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  • Lembar Kerja Tryout - Jurnal

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    Arif Ramadhani
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    This cash receipt journal for PT Buana Sejahtera in December 2018 shows: 1) Cash receipts of Rp138.7 million were credited to the bank account, with Rp1 million debited to sales discounts and Rp138.8 million credited to accounts receivable. 2) A total of 4 transactions were recorded, crediting a total of Rp138.8 million to accounts receivable. 3) One account receivable was credited Rp837,672 for a payment received.

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    This cash receipt journal for PT Buana Sejahtera in December 2018 shows: 1) Cash receipts of Rp138.7 million were credited to the bank account, with Rp1 million debited to sales discounts and Rp138.8 million credited to accounts receivable. 2) A total of 4 transactions were recorded, crediting a total of Rp138.8 million to accounts receivable. 3) One account receivable was credited Rp837,672 for a payment received.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    3 views5 pages

    Lembar Kerja Tryout - Jurnal

    Uploaded by

    Arif Ramadhani
    This cash receipt journal for PT Buana Sejahtera in December 2018 shows: 1) Cash receipts of Rp138.7 million were credited to the bank account, with Rp1 million debited to sales discounts and Rp138.8 million credited to accounts receivable. 2) A total of 4 transactions were recorded, crediting a total of Rp138.8 million to accounts receivable. 3) One account receivable was credited Rp837,672 for a payment received.

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    © All Rights Reserved
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    of 5

    PT BUANA SEJAHTERA

    Cash Receipt Journal


    December 2018 Page :

    DEBIT CREDIT
    DATE DOC. NO. ACCOUNT CREDITED OTHER OTHER
    SALES DISCOUNT CASH IN BANK ACCT Account Receivable
    Account Title AMOUNT ACCT NO. AMOUNT
    NO.
    11103

    2 1/BMK/XII/2018 (Rp 1.000.000) (Rp 54.111.000) (Rp 55.110.000) Transaksi ( 4)


    11 2/BKM/XII/2018 (Rp 84.604.872) (Rp 83.767.200) 81005 (Rp 837.672) ( 3)
    ( 1)
    Sub Total (Rp 1.000.000) (Rp 138.715.872) (Rp 138.877.200) (Rp 837.672) menjumlah ( 4)
    Total ( 2)
    ( -)

    Skor
    Transaksi 20,00
    Menjumlah ( 4,00)
    PT BUANA SEJAHTERA
    Sales Journal
    December 2018 Page :

    DEBIT CREDIT
    DATE DOC. NO. Customer's
    ACCOUNTS INSURANCE
    COST OF SALES SALES SALES SERVICE VAT - OUT INVENTORY
    RECEIVABLE PAYABLE

    11103 51000 41000 42100 21103 21105 11106

    4 75/FJ/XII/2018 Toko Yudistira Blora (Rp 81.010.600) (Rp 57.000.000) (Rp 73.000.000) (Rp 500.000) (Rp 7.364.600) (Rp 146.000) (Rp 57.000.000) (Rp -) TRANSAKSI 8
    10 76/FJ/XII/2018 Toko Jaya Setia Semarang (Rp 119.037.600) (Rp 88.640.000) (Rp 108.000.000) (Rp 10.821.600) (Rp 216.000) (Rp 88.640.000) (Rp -) 8
    sub total (Rp 200.048.200) (Rp 145.640.000) (Rp 181.000.000) (Rp 500.000) (Rp 18.186.200) (Rp 362.000) (Rp 145.640.000) MENJUMLAH 7
    (Rp 345.688.200)
    Total (Rp 345.688.200) 2

    Skor
    Transaksi 10,00
    Menjumlah ( 4,00)
    PT BUANA SEJAHTERA
    Purchase Journal
    December 2018

    DEBIT
    DATE DOC. NO. VENDOR'S Merchandise Value Added
    Freigt Paid Account Payable
    Inventory Taxes - In

    11106 11108 51002 21100

    5 12/AY/XII/2018 PT ZAKEN ELEKTRONIK (Rp 132.000.000) (Rp 26.400.000) (Rp 500.000) (Rp 158.900.000) Transaksi ( 5)

    16 19/AY/XII/2018 PT ZAKEN ELEKTRONIK (Rp 121.000.000) (Rp 24.200.000) (Rp 500.000) (Rp 145.700.000) ( 5)

    Sub Total (Rp 253.000.000) (Rp 50.600.000) (Rp 1.000.000) (Rp 304.600.000) Menjumlah ( 4)

    Total (Rp 304.600.000) (Rp 304.600.000) ( 2)

    Skor
    Transaksi 10,00
    Menjumlah ( 4,00)
    PT BUANA SEJAHTERA
    Memorial Journal
    December 2018 Page :

    ACCOUNT NAME AND ACC


    DATE DOC. NO. DEBIT CREDIT
    DECSRIPTION NO.

    1 1/BM/XII/2018 Beban Piutang tak tertagih 61200 ( 20.000.000) 2


    11104
    cadangan piutang tak tertagih ( 20.000.000) 2
    1

    Transaksi

    6 2/BM/XII/2018 Sales ( 8.000.000) 2

    vat out ( 1.600.000) 2

    sales retur ( 9.600.000) 2

    ( 29.600.000) ( 29.600.000) Menjumlah 2


    ( - )
    Skor
    Transaksi 10,00
    Menjumlah ( 4,00)
    PT BUANA SEJAHTERA
    Cash Payment Journal
    December 2018 Page :

    DEBIT CREDIT
    Docoument OTHER OTHER
    DATE ACCOUNT DEBITED ACCOUNTS
    Number CASH IN BANK
    PAYABLE Acc No Acc No Acct Name
    AMOUNT AMOUNT
    21100 11101
    2 PT Zaken Elektronik 2/BKK/XII/2018 (Rp 53.800.000) (Rp 52.480.000) 51000 cost af sale (Rp 1.320.000) Transaksi 5
    8 VAT Out 3/BKK/XII/2018 21103 (Rp 28.600.000) (Rp 19.950.000) 11108 VAT In (Rp 18.350.000) 5
    Income Tax Payable 21104 (Rp 5.200.000) 2
    Income Tax Expanse (Rp 4.500.000) 2
    (Rp 53.800.000) (Rp 38.300.000) (Rp 72.430.000) (Rp 19.670.000) Menjumlah 4
    (Rp 92.100.000) (Rp 92.100.000) 2
    ( 92.100.000)
    Skor
    Transaksi 20,00
    ( - ) Menjumlah ( 4,00)

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