PT.

PRIMA ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015
Debit Credit
Invoice
Date Description Ref
No Cash in Bank Sales Discount Acc. No Amount Acc. No Amount
Account Receivable
02/12/2015 BKM12-1 PT KARYA SEJATI Rp 92,708,000.00 Rp 1,892,000.00 Rp 94,600,000.00
15/12/2015 BKM12-2 TOKO INDAH Rp 118,800,000.00 Rp 118,800,000.00
16/12/2015 NK01 PENJUALAN TUNAI Rp 116,215,000.00 5-1100 Rp 98,200,000.00 4-1100 Rp 105,600,000.00
2-1600 Rp 10,560,000.00
4-1200 Rp 55,000.00
1-1500 Rp 98,200,000.00
24/12/2015 BKM12-3
Penerimaan Kembali utang Rp 3,450,000.00 1-1400 Rp 3,450,000.00
yang telah dihapus
29/12/2015 BKM12-4 TOKO PERSADA Rp 84,436,000.00 Rp 83,600,000.00 8-1300 Rp 836,000.00

Rp 415,609,000.00 Rp 1,892,000.00 Rp 98,200,000.00 Rp 297,000,000.00 Rp 218,701,000.00

(1-1100) (4-1300) √ (1-1300) √

Recapitulation
Debit Credit
Acc. No Amount Acc. No Amount
1-1100 Rp 415,609,000.00 1-1300 Rp 297,000,000.00
4-1300 Rp 1,892,000.00 1-1400 Rp 3,450,000.00
5-1100 Rp 98,200,000.00 1-1500 Rp 98,200,000.00
2-1600 Rp 10,560,000.00
4-1100 Rp 105,600,000.00
4-1200 Rp 55,000.00
8-1300 Rp 836,000.00

TOTAL Rp 515,701,000.00 TOTAL Rp 515,701,000.00

 PT. PRIMA ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015
Debit Credit
Invoice Descripti
Date Ref Cash in Sales Account
No on
Discount Acc. No Amount Receivabl
Bank
e
02/12/2015 BKM12-1 PT KARYA SEJATI ### ### ###
15/12/2015 BKM12-2 TOKO INDAH ### ###
16/12/2015 NK01 PENJUALAN TUNAI ### 5-1100 ###

24/12/2015 BKM12-3

Penerima
an
Kembali ###
utang
yang
telah
dihapus
29/12/2015 BKM12-4 TOKO PERSADA ### ###

### ### ### ###

(1-1100) (4-1300) √ (1-1300)

Recapitulation
Debit Credit
Acc. No Amount Acc. No Amount
1-1100 ### 1-1300 ###
4-1300 ### 1-1400 ###
5-1100 ### 1-1500 ###
2-1600 ###
4-1100 ###
4-1200 ###
8-1300 ###

TOTAL ### TOTAL ###

Credit

Acc. No Amount

4-1100 ###
2-1600 ###
4-1200 ###
1-1500 ###

1-1400 ###

8-1300 ###

###
√