Professional Documents
Culture Documents
Cash Receipt Journal
Cash Receipt Journal
DEBET
DATE DOC. NUMBER DESCRIPTION
CASH IN BANK SALES DISCOUNT
7 FARAH Rp 22,300,000
10 Rp 54,000,000
DEBET CREDIT
OTHERS
ACCOUNTS RECEIVABLE
ACCOUNT NO. ACCOUNT TOTAL
Rp 22,300,000
Rp 55,000,000
Rp 42,900
Rp 111,200,000
RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET
CREDIT
OTHERS
ACCOUNT NO. ACCOUNT TOTAL
COGS Rp 32,000,000
Inventory Rp 32,000,000
DE
DATE DOC. NUMBER DESCRIPTION
ACCOUNTS PAYABLE
1-May Paid Rent
4-May paid freight
13-May paid merchandise Rp 36,000,000
15-May paid advert expense
19-May paid marchandise
19-May paid bakir Rp 33,450,000
21-May paid freight
28-May paid sales salaries exp
28-May office salaries exp Rp 29,000,000
29-May purchased Marchandise
31-May Paid Nyoman Rp 83,000,000
CASH PAYMENT JOURNAL
ment Journal
DEBET
OTHERS
NOTES PAYABLE
ACCOUNT NO. ACCOUNT TOTAL
Rent Expense Rp 5,000,000
misc expense Rp 600,000
Rp 2,400,000
Rp 82,170,000 Purchased disc Rp 830,000
RECAPITULATION
DEBET ACCOUNT NO. ACCOUNT CREDIT
SALES JO
DEBET
DATE DOC. NUMBER DESCRIPTION
ACCOUNTS RECEIVABLE COGS
6 Mei Handoko Rp 68,500,000 Rp 41,000,000
Wildan Rp 110,000,000 Rp 70,000,000
30-May Wilson Rp 78,750,000 Rp 47,000,000
SALES JOURNAL
DEBET CREDIT
OTHERS OTHERS
SALES PPN OUTCOME
ACCOUNT NO. ACCOUNT TOTAL ACCOUNT
Rp 61,650,000 Rp 6,850,000 Inventory
Rp 110,000,000 Inventory
Rp 78,750,000 Inventory
RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET ACCOUNT
CREDIT
OTHERS
NO. ACCOUNT TOTAL
Rp 41,000,000
Rp 70,000,000
Rp 47,000,000
ATION
NO. ACCOUNT CREDIT
PURC
DEBET
DATE DOC. NUMBER DESCRIPTION
INVENTORY PPN INCOME
3-May Herman Rp 36,000,000
4-May
21-May Nyoman Rp 88,000,000
PURCHASED JOURNAL
DEBET CREDIT
OTHERS OTHER
ACCOUNTS PAYABLE
ACCOUNT NO. ACCOUNT TOTAL ACCOUNT
Rp 36,000,000
4
Rp 88,000,000 4
RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET ACCOUNT
CREDIT
OTHERS
NO. ACCOUNT TOTAL
NAME : HANDOKO
DATE DECRIPTION REFF TERMIN DEBET
6-May Sales on account 2/10,n/30 Rp 68,500,000.00
14-May Sales Retur
16-May Receive
NAME : Wildan
DATE DECRIPTION REFF TERMIN DEBET
20-May Sales Rp 110,000,000
30-May Receive 1/10,n/30
NAME : OSMAN
DATE DECRIPTION REFF TERMIN DEBET
21 RECEIVE Rp 42,900.00
NAME : WILSON
DATE DECRIPTION REFF TERMIN DEBET
5/30/2017 Sales 2,10, n/30 Rp 78,750,000
RECAPITULATION
BALANCE
NAME CUSTOMER TERMIN DEBET CREDIT
DEBET
CCOUNTS RECEIVABLE
NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 68,500,000.00
Rp 13,500,000.00 Rp 55,000,000.00
Rp 55,000,000.00 Rp -
NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 110,000,000
Rp 110,000,000 Rp -
NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 42,900.00
NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 78,750,000
BALANCE
CREDIT
SUBSIDIARY LEDGER ACCOUNTS PAYABLE
NAME : HERMAN
DATE DECRIPTION REFF TERMIN DEBET CREDIT
3-May Purchased on Account 2/10,n/30 Rp 36,000,000
NAME : Nyoman
DATE DECRIPTION REFF TERMIN DEBET CREDIT
21-May Purchased on Account 1/10,n30 Rp 88,000,000
24-May Purchased Retur Rp 5,000,000
31-May Paid Rp 83,000,000
NAME :
DATE DECRIPTION REFF TERMIN DEBET CREDIT
NAME :
DATE DECRIPTION REFF TERMIN DEBET CREDIT
RECAPITULATION
BALANCE
NAME SUPPLIER TERMIN DEBET CREDIT
DEBET CREDIT
E
NO :
BALANCE
DEBET CREDIT
Rp 36,000,000
NO :
BALANCE
DEBET CREDIT
Rp 88,000,000
Rp 83,000,000
Rp -
NO :
BALANCE
DEBET CREDIT
NO :
BALANCE
DEBET CREDIT
Waserba hutama
LEDGER
MEI 31,2015
cash
date description ref debit credit
accounts recevaible
date description ref debit credit
merchandise inventory
date description ref debit credit
prepaid insurance
date description ref debit credit
story supplies
date description ref debit credit
shop equipment
date description ref debit credit
accounts payable
date description ref debit credit
mancala hutama,drawing
date description ref debit credit
sales
date description ref debit credit
sales discounts
date description ref debit credit
advertising expense
date description ref debit credit
rent expense
date description ref debit credit
cogs
date description ref debit credit
inventory
date description ref debit credit
miscellaneous expense
date description ref debit credit
Purchased Marchandise
date description ref debit credit
date description ref debit credit
Purchased disc
date description ref debit credit
ppn outcome
date description ref debit credit
balance
debit credit
Rp 233,900,000
Rp 45,357,100
Rp 302,607,100
Rp 289,107,100
balance
debit credit
Rp 602,400,000
balance
debit credit
Rp 16,800,000
balance
debit credit
Rp 11,400,000
balance
debit credit
Rp 569,500,000
balance
debit credit
Rp 56,700,000
balance
debit credit
Rp 96,600,000
Rp 278,050,000
balance
debit credit
Rp 685,300,000
balance
debit credit
Rp 135,000,000
balance
debit credit
Rp 522,100,000
balance
debit credit
Rp 92,700,000
Rp 157,700,000
Rp 144,200,000
Rp 149,200,000
Rp 141,700,000
balance
debit credit
Rp 59,400,000
Rp 61,600,000
balance
debit credit
Rp 2,823,000,000
balance
debit credit
Rp 664,800,000
balance
debit credit
Rp 281,000,000
Rp 292,000,000
balance
debit credit
Rp 12,600,000
Rp 10,300,000
balance
debit credit
Rp 382,100,000
Rp 411,100,000
balance
debit credit
Rp 83,700,000
Rp 88,700,000
balance
debit credit
Rp 7,800,000
balance
debit credit
Rp 32,000,000
Rp 126,000,000
Rp 118,000,000
Rp 113,200,000
balance
debit credit
Rp 32,000,000
Rp 126,000,000
Rp 2,000,000
Rp 6,000,000
balance
debit credit
Rp 600,000
Rp 2,900,000
balance
debit credit
Rp 2,400,000
balance
debit credit
Rp 720,000
Rp 1,550,000
Rp 20,250,000
balance
debit credit
Rp 6,850,000