SPECIAL JOURNAL

SALES JOURNAL
CASH RECEIPTS JOURNALS
PURCHASES JOURNAL
CASH PAYMENTS JOURNAL
GENERAL JOURNAL
CIAL JOURNAL
NO URAIAN REF JUMLAH NO URAIAN REF JUMLAH
1 Kas
Persediaan 300,000

Equitas 300,000
I ACC REC; DR
TGL ACCOUNT DEBITED INVOICE NO. REF
SALES REV; CR
30/10/2019 ROSA 001 40,000
30/10/2019 RAHMAWATI 002 100,000
140,000

II Buku pembantu piutang

ROSA
TGL REF DEBET KREDIT SALDO
30/10/2019 40,000 40,000

RAHMAWATI
TGL REF DEBET KREDIT SALDO
30/10/2019 100,000 100,000

III BUKU BESAR

PIUTANG USAHA
TGL REF DEBET KREDIT SALDO
30/10/2019 40,000 40,000
30/10/2019 100,000 140,000

PERSEDIAAN
TGL REF DEBET KREDIT SALDO
1/10/2019 Saldo Awal 300,000
30/10/2019 30,000 270,000
60,000 210,000

PENJUALAN
TGL REF DEBET KREDIT SALDO
PERSEDIAAN 40,000 40,000
100,000 140,000

HARGA POKOK PENJUALAN

TGL REF DEBET KREDIT SALDO
PERSEDIAAN 30,000 30,000
60,000 90,000
 CGS; DR
INVENTORY; CR
30,000
60,000
90,000