PT Sriraja

CASH RECEIPT JOURNA

Februari 2019

DEBIT OTHERS
INVOICE
DATE DESCRIPTION
NO CASH IN BANK ACCOUNT

FEB 3 BKM-01 Penjualan Tunai 16,500,000 -

2019 -
6 BKM-02 Penjualan Tunai 3,750,000 -
19 BKM-03 Pelunasan oleh PD Anggrek 24,750,000 -
-
25 BKM-04 Penjualan Tunai 6,000,000 -

51,000,000
 PT Sriraja
SH RECEIPT JOURNAL
Februari 2019
( In Rupiah )
OTHERS CREDIT
OTHERS
ACCOUNT
TOTAL ACCOUNT RECEIVABLE
S NO ACCOUNT ACCOUNTS NO TOTAL

- - - Sales - 15,000,000
- - - PPn Outcome - 1,500,000
- - - Sales - 3,750,000
- - - Sales - 22,500,000
- - - PPn Outcome - 2,250,000
- - - Sales - 6,000,000

51,000,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
Cash In Bank 51,000,000 Sales 47,250,000
PPn Outcome 3,750,000

TOTAL 51,000,000 TOTAL 51,000,000

 PT Sriraja
CASH PAYMENT J
Februari 20

INVOICE CHECK
DATE DESCRIPTION
NO. NO.

FEB 7 BKK-01 Pelunasan utang kepada Toko Rimba

2019 15 BKK-02 Pembayaran Beban Listrik dan air Pabrik
17 BKK-03 Pembayaran Beban Listrik dan air Kantor
Pembayaran Gaji dan Upah karyawan
28 BKK-04
langsung dan karyawan pemasaran

DEBIT
ACC. NO
Acc Payable
Water Telp Elc Factory EXP
Water Telp Elc Office EXP
Salaries Expense

TOTAL
 PT Sriraja
CASH PAYMENT JOURNAL
Februari 2019

DEBIT
OTHERS
ACCOUNT PAYABLE
ACCOUNT ACC NO. TOTAL

8,250,000 - - -
- Water, Telp, Elc Factory - 750,000
- Water, Telp, Elc Office - 600,000
Salaries Expense - 16,000,000

8,250,000 - - 17,350,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
Acc Payable 8,250,000 Purchase Discount
Water Telp Elc Factory EXP 750,000 Cash in Bank
Water Telp Elc Office EXP 600,000
Salaries Expense 16,000,000

TOTAL 25,600,000 TOTAL

 ( In Rupiah )
CREDIT
OTHERS
PURCHASE DISCOUNT CASH IN BANK
ACCOUNT ACC NO.

165,000 8,085,000 - -
- 750,000 - -
- 600,000 - -
16,000,000

165,000 25,435,000

KREDIT
TOTAL
165,000
25,435,000

25,600,000
TOTAL

-
-
-
 PT Sriraja
PURCHASE JOURNAL
Februrari 2019
( In Rupiah )

DEBIT
DATE INVOICE NO DESCRIPTION
MERCHANDISE INVENTORY PPN INCOME

FEB 1 PD Sejahtera 56,000,000 5,600,000

2019 2 Toko Rimba 7,500,000 750,000

63,500,000 6,350,000
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
Marchandise Inventory 63,500,000 Acc Payable
PPn Income 6,350,000

TOTAL 69,850,000 TOTAL

 CREDIT

Freight Faid ACCOUNT PAYABLE

61,600,000
8,250,000

- 69,850,000

TULATION
KREDIT
TOTAL
69,850,000

69,850,000
 PT Sriraja
SALES JOURNAL
Februari, 2019
( In Rupiah )

DEBIT
DATE INVOICE NO DESCRIPTION ACCOUNT
COST OF GOODS SOLD
RECEIVABLE
FEB 5 PD Anggrek 24,750,000
2019 10 PD Sejahtera 33,000,000

57,750,000 -
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT
ACC. NO TOTAL
Acc Receiveable 57,750,000 Sales
PPn Outcome

57,750,000 -
 CREDIT

SALES PPN OUTCOME FREIGHT COLLECTED MERCENDISE INVENTORY

22,500,000 2,250,000
30,000,000 3,000,000

52,500,000 5,250,000 - -

ATION
KREDIT
ACC. NO TOTAL
52,500,000
5,250,000

- 57,750,000
 PT Sriraja
GENERAL JOURNAL
Februari 2019
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit
NO Ref
DES 11 SALES RETURN 4-1200 900,000
2018 PPN OUTCOME 2-1500 90,000
ACCOUNT RECEIVABLE 1-1300

990,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
Sales Return 900,000Acc Receiveable
PPn Outcome 90,000
TOTAL 990,000 TOTAL
 ( In Rupiah )
Credit

990,000

990,000

LATION
KREDIT
TOTAL
990,000
990,000