Professional Documents
Culture Documents
Design
Implementation
Tujuan Internal Control
A B C D
A B C D
Special Journals
SELLING
Providing services on account
recorded in Revenue journal
Receipt of cash from any source
recorded in Cash receipts journal
BUYING
Purchase of items on account
recorded in Purchases journal
Payment of cash for any purpose
recorded in Cash payments journal
Jurnal ini untuk apa ?
GENERAL LEDGER
Post. Balance
Date Item Ref. Dr. Cr.
Dr. Cr.
2006
Mar. 1 Balance 3 400 00
GENERAL LEDGER
Post. Balance
Date Item Ref. Dr. Cr.
Dr. Cr.
2006
Mar. 31 R35 9 600 00 9 600 00
Posting the Revenue Journal Total
Revenue Journal Page 35
Invoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
2006
1 Mar. 2 615 MyMusicClub.com 2 2 0 0 00 1
2 6 616 RapZone.com 1 7 5 0 00 2
3 18 617 Web Cantina 2 6 5 0 00 3
4 27 618 MyMusicClub.com 3 0 0 0 00 4
5 5
31 9 6 0 0 00
6 (12)(41) 6
Semua transaksi
penerimaan kas akan dicatat
pada cash receipts journal.
Cara merancang Jurnal Penerimaan
Kas
Jurnal ini untuk apa ?
GENERAL LEDGER
Account: Accounts Receivable No. 12
The three circled
Date Item P.R. items are Balance
Debit Credit
2006
posted to1 the
Mar. Bal general
ledger. 3,400
Let’s post 31Accounts
R35 9,600
Receivable.13,000
Posting the Cash Receipts Journal
CASH RECEIPTS JOURNAL Page 14
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
2006
Mar. 1 Rent Revenue 400 400
19 Web Cantina 3,400 3,400
28 MyMusicClub.com 2,200 2,200
30 RapZone.com 1,750 1,750
31 400 7,350 7,750
GENERAL LEDGER
Account: Accounts Receivable No. 12
Date Item P.R. Debit Credit Balance
2006
Mar. 1 Bal 3,400
31 R35 9,600 13,000
31 CR14 7,350 5,650
Posting the Cash Receipts Journal
CASH RECEIPTS JOURNAL Page 14
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
2006
Mar. 1 Rent Revenue 400 400
19 Web Cantina 3,400 3,400
28 MyMusicClub.com 2,200 2,200
30 RapZone.com 1,750 1,750
31 400 7,350 7,750
( ) (12)
Posting the Cash Receipts Journal
Subsidiary 3/6
3/30
R35 1,750
CR14 1,750
1,750
--
Ledger Web Cantina
Date Item P.R. Debit Credit Balance
3/1 Bal. 3,400
3/18 R35 2,650 6,050
3/19 CR14 3,400 2,650
The purchases journal
untuk mencatat pembelian
secara kredit
Cara merancang Jurnal Pembelian
Jurnal ini untuk apa ?
On March 7, NetSolutions
purchased supplies from Donnelly
Supplies, $420.
Journalizing in the Purchases Journal
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2006
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
Journalizing in the Purchases Journal
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2006
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
Because
On March there
12, isn’t a special purchased
NetSolutions column for
office
Office
equipment
Equipment,from
thisJewett
purchase
Business
was
recorded under “Other
Systems, Accounts Dr.”
$2,800.
Journalizing in the Purchases Journal
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2006
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
GENERAL LEDGER
ACCOUNT Accounts Payable No. 21
Date Item P.R. Debit Credit Balance
Mar. 1 Bal 1,230
31 P11 6,230 7,460
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2003
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
31 6,230 3,430 2,800
(21)
GENERAL LEDGER
ACCOUNT Accounts Payable No. 21
Date Item P.R. Debit Credit Balance
Mar. 1 Bal 1,230
31 P11 6,230 7,460
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2003
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 18 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
31 6,230 3,430 2,800
(21) (14)
Sediakan satu kolom untuk Bayar hutang Sediakan kolom “Account Payable”
mencatat pengeluaran Kas
Bayar lain-lain Sediakan kolom “Other Account”
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2006
Mar. 2 150 Rent Expense 1,600 1,600
The End