Nama : Humairoh

Kelas : XI AKL 1

PT ELMINA
Cash Receipt Journal
December 2018

DEBET
REF
DATE DOC. NO. DESCRIPTION
CASH IN BANK

4 BKM-001 PT ASTON 88,375,000

88,375,000

ADV. DATE SIGNATURE DEBET

ACCOUNT NO.
Booked By
1-1110
0.00
Authorized By
0.00
 PT ELMINA
sh Receipt Journal
December 2018

DEBET CREDIT
OTHER ACCOUNTS OTHER
ACCOUNT
ACCOUNT NO. Ref AMOUNT RECEIVABLE Ref AMOUNT
NO.
87,500,000 8-2000 875,000

2-1130 10,000,000
- - 87,500,000 - 10,875,000

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
88,375,000.00 1-1130 87,500,000.00
- 8-2000 875,000.00
- 8-3000 -
4-1000 -
2-1130 10,000,000.00
0.00 -
1-1150 -
0.00 -

88,375,000.00 98,375,000.00
 PT ELMINA
Cash Payment Journal
December 2011

CASH DISBURSEMENT JOURNAL

Desember 2018

DEBET
DATE DOC. NO. DESCRIPTION REF ACCOUNTS
PAYABLE

1 BKK-001 Pembayaran gaji karyawan dan listrik bulan November

ADV DATE DEBET

ACCOUNT NO.
Booked By
2-1100
2-1110
Authorized By
2-1120
0.00
0.00
0.00
0.00
2-2100
9-2000
0.00
0.00
T ELMINA
ayment Journal
ecember 2011

URSEMENT JOURNAL
esember 2018

DEBET CREDIT
OTHER OTHER
ACCOUNT CASH IN BANK ACCOUNT
NO. Ref AMOUNT NO. Ref AMOUNT

2-1110 24,000,000 26,500,000

2-1120 2,500,000

26,500,000 26,500,000 -

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
- 1-1110 26,500,000
24,000,000 2-1140 -
2,500,000 - -
- - -
-
-
-
-
-
-
-

26,500,000 26,500,000
 PT ELMINA
Purchase Journal
December 2018

DEBET
DATE DOC. NO. DESCRIPTION REF MERCHANDIS VAT
E INVENTORY IN
7 FPJK-011 PT MENTARI 205,400,000 20,540,000

205,400,000 20,540,000
1-1160

ADV DATE SIGNATURE DEBET

ACCOUNT NO AMOUN
Booked By
1-1160
1-1190
Authorized By
5-1000
 PT ELMINA
urchase Journal
December 2018

DEBET CREDIT
OTHER ACCOUNTS OTHER
ACCOUNT NO Ref AMOUNT PAYABLE ACCOUNT NO Ref AMOUNT
5-1100 v 1,000,000 176,940,000 1-1110 50,000,000

1,000,000 176,940,000 50,000,000

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
205,400,000.00 2-1100 176,940,000.00
20,540,000.00 1-1110 50,000,000.00
1,000,000.00

226,940,000.00 226,940,000.00
 PT ELMINA
Sales Journal
December 2018

DEBET
DESCRIPTION REF ACCOUNT OTHER
DATE DOC. NO.
ACCOUNT
RECEIVABLE
NO.
18 FPJK-013 PT DALLAS 157,793,500 1-1110
5-1000
157,793,500

ADV DATE SIGNATURE DEBET

ACCOUNT NO. AMOUNT
Booked By
1-1130 157,7
1-1110 80,0
Authorized By
5-1000 156,3

394,0
 PT ELMINA
Sales Journal
December 2018

DEBET CREDIT
OTHER VAT OTHER
SALES ACCOUNT
Ref AMOUNT OUT Ref AMOUNT
NO.
80,000,000 215,085,000 21,508,500 8-3000 1,200,000
156,300,000 1-1160 156,300,000
236,300,000 215,085,000 21,508,500 157,500,000
(4-1000)

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
157,793,500.00 4-1000 215,085,000.00
80,000,000.00 2-1130 21,508,500.00
156,300,000.00 1-1160 156,300,000.00
8-3000 1,200,000.00

394,093,500.00 394,093,500.00
 PT ELMINA
GENERAL JORNAL
December 2018

DATE DOC. NO. DESCRIPTION REF

8 BM-001 Accounts Payable 2-1100

Merchandise Inventory 1-1160
Value Added Tax - In (VAT-In) 1-1190

RECAPITULATION
ACC NO.

2-1100
1-1160
1-1190
4-3000
2-1130
1-1130
0
0
L

DEBET CREDIT

9,130,000
8,300,000
830,000

9,130,000 9,130,000

RECAPITULATION
DEBET CREDIT

9,130,000 -
8,300,000
- 830,000
- -
- -
- -
-
-

9,130,000 9,130,000