PT AGUSTA TRIJAYA

BUKU PEMBANTU UTANG

Oct-19

BALANCE
DATE DESCRPITION REF DEBET KREDIT DEBET KREDIT
1-Oct-19 Opening Balance 82,093,000
7-Oct-19 BKK10-02 82,093,000

PT AGUSTA TRIJAYA
BUKU PEMBANTU PIUTANG
Oct-19

BALANCE
DATE DESCRPITION REF DEBET KREDIT DEBET KREDIT
1-Oct-19 Opening Balance 58,190,000
4-Oct-19 BKM 10-01 58,190,000
6-Oct-19 FPJ10-01 46,650,000 46,650,000
 PT AGUSTA TRIJAYA
SALES JOURNAL
Oct-19

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNTS RECEIVABLE

6-Oct-19 FPJ10-01 Toko Jaya Sakti 46,650,000

TOTAL...............
ACCOUNTS NUMBER 1-1210
USTA TRIJAYA
S JOURNAL
Oct-19

CREDIT

SALES OF MERHANDISE VAT-OUTCOME

41,500,000 4,150,000

4-1100 2-1520
 PT AGUSTA TRIJAYA
GENERAL JOURNAL
Oct-19

DATE INVOICE DESCRIPTION REFF DEBIT CREDIT

6-Oct-19 FPJ10-01 Cost Of Good Sold 41,500,000
Merchandise Inventory 41,500,000

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC.NO TOTAL

TOTAL TOTAL
 PT AGUSTA TRIJAYA
CASH RECEIPT JOURNAL
Oct-19

DEBIT
DATE INVOICE NO DESCRIPTION
CASH IN BANK SALES DISCOUNT

4-Oct-19 BKM10-01 Toko Jaya Abadi Rp 57,026,200 1,163,800

9-Oct-19 BKM10-02 PT.Agusta Trijaya 58,828,000
12-Oct-19 NK10-01 Pelanggan Tunai 357,500

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC.NO TOTAL

TOTAL TOTAL
TA TRIJAYA
EIPT JOURNAL
ct-19

CREDIT

SALES OF MERCHANDISE ACCOUNTS RECEIVABLE VAT OUT

58,190,000
58,828,000
325,000
 PT AGUSTA TRIJAYA
CASH PAYMENT JOURNAL
Oct-19

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNTS PAYABLE

1-Oct-19 BKK10-01 Wages And Salaries Payable

7-Oct-19 BKK10-02 PT. Zidan Teknik 82,093,000
8-Oct-19 BKK10-03 Kikayu Global 99,330,000
10-Oct-19 BKK10-04 Kas Negara 8,398,500

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC.NO TOTAL

TOTAL TOTAL
 PT AGUSTA TRIJAYA
ASH PAYMENT JOURNAL
Oct-19

DEBIT CREDIT
OTHER
CASH IN BANK PURCHASE DISCOUNT
ACC.NO AMOUNT
21400 13,750,000 13,750,000
82,093,000
99,330,000
8,398,500
TOTAL
 PT AGUSTA TRIJAYA
INVENTORY CARD
Oct-19
Alat Hitung Uang
IN OUT
DATE INVOICE DESCRIPTION
UNIT PRICE TOTAL UNIT
1-Oct-19 Opening Balance
6-Oct-19 FPJ 10-01 Sales-Toko Jaya Sakti 10

kalkulator Casio
IN OUT
DATE INVOICE DESCRIPTION
UNIT PRICE TOTAL UNIT
1-Oct-19 Opening Balance
20

Mesin Faksimile
IN OUT
DATE INVOICE DESCRIPTION
UNIT PRICE TOTAL UNIT
1-Oct-19 Opening Balance
6-Oct-19 FPJ 10-01 Sales-Toko Jaya Sakti 10

Tinta Printer
IN OUT
DATE INVOICE DESCRIPTION
UNIT PRICE TOTAL UNIT
1-Oct-19 Opening Balance
12-Oct-19 Pelanggan Tunai 1
A

C-10
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
30 1,100,000 33,000,000
1,100,000 20 1,100,000 22,000,000

C-20
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
120 150,000 18,000,000
150,000 3,000,000 100 150,000 15,000,000
99 150,000 14,300,000

D-30
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
35 1,490,000 52,150,000
14,900,000 25 1,490,000

A-20
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
80 75,000 6,000,000
78.85 75,000 79 75,000 5,925,000