PURCHASE JOURNAL

( In Rupiah ) Page
DEBIT CREDIT
INVOICE
DATE NO DESCRIPTION REF MERCHANDISE ACCOUNT
INVENTORY VAT-IN FREIGHT IN PAYABLE

TOTAL….......
ACCOUNT NUMBER….......

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 SALES JOURNAL

( In Rupiah ) Page
DEBIT CREDIT
INVOICE
DATE NO DESCRIPTION REF ACCOUNT SALES OF
RECEIVABLE MERCHANDISE VAT-OUT FREIGHT OUT

TOTAL….......
ACCOUNT NUMBER….......

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 CASH RECEIPT JOURNAL

( In Rupiah ) Page
DEBIT CREDIT
DATE EVIDENCE DESCRIPTION REF OTHERS OTHERS
NO CASH IN ACCOUNT
BANK ACCOUNT ACC.NO TOTAL RECEIVABLE ACCOUNT ACC.NO TOTAL

TOTAL…......
ACCOUNT NUMBER…......

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
 CASH PAYMENT JOURNAL

( In Rupiah ) Page
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE NO DESCRIPTION REF ACCOUNT
ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO NO

TOTAL….......
ACCOUNT NUMBER….......

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
 PETTY CASH

( In Rupiah )
DEBIT CREDIT
EVIDENCE
DATE NO DESCRIPTION
ACCOUNT ACC NO. TOTAL PETTY CASH

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 INVENTORY CARD

( In Rupiah )
IN OUT BALANCE
DATE EVIDENCE
NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE

(In Rupiah )
Nama Toko : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
 SUBSIDIARY LEDGER-ACCOUNT PAYABLE

(In Rupiah )
Nama Toko : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit

Nama Toko : Kode :

Balance
Date Description Ref Debit Credit
Debit Credit
 CLOSING ENTRIES

DATE DESCREPTION ACC NO DEBIT

CREDIT
 STATEMENT OF CHANGES IN EQUITY

DESCRIPTION COMMON STOCK RETAINED EARNINGS

 TRIAL BALANCE AFTER CLOSING

ACC NO DESCREPTION DEBIT CREDIT