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    Fikrisaoma
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    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

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    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views10 pages

    Jurnal Jurnal

    Uploaded by

    Fikrisaoma
    This document contains journal entries recording various cash transactions including a payment to Joy, cash received from a customer, and purchases from Joy and Selamat. It also includes sales to customers Bumi and Cahaya and various inventory adjustments through returns and cost of goods sold postings. In total, over 4 million in cash was paid out and over 4 million was received, and over 14 million in purchases and 10 million in sales were recorded between various inventory, expense, and customer accounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 10

    CASH PAYMENT JOURNAL

    DEBIT
    EVIDENCE
    DATE DESCRIPTION REF ACCOUNT OTHERS
    NO.
    PAYABLE ACCOUNT ACC NO.
    18/1 PD JOY 3,150,000

    TOTAL 3,150,000
    ACCOUNT NUMBER 2-1100

    RECAPITULATION
    DEBIT KREDIT
    ACC.NO TOTAL ACC.NO
    2-1100 3,150,000 1-1100

    TOTAL 3,150,000 TOTAL


    CREDIT
    OTHERS OTHERS
    CASH IN BANK
    TOTAL ACCOUNT ACC NO. TOTAL
    3,150,000

    3,150,000
    1-1100

    ION
    KREDIT
    TOTAL
    3,150,000

    3,150,000
    CASH RECEIPT JOURNAL

    DEBIT
    EVIDENCE
    DATE DESCRIPTION REF CASH IN OTHERS
    NO.
    BANK ACCOUNT ACC NO. TOTAL
    15/1 PELUNASAN PD BUMI 3,920,000 SALES DISCOUNT 4-1400 80,000

    TOTAL 3,920,000 4-1400 80,000


    ACCOUNT NUMBER 1-1100

    RECAPITULATION
    DEBIT KREDIT
    ACC.NO TOTAL ACC.NO TOTAL
    1-1100 3,920,000 1-1300 4,000,000
    4-1400 80,000

    TOTAL 4,000,000 TOTAL 4,000,000


    CREDIT
    ACCOUNT OTHERS
    RECEIVABLE ACCOUNT ACC NO. TOTAL
    4,000,000

    4,000,000
    1-1300
    PURCHASE JOURNAL

    DEBIT
    INVOICE.
    DATE DESCRIPTION REF MERCHANDISE
    NO VAT-IN FREIGHT IN
    INVENTORY
    1-Jan PD JOY 3,000,000 150,000
    3-Jan PD SELAMAT 6,000,000
    10-Jan PD JOY 5,000,000 400,000

    TOTAL 14,000,000 550,000


    ACCOUNT NUMBER 1-1500 5-1200

    RECAPITULATION
    DEBIT CREDIT
    ACC.NO TOTAL ACC.NO
    1-1500 14,000,000 2-1100
    5-1200 550,000

    TOTAL 14,550,000 TOTAL


    CREDIT
    ACCOUNT
    PAYABLE
    3,150,000
    6,000,000
    5,400,000

    14,550,000
    2-1100

    ON
    CREDIT
    TOTAL
    14,550,000

    14,550,000
    SALES JOURNAL

    DEBIT CREDIT
    INVOICE.
    DATE DESCRIPTION REF ACCOUNT SALES OF
    NO VAT-OUT
    RECEIVABLE MERCHANDISE
    9-Jan PD BUMI 5,000,000 5,000,000
    19-Jan PD CAHAYA 5,300,000 5,000,000

    TOTAL 10,300,000 10,000,000


    ACCOUNT NUMBER 1-1300

    RECAPITULATION
    DEBIT CREDIT
    ACC.NO TOTAL ACC.NO
    1-1300 10,300,000

    TOTAL 10,300,000
    CREDIT

    FREIGHT OUT

    300,000

    300,000

    ON
    CREDIT
    TOTAL
    10,000,000
    300,000

    10,300,000
    GENERAL JOURNAL

    DATE INVOICE. NO DESCRIPTION REF DEBIT CREDIT


    6-Jan ACCOUNT PAYABLE 2-1100 700,000
    PURCHASE RETURN 700,000
    9-Jan COST OF GOOD SOLD 5-1100 4,500,000
    MERCHANDISE INVENTORY1-1500 4,500,000
    13-Jan SALE RETURN 4-1200 1,000,000
    ACCOUNT RECEIVABLE 1-1300 1,000,000
    COST OF GOOD SOLD 5-1100 800,000
    MERCHANDISE INVENTORY1-1500 800,000
    19-Jan COST OF GOOD SOLD 5-1100 4,000,000
    MERCHANDISE INVENTORY1-1500 4,000,000
    27-Jan SALE RETURN 4-1200 2,000,000
    ACCOUNT RECEIVABLE 1-1300 2,000,000
    COST OF GOOD SOLD 5-1100 900,000
    MERCHANDISE INVENTORY1-1500 900,000
    13,900,000 13,900,000

    RECAPITULATION
    DEBIT
    ACC.NO TOTAL
    2-1100 700,000
    5-1100 10,200,000
    4-1200 3,000,000

    13,900,000
    RECAPITULATION
    CREDIT
    ACC.NO TOTAL
    700,000
    1-1500 10,200,000
    1-1300 3,000,000

    13,900,000

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