Question

PT Arya has several transactions with suppliers related to business operations, namely the sale of books and stationery. Keep a journal of the transaction!
1. PT Arya bought AC-coded books from PT Media Ilmu on credit for 100 units at a unit price of Rp150,000 FOB Shipping point, 3/10, n / 30. This price does not include Value Added Tax 10%
2. PT Arya bought stationery supplies worth Rp 40,000,000 by issuing notes with a term of 6 months and an interest rate of 8%. For this purchase, PT Arya pays Value Added Tax 10% to the supplier.

Answer 1

Journal Voucher-
Date	General ledger	Debit	Credit	Working
1	Books A/c---Dr	16,500,000		(150,000 +10% tax)*100
	To Payable A/c		16,500,000
	Payables A/c---Dr	450,000		Assuming paid within 10 days, 150,000*3%*100
	To Cash A/c		450,000
	To Discount and rebated received A/c
2	Office supplies A/c---Dr	44,000,000		40 million +10%
	To 8% Notes payable A/c		44,000,000
	8% Notes payable A/c---Dr	44,000,000		Assuming settlement in 6 months
	Interest expenses A/c---Dr	1,760,000		44 million *8% for 6 months
	To Cash A/c		1,760,000