PD.

Berseri
Neraca Sisa Transaksi selama bulan de
Per 30 November 2002
2 Des

Nomor nama Akun Saldo 2 Des

111
Cash Rp 76,800,000.00
2 Des

112
Account receivable Rp 12,650,000.00
5 Des

113
Note Receivable Rp 47,800,000.00
5 Des

114
Merchandise inventory Rp 32,350,000.00
6 Des

121
Office Equipment Rp 65,500,000.00
8 Des

Accumulated depreciation of
9 Des
121.1 equipment Rp 39,300,000.00
122 Shop equipment Rp 165,000,000.00 12 Des
Accumulated depreciation of Shop
13 Des
122.1 equipment Rp 99,000,000.00

123
Building Rp 165,000,000.00
13 Des

Accumulated depreciation of
15 Des
123.1 Building Rp 82,500,000.00

211
Account payable Rp 12,500,000.00
16 Des

311
Shinta's Capital Rp 150,000,000.00
16 Des

312
Withdrawal Rp 32,500,000.00
17 Des

411
Sales Rp 650,000,000.00
19 Des

412
Sales discount Rp 36,800,000.00
19 Des

414 Interest income Rp 1,770,000.00 19 Des

501
Purchase Rp 319,200,000.00
22 Des

502 Purchase return Rp 2,800,000.00 24 Des

503
purchase discount Rp 2,380,000.00
25 Des

504
Utilities expense Rp 11,250,000.00
26 Des
505 insurance expense 29 Des

506
Salaries expense Rp 42,750,000.00
30 Des

507 building maintenance expense Rp 32,650,000.00

Saldo/balance Rp 2,080,500,000.00
Transaksi selama bulan desember :

pembelian barang dagangan dari toko best audio dengan syarat 2/10,n/30 senilai Rp 5750.000
(faktur nomor B1405)
Dibayar beban listrik dan telpon sebesar Rp 1.250.000 (bukti no BKK 4)
Diterima pembayaran wessel tagih ( piutang wessel atau note receivable) yang dicairkan senilai
Rp 22.896.000 termasuk untuk bunga Rp 1.296.000 (bukti BKM no 01)
pembelian barang dagang dari PT Elektronik Maju dengan syarat 3/10,n/EOM (faktur no B1809)
senilai Rp 7.900.000
penjualan barang dagangan pada Tuan Barli dengan syarat 2/10,n/30 (faktur no 1703) seharga
Rp 55.000.000
Pembelian peralatan kantor secara kredit dari Toko Supra Meubel dengan syarat n/30 seharga
Rp 12.750.000 (faktur nomor C1550)
Penjualan barang dagang secara tunai kepada Ny Halimah seharga Rp 2.750.000 (bukti transaksi
no 02/BKM)

Dilunasi faktur nomor B1405

Tuan Barli melunasi Faktur Nomor J 1703, dengan bukti transaksi Nomor 03/BKM

Pengembalian barang dagangan faktur nomor B1809 karena rusak senilai Rp 400.000

Penjualan barang dagangan secara kredit kepada Usman seharga Rp 5.000.000 dengan syarat
2/10,n/30 (faktur Nomor 1704)

Dilunasi faktur Nomor B1809, dengan bukti transaksi nomor 03/BKK

Pembayaran premi asuransi kebakaran sebesar Rp 2.750.000, dengan bukti transaksi no 04/BKK

Penjualan barang dagangan pada tuan Hardi dengan syarat 2/10,n/30 (faktur nomor J1705)
seharga Rp 15.000.000
pembelian barang dagangan dari Toko Best Audio dengansyarat 2/10,n/30 (faktur nomor B1544)
sebesar Rp 26.450.000

Diterima pelunasan dari Usman (faktur nomor J 1704) dengan bukti transaksi Nomor 04/BKM

Dibayar sebagian utang kepada toko supra meubel senilai Rp 5.000.000, bukti transaksi nomor
BKK 05
Penjualan tunai senilai Rp 2.750.000 dengan bukti transaksi nomor 05/BKM
Pembelian barang dagangan dari toko elektronik maju seharga Rp 10.000.000 dengan syarat
3/10 ,n/eom (faktir nomor B1909)
Pembayaran gaji karyawan sebesar Rp 4.750.000 dengan bukti transaksi 06/BLKK
Penjualan barang dagangan kepada Ny Suhartini dengan syarat 3/10,n/Eom (Faktur nomor
J1706() seharga Rp 17.500.000
Diterima hasil penjualan tunai Rp 11.600.000 setelah dikurangi potongan penjualan Rp
3.400.000 dengan bukti transaksi nomor 06/BKM
Diterima pelunasan dari Hardi (faktur no J1705) dengan bukti transaksi nomor 07/BKM

Pembelian tunai barang dagangan senilai Rp 3.500.000 dengan bukti transaksi nomor 07 BKK
 PD Berseri
Purchase journal (PJ)

Date Accou
Term Of
Notes Ref
Payment
Month Date Purchase

Des 2002 2 toko best audio 2/10,n/30 Rp 5,750,000.00

5 Elektronik Maju 3/10,n/EOM Rp 7,900,000.00
6 Supra meubel n/30
17 Tk Best audio 2/10, n/30 Rp 26,450,000.00
22 Tk Elektronik maju 2/10, n/eom Rp 10,000,000.00

TOTAL Rp 50,100,000.00
 PD Berseri
Purchase journal (PJ)

Account of Debit account of credit

Sundry account
Supplies Account payable
ref Account Amount
Rp 5,750,000.00
Rp 7,900,000.00
Office equipment Rp 12,750,000.00 Rp 12,750,000.00
Rp 26,450,000.00
Rp 10,000,000.00

Rp 12,750,000 Rp 62,850,000.00
 Sales Journal
PD Berseri

Date Invoice /
evidence Debitor or notes Ref Term of payment
number
Month Date
Des 2002 5 J1730 Tuan Barli 2/10,n/30
13 J1704 Tuan Usman 2/10,n/30
16 J1705 Tuan Hardi 2/10,n/30
25 J1706 Nyonya Suhartini 3/10,n/eom

TOTAL
 Acc. Receivable = D

Sales = C
Rp 55,000,000.00
Rp 5,000,000.00
Rp 15,000,000.00
Rp 17,500,000.00

Rp 92,500,000.00
 PD Berseri
Cash Receipt Journal

Tanggal Account of debit

Evidence number Note Ref
Month date Cash

Des 2002 2 01/BKM Receive note receivable payment Rp 22,896,000.00

8 02/BKM sales on cash Rp 2,750,000.00

12 03/BKM tuan Barli Rp 53,900,000.00
19 04/BKM Tuan usman Rp 4,900,000.00
19 05/BKM sales on cash Rp 2,750,000.00
26 06/BKM sales on cash Rp 11,600,000.00
29 07/BKM tuan Hardi Rp 15,000,000.00

TOTAL Rp 113,796,000.00
 PD Berseri
ash Receipt Journal

Account of debit Account of credit

Sundry account
Sales discount Acc receivable Sales
Account name Amount
Note receivable Rp 21,600,000.00
interest income Rp 1,296,000.00
Rp 2,750,000.00
Rp 1,100,000.00 Rp 55,000,000.00
Rp 100,000.00 Rp 5,000,000.00
Rp 2,750,000.00
Rp 3,400,000.00 Rp 15,000,000.00
Rp 15,000,000.00

Rp 4,600,000.00 Rp 75,000,000.00 Rp 20,500,000.00 Rp 22,896,000.00

 PD Berseri
Cash Payment Journal

Date Account of Debit

Evidence
Notes Ref
Number
Month Date Purchase

Des 2002 2 01/BKK Utilities payment 5201

9 02/BKK Tk Best audio
15 03/BKK Tk elektronik maju
16 04/BKK Burn insurance 5202
19 05/BKK Tk Supra meubel
24 06/BKK Salaries
30 07/BKK Purchase on cash Rp 3,500,000.00

TOTAL Rp 3,500,000.00
 PD Berseri
Cash Payment Journal

Account of Debit Account of Credit

Sundry account Purchase

Account Payable Cash
Discount
Account Amount
Utilities exp Rp 1,250,000.00 Rp 1,250,000.00
Rp 5,750,000.00 Rp 5,635,000.00 Rp 115,000.00
Rp 7,500,000.00 Rp 7,275,000.00 Rp 225,000.00
Insurance exp Rp 2,750,000.00 Rp 2,750,000.00
Rp 5,000,000.00 Rp 5,000,000.00
Salaries expense Rp 4,750,000.00 Rp 4,750,000.00
Rp 3,500,000.00

Rp 18,250,000.00 Rp 8,750,000.00 Rp 30,160,000.00 Rp 340,000.00

 PD Berseri
General ledger

Date
Notes ref Debit Credit
month date
Account payable (elekt
Des 2002 13 211 Rp 400,000.00
maju)
Purchase return 502 Rp 400,000.00
Recapitulation of Purchase Journal
Account Account
account name Debit
number number
501 Purchase Rp 50,100,000 211
121 Office Equipment Rp 12,750,000

Total Rp 62,850,000 Total

Recapitulation of Sales Journal

Account Account
Account name Debit
number number
112 Account Receivable Rp 92,500,000 411

Total Rp 92,500,000 Total

Recapitulation of cash receipt journal

Account Account
Account name Debit
number number
111 Cash Rp 113,796,000 112
412 Sales Discount Rp 4,600,000 411
113
414
Total Rp 118,396,000 Total

Recapitulation of cash payment journal

Account Account
Account name Debit
number number
501 Purchase Rp 3,500,000 111
211 Account Payabble Rp 18,250,000 503
504 Utilities Expense Rp 1,250,000
505 Insurance Expense Rp 2,750,000
506 Salary Expense Rp 4,750,000

Total Rp 30,500,000 Total

Recapitulation of general journal
Account Account
account name Debit
number number
211 Account Payable Rp 400,000 502

Total Rp 400,000 Total

 acount name Credit

Account Payable Rp 62,850,000

Total Rp 62,850,000

Account name Credit

Sales Rp 92,500,000

Total Rp 92,500,000

Account name Credit

Account Receivable Rp 75,000,000

Sales Rp 20,500,000
Note Receivable Rp 21,600,000
Interest Income Rp 1,296,000
Total Rp 118,396,000

Account name Credit

Cash Rp 30,160,000
Purchase Discount Rp 340,000

Total Rp 30,500,000
 Account name Credit

Purchase Return Rp 400,000

Total Rp 400,000
Nama : Toko Best Audio
Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 2 Purchase of Merchandise Inventory PJ
9 Payment of Account Payable CPJ Rp 5,750,000
17 Purchase of Merchandise Inventory PJ

Nama : Toko Elektronik Maju

Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 5 Purchase of Merchandise Inventory PJ
13 Purchase return GJ Rp 400,000
15 Payment of Account Payable CPJ Rp 7,500,000
22 Purchase of Merchandise Inventory PJ

Nama : Toko Supra Meubel

Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 6 Purchase of Office Equipment PJ
19 Payment of Account Payable CPJ Rp 5,000,000

Nama : Tuan Barli

Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 5 Sales of Merchandise Inventory SJ Rp 55,000,000
12 Receive payment of Account Receivable CRJ

Nama : Tuan Usman

Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 13 Sales of Merchandise Inventory SJ Rp 5,000,000
19 Receive payment of Account Receivable CRJ

Nama : Tuan Hardi

Alamat :
Account receivable of subsidiary ledger
Date Notes
Ref Debet
Month Date
Des 16 Sales of Merchandise Inventory SJ Rp 15,000,000
29 Receive payment of Account Receivable CRJ

Nama : Nyonya Suhartini

Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet
Month Date
Des 25 Sales of Merchandise Inventory SJ Rp 17,500,000
 Balance
Credit
Debit Credit
Rp 5,750,000 Rp 5,750,000
Rp -
Rp 26,450,000 Rp 26,450,000

Balance
Credit
Debit Credit
Rp 7,900,000 Rp 7,900,000
Rp 7,500,000
Rp -
Rp 10,000,000 Rp 10,000,000

Balance
Credit
Debit Credit
Rp 12,750,000 Rp 12,750,000
Rp 7,750,000

Balance
Credit
Debit Credit
Rp 55,000,000
Rp 55,000,000 Rp -
 Balance
Credit
Debit Credit
Rp 5,000,000
Rp 5,000,000 Rp -

Balance
Credit
Debit Credit
Rp 15,000,000
Rp 15,000,000 Rp -

Balance
Credit
Debit Credit
Rp 17,500,000
Cash
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Receipt Journal CRJ
Des-02 31 Cash Payment Journal CPJ
ENDING BALANCE

Acc Receivable
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Sales Journal SJ
Des-02 31 Cash Receipt Journal CRJ
ENDING BALANCE

Note receivable
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Receipt Journal CRJ
ENDING BALANCE

Merchandise inventory
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Office equipment
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Purchase Journal PJ
ENDING BALANCE

Accumulated dep of off equip

Date
Notes Ref
 Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Shop Equipment
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Accumulated dep of Shop equip

Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Building
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Accumulated dep of Building equip

Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Account Payable
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Purchase Journal PJ
31 Cash Payment Journal CPJ
31 General Journal GJ
ENDING BALANCE

Capital
Date
Notes Ref
 Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Withdrawal
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
ENDING BALANCE

Sales
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Sales Journal SJ
31 Cash Receipt Journal CRJ
ENDING BALANCE

Sales discount
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Receipt Journal CRJ
ENDING BALANCE

Interest Income
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Receipt Journal CRJ
ENDING BALANCE

Purchase
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Purchase Journal PJ
31 Cash Payment Journal CPJ
ENDING BALANCE
Purchase return
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 General Journal GJ
ENDING BALANCE

Purchase discount
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Payment Journal CPJ
ENDING BALANCE

Utilities expense
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Payment Journal CPJ
ENDING BALANCE

Insurance expense
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Payment Journal CPJ
ENDING BALANCE

Salaries expense
Date
Notes Ref
Month Date
Nov-02 30 BEGINNING BALANCE
Des-02 31 Cash Payment Journal CPJ
ENDING BALANCE

Building maintenance expense

Date
Notes Ref
Month Date
Nov-02 BEGINNING BALANCE
 ENDING BALANCE

Date
Notes Ref
Month Date
 Balance
Debet Credit
Debit Credit
Rp 76,800,000
Rp 113,796,000 Rp 190,596,000
Rp 30,160,000 Rp 160,436,000
Rp 160,436,000

Balance
Debet Credit
Debit Credit
Rp 12,650,000
Rp 92,500,000 Rp 105,150,000
Rp 75,000,000 Rp 30,150,000
Rp 30,150,000

Balance
Debet Credit
Debit Credit
Rp 47,800,000
Rp 21,600,000 Rp 26,200,000
Rp 26,200,000

Balance
Debet Credit
Debit Credit
Rp 32,350,000
Rp 32,350,000

Balance
Debet Credit
Debit Credit
Rp 65,500,000
Rp 12,750,000 Rp 78,250,000
Rp 78,250,000

Balance
Debet Credit
 Debet Credit
Debit Credit
Rp 39,300,000
Rp 39,300,000

Balance
Debet Credit
Debit Credit
Rp 165,000,000
Rp 165,000,000

Balance
Debet Credit
Debit Credit
Rp 99,000,000
Rp 99,000,000

Balance
Debet Credit
Debit Credit
Rp 165,000,000
Rp 165,000,000

Balance
Debet Credit
Debit Credit
Rp 82,500,000
Rp 82,500,000

Balance
Debet Credit
Debit Credit
Rp 12,500,000
Rp 62,850,000 Rp 75,350,000
Rp 18,250,000 Rp 57,100,000
Rp 400,000 Rp 56,700,000
Rp 56,700,000

Balance
Debet Credit
 Debet Credit
Debit Credit
Rp 150,000,000
Rp 150,000,000

Balance
Debet Credit
Debit Credit
Rp 32,500,000
Rp 32,500,000

Balance
Debet Credit
Debit Credit
Rp 650,000,000
Rp 92,500,000 Rp 742,500,000
Rp 20,500,000 Rp 763,000,000
Rp 763,000,000

Balance
Debet Credit
Debit Credit
Rp 36,800,000
Rp 4,600,000 Rp 41,400,000
Rp 41,400,000

Balance
Debet Credit
Debit Credit
Rp 1,770,000
Rp 1,296,000 Rp 3,066,000
Rp 3,066,000

Balance
Debet Credit
Debit Credit
Rp 319,200,000
Rp 50,100,000 Rp 369,300,000
Rp 3,500,000 Rp 372,800,000
Rp 372,800,000
 Balance
Debet Credit
Debit Credit
Rp 2,800,000
Rp 400,000 Rp 3,200,000
Rp 3,200,000

Balance
Debet Credit
Debit Credit
Rp 2,380,000
Rp 340,000 Rp 2,720,000
Rp 2,720,000

Balance
Debet Credit
Debit Credit
Rp 11,250,000
Rp 1,250,000 Rp 12,500,000
Rp 12,500,000

Balance
Debet Credit
Debit Credit
Rp -
Rp 2,750,000 Rp 2,750,000
Rp 2,750,000

Balance
Debet Credit
Debit Credit
Rp 42,750,000
Rp 4,750,000 Rp 47,500,000
Rp 47,500,000

Balance
Debet Credit
Debit Credit
Rp 32,650,000
 Rp 32,650,000

Balance
Debet Credit
Debit Credit
 PD. Berseri
Neraca Sisa
Per 31 Desember 2003

Nomor nama Akun Debit

111 Cash Rp 160,436,000
112 Account Receivable Rp 30,150,000
113 Note Receivable Rp 26,200,000
114 Merchandise Inventory Rp 32,350,000
121 Office Equipment Rp 78,250,000
Accumulated depreciation of
121.1
equipment
122 Shop Equipment Rp 165,000,000
Accumulated depreciation of shop
122.1
equipment
123 Building Rp 165,000,000
Accumulated depreciation of
123.1
Building
211 Account Payable
311 Shinta's Capital
312 Withdrawal Rp 32,500,000
411 Sales
412 Sales Discount Rp 41,400,000
414 Interest Income
501 Purchase Rp 372,800,000
502 Purchase return
503 Purchase discount
504 Utilities Expense Rp 12,500,000
505 Insurance Expense Rp 2,750,000
506 Salaries Expense Rp 47,500,000
507 Building Maintenance Expense Rp 32,650,000
SALDO/BALANCE Rp 1,199,486,000

Jika dengan menggunakan Metode HPP

Cost of goods sold Rp 32,350,000
beginning merch inventory
ending merch inventory Rp 56,250,000.00
 cost of goods sold
cost of goods sold Rp 372,800,000
purchase
Purchase Return Rp 3,200,000.00
Cost of goods sold
Purchase discount Rp 2,720,000.00
Cost of goods sold

HPP =
Persediaan awal +( Pembelian bersih) - Persediaan akhir

Pembelian bersih = Pembelian + Beban angkut pembelian - retur pembelian -

Persediaan awal +
Persediaan akhir -
pemblian +
retur pembelian -
potongan pembelian -
beban angkut pembelian +
 Credit Keterangan untuk penyesuaian :
a persediaan barang dagangan data terbaru menunjukkan sald
b beban asuransi dibayarkan untuk periode 2 bulan (60 hari)
c penyusutan peralatan kantor, dan peralatan toko masing ma
d pengambilan uang kas oleh pemilik sebesar Rp 25.000.000 d
e gaji karyawan yang belum dibayarkan adalah sebesar Rp 12.

Rp 39,300,000

Berdasarkan data diatas maka jurnal penyesuaian yang dibu

Rp 99,000,000
PD Berseri
General ledger
Rp 82,500,000 31 Desember
Rp 56,700,000 Date
Notes
Rp 150,000,000 month date
Des 31 Income summary
Rp 763,000,000 Beginning of merch inventory
end of merch inventory
Rp 3,066,000 Income summary
31 prepaid insurance
Rp 3,200,000 Insurance expense
Rp 2,720,000 31 depreciation of office equipment
accumulated depreciation of office
depreciation of shop equipment
accumulated depreciaton of shop
depreciation of building
Rp 1,199,486,000   accumulated depreciation of build
31 withdrawal/prive
  account payable
31 salaries expense
Kelly salaries payable
Rp 32,350,000
edward end
 Rp 56,250,000.00
jones purchase
Rp 372,800,000
natalia purch return
Rp 3,200,000.00
tyrone purchase disc
Rp 2,720,000.00

ediaan akhir

kut pembelian - retur pembelian - potongan pembelian

Cost of goods sold di debit (D), akun persed awal di kredit (K)
Cost of goods sold di kredit (K), akun persed brg dg akhir di debit (D)
cost of goods sold di debit (D), purchase di kredit (K)
cost of good sold di kredit (K), purchase return di debit (D)
cost of good sold di kredit (K), purchase discount di debit (D)
cost of goods sold di debit (D), freight in expense di kredit (K)
terbaru menunjukkan saldo Rp 56.250.000
eriode 2 bulan (60 hari) 16 Des
peralatan toko masing masing 20% dan penyusutan gedung 10%
k sebesar Rp 25.000.000 dianggap utang dagang
kan adalah sebesar Rp 12.675.000

al penyesuaian yang dibuat adalah=

PD Berseri
General ledger
31 Desember

ref Debit Credit

302 Rp 32.350.000   Felicia A

114   Rp 32.350.000
114 Rp 56.250.000  
302   Rp 56.250.000
215 Rp 2,062,500 Kelly 16 Desember 2.750.000
512 Rp 2,062,500 2 bulan = 60 hari
508 Rp 15,650,000   Fei berapa yg masih sebagai aset
122.1   Rp 15,650,000 dari 16 - 31 des berapa hari?
509 Rp 33,000,000   15--> beban asuransi
123.1   Rp 33,000,000 Yg belum jadi beban adalah 60 - 15 hari = 45Hari
510 Rp 16,500,000   45/60 x 2.750.000
124.1   Rp 16,500,000
312 Rp 25,000,000   BRYAN
212   Rp 25,000,000
506 Rp 12,675,000 Yuty
212 Rp 12,675,000
- 15 hari = 45Hari
 Rp

Account Trial balance

Account name
code D
1 111 Cash Rp 160, 436,000
2 112 Account receivable Rp 30,150,000.00
3 113 Note Receivable Rp 26,200,000
4 114 Merchandise inventory Rp 32,350,000.00
5 121 Office Equipment Rp 78,250,000.00
Accumulated depreciation of
6 121.1 equipment
7 122 Shop equipment Rp 165,000,000.00

Accumulated depreciation of Shop

8 122.1 equipment Rp 99,000,000.00
Feli 123 Building Rp 165,000,000.00
Accumulated depreciation of
9 123.1 Building
10 211 Account payable
11 311 Shinta's Capital
12 312 Withdrawal Rp 32,500,000
13 411 Sales
14 412 Sales discount
15 414 Interest income
16 501 Purchase Rp 319,200,000
17 502 Purchase return Rp 3,200,000.00
18 Patrice 503 purchase discount
19 504 Utilities expense Rp 12,500,000.00
20 505 Insurance expense Rp 2,750,000.00
21 506 Salaries expense Rp 47,500,000.00
22 507 building maintenance expense
Saldo
23 215 Prepaid insurance
24 302 Income summary
21 212 Salaries payable
 PD BERSERI
WORKSHEET

Trial balance Adjustment Adjusted trial balance

C D C D
Rp 160, 436,000
Rp 30,150,000.00
Rp 26,200,000
Rp 56,250,000.00 Rp 32,350,000.00 Rp 56,250,000.00
Rp 15,650,000.00 Rp 62,600,000.00

Rp 39,300,000.00
Rp 165,000,000.00

Rp 165,000,000.00

Rp 82,500,000.00 Rp 16,500,000.00
Rp 56,700,000.00 Rp 25,000,000.00
Rp 150,000,000.00
Rp 25,000,000 Rp 57,500,000
Rp 650,000,000.00

Rp 41,400,000.00
Rp 3,066,000.00
Rp 372,800,000
Rp 3,200,000.00
Rp 2,720,000.00
Rp 12,500,000.00
Rp 2,750,000.00
Rp 12,675,000.00 Rp 60,175,000.00

Rp 2,062,500
Rp 32.350.000
Rp 12,675,000.00
 44,561.00

Adjusted trial balance Income summary Balance

C D C D C
Rp 160, 436,000
Rp 30,150,000.00
Rp 26,200,000
Rp 56,250,000.00
Rp 62,600,000.00

Rp 165,000,000.00

Rp 165,000,000.00

Rp 99,000,000.00 Rp 99,000,000.00
Rp 81,700,000.00

Rp 57,500,000
Rp 763,000,000.00

Rp 3,066,000.00 Rp 3,066,000.00

Rp 2,720,000.00 Rp 2,720,000.00

Rp 60,175,000.00

Rp 2,062,500
Rp 32.350.000
Rp 12,675,000.00