NAMA : SITI WAHIDATUL HASANAH

NIM : 11200 820000 028

KELAS : AKUNTANSI 1C
MATKUL : PENGANTAR AKUNTANSI 1
TUGAS KASUS

Nurul Beauty Supplies had the following transactions

Dec. 10 Sold Wardah make up to customer for Rp. 800.000 on cash. FOB shipping point. The cost of the wardah make u
12 Sold 24 handbody vaseline at Rp. 25.000 each to Sakinah Beauty. Terms 1/10, n/30, FOB shipping point. The cos
13 Nurul Beauty Supply was granted an allowance of Rp. 50.000 for detected handbody vaseline purchased on Dec
14 Purchased merchandise from Santy Beauty for Rp950.000 (including freight). FOB shipping point. For cash.
16 Received the balance due from Sakinah Beauty in discount period.

GENERAL JOURNAL
DATE ACCOUNT TITLES AND EXPLANATIONS REF.
2020
Dec. 10 Cash 101
Sales Revenue 401
( To record cash sale to customers )
Cost of Goods Sold 505
Inventory 120
( To record cost of wardah make up sold to customer )

12 Accounts Receivable ( Rp. 25.000 x 24 ) 112

Sales Revenue 401
( To record credit sale to Sakinah Beauty )
Cost Of Goods Sold ( Rp. 20.000 X 24 ) 505
Inventory 120
( To record cost of handbody vaseline sold to Sakinah Beauty )

13 Sales Returns and Allowance 412

Accounts Receivable 112
( To record credit granted to Sakinah Beauty )

14 Inventory 120
Cash 101
( To record goods purchased on cash from Santy Beauty and
 including freight cost)
101
16 Cash 101
Sales Discount 414
Accounts Receivable ( Rp. 600.000 - Rp. 50.000 )
( To record collection within 1/10, n/30 discount period
fromSakinah Beauty )
point. The cost of the wardah make up sold was Rp. 650.000
/10, n/30, FOB shipping point. The cost of the handbody vaseline sold was Rp. 20.000
handbody vaseline purchased on December 12
ht). FOB shipping point. For cash.

J1 GENERAL LEDGER
DEBIT CREDIT
CASH
Rp. 800.000 DATE EXPLANATION
Rp. 800.000
Dec. 10
Rp. 650.000 14
Rp. 650.000 16

Rp. 600.000 ACCOUNTS RECEIVABLE

Rp. 600.000 DATE EXPLANATION

Rp. 480.000 Dec. 12

Rp. 480.000 13
16

Rp. 50.000
Rp. 50.000 INVENTORY
DATE EXPLANATION

Rp. 950.000 Dec. 10

Rp. 950.000 12
14
Rp. 544.500 SALES REVENUE
Rp. 5.500 DATE EXPLANATION
Rp. 550.000
Dec. 10
12

SALES RETURNS AND ALLOWANCES

DATE EXPLANATION

Dec. 13

SALES DISCOUNT
DATE EXPLANATION

Dec. 16

COST OF GOODS SOLD

DATE EXPLANATION

Dec. 10
12
GENERAL LEDGER

CASH NO. 101

REF. DEBIT CREDIT BALANCE

J1 Rp. 800.000 Rp. 800.000

J1 Rp. 950.000 Rp. 150.000
J1 Rp. 544.500 Rp. 394.50

ACCOUNTS RECEIVABLE NO. 112

REF. DEBIT CREDIT BALANCE

J1 Rp. 600.000 Rp. 600.000

J1 Rp. 50.000 Rp. 550.000
J1 Rp. 550.000 Rp. 0

INVENTORY NO. 120

REF. DEBIT CREDIT BALANCE

Rp. 650.000 Rp. 650.000

Rp. 480.000 Rp. 1.130.000
Rp. 950.000 Rp. 180.000
 SALES REVENUE NO. 401
REF. DEBIT CREDIT BALANCE

J1 Rp. 800.000 Rp. 800.000

J1 Rp. 600.000 Rp.

RETURNS AND ALLOWANCES NO. 412

REF. DEBIT CREDIT BALANCE

J1 Rp. 50.000

SALES DISCOUNT NO. 414

REF. DEBIT CREDIT BALANCE

J1 Rp. 5.500

COST OF GOODS SOLD NO. 505

REF. DEBIT CREDIT BALANCE

J1 Rp. 650.000
J1 Rp. 480.000