Revenue Journal PAGE 19

Post Accounts Rec. Dr NAMA : ANNISA MAULIA PRIYO

Date Invoice No. Account Debited Ref. Fees Earned Cr. NIM : 12030116140206
2010
Oct. 3 622 Phillips Corp $ 2,150
10 623 Sunstream Aciation Inc $ 3,720
18 624 Amex Services Inc $ 2,600
28 625 Tower Co $ 2,190
31 Total $ 10,660

Cash Receipts Journal PAGE 25

Fees
Account Earned Acconuts
Date Credited Post Ref. Cr. Receivable Cr. Cash Dr.
2010
Oct. 5 Charles Co $ 940 $ 940
15 Tower Co $ 1,110 $ 1,110
23 Phillips Corp $ 2,150 $ 2,150
30 Fees Earned $ 90 $ 90
31 Total $ 90 $ 4,200 $ 4,290

MAULIAPRIYO CORP The total of the customer accounts on October 31, 2010, $8,510,
Accounts Receivable Subsidiary Ledger equals the balance of the accounts receivable control account,
October 31, 2010 shown as follows:
Amex Services Inc $ 2,600 Accounts Receivable
Sunstream Aviation Inc $ 3,720 Oct. 1 Bal. $ 2,050 Oct 31. $ 4,200
Tower Co $ 2,190 31 $ 10,660
Total accounts receivable $ 8,510 Oct. 31 Bal. $ 8,510
$ 3,640