PT.

SEJAHTERA
Jalan Dr. SutomoNo. 191 Medan
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME VENDOR ACCOUNT NO.

PT Nusa Indah S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 231,000,000.00
5 Pembelian 52,250,000.00 283,250,000.00
7 Retur Pembelian 3,300,000.00 279,950,000.00
24 Pelunasan 231,000,000.00 48,950,000.00

VENDOR'S NAME VENDOR ACCOUNT NO.

PT Dian Persada S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 330,000,000
8 Pelunasan 330,000,000.00 -
13 Pembelian 80,124,000.00 80,124,000

VENDOR'S NAME VENDOR ACCOUNT NO.

PT Mekar Nusa Dua S003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

Hak Cipta pada Kemdikbud 17

 PT SEJAHTERA
Jalan Dr. SutomoNo. 191 Medan
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Benua Jaya C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 231,000,000.00
4 Penjualan 327,690,000.00 558,690,000.00

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Serasi C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 165,000,000.00
17 Pelunasan 165,000,000.00 -

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Angel C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 19 Penjualan 296,230,000.00 296,230,000.00
21 Retur Penjualan 2,750,000.00 293,480,000.00

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Kencana C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 220,000,000.00
5 Pelunasan Rp 220,000,000.00 -

Hak Cipta pada Kemdikbud 18

 PT SEJAHTERA
LIST OF ACCOUNT RECEIVABLE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

C001 Toko Benua Jaya 558,690,000

C002 Toko Serasi -
C003 Toko Angel 293,480,000
C004 Toko Kencana -
Total ……………… 852,170,000

PT SEJAHTERA
LIST OF ACCOUNT PAYABLE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

S001 PT Nusa Indah 48,950,000

S002 PT Dian Persada 80,124,000
S003 PT Mekar Nusa Dua -

Total ……………… 129,074,000

PT SEJAHTERA
LIST OF INVENTORY
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame 2,109,000,000

SG-V Samsung Galaxy V 2,312,115,000
Total ……………… 4,421,115,000

Hak cipta dari Kemdikbud 36

Revisi oleh KAP. Drs. Abd. Ghonie Abubakar dan Rekan-Malang
 SOAL QUIZ

1 BUATLAH BUKU PEMBATU PIUTANG

Cadangan Kerugian Piutang ditaksir sebesar 2% x Saldo

Piutang dagang akhir periode

2 BUATLAH BUKU PEMBATU HUTANG

CARANYA…KIRIMKAN CARA PENGERJAAN KALIAN

3 DALAM BENTUK VIDEO PALING LAMBAT HARI MINGGU
TGL 12 JULI 2020