Berikut ini adalah saldo perkiraan-perkiraan dalam buku besar UD.

Surya Prabu pada akhir

Cash
Acoount Receivable
Allowences for Bad Debt
Notes Receivable
Merchandise Inventory
Store Supplies
Prepaid Insurance
Land and Building
Accumulated Depretiation Biilding
Store Equipment
Accumulated Depretiation Store Equipment
Office Equipment
Accumulated Depretiation Office Equipment
Accounts Payable
Unearned Rent
Surya Capital
Surya Drawing
Sales
Sales Returned and Allowences
Purchase
Purchase Discount
Freight In
Store Wages Expense
Office Wages Expense
Store rent Expense
Miscellaneous selling Expense
Miscellaneous General and adm expense

Dalam ribuan
18,504.000
51,000.000
1,600.000
20,000.000
45,600.000
9,800.000
7,650.000
130,000.000
9,000.000
70,000.000
44,800.000
45,000.000
28,800.000
22,181.000
9,000.000
175,125.000
11,000.000
580,000.000
7,424.000
399,500.000
9,000.000
9,000.000
22,180.000
17,840.000
2,100.000
6,680.000
6,228.000

Data yang tersedia untuk penyesuaian 31 Desember adalah sbb :

1. note receivable (wesel tagih) tertanggal 1 Nov 2015 yang akan jatuh tempo dlm jangka
2. Penyisihan Piutang Tak tertagih ditetapkan sebesar 4% dari saldo piutang akhir tahun
3. Metode penilaian persediaan yang digunakan adalah FIFO.
Berikut ini adalah data yang berkaitan dengan persediaan barang dagang :
a. Persediaan awal 1 januari 2015 sebanyak 15.200 unit @3.000
b. Pembelian tgl 5 februari 2015 sebanyak 44.000 unit @3.100
c. Pembelian tgl 9 juli 2015 sebanyak 55.000 unit @3.200
d. Pembelian tgl 8 Des 2015 26.800 unit @3.250
e. Penjualan selama tahun 2015 125.000 unit msg2 harganya @4.650
f. retur penjualan 1.500 unit @4.650
4. sisa store supplai yg ad digudang sebesar 3.300.000
5. Nilai tanah sebesar 35.000.000 sdgkan harga bangunan kantor 95.000.000 yg diperoleh

bangunan kantor tsb ditaksir memiliki umur manfaat 20 th, dgn nilai sisa 5.000.000, penyu
6. Store Equipment & Office equipment msg2 disusutkan sebesar 40% dr nilai bukunya
7. tarif upah karyawan sebesar 30.000/org untuk 1 hari. Dlm 1 minggu terdapat 6 hri kerja
jumlah karyawan toko sebanyak 10 org & karyawan kantor sebanyak 6 org. tgl 31 des jatuh
8. Prepaid insurance merupakan pembayaran polis asuransi untuk masa pertanggungan 1
9. Unearned Rent timbul dr hasil penyewaan ruangan kantor yg tdk terpakai kpd pihak lain
10. karena letaknya yg strategis perusahaan menyewa sebuah ruangan dr pihak lain yg dij
sewa ruangan toko ini dibayar untuk periode 3 bln terhitung mulai tgl 1 des 2015
Diminta :
1. Buatlah ayat jurnal penyesuaian
2. Buatlah Worksheet dan penyelesaiannya untuk tahun yang berakhir pd tgl 31 des 2015
3. Susunlah Financial Statement untuk thn 2015 yg terdiri dr :
* Income Stetement bentuk multiple stap
* statement of owner equity
* balance sheet
* membuat closing journal entries
* buatlah ayat jurnal pembalik (reversing journal entries) pd tgl 1 jan 2016

UD. Surya Prabu pada akhir periode akuntansi 31 Desember 2015 :

2,040.000

kan jatuh tempo dlm jangka waktu 90 hari, dengan tingkat bunga 24% p.a
saldo piutang akhir tahun

ang dagang :
45,600,000.00
136,400,000.00
176,000,000.00
87,100,000.00
581,250,000.00
6,975,000.00

ntor 95.000.000 yg diperoleh pd tgl 1 jan 2013.

n nilai sisa 5.000.000, penyusutan menggunakan garis lurus

sar 40% dr nilai bukunya
minggu terdapat 6 hri kerja & pembayaran dilakukan pd hri sbtu.
banyak 6 org. tgl 31 des jatuh pd hri kamis
ntuk masa pertanggungan 1 mei 2015 s/d 1 maret 2016. beban asuransi ini ditanggung oleh bagian adm & umu
g tdk terpakai kpd pihak lain untuk periode 1 maret 2015 s/d 1 sept 2016
h ruangan dr pihak lain yg dijadikan sebagai ruangan toko untuk UD. Surya Prabu.
ulai tgl 1 des 2015

berakhir pd tgl 31 des 2015

l 1 jan 2016

ung oleh bagian adm & umum

UD.SURYA PRABU
Unadjusted Trial Balance
Dec-15
Account Name

Cash
Account Receivable
Allowences for Bad Debt
Note Receivable
Merchandise Inventory
Store Supplies
Prepaid Insurance
Land and Building
Accumulated Depretiation Biilding
Store Equipment
Accumulated Depretiation Store Equipment
Office Equipment
Accumulated Depretiation Office Equipment
Accounts Payable
Unearned Rent
Surya Capital
Surya Drawing
Sales
Sales Returned and Allowences
Purchase
Purchase Discount
Freight In
Store Wages Expense
Office Wages Expense
Store rent Expense
Miscellaneous selling Expense
Miscellaneous General and adm expense
Total

Ref

UD.SURYA PRABU
Unadjusted Trial Balance
Dec-15
Debit
18,504,000
51,000,000

Kredit

1,600,000
20,000,000
45,600,000
9,800,000
7,650,000
130,000,000
9,000,000
70,000,000
44,800,000
45,000,000
28,800,000
22,181,000
9,000,000
175,125,000
11,000,000
580,000,000
7,424,000
399,500,000
9,000,000
###
22,180,000
17,840,000
2,100,000
6,680,000
6,228,000
879,506,000

879,506,000

UD SURYA PRABU
ADJUSMENT JOURNAL ENTRIES
For The Year Ended December 31, 2015
NO
1

Accounts Name
Interest Receivable
Interest Income

Bad Debt Expense

Allowences For Bad Debt

Income Summary
Merchandise Inventory
Merchandise Inventory
Income Summary

4
5
6

8
9
10

Expense Suplies
Store Supplies
Depreciation Expense - Building
Accumulated Depreciation - Building
Deprecition Expense - Store Equipment
Accumulated Depreciation - Store Equipment
Depreciation Expense - Office Equipment
Accumulated Depreciation - Office Equipment
Store Wages Expense
Office Wages Expense
Wages Payable
Insurance Expense
Prepaid Insurance
Unearned Rent
Rent Income
Prepaid Rent (Sewa dibayar dimuka)
Store Rent Expense (Beba Sewa)
Total

D SURYA PRABU
ENT JOURNAL ENTRIES
Ended December 31, 2015
Debit
800,000

Kredit
800,000

2,040,000
2,040,000
45,600,000
45,600,000
57,200,000
57,200,000
6,500,000
6,500,000
4,500,000
4,500,000
10,080,000
10,080,000
6,480,000
6,480,000
1,200,000
720,000
1,920,000
5,100,000
5,100,000
5,000,000
5,000,000
1,400,000
146,620,000

1,400,000
146,620,000

UD SURYA PRABU
ADJUSMENT JOURNAL ENTRIES
For The Year Ended December 31, 2015
NO
1

Accounts Name
Interest Receivable
Interest Income

Bad Debt Expense

Allowences For Bad Debt

Income Summary
Merchandise Inventory
Merchandise Inventory
Income Summary

4
5
6

8
9
10

Store Supplies Inventory

Store Supplies
Depreciation Expense - Building
Accumulated Depreciation - Building
Deprecition Expense - Store Equipment
Accumulated Depreciation - Store Equipment
Depreciation Expense - Office Equipment
Accumulated Depreciation - Office Equipment
Store Wages Expense
Office Wages Expense
Wages Payable
Insurance Expense
Prepaid Insurance
Unearned Rent
Rent Income
Prepaid Rent (Sewa dibayar dimuka)
Store Rent Expense (Beba Sewa)
Total

D SURYA PRABU
ENT JOURNAL ENTRIES
Ended December 31, 2015
Debit
800,000

Kredit
800,000

440,000
440,000
45,600,000
45,600,000
57,200,000
57,200,000
6,500,000
6,500,000
4,500,000
4,500,000
10,080,000
10,080,000
6,480,000
6,480,000
1,200,000
720,000
1,920,000
5,100,000
5,100,000
5,000,000
5,000,000
1,400,000
145,020,000

1,400,000
145,020,000

Account Name

Ref

Cash
Account Receivable
Allowences for Bad Debt
Note Receivable
Merchandise Inventory
Store Supplies
Prepaid Insurance
Land and Building
Accumulated Depretiation Biilding
Store Equipment
Accumulated Depretiation Store Equipment
Office Equipment
Accumulated Depretiation Office Equipment
Accounts Payable
Unearned Rent
Surya Capital
Surya Drawing
Sales
Sales Returned and Allowences
Purchase
Purchase Discount
Freight In
Store Wages Expense
Office Wages Expense
Store rent Expense
Miscellaneous selling Expense
Miscellaneous General and adm expense
Interest Receivable
Interest Income

JURNAL UMUM
Debit
18,504,000
51,000,000
20,000,000
45,600,000
9,800,000
7,650,000
130,000,000
70,000,000
45,000,000

11,000,000
7,424,000
399,500,000
9,000,000
22,180,000
17,840,000
2,100,000
6,680,000
6,228,000

URNAL UMUM

AJP
Kredit

1,600,000

9,000,000
44,800,000
28,800,000
22,181,000
9,000,000
175,125,000
580,000,000

9,000,000

Debit

Kredit