1.

Petty Cash

Date Invoice No Description

1 VKK12-1 Pembayaran Pembuatan Brosur

2 VKK12-2 Pembayaran Listrik bulan Nov
Desember 3 VKK12-3 Pembayaran Telepon bulan Nov
7 VKK12-4 Pembelian Perlengkapan
11 VKK12-5 Reparasi & Pemeliharaan Alat Kantor
 Debet Credit
Acc. Name Acc. No Amount Petty Cash
Adverstising Expense 6-1100 Rp 775,000 Rp 775,000
TWE Expense 6-1200 Rp 1,000,000 Rp 1,000,000
TWE Expense 6-1200 Rp 700,000 Rp 700,000
Store Supplies Expense 6-1400 Rp 715,000 Rp 715,000
Maintanance & Repair Expense 6-1500 Rp 810,000 Rp 810,000
2. Cash Receipt Journal

D
Date Invoice No Description Pos Ref
Cash in Bank

2 BKM12-1 Pelunasan Piutang Dagang Rp 88,369,000

15 BKM12-2 Pelunasan Piutang Toko Cipta Electric Rp 112,200,000
Desember
24 BKM12-3 Piutang yang telah di Hapus, dibayar 50% Rp 3,500,000
29 BKM12-4 Pelunasan Piutang Toko Duta Harapan Rp 86,658,000
 Debet Credit
Others Others
Account Receivable
Acc. Name Acc. No Amount Acc. Name
Sales Discount 4-1300 Rp 1,804,000 Rp 90,200,000
Rp 112,200,000
Allowance for Doub Debt
Rp 85,800,000 Late Fee Colected
Credit
Others
Acc. No Amount

1-1400 Rp 3,500,000
8-1300 Rp 858,000
3. Cash Payment Journal

Date Invoice No Description Pos Ref

Acc. Payable

1 BKK12-1 Pembayaran Gaji & Upah

10 BKK12-2 Pembayaran Faktur No. AE1367 Rp 92,400,000
17 BKK12-3 Pembayaran Deviden Terutang
Desember 20 BKK12-4 Pelunasan Kartu Kredit bulan Nov
22 BKK12-5 Angsuran Utang Bank Mandiri

30 BKK-6 Pengisian Dana Kas Kecil bulan Des

 Debet Credit
Others Others
Cash in Bank
Acc. Name Acc. No Amount Acc. Name
Wages & Salaries Expense 6-1900 Rp 9,000,000 Rp 9,000,000
Rp 92,400,000
Deviden Paybale 2-1800 Rp 4,800,000 Rp 4,800,000
Credit Card 2-1100 Rp 5,400,000 Rp 5,400,000
Bank Mandiri Loan 2-1100 Rp 27,000,000
Interest Expense 9-1100 Rp 2,700,000 Rp 29,700,000
Petty Cash 1-1200 Rp 4,000,000 Rp 4,000,000
Credit
Others
Acc. No Amount
4. Purchase Journal

Debet
Date Invoice No Description Pos Ref
Merchandise
6 FCE.3100 City Electric Rp 96,450,000
Desember 19 IE1607 PT Indo Elektronik Rp 75,260,000
23 AE-1457 Rp 108,615,000
 Debet Credit
Vat In Freight Paid Account Payable
Rp 9,645,000 Rp 45,000 Rp 106,140,000
Rp 7,526,000 Rp 45,000 Rp 82,831,000
Rp 10,861,500 Rp 50,000 Rp 119,526,500
5. Sales Journal

Date Invoice No Description Pos Ref

3 F-12/01 Toko Duta Harapan

10 F-12/02 Toko Kharisma
Desember 16 NK 01 Penjualan Barang Dagang
24 F-12/03 Toko Modern Elektronik
24 F-12/04 Toko Cipta Electric
 Debet Credit
Account Receivable Sales Freight Collected 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 124,960,000 Rp 113,600,000 - Rp 11,360,000
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
6. General Journal

Date Description Reff Debet

Acc. Receivable Rp 84,870,000
VAT OUT
Freight Collected
12/3/2015
Sales
Cost Of Good Sold Rp 77,100,000
Marchandise Inventory
Acc. Payable Rp 19,580,000
VAT In
12/8/2015 Marchandise Inventory
Cost Of Good Sold Rp 17,800,000
Marchandise Inventory
Acc. Receivable Rp 93,890,000
VAT OUT
Freight Collected
12/10/2015
Sales
Cost Of Good Sold Rp 85,300,000
Marchandise Inventory
Cash in Bank Rp 124,960,000
VAT Out
12/16/2015 Sales
Cost Of Good Sold Rp 113,600,000
Marchandise Inventory
Acc. Receivable Rp 97,350,000
VAT OUT
Freight Collected
12/24/2015
Sales
Cost Of Good Sold Rp 88,500,000
Marchandise Inventory
Acc. Receivable Rp 169,720,000
VAT OUT
Freight Collected
12/27/2015
Sales
Cost Of Good Sold Rp 154,200,000
Marchandise Inventory
Total Rp 1,126,870,000
 Credit

Rp 7,710,000
Rp 60,000
Rp 77,100,000

Rp 77,100,000

Rp 1,780,000
Rp 17,800,000

Rp 17,800,000

Rp 8,530,000
Rp 60,000
Rp 85,300,000

Rp 85,300,000

Rp 11,360,000
Rp 113,600,000

Rp 113,600,000

Rp 8,850,000
-
Rp 88,500,000

Rp 88,500,000

Rp 15,420,000
Rp 100,000
Rp 154,200,000

Rp 154,200,000
Rp 1,126,870,000