Akun 6-2A

Revenue Journal
Debet
Date Number Description
Acc. Receivable Cogs
2-Mar Ekanita Rp 18,900,000 Rp 13,300,000
4-Mar Diandra Rp 55,450,000 Rp 33,200,000
16-Mar Tantri Rp 27,500,000 Rp 16,000,000
19-Mar Vinda Rp 8,250,000 Rp 5,000,000

total Rp 110,100,000 Rp 67,500,000

Revenue Journal
Credit
Sales Freight Collected PPN Outcome Inventory
Rp 17,010,000 Rp 1,890,000 Rp 13,300,000
Rp 49,905,000 Rp 5,545,000 Rp 33,200,000
Rp 27,500,000 Rp 16,000,000
Rp 8,175,000 Rp 75,000 Rp 5,000,000

Rp 102,590,000 Rp 75,000 Rp 7,435,000 Rp 67,500,000

 Accreceivable Subsidiary Ledger

Name : Ekanita
Balance
Date Description Ref Debet Credit
Debet
2-Mar Sales Rp 18,900,000 Rp 18,900,000

Name : Diandra
Balance
Date Description Ref Debet Credit
Debet
4-Mar Sales Rp 55,450,000 Rp 55,450,000

Name : Tantri
Balance
Date Description Ref Debet Credit
Debet
16-Mar Sales Rp 27,500,000 Rp 27,500,000
18-Mar sales retur Rp 4,800,000 Rp 22,700,000

Name : vinda
Balance
Date Description Ref Debet Credit
Debet
19-Mar Sales Rp 8,250,000 Rp 8,250,000
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Cash Receipts Journal

Debet
Date Number Description
Cash Sales Disc. Account
3-Mar cash sale Rp 11,350,000 cogs

5-Mar cash sale Rp 30,000,000 cogs

12-Mar received check Rp 18,900,000 cogs

14-Mar cash sale Rp 13,700,000 cogs

26-Mar received check Rp 22,473,000 cogs

discon tantri

28-Mar received check Rp 8,085,000 cogs

discon vinda

31-Mar received check Rp 55,450,000 cogs

total Rp 159,958,000
et Credit
No.Acc Total Acc. Receivable Account No. Acc
Rp 7,000,000 sales
ppn outcome
inventory
Rp 19,400,000 sales
ppn outcome
inventory
Rp 18,900,000 sales
ppn outcome
inventory
Rp 13,700,000 sales
ppn outcome
inventory
Rp 22,700,000 sales
Rp 227,000 ppn outcome
inventory
Rp 8,250,000 sales
Rp 165,000 ppn outcome
inventory
Rp 55,450,000 sales
ppn outcome
inventory

Rp 26,792,000 Rp 119,000,000
 Total
Rp 10,669,000
Rp 681,000
Rp 7,000,000
Rp 28,200,000
Rp 1,800,000
Rp 19,400,000

Rp 67,750,000
General Journal

date doc no description ref debet credit

18 march sales retur
ppn outcome Rp 480,000
acc receivable Rp 4,800,000
inventory Rp 2,900,000
cogs Rp 2,900,000

total Rp 3,380,000 Rp 7,700,000

 debet
date description ref varios
acc.payable purchase
ref
31 march cash purchase Rp 5,600,000
3-Apr cash sale Rp 940,000
15-Apr paid tax Rp 6,544,000

total Rp 13,084,000
ebet credit
varios
cash sales
accounts amount
Rp 5,600,000
Rp 940,000
Rp 6,544,000

Rp 13,084,000