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IMAN

The document is a general journal for CV. KELUARGA for the month of October 2006. It records various transactions including purchases, sales, payments to suppliers, freight costs, returns, discounts, and salaries expenses. Key transactions include a purchase of Rp1.5 million paid in cash on October 1st, a sale of Rp1 million to TOKO RIA JAYA on October 7th, and payment of Rp1.94 million to a supplier PT. BAHARI with a Rp60,000 discount on October 13th. The total debits and credits for the month were Rp11.6 million.

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Hendry Tempa
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62 views14 pages

IMAN

The document is a general journal for CV. KELUARGA for the month of October 2006. It records various transactions including purchases, sales, payments to suppliers, freight costs, returns, discounts, and salaries expenses. Key transactions include a purchase of Rp1.5 million paid in cash on October 1st, a sale of Rp1 million to TOKO RIA JAYA on October 7th, and payment of Rp1.94 million to a supplier PT. BAHARI with a Rp60,000 discount on October 13th. The total debits and credits for the month were Rp11.6 million.

Uploaded by

Hendry Tempa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

PD KENCANA

GENERAL JOURNAL
For Ended Month 30 May 2006
Page 01
Source
Date Description Ref Debit Credit
Number
2006 Rp Rp
M 1 Faktur No.715 Purchase - Rp 4,500,000 -
A Acc. Payable - - Rp 4,500,000
y (Recording: PT. PERKASA)

3 Freight In - Rp 150,000 -
Cash - - Rp 150,000
(Recording: To pay freight in )

5 Faktur No. 12 Acc. Receivable - Rp 3,000,000 -


Sales - - Rp 3,000,000
(Recording: TOKO CAHAYA)

8 Purchase - Rp 3,600,000 -
Acc. Payable - - Rp 3,600,000
(Recording: PT. MERDEKA)

9 Acc. Payable - Rp 600,000 -


Purchase Return - - Rp 600,000
(Recording: Return of merchandise)

10 Acc. Payable - Rp 4,500,000 -


Cash - - Rp 4,410,000
Purchase Discount - - Rp 90,000
(Recording: To pay acc. payable)

12 Faktur No.022 Acc. Receivable - Rp 1,450,000 -


Sales - - Rp 1,450,000
(Recording : TOKO BAHAGIA)

14 Sales Return - Rp 290,000 -


Acc. Receivable - - Rp 290,000
(Recording : Return of merchandise)

15 Faktur No.023 Acc. Receivable - Rp 800,000 -


Sales - - Rp 800,000
(Recording : Fa. FAMILY)

17 Cash - Rp 3,000,000 -
Acc. Receivable - - Rp 3,000,000
(Recording : To paid acc. receivable)
Amount Rp 21,890,000 Rp 21,890,000
PD KENCANA
GENERAL JOURNAL
For Ended Month 30 May 2006
Page 02
Source
Date Description Ref Debit Credit
Number
2006 Rp Rp
M - - Moved amount page 01 - Rp 21,890,000 Rp 21,890,000
A
y 18 Acc. Payable - Rp 3,000,000 -
Cash - - Rp 2,910,000
Purchase Discount - - Rp 90,000
(Recording : To pay acc. payable)

20 Purchase - Rp 2,550,000 -
Cash - - Rp 2,550,000
(Recording : on-cash merchandise)

22 Cash - Rp 1,136,800 -
Sales Discount - Rp 23,200 -
Acc. Receivable - - Rp 1,160,000
(Recording : To pay acc. Receivable)

25 Cash - Rp 720,000 -
Sales Discount - Rp 80,000 -
Acc. Receivable - - Rp 800,000
(Recording : To paid acc. Receivable)

30 Salaries Expense of Sales - Rp 600,000 -


Salaries Expense of Office - Rp 400,000 -
Cash - - Rp 1,000,000
(Recording:To pay salaries expense)
Amount Ended Rp 30,400,000 Rp 30,400,000
CV. KELUARGA
GENERAL JOURNAL
For Ended Month 31 OKTOBER 2006
Page 01 Acc. Name : Cash
Source
Date Description Ref Debit Credit Date
Number
2006 Rp Rp 2006
O 1 - Purchase 51 Rp 1,500,000 - O
K Cash 11 - Rp 1,500,000 K
T (Recording: on-cash merchandise) T
O O
B 3 F. 141 Purchase 51 Rp 2,000,000 - B
E Acc. Payable 21 - Rp 2,000,000 E
R (Recording: PT. BAHARI) R

4 - Freight In 54 Rp 100,000 -
Cash 11 - Rp 100,000
(Recording: To pay freight in)

7 F. 071 Acc. Receivable 12 Rp 1,000,000 -


Sales 41 - Rp 1,000,000 Acc. Name : Acc. Re
(Recording: TOKO RIA JAYA)
Date

8 F. 292 Purchase 51 Rp 2,500,000 - 2006


Acc. Payable 21 - Rp 2,500,000 O
(Recording: PT. PALAPA) K
T
10 - Acc. Payable 21 Rp 300,000 - O
Purchase Return 52 - Rp 300,000 B
(Recording: PT. PALAPA) E
R
11 F. 072 Acc. Receivable 12 Rp 800,000 -
Sales 41 - Rp 800,000
(Recording: TOKO BHAKTI)
Acc. Name : Write M
13 - Acc. Payable 21 Rp 2,000,000 -
Date
Cash 11 - Rp 1,940,000
Purchase Discount 53 - Rp 60,000 2006
(Recording: PT. BAHARI) O
K
14 - Acc. Receivable 12 Rp 1,200,000 - T
Sales 41 - Rp 1,200,000
(Recording: TOKO CERIA)

16 - Sales Return 42 Rp 200,000 -


Acc. Receivable 12 - Rp 200,000
(Recording: TOKO CERIA)
Amount Rp 11,600,000 Rp 11,600,000
CV. KELUARGA Acc. Name : Acc. Pa
GENERAL JOURNAL
Date
For Ended Month 31 OKTOBER 2006
Page 02 2006
Source O
Date Description Ref Debit Credit
Number K
2006 Rp Rp T
O - - Moved amount page 01 Rp 11,600,000 Rp 11,600,000 O
K B
T 17 - Cash 11 Rp 970,000 - E
O Sales Discount 43 Rp 30,000 - R
B Acc. Receivable 12 - Rp 1,000,000
E (Recording: TOKO RIA JAYA)
R Acc. Name : Sales
18 - Acc. Payable 21 Rp 2,200,000 -
Date
Cash 11 - Rp 2,156,000
Purchase Discount 53 - Rp 44,000 2006
(Recording: PT. PALAPA) O
K
20 - Write Machine 13 Rp 240,000 - T
Cash 11 - Rp 240,000
(Recording: on-cash write machine)

22 - Purchase 51 Rp 850,000 - Acc. Name : Sales R


Cash 11 - Rp 850,000
Date
(Recording: on-cash purchase)
2006
24 - Cash 11 Rp 970,000 - O
Sales Discount 43 Rp 30,000 - K
Acc. Receivable 12 - Rp 1,000,000 T
(Recording: TOKO CERIA)

27 - Cash 11 Rp 800,000 - Acc. Name : Sales D


Acc. Receivable 12 - Rp 800,000
Date
(Recording: TOKO BHAKTI)
2006
30 - Salaries Expense 55 Rp 400,000 - O
Cash 11 - Rp 400,000 K
(Recording:To pay salaries expense) T
Amount Ended Rp 18,090,000 Rp 18,090,000
Acc. Name : Purcha
Date

2006
O
K
T

Acc. Name : Purcha


Date

2006
O
K
T

Acc. Name : Purcha


Date

2006
O
K
T

Acc. Name : Freight


Date

2006
O
K
T

Acc. Name : Salarie


Date

2006
O
K
T
CV. KELUARGA
GENERAL LEDGER
For Ended Month Period 31 Oktober 2006
Acc. Name : Cash Acc. Number : 11 TOKO RIA JAYA
Balance
Date Description Ref Debit Credit Date
Debit Credit
2006 Rp Rp Rp Rp 2006
1 opening balance - - - - - O
1 on-cash purchase GJ01 - Rp 1,500,000 - Rp 1,500,000 K
4 to pay freight in GJ01 - Rp 100,000 - Rp 1,600,000 T
13 PT. BAHARI GJ01 - Rp 1,940,000 - Rp 3,540,000
17 TOKO RIA JAYA GJ02 Rp 970,000 - - Rp 2,570,000
18 PT. PALAPA GJ02 - Rp 2,156,000 - Rp 4,726,000 TOKO BHAKTI
20 on-cash machine GJ02 - Rp 240,000 - Rp 4,966,000
Date
22 on-cash Purchase GJ02 - Rp 850,000 - Rp 5,816,000
24 TOKO CERIA GJ02 Rp 970,000 - - Rp 4,846,000 2006
27 TOKO BHAKTI GJ02 Rp 800,000 - - Rp 4,046,000 O
30 to pay salaries expense GJ02 - Rp 400,000 - Rp 4,446,000 K
T

Acc. Name : Acc. Receivable Acc. Number : 12


Balance TOKO CERIA
Date Description Ref Debit Credit
Debit Credit
Date
2006 Rp Rp Rp Rp
1 opening balance - - - - - 2006
7 TOKO RIA JAYA GJ01 Rp 1,000,000 - Rp 1,000,000 - O
11 TOKO BHAKTI GJ01 Rp 800,000 - Rp 1,800,000 - K
14 TOKO CERIA GJ01 Rp 1,200,000 - Rp 3,000,000 - T
16 TOKO CERIA GJ01 - Rp 200,000 Rp 2,800,000 -
17 TOKO RIA JAYA GJ02 - Rp 1,000,000 Rp 1,800,000 -
24 TOKO CERIA GJ02 - Rp 1,000,000 Rp 800,000 -
27 TOKO BHAKTI GJ02 - Rp 800,000 Rp - -

Acc. Name : Write Machine Acc. Number : 13


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
20 on-cash write machine GJ02 Rp 240,000 - Rp 240,000 -
Acc. Name : Acc. Payable Acc. Number : 21
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp PT. BAHARI
1 opening balance - - - - -
Date
3 PT. BAHARI GJ01 - Rp 2,000,000 - Rp 2,000,000
8 PT. PALAPA GJ01 - Rp 2,500,000 - Rp 4,500,000 2006
10 PT. PALAPA GJ01 Rp 300,000 - - Rp 4,200,000 O
13 PT. BAHARI GJ01 Rp 2,000,000 - - Rp 2,200,000 K
18 PT. PALAPA GJ02 Rp 2,200,000 - - Rp - T

PT. PALAPA
Acc. Name : Sales Acc. Number : 41
Date
Balance
Date Description Ref Debit Credit
Debit Credit 2006
2006 Rp Rp Rp Rp O
1 opening balance - - - - - K
7 TOKO RIA JAYA GJ01 - Rp 1,000,000 - Rp 1,000,000 T
11 TOKO BHAKTI GJ01 - Rp 800,000 - Rp 1,800,000
14 TOKO CERIA GJ01 - Rp 1,200,000 - Rp 3,000,000

Acc. Name : Sales Return Acc. Number : 42


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
16 TOKO CERIA GJ01 Rp 200,000 - Rp 200,000 -

Acc. Name : Sales Discount Acc. Number : 43


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
17 TOKO RIA JAYA GJ02 Rp 30,000 - Rp 30,000 -
24 TOKO CERIA GJ02 Rp 30,000 - Rp 60,000 -
Acc. Name : Purchase Acc. Number : 51
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
1 on-cash merchandise GJ01 Rp 1,500,000 - Rp 1,500,000 -
3 PT. BAHARI GJ01 Rp 2,000,000 - Rp 3,500,000 -
8 PT. PALAPA GJ01 Rp 2,500,000 - Rp 6,000,000 -
22 on-cash merchandise GJ02 Rp 850,000 - Rp 6,850,000 -

Acc. Name : Purchase Return Acc. Number : 52


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
10 PT. PALAPA GJ01 - Rp 300,000 - Rp 300,000

Acc. Name : Purchase Discount Acc. Number : 53


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
13 PT. BAHARI GJ01 - Rp 60,000 - Rp 60,000
18 PT. PALAPA GJ02 - Rp 44,000 - Rp 104,000

Acc. Name : Freight In Acc. Number : 54


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
4 to pay freight in GJ01 Rp 100,000 - Rp 100,000 -

Acc. Name : Salaries Expense Acc. Number : 55


Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
30 to pay salaries expense GJ02 Rp 400,000 - Rp 400,000 -
CV. KELUARGA
Account Receivable Subsidiary Ledger
For Ended Month Period 31 Oktober 2006
TOKO RIA JAYA
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
7 TOKO RIA JAYA GJ01 Rp 1,000,000 - Rp 1,000,000 -
17 TOKO RIA JAYA GJ02 - Rp 1,000,000 Rp - -

TOKO BHAKTI
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
11 TOKO BHAKTI GJ01 Rp 800,000 - Rp 800,000 -
27 TOKO BHAKTI GJ02 - Rp 800,000 Rp - -

TOKO CERIA
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
14 TOKO CERIA GJ01 Rp 1,200,000 - Rp 1,200,000 -
16 TOKO CERIA GJ01 - Rp 200,000 Rp 1,000,000 -
24 TOKO CERIA GJ02 - Rp 1,000,000 Rp - -
CV. KELUARGA
Account Payable Subsidiary Ledger
For Ended Month Period 31 Oktober 2006
PT. BAHARI
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
3 PT. BAHARI GJ01 - Rp 2,000,000 - Rp 2,000,000
13 PT. BAHARI GJ01 Rp 2,000,000 - - Rp -

PT. PALAPA
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
1 opening balance - - - - -
8 PT. PALAPA GJ01 - Rp 2,500,000 - Rp 2,500,000
10 PT. PALAPA GJ01 Rp 300,000 - - Rp 2,200,000
18 PT. PALAPA GJ02 Rp 2,200,000 - - Rp -
Acc. Name : Acc. Number :
Balance
Date Description Ref Debit Credit
Debit Credit
2006 Rp Rp Rp Rp
O 1 opening ba - - - - -
K
T
O
B
E
R

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