Trial Balance

Toko Harum
31 Desember 2018
KETERANGAN DEBIT
Kas Rp 2,530,000
Persediaan Barang Daganag Rp 26,270,000
Perlengkapan Toko Rp 1,030,000
Perlengkapan Kantor Rp 310,000
Asuransi dibayar dimuka Rp 1,180,000
Peralatan Toko Rp 16,880,000
Akumulasi Peny Peralatan Toko
Peralatan Kantor Rp 2,980,000
Akumulasi Peny Peralatan Kantor
Utang Dagang
Utang Pph
Modal Ny Hanum
Prive Ny Hanum Rp 15,200,000
Penjualan
Retur Penjualan Rp 1,620,000
Pembelian Rp 81,960,000
Retur Pembelian
Potongan Pembelian
Beban Angkut Pembelian Rp 1,440,000
Beban Gaji Penjualan Rp 19,910,000
Beban Sewa Toko Rp 10,800,000
Beban Iklan Rp 1,570,000
Beban Gaji Kantor Rp 8,320,000
Beban Sewa Kantor Rp 1,200,000
Beban Pajak Penghasilan Rp 10,000,000

TOTAL Rp 203,200,000
 Jurnal Penyesuaian
Toko Harum
31 Desember 2011
KREDIT TANGGAL KETERANGAN
31-Dec Beban Perlengkapan Toko
Perlengkapan Toko
Beban Perlengkapan Kantor
Perlengkapan Kantor
31-Dec Beban Asuransi
Asuransi Dibayar dimuka
Rp 640,000 31-Dec Beban Penyusutan Peralatan Toko
Akumulasi Peny Peralatan Toko
Rp 530,000 Beban Penyusutan Peralatan Kantor
Rp 5,120,000 Akumulasi Peny Peralatan Kantor
Rp 60,000 31-Dec Beban Gaji Penjualan
Rp 43,030,000 Beban Gaji Kantor
Utang Gaji
Rp 151,620,000 31-Dec Beban Pajak Penghasilan
Utang Pajak Penghasilan
31-Dec Harga Pokok Penjualan
Rp 630,000 Persediaan Barang Dagang
Rp 1,570,000 Harga Pokok Penjualan
Pembelian
Beban Angkut Pembelian
Retur Pembelian
Potongan Pembelian
Harga Pokok Penjualan
31-Dec Persediaan Barang Dagang
Harga Pokok Penjualan

Rp 203,200,000
DEBIT KREDIT
Rp 760,000
Rp 760,000
Rp 120,000
Rp 120,000
Rp 860,000
Rp 860,000
Rp 1,750,000
Rp 1,750,000
Rp 290,000
Rp 290,000
Rp 220,000
Rp 60,000
Rp 280,000
Rp 250,000
Rp 250,000
Rp 26,270,000
Rp 26,270,000
83,400,000
81,960,000
1,440,000
630,000
1,570,000
2,200,000
28,730,000
28,730,000

Rp 144,910,000 Rp 144,910,000
 Worksheet
Toko Harum
31 Desember 2011
DALAM DOLAR NERACA SALDO
DEBIT KREDIT
Kas Rp 2,530,000
Persediaan Barang Daganag Rp 26,270,000
Perlengkapan Toko Rp 1,030,000
Perlengkapan Kantor Rp 310,000
Asuransi dibayar dimuka Rp 1,180,000
Peralatan Toko Rp 16,880,000
Akumulasi Peny Peralatan Toko Rp 640,000
Peralatan Kantor Rp 2,980,000
Akumulasi Peny Peralatan Kantor Rp 530,000
Utang Dagang Rp 5,120,000
Utang Pph Rp 60,000
Modal Ny Hanum Rp 43,030,000
Prive Ny Hanum Rp 15,200,000
Penjualan Rp 151,620,000
Retur Penjualan Rp 1,620,000
Pembelian Rp 81,960,000
Retur Pembelian Rp 630,000
Potongan Pembelian Rp 1,570,000
Beban Angkut Pembelian Rp 1,440,000
Beban Gaji Penjualan Rp 19,910,000
Beban Sewa Toko Rp 10,800,000
Beban Iklan Rp 1,570,000
Beban Gaji Kantor Rp 8,320,000
Beban Sewa Kantor Rp 1,200,000
Beban Pajak Penghasilan Rp 10,000,000

TOTAL Rp 203,200,000 Rp 203,200,000

Harga Pokok Penjualan
Beban Perlengkapan Toko
Beban Perlengkapan Kantor
Beban Asuransi
Beban Penyusutan Peralatan Toko
Beban Penyusutan Peralatan Kantor
Utang Gaji

LABA
 AJP NERACA SETELAH AJP
DEBIT KREDIT DEBIT
Rp 2,530,000
Rp 28,730,000 Rp 26,270,000 Rp 28,730,000
Rp 760,000 Rp 270,000
Rp 120,000 Rp 190,000
Rp 860,000 Rp 320,000
Rp 16,880,000
Rp 1,750,000
Rp 2,980,000
Rp 290,000

Rp 250,000

Rp 15,200,000

Rp 1,620,000
Rp 81,960,000 Rp -
Rp 630,000
Rp 1,570,000
Rp 1,440,000 Rp -
Rp 220,000 Rp 20,130,000
Rp 10,800,000
Rp 1,570,000
Rp 60,000 Rp 8,380,000
Rp 1,200,000
Rp 250,000 Rp 10,250,000

Rp 109,670,000 Rp 30,930,000 Rp 78,740,000

Rp 760,000 Rp 760,000
Rp 120,000 Rp 120,000
Rp 860,000 Rp 860,000
Rp 1,750,000 Rp 1,750,000
Rp 290,000 Rp 290,000
Rp 280,000

Rp 144,910,000 Rp 144,910,000 Rp 203,570,000

NERACA SETELAH AJP LABA/RUGI BALANCE SHEET
KREDIT DEBIT KREDIT DEBIT
Rp 2,530,000
Rp 28,730,000
Rp 270,000
Rp 190,000
Rp 320,000
Rp 16,880,000
Rp 2,390,000
Rp 2,980,000
Rp 820,000
Rp 5,120,000
Rp 310,000
Rp 43,030,000
Rp 15,200,000
Rp 151,620,000 Rp 151,620,000
Rp 1,620,000
Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp 20,130,000
Rp 10,800,000
Rp 1,570,000
Rp 8,380,000
Rp 1,200,000
Rp 10,250,000

Rp 78,740,000
Rp 760,000
Rp 120,000
Rp 860,000
Rp 1,750,000
Rp 290,000
Rp 280,000

Rp 203,570,000 Rp 136,470,000 Rp 151,620,000 Rp 67,100,000

Rp 15,150,000
 Income Statement
Toko Harum
31 Desember 2011
BALANCE SHEET Pendapatan dari Penjualan
KREDIT Penjualan
Sales Return and Allowances

Net Sales
Cost of Good Sales
Laba Kotor
Rp 2,390,000
Beban Operasional
Rp 820,000 Beban Gaji Penjualan
Rp 5,120,000 Beban Sewa Toko
Rp 310,000 Beban Iklan
Rp 43,030,000 Beban Gaji Kantor
Beban Sewa Kantor
Beban Pajak Penghasilan
Beban Perlengkapan Toko
Beban Perlengkapan Kantor
Beban Asuransi
Beban Penyusutan Peralatan Toko
Beban Penyusutan Peralatan Kantor

JUMLAH BEBAN

LABA BERSIH

Toko Harum
Statement of Owner Equity
31 Desember 2018
Modal Awal
Laba
Prive
Rp 280,000 Total Increase
Modal Akhir 31 Desember 2018
Rp 51,950,000
Rp 15,150,000
Rp 67,100,000
 Rp 151,620,000.00
Rp 1,620,000.00

Rp 150,000,000.00
-Rp 78,740,000.00
Rp 71,260,000.00

Rp 20,130,000.00
Rp 10,800,000.00
Rp 1,570,000.00
Rp 8,380,000.00
Rp 1,200,000.00
Rp 10,250,000.00
Rp 760,000.00
Rp 120,000.00
Rp 860,000.00
Rp 1,750,000.00
Rp 290,000.00

Rp 56,110,000.00

Rp 15,150,000.00

$ 43,030,000.00
$ 15,150,000.00
$ -15,200,000.00
$ -50,000.00
$ 42,980,000.00
 Balance Sheet
Toko Harum
31 Desember 2011
Assets
Kas Rp 2,530,000
Persediaan Barang Daganag Rp 28,730,000
Perlengkapan Toko Rp 270,000
Perlengkapan Kantor Rp 190,000
Asuransi dibayar dimuka Rp 320,000
Peralatan Toko Rp 16,880,000
Akumulasi Peny Peralatan Toko -Rp 2,390,000
Peralatan Kantor Rp 2,980,000
Akumulasi Peny Peralatan Kantor -Rp 820,000

Rp 48,690,000
 Liabilities
Utang Dagang Rp 5,120,000
Utang Pph Rp 310,000
Utang Gaji Rp 280,000

Total Liabilities Rp 5,710,000

Owner Equity

Owner Equity Rp 42,980,000

Total Owner Equity Rp 42,980,000

Total Liabilities and Owner Equity Rp 48,690,000

Rp 48,690,000
 Closing Entries
Toko Harum
31 Desember 2011
TANGGAL KETERANGAN DEBIT
31-Dec Sales Rp 151,620,000
Income Summary

31-Dec Income Summary Rp 136,470,000

Retur Penjualan
Harga Pokok Penjualan
Beban Gaji Penjualan
Beban Sewa Toko
Beban Iklan
Beban Gaji Kantor
Beban Sewa Kantor
Beban Pajak Penghasilan
Beban Perlengkapan Toko
Beban Perlengkapan Kantor
Beban Asuransi
Beban Penyusutan Peralatan Toko
31-Dec Beban Penyusutan Peralatan Kantor

31-Dec Income Summary Rp 15,150,000

Capital
Capital Rp 15,200,000
Prive

TOTAL Rp 318,440,000
 Closing Trial Balance
Toko Harum
31 Desember 2011
KREDIT AKUN
Kas
Rp 151,620,000 Persediaan Barang Daganag
Perlengkapan Toko
Perlengkapan Kantor
Rp 1,620,000 Asuransi dibayar dimuka
Rp 78,740,000 Peralatan Toko
Rp 20,130,000 Akumulasi Peny Peralatan Toko
Rp 10,800,000 Peralatan Kantor
Rp 1,570,000 Akumulasi Peny Peralatan Kantor
Rp 8,380,000 Utang Dagang
Rp 1,200,000 Utang Pph
Rp 10,250,000 Utang Gaji
Rp 760,000 Capital
Rp 120,000
Rp 860,000
Rp 1,750,000
Rp 290,000

Rp 15,150,000

Rp 15,200,000

Rp 318,440,000
DEBIT KREDIT
Rp 2,530,000
Rp 28,730,000
Rp 270,000
Rp 190,000
Rp 320,000
Rp 16,880,000
Rp 2,390,000
Rp 2,980,000
Rp 820,000
Rp 5,120,000
Rp 310,000
Rp 280,000
Rp 42,980,000

$ 51,900,000.00 $ 51,900,000.00
 Jurnal Penyesuaian
Bow Company
31 Desember 2011
TANGGAL KETERANGAN DEBIT
31 Cost of Goods Sold Rp 241,400.00
Merchandise Inventory
31 Insurance Expense Rp 10,000.00
Prepaid Insurance
31 Office Supplies Expense Rp 1,600.00
Office Supplies
Store Supplies Expense Rp 5,100.00
Store Supplies
31 Depreciation of Store Equipment Expense Rp 17,000.00
Accumulated Depreciation of Store Equipment
Depreciation of Office Equipment Expense Rp 9,000.00
Accumulated Depreciation of Office Equipment
31 Sales Salary Expense Rp 2,900.00
Office Salary Expense Rp 1,500.00
Salaries Payable
31 Rent Income Rp 1,600.00
Unearned Rent
Rp 290,100.00
 Income Statement
Bow Company
31 Desember 2011
KREDIT Pendapatan dari Penjualan
Sales
Rp 241,400.00 Sales Return and Allowances
Sales Discount
Rp 10,000.00
Net Sales
Rp 1,600.00 Cost of Good Sales
Laba Kotor
Rp 5,100.00
Beban Operasional
Rp 17,000.00 Salaries Expense
Advertising Expense
Rp 9,000.00 Depreciation Expense of Store Equipment
Store Supplies Expense
Micellaneous Selling Expense
Rp 4,400.00 Insurance Expense
Office Supplies Expense
Rp 1,600.00 Depreciation Expense of Office Equipment
Rp 290,100.00 Office Salary Expense
Rent Expense
Miscellaneous Administrasi Expense
Interest Expense

JUMLAH BEBAN

Rent Income

Rugi Bersih
 $ 1,695,000.00
$ 31,000.00
$ 12,000.00

$ 1,652,000.00
$ -1,243,800.00
$ 408,200.00

$ 175,700.00
$ 58,900.00
$ 17,000.00
$ 5,100.00
$ 3,770.00
$ 10,000.00
$ 1,600.00
$ 9,000.00
$ 121,500.00
$ 60,000.00
$ 3,300.00
$ 25,200.00

$ 491,070.00

$ 1,600.00

$ -81,270.00
 Balance Sheet
Asoba Co
31 Desember 2011
Assets Liabilities
Cash $ 22,330.00 ACCOUNT PAYABLE
Account Receivable $ 172,200.00 Salaries Payable
Merchandise Inventory $ 228,600.00 Unearned Rent
Prepaid Insurance $ 11,200.00 Current Notes Payable
Office Supplies $ 1,800.00 Notes Payable
Store Supplies $ 2,400.00
Store Equipment $ 450,000.00
Acc Depr of Store Equipment $ -97,600.00
Office Equipment $ 144,000.00 Total Liabilities
Acc Depr of Office Equipment $ -43,400.00
Owner Equity

Bow Capital
Total Owner Equity

Total Liabilities and O

$ 891,530.00

Bow Company
Statement of Owner Equity
31 Desember 2011
Modal Awal $ 564,200.00
Rugi Bersih $ -81,270.00
Bow Drawing $ -80,000.00
Total Increase $ -161,270.00
Modal Akhir 31 Desember 2018 $ 402,930.00
Liabilities
$ 113,400.00
$ 4,400.00
Rp 800
Rp 50,000
$ 320,000.00

$ 488,600.00

$ 402,930.00
$ 402,930.00

$ 891,530.00
$ 891,530.00