UD.

BANJAR BERSINAR
SALES JOURNAL PERIODE 31 JANUARI 2020

DEBIT KREDIT
SALES OF
DATE DOC NO CUSTOMERS'S ACCOUNT RECEIVABLE MERCHANDISE VAT OUT
2-Jan-20 101 UD.JOY-JOY Rp 800,000 Rp 800,000
5-Jan-20 102 UD.TAAT Rp 200,000 Rp 200,000
11-Jan-20 130 UD.JOY-JOY Rp 800,000 Rp 800,000
13-Jan-20 104 UD.LILI Rp 45,000 Rp 45,000
15-Jan-20 105 UD.DEANITA Rp 82,000 Rp 82,000

TOTAL Rp 1,927,000 Rp 1,927,000

 UD. BANJAR BERSINAR
POURCHASE JOURNAL
PER 31 JANUARI 2020
DEBIT
DATE DOC NO VENDORR'S
MERCHANDISE INVENTORY VATY IN
3-Jan-20 1001 UD.ROMA Rp 700,000
7-Jan-20 UD.SURLA Rp 400,000
15-Jan-20 1003 UD.GARDAN Rp 600,000
20-Jan-20 UD.YON Rp 300,000
27-Jan-20 1005 UD.DIARY Rp 900,000
TOTAL Rp 2,900,000
 KREDIT
ACCOUNT PAYBLE
Rp 700,000
Rp 400,000
Rp 600,000
Rp 300,000
Rp 900,000
Rp 2,900,000
 UD. BANJAR BERSINAR
CASH RECEIPT JOURNAL
PER 31 JANUARI 2020
DEBIT
DATE DOC NO ACCOUNT CREDIT OTHER
CASH IN BANK(KAS)
ACCOUNT
7-Jan-20 UD.JOY-JOY Rp 800,000
25-Jan-20 UD.SUN Rp 200,000
31-Jan-20 UD.LILI Rp 45,000
31-Jan-20 PENDAPATAN LAIN-LAIN Rp 50,000
TOTAL Rp 1,095,000
 BERSINAR
T JOURNAL
UARI 2020
KREDIT
OTHER ACCOUNT
AMOUNT
AMOUNT RECEIVBLE(PIUTANG)
Rp 800,000
Rp 200,000
Rp 45,000
Rp 50,000
Rp 1,045,000 Rp 50,000
 UD. BANJAR BERSINAR
CASH PAYMENT JOURNAL
PER 31 JANUARI 2020
DEBIT
DATE ACCOUNT DEBIT DOC NO OTHER
ACCOUNT PAYBLE
AMOUNT
5-Jan-20 UD.ROMA Rp 700,000
9-Jan-20 UD.SURLA Rp 400,000
15-Jan-20 BEBAN SEWA Rp 500,000
18-Jan-20 MERCHANDISE INVENTORY Rp 250,000
27-Jan-20 HUTANG WESEL Rp 1,000,000
TOTAL Rp 1,100,000 Rp 1,750,000
BERSINAR
T JOURNAL
ARI 2020
KREDIT
OTHER
CASH IN BANK(KAS)
ACCOUNT AMOUNT
Rp 686,000 POTONGAN Rp 14,000
Rp 388,000 POTONGAN Rp 12,000
Rp 500,000 Rp -
Rp 250,000 Rp -
Rp 1,000,000 Rp -
Rp 2,824,000 Rp 26,000
 MEMORIAL JURNAL

DATE ACCOUNT NAME DEBIT CREDIT

SUPPLIES Rp 1,000,000
28-Jan-20
ACCOUNT PAYBLE Rp 1,000,000
YANG MASUK MEMORIAL JURNAL RETUR
SUPPLIES
 UD.BANJAR BERSINAR
SALES JOURNAL RECAPITULATION
PER 31 JANUARI 2020

DEBIT CREDIT
ACCOUNT NAME AMOUNT ACCOUNT NAME AMOUNT
ACCOUNT RECEIVABLE Rp 1,927,000 SALES OF MARCHENDISE Rp 1,927,000

TOTAL Rp 1,927,000 TOTAL Rp 1,927,000

UD.BANJAR BERSINAR
POURCHASE JOURNAL RECAPITULATION
PER 31 JANUARI 2020
DEBIT CREDIT
ACCOUNT NAME AMOUNT ACCOUNT NAME AMOUNT
MARCHENDISE INVENTORY ACCOUNT PAYBLE
Rp 2,900,000 Rp 2,900,000

TOTAL Rp 2,900,000 TOTAL Rp 2,900,000

UD.BANJAR BERSINAR
CASH RECEIPT JOURNAL RECAPITULATION
PER 31 JANUARI 2020
DEBIT CREDIT
ACCOUNT NAME AMOUNT ACCOUNT NAME AMOUNT
CASH IN BANK(KAS) ACCOUNT
RECEIVBLE(PIUTANG)
Rp 1,095,000 Rp 1,045,000
PENDAPATAN LAIN-LAIN Rp 50,000

TOTAL Rp 1,095,000 TOTAL Rp 1,095,000

UD.BANJAR BERSINAR
CASH PAYMENT JOURNAL RECAPITULATION
PER 31 JANUARI 2020
DEBIT CREDIT
ACCOUNT NAME AMOUNT ACCOUNT NAME AMOUNT
ACCOUNT PAYBLE Rp 1,100,000 CASH IN BANK Rp 2,824,000
BEBAN SEWA Rp 500,000 POTONGAN Rp 26,000
MERCHANDISE INVENTORY Rp 250,000
HUTANG WESEL Rp 1,000,000

TOTAL Rp 2,850,000 TOTAL Rp 2,850,000

 UD.BANJAR BERSINAR
MEMORIAL JOURNAL RECAPITULATION
PER 31 JANUARI 2020
DEBIT CREDIT
ACCOUNT NAME AMOUNT ACCOUNT NAME AMOUNT
SUPPLIES Rp 1,000,000 ACCOUNT PAYBLE Rp 1,000,000

TOTAL Rp 1,000,000 TOTAL Rp 1,000,000

 UD.BANJAR BERSINAR
GENERAL LEDGER(BUKU BESAR)
PER 31 JANUARI 2020

CASH IN BANK
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 CRJ Rp 1,095,000 Rp 1,095,000
31-Jan-20 CPJ Rp 2,824,000

ACCOUNT RECEIVABLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 SJ Rp 1,927,000 Rp 1,927,000
31-Jan-20 CRJ Rp 1,045,000 Rp 882,000

SALES OF MERCHANDISE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 SJ Rp 1,927,000

MERCHANDISE INVENTORY
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 PJ Rp 2,900,000 Rp 2,900,000
31-Jan-20 CPJ Rp 250,000 Rp 3,150,000

ACCOUNT PAYBLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 PJ Rp 2,900,000
31-Jan-20 CPJ Rp 1,100,000
31-Jan-20 JM Rp 1,000,000

PENDAPATAN LAIN-LAIN
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 CRJ Rp 50,000
BEBAN SEWA
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 CPJ Rp 500,000 Rp 500,000

HUTANG WESEL
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 CPJ Rp 1,000,000 Rp 1,000,000

POTONGAN
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 CPJ Rp 26,000

SUPPLIES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Jan-20 JM Rp 1,000,000 Rp 1,000,000
BALANCE
CREDIT

Rp 1,729,000

BALANCE
CREDIT

BALANCE
CREDIT
Rp 1,927,000

BALANCE
CREDIT

BALANCE
CREDIT
Rp 2,900,000
Rp 1,800,000
Rp 2,800,000

BALANCE
CREDIT
Rp 50,000
BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 26,000

BALANCE
CREDIT
 UD.BANJAR BERSINAR
TRIAL BALANCE
PER 31 JANUARI 2020
ACC.NO ACCOUNT NAME DEBIT CREDIT
CASH IN BANK Rp 1,729,000
ACCOUNT RECEIVABLE Rp 882,000
SALES OF MERCHANDISE Rp 1,927,000
ACCOUNT PAYBLE Rp 2,800,000
PENDAPATAN LAIN-LAIN Rp 50,000
BEBAN SEWA Rp 500,000
MERCHANDISE INVENTORY Rp 3,150,000
HUTANG WESEL Rp 1,000,000
POTONGAN Rp 26,000
SUPPLIES Rp 1,000,000
TOTAL Rp 6,532,000 Rp 6,532,000