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
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
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
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
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
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
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
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 -
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
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