CASH OUT JOURNAL

( Jurnal Pengeluaran Kas )

JKK
OTHERS
Date 2020 NO CEK ACCOUNT IN DEBIT REF ACCOUNT
DR
Des 16 BBD-2247 Purchase Rp 10,000,000
20 BBD-2248 Utilitas Expanse Rp 2,500,000
28 BBD-2249 Office Suplies Expanse Rp 4,750,000
29 BBD-2250 Cleaning Expanse Rp 67,000
30 BBD-2251 Interest Income Rp 120,000,000
31 BBD-2252 Salaries Expanse Rp 10,500,000
Saldo Akhir Rp 147,817,000
OURNAL
aran Kas )
Hal 4
ACCOUNT PURCHASE
CASH
PAYABLE DISCOUNT
DR KR KR
Rp 10,000,000
Rp 2,500,000
Rp 4,750,000
Rp 67,000
Rp 120,000,000
Rp 10,500,000
Rp 147,817,000
 PURCHASE JOURNAL
(Jurnal Pembelian)
JB
Account Payable Purchase
Date 2020 Account in Debit Ref
Kr Dr
Jan 12 Pt Aneka Sandang Rp 45,000,000 Rp 45,000,000
Feb 14 Pt Abc Rp 35,500,000 Rp 35,500,000
Jun 5 Pt kk busana Rp 45,900,000 Rp 45,900,000
Jul 23 Pt Cahaya Agung Rp 16,500,000 Rp 16,500,000
Sep 8 Pt Abc Rp 37,500,000 Rp 37,500,000
Des 6 Pt Sumber Raya Rp 54,000,000 Rp 54,000,000
Total Rp 234,400,000 Rp 234,400,000
RCHASE JOURNAL
Jurnal Pembelian)
Hal 1
Supplies Cash
Other Account Debit
Kr Kr
Account Ref Total
Hal 1
 SALES JOURNAL
(Jurnal Penjualan)
JJ

Date 2020 No Faktur Other Account In Debit

Jan 9 101 Pd Busana Kita

Feb 20 516 Pd Mekar Wangi
Mei 7 209 Pd Ria Busana
Aug 10 321 Pd Bintang
Sep 3 324 Toko Keyto
 Hal 1
Account Receivable (DR)
Ref
Sales (KR)
Rp 127,400,000
Rp 45,800,000
Rp 97,500,000
Rp 63,700,000
Rp 33,000,000
Rp 367,400,000
 GENERAL JOURNAL
(Jurnal Umum)
JU

Date 2020 Account Ref

Mar 7 Sales retrun and allowances

Account Recceivble
Jun 7 Account Payable
Purchase Retrun And allowance
Sep 9 Account Payable
Purchase retrun allowance
Okt 19 Divedend
Divedend Payable Total
AL

Debit Credit

Rp 3,000,000.0
Rp 3,000,000.0

Rp 7,800,000.0
Rp 7,800,000.0
Rp 192,000,000.0
Rp 192,000,000.0
Rp 208,000,000.0 Rp 208,000,000.0