Lembar Kerja Jurnal - NS (Toko Ahmad)

TOKO AHMAD
Purchase journal
Periode Januari 2020
Date Description Debet credit

Purchase other Account Payable
No Account Account amount
4-Jan UD. KAMBOJA Store Equipment 8,500,000 9,500,000
4-Jan UD. TULIP Office Equipment 2,850,000 2,850,000
6-Jan UD. MAWAR 6,000,000 6,000,000
15-Jan UD. LAVENDER 4,650,000 4,650,000
23-Jan UD. PUCUK MERAH 3,100,000 3,100,000
Jumlah 13,750,000 11,350,000 26,100,000
Jumlah 25,100,000 26,100,000
Jika ada pajak pembelian (vat IN) mk utg dgg = brg yg dibeli + Vat In
TOKO Ahmad
Cash Payment Journal
Date Description Debet Credit

Purchase other purchase discount Cash
3-Jan Sewa Tempat Rent Expenses 2,400,000 2,400,000
6-Jan Toko Bahagia Setor Suplies 750,000 750,000
Office Supplies 500,000 500,000
14-Jan UD. Mekar Freight In 225,000 225,000

18-Jan
jumlah - jumlah 3,875,000 - 3,875,000

jumlah 3,875,000 3,875,000
Potg Penjualn
15-Jan Pembelian lihat syarat Pembayaran: 3/10.n/30
25-Jan Utang dagang (CPJ) -
Potgn penjualan -
TOKO Ahmad
Sales journal

Account Receivable other Vat out Sales
8-Jan TOKO GARUDA 3,650,000 3,650,000
19-Jan TOKO MERAK 5,550,000 5,550,000
22-Jan TOKO ANGSA 2,500,000 2,500,000
27-Jan TOKO KINAN 6,400,000 6,400,000
Jumlah 6,400,000 6,400,000
TOKO Ahmad
Cash Receipt Journal

Account
Cash Sales discount Receivable Other
No Account Account Amount
10-Jan TOKO MARS 1,800,000 4000 Sales 1,800,000
12-Jan TOKO JUPITER 3,219,300 65,700 3,285,000
22-Jan TOKO ANTAKA 1,800,000 4000 Sales 1,800,000
Jumlah 6,819,300 65,700 3,285,000 3,600,000

jumlah 6,885,000
Potg Penjualn
7 Penjualan (SJ) lihat syarat Pembayaran: 2/10.n/30
9 Retur Penjulan (JU)
17 Piutang dgg (CRJ) -
Potgn penjualan -
Toko Ahmad
Jurnal Umum
Date Description ref debet kredit

2-Jan CASH 15,000,000
EQUITY 15,000,000
11-Jan SALES BERUPA (TOKO GARUDA) 365,000
ACCOUNT RECTILATIF 365,000
22-Jan ACCOUNT PAYABLE 310,000
PURCHASE RETURN 310,000
jumlah 15,675,000 15,675,000

Toko Ahmad
GENERAL LEDGER
Account : Cash Acc. No:

Date Description Ref Debet Credit Balance
Debet Credit
CRJ CashPayment Journal (A) 6,819,300 6,819,300
CPJ Cash Receipt Journal 3,875,000 2,944,300
Account : Acc Receivable Acc. No:

Debet Credit
Sj Jurnal penjualan 6,400,000 6,400,000
MJ Jurnal Umum - 6,400,000
CRJ Jurnal penerimaan Kas 3,285,000 3,115,000
Account : Store suplies Acc. No:

Debet Credit
CPJ Cash Payment Journal -
Account : Office suplies Acc. No:

Debet Credit
CPJ Cash Payment Journal 500,000 500,000
Account : Store Equipment Acc. No:

Debet Credit
PJ Purchace Journal 8,500,000 8,500,000
Account : Office Equipment Acc. No:

Debet Credit
Account : Acc Payable Acc. No:

Debet Credit
MJ Memorial Journal - 26,100,000
CPJ Cash Payment Journal - 26,100,000
Account : Tn. Ahmad Equity Acc. No:

Debet Credit
MJ Memorial Journal 15,000,000 15,000,000
Account : Tn. Ahmad Drawing Acc. No:

Debet Credit
CPJ Cash Paymen Journal - -
Account : Sales Acc. No:

Debet Credit
SJ Sales Journal 6,400,000 6,400,000
CRJ Cash Receipt Journal - 6,400,000
Account : Sales Return Acc. No:

Debet Credit
MJ Memorial Journal - - - -
Account : Sales Discount Acc. No:

Debet Credit
CRJ Cash Receipt Jornal 65,700 - 65,700 -
Account : Purchase Acc. No:

Debet Credit
PJ Purchase Journal 13,750,000 - 13,750,000
CPJ Cash Payment Jornal - 28,750,000
Account : Purchase Return Acc. No:

Debet Credit
MJ Memorial Journal - -
Account : Purchase Discount Acc. No:

Debet Credit
CPJ Cash Payment Journal - -
Account : Freigth In Acc. No:

Debet Credit
CPJ Cash Payment Journal 225,000 - 225,000 -
Account : Rent Expenses Acc. No:

Debet Credit
CPJ Cash Payment Journal 2,400,000 - 2,400,000 -
Account : Salaries Expenses Acc. No:

Debet Credit
CPJ Cash Payment Journal - - - -
Account : Elctr & telp Expenses Acc. No:

Debet Credit
CPJ Cash Payment Journal - - - -
47
Toko Ahmad
BALANCE SHEET
Per 31 Januari 2020
No Account debet kredit

1 Cash 2,944,300
1 Account Receivable 3,115,000
1 Store suplies -
1 Office suplies 500,000
1 Store Equipment 8,500,000
1 Office Equipment 2,850,000
2 Acc Payable 26,100,000
3 Tn. Ahmad Equity 16,800,000
3 Tn. Ahmad Drawing/prive -
4 Sales 6,400,000
4 Sales Return -
4 Sales Discount 65,700
5 Purchase 28,750,000
5 Purchase Return -
5 Purchase Discount -
5 Freigth In 225,000
5 Rent Expenses 2,400,000
5 Salaries Expenses -
5 Elctr & telp Expenses -
jumlah 49,350,000 49,300,000
50,000
Toko Ahmad
Kartu Utang
UD Berkah Acc. No:

Debet Credit
UD Dahlia Acc. No:

Debet Credit
UD Sejahtera Acc. No:

Debet Credit
Toko Ahmad
Daftar Saldo Utang
Date Description Saldo

1 UD Berkah -
2 UD Dahlia -
2 UD Sejahtera -
Jumlah - <--- = dg di buku besar utang dagang
Toko Ahmad
Kartu Piutang
Toko Garuda Acc. No:

Debet Credit
Toko Bandung Acc. No:

Debet Credit
Toko Damai Acc. No:

Debet Credit
Toko Ahmad
Daftar Saldo Piutang
Date Description Saldo

1 Toko Garuda -
2 Toko Bandung -
2 Toko Damai -
Jumlah - <--- = dg di buku besar piutang dagang

Lembar Kerja Jurnal - NS (Toko Ahmad)

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TOKO AHMAD

Date Description Debet credit

Date Description Debet Credit

14-Jan UD. Mekar Freight In 225,000 225,000

jumlah - jumlah 3,875,000 - 3,875,000

Date Description Debet credit

Date Description Debet credit

Jumlah 6,819,300 65,700 3,285,000 3,600,000

Date Description ref debet kredit

jumlah 15,675,000 15,675,000

Account : Cash Acc. No:

Account : Acc Receivable Acc. No:

Account : Store suplies Acc. No:

Account : Office suplies Acc. No:

Account : Store Equipment Acc. No:

Account : Office Equipment Acc. No:

Account : Acc Payable Acc. No:

Account : Tn. Ahmad Equity Acc. No:

Account : Tn. Ahmad Drawing Acc. No:

Account : Sales Acc. No:

Account : Sales Return Acc. No:

Account : Sales Discount Acc. No:

Account : Purchase Acc. No:

Account : Purchase Return Acc. No:

Account : Purchase Discount Acc. No:

Account : Freigth In Acc. No:

Account : Rent Expenses Acc. No:

Account : Salaries Expenses Acc. No:

Account : Elctr & telp Expenses Acc. No:

No Account debet kredit

UD Berkah Acc. No:

UD Dahlia Acc. No:

UD Sejahtera Acc. No:

Date Description Saldo

Toko Garuda Acc. No:

Toko Bandung Acc. No:

Toko Damai Acc. No:

Date Description Saldo

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