Dok Date Invoice No Description

2 Tuesday, December 1, 2015 VKK12-1 Pembayaran pembuatan brosur

4 Wednesday, December 2, 2015 VKK12-2 Pembayaran rekening listrik
6 Monday, December 4, 2023 VKK12-3 Pembayaran rekenening Telepon
8 Monday, December 7, 2015 VKK12-4 Pembelian perlengkapan toko
13 Friday, December 11, 2015 VKK12-5 Reparasi dan Pemeliharaan alar kantor
Total

Nama Ganisha Rahadathul Aisy Suyanto

Kelas XII Akuntansi 2
Spesialisasi MYOB 1
 Debit Credit
Acc Name Acc No Amount Petty Cash
Advertising Expense 6-1100 Rp 775,000 Rp 775,000
Accrued Expense 2-1300 Rp 1,000,000 Rp 1,000,000
Accrued Expense 2-1300 Rp 700,000 Rp 700,000
Store Supplies 1-1600 Rp 715,000 Rp 715,000
Maintenance &
6-1500 Rp 810,000 Rp 810,000
Reparation Expense
Rp 4,000,000 Rp 4,000,000
 Deb
Dok Date Invoice No Description Merchandise
Inventory
7 Sunday, December 6, 2015 FCE.3100 Pembelian barang PT City Elektronik Rp 96,450,000
9 ### BM12-1 Retur Pembelian PT City Elektronik Rp 17,800,000
18 ### IE1607 Pembelian barang PT Indo Elektronik Rp 75,260,000
21 ### AE-1457 Pembelian barang PT Aneka Elektronik Rp 108,615,000
Rp 298,125,000
Total
Rp 328,077,500
 Debit Credit

VAT IN Freight Paid Account Payable

Rp 9,645,000 Rp 45,000 Rp 106,140,000

Rp 1,780,000 Rp 19,580,000
Rp 7,526,000 Rp 45,000 Rp 82,831,000
Rp 10,861,500 Rp 50,000 Rp 119,526,500
Rp 29,812,500 Rp 140,000 Rp 328,077,500
Dok Date Invoice No Description Pos Ref

5 ### F-12/01 Penjualan Toko Duta Harapan

12 ### F-12/02 Penjualan Toko Kharisma
22 ### F-12/03 Penjualan Toko Modern Electronic
25 ### F-12/04 Penjualan Toko Cipta Elektrik
Total
 Debit Credit
Account Receivable Sales Freight Colected VAT OUT
Rp 84,870,000 Rp 77,100,000 Rp 60,000 Rp 7,710,000
Rp 93,890,000 Rp 85,300,000 Rp 60,000 Rp 8,530,000
Rp 97,350,000 Rp 88,500,000 Rp 8,850,000
Rp 169,720,000 Rp 154,200,000 Rp 100,000 Rp 15,420,000
Rp 445,830,000 Rp 405,100,000 Rp 220,000 Rp 40,510,000 Rp 445,830,000
Dok Date Invoice No Description Pos Ref

Pelunasan piutang dagang PT Modern

3 ### BKM12-1
Elektrik
15 ### BKM12-2 Pelunasan Piutang Toko Cipta Electric
Penjualan Tunai
16 ### NIK 01

24 ### BKM12-3 Pembayaran Piutang 50% Toko Indo

Elektronik
26 ### BKM12-4 Pelunasan Piutang Toko Duta Harapan

Total
 Debit Credit
Others Account
Cash In Bank
Acc Name Acc No Amount Receiveable
Rp 88,396,000 Sales discount 4-1300 Rp 1,804,000 Rp 90,200,000
Rp 1,804,000
Rp 112,200,000 Rp 112,200,000
Rp 124,960,000 Rp 113,600,000
Rp 11,360,000
Rp 3,500,000 Rp 3,500,000

Rp 86,658,000 Rp 85,800,000
Rp 858,000
Rp 417,518,000 Rp 417,518,000
 Credit
Others
Acc Name Acc No Amount

VAT OUT 2-1600 Rp 11,360,000

Late fee collected 8-1300 Rp 858,000

Dok Date Invoice No Description Pos Ref
Account Payable
1 ### BKK12-1 Pembayaran gaji dan upah
11 ### BKK12-2 Pelunasan faktur No. AE 1367
17 ### BKK12-3 Pembayaran dividen terutang
19 ### BKK12-4 Pelunasan kartu kredit
20 ### BKK12-5 Angsuran Hutang Bank Mandiri
27 ### BKK12-6 Pengisian dana kas kecil
Total
 Debit Credit
Others Others
Cash In Bank
Acc Name Acc No Amount Acc Name
Wages & Salaries 6-1900 Rp 9,000,000 Rp 9,000,000
Account Payable 2-1200 Rp 92,400,000 Rp 92,400,000
Divident Payable 2-1800 Rp 4,800,000 Rp 4,800,000
Credit Card 2-1100 Rp 5,400,000 Rp 5,400,000
Interest Expense 9-1100 Rp 29,700,000 Rp 29,700,000
Petty Cash 1-1200 Rp 4,000,000 Rp 4,000,000
Rp 145,300,000 Rp 145,300,000
Credit
Others
Acc No Amount
Dok Date Invoice No Description Pos REF
Cost of good sold
5 ### F-12/01
Merch Inventory
Merch Inventory
7 ### FCE.3100
Cost of good sold
Cost of good sold
9 ### BM12-2
Merch Inventory
Cost of good sold
12 ### F-12/02
Merch Inventory
Cost of good sold
16 ### NK 01
Merch Inventory
Merch Inventory
18 ### IE1607
Cost of good sold
Merch Inventory
21 ### AE-1457
Cost of good sold
Cost of good sold
22 ### F-12/03
Merch Inventory
Cost of good sold
25 ### F-12/04
Merch Inventory
Total
 Debit Credit
Rp 68,500,000
Rp 68,500,000
Rp 94,300,000
Rp 94,300,000
Rp 17,400,000
Rp 17,400,000
Rp 75,800,000
Rp 75,800,000
Rp 103,900,000
Rp 103,900,000
Rp 74,700,000
Rp 74,700,000
Rp 106,700,000
Rp 106,700,000
Rp 79,200,000
Rp 79,200,000
Rp 137,000,000
Rp 137,000,000
Rp 757,500,000 Rp 757,500,000
CATATAN
GENERAL JOURNAL
1 Input HPP jika ada penjualan tunai dan kredit
Cost of good sold (D) pada merch inv (K)

2 Input retur pembelian dan penjualan

input 2x tetap di general journal

3 Retur pembelian
Account Payable (D)
VAT IN (K)
Merch Inventory (K)

HPP Retur Pembelian

Merch Invetory (D)
Cost of good sold (K)

Retur Penjualan
Sales Return (D)
VAT OUT (D)
Acc Receivable (K)

HPP Retur Penjualan

Cost of good sold (D)
Merch Inventory (K)