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Special Journal

PT. APA MAE


Purchases Journal
Credit
Date
Januari
2004

Creditor
1

PT. Angin Mamiri

Ref

Debit

Account
Payable

Other Account
Accounts Ref.
Amounts

Purchases

1.000.000

1.000.000

CV. Cinta Kasih Mama

750.000

750.000

CV. Cinta Kasih Mama

500.000

500.000

11

Po. Gita

100.000

13

PT. Angin Mamiri

500.000

500.000

20

Fa. Cintaku ditapal batas

800.000

800.000

3.650.000

3.550.000

Supplies

100.000

100.000

PT. APA MAE


Cash Receipt Journal
Credit
Date
Januari
2004

Description

Ref

Other
Account

Sales

Debit
Account
Receivable

Sales
Discount

150.000

Cash

CV. Bagio

150.000

Sales

Po. Doyok

50.000

Fa. Jojon

50.000

Sales

500.000

500.000

14

Sales

1.000.000

1.000.000

16

Marketable Securities
Gain on sales of
marketable securities

1.500.000

1.500.000
1.000

49.000
50.000

100.000

100.000

10.000

10.000

17

CV. Bagio

400.000

19

PT. Komar

100.000
110.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

3.000.000

750.000

8.000

392.000
100.000

9.000

3.851.000

Page 1

Special Journal

PT. APA MAE


Cash Disbursement Journal

Debit
Date
Januari
2004

Description

Ref

Other
Account

Purchases

Credit
Account
Payable

Purchase
Discount

Freight out

Purchases

PT. Angin Mamiri

200.000

CV. Cinta Kasih Mama

300.000

Supplies

10

CV. Cinta Kasih Mama

750.000

11

PO. Gita Cinta

150.000

12

CV. Cinta Kasih Mama

400.000

13

Advertising expense

25.000

25.000

13

Freight in

30.000

30.000

15

Sales salaries expense

160.000

160.000

Adm. Salaries expense

240.000

240.000

Interest payable

100.000

100.000

Interest expense

100.000

100.000

10.000

10.000

16

10.000

Cash
10.000

2.000.000

2.000.000
6.000

194.000
300.000

50.000

50.000
22.500

727.500
150.000

12.000

388.000

18

Freight out

21

Fa. Cintaku ditapal batas

23

Other Sales expense

10.000

10.000

Other adm. Expense

15.000

15.000

25

Advertising expense

10.000

10.000

28

Purchases

30

Fa. Cintaku ditapal batas

250.000

250.000

250.000

760.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

2.250.000

250.000
800.000

24.000

776.000

2.850.000

64.500

5.795.500

Page 2

Special Journal

PT. APA MAE


Sales Journal

Date
Januari
2004

Debitur

Ref

Debit

Credit

Account Receivable

Sales

CV. Bagio

1.000.000

1.000.000

Po. Doyok

750.000

750.000

12

Fa. Jojon

500.000

500.000

14

CV. Bagio

600.000

600.000

18

PT. Komar

200.000

200.000

3.050.000

3.050.000

PT. APA MAE


General Journal

Date
Januari
2004

Account Title
9

Ref

Account Payable

Debit

Credit
100.000

Purchase Return and allowance

100.000

(Return to CV. Cinta Kasih Mama)

15

Sales Return and allowances

200.000

Account Receivable

200.000

(Return from CV. Bagio)


300.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

300.000

Page 3

General Ledger
Cash

(Rupiah)

Date
Januari
2004

1
1
2
2
4
4
5
6
7
7
8
10
11
12
13
13
14
15
15
16
16
16
16
17
18
19
21
23
23
25
28
30

Explanation

Ref.

Debit

Balance sheet
Account receivable
Sales
Freight out
Purchases
Account receivable
Account payable
Account payable
Account receivable
Sales
Supplies
Account payable
Account payable
Account payable
Advertising expense
Freight in
Sales
Sales salaries expense
Adm. Salaries expense
Marketable securities (MS)
Gain on sales of MS
Interest payable
Interest expense
Account receivable
Freight out
Account receivable
Account payable
Other sales expense
Other Adm. Expense
Advertising expense
Purchases
Account receivable

B-S
CR-J
CR-J
CD-J
CD-J
CR-J
CD-J
CD-J
CR-J
CR-J
CD-J
CD-J
CD-J
CD-J
CD-J
CD-J
CR-J
CD-J
CD-J
CR-J
CR-J
CD-J
CD-J
CR-J
CD-J
CR-J
CD-J
CD-J
CD-J
CD-J
CD-J
CD-J

10.000.000
150.000
1.500.000

Credit

10.000
2.000.000
49.000
194.000
300.000
50.000
500.000
50.000
727.500
150.000
388.000
25.000
30.000
1.000.000
160.000
240.000
100.000
10.000
100.000
100.000
392.000
10.000
100.000
250.000
10.000
15.000
10.000
250.000
776.000

NO : 1.1.1
Balance
Debit
10.000.000
10.150.000
11.650.000
11.640.000
9.640.000
9.689.000
9.495.000
9.195.000
9.245.000
9.745.000
9.695.000
8.967.500
8.817.500
8.429.500
8.404.500
8.374.500
9.374.500
9.214.500
8.974.500
9.074.500
9.084.500
8.984.500
8.884.500
9.276.500
9.266.500
9.366.500
9.116.500
9.106.500
9.091.500
9.081.500
8.831.500

Credit

8.055.500

(Rupiah)

Date
Januari
2004

Marketable Securities
Explanation
1 Balance sheet
16 On cash

Ref.

Debit

B-S
CR-J

500.000

Credit

NO : 1.1.2
Balance
Debit
500.000

Credit

100.000

400.000

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Page 4

General Ledger
Account Receivable

(Rupiah)

Date
Januari
2004

Explanation
1
1
3
4
7
9
12
14
15
17
18
19

Balance sheet
On cash
Sales
On cash
On cash
Sales
Sales
Sales
Sales Return
On cash
Sales
On cash

Ref.

Debit

B-S
CR-J
S-J
CR-J
CR-J
S-J
S-J
S-J
G-J

350.000

S-J

Credit
150.000

1.000.000
50.000
50.000
750.000
500.000
600.000
200.000
400.000
200.000

NO : 1.1.3.a
Balance
Debit
350.000
200.000
1.200.000
1.150.000
1.100.000
1.850.000
2.350.000
2.950.000
2.750.000
2.350.000
2.550.000

Credit

100.000

2.450.000

(Rupiah)

Allowance for doubtful account

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

NO : 1.1.3.b
Balance
Debit

2.500

Credit
2.500
2.500

Note receivable

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

1.000.000

Credit

NO : 1.1.4
Balance
Debit
1.000.000

Credit

1.000.000

Merchandise inventory

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

750.000

Credit

NO : 1.1.5
Balance
Debit
750.000

Credit

750.000

Prepaid rent

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

240.000

Credit

NO : 1.1.6
Balance
Debit
240.000

Credit

240.000

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Page 5

General Ledger
Prepaid insurance

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

360.000

Credit

NO : 1.1.7
Balance
Debit
360.000

Credit

360.000

Supplies

(Rupiah)

Date
Januari
2004

Explanation
1 Balance sheet
8 On cash
11 Account payable

Debit

B-S
CD-J
P-J

25.000
50.000
100.000

Credit

Interest receivable

(Rupiah)

Date
Januari
2004

Ref.

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

6.000

NO : 1.1.8
Balance
Debit
25.000
75.000
175.000
175.000

Credit

NO : 1.1.9
Balance
Debit
6.000

Credit

6.000

Land

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

1.000.000

Credit

NO : 1.2.1
Balance
Debit
1.000.000

Credit

1.000.000

Building

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

6.200.000

Credit

NO : 1.2.2.a
Balance
Debit
6.200.000

Credit

6.200.000

Accumulated Depr. Building

(Rupiah

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit
500.000

NO : 1.2.2.b
Balance
Debit

Credit
500.000
500.000

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Page 6

General Ledger
Inventory

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

5.000.000

Credit

NO : 1.2.3.a
Balance
Debit
5.000.000

Credit

5.000.000

Accumulated Depr. Inventory

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

NO : 1.2.3.b
Balance
Debit

700.000

Credit
700.000
700.000

Account Payable

(Rupiah)

Date
Januari
2004

Explanation
1
1
5
5
6
8
9
10
11
11
12
13
20
21
30

Balance sheet
Purchases
On cash
Purchases
On cash
Purchases
Purchases return
On cash
Supplies
On cash
On cash
Purchases
Purchases
On cash
On cash

Ref.
B-S
P-J
CD-J
P-J
CD-J
P-J
G-J
CD-J
P-J
CD-J
CD-J
P-J
P-J
CD-J
CD-J

Debit

Credit

NO : 2.1.1
Balance
Debit

1.150.000
1.000.000
200.000
750.000
300.000
500.000
100.000
750.000
100.000
150.000
400.000
500.000
800.000
250.000
800.000

Credit
1.150.000
2.150.000
1.950.000
2.700.000
2.400.000
2.900.000
2.800.000
2.050.000
2.150.000
2.000.000
1.600.000
2.100.000
2.900.000
2.650.000
1.850.000

Note Payable

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

NO : 2.1.2
Balance
Debit

360.000

Credit
360.000
360.000

(Rupiah)

Date
Januari
2004

Interest payable
Explanation
1 Balance sheet
16 On cash

Ref.

Debit

B-S
CD-J

100.000

Credit
101.200

NO : 2.1.4
Balance
Debit

Credit
101.200
1.200

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Page 7

General Ledger
Bank payable

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

NO : 2.2.1
Balance
Debit

10.000.000

Credit
10.000.000
10.000.000

Capital

(Rupiah)

Date
Januari
2004

Explanation
1

Balance sheet

Ref.

Debit

B-S

Credit

NO : 3.1
Balance
Debit

12.617.300

Credit
12.617.300
12.617.300

Sales

(Rupiah)

Date
Januari
2004

Explanation
2
3
7
9
12
14
14
18

On cash
Account receivable
On cash
Account receivable
Account receivable
On cash
Account receivable
Account receivable

Ref.

Debit

CR-J
S-J
CR-J
S-J
S-J
CR-J
S-J
S-J

Credit

NO : 4.1
Balance
Debit

1.500.000
1.000.000
500.000
750.000
500.000
1.000.000
600.000
200.000

Credit
1.500.000
2.500.000
3.000.000
3.750.000
4.250.000
5.250.000
5.850.000
6.050.000

(Rupiah)

Date
Januari
2004

Sales discount
Explanation
4 Account receivable
17 Account receivable

Ref.
CR-J
CR-J

Debit

Credit

1.000
8.000

NO : 4.2
Balance
Debit
1.000

Credit

9.000

(Rupiah)

Date
Januari
2004

Sales return and allowances


Explanation
15 Account receivable

Ref.

Debit

G-J

200.000

Credit

NO : 4.3
Balance
Debit
200.000

Credit

200.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 8

General Ledger
Purchases

(Rupiah)

Date
Januari
2004

Explanation
1
4
5
8
13
20
28

Account payable
On cash
Account payable
Account payable
Account payable
Account payable
On cash

Debit

P-J
CD-J
P-J
P-J
P-J
P-J
CD-J

1.000.000
2.000.000
750.000
500.000
500.000
800.000
250.000

Credit

Freight in

(Rupiah)

Date
Januari
2004

Ref.

Explanation

Ref.

13 On cash

Debit

CD-J

Credit

30.000

NO : 5.1.1
Balance
Debit
1.000.000
3.000.000
3.750.000
4.250.000
4.750.000
5.550.000
5.800.000
5.800.000

Credit

NO : 5.1.2
Balance
Debit
30.000

Credit

30.000

Purchases discount

(Rupiah)

Date
Januari
2004

(Rupiah)

Explanation
5
10
12
30

Account payable
Account payable
Account payable
Account payable

Debit

CD-J
CD-J
CD-J
CD-J

Credit

Explanation
9

Ref.

Account payable

Debit

6.000
22.500
12.000
24.000

Purchases return and allowance

Date
Januari
2004

Ref.

NO : 5.1.3
Balance

Debit

G-J

Credit

Credit
6.000
28.500
40.500
64.500
64.500

NO : 5.1.4
Balance
Debit

100.000

Credit
100.000
100.000

Salaries expenses (SALES)

(Rupiah)

Date
Januari
2004

Explanation
15

On cash

Ref.

Debit

CD-J

160.000

Credit

NO : 5.2.1
Balance
Debit
160.000

Credit

160.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 9

General Ledger
Advertising expenses

(Rupiah)

Date
Januari
2004

Explanation
13
25

Debit

CD-J
CD-J

Credit

25.000
10.000

Other Sales expenses

(Rupiah)

Date
Januari
2004

On cash
On cash

Ref.

Explanation
23

On cash

Ref.

Debit

CD-J

Credit

10.000

NO : 5.2.3
Balance
Debit
25.000
35.000
35.000

Credit

NO : 5.2.9.a
Balance
Debit
10.000

Credit

10.000

Freight out

(Rupiah)

Date
Januari
2004

Explanation
2
18

Debit

CD-J
CD-J

Credit

10.000
10.000

Salaries expenses (ADMINISTRATIVE)

(Rupiah)

Date
Januari
2004

On cash
On cash

Ref.

Explanation
15

On cash

Ref.

Debit

CD-J

240.000

Credit

NO : 5.2.9.b
Balance
Debit
10.000
20.000
20.000

Credit

NO : 5.3.1
Balance
Debit
240.000

Credit

240.000

(Rupiah)

Other administrative expenses

Date
Januari
2004

Explanation
23

On cash

Ref.

Debit

CD-J

Credit

15.000

NO : 5.3.9
Balance
Debit
15.000

Credit

15.000

Freight out

(Rupiah)

Date
Januari
2004

Explanation
2
18

On cash
On cash

Ref.

Debit

CD-J
CD-J

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

10.000
10.000

Credit

NO : 5.2.9.b
Balance
Debit
10.000
20.000
20.000

Credit

Page 10

General Ledger
Salaries expenses (ADMINISTRATIVE)

(Rupiah)

Date
Januari
2004

Explanation
15

On cash

Ref.
CD-J

Debit

Credit

240.000

NO : 5.3.1
Balance
Debit
240.000

Credit

240.000

(Rupiah)

Other administrative expenses

Date
Januari
2004

Explanation
23

On cash

Ref.

Debit

CD-J

Credit

15.000

NO : 5.3.9
Balance
Debit
15.000

Credit

15.000

(Rupiah)

Gain/Loss on sales of marketable securities

Date
Januari
2004

Explanation
16

On cash

Ref.

Debit

CD-J

Credit

NO : 6.1
Balance
Debit

10.000

Credit
10.000
10.000

Interest expenses

(Rupiah)

Date
Januari
2004

Explanation
16

On cash

Ref.
CD-J

Debit
100.000

Credit

NO : 6.4
Balance
Debit
100.000

Credit

100.000

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 11

Trial Balance

PT. APA MAE


Trial Balance
31 January, 2004
Acc. No.
1.1.1
1.1.2
1.1.3.a
1.1.3.b
1.1.4
1.1.5
1.1.6
1.1.7
1.1.8
1.1.9
1.2.1
1.2.2.a
1.2.2.b
1.2.3.a
1.2.3.b
2.1.1
2.1.2
2.1.4
2.2.1
3.1
4.1
4.2
4.3
5.1.1
5.1.2
5.1.3
5.1.4
5.2.1
5.2.3
5.2.9.a
5.2.9.b
5.3.1
5.3.9
6.1
6.4

Account title
Cash
Marketable securities
Account receivable
Allowance for doubtful account
Note receivable
Merchandise inventory
Prepaid rent
Prepaid insurance
Supplies
Interest receivable
Land
Building
Accumulated depreciation building
Inventory
Accumulated depreciation inventory
Account payable
Note payable
Interest payable
Bank payable
Capital
Sales
Sales discount
Sales return and allowances
Purchases
Freight in
Purchases discount
Purchases return and allowances
Salaries expense
Advertising expense
Other sales expense
Freight out
Salaries expense
Other general and administrative expense
Gain/Loss on sales of marketable securities
Interest expense

Adjusting
a.
b.
c.
d.
e.
f.
g.
h.

Debit

Credit

8.055.500
400.000
2.450.000
2.500
1.000.000
750.000
240.000
360.000
175.000
6.000
1.000.000
6.200.000
500.000
5.000.000
700.000
1.850.000
360.000
1.200
10.000.000
12.617.300
6.050.000
9.000
200.000
5.800.000
30.000
64.500
100.000
160.000
35.000
10.000
20.000
240.000
15.000
10.000
100.000
32.255.500

32.255.500

January 31, 2004

Sisa persediaan barang dagang di gudang sebesar Rp. 1.000.000,Sewa dimuka; 30% dibebankan pada penjualan dan selebihnya pada administrasi.
Asuransi dimuka; 25% dibebankan pada administrasi dan selebihnya penjualan.
Penyisihan piutang ragu sebesar 30% dari rata-rata piutang.
Depresiasi bangunan dan inventaris; 45% dibebankan pada penjualan dan selebihnya administrasi.
Pendapatan bunga wesel tagih.
Beban bunga wesel bayar.
Beban bunga bank.

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Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 12

Adjusting

a)

Cost of goods sold

= Mb + P Me
= 750.000 + [(5.800.000+30.000)-(64.500+100.000)] 1.000.000
= 5.415.000
Explanation
Mb : Merchandise inventory, begining
P : Purchases
Me : Merchandise inventory, ending

b)

Sales Expenses

Explanation

General and Administratif expenses

c)

Re : Rent expense/month
Pr : Prepaid rent
n : period of prepaid

General and administratif expenses

Explanation

Sales Expenses

d)

Average of Account receivable, =

ie : insurance expense/month
Pi : Prepaid insurance
n : period of prepaid

Allowance for doubtful account = 612.500

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

= 612.500

30% = 183.750

Page 13

Adjusting

e)

Depreciation Building/month

Depreciation Inventory/month

DEPRECIATION
EXPENSES

f)

Sales
Expenses

Generral & Administrative


Expenses

Dep. Building expense

45% x 100.000 =45.000

55% x 100.000 =55.000

Dep. Inventory expense

45% x 100.000 =45.000

55% x 100.000 =55.000

Interest Revenue on Note Receivable


Explanation
Ir
Nr

20.000

g)

: Interest revenue
: Note receivable
: interest
: period of Note receivable

Interest expense on Note Payable


Explanation

10.800

h)

Ie : Interest expense
Np : Note payable
i
: interest
n
: period of Note payable

Interest expense (Bank Payable)


Explanation
Ie
Bp

40.000

: Interest expense/month
: Bank payable
: interest
: period of Bank payable

Catatan :
Besar beban bunga pada hutang bank adalah Rp. 40.000/bulan, dan pembayaran
dilakukan setiap bulan pada tanggal 16 selama 5 tahun, terhitung dari tanggal

peminjaman 16 desember 2003. [n = 5 x 12 = 60]


Mengacu pada special journal dan general ledger, PT APA MAE tertanggal 16 januari 2004
telah melakukan pembayaran beban bunga bank sebesar Rp. 100.000.
Dari pembayaran tersebut, maka terdapat kelebihan pembayaran beban bunga bank

sebesar Rp. 60.000 [100.000-40.000], yang akan diakui sebagai pembayaran beban bunga
dimuka (prepaid interest) pada adjusting journal.

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 14

Adjusting Journal

Date
January
2004

Explanation
31.a

31.a

31.a

31.a

31.a

31.a

Cost of goods sold


Merchandise inventory

Ref

Debit
750.000

750.000

Cost of goods sold


Purchases

5.800.000

Cost of goods sold


Freight in

30.000

Purchases discount
Cost of goods sold

64.500

Purchases return and allowances


Cost of goods sold
Merchandise inventory
Cost of goods sold

5.800.000

30.000

64.500
100.000
100.000
1.000.000
1.000.000

31.b Rent expense (Sales)


Rent expense (Administrative)
Prepaid Rent

9.000
21.000

31.c

30.000
10.000

Insurance expense (Sales)


insurance expense (Administrative)
Prepaid insurance

31.d Bad doubtful expense


Allowance for doubtful account
31.e

30.000

40.000
183.750
183.750

Depr. Building expense (Sales)


Depr. Building expense (Administrative)
Accumulated depreciation building

45.000
55.000

Depr. Inventory expense (Sales)


Depr. Inventory expense (Administrative)
Accumulated depreciation inventory

45.000
55.000

Interest receivable
Interest revenue

20.000

Interest expense of Note Payable


Interest Payable

10.800

31.h Prepaid interest


Interest expense of Bank payable

60.000

31.e

31.f

31.g

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Credit

100.000

100.000

20.000

10.800

60.000

Page 15

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 16

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 17

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 18

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 19

Financial Statement

PT. APA MAE


INCOME STATEMENT
January 31, 2004
REVENUE :
Sales
Sales discount
Sales return and allowances
Net sales
COST OF GOODS SOLD :
Merchandise inventory, beginning
Purchases
Freight in
Purchases discount
Purchases return and allowances
Goods available for sale
Merchandise Inventory, ending
Cost of goods sold

6.050.000
(9.000)
(200.000)
5.841.000

750.000
5.800.000
30.000
(64.500)
(100.000)
6.415.500
(1.000.000)
(5.415.500)

GROSS PROFIT
SALES EXPENSES :
Salaries expense
Advertising expense
Rent expense
Insurance expense
Depreciation building expense
Depreciation inventory expense
Other sales expense
Freight out
GENERAL & ADMINISTRATIVE EXPENSES :
Salaries expense
Rent expense
Insurance expense
Depreciation building expense
Depreciation inventory expense
Bad doubtful expense
Other general and adm. expense
Total expenses
OTHER REVENUE AND EXPENSES :
Gain on sales of marketable securities
Interest revenue
Interest expense

425.500

160.000
35.000
9.000
30.000
45.000
45.000
10.000
20.000
240.000
21.000
10.000
55.000
55.000
183.750
15.000
(933.750)
10.000
20.000
50.800
(20.800)

INCOME SUMMARY (NET LOSS)

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

(529.050)

Page 20

Financial Statement

PT. APA MAE


CAPITAL STATEMENT
January 31, 2004
Capital, 1 January
Income summary

12.617.300
(529.050)

Capital, 31 January

12.088.250

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 21

Closing Journal,
Post Closing Trial Balance
PT. APA MAE
CLOSING JOURNAL
January 31, 2004

Date
Januari
2004

Account Title
31 Sales
Sales discount
Sales return and allowances
31 Sales
Income summary

Ref

Debit

Credit

209.000
9.000
200.000
5.841.000
5.841.000

31 Interest Revenue
Gain on sales of marketable securities
Income summary
31 Income Summary
Cost of goods sold
Sales expenses
General and administrative expenses
Interest expenses
31 PT. APA MAE Capital
Income summary

20.000
10.000
30.000
6.400.050
5.415.500
354.000
579.750
50.800
529.050
529.050

PT. APA MAE


Post Closing Trial Balance
Acc. No.
1.1.1
1.1.2
1.1.3.a
1.1.3.b
1.1.4
1.1.5
1.1.6
1.1.7
1.1.8
1.1.9
1.1.10
1.2.1
1.2.2.a
1.2.2.b
1.2.3.a
1.2.3.b
2.1.1
2.1.2
2.1.4
2.2.1
3.1

January 31, 2004


Account title
Cash
Marketable securities
Account receivable
Allowance for doubtful account
Note receivable
Merchandise inventory
Prepaid rent
Prepaid insurance
Supplies
Interest receivable
Prepaid interest
Land
Building
Accumulated depreciation building
Inventory
Accumulated depreciation inventory
Account payable
Note payable
Interest payable
Bank payable
Capital

Debit
8.055.500
400.000
2.450.000

186.250
1.000.000
1.000.000
210.000
320.000
175.000
26.000
60.000
1.000.000
6.200.000
600.000
5.000.000

25.896.500
Yoyok kurniawan (090462201.387)
Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Credit

800.000
1.850.000
360.000
12.000
10.000.000
12.088.250
25.896.500

Page 22

Yoyok kurniawan (090462201.387)


Fakultas Ekonomi, Universitas Maritim Raja Ali Haji

Page 23