Scribd Logo
Upload

Welcome to Scribd!

  • Latihan Cash Flow

    Uploaded by

    Alfizar
    11 views3 pages
    The document summarizes cash transactions for PT. Terang Jaya in December 2022. It includes cash receipt, cash disbursement, and petty cash journals. The cash receipt journal shows cash received from various sales and deposits totaling Rp. 190,986,000. The cash disbursement journal shows payments to suppliers and for expenses like loans, salaries, and fees totaling Rp. 196,590,000. The petty cash journal lists various operating expenses totaling Rp. 4,200,000 that were paid from the petty cash account.

    Original Description:

    soal

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document summarizes cash transactions for PT. Terang Jaya in December 2022. It includes cash receipt, cash disbursement, and petty cash journals. The cash receipt journal shows cash received from various sales and deposits totaling Rp. 190,986,000. The cash disbursement journal shows payments to suppliers and for expenses like loans, salaries, and fees totaling Rp. 196,590,000. The petty cash journal lists various operating expenses totaling Rp. 4,200,000 that were paid from the petty cash account.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    11 views3 pages

    Latihan Cash Flow

    Uploaded by

    Alfizar
    The document summarizes cash transactions for PT. Terang Jaya in December 2022. It includes cash receipt, cash disbursement, and petty cash journals. The cash receipt journal shows cash received from various sales and deposits totaling Rp. 190,986,000. The cash disbursement journal shows payments to suppliers and for expenses like loans, salaries, and fees totaling Rp. 196,590,000. The petty cash journal lists various operating expenses totaling Rp. 4,200,000 that were paid from the petty cash account.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 3

    PT.

    TERANG JAYA
    CASH RECEIPT JOURNAL
    Desember 2022
    DEBIT CREDIT
    OTHERS
    NO. POS Vat
    DATE DESCRIPTION SUNDRY ACCOUNT
    EVIDENCE REF CASH IN BANK Out ACCOUN
    ACCOUNT RECEIVABLE ACCOUNT TOTAL
    T NO
    Des. 5 BKM12-1 Toko Dita 32.670.000 33.000.000
    Sales Discount 330.000
    9 NK12-1 Penjualan tunai 30.986.000 Sales 27.600.000
    PPN Outcome 3.0360.000
    Freight Collected 350.000
    11 BKM12-2 Penjualan tunai kendaraan 146.000.000 Vehicle at Cost 160.000.000
    Acc. Depretiation 10.000.000
    Loss sales of Vehicle 4.000.000

    BKM12-3 Toko Bahana


    33.000.000 33.000.000
    12

    242.656.000 - 14.330.000 66.000.000 - - 190.986.000

    RECAPITULATION
    DEBIT CREDIT
    Total Account No Total
    11110 242.656.000 11210 66.000.000
    42300 330.000 13310 160.000.000
    13310 10.000.000 41100 27.600.000
    93000 4.000.000 21310 3.036.000
    42100 350,000

    256.986.000 256.986.000
    PT. TERANG JAYA
    CASH DISBURSEMENT JOURNAL
    DESEMBER 2022
    (in 000 rupiah)
    OTHERS
    POS Income
    NO. CHECK ACCOUNT PURCHASE
    DATE DESCRIPTION REF ACC. Tax CASH IN BANK
    EVIDENCE NO. PAYABLE ACCOUNT TOTAL DISCOUNT
    F NO Payable

    Des 8 BKK12-1 PT. Charaka 88.000.000 1.660.000 86.340.000


    10 BKK12-2 PT. Bharata 22.000.000 22.000.000
    20 BKK12-3 PT. Asoka 44.000.000 Late Fees Exp. 440.000 44.440.000
    30 BKK12-4 Peluansan Kartu Kredit Credit Card 8.400.000 8.400.000
    BKK12-5 Angsuran pinjaman ke Bank Mandiri
    31 bank Loan 18.000.000 19.800.000
    Interest Exp. 1.800.000
    BKK12-6 Wages and
    31 Gaji Karyawan Salaries 9.000.000 185.000 8.815.000
    31 BKK12-7 Pengisian Kas kecil Peti Cash 4.950.000 4.950.000

    154.000.000 42.590.000 1.660.000 185.000 194.745.000

    RECAPITULATION
    DEBIT CREDIT

    Account No. Total Account No Total


    11120 4.950.000 11110 194.295.000
    21110 8.400.000 21300 185.000
    21210 154.000.000 53000 1.660.000
    22100 18.000.000
    62900 440.000
    63100 9.000.000
    91000 1.800.000
    196.590.00
    0 196.590.000

    PT. TERANG JAYA


    PETTY CASH
    DECEMBER 2022

    DEBIT KREDIT
    DATE EVIDENCE NO DESCRIPTION ACC.
    ACCOUNTS TOTAL PETTY CASH
    NO
    Des 2 VKK12-1 Brosur Perusahaan Advertising expenses 900.000 900.000
    4 VKK12-2 Office suppliis Office supplies 950.000 950.000
    5 VKK12-3 Ttelepon bulan Nopember Accruad expenses 750.000 750.000
    7 VKK12-4 Listrik bulan Nopember Accruad expenses 850.000 850.000
    8 VKK12-5 Air bulan Nopember Accruad expenses 600.000 600.000
    16 VKK12-6 Pemeliharaan alat-alat Maintainace and Repair 900.000 900.000

    4.950.000 4.950.000

    You might also like