Praktikum Akuntansi Muhammad Giardy 214010016
Praktikum Akuntansi Muhammad Giardy 214010016
WORK SHEET
FOR YEARS ENDED DEC 31, ……..
ACCOUNTS TITLE TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
1.1 Cash 52,532 -
1.2 Accounts Receivable 70,660 -
1.3 Supplies 26,600 -
1.4 Prepaid Rent 12,000 -
1.5 Prepaid Advertising 3,600 -
1.6 Prepaid Insurance 2,400 -
1.7 Automobile 170,000 -
1.8 Acc Deprec - Automobile - 68,000
1.9 Equipment 347,360
1.10 Acc Deprec - Equipment - 114,000
2.1 Accounts Payable - 35,847
2.2 Notes Payable - 5,600
2.3 Salaries Payable - -
3.1 Aria Capital - 220,000
3.2 Aria Drawing 24,000 -
3.3 Income Summary - -
4.1 Sewing Service Income - 641,800
5.1 Salaries Expense 293,600 -
5.2 Rent Expense - -
5.3 Advertising Expense - -
5.4 Repair Expense 19,200 -
5.5 Supplies Expense - -
5.6 Depreciation Exp-Auto - -
5.7 Depreciation Exp-Equip - -
5.8 Electricity and Water Exp 20,750 -
5.9 Telephone Expense 25,600 -
5.10 Insurance Expense - -
5.11 Miscellaneous Expense 16,945 -
1,085,247 1,085,247 31,700 31,700 1,097,947 1,097,947 407,795 641,800 690,152 456,147
Net Income
641,800 641,800 690,152 690,152
JS 2.14
S 2.14
ARYA TAILOR Nomor : 301
BANDUNG Tanggal : 4 Desember 2021
BT 2.3
ARYA TAILOR No. : 101 Cek No. : 1201
BANDUNG Tgl. : 2 Dec 2021 Bank : Nasional
BT. 4
BT 2.4
ARYA TAILOR No. : 103 Cek No. : 1203
BANDUNG Tgl. : 4 Dec 2021 Bank : Nasional
BT. 5
BT 2.5
ARYA TAILOR No. : Cek No. :
BANDUNG Tgl. : Bank :
BT. 6
BT 2.6
ARYA TAILOR No. : 106 Cek No. : 1206
BANDUNG Tgl. : 6 Dec 2021 Bank : Nasional
BT. 7
BT. 8
ARYA TAILOR No. : 108 Cek No. : 1208
BANDUNG Tgl. : 8 Dec 2021 Bank : Nasional
BT. 11
BT 2.11
ARYA TAILOR No. : 110 Cek No. : 1210
BANDUNG Tgl. : 11 Dec 2021 Bank : Nasional
BT. 12
BT. 18
ARYA TAILOR No. : 112 Cek No. : 1212
BANDUNG Tgl. : 18 Dec 2021 Bank : Nasional
BT. 20
BT. 22
ARYA TAILOR No. : 114 Cek No. : 1214
BANDUNG Tgl. : 22 Dec 2021 Bank : Nasional
BT 26
BT 2.12
ARYA TAILOR
TRIAL BALANCE
DESEMBER 31, ……….
JS 2.13
ARYA TAILOR
INCOME STATEMENT
………………………………………..
ARYA TAILOR
CAPITAL STATEMENT
………………………………………..
JS 2.15
ARYA TAILOR
BALANCE SHEET
………………………………………..
JS 2.16
ARYA TAILOR
STATEMENT OF CASH FLOW
………………………………………..
JS 2.17
ARYA TAILOR
POST CLOSING TRIAL BALANCE
DESEMBER 31, ……….
ACCOUNTS TITLE DEBIT CREDIT
JS2.18
ARYA TAILOR
SCHEDULE OF ACCOUNTS PAYABLE
DECEMBER 31, ………
ARYA TAILOR
SCHEDULE OF ACCOUNTS RECEIVABLE
DECEMBER 31, ………
JS 2.12
GENERAL LEDGER
JS 2.6
PREPAID RENT Acc No. : 1.4
JS 2.7
EQUIPMENT Acc No. : 1.9
JS 2.8
ARIA CAPITAL Acc No. : 3.1
JS 2.9
RENT EXPENSE Acc No. : 5.2
JS 2.10
DEPRECIATION EXPENSE Acc No. : 5.7
EQUIPMENT
JS 2.11
ACCOUNTS RECEIVABLE LEDGER
GEMPITA Co.
HOTEL RESIK
JS 2.5
ACCOUNTS PAYABLE LEDGER
TOKO MATAHARI
PD. CAHAYA
TOKO RAMA
TOKO INDRA
PD. SURYA
TOKO UTAMI
JS 2.4
GENERAL JOURNAL
Page :
JS 2.1
GENERAL JOURNAL
Page :
JS 2.2
GENERAL JOURNAL
Page :
JS 2.3
ARYA TAILOR Nomor : 001
BANDUNG Tanggal : 31 Desember 2021
BUKTI MEMORIAL
BUKTI MEMORIAL
BUKTI MEMORIAL
BUKTI MEMORIAL
BT 2.18
BUKTI MEMORIAL
BUKTI MEMORIAL
BT 2.19
ARYA TAILOR No. LPB : 201
BANDUNG Tanggal : 3 Des 2021
Surat Pesanan
No. :
Tanggal :
BT 2.14
ARYA TAILOR No. LPB : 203
BANDUNG Tanggal : 11 Des 2021
Surat Pesanan
No. :
Tanggal :
BT 2.15
ARYA TAILOR No. LPB : 205
BANDUNG Tanggal : 23 Des 2021
Surat Pesanan
No. :
Tanggal :
Terima dari :
BT 2.16
ARYA TAILOR Bandung, 11 Des 2021
BANDUNG
Kepada Yth,
Hotel Binangkit
Nomor : 020
Kepada Yth,
Hotel Binangkit
Nomor : 021
BT 2.12
ARYA TAILOR Bandung, 23 Des 2021
BANDUNG
Kepada Yth,
Pemda Bali
Nomor : 022
Kepada Yth,
Nomor :
……………………….. ………………………
BT 2.13