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Cash Disbursement Journal (Jurnal Pengeluaran Kas)
| |||||||||
Date
|
Invoice Number
|
Description
|
Ref.
|
Debet
|
Kredit
| ||||
Serba-serbi
|
Utang
|
Pembelian
|
Pot. Pembelian
|
Kas
| |||||
11-Jan
|
001
|
PT. XX
|
V
|
175.000
|
175.000
| ||||
14-Jan
|
002
|
Beban listrik&TLp
|
501
|
48.000
|
48.000
| ||||
15-Jan
|
003
|
Pembelian Tunai (Firma SS)
|
450.000
|
450.000
| |||||
18-Jan
|
004
|
PT. ZZ
|
V
|
600.000
|
600.000
| ||||
19-Jan
|
005
|
PT. YY
|
V
|
125.000
|
125.000
| ||||
31-Jan
|
006
|
Beban Gaji
|
501
|
450.000
|
450.000
| ||||
498.000
|
900.000
|
450.000
|
-
|
1.848.000
| |||||
(201)
|
(101)
| ||||||||
Cash Receipts Journal (Jurnal Penerimaan Kas)
| |||||||||
Date
|
Invoice Number
|
Description
|
Ref.
|
Debet
|
Kredit
| ||||
Kas
|
Potongan Penjualan
|
Penjualan
|
Piutang
|
Serba-serbi
| |||||
01-Jan
|
kuitansi 01
|
Toko AA
|
V
|
250.000
|
250.000
| ||||
08-Jan
|
kuitansi 02
|
Penjualan Tunai (2 s/d 8 Kan)
|
240.000
|
240.000
| |||||
13-Jan
|
kuitansi 04
|
Toko CC
|
V
|
600.000
|
600.000
| ||||
15-Jan
|
kuitansi 05
|
Penjualan Tunai (9 s/d 15 Jan)
|
185.000
|
185.000
| |||||
22-Jan
|
kuitansi 06
|
Penjualan Tunai (16 s/d 22 Jan)
|
250.000
|
250.000
| |||||
30-Jan
|
kuitansi 07
|
Toko AA
|
V
|
400.000
|
400.000
| ||||
30-Jan
|
kuitansi 08
|
Toko BB
|
V
|
500.000
|
500.000
| ||||
31-Jan
|
kuitansi 09
|
Penjualan Tunai (22 s/d 31 Jan)
|
75.000
|
75.000
| |||||
2.500.000
|
-
|
2.500.000
|
-
|
-
| |||||
(101)
|
(401)
|
Purchases Journal (Jurnal Pembelian)
| |||||||
Date
|
Invoice Number
|
Perkiraan yang akan di Kredit (Creditor)
|
Ref.
|
Debet
|
Kredit
| ||
Srba-serbi
|
Pembelian
|
Utang
| |||||
Perkiraan
|
Jumlah
| ||||||
10-Jan
|
PT. ZZ
|
V
|
600.000
|
600.000
| |||
20-Jan
|
PT. XX
|
V
|
500.000
|
500.000
| |||
21-Jan
|
PT. YY
|
V
|
450.000
|
450.000
| |||
1.550.000
|
1.550.000
| ||||||
(410)
|
(201)
|
Sales Journal (Jurnal Penjualan)
| |||||
Date
|
Invoice
|
Perkiraan yang akan di Debet (Customer)
|
Post
|
Debet
|
Kredit
|
Number
|
Ref.
|
Piutang
|
Penjualan
| ||
03-Jan
|
Faktur 01
|
Toko CC
|
V
|
600.000
|
600.000
|
17-Jan
|
Faktur 02
|
Toko AA
|
V
|
400.000
|
400.000
|
20-Jan
|
Faktur 03
|
Toko BB
|
V
|
650.000
|
650.000
|
25-Jan
|
Faktur 04
|
Toko AA
|
V
|
550.000
|
550.000
|
26-Jan
|
Faktur 05
|
Toko CC
|
V
|
400.000
|
400.000
|
2.600.000
|
2.600.000
| ||||
(102)
|
(401)
|
NERACA SALDO PER 31 DESEMBER 199 -
| |||
NO PERKIRAAN
|
NAMA PERKIRAAN
|
DEBET
|
KREDIT
|
101
|
Kas
|
1.070.000
|
-
|
102
|
Piutang Dagang
|
2.900.000
|
-
|
103
|
Persediaan barang dagang
|
600.000
|
-
|
120
|
Peralatan kantor
|
1.000.000
|
-
|
121
|
Akum. Penyu. Peralatan kantor
|
-
|
250.000
|
201
|
Hutang dagang
|
-
|
850.000
|
301
|
modal tn. Aman
|
-
|
2.100.000
|
401
|
penjualan
|
-
|
5.250.000
|
402
|
pot penjualan
|
-
|
-
|
403
|
return penjualan
|
50.000
|
-
|
410
|
pembelian
|
2.000.000
|
-
|
411
|
return pembelian
|
-
|
100.000
|
412
|
pot pembelian
|
-
|
-
|
501
|
beban listrik, air
|
480.000
|
-
|
502
|
beban gaji
|
450.000
|
-
|
Rp 8.550.000
|
Rp 8.550.000
|
General Ledger (Buku Besar)
| |||||||||||||
Kas
|
101
|
Hutang dagang
|
201
|
pembelian
|
410
| ||||||||
31-Jan
|
700.000
|
31-Jan
|
2.280.000
|
31-Jan
|
900.000
|
31-Jan
|
300.000
|
31-Jan
|
1.550.000
| ||||
2.650.000
|
100.000
|
1.550.000
|
450.000
| ||||||||||
3.350.000
|
1.000.000
|
1.850.000
|
2.000.000
| ||||||||||
Piutang Dagang
|
102
|
modal tn. Aman
|
301
|
return pembelian
|
411
| ||||||||
31-Jan
|
2.600.000
|
29-Jan
|
350.000
|
31-Jan
|
29-Jan
|
2.100.000
|
31-Jan
|
29-Jan
|
100.000
| ||||
350.000
| |||||||||||||
2.950.000
| |||||||||||||
Persediaan barang dagang
|
103
|
penjualan
|
401
|
pot pembelian
|
412
| ||||||||
31-Jan
|
600.000
|
31-Jan
|
2.600.000
|
31-Jan
| |||||||||
2.650.000
| |||||||||||||
5.250.000
| |||||||||||||
Peralatan kantor
|
120
|
pot penjualan
|
402
|
beban listrik, air
|
501
| ||||||||
31-Jan
|
1.000.000
|
31-Jan
|
31-Jan
|
480.000
| |||||||||
121
| |||||||||||||
Akum. Penyu. Peralatan kantor
|
return penjualan
|
403
|
beban gaji
|
502
| |||||||||
31-Jan
|
250.000
|
31-Jan
|
50.000
|
31-Jan
|
450.000
| ||||||||
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