Date

3 Mar
4 Mar
16 Mar
21 Mar
TOTAL

Date
7 Mar
10 Mar
16 Mar
21 Mar
30 Mar
TOTAL

Date
14 Mar

Account Credited

Post Ref

Tuan Z

Tuan N

Account Credited

PURCHASES JOURNAL
AP
Cr
21,600,000
150,000,000
10,000,000
19,900,000
201,500,000
210
201,500,000

CASH RECEIPT JOURNAL

Post Ref Other Accounts
Cr

Nyonya F
Tuan M
Tuan O
Tuan W

GENERAL JOURNAL
Description
Post Ref
Sales Returns & Allowances
411
Accounts Receivable
112

Dr
1,500,000

MI

24 Mar

115
510

900,000

COMS

2,000,000

MI

210
115

AP

CHASES JOURNAL
MI
Other Accounts
Post Ref
Dr
Dr
21,600,000
Vehicle
Computer
19,900,000
41,500,000
115
201,500,000

Amount

150,000,000
10,000,000
160,000,000

48500000

CASH RECEIPT JOURNAL

COMS Dr.
MI Cr.
16,000,000

16,000,000
510 / 115

Cr
1,500,000

Sales
Cr

AR
Sales Discounts
Cr.
Dr.
8,900,000

27,200,000
7,000,000
17,600,000
23,400,000
27,200,000
56,900,000
410
112
84,100,000

Cash
Dr.
8,900,000
27,200,000
140,000
6,860,000
17,600,000
223,000
23,177,000
363,000
83,737,000
412
110
84,100,000

900,000

2,000,000

Date
1
4
10
10
13

Mar
Mar
Mar
Mar
Mar

15 Mar
19 Mar
19 Mar
20 Mar
20 Mar
21 Mar
28 Mar
31 Mar
TOTAL

Check No. Account Debited

Rent Exp
MI
Store Salaries Exp
Office Salaries Exp
Tuan Z

CASH PAYMENT JOURNAL

Post Ref

115

Advertising Exp
Toko B
Store Salaries Exp
Office Salaries Exp
AR - Tuan W
Store Supplies
Tuan N

112
117

ASH PAYMENT JOURNAL

Other Accounts
Dr
2,400,000
500,000
7,600,000
4,800,000

AP
Dr

21,600,000
2,600,000
11,800,000
9,000,000
7,600,000
4,800,000
1,100,000
800,000
17,900,000
60,300,000
210
92,500,000

32,200,000

MI
Cr.

432,000

Cash
Cr
2,400,000
500,000
7,600,000
4,800,000
21,168,000

2,600,000
11,800,000
9,000,000
7,600,000
4,800,000
1,100,000
800,000
179,000
17,721,000
611,000
91,889,000
115
110
92,500,000

Date
6 Mar
20 Mar
30 Mar
TOTAL

SALES JOURNAL
Invoice No. Account Debited Post Ref
Tuan M
Tuan W
Tuan S

AR Dr.
Sales Cr
8,500,000
22,300,000
18,750,000
49,550,000
112/410

COMS Dr.
MI Cr.
5,000,000
13,200,000
11,250,000
29,450,000
510 / 115

Cash
Date
1 Mar
31 Mar
31 Mar

AR
Date
1
31
31
31
31
MI
Date
1
31
31
31
31
31
31
31

Account No. 110

Item
Balance

Post Ref
P
PyJ1
RJ1

Dr

Cr
91,889,000

83,737,000

Account No. 112

Mar
Mar
Mar
Mar
Mar

Item
Balance

Post Ref
P
SJ1
RJ1
JU 1
PyJ1

Dr

Cr

49,550,000
56,900,000
1,500,000
1,100,000
Account No. 115

Mar
Mar
Mar
Mar
Mar
Mar
Mar
Mar

Item
Balance

Prepaid Insurance
Date
Item
1 Mar
Balance

Store Supplies
Date
1 Mar
31 Mar

Post Ref
P
PrJ1
PyJ1
SJ1
RJ1
JU1
JU1
PyJ1

Dr

Cr

41,500,000
611,000
29,450,000
16,000,000
900,000
2,000,000
500,000

Account No. 116

Post Ref
P

Dr

Cr

Account No. 117

Item
Balance

Store Equipment
Date
Item
1 Mar
Balance

Post Ref
P
PyJ1

Dr

Cr

800,000

Account No. 123

Post Ref
P

Dr

Cr

Acc. Depr. - Store Equip

Date
Item
1 Mar
Balance

Accounts Payable
Date
Item
1 Mar
Balance
31 Mar
31 Mar
31 Mar
Salaries Payable
Date

Mr X, Capital
Date
1 Mar

Mr X, Drawing
Date
1 Mar

Account No. 124

Post Ref
P

Dr

Cr

Account No. 210

Post Ref
P
PrJ1
PyJ1
JU1

Dr

Cr
201,500,000

60,300,000
2,000,000
Account No. 211

Item

Post Ref

Dr

Cr

Item
Balance

Post Ref
P

Dr

Cr

Account No. 310

Account No. 311

Item
Balance

Post Ref
P

Dr

Cr

Account No. 110

Balance
21,200,000
(70,689,000)
13,048,000

Income Summary
Date

Account No. 112

Balance
51,300,000
100,850,000
43,950,000
42,450,000
43,550,000

Sales
Date

Account No. 115

Balance
200,800,000
242,300,000
241,689,000
212,239,000
196,239,000
197,139,000
195,139,000
195,639,000

Account No. 116

Balance
5,600,000

COMS
Date

Account No. 117

Balance
3,800,000
4,600,000

Account No. 123

Balance
156,500,000

Item

Post Ref

Dr

Item
Balance

Post Ref
P
SJ1
RJ1

Dr

Sales Return & Allow

Date
1 Mar
31 Mar

Item
Balance

Post Ref
P
JU1

Dr

Sales Discounts
Date
1 Mar
31 Mar

Item
Balance

1 Mar
31 Mar
31 Mar

1
31
31
31

Mar
Mar
Mar
Mar

Item
Balance

1,500,000

Post Ref
P
RJ1

Dr

Post Ref
P
SJ1
RJ1
JU1

Dr

363,000

29,450,000
16,000,000

Account No. 124

Balance
18,900,000

Account No. 210

Balance
32,200,000
233,700,000
173,400,000
171,400,000
Account No. 211
Balance

Account No. 310

Balance
185,100,000

Account No. 311

Balance
45,000,000

Cr

Cr
49,550,000
27,200,000

Cr

Cr

Cr

900,000

Account No. 312

Balance

Account No. 410

Balance
1,073,700,000
1,123,250,000
1,150,450,000

Account No. 411

Balance
30,900,000
32,400,000

Account No. 412

Balance
19,800,000
20,163,000

Account No. 510

Balance
541,000,000
570,450,000
586,450,000
585,550,000