Sekar Store

Trial Balance
January 31, 2017

Accounts Debit Credit

Cash Rp 1,000,000
Equipment
Laptop Rp 5,000,000
Accumulated Depreciation Laptop Rp 416,667
Smartphone Rp 1,000,000
Accumulated Depreciation Smartphone Rp 138,889
Sekar Store Capital Rp 6,444,444
Total Rp 7,000,000 Rp 7,000,000

Equipment Cost Date

Laptop (Asus) Rp 5,000,000 August 1, 2016

Smartphone (Evercross) Rp 1,000,000 August 1, 2016
 Sekar Store
General Journal

Date Accounts Debit Credit

January 5, 2017 Inventory Rp 244,000

Cash Rp 244,000
Cash Rp 280,000
Sales Revenue Rp 280,000
COGS Rp 244,000
Inventory Rp 244,000
January 6, 2017 Inventory Rp 210,000
Cash Rp 210,000
Cash Rp 270,000
Sales Revenue Rp 270,000
COGS Rp 210,000
Inventory Rp 210,000
January 7, 2017 Inventory Rp 290,000
Cash Rp 290,000
Cash Rp 320,000
Sales Revenue Rp 320,000
COGS Rp 290,000
Inventory Rp 290,000
January 10, 2017 Inventory Rp 340,000
Cash Rp 340,000
Cash Rp 392,000
Sales Revenue Rp 392,000
COGS Rp 340,000
Inventory Rp 340,000
January 11, 2017 Inventory Rp 1,312,600
Cash Rp 1,312,600
Cash Rp 1,498,000
Sales Revenue Rp 1,498,000
COGS Rp 1,312,600
Inventory Rp 1,312,600
January 14, 2017 Inventory Rp 265,000
Cash Rp 265,000
Cash Rp 314,000
Sales Revenue Rp 314,000
COGS Rp 265,000
Inventory Rp 265,000
January 28, 2017 Inventory Rp 521,800
Cash Rp 521,800
Cash Rp 570,000
Sales Revenue Rp 570,000
 COGS Rp 521,800
Inventory Rp 521,800
January 31, 2017 Utility Expense Rp 50,000
Cash Rp 50,000
Supplies Expense Rp 10,000
Cash Rp 10,000
Cash Rp 1,158
Interest Revenue Rp 1,158
Miscellaneous Adm Expense Rp 12,500
Cash Rp 12,500
Adjusting Entries
January 31, 2017 Depreciation Expense Rp 83,333
Accumulated Depreciation Laptop Rp 83,333
Depreciation Expense Rp 27,778
Accumulated Depreciation Smartphone Rp 27,778
 Sekar Store
Closing Entries

Date Accounts Debit

January 31, 2017 Sales Revenue Rp 3,644,000

Interest Revenue Rp 1,158
Income Summary
Income Summary Rp 3,367,011
COGS
Utility Expense
Depreciation Expense
Supplies Expense
Miscellaneous Adm Expense
Income Summary Rp 278,147
Sekar Store Capital
 Credit

Rp 3,645,158

Rp 3,183,400
Rp 50,000
Rp 111,111
Rp 10,000
Rp 12,500

Rp 278,147
$ -
 Cash COGS
1-Jan Rp 1,000,000 5-Jan Rp 244,000 5-Jan Rp 244,000
5-Jan Rp 280,000 6-Jan Rp 210,000 6-Jan Rp 210,000
6-Jan Rp 270,000 7-Jan Rp 290,000 7-Jan Rp 290,000
7-Jan Rp 320,000 10-Jan Rp 340,000 10-Jan Rp 340,000
10-Jan Rp 392,000 11-Jan Rp 1,312,600 11-Jan Rp 1,312,600
11-Jan Rp 1,498,000 14-Jan Rp 265,000 14-Jan Rp 265,000
14-Jan Rp 314,000 28-Jan Rp 521,800 28-Jan Rp 521,800
28-Jan Rp 570,000 31-Jan Rp 50,000
31-Jan Rp 1,158 31-Jan Rp 10,000
31-Jan Rp 12,500
4,645,158 3,255,900 3,183,400
bal. 1,389,258 bal. 3,183,400

Utility Expense Equipment

31-Jan Rp 50,000 1-Jan Rp 5,000,000
1-Jan Rp 1,000,000

50,000 -
bal. 50,000 6,000,000
bal. 6,000,000

Accumulated Depreciation Laptop Accumulated Depreciation Smartphone

31-Jan Rp 416,667 31-Jan
31-Jan Rp 83,333 31-Jan

- 500,000 -
bal. (500,000) bal. (166,667)

Miscellaneous Adm. Expense

31-Jan Rp 12,500

12,500 -
bal. 12,500
OGS Inventory Sales Revenue
5-Jan Rp 244,000 5-Jan Rp 244,000
6-Jan Rp 210,000 6-Jan Rp 210,000
7-Jan Rp 290,000 7-Jan Rp 290,000
10-Jan Rp 340,000 10-Jan Rp 340,000
11-Jan Rp 1,312,600 11-Jan Rp 1,312,600
14-Jan Rp 265,000 14-Jan Rp 265,000
28-Jan Rp 521,800 28-Jan Rp 521,800

- 3,183,400 3,183,400
bal. - bal.

pment Anggraini's Capital Depreciation Expen

1-Jan Rp 6,444,444 31-Jan
31-Jan

- 6,444,444
- bal. (6,444,444)
bal.

eciation Smartphone Interest Revenue Supplies Expense

Rp 138,889 31-Jan Rp 1,158 31-Jan
Rp 27,778

- 1,158
166,667 bal. (1,158) bal.
 Sales Revenue
5-Jan Rp 280,000
6-Jan Rp 270,000
7-Jan Rp 320,000
10-Jan Rp 392,000
11-Jan Rp 1,498,000
14-Jan Rp 314,000
28-Jan Rp 570,000

- 3,644,000
(3,644,000)

Depreciation Expense
Rp 83,333
Rp 27,778

111,111 -
111,111

Supplies Expense
Rp 10,000

10,000 -
10,000
 Sekar Store
Income Statement Statem
For The Year Ended January 31, 2017 For The Ye

Sales Revenue Rp 3,644,000 Sekar Store, January 1

COGS Rp 3,183,400 Add: Net Income
Gross Profit Rp 460,600 Sekar Store, January 3
Expense
Utility Expense Rp 50,000
Depreciation Expense Rp 111,111
Supplies Expense Rp 10,000
Total Expense -171111.1111111
Other Income and Expense
Interest Revenue Rp 1,158
Miscellaneous Adm Expense Rp 12,500 -11342.35930833
Net Income Rp 278,147
 Sekar Store
Statement of Owner's Equity
For The Year Ended January 31, 2017

Sekar Store, January 1 Rp 6,444,444

Add: Net Income Rp 278,147
Sekar Store, January 31 Rp 6,722,591
 Sekar Store
Statement of Financial Position
January 31, 2017

Non-Current Asset
Laptop Rp 5,000,000
Accumulated Depreciation Laptop Rp (500,000.00)
Smartphone Rp 1,000,000
Accumulated Depreciation Smartphone Rp (166,666.67)
Total Non-Current Asset Rp 5,333,333
Current Asset
Cash Rp 1,389,258
Total Current Asset Rp 1,389,258
Total Assets Rp 6,722,591

Liabilities Rp -
Total Liabilities Rp -

Equity
Sekar Store Capital Rp 6,722,591
Total Equity Rp 6,722,591
Total Equity and Liability Rp 6,722,591