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LEMBAR KERJA

MENGELOLA BUKU JURNAL

PRAKTEK AKUNTANSI KEUANGAN


(MANUAL)

PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015

Date

Invoice
No.

Debit
Description

Ref

Cash In Bank

Sales Discount

Credit
Acc. No

Amount

Account
Receivable

Acc. No

Amount

Recapitulation
Debit
Acc. No.

6018-P1-15/16

Amount

Acc. No.

Hak Cipta pada Kemdikbud

Credit
Amount

SPK-1/9

Date

Invoice
No.

Description

Ref

PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit
Other
Account
Payable
Acc. No.
Amount

Credit
Cash in Bank

Other
Acc. No.
Amount

RECAPITULATION
Acc. No.

6018-P1-15/16

Debit
Amount

Hak Cipta pada Kemdikbud

Credit
Acc. No.

Amount

SPK-2/9

PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Date

Invoice
No.

Debit
Description

Ref

Merchandise
Inventory

PPN Income

Credit
Freigt Paid

Account Payable

RECAPITULATION
Debit
Acc. No.

Credit
Amount

Acc. No.

Amount

PT PRIMA ELEKTRONIK
JURNAL PENJUALAN
6018-P1-15/16

Hak Cipta pada Kemdikbud

SPK-3/9

DESEMBER 2015

Date

Invoice
No.

Debit
Description

Ref

Account Receivable

CGS (Dr.) /
Merchandise
Inventory (Cr.)

Credit
Sales of
Merchandise

PPN Outcome

Freight
Collected

RECAPITULATION
DEBIT
Acc. No.

6018-P1-15/16

CREDIT
Amount

Acc. No.

Hak Cipta pada Kemdikbud

Amount

SPK-4/9

PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date

Doc. No

Acc. No.

Description

Ref

Debit

RECAPITULATION
Debit
Amount
Acc. No.

Credit
Amount

PT PRIMA ELEKTRONIK
PETTY CASH
6018-P1-15/16

Hak Cipta pada Kemdikbud

SPK-5/9

Credit

DESEMBER 2015

Date

Invoice
No.

Debit

Description

Acc. No

Amount

Recapitulation
Debit
Acc. No.

6018-P1-15/16

Amount

Credit
Acc. No.

Amount

Hak Cipta pada Kemdikbud

SPK-6/9

Credit
Petty Cash

PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
PAC 07VD
Date

Invoice
No.

6018-P1-15/16

AC 400 WATT
OUT

IN
Description

Quantity

Price

Amount

Quantity

Hak Cipta pada Kemdikbud

Price

Amount

BALANCE
Quantity

Price

Amount

SPK-7/

PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 05WD
Date

Invoice
No.

6018-P1-15/16

AC 690 WATT
IN

Description

Quantity

Price

OUT
Amount

Quantity

Hak Cipta pada Kemdikbud

Price

BALANCE
Amount

Quantity

Price

Amount

SPK-8/