Transactions recorded with the General Journal

General Journal (Memorial Book) is an accounting record first used to record transactions in chronological order prior to the transaction is transferred to the respective magnitude of the estimates book chronological.

JOURNAL OF GENERAL FORMAT DATE December 1 '03 DESCRIPTION Cash Capital REF DEBIT Rp 5.000.000 CREDIT Rp 5.000.000

Explanation
? Column dated the date filled in accordance with the date of the transaction ? Description column filled with the name of the approximate description of the transaction. ? Ref column for ease in checking the truth posting from the journal to the ledger. ? Debit / Credit this column over the large number of nominal transactions debited and credited, and between debits and credits must balance.

Normal Balance
Description
TREASURE

DEBIT

KREDIT

COST

+ +

PURCHASE PRIVE REVENUE DEBT CAPITAL SALES

Example Problem!

+ + -

+ + + +

In January 2003, Amir began to run its business which is engaged in photocopying services SIRARANGGE named. The following transactions occurred in the month January 2003: January 2 Amir deposit the sum of Rp4.500.000, - as the capital initially. January 4 Purchased copiers for Rp2.500.000, January 7 Purchased supplies kiosks Rp500.000, - on credit. January 11 Buying BHP (auxiliary materials) in the form of paper, glass cleaner, toner, plastic bags, etc. for Rp. 150,000, - cash. January 13 Accepting revenue Rp300.000 photocopying services, January 15 Paying salaries Rp.100,000 January 16 Paying the cost of repair copier Rp.150,000, January 18 Accepting revenue Rp250.000 photocopying services, January 19 Paying off debt Rp75.000, January 21 Amir took money Rp150,000, January 24 Submit photocopying and binding work is done today to one customer. Photocopy of the total tariff is Rp400.000, - In job submission time the money was not received by the company because The new will be paid a few more days. January 29 Received in part payment of receivables from customers Rp.150,000, for photocopies of unpaid rates. Data adjustments: 1. Consumables are still available Rp60.000, 2. Depreciation of copiers for the month of January 2003 was set at Rp35.000, 3. Supplies kiosk in use during the month of January 2003 for Rp125.000,

SIRARANGGE
General Journal As of January 31, 2003

DATE
2 Jan Cash

DESCRIPTION

REF.

DEBIT
Rp. 4.500.000 Rp. 2.500.000 Rp 500.000 Rp 150.000 Rp 300.000 Rp 100.000

CREDIT
Rp 4.500.000 Rp 2.500.000 Rp 500.000 Rp 150.000 Rp.300.000 -

Capital Amir 4 Jan Copier (a copy machine) Cash

7 Jan 11 Jan

Equipment Kiosks
Debt

Of consumables Cash Cash Revenue Services Employee Costs Salaries Cash Machinery Repair Cash
Cash

13 Jan

15 Jan

16 Jan

Rp 150.000 Rp 300.000 Rp 75.000 Rp 150.000 Rp 400.000 Rp 150.000 -

Rp150.000 Rp 300.000 Rp 75.000 Rp 150.000 Rp 400.000 Rp 150.000

18 Jan 19 Jan 21 Jan 24 Jan

Revenue Services Debt Cash

Prive Cash

Accounts receivable Revenue Services

Cash

29 Jan