NAMA : DIAH AYU SEKAR ARINI

NIM : 042111535018
KELAS : AKK106 BWI-A

JOURNAL
POST
DATE DESCRIPTION DEBIT KREDIT
REFF
Apri
l 5 Inventory 120 1.200  
      Accounts Payable 201   1.200
             
  7 Inventory 120 75  
      Cash 101   75
             
  9 Accounts Payable 201 100  
      Inventory 120   100
             
1
  0 Accounts Receivable 112 930  
      Sales Revenue 401   930
             
    Cost Of Goods Sold 505 540  
      Inventory 120   540
             
1
  2 Inventory 120 720  
      Accounts Payable 201   720
             
1
  4 Accounts Payable 201 1.100  
      Inventory 120   22
      Cash 101   1.078
             
1
  7 Account Payable 201 120  
      Inventory 120   120
             
2
  0 Accounts Receivable 112 610  
      Sales Revenue 401   610
             
    Cost Of Goods Sold 505 370  
      Inventory 120   370
             
  2 Accounts Payable 201 600  
 1
      Inventory 120   6
      Cash 101   594
             
2 Sales Returns and
  7 Allowances 412 20  
      Accounts Receivable 112   20
             
3
  0 Cash 101 960  
      Accounts Receivable 112   960
             
  TOTAL   7.345 7.345

GENERAL LEDGER
Cash 101
POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
3
 
April 0 Balance     1.850  
3
J1
  0 Posting   75 1.775  
3
J1
  0 Posting   1.078 697  
3
J1
  0 Posting   594 103  
3
J1
  0 Posting 960   1.063  

Accounts
Receivable 112
POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
J1
April 30 Posting 930   930  
J1
  30 Posting 610   1.540  
J1
  30 Posting   20 1.520  
J1
  30 Posting   960 560  

Inventory 120
POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
April Balance       2.150  
 30
J1
  30 Posting 1.200   3.350  
J1
  30 Posting 75   3.425  
J1
  30 Posting   100 3.325  
J1
  30 Posting   540 2.785  
J1
  30 Posting 720   3.505  
J1
  30 Posting   22 3.483  
J1
  30 Posting   120 3.363  
J1
  30 Posting   370 2.993  
J1
  30 Posting   6 2.987  

Accounts Payable 201

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
J1
April 30 Posting   1.200   1.200
J1
  30 Posting 100     1.100
J1
  30 Posting   720   1.820
J1
  30 Posting 1.100     720
J1
  30 Posting 120     600
J1
  30 Posting 600     -

Share Capital
-Ordinary 311
POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
 
April 30 Balance       4.000

Sales Revenue 401

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
J1
April 30 Posting   930   930
  Posting J1   610   1.540
 30

Sales Returns and Allowances 412

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
J1
April 30 Posting 20   20  

Cost of Goods Sold 505

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT KREDIT
J1
April 30 Posting 540   540  
J1
  30 Posting 370   910  

EMILE KOKOT
TRIAL BALANCE

No.
Account Debit Credit
Account
101 Cash 1.063
112 Accounts Receivable 560
120 Inventory 2.987
201 Accounts Payable -
311 Share Capital-Ordinary 4.000
401 Sales Revenue 1.540
Sales Returns and
412
Allowance 20
505 Cost of Goods Sold 910
   
  TOTAL 5.540 5.540