Tabel Jurnal Dan Ledger

Transcript

GENERAL JOURNAL DATE ACCOUNT REF DEBET CREDIT GENERAL LEDGER, SUBSIDIARY LEDGER AND INVENTORY CARD ACCOUNT : CASH DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : ACCOUNT RECEIVABLE DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : FINISHED GOODS INVENTORY DATE EXPLANATION DEBET CREDIT BALANCE INVENTORY CARD : COMODITY A DATE IN OUT BALANCE Q P T Q P T Q P T INVENTORY CARD : COMODITY B DATE IN OUT BALANCE Q P T Q P T Q P T INVENTORY CARD : COMODITY C DATE IN OUT BALANCE Q P T Q P T Q P T ACCOUNT : WORK IN PROCESS INVENTORY DATE EXPLANATION DEBET CREDIT BALANCE SUBSIDIARY LEDGER : JOB NO. 318 DATE IN OUT BALANCE Q P T Q P T Q P T SUBSIDIARY LEDGER : JOB NO. 319 DATE IN OUT BALANCE Q P T Q P T Q P T SUBSIDIARY LEDGER : JOB NO. 320 DATE IN OUT BALANCE Q P T Q P T Q P T ACCOUNT : MATERIAL INVENTORY DATE EXPLANATION DEBET CREDIT BALANCE SUBSIDIARY LEDGER : MATERIAL X DATE IN OUT BALANCE Q P T Q P T Q P T SUBSIDIARY LEDGER : MATERIAL Y DATE IN OUT BALANCE Q P T Q P T Q P T SUBSIDIARY LEDGER MATERIAL Z DATE IN OUT BALANCE Q P T Q P T Q P T ACCOUNT : PLANT ASSETS DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : ACCUMULATED DEPRECIATION PLANT ASSETS DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : ACCOUNT PAYABLE DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : WAGES PAYABLE DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : COMMON STOCK DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : RETAINED EARNINGS DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : SALES DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : COST OF GOODS SOLD DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT : FACTORY OVERHEAD DATE EXPLANATION DEBET CREDIT BALANCE ACCOUNT :SALES AND ADMINISTRATIVE EXPENSE DATE EXPLANATION DEBET CREDIT BALANCE