General Ledger

Anderson Delivery Service Company

April 2013
Account : Cash
Date

Description

P/R

Debit

Credit

Saldo
D
$10,000

1-Apr

Setor Modal

$10,000

2-Apr
5-Apr

biaya sewa ruangan

Beli Delivery Truck/ equipment

6-Apr

ATK/ supplies

8-Apr

terima pendapatan jasa

10-Apr

telephone cost

$75

$8,825

14-Apr

Donation

$50

$8,775

15-Apr

bayar gaji

$500

$8,275

18-Apr

Reparation

$100

$8,175

22-Apr

terima pembayaran jasa

24-Apr

pengeluaran pribadi

$200

$8,375

26-Apr

advertising cost

$200

$8,175

27-Apr

biaya telepon, air, listrik

$80

$8,095

28-Apr

bayar hutang dagang

$350

$7,745

29-Apr

terima pembayaran

30-Apr

bayar wesel

$500
$1,000

$9,500
$8,500

$300

$8,200

$700

$8,900

$400

$8,575

$250

$7,995
$450

Total Saldo

$11,350
$7,545

$3,805

$7,545

GENERAL JOURNAL
Anderson Delivery Service Company
April 2013
Date
1-Apr
2-Apr

Description
Cash
Capital
Rent expenses

7-Apr
8-Apr
10-Apr
12-Apr
14-Apr
15-Apr
18-Apr
22-Apr
24-Apr
26-Apr
27-Apr
28-Apr
29-Apr
30-Apr

$10,000
$500

Cash

5-Apr

Credit

$10,000

Equipment

6-Apr

Debit

$500
$5,000

Cash
A/P
Supplies

$1,000
$4,000
$300

Cash
Equipment
A/P
Cash

$300
$1,500
$1,500
$700

fees earned
Utilities Expenses

$700
$75

Cash
A/R

$75
$800

fees earned
... Expenses

$800
$50

Cash
Salary Expenses

$50
$500

Cash
.Expenses

$500
$100

Cash
Cash

$100
$400

fees earned
Prive

$400
$200

Cash
advertising exp.

$200
$200

Cash
Utilities Expenses

$200
$80

Cash
A/P

$80
$350

Cash
cash

$350.00
$250

fees earned
A/P wesel

$250
$450

Cash
$21,455

$450
$21,455