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  • Akun Perusahaan Dagang

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    Alma Siwi
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    The cash receipt journal summarizes cash received from various customers from May 1-30, including Faras, Handoko, Osman, and Wildan. Total cash received was Rp284,300,000. The cash payment journal details expenses paid in cash from May 1-31, including rent, supplies, salaries, and accounts payable. Total cash paid was Rp152,450,000. The sales journal shows sales to Handoko, Wildan, and Wilson totaling Rp257,250,000 in May.

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    (Akun perusahaan dagang)

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    The cash receipt journal summarizes cash received from various customers from May 1-30, including Faras, Handoko, Osman, and Wildan. Total cash received was Rp284,300,000. The cash payment journal details expenses paid in cash from May 1-31, including rent, supplies, salaries, and accounts payable. Total cash paid was Rp152,450,000. The sales journal shows sales to Handoko, Wildan, and Wilson totaling Rp257,250,000 in May.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    74 views35 pages

    Akun Perusahaan Dagang

    Uploaded by

    Alma Siwi
    The cash receipt journal summarizes cash received from various customers from May 1-30, including Faras, Handoko, Osman, and Wildan. Total cash received was Rp284,300,000. The cash payment journal details expenses paid in cash from May 1-31, including rent, supplies, salaries, and accounts payable. Total cash paid was Rp152,450,000. The sales journal shows sales to Handoko, Wildan, and Wilson totaling Rp257,250,000 in May.

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    of 35

    DATE DOC.

    NUMBER DESCRIPTION

    7-May-15 RECEIVE CASH FROM FARAS


    10-May-15 SALES

    16-May-15 RECEIVE FROM HANDOKO


    21-May-15 RECEIVE FROM OSMAN
    30-May-15 RECEIVE FROM WILDAN
    AMAOUNT
    WASERBA HUTAMA
    CASH RECEIPT JOURNAL
    PERIOD MEI 2015

    DEBET
    OTHERS
    CASH IN BANK SALES DISCOUNT
    ACCOUNT NO. ACCOUNT
    Rp 22,300,000
    Rp 54,000,000 COGS 510

    Rp 53,900,000 Rp 1,100,000
    Rp 42,900,000
    Rp 111,200,000 Rp 1,100,000
    Rp 284,300,000 Rp 2,200,000

    ACCOUNT
    CASH
    SALES DISCOUNT
    COGS

    AMOUNT
    AMA
    URNAL
    15

    CREDIT
    OTHERS OTHERS
    ACCOUNTS RECEIVABLE
    TOTAL ACCOUNT
    Rp 22,300,000
    Rp 32,000,000 INVENTORY
    SALES
    Rp 55,000,000
    Rp 42,900,000
    Rp 110,000,000 MISC. SELLING EXPENSE
    Rp 32,000,000 Rp 230,200,000

    RECAPITULATION
    NO. ACCOUNT DEBET ACCOUNT
    110 Rp 284,300,000 ACCOUNTS RECEIVABLE
    412 Rp 2,200,000 INVENTORY
    510 Rp 32,000,000 SALES
    MISC. SELLING EXPENSE

    Rp 318,500,000 AMAOUNT
    CREDIT
    OTHERS
    NO. ACCOUNT TOTAL

    115 Rp 32,000,000
    410 Rp 54,000,000

    529 Rp 2,300,000
    Rp 86,000,000

    NO. ACCOUNT CREDIT


    112 Rp 230,200,000
    115 Rp 32,000,000
    410 Rp 54,000,000
    529 Rp 2,300,000

    Rp 318,500,000
    DATE DOC. NUMBER DESCRIPTION

    1-May-15 PAID RENT


    4-May-15 PAID MISC. SELLING EXPENSE
    13-May-15 PAID ACCOUNTS PAYABLE
    15-May-15 PAID ADVERTISING EXPENSE
    19-May-15 PURCHASED
    19-May-15 PAID TO BAKIR
    21-May-15 PAID MISC. SELLING EXPENSE
    28-May-15 PAID WAGES AND SALARIES

    29-May-15 PURCHASED STORE SUPPLIES


    31-May-15 PAID TO NYOMAN
    AMAOUNT
    WASERBA HUTAMA
    CASH PAYMENT JOURNAL
    PERIOD MEI 2015

    DEBET
    OTH
    ACCOUNTS PAYABLE NOTES PAYABLE
    ACCOUNT
    RENT EXPENSE
    MISC. SELLING EXPENSE
    Rp 36,000,000
    ADVERTISING EXPENSE
    INVENTORY
    Rp 33,450,000
    MISC. SELLING EXPENSE
    SALES SALARIES EXPENSE
    OFFICE SALARIES EXPENSE
    STORE SUPPLIES
    Rp 83,000,000
    Rp 152,450,000
    SERBA HUTAMA
    PAYMENT JOURNAL
    ERIOD MEI 2015

    T
    OTHERS
    NO. ACCOUNT TOTAL
    531 Rp 5,000,000
    529 Rp 600,000

    521 Rp 11,000,000
    115 Rp 18,700,000

    529 Rp 2,300,000
    520 Rp 56,000,000
    530 Rp 29,000,000
    117 Rp 2,400,000

    Rp 125,000,000

    RECAPITULATION
    ACCOUNT NO. ACCOUNT
    INVENTORY 115
    STORE SUPPLIES 117
    ACCOUNTS PAYABLE 210
    SALES SALARIES EXPENSE 520
    ADVERTISING EXPENSE 521
    MISC. SELLING EXPENSE 529
    OFFICE SALARIES EXPENSE 530
    RENT EXPENSE 531

    AMAOUNT
    CREDIT
    OTHERS
    CASH IN BANK
    ACCOUNT NO. ACCOUNT
    Rp 5,000,000
    Rp 600,000
    Rp 35,280,000 PURCHASED DISC. 511
    Rp 11,000,000
    Rp 18,700,000
    Rp 33,450,000
    Rp 2,300,000
    Rp 85,000,000

    Rp 2,400,000
    Rp 82,170,000 PURCHASED DISC. 511
    Rp 275,900,000

    RECAPITULATION
    DEBET ACCOUNT NO. ACCOUNT
    Rp 18,700,000 CASH 110
    Rp 2,400,000 PURCHASED DISC. 511
    Rp 152,450,000
    Rp 56,000,000
    Rp 11,000,000
    Rp 2,900,000
    Rp 29,000,000
    Rp 5,000,000

    Rp 277,450,000 AMAOUNT
    OTHERS
    TOTAL

    Rp 720,000

    Rp 830,000
    Rp 1,550,000

    CREDIT
    Rp 275,900,000
    Rp 1,550,000

    Rp 277,450,000
    DEB
    DATE DOC. NUMBER DESCRIPTION
    ACCOUNTS RECEIVABLE
    6-May-15 HANDOKO Rp 68,500,000
    20-May-15 WILDAN Rp 110,000,000
    30-May-15 WILSON Rp 78,750,000

    AMAOUNT Rp 257,250,000
    WASERBA HUTAMA
    SALES JOURNAL
    PERIOD MEI 2015

    DEBET
    OTHERS
    COGS
    ACCOUNT NO. ACCOUNT TOTAL
    Rp 41,000,000
    Rp 70,000,000
    Rp 47,000,000

    Rp 158,000,000

    RECAPITULATION
    ACCOUNT NO. ACCOUNT
    ACCOUNTS RECEIVABL 112
    COGS 510

    AMAOUNT
    CREDIT
    OTHERS
    SALES PPN OUTCOME
    ACCOUNT NO. ACCOUNT TOTAL
    Rp 68,500,000 INVENTORY 115 Rp 41,000,000
    Rp 110,000,000 INVENTORY 115 Rp 70,000,000
    Rp 78,750,000 INVENTORY 115 Rp 47,000,000

    Rp 257,250,000 Rp 158,000,000

    RECAPITULATION
    DEBET ACCOUNT NO. ACCOUNT CREDIT
    Rp 257,250,000 INVENTORY 115 Rp 257,250,000
    Rp 158,000,000 SALES 410 Rp 158,000,000

    Rp 415,250,000 AMAOUNT Rp 415,250,000


    WA
    PUR
    P

    DEBET
    DATE DOC. NUMBER DESCRIPTION
    INVENTORY
    3-May-15 HERMAN Rp 36,000,000
    21-May-15 NYOMAN Rp 88,000,000

    AMOUNT Rp 124,000,000
    WASERBA HUTAMA
    PURCHASED JOURNAL
    PERIOD MEI 2015

    DEBET CRED
    OTHERS
    PPN INCOME ACCOUNTS PAYABLE
    ACCOUNT NO. ACCOUNT TOTAL
    Rp 36,000,000
    Rp 88,000,000

    Rp 124,000,000

    RECAPITULATION
    ACCOUNT NO. ACCOUNT DEBET
    INVENTORY 115 Rp 124,000,000

    AMAOUNT Rp 124,000,000
    CREDIT
    OTHERS
    ACCOUNT NO. ACCOUNT TOTAL

    RECAPITULATION
    ACCOUNT NO. ACCOUNT CREDIT
    ACCOUNTS PAYABLE 210 Rp 124,000,000

    AMAOUNT Rp 124,000,000
    WASERBA HUTAMA
    MEMORIAL JOURNAL
    PERIOD MEI 2015

    DATE DESCRIPTION REFF DEBET


    14-May-15 SALES RETURN 411 Rp 13,500,000
    ACCOUNTS RECEIVABL 112
    INVENTORY 115 Rp 8,000,000
    COGS 510
    24-May-15 ACCOUNTS PAYABLE 210 Rp 5,000,000
    INVENTORY 115
    26-May-15 SALES RETURN 411 Rp 7,500,000
    CASH 110
    INVENTORY 115 Rp 5,000,000
    COGS 510

    AMAOUNT Rp 39,000,000

    RECAPITULATION
    ACCOUNT NO. ACCOUNT
    INVENTORY 115
    ACCOUNTS PAYABLE 210
    SALES RETURN 411

    AMOUNT
    CREDIT

    Rp 13,500,000

    Rp 8,000,000

    Rp 5,000,000

    Rp 7,500,000

    Rp 5,000,000

    Rp 39,000,000

    DEBET ACCOUNT NO. ACCOUNT CREDIT


    Rp 13,000,000 CASH 110 Rp 7,500,000
    Rp 5,000,000 ACCOUNTS RECEIVABLE 112 Rp 13,500,000
    Rp 21,000,000 INVENTORY 115 Rp 5,000,000
    COGS 510 Rp 13,000,000

    Rp 39,000,000 AMOUNT Rp 39,000,000


    WASERBA HUTAMA
    SUBSIDIARY LEDGER ACCOUNTS RECEIVABLE
    PERIOD MEI 2015
    NAME : HANDOKO
    DATE DECRIPTION REFF TERMIN
    6-May-15 SALES 2/10, n/30
    14-May-15 SALES RETURN 2/10, n/30
    16-May-15 RECEIVE CASH 2/10, n/30

    NAME : WILDAN
    DATE DECRIPTION REFF TERMIN
    20-May-15 SALES 1/10, n/30
    30-May-15 RECEIVE CASH 1/10, n/30

    NAME : WILSON
    DATE DECRIPTION REFF TERMIN
    30-May-15 SALES 2/10, n/30

    NAME :
    DATE DECRIPTION REFF TERMIN

    RECAPITULATION

    NAME CUSTOMER TERMIN DEBET CREDIT


    HANDOKO 2/10, n/30
    WILDAN 1/10, n/30

    AMAOUNT
    WASERBA HUTAMA
    DIARY LEDGER ACCOUNTS RECEIVABLE
    PERIOD MEI 2015
    NO : C-1
    BALANCE
    DEBET CREDIT
    DEBET CREDIT
    Rp 68,500,000 Rp 68,500,000
    Rp 13,500,000 Rp 55,000,000
    Rp 55,000,000 Rp -

    NO : C-2
    BALANCE
    DEBET CREDIT
    DEBET CREDIT
    Rp 110,000,000 Rp 110,000,000
    Rp 110,000,000 Rp -

    NO : C-3
    BALANCE
    DEBET CREDIT
    DEBET CREDIT
    Rp 78,750,000 Rp 78,750,000

    NO :
    BALANCE
    DEBET CREDIT
    DEBET CREDIT

    ATION

    BALANCE
    DEBET CREDIT
    Rp -
    Rp -

    Rp -
    WASERBA HUTAMA
    SUBSIDIARY LEDGER ACCOUNTS PAYABLE
    PERIOD MEI 2015
    NAME : HERMAN
    DATE DECRIPTION REFF TERMIN DEBET
    3-May-15 PURCHASED 2/10, n/30
    13-May-15 PAID PURCHASED 2/10, n/30 Rp 36,000,000

    NAME : NYOMAN
    DATE DECRIPTION REFF TERMIN DEBET
    21-May-15 PURCHASED 1/10, n/30
    24-May-15 PURCHASED RETURN 1/10, n/30 Rp 5,000,000
    31-May-15 PAID PURCHASED 1/10, n/30 Rp 83,000,000

    NAME :
    DATE DECRIPTION REFF TERMIN DEBET

    RECAPITULATION
    BALANCE
    NAME SUPPLIER TERMIN DEBET CREDIT
    DEBET
    HERMAN 2/10, n/30
    NYOMAN 1/10, n/30

    AMAOUNT
    RBA HUTAMA
    GER ACCOUNTS PAYABLE
    IOD MEI 2015
    NO : S-1
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 36,000,000 Rp 36,000,000
    Rp -

    NO :
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 88,000,000 Rp 88,000,000
    Rp 83,000,000
    Rp -

    NO :
    BALANCE
    CREDIT
    DEBET CREDIT
    BALANCE
    CREDIT
    Rp -
    Rp -

    Rp -
    WASERBA HUTAMA
    LEDGER
    PERIOD MEI 2015

    NAME : CASH
    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal Rp 284,300,000
    May-31 Cash Payment Journal
    May-31 Memorial Journal

    NAME : ACCOUNTS RECEIVABLE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal
    May-31 Sales Journal Rp 257,250,000
    May-31 Memorial Journal

    NAME : INVENTORY
    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal
    May-31 Cash Payment Journal Rp 18,700,000
    May-31 Sales Journal
    May-31 Purchased Journal Rp 124,000,000
    May-31 Memorial Journal Rp 13,000,000
    May-31 Memorial Journal

    NAME : PREPAID INSURANCE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : STORE SUPPLIES


    DATE DESCRIPTIONS DEBET
    DATE DESCRIPTIONS DEBET
    May-01 Openening Balance
    May-31 Cash Payment Journal Rp 2,400,000

    NAME : STORE EQUIPMENT


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : ACCUM. DEPR.STORE EQUIPMENT


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : ACCOUNTS PAYABLE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Payment Journal Rp 152,450,000
    May-31 Purchased Journal
    May-31 Memorial Journal Rp 5,000,000

    NAME : SALARIES PAYABLE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : MANDALA HUTAMA CAPITAL


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : MANDALA HUTAMA DRAWING


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    NAME : INCOME SUMMARY
    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : SALES
    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal
    May-31 Sales Journal

    NAME : SALES RETURN AND ALOWANCES


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Memorial Journal Rp 21,000,000

    NAME : SALES DISCOUNT


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal Rp 2,200,000

    NAME : COST OF MERCHANDISE SOLD


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal Rp 32,000,000
    May-31 Sales Journal Rp 158,000,000
    May-31 Memorial Journal

    NAME : PURCHASED EXPENSE


    DATE DESCRIPTIONS DEBET
    May-31 Cash Payment Journal
    NAME : SALES SALARIES EXPENSE
    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Payment Journal Rp 56,000,000

    NAME : ADVERTISING EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Payment Journal Rp 11,000,000

    NAME : DEPRECIATION EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : STORE SUPPLIES EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : MISCELLANEOUS SELLING EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Receipt Journal
    May-31 Cash Payment Journal Rp 2,900,000

    NAME : OFFICE SALARIES EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Payment Journal Rp 29,000,000

    NAME : RENT EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    May-31 Cash Payment Journal Rp 5,000,000

    NAME : INSURANCE EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance

    NAME : MISCELLANEOUS ADMINISTRATION EXPENSE


    DATE DESCRIPTIONS DEBET
    May-01 Opening Balance
    HUTAMA
    GER
    MEI 2015

    NO : 110
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 83,600,000
    Rp 367,900,000
    Rp 275,900,000 Rp 92,000,000
    Rp 7,500,000 Rp 84,500,000

    NO : 112
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 233,900,000
    Rp 230,200,000 Rp 3,700,000
    Rp 260,950,000
    Rp 13,500,000 Rp 247,450,000

    NO : 115
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 602,400,000
    Rp 32,000,000 Rp 570,400,000
    Rp 589,100,000
    Rp 257,250,000 Rp 331,850,000
    Rp 455,850,000
    Rp 468,850,000
    Rp 5,000,000 Rp 463,850,000

    NO : 116
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 16,800,000

    NO : 117
    BALANCE
    CREDIT
    CREDIT
    DEBET CREDIT
    Rp 11,400,000
    Rp 13,800,000

    NO : 123
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 569,500,000

    NO : 124
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 56,700,000

    NO : 210
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 96,600,000
    Rp 55,850,000
    Rp 124,000,000 Rp 68,150,000
    Rp 63,150,000

    NO : 211
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp -

    NO : 310
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 685,300,000

    NO : 311
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 135,000,000
    NO : 312
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp -

    NO : 410
    BALANCE
    CREDIT
    DEBET CREDIT
    ###
    Rp 54,000,000 ###
    Rp 158,000,000 ###

    NO : 411
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 92,700,000
    Rp 113,700,000

    NO : 412
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 59,400,000
    Rp 61,600,000

    NO : 510
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 2,823,000,000
    Rp 2,855,000,000
    Rp 3,013,000,000
    Rp 13,000,000 Rp 3,000,000,000

    NO : 511
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 1,550,000 Rp 1,550,000
    NO : 520
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 664,800,000
    Rp 720,800,000

    NO : 521
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 281,000,000
    Rp 292,000,000

    NO : 522
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp -

    NO : 523
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp -

    NO : 529
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 12,600,000
    Rp 2,300,000 Rp 10,300,000
    Rp 13,200,000

    NO : 530
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 382,100,000
    Rp 411,100,000

    NO : 531
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 83,700,000
    Rp 88,700,000

    NO : 532
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp -

    NO : 539
    BALANCE
    CREDIT
    DEBET CREDIT
    Rp 7,800,000

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