GONG GONG GIRLS (3G) GENERAL JOURNAL MARET - MEI 2010 (dalam Rp)

DATE Feb 2010 28 Kas modal (setor modal) Mar 2010 3 Piutang penjualan

ACCOUNTS

NO. DOCUMENTS

REF 101 301

G001

112 401

(penjualan 2 bucket bunga kpd ibu wati) 3 Pembelian Kas (pembelian 2 bucket bunga dr pengrajin) 4 kas piutang (pelunasan pembayaran dari ibu wati) 19 Piutang penjualan (penjualan 10 pcs gantungan kunci kpd ibu fauziah) 19 Pembelian Kas (pembelian 10 pcs gantungan kunci dr pengrajin) 20 kas piutang (pelunasan pembayaran dari ibu fauziah) 25 beban transportasi kas (beban transportasi) April 2010 3 piutang penjualan (penjualan 1 jam gong-gong kpd dalima tour) 3 pembelian kas 126 101 112 401 501 101 101 112 126 101 112 401 101 112 126 101

G001

G001

G002

G002

G002

G002

G003

G003

(pembelian 1 jam gong-gong dr pengrajin) 4 kas piutang (pelunasan pembayaran dari dalima tour) 6 piutang penjualan (penjualan 1 bucket bunga kpd universal karya mandiri) 6 pembelian kas (pembelian 1 bucket bunga dr pengrajin) 7 kas piutang (pelunasan pembayaran dari universal karya mandiri) Mei 2010 8 piutang penjualan (penjualan 30 pcs pin gong-gong kpd ibu ayu) 8 pembelian kas (pembelian 30 pcs pin gong-gong dr pengrajin) 9 kas piutang (pelunasan pembayaran dari ibu ayu) 9 beban transportasi kas (beban transportasi) 16 Drawing Kas 302 101 501 101 101 112 126 101 112 401 101 112 126 101 112 401 101 112

G003

G004

G004

G004

G005

G005

G005

GONG GONG GIRLS (3G) GENERAL JOURNAL MARET - MEI 2010 (dalam Rp) PAGE: 01 DEBIT 700,000 700,000 CREDIT

400,000 400,000

200,000 200,000

400,000 400,000

100,000 100,000

50,000 50,000

100,000 100,000

50,000 50,000

200,000 200,000

100,000 100,000

200,000 200,000

300,000 300,000

150,000 150,000

300,000 300,000

210,000 210,000

150,000 150,000

210,000 210,000

25,000 25,000

50,000 50,000 3,845,000 3,845,000

GONG GONG GIRLS (3G) LEDGER MARET - MEI 2010 (dalam Rp)

Account: Cash 101 DATE Feb 2010 Mar 2010 28 penyetoran modal 3 4 pembayaran 2 bucket bunga pelunasan ibu wati DESCRIPTION REF GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 210,000 25,000 50,000 300,000 150,000 200,000 150,000 100,000 50,000 100,000 400,000 50,000 DEBIT 700,000 200,000 CREDIT

19 pembayaran 10 pcs gantungan kunci 20 pelunasan ibu fauziah 25 pembayaran transport April 2010 3 4 6 7 Mei 2010 8 9 9 pembayaran 1 jam gong-gong pelunasan dalima tour pembayaran 1 bucket bunga pelunasan universal karya mandiri pembayaran 30 pcs pin gong-gong pelunasan ibu ayu Pembayaran transport

16 Prive owner

Account: Account Receivable (Piutang) 112 DATE Mar 2010 3 4 19 20 3 4 6 7 8 9 DESCRIPTION (penjualan ibu wati) Pelunasan piutang ibu wati (penjualan ibu fauziah) Pelunasan piutang ibu fauziah (penjualan 1 jam gong-gong kpd dalima tour) Pelunasan piutang dalima tour (penjualan 1 bucket bunga kpd universal karya mandiri) Pelunasan piutang univ karya mandiri (penjualan 30 pcs pin gong-gong kpd ibu ayu) Pelunasan piutang ibu ayu REF GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 DEBIT 400,000 400,000 100,000 100,000 200,000 200,000 300,000 300,000 210,000 210,000 CREDIT

Apr 2010

Mei 2010

Account: Purchase (Pembelian) 126 DATE Maret 2010 Apr 2010 Mei 2010 3 19 3 6 8 DESCRIPTION 2 bucket bunga 10 pcs gantungan kunci 1 jam gong-gong 1 bucket bunga 30 pcs pin gong-gong REF GJ 1 GJ 1 GJ 1 GJ 1 GJ 1 DEBIT 200,000 50,000 100,000 150,000 150,000 CREDIT

Account: Sales (Penjualan) 401 DATE Mar 2010 Apr 2010 3 19 3 6 DESCRIPTION penjualan 2 bucket bunga kpd ibu wati penjualan 10 pcs gantungan kunci kpd ibu fauziah penjualan 1 jam gong-gong kpd dalima tour penjualan 1 bucket bunga kpd universal karya mandiri REF GJ 1 GJ 1 GJ 1 GJ 1 DEBIT CREDIT 400,000 100,000 200,000 300,000

Mei 2010

8 penjualan 30 pcs pin gong-gong kpd ibu ayu 31 Closing Entry (sales)

GJ 1 GJ 2

210,000 1,210,000

Account: Capital (modal) 301 DATE Feb 2010 Mei 2010 DESCRIPTION 28 penyetoran modal 31 Closing entry (capital) 31 Closing entry (drawing) REF GJ 1 GJ 2 GJ 2 DEBIT CREDIT 700,000 1,135,000 50,000

Account: 3G, Drawing 302 DATE Mei 2010 DESCRIPTION 16 Prive owner 31 Closing entry (drawing) REF GJ 1 DEBIT 50,000 50,000 CREDIT

Account: Transportation Expense 501 DATE Maret 2010 Mei 2010 DESCRIPTION 25 Transport 9 Transport 31 Closing Entry (transport exp) REF GJ 1 GJ 1 GJ 2 DEBIT 50,000 25,000 75,000 CREDIT

Account: Income Summary 700 DATE Mei 2010 DESCRIPTION 31 Closing Entry-sales Closing entry-expense Closing entry-income REF DEBIT 75,000 1,135,000 CREDIT 1,210,000

GONG GONG GIRLS (3G) LEDGER MARET - MEI 2010 (dalam Rp)

BALANCE DEBIT 700,000 500,000 900,000 850,000 950,000 900,000 800,000 1,000,000 850,000 1,150,000 1,000,000 1,210,000 1,185,000 1,135,000 CREDIT

BALANCE DEBIT CREDIT 400,000 100,000 200,000 300,000 210,000 -

BALANCE DEBIT CREDIT 200,000 250,000 350,000 500,000 650,000

DEBIT

BALANCE CREDIT 400,000 500,000 700,000 1,000,000

1,210,000 -

BALANCE DEBIT CREDIT 700,000 1,835,000 1,785,000

BALANCE DEBIT CREDIT 50,000 -

BALANCE DEBIT CREDIT 50,000 75,000 -

DEBIT

BALANCE CREDIT 1,210,000 1,135,000 -

NERACA SALDO No 101 112 126 401 301 302 501 Account Cash Account Receivable Purchase Sales Capital 3G, Drawing Transportation expense Total BALANCE DEBET CREDIT 1,135,000.00 0.00 650,000.00 1,210,000.00 700,000.00 50,000.00 75,000.00 1,910,000.00 1,910,000.00

GONG GONG GIRLS (3G) INCOME STATEMENT PERIOD MARET - MEI 2010 (In IDR) Sales 1,210,000

GONG GONG GIRLS (3G) STATEMENT OF OWNER'S EQUITY PERIOD MARET - MEI 2010 (In IDR) 3G, Capital Beginning (Feb 28,) Income 700,000 1,135,000
Cash Account Receivable

GONG GONG GIRLS (3G) BALANCE SHEET PERIOD MARET - MEI 2010 (In IDR) ASSETS LIABILITIES & EQUITY
1,135,000 Account Payable 0 Unearned Service Revenue 650,000 Salaries Payable 0 Total Liabilities 0

Expenses:
Transportation Expense Total Expenses 75,000

Drawing 75,000 1,135,000 3G, Capital Ending (Mei 31,)

50,000 1,785,000

Purchase Prepaid Insurance Prepaid Rent Total Current Assets Office Furniture Acc. Dpre, Office Furnitu Office Furniture (Nett) Total Assets

Income

3G, Capital

1,785,000 Total Liabilities & Equity

GONG GONG GIRLS (3G) BALANCE SHEET PERIOD MARET - MEI 2010 (In IDR) LIABILITIES & EQUITY
0 0 0 0

1,785,000

1,785,000

GONG GONG GIRLS (3G) CLOSING ENTRY MEI 2010 (dalam Rp)

Date Mei 2010

Account Tittle & Explanation 31 Sales Income summary (untuk menutup pendapatan) Income summary Transport exp (untuk menutup beban) Income summary 3G, capital (untuk menutup net income to capital) 3G, capital 3G, Drawing (untuk menutup drawing to capital)

Ref 401 700

Debit 1,210,000

Credit 1,210,000

700 501

75,000 75,000

700 301

1,135,000 1,135,000

301 302

50,000 50,000

GONG GONG GIRLS (3G) POST TRIAL BALANCE PER MARET - MEI 31, 2010 (In IDR) ACCOUNTS Cash Purchase 3G, Capital 1,785,000 Dr 1,135,000 650,000 1,785,000 1,785,000 Cr