Rekonsiliasi Saldo Bank

Saldo menurut Bank 26,320.00 Saldo menurut perusahaan 55,810.00

Deposit In Transit 17,200.00 Salah Catat (3,150.00)
Salah Catat 1,890.00 Not Sufficiet Fund (12,900.00)
Outstanding Check 8,650.00 Bank Service Charge (3,000.00)

10,440.00 (19,050.00)
36,760.00 36,760.00
 Jurnal, 31
Description Debit Credit
(1) 1 Account Payable 3,150.00
(2) Cash 3,150.00
(3)
2 Account Receivable 12,900.00
Cash 12,900.00

3 Adm Bank Expense 3,000.00

Cash 3,000.00
Note Receivable
Days of note 90 Perhitungan Bunga
Interest Receivable
Nov-17 -29
-60
Des-17 -31
Jatuh Tempo, Januari 2018 30 Beban Depresiasi
-30 Depreciation Expense
0 =(105200-15200)/6

Note Payable Perhitungan Bunga

Days of note 120 Interest Expense

Des-17 -30
90
Januari -31
59
Februari 28
Jatuh tempo, 31 Maret 31
 12%x$90.000x60/360 1800

on Expense
15000

12%x$300.000x120/360 3000
Income Statement
Sales 1,136,000.00
Sales Return & Allowances 16,500.00
Sales Discount 8,600.00
25,100.00
Net sales 1,110,900.00

Cadangan 44,436.00
Inventory Int Co
Tgl Description In Out
1 Beginning Inventory
2 Purchase I 600 550 330,000
3 Purchase II 500 600 300,000
4 Purchase III 250 650 162,500
Ending Balance
 Total
400 500 200,000

170 600 102,000

250 650 162,500
420 264,500
 Inc. Co
Closing Journal
At December 31, 2017
No. Tgl Description Ref
1 31/12/17 Account Payable
Cash
(Jurnal salah catat rekon 9640-6490)
31/12/17 Account Receivable
Cash
(Jurnal tidak ada saldo di bank)
31/12.17 Adm Bank Expense
Cash
(Mencatat Adm Bank)
2 31/12/17 Interest Receivable
Interest Revenue
(Mencatat pend bunga pada SOS Co. 12%, 90 days)
3 31/12/17 Bad Debt Expense
Allowance for doubtful Account
(Cadangan Kerugian Piutang 4%x1.110.900)
4 31/12/17 Merchandise Inventory
Income Summary
Income Summary
Merchandise Inventory
(Mencatat Persediaan Sistem Periodic FIFO)
5 31/12/17 Insurance Expense
Prepaid Insurance
(Mencatat penyesuaian asuransi 4/12x6.000)
6 31/12/17 Supplies Expense
Supplies
(Mencatat beban persedian)
7 31/12/17 Depreciation Expense
Accumulated Depr. Equipment
(Mencatat Depreciation 90.000/6tahun)
8 31/12/17 Unearned Rent
Rent Revenue
(Mencatat Rent Expense 3.600x1/12)
9 31/12/17 Wages Expense
Wages payable
(Mencatat beban pegawai yang belum dibayar)
10 31/12/17 Interest Expense
Interest Payable
(Mencatat beban bunga 12%,120 days)
Total
 Debit Kredit
3,150.00
3,150.00

12,900.00
12,900.00

3,000.00
3,000.00

1,800.00
1,800.00

44,436.00
44,436.00

264,500.00
264,500.00
200,000.00
200,000.00

2,000.00 (1)
2,000.00

4,000.00
4,000.00

15,000.00
15,000.00

300.00 (2)
300.00

11,350.00 (3)
11,350.00

3,000.00 (4)
3,000.00

565,436.00 565,436.00
Nomor Akun Nama Akun Neraca Saldo Jurnal Penyesuaian
Debit Kredit Debit
Cash 55,810
Accounts Receivable 214,500 12,900
Allowance for doubtful account 250
Notes Receivable 90,000
Merchandise Inventory 200,000 264,500
Prepaid Insurance 6,000
Supplies 7,300
Equipment 105,200
Accumulated Depr. Equipment 41,250
Accounts Payable 66,700 3,150
Unearned Rent 3,600 300
Notes Payable 300,000
Share Capital-Ordinary 180,000
Share Premium-Ordinary 20,000
Retained Earning 100,950
Cash Dividend 50,000
Sales 1,136,000
Sales Return & Allowances 16,500
Sales Discount 8,600
Purchases 792,500
Freight In 7,270
Salaries Expense 100,000
Wages Expense 68,320 11,350
Advertising Expense 24,300
Miscellaneous selling Expense 6,500
Rent Expense 53,700
Misc. Adm. Expense 10,450
Interest expense 31,800 3,000
1,848,750 1,848,750
Income Summary 200,000
Adm Bank Expense 3,000
Interest Receivable 1,800
Interest Revenue
Bad Debt Expense 44,436
Insurance Expense 2,000
Supplies Expense 4,000
Depreciation Expense 15,000
Rent Revenue
Wages Payable
Interest Payable
Total 565,436
Rugi
Jurnal Penyesuaian Neraca Saldo penyesuaian Laba Rugi
Kredit Debit Kredit Debit Kredit
19,050 36,760
227,400
44,436 44,686
90,000
200,000 264,500
2,000 4,000
4,000 3,300
105,200
15,000 56,250
63,550
3,300
300,000
180,000
20,000
100,950
50,000
1,136,000 1,136,000
16,500 16,500
8,600 8,600
792,500 792,500
7,270 7,270
100,000 100,000
79,670 79,670
24,300 24,300
6,500 6,500
53,700 53,700
10,450 10,450
34,800 34,800

264,500 200,000 264,500 200,000 264,500

3,000 3,000
1,800
1,800 1,800 1,800
44,436 44,436
2,000 2,000
4,000 4,000
15,000 15,000
300 300 300
11,350 11,350
3,000 3,000
565,436 2,185,686 2,185,686 1,402,726 1,402,600
 126
1,402,726 1,402,726
 Neraca
Debit Kredit
36,760
227,400
44,686
90,000
264,500
4,000
3,300
105,200
56,250
63,550
3,300
300,000
180,000
20,000
100,950
50,000

1,800

11,350
3,000
782,960 783,086
 126
783,086 783,086
 Inc. Co
Income Statement
For the year ended December 31, 2017
Sales 1,136,000
Sales Return & Allowances 16,500
Sales Discount 8,600
25,100
Net Sales 1,110,900
Cost Of Good Sold
Beginning Inventory 200,000
Purchases 792,500
Freight In 7,270
Goods available for sale 999,770
Ending Inventory, Dec 31 264,500
Cost Of Good Sold 735,270
Gross Profit 375,630
Operating Expense
Salaries Expense 100,000
Wages Expense 79,670
Advertising Expense 24,300
Miscellaneous selling Expense 6,500
Rent Expense 53,700
Misc. Adm. Expense 10,450
Adm Bank Expense 3,000
Bad Debt Expense 44,436
Insurance Expense 2,000
Supplies Expense 4,000
Depreciation Expense 15,000
Total Operating Expense 343,056
32,574
Non-Operating Gain (Losses)
Interest expense (34,800)
Interest Revenue 1,800
Rent Revenue 300
Total Non-Operating Gain (Losses) (32,700)
Net Loss (126)
 Inc. Co
Capital Statemnet
For the year ended December 31, 2017
Retained Earning, January 01 100,950
Less :
Loss (126)
Cash Dividend (50,000)
(50,126)
Retained Earning, December 31 50,824
 Inc. Co
Balance Sheet
At Desember 31 ,2017
Asset Liabillities
Current Asset Currebt Liabilities
Cash 36,760 Accounts Payable
Accounts Receivable 227,400 Unearned Rent
Allowance for doubtful account 44,686 Wages Payable
182,714 Interest Payable
Interest Receivable 1,800 Notes Payable
Notes Receivable 90,000 Total Liabilities
Merchandise Inventory 264,500
Prepaid Insurance 4,000 Equity
Supplies 3,300 Share Capital-Ordinary
Fixed Asset Share Premium-Ordinary
Equipment 105,200 Retained Earning
Accumulated Depr. Equipment 56,250 Total Equity
48,950
Total Asset 632,024 Total Liabilities and Equity
 63,550
3,300
11,350
3,000
300,000
381,200

180,000
20,000
50,824
250,824

632,024
 Inc. Co
Closing Journal
At December 31, 2017
Tgl Description Ref Debit Credit
31/12/17 Sales 1,136,000
Interest Revenue 1,800
Rent Revenue 300
Income Sumary 64,500
Income Summary 1,202,600
(Menutup akun pendapatan)
31/12/17 Income Sumary 1,202,726
Sales Return & Allowances 16,500
Sales Discount 8,600
Purchases 792,500
Freight In 7,270
Salaries Expense 100,000
Wages Expense 79,670
Advertising Expense 24,300
Miscellaneous selling Expense 6,500
Rent Expense 53,700
Misc. Adm. Expense 10,450
Interest expense 34,800
Adm Bank Expense 3,000
Bad Debt Expense 44,436
Insurance Expense 2,000
Supplies Expense 4,000
Depreciation Expense 15,000
(Menutup akun beban)
31/12/17 Retained Earning 126
Income Summary 126
(Menutup saldo rugi perusahaan)
31/12/17 Retained Earning 50,000
Cash Dividend 50,000
(Menutup cash devidend)
Total 2,455,452 2,455,452
 Inc Co.
General Journal
Date Description Ref Debit Credit
1/1/2018 Prepaid Insurance 2,000.00
Insurance Expense 2,000.00
(Mencatat jurnal balik dari insurance Expense)
Rent Revenue 300.00
Unearned Rent 300.00
(Mencatat jurnal balik dari pendapatan sewa)
Wages payable 11,350.00
Wages Expense 11,350.00
(Mencatat jurnal balik dari beban gaji)
Interest Payable 3,000.00
Interest Expense 3,000.00
(Mencatat jurnal balik dari beban bunga)
Total 16,650.00 16,650.00