Membuat jurnal umum Saran

8. Membuat jurnal pengeluran kas dan rekapitulasinya

9. Membuat jurnal kas kecil

10. Membuat buku pembantu piutang

Des 1` BKK12-1 Gaji bulan November CP12-001 Expense Payable 2-1300 6,000,000 6,000,000 Des 6 BKK12-2 S003 Pelunasan faktur F1201 CP12-002 55,000,000 53,350,000 1,650,000 Des 9 BKK12-3 S001 Pelunasan faktur FJ152 CP12-003 44,000,000 44,000,000 Des 15 BKK12-4 Pembayaran hutang PPN CP12-004 VAT Payable 2-1500 21,440,000 21,440,000 Des 18 BKK12-5 S003 Pelunasan faktur F05 CP12-005 528,550,000 512,693,500 15,856,500 Des 23 BKK12-6 S002 Pelunasan faktur DJ129 CP12-006 33,000,000 Late Fees Paid 9-1300 300,000 33,300,000 660,550,000 - - 27,740,000 649,343,500 38,946,500 2-1100 - - V 1-1100 5-1300 ACC. NO TOTAL ACC. NO TOTAL 2-1100 660,550,000 1-1100 649,343,500 2-1300 6,000,000 5-1300 38,946,500 2-1500 21,440,000 9-1300 300,000 TOTAL 688,290,000 TOTAL 688,290,000 CASH PAYMENT JOURNAL In Rupiah DATE INVOICE NO. DESCRIPTION CHECK NO. DEBIT ACCOUNT PAYABLE CODE KREDIT RECAPITULATION CREDIT DEBIT ACCOUNT NUMBER…………………. OTHERS CASH IN BANK ACCOUNT ACC NO. TOTAL TOTAL ………………… PURCHASE DISCOUNT CREDIT ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH Des 2 V12-1 Pembayaran brosur iklan Advertising Expense 6-1910 1,500,000 1,500,000 Des 4 V12-2 Pembayaran rek.telp listrik Expense Payable 2-1300 1,800,000 1,800,000 Des 9 V12-3 Pembelian perlengkapan kantor Office Supplies Expense 6-1200 600,000 600,000 Des 17 V12-4 Pembelian materai Others Operating Expense 6-1900 1,000,000 1,000,000 TOTAL 4,900,000 4,900,000 PETTY CASH DATE INVOICE NO DESCRIPTION DEBIT Name : Zuzuki Repsol Nov 25 SM-1112 Zuzuki Repsol C001 66,000,000 Des 3 BKM12-1 Zuzuki Repsol C001 66,000,000 - Des 18 F12-2 Zuzuki Repsol C001 378,460,000 378,460,000 Name : Zuzuki Gresini Nov 29 SM-1125 Zuzuki Gresini C002 55,000,000 Des 6 F12-1 Zuzuki Gresini C002 490,600,000 545,600,000 Des 7 NK12-1 Zuzuki Gresini C002 107,030,000 438,570,000 Des 12 BKM12-2 Zuzuki Gresini C002 383,570,000 55,000,000 Des 14 BKM12-3 Zuzuki Gresini C002 55,000,000 - CREDIT SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT DATE INVOICE NO DESCRIPTION KODE DEBET SALDO

11. Membuat buku pembantu utang

Name : Zuzuki Movistar Nov 23 SM-1110 Zuzuki Movistar C003 44,000,000 44,000,000 Name : Zuzuki Redbull Zuzuki Redbul C004 - SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT Name : PD INDO TIMUR Nov 23 FJ.125 PD Indo Timur S001 44,000,000 Des 9 BKK12-3 PD Indo Timur S001 44,000,000 - Des 22 A17 PD Indo Timur S001 976,150,000 976,150,000 Name : PD MEGA Nov 20 DJ-129 PD Mega S002 33,000,000 Des 23 BKK12-6 PD Mega S002 33,000,000 - Name : PD TOPAZ PD Topas S003 55,000,000 Des 6 BKK12-2 PD Topas S003 55,000,000 - Des 10 F05 PD Topas S003 616,000,000 616,000,000 Des 11 NK-1 PD Topas S003 87,450,000 528,550,000 Des 18 BKK 12-5 PD Topas S003 528,550,000 - SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT SALDO DATE INVOICE NO DESCRIPTION KODE DEBET CREDIT