ACCOUNT LIST

ACC NO ACCOUNT NAME D/C ACC BS/PL ACC

1000 Assets - -
1100 Current Assets - -
1111 Cash On Hand D BS
1112 Cash In Bank D BS
1113 Account Receivable D BS
1114 Marchandise Inventory D BS
1115 Supplies D BS
1116 Prepaid Rent D BS
1117 Prepaid Insurance D BS
1118 Prepaid Advertising D BS
1200 Fixed Assets - -
1211 Land D BS
1212 Building D BS
1213 Accumulated Depretiation Building C BS
1216 Equipment (Etalase) D BS
1217 Accumulated Depretiation Equipment C BS
2000 Liability - -
2100 Current Liability - -
2111 Account Payable C BS
2112 Salaries Payable C BS
2113 Unearned Revenue C BS
2200 Long Term Liability - -
2201 Bank Loan C BS
3000 Equity - -
3100 Capital C BS
3200 Withdrawl D BS
4000 Income - -
4100 Sales C PL
4200 Sales Return D PL
4300 Sales Discount D PL
5000 Cost of Goods Sold D PL
5100 COGS-Inventory D PL
5200 Purchases D PL
5300 Purchases Return C PL
5400 Purchases Discount C PL
6000 Expense - -
6101 Salaries Expense D PL
6102 Rent Expense D PL
6103 Insurance Expense D PL
6104 Utilities Expense D PL
6105 Supplies Expense D PL
6201 Depretiation Expense of Building D PL
6202 Depretiation Expense of Vehicle D PL
6203 Depretiation Expense of Equipment D PL
7000 Profit or Loss Summary C PL
8000 Other Income - -
8100 Interest Income C PL
9000 Other Expense - -
9100 Interest Expense D PL
 Kode Nama Barang Kuantitas Harga Beli Saldo Harga Jual
BL-001 Lampu LED - Hannochs 25 W SP 8 Rp 45,500 Rp 364,000 Rp 65,000
BL-002 Lampu LED - Hannochs Energy 15 W 5 Rp 94,500 Rp 472,500 Rp 135,000
BL-003 Lampu LED - Hannochs 3 W 7 Rp 14,000 Rp 98,000 Rp 20,000
BL-004 Lampu LED - Hannochs 26 W 4 Rp 26,600 Rp 106,400 Rp 38,000
BL-005 Lampu LED - Hannochs 23 W 8 Rp 24,500 Rp 196,000 Rp 35,000
BS-001 Stop Kontak - Koch Soho 3 lubang 7 Rp 12,600 Rp 88,200 Rp 18,000
BS-002 Stop Kontak - Koch Soho 5 lubang 5 Rp 14,000 Rp 70,000 Rp 20,000
BS-003 Stop Kontak - Uticon 6 lubang 3 Rp 44,100 Rp 132,300 Rp 63,000
BS-004 Saklar - Panasonic single 2 Rp 9,800 Rp 19,600 Rp 14,000
BS-005 Saklar - Neo c- Metro 4 Rp 35,000 Rp 140,000 Rp 50,000
BS-006 Saklar Merah 4 K 2 Rp 3,500 Rp 7,000 Rp 4,550
BS-007 Saklar Togel 3 Rp 2,500 Rp 7,500 Rp 3,250
BS-008 Saklar Merah Menengah 4 Rp 1,900 Rp 7,600 Rp 2,470
BS-009 Saklar - Schneider Classic 2 Rp 28,000 Rp 56,000 Rp 40,000
BB-001 Baterai - Panasonic Red Alkaline 5 Rp 9,100 Rp 45,500 Rp 13,000
BB-002 Baterai - Panasonic Evolta Alkaline AA 5 Rp 10,500 Rp 52,500 Rp 15,000
BB-003 Baterai - ABC Alkaline LR6 5 Rp 13,300 Rp 66,500 Rp 19,000
BP-001 Pompa air - Shimizu Water Pump - 135 E 1 Rp 455,000 Rp 455,000 Rp 650,000
BP-002 Pompa air - Shimizu Water Pump - 116 1 Rp 210,000 Rp 210,000 Rp 300,000
BG-001 Selang gas - Rinnai 1 Rp 111,300 Rp 111,300 Rp 159,000
BG-002 Selang gas - Winn gas 1 Rp 60,200 Rp 60,200 Rp 86,000
BG-003 Selang gas - Miyako 2 Rp 53,200 Rp 106,400 Rp 76,000
BP-001 Pemanas air - Eelic Mug - 8011 3 Rp 31,500 Rp 94,500 Rp 45,000
BP-002 Pemanas air - Arashi Kettle 4 Rp 73,500 Rp 294,000 Rp 105,000
BK-001 LPG 12 kg 3 Rp 105,000 Rp 315,000 Rp 150,000
BK-002 LPG 3 kg 5 Rp 15,400 Rp 77,000 Rp 22,000
BK-003 Kabel Antena 5 Rp 14,000 Rp 70,000 Rp 20,000
BK-004 Kabel Twistic 10 Rp 2,800 Rp 28,000 Rp 4,000
BK-005 Isolasi 5 Rp 5,600 Rp 28,000 Rp 8,000
BK-006 Doble Zape 3 Rp 7,700 Rp 23,100 Rp 11,000
BK-007 Aica Aibon 4 Rp 8,400 Rp 33,600 Rp 12,000
BK-008 Tang Kombinasi 3 Rp 14,000 Rp 42,000 Rp 20,000
BK-009 Obeng +- 4 Rp 10,500 Rp 42,000 Rp 15,000
BK-010 Tekor Ob 2 Rp 26,600 Rp 53,200 Rp 38,000
BK-011 SS Visalux 5 Rp 10,500 Rp 52,500 Rp 15,000
BK-012 SC Visalux 3 Rp 7,700 Rp 23,100 Rp 11,000
BK-013 Fitting Gantung 5 Rp 3,500 Rp 17,500 Rp 5,000
BK-014 Klur IKK 4 Rp 13,300 Rp 53,200 Rp 19,000
BK-015 Klur Twistic 5 Rp 4,200 Rp 21,000 Rp 6,000
BK-016 Tang Rafid 2 Rp 11,900 Rp 23,800 Rp 17,000
BK-017 Kap Lampu 2 Rp 21,000 Rp 42,000 Rp 30,000
BK018 Kipas Angin 3 Rp 105,000 Rp 315,000 Rp 150,000
BK019 Mata Pisau 3 Rp 40,000 Rp 120,000 Rp 52,000
Rp 4,641,000
 Keterangan Peralatan (Etalase) Tanah Bangunan Toko
Harga Perolehan Rp 10,000,000.00 Rp 150,000.00 Rp 80,000,000.00
Tanggal Perolehan 1/1/2015 1/1/2008 1/1/2008
Umur Ekonomis (tahun) 5 - 25
Penyusutan/tahun Rp 2,000,000.00 - Rp 3,200,000.00
Penyusutan/bln Rp 166,666.67 - Rp 266,666.67

Daftar Pelanggan
Code C01
Name TOKO AFI
Adress PS RAYA
City PADANG
Saldo Rp 1,000,000.00

Daftar Pemasok
Code V01
Name ACHAK ELEKTRONIK
Adress PS RAYA
City PADANG
Saldo Rp 500,000.00
 TOKO RAHMALIA
TRIAL BALANCE
PER 6/1/2019

ACC NO ACCOUNT NAME

1000 Assets
1100 Current Assets
1111 Cash On Hand Rp 147,000
1112 Cash In Bank Rp 15,000,000
1113 Account Receivable Rp 1,000,000
1114 Marchandise Inventory Rp 4,641,000
1115 Supplies Rp 500,000
1116 Prepaid Rent
1117 Prepaid Insurance
1118 Prepaid Advertising
1200 Fixed Assets
1211 Land Rp 150,000,000
1212 Building Rp 80,000,000
1213 Accumulated Depretiation Building Rp 45,666,667
1216 Equipment (Etalase) Rp 10,000,000
1217 Accumulated Depretiation Equipment Rp 5,520,833
2000 Liability
2100 Current Liability
2111 Account Payable Rp 500,000
2112 Salaries Payable
2113 Unearned Revenue
2200 Long Term Liability
2201 Bank Loan
3000 Equity
3100 Capital Rp 209,600,500
3200 Withdrawl
4000 Income
4100 Sales
4200 Sales Return
4300 Sales Discount
5000 Cost of Goods Sold
5100 COGS-Inventory
5200 Purchases
5300 Purchases Return
5400 Purchases Discount
6000 Expense
6101 Salaries Expense
6102 Rent Expense
6103 Insurance Expense
6104 Utilities Expense
6105 Supplies Expense
6201 Depretiation Expense of Building
6202 Depretiation Expense of Vehicle
6203 Depretiation Expense of Equipment
7000 Profit or Loss Summary
8000 Other Income
8100 Interest Income
9000 Other Expense
9100 Interest Expense
 TOKO RAHMALIA
CASH JOURNAL
MONTH : JUNE 2019

DATE CODE BKM BKK

6/1/2019
6/2/2019
6/3/2019
6/10/2019
6/10/2019
6/11/2019
6/11/2019 1113 - TOKO AFI
6/14/2019
6/15/2019
6/17/2019
6/18/2019 2111 - ACHAK ELEKTRONIK
6/20/2019
6/22/2019
6/23/2019
6/24/2019
6/26/2019
6/28/2019 1113 - TOKO AFI
6/29/2019 2111 - ACHAK ELEKTRONIK
6/30/2019

TOTAL
 TOKO RAHMALIA
CASH JOURNAL
MONTH : JUNE 2019

CASH
URAIAN DB ACC CR ACC
DR

OPENING BALANCE Rp 147,000

PENJUALAN TUNAI BRG DGG 1111 4100 Rp 675,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 110,000
PEMBELIAN TUNAI BRG DGG 1114 1111
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 282,000
PEMBELIAN TUNAI BRG DGG 1114 1111
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 58,000
PENERIMAAN PELUNASAN BULAN LALU 1111 1113 Rp 1,000,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 601,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 78,000
PEMBELIAN TUNAI BRG DGG 1114 1111
PEMBAYARAN HUTANG BULAN LALU 2111 1111
PEMBAYARAN LISTRIK DAN AIR 6104 1111
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 750,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 480,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 815,000
PENJUALAN TUNAI BRG DGG 1111 4100 Rp 69,000
PENERIMAAN PELUNASAN 1111 1113 Rp 376,320
PEMBAYARAN HUTANG 2111 1111
PENYETORAN KE BANK 1112 1111

TOTAL Rp 5,441,320
CASH
SALDO
CR

Rp 147,000
Rp 822,000
Rp 932,000
Rp 172,200 Rp 759,800
Rp 1,041,800
Rp 77,000 Rp 964,800
Rp 1,022,800
Rp 2,022,800
Rp 2,623,800
Rp 2,701,800
Rp 157,500 Rp 2,544,300
Rp 500,000 Rp 2,044,300
Rp 125,000 Rp 1,919,300
Rp 2,669,300
Rp 3,149,300
Rp 3,964,300
Rp 4,033,300
Rp 4,409,620
Rp 270,630 Rp 4,138,990
Rp 2,069,495 Rp 2,069,495

Rp 3,371,825
 TOKO RAHMALIA
BANK JOURNAL
MONTH : JUNE 2019

DATE CODE DOC URAIAN DB ACC

OPENING BALANCE
6/10/2019 PEMBAYARAN TELEPON 6104
PEMBAYARAN BPJS 6103

TOTAL
 CASH
CR ACC SALDO
DR CR

Rp 15,000,000 Rp 15,000,000
1112 Rp 150,000 Rp 14,850,000
1112 Rp 180,000 Rp 14,670,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 15,000,000 Rp 330,000
 TOKO RAHMALIA
PURCHASES JOURNAL
MONTH : JUNE 2019

DATE CODE BPB URAIAN DB ACC

6/27/2019 2111 - ACHAK ELEKTRONIK PEMBELIAN BRG DGG 1114

TOTAL
MALIA
OURNAL
NE 2019

PURCHASE
CR ACC PURCHASE DB ACC CR ACC
DISCOUNT

2111 Rp 279,000.00 2111 1114 Rp 8,370.00

Rp 279,000.00 Rp 8,370.00
 TOKO RAHMALIA
SALES JOURNAL
MONTH: JUNE 2019

DATE CODE FACTUR URAIAN DB ACC CR ACC

6/18/2019 1113 - TOKO AFI PENJUALAN BRG DGG 1113 4100

TOTAL
 PURCHASE
SALES DB ACC CR ACC
DISCOUNT

Rp 384,000 4300 1113 Rp 7,680.00

Rp 384,000.00 Rp 7,680.00
 TOKO RAHMALIA
GENERAL JOURNAL
MONTH : JUNE 2019

DEBIT
DATE CODE NO BUKTI URAIAN
DB ACC

6/1/2019 COGS-Inventory 5100

Marchendise Inventory

6/2/2019 COGS-Inventory 5100

Marchandise Inventory

6/10/2019 COGS-Inventory 5100

Marchandise Inventory

6/11/2019 COGS-Inventory 5100

Marchandise Inventory

6/14/2019 COGS-Inventory 5100

Marchandise Inventory

6/15/2019 COGS-Inventory 5100

Marchandise Inventory

6/18/2019 COGS-Inventory 5100

Marchandise Inventory

6/22/2019 COGS-Inventory 5100

Marchandise Inventory

6/22/2019 Cash On Hand 1111

Marchandise Inventory

6/23/2019 COGS-Inventory 5100

Marchandise Inventory

6/24/2019 COGS-Inventory 5100

Marchandise Inventory

6/26/2019 COGS-Inventory 5100

Marchandise Inventory

6/29/2019 Sales Return 4200

Cash On Hand
 Marchandise Inventory 1114
COGS-Inventory

6/30/2019 Depretiation Expense of Equipment 6203

Accumulated Depretiation Equipment

Depretiation Expense of Building 6201

Accumulated Depretiation Building

Supplies Expense 6105

Supplies

TOTAL
A
AL
19

DEBIT CREDIT
TOTAL CR ACC TOTAL

Rp 472,500
1114 Rp 472,500

Rp 77,000
1114 Rp 77,000

Rp 197,400
1114 Rp 197,400

Rp 40,600
1114 Rp 40,600

Rp 420,700
1114 Rp 420,700

Rp 54,600
1114 Rp 54,600

Rp 268,800
1114 Rp 268,800

Rp 525,000
1114 Rp 525,000

Rp 94,500
1114 Rp 94,500

Rp 336,000
1114 Rp 336,000

Rp 570,500
1114 Rp 570,500

Rp 48,300
1114 Rp 48,300

Rp 50,000
1111 Rp 50,000
Rp 35,000
5100 Rp 35,000

Rp 166,667
1217 Rp 166,667

Rp 266,667
1213 Rp 266,667

Rp 50,000
1115 Rp 50,000

Rp 3,674,233 Rp 3,674,233
 TOKO RAHMALIA
GENERAL LEDGER
MONTH : JUNE 2019

ACC NO : 1111
ACC NAME : Cash On Hand
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp 5,294,320 Rp 3,371,825
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp 94,500 Rp 50,000

1111 Rp 147,000 Rp 5,388,820 Rp 3,421,825

ACC NO : 1112
ACC NAME : Cash In Bank
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp 2,069,495 Rp -
2 BANK Rp - Rp 330,000
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

1112 Rp 15,000,000 Rp 2,069,495 Rp 330,000

ACC NO : 1113
ACC NAME : Account Receivable
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp 1,376,320
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp 384,000 Rp 7,680
5 JU Rp - Rp -

1113 Rp 1,000,000 Rp 384,000 Rp 1,384,000

ACC NO : 1114
ACC NAME : Marchandise Inventory
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
 1 CASH Rp 406,700 Rp -
2 BANK Rp - Rp -
3 JPb Rp 279,000 Rp 8,370
4 JPn Rp - Rp -
5 JU Rp 35,000 Rp 3,105,900

1114 Rp 4,641,000 Rp 720,700 Rp 3,114,270

ACC NO : 1115
ACC NAME : Supplies
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp 50,000

1115 Rp 500,000 Rp - Rp 50,000

ACC NO : 1117
ACC NAME : Prepaid Insurance
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

1117 Rp - Rp - Rp -

ACC NO : 1211
ACC NAME : Land
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

1211 Rp 150,000,000 Rp - Rp -

ACC NO : 1212
ACC NAME : Building
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

1212 Rp 80,000,000 Rp - Rp -

ACC NO : 1213
ACC NAME : Accumulated Depretiation Building
D/C ACC : CREDIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp 266,667

1213 Rp 45,666,667 Rp - Rp 266,667

ACC NO : 1216
ACC NAME : Equipment (Etalase)
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

1216 Rp 10,000,000 Rp - Rp -

ACC NO : 1217
ACC NAME : Accumulated Depretiation Equipment
D/C ACC : CREDIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp 166,667
 1217 Rp 5,520,833 Rp - Rp 166,667

ACC NO : 2111
ACC NAME : Account Payable
D/C ACC : CREDIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp 770,630 Rp -
2 BANK Rp - Rp -
3 JPb Rp 8,370 Rp 279,000
4 JPn Rp - Rp -
5 JU Rp - Rp -

2111 Rp 500,000 Rp 779,000 Rp 279,000

ACC NO : 3100
ACC NAME : Capital
D/C ACC : CREDIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

3100 Rp 209,600,500 Rp - Rp -

ACC NO : 4100
ACC NAME : Sales
D/C ACC : CREDIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp 3,918,000
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp 384,000
5 JU Rp - Rp -

4100 Rp - Rp - Rp 4,302,000

ACC NO : 4200
ACC NAME : Sales Return
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
 4 JPn Rp - Rp -
5 JU Rp 50,000 Rp -

4200 Rp - Rp 50,000 Rp -

ACC NO : 4300
ACC NAME : Sales Discount
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp 7,680 Rp -
5 JU Rp - Rp -

4300 Rp - Rp 7,680 Rp -

ACC NO : 5100
ACC NAME : COGS-Inventory
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp 3,011,400 Rp 35,000

5100 Rp - Rp 3,011,400 Rp 35,000

ACC NO : 6103
ACC NAME : Insurance Expense
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp 180,000 Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

6103 Rp - Rp 180,000 Rp -

ACC NO : 6104
ACC NAME : Utilities Expense
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
 1 CASH Rp 125,000 Rp -
2 BANK Rp 150,000 Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp - Rp -

6104 Rp - Rp 275,000 Rp -

ACC NO : 6105
ACC NAME : Supplies Expense
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp 50,000 Rp -

6105 Rp - Rp 50,000 Rp -

ACC NO : 6201
ACC NAME : Depretiation Expense of Building
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp 266,667 Rp -

6201 Rp - Rp 266,667 Rp -

ACC NO : 6203
ACC NAME : Depretiation Expense of Equipment
D/C ACC : DEBIT
NO SOURCE JOURNAL OPENING BALANCE DEBIT CREDIT
1 CASH Rp - Rp -
2 BANK Rp - Rp -
3 JPb Rp - Rp -
4 JPn Rp - Rp -
5 JU Rp 166,667 Rp -

6203 Rp - Rp 166,667 Rp -
ENDING BALANCE

Rp 2,113,995

ENDING BALANCE

Rp 16,739,495

ENDING BALANCE

Rp -

ENDING BALANCE
Rp 2,247,430

ENDING BALANCE

Rp 450,000

ENDING BALANCE

Rp -

ENDING BALANCE

Rp 150,000,000
ENDING BALANCE

Rp 80,000,000

ENDING BALANCE

Rp 45,933,333

ENDING BALANCE

Rp 10,000,000

ENDING BALANCE
Rp 5,687,500

ENDING BALANCE

Rp -

ENDING BALANCE

Rp 209,600,500

ENDING BALANCE

Rp 4,302,000

ENDING BALANCE
Rp 50,000

ENDING BALANCE

Rp 7,680

ENDING BALANCE

Rp 2,976,400

ENDING BALANCE

Rp 180,000

ENDING BALANCE
Rp 275,000

ENDING BALANCE

Rp 50,000

ENDING BALANCE

Rp 266,667

ENDING BALANCE

Rp 166,667
 TOKO RAHMALIA
WORKSHEET
MONTH : JUNE 2019

BALANCE SHEET
ACC NO ACC NAME D/C ACC
D
1111 Cash On Hand D Rp 2,113,995
1112 Cash In Bank D Rp 16,739,495
1113 Account Receivable D Rp -
1114 Marchandise Inventory D Rp 2,247,430
1115 Supplies D Rp 450,000
1211 Land D Rp 150,000,000
1212 Building D Rp 80,000,000
1213 Accumulated Depretiation Building C Rp -
1216 Equipment (Etalase) D Rp 10,000,000
1217 Accumulated Depretiation Equipment C Rp -
2111 Account Payable C Rp -
3100 Capital C Rp -
4100 Sales C Rp -
4200 Sales Return D Rp 50,000
4300 Sales Discount D Rp 7,680
5100 COGS-Inventory D Rp 2,976,400
6103 Insurance Expense D Rp 180,000
6104 Utilities Expense D Rp 275,000
6105 Supplies Expense D Rp 50,000
6201 Depretiation Expense of Building D Rp 266,667
6203 Depretiation Expense of Equipment D Rp 166,667
BALANCE Rp 265,523,333
PROFIT
BALANCE Rp 265,523,333
 TOKO RAHMALIA
WORKSHEET
MONTH : JUNE 2019

BALANCE SHEET PROFIT/LOSS BALANCE SHEET

PL/BS ACC
C D C D
Rp - BS Rp - Rp - Rp 2,113,995
Rp - BS Rp - Rp - Rp 16,739,495
Rp - BS Rp - Rp - Rp -
Rp - BS Rp - Rp - Rp 2,247,430
Rp - BS Rp - Rp - Rp 450,000
Rp - BS Rp - Rp - Rp 150,000,000
Rp - BS Rp - Rp - Rp 80,000,000
Rp 45,933,333 BS Rp - Rp - Rp -
Rp - BS Rp - Rp - Rp 10,000,000
Rp 5,687,500 BS Rp - Rp - Rp -
Rp - BS Rp - Rp - Rp -
Rp 209,600,500 BS Rp - Rp - Rp -
Rp 4,302,000 PL Rp - Rp 4,302,000 Rp -
Rp - PL Rp 50,000 Rp - Rp -
Rp - PL Rp 7,680 Rp - Rp -
Rp - PL Rp 2,976,400 Rp - Rp -
Rp - PL Rp 180,000 Rp - Rp -
Rp - PL Rp 275,000 Rp - Rp -
Rp - PL Rp 50,000 Rp - Rp -
Rp - PL Rp 266,667 Rp - Rp -
Rp - PL Rp 166,667 Rp - Rp -
Rp 265,523,333 Rp 3,972,413 Rp 4,302,000 Rp 261,550,920
Rp 329,587
Rp 265,523,333 Rp 4,302,000 Rp 4,302,000 Rp 261,550,920
BALANCE SHEET
C
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 45,933,333
Rp -
Rp 5,687,500
Rp -
Rp 209,600,500
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 261,221,333
Rp 329,587
Rp 261,550,920
 TOKO RAHMALIA
INCOME STATEMENT
FOR THE ENDING OF PERIOD 30 JUNE 2019

ACC NO ACC NAME

4000 Income
4100 Sales Rp 4,302,000
4200 Sales Return Rp 50,000
4300 Sales Discount Rp 7,680
TOTAL INCOME Rp 4,244,320
5100 COGS-Inventory Rp 2,976,400
GROSS PROFIT Rp 1,267,920
6000 Expense
6103 Insurance Expense Rp 180,000
6104 Utilities Expense Rp 275,000
6105 Supplies Expense Rp 50,000
6201 Depretiation Expense of Building Rp 266,667
6203 Depretiation Expense of Equipment Rp 166,667
TOTAL EXPENSE Rp 938,333
PROFIT Rp 329,587
 TOKO RAHMALIA
OWNER CAPITAL
FOR THE ENDING OF PERIOD 30 JUNE 2019

ACC NO ACC NAME

3000 Equity
3100 Capital Rp 209,600,500
3200 Withdrawl Rp -
PROFIT Rp 329,587
ENDING CAPITAL Rp 209,930,087
 TOKO RAHMALIA
BALANCE SHEET
PER 30 JUNE 2019

ACC NO ACC NAME ACC NO

1000 Assets 2000
1100 Current Assets 2100
1111 Cash On Hand Rp 2,113,995.00 2111
1112 Cash In Bank Rp 16,739,495.00 2200
1113 Account Receivable Rp - 2201
1114 Marchandise Inventory Rp 2,247,430.00
1115 Supplies Rp 450,000.00
TOTAL CURRENT ASSETS Rp 21,550,920
1200 Fixed Assets 3000
1211 Land Rp 150,000,000.00 3100
1212 Building Rp 80,000,000.00
1213 Accumulated Depretiation Building Rp 45,933,333.33
1216 Equipment (Etalase) Rp 10,000,000.00
1217 Accumulated Depretiation Equipment Rp 5,687,500.00
TOTAL FIXED ASSETS Rp 188,379,167
TOTAL ASSETS Rp 209,930,087
 ACC NAME
Liability
Current Liability Rp -
Account Payable Rp -
Long Term Liability Rp -
Bank Loan Rp -

TOTAL LIABILITIES
Equity
Capital Rp 209,930,087

TOTAL LIABILITIES DAN EQUITY Rp 209,930,087

 ACCOUNT RECEIVABLE
PER 30 JUNE 2019

SALDO
NO CODE
OPENING BALANCE ENDING BALANCE
1 1113 - TOKO AFI Rp 1,000,000 Rp -
 ACCOUNT PAYABLE
PER 30 JUNE 2019

SALDO
NO CODE
OPENING BALANCE ENDING BALANCE
1 2111 - ACHAK ELEKTRONIK Rp 500,000 Rp -