00
32 25-Jan-12 75,032.00
39 31-Jan-12 100,032.00
Net Change: (225,096.00) CurrentBalance 225,096.O0
6020 : BIAYAALAT TULIS KANTOR Prior Balance: 0.00
19 '11-Jan-12 25,032.O0
31 24-Jan-12 50,032.00
Net Ghange: (75,0M.0O) CurrentBalance 75,064.00
6030 : BIAYA LISTRIK,AIR,TELEPON Prior Balance: 0.00
21 12-Jan-12 100,032.00
36 28-Jan-12 175,032.00

8. Net Change: (275,064.00) CurrentBalance 275,064.00
6oao : BrAyA pEnTELTHARAAN pERALATAN ToKo Prior Balance: 0.00
22 14-Jan-12 50,032.00
Net Change: (50,032.00) GurrentBalance 50,032.00
6060 : BIAYA SERBA-SERBI Prior Balanee: o.oo
40 31-Jan-12 30,032.00
Net Change: (30,032.0O) CurrentBalance 30,032.00
6070 : BIAYA ADMINISTRASI BANK Prior Balance: 0.00
4'l 31-Jan-12 50,032.00
Net Ghange: (50,032.00) GurrentBalance 50,032.00
6080 : BIAYAAKUIiII PERALATAN TOKO Prior Balance: 0.00
45 31-Jan-12 83,349.90
Net Change: (83,349.90) CurrentBalance 83,349.90

9. TOKO BERKAT LARIS Sunday, October 21 ,2012 08:27 PM Page 1
INCOME STATEMENT For Januarv. 2012
Account End Of Last Period This Period Year To Date
MODAL
3000 MODAL PALUI 0'100,000,032.00 100,000,032.00
301 0 LABATAHUN BERJALAN 0 (282, 688, 9 57 .90"(282,688, 957. 90)
TOTAL MODAL 0 (1 82,688,925.90:(1 82,688,925.90)
5000 HPP 0 (f 00, ooo,o32.oa'fi ao,aoo,o32. 0o)
5010 PEMBELIAN 0 (275,000, I 60.001275,000, 1 60.00)
5020 RETUR & POT. PEMBELIAN 0 700,000.00 700,000.00
5030 BIAYAANGKUT PEMBELIAN 0 (5,500,096.00) (5,500,096.00)
5080 BIAYA SEWATOKO 0 (100,032.00) (100,032.00)
6000 BIAYAGAJI 0 (2,000,000.00) (2,000,000 00)
6010 BIAYA KONSUMSI 0 (225,096.00) (225,096.00)
6020 BIAYAALATTULIS KANTOR 0 (75,064"00) (75,064.00)
6030 BIAYA LISTRI K,AIR,TELEPON 0 (275,064.00) (275,064.00)
6040 BIAYA PEM ELI HARAAN PERALATAN TOKO 0 (50,032.00) (50,032.00)
6060 BIAYA SERBA.SERBI 0 (30,032.00) (30,032.00)
6070 BIAYAADM]NISTRASI BANK 0 (50,032.00) (50,032.00)
6080 BIAYA AKU M PERALATAN TOKO 0 (83,349.e0) (83,349.90)
TOTAL BIAYA 0 (382,688,989.90I382,688, 989.90)
Total Revenue 0 (382,688, 989. 90,(382,688,s89. 90)
Total Expenses 0 (1 82,688,925.90.(1 82,688,925.90)
Net Profit 0 (56s,377,91 5 80;(565,377,91 s"80)

10. TOKO BERKAT LARIS Sunday, October 21,2012 08:27 PM Page 1
BALANCE SHEET For Januav,2012
Debit Credit
HARTA
1000 KAS 16,860,288.00
1010 BANK 146,194,904.00
1020 : PIUTANG DAGANG ( MASTER )
1O2O.OO1 PTUTANG DAGANG GARBUS 60,000,032.00
1O2O.OO2 PIUTANG DAGANG SARWIN 9,968.00
Total PIUTANG DAGA,NG ( MASTER ) 60,010,000.00
1O3O PERSEDIAAN BARANG DAGANG 1OO,OOO,O32.OO
1O4O MUKA
SEWABAYAR DI 1,1OO,OOO.OO
1O5O PERALATAN TOKO 5,OOO,O32.OO
15OO AKUM. PENYUSUTAN PERALATAN TOKO 83,349,90
TOTAL HARTA 95,361,266.10
HUTANG
2000 : HUTANG DAGANG ( MASTER )
2OOO.OO1 HUTANG DAGANG TOKOABC 105,000,064.00
2OOO.OO2 HUTANG DAGANG TOKOBCD 25,OOO,O32.OO
)
Total HUTANG DAGANG { IiASTER 130,000,096.00
2010 HUTANG GAJ| 500,032.00
TOTAL HUTANG 129,500,064.00
PENDAPATAN
4000 PENJUALAN 254,945,192.00
4O1O RETUR & POT. PENJUALAN 6,520,064.00
4O2O PENDAPATAN JASAGIRO 125,032.00
TOTAL PENDAPATAN 248,550,160,00
TOTAL LIABILITIES AND CAPITAL 378,050,224.00

11. TOKO BERKAT LARIS Sunday, October 21 ,2012 08:28 PM Page 1
TRIAL BALANCE For January,2012
Debit Credit
1OOO KAS 16,860,288.00
1O1O BANK 146,194,904.00
1020 : PIUTANG DAGANG ( MASTER )
1O2O.OO1 PIUTANG DAGANG GARBUS 60,000,032.00
1O2O.OO2 PIUTANG DAGANG SARWIN 9,968.00
1O2O.OO3 PIUTANG DAGANG GALUH 0.00
Total PIUTANG DAGANG { MASTER ) 60,010,000.00
1O3O PERSEDIAAN BARANG DAGANG '100,000,032.00
1O4O SEWABAYAR DIMUKA 1,100,000.00
1O5O PERALATAN TOKO 5,000,032.00
15OO AKUM.PENYUSUTANPERALATANTOKO 83,349.90
HUTANG
2000 : HUTANG DAGANG ( MASTER )
2OOO.OO1 HUTANG DAGANG TOKO ABC 105,000,064.00
2OOO.OO2 HUTANG DAGANG TOKO BCD 25,000,032.00
Total HUTANG DAGANG ( MASTER ) 130,000,096,00
2O1O HUTANG GAJI 500,032.00
MODAL
3000 MODAL PALUI 100,000,032.00
301 0 LABATAHUN BERJALAN 282,688,957.90
3020 LABA DITAHAN 0.00
3030 REKENING PENYEIMBANG 0.00
PENDAPATAN
4000 PENJUALAN 254,945.192.00
4010 RETUR & POT. PENJUALAN 6,520,064.00
4020 PENDAPATAN JASAGIRO 125,O32.O0

12. TOKO BERKAT LARIS Sunday, October 21 , 2012 08:28 PM Page 2
TRIAL BALANCE For Januav.2012
Debit Credit
5000 HPP 100,000,032.00
501 0 PEMBELIAN 275,000,160.00
5020 RETUR & POT. PEMBELIAN 700,000.00
5030 BIAYAANGKUT PEMBELIAN 5,500,096.00
5080 BIAYA SEWATOKO 100,032.00
6000 BIAYA GAJI 2,000,000.00
6010 BIAYAKONSUMSI 225,096.00
6020 BIAYAALATTULIS KANTOR 75,064.00
6030 BIAYA LISTRIK,AIR,TELEPON 275,0@.OA
6040 BIAYA PEMELI HARAAN PERALATAN TOKO 50,032.00
6050 BIAYABUNGA 0.00
6060 BIAYA SERBA-SERBI 30,032.00
6070 BIAYAADMINISTRASI BANK 50,032.00
6080 BIAYA AKUM PERALATAN TOKO 83,349.90