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PT APRIL

COA

NO ACC NAME ACC


111 CASH IN HAND
112 CASH BANK
113 ACC RECEIVABLE
114 MARCHINDISE INVENTORY
121 EQUIPMENT
122 ACC DEPRE EQUIPMENT
211 ACC PAYABLE
221 OTHER PAYABLE
311 CAPITAL
312 RETAINED EARNING
321 WITHDRAWEL
411 SALES
511 PURCHASES
611 SALARY EXPENSE
612 RENT EXPENSE
613 TRANSPORTATION EXPENSE
614 ADVERSITING EXPENSE
615 DEPRECIATION EQUIP EXPENSE
616 ADM EXPENSE
617 OTHER EXPENSE
PT APRIL
GENERAL JOURNAL
Apr-19

DATE JOURNAL REF DEBIT CREDIT


1-Apr CASH IN HAND 111 20,000,000
ACC RECEIVABLE 113 20,000,000
3-Apr ACC PAYABLE 211 30,000,000
CASH BANK 112 30,000,000
4-Apr PURCHASES 511 300,000,000
CASH IN HAND 111 20,000,000
ACC PAYABLE 211 280,000,000
6-Apr CASH IN HAND 111 60,000,000
ACC RECEIVABLE 113 340,000,000
SALES 411 400,000,000
8-Apr SALARY EXPENSE 611 40,000,000
RENT EXPENSE 612 5,000,000
CASH IN HAND 111 45,000,000
10-Apr EQUIPMENT 121 30,000,000
CASH BANK 112 30,000,000
14-Apr WITHDRAWEL 321 20,000,000
CASH BANK 112 20,000,000
20-Apr TRANSPORTATION EXPENSE 613 10,000,000
ADVERSITING EXPENSE 614 1,000,000
ADM EXPENSE 616 2,000,000
OTHER EXPENSE 617 1,000,000
CASH IN HAND 111 14,000,000
25-Apr PURCHASES 511 60,000,000
CASH BANK 112 60,000,000
28-Apr CASH BANK 112 70,000,000
SALES 411 70,000,000
TOTAL 989,000,000 989,000,000
PT APRIL
TRIAL BALANCE
Apr-19
SALDO AWAL
NO ACC NAME ACC DEBIT CREDIT
DEBIT CREDIT
111 CASH IN HAND 10,000,000 80,000,000 79,000,000
112 CASH BANK 200,000,000 70,000,000 140,000,000
113 ACC RECEIVABLE 30,000,000 340,000,000 20,000,000
114 MARCHINDISE INVENTORY 100,000,000 - -
121 EQUIPMENT 200,000,000 30,000,000 -
122 ACC DEPRE EQUIPMENT 40,000,000 - -
211 ACC PAYABLE 40,000,000 30,000,000 280,000,000
221 OTHER PAYABLE 5,000,000 - -
311 CAPITAL 400,000,000 - -
312 RETAINED EARNING 55,000,000 - -
321 WITHDRAWEL 20,000,000 -
411 SALES - 470,000,000
511 PURCHASES 360,000,000 -
611 SALARY EXPENSE 40,000,000 -
612 RENT EXPENSE 5,000,000 -
613 TRANSPORTATION EXPENSE 10,000,000 -
614 ADVERSITING EXPENSE 1,000,000 -
615 DEPRECIATION EQUIP EXPENSE - -
616 ADM EXPENSE 2,000,000 -
617 OTHER EXPENSE 1,000,000 -
TOTAL 540,000,000 540,000,000 989,000,000 989,000,000
SALDO AKHIR
DEBIT CREDIT
11,000,000 -
130,000,000
350,000,000 -
100,000,000 -
230,000,000 -
- 40,000,000
- 290,000,000
- 5,000,000
- 400,000,000
- 55,000,000
20,000,000 -
- 470,000,000
360,000,000 -
40,000,000 -
5,000,000 -
10,000,000 -
1,000,000 -
- -
2,000,000 -
1,000,000 -
1,260,000,000 1,260,000,000
PT APRIL
ADJUSTING JOURNAL
Apr-19

DATE JOURNAL REF DEBIT CREDIT


30-Apr DEPRECIATION EQUIP EXPENSE 615 5,000,000
ACC DEPRE EQUIPMENT 122 5,000,000
30-Apr SALARY EXPENSE 611 4,000,000
OTHER PAYABLE 221 4,000,000
30-Apr INCOME SUMMARY 400 100,000,000
MARCHINDISE INVENTORY 114 100,000,000
MARCHINDISE INVENTORY 114 115,000,000
INCOME SUMMARY 400 115,000,000
TOTAL 224,000,000 224,000,000
PT APRIL
WORK SHEET
Apr-19
TB AJP
NO ACC NAME ACC
DEBIT CREDIT DEBIT CREDIT
111 CASH IN HAND 11,000,000 - - -
112 CASH BANK 130,000,000 - - -
113 ACC RECEIVABLE 350,000,000 - - -
114 MARCHINDISE INVENTORY 100,000,000 - 115,000,000 100,000,000
121 EQUIPMENT 230,000,000 - - -
122 ACC DEPRE EQUIPMENT - 40,000,000 - 5,000,000
211 ACC PAYABLE - 290,000,000 - -
221 OTHER PAYABLE - 5,000,000 - 4,000,000
311 CAPITAL - 400,000,000 - -
312 RETAINED EARNING - 55,000,000 - -
313 WITHDRAWEL 20,000,000 - - -
400 IKHTISAR LB 100,000,000 115,000,000
411 SALES - 470,000,000 - -
511 PURCHASES 360,000,000 - - -
611 SALARY EXPENSE 40,000,000 - 4,000,000 -
612 RENT EXPENSE 5,000,000 - - -
613 TRANSPORTATION EXPENSE 10,000,000 - - -
614 ADVERSITING EXPENSE 1,000,000 - - -
615 DEPRECIATION EQUIP EXPENSE - - 5,000,000 -
616 ADM EXPENSE 2,000,000 - - -
617 OTHER EXPENSE 1,000,000 - - -

1,260,000,000 1,260,000,000 224,000,000 224,000,000


RIL
HEET
9
AJP TB IS BS
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11,000,000 - - - 11,000,000 -
130,000,000 - - - 130,000,000 -
350,000,000 - - - 350,000,000 -
115,000,000 - - - 115,000,000 -
230,000,000 - - - 230,000,000 -
- 45,000,000 - - - 45,000,000
- 290,000,000 - - - 290,000,000
- 9,000,000 - - - 9,000,000
- 400,000,000 - - - 400,000,000
- 55,000,000 - - - 55,000,000
20,000,000 - - - 20,000,000 -
- 15,000,000 - 15,000,000 - -
- 470,000,000 - 470,000,000 - -
360,000,000 - 360,000,000 - - -
44,000,000 - 44,000,000 - - -
5,000,000 - 5,000,000 - - -
10,000,000 - 10,000,000 - - -
1,000,000 - 1,000,000 - - -
5,000,000 - 5,000,000 - - -
2,000,000 - 2,000,000 - - -
1,000,000 - 1,000,000 - - -
-
1,284,000,000 1,284,000,000 428,000,000 485,000,000 856,000,000 799,000,000
57,000,000 57,000,000
485,000,000 485,000,000 856,000,000 856,000,000
PT APRIL
PROFIT AND LOSS STATEMENT
Apr-19
SALES :
SALES 470,000,000
NET SALES 470,000,000

COGS
MARCHINDISE INVENTORY (BEGINNING) 100,000,000
PURCHASES 360000000
NET PURCHASES 360,000,000 +
COST AVAILABLE FOR SALE 460,000,000
MARCHINDISE INVENTORY (ENDING) 115,000,000 -
COGS 345,000,000 -
GROSS PROFIT 125,000,000

EXPENSES
SALARY EXPENSE 44,000,000
RENT EXPENSE 5,000,000
TRANSPORTATION EXPENSE 10,000,000
ADVERSITING EXPENSE 1,000,000
DEPRECIATION EQUIP EXPENSE 5,000,000
ADM EXPENSE 2,000,000
OTHER EXPENSE 1,000,000 +
TOTAL EXPENSE 68,000,000 -
PROFIT 57,000,000
PT APRIL
CAPITAL STATEMENT
Apr-19
CAPITAL BEGINNING 400,000,000
PROFIT 57,000,000
RETAINED EARNING 55,000,000
WITHDRAWEL (20,000,000) +
CAPITAL ENDING 492,000,000
PT APRIL
BALANCE SHEET
Apr-19

CURRENT ASSETS : CURRENT PAYABLE :


CASH IN HAND 11,000,000 ACC PAYABLE 290,000,000
CASH BANK 130,000,000 OTHER PAYABLE 9,000,000
ACC RECEIVABLE 350,000,000
MARCHINDISE INVENTORY 115,000,000

FIX ASSETS : OWNER EQUITY :


EQUIPMENT 230,000,000 CAPITAL 492,000,000
ACC DEPRE EQUIPMENT (45,000,000)

TOTAL ASSETS 791,000,000 TOTAL PAYABLE AND EQUITY 791,000,000

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