General Journal

Date Account Receivable

2015
Maret 1 Cash

5 Rent Expanse

8 Supplies

10 Equipment

14 Budiman's Drawing

17 Salaries Expense

19 Account Receivable

21 Other Expense

23 Cash

25 Account Payable

28 Cash

30 Water, Electricity, telephone Expense

eneral Journal
Account Receivable Ref. Debit Credit

75,000,000
Budiman Capital 75,000,000
(Modal Awal)
7,500,000
Cash 7,500,000
(Beban sewa ruangan usaha)
3,000,000
Cash 3,000,000
(membeli perlengkapan secara tunai)
9,000,000
Account Payable 9,000,000
(membeli peralatan secara tunai)
3,500,000
Cash 3,500,000
(mengambil uang pribadi)
2,750,000
Cash 2,750,000
(dibayar gaji karyawan)
7,500,000
Service Revenue 7,500,000
(dikirim faktur penagihan atas jasa)
1,500,000
Cash 1,500,000
(beban lain-lain)
3,000,000
Service Revenue 3,000,000
(menerima pendapatan jasa)
3,000,000
Cash 3,000,000
(dibayar hutang usaha)
4,000,000
Account Receivable 4,000,000
(diterima piutang)
1,250,000
Cash 1,250,000
(membayar beban air, listrik, telepon