Ibu Setiawati memiliki toko tas dan aksesoris wanita ''Gaya" yang menjual barang dagangannya ke butik-butik dan

menjual sec

Cash Rp 15,270,000
Account Receivable Rp 45,000,000
Merchandise Inventory Rp 92,000,000
Prepaid Insurance Rp 3,880,000
Store supplies Rp 1,720,000
Store Equipment Rp 52,800,000
Accumulated Depreciation - Store equipment Rp 16,120,000
Account payable Rp 26,700,000
Capital, Ibu Setiawati Rp 91,200,000
Drawing, Ibu Setiawati Rp 16,000,000
Sales Rp 358,000,000
Sales discount Rp 2,840,000
Sales return and allowances Rp 4,760,000
Purchase Rp 190,480,000
Purchase discount Rp 1,200,000
Purchases return and allowances Rp 1,280,000
Sales salaries expense Rp 30,560,000
Advertising expense Rp 10,000,000
Other expense for sales Rp 530,000
Administration salaries expense Rp 17,600,000
Rent expense Rp 10,400,000
Administration expense Rp 660,000

Berikut adalah Infromasui yang diperlukan untuk penyesuaian pada akhir Juni 2018:
a. Hasil perhitungan fisik persediaan menunjukan nilai persediaan akhir adalah Rp88.000.000
b. Beban asuransi periode berjalan adalah Rp2.500.000
c. Pada tanggal 30 Juni 2018,nilai perlengkapan toko adalah Rp520.000.
d. Beban penyusutan peralatan toko periode 1 Juli 2017 - 30 Juni 2018 adalah Rp5.280.000.
e. Per akhir Juni 2018,terdapat beban gaji yang belum dibayarkan,yaitu; Gaji bagian penjualan sebesar Rp1.500.000

Diminta:
1. Buatlah ayat jurnal penyesuaian yang dibutuhkan.
2. Susunlah neraca lajur toko gaya per 30 Juni 2018.
3. Susunlah laporan laba rugi toko gaya untuk periode yang berakhir 30 Juni 2018.
4. Susunlah laporan perubahan mifal pemilik untuk periode yang berakhir 30 Juni 2018.
5. Susunlah laporan posisi keuangan toko ''gaya'' per 40 Juni 2018.
6. Buatlah ayat jurnal penutup yang dibutuhkan.
enjual barang dagangannya ke butik-butik dan menjual secara daring (online). Berikut adalah dari buku toko ''gaya'' per 30 Juni 2016.

suaian pada akhir Juni 2018:

ersediaan akhir adalah Rp88.000.000

lah Rp520.000.
- 30 Juni 2018 adalah Rp5.280.000.
bayarkan,yaitu; Gaji bagian penjualan sebesar Rp1.500.000 dan ganjil bagian Non-Penjualan sebesar Rp520.000

ng berakhir 30 Juni 2018.

de yang berakhir 30 Juni 2018.
a'' per 30 Juni 2016.
 DATE TRANSACTION DEBIT KREDIT

Adjustment Entries

Jun 30 Income Summary Rp 92,000,000

Merchandise Inventory Rp 92,000,000

Jun 30 Merchandise Inventory Rp 88,000,000

Income Summary Rp 88,000,000

Jun 30 Insurance Expense Rp 2,500,000

Prepaid Insurance Rp 2,500,000

Jun 30 Store supplies Expense Rp 1,200,000

Store supplies Rp 1,200,000

Jun 30 Sales salaries expense Rp 1,500,000

Administration salaries expense Rp 520,000
Salary Payable Rp 2,020,000

Jun 30 Depreciation Expense - Store equipment Rp 5,280,000

Accumulated Depreciation - Store equipment Rp 5,280,000

Rp 191,000,000 Rp 191,000,000
 UNADJUSTED TRIAL BALANCE
DEBIT KREDIT
Cash Rp 15,270,000
Account Receivable Rp 45,000,000
Merchandise Inventory Rp 92,000,000
Prepaid Insurance Rp 3,880,000
Store supplies Rp 1,720,000
Store Equipment Rp 52,800,000
Accumulated Depreciation - Store equipment Rp 16,120,000
Account payable Rp 26,700,000
Salary Payable Rp -
Capital, Ibu Setiawati Rp 91,200,000
Drawing, Ibu Setiawati Rp 16,000,000
Sales Rp 358,000,000
Sales discount Rp 2,840,000
Sales return and allowances Rp 4,760,000
Purchase Rp 190,480,000
Purchase discount Rp 1,200,000
Purchases return and allowances Rp 1,280,000
Sales salaries expense Rp 30,560,000
Advertising expense Rp 10,000,000
Other expense for sales Rp 530,000
Administration salaries expense Rp 17,600,000
Rent expense Rp 10,400,000
Administration expense Rp 660,000

Store supplies Expense

Insurance Expense
Depreciation Expense - Store equipment
Income Summary

Rp 494,500,000 Rp 494,500,000
 TOKO GAYA
Worksheet
30-Jun-18
ADJUSTMENT ADJUSTED TRIAL BALANCE
DEBIT KREDIT DEBIT KREDIT
Rp - Rp - Rp 15,270,000
Rp - Rp - Rp 45,000,000
Rp 88,000,000 Rp 92,000,000 Rp 88,000,000
Rp - Rp 2,500,000 Rp 1,380,000
Rp - Rp 1,200,000 Rp 520,000
Rp - Rp - Rp 52,800,000
Rp - Rp 5,280,000 Rp 21,400,000
Rp - Rp - Rp 26,700,000
Rp - Rp 2,020,000 Rp 2,020,000
Rp - Rp - Rp 91,200,000
Rp - Rp - Rp 16,000,000
Rp - Rp - Rp 358,000,000
Rp - Rp - Rp 2,840,000
Rp - Rp - Rp 4,760,000
Rp - Rp - Rp 190,480,000
Rp - Rp - Rp 1,200,000
Rp - Rp - Rp 1,280,000
Rp 1,500,000 Rp - Rp 32,060,000
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp 530,000
Rp 520,000 Rp - Rp 18,120,000
Rp - Rp - Rp 10,400,000
Rp - Rp - Rp 660,000

Rp 1,200,000 Rp - Rp 1,200,000
Rp 2,500,000 Rp - Rp 2,500,000
Rp 5,280,000 Rp - Rp 5,280,000
Rp 92,000,000 Rp 88,000,000 Rp 4,000,000

Rp 191,000,000 Rp 191,000,000 Rp 501,800,000 Rp 501,800,000

 INCOME STATEMENT STATEMENT OF FINANCIAL POSITIONS

Rp 15,270,000 Rp -
Rp 45,000,000 Rp -
Rp 88,000,000 Rp -
Rp 1,380,000 Rp -
Rp 520,000 Rp -
Rp 52,800,000 Rp -
Rp - Rp 21,400,000
Rp - Rp 26,700,000
Rp - Rp 2,020,000
Rp - Rp 91,200,000
Rp 16,000,000 Rp -
Rp - Rp 358,000,000
Rp 2,840,000 Rp -
Rp 4,760,000 Rp -
Rp 190,480,000 Rp -
Rp - Rp 1,200,000
Rp - Rp 1,280,000
Rp 32,060,000 Rp -
Rp 10,000,000 Rp -
Rp 530,000 Rp -
Rp 18,120,000 Rp -
Rp 10,400,000 Rp -
Rp 660,000 Rp -

Rp 1,200,000 Rp -
Rp 2,500,000 Rp -
Rp 5,280,000 Rp -
Rp 4,000,000 Rp -

Rp 282,830,000 Rp 360,480,000 Rp 218,970,000 Rp 141,320,000

Rp 77,650,000 Rp 77,650,000
Rp 360,480,000 Rp 360,480,000 Rp 218,970,000 Rp 218,970,000
Rp -
 Toko Gaya
Income Statement
For the Month Ended June 30, 2018

Sales
Sales
Sales discount
Sales return and allowances

Total Sales

Cost of Goods Sold

Beginning Inventory
Purchase Rp 190,480,000
Less: Purchase discount Rp (1,200,000)
Less: Purchases return and allowances Rp (1,280,000)
Cost of goods purchase
Cost of goods available for sale
Less: Ending Inventory
Total Cost of Goods Sold
Gross Profit

Sales Expense
Sales salaries expense
Advertising expense
Depreciation Expense - Store equipment
Store supplies Expense
Other expense for sales
Total Sales Expense

Exepenses
Administration salaries expense
Rent expense
Insurance Expense
Administration expense
Total Expense
Net Income

Toko Gaya
Statement of Owner's Equity
For the Month Ended June 30, 2018

Beginning balance, Equity

Capital Investment July 1, 2017 Rp 91,200,000
Net Income for June 2018 Rp 77,650,000
Rp 168,850,000
Less : Withdraws (16,000,000)
Increase in Owner's Equity

Ending balance Equity, June 30, 2018

Toko Gaya
Statement of Financial Position
30 July 2018

ASSET
Current Asset
Cash Rp 15,270,000
Account Receivable Rp 45,000,000
Merchandise Inventory Rp 88,000,000
Prepaid Insurance Rp 1,380,000
Store supplies Rp 520,000
Total Current Asset

Property, Plant, and Equipment

Store Equipment Rp 52,800,000
Accumulated Depreciation - Store equip Rp (21,400,000)
Total Property, Plant, and Equipment

TOTAL ASSET

LIABILITIES
Current Liabilities
Account payable Rp 26,700,000
Salary Payable Rp 2,020,000
Total Liabilities

EQUITY

Capital, Ibu Setiawati

TOTAL LIABILITIES AND EQUITY

2018

Rp 358,000,000
Rp (2,840,000)
Rp (4,760,000)

Rp 350,400,000

Rp 92,000,000

Rp 188,000,000
Rp 280,000,000
Rp (88,000,000)
Rp 192,000,000
Rp 158,400,000

Rp (32,060,000)
Rp (10,000,000)
Rp (5,280,000)
Rp (1,200,000)
Rp (530,000)
Rp (49,070,000)

Rp (18,120,000)
Rp (10,400,000)
Rp (2,500,000)
Rp (660,000)
Rp (31,680,000)
Rp 77,650,000

ty
2018

Rp -
 Rp 152,850,000

Rp 152,850,000

ion

Rp 150,170,000

31,400,000

Rp 181,570,000

Rp 28,720,000

152,850,000

Rp 181,570,000