Revenue Journal

Date Invoice No. Account Debited Ref.

2016
Oct 3 622 Ferdinand √
8 623 Sari Style √
18 624 Ariska Service √
28 625 Windy √
31 Total

PT Kreatif Jaya
Account Receivable Accts. Rec. Customer Balance
(Controlling) October 31, 2016
Balance, Oct 1, 2016 2,510,000 Ariska Service
Total Debits 8,700,000 Sari Style
Total Credits 5,400,000 Windy
Balance, Oct 31, 2016 5,810,000 Total Accounts Receivable
 Cash Receipts Journal
Account Rec. Dr.
Date Account Credited Ref.
Fees Earned Cr.
2016
2,890,000 Oct 5 Juna Adikarya
1,940,000 12 Windy
2,970,000 23 Ferdinand
900,000 30 Rima
8,700,000 31 Total

PT Kreatif Jaya
Accts. Rec. Customer Balance
October 31, 2016
Ariska Service 2,970,000
Sari Style 1,940,000
Windy 900,000
Total Accounts Receivable 5,810,000
Receipts Journal
Fees Earned Cr. Accts Rec. Cr. Cash Dr.

1060 1060
1450 1450
2890 2890
120 120
120 5400 5520
a dan b
Toko Rusdi Nusa Abadi
4-Mar 690,000 1-Mar 580,000
26-Mar 385,000 15-Mar 325,000
Balance 1,075,000 Balance 905,000

c
Account Payable Cleaning Supplies
Beg. Bal. 580,000 31-Mar 1,400,000
31-Mar 5,260,000 Bal. 1,400,000
Bal. 5,840,000

d
Sahabat Exterior Cleaners
Account Payable Creditor Balances
Maret 31, 2016
Toko Rusdi 1,075,000
Nusa Abadi 905,000
CV. Endah Niaga 3,860,000
Total 5,840,000

A computerized system would likely use electronic form especially designed for recording
purchase transactions. The transactions details would be input into the form fieldss and
submitted. Once submitted, the transactions would be saved and automatically posted as a
debit to an appropriate asset account and a credit to the individual creditors account payable.
there would be no control totals posted to a controlling account.
 CV. Endah Niaga
20-Mar 3,860,000
Balance 3,860,000
 Purchase Journal
Account Credited Post A/P Cr. Cleaning
Date Ref. Supp Dr.
May,2016
3 Toko Sandi √ 220,000 220,000
12 CV Multi Produk √ 400,000 400,000
18 Toko Ananta √ 275,000 275,000
20 Borneo Electrical Service √ 150,000

31 Total 1,045,000 895,000

(21) (14)

Cash Payments Journal

Date Check No. Account Debited

May,2016
1 57 Toko Ananta
8 58 Karin Equipment
15 59 Borneo Electrical Service
26 60 Toko Sandi
31 61 Salary Expense
31 Total
 Other Account Dr. Post Amount
Ref.

Electrical Service 53 150,000

Expense
150,000

Payments Journal
Account
Post Ref. Cash Cr.
Other Accounts Dr. Payable Dr.

√ 395,000 395,000
18 3,150,000 3,150,000
53 165,000 165,000
√ 220,000 220,000
51 6,500,000 6,500,000
9,650,000 780,000 10,430,000
(21) (11)
 Purchase Journal
Post Account Maintenance
Date Account Credited Ref. Payable Cr. Supplies Dr.
Dec,2016
5 Sanggabuana Mobil √ 39,500,000
6 Tambora Komputer √ 4,800,000
18 Malintang √ 1,750,000 1,750,000
19 Anggi Gita √ 1,825,000 1,500,000
23 Selayar √ 440,000
31 Total 48,315,000 3,250,000
(21) (14)

Cash Receipts Journal

Post Other Accounts

Date Account Credited Ref. Accounts Cr. Receivable Cr.

Dec,2016
3 Yapen √ 5,100,000
10 Lindu √ 4,850,000
12 Rinjani √ 1,980,000
16 Fees Earned 41 21,700,000
25 Yapen √ 4,100,000
31 Fees Earned 41 19,700,000
31 Total 41,400,000 16,030,000
(√) (12)

Cash Payment Journal

Check Post Other Account Payable
Date Account Debited
No. Ref. Accounts Dr. Dr.
Dec,2016
1 610 Rent Expense 62 4,500,000
9 611 Fuel Expense 53 800,000
10 612 Selayar √ 360,000
11 613 Melintang √ 3,240,000
11 614 Welirang √ 650,000
13 615 Sanggabuana Mobil √ 39,500,000
16 616 Vehicle 18 40,900,000
17 617 Misc. Adm. Expense 64 600,000
20 618 Advertising Expense 63 1,990,000
24 619 Sandika, Drawing 32 3,200,000
26 620 Tambora Komputer √ 4,800,000
30 621 Driver Salaries Expense 51 16,900,000
 Office Salaries Expense 61 7,600,000
31 622 Office Supplies 15 310,000
Total 76,800,000 48,550,000
√ (21)
nal Page 37
Office Supplies Post
Other Accounts Dr. Amount
Dr. Ref.

Vehicle 18 39,500,000
Office Equipment 16 4,800,000

325,000
440,000
765,000 44,300,000
(15) (√)

Page 31

Cash Dr.

5,100,000
4,850,000
1,980,000
21,700,000
4,100,000
19,700,000
57,430,000
(11)

Page 34
Cash Cr.

4,500,000
800,000
360,000
3,240,000
650,000
39,500,000
40,900,000
600,000
1,990,000
3,200,000
4,800,000
16,900,000
 7,600,000
310,000
125,350,000
(11)
 Revenue Journal
Invoice Post Accounts Rec. Dr.
Date Account Debited
No. Ref. Fees Earned Cr.
Dec,2016
1 940 Dumai √ 1,980,000
6 941 Sumba √ 5,680,000
10 942 Buyan √ 2,140,000
24 943 Lindu √ 6,400,000
25 944 Sumba √ 5,720,000
31 21,920,000
(12) (41)

General Journal
Post
Date Description Debit
Ref.
Dec,2016
20 Maintenance Supplies Expense 51 3,600,000
Maintenance Supplies 41
 Page 35 Bengkalis Mulia
Accounts Rec. Dr. Unadjusted Trial Balance
Fees Earned Cr. December 31, 2016
Account Debit
1,980,000 Cash 92,980,000
5,680,000 Account Receivable 19,940,000
2,140,000 Maintenance Supplies 10,500,000
6,400,000 Office Supplies 5,975,000
5,720,000 Office Equipment 33,300,000
21,920,000 Accum Depr- Office Equipment
(12) (41) Vehicles 176,300,000
Accum Depr- Vehicles
Account Payable
Page 1 Sandika, Capital
Sandika, Drawing 3,200,000
Credit
Fees Earned
Driver Salaries Expense 16,900,000
Maintenance Supplies Expense 3,600,000
3,600,000 Fuel Expense 800,000
Office Salaries Expense 7,600,000
Rent Expense 4,500,000
Advertising Expense 1,990,000
Misc. Adm. Expense 600,000
378,185,000
e

Credit

6,900,000

14,700,000
4,015,000
289,250,000

63,320,000

378,185,000
Account : Cash
Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 160,900,000
31 CP31 57,430,000
31 CP34 125,350,000

Account : Account Receivable

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 14,050,000
31 R35 21,920,000
31 CR31 16,030,000

Account : Maintenance Supplies

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 10,850,000
20 P1 3,600,000
31 P37 3,250,000

Account : Office Supplies

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 4,900,000
31 CP34 310,000
31 PJ37 765,000

Account : Office Equipment

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 28,500,000
6 PJ37 4,800,000
 Account : Accum. Depr. - Office Equipment
Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 6,900,000

Account : Vehicles
Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 95,900,000
16 CP34 40,900,000
5 PJ37 39,500,000

Account : Accum. Depr. - Vehicles

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 14,700,000

Account : Accounts Payable

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 4,250,000
31 PJ37 48,315,000
31 CP34 48,550,000

Account : Sandika, Capital

Date Item Ref. Debit Credit

Dec,2016
1 Balance √ 289,250,000

Account : Sandika, Drawing

Date Item Ref. Debit Credit

Dec,2016
24 CP34 3,200,000
 Account : Fees Earned
Date Item Ref. Debit Credit

Dec,2016
16 CR31 21,700,000
31 CR31 19,700,000
31 R35 21,920,000

Account : Driver Salaries Expense

Date Item Ref. Debit Credit

Dec,2016
30 CP34 16,900,000

Account : Maintenance Supplies Expense

Date Item Ref. Debit Credit

Dec,2016
20 P1 3,600,000

Account : Fuel Expense

Date Item Ref. Debit Credit

Dec,2016
9 CP34 800,000

Account : Office Salaries Expense

Date Item Ref. Debit Credit

Dec,2016
30 CP34 7,600,000

Account : Rent Expense

Date Item Ref. Debit Credit

Dec,2016
1 CP34 4,500,000
Account : Advertising Expense
Date Item Ref. Debit Credit

Dec,2016
20 CP34 1,990,000

Account : Miscellanous Adm. Expense

Date Item Ref. Debit Credit

Dec,2016
17 CP34 600,000
 Account No : 11
Balance
Debit Credit

160,900,000
218,330,000
92,980,000

Account No : 12
Balance
Debit Credit

14,050,000
35,970,000
19,940,000

Account No : 14
Balance
Debit Credit

10,850,000
7,250,000
10,500,000

Account No : 15
Balance
Debit Credit

4,900,000
5,210,000
5,975,000

Account No : 16
Balance
Debit Credit

28,500,000
33,300,000
 Account No : 17
Balance
Debit Credit

6,900,000

Account No : 18
Balance
Debit Credit

95,900,000
136,800,000
176,300,000

Account No : 19
Balance
Debit Credit

14,700,000

Account No : 21
Balance
Debit Credit

4,250,000
52,565,000
4,015,000

Account No : 31
Balance
Debit Credit

289,250,000

Account No : 32
Balance
Debit Credit

3,200,000
 Account No : 41
Balance
Debit Credit

21,700,000
41,400,000
63,320,000

Account No : 51
Balance
Debit Credit

16,900,000

Account No : 52
Balance
Debit Credit

3,600,000

Account No : 53
Balance
Debit Credit

800,000

Account No : 61
Balance
Debit Credit

7,600,000

Account No : 62
Balance
Debit Credit

4,500,000
 Account No : 63
Balance
Debit Credit

1,990,000

Account No : 64
Balance
Debit Credit

600,000