PT.

CAHAYA
CASH RECEIPT JOURNAL
DECEMBER 31, 2018
EVIDENC DEBET
CHECK
DATE E DESCRIPTION POS REF
NO. CASH IN BANK
NUMBER
2018

AMOUNT
ACC. NUMBER
 PT. CAHAYA
CASH RECEIPT JOURNAL
DECEMBER 31, 2018
DEBET CREDIT
OTHERS ACCOUNT OTHERS
ACC. NAME ACC. NO AMOUNT RECEIVABLE ACC. NAME ACC. NO

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO
1-1110 1-1210
1-3302 1-3301
4-2300 2-1310
9-3000 4-1100
4-2100

AMOUNT AMOUNT
OTHERS
AMOUNT

TION
CREDIT
AMOUNT
 PT. CAHAYA
CASH DISHBURSEMENT JOURNAL
DECEMBER 31, 2018

DEBET
EVIDENC CHECK
DATE DESCRIPTION POS REF ACCOUNT OTHERS
E NO. NO.
PAYABLE ACC. NAME
2018
Dec

AMOUNT
ACC. NUMBER
DEBET CREDIT
OTHERS PURCHASES INCOME TAX
CASH IN BANK
ACC. NO. AMOUNT DISCOUNT PAYABLE

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1120 1-1110
2-1110 2-1212
2-1210 5-3000
2-2100
6-2900
6-3100
9-1000

AMOUNT AMOUNT
 PT. CAHAYA
PURCHASES JOURNAL
DECEMBER 31, 2018

DEBET

FACTUR
DATE DESCRIPTION POS REF
NO. VAT INCOME FREIGHT PAID
MERCHANDISE
INVENTORY
2018

AMOUNT
ACC. NUMBER

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO
1-1310 2-1210
1-1430

AMOUNT AMOUNT
 CREDIT

ACCOUNTS PAYABLE

TION
CREDIT
AMOUNT
 PT. CAHAYA
SALES JOURNAL
DECEMBER 31, 2018

DEBIT CREDIT

FACTUR
DATE DESCRIPTION POS REF ACCOUNTS SALES OF
NO.
RECEIVABLE MERCHANDISE

2018

AMOUNT
ACC. NUMBER

RECAPITULATION
DEBIT
ACC. NO AMOUNT
1-1210

AMOUNT
 CREDIT

VAT OUTCOME FREIGHT COLLECTED

RECAPITULATION
CREDIT
ACC. NO AMOUNT
2-1310
4-1100
4-2100

AMOUNT
 PT. CAHAYA
GENERAL JOURNAL
DECEMBER 31, 2018
Page 1
INVOICE
DATE DESCRIPTION REF DEBET CREDIT
NO.
2018
DEC

AMOUNT

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
2-1210 1-1310
5-1100 1-1430
4-1100

AMOUNT AMOUNT
 PT. CAHAYA
PETTY CASH JOURNAL
DECEMBER 31, 2018

EVIDENC DEBET
DATE DESCRIPTION
E NO. ACCOUNT NAME
2018
Dec

AMOUNT
ACCOUNT NUMBER

RECAPITULATION
DEBET
ACC. NO
1-1320
2-1211
6-1100
6-2500

AMOUNT
NAL
18

DEBET CREDIT
ACC. NO. AMOUNT PETTY CASH

RECAPITULATION
DEBET CREDIT
AMOUNT ACC. NO AMOUNT
1-1120

AMOUNT
 INVENTORY CARD
ITEM NUMBER : AU-N06 ITEM NAME : ACUTREN
DECEMBER 31, 2018

EVIDENCE IN OU
DATE DESCRIPTION
NO. Quantity Price Amount Quantity
2018
Dec

Amount

INVENTORY CARD
ITEM NUMBER : AU-N08 ITEM NAME : OXO
DECEMBER 31, 2018

INVOICE IN OU
DATE NO. DESCRIPTION Quantity Price Amount Quantity
2018
Dec
Amount
 CARD
M NAME : ACUTREN PLUS
1, 2018
Method : AVERAGE
OUT BALANCE
Price Amount Quantity Price Amount

CARD
ITEM NAME : OXONE
1, 2018
Method : AVERAGE
OUT BALANCE
Price Amount Quantity Price Amount