LEMBAR KERJA

MENGELOLA BUKU JURNAL

WIRASTRI

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
 UD WIRASTRI
JURNAL PENERIMAAN KAS
DESEMBER 2015

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

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount    

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-1/9

 UD. WIRASTRI
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount

RECAPITULATION  
Debit Credit
Acc. No. Amount Acc. No. Amount  

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-2/9

 UD. WIRASTRI
JURNAL PEMBELIAN
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Merchandise
No. VAT In Freigt Paid Account Payable
Inventory

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount

UD. WIRASTRI
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-3/9
 JURNAL PENJUALAN
DESEMBER 2015

Debit CGS (Dr.) / Credit

Invoice
Date Description Ref Merchandise Sales of Freight
No. Account Receivable VAT Out
Inventory (Cr.) Merchandise Collected

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-4/9

 UD. WIRASTRI
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit Credit

             
             
             
             
             
             
             
             
             
             
             
             

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount

UD. WIRASTRI
PETTY CASH

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-5/9

 DESEMBER 2015

Invoice Debit Credit

Date Description
No. Acc. No Amount Petty Cash

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-6/9

 UD. WIRASTRI
KARTU PERSEDIAAN
DESEMBER 2015

PORTAGE M 300
IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-7/9

 UD WIRASTRI
KARTU PERSEDIAAN
DESEMBER 2015

SATELITE M300
IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-8/9