UD BUANA

PETTY CASH
Dec-21
(In Rupiah)
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 Pembuatan brosur Advertising expense 675,000 675,000
Dec Rekg. Listrik dan Telphone Expense payable 975,000 975,000
Perlengkapan toko Store Supplies 900,000 900,000
Perbaikan atap toko Other Operating Expense 500,000 500,000

Total …………………………………………………. 3,050,000 3,050,000

ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
675,000 3,050,000
975,000
900,000
500,000

TOTAL 3,050,000 TOTAL 3,050,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2021
(In Rupiah)
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF
NO ACCOUNT PAYABLE ACC CASH IN BANK ACC
ACCOUNT TOTAL ACCOUNT TOTAL
NO NO
2021 1 Pembayaran gaji karyawan Expensive Payable 2,500,000 2500000
Dec
6 PT. Margonda 28,600,000 28,600,000
9 PT. Sahabat Jaya 23,100,000 23,100,000
15 PPN November PPN Payable 1,500,000 1,500,000
18 PT. Margonda 286,000,000 286,000,000
23 FA. MANUFAKTUR 17,600,000 17,600,000
30 Pembayaran hutang bank Bank Permata Loan 16,000,000 19,000,000
Interest Expense 3,000,000

Total …………………………………………………. 355,300,000 23,000,000 378,300,000 - -

ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
355,300,000 378,300,000
2,500,000
1,500,000
16,000,000
3,000,000
TOTAL 378,300,000 TOTAL 378,300,000
 PT. RO
Ayat Jurnal Penyesuaian
Per. November 2021

Tanggal Keterangan Debet Kredit

November
2021 1 Catatan pelunasan piutang wesel 600,000
Kas 590,000
Piutang Wesel 10,000
Pendapatan bunga

2 Biaya Administrasi bank

Biaya lain-lain 18,000
Kas 18,000

3 Kesalahan catat oleh perusahaan

Kas 180,000
Hutang dagang 180,000

4 Cek kosong (NSF)

Piutang dagang 220,000
Kas 220,000

Total 1,018,000 1,018,000

 PT. RO
Rekonsiliasi Bank
Per 30 November 2021

Saldo Kas Menurut Bank 22,190,000

Menambah
Saldo dalm pinjaman 3,600,000
Kesalahan bank 175,000
Total penambahan 3,775,000
Total 25,965,000

Mengurang
Cek yang beredar
No. 101 150,000
No. 102 4,820,000
No. 201 31,000
Total pengurang 5,001,000
Total Kas yang benar oleh bank 20,964,000

Saldo kas menurut perusahaan

Menambah
Pelunasan wesel 590,000
Pendapatan bunga 10,000
Kesalahan catat oleh perusahaan 180,000
Total Penambah 780,000
Total 21,202,000

Mengurangi
Biaya administrasi bank 18,000
Cek kosong (NSF) Non Sufficien Fug 220,000
Total Pengurang 238,000
Saldo kas yang benar oleh perusahaan 20,964,000
 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2021
(In Rupiah)
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION REF
NO OTHERS ACCOUNT OTHERS
CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL
2021 3 JB ELEX 34,100,000 - 34,100,000 -
Dec 12 DIGITAL ELEX 180,400,000 - 180,400,000 -
13 PENJUALAN TUNAI 266,200,000 - Sales 242,000,000
- PPn Out Come 24,200,000
Cost Of Bank 180,000,000 Mercendise Inventory 180,000,000
14 DIGITAL ELEX 28,600,000 28,600,000
20 Pelunasan Piutang yang telah di hapus 7,200,000 Alowance For Doubt for Debt 7,200,000
25 Pelunasan Maju Elex 19,800,000
19,800,000

Total …………………………………………………. 536,300,000 - - 180,000,000 262,900,000 - - 453,400,000

ACCOUNT NUMBER……………………………………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
536,300,000 262,900,000
180,000,000 242,000,000
24,200,000
180,000,000
7,200,000

TOTAL 716,300,000 TOTAL 716,300,000