CASH RECEIPT JOURNAL

BULAN: January 2022

other account Account

Sales Revenue
Cash dr Sales Discount Receivable
Date Account Credited Ref
Dr. Account Title Acc. No. Total Dr. Cr. Cr.

Shine Berinvestasi
2022 2 dlm bentuk kas, Rp 500,000,000 LAND Rp 250,000,000
gedung dan tanah

BUILDING Rp 200,000,000

Jan 8 Cash on Sales Rp 37,500,000 Rp 37,500,000

13 Pelunasan
NIRMALA)
(SEKOLAH
Rp 58,310,000 Rp1,190,000 Rp 59,500,000

15 Pelunasan
(TOKO CAHAYA) Rp 44,100,000 Rp900,000 Rp 45,000,000

20 Sisa(TOKO
Pelunasan
CAHAYA) Rp 12,500,000 Rp 12,500,000

Rp 500,000,000
Rp 450,000,000
TOTAL Rp 652,410,000 Rp - Rp - Rp 450,000,000 Rp2,090,000 Rp 117,000,000 Rp 37,500,000
1** 6** 11* 4**

Rekapitulasi
No. Akun Debet No. Akun Credit
1** CASH Rp652,410,000 MR.INV Rp 22,500,000
6** SALES DISC. Rp2,090,000 ACC.RECEVBLE Rp 117,000,000
6** COGS Rp22,500,000 SALES REVENUE Rp 37,500,000
1 LAND Rp250,000,000 CAPITAL Rp 950,000,000
1 BUILDING Rp200,000,000
TOTAL Rp1,127,000,000 TOTAL Rp 1,127,000,000
 CR1
Other Account COGS Dr.
Cr Merchandise Inv
Acc. Cr.
Account Title Total
No.

Shine Capital Rp 950,000,000

Rp 22,500,000

Rp - Rp - Rp 950,000,000 Rp 22,500,000
(v) (6**) (1**)
 CASH PAYMENT JOURNAL
BULAN JANUARY 2022
CP1
Other Account Merchandise Inv. Cr. Cash
Date Account Debited Ref. Dr. Accounts Payable Dr Cr.
Account Title Acc. No. Total Dr
2022 2 Membeli Kendaraan Vehicle Rp 110,000,000 Rp110,000,000
Jan 2 Membeli Komputer Computer Rp 15,000,000 Rp15,000,000
2 Membeli
Kantor
Supplies
Store Supplies Rp 2,000,000 Rp2,000,000

3 Membayar asuransi utk Prepaid Insurance Rp 2,400,000 Rp2,400,000

2 tahun
3 Membayar Iklan Advertising Expense Rp 200,000 Rp200,000
3 Pembelian Tunai Rp 84,000,000 Rp84,000,000
( PT CIWI KIMIA )
Pelunasan Pembelian
12 (PT KIKKY) v Rp100,000,000 Rp (3,000,000) Rp97,000,000

Pelunasan Pembelian
14 (PT SINAR BULAN) Rp90,000,000 Rp90,000,000

31 Membayar
telp bln jan
Listrik, air,
Utilities Expense Rp 1,000,000 Rp1,000,000

TOTAL Rp 130,600,000 Rp190,000,000 Rp 81,000,000 Rp401,600,000

(v) 2** 1** 1**

Rekapitulasi
.Akun Debet .Akun Kredit
VEHICLE Rp110,000,000
COMPUTER Rp15,000,000
ADVER.EXPENSE Rp200,000
PREPAID INSURANCE Rp2,400,000
STORE SUPPLIES Rp2,000,000
Utilities Expense Rp1,000,000 CASH Rp401,600,000
ACC.PAYABLE Rp190,000,000
MR.INVENTORY Rp84,000,000 MR.INVENTORY Rp3,000,000
TOTAL Rp404,600,000 TOTAL Rp404,600,000
 SALES JOURNAL
BULAN JANUARY 2022
S1
Invoice Accounts Receivable Dr. Cost of Goods Sold Dr.
Date Account debited Ref.
Number Sales Revenue Cr. Merchandise Inventory Cr.
2022 4 KOPERASI MANDIRI Rp 50,000,000 Rp 32,000,000
Jan 4 SEKOLAH NIRMALA Rp 59,500,000 Rp 38,200,000
5 TOKO CAHAYA Rp 57,500,000 Rp 34,500,000
6 WINTER STATIONARY Rp 61,000,000 Rp 39,000,000
6 KOPERASI MANDIRI Rp 55,000,000 Rp 35,000,000
6 SEKOLAH NIRMALA Rp 25,000,000 Rp 22,500,000
8 WINTER STATIONARY Rp 97,500,000 Rp 62,500,000
9 KOPERASI MANDIRI Rp 75,000,000 Rp 47,000,000
9 SEKOLAH NIRMALA Rp 100,000,000 Rp 64,000,000
10 WINTER STATIONARY Rp 80,000,000 Rp 51,000,000

TOTAL Rp 660,500,000 Rp 425,700,000

(1**) (4**) (6**) (1**)

Rekapitulasi
No. Akun Debet No.Akun Credit
ACC.RECEVBLERp 660,500,000 MR.INVEN Rp 425,700,000
COGS Rp 425,700,000 SLES RVENUE Rp 660,500,000
TOTAL Rp 1,086,200,000 Rp 1,086,200,000
 PURCHASES JOURNAL
BULAN: JANUARY 31 2022
P1
Merchandise Inventory Dr.
Date Account Credited Ref.
Accounts Payable Cr.
2022 3 PT Kikky Rp 100,000,000
Jan 3 PT Sinar Bulan Rp 90,000,000
7 PT Kikky Rp 120,000,000
7 PT Sinar Bulan Rp 60,000,000

TOTAL Rp 370,000,000
(1**) (2**)

Rekapitulasi
No.Akun Debet No.Akun Credit
MR.INVENTORY Rp 370,000,000 ACC.PYABLE Rp 370,000,000

TOTAL Rp 370,000,000 TOTAL Rp 370,000,000

 GENERAL JOURNAL
PERIODE JANUARY 2022
Hal: J1

DATE ACCOUNT TITLES AND EXPLANATION REF. DEBIT CREDIT

2022 11 Sales Return and Allowance Rp 6,000,000

Jan Account Receivable 11* Rp 6,000,000
Merchandise Inv Rp 4,000,000
COGS Rp 4,000,000
(retur penjualan WINTER STATIONARY)
30 WAGES & SALARIES EXP Rp 7,250,000
ACC. PAYABLE 7250000
TOTAL Rp 17,250,000 Rp 17,250,000
 GENERAL JOURNAL
PERIODE JANUARY 31, 2022
Hal: J3
DATE ACCOUNT TITLES AND EXPLANATION REF. DEBIT CREDIT
2022 Adjusted Entries
31 Cash 1-1100 Rp535,000
Bank Service Charge 8-1200 Rp250,000
Interest Revenue 7-1100 Rp785,000

30 Store Supplies Expense 6-1100 Rp850,000

Store Supplies 1-1300 Rp850,000

30 Insurance Expense 6-1300 Rp100,000

Prepaid Insurance 1-1500 Rp100,000

30 Depreciation Expense 6-1200 Rp833,333

Accum.Dep-BUILDING 1-2110 Rp833,333

30 Depreciation Expense 6-1200 Rp416,667

Accum.Dep-Vehicle 1-2210 Rp416,667

30 Depreciation Expense 6-1500 Rp500,000

ACCUM. DEP. COMPUTER Rp500,000

30

30 income Tax Expense 8-1300 Rp100,000

Income Tax Payable 2-1600 Rp100,000

BALANCE Rp3,585,000 Rp3,585,000

PERIKSA BAGIAN FIFO RETURN SALES

PERIKSA BAGIAN SALH F4 ATAU A4
DEPRESIASI
PERIKSA BUKU PEMBANTU UTANG & PIUTANG REKAP
 GENERAL LEDGER

CASH
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 652,410,000
JAN 31 Posting CP-1 Rp 401,600,000
ADJ Rp 535,000

ACCOUNT RECEIVABLE
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 117,000,000
JAN 31 Posting SJ-1 Rp 660,500,000
31 Posting J1 Rp 6,000,000

Store Supplies
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 2,000,000
JAN ADJ Rp 850,000

MARCHANDISE INVENTORY
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 22,500,000
JAN 31 Posting CP-1 Rp 84,000,000 Rp 3,000,000
31 Posting SJ-1 Rp 425,700,000
31 Posting PJ-1 Rp 370,000,000
31 Posting J1 Rp 4,000,000
 Prepaid Insurance
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 2,400,000
JAN ADJ Rp 100,000

LAND
Date Explanation Ref Debit Credit
2022 CR Rp 250,000,000
JAN

ACCUM.DEP LAND
Date Explanation Ref Debit Credit
2022
JAN

Building
Date Explanation Ref Debit Credit
2022 CR Rp 200,000,000
JAN

ACCUM.DEP.BUILDING
Date Explanation Ref Debit Credit
2022 ADJ Rp 833,333
JAN

Accum.Dep.Building
Date Explanation Ref Debit Credit
 2022
JAN

Computer
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 15,000,000
JAN

Accum.Dep.Computer
Date Explanation Ref Debit Credit
2022 ADJ Rp 500,000
JAN

Vehicle
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 110,000,000
JAN

Accum.Dep.Vehicle
Date Explanation Ref Debit Credit
2022 ADJ Rp 416,667
JAN

Furniture
Date Explanation Ref Debit Credit
2022
JAN
 Accum.Dep.Furniture
Date Explanation Ref Debit Credit
2022
JAN

Account Payable
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 190,000,000
JAN 31 Posting PJ-1 Rp 370,000,000

Wages and Salaries Payable

Date Explanation Ref Debit Credit
2022 J1 Rp 7,250,000
JAN

Utilities Payable
Date Explanation Ref Debit Credit
2022
JAN

Unearned Service Revenue

Date Explanation Ref Debit Credit
2022
JAN

Interest Payable
Date Explanation Ref Debit Credit
2022
JAN
 Income Tax Payable
Date Explanation Ref Debit Credit
2022 ADJ Rp 100,000
JAN

Notes Payable
Date Explanation Ref Debit Credit
2022
JAN

Shine Capital
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 950,000,000
JAN

Shine Drawing
Date Explanation Ref Debit Credit
2022
JAN

Income Summary
Date Explanation Ref Debit Credit
2022
JAN
 Sales Revenue
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 37,500,000
JAN 31 Posting SJ-1 Rp 660,500,000

Store Supplies Expense

Date Explanation Ref Debit Credit
2022 ADJ Rp 850,000
JAN

Depreciation Expense
Date Explanation Ref Debit Credit
2022 ADJ Rp 1,750,000
JAN

Insurance Expense
Date Explanation Ref Debit Credit
2022 ADJ Rp 100,000
JAN

Wages and Salaries Expense

Date Explanation Ref Debit Credit
2022 J1 Rp 7,250,000
JAN

Utilities Expense
Date Explanation Ref Debit Credit
 2022 31 Posting CP-1 Rp 1,000,000
JAN

Advertising Expense
Date Explanation Ref Debit Credit
2022 31 Posting CP-1 Rp 200,000
JAN

COST OF GOODS SOLD

Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 22,500,000
JAN 31 Posting SJ-1 Rp 425,700,000
31 Posting J1 Rp 4,000,000

Sales Discount
Date Explanation Ref Debit Credit
2022 31 Posting CR-1 Rp 2,090,000
JAN

Sales Return and Allowance

Date Explanation Ref Debit Credit
2022 31 Posting J1 Rp 6,000,000
JAN

Interest Revenue
Date Explanation Ref Debit Credit
2022 ADJ Rp 785,000
JAN
 Interest Expense
Date Explanation Ref Debit Credit
2022
JAN

Bank Service Charge

Date Explanation Ref Debit Credit
2022 ADJ Rp 250,000
JAN

Income Tax Expense

Date Explanation Ref Debit Credit
2022 ADJ Rp 100,000
JAN

Nama Akun
Date Explanation Ref Debit Credit

Nama Akun
Date Explanation Ref Debit Credit
 Balance
Rp652,410,000
Rp250,810,000
Rp251,345,000

Balance
Rp117,000,000
Rp543,500,000
Rp537,500,000

Nomor Akun
Balance
Rp2,000,000
Rp1,150,000

Balance
Rp22,500,000
Rp58,500,000
Rp367,200,000
Rp2,800,000
Rp6,800,000
 Balance
Rp2,400,000
Rp2,300,000

Balance
Rp250,000,000

Balance

Rp130
Balance
Rp200,000,000

Balance
Rp833,333

Balance
 Rp158
Balance
Rp15,000,000

Rp200
Balance
Rp500,000

Rp201
Balance
Rp110,000,000

Rp230
Balance
Rp416,667
PAY

Rp301
Balance
Nomor Akun
Balance

Rp350
Balance
Rp190,000,000
Rp180,000,000

Rp401
Balance
Rp7,250,000

Rp412
Balance

Rp414
Balance

Rp505
Balance
Rp711
Balance
Rp100,000

Rp718
Balance

Balance
Rp950,000,000

Balance

Balance
 Rp728
Balance
Rp37,500,000
Rp698,000,000

Rp729
Balance
Rp850,000

Nomor Akun
Balance
Rp1,750,000

Nomor Akun
Balance
Rp100,000

Nomor Akun
Balance
Rp7,250,000

Nomor Akun
Balance
 Rp1,000,000

Nomor Akun
Balance
Rp200,000

Nomor Akun
Balance
Rp22,500,000
Rp448,200,000
Rp444,200,000

Nomor Akun
Balance
Rp2,090,000

Nomor Akun
Balance
Rp6,000,000

Nomor Akun
Balance
Rp785,000
Nomor Akun
Balance

Nomor Akun
Balance
Rp250,000

Nomor Akun
Balance
Rp100,000

Nomor Akun
Balance

Nomor Akun
Balance
 TRIAL BALANCE
JANUARY 2022
Account Number Accounts Debit Credit
CASH Rp250,810,000
ACCOUNT RECEIVABLE Rp537,500,000
Store Supplies Rp2,000,000
MARCHANDISE INVENTORY Rp6,800,000
Prepaid Insurance Rp2,400,000
LAND Rp250,000,000
BUILDING Rp200,000,000
Computer Rp15,000,000
Vehicle Rp110,000,000
Account Payable 180,000,000
WAGES & SALARIES PAYABLE 7,250,000
Shine Capital 950,000,000
Sales Revenue 698,000,000
WAGES & SALARIES EXP. Rp7,250,000
Utilities Expense Rp1,000,000
Advertising Expense Rp200,000
COST OF GOODS SOLD Rp444,200,000
Sales Discount Rp2,090,000
Sales Return and Allowance Rp6,000,000

Total Rp1,835,250,000 1,835,250,000

 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGERS

Koperasi Mandiri
Date Explanation Ref Debit Credit
2022 4 Posting SJ-1 Rp 50,000,000
JANUARY 6 Posting SJ-1 Rp 55,000,000
9 Posting SJ-1 Rp 75,000,000

Sekolah Nirmala
Date Explanation Ref Debit Credit
2022 4 Posting SJ-1 Rp 59,500,000
JANUARY 6 Posting SJ-1 Rp 25,000,000
9 Posting SJ-1 Rp 100,000,000
13 Posting CR-1 Rp 59,500,000

Toko Cahaya
Date Explanation Ref Debit Credit
2022 5 Posting SJ-1 Rp 57,500,000
JANUARY 15 Posting CR-1 Rp 45,000,000
20 Posting CR-1 Rp 12,500,000

Winter Stationary
Date Explanation Ref Debit Credit
2022 6 Posting SJ-1 Rp 61,000,000
JANUARY 8 Posting SJ-1 Rp 97,500,000
10 Posting SJ-1 Rp 80,000,000
11 Posting J1 Rp 6,000,000

ACCOUNTS PAYABLE SUBSIDIARY LEDGERS

PT Kikky
Date Explanation Ref Debit Credit
2022 3 Posting PJ-1 Rp 100,000,000
JANUARY 7 Posting PJ-1 Rp 120,000,000
 12 Posting CP-1 Rp 100,000,000

PT Ciwi Kimia
Date Explanation Ref Debit Credit
2022
JANUARY

PT Sinar Bulan
Date Explanation Ref Debit Credit
2022 3 Posting PJ-1 Rp 90,000,000
JANUARY 7 Posting PJ-1 Rp 60,000,000
14 Posting CP-1 Rp 90,000,000
S

Balance
Rp 50,000,000
Rp 105,000,000
Rp 180,000,000

Balance
Rp 59,500,000
Rp 84,500,000
Rp 184,500,000
Rp 125,000,000

Balance
Rp 57,500,000
Rp 12,500,000
Rp -

Balance
Rp 61,000,000
Rp 158,500,000
Rp 238,500,000
Rp 232,500,000 Rp 537,500,000

ERS

Balance
Rp 100,000,000
Rp 220,000,000
Rp 120,000,000

Balance

Balance
Rp 90,000,000
Rp 150,000,000
Rp 60,000,000 Rp 180,000,000
 COSMATE CO
ADJUSTED TRIAL BALANCE
JANUARY 2020
Account Number Account Debit Credit
CASH Rp251,345,000
ACCOUNT RECEIVABLE Rp537,500,000
Store Supplies Rp1,150,000
MARCHANDISE INVENTORY Rp6,800,000
Prepaid Insurance Rp2,300,000
LAND Rp250,000,000
BUILDING Rp200,000,000
ACC.DEP BUILDING Rp833,333
Computer Rp15,000,000
ACC.DEP COMPUTER Rp500,000
Vehicle Rp110,000,000
ACC.DEP VEHICLE Rp416,667
Account Payable Rp180,000,000
WAGES & SALARIES PAYABLE Rp7,250,000
INCOME TAX PYABLE Rp100,000
Shine Capital Rp950,000,000
Sales Revenue Rp698,000,000
DEPRECIATION EXP Rp1,750,000
Store Supplies EXP. Rp850,000
WAGES & SALARIES EXP. Rp7,250,000
Utilities Expense Rp1,000,000
Advertising Expense Rp200,000
INSURANCE EXP. Rp100,000
COST OF GOODS SOLD Rp444,200,000
Sales Discount Rp2,090,000
Sales Return and Allowance Rp6,000,000
INTEREST REVENUE Rp785,000
BANK SERVICE CHARGE Rp250,000
INCOME TAX EXP Rp100,000

Total Rp1,837,885,000 Rp1,837,885,000

 WORKSHEET
PERIODE JANUARY 2022
Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Account Titles
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
CASH Rp250,810,000 Rp535,000 Rp251,345,000 Rp251,345,000
ACCOUNT RECEIVABLE Rp537,500,000 Rp537,500,000 Rp537,500,000
Store Supplies Rp2,000,000 Rp850,000 Rp1,150,000 Rp1,150,000
MARCHANDISE INVENTORY Rp6,800,000 Rp6,800,000 Rp6,800,000
Prepaid Insurance Rp2,400,000 Rp100,000 Rp2,300,000 Rp2,300,000
LAND Rp250,000,000 Rp250,000,000 Rp250,000,000
BUILDING Rp200,000,000 Rp200,000,000 Rp200,000,000
ACC.DEP BUILDING Rp833,333 Rp833,333 Rp833,333
Computer Rp15,000,000 Rp15,000,000 Rp15,000,000
ACC.DEP COMPUTER Rp500,000 Rp500,000 Rp500,000
Vehicle Rp110,000,000 Rp110,000,000 Rp110,000,000
ACC.DEP VEHICLE Rp416,667 Rp416,667 Rp416,667
Account Payable Rp180,000,000 Rp180,000,000 Rp180,000,000
WAGES & SALARIES PAYABLE Rp7,250,000 Rp7,250,000 Rp7,250,000
INCOME TAX PYABLE Rp100,000 Rp100,000 Rp100,000
Shine Capital Rp950,000,000 Rp950,000,000 Rp950,000,000
Sales Revenue Rp698,000,000 Rp698,000,000 Rp698,000,000
DEPRECIATION EXP Rp1,750,000 Rp1,750,000 Rp1,750,000
Store Supplies EXP. Rp850,000 Rp850,000 Rp850,000
WAGES & SALARIES EXP. Rp7,250,000 Rp7,250,000 Rp7,250,000
Utilities Expense Rp1,000,000 Rp1,000,000 Rp1,000,000
Advertising Expense Rp200,000 Rp200,000 Rp200,000
INSURANCE EXP. Rp100,000 Rp100,000 Rp100,000
COST OF GOODS SOLD Rp444,200,000 Rp444,200,000 Rp444,200,000
Sales Discount Rp2,090,000 Rp2,090,000 Rp2,090,000
Sales Return and Allowance Rp6,000,000 Rp6,000,000 Rp6,000,000
INTEREST REVENUE Rp785,000 Rp785,000 Rp785,000
BANK SERVICE CHARGE Rp250,000 Rp250,000 Rp250,000
INCOME TAX EXP Rp100,000 Rp100,000 Rp100,000
BALANCE Rp1,835,250,000 Rp1,835,250,000 Rp3,585,000 Rp3,585,000 Rp1,837,885,000 Rp1,837,885,000 Rp463,790,000 Rp698,785,000 Rp1,374,095,000 Rp1,139,100,000
NET INCOME/(NET LOSS) Rp234,995,000 Rp234,995,000
TOTAL Rp698,785,000 Rp698,785,000 Rp1,374,095,000 Rp1,374,095,000
 (NAMA PERUSAHAAN)
INCOME STATEMENT
…........................................................................
 (NAMA PERUSAHAAN)
OWNER'S EQUITY STATEMENT
…........................................................................
 (NAMA PERUSAHAAN)
BALANCE SHEET
…........................................................................
 (NAMA PERUSAHAAN)
POST-CLOSING TRIAL BALANCE
….........................
Code Account Debit Credit

Balance