RAJAWALI AQUARIUM

GENERAL JOURNAL
PERPETUAL SYSTEM
PERIODE NOVEMBER 2023
PAG
Date Account and Explanation Ref Debit (Rp)
3-Nov Merchandise Inventory 10,000,000
Cash
7 Nov Merchandise Inventory 20,000,000
Accounts Payable
(2/10, n/30)
10-Nov Accounts Payable 500,000
Merchandise Inventory
15 Nov Account Payable 19,890,000
Cash
Merchandise Inventory
18-Nov Accounts Receiveable 12,500,000
Sales
Cost of Goods Sold 9,000,000
Merchandise Inventory
22 Nov Salles Returns and Allowances 2,000,000
Acccounts Recelvable
Merchandise Inventory 1,200,000
Cost of Goods Sold
25-Nov Merchandise Inventory 10,000,000
PPN Masukan 1,100,000
Accounts Payable
Merchandise Inventory 300,000
Cash
28-Nov Cash 10,395,000
Sales Discounts 105,000
Acounts Receivable
30-Nov Cash 16,095,000
Sales
PPN Keluaran
Cost of Goods Sold 6,200,000
Merchandise Inventory
Total 119,285,000
 RAJAWALI AQUARIUM
GENERAL JOURNAL
PERIODIC SYSTEM
PERIODE NOVEMBER 2023
PAGE 1
Kredit (Rp) Date
3-Nov
10,000,000
7-Nov
20,000,000

10-Nov
500,000
15-Nov
19,500,000
390,000
18-Nov
12,500,000
22-Nov
9,000,000
25-Nov
2,000,000

1,200,000

28-Nov
11,100,000

300,000 30-Nov

10,500,000

14,500,000
1,595,000

6,200,000
119,285,000
 RAJAWALI AQUARIUM
GENERAL JOURNAL
PERIODIC SYSTEM
PERIODE NOVEMBER 2023
PAGE 1
Account and Explanation Ref Debit (Rp)
Purchases 10,000,000
Cash
Purchases 20,000,000
Accounts Payable
(2/10, n/30)
Account Payable 500,000
Purchase Returns and Allowances
Account Payable 19,890,000
Cash
Purchase Discount
Accounts Receiveable 12,500,000
Sales
Salles Returns and Allowances 2,000,000
Acccounts Recelvable
Purchases 10,000,000
PPN Masukan 1,100,000
Accounts Payable
Freight-in 300,000
Cash
Cash 10,395,000
Sales Discounts 105,000
Acounts Receivable
Cash 16,095,000
Sales
PPN Keluaran

Total 102,885,000
 PAGE 1
Kredit (Rp)

10,000,000

20,000,000

500,000

19,500,000
390,000

12,500,000

2,000,000

11,100,000

300,000

10,500,000

14,500,000
1,595,000

102,885,000