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Cash Disbursement Journal Ristiya S

The document discusses the cash disbursements journal, which records all cash payments, and provides an example of entries for purchases, invoice payments with a discount, and salary payments.

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28 views5 pages

Cash Disbursement Journal Ristiya S

The document discusses the cash disbursements journal, which records all cash payments, and provides an example of entries for purchases, invoice payments with a discount, and salary payments.

Uploaded by

afip afipullah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPTX, PDF, TXT or read online on Scribd
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CASH DISBURSEMENT

JOURNAL
BY
RISTIYA SAPRIYANI
XII ACCOUNTING 1
CASH DISBURSEMENT JOURNAL

■ The Cash Disbursements Journal is a


special journal that is used to record all
cash payments, also known as the Cash
Payments Journal.
The cash disbursements journal has a
function

■as the recording of all


transactions related to the
disbursement of money.
Example of a cash disbursement journal

■ 07 June: Purchased in cash an item from Toko Amanah


for Rp.800,000.
■ June 20: Fully paid an invoice from the Star Shop last
June 12 for IDR 1,000,000 with 1% cash discount.
■ June 25: Made payment of employee salaries of
Rp.4,000,000.
Example of a cash disbursement journal
June 2021 periode

Date description Ref Debet Credit

Debt Purchase Another account Cash Discount


2021 07 Cash purchase IDR 800.000 IDR 800.000
June 20 Star shop IDR 1.000.000 IDR 990.000 IDR 10.000
25 Employee salary IDR 4.000.000 IDR 4.000.000

IDR 800.000
Total IDR 1.000.000 IDR 4.000.000 IDR 5.790.000 IDR 10.000

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