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  • Sales Journal (Jurnal Penjualan) : Date Invoice Account Debitur NO REK A/R DR Sales CR

    Diunggah oleh

    Ridho Ahmad
    7 tayangan14 halaman
    This document is a sales journal, cash receipt journal, purchase journal, and cash payment journal for a company from November 1-30. It records various sales and purchase transactions, cash receipts and payments, and includes adjustments at the end to prepare financial statements. Key figures include total sales of $37,000, purchases of $22,600, cash receipts of $27,046, and cash payments of $20,101. Adjustments include recognizing expenses, allocating supplies to expense accounts, and closing revenue and expense accounts to the income summary.

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    This document is a sales journal, cash receipt journal, purchase journal, and cash payment journal for a company from November 1-30. It records various sales and purchase transactions, cash receipts and payments, and includes adjustments at the end to prepare financial statements. Key figures include total sales of $37,000, purchases of $22,600, cash receipts of $27,046, and cash payments of $20,101. Adjustments include recognizing expenses, allocating supplies to expense accounts, and closing revenue and expense accounts to the income summary.

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    7 tayangan14 halaman

    Sales Journal (Jurnal Penjualan) : Date Invoice Account Debitur NO REK A/R DR Sales CR

    Diunggah oleh

    Ridho Ahmad
    This document is a sales journal, cash receipt journal, purchase journal, and cash payment journal for a company from November 1-30. It records various sales and purchase transactions, cash receipts and payments, and includes adjustments at the end to prepare financial statements. Key figures include total sales of $37,000, purchases of $22,600, cash receipts of $27,046, and cash payments of $20,101. Adjustments include recognizing expenses, allocating supplies to expense accounts, and closing revenue and expense accounts to the income summary.

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    Tandai sebagai konten tidak pantas
    dari 14

    SALES JOURNAL (JURNAL PENJUALAN)

    DATE

    3-11-90
    3-11-90
    8-11-90
    10-11-90
    13-11-90
    16-11-90
    23-11-90
    25-11-90
    27-11-90
    30-11-90

    INVOICE

    Fa. 602
    Fa. 603
    Fa. 604
    Fa. 605
    Fa. 606
    Fa. 607
    Fa. 610
    Fa. 611
    Fa. 612
    Fa. 614

    ACCOUNT
    DEBITUR

    NO
    REK

    SALES Cr

    TN. KIPLIK
    TK. SERAWAK
    TK. DENAI
    TK. DOYOK
    TK. NARO
    TN. KIPLIK
    TK. DAMAI
    TN. KIPLIK
    TN. SERAWAK
    TN. NARO

    112.1
    112.2
    112.3
    112.5
    112.7
    112.1
    112.4
    112.1
    112.2
    112.7

    1.700
    4.800
    4.500
    4.000
    4.300
    5.200
    4.400
    2.500
    3.400
    2.200

    J U M LAH

    A/R Dr

    37.000

    PURCHASE RET & ALL (RETUR PEMBELIAN)


    DATE

    06-11-90

    DEBIT
    MEMO
    NO
    -

    ACCOUNT
    DEBITUR

    PT. DELI

    NO
    REK

    211.1

    A/P

    Dr

    PURCH. RET.& ALL


    Cr
    200

    SALES RET & ALL (RETUR PENJUALAN)


    DATE

    DEBIT
    MEMO
    NO

    ACCOUNT
    DEBITUR

    NO
    REK

    SALES RET.&ALL
    Dr
    A/R

    06-11-90

    TN. KIPLIK

    112.1

    200

    15-11-90

    TK. DOYOK

    112.5

    200

    J U M LAH

    400

    Cr

    PURCHASE JOURNAL (JURNAL PEMBELIAN)


    DATE

    01-11-90
    02-11-90
    11-11-90
    19-11-90
    22-11-90
    24-11-90
    24-11-90
    29-11-90

    ACCOUNT
    CREDETED

    TK. DEMAK
    PT. DELI
    CV. DAHLIA
    TK. MELATI
    TK. DEMAK
    CV. DAHLIA
    TK. DEMAK
    PT. DELI

    NO
    REK

    A/P

    PURCHASES

    STORE SUPP

    OFF SUPP

    Cr

    Dr

    Dr

    Dr

    ACCOUNT

    NO REK

    AMOUNT

    211.2
    211.1
    211.3
    211.5
    211.2
    211.3
    211.2
    211.1

    2.700
    2.200
    3.000
    4.450
    350
    4.000
    900
    5.000

    2.200
    3.000
    4.450
    4.000
    5.000

    1.700
    135
    -

    1.000
    215
    -

    Machinery
    -

    125
    -

    900
    -

    22.600

    18.650

    1.835

    1.215

    J U M LAH

    SUNDRY ACCOUNT

    Dr

    900

    CASH RECEIPT JOURNAL (JURNAL PENERIMAAN KAS)


    DATE

    05-11-90
    10-11-90
    12-11-90
    12-11-90
    13-11-90
    13-11-90
    13-11-90
    18-11-90
    19-11-90
    19-11-90
    20-11-90
    20-11-90
    26-11-90
    27-11-90
    29-11-90
    30-11-90

    ACCOUNT CREDETED

    TK. DENAI
    TK. DAMAI
    TK. DAMAI
    TN. KIPLIK
    TN. ADIE
    TK. SERAWAK
    TN. KIPLIK
    PURC. RET.&. ALL
    TN. KIPLIK
    TK. BOT
    TN. ADIE
    TN. NARO
    TK. DOYOK
    TN. NARO
    TK. BOT
    TK. KENANGA
    J U M LAH

    NO
    REK

    SUNDRY ACC

    SALES

    A/R

    SALES DISC.

    CASH

    Cr

    Cr

    Cr

    Dr

    Dr

    112.3
    112.4
    112.4
    112.1
    112.6
    112.2
    112.1
    5.4
    112.1
    112.6
    112.7
    112.3
    112.7
    -

    150
    -

    1.180
    3.500
    1.000
    3.000

    4.000
    700
    300
    800
    700
    3.000
    700
    2.000
    3.000
    2.000
    1.300
    -

    80
    14
    16
    60
    14
    40
    60
    -

    3.920
    686
    300
    784
    700
    2.940
    686
    150
    1.960
    1.180
    3.500
    2.940
    2.000
    1.300
    1.000
    3.000

    150

    8.680

    18.500

    284

    27.046

    CASH PAYMENT JOURNAL (JURNAL PENGELUARAN KAS)


    DATE

    02-11-90
    06-11-90
    08-11-90
    09-11-90
    11-11-90
    12-11-90
    16-11-90
    16-11-90
    18-11-90
    20-11-90
    22-11-90
    23-11-90
    23-11-90
    25-11-90
    26-11-90
    27-11-90
    29-11-90
    29-11-90
    30-11-90
    30-11-90
    30-11-90

    CHEQ
    NO

    KBK. 401
    KBK. 402
    KBK. 403
    KBK. 404
    KBK. 405
    KBK. 406
    KBK. 407
    KBK. 408
    KBK. 409
    KBK. 410
    KBK. 411
    KBK. 412
    KBK. 413
    KBK. 414
    KBK. 415
    KBK. 416
    KBK. 417
    KBK. 418
    KBK. 419
    KBK. 420

    ACCOUNT
    DEBITUR

    PREPAID RENT
    PT. DELI
    MISCEL. SEL.EXP
    ADVERT. EXP
    CV.MELATI
    PT.MINA
    PT.DELI
    PURCHASES
    POWER.TEL.EXP
    MISCEL.GEN.EXP
    CV.DAHLIA
    TRANSP. IN
    DRAWING.DADG
    DRAWING.DIDG
    CV.DAHLIA
    TK. DEMAK
    TRANSP. IN
    DRAWING.DUDG
    OFF.SAL.EXP
    SALES SAL EXP
    PURCHASES
    J U M LAH

    NO
    REK

    118
    211.1
    551.3
    551.1
    211.5
    211.4
    211.1
    5.2
    552.3
    552.10
    211.3
    552.2
    3.6
    3.5
    211.3
    211.2
    552.2
    3.4
    552.1
    551.2
    5.2

    SUNDRY
    ACC

    A/P

    PURCH DISC

    CASH

    Dr

    Dr

    Cr

    Cr

    1.800
    150
    135
    950
    256
    100
    450
    700
    300
    200
    500
    300
    700
    4.000

    2.000
    1.000
    1.000
    2.000
    670
    1.000
    1.950
    -

    40
    20
    -

    1.800
    1.960
    150
    135
    1.000
    980
    2.000
    950
    256
    100
    670
    450
    700
    300
    1.000
    1.950
    200
    500

    10.541

    9.620

    60

    20.101

    1.000
    4.000

    ADJUSTMENT
    1.

    2.

    3.

    Kas
    Sales

    3.130.000

    A/R

    3.000.000

    Kas

    5.700.000

    Kas

    A/P

    4.

    Dep. Exp of Equipment


    Dep. Exp of Delivery Equipment
    Accum Dep. Of Equipment
    Accum Dep. Of Del Equipment

    Insurance Exp
    Prepaid Insurance

    6.

    Office Supplies Exp


    Store Supplies Exp
    Office Supplies
    Store Spplies

    7.

    Income Summary
    Inventory of Merch
    Inventory of Merch
    Income Summary

    8.

    Bad Debt
    Allowances for Bad Debt

    9.

    Tax
    Tax Payable

    62.500
    125.000
    -

    62.500
    125.000

    965.000
    1.535.000
    -

    965.000
    1.535.000

    26.900.000
    12.740.000
    -

    26.900.000
    12.740.000

    650.000

    185.000

    496.250

    WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE
    DEBET

    ADJUSTMENT

    KREDIT

    DEBET

    INCOME STATEMENT

    KREDIT

    DEBET

    BALANCE SHEET

    KREDIT

    DEBET

    KREDIT

    1.

    CASH / BANK

    16.445

    2.

    ACCOUNT RECEIVABLE A/R

    24.100

    3.

    INVENTORY OF MERCHANDISE

    26.900

    4.

    STORE SUPPLIES

    3.035

    5.

    OFFICE SUPPLIES

    1.965

    6.

    PREPAID INSURANCE

    1.200

    7.

    PREPAID RENT

    1.800

    8.

    EQUIPMENT

    5.000

    9.

    ACC.DEP OF EQUIPMENT

    750

    10.

    DELIVERY EQUIPMENT

    10.000

    11.

    ACC.DEP OF DEL EQUIPMENT

    1.500

    12.

    MACHINERY

    900

    13.

    ACCOUNT PAYABLE A/P

    22.930

    14.

    CAPITAL DUDUNG

    10.000

    15.

    CAPITAL DIDING

    20.000

    16.

    CAPITAL DADANG

    20.000

    17.

    DRAWING DUDUNG

    1.250

    18.

    DRAWING DIDING

    1.000

    19.

    DRAWING DADANG

    1.100

    20.

    SALES

    45.680

    21.

    SALES DISCOUNT

    284

    22.

    SALES RETURN & ALLOWANCES

    400

    23

    PURCHASE

    23.600

    Lanjutan WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE

    ADJUSTMENT

    INCOME STATEMENT

    BALANCE SHEET

    24

    PURCHASE DISCOUNT

    60

    25

    PURCHASE RETURN & ALLOWANCE

    350

    26

    ADVERTISING EXPENSE

    135

    27

    SALES SALARIES EXPENCE

    700

    28

    MISCELLANEOUS & SELLING EXP

    150

    --

    29

    OFFICE SALARIES EXP

    300

    30

    TRANSPORTATION IN

    650

    31

    POWER & TEL. EXP

    256

    32

    MISCELLANEOUS GENERAL.EXP

    100

    121.270

    121.270

    Jumlah

    WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE
    DEBET

    ADJUSTMENT

    KREDIT

    DEBET

    INCOME STATEMENT

    KREDIT

    DEBET

    BALANCE SHEET

    KREDIT

    DEBET

    KREDIT

    1.

    CASH / BANK

    16.445

    6.130

    5.700

    2.

    ACCOUNT RECEIVABLE A/R

    24.100

    3.000

    3.

    INVENTORY OF MERCHANDISE

    26.900

    12.740

    26.900

    4.

    STORE SUPPLIES

    3.035

    1.535

    5.

    OFFICE SUPPLIES

    1.965

    965

    6.

    PREPAID INSURANCE

    1.200

    650

    7.

    PREPAID RENT

    1.800

    8.

    EQUIPMENT

    5.000

    9.

    ACC.DEP OF EQUIPMENT

    750

    62,5

    10.

    DELIVERY EQUIPMENT

    10.000

    11.

    ACC.DEP OF DEL EQUIPMENT

    1.500

    125

    12.

    MACHINERY

    900

    13.

    ACCOUNT PAYABLE A/P

    22.930

    5.700

    14.

    CAPITAL DUDUNG

    10.000

    15.

    CAPITAL DIDING

    20.000

    16.

    CAPITAL DADANG

    20.000

    17.

    DRAWING DUDUNG

    1.250

    18.

    DRAWING DIDING

    1.000

    19.

    DRAWING DADANG

    1.100

    20.

    SALES

    45.680

    3.130

    21.

    SALES DISCOUNT

    284

    22.

    SALES RETURN & ALLOWANCES

    400

    23

    PURCHASE

    23.600

    Lanjutan WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE

    ADJUSTMENT

    INCOME STATEMENT

    BALANCE SHEET

    24

    PURCHASE DISCOUNT

    60

    25

    PURCHASE RETURN & ALLOWANCE

    350

    26

    ADVERTISING EXPENSE

    135

    27

    SALES SALARIES EXPENCE

    700

    28

    MISCELLANEOUS & SELLING EXP

    150

    29

    OFFICE SALARIES EXP

    300

    30

    TRANSPORTATION IN

    650

    31

    POWER & TEL. EXP

    256

    32

    MISCELLANEOUS GENERAL.EXP

    100

    121.270

    121.270

    Jumlah
    33

    DEP EXP OF EQUIPMENT

    62,5

    34

    DEP. EX OF DEEL EQUIPMENT

    125

    35

    INSURANCE EXPENSE

    650

    36

    OFFICE SUPPLIES EXP

    965

    37

    STORE SUPPLIES EXP

    1.535

    38

    INCOME SUMMARY

    26.900

    12.740

    39

    BAD DEBT

    185

    40

    ALLOWANCE FOR BAD DEBT

    185

    54.992.5

    54.992.5

    41

    Net Profit

    WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE
    DEBET

    ADJUSTMENT

    KREDIT

    DEBET

    INCOME STATEMENT

    KREDIT

    DEBET

    BALANCE SHEET

    KREDIT

    DEBET

    KREDIT

    1.

    CASH / BANK

    16.445

    6.130

    5.700

    2.

    ACCOUNT RECEIVABLE A/R

    24.100

    3.000

    3.

    INVENTORY OF MERCHANDISE

    26.900

    12.740

    26.900

    4.

    STORE SUPPLIES

    3.035

    1.535

    5.

    OFFICE SUPPLIES

    1.965

    965

    6.

    PREPAID INSURANCE

    1.200

    650

    7.

    PREPAID RENT

    1.800

    8.

    EQUIPMENT

    5.000

    9.

    ACC.DEP OF EQUIPMENT

    750

    62,5

    10.

    DELIVERY EQUIPMENT

    10.000

    11.

    ACC.DEP OF DEL EQUIPMENT

    1.500

    125

    12.

    MACHINERY

    900

    13.

    ACCOUNT PAYABLE A/P

    22.930

    5.700

    14.

    CAPITAL DUDUNG

    10.000

    15.

    CAPITAL DIDING

    20.000

    16.

    CAPITAL DADANG

    20.000

    17.

    DRAWING DUDUNG

    1.250

    18.

    DRAWING DIDING

    1.000

    19.

    DRAWING DADANG

    1.100

    20.

    SALES

    45.680

    3.130

    48.810

    21.

    SALES DISCOUNT

    284

    284

    22.

    SALES RETURN & ALLOWANCES

    400

    400

    23

    PURCHASE

    23.600

    23.600

    Lanjutan WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE

    ADJUSTMENT

    INCOME STATEMENT

    BALANCE SHEET

    24

    PURCHASE DISCOUNT

    60

    60

    25

    PURCHASE RETURN & ALLOWANCE

    350

    350

    26

    ADVERTISING EXPENSE

    135

    135

    27

    SALES SALARIES EXPENCE

    700

    100

    28

    MISCELLANEOUS & SELLING EXP

    150

    150

    29

    OFFICE SALARIES EXP

    300

    300

    30

    TRANSPORTATION IN

    650

    650

    31

    POWER & TEL. EXP

    256

    256

    32

    MISCELLANEOUS GENERAL.EXP

    100

    100

    121.270

    121.270

    Jumlah
    33

    DEP EXP OF EQUIPMENT

    62,5

    62,5

    34

    DEP. EX OF DEEL EQUIPMENT

    125

    125

    35

    INSURANCE EXPENSE

    650

    650

    36

    OFFICE SUPPLIES EXP

    965

    965

    37

    STORE SUPPLIES EXP

    1.535

    1.535

    38

    INCOME SUMMARY

    26.900

    12.740

    26.900

    12.740

    39

    BAD DEBT

    185

    185

    40

    ALLOWANCE FOR BAD DEBT

    185

    54.992.5

    54.992.5

    56.997.5

    61.960

    4.962.5

    61.960

    61.960

    41

    Net Profit

    WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE
    DEBET

    ADJUSTMENT

    KREDIT

    DEBET

    INCOME STATEMENT

    KREDIT

    DEBET

    BALANCE SHEET

    KREDIT

    DEBET

    KREDIT

    1.

    CASH / BANK

    16.445

    6.130

    5.700

    16.875

    2.

    ACCOUNT RECEIVABLE A/R

    24.100

    3.000

    21.100

    3.

    INVENTORY OF MERCHANDISE

    26.900

    12.740

    26.900

    12.740

    4.

    STORE SUPPLIES

    3.035

    1.535

    1.500

    5.

    OFFICE SUPPLIES

    1.965

    965

    1.000

    6.

    PREPAID INSURANCE

    1.200

    650

    550

    7.

    PREPAID RENT

    1.800

    1.800

    8.

    EQUIPMENT

    5.000

    5.000

    9.

    ACC.DEP OF EQUIPMENT

    750

    62,5

    812.5

    10.

    DELIVERY EQUIPMENT

    10.000

    10.000

    11.

    ACC.DEP OF DEL EQUIPMENT

    1.500

    125

    1.625

    12.

    MACHINERY

    900

    900

    13.

    ACCOUNT PAYABLE A/P

    22.930

    5.700

    17.230

    14.

    CAPITAL DUDUNG

    10.000

    10.000

    15.

    CAPITAL DIDING

    20.000

    20.000

    16.

    CAPITAL DADANG

    20.000

    20.000

    17.

    DRAWING DUDUNG

    1.250

    1.250

    18.

    DRAWING DIDING

    1.000

    1.000

    19.

    DRAWING DADANG

    1.100

    1.100

    20.

    SALES

    45.680

    3.130

    48.810

    21.

    SALES DISCOUNT

    284

    284

    22.

    SALES RETURN & ALLOWANCES

    400

    400

    23

    PURCHASE

    23.600

    23.600

    Lanjutan WORKSHEET (NERACA LAJUR)


    NO

    ACCOUNT TITLE

    TRIAL BALANCE

    ADJUSTMENT

    INCOME STATEMENT

    BALANCE SHEET

    24

    PURCHASE DISCOUNT

    60

    60

    25

    PURCHASE RETURN & ALLOWANCE

    350

    350

    26

    ADVERTISING EXPENSE

    135

    135

    27

    SALES SALARIES EXPENCE

    700

    100

    28

    MISCELLANEOUS & SELLING EXP

    150

    150

    29

    OFFICE SALARIES EXP

    300

    300

    30

    TRANSPORTATION IN

    650

    650

    31

    POWER & TEL. EXP

    256

    256

    32

    MISCELLANEOUS GENERAL.EXP

    100

    100

    121.270

    121.270

    Jumlah
    33

    DEP EXP OF EQUIPMENT

    62,5

    62,5

    34

    DEP. EX OF DEEL EQUIPMENT

    125

    125

    35

    INSURANCE EXPENSE

    650

    650

    36

    OFFICE SUPPLIES EXP

    965

    965

    37

    STORE SUPPLIES EXP

    1.535

    1.535

    38

    INCOME SUMMARY

    26.900

    12.740

    26.900

    12.740

    39

    BAD DEBT

    185

    185

    40

    ALLOWANCE FOR BAD DEBT

    185

    185

    54.992.5

    54.992.5

    56.997.5

    61.960

    4.962.5

    4.962.5

    61.960

    61.960

    74.815

    74.815

    41

    Net Profit

    ADJUSTMENT
    1.

    2.

    3.

    Kas
    Sales

    3.130.000

    A/R

    3.000.000

    Kas

    5.700.000

    Kas

    A/P

    4.

    Dep. Exp of Equipment


    Dep. Exp of Delivery Equipment
    Accum Dep. Of Equipment
    Accum Dep. Of Del Equipment

    Insurance Exp
    Prepaid Insurance

    6.

    Office Supplies Exp


    Store Supplies Exp
    Office Supplies
    Store Spplies

    7.

    Income Summary
    Inventory of Merch
    Inventory of Merch
    Income Summary

    8.

    Bad Debt
    Allowances for Bad Debt

    62.500
    125.000
    -

    62.500
    125.000

    965.000
    1.535.000
    -

    965.000
    1.535.000

    26.900.000
    12.740.000
    -

    26.900.000
    12.740.000

    650.000

    185.000

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