Nama: Silvia Indahsari

Nim: 145020301111081
PT. Dagang Yuk
General Journal (Perpetual)
July '15
Date Acoount Tittles Ref Debit Credit
1 merchandise inventory 120 $ 9,000.00
accounts payable 201 $ 9,000.00
2 accounts receivable 112 $ 4,000.00
sales revenue 401 $ 4,000.00
cost of goods sold 505 $ 3,100.00
merchandise inventory 120 $ 3,100.00
5 accounts payable 201 $ 600.00
merchandise inventory 120 $ 600.00
9 cash 101 $ 3,960.00
sales discounts 414 $ 40.00
accounts receivable 112 $ 4,000.00
10 accounts payable 201 $ 8,400.00
cash 101 $ 8,232.00
merchandise inventory 120 $ 168.00
11 perelengkapan $ 900.00
cash 101 $ 900.00
12 merchandise inventory 120 $ 2,700.00
cash 101 $ 2,700.00
15 cash 101 $ 230.00
merchandise inventory 120 $ 230.00
17 merchandise inventory 120 $ 2,500.00
accounts payable 201 $ 2,500.00
19 merchandise inventory 120 $ 250.00
cash 101 $ 250.00
24 cash 101 $ 6,200.00
sales revenue 401 $ 6,200.00
cost of goods sold 505 $ 4,600.00
merchandise inventory 120 $ 4,600.00
25 merchandise inventory 120 $ 1,000.00
accounts payable 201 $ 1,000.00
29 sales returns & allowances 414 $ 100.00
cash 101 $ 100.00
merchandise inventory 120 $ 20.00
cost of goods sold 505 $ 20.00
31 accounts receivable 112 $ 2,600.00
sales revenue 401 $ 2,600.00
cost of goods sold 505 $ 1,820.00
merchandise inventory 120 $ 1,820.00
 PT. Dagang Yuk
Neraca Saldo
31 July '15
cash $ 8,208.00
merchandise inventory $ 4,952.00
accounts payable
accounts receivable $ 2,600.00
sales revenue
cost of goods sold $ 9,500.00
share capital-ordinary
sales discounts $ 40.00
perlengkapan $ 900.00
sales returns & allowances $ 100.00
$ 26,300.00
 PT. Dagang Yuk
General Journal (Periodic)
July '15
Date Accounts Tittles Ref Debit
1 purchases $ 9,000.00
accounts payable 201
2 accounts receivable 112 $ 4,000.00
sales revenue 401
5 accounts payable 201 $ 600.00
purchase returns & allowances 412
9 cash 101 $ 3,960.00
sales discounts 414 $ 40.00
accounts receivable 112
10 accounts payable 201 $ 8,400.00
cash 101
purchase discounts 412
11 perlengkapan $ 900.00
cash 101
12 purchases $ 2,700.00
cash 101
15 cash 101 $ 230.00
purchase returns & allowances 412
17 purchases $ 2,500.00
accounts payable 201
19 freight-in $ 250.00
accounts payable 101
24 cash 101 $ 6,200.00
sales revenue 401
29 sales returns & allowances $ 100.00
cash 101
31 accounts receivable 112 $ 2,600.00
sales revenue 401
$ 3,500.00

$ 12,800.00

$ 10,000.00

$ 26,300.00
 Credit

$ 9,000.00

$ 4,000.00

$ 600.00

$ 4,000.00

$ 8,232.00
$ 168.00

$ 900.00

$ 2,700.00

$ 230.00

$ 2,500.00

$ 250.00

$ 6,200.00

$ 100.00

$ 2,600.00