Sales Journal

Date Invoice Customer Post. Ref.

Debit
Number
Accounts
Receivable
(A/R)
2010
3-Jan 1 Toko CC V 600,000
17-Jan 2 Toko AA V 400,000
20-Jan 3 Toko BB V 650,000
25-Jan 4 Toko AA V 500,000
26-Jan 5 Toko CC V 400,000
2,550,000
(102)

Purchase Journal
Date Invoice Creditor Termin Post Ref.
Number

2010
10-Jan PT. ZZ 3/10, n/30 V
20-Jan PT. XX 2/10, n/30 V
21-Jan PT. YY 2/10, n/30 V

Cash Receipts Journal

Date Document Description Post Ref. Debit
Cash

2010
 1-Jan Toko AA V 250,000
8-Jan Penjualan Tunai 240,000
13-Jan Toko CC V 588,000
15-Jan Penjualan Tunai 185,000
22-Jan Penjualan Tunai 250,000
30-Jan Toko AA V 400,000
30-Jan Toko BB V 637,000
31-Jan Penjualan Tunai 75,000
2,625,000
(101)

Cash Disbursements Journal

Date Document Description Post Ref. Debit
Other
Accounts

2010
11-Jan PT. XX V
14-Jan Electricity &Telephone Expense 48,000

15-Jan Pembelian Tunai

18-Jan PT. ZZ V
19-Jan PT. YY V
31-Jan Salaries Expense 450,000
498,000

General Journal
Date Accounts Name Ref. Debit

23-Jan Accounts Payable PT. YY 201/V 100,000

Purchase Return 412/V
29-Jan Sales Return 402/V 50,000
 Accounts Receivable Toko CC 102/V
Total 150,000
 Credit

Sales

600,000
400,000
650,000
500,000
400,000
2,550,000
(401)

nal
Debit Credit
Other Accounts Purchase Accounts
Payable
Accounts Amount (A/P)

600,000 600,000
500,000 500,000
450,000 450,000
1,550,000 1,550,000
(411) (201)

urnal
Debit Credit
Sales Sales Accounts Other
Discount Receivable Accounts
(A/R)
 250,000
240,000
12,000 600,000
185,000
250,000
400,000
13,000 650,000
75,000
25,000 750,000 1,900,000
(402) (401) (102)

Journal
Debit Credit
Accounts Purchases Purchases Cash
Payable Discounts
(A/P)

175,000 175,000
48,000

450,000 450,000
600,000 18,000 582,000
125,000 125,000
450,000
900,000 450,000 18,000 1,830,000
(201) (411) (413) (101)

Credit

100,000
 50,000
150,000
 Subsidiary Ledger A/R Per 31 January 2010 Subsidiary Ledger A/P Per 31

Toko AA PT. XX
Beginning
1-Jan Balance 250,000 1-Jan CRJ 250,000 11-Jan CDJ
17-Jan SJ 400,000 30-Jan CRJ 400,000
25-Jan SJ 500,000

Toko BB PT. YY
Beginning
1-Jan Balance 100,000 30-Jan CRJ 650,000 19-Jan CDJ
20-Jan SJ 650,000 23-Jan GJ

Toko CC PT. ZZ
3-Jan SJ 600,000 13-Jan CRJ 600,000 18-Jan CDJ
26-Jan SJ 400,000 29-Jan GJ 50,000

Schedule of A/R per 31 Januari 2010 Schedule of A/P per 31 Januari 20

1. Toko AA 500,000 1. PT. XX
2. Toko BB 100,000 2. PT. YY
3. Toko CC 350,000 3. PT. ZZ
950,000
bsidiary Ledger A/P Per 31 January 2010

PT. XX
Beginning
175,000 1-Jan Balance 175,000
20-Jan PJ 500,000

PT. YY
Beginning
125,000 1-Jan Balance 125,000
100,000 21-Jan PJ 450,000

PT. ZZ
600,000 10-Jan PJ 600,000

le of A/P per 31 Januari 2010

500,000
350,000
0
850,000
 GENERAL LEDGER (SEBELUM Adjusting Journal /Jurnal Penyesuaian)

CASH 101 SALES

Beginning
1-Jan Balance 700,000 31-Jan CDJ 1,830,000
31-Jan CRJ 2,625,000

ACCOUNTS RECEIVABLE 102 SALES DISCOUNT

Beginning
1-Jan Balance 350,000 29-Jan GJ 50,000 31-Jan CRJ
31-Jan SJ 2,550,000 31-Jan CRJ 1,900,000

ALLOWANCE FOR BAD DEBT 103 SALES RETURN

29-Jan GJ

MERCHANDISE INVENTORY 104 PURCHASES

Beginning
1-Jan Balance 600,000 31-Jan PJ
31-Jan CDJ

OFFICE EQUIPMENT 121 PURCHASE RETURN

Beginning
1-Jan Balance 1,000,000

ACCUMULATED DEPR - OFFICE EQUIPMENT

122 PURCHASE DISCOUN
Beginning
1-Jan Balance 250,000

ELECTRICITY,WATER & TEL

ACCOUNTS PAYABLE 201 EXPENSE
Beginning
GJ
23-Jan 100,000 1-Jan Balance 300,000 31-Jan CDJ
31-Jan CDJ 900,000 31-Jan PJ 1,550,000

OTHER PAYABLE 202 SALARIES EXPENSE

31-Jan CDJ
 AMAN, CAPITAL 301 BAD DEBT EXPENSE
Beginning
1-Jan Balance 2,100,000

INCOME SUMMARY 302 OTHER EXPENSE

DEPRECIATION EQUIPMENT
l /Jurnal Penyesuaian)

SALES 401

31-Jan SJ 2,550,000
31-Jan CRJ 750,000

SALES DISCOUNT 402

25,000

SALES RETURN 403

50,000

PURCHASES 411

1,550,000
450,000

PURCHASE RETURN 412

23-Jan GJ 100,000

PURCHASE DISCOUNT 413

31-Jan CDJ 18,000

ECTRICITY,WATER & TELEPHONE

EXPENSE 501

48,000

SALARIES EXPENSE 502

450,000
 BAD DEBT EXPENSE 503

OTHER EXPENSE 504

RECIATION EQUIPMENT EXPENSE 505

 Perusahaan Dagang Aman
ADJUSTING JOURNAL
Per 31 January 2010
Date Accounts Name Ref. Debit

2010

31-Jan Bad Debt Expense 503 66,000

Allowance for Bad Debt 103

31-Jan Income Summary 302 600,000

Merchandise Inventory-Beginning 104

Merchandise Inventory-Endding 104 800,000

Income Summary 302

31-Jan Depreciation Equipment Expense 505 125,000

Accumulated Depr- Office Equipment 122

31-Jan Other Expense 504 50,000

Other Payable 202

Total 1,641,000
Credit

66,000

600,000

800,000

125,000

50,000

1,641,000
 Perusahaan Dagang "Aman"
TRIAL BALANCE
Per 31 January 2010

Accounts
Account Name Debit
Number
101 Cash 1,495,000
102 Accounts Receivable 950,000
103 Merchandise of Inventory 600,000
121 Equipment 1,000,000
122 Accumulated Depreciation-Office Equipment
201 Accounts Payable
301 Mr. Aman, Capital
401 Sales
402 Sales Return 50,000
403 Sales Discounts 25,000
411 Purchases 2,000,000
412 Purchases Return
413 Purchase Discounts
501 Electricity, Water and Telephone Expense 48,000
502 Salaries Expense 450,000
Total 6,618,000
Credit

250,000
850,000
2,100,000
3,300,000

100,000
18,000

6,618,000
 GENERAL LEDGER (SETELAH Adjusting Journal /Jurnal Penyesuaian)

CASH 101 SALES

Beginning
1-Jan Balance 700,000 31-Jan CDJ 1,830,000
31-Jan CRJ 2,625,000

ACCOUNTS RECEIVABLE 102 SALES DISCOUNT

Beginning
1-Jan Balance 350,000 31-Jan CRJ 1,900,000 31-Jan CRJ
31-Jan SJ 2,550,000 29-Jan GJ 50,000

ALLOWANCE FOR BAD DEBT 103 SALES RETURN

31-Jan AJ 66,000 31-Jan GJ

MERCHANDISE INVENTORY 104 PURCHASES

Beginning
1-Jan Balance 600,000 31-Jan AJ 600,000 31-Jan PJ
31-Jan AJ 800,000 31-Jan CDJ

OFFICE EQUIPMENT 121 PURCHASE RETURN

Beginning
1-Jan Balance 1,000,000

ACCUMULATED DEPR - OFFICE EQUIPMENT

122 PURCHASE DISCOUN
Beginning
1-Jan Balance 250,000
31-Jan AJ 125,000

ELECTRICITY,WATER & TEL

ACCOUNTS PAYABLE 201 EXPENSE
Beginning
CDJ
31-Jan 900,000 1-Jan Balance 300,000 31-Jan CDJ
23-Jan GJ 100,000 31-Jan PJ 1,550,000

OTHER PAYABLE 202 SALARIES EXPENSE

31-Jan AJ 50,000 31-Jan CDJ
 AMAN, CAPITAL 301 BAD DEBT EXPENSE
Beginning
1-Jan Balance 2,100,000 31-Jan AJ

INCOME SUMMARY 302 OTHER EXPENSE

31-Jan AJ 600,000 31-Jan AJ 800,000 31-Jan AJ

DEPRECIATION EQUIPMENT
31-Jan AJ
l /Jurnal Penyesuaian)

SALES 401

31-Jan SJ 2,550,000
31-Jan CRJ 750,000

SALES DISCOUNT 402

25,000

SALES RETURN 403

50,000

PURCHASES 411

1,550,000
450,000

PURCHASE RETURN 412

23-Jan GJ 100,000

PURCHASE DISCOUNT 413

31-Jan CDJ 18,000

ECTRICITY,WATER & TELEPHONE

EXPENSE 501

48,000

SALARIES EXPENSE 502

450,000
 BAD DEBT EXPENSE 503

66,000

OTHER EXPENSE 504

50,000

RECIATION EQUIPMENT EXPENSE 505

125,000
 Perusahaan Dagang A
WORK SHEET
Per 31 January 201

Accounts Trial Balance Adjusment

Accounts Name
Code Debit Credit Debit
101 Cash 1,495,000
102 Accounts Receivable 950,000
103 Allowance for bad debt
104 Mechandise Inventory 600,000 800,000
121 Office Equipment 1,000,000
122 Accumulated Depr-Office Equipment 250,000
201 Accounts Payable 850,000
202 Other Payable
301 Aman, Capital 2,100,000
302 Income Summary 600,000
401 Sales 3,300,000
402 Sales Discount 25,000
403 Sales Return 50,000
411 Purchases 2,000,000
412 Purchase Return 100,000
413 Purchase Discounts 18,000
501 Electricity,Water & Telephone Expense 48,000
502 Salaries Expense 450,000
503 Bad debt expense 66,000
504 Other Expense 50,000
505 Depreciation Equipment Expense 125,000
Total 6,618,000 6,618,000 1,641,000
Net Income/Profit
sahaan Dagang Aman
WORK SHEET
er 31 January 2010

Adjusment Adjusted Trial Balance Income Statement Balance Sheet

Credit Debit Credit Debit Credit Debit
1,495,000 1,495,000
950,000 950,000
66,000 66,000
600,000 800,000 800,000
1,000,000 1,000,000
125,000 375,000
850,000
50,000 50,000
2,100,000
800,000 600,000 800,000 600,000 800,000
3,300,000 3,300,000
25,000 25,000
50,000 50,000
2,000,000 2,000,000
100,000 100,000
18,000 18,000
48,000 48,000
450,000 450,000
66,000 66,000
50,000 50,000
125,000 125,000
1,641,000 7,659,000 7,659,000 3,414,000 4,218,000 4,245,000
804,000
4,218,000 4,218,000 4,245,000
Balance Sheet
Credit

66,000

375,000
850,000
50,000
2,100,000

3,441,000
804,000
4,245,000
 PERUSAHAAN DAGANG "AMAN"
INCOME statement
per 31 JANUARY 2010

Revenue :
Sales 3,300,000
Sales Return (50,000)
Sales Discount (25,000)
Net Sales

Cost of Goods Sold:

Merchandise Inventory (Beginning/Awal) 600,000
Purchase 2,000,000
Purchase Return (100,000)
Purchase Discounts (18,000)
Net Purchase 1,882,000
Goods Available for Sale 2,482,000
Merchandise Inventory (Ending/Akhir) (800,000)
Cost of Goods Sold
Gross Profit

Operating Expense :
Electricity,Water & Telephone Expense 48,000
Salaries Expense 450,000
Other Expense 50,000
Depreciation Equipment Expense 125,000
Total Operating Expense

Non Operating Revenue:

--------------------------------------
Non Operating Expense;
Bad Debt Expense
Net Income/Profit

PERUSAHAAN DAGANG "AMAN"

 capital statement
per 31 January 2010
Tn. Aman, Capital 1 January 2010
Net Income/Profit
Drawing
Tn. Aman, Capital 31 January 2010

PERUSAHAAN DAGANG "AMAN"

balance sheet
Per 31 January 2010
Current Assets : Current Payable:
Cash 1,495,000 Account Payable
Accounts Receivable 950,000
Allowance for bad debt (66,000)
Merchadise of Inventory 800,000 Other Payable

Fixed Assets: Owner's Equity:

Office Equipment 1,000,000 Tn. Aman Capital
Accumulated Depr-Office Equipment (375,000)
TOTAL 3,804,000
 3,225,000

(1,682,000)
1,543,000

(673,000)

(66,000)
804,000
2,100,000
804,000
0
2,904,000

850,000

50,000

2,904,000

3,804,000