LEMBAR KERJA

MENGELOLA BUKU JURNAL

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
 PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Account
No. Cash In Bank Sales Discount Acc. No Amount Acc. No Amount
Receivable

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount    

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-1/10

 PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount

RECAPITULATION  
Debit Credit
Acc. No. Amount Acc. No. Amount  

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-2/10

 PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid Account Payable
Inventory

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount

PT PRIMA ELEKTRONIK
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-3/10
 JURNAL PENJUALAN
DESEMBER 2015

Debit CGS (Dr.) / Credit

Invoice
Date Description Ref Merchandise Sales of Freight
No. Account Receivable PPN Outcome
Inventory (Cr.) Merchandise Collected

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-4/10

 PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit Credit

             
             
             
             
             
             
             
             
             
             
             
             

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount

PT PRIMA ELEKTRONIK
PETTY CASH
6018-P1-15/16 Hak Cipta pada Kemdikbud
SPK-5/10
 DESEMBER 2015

Invoice Debit Credit

Date Description
No. Acc. No Amount Petty Cash

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud

SPK-6/10
 PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 07VD AC 400 WATT

IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-7/10

 PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 05WD AC 690 WATT

IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-8/10