PT.

PINGAI JAYA
SALES JOURNAL
Bulan : Desember 2017

Debit Credit
Date Invoice No. Description Ref
Account Receivable Sales Vat Out Freight Colleted

Recapitulaion
Debit Credit
Acc. No Amount Acc. No Amount
 PT. PINGAI JAYA
PURCHASE JOURNAL
Bulan : Desember 2017

Debit Credit
Date Invoice No. Description Ref Merchandise
Inventory Vat In Freight Paid Account Payable

Recapitulaion
Debit Credit
Acc. No Amount Acc. No Amount
 PT. PINGAI JAYA
GENERAL JOURNAL
Bulan : Desember 2017

Date Invoice No. Description Ref Debit Credit

 PT. PINGAI JAYA
CASH PAYMENT JOURNAL
Bulan : Desember 2017

Debit Credit

Date Invoice No. Description Ref Other Cash Other

Account Purchase
In
Payable Acc. Discount Acc.
Account Amount Bank Account Amount
No No

Recapitulaion
Debit Credit
Acc. No Amount Acc. No Amount
 PT. PINGAI JAYA
CASH RECEIPT CASH
Bulan : Desember 2017

Debit Credit
Date Invoice No. Description Ref Cash In Sales Other Account Other
Bank Discount Account Acc. No Amount Receivable Account Acc. No Amount

Recapitulaion
Debit Credit
Acc. No Amount Acc. No Amount
 PT. XXX
PETTY CASH
Bulan : Desember 2017

Debit Credit
Date Invoice No. Description Acc.
Account No Amount Petty Cash