Buana Karya Baru

General Journal
31th December 2020

Date Description Ref Debit

Dec 9 sales return & allowwances Rp 300
2020 account receivable (Tjong)
inventory Rp 180
cost of goods sold

18 sales return & allowwances Rp 200

account receivable (Medan)

21 account payable (R.manua) Rp 15,000

note payable
Amount Rp 15,680

Debit Credit
Rp 15,680 Rp 15,680

Amount Rp 15,680 Amount Rp 15,680

 Credit

Rp 300

Rp 180

Rp 200

Rp 15,000
Rp 15,680