PT.
TRIDELA
CASH RECEIPT JOURNAL
DECEMBER 2022
Debet
Evidance
Date Description Ref Cash in Bank Sales Discount Cost of Good Sold
Number
111 413 511
2022 1 CRJ.No.001 Setoran Modal 50,000,000
Dec 10 CRJ.No.002 Penj. Tunai Toko Anisa 20,000,000 16,000,000
15 CRJ.No.003 Toko Rima 13,500,000 1,500,000
20 CRJ.No.004 Komisi dari PD. Ali Jaya 12,000,000
25 CRJ.No.005 Penj. Tunai Toko Amerta 15,000,000 10,000,000
30 CRJ.No.006 PD. Intan 9,500,000 500,000
31 CRJ.No.007 Penj. Tunai PD. Briginda 15,000,000 10,000,000
135,000,000 2,000,000 36,000,000
PT. TRIDELA
H RECEIPT JOURNAL
DECEMBER 2022
Kredit
Merchandise Others
Account Receivable
Inventory
112 Account Name ACC. No. Ammount
115
Tridela Capital's 311 50,000,000
20,000,000 16,000,000
15,000,000
Commission
414 12,000,000
Income
15,000,000 10,000,000
10,000,000
15,000,000 10,000,000
25,000,000 50,000,000 36,000,000 62,000,000
PT. TRIDELA
CASH PAYMENT JOURNAL
DECEMBER 2022
Debet
Evidance Others
Date Description Ref Account Payable Merchandise
Number Inventory
211 Account Name
115
2022 2 CPJ.No.001 Bayar Sewa Toko Prepaid Rent
Dec 11 CPJ.No.002 PT. Sanjaya 15,000,000
16 CPJ.No.003 Pemb. Brg Dagang Tunai 15,000,000
21 CPJ.No.004 Pemb. Peralatan Tunai Equipment
24 CPJ.No.005 Prive Pemilik Withdraw's Tridela
26 CPJ.No.006 Bayar Gaji Karyawan Salaries Expense
15,000,000 15,000,000
NAL
ebet Kredit
Others
Cash In Bank Purchase
ACC. No. Ammount 111 Discount 512
116 10,000,000 10,000,000
13,500,000 1,500,000
15,000,000
121 10,000,000 10,000,000
312 8,000,000 8,000,000
611 15,000,000 15,000,000
43,000,000 71,500,000 1,500,000
UD. JAYA
SALES JOURNAL
DECEMBER 2022
Debet
Invoice
Date Termin Description Ref Cost of Good Sold
Number Account Receivable
(COGS)
2022 2 2/10, n/30 Tn. Mustofa 50,000,000
Dec 4 2/10, n/30 Tn. Yusuf 80,000,000
18 2/10, n/30 CV Tiara 60,000,000
190,000,000 -
Sales
Kredit
Merchandise
Inventory
50,000,000
80,000,000
60,000,000
190,000,000 -
UD. JAYA
SALES JOURNAL
DECEMBER 2022
Debet
Invoice
Date Termin Description Ref Merchandise
Number Freight Paid
Inventory
2022 1 2/10, n/30 PT Bintang 160,000,000
Dec 12 5/10, n/30 Firma Mandala 600,000,000
15 Pemb. Perlengkapan Kantor
760,000,000 -
2
Debet Kredit
Others
Account Payable
Account Name ACC. No. Ammount
160,000,000
600,000,000
Store Supplies 90,000,000 90,000,000
90,000,000 850,000,000
UD. JAYA
CASH RECEIPT JOURNAL
DECEMBER 2022
Debet
Evidance
Date Description Ref
Number Cash in Bank Sales Discount Cost of Good Sold
2022 11 Tn. Mustofa 49,000,000 1,000,000
Dec 13 Tn. Yusuf 68,600,000 1,400,000
20 Penj. Tunai 40,000,000
157,600,000 2,400,000 -
UD. JAYA
SH RECEIPT JOURNAL
DECEMBER 2022
Kredit
Merchandise Others
Account Receivable Sales
Inventory Account Name ACC. No. Ammount
50,000,000
70,000,000
40,000,000
120,000,000 40,000,000 - -
UD. JAYA
CASH PAYMENT JOURNAL
DECEMBER 2022
Debet
Evidance
Date Description Ref Account Merchandise Others
Number
Payable Inventory Account Name
2022 8 PT. Bintang 140,000,000
Dec 16 Byr Biaya Angkut Pemb. Freight Paid
22 Firma Mandala 600,000,000
740,000,000 -
RNAL
2
Debet Kredit
Others Purchase
Cash In Bank
ACC. No. Ammount Discount
137,200,000 2,800,000
6,000,000 6,000,000
570,000,000 30,000,000
6,000,000 713,200,000 32,800,000
UD. JAYA
GENERAL JOURNAL
DECEMBER 2022
Tanggal Keterangan Ref Debit Kredit
2022 4 Account Payable 20,000,000
Dec Merchandise Inventory 20,000,000
(Retur Pemb. PT. Bintang)
9 Sales Return 10,000,000
Account Receivable 10,000,000
Merchandise Inventory
Cost of Good Sold
(Retur Penj. Tn. Yusuf)
Jumlah 30,000,000 30,000,000
PT TRIDELA
GENERAL JOURNAL
DECEMBER 2022
Tanggal Keterangan Ref Debit Kredit
2022 4 Sales Return 5,000,000
Dec Account Receivable 5,000,000
Merchandise Inventory
Cost of Good Sold
(Retur Penj. UD Saidina)
12 Account Payable 6,000,000
Merchandise Inventory 6,000,000
(Retur Pemb. UD Alev)
17 Sales Return 7,500,000
Account Receivable 7,500,000
Merchandise Inventory
Cost of Good Sold
(Retur Penj. Syarifudin)
25 Withdraw's Tridela 5,000,000
Merchandise Inventory 5,000,000
(Pengambilan Pribadi Pemilik)
Jumlah 23,500,000 23,500,000
