PT LA.

ROCHE
CASH PAYMENT JOURNAL
AUGUST 2018

Account Payable
Date Account Credited Ref Inventory (Dr)
(Dr)

August 9 PT Bianca Rp 5,000,000

15 Office Equipment
16 PT Artagnan Rp 15,500,000
25 PT Unique Rp 20,250,000
25 PT Mega Rp 9,350,000
Amount Rp 45,100,000 Rp 5,000,000
 Other Account Purchase
Cash (Cr)
(Dr) Discount (D)

Rp 5,000,000
Rp 8,000,000 Rp 8,000,000
Rp 15,345,000 Rp 155,000
Rp 20,047,500 Rp 202,500
Rp 9,256,500 Rp 93,500
Rp 8,000,000 Rp 57,649,000 Rp 451,000
 PT LA.ROCHE
SALES JOURNAL
AUGUST 2018
Date Account Credited Term Ref Account Receivable
(Cr)
August 7 PT Antique 1/10, n/30 Rp 7,800,000
7 PT L'oeuf 1/10, n/31 Rp 5,200,000
12 PT Matahari 1/10, n/32 Rp 3,900,000
12 PT Bintang 1/10, n/33 Rp 9,100,000
12 PT Bulan 1/10, n/34 Rp 6,600,000
Amount Rp 32,600,000
 Sales Revenue (Cr)

Rp 7,800,000
Rp 5,200,000
Rp 3,900,000
Rp 9,100,000
Rp 6,600,000
Rp 32,600,000
 PT LA.ROCHE
PURCHASE JOURNAL
AUGUST 2018
Date Account Credited Term Ref Inventory (Dr)

August 1 PT D'Artagnan 1/15, n/30 Rp 16,750,000

10 PT Unique 1/10, n/30 Rp 20,250,000
15 PT Mega 2/10, n/30 Rp 9,350,000
Amount Rp 46,350,000
Account Payable
(Dr)
Rp 16,750,000
Rp 20,250,000
Rp 9,350,000
Rp 46,350,000
 PT LA.ROCHE
CASH RECEIPT JOURNAL
AUGUST 2018

Sales Discount
Date Account Credited Ref Cash (Dr)
(Dr)

August 5 Sales Cash Rp 6,500,000

12 Sales Cash Rp 2,600,000
18 PT Antique Rp 6,500,000
18 PT L'oeuf Rp 5,200,000
22 PT Bintang Rp 9,009,000 Rp 91,000
22 PT Bulan Rp 6,534,000 Rp 66,000
Amount Rp 36,343,000 Rp 157,000
AL

Account Other Account

Sales Revenue (Cr)
Receivable (Cr) (Dr)

Rp 6,500,000
Rp 2,600,000
Rp 6,500,000
Rp 5,200,000
Rp 9,100,000
Rp 6,600,000
Rp 27,400,000 Rp 9,100,000
 PT LA.ROCHE
GENERAL JOURNAL
AUGUST 2018
Date Description Ref Dr

August 2 Account Payable (PT D'Artagnan) Rp 1,250,000

Inventory
8 Sales Return Rp 1,300,000
Account Receivable (PT Antique)
Amount Rp 2,550,000
 Cr

Rp 1,250,000

Rp 1,300,000
Rp 2,550,000