Page 7 - menyusun proyek vivi 6072-p2-spk-akuntansi-mengelola-buku-besar-k13
P. 7
PT. CAHAYA
CASH RECEIPT JOURNAL
Desember 2018
(in 000 rupiah)
DEBIT CREDIT
NO. POS OTHERS
DATE EVIDENCE DESCRIPTION REF Vat SUNDRY ACCOUNT
CASH IN BANK Out ACCOUNT RECEIVABLE ACCOUNT ACCOUNT TOTAL
NO
Des. 5 BKM12-1 Toko Dita 32.670.000 33000000
Sales Discount 330.000
9 NK12-1 Penjualan tunai 30.710.000 Sales 27.600.000
PPN Outcome 2.760.000
Freight Collected 350.000
11 BKM12-2 Penjualan tunai kendaraan 146.000.000 Vehicle at Cost 160.000.000
Acc. Depretiation 10.000.000
Loss sales of Vehicle 4.000.000
12 BKM12-3 Toko Bahana 33.000.000 33.000.000
242.380.000 - 14.330.000 66.000.000 - - 190.710.000
RECAPITULATION
DEBIT CREDIT
Total Account No Total
11110
242.380.000 11210 66.000.000
160.000.000
42300 330.000 13310
13310 10.000.000 41100 27.600.000
93000 4.000.000 21310 2.760.000
42100 350,000
256.710.000 256.710.000
6072-P2-18/19 Hak Cipta pada Kemdikbud SPK-6/14
