Trial Balance Per 31 Desember 2009 Nama Perkiraan Cash Account Receivable Prepaid insurance Merchandise Inventory Land

Store Building Acc. Depr. Store building Store Equipment Acc. Depr. Store Equipment Account Payable Rehat, Capital Sales Sales Discount Sales Return & Allowance Purchase Purchase Discount Purchase Return & Allowance Freight In Sales salaries expense Advertising Expense Delivery expense Office salaries expense Interest revenue Interest expense Depr store Building Expense Depr store Equipment Expense Dr 57,800,000 48,300,000 2,400,000 42,100,000 60,000,000 110,000,000 55,000,000 11,120,000 37,900,000 220,180,000 551,500,000 3,700,000 2,000,000 312,900,000 2,600,000 1,400,000 7,300,000 64,000,000 12,000,000 4,600,000 74,000,000 400,000 2,000,000 858,100,000 858,100,000 Cr

33,000,000

PD Pantang Mundur Adjustment December 31, 2009 Tgl Perkiraan 31-Mar Income Summary Merhandise Inventory Beginning 31-Mar Merhandise Inventory Ending Income Summary 31-Mar Insurance expense Prepaid insurance 31-Mar sales Salaries expense Expense payable 31-Mar Depr store Building Expense Acc. Depr. Store building 31-Mar Depr store Equipment Expense Acc. Depr. Store Equipment Ref Dr 42,100,000

55,500,000

700,000

1,400,000

2,200,000

5,500,000

107,400,000 b. Asuransi yg telah dibayar pada tgl 1 juni untuk 2 tahun c. Beban gaji penjualan yg harus dibayar sebesar 1.400.000 d. Beban peny gedung toko sebesar 2.200.000 e. Beban peny peralatan toko untuk tahun 2009 Rp 5.500.000 a. b. c. d. e. f. g.

Persediaan barang dagangan per 31 Desember 2009 Rp 45.500.000 Asuransi dibayar pada tgl 1 Nopember 2009 untuk 1 tahun Pada tgl 31 desember, iklan yang dibayar untuk 12 kali terbit baru dite Tanggal 2 maret 2008 dibayar beban sewa toko selama 2 tahun Beban gaji penjualan yg harus dibayar sebesar 1.400.000 Beban peny gedung toko sebesar 2.200.000 Beban peny peralatan toko untuk tahun 2009 Rp 5.500.000

Cr 42,100,000

55,500,000

700,000

1,400,000

2,200,000

5,500,000 107,400,000
2,400,000 100,000 beban 7 aktiva 17

sember 2009 Rp 45.500.000 009 untuk 1 tahun r untuk 12 kali terbit baru diterbitkan 7 kali wa toko selama 2 tahun ebesar 1.400.000

2009 Rp 5.500.000

PD Matarhari Capital Statement Mach 31, 2009 Beginning Capital Net Income Increase in Capital Capital Ending 220,180,000 77,000,000 77,000,000 297,180,000

PD MATAHARI Income Statement for the Year ended march 31, 2009 Pendapatan : Sales Sales Return & Allowance Sales discount Net Sales Cost of Good Sold (COGS) Merhandise inventory beginning Purchase Freight in Purchase Return & Allowance Purchase discount Net Purchase Good available for sale Merhandise inventory ending Cost of Good Sold (COGS) Gross profit Operating expenses Sales salaries expense Advertising Expense Delivery expense Office salaries expense Electricity expense Interest expense Depr store Building Expense Depr store Equipment Expense Insurance Expense Interest revenue Net Income

3,700,000 2,000,000

42,100,000 312,900,000 7,300,000 (1,400,000) (2,600,000) 316,200,000 358,300,000 (55,500,000)

65,400,000 12,000,000 4,600,000 74,000,000 2,200,000 2,000,000 5,500,000 700,000

551,500,000 5,700,000 545,800,000

302,800,000 243,000,000

166,400,000 400,000 77,000,000

PD MATAHARI BALANCE SHEET Dec 31, 2009 Aktiva Lancar : Cash Account Receivable Prepaid insurance Merchandise Inventory Sub Total Fixed assets Land Store Building Acc. Depr. Store building Store Equipment Acc. Depr. Store Equipment Sub Total Total Utang Lancar : 57,800,000 Account Payable 48,300,000 Expense payable 1,700,000 55,500,000 Sub total 163,300,000 Capital 60,000,000 Rehat, Capital 110,000,000 (35,200,000) Sub total 55,000,000 (16,620,000) 173,180,000 336,480,000 Total
-

37,900,000 1,400,000

39,300,000

297,180,000 297,180,000

336,480,000

Neraca lajur
Akun Nama Perkiraan Dr 101 Kas 102 Perlengkapan Kantor 103 Asuransi Dibayar Dimuka 104 Iklan Dibayar Dimuka 110 Gedung 111 Akk. Penyusutan Gedung 112 Peralatan 113 Akk. Penyusutan Peralatan 201 Utang Usaha 202 Sewa Diterima dimuka 203 Utang Biaya 301 Modal Bagong 401 Pendapatan Sewa 402 Pendapatan Jasa Parkir 501 Biaya perbaikan taman 502 Biaya Asuransi 503 Biaya Depr. Gedung 504 Biaya Depr. Peralatan 505 Biaya Listrik 506 Biaya Gaji 507 Biaya Perlengkapan Kantor 508 Biaya Iklan 509 Biaya Lain-lain Total Neraca Saldo Cr Jurnal Penyesuaian Dr Cr N. S Disesuaikan Dr Cr Dr Laba Rugi Cr Dr Neraca Cr