This document contains journal entries for various accounts including accounts receivable, cash receipts, purchases, and cash payments. The accounts receivable journal shows debit entries to various customer accounts for services provided and a total of $34,200 in revenues. The cash receipts journal shows credits to accounts receivable and debits to cash as payments are received from customers, totaling $75,095 in receipts. The purchases journal shows debits to accounts payable and various expense accounts for purchases totaling $31,300 along with a total of $35,890 for all entries. The cash payments journal shows debits to cash and credits to accounts payable and various expense accounts as bills

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PRIVATE AKUNTANSI
JURNAL KHUSUS
JURNAL PENDAPATAN
JURNAL PENDAPATAN HAL 35
No. Post. Piutang Usaha. Dr.
Tanggal Faktur Akun yg Didebit Ref. Pendapatan Jasa Kr.
2014
1 Maret 5 91 Martin Co. ..................  7,230 1
2 7 92 Trent Co. ...................  4,340 2
3 11 93 Joy Co.......................  5,200 3
4 24 94 Sing Co. .....................  11,530 4
5 25 95 Trent Co. ...................  5,900 5
6 31 Total......................... 34,200 6
7 (12) (41) 7
JURNAL PENERIMAAN KAS
JURNAL PENERIMAAN KAS HAL 31
Akun Piutang
Post. Lain Usaha Kas
Tanggal Akun yg Dikredit Ref. Kr. Kr. Dr.
2014
1 Maret 6 Baker Co. ............  ....... 6,245 6,245 1

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2 10 Sing Co. ..............  ....... 10,890 10,890 2
3 12 Martin Co. ...........  ....... 7,230 7,230 3
4 16 Pendapatan Jasa..... 41 14,450 ........ 14,450 4
5 18 Pendapatan Sewa .... 42 1,400 ........ 1,400 5
6 25 Baker Co. ............  ....... 15,680 15,680 6
7 31 Pendapatan Jasa..... 41 19,200 ........ 19,200 7
8 31 Total.................. 35,050 40,045 75,095 8
9 () (12) (11) 9
JURNAL PEMBELIAN
JURNAL PEMBELIAN HAL 37
Utang PerlengkapanPerlengkapan Akun Lain Dr.
Post. Usaha Lapangan Kantor Post.
Tanggal Akun yg Dikredit Ref. Kr. Dr. Dr. Akun Ref. Jumlah
2014
1 Maret 2 McIntyre Sales Co......  26,800 ....... ....... Kendaraan....... 18 26,800 1
2 3 Office Mate, Inc. ......  4,500 ....... ....... Peralatan Kantor 16 4,500 2
3 18 Bastille Co. ..............  1,480 1,480 ....... .................. ....... 3
4 19 Master Supply Co. ......  2,500 1,950 550 .................. ....... 4
5 21 Office City ..............  610 ....... 610 .................. ....... 5
6 31 Total ..................... 35,890 3,430 1,160 31,300 6
7 (21) (14) (15) () 7

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JURNAL PEMBAYARAN KAS
JURNAL PEMBAYARAN KAS HAL 34
Akun Utang
No. Post. Lain Usaha Kas
Tanggal Cek Akun yg Didebit Ref. Dr. Dr. Kr.
2014
1 Maret 1 205 Beban Sewa .............. 62 900 ....... 900 1
2 9 206 Beban Bahan Bakar ...... 53 680 ....... 680 2
3 10 207 Office City...............  ........ 510 510 3
4 10 208 Bastille Co................  ........ 2,010 2,010 4
5 11 209 Porter Co.................  ........ 270 270 5
6 13 210 McIntyre Sales Co. ....  ........ 26,800 26,800 6
7 16 211 Kendaraan ................ 18 31,400 ....... 31,400 7
8 17 212 Beban Rupa-rupa ........ 64 280 ....... 280 8
9 20 213 Beban iklan ............... 63 6,800 ....... 6,800 9
10 26 214 Office Mate, Inc........  ........ 4,500 4,500 10
11 27 215 F. Melendez, Penarikan . 32 4,000 ....... 4,000 11
12 30 216 Beban Gaji Supir. ....... 51 23,500 ....... 23,500 12
13 31 217 Beban Gaji pegawai . ... 61 16,750 ....... 16,750 13
14 31 218 Perlengkapan Kantor ..... 15 230 ....... 230 14
15 31 Total...................... 84,540 34,090118,630 15
16 () (21) (11) 16

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5. Pertemuan 7 20-03-2014
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