This document discusses accounting concepts and procedures including account receivables, sales journals, general ledgers, and balance sheets. It provides examples of accounting transactions for credit sales to customers and the corresponding journal entries. It also includes samples of receivable subsidiary ledgers, receivable cards, and a balance sheet showing the total receivables for different customers. The conclusion emphasizes the importance of accurate sales recording for a company's continuity, and suggestions are made to carefully record transactions and re-check work to avoid errors.

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3. PT. ANUGERAH MANAJEMEN
ABADI was being established since
3rd of Nov 2011
This company provides the services
of accounting consultation either
internal accounting or external
accounting (taxation)

5. What Is the Definition of
Account Receivable?

6. Definition Account Receivable from
Kieso and Weygandt (2008)
Receivables are claims held against
customers and others for money,
goods, or services.

7. My opinion, the definition of
account receivable is
occurrence transaction sale of
goods or service on credit.

9. EXAMPLE OF TRANSACTION

10. Analysis:
Credit Sales to PT. Roly-Poly
Date : 11-April-2014
Invoice No : 1404018
Receivables Rp.1.600.000,00
-Sales Rp.1.600.000,00

11. Analysis:
Credit Sales to PT. Chocky Pocky
Date : 20-April-2014
Invoice No : 1404028
Receivables Rp.560.000,00
-Sales Rp.560.000,00

12. Analysis:
Credit Sales to PT. Roly-Poly
Date : 11-April-2014
Invoice No : 1404018
Receivables Rp.1.600.000,00
-Sales Rp.1.600.000,00
PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404018 PT. Roly-Poly Rp.1.600.000 Rp.1.600.000

13. Analysis:
Credit Sales to PT. Chocky Pocky
Date : 20-April-2014
Invoice No : 1404028
Receivables Rp.560.000,00
-Sales Rp.560.000,00
PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
20 Apr 2014 1404028 PT. Chocky Pocky Rp.560.000 Rp.560.000

14. GENERAL LEDGER

15. PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000
15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADI
GENERAL LEDGER
PERIODE APRIL 2014
Account: Sales Account No. 411
Date Description Ref Debit Credit
Balance
Debit Credit
11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000
15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000
26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000

16. PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000
15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADI
GENERAL LEDGER
PERIODE APRIL 2014
Account: Receivable Account No. 112
Date Description Ref Debit Credit
Balance
Debit Credit
11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000
15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000
26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000

17. RECEIVABLE SUBSIDIARY LEDGER

18. PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000
15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADI
RECEIVABLE SUBSIDIARY LEDGER
PERIODE APRIL 2014
Debtor : Chocky Pocky,PT
Date Description Ref Debit Credit
Balance
Debit Credit
11 Apr 2014 1404028 SJ-1 Rp.700.000 Rp.700.000
15 Apr 2014 1404029 SJ-1 Rp.600.000 Rp.1.300.000
26 Apr 2014 1404030 SJ-1 Rp.500.000 Rp.1.800.000

19. PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Roly-Poly Rp.800.000 Rp.800.000
15 Apr 2014 1404029 PT. Roly-Poly Rp.900.000 Rp.900.000
26 Apr 2014 1404030 PT. Roly-Poly Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADI
RECEIVABLE SUBSIDIARY LEDGER
PERIODE APRIL 2014
Debtor : Roly-Poly,PT
Date Description Ref Debit Credit
Balance
Debit Credit
11 Apr 2014 1404028 SJ-1 Rp.800.000 Rp.800.000
15 Apr 2014 1404029 SJ-1 Rp.900.000 Rp.1.700.000
26 Apr 2014 1404030 SJ-1 Rp.700.000 Rp.2.400.000

20. RECEIVABLE CARD

21. Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000
15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADI
RECEIVABLE CARD
PERIODE 2014
RECEIVABLE CARD
Date : January 31 2012
Page : 01
Term : 90 days
No Debitur : 01
Debtor : PT. Chocky Pocky
Address : JLN. PELITA 6 NO. 99
NO Date Description Doc. No Debit Credit Balance
1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000
2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000
3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000

22. Date Document No Debtur Name
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000
15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADI
RECEIVABLE CARD
PERIODE 2014
RECEIVABLE CARD
Date : January 31 2012
Page : 01
Term : 90 days
No Debitur : 01
Debtor : PT. Chocky Pocky
Address : JLN. PELITA 6 NO. 99
NO Date Description Doc. No Debit Credit Balance
1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000
2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000
3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000

23. PT. ANUGERAH MANAJEMEN ABADI
SALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
PT. ANUGERAH MANAJEMEN ABADI
BALANCE SHEET RECEIVABLE
PERIODE APRIL 2014
Ref Debit Credit
Receivables Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000
15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000
26 Apr 2014 1404030 PT. Chocky Pocky Rp.700.000 Rp.700.000
No. Debtors Balance
1. PT. Chocky Pocky Rp.1.200.000
2. PT. Roly-Poly Rp. 600.000
Total Rp.1.800.000

24. CONCLUSION
The growth of the company
depending on the sales number
in the company
Sales is very important
facture to determine the
continuity of the company..

25. SUGGESTION
1.To record the transaction, we must
carefully through and full
concentration.
2. After record the transaction, we must
re-check the record in order to avoid
errors
3. Students should be better
understanding full set of accounting
cycle, so as not to be overwhelmed at
work

26. THERE’S NO SHORTCUT TO SUCCESS.
ONLY HARDWORKING CAN MAKE YOU
SUCCESS.