CASH R

DEBET
DATE DOC. NUMBER DESCRIPTION
CASH IN BANK SALES DISCOUNT
7 FARAH Rp 22,300,000
10 Rp 54,000,000

16 Handoko Rp 53,900,000 Rp 1,100,000

21 Receive From Osman Rp 42,900
30 WILDAN Rp 111,200,000 Rp 1,100,000
 CASH RECEIPT JOURNAL

DEBET CREDIT
OTHERS
ACCOUNTS RECEIVABLE
ACCOUNT NO. ACCOUNT TOTAL
Rp 22,300,000

Rp 55,000,000
Rp 42,900
Rp 111,200,000
 RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET
 CREDIT
OTHERS
ACCOUNT NO. ACCOUNT TOTAL

COGS Rp 32,000,000
Inventory Rp 32,000,000

Misc.selling exp Rp 2,300,000

ECAPITULATION
ACCOUNT NO. ACCOUNT CREDIT
 Cash Payment Journal

DE
DATE DOC. NUMBER DESCRIPTION
ACCOUNTS PAYABLE
1-May Paid Rent
4-May paid freight
13-May paid merchandise Rp 36,000,000
15-May paid advert expense
19-May paid marchandise
19-May paid bakir Rp 33,450,000
21-May paid freight
28-May paid sales salaries exp
28-May office salaries exp Rp 29,000,000
29-May purchased Marchandise
31-May Paid Nyoman Rp 83,000,000
 CASH PAYMENT JOURNAL

ment Journal

DEBET
OTHERS
NOTES PAYABLE
ACCOUNT NO. ACCOUNT TOTAL
Rent Expense Rp 5,000,000
misc expense Rp 600,000

advert expense Rp 11,000,000

misc expense Rp 2,300,000

sales salaries exp Rp 56,000,000
office salaries exp Rp 29,000,000
Purchased Marchandise Rp 2,400,000
 RECAP
ACCOUNT NO. ACCOUNT
 CREDIT
OTHERS
CASH IN BANK
ACCOUNT NO. ACCOUNT TOTAL
Rp 5,000,000
Rp 600,000
Rp 35,280,000 Purchased disc Rp 720,000
Rp 11,000,000
Rp 18,700,000 marchandise Rp 18,700,000
Rp -
Rp 2,300,000
Rp 56,000,000

Rp 2,400,000
Rp 82,170,000 Purchased disc Rp 830,000
 RECAPITULATION
DEBET ACCOUNT NO. ACCOUNT CREDIT
 SALES JO

DEBET
DATE DOC. NUMBER DESCRIPTION
ACCOUNTS RECEIVABLE COGS
6 Mei Handoko Rp 68,500,000 Rp 41,000,000
Wildan Rp 110,000,000 Rp 70,000,000
30-May Wilson Rp 78,750,000 Rp 47,000,000
 SALES JOURNAL

DEBET CREDIT
OTHERS OTHERS
SALES PPN OUTCOME
ACCOUNT NO. ACCOUNT TOTAL ACCOUNT
Rp 61,650,000 Rp 6,850,000 Inventory
Rp 110,000,000 Inventory
Rp 78,750,000 Inventory

RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET ACCOUNT
CREDIT
OTHERS
NO. ACCOUNT TOTAL
Rp 41,000,000
Rp 70,000,000
Rp 47,000,000

ATION
NO. ACCOUNT CREDIT
 PURC

DEBET
DATE DOC. NUMBER DESCRIPTION
INVENTORY PPN INCOME
3-May Herman Rp 36,000,000
4-May
21-May Nyoman Rp 88,000,000
 PURCHASED JOURNAL

DEBET CREDIT
OTHERS OTHER
ACCOUNTS PAYABLE
ACCOUNT NO. ACCOUNT TOTAL ACCOUNT
Rp 36,000,000
4
Rp 88,000,000 4

RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET ACCOUNT
CREDIT
OTHERS
NO. ACCOUNT TOTAL

NO. ACCOUNT CREDIT

 MEMORIAL JOURNAL

DATE DESCRIPTION REFF DEBET CREDIT

14-May Sales Retur Rp 13,500.00
Accounts Receivable Rp 13,500.00
Inventory Rp 8,000.00
Cogs Rp 8,000.00
24-May Account payable Rp 5,000,000.00
Purchased Return and Allowances Rp 5,000,000.00
26-May Sales Retur Rp 7,500,000.00
Cash Rp 7,500,000.00
Inventory Rp 4,800,000.00
Cogs Rp 4,800,000.00
 RECAPITULATION
ACCOUNT NO. ACCOUNT DEBET ACCOUNT
ACCOUNT NO. ACCOUNT CREDIT
N
NO. ACCOUNT CREDIT
 SUBSIDIARY LEDGER ACCOUNTS RECEIVABLE

NAME : HANDOKO
DATE DECRIPTION REFF TERMIN DEBET
6-May Sales on account 2/10,n/30 Rp 68,500,000.00
14-May Sales Retur
16-May Receive

NAME : Wildan
DATE DECRIPTION REFF TERMIN DEBET
20-May Sales Rp 110,000,000
30-May Receive 1/10,n/30

NAME : OSMAN
DATE DECRIPTION REFF TERMIN DEBET
21 RECEIVE Rp 42,900.00
NAME : WILSON
DATE DECRIPTION REFF TERMIN DEBET
5/30/2017 Sales 2,10, n/30 Rp 78,750,000

RECAPITULATION

BALANCE
NAME CUSTOMER TERMIN DEBET CREDIT
DEBET
CCOUNTS RECEIVABLE

NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 68,500,000.00
Rp 13,500,000.00 Rp 55,000,000.00
Rp 55,000,000.00 Rp -

NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 110,000,000
Rp 110,000,000 Rp -

NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 42,900.00
 NO :
BALANCE
CREDIT
DEBET CREDIT
Rp 78,750,000

BALANCE
CREDIT
 SUBSIDIARY LEDGER ACCOUNTS PAYABLE

NAME : HERMAN
DATE DECRIPTION REFF TERMIN DEBET CREDIT
3-May Purchased on Account 2/10,n/30 Rp 36,000,000

NAME : Nyoman
DATE DECRIPTION REFF TERMIN DEBET CREDIT
21-May Purchased on Account 1/10,n30 Rp 88,000,000
24-May Purchased Retur Rp 5,000,000
31-May Paid Rp 83,000,000

NAME :
DATE DECRIPTION REFF TERMIN DEBET CREDIT
NAME :
DATE DECRIPTION REFF TERMIN DEBET CREDIT

RECAPITULATION

BALANCE
NAME SUPPLIER TERMIN DEBET CREDIT
DEBET CREDIT
E

NO :
BALANCE
DEBET CREDIT
Rp 36,000,000

NO :
BALANCE
DEBET CREDIT
Rp 88,000,000
Rp 83,000,000
Rp -

NO :
BALANCE
DEBET CREDIT
 NO :
BALANCE
DEBET CREDIT
 Waserba hutama
LEDGER
MEI 31,2015

cash
date description ref debit credit

1-May balance Rp 83,600,000

cash receipts journal Rp 187,442,900
cash paymen journal Rp 213,450,000
memorial jurnal Rp 7,500,000

accounts recevaible
date description ref debit credit

1-May balance Rp 233,900,000

cash receipts journal Rp 188,542,900
sales journal Rp 257,250,000
14-May Rp 13,500,000

merchandise inventory
date description ref debit credit

1-May balance Rp 602,400,000

prepaid insurance
date description ref debit credit

1-May balance Rp 16,800,000

story supplies
date description ref debit credit

1-May balance Rp 11,400,000

shop equipment
date description ref debit credit

1-May balance Rp 569,500,000

accumulated depreciation-store equipment
date description ref debit credit

1-May balance Rp 56,700,000

accounts payable
date description ref debit credit

1-May balance Rp 96,600,000

cash payment journal Rp 181,450,000

mancala hutama,capital june 1 2014

date description ref debit credit

1-May balance Rp 685,300,000

mancala hutama,drawing
date description ref debit credit

1-May balance Rp 135,000,000

sales
date description ref debit credit

1-May balance Rp 522,100,000

sales returns and allowances

date description ref debit credit

1-May balance Rp 92,700,000

Rp 250,400,000
14-May memorial journal Rp 13,500,000
 24-May memorial journal Rp 5,000,000
26-May memorial journal Rp 7,500,000

sales discounts
date description ref debit credit

1-May balance Rp 59,400,000

cash receipt journal Rp 2,200,000

cost of merchandise sold

date description ref debit credit

1-May balance Rp 2,823,000,000

sales salaries expense

date description ref debit credit

1-May balance Rp 664,800,000

advertising expense
date description ref debit credit

1-May balance Rp 281,000,000

15-May cash payment journal Rp 11,000,000

miscellaneous selling expense

date description ref debit credit

1-May balance Rp 12,600,000

30-May cash receipt journal Rp 2,300,000

office salaries expense

date description ref debit credit
 1-May balance Rp 382,100,000
28-May cash payment journal Rp 29,000,000

rent expense
date description ref debit credit

1-May balance Rp 83,700,000

Rp 5,000,000

miscellaneous administrative expense

date description ref debit credit

1-May balance Rp 7,800,000

cogs
date description ref debit credit

10-May cash receipt journal Rp 32,000,000

sales journal Rp 158,000,000
14-May memorial journal Rp 8,000,000
26-May memorial journal Rp 4,800,000

inventory
date description ref debit credit

10-May cash receipt journal Rp 32,000,000

sales journal Rp 158,000,000
purchased journal Rp 124,000,000
14-May cogs Rp 8,000,000

miscellaneous expense
date description ref debit credit

4-May cash payment journal Rp 600,000

21-May cash payment journal Rp 2,300,000

Purchased Marchandise
date description ref debit credit
 date description ref debit credit

29-May cash payment journal Rp 2,400,000

Purchased disc
date description ref debit credit

13-May cash payment journal Rp 720,000

31-May cash payment journal Rp 830,000
19-May cash payment journal Rp 18,700,000

ppn outcome
date description ref debit credit

sales journal Rp 6,850,000

 balance
debit credit
Rp 83,600,000
Rp 271,042,900
Rp 57,592,900
Rp 50,092,900

balance
debit credit
Rp 233,900,000
Rp 45,357,100
Rp 302,607,100
Rp 289,107,100

balance
debit credit
Rp 602,400,000

balance
debit credit
Rp 16,800,000

balance
debit credit
Rp 11,400,000

balance
debit credit
Rp 569,500,000
 balance
debit credit
Rp 56,700,000

balance
debit credit
Rp 96,600,000
Rp 278,050,000

balance
debit credit
Rp 685,300,000

balance
debit credit
Rp 135,000,000

balance
debit credit
Rp 522,100,000

balance
debit credit
Rp 92,700,000
Rp 157,700,000
Rp 144,200,000
 Rp 149,200,000
Rp 141,700,000

balance
debit credit
Rp 59,400,000
Rp 61,600,000

balance
debit credit
Rp 2,823,000,000

balance
debit credit
Rp 664,800,000

balance
debit credit
Rp 281,000,000
Rp 292,000,000

balance
debit credit
Rp 12,600,000
Rp 10,300,000

balance
debit credit
Rp 382,100,000
Rp 411,100,000

balance
debit credit
Rp 83,700,000
Rp 88,700,000

balance
debit credit
Rp 7,800,000

balance
debit credit
Rp 32,000,000
Rp 126,000,000
Rp 118,000,000
Rp 113,200,000

balance
debit credit
Rp 32,000,000
Rp 126,000,000
Rp 2,000,000
Rp 6,000,000

balance
debit credit
Rp 600,000
Rp 2,900,000

balance
 debit credit
Rp 2,400,000

balance
debit credit
Rp 720,000
Rp 1,550,000
Rp 20,250,000

balance
debit credit
Rp 6,850,000