UD BUANA

CASH RECEIPT JOURNAL

Per Desember 2018

Debet
Invoice Other Account
Date Description Ref Cash In Bank
No. Acc. No.
X
Des 3 JB Elex Rp 34,100,000 -
12 Digital Elex Rp 180,400,000 -
14 Digital Elex Rp 28,600,000 -
20 Panen Elex Rp 7,200,000 -
25 Maju Elex Rp 19,800,000 -
Total Rp 270,100,000 X

Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
1 - 1100 Rp 270,100,000 1 - 13000 Rp 270,100,000
Total Rp 270,100,000 Total Rp 270,100,000
AL

Credit
Other Account Other Account
Account Receivable
Amount Acc. No. Amount
X X X
- Rp 34,100,000 - -
- Rp 180,400,000 - -
- Rp 28,600,000 - -
- Rp 7,200,000 - -
- Rp 19,800,000 - -
Rp - Rp 270,100,000 X Rp -
 UD BUANA
CASH PAYMENT JOURNAL
Per Desember 2018

Debet
Invoice Other Account
Date Description Ref Account Payable
No. Acc No.
X
Des 6 PT Margonda Rp 28,600,000 -
9 PT Sahabat Jaya Rp 23,100,000 -
18 PT Margonda Rp 286,000,000 -
23 Fa Makmur Rp 17,600,000 -
Total Rp 355,300,000 X

Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
2 - 1100 1 - 1100 Rp 355,300,000
Total Rp - Total Rp 355,300,000
 (Rp)
Credit
Other Account Other Account
Cash In Bank
Amount Acc No. Amount
X X X
- Rp 28,600,000 - -
- Rp 23,100,000 - -
- Rp 286,000,000 - -
- Rp 17,600,000 - -
Rp - Rp 355,300,000 X Rp -
 UD BUANA
SALES JOURNAL
Per Desember 2018

Debet Credit
Date Invoice Debitor Ref Account Receivable VAT Out
No.

Des 6 Digital Elex Rp 286,000,000 Rp 26,000,000

18 JB Elex Rp 188,100,000 Rp 17,100,000
27 Maju Elex Rp 467,500,000 Rp 42,500,000
Total Rp 941,600,000 Rp 85,600,000

Recapitulation
Debet
Acc. No. Amount
1 - 1300 Rp 941,600,000

Total Rp 941,600,000
 Credit
Freight Out Sales

- Rp 260,000,000
- Rp 171,000,000
- Rp 425,000,000
Rp - Rp 856,000,000

ecapitulation
Credit
Acc. No. Amount
2 - 1500 Rp 85,600,000
4 - 1100 Rp 856,000,000
Total Rp 941,600,000
 UD BUANA
PURCHASE JOURNAL
Per Desember 2018

Debet
Date Invoice Creditor Ref Merchandise Inventory
No.

Des 10 PT Margonda Rp 301,000,000

22 PT Sahabat Jaya Rp 383,000,000
29 Fa Makmur Rp 333,200,000
Total Rp 1,017,200,000

Recapitulation
Debet
Acc. No.
1 - 1500
2 - 1600
Total
NA
OURNAL
er 2018

Debet Credit
VAT In Freight In Account Payable

Rp 30,100,000 - Rp 331,100,000
Rp 38,300,000 - Rp 421,300,000
Rp 33,320,000 - Rp 366,520,000
Rp 101,720,000 Rp - Rp 1,118,920,000

Recapitulation
Debet Credit
Amount Acc. No. Amount
Rp 1,017,200,000 2 - 1100 Rp 1,118,920,000
Rp 101,720,000
Rp 1,118,920,000 Total Rp 1,118,920,000
 UD BUANA
MEMORIAL JOURNAL
Per Desember 2018

Invoice
Date No. Description Ref Debet Credit

Des 7 Sales Retur Rp 55,000,000

Accounts Receivable Rp 55,000,000
(Digital Elex)
11 Accounts Payable Rp 45,100,000
Purchase Retur Rp 45,100,000
(PT Margonda)
Total Rp 100,100,000 Rp 100,100,000

Recapitulation
Debet Credit
Acc. No. Amount Acc. No. Amount
4 - 1200 Rp 55,000,000 1 - 1300 Rp 55,000,000
2 - 1100 Rp 45,100,000 Rp 45,100,000
Total Rp 100,100,000 Total Rp 100,100,000