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Ud Buana

This document is a subsidiary ledger of account receivables for the month of December 2019. It includes information for four debtors - JB Elex, Digital Elex, Maju Elex, and Panen Elex. For each debtor it shows the opening balance, sales and cash receipt transactions throughout the month which affect the running balance. The totals at the bottom summarize the debits and credits for each debtor over the period.

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naufal.ahmad.2204226
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26 views1 page

Ud Buana

This document is a subsidiary ledger of account receivables for the month of December 2019. It includes information for four debtors - JB Elex, Digital Elex, Maju Elex, and Panen Elex. For each debtor it shows the opening balance, sales and cash receipt transactions throughout the month which affect the running balance. The totals at the bottom summarize the debits and credits for each debtor over the period.

Uploaded by

naufal.ahmad.2204226
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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UD BUANA

ACCOUNT RECEIVABLE SUBSIDIARY LEDGER


Month: December 2019

DEBITOR: JB Elex NO: C001


BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 34.100.000
2019 3 Cash Receipt BKM12-1 Rp 34.100.000 Rp -
18 Sales F12-2 Rp 188.100.000 Rp 188.100.000

Totals Rp 188.100.000

DEBITOR: Digital Elex NO: C002


BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 28.600.000
2019 6 Sales F12-1 Rp 286.000.000 Rp 314.600.000
7 Sales Return NK12-1 Rp 55.000.000 Rp 259.600.000
12 Cash Receipt BKM12-2 Rp 231.000.000 Rp 28.600.000
14 Cash Receipt BKM12-3 Rp 28.600.000 Rp -

Totals Rp -

DEBITOR: Maju Elex NO: C003


BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 19.800.000
2019 25 Cash Receipt BKM12-5 Rp 19.800.000 Rp -
27 Sales F12-3 Rp 467.500.000 Rp 467.500.000

Totals Rp 467.500.000

DEBITOR: Panen Elex NO: C004


BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 3.300.000
2019

Totals Rp 3.300.000

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