Tn.

Usman
General Journal
March 2010
Date Explanation Ref Debit Credit
01 March Cash Rp 75,000,000
Merchandis inventory Rp 13,000,000
Equipment Rp 12,000,000
Tn.Usman,capital Rp 100,000,000
3-Mar Purchase Rp 4,000,000
Cash Rp 4,000,000
3/4/2010 Purchase (T.Agung) Rp 3,500,000
Accounts payable Rp 3,500,000
3/6/2010 Accounts payable (T.agung) Rp 500,000
Purchase return and allowances Rp 500,000
3/7/2010 Accounts receivable (Tn.Rudi) Rp 4,500,000
Sales Rp 4,500,000
3/8/2010 sales return and allowances (Tn.Rudi) Rp 250,000
Accounts receivable Rp 250,000
3/9/2010 Purchase (T. Mekar) Rp 3,600,000
Cash Rp 1,600,000
Accounts payable Rp 2,000,000
3/10/2010 Accounts payable (T.agung) Rp 3,000,000
Cash Rp 2,940,000
Purchase discounts Rp 60,000
3/12/2010 Cash Rp 3,000,000
Sales Rp 3,000,000
3/15/2010 Purchase Rp 1,500,000
Cash Rp 1,500,000
3/17/2010 Advertising expense Rp 200,000
Cash Rp 200,000
3/20/2010 Cash Rp 5,000,000
Notes payable Rp 5,000,000
3/24/2010 Cash Rp 2,000,000
Accounts receivable Rp 2,000,000

3/25/2010 Accounts payable Rp 1,000,000

Cash Rp 1,000,000

3/30/2010 Supplies expense Rp 2,150,000

Cash Rp 2,150,000
salaries expense Rp 2,300,000
Cash Rp 2,300,000
Total Rp 136,500,000 Rp 136,500,000