Page 14 - 6072-p2-spk-akuntansi-mengelola-buku-besar-k13
P. 14
PT. CAHAYA
SALES JOURNAL
DESEMBER 2018
(in 000 rupiah)
DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS FREIGHT
NO. REF SALES VAT OUT
RECEIVABLE COLLECTED
Des 2 FPJ12-1 Toko Andani 65.400.000 59.000.000 500.000 5.900.000
8 FPJ12-2 Toko Bahana 30.220.000 27.200.000 300.000 2.720.000
14 FPJ12-3 Toko Cempaka 37.800.000 34.000.000 400.000 3.400.000
20 FPJ12-4 Toko Dhira 47.000.000 42.000.000 800.000 4.200.000
180.420.000 162.200.000 2.000.000 16.220.000
RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
11210 180.420.000 21310 16.220.000
41100 162.200.000
42100 2.000.000
180.420.000 180.420.000 180.420.000
6072-P2-18/19 Hak Cipta pada Kemdikbud SPK-10/14
