2.2.

Work Processes
Here is a chart of work process that is used :
evidence of
transactions

Journal

Sub Ledger

ledger

Trial
Balance

financial
statements

ASP

closing
entries

accounts receivable
trade payables

Work
Sheet

List of outstanding
amounts
List of outstanding
balance

Closing trial
balance

Profit / Loss Report

Statements of changes capital
Balance Sheet report
Statement of cash flows
Notes to the consolidated

UD JAKARTA
Selling journal
by August 31, 2007
DATE
August
2007

5
17
24
24
28
29

Account
number
01/FEB/07
02/FEB/07
03/FEB/07
04/FEB/07
05/FEB/07
06/FEB/07

Debtor
Sejahtera Store
Donny Store
Amanah Store
Sejahtera Store
UD.Trijaya
UD Lestari
Total

Information

DATE

Debit
Accounts receivable
5.000.000
10.500.000
13.000.000
11.000.000
12.000.000
9.000.000

Credit
Output value added tax

60.500.000

Sale
5.000.000
10.500.000
13.000.000
11.000.000
12.000.000
9.000.000
60.500.000

Signature

recapitulation
created by :

booked by :

Debit

Credit

111

60.500.000

410

60.500.000

Total

60.500.000

Total

60.500.000

UD JAKARTA
Journal of Purchasing
by August 31, 2007
DATE
August
2007

1
7
12
19

Information

Account
number
01/FEB/07
02/FEB/07
03/FEB/07
04/FEB/07

DATE

Debtor
UD.Abadi
UD.Trijaya
UD.Lestari
UD,Abadi

Debit
Purchasing
2.500.000
500.000
9.000.000
10.000.000

Total

22.000.000

Credit
Input value added tax

Payables
2.500.000
500.000
9.000.000
10.000.000
22.000.000

Signature

recapitulation
created by :

booked by :

Debit

Credit

510

22.500.000

210

22.500.000

Total

22.500.000

Total

22.500.000

UD JAKARTA
Cash receipts journal
by August 31, 2007
Date

August
2007

Evidence
Number
4
8
10
11
13
21
23
16
27

Information

BK
Numb

REf

01/BKM/7 Mr.Indra
02/BKM/7 Sejahtera
Store
03/BKM/7 Donny
Store
04/BKM/7 Sejahtera
Store
05/BKM/7 Amanah
Store
06/BKM/7 Tunai
07/BKM/7 Donny
Store
08/BKM/7 Amanah
Store
09/BKM/7 Mr.Indra

DATE

Cash
2.500.000
4.900.000

output value
added tax

2.500.000
100.000

5.000.000
25.000.000

23.000.000

23.000.000

15.000.000

25.000.000
210.000
180.000

7.000.000

15.000.000
10.500.000
9.000.000
7.000.000

121.510.000

490.000

12.028.000

24.500.000

recapitulation

Signature
Debit

created by :

Credit
sale

accounts
receivable

25.000.000

10.000.000
8.820.000

Total

Information

Debit
trade discount

Credit

510

22.500.000

210

22.500.000

Total

22.500.000

Total

22.500.000

booked by :

UD JAKARTA
Cash Expenditure journals
by August 31, 2007
DATE

Sep

Evidence
Number

Information

BK
Numb

REf

Debit
accounts
payable

6 01/BKK/07
15 02/BKK/07
15
18
19
20
21
25
28
30

03/BKK/07
04/BKK/07
05/BKK/07
06/BKK/07
07/BKK/07
08/BKK/07
09/BKK/07
10/BKK/07

Information

UD.Trijaya
UD.Abadi
UD.Trujaya
UD.Abadi
UD.Lestari
UD.Lestari
Mr.Wiyanto
employee

39.500.000
2.500.000
500.000
25.000.000
5.500.000

Total

98.000.000

DATE

sundries
AK
No
Total
purchase
5.000.000
elec &
1.000.000
telp exp

Prive
Salaries

Signature

pieces of the
purchase

booked by :

sundries
A Tot

5.000.000
1.000.000

2.000.000
1.800.000

39.500.000
2.500.000
500.000
25.000.000
5.500.000
2.000.000
1.800.000

9.800.000

107.800.000

recapitulation
Debit

created by :

Credit
cash

210
510
611
311
610
Total

98.000.000
5.000.000
1.000.000
2.000.000
1.800.000
107.800.000

Credit
210

107.800.000

Total

107.800.000

UD Jakarta
Sheet
Per 31 August 2007
Acount
Numb
110
111
112
113
114
115
120
121
122
123
124
125
126
210
211
212
213
310
311
312
410
411
412
510
511
512
610
611
612
613
614
615

Account name
Cash
Accounts receivable
Merchandise inventory
Shop fixtures
Prepaid Insurance
Rent Prepaid
Land
Building
Acc dep of buildings
Shop equipment
Acc dep of store equipment
Vehicle
Acc dep of vehicles
Payables
Bank debt
Salaries payable
The addition of tax payable
Capital
Prive
Highlights of loss / gain
Sale
Return of Sales
Trade discount
Purchase
Return of Purchase
Allowances
Salaries
Electricity and telephone expenses
Water load
Store supplies expense
Rent burden
Insurance burden

Trial Balance
Debit
Credit
46.310.000
37.000.000
95.400.000
12.500.000
10.000.000
15.000.000

adjusting entries
Debit
Credit

65.000.000

95.400.00
2.500.000
1.000.000

150.000.000
110.000.000
11.000.000

adjusted trial balance

Debit
Credit

46.310.000
37.000.000
65.000.000
10.000.000
9.000.000
15.000.000

150.000.000
110.000.000

150.000.000
110.000.000
11.425.000

6.000.000

3.000.000

9.000.000

9.000.000

458.000.000
95.400.000

65.000.000

2.000.000
95.400.000

85.000.000
4.000.000
490.000
27.000.000

100.000.000
10.000.000
16.000.000
78.000.000
7.500.000
1.438.500
458.000.000

2.500.000
1.428.000

2.000.000

10.000.000
16.000.000
78.000.000
7.500.000
1.438.000
458.000.000
2.000.000

65.000.000
85.000.000

4.000.000
490.000
27.000.000
3.500.000

1.800.000
1.000.000

60.000.000

100.000.000
10.000.000
16.000.000
78.000.000
5.000.000

Credit

11.425.000

60.000.000

100.000.000

balance
Debit

46.310.000
37.000.000
65.000.000
10.000.000
9.000.000
15.000.000

425.000

60.000.000

overview of the P/L

Debit
Credit

95.000.000

65.400.000
85.000.000

4.000.000
490.000
27.000.000
3.500.000

3.500.000

2.500.000

4.300.000
1.000.000

4.300.000
1.000.000

2.500.000

2.500.000

2.500.000

1.000.000

1.000.000

1.000.000

616
617
618
619

Building depreciation
Depreciation of equipment
Vehicle depreciation
tax capital increase
Total

425.000
3.000.000

425.000
3.000.000

425.000
3.000.000

1.438.500
672.500.000

972.500.000

171.263.5000

1.438.500
171.263.5000

744.863.500

744.863.500

140.553.500
12.946.500
153.500.000

153.500.000

604.310.000

153.500.000

604.310.000

591.363.500
12.946.500
604.310.000

UD JAKARTA
changes in balance sheet
by August 31, 2007
Account
Cash
Accounts receivable
Merchandise inventory
Shop fixtures
Prepaid Insurance
Rent Prepaid
Land
Building
Shop equipment
Vehicle
Assets total
Acc dep of buildings
Acc dep of store equip
Acc dep of vehicles
Payables
Bank debt
Salaries payable
The addition of tax
Mr.Wijayanto Capital

Liabilities total

initial balance
the
sheet
final balance
32.600.000
46.310.000
78.000.000
37.000.000
95.400.000
65.000.000
12.500.000
10.000.000
10.000.000
9.000.000
15.000.000 15.000.0000
150.000.000 150.000.000
110.000.000 110.000.000
60.000.000
60.000.000
100.000.000 100.000.000
663.500.000 602.310.000
11.000.000
6.000.000
10.000.000
95.500.000
78.000.000
5.000.000
458.000.000
663.500.000

11.425.000
9.000.000
10.000.000
16.000.000
78.000.000
7.500.000
468.946.500
602.310.000

Changes
increase
13.710.000
-

425.000
3.000.000
2.500.000
10.946.500

source of funds

use of funds

Dicrease
41.000.000
30.400.000
2.500.000
1.000.000
-

79.500.000
-

41.000.000
30.400.000
2.500.000
1.000.000
-

425.000
3.000.000
79.500.000
2.500.000
10.946.500
93.210.000

13.710.000
425.000
79.500.000
93.210.000

Mentors Sheet
Education units

: Muhammadiyah 2 karanganyar vocational high school

Skills Program

: Accounting

Code

: F-24

number of participants

Participants name

: Suranti

Project work title

: The application of the accounting cycle at UD "JAKARTA"Tawangmangu

Products / services

: Financial statements UD "JAKARTA"

Numb

Day/Date

Activities / competitions

A. preparation of the proposal

1
2
3
4
5
6

guidance
Problems
problem-solving
4
5

progress notes
6

initials
Mentors
Student
7
8

7
8
10
11
12
B. process of performance
1
2
3
4
5
6
7
8
10
11
12

Final recommendation guidance

Karanganyar,
Mentors

Sunarmi

2008