UD.

PASTI BISA
Cash Receive Journal
Ending of June 30, 2016

Debet
Date Check No Description Ref
Cash
2016 June 2 0 75 toko purnama Rp 26,000,000
7 0 76 penjualan barang dagangan tunai Rp 60,000,000
14 0 77 UD prima Rp 19,000,000
16 0 79 pelunasan wesel Rp 10,500,000
18 0 80 CV. Merbabu Rp 15,000,000
21 0 81 Pejualan barang dagangan tunai Rp 7,000,000
23 0 82 toko jakarta Rp 12,000,000
26 0 83 UD Prima Rp 11,000,000
29 0 84 Toko Sinar Rp 16,000,000
30 - toko jakarta Rp 16,000,000
Amount Rp 192,500,000

Recapulation
DEBET
Acc. No

TOTAL
 UD.PASTI BISA
Cash Receive Journal
Ending of June 30, 2016

Debet Credit
Miscellaneous
Sales Discount Acc Receivable Sales PPN Outcome
Account Amount
- - - Rp 26,000,000 - -
- - - - Rp 60,000,000 -
- - - Rp 19,000,000 - -
- - - Rp 10,000,000 - Rp 500,000
- - - Rp 15,000,000 - -
- - - - Rp 7,000,000 -
- - - - Rp 12,000,000 -
- - - Rp 11,000,000 - -
- - - - Rp 16,000,000 -
- - - - Rp 16,000,000 -
- - - Rp 81,000,000 Rp 111,000,000 Rp 500,000

Recapulation
DEBET CREDIT
Amount Acc. No Amount
Rp 192,500,000 Rp 81,000,000
Rp 111,000,000
Rp 500,000
Rp 192,500,000 TOTAL Rp 192,500,000
 UD. PASTI BISA
Sales Journal
Ending of June 30, 2016

Invoice Debit Credit

Date Description Ref
No Acc. Receivable Sales PPn Outcome
2016 4 Toko Purnama 13,000,000 13,000,000 -
June 9 412 CV. Merbabu 15,000,000 15,000,000 -
17 413 UD. Prima 9,000,000 9,000,000 -
24 414 Toko Jakarta 16,000,000 16,000,000 -
27 415 Toko Kirara 9,000,000 9,000,000 -
Amount 62,000,000 62,000,000 -

Recapitulation
DEBET CREDIT
Acc. No Amount Acc. No Amount
Rp 62,000,000 Rp 62,000,000
TOTAL Rp 62,000,000 TOTAL Rp 62,000,000
 UD. PASTI BISA
General Journal
Ending Of June 30, 2016

Date Description Ref Debit Credit

2016 June 25 Sales Return Rp 1,500,000 -
Account receivable - Rp 1,500,000
Amount Rp 1,500,000 Rp 1,500,000