STIE DHARMA AGUNG

PROGRAM SARJANA & DIPLOMA

UJIAN AKHIR SEMESTER GANJIL TAHUN 2021 / 2022 Student Name :
PROGRAM : Akuntansi & Manajemen ZIODI MARCHA BIANDY
Class :
MATA KULIAH : Dasar-dasar Akuntansi 1 21MA5
SEMESTER : 1/ 3
WAKTU : 180 MENIT Overall Score :

0
SIFAT UJIAN : Open Book
DOSEN : Irwan Rutlan A., Ir., MM.

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6 Dilarang bekerja sama dalam bentuk apapun dengan teman Anda.

General Journal General Ledger Worksheet Financial Statement

Score : Score : Score : Score :

Adjustment Journal
Score :

Jakarta, 18 December 2021

Accounting
S
Information
I
ASystem
- Lecturer

Irwan Rutlan A., Ir., MM.

(Accounting Lectrure)
Ray & D. Consultant
Isi Jurnal-jurnal yang
General Journals
masih kosong
Perode December 2018

Trans Trans Description Dr Cr

Date Num Accounts Name

03-Dec-18 1 Mr. Ray memberikan modal Barang Dangang (5 unit HP @iDR 1,3rb) & Furniture IDR 17.600,-
Modal Mr. Ray (Mr. Ray, Capital) 24,100.00
Nilai Perolehan Peralatan (Equipment at Cost) 6,500.00
Nilai Perolehan Furniture (Furniture at Cost) 17,600.00
04-Dec-18 2 Beli Barang Dagang (7 unit HP @iDR 1,4rb) secara kredit, ke BBB, PT., termin 2/10 & n/30
Pembelian Barang (Purchase) 9,800.00
Utang (Accounts Payable) 9,800.00
05-Dec-18 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th)
05-Dec-18 3 Uang Muka Sewa (Prepaid Rent) 240.00
05-Dec-18 3 Kas (Cash) 240.00
06-Dec-18 4 1 unit HP dikembalikan ke BBB, PT. Karena rusak
Utang (Accounts Payable) 1,300.00
Retur Pembelian (Purchase Return) 1,300.00
07-Dec-18 5 Beli Perlengkapan Kantor IDR 800,- & baru bayar 30%
07-Dec-18 5 Perlengkapan Kantor (Supplies) 800.00
07-Dec-18 5 Utang (Accounts Payable) 560.00
07-Dec-18 5 Kas (Cash) 240.00
08-Dec-18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40%
08-Dec-18 6 Nilai Perolehan Peralatan (Equipment Acq. Cost) 11,000.00
08-Dec-18 6 Kas (Cash) 4,400.00
08-Dec-18 6 Utang (Accounts Payable) 6,600.00
09-Dec-18 6 Jual Barang Dagang (8 unit HP @iDR 1,8rb) secara kredit, ke XXX, PT., termin 1/10 & n/30
Piutang (Accounts Receivable) 14,400.00
Penjualan (Sales) 14,400.00
10-Dec-18 7 Jual jasa service IDR 200,- & pelanggan belum bayar
10-Dec-18 7 Piutang (Accounts Receivable) 200.00
10-Dec-18 7 Pendapatan Jasa Perbaikan (Service Income) 200.00
11-Dec-18 8 1 unit HP dikembalikan XXX, PT. Karena rusak
Retur Penjualan (Sales Return) 1,800
Piutang (Accounts Receivable) 1,800.00
12-Dec-18 9 Bayar listrik IDR 40,-
12-Dec-18 9 Beban Listrik (Electricity Expense) 40.00
12-Dec-18 9 Kas (Cash) 40.00
13-Dec-18 10 XXX, PT. Bayar lunas utangnya
Kas (Cash) 12,474.00
Penjualan Diskon (Sales Discount) 126.00
Piutang (Accounts Receivable) 12,600.00
14-Dec-18 11 Bayar lunas utang BBB, PT., dikurangi Diskon
Utang (Accounts Payable) 8,500.00
Pembelian Diskon (Purchase Discount) 170.00
Kas (Cash) 8,330.00
Ray & D. Consultant
General Journals
Perode December 2018

Trans Trans Description Dr Cr

Date Num Accounts Name

15-Dec-18 12 Jual jasa service IDR 300,- & pelanggan baru bayar 60%
15-Dec-18 12 Kas (Cash) 180.00
15-Dec-18 12 Piutang (Accounts Receivable) 120.00
15-Dec-18 12 Pendapatan Jasa Perbaikan (Service Income) 300.00
16-Dec-18 13 Bayar setengah utang tgl. 08-Dec-18
16-Dec-18 13 Utang (Accounts Payable) 3,300.00
16-Dec-18 13 Kas (Cash) 3,300.00
17-Dec-18 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2018
17-Dec-18 14 Kas (Cash) 120.00
17-Dec-18 14 Piutang (Accounts Receivable) 120.00
18-Dec-18 15 Bayar Gaji Pegawai IDR 120,-
18-Dec-18 15 Beban Gaji (Salaries Expense) 120.00
18-Dec-18 15 Kas (Cash) 120.00
19-Dec-18 16 Terima Uang Muka IDR 240,- untuk Jasa Sewa selama 1,5 tahun
19-Dec-18 16 Kas (Cash) 240.00
19-Dec-18 16 Pendapatan Diterima Dimuka (Unearned Revenue) 240.00
20-Dec-18 17 Utang ke Bank IDR 500,-
20-Dec-18 17 Kas (Cash) 500.00
20-Dec-18 17 Utang (Accounts Payable) 500.00
21-Dec-18 18 Terima bunga dari Bank IDR 9,-
21-Dec-18 18 Kas (Cash) 9.00
21-Dec-18 18 Pendapatan Bunga (Interest Income) 9.00
22-Dec-18 19 Pemilik mengambil modalnya (Barang Dagang)
22-Dec-18 19 Prive Mr. Ray (Mr. Ray, Prive) 1,372.00
22-Dec-18 19 Persediaan Barang Dagang (Merchandise Inventory) 1,372.00
Total 90,741.00 90,741.00

106,828.92 106,828.92
Ray & D. Consultant Isi Jurnal-jurnal yang
Adjustment Journals masih kosong
Perode December 2018

Trans Trans Description Dr Cr

Date Num Accounts Name

31-Dec-18 Adj1 Perlengkapan tersisa IDR 200

Beban Perlengkapan Kantor (Supplies Expense) 800.00
Perlengkapan Kantor (Supplies) 800.00
31-Dec-18 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & metode garis lurus)
31-Dec-18 Adj2 Beban Penyusutan Peralatan (Equipment Dep. Expense) 229.17
31-Dec-18 Adj2 Akum. Peny. Peralatan (Equipment Acum. Dep.) 229.17
31-Dec-18 Adj3 Penyusutan Furniture sebulan (masa manfaat 4th & metode garis lurus)
Beban Penyusutan Furniture (Furniture Dep. Expense) 366.67
Akum. Peny. Furniture (Furnitur Acum. Dep.) 366.67
31-Dec-18 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan
31-Dec-18 Adj4 Pendapatan Diterima Dimuka (Unearned Revenue) 13.33
31-Dec-18 Adj4 Pendapatan Sewa (Rent Income) 13.33
31-Dec-18 Adj5 Beban Gaji yang belum dibayar utk bulan Desember IDR 150
31-Dec-18 Adj5 Beban Gaji (Salaries Expense) 150.00
31-Dec-18 Adj5 Beban Yg Msh Hrs Dibayar (Accrued Expenses) 150.00
31-Dec-18 Adj6 Penyesuaian Uang Muka Sewa sebulan
31-Dec-18 Adj6 Beban Sewa (Rent. Expense) 20.00
31-Dec-18 Adj6 Uang Muka Sewa (Prepaid Rent) 20.00
31-Dec-18 Adj7 Penyesuaian Pendapatan Yang Masih Akan Diterima IDR 12,-
31-Dec-18 Adj7 Bunga Yg Msh Akan Diterima (Interest Receivable) 12.00
31-Dec-18 Adj7 Pendapatan Bunga (Interest Income) 12.00
31-Dec-18 Adj8 Penyesuaian Beban Pokok Penjualan & Persediaan Barang Dagang
Pembelian Barang (Purchase) 21,600.00
Retur Pembelian (Purchase Return) 1,300.00
Pembelian Diskon (Purchase Discount) 170.00
Persediaan Barang Dagang (Merchandise Inventory) 2,600.00
Beban Pokok Penjualan (Cost of Goods Sold) 9,272.00

Total 16,087.92 16,087.92

-
 Ray & D. Consultant Isi Buku Besar:
General Ledger per 1 October 2018 up to 31 December 2018 - Persediaan Barang
Dangang
1-1110 Kas (Cash) - Pembelian
Trans. Trans. Trans. - Potongan
Debit Pembelian
Credit Balance
Date Num. Description
Beginning Balance : 5,020.00
05/12/18 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th) 240.00 4,780.00
07/12/18 5 Beli Perlengkapan Kantor IDR 800,- & baru bayar 30% 240.00 4,540.00
08/12/18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40% 4,400.00 140.00
12/12/18 9 Bayar listrik IDR 40,- 40.00 100.00
13/12/18 10 XXX, PT. Bayar lunas utangnya 12,474.00 12,574.00
14/12/18 11 Bayar lunas utang BBB, PT., dikurangi Diskon 8,232.00 4,342.00
15/12/18 12 Jual jasa service IDR 300,- & pelanggan baru bayar 6 120.00 4,462.00
16/12/18 13 Bayar setengah utang tgl. 08-Dec-18 3,300.00 1,162.00
f 17/12/18 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2018 180.00 1,342.00
18/12/18 15 Bayar Gaji Pegawai IDR 120,- 120.00 1,222.00
19/12/18 16 Terima Uang Muka IDR 240,- untuk Jasa Sewa selama 240.00 1,462.00
20/12/18 17 Utang ke Bank IDR 500,- 500.00 1,962.00
21/12/18 18 Terima bunga dari Bank IDR 9,- 9.00 1,971.00
Total 13,523.00 16,572.00
1-1120 Deposito (Cash in Deposits)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : 500.00
500.00
Total
1-1210 Piutang (Accounts Receivable)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : 15.00
09/12/18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40% 14,400.00 14,415.00
10/12/18 7 Jual jasa service IDR 200,- & pelanggan belum bayar 200.00 14,615.00
11/12/18 8 1 unit HP dikembalikan XXX, PT. Karena rusak 1,800.00 12,815.00
13/12/18 10 XXX, PT. Bayar lunas utangnya 12,600.00 215.00
15/12/18 12 Jual jasa service IDR 300,- & pelanggan baru bayar 6 120.00 335.00
17/12/18 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2018 120.00 215.00
Total 14,720.00 14,520.00
1-1310 Perlengkapan Kantor (Supplies)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
07/12/18 5 Beli Perlengkapan Kantor IDR 800,- & baru bayar 30% 800.00 800.00
31/12/18 Adj1 Perlengkapan tersisa IDR 200 600.00 200.00
Total 800.00 600.00
1-1430 Uang Muka Sewa (Prepaid Rent)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
05/12/18 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th) 240.00 240.00
31/12/18 Adj6 Penyesuaian Uang Muka Sewa sebulan 20.00 220.00
Total 240.00 20.00
1-1510 Bunga Yg Msh Akan Diterima (Interest Receivable)
Date Trans. Trans. Debit Credit Balance

GL Page 5
 Num. Description
Beginning Balance : -
31/12/18 Adj7 Penyesuaian Pendapatan Yang Masih Akan Diterima I 12.00 12.00
Total 12.00 -
1-1610 Persediaan Barang Dagang (Merchandise Inventory)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
22/12/18 19 Persediaan Barang Dagang (Merchandise Inventory) 1,372.00 1,372.00
Adj8 Persediaan Barang Dagang (Merchandise Inventory) 2,600.00 3,972.00

Total 10,616.00 6,500.00

1-2210 Nilai Perolehan Furniture (Furniture Acq. Cost)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
03/12/18 1 Mr. Ray memberikan modal Barang Dangang (5 unit HP 17,600.00 17,600.00
Total 17,600.00 -
1-2220 Akum. Peny. Furniture (Furnitur Acum. Dep.)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
31/12/18 Adj3 Penyusutan Kendaraan sebulan (masa manfaat 4th & metode garis luru 135.42 (135.42)
Total - 135.42
1-2310 Nilai Perolehan Peralatan (Equipment Acq. Cost)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
08/12/18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40% 11,000.00 11,000.00
Total 11,000.00 -
1-2320 Akum. Peny. Peralatan (Equipment Acum. Dep.)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
31/12/18 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & metode garis lurus 229.17 (229.17)
Total - 229.17
2-1200 Utang (Accounts Payable)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
04/12/18 2 Beli Barang Dagang (7 unit HP @iDR 1,4rb) secara kredit, ke BBB, PT., 9,800.00 9,800.00
06/12/18 4 1 unit HP dikembalikan ke BBB, PT. Karena rusak 1,400.00 8,400.00
07/12/18 5 Beli Perlengkapan Kantor IDR 800,- & baru bayar 30% 560.00 8,960.00
08/12/18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40% 6,600.00 15,560.00
14/12/18 11 Bayar lunas utang BBB, PT., dikurangi Diskon 8,400.00 7,160.00
16/12/18 13 Bayar setengah utang tgl. 08-Dec-18 3,300.00 3,860.00
20/12/18 17 Utang ke Bank IDR 500,- 500.00 4,360.00
Total 13,100.00 17,460.00
2-1300 Beban Yg Msh Hrs Dibayar (Accrued Expenses)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
31/12/18 Adj5 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 150.00 150.00

GL Page 6
 Total - 150.00
2-1400 Pendapatan Diterima Dimuka (Unearned Revenue)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : -
19/12/18 16 Terima Uang Muka IDR 240,- untuk Jasa Sewa selama 1,5 tahun 240.00 240.00
31/12/18 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan 13.33 226.67
Total 13.33 240.00
3-1001 Modal Mr. Ray (Mr. Ray, Capital)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : 5,215.00
03/12/18 1 Mr. Ray memberikan modal Barang Dangang (5 unit HP @iDR 1,3rb) & F 24,100.00 29,315.00
Total - 24,100.00

3-1002 Prive Mr. Ray (Mr. Ray, Prive)

Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : (5.00)
22/12/18 19 Pemilik mengambil modalnya (Barang Dagang) 1,372.00 (1,377.00)
Total 1,372.00 -
3-1003 Laba Ditahan (Retained Earnings)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance : 325.00
325.00
Total - -
4-1001 Penjualan (Sales)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
09/12/18 6 Beli 3 Komputer IDR 11.000,- & baru bayar DP 40% 14,400.00 14,400.00
Total - 14,400.00
4-1002 Potongan Penjualan (Sales Discount)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
14/12/18 11 Bayar lunas utang BBB, PT., dikurangi Diskon 126.00 (126.00)
Total 126.00 -
4-1003 Retur Penjualan (Sales Return)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
12/12/18 8 1 unit HP dikembalikan XXX, PT. Karena rusak 1,800.00 (1,800.00)
Total 1,800.00 -
4-1004 Pendapatan Jasa Perbaikan (Service Income)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
11/12/18 8 1 unit HP dikembalikan XXX, PT. Karena rusak 200.00 200.00
15/12/18 12 Jual jasa service IDR 300,- & pelanggan baru bayar 60% 300.00 500.00
Total - 500.00
4-1005 Pendapatan Sewa (Rent Income)
Date Trans. Trans. Debit Credit Balance

GL Page 7
 Num. Description
Beginning Balance :
31/12/18 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan 13.33 13.33
Total - 13.33
5-0001 Beban Pokok Penjualan (Cost of Goods Sold)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
31/12/18 Adj8 Penyesuaian Beban Pokok Penjualan & Persediaan B 9,244.00 9,244.00
Total 9,244.00 -
5-0002 Pembelian (Purchase)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :

Total 9,800.00 9,800.00

5-0003 Potongan Pembelian (Purchase Discount)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :

Total 168.00 168.00

5-0004 Retur Pembelian (Purchase Return)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
06/12/18 4 1 unit HP dikembalikan ke BBB, PT. Karena rusak 1,400.00 (1,400.00)
31/12/18 Adj8 Penyesuaian Beban Pokok Penjualan & Persediaan B 1,400.00 -
Total 1,400.00 1,400.00
6-2101 Beban Gaji (Salaries Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
18/12/18 15 Bayar Gaji Pegawai IDR 120,- 120.00 120.00
31/12/18 Adj5 Beban Gaji yang belum dibayar utk bulan Desember I 150.00 270.00
Total 270.00 -
6-2301 Beban Listrik (Electricity Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
12/12/18 9 Bayar listrik IDR 40,- 40.00 40.00
Total 40.00 -
6-2404 Beban Sewa (Rent. Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
31/12/18 Adj6 Penyesuaian Uang Muka Sewa sebulan 20.00 20.00
Total 20.00 -
6-2501 Beban Perlengkapan Kantor (Supplies Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :

GL Page 8
31/12/18 Adj1 Perlengkapan tersisa IDR 200 600.00 600.00
Total 600.00 -
6-2601 Beban Penyusutan Furniture (Furniture Dep. Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
31/12/18 Adj3 Penyusutan Kendaraan sebulan (masa manfaat 4th & me 135.42 135.42
Total 135.42 -
6-2602 Beban Penyusutan Peralatan (Equipment Dep. Expense)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
31/12/18 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & met 229.17 229.17
Total 229.17 -
9-1000 Pendapatan Bunga (Interest Income)
Date Trans. Trans. Debit Credit Balance
Num. Description
Beginning Balance :
21/12/18 18 Terima bunga dari Bank IDR 9,- 9.00 9.00
31/12/18 Adj7 Penyesuaian Pendapatan Yang Masih Akan Diterima IDR 12,- 12.00 21.00
Total - 21.00

Grand Total 106,828.92 106,828.92

-
213,657.83 213,657.83
106,828.92 106,828.92
- -

GL Page 9
 Isi Worksheet:
Ray & D. Consultant Statement of
Worksheet per 31mulai Kas s.d.
dari2018
December Comprehensive
Laba Ditahan Income
ACC. ACCOUNT TRIAL BALANCE ADJUSMENT ADJUSTED Statement of Financial INCOME
NUM. NAME TRIAL BALANCE Position/Balance Sheet STATEMENT
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

1-1110 Kas (Cash) 1,971.00 1,971.00 1,971.00

1-1120 Deposito (Cash in Deposits) 500.00 500.00 500.00
1-1210 Piutang (Accounts Receivable) 215.00 215.00 215.00
1-1310 Perlengkapan Kantor (Supplies) 800.00 600.00 200.00 200.00
1-1430 Uang Muka Sewa (Prepaid Rent) 240.00 - 20.00 220.00 220.00
1-1510 Bunga Yg Msh Akan Diterima (Interest Receivable) - 12.00 12.00 12.00
1-1610 Persediaan Barang Dagang (Merchandise Inventory) 1,372.00 2,600.00 3,972.00
1-2210 Nilai Perolehan Furniture (Furniture Acq. Cost) 17,600.00 17,600.00 17,600.00
1-2220 Akum. Peny. Furniture (Furnitur Acum. Dep.) - 135.42 (135.42) (135.42)
1-2310 Nilai Perolehan Peralatan (Equipment Acq. Cost) 11,000.00 11,000.00 11,000.00
1-2320 Akum. Peny. Peralatan (Equipment Acum. Dep.) - 229.17 (229.17) (229.17)

2-1200 Utang (Accounts Payable) 4,360.00 4,360.00 4,360.00

2-1300 Beban Yg Msh Hrs Dibayar (Accrued Expenses) - 150.00 150.00 150.00
2-1400 Pendapatan Diterima Dimuka (Unearned Revenue) 240.00 13.33 226.67 226.67

3-1001 Modal Mr. Ray (Mr. Ray, Capital) 29,315.00 29,315.00 29,315.00
3-1002 Prive Mr. Ray (Mr. Ray, Prive) (1,377.00) (1,377.00) (1,377.00)
3-1003 Laba Ditahan (Retained Earnings) 325.00 325.00 325.00

4-1001 Penjualan (Sales) 14,400.00 14,400.00 14,400.00

4-1002 Potongan Penjualan (Sales Discount) (126.00) (126.00) (126.00)
4-1003 Retur Penjualan (Sales Return) (1,800.00) (1,800.00) (1,800.00)
4-1004 Pendapatan Jasa Perbaikan (Service Income) 500.00 500.00 500.00
4-1005 Pendapatan Sewa (Rent Income) - - 13.33 13.33 13.33

5-0001 Beban Pokok Penjualan (Cost of Goods Sold) - 9,244.00 - 9,244.00 9,244.00
5-0002 Pembelian (Purchase) 9,800.00 - 9,800.00 - -
5-0003 Potongan Pembelian (Purchase Discount) (168.00) 168.00 - - -
5-0004 Retur Pembelian (Purchase Return) (1,400.00) 1,400.00 - - -

6-2101 Beban Gaji (Salaries Expense) 120.00 150.00 - 270.00 270.00

6-2301 Beban Listrik (Electricity Expense) 40.00 40.00 40.00
6-2404 Beban Sewa (Rent. Expense) - 20.00 - 20.00 20.00
6-2501 Beban Perlengkapan Kantor (Supplies Expense) - 600.00 - 600.00 600.00
6-2601 Beban Penyusutan Furniture (Furniture Dep. Expense) - 135.42 - 135.42 135.42
6-2602 Beban Penyusutan Peralatan (Equipment Dep. Expense) - 229.17 - 229.17 229.17

9-1000 Pendapatan Bunga (Interest Income) 9.00 - 12.00 21.00 21.00

Worksheet Page 10
 Isi Worksheet:
Ray & D. Consultant Statement of
Worksheet per 31mulai Kas s.d.
dari2018
December Comprehensive
Laba Ditahan Income
ACC. ACCOUNT TRIAL BALANCE ADJUSMENT ADJUSTED Statement of Financial INCOME
NUM. NAME TRIAL BALANCE Position/Balance Sheet STATEMENT
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

TOTAL 45,846.00 45,846.00 16,087.92 16,087.92 46,008.00 46,008.00 35,469.42 32,999.67 10,538.58 13,008.33

L A B A B E R S I H (N E T I N C O M E) - - - 2,469.75 2,469.75

GRAND TOTAL

Worksheet Page 11
Ray & D. Consultant
Statement of Financial Position/Balance Sheet per 31 December 2018

AKTIVA (ASSETS) PASIVA (LIABILITIES & EQUITY)

AKTIVA LANCAR (CURRENT ASSETS) KEWAJIBAN LANCAR (CURRENT LIABILITIES)

Kas (Cash) Rp. 1,971.00 Utang (Accounts Payable) Rp. 4,360.00
Deposito (Cash in Deposits) 500.00 Beban Yg Msh Hrs Dibayar (Accrued Expenses) 150.00
Piutang (Accounts Receivable) 215.00 Pendapatan Diterima Dimuka (Unearned Revenue) 226.67
Perlengkapan Kantor (Supplies) 200.00 TOTAL KEWAJIBAN LANCAR Rp. 4,736.67
Uang Muka Sewa (Prepaid Rent) 220.00
Bunga Yg Msh Akan Diterima (Interest Receivable) 12.00
Persediaan Barang Dagang (Merchandise Inventory) 3,972.00
TOTAL AKTIVA LANCAR Rp. 7,090.00
EQUITAS (EQUITY)
AKTIVA TETAP (FIXED ASSETS) Modal Mr. Ray (Mr. Ray, Capital) Rp. 29,315.00
Nilai Perolehan Furniture (Furniture Acq. Cost) Rp. 17,600.00 Prive Mr. Ray (Mr. Ray, Prive) (1,377.00)
Akum. Peny. Furniture (Furnitur Acum. Dep.) (135.42) Laba Ditahan (Retained Earnings) 325.00
Nilai Perolehan Peralatan (Equipment Acq. Cost) 11,000.00 L A B A B E R S I H (N E T I N C O M E) 2,469.75
Akum. Peny. Peralatan (Equipment Acum. Dep.) (229.17) TOTAL EQUITAS Rp. 30,732.75
TOTAL AKTIVA TETAP Rp. 28,235.42
TOTAL AKTIVA Rp. 35,325.42 TOTAL PASIVA Rp. 35,469.42

Balance Sheet / Income Statement Page 12

Ray & D. Consultant
Statement of Comprehensive Income/Income Statement per 31 December 2018

PENDAPATAN (INCOME)
Penjualan (Sales) Rp. 14,400.00
Potongan Penjualan (Sales Discount) Rp. (126.00)
Retur Penjualan (Sales Return) Rp. (1,800.00)
Pendapatan Jasa Perbaikan (Service Income) Rp. 500.00
Pendapatan Sewa (Rent Income) 13.33
TOTAL PENDAPATAN Rp. 12,987.33

Beban Pokok Penjualan (Cost of Goods Sold) 9,244.00

LABA BRUTO 3,743.33

Beban-Beban (EXPENSES)
Beban Gaji (Salaries Expense) Rp. 270.00
Beban Listrik (Electricity Expense) 40.00
Beban Sewa (Rent. Expense) 20.00
Beban Perlengkapan Kantor (Supplies Expense) 600.00
Beban Penyusutan Furniture (Furniture Dep. Expense) 135.42
Beban Penyusutan Peralatan (Equipment Dep. Expense) 229.17
TOTAL Beban-Beban Rp. 1,294.58

Pendapatan Bunga (Interest Income) Rp. 21.00

L A B A B E R S I H (N E T I N C O M E) Rp. 2,469.75

Balance Sheet / Income Statement Page 13

PT. STUDIO RAY
Statement of Cash Flows per 31 December 2017

Net changes of Cash provided by Operating Activities

Penerimaan dari Pelanggan Rp. 13,014.00
Penerimaan dari Pendapatan Lainya 9.00
Bayar Beban-Beban Operasional 160.00
Bayar Uang Muka 240.00
Pembayaran ke Supplier
Total Net changes of Cash provided by Operating Activities Rp.
Net changes of Cash provided by Investing Activities
Purchase Vehicle Rp.
Purchase Equipment
Selling Vehicle
Selling Equipment
Total Net changes of Cash provided by Investing Activities Rp.
Net changes of Cash provided by Funding Activities
Pinjam Uang ke Bank Rp.
Bayar Utang Ke Bank
Modal Mr. Ray (Mr. Ray, Capital)
Prive Mr. Ray (Mr. Ray, Prive)
Total Net changes of Cash provided by Funding Activities Rp.
Total Net changes of Cash Rp.
Cash in Beginning Period Rp.
Cash ending Rp.

PT. STUDIO RAY

Statement of Stockholders Equities per 31 December 2017

Modal Mr. Ray Laba Ditahan LABA BER

(Mr. Ray, Prive Mr. Ray (Retained S I H (N E T I
Capital) (Mr. Ray, Prive) Earning) N C O M E) Total Equities
Balance 31 December 2017 Rp. Rp. Rp. Rp. Rp.
Additional :
Modal Mr. Ray (Mr. Ray, Capital) Rp. Rp. Rp. Rp. Rp.
Prive Mr. Ray (Mr. Ray, Prive)
Laba Ditahan (Retained Earning)
L A B A B E R S I H (N E T I N C O M E)
Balance 31 December 2017 Rp. Rp. Rp. Rp. Rp.

Balance Sheet / Income Statement Page 14