PT TUNAS KARYA

GENERAL JOURNAL
December 2020

Date Evidence No. Description Pos Ref. Debit Credit Recapitulation

Dec 7 BT 6 Sales Return 4-1200 52.000.000 Debit Credit
PPN Outcome 2-1500 5.200.000 Acc. No. Amount Acc. No. Amount
Account Receivable 1-1300 57.200.000 1-1500 44.500.000 1-1300 57.200.000
Merchandise Inventory 1-1500 44.500.000 2-1500 5.200.000 1-1500 180.000.000
Cost of Goods Sold 5-1100 44.500.000 4-1200 52.000.000 5-1100 44.500.000
16 BT 12 Cost of Goods Sold 5-1100 180.000.000 5-1100 180.000.000
Merchandise Inventory 1-1500 180.000.000 TOTAL 281.700.000 281.700.000
 PT TUNAS KARYA
PETTY CASH JOURNAL
December 2020

Debit Credit Recapitulation

Evidence
Date Description Petty Cash (1-
No. Account Name Acc. No. Amount Debit Credit
1200)
Dec 4 BT 2 Beban listrik & telepon Telephone & Electricity Exp. 6-1200 950.000 950.000 Acc. No. Amount Acc. No. Amount
17 BT 13 Owner's Prive Tn. Reinhard Prive 3-1200 1.000.000 1.000.000 3-1200 1.000.000 1-1200 1.950.000
6-1200 950.000
TOTAL 1.950.000 1.950.000