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PD.

Maju Jaya
General Journal
Periode December, 1st, 2018

Acc.
Account Title Debet Credit
No
101 Cash Rp 4,400,000
102 Account Receivable Rp 13,000,000
103 Merchandise Inventory Rp 6,800,000
104 Supplies Rp 3,600,000
105 Prepaid Rent Rp 2,400,000
121 Equipment Rp 8,000,000
122 Accum. Dep. -Equipment Rp 1,600,000
201 Account Payable Rp 4,000,000
202 Note Payable Rp 2,600,000
203 Electricity Payable
221 Bank Payable Rp 10,000,000
301 Jaya Capital Rp 20,000,000
302 Jaya Drawing
303 Income Summary
401 Sales
402 Sales Return
403 Sales Discount
501 Purchase
502 Transportation In
503 Purchase Return
504 Purchase Discount
601 Salaries Expense
602 Supplies Expense
603 Electricity Expense
604 Depreciation Expense of Equipment
606 Micellaneous Expense
Rp 38,200,000 Rp 38,200,000
PD. Maju Jaya
General Journal
Period: Desember, 31 2018

Date Account Title Ref Dr Cr


Dec 2 Cash 101 Rp 3,000,000
Account Receivable 102 Rp 3,000,000
3 Account Payable Rp 2,000,000
Purchase Discount Rp 40,000
Cash Rp 1,960,000
4 Purchase Rp 4,600,000
Account Payable Rp 4,600,000
5 Account Payable Rp 600,000
Purchase Return Rp 600,000
6 Account Receivable Rp 4,000,000
Sales Rp 4,000,000
7 Cash Rp 5,000,000
Sales Rp 5,000,000
8 Supplies Rp 1,000,000
Cash Rp 1,000,000
9 Cash Rp 6,000,000
Sales Rp 6,000,000
10 Purchase Rp 5,000,000
Account Payable Rp 5,000,000
11 Transportation In Rp 60,000
Cash Rp 60,000
12 Note Payable Rp 2,600,000
Cash Rp 2,600,000
13 Account Payable Rp 2,000,000
Cash Rp 2,000,000
15 Cash Rp 3,920,000
Sales Discount Rp 80,000
Account Receivable Rp 4,000,000
16 Purchase Rp 4,000,000
Account Payable Rp 4,000,000
17 Cash Rp 4,000,000
Account Receivable Rp 4,000,000
19 Miscelanous Expense Rp 800,000
Cash Rp 800,000
22 Account Receivable Rp 5,000,000
Sales Rp 5,000,000
24 Supplies Rp 200,000
Cash Rp 200,000
26 Salaries Expense Rp 1,600,000
Cash Rp 1,600,000
29 Cash Rp 1,000,000
Sales Rp 1,000,000
30 Jaya, Drawing Rp 1,500,000
Cash Rp 1,500,000
TOTAL Rp 57,960,000 Rp 57,960,000
PD. Maju Jaya
General Ledger
Period: Desember, 31 2018

101
Balance
Date Description Dr Cr
Dr
April 1 Investment Rp 4,400,000 Rp 4,400,000
2 Account Receivable Rp 3,000,000 Rp 7,400,000
3 Account Payable Rp 1,960,000 Rp 5,440,000
7 Sales Rp 5,000,000 Rp 10,440,000
8 Supplies Rp 1,000,000 Rp 9,440,000
9 Sales Rp 6,000,000 Rp 15,440,000
11 Transportation In Rp 60,000 Rp 15,380,000
12 Note Payable Rp 2,600,000 Rp 12,780,000
13 Account Payable Rp 2,000,000 Rp 10,780,000
15 Account Receivable Rp 3,920,000 Rp 14,700,000
17 Account Receivable Rp 4,000,000 Rp 18,700,000
19 Miscelanous Expense Rp 800,000 Rp 17,900,000
24 Supplies Rp 200,000 Rp 17,700,000
26 Salaries Expense Rp 1,600,000 Rp 16,100,000
29 Sales Rp 1,000,000 Rp 17,100,000
30 Jaya, Drawing Rp 1,500,000 Rp 15,600,000

102 Account Receivable


Balance
Date Description Dr Cr
Dr
April 1 Investment Rp 13,000,000 Rp 13,000,000
2 Cash Rp 3,000,000 Rp 10,000,000
6 Sales Rp 4,000,000 Rp 14,000,000
15 Cash Rp 4,000,000 Rp 10,000,000
17 Cash Rp 4,000,000 Rp 6,000,000
22 Sales Rp 5,000,000 Rp 11,000,000

103 Merchandise Inventory


Balance
Date Description Dr Cr
Dr
Dec 1 Investment Rp 6,800,000 Rp 6,800,000
31 AJP Rp 6,800,000 Rp -
31 AJP Rp 11,600,000 Rp 11,600,000

104
Balance
Date Description Dr Cr
Dr
Des 1 Invesment Rp 3,600,000
8 Cash Rp 1,000,000 Rp 4,600,000
24 Cash Rp 200,000 Rp 4,800,000
31 AJP Rp 3,800,000 Rp 1,000,000

105
Balance
Date Description Dr Cr
Dr
dec 1 Invesment Rp 2,400,000

121
Balance
Date Description Dr Cr
Dr
Dec 1 Investment Rp 8,000,000

122 Accum. Dep. -Equipment


Balance
Date Description Dr Cr
Dr
Dec 1 Investment
31 AJP Rp 800,000

201 Account Payable


Balance
Date Description Dr Cr
Dr
Dec 1 Investment
3 Cash Rp 2,000,000
4 Purchase Rp 4,600,000
5 Purchase Return Rp 600,000
10 Purchase Rp 5,000,000
13 Cash Rp 2,000,000
16 Purchase Rp 4,000,000

202
Balance
Date Description Dr Cr
Dr
Dec 31 Invesment
12 Cash 2600000
203 Electricity Payable
Balance
Date Description Dr Cr
Dr
31 AJP Rp 200,000

221
Balance
Date Description Dr Cr
Dr
Dec 1 Investment

301
Balance
Date Description Dr Cr
Dr
Dec 1 Invesment

302
Date Description Dr Cr Balance
Dr
Dec 30 Cash Rp 1,500,000 Rp 1,500,000

303 Income Summary


Balance
Date Description Dr Cr
Dr
April 31 AJP 11600000
31 AJP Rp 6,800,000

401
Balance
Date Description Dr Cr
Dr
Dec 6 Account Receivable Rp 4,000,000
7 Cash Rp 5,000,000
9 Cash Rp 6,000,000
22 Account Receivable Rp 5,000,000
29 Cash Rp 1,000,000

402
Balance
Date Description Dr Cr
Dr
Rp -
Rp -
Rp -

403
Balance
Date Description Dr Cr
Dr
Dec 15 Account Receivable Rp 80,000 Rp 80,000

501
Balance
Date Description Dr Cr
Dr
Dec 4 Account Payable Rp 4,600,000 Rp 4,600,000
10 Account Payable Rp 5,000,000 Rp 9,600,000
16 Account Payable Rp 4,000,000 Rp 13,600,000

502 Transportation In
Balance
Date Description Dr Cr
Dr
Dec 11 Cash Rp 60,000 Rp 60,000
Rp 60,000

503
Balance
Date Description Dr Cr
Dr
Dec 5 Account Payable Rp 600,000
504
Balance
Date Description Dr Cr
Dr
Dec 3 Account Payable Rp 40,000

601
Balance
Date Description Dr Cr
Dr
Dec 26 Cash Rp 1,600,000 Rp 1,600,000
Rp 1,600,000

602
Balance
Date Description Dr Cr
Dr
Dec 31 AJP Rp 3,800,000 Rp 3,800,000
Rp 3,800,000

603
Balance
Date Description Dr Cr
Dr
Dec 31 AJP Rp 200,000 Rp 200,000
Rp 200,000

604
Balance
Date Description Dr Cr
Dr
Dec 31 AJP Rp 800,000 Rp 800,000
Rp 800,000

606
Balance
Date Description Dr Cr
Dr
Dec 19 Cash Rp 800,000 Rp 800,000
Rp 800,000
Cash
Balance
Cr

Account Receivable
Balance
Cr

Merchandise Inventory
Balance
Cr

Supplies
Balance
Cr

Prepaid Rent
Balance
Cr

Equipment
Balance
Cr

Accum. Dep. -Equipment


Balance
Cr
Rp 1,600,000
Rp 2,400,000

Account Payable
Balance
Cr
Rp 4,000,000
Rp 2,000,000
Rp 6,600,000
Rp 6,000,000
Rp 11,000,000
Rp 9,000,000
Rp 13,000,000

Note Payable
Balance
Cr
Rp 2,600,000
Rp -
Electricity Payable
Balance
Cr
Rp 200,000

Bank Payable
Balance
Cr
Rp 10,000,000

Jaya Capital
Balance
Cr
Rp 20,000,000

Jaya Drawing

Cr

Income Summary
Balance
Cr
Rp 11,600,000
Rp 4,800,000

Sales
Balance
Cr
Rp 4,000,000
Rp 9,000,000
Rp 15,000,000
Rp 20,000,000
Rp 21,000,000

Sales Return
Balance
Cr

Sales Discount
Balance
Cr

Purchase
Balance
Cr

Transportation In
Balance
Cr

Purchase Return
Balance
Cr
Rp 600,000
Purchase Discount
Balance
Cr
Rp 40,000

Salaries Expense
Balance
Cr

Supplies Expense
Balance
Cr

Electricity Expense
Balance
Cr

Depreciation Expense of Equipment


Balance
Cr

Micellaneous Expense
Balance
Cr
PD. Maju Jaya
Trial Balance
Period: Desember, 31 2018

Account
Account Title Dr Cr
Number
101 Cash Rp 15,600,000
102 Account Receivable Rp 11,000,000
103 Merchandise Inventory Rp 6,800,000
104 Supplies Rp 4,800,000
105 Prepaid Rent Rp 2,400,000
121 Equipment Rp 8,000,000
122 Accum. Dep. -Equipment Rp 1,600,000
201 Account Payable Rp 13,000,000
202 Note Payable Rp -
203 Electricity Payable
221 Bank Payable Rp 10,000,000
301 Jaya Capital Rp 20,000,000
302 Jaya Drawing Rp 1,500,000
303 Income Summary
401 Sales Rp 21,000,000
402 Sales Return
403 Sales Discount Rp 80,000
501 Purchase Rp 13,600,000
502 Transportation In Rp 60,000
503 Purchase Return Rp 600,000
504 Purchase Discount Rp 40,000
601 Salaries Expense Rp 1,600,000
602 Supplies Expense
603 Electricity Expense
604 Depreciation Expense of Equipment
606 Micellaneous Expense Rp 800,000
TOTAL Rp 66,240,000 Rp 66,240,000
PD. Maju Jaya
Adjustment Journal
Period: Desember, 31 2018

No Account Title Ref Dr Cr


1 Income Summary Rp 6,800,000
Merchandise Inventory Rp 6,800,000
Merchandise Inventory Rp 11,600,000
Income Summary Rp 11,600,000
2 Supplies Expense Rp 3,800,000
Supplies Rp 3,800,000
3 Depreciation Expense of Equipment Rp 800,000
Accum. Dep - Equipment Rp 800,000
4 Electricity Expense Rp 200,000
Electricity Payable Rp 200,000
TOTAL Rp 23,200,000 Rp 23,200,000
PD. Maju Jaya
Work Sheet
Period: Desember, 31 2018

Number Trial Balance Adjustment Journal


Account Title
Account Dr Cr Dr
101 Cash Rp 15,600,000 Rp -
102 Account Receivable Rp 11,000,000 Rp -
103 Merchandise Inventory Rp 6,800,000 Rp - Rp 11,600,000
104 Supplies Rp 4,800,000 Rp -
105 Prepaid Rent Rp 2,400,000 Rp -
121 Equipment Rp 8,000,000 Rp -
122 Accum. Dep. -Equipment Rp - Rp 1,600,000
201 Account Payable Rp - Rp 13,000,000
202 Note Payable Rp - Rp -
203 Electricity Payable Rp - Rp -
221 Bank Payable Rp - Rp 10,000,000
301 Jaya Capital Rp - Rp 20,000,000
302 Jaya Drawing Rp 1,500,000 Rp -
303 Income Summary Rp - Rp - Rp 6,800,000
401 Sales Rp - Rp 21,000,000
402 Sales Return Rp - Rp -
403 Sales Discount Rp 80,000 Rp -
501 Purchase Rp 13,600,000 Rp -
502 Transportation In Rp 60,000 Rp -
503 Purchase Return Rp - Rp 600,000
504 Purchase Discount Rp - Rp 40,000
601 Salaries Expense Rp 1,600,000 Rp -
602 Supplies Expense Rp - Rp - Rp 3,800,000
603 Electricity Expense Rp - Rp - Rp 200,000
604 Depreciation Expense of Equipment Rp - Rp - Rp 800,000
606 Micellaneous Expense Rp 800,000 Rp -
TOTAL Rp 66,240,000 Rp 66,240,000 Rp 23,200,000
PD. Maju Jaya
Work Sheet
Period: Desember, 31 2018

Adjustment Journal Income Statement Balance Sheet


Cr Dr Cr Dr Cr Dr
Rp 15,600,000 Rp - Rp 15,600,000
Rp 11,000,000 Rp - Rp 11,000,000
Rp 6,800,000 Rp 11,600,000 Rp - Rp 11,600,000
Rp 3,800,000 Rp 1,000,000 Rp - Rp 1,000,000
Rp 2,400,000 Rp - Rp 2,400,000
Rp 8,000,000 Rp - Rp 8,000,000
Rp 800,000 Rp - Rp 2,400,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp - Rp -
Rp 200,000 Rp - Rp 200,000 Rp -
Rp - Rp 10,000,000 Rp -
Rp - Rp 20,000,000 Rp -
Rp 1,500,000 Rp - Rp 1,500,000
Rp 11,600,000 Rp - Rp 4,800,000 Rp - Rp 4,800,000
Rp - Rp 21,000,000 Rp - Rp 21,000,000
Rp - Rp - Rp - Rp -
Rp 80,000 Rp - Rp 80,000 Rp -
Rp 13,600,000 Rp - Rp 13,600,000 Rp -
Rp 60,000 Rp - Rp 60,000 Rp -
Rp - Rp 600,000 Rp - Rp 600,000
Rp - Rp 40,000 Rp - Rp 40,000
Rp 1,600,000 Rp - Rp 1,600,000 Rp -
Rp 3,800,000 Rp - Rp 3,800,000 Rp -
Rp 200,000 Rp - Rp 200,000 Rp -
Rp 800,000 Rp - Rp 800,000 Rp -
Rp 800,000 Rp - Rp 800,000 Rp -
Rp 23,200,000 Rp 72,040,000 Rp 72,040,000 Rp 20,940,000 Rp 26,440,000 Rp 51,100,000
Rp 5,500,000
Rp 26,440,000 Rp 26,440,000 Rp 51,100,000
Balance Sheet
Cr
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 2,400,000
Rp 13,000,000
Rp -
Rp 200,000
Rp 10,000,000
Rp 20,000,000
Rp -

Rp 45,600,000
Rp 5,500,000
Rp 51,100,000
PD. Maju Jaya
Income Statement
Period: Desember, 31 2018
Revenue
Sales Rp 21,000,000
Sales Return
Sales Discount

Expenses
Sales Return Rp -
Sales Discount Rp 80,000
Purchase Rp 13,600,000
Transportation In Rp 60,000
Purchase Return Rp -
Purchase Discount Rp -

Total Expenses Rp 13,740,000


Net Profit Rp 7,260,000
PD. Maju Jaya
Capital Statement
Period: Desember, 31 2018
Retained Earning (Beginning) Rp 20,000,000
Net Income Rp 7,260,000
Devidend -Rp 1,500,000
Increase Retained Earning Rp 5,760,000 +
Retained Earning (Ending) Rp 25,760,000
PD. Maju Jaya
General Journal
Period: Desember, 31 2018
AKTIVA PASIVA
Current Aktiva Payable
Cash Rp 15,600,000
Account Receivable Rp 11,000,000
Merchandise Inventory Rp 11,600,000
Supplies Rp 1,000,000
Prepaid Rent Rp 2,400,000
Equipment Rp 8,000,000

Fixed Aktiva Owner's Equity


Accum. Dep. -Equipment Rp -
Account Payable -Rp 13,000,000

TOTAL AKTIVA Rp 36,600,000 TOTAL PASIVA


18

Note Payable Rp -
Electricity Payable Rp 200,000

Owner's Equity
Bank Payable Rp 10,000,000
Jaya Capital Rp 25,760,000

Rp 35,960,000
PD. Maju Jaya
Closing Journal
Period: Desember, 31 2018

Date Account Title Ref Dr Cr


Oct-16 31 Sales 411 Rp 21,000,000
Income Summary 314 Rp 21,000,000
31 Income Summary 314 Rp 13,740,000
Sales Return 511 Rp -
Sales Discount 512 Rp 80,000
Purchase 513 Rp 13,600,000
Transportation In 514 Rp 60,000
Purchase Return 515 Rp -
Purchase Discount 516 Rp -
31 Income Summary 314 Rp 7,260,000
Retained Earning 312 Rp 7,260,000
31 Retained Earning 312 Rp 1,500,000
Devidend 313 Rp 1,500,000
TOTAL Rp 43,500,000 Rp 43,500,000
PD. Maju Jaya
Post Closing Trial Balance
Period: Desember, 31 2018

Account
Account Title Dr Cr
Number
101 Cash Rp 15,600,000
102 Account Receivable Rp 11,000,000
103 Merchandise Inventory #NAME?
104 Supplies Rp 3,600,000
105 Prepaid Rent Rp 2,400,000
121 Equipment Rp -
122 Accum. Dep. -Equipment #NAME?
201 Account Payable Rp 2,400,000
202 Note Payable Rp 9,000,000
203 Electricity Payable Rp 2,600,000
221 Bank Payable #NAME?
301 Jaya Capital Rp -
302 Jaya Drawing Rp -
303 Income Summary Rp -
401 Sales Rp -
402 Sales Return Rp -
403 Sales Discount Rp -
501 Purchase Rp -
502 Transportation In Rp -
503 Purchase Return Rp -
504 Purchase Discount Rp -
TOTAL #NAME? #NAME?
PD. Maju Jaya
Reversing Entries
Periode Mei, 1st 2017

No Account Title Ref Dr Cr


1 Income Summary 0 Rp 11,600,000
Merchandise Inventory 0 Rp 11,600,000
2 Supplies 0 Rp 3,800,000
Supplies Expense 0 Rp 3,800,000
3 ### ### #NAME?
#NAME? ### #NAME?
TOTAL #NAME? #NAME?