General Journal
A transaction that can not be entered into a journal
cash receipts, cash disbursement journals, purchasing journals and
sales journal, will be recorded in the general journal. Journal
general (memorial journal) is the journal book used
to record all transactions that can not be recorded in
the four special journals above,
Transactions recorded in general journals are among others as
following.
a. Other transactions that can not be recorded in a special journal,
for example: credit purchase returns, credit sales returns,
changes in debt or receivables into drafts, and others.
b. Adjusting entry paragraph
c. Correction journal entry (correcting entry)
d. Closing entry paragraph (closing entry)
e. Reversing entry (reversing entry)
Forms of general journals or memorial journals are:
Example:
During the month of June 2006 PD Asih Jaya Bandung has
transaction as follows.
June 15 Sent back as merchandise because
broken for Rp500.000,00.
June 20 Received back some of the merchandise
have been sold on credit because of defects worth
Rp800.000,00
June 25 Receipt of redemption of accounts receivable amounted to
Rp6,000,000.00 is recorded as cash sales.
June 30 Depreciation on store equipment is Rp600.000,00
July 30 Held close of book for forecast
sales of Rp10.000.000,00 moved to
approximate or R / L overview.
Requested: Record the above transaction in the general journal /
memorial.