Sales Journal

December ……….

Debit Credit

Accounts Cost Of Good Freight Merchandise

DATE DOC. NO. Customer's Cash In Bank Sales VAT Out
Receivable Sold Collected Inventory

Keterangan Nama Tanggal dan paraf

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 Cash Receipt Journal
December ……… Page :

DEBIT CREDIT
OTHER OTHER
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank Account Receivable ACCT
ACCT NO. Account Debited AMOUNT AMOUNT
NO.

Nama Tanggal dan paraf

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 Purchase Journal
December ………

DEBIT CREDIT
Merchandise
DATE DOC. NO. VENDOR'S VAT In Cost of Goods Sold Cash In Bank Accounts Payable
Inventory

Nama Tanggal dan paraf paraf

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 Cash Payment Journal
December ……… Page :
DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED Accounts
Number Acc Cash In Bank
Payable Acc No Acct Name
No AMOUNT AMOUNT

Nama Tanggal dan paraf

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 Memorial Journal
December ……… Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION

Tanggal dan
Nama
paraf
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oleh
Direview
oleh
 ACCOUNT PAYABLE SUBSDIARY
December …….
VENDOR'S NAME
VENDOR ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a

VENDOR'S NAME
VENDOR ACCOUNT NO.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a

VENDOR'S NAME
VENDOR ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a
 ACCOUNT RECEIVABLE SUBSDIARY
December ……..

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a
 INVENTORY CARD
December ……..

NAME :
DECEMBER, ………
( In Rupiah ) METODE :
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 INVENTORY CARD
December ……..

NAME :
DECEMBER, ………….
( In Rupiah ) METODE :
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 INVENTORY CARD
December ……..

NAME :
DECEMBER, ……….
( In Rupiah ) METODE :
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT