PR 6-3 A (PG.

336) Lisiana Susanto 54120110123

CARITA INDAH
(office supplies whole sales and retails)
JOURNAL
Date Descriptions Debit Credit
January
2
Account receivable - Kinanti Rp 10,000,000,-
sales Rp 10,000,000,-
2 Cost of merchandise sold Rp 6,500,000,-
Merchandise inventory Rp 6,500,000,-
3 Cash Rp 12,960,000
Tax
Sales

Rp 960,000,-
Rp 12,000,000,-
3 Cost of merchandise sold Rp 9,000,000,-
Merchandise inventory Rp 9,000,000,-
4 Account receivable-Guruh Rp 5,600,000
Sales Rp 5,600,000
4 Cost of merchandise sold Rp 3,100,000,-
Merchandise inventory Rp 3,100,000,-
5 Cash Rp 8,640,000,-
Tax
Sales

Rp 640,000,-
Rp 8,000,000,-
5 Cost of merchandise sold Rp 6,000,000,-
Merchandise inventory Rp 6,000,000,-
12

Cash Rp 9,900,000,-

Sales Discount
Account receivable-Kinanti
Rp 100,000,-
Rp 10,000,000,-
14 Cash Rp 15,000,000
Sales Rp 15,000,000
14 Cost of merchandise sold Rp 9,200,000,-
Merchandise inventory Rp 9,200,000,-
16 Acoount receivable-Babri Rp 12,000,000,-
Sales Rp 12,000,000,-
16 Cost of merchandise sold Rp 7,200,000,-
Merchandise inventory Rp 7,200,000,-



PR 6-3 A (PG.336) Lisiana Susanto 54120110123

Date Descriptions Debit Credit
18 Sales returns and allowance - Babri Rp 3,000,000,-
Account receivable-babri Rp 3,000,000,-
18 Merchandise inventory Rp 1,800,000,-
Cost of merchandise sold Rp 1,800,000,-
19 Account Receivable -Citra Rp 15,750,000,-
Sales Rp 15,750,000,-
19 Account Receivable -Citra Rp 400,000,-
Cash Rp 400,000,-
19 Cost of merchandise sold Rp 9,500,000,-
Merchandise inventory Rp 9,500,000,-
26 Cash Rp 8,190,000,-
Sales Discount
Account receivable-Babri
Rp 90,000,-
Rp 9,000,000,-
28 Cash Rp 15,835,000,-
Sales Discount
Account Receivable-Citra
Rp 315,000,-
Rp 16,150,000,-
31 Cash Rp 5,600,000,-
Account Receivable - Guruh Rp 5,600,000,-
31 Delivery expenses Rp 1,875,000,-
Cash Rp 1,875,000,-
February
3
Credit Card Expenses Rp 1,150,000,-
Cash Rp 1,150,000,-
15 Sales Tax Payable Rp 1,600,000,-
Cash Rp 1,600,000,-