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    Jurnal Jurnal

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    Fikrisaoma
    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Jurnal Jurnal

    Uploaded by

    Fikrisaoma
    5 views10 pages
    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

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    jurnal-jurnal

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    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    5 views10 pages

    Jurnal Jurnal

    Uploaded by

    Fikrisaoma
    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 10

    CASH PAYMENT JOURNAL

    DEBIT
    EVIDENCE
    DATE DESCRIPTION REF ACCOUNT OTHERS
    NO.
    PAYABLE ACCOUNT ACC NO.
    18/1 PD JOY 3,150,000

    TOTAL 3,150,000
    ACCOUNT NUMBER 2-1100

    RECAPITULATION
    DEBIT KREDIT
    ACC.NO TOTAL ACC.NO
    2-1100 3,150,000 1-1100

    TOTAL 3,150,000 TOTAL


    CREDIT
    OTHERS OTHERS
    CASH IN BANK
    TOTAL ACCOUNT ACC NO. TOTAL
    3,150,000

    3,150,000
    1-1100

    ION
    KREDIT
    TOTAL
    3,150,000

    3,150,000
    CASH RECEIPT JOURNAL

    DEBIT
    EVIDENCE
    DATE DESCRIPTION REF CASH IN OTHERS
    NO.
    BANK ACCOUNT ACC NO. TOTAL
    15/1 PELUNASAN PD BUMI 3,920,000 SALES DISCOUNT 4-1400 80,000

    TOTAL 3,920,000 4-1400 80,000


    ACCOUNT NUMBER 1-1100

    RECAPITULATION
    DEBIT KREDIT
    ACC.NO TOTAL ACC.NO TOTAL
    1-1100 3,920,000 1-1300 4,000,000
    4-1400 80,000

    TOTAL 4,000,000 TOTAL 4,000,000


    CREDIT
    ACCOUNT OTHERS
    RECEIVABLE ACCOUNT ACC NO. TOTAL
    4,000,000

    4,000,000
    1-1300
    PURCHASE JOURNAL

    DEBIT
    INVOICE.
    DATE DESCRIPTION REF MERCHANDISE
    NO VAT-IN FREIGHT IN
    INVENTORY
    1-Jan PD JOY 3,000,000 150,000
    3-Jan PD SELAMAT 6,000,000
    10-Jan PD JOY 5,000,000 400,000

    TOTAL 14,000,000 550,000


    ACCOUNT NUMBER 1-1500 5-1200

    RECAPITULATION
    DEBIT CREDIT
    ACC.NO TOTAL ACC.NO
    1-1500 14,000,000 2-1100
    5-1200 550,000

    TOTAL 14,550,000 TOTAL


    CREDIT
    ACCOUNT
    PAYABLE
    3,150,000
    6,000,000
    5,400,000

    14,550,000
    2-1100

    ON
    CREDIT
    TOTAL
    14,550,000

    14,550,000
    SALES JOURNAL

    DEBIT CREDIT
    INVOICE.
    DATE DESCRIPTION REF ACCOUNT SALES OF
    NO VAT-OUT
    RECEIVABLE MERCHANDISE
    9-Jan PD BUMI 5,000,000 5,000,000
    19-Jan PD CAHAYA 5,300,000 5,000,000

    TOTAL 10,300,000 10,000,000


    ACCOUNT NUMBER 1-1300

    RECAPITULATION
    DEBIT CREDIT
    ACC.NO TOTAL ACC.NO
    1-1300 10,300,000

    TOTAL 10,300,000
    CREDIT

    FREIGHT OUT

    300,000

    300,000

    ON
    CREDIT
    TOTAL
    10,000,000
    300,000

    10,300,000
    GENERAL JOURNAL

    DATE INVOICE. NO DESCRIPTION REF DEBIT CREDIT


    6-Jan ACCOUNT PAYABLE 2-1100 700,000
    PURCHASE RETURN 700,000
    9-Jan COST OF GOOD SOLD 5-1100 4,500,000
    MERCHANDISE INVENTORY1-1500 4,500,000
    13-Jan SALE RETURN 4-1200 1,000,000
    ACCOUNT RECEIVABLE 1-1300 1,000,000
    COST OF GOOD SOLD 5-1100 800,000
    MERCHANDISE INVENTORY1-1500 800,000
    19-Jan COST OF GOOD SOLD 5-1100 4,000,000
    MERCHANDISE INVENTORY1-1500 4,000,000
    27-Jan SALE RETURN 4-1200 2,000,000
    ACCOUNT RECEIVABLE 1-1300 2,000,000
    COST OF GOOD SOLD 5-1100 900,000
    MERCHANDISE INVENTORY1-1500 900,000
    13,900,000 13,900,000

    RECAPITULATION
    DEBIT
    ACC.NO TOTAL
    2-1100 700,000
    5-1100 10,200,000
    4-1200 3,000,000

    13,900,000
    RECAPITULATION
    CREDIT
    ACC.NO TOTAL
    700,000
    1-1500 10,200,000
    1-1300 3,000,000

    13,900,000

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