GENERAL JOURNAL

DATE DESCRIPTION PR DEBIT CREDIT

2013 1 Kas 111 12,500,000
Agustus Piutang Usaha 112 12,500,000
2 Utang Usaha 211 9,500,000
Kas 111 9,500,000
4 Persediaan Barang Dagangan 113 16,000,000
Utang Usaha 211 16,000,000
5 Piutang Usaha 112 25,000,000
Penjualan 411 25,000,000
5 Harga Pokok Penjualan 5 13,750,000
Persediaan Barang Dagangan 113 13,750,000
7 Beban Promosi 611 570,000
Kas 111 570,000
7 Kas 111 20,000,000
Penjualan 411 20,000,000
7 Harga Pokok Penjualan 5 11,000,000
Persediaan Barang Dagangan 113 11,000,000
8 Utang Usaha 211 16,000,000
Kas 111 16,000,000
9 Beban Transportasi 612 520,000
Kas 111 520,000
10 Retur Penjualan 412 5,000,000
Piutang Usaha 112 5,000,000
10 Persediaan Barang Dagangan 113 2,750,000
Harga Pokok Penjualan 5 2,750,000
12 Kas 111 20,000,000
Piutang Usaha 112 20,000,000
14 Beban Bunga 721 1,750,000
Kas 111 1,750,000
15 Beban Gaji Karyawan Toko 613 2,370,000
Beban Gaji Karyawan Kantor 621 2,000,000
Kas 111 4,370,000
16 Piutang Usaha 112 8,500,000
Penjualan 411 8,500,000
Harga Pokok Penjualan 5 4,675,000
Persediaan Barang Dagangan 113 4,675,000
18 Beban Transportasi 612 320,000
Kas 111 320,000
19 Perlengkapan Toko 114 2,720,000
Kas 111 2,720,000
20 Persediaan Barang Dagangan 113 12,500,000
Utang Usaha 211 12,500,000
22 Beban Penjualan Rupa-rupa 619 320,000
Beban Administrasi Rupa-rupa 629 300,000
Kas 111 620,000
23 Kas 111 8,500,000
Piutang Usaha 112 8,500,000
24 Persediaan Barang Dagangan 113 31,000,000
Utang Usaha 211 31,000,000
25 Beban Transportasi 612 710,000
Kas 111 710,000
26 Piutang Usaha 112 42,000,000
Penjualan 411 42,000,000
Harga Pokok Penjualan 5 23,100,000
Persediaan Barang Dagangan 113 23,100,000
27 Retur Penjualan 412 6,000,000
Piutang Usaha 112 6,000,000
Persediaan Barang Dagangan 113 3,300,000
Harga Pokok Penjualan 5 3,300,000
28 Prive Ihsan 32 4,500,000
Kas 111 4,500,000
29 Utang Usaha 211 2,000,000
Persediaan Barang Dagangan 113 2,000,000
Penyesuaian:
31 Beban Gaji Karyawan Toko 613 2,710,000
Beban Gaji Karyawan Kantor 621 2,000,000
Utang Gaji 212 4,710,000
31 Beban Asuransi Gedung 622 300,000
Asuransi Bayar Dimuka 116 300,000
31 Beban Depresiasi Gedung 625 600,000
Beban Depresiasi Peralatan Toko 615 400,000
Beban Depresiasi Peralatan Ktr. 624 350,000
Akumulasi Depresiasi Gedung 1322 600,000
Akumulasi Depresiasi Peralatan 1332 750,000
31 Beban Perlengkapan Toko 614 3,920,000
Perlengkapan Toko 114 3,920,000
31 Beban Perlengkapan Kantor 623 425,000
Perlengkapan Kantor 115 425,000
31 Harga Pokok Penjualan 5 6,425,000
Persediaan Barang Dagangan 113 6,425,000
Penutup:
31 Penjualan 411 95,500,000
Ikhtisar Laba Rugi 33 95,500,000
31 Ikhtisar Laba Rugi 33 77,040,000
Retur Penjualan 42 11,000,000
Harga Pokok Penjualan 5 46,475,000
Beban Promosi 611 570,000
Beban Transportasi 612 1,550,000
Beban Gaji Karyawan Toko 613 5,080,000
Beban Perlengkapan Toko 614 3,920,000
Beban Depresiasi Peralatan Tok 615 400,000
Beban Penjualan Rupa-rupa 619 320,000
Beban Gaji Karyawan Kantor 621 4,000,000
Beban Asuransi Gedung 622 300,000
Beban Perlengkapan Kantor 623 425,000
Beban Depresiasi Peralatan Kan 624 350,000
Beban Depresiasi Gedung 625 600,000
 Beban Administrasi Rupa-rupa 629 300,000
Beban Bunga 721 1,750,000
31 Ikhtisar Laba Rugi 33 18,460,000
Modal Ihsan 31 18,460,000
31 Modal Ihsan 31 4,500,000
Prive Ihsan 32 4,500,000
Acc. Name: KAS Acc. No.: 111
DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 2,500,000
Agustus 1 JU 01 12,500,000 15,000,000
2 JU 01 9,500,000 5,500,000
7 JU 01 570,000 4,930,000
7 JU 01 20,000,000 24,930,000
8 JU 01 16,000,000 8,930,000
9 JU 01 520,000 8,410,000
12 JU 01 20,000,000 28,410,000
14 JU 01 1,750,000 26,660,000
15 JU 01 4,370,000 22,290,000
18 JU 01 320,000 21,970,000
19 JU 01 2,720,000 19,250,000
22 JU 01 620,000 18,630,000
23 JU 01 8,500,000 27,130,000
25 JU 01 710,000 26,420,000
28 JU 01 4,500,000 21,920,000

Acc. Name: PIUTANG USAHA Acc. No.: 112

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 16,200,000
Agustus 1 JU 01 12,500,000 3,700,000
5 JU 01 25,000,000 28,700,000
10 JU 01 5,000,000 23,700,000
12 JU 01 20,000,000 3,700,000
16 JU 01 8,500,000 12,200,000
23 JU 01 8,500,000 3,700,000
26 JU 01 42,000,000 45,700,000
27 JU 01 6,000,000 39,700,000

Acc. Name: PERSEDIAAN BARANG DAGANGAN Acc. No.: 113

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 31,500,000
Agustus 4 JU 01 16,000,000 47,500,000
5 JU 01 13,750,000 33,750,000
7 JU 01 11,000,000 22,750,000
10 JU 01 2,750,000 25,500,000
16 JU 01 4,675,000 20,825,000
20 JU 01 12,500,000 33,325,000
24 JU 01 31,000,000 64,325,000
26 JU 01 23,100,000 41,225,000
27 JU 01 3,300,000 44,525,000
29 JU 01 2,000,000 42,525,000
31 Adjusting Entries JU 01 6,425,000 36,100,000
Acc. Name: PERLENGKAPAN TOKO Acc. No.: 114
DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 2,950,000
Agustus 19 JU 01 2,720,000 5,670,000
31 Adjusting Entries JU 01 3,920,000 1,750,000

Acc. Name: ASURANSI DIBAYAR DIMUKA Acc. No.: 116

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 4,500,000
Agustus 31 Adjusting Entries JU 01 300,000 4,200,000

31 Adjusting Entries GJ 01 0 0
31 Adjusting Entries GJ 01 0 0

Acc. Name: PERLENGKAPAN KANTOR Acc. No.: 115

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 750,000
Agustus 31 Adjusting Entries JU 01 425,000 325,000

31 Adjusting Entries GJ 01 0 0

Acc. Name: TANAH Acc. No.: 131

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 30,000,000
Agustus

Acc. Name: HARGA PEROLEHAN GEDUNG Acc. No.: 1321

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 150,000,000
Agustus

Acc. Name: AKUMULASI DEPRESIASI GEDUNG Acc. No.: 1322

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 30,000,000
Agustus 31 Adjusting Entries JU 01 600,000 30,600,000
Acc. Name: HARGA PEROLEHAN PERALATAN Acc. No.: 1331
DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 125,000,000
Agustus

Acc. Name: AKUMULASI DEPRESIASI PERALATAN Acc. No.: 1332

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 25,000,000
Agustus 31 Adjusting Entries JU 01 750,000 25,750,000

Acc. Name: UTANG USAHA Acc. No.: 211

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 11,300,000
Agustus 2 JU 01 9,500,000 1,800,000
4 JU 01 16,000,000 17,800,000
8 JU 01 16,000,000 1,800,000
20 JU 01 12,500,000 14,300,000
24 JU 01 31,000,000 45,300,000
29 JU 01 2,000,000 43,300,000

Acc. Name: UTANG GAJI Acc. No.: 212

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 4,710,000 4,710,000
Agustus GJ 01 0 4,710,000

Acc. Name: Utang Hipotik Acc. No.: 221

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 130,000,000
Agustus

Acc. Name: MODAL IHSAN Acc. No.: 31

DATE ITEM PR DEBIT CREDIT BALANCE
2013 1 Balance 167,100,000
Agustus 31 Closing Entries JU 01 18,460,000 185,560,000
31 Closing Entries JU 01 4,500,000 181,060,000
Acc. Name: PRIVE IHSAN Acc. No.: 32
DATE ITEM PR DEBIT CREDIT BALANCE
2013 28 JU 01 4,500,000 4,500,000
Agustus 31 Closing Entries JU 01 4,500,000 0

Acc. Name: IKHTISAR LABA RUGI Acc. No.: 33

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Closing Entries JU 01 95,500,000 95,500,000
Agustus 31 Closing Entries JU 01 77,040,000 18,460,000
31 Closing Entries JU 01 18,460,000 0

Acc. Name: PENJUALAN Acc. No.: 411

DATE ITEM PR DEBIT CREDIT BALANCE
2013 5 JU 01 25,000,000 25,000,000
Agustus 7 JU 01 20,000,000 45,000,000
16 JU 01 8,500,000 53,500,000
26 JU 01 42,000,000 95,500,000
31 Closing Entries JU 01 95,500,000 0

Acc. Name: RETUR PENJUALAN Acc. No.: 412

DATE ITEM PR DEBIT CREDIT BALANCE
2013 10 JU 01 5,000,000 5,000,000
Agustus 27 JU 01 6,000,000 11,000,000
31 Closing Entries JU 01 11,000,000 0

Acc. Name: HARGA POKOK PENJUALAN Acc. No.: 5

DATE ITEM PR DEBIT CREDIT BALANCE
2013 5 JU 01 13,750,000 13,750,000
Agustus 7 JU 01 11,000,000 24,750,000
10 JU 01 2,750,000 22,000,000
16 JU 01 4,675,000 26,675,000
26 JU 01 23,100,000 49,775,000
27 JU 01 3,300,000 46,475,000
31 Closing Entries JU 01 46,475,000 0
Acc. Name: BEBAN PROMOSI Acc. No.: 611
DATE ITEM PR DEBIT CREDIT BALANCE
2013 7 JU 01 570,000 570,000
Agustus 31 Closing Entries JU 01 570,000 0

Acc. Name: BEBAN TRANSPORTASI Acc. No.: 612

DATE ITEM PR DEBIT CREDIT BALANCE
2013 9 JU 01 520,000 520,000
Agustus 18 JU 01 320,000 840,000
25 JU 01 710,000 1,550,000
31 Closing Entries JU 01 1,550,000 0

Acc. Name: BEBAN GAJI KARYAWAN TOKO Acc. No.: 613

DATE ITEM PR DEBIT CREDIT BALANCE
2013 15 JU 01 2,370,000 2,370,000
Agustus 31 Adjusting Entries JU 01 2,710,000 5,080,000
31 Closing Entries JU 01 5,080,000 0

Acc. Name: BEBAN PERLENGKAPAN TOKO Acc. No.: 614

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 3,920,000 3,920,000
Agustus 31 Closing Entries JU 01 3,920,000 0

Acc. Name: BEBAN DEPRESIASI PERALATAN TOKO Acc. No.: 615

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 400,000 400,000
Agustus 31 Closing Entries JU 01 400,000 0

Acc. Name: BEBAN PENJUALAN RUPA-RUPA Acc. No.: 619

DATE ITEM PR DEBIT CREDIT BALANCE
 2013 22 JU 01 320,000 320,000
Agustus 31 Closing Entries JU 01 320,000 0

Acc. Name: BEBAN GAJI KARYAWAN KANTOR Acc. No.: 621

DATE ITEM PR DEBIT CREDIT BALANCE
2013 15 JU 01 2,000,000 2,000,000
Agustus 31 Adjusting Entries JU 01 2,000,000 4,000,000
31 Closing Entries JU 01 4,000,000 0

Acc. Name: BEBAN ASURANSI GEDUNG Acc. No.: 622

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 300,000 300,000
Agustus 31 Closing Entries JU 01 300,000 0

Acc. Name: BEBAN PERLENGKAPAN KANTOR Acc. No.: 623

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 425,000 425,000
Agustus 31 Closing Entries JU 01 425,000 0
Acc. Name: BEBAN DEPRESIASI PERAL. KANTOR Acc. No.: 624
DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 350,000 350,000
Agustus 31 Closing Entries JU 01 350,000 0

Acc. Name: BEBAN DEPRESIASI GEDUNG Acc. No.: 625

DATE ITEM PR DEBIT CREDIT BALANCE
2013 31 Adjusting Entries JU 01 600,000 600,000
Agustus 31 Closing Entries JU 01 600,000 0

Acc. Name: BEBAN ADMINISTRASI RUPA-RUPA Acc. No.: 629

DATE ITEM PR DEBIT CREDIT BALANCE
2013 22 JU 01 300,000 300,000
Agustus 31 Closing Entries JU 01 300,000 0

Acc. Name: PENDAPATAN BUNGA Acc. No.: 711

DATE ITEM PR DEBIT CREDIT BALANCE
2013
Agustus

Acc. Name: BEBAN BUNGA Acc. No.: 721

DATE ITEM PR DEBIT CREDIT BALANCE
2013 14 JU 01 1,750,000 1,750,000
Agustus 31 Closing Entries JU 01 1,750,000 0
 Toko Kenari
TRIAL BALANCE
31 Agustus 2013

Account
Account Name DEBIT CREDIT
Number
111 Kas 21,920,000
112 Piutang Usaha 39,700,000
113 Persediaan Barang Dagangan 42,525,000
114 Perlengkapan Toko 5,670,000
116 Asuransi Bayar Dimuka 4,500,000
115 Perlengkapan Kantor 750,000
131 Tanah 30,000,000
1321 Harga Perolehan Gedung 150,000,000
1322 Akumulasi Depresiasi Gedung 30,000,000
1331 Harga Perolehan Peralatan Toko 125,000,000
1332 Akumulasi Depresiasi Peralatan Toko 25,000,000
211 Utang Usaha 43,300,000
221 Utang Hipotok 130,000,000
31 Modal Ihsan 167,100,000
32 Prive Ihsan 4,500,000
411 Penjualan 95,500,000
412 Retur Penjualan 11,000,000
5 Harga Pokok Penjualan 46,475,000
611 Beban Promosi 570,000
612 Beban Transportasi 1,550,000
613 Beban Gaji Karyawan Toko 2,370,000
619 Beban Penjualan Rupa-rupa 320,000
621 Beban Gaji Karyawan Kantor 2,000,000
629 Beban Administrasi Rupa-rupa 300,000
721 Beban Bunga 1,750,000
490,900,000 490,900,000
1,750,000
983,550,000 981,800,000
-1,750,000
981,800,000
 Toko Kenari
ADJUSTED TRIAL BALANCE
31 Agustus 2013

Account
Account Name DEBIT CREDIT
Number
111 Kas 21,920,000
112 Piutang Usaha 39,700,000
113 Persediaan Barang Dagangan 42,525,000
114 Perlengkapan Toko 1,750,000
115 Perlengkapan Kantor 325,000
116 Asuransi Bayar Dimuka 4,200,000
131 Tanah 30,000,000
1321 Harga Perolehan Gedung 150,000,000
1322 Akumulasi Depresiasi Gedung 30,600,000
1331 Harga Perolehan Peralatan Toko 125,000,000
1332 Akumulasi Depresiasi Peralatan Toko 25,750,000
211 Utang Usaha 43,300,000
212 Utang Gaji 4,710,000
221 Utang Hipotok 130,000,000
31 Modal Ihsan 167,100,000
32 Prive Ihsan 4,500,000
33 Ikhtisar Laba Rugi 0
411 Penjualan 95,500,000
412 Retur Penjualan 11,000,000
5 Harga Pokok Penjualan 46,475,000
611 Beban Promosi 570,000
612 Beban Transportasi 1,550,000
613 Beban Gaji Karyawan Toko 5,080,000
614 Beban Perlengkapan Toko 3,920,000
615 Beban Depresiasi Peralatan Toko 400,000
616 Beban Penjualan Rupa-rupa 320,000
621 Beban Gaji Karyawan Kantor 4,000,000
622 Beban Asuransi Gedung 300,000
623 Beban Perlengkapan Kantor 425,000
624 Beban Depresiasi Peralatan Kantor 350,000
625 Beban Depresiasi Gedung 600,000
626 Beban Administrasi Rupa-rupa 300,000
721 Beban Bunga 1,750,000
Total 496,960,000 496,960,000
0
 Toko Kenari
Income Statement
For the period ended August 31, 2013

Penjualan 95,500,000
Dikurang: Retur Penjualan 11,000,000
Penjualan Bersih 84,500,000
Harga Pokok Penjualan 46,475,000
Laba Kotor 38,025,000
Beban Usaha
Beban Penjualan:
Beban Promosi 570,000
Beban Transportasi 1,550,000
Beban Gaji Karyawan Toko 5,080,000
Beban Perlengkapan Toko 3,920,000
Beban Depresiasi Peralatan Toko 400,000
Beban Penjualan Rupa-rupa 320,000
Jumlah Beban Penjualan 11,840,000
Beban Administrasi & Umum
Beban Gaji Karyawan Kantor 4,000,000
Beban Asuransi Gedung 300,000
Beban Perlengkapan Kantor 425,000
Beban Depresiasi Peralatan Kantor 350,000
Beban Depresiasi Gedung 600,000
Beban Administrasi Rupa-rupa 300,000
Total Beban Adm. Umum 5,975,000
Jumlah Beban Usaha 17,815,000
Laba Seb. Pendapatan & Beban Luar Usaha 20,210,000
Beban Luar Usaha
Beban Bunga 1,750,000
Laba Bersih 18,460,000

Toko Kenari
FINANCIAL POSITION STATEMENT
31 Agustus 2013

ASSETS:
Current Assets:
Kas 21,920,000
Piutang Usaha 39,700,000
Persediaan Barang Dagangan 42,525,000
Perlengkapan Toko 1,750,000
Perlengkapan Kantor 325,000
Asuransi Bayar Dimuka 4,200,000
Total Current Assets: 110,420,000
Fixed Assets:
Tanah 30,000,000
Gedung:
Harga Perolehan Gedung 150,000,000
Akumulasi Depresiasi Gedung 30,600,000
 Nilai Buku Gedung 119,400,000
Peralatan Toko:
Harga Perolehan Peralatan Toko 125,000,000
Akumulasi Depresiasi Peralatan Toko 25,750,000
Nilai Buku Peralatan Toko 99,250,000
Total Fixed Assets: 248,650,000
Total Asset: 359,070,000

LIABILITIES:
Current Liabilities:
Utang Usaha 43,300,000
Utang Gaji 4,710,000
Total Current Liabilities: 48,010,000
Long Term Liabilities:
Utang Hipotik 130,000,000
Total Liabilities 178,010,000
Owner's Equity:
Modal Ihsan 181,060,000
Total Liabilities & Owner's Equity 359,070,000
 Toko Kenari
POST CLOSING TRIAL BALANCE
31 Agustus 2013

Account
Account Name DEBIT CREDIT
Number
111 Kas 21,920,000
112 Piutang Usaha 39,700,000
113 Persediaan Barang Dagangan 42,525,000
114 Perlengkapan Toko 1,750,000
115 Perlengkapan Kantor 325,000
116 Asuransi Bayar Dimuka 4,200,000
131 Tanah 30,000,000
1321 Harga Perolehan Gedung 150,000,000
1322 Akumulasi Depresiasi Gedung 30,600,000
1331 Harga Perolehan Peralatan 125,000,000
1332 Akumulasi Depresiasi Peralatan 25,750,000
211 Utang Usaha 43,300,000
212 Utang Gaji 4,710,000
221 Utang Hipotok 130,000,000
31 Modal Ihsan 181,060,000
415,420,000 415,420,000
415,420,000
0