Zheng's Tennis Shop

Journal Transaction
On april
Period Method

July Account Debit Kredit

4 Purchases 760
Account Payable 760
6 Freight-In 40
Cash 40
8 Account Receivable 1,150
Sales Revenue 1,150
10 Account Payable 60
Purchase Returns
60
and Allowances
11 Purchases 420
Cash 420
13 Account Payable 700
Cash 686
Discount 14
14 Purchases 800
Account Payable 800
15 Cash 50
Purchase Return and Allowance 50
17 Freight-In 30
Cash 30
18 Account Receivable 980
Sales Revenue 980
20 Cash 600
Account Receivable 600
21 Account Payable 800
Cash 776
Discount 24
27 Sales Return 40
and Allowances
40
Account Receivable
30 Cash 820
Account Receivable 820

Total 7250 7250

 Zheng's Tennis Shop
Posting
On april
Period Method

Nama Akun : cash

Description Ref Debit Kredit
April 1 Beginning Balance
6 Freight-in Payment - 40
11 Cash Purchase - 420
13 Repayment - 744.8
15 Purchase Return 50 -
17 Freight-in Payment - 30
20 Receive Account receivable 600 -
21 Repayment - 776
30 Account Receivable 820 -

Debit

Nama Akun : Purchases

Description Ref Debit Kredit
April 4 Purchase payable 760 -
11 Cash Purchase 420 -
14 Purchase payable 800 -

Debit

Nama Akun : Account Payable

Description Ref Debit Kredit
April 4 Credit Purchase 760
10 Purchase Return 60
13 Repayment 760
14 Credit Purchase 800
21 Repayment 800

Debit

Nama Akun : Account Receivable

Description Ref Debit Kredit
April 6 Receive Sales Revenue 1,150 -
18 Receive Sales Revenue 980 -
20 Receive Cash Payment - 600
 27 Granted Sales Return - 40
30 Receive Cash Payment - 820

Debit

Nama Akun : Account Receivable

Description Ref Debit Kredit
April 8 Receive Sales Revenue 1,150 -
18 Receive Sales Revenue 980 -
20 Receive Cash Payment - 600
27 Granted Sales Return - 40
30 Receive Cash Payment - 820

Debit

Nama Akun : Freight-In

Description Ref Debit Kredit
April 6 Paid Freight on 40 -
17 Paid Freight on 30 -

Debit

Nama Akun : Sales Revenue

Description Ref Debit Kredit
April 8 Receive Account Receivable - 1,150
18 Receive Account Receivable - 980

Kredit

Nama Akun : Sales Return & Allowance

Description Ref Debit Kredit
April 10 Receive purchase return - 60
15 Receive purchase return - 50
27 Granted an Allowence 40

Kredit

Nama Akun : Purchase Discount

Description Ref Debit Kredit
April 13 Paid Discount - 14
21 Paid Discount - 24

Kredit
 Saldo
2,200
2,160
1,740
995.2
1045.2
1015.2
1615.2
839.2
1659.2

1659.2

Saldo
760
1,180
1,980

1980

Saldo
760
700
60
740
60

60

Saldo
1,150
2,130
1,530
1,490
670

670

Saldo
1,150
2,130
1,530
1,490
670

670

Saldo
40
70

70

Saldo
1,150
170

980

Saldo
60
110
70

70

Saldo
14
38

38