FIFA EVENT ORGANISER

GENERAL JOURNAL
PERIODE MAY 2017
Date Description Ref Debit Credit
MAY 2 Cash In Bank Rp 5,000,000
Customer deposite Rp 5,000,000
(Pencatatan penerimaan
uang muka penjualan)
10 Cash In Bank Rp 11,500,000
Customer deposite Rp 5,000,000
Sales Rp 15,000,000
VAT outcome Rp 1,500,000
(Mencatat pengiriman
barang/penjualan)
31 Wages Salaries Expense Rp 20,000,000
Company Income Tax Rp 3,000,000
Electricity, water, and telp Rp 3,000,000
expense
Accrued expense Rp 23,000,000
Income tax payable Rp 3,000,000
(Pencatatan beban yang
masih harus dibayar &
pencatatan pajak terutang)
Total Rp 47,500,000 Rp 47,500,000