Journal

Presented by :
3AG
Muhammad Indra Lesmana (061430501328)
Tiara Fransiska (061430501336)
Rahmeitri Salindri (061430502004)

BASIC ACCOUNTING PROCEDURES II

JOURNAL
Accounting process starts with identifying the
transactions to be recorded in the books of
accounts. Accounting identifies only those
transactions and events which involve money.
In the accounting process, the first step in
recording of transactions in the books of
accounts. The origin of transaction is derived
from the source document.

Journal is first accounting records

(book of original entry), which is used to record
financial transactions chronologically by
mentioning the account in debit or in credit.

Journal consists of :

General Journal

Specialized
Journals

General Journal
General journal is a journal which is used to
record every transaction in the company's overall.
The meaning of overall is general journal
recorded every transaction, it is not distinguished
in any transaction that occurred

Form of general journal

Date

Description

Invoice
Number

Terms

Ref

Debet

Credit

Specialized Journals
Specialized journal is a journal which is used
to record transactions more detailed. Because
the more specialized journals classify
transactions

Specialized journal consists of

Purchase Journal

Sales Journal

Cash Payment
Journal

Cash Receipt
Journal

General Journal

Specialized Journal
Purchase Journal is a journal that is used to
record transactions on credit purchases.
Cash Payment Journal is a journal that is used
to record all cash transaction issuing company.
Sales Journal is a journal that is used to record
transaction on credit sales.
Cash Receipt Journal is a journal that is used
to record all receipt cash transaction.

Form Purchase Journal

Debit
Date

Invoice
No.

Descriptio/
Creditor
Name

Credit

Others
Purchase

Account
Name

Acc
No.

Amount

Account
Payable

Form Cash Payment Journal

Debet
Date

Invoice
No

Description

Account
Payable

Credit

Others
Account
Name

Acc No.

Amount

Cash In
Bank

Form Sales Journal

Debet
Date

Invoice
No

Description/ Terms of
Debitur Name Payment

Account
Receivable

Credit
Sales

PPN
Outcome

Form Cash Receipt Journal

Date

Invoice
No.

Description

Debet
Cash

Sales
Discount

Credit
Account
Receivable

Sales

Others
Account
Name

Acc
No.

Amount

Form General Journal

Date

Description

Number of
evidence

Ref

Debet

Credit

Have a Date

Have a
Nominal

Related to
Activities of
the Company

Make a
Journal

And what else ?

What do you
think ?

Have a
Evidence of
transaction

Sales Invoice

Receipt (Kwitansi)

Cash Notes (Debit Notes)

Evidence of Transaction
Credit Notes

Cheque

Cash Receipt Evidence

Cash Payable Evidence

Sales Invoice
Company Name
Address
The City
Dear

COPY

SALES INVOICE
No.

Customer Name
Address
The City

Date :
Shipping Date
Purchase Order #
Terms

Amount
With Letters
Description
Qty Item No.

Receipt
(Raisa)

Description

Amount

Price

Amount

PPN

Amount

Company Name
(Maudy)

Receipt (Kwitansi)
No.
Has been received from

No.
Has been received from
Money at the amount of

For Payment
For Payment
Money at the amount of
Rp.

Rp.

Cash Notes (Debit Note)

Company Name
Address
The City
Dear

CASH NOTES
No.

Date :
Shipping Date

Case Sale

Purchase Order #
Terms

Amount
With Letters
Description
Qty

Item No.

Description

Price

Amount

PPN

Amount

Amount
Receipt

Company Name

(Raisa)

(Maudy)

Credit
Notes
Customer Company
Address
The City
CREDIT NOTE

No.

Date:

Dear

Company Name
Address
The City

Invoice Number
Date Of

Amount
With Letters
Description
Qty
Item No.

Description

Price

Amount

PPN

Amount

Customer Name
(Maudy)

Cheque

Cash Receipt Evidence

Company Name
Address
The City
Cash Receipt Evidence
Cash -- Cheque

Number:
Tanggal :

Cheque Number :

Cheque Date:

Receipt From
Amount
With Letters
Description

Known by :

Received by:

Posted by:

(Citra)

(Raisa)

(Isyana)

Cash Payment Evidence

Company Name
Address
The City

Cash Payment Evidence

Number
Date
Cheque

Cheque Number :

:
:

Cheque Date :

Paid To
Amount
With Letters
Description
Approved by:

Paid by:

Posted by:

(Raisa)

(Kaila)

(Isyana)

After making a journal from see evidence of

transactions, the evidence used as an archive of
the company, at any time if necessary, as proof
of transaction is used as a legitimate tool in
proving the correctness of the transaction

Now, Let us learn the besics of

Accounting

In Accounting, we know the formula of the

basic principles of Accounting is :
Assets = Equities
Assets = Capital+ Liabilities (A= C+ L)
Capital = Assets Liabilities (C=A-L)
Liabilities = Assets Capital (L=A-C)

Assets

Current
Assets:

Cash In Bank
Account Receivable
Allowance for
Doubtful Debt
Store Supplies
Prepaid Insurance
Prepaid Rent, etc

Tangible Fixed Assets :

Assets

Equipment at Cost
Equipment Accum
Dep
Machine
Machine Accum
Dep , etc
Intangible Fixed Assets
Fixed Assets:

Goodwill
Patent
Copyright, etc

Liabilities

Current
Liabilities

Accounts
Payable
Expense Payable
PPN Payable
Dividend
Payable, etc

Liabilities

Bank Liabilities
Long Term
Liabilities

Equities
Capital Stock

Equities

Retained Earning

Dividend , etc

In Accounting also has an account name

other than the Asset, Liabilities, and Capital :

Revenue

Revenue is an account name that is

derived from the nominal source of
income for services companies
working.
Example :
Service revenue

Expense

Expense is an account that records

the names of the costs that we use
but we have not paid.
Example:
Advertising Expense, Salary
Expense, Rent Expense, Insurance
Expense, Utility Expense, etc.

Now, Let us learn about transaction

PT.Adi Jaya is a business entity engaged in tranding business, the company buys and
sells goods for distribution.
The following are examples of transactions

Transactions
1/8 Purchased merchandise on credit from
PT.Bintang, the price is Rp.90.000.000 with terms
2/10, n/30, invoice number : F/B/01
2/8 Sell merchandise to Mr. Taringan,the price is
Rp.60.000.000 with terms 1/10,n/30, Sales invoice
number : F/J/01
4/8
Returned goods purchased on 1st August, the
price is Rp.10.000.000, invoice number: N/C/01
8/8 Paid all payable to PT.Bintang, purchased on 1st
August. Invoice number: B/KK/001
11/8 Received payments from Mr.Taringan on
merchandise that is sold on 2nd August. Invoice
number: B/KM/001.

From the transaction, we can make General

Journal and Spesialized Journal.

PT.Adi Jaya
General Journal
August14
Date

Description

2014
Aug Purchase
1
Account Payable

Invoice
number

Terms

F/B/01

2/10,n/30

Ref

Debet

Credit

Rp.90.000.000
Rp.90.000.000

2 Account Receivable
Sales

F/J/01

4 Account Payable
Purchase Return

N/C/01

1/10,n/30

Rp. 60.000.000
Rp.60.000.000
Rp. 10.000.000
Rp.10.000.000

8 Account Payable
Purchase Discount
Cash in Bank

B/KK/01

11 Cash in Bank
Sales Discount
Account Receivable

B/KM/01

Rp.80.000.000
Rp. 1.600.000
Rp. 78.400.000
Rp.59.400.000
Rp. 600.000
Rp. 59.400.000

PT.Adi Jaya
Purchase Journal
August14
Debit
Date

2014
Aug
1

Invoice
No.

Descriptio/Cr
editor Name

Purchase

F/B/01

PT.Bintang

Rp.90.000.000

Credit
Others

Account
Name

Acc
No.

Amount

Account
Payable

Rp.90.000.000

PT.Adi Jaya
Cash Payment Journal
August14
Debet
Date

2014
Aug
8

Invoice
Number

B/KK/01

Descriptio
n

PT.Bintang

Account
Payable

Rp.80.000.000

Credit
Others

Account
Name

Purchase
Discount

Acc
No.

Cash In Bank
Amount

Rp. 1.600.000

Rp. 78.400.000

PT.Adi Jaya
Sales Journal
August14
Debet
Date

2014
Aug
2

Invoice
Number

F/J/01

Description/
Debitur Name

Mr.Taringan

Credit

Terms

Account
Receivable

Sales

1/10,n/30

Rp.60.000.000

Rp.60.000.000

PPN
Outcome

PT.Adi Jaya
Cash Receipt Journal
August14
Debet
Date

2014
Aug
11

Invoice
No.

Description

B/KM/01

Mr.Taringan

Cash

Rp59.400.000

Credit
Sales
Discount

Account
Receivable

Rp.600.000

Rp60.000.000

Others
Acc
Name

Acc
No.

Amount

PT.Adi Jaya
General Journal
August14
Date
2014
Aug
4

Description

Account Payable
Purchase return

Invoice
Number

Terms

Ref

N/C/01

Debet

Credit

Rp. 10.000.000
Rp. 10.000.000

Spesialized Journal