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Sales & Receivables Journal-CITRA

This document is a sales and receivables journal for PT-Citra-Lestari from January 1, 2020 to December 31, 2020. It records various sales transactions with customers like Toka Berkah, Toka Damai, Tuna, and Toka Asiah. It also records the beginning balances of accounts receivable, sales returns, discounts given and credits issued. The journal has debit and credit entries for each transaction involving accounts receivable, sales, VAT output, cost of goods sold, and inventory accounts. The total debit and credit amounts for the period are Rp1,217,318,000.

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Iqbal Fisika
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34 views2 pages

Sales & Receivables Journal-CITRA

This document is a sales and receivables journal for PT-Citra-Lestari from January 1, 2020 to December 31, 2020. It records various sales transactions with customers like Toka Berkah, Toka Damai, Tuna, and Toka Asiah. It also records the beginning balances of accounts receivable, sales returns, discounts given and credits issued. The journal has debit and credit entries for each transaction involving accounts receivable, sales, VAT output, cost of goods sold, and inventory accounts. The total debit and credit amounts for the period are Rp1,217,318,000.

Uploaded by

Iqbal Fisika
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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PT-CITRA-LESTARI

Company No.
JL. TELAGA ASIH NO.17, CIKARANG BARAT KAB. BEKASI

Sales & Receivables Journal

01/01/2020 To 31/12/2020
28/09/2021 Page 1
10:40:39
ID# Acct# Account Name Debit Credit Job No.

SJ 15/11/2020 SALDO AWAL PIUTANG DAGANG


A-423 1-1300 ACCOUNT RECEIVABLE Rp46.500.000,00
A-423 1-1300 ACCOUNT RECEIVABLE Rp46.500.000,00

SJ 27/11/2020 SALDO AWAL PIUTANG DAGANG


B-02A 1-1300 ACCOUNT RECEIVABLE Rp76.500.000,00
B-02A 1-1300 ACCOUNT RECEIVABLE Rp76.500.000,00

SJ 29/11/2020 SALDO AWAL PIUTANG DAGANG


D-543 1-1300 ACCOUNT RECEIVABLE Rp61.200.000,00
D-543 1-1300 ACCOUNT RECEIVABLE Rp61.200.000,00

SJ 02/12/2020 Sale; TOKO BERKAH


FJ12-1 1-1300 ACCOUNT RECEIVABLE Rp119.550.000,00
FJ12-1 1-1300 ACCOUNT RECEIVABLE Rp11.955.000,00
FJ12-1 4-1100 SALES Rp119.550.000,00
FJ12-1 2-1400 VAT OUT Rp11.955.000,00
FJ12-1 5-1100 COST OF GOODS SOLD Rp79.700.000,00
FJ12-1 1-1500 MERCHANDISE INVENTORY Rp27.900.000,00
FJ12-1 1-1500 MERCHANDISE INVENTORY Rp23.800.000,00
FJ12-1 1-1500 MERCHANDISE INVENTORY Rp28.000.000,00

SJ 06/12/2020 Sale; TOKO DAMAI


FJ12-02 1-1300 ACCOUNT RECEIVABLE Rp90.600.000,00
FJ12-02 1-1300 ACCOUNT RECEIVABLE Rp9.060.000,00
FJ12-02 4-1100 SALES Rp90.600.000,00
FJ12-02 2-1400 VAT OUT Rp9.060.000,00
FJ12-02 5-1100 COST OF GOODS SOLD Rp60.400.000,00
FJ12-02 1-1500 MERCHANDISE INVENTORY Rp15.500.000,00
FJ12-02 1-1500 MERCHANDISE INVENTORY Rp20.400.000,00
FJ12-02 1-1500 MERCHANDISE INVENTORY Rp24.500.000,00

SJ 07/12/2020 Sale RETURN; TOKO DAMAI


NK12-1 1-1300 ACCOUNT RECEIVABLE Rp9.750.000,00
NK12-1 1-1300 ACCOUNT RECEIVABLE Rp975.000,00
NK12-1 4-1300 SALES RETURN & ALLOWANCE Rp9.750.000,00
NK12-1 2-1400 VAT OUT Rp975.000,00
NK12-1 5-1100 COST OF GOODS SOLD Rp6.600.000,00
NK12-1 1-1500 MERCHANDISE INVENTORY Rp3.100.000,00
NK12-1 1-1500 MERCHANDISE INVENTORY Rp3.500.000,00

SJ 07/12/2020 TOKO DAMAI: Credit from NK12-1


NK12-1 1-1300 ACCOUNT RECEIVABLE Rp10.725.000,00
NK12-1 1-1300 ACCOUNT RECEIVABLE Rp10.725.000,00

SJ 08/12/2020 TOKO DAMAI: Discounts on D-543


00000001 1-1300 ACCOUNT RECEIVABLE Rp1.224.000,00
00000001 4-1200 SALES DISCOUNT Rp1.224.000,00

SJ 08/12/2020 TOKO DAMAI: Credit from 00000001


SJ000001 1-1300 ACCOUNT RECEIVABLE Rp1.224.000,00
SJ000001 1-1300 ACCOUNT RECEIVABLE Rp1.224.000,00

SJ 10/12/2020 Sale; TUNAI


T-01 1-1300 ACCOUNT RECEIVABLE Rp145.650.000,00
T-01 1-1300 ACCOUNT RECEIVABLE Rp14.565.000,00
T-01 4-1100 SALES Rp145.650.000,00
T-01 2-1400 VAT OUT Rp14.565.000,00
T-01 5-1100 COST OF GOODS SOLD Rp97.100.000,00
T-01 1-1500 MERCHANDISE INVENTORY Rp24.800.000,00
T-01 1-1500 MERCHANDISE INVENTORY Rp40.800.000,00
PT-CITRA-LESTARI

Sales & Receivables Journal

01/01/2020 To 31/12/2020
28/09/2021 Page 2
10:40:39
ID# Acct# Account Name Debit Credit Job No.

SJ 10/12/2020 Sale; TUNAI


T-01 1-1500 MERCHANDISE INVENTORY Rp31.500.000,00

SJ 19/12/2020 Sale; TOKO CAHAYA


FJ05/03 1-1300 ACCOUNT RECEIVABLE Rp120.450.000,00
FJ05/03 1-1300 ACCOUNT RECEIVABLE Rp12.045.000,00
FJ05/03 4-1100 SALES Rp120.450.000,00
FJ05/03 2-1400 VAT OUT Rp12.045.000,00
FJ05/03 5-1100 COST OF GOODS SOLD Rp80.300.000,00
FJ05/03 1-1500 MERCHANDISE INVENTORY Rp21.700.000,00
FJ05/03 1-1500 MERCHANDISE INVENTORY Rp30.600.000,00
FJ05/03 1-1500 MERCHANDISE INVENTORY Rp28.000.000,00

SJ 20/12/2020 TOKO CAHAYA: Credit from NK2-FJ


NK.2FJ-0 1-1300 ACCOUNT RECEIVABLE Rp10.725.000,00
NK.2FJ-0 1-1300 ACCOUNT RECEIVABLE Rp10.725.000,00

SJ 20/12/2020 Sale; TOKO CAHAYA


NK2-FJ 1-1300 ACCOUNT RECEIVABLE Rp9.750.000,00
NK2-FJ 1-1300 ACCOUNT RECEIVABLE Rp975.000,00
NK2-FJ 4-1300 SALES RETURN & ALLOWANCE Rp9.750.000,00
NK2-FJ 2-1400 VAT OUT Rp975.000,00
NK2-FJ 5-1100 COST OF GOODS SOLD Rp6.500.000,00
NK2-FJ 1-1500 MERCHANDISE INVENTORY Rp3.100.000,00
NK2-FJ 1-1500 MERCHANDISE INVENTORY Rp3.400.000,00

SJ 24/12/2020 Sale; TOKO ASIAH


FJ12-04 1-1300 ACCOUNT RECEIVABLE Rp75.450.000,00
FJ12-04 1-1300 ACCOUNT RECEIVABLE Rp7.545.000,00
FJ12-04 4-1100 SALES Rp75.450.000,00
FJ12-04 2-1400 VAT OUT Rp7.545.000,00
FJ12-04 5-1100 COST OF GOODS SOLD Rp50.300.000,00
FJ12-04 1-1500 MERCHANDISE INVENTORY Rp12.400.000,00
FJ12-04 1-1500 MERCHANDISE INVENTORY Rp20.400.000,00
FJ12-04 1-1500 MERCHANDISE INVENTORY Rp17.500.000,00

Grand Total: Rp1.217.318.000,00 Rp1.217.318.000,00

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