PT Serayu

Adjusting Entries
For The Month Ended Dec, 31 2019
Date Account Title Ref Debit Credit
2019
Des 31 Cost of Goods Sold 5,000
Inventory 5,000
 PT Seruya
Worksheet
For The Month Ended Dec, 31 - 201
Trial Balance Adjusting Entries
Account Title
Dr Cr Dr Cr
Cash 975,000
Building 2,700,000
Acc.Depre.Building 300,000
Inventory 1,125,000 5,000
Account Payable 450,000
Salary Payable 140,000
Share Capital Ordinary 2,000,000
Retained Earnings 1,350,000
Dividend 225,000
Sales 2,960,000
Sales Return & All. 210,000
Sales Discount 90,000
Cost of Goods Sold 1,275,000 5,000
Advertising Expense 120,000
Rent Expense 100,000
Salary Expense 170,000
Sales Commission Expense 30,000
Depreciation Expense 140,000
Freight-out 40,000
Total 7,200,000 7,200,000 5,000 5,000
NET INCOME
Total
 PT Seruya
Worksheet
The Month Ended Dec, 31 - 2019
Adjusted Trial Balance Income Statement Financial Position
Dr Cr Dr Cr Dr Cr
975,000 975,000
2,700,000 2,700,000
300,000 300,000
1,120,000 1,120,000
450,000 450,000
140,000 140,000
2,000,000 2,000,000
1,350,000 1,350,000
225,000 225,000
2,960,000 2,960,000
210,000 210,000
90,000 90,000
1,280,000 1,280,000
120,000 120,000
100,000 100,000
170,000 170,000
30,000 30,000
140,000 140,000
40,000 40,000
7,200,000 7,200,000 2,180,000 2,960,000 5,020,000 4,240,000
780,000 780,000
2,960,000 2,960,000 5,020,000 5,020,000
 PT Maju
Income Statement
For The Month Ended Dec, 31 - 2010
Sales
Sales Revenue 1,007,500
Less:
Sales Return & Allowance 15,500
Sales Discount 6,000 21,500

Net Sales 986,000

Cost of Goods Sold 581,200
Gross Profit 404,800

Operating Expense
Sales Salaries Expense 89,850
Advertising Expense 29,450
Depr. Expense Of Store Equipment 8,500
Micleneous Sales Expense 1,885
Store Supplies Expense 2,700
Office Salaries Expense 62,550
Rent Expense 30,000
Depr. Expense Of Office Equipment 4,500
Insurance Expense 7,100
Office Supplies Expense 950
Micleneous Adm Expense 1,650
Interest Expense 12,600
Total Operating Expenses 251,735

Operating Income 153,065

Other Expense
Rent Expense 800

Net Income 153,865

 PT Maju
Owner,s Equity Statement
For The Month Ended Dec, 31 - 2010
Owner's Capital, November 1 222,100
Add : Net Income 153,865
375,965
Less : Drawing 40,000
Owner's Capital, Desember 31 335,965
 PT Seruya
Statement of Financial Position
For The Month Ended Dec, 31 - 2019
Assets
Store Equipment 125,000
Less : Acc. Depre - Store Equipment 48,000 77,000
Office Equipment 62,000
Less : Acc. Depre - Office Equipment 21,700 40,300
Office Supplies 950
Store Supplies 1,050
Prepaid Insurance 3,500
Mercahndise Inventory 225,000
Account Receivable 116,100
Cash 51,165

Total Assets 515,065

Equity & Liabilities

Equity
Amin Capital 335,365

Liabilities
Account Payable 66,700
Sales Salaries Payable 3,450
Office Salaries Payable 2,250
Unearned Rent 400
Notes Payable 105,000
177,800

Total Equity & Liabilities 513,165

 PT Widya Mitra
Closing Journal
For The Month Ended Des, 31 - 2019
Date Account Title Ref Debit Credit
2016
Des 31 Sales Revenue 2,960,000
Income Summary 2,660,000
Sales Return 210,000
Sales Discount 90,000

Des 31 Income Summary 1,880,000

Cost of Goods Sold 1,280,000
Advertising Expense 120,000
Rent Expense 100,000
Salary Expense 170,000
Sales Commision Expense 30,000
Depreciation Expense 140,000
Freight-out 40,000

Des 31 Income Summary 780,000

Retained Earnings 780,000

Des 31 Retained Earnings 225,000

Dividends 225,000
 PT Seruya
Post Closing Trial Balance
For The Month Ended Dec, 31 - 2019
Account Title Debit Credit
Cash 975,000
Inventory 1,120,000
Building 2,700,000
Accum. Depre. Building 300,000
Account Payable 450,000
Salary Payable 140,000
Share Capital Ordinary 2,000,000
Retained Earnings 1,905,000
Total 4,795,000 4,795,000