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Sales Journal

This document is a sales and receivables journal for PT Elektro Brilian from January 1, 2014 to December 31, 2014. It records multiple sales transactions to various customers (e.g. TOKO ALEX, TOKO ICHA), with details of debits and credits to accounts like accounts receivable, sales of merchandise, VAT outcome, and cost of goods sold. The journal also records the initial balances of accounts receivable at the start of the period and adjustments like discounts. It concludes with a grand total of debits and credits equaling 273,922,000 for the full year.

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79 views3 pages

Sales Journal

This document is a sales and receivables journal for PT Elektro Brilian from January 1, 2014 to December 31, 2014. It records multiple sales transactions to various customers (e.g. TOKO ALEX, TOKO ICHA), with details of debits and credits to accounts like accounts receivable, sales of merchandise, VAT outcome, and cost of goods sold. The journal also records the initial balances of accounts receivable at the start of the period and adjustments like discounts. It concludes with a grand total of debits and credits equaling 273,922,000 for the full year.

Uploaded by

Vivi
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 ELEKTRO BRILIAN

Jl. Raya Sekaran No. 2 Semarang, Jawa Tengah

Sales & Receivables Journal

01/01/2014 To *31/12/2014
31/03/2022 Page 1
19.42.52
ID# Acct# Account Name Debit Credit Job No.

SJ 20/11/2014 SALDO AWAL PIUTANG


FPJ11-8 1-1210 ACCOUNT RECEIVABLE p15.000.000,00
FPJ11-8 1-1210 ACCOUNT RECEIVABLE p15.000.000,00

SJ 25/11/2014 SALDO AWAL PIUTANG


FPJ11-11 1-1210 ACCOUNT RECEIVABLE p16.500.000,00
FPJ11-11 1-1210 ACCOUNT RECEIVABLE p16.500.000,00

SJ 30/11/2014 SALDO AWAL PIUTANG


FPJ11-12 1-1210 ACCOUNT RECEIVABLE p16.500.000,00
FPJ11-12 1-1210 ACCOUNT RECEIVABLE p16.500.000,00

SJ 30/11/2014 SALDO AWAL PIUTANG


FPJ11-13 1-1210 ACCOUNT RECEIVABLE Rp4.000.000,00
FPJ11-13 1-1210 ACCOUNT RECEIVABLE Rp4.000.000,00

SJ 30/11/2014 SALDO AWAL PIUTANG


FPJ11-14 1-1210 ACCOUNT RECEIVABLE Rp8.000.000,00
FPJ11-14 1-1210 ACCOUNT RECEIVABLE Rp8.000.000,00

SJ 02/12/2014 Sale; TOKO ALEX


FPJ12-01 1-1210 ACCOUNT RECEIVABLE p32.500.000,00
FPJ12-01 1-1210 ACCOUNT RECEIVABLE Rp3.250.000,00
FPJ12-01 1-1210 ACCOUNT RECEIVABLE Rp35.000,00
FPJ12-01 4-1100 SALES OF MERCHANDISE p32.500.000,00
FPJ12-01 2-1310 VAT OUTCOME Rp3.250.000,00
FPJ12-01 4-2100 FREIGHT COLLECTED Rp35.000,00
FPJ12-01 5-1100 COST OFF GOOD SOLD p21.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY p10.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY Rp9.000.000,00
FPJ12-01 1-1310 MERCHANDISE INVENTORY Rp2.000.000,00

SJ 05/12/2014 TOKO ICHA: Discounts on FPJ11-14


00000001 1-1210 ACCOUNT RECEIVABLE Rp80.000,00
00000001 4-2300 SALES DISCOUNT Rp80.000,00

SJ 05/12/2014 TOKO ICHA: Credit from 00000001


SJ000001 1-1210 ACCOUNT RECEIVABLE Rp80.000,00
SJ000001 1-1210 ACCOUNT RECEIVABLE Rp80.000,00

SJ 08/12/2014 Sale; TOKO BARU


FPJ12-02 1-1210 ACCOUNT RECEIVABLE p23.600.000,00
FPJ12-02 1-1210 ACCOUNT RECEIVABLE Rp2.360.000,00
FPJ12-02 1-1210 ACCOUNT RECEIVABLE Rp150.000,00
FPJ12-02 4-1100 SALES OF MERCHANDISE p23.600.000,00
FPJ12-02 2-1310 VAT OUTCOME Rp2.360.000,00
FPJ12-02 4-2100 FREIGHT COLLECTED Rp150.000,00
FPJ12-02 5-1100 COST OFF GOOD SOLD p15.400.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp5.000.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp7.200.000,00
FPJ12-02 1-1310 MERCHANDISE INVENTORY Rp3.200.000,00

SJ 09/12/2014 Sale; TOKO BELLA


NK12-01 1-1210 ACCOUNT RECEIVABLE p13.800.000,00
NK12-01 1-1210 ACCOUNT RECEIVABLE Rp1.380.000,00
NK12-01 1-1210 ACCOUNT RECEIVABLE Rp135.000,00
NK12-01 4-1100 SALES OF MERCHANDISE p13.800.000,00
NK12-01 2-1310 VAT OUTCOME Rp1.380.000,00
NK12-01 4-2100 FREIGHT COLLECTED Rp135.000,00
NK12-01 5-1100 COST OFF GOOD SOLD Rp9.000.000,00
NK12-01 1-1310 MERCHANDISE INVENTORY Rp3.000.000,00
NK12-01 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
PT ELEKTRO BRILIAN

Sales & Receivables Journal

01/01/2014 To *31/12/2014
31/03/2022 Page 2
19.42.52
ID# Acct# Account Name Debit Credit Job No.

SJ 14/12/2014 Sale; TOKO MANDALA


FPJ12-03 1-1210 ACCOUNT RECEIVABLE p20.644.600,00
FPJ12-03 1-1210 ACCOUNT RECEIVABLE Rp2.180.000,00
FPJ12-03 1-1210 ACCOUNT RECEIVABLE Rp50.000,00
FPJ12-03 4-1100 SALES OF MERCHANDISE p21.800.000,00
FPJ12-03 4-2300 SALES DISCOUNT Rp1.199.000,00
FPJ12-03 2-2110 INSURANCE LIABILITY Rp43.600,00
FPJ12-03 2-1310 VAT OUTCOME Rp2.180.000,00
FPJ12-03 4-2100 FREIGHT COLLECTED Rp50.000,00
FPJ12-03 5-1100 COST OFF GOOD SOLD p14.200.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp5.000.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
FPJ12-03 1-1310 MERCHANDISE INVENTORY Rp3.200.000,00

SJ 17/12/2014 Sale; TOKO BELLA


NK-105 1-1210 ACCOUNT RECEIVABLE Rp1.800.000,00
NK-105 1-1210 ACCOUNT RECEIVABLE Rp180.000,00
NK-105 4-1100 SALES OF MERCHANDISE Rp1.800.000,00
NK-105 2-1310 VAT OUTCOME Rp180.000,00
NK-105 5-1100 COST OFF GOOD SOLD Rp1.200.000,00
NK-105 1-1310 MERCHANDISE INVENTORY Rp1.200.000,00

SJ 17/12/2014 Sale; TOKO MANDALA


NK-207 1-1210 ACCOUNT RECEIVABLE Rp700.000,00
NK-207 1-1210 ACCOUNT RECEIVABLE Rp70.000,00
NK-207 4-1100 SALES OF MERCHANDISE Rp1.600.000,00
NK-207 4-1100 SALES OF MERCHANDISE Rp900.000,00
NK-207 2-1310 VAT OUTCOME Rp70.000,00
NK-207 5-1100 COST OFF GOOD SOLD Rp1.000.000,00
NK-207 1-1310 MERCHANDISE INVENTORY Rp1.000.000,00
NK-207 5-1100 COST OFF GOOD SOLD Rp600.000,00
NK-207 1-1310 MERCHANDISE INVENTORY Rp600.000,00

SJ 17/12/2014 TOKO MANDALA: Credit from NK-207


NK-207 1-1210 ACCOUNT RECEIVABLE Rp770.000,00
NK-207 1-1210 ACCOUNT RECEIVABLE Rp770.000,00

SJ 20/12/2014 Sale; TOKO VITA


FPJ12-04 1-1210 ACCOUNT RECEIVABLE p24.000.000,00
FPJ12-04 1-1210 ACCOUNT RECEIVABLE Rp2.400.000,00
FPJ12-04 1-1210 ACCOUNT RECEIVABLE Rp35.000,00
FPJ12-04 4-1100 SALES OF MERCHANDISE p24.000.000,00
FPJ12-04 2-1310 VAT OUTCOME Rp2.400.000,00
FPJ12-04 4-2100 FREIGHT COLLECTED Rp35.000,00
FPJ12-04 5-1100 COST OFF GOOD SOLD p15.500.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp7.500.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp6.000.000,00
FPJ12-04 1-1310 MERCHANDISE INVENTORY Rp2.000.000,00

SJ 28/12/2014 Transfer from deposits


SJ000002 2-1211 ADVANCE FROM CUSTOMER Rp700.000,00
SJ000002 1-1210 ACCOUNT RECEIVABLE Rp700.000,00

SJ 28/12/2014 Sale; TOKO WAHANA


SOP-CP/1 1-1210 ACCOUNT RECEIVABLE Rp1.703.400,00
SOP-CP/1 1-1210 ACCOUNT RECEIVABLE Rp170.000,00
SOP-CP/1 1-1210 ACCOUNT RECEIVABLE Rp50.000,00
SOP-CP/1 4-1100 SALES OF MERCHANDISE Rp1.700.000,00
SOP-CP/1 2-2110 INSURANCE LIABILITY Rp3.400,00
SOP-CP/1 2-1310 VAT OUTCOME Rp170.000,00
SOP-CP/1 4-2100 FREIGHT COLLECTED Rp50.000,00
SOP-CP/1 5-1100 COST OFF GOOD SOLD Rp1.100.000,00
SOP-CP/1 1-1310 MERCHANDISE INVENTORY Rp500.000,00
SOP-CP/1 1-1310 MERCHANDISE INVENTORY Rp600.000,00
PT ELEKTRO BRILIAN

Sales & Receivables Journal

01/01/2014 To *31/12/2014
31/03/2022 Page 3
19.42.52
ID# Acct# Account Name Debit Credit Job No.

SJ 28/12/2014 Sale; TOKO WAHANA

Grand Total: p273.922.000,00 p273.922.000,00

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