CV JUARA

Sales Journal
December 2014

DEBIT
DATE DOC. NO Customer's ACCOUNT
CASH IN BANK COST OF SALES
RECEIVABLE
11101 11103 51000

4 Toko Aditama 15,000,000 45,500,000 42,900,000

103,400,000
Page :
CREDIT

SALES VAT - OUT INVENTORY

41000 21102 11106

55,000,000 5,500,000 42,900,000

103,400,000
 CV JUARA
Cash Receipt Journal
December 2014

DEBIT
DATE DOC. NO ACCOUNT CREDITED SALES OTHER
CASH IN BANK
DISCOUNT ACCT No.
41001 11101
2 800,000 24,200,000

2
CV JUARA
Receipt Journal
December 2014
Page :
DEBIT CREDIT
OTHER Account OTHER
Account Title AMOUNT Receivable ACCT No. AMOUNT
11103
25,000,000

25,000,000 25,000,000
 CV JUARA
Purchase Journal
December 2014

DEBIT
DATE DOC. NO Customer's MERCHANDISE VALUE ADDED TAX
COST OF SALES
INVENTORY IN
11106 11108 51000

5 PT SURYANETWORK 92,400,000 8,400,000 500,000

101,300,000
CREDIT
ACCOUNT
PAYABLE
21100

101,300,000

101,300,000
 CV JUARA
Memorial Journal
December 2014
Page :
ACCOUNT NAME AND ACC.
DATE DOC. No. DEBIT CREDIT
DESCRIPTION No.

6 Acc. Payable 6,000,000

MI 5,500,000
VAT-In 500,000
 CV JUARA
Cash Payment Journal
December 2014

DEBIT
DATE ACCOUNT DEBITED Document Number ACCOUNT OTHER
PAYABLE ACCT No.
21100
2 PT. SURYANETWORK 1/BKK/XII/2014 24,500,000
8 VAT Out
ITP
CIT

47,700,000
 V JUARA
ayment Journal
December 2014
Page :
DEBIT CREDIT
OTHER OTHER
CASH IN BANK
AMOUNT ACCT No. Acct Name AMOUNT
11101
23,900,000 51000 COS 600,000
16,000,000 7,850,000 11108 VAT In 15,350,000
5,200,000
2,000,000

47,700,000 47,700,000
 CV JUARA
ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2014

CUSTOMER'S NAME:
Toko Aditama CUSTOMER ACCOUNT No.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Dec 1 Balance √ -
4 Penjualan √ Rp 45,500,000 Rp 45,500,000
√
√
√
√

CUSTOMER'S NAME:
CUSTOMER ACCOUNT No.
Toko Fredicia
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Dec 1 Balance √ Rp 25,000,000
2 Pelunasan √ Rp 25,000,000 Rp -
√
√
√
√

CUSTOMER'S NAME:
CUSTOMER ACCOUNT No.
Toko Multi Jaya
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Dec 1 Balance √ Rp 38,000,000

CUSTOMER'S NAME:
CUSTOMER ACCOUNT No.
Toko Kurnia
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
 DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Dec 1 Balance √ Rp 15,000,000
 1-1103-01

BALANCE
CREDIT

1-1103-02

BALANCE
CREDIT

1-1103-03

BALANCE
CREDIT

1-1103-04

BALANCE
CREDIT
 CV JUARA
ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2014

VENDOR'S NAME:
VENDOR ACCOUNT No.
PT. SURYANETWORK
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Dec 1 Opening Balance √
2 Pelunasan √ 24,500,000
5 Pembelian √ 101,300,000
6 Retur Pembelian √ 6,000,000
√
√
 2-1100-01

BALANCE
CREDIT
24,500,000
-
101,300,000
95,300,000
 CV JUARA
INVENTORY CARD
December 2014
ITEM : CANON PS A3200
IN OUT
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT
1 Inventory -
4 Penjualan - 20
5 Pembelian 65 1,000,000 65,000,000
-
6 Retur Pembelian -5 1,000,000 (5,000,000)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
A
CARD

OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT

- 60 1,100,000 66,000,000
1,100,000 22,000,000 40 1,100,000 44,000,000
- 40 1,100,000 44,000,000
- 65 1,000,000 65,000,000
- 40 1,100,000 44,000,000
- 60 1,000,000 60,000,000
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 CV JUARA
INVENTORY CARD
December 2014
ITEM : CANON PS A3300
IN OUT
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT
1 Inventory -
4 Penjualan - 10
5 Pembelian 10 1,900,000 19,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
A
CARD

OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT
- 50 2,090,000 104,500,000
2,090,000 20,900,000 40 2,090,000 83,600,000
- 40 2,090,000 83,600,000
- 10 1,900,000 19,000,000
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -