Income Statement

Pendapatan dari penjualan

Penjualan
Retur penjualan 6,140,000
Potongan penjualan 5,790,000
Penjualan bersih

Harga pokok penjualan

persedian barang 1 januari
Pembelian 521,980,000
Retur pembelian 9,100,000
Potongan pembelian 2,525,000 11,625,000
Pembelian bersih 510,355,000
Biaya angkut 17,400,000
Harga pokok pembelian
Barang tersedia untuk dijual
Dikurangi persediaan barang 31 desember
Harga pokok penjualan

Beban Operasi
Beban penjualan
Beban gaji bagian penjualan 56,230,000
Beban iklan 10,860,000
Beban Penyusutan Peralatan Toko 3,100,000
Beban penjualan lain-lain 630.000
Total Beban Penjualan

Beban administrasi
Beban gaji bagian kantor 21,020,000
Beban sewa 8,100,000
Beban penyusutan Peralatan kantor 2,490,000
Beban ansuransi 1,910,000
Beban perlengkapan kantor 610.000
beban administrasi lain-lain 760.000
Total beban administrasi
Total beban operasi
Laba dari operasi

Pendapatan lain-lain
Pendapatan sewa 600.000

Beban lain-lain
Beban bunga 2,440,000
Laba Bersih
720,185,000

11,930,000
708,255,000

59,700,000

527,755,000
587,455,000
62,150,000
525,305,000
182,950,000

70,820,000

34,890,000
105,710,000
77,240,000

1,840,000
75,400,000
 Worksheet

Trial Balance Adjusted

D K D
KAS 52,950,000
PIUTANG USAHA 91,080,000
PERSEDIAAN BARANG DAGANG 59,700,000 62,150,000
PERLENGKAPAN KANTOR 1,090,000
ANSURANSI DIBAYAR DIMUKA 4,560,000
TANAH 20,000,000
PERALATAN TOKO 27,100,000
AKUMULASI PENYUSUTAN PERALATAN TOKO 2,600,000
PERALATAN KANTOR 15,570,000
AKUMULASI PENYUSUTAN PERALATAN KANTOR 2,230,000
UTANG USAHA 22,420,000
UTANG GAJI
PENDAPATAN SEWA DITERIMA DIMUKA 2,400,000 600.000
WESEL BAYAR 25,000,000
MODAL CHRIS 153,800,000
PRIVE CHRIS 18,000,000
IKHTISAR LABA RUGI 59,700,000
PENJUALAN 720,185,000
RETUR PENJUALAN DAN PENGURANGAN HARGA 6,140,000
DISKON PENJUALAN 5,790,000
PEMBELIAN 521,980,000
RETUR PEMBELIAN DAN PENGURANGAN HARGA 9,100,000
DISKON PEMBELIAN 2,525,000
BIAYA ANGKUT 17,400,000
BEBAN GAJI BAGIAN PENJUALAN 55,450,000 780.000
BEBAN IKLAN 10,860,000
BEBAN PENYUSUTAN PERALATAN TOKO 3,100,000
BEBAN PENJUALAN LAIN-LAIN 630.000
BEBAN GAJI BAGIAN KANTOR 20,660,000 360.000
BEBAN SEWA 8,100,000
BEBAN PENYUSUTAN PERALATAN KANTOR 2,490,000
BEBAN ANSURANSI 1,190,000
BEBAN PERLENGKAPAN KANTOR 610.000
BEBAN ADM LAIN-LAIN 760.000
PENDAPATAN SEWA DITERIMA DIMUKA
BEBAN BUNGA 2,440,000
940,260,000 940,260,000 131,700,000
 Worksheet

Adjusted Adjusted Trial Balance Income Statement Balance Sheet

K D K D K D K
52,950,000 52,950,000
91,080,000 91,080,000
59,700,000 62,150,000 62,150,000
610.000 480.000 480.000
1,910,000 2,650,000 2,650,000
20,000,000 20,000,000
27,100,000 27,100,000
3,100,000 5,700,000 5,700,000
15,570,000 15,570,000
2,490,000 4,720,000 4,720,000
22,420,000 22,420,000
1,140,000 1,140,000 1,140,000
1,800,000 1,800,000
25,000,000 25,000,000
153,800,000 153,800,000
18,000,000 18,000,000
62,150,000 59,700,000 62,150,000 59,700,000 62,150,000
720,185,000 720,185,000
6,140,000 6,140,000
5,790,000 5,790,000
521,980,000 521,980,000
9,100,000 9,100,000
2,525,000 2,525,000
17,400,000 17,400,000
56,230,000 56,230,000
10,860,000 10,860,000
3,100,000 3,100,000
630.000 630.000
21,020,000 21,020,000
8,100,000 8,100,000
2,490,000 2,490,000
1,910,000 1,910,000
610.000 610.000
760.000 760.000
600.000 600.000 600.000
2,440,000 2,440,000
131,700,000 1,009,140,000 1,009,140,000 719,160,000 794,560,000 289,980,000 214,580,000
75,400,000 75,400,000
 Stat of owner equity

Modal cris clark 1 januari 153,800,000

Laba bersih 75,400,000
Less: pengambilan pribadi cris clark 18,000,000
kenaikan modal 57,400,000
Modal cris clark 31 desember 211,200,000
 Assets
Assets Lancar :
Cash
Piutang Usahaa
Persediaan
Perlengkapan kantor
Ansuransi dibayar imuka
Total assets lancar
Gedung peralatan dan properti :
Tanah
Peralatan toko 27,100,000
Less : Akumulasi penyusutan peralatan toko 5,700,000

Peralatan kantor 15,570,000

Less: Akumulasi peralatan kantor 4,720,000

Total Gedung properti dan peralatan :

Total Assets

Liabilities
Kewajiban jangka pendek :
Hutang usaha
Hutang gaji
Pendapatan sewa diterima dimuka
Total Hutang Jangka Pendek

Kewajiban Jangka Panjang :

Hutang wesel
Total kewajiban

Modal
Modal cris clark
Total kewajiban dan Modal
52,950,000
91,080,000
62,150,000
480.000
2,650,000
209.310.000

20,000,000

21,400,000

10,850,000
52,250,000
261,560,000

22,420,000
1,140,000
1,800,000
23,360,000

25,000,000
50,360,000

211,200,000
261,560,000
 Jurnal Penutup
Des-31 Penjualan 720,185,000
Retur pembelian 9,100,000
Potongan pembelian 2,525,000
Pendpatan ssewa 600.000
Ikhtisar laba rugi

Des-31 Ikhtisar laba rugi 659,460,000

Retur penjualan
Potongan penjualan
Pembelian
Biaya angkut
Beban gaji penjualan
Beban iklan
Beban penyusutan-Peralatan toko
Beban penjulan lain-lain
Beban gaji kantor
Beban sewa
Beban penyusutan-Peralatan kantor
Beban ansuransi
Beban perlengkapan kantor
Beban administrasi lain-lain
Beban bunga

Des-31 Ikhtisar laba rugi 75,400,000

Modal cris clark

Des-31 Modal cris clark 18,000,000

Prive
732,410,000

6,140,000
5,790,000
521,980,000
17,400,000
56,230,000
10,860,000
3,100,000
630.000
21,020,000
8,100,000
2,490,000
1,910,000
610.000
760.000
2,440,000

75,400,000

18,000,000