08. MEMORIAL JOURNAL

UD WIRASTRI
Memorial Journal
December 2015

DATE

DOC. NO.

5

BM12-0
BM12-1

ACCOUNT NAME AND
DECSRIPTION
Other Operating Expense
Credit Card

Page :

ACC NO.

69000

DEBIT
Rp

CREDIT

1.500.000

21100

Rp

1.500.000

Rp

57.200.000

Rp

44.500.000

(Retur Pembelian )
7

KN01

Sales Return

41200

KN01

PPN Outcome

21500

KN01
NK12-1

NK12-1
11

NK-1

Account Receivable
Merchandise Inventory
Cost Of Goods Sold
Account Payable

Rp

52.000.000
5.200.000

11300
11500

Rp

44.500.000

51100
21200

Rp

45.100.000

NK-1

Merchandise Inventory

11500

Rp

41.000.000

NK-1

PPN Income

21600

Rp

4.100.000

148.300.000

Rp

148.300.000
-

Nama

Tanggal dan paraf

Rp

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