1. A.

Revenue Journal
Revenue Journal
Date No. Account Debit Ref. Debit Account Kredit Service
Faktur Post Receiveble Income
2019
january 02 Tuan Andi 800.000 800.000
05 Tuan Bagus 200.000 200.000
11 Tuan Andi 800.000 800.000
13 Tuan Bambang 45.000 45.000
Total 1.845.000 1.845.000

B. Cash Receipt Journal

Cash Receipt Journal

Date Account Kredit Ref. Kredit Other Kredit Account Debit Cash
Post Account Receiveble
2019
Januari 07 Tuan Andi 800.000 800.000
15 Perbaikan Minor 82.000 82.000
25 Tuan Bagus (Transaksi tgl5) 200.000 200.000
31 Tuan Bambang (Transaksi tgl 13) 45.000 45.000
31 PT Jaya 5.000.000 5.000.000
Total 5.082.000 1.045.000 6.127.000

C. Purchase Journal

Purchase Journal
Date Account Kredit Ref. Debit Other Debit (Kredit) Ref. Total
Post Account Supply Account Post
Payable
2019
Januari 03 PT Sejahtera 700.000 700.000
07 PT Laris 400.000 400.000
15 PT Perdana 600.000 600.000
20 CV Maju 300.000 300.000
27 PT Kencana 900.000 900.000
Total 2.900.000 2.900.000
 D. Cash Payments Journal

Cash Payments Journal

Date No. Account Debit Ref. Debit Other Debit Account Kredit Cash
Cek Post account Payable
2019
Januari 05 PT Sejahtera(transaksi 700.00 700.000
tgl3)
09 PT Laris pot.3% 12.000 388.000 400.000
15 Rent Expens 500.000 500.000
18 PT Selamat 250.000 250.000
28 PT Kencana 400.000 400.000
Total 512.000 1.738.000 2.250.000

2. Buku Besar

A. Revenue Journal

BUKU BESAR

Account Receiveble

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

post

2019

Januari 01 Saldo 10.000.000

31 1.845.000 11.845.000

Servise income

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 31 1.845.000 1.845.000

 B. Cash Receipt Journal

Buku Besar

Cash

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 1 Saldo 35.000.000

32 6.127.000 41.127.000

Account Receiveble

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 01 saldo 10.000.000

31 1.845.000 11.845.000

32 1.045.000 10.800.000

Other Account

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 5.082.000 5.082.000

 C. Purchase Journal

Buku Besar

Supplies

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 1 saldo 600.000

31 2.900.000 3.500.000

Account Payable

Kredit

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 1 saldo 12.000.000

31 2.900.000 14.900.000

D. Cash Payments Journal

Buku Besar

Cash

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 1 Saldo 35.000.000

32 6.127.000 41.127.000

31 2.250.000 38.877.000
Account Payable

Saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 1 saldo 12.000.000

31 2.900.000 14.900.000

1.738.000 13.162.000

Rent Expense

saldo

Date Ket. Ref. Debit Kredit Debit Kredit

Post

2019

Januari 15 500.000 500.000