Cash Receipt Journal

Debit Kredit
Date No Description Account Lain-lain
Cash In Bank PPn Outcome Sales Discount
Receivable Nama Akun
16 Papi Rp 30,150,000 Rp 14,850,000 Rp 45,000,000
23 Penjualan T Rp 91,200,000 Sales

Rp 121,350,000 Rp - Rp 14,850,000 Rp 45,000,000

Amount
Rp 136,200,000 Rp
No Akun
Kredit
Lain-lain
No Akun Jumlah

Rp 91,200,000

Rp 91,200,000
136,200,000
 Cash Payment Journal
Debit Kredit
Date No Description Lain-lain
Account Payable Purchase Discount
Acc. Name Acc. No Amount
13 mami Rp 72,000,000 Rp 10,800,000
15 karim Rp 26,600,000 Rp 669,000
31 Kartu K B. Kartu K Rp 1,650,000

Rp 98,600,000 Rp 1,650,000 Rp 11,469,000

Amount
Rp 100,250,000 Rp 10
No Akun
 Kredit
PPN Income Cash In Bank

Rp 61,200,000
Rp 25,931,000
Rp 1,650,000

Rp - Rp 88,781,000
100,250,000
 Sales Journal
Debit Kredit
Date No Description Account Cost Of Goods Merchandise
Sales
Receivable Sold Inventory
6 papi Rp 45,000,000 Rp 45,000,000
19 Kartu BNI Rp 108,000,000 Rp 64,800,000 Rp 64,800,000 Rp 108,000,000
22 Tante Rp 16,650,000 Rp 10,000,000 Rp 10,000,000 Rp 16,650,000

Rp 169,650,000 Rp 74,800,000 Rp 74,800,000 Rp 169,650,000

Amount
Rp 244,450,000 Rp 244
Acc. No
Kredit
PPN Outcome Freight Collected

Rp - Rp -
244,450,000
 Purchase Journal
Debit Kredit
Date No Description Merchandise
PPN Income Freight Paid Account Payable
Inventory
Juli 3 mami Rp 72,000,000 Rp 1,450,000 Rp 73,450,000
5 karim Rp 33,450,000 Rp 33,450,000

Rp 105,450,000 Rp - Rp 1,450,000
Amount Rp 106,900,000
Rp 106,900,000
Acc. Name
 General Journal
Date No Description Acc. No Debit Kredit
7 Account Payable Rp 6,850,000
Merchandise Inventory Rp 6,850,000

23 Cost Of Goods Sold Rp 55,000,000

Merchandise Inventory Rp 55,000,000

28 Sales Return Rp 3,600,000

Account Receivable Rp 3,600,000

Merchandise Inventory Rp 2,000,000

Cost Of Goods Sold Rp 2,000,000

Amount Rp 67,450,000 Rp 67,450,000