SALON CANTIK

General Journal
Dec-18
Page: 1
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT
Dec 1 BKK12-1 Wages And Salaries Expense Rp 7,500,000
2018 Cash In Bank Rp 7,500,000
(Pembayaran Gaji)
2 V12-1 Advertising Expenses Rp 750,000
Petty Cash Rp 750,000
(beban Iklan)
3 BKM12-1 Cash In Bank Rp 2,000,000
Accounts Receivable Rp 2,000,000
(Penerimaan Faktur)
4 V12-2 Water, Electricity & Telp Expense Rp 700,000
Petty Cash Rp 700,000
(Pembayaran Beban Listrik)
6 F12-1 Accounts Receivable Rp 8,000,000
Fees Income Rp 8,000,000
(Pendapatan Jasa)
6 BKK12-2 Accout Payable Rp 3,500,000
Cash In Bank Rp 3,500,000
(Pembayaran Faktur)
9 V12-3 Supplies Rp 250,000
Petty Cash Rp 250,000
(Pembelian Perlengkapan)
9 BKK12-3 Account Payable Rp 1,500,000
Cash In Bank Rp 1,500,000
(Pembayaran Faktur)
10 FO5 Equipment at Cost Rp 7,500,000
Account Payable Rp 7,500,000
(Pembelian Peralatan)
12 BKM12-2 Cash In Bank Rp 8,000,000
Accounts Receivable Rp 8,000,000
(penerimaan Faktur)
13 KN01 Cash In Bank Rp 6,000,000
Fees Income Rp 6,000,000
(Pendapatan Jasa)
14 BKM12-3 Cash In Bank Rp 3,800,000
Accounts Receivable Rp 3,800,000
(Penerimaan Faktur)
 SALON CANTIK
General Journal
Dec-18
Page: 1
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT
17 V12-4 Indah Drawing Rp 1,000,000
Petty Cash Rp 1,000,000
(Mengambil Untuk Keperluan Pribadi)
18 F12-2 Accounts Receivable Rp 4,500,000
Fees Income Rp 4,500,000
(Pendapatan Jasa)
20 BKM12-4 Allowance For Doubtful Debt Rp 2,500,000
Accounts Receivable Rp 2,500,000
(Penerimaan Kas Yang Telah Dihapus)
26 V12-5 Other Operating Expense Rp 800,000
Petty Cash Rp 800,000
(Perbaikan Atap Toko)
29 G11 Supplies Rp 1,300,000
Account Payable Rp 1,300,000
(Pembelian Perlengkapan)
30 BKK12-4 Bank Permata Leon Rp 5,000,000
Interest Expense Rp 200,000
Cash In Bank Rp 5,200,000
(pembayaran Angsuran Bulanan)

TOTAL Rp 64,800,000 Rp 64,800,000

VENDOR'S NAME
VENDOR ACCOUNT NO. C001
Ny. Ria
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 2,000,000.00
3 Pelunasan Faktur F11-12 2,000,000.00 -
-
-
-
-
C001 -
-

VENDOR'S NAME
VENDOR ACCOUNT NO. C002
Ny. Rinda
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 3,800,000.00
6 Jasa Rias Pengantin 8,000,000.00 11,800,000.00
12 Pelunasan Faktur F12-1 8,000,000.00 3,800,000.00
14 Pelunasan Faktur F12-25 3,800,000.00 -
-
-
C002 -
-

VENDOR'S NAME
VENDOR ACCOUNT NO. C003
SMK Pasundan
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance -
18 Fees Income 4,500,000.00 4,500,000.00
4,500,000.00
4,500,000.00
4,500,000.00
4,500,000.00
C003 4,500,000.00
4,500,000.00
 SALON CANTIK
ACCOUNT PAYABLE SUBSDIARY LEDGER
Dec-18

VENDOR'S NAME
VENDOR ACCOUNT NO. S001
PT Paragon
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 3,500,000.00
6 Pelunasan Faktur 3,500,000.00 -
-
-
-
-
S001 -
-

VENDOR'S NAME
VENDOR ACCOUNT NO. S002
PT Martina
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 1,500,000.00
9 Pelunasan Faktur 1,500,000.00 -
-
-
-
-
S002 -
-

VENDOR'S NAME
VENDOR ACCOUNT NO. S003
PT Mitra Jaya
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance -
10 Pembelian Peralatan 7,500,000.00 7,500,000.00
29 Pembelian Perlengkapan 1,300,000.00 8,800,000.00
8,800,000.00
8,800,000.00
8,800,000.00
S003 8,800,000.00
8,800,000.00
 SALON CANTIK
ACCOUNT RECEIVABLE LIST

KODE DEBITUR AMOUNT

C001 Ny. Ria Rp -

C002 Ny. Rinda Rp -

C003 SMK Pasundan Rp 4,500,000

Jumlah Rp4,500,000

SALON CANTIK
ACCOUNT PAYABLE LIST

KODE CREDITUR AMOUNT

S001 PT Paragon -

S002 PT Martina -

S003 PT Mitra Jaya Rp 8,800,000

Jumlah Rp 8,800,000