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Adeng Pustikaningsih, M.Si.
Dosen Jurusan Pendidikan Akuntansi
Fakultas Ekonomi
Universitas Negeri Yogyakarta
CP: 08 222 180 1695
Email : [email protected]
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2
5
Accounting Systems
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3
1. Define an accounting system and describe
its implementation.
2. Journalize and post transactions in a
manual accounting system that uses
subsidiary ledgers and special journals.
After studying this chapter, you should
be able to:
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4
3. Describe and give examples of additional
subsidiary ledgers and modified special
journals.
4. Apply computerized accounting to the
revenue and collection cycle.
5. Describe the basic features of e-commerce.
After studying this chapter, you should
be able to:
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5
Define an accounting
system and describe its
implementation.
Objective 1
5-1
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65
5-1Accounting Systems Growth Process
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7
Identify the needs of those who use the
business’s financial information.
Determine how the system should
provide this information.
Step 1: Analysis
Three Step Process as a Business
Grows and Changes
5-1
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8
The system is designed so that it meets
the users’ needs.
Step 2: Design
The system is implemented and used.
Step 3: Implementation
5-1
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9
Once a system has been
implemented, feedback, or input
from the users of the information
can be used to analyze and
improve the system.
5-1Feedback
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10
Internal controls are policies
and procedures that protect
assets from misuse, ensure that
business information is accurate,
and ensure that laws and
regulations are being followed.
5-1Internal Controls
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11
Processing methods are the
means by which the system
collects, summarizes, and
reports accounting information.
These methods may be either
manual or computerized.
5-1Processing Methods
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12
Journalize and post transactions
in a manual accounting system
that uses subsidiary ledgers and
special journals.
Objective 2
5-2
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13
A large number of individual
accounts with a common
characteristic can be grouped
together in a separate ledger called
a subsidiary ledger.
5-2
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14
The primary ledger, which
contains all of the balance
sheet and income statement
accounts, is called a
general ledger.
5-2
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15
Each subsidiary ledger is
represented in the general
ledger by a summarizing
account, called a
controlling account.
5-2
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16
The individual customers’
accounts are arranged in
alphabetical order in a subsidiary
ledger called the accounts
receivable subsidiary ledger or
customers ledger.
5-2
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17
The individual creditors’
accounts are arranged in
alphabetical order in a
subsidiary ledger called the
accounts payable
subsidiary ledger, or
creditors ledger.
5-2
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1817
Cash 11
Accts. Pay. 21
General Ledger
Accts. Rec. 12
Supplies 14
Accounts Receivable
Subsidiary Ledger
A B C D
Customer Accounts
Accounts Payable
Subsidiary Ledger
A B C D
Creditor Accounts
General Ledger and Subsidiary Ledgers 5-2
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1918
SELLING
Providing services on account
Revenue journalrecorded in
Receipt of cash from any source
Cash receipts journalrecorded in
Special Journals 5-2
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2019
BUYING
Purchase of items on account
Purchases journalrecorded in
Payment of cash for any purpose
Cash payments journalrecorded in
5-2Special Journals
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21
The all-purpose two-column
journal, called the general journal
or simply the journal can be used
for entries that do not fit into any of
the special journals.
Special Journals 5-2
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22
The revenue journal is used for
recording fees earned on account.
Cash fees earned would be recorded
in the cash receipts journal.
5-2
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2322
Posting the Revenue Journal
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
5-2
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2423
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Claire 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
Accounts Receivable Subsidiary Ledger
Date Item P.R. Debit Credit Balance
Accessories by Sintha
Mar. 2 R35 2,200,000 2,200,0002008
5-2
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2524
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Claire 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
Accounts Receivable Subsidiary Ledger
Date Item P.R. Debit Credit Balance
Accessories by Sintha
Mar. 2 R35 2,200,000 2,200,0002008
5-2
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2625
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
5-2
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2726
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
5-2Exhibit 2 Revenue Journal
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2827
ACCOUNT Accounts Receivable Account No. 12
Balance
Dr. Cr.Date Dr. Cr.Item
Post.
Ref.
2008
Mar. 1Balance 3 400 000
31 9 600 000 13 000 000 R35
The debit total is posted from the
revenue journal to Accounts
Receivable in the general ledger.
Revenue Journal, page 35
5-2
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2928
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
(12)
Indicates a debit posting of Rp9,600,000 to
Accounts Receivable (General Ledger Account 12)
5-2
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3029
ACCOUNT Fees Earned Account No. 41
Balance
Date Dr. Cr.ItemPost.
Ref.
2008
Mar. 31 9 600 000 R35
The credit total is posted from the
revenue journal to Fees Earned in
the general ledger.
Revenue Journal, page 35
5-2
9 600 000
Dr. Cr.
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3130
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page 35
1
2
3
4
5
6
1
2
3
4
5
6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
(12)
Indicates a credit posting of Rp9,600,000
to Fees Earned (General Ledger Account
41)
(41)
5-2
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32
Example Exercise 5-1
The following revenue transactions occurred during
December:
31
Record these transactions in a revenue journal as
illustrated in Exhibit 2.
5-2
Dec. 5 Invoice No. 302 to Budiman for services
provided on account, Rp5,000,000.
Dec. 9 Invoice No. 303 to JoJo Enterprises for
services provided on account, Rp2,100,000.
Dec. 15 Invoice No. 304 to Double D, Inc. for
services provided on account, Rp3,250,000.
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33For Practice: PE 5-1A, PE 5-1B 32
Follow My Example 5-1
5-2
Revenue JournalInvoice Post Accts. Rec. – Debit
Date No. Account Debited Ref. Fees Earned – Credit
Page
1
2
3
4
5
6
1
2
3
4
5
6
9 303 JoJo Enterprises 2 100 000
15 304 Double D Inc. 3 250 000
Dec. 5 302 Budiman 5 000 000
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34
All transactions that involve the
receipt of cash are recorded in a
cash receipts journal.
Every entry recorded in the cash
receipts journal will involve a debit
to the “Cash Dr.” column.
5-2Cash Receipts Journal
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3534
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
Date Item P.R. Debit Credit Cr. Bal.
ACCOUNT Rent Revenue Acct. No. 42
Mar. 1 400,000 400,0002008
GENERAL LEDGER
42
CR14
Cash Receipts Journal and Postings 5-2
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3635
Date Item P.R. Debit Credit Balance
Web Cantina
Mar. 1 Bal. 3,400,000
18 R35 2,650,000 6,050,000
2008
3,400,000 2,650,000 19
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
Accounts Receivable Subsidiary Ledger
42
CR14
5-2
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37
After all journalizing and
posting for the month to
individual accounts is complete,
the columns are totaled.
5-2
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3837
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
42
400,000 7,350,000 7,750,000
( ) (12) (11)
Posted Cash Receipts Journal 5-2
A checkmark indicates that
the items in this column are
posted individually.
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39
After posting, the total amount of the
accounts in the accounts receivable
subsidiary ledger should match the
balance in the general ledger’s
Accounts Receivable account.
5-2
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4039
Accounts Receivable—(Controlling)
Balance, March 1, 2008 Rp3,400,000
Total debits (from revenue journal) 9,600,000
Total credits (from cash receipts journal) (7,350,000)
Balance, March 31, 2008 Rp5,650,000
SolusiNetCustomer Balance Summary Report, March 31, 2008
Accessories By Sintha Rp3,000,000
RapZone 0
Web Cantina 2,650,000
Total accounts receivable Rp5,650,000
5-2
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41
Example Exercise 5-2
The debits and credits from two transactions are presented
in the following customer account:
40
Describe each transaction and the source of each posting.
NAME Mitra Prima
ADDRESS Jalan Raden Saleh No.94
July 1 Bal. 625,000
7 Inv. 35 R12 86 711,000
31 Inv. 31 CR4 122 589,000
Date Item P.R. Dr. Cr. Balance
5-2
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42For Practice: PE 5-2A, PE 5-2B 41
Follow My Example 5-2
July 7 Provided Rp86,000 services on account to Mitra
Prima, itemized on invoice 35. Amount posted
from page 12 of the revenue journal.
July 31 Cash of Rp122,000 was collected from Mitra
Prima (invoice 31). Amount posted from page 4
of the cash receipts journal.
5-2
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43
The purchases journal is
designed for recording all
purchases on account.
5-2
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4443
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
Journalizing in the Purchases Journal
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
5-2
@solusinet
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45
Note that the March 12 purchase
of office equipment for
Rp2,800,000 is recorded as a debit
in the “Other Accounts Dr.”
column. Also note that the
account title is written in for
proper posting.
5-2
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46
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
5-2
45
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4746
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
Posting the Purchases Journal
Date Item P.R. Dr. Cr. Balance
Mar 3 600,000 600,0002008
Accounts Payable Subsidiary Ledger
Toko Husin
5-2
P11
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4847
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
5-2
Office Equipment (Account 18 in the
general ledger) is debited for Rp2,800,000.
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49
At the end of March, all columns are totaled
and equality of debits and credits is verified.
Then the total amount in the “Accounts
Payable Cr.” and “Supplies Dr.” columns are
posted. Because Office Equipment was
posted earlier, the Rp2,800,000 total is not
posted.
5-2
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5049
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
31 6,230,000 3,430,000 2,800,000
( ) ( ) ( )
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
21
ACCOUNT Accounts Payable No. 21
GENERAL LEDGER
Date Item P.R. Debit Credit Balance
Mar. 1 Bal 1,230,000
6,230,000 7,460,00031 P11
5-2
2008
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51
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
31 6,230,000 3,430,000 2,800,000
( ) ( ) ( )
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
21
ACCOUNT Supplies No. 14
GENERAL LEDGER
Date Item P.R. Debit Credit Balance
Mar. 1 Bal 2,500,000
3,430,000 5,930,00031 P11
14
5-2
502008
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52
Example Exercise 5-3
The following purchase transactions occurred during
October for Helping Hand Cleaners:
Oct. 11 Purchased cleaning supplies for Rp235,000, on
account, from General Supplies.
19 Purchased cleaning supplies for Rp110,000, on
account, from Hutama Supplies.
24 Purchased office equipment for Rp850,000, on
account,
from Office Warehouse.
Record these transactions in a purchases journal as
illustrated at the top of Exhibit 5. 51
5-2
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53
PURCHASES JOURNAL
For Practice: PE 5-3A, PE 5-3B 52
Follow My Example 5-3
5-2
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
Oct. 11 General Supplies 235,000 235,000
19 Hutama Supplies 110,000 110,000
24 Office Warehouse 850,000 Off. Equip. 18 850,000
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54
All transactions involving
a credit to Cash are
recorded in the cash
payments journal.
5-2Cash Payments Journal
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5554
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
On March 2, issued Check 150
for rent of Rp1,600,000.
5-2
@solusinet
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5655
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
On March 15, issued Check 151 to
Guntur on account, Rp1,230,000.
15 151 Guntur 1,230,000 1,230,000
5-2
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57
Let’s post to the accounts
payable subsidiary ledger at
this time to keep the
creditors’ account current.
5-2
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5857
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
15 151 Guntur 1,230,000 1,230,000
Accounts Payable Subsidiary Ledger
Grayco Supplies
Mar. 3 Bal. 1,230,000
Date Item P.R. Dr. Cr. Balance
1,230,000 ---15 CP7
5-2
2008
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5958
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
15 151 Guntur 1,230,000 1,230,000
21 152 Jujur. 2,800,000 2,800,000
22 153 Toko Desiana 420,000 420,000
30 154 Utilities Expense 1,050,000 1,050,000
31 155 Toko Husin 600,000 600,000
Journalize the remainder of
March’s cash disbursements.
5-2
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6021
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 1,050 1,050
31 155 Howard Supplies 600 600
Journalized the remainder of
March’s cash disbursements.
59
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
15 151 Guntur 1,230,000 1,230,000
21 152 Jujur 2,800,000 2,800,000
22 153 Toko Desiana 420,000 420,000
30 154 Utilities Expense 1,050,000 1,050,000
31 155 Toko Husin 600,000 600,000
Post to individual
creditor’s accounts.
5-2
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6160
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 1,050 1,050
31 155 Howard Supplies 600 600
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
15 151 Guntur 1,230,000 1,230,000
21 152 Jujur 2,800,000 2,800,000
22 153 Toko Desiana 420,000 420,000
30 154 Utilities Expense 1,050,000 1,050,000
31 155 Toko Husin 600,000 600,000
The journal is ruled, summed, and verified for
equality of debits and the “Cash Cr.” column.
31 2,650,000 5,050,000 7,700,000
5-2
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6261
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 1,050 1,050
31 155 Howard Supplies 600 600
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008Mar. 2 150 Rent Expense 1,600,000 1,600,000
15 151 Guntur 1,230,000 1,230,000
21 152 Jujur 2,800,000 2,800,000
22 153 Toko Desiana 420,000 420,000
30 154 Utilities Expense 1,050,000 1,050,000
31 155 Toko Husin 600,000 600,000
31 2,650,000 5,050,000 7,700,000Items in the “Other Accounts Dr.”
column are posted. Then the totals
for “Accounts Payable Dr.” and
“Cash Cr.” are posted.
(21) (11)( )
52
54
5-2
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6362
Accounts Payable Control and
Subsidiary Ledger
Accounts Payable—
(Control)
Balance, March 1, 2008 Rp1,230,000
Total credits (from purchases journal) 6,230,000
Total debits (from cash payments journal) (5,050,000)
Balance, March 31, 2008 Rp2,410,000
SolusiNet
Supplier Balance Summary Report
March 31, 2008
Toko Desiana Rp1,450,000
Guntur 0
Toko Husin 960,000
Jujur 0
Total Rp2,410,000
5-2
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64
Example Exercise 5-4
The debits and credits from two transactions are presented
in the following creditor’s (supplier’s) account:
63
Describe each transaction and the source of each posting.
NAME Lusiana
ADDRESS Jalan Palmerah Selatan No.10
Aug. 1 Bal. 320,000
12 Bill 101 CP36 200,000 120,000
22 Bill 106 P16 140,000 260,000
Date Item P.R. Dr. Cr. Balance
5-2
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65For Practice: PE 5-4A, PE 5-4B 64
Follow My Example 5-4
Aug. 12 Paid Rp200,000 to Lusiana on account (Bill
101). Amount posted from page CP36 of the
cash payments journal.
Aug. 22 Purchased Rp140,000 of services on account
from Lusiana itemized on Bill 106. Amount
posted from page P16 of the purchases journal.
5-2
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66
Describe and give
examples of additional
subsidiary ledgers and
modified special journals.
Objective 3
5-3
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67
A business may modify its special
journals by adding one or more
columns for recording transactions
that occur frequently.
5-3Modified Special Journals
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68
On November 2, SolusiNet
issued Invoice No. 842 to
Tulus Abadi for
Rp4,770,000, which
included sales taxes of
Rp270,000.
5-3
@solusinet
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6968
5-3Modified Revenue Journal
Revenue Journal Page 40
Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
@solusinet
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7069
Revenue JournalInvoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
Page 40
Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008
5-3
Rp4,770,000 is debited to
Tulus Abadi in the
accounts payable
subsidiary ledger
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7170
Revenue Journal Page 40
Nov. 2 842 Litten Co. 4 770 000 4 500 000 270 0002008
5-3
A checkmark indicates
that the amount has
been posted.
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
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72
On November 3, issued Invoice
No. 843 to Kumbang for
Rp1,166,000, which included
sales taxes of Rp66,000.
5-3
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73
5-3
Revenue Journal Page 40
Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008
3 843 Kumbang 1 166 000 1 100 000 66 000
72
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
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74
Example Exercise 5-5
The state of Tennessee has a 7% sales tax. Sukmajaya,
had two revenue transactions as follows:
Aug. 3 Issued Invoice No. 58 to Helena Company for
services provided on account, Rp1,400,000, plus
VAT
19 Issued Invoice No. 59 to Kalam Enterprises for
services provided on account, Rp900,000, plus
VAT.
Record these transactions in a revenue journal as illustrated
in the previous section.
73
5-3
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75For Practice: PE 5-5A, PE 5-5B 74
Follow My Example 5-5
5-3
Revenue Journal
Aug. 3 58 Helena 1 540 000 1 400 000 140 000
19 59 Kalam 990 000 900 000 90 000
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
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76
Apply computerized
accounting to the revenue
and collection cycle.
Objective 4
5-4
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77
A database collects,
stores, and organizes
information in a
retrievable format.
5-4Database
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78
5-4
77
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79
At any time, managers may request
reports from the software.
1) The customer balance
summary.
2) The fees earned by customer
detail.
3) The cash receipts.
5-4
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80
Describe the basic
features of e-commerce.
Objective 5
5-5
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81
Using the Internet to
perform business
transactions is
termed e-commerce.
5-5e-Commerce
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82
When transactions are between
a company and a consumer, it
is termed B2C (business-to-
consumer) e-commerce.
5-5B2C
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83
Three more advanced areas where the
Internet is being used for business
purposes are:
Supply chain management (SCM)
Consumer relationship management
(CRM)
Product life-cycle management
(PLM)
5-5