Вы находитесь на странице: 1из 24

UD.

SURYA PRABHU
GENERAL JOURNAL
DECEMBER 2012

TANGGAL KETERANGAN REF DEBET KREDIT


2-Dec-12 MERCHANDISE INVENTORY Rp 5,400,000
ACCOUNTS PAYABLE Rp 5,000,000
CASH Rp 400,000

6-Dec-12 ACCOUNTS RECEIVABLE Rp 6,100,000


SALES Rp 6,000,000
CASH Rp 100,000
COST OF GOODS SOLD Rp 3,000,000
MERCHANDISE INVENTORY Rp 3,000,000

7-Dec-12 ACCOUNTS PAYABLE Rp 200,000


MERCHANDISE INVENTORY Rp 200,000

8-Dec-12 ACCOUNTS PAYABLE Rp 4,800,000


CASH Rp 4,704,000
MERCHANDISE INVENTORY Rp 96,000

9-Dec-12 SALES RETURN & ALLOWANCES Rp 500,000


ACCOUNTS RECEIVABLE Rp 500,000
MERCHANDISE INVENTORY Rp 250,000
COST OF GOODS SOLD Rp 250,000

12-Dec-12 CASH Rp 5,490,000


SALES DISCOUNTS Rp 110,000
ACCOUNTS RECEIVABLE Rp 5,600,000

14-Dec-12 STORE SUPPLIES Rp 300,000


CASH Rp 300,000

18-Dec-12 MERCHANDISE INVENTORY Rp 8,000,000


CASH Rp 8,000,000

21-Dec-12 STORE WAGES EXPENSE Rp 5,400,000


OFFICE WAGES EXPENSE Rp 3,240,000
CASH Rp 8,640,000

TOTAL Rp 42,790,000 Rp 42,790,000


UD. SURYA PRABHU
LEDGER
DECEMBER 2012

NAMA AKUN : CASH

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
2-Dec-12 CASH Rp 400,000
6-Dec-12 ACCOUNTS RECEIVABLE Rp 100,000
8-Dec-12 ACCOUNTS PAYABLE Rp 4,704,000
12-Dec-12 ACCOUNTS RECEIVABLE Rp 5,490,000
14-Dec-12 STORE SUPLLIES Rp 300,000
18-Dec-12 MERCHANDISE INVENTORY Rp 8,000,000
21-Dec-12 STORE WAGES EXPENSE Rp 8,640,000

NAMA AKUN : ACCOUNTS RECEIVABLE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
6-Dec-12 SALES Rp 6,100,000
9-Dec-12 SALES RETURN & ALLOWANCES Rp 500,000
12-Dec-12 SALES DISCOUNTS Rp 5,600,000

NAMA AKUN : MERCHANDISE INVENTORY

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
2-Dec-12 ACCOUNTS PAYABLE Rp 5,400,000
6-Dec-12 COST OF GOODS SOLD Rp 3,000,000
7-Dec-12 ACCOUNTS PAYABLE Rp 200,000
8-Dec-12 ACCOUNTS PAYABLE Rp 96,000
9-Dec-12 COST OF GOODS SOLD Rp 250,000
18-Dec-12 CASH Rp 8,000,000
31-Dec-12 ADJUSTING ENTRIES Rp 2,500,000

NAMA AKUN : STORE SUPPLIES

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
UD. SURYA PRABHU
LEDGER
DECEMBER 2012

14-Dec-12 CASH Rp 300,000


31-Dec-12 ADJUSTING ENTRIES Rp 6,500,000

NAMA AKUN : PREPAID INSURANCE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 5,100,000

NAMA AKUN : LAND AND BUILDING

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO

NAMA AKUN : ACCUMULATED DEPRECIATION - BUILDING

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 4,500,000

NAMA AKUN : STORE EQUIPMENT

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO

NAMA AKUN : ACCUMULATED DEPRECIATION - STORE EQUIPMENT

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 10,080,000

NAMA AKUN : OFFICE EQUIPMENT

TANGGAL KETERANGAN DEBET KREDIT


UD. SURYA PRABHU
LEDGER
DECEMBER 2012

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO

NAMA AKUN : ACCUMULATED DEPRECIATION - OFFICE EQUIPMENT

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 6,480,000

NAMA AKUN : ACCOUNTS PAYABLE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
2-Dec-12 MECHANDISE INVENTORY Rp 5,000,000
7-Dec-12 MECHANDISE INVENTORY Rp 200,000
8-Dec-12 CASH Rp 4,800,000

NAMA AKUN : UNEARNED RENT

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 5,000,000

NAMA AKUN : SURYA, CAPITAL

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 JOURNAL COVER Rp 71,358,000
31-Dec-12 JOURNAL COVER Rp 11,000,000

NAMA AKUN : SURYA, DRAWING

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
UD. SURYA PRABHU
LEDGER
DECEMBER 2012

31-Dec-12 JOURNAL COVER Rp 11,000,000

NAMA AKUN : SALES

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
6-Dec-12 ACCOUNTS RECEIVABLE Rp 6,000,000
31-Dec-12 JOURNAL COVER Rp 580,000,000

NAMA AKUN : SALES RETURN & ALLOWANCES

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
9-Dec-12 ACCOUNTS RECEIVABLE Rp 500,000
31-Dec-12 JOURNAL COVER Rp 7,424,000

NAMA AKUN : SALES DISCOUNTS

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
12-Dec-12 ACCOUNTS RECEIVABLE Rp 110,000
31-Dec-12 JOURNAL COVER Rp 1,310,000

NAMA AKUN : COST OF GOODS SOLD

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
6-Dec-12 MERCHANDISE INVENTORY Rp 3,000,000
9-Dec-12 MERCHANDISE INVENTORY Rp 250,000
31-Dec-12 ADJUSTING ENTRIES Rp 2,500,000
31-Dec-12 JOURNAL COVER Rp 403,700,000

NAMA AKUN : STORE WAGES EXPENSE

TANGGAL KETERANGAN DEBET KREDIT


UD. SURYA PRABHU
LEDGER
DECEMBER 2012

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
21-Dec-12 CASH Rp 5,400,000
31-Dec-12 ADJUSTING ENTRIES Rp 2,700,000
31-Dec-12 JOURNAL COVER Rp 24,880,000

NAMA AKUN : OFFICE WAGES EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
21-Dec-12 CASH Rp 3,240,000
31-Dec-12 ADJUSTING ENTRIES Rp 1,620,000
31-Dec-12 JOURNAL COVER Rp 19,460,000

NAMA AKUN : STORE RENT EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 ADJUSTING ENTRIES Rp 1,800,000
31-Dec-12 JOURNAL COVER Rp 300,000

NAMA AKUN : MISCELLANEOUS SELLING EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 JOURNAL COVER Rp 6,680,000

NAMA AKUN : MISCELLANEOUS GENERAL & ADM EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

1-Dec-12 SALDO
31-Dec-12 JOURNAL COVER Rp 6,228,000

NAMA AKUN : STORE SUPPLIES EXPENSE


UD. SURYA PRABHU
LEDGER
DECEMBER 2012

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES


31-Dec-12 JOURNAL COVER Rp 6,500,000

NAMA AKUN : DEPRECIATION - BUILDING EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES


31-Dec-12 JOURNAL COVER Rp 4,500,000

NAMA AKUN : DEPRECIATION - STORE EQUIPMENT EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES


31-Dec-12 JOURNAL COVER Rp 10,080,000

NAMA AKUN : DEPRECIATION - OFFICE EQUIPMENT EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES


31-Dec-12 JOURNAL COVER Rp 6,480,000

NAMA AKUN : WAGES PAYABLE

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES

NAMA AKUN : INSURANCE EXPENSE

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES


31-Dec-12 JOURNAL COVER Rp 5,100,000
UD. SURYA PRABHU
LEDGER
DECEMBER 2012

NAMA AKUN : RENT INCOME

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 JURNAL PENYESUAIAN


31-Dec-12 JOURNAL COVER Rp 5,000,000

NAMA AKUN : PREPAID RENT

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 ADJUSTING ENTRIES

NAMA AKUN : INCOME SUMMARY

TANGGAL KETERANGAN DEBET KREDIT

31-Dec-12 JOURNAL COVER Rp 90,208,000


31-Dec-12 JOURNAL COVER Rp 412,434,000
31-Dec-12 JOURNAL COVER Rp 585,000,000
31-Dec-12 JOURNAL COVER Rp 71,358,000
D. SURYA PRABHU
LEDGER
DECEMBER 2012

SALDO
DEBET KREDIT
Rp 53,558,000
Rp 53,158,000
Rp 53,058,000
Rp 48,354,000
Rp 53,844,000
Rp 53,544,000
Rp 45,544,000
Rp 36,904,000

SALDO
DEBET KREDIT
Rp 51,000,000
Rp 57,100,000
Rp 56,600,000
Rp 51,000,000

SALDO
DEBET KREDIT
Rp 35,246,000
Rp 40,646,000
Rp 37,646,000
Rp 37,446,000
Rp 37,350,000
Rp 37,600,000
Rp 45,600,000
Rp 43,100,000

SALDO
DEBET KREDIT
Rp 9,500,000
D. SURYA PRABHU
LEDGER
DECEMBER 2012

Rp 9,800,000
Rp 3,300,000

SALDO
DEBET KREDIT
Rp 7,650,000
Rp 2,550,000

SALDO
DEBET KREDIT
Rp 130,000,000

SALDO
DEBET KREDIT
Rp 9,000,000
Rp 13,500,000

SALDO
DEBET KREDIT
Rp 70,000,000

SALDO
DEBET KREDIT
Rp 44,800,000
Rp 54,880,000

SALDO
D. SURYA PRABHU
LEDGER
DECEMBER 2012

DEBET KREDIT
Rp 45,000,000

SALDO
DEBET KREDIT
Rp 28,800,000
Rp 35,280,000

SALDO
DEBET KREDIT
Rp 22,181,000
Rp 27,181,000
Rp 26,981,000
Rp 22,181,000

SALDO
DEBET KREDIT
Rp 9,000,000
Rp 4,000,000

SALDO
DEBET KREDIT
Rp 178,135,000
Rp 249,493,000
Rp 238,493,000

SALDO
DEBET KREDIT
Rp 11,000,000
D. SURYA PRABHU
LEDGER
DECEMBER 2012

Rp -

SALDO
DEBET KREDIT
Rp 574,000,000
Rp 580,000,000
Rp -

SALDO
DEBET KREDIT
Rp 6,924,000
Rp 7,424,000
Rp -

SALDO
DEBET KREDIT
Rp 1,200,000
Rp 1,310,000
Rp -

SALDO
DEBET KREDIT
Rp 398,450,000
Rp 401,450,000
Rp 401,200,000
Rp 403,700,000
Rp -

SALDO
D. SURYA PRABHU
LEDGER
DECEMBER 2012

DEBET KREDIT
Rp 16,780,000
Rp 22,180,000
Rp 24,880,000
Rp -

SALDO
DEBET KREDIT
Rp 14,600,000
Rp 17,840,000
Rp 19,460,000
Rp -

SALDO
DEBET KREDIT
Rp 2,100,000
Rp 300,000
Rp -

SALDO
DEBET KREDIT
Rp 6,680,000
Rp -

SALDO
DEBET KREDIT
Rp 6,228,000
Rp -
D. SURYA PRABHU
LEDGER
DECEMBER 2012

SALDO
DEBET KREDIT
Rp 6,500,000
Rp -

SALDO
DEBET KREDIT
Rp 4,500,000
Rp -

SALDO
DEBET KREDIT
Rp 10,080,000
Rp -

SALDO
DEBET KREDIT
Rp 6,480,000
Rp -

SALDO
DEBET KREDIT
Rp 4,320,000

SALDO
DEBET KREDIT
Rp 5,100,000
Rp -
D. SURYA PRABHU
LEDGER
DECEMBER 2012

SALDO
DEBET KREDIT
Rp 5,000,000
Rp -

SALDO
DEBET KREDIT
Rp 1,800,000

SALDO
DEBET KREDIT
Rp 90,208,000
Rp 502,642,000
Rp 82,358,000
Rp 11,000,000
UD. SURYA PRABHU
BALANCE SHEET
31 DECEMBER 2012

NO AKUN KETERANGAN DEBET KREDIT

CASH Rp 36,904,000
ACCOUNTS RECEIVABLE Rp 51,000,000
MERCHANDISE INVENTORY Rp 45,600,000
STORE SUPPLIES Rp 9,800,000
PREPAID INSURANCE Rp 7,650,000
LAND AND BUILDING Rp 130,000,000
ACCUMULATED DEPR - BUILDING Rp 9,000,000
STORE EQUIPMENT Rp 70,000,000
ACCUMULATED DEPR - STORE EQUIPMENT Rp 44,800,000
OFFICE EQUIPMENT Rp 45,000,000
ACCUMULATED DEPR - OFFICE EQUIPMENT Rp 28,800,000
ACCOUNTS PAYABLE Rp 22,181,000
UNEARNED RENT Rp 9,000,000
SURYA, CAPITAL Rp 178,135,000
SURYA, DRAWING Rp 11,000,000
SALES Rp 580,000,000
SALES RETURN & ALLOWANCES Rp 7,424,000
SALES DISCOUNTS Rp 1,310,000
COST OF GOODS SOLD Rp 401,200,000
STORE WAGES EXPENSE Rp 22,180,000
OFFICE WAGES EXPENSE Rp 17,840,000
STORE RENT EXPENSE Rp 2,100,000
MISCELLANEOUS SELLING EXPENSE Rp 6,680,000
MISCELLANEOUS GENERAL & ADM EXPENSE Rp 6,228,000

TOTAL Rp 871,916,000 Rp 871,916,000


UD. SURYA PRABHU
JURNAL PENYESUAIAN
31 DECEMBER 2012

TANGGAL KETERANGAN REF DEBET KREDIT

31-Dec-12 COST OF GOODS SOLD Rp 2,500,000


MERCHANDISE INVENTORY Rp 2,500,000

31-Dec-12 STORE SUPPLIES EXPENSE Rp 6,500,000


STORE SUPPLIES Rp 6,500,000

31-Dec-12 DEPR - BUILDING EXPENSE Rp 4,500,000


ACCUMULATED DEPR - BUILDING Rp 4,500,000

31-Dec-12 DEPR - STORE EQUIPMENT EXPENSE Rp 10,080,000


ACCUMULATED DEPR - STORE EQUIPMENT Rp 10,080,000

DEPR - OFFICE EQUIPMENT EXPENSE Rp 6,480,000


ACCUMULATED DEPR - OFFICE EQUIPMENT Rp 6,480,000

31-Dec-12 STORE WAGES EXPENSE Rp 2,700,000


OFFICE WAGES EXPENSE Rp 1,620,000
WAGES PAYABLE Rp 4,320,000

31-Dec-12 INSURANCE EXPENSE Rp 5,100,000


PREPAID INSURANCE Rp 5,100,000

31-Dec-12 UNEARNED RENT Rp 5,000,000


RENT INCOME Rp 5,000,000

31-Dec-12 PREPAID RENT Rp 1,800,000


STORE RENT EXPENSE Rp 1,800,000

TOTAL Rp 46,280,000 Rp 46,280,000

Note :
a. = Rp 45.600.000 - Rp 43.100.000 f. = Rp 7.650.000 x 8 bulan (mei-des 2012)
= Rp 2.500.000 12 bulan
= Rp 5.100.000
b. = Rp 9.800.000 - Rp 3.300.000
= Rp 6.500.000 g. = Rp 9.000.000 x 10 bulan ( mar-des 2012)
18 bulan
c. = Rp 95.000.000 - Rp 5.000.000 = Rp 5.000.000
20
= Rp 90.000.000 h. = Rp 2.700.000 x 2 bulan
20 3 bulan
Rp 4.500.000 = Rp 1.800.000

d. = Rp 30.000 x 9 hari x 10 orang


= Rp 2.700.000 (upah toko)
= Rp 30.000 x 9 hari x 6 orang
= Rp 1.620.000 (upah kantor)
UD. SURYA PRABHU
WORKSHEET
31 DECEMBER 2012

NERACA SALDO JURNAL PENYESUAIAN NS DISESUAIKAN LABA RUGI NERACA


KETERANGAN
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
CASH Rp 36,904,000 Rp 36,904,000 Rp 36,904,000
ACCOUNTS RECEIVABLE Rp 51,000,000 Rp 51,000,000 Rp 51,000,000
MERCHANDISE INVENTORY Rp 45,600,000 Rp 2,500,000 Rp 43,100,000 Rp 43,100,000
STORE SUPPLIES Rp 9,800,000 Rp 6,500,000 Rp 3,300,000 Rp 3,300,000
PREPAID INSURANCE Rp 7,650,000 Rp 5,100,000 Rp 2,550,000 Rp 2,550,000
LAND AND BUILDING Rp 130,000,000 Rp 130,000,000 Rp 130,000,000
ACCUMULATED DEPR - BUILDING Rp 9,000,000 Rp 4,500,000 Rp 13,500,000 Rp 13,500,000
STORE EQUIPMENT Rp 70,000,000 Rp 70,000,000 Rp 70,000,000
ACCUMULATED DEPR - STORE EQUIPMENT Rp 44,800,000 Rp 10,080,000 Rp 54,880,000 Rp 54,880,000
OFFICE EQUIPMENT Rp 45,000,000 Rp 45,000,000 Rp 45,000,000
ACCUMULATED DEPR - OFFICE EQUIPMENT Rp 28,800,000 Rp 6,480,000 Rp 35,280,000 Rp 35,280,000
ACCOUNTS PAYABLE Rp 22,181,000 Rp 22,181,000 Rp 22,181,000
UNEARNED RENT Rp 9,000,000 Rp 5,000,000 Rp 4,000,000 Rp 4,000,000
SURYA, CAPITAL Rp 178,135,000 Rp 178,135,000 Rp 178,135,000
SURYA, DRAWING Rp 11,000,000 Rp 11,000,000 Rp 11,000,000
SALES Rp 580,000,000 Rp 580,000,000 Rp 580,000,000
SALES RETURN & ALLOWANCES Rp 7,424,000 Rp 7,424,000 Rp 7,424,000
SALES DISCOUNTS Rp 1,310,000 Rp 1,310,000 Rp 1,310,000
COST OF GOODS SOLD Rp 401,200,000 Rp 2,500,000 Rp 403,700,000 Rp 403,700,000
STORE WAGES EXPENSE Rp 22,180,000 Rp 2,700,000 Rp 24,880,000 Rp 24,880,000
OFFICE WAGES EXPENSE Rp 17,840,000 Rp 1,620,000 Rp 19,460,000 Rp 19,460,000
STORE RENT EXPENSE Rp 2,100,000 Rp 1,800,000 Rp 300,000 Rp 300,000
MISCELLANEOUS SELLING EXPENSE Rp 6,680,000 Rp 6,680,000 Rp 6,680,000
MISCELLANEOUS GENERAL & ADM EXPENSE Rp 6,228,000 Rp 6,228,000 Rp 6,228,000

TOTAL Rp 871,916,000 Rp 871,916,000

STORE SUPPLIES EXPENSE Rp 6,500,000 Rp 6,500,000 Rp 6,500,000


DEPR - BUILDING EXPENSE Rp 4,500,000 Rp 4,500,000 Rp 4,500,000
DEPR - STORE EQUIPMENT EXPENSE Rp 10,080,000 Rp 10,080,000 Rp 10,080,000
DEPR - OFFICE EQUIPMENT EXPENSE Rp 6,480,000 Rp 6,480,000 Rp 6,480,000
WAGES PAYABLE Rp 4,320,000 Rp 4,320,000 Rp 4,320,000
INSURANCE EXPENSE Rp 5,100,000 Rp 5,100,000 Rp 5,100,000
RENT INCOME Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
PREPAID RENT Rp 1,800,000 Rp 1,800,000 Rp 1,800,000

TOTAL Rp 897,296,000 Rp 897,296,000 Rp 502,642,000 Rp 585,000,000 Rp 394,654,000 Rp 312,296,000


NET INCOME Rp 82,358,000 Rp 82,358,000
TOTAL Rp 585,000,000 Rp 585,000,000 Rp 394,654,000 Rp 394,654,000
UD. SURYA PRABHU
PROFIT AND LOSS STATEMENT
31 DECEMBER 2012

SALES
SALES Rp 580,000,000
RENT INCOME Rp 5,000,000
SALES RETURN & ALLOWANCES Rp 7,424,000
SALES DISCOUNTS Rp 1,310,000
Rp (8,734,000)
NET SALES Rp 576,266,000

COST OF GOODS SOLD


COST OF GOODS SOLD Rp (403,700,000)
NET PURCHASE Rp 172,566,000

EXPENSE
STORE WAGES EXPENSE Rp 24,880,000
OFFICE WAGES EXPENSE Rp 19,460,000
STORE RENT EXPENSE Rp 300,000
MISCELLANEOUS SELLING EXPENSE Rp 6,680,000
MISCELLANEOUS GENERAL & ADM EXPENSE Rp 6,228,000
STORE SUPPLIES EXPENSE Rp 6,500,000
DEPR - BUILDING EXPENSE Rp 4,500,000
DEPR - STORE EQUIPMENT EXPENSE Rp 10,080,000
DEPR - OFFICE EQUIPMENT EXPENSE Rp 6,480,000
INSURANCE EXPENSE Rp 5,100,000
Rp (90,208,000)
NET INCOME Rp 82,358,000
UD. SURYA PRABHU
CAPITAL STATEMENT
31 DECEMBER 2012

SURYA'S CAPITAL, 1 DESEMBER 2012 Rp 178,135,000


NET INCOME Rp 82,358,000
SURYA'S DRAWING Rp (11,000,000)
CAPITAL INCREAS Rp 71,358,000
SURYA'S CAPITAL, 1 DESEMBER 2012 Rp 249,493,000
UD. SURYA PRABHU
BALANCE SHEET
31 DECEMBER 2012

CURRENTS ASSETS CURRENTS LIABILITIES


CASH Rp 36,904,000 ACCOUNTS PAYABLE Rp 22,181,000
ACCOUNTS RECEIVABLE Rp 51,000,000 WAGES PAYABLE Rp 4,320,000
MERCHANDISE INVENTORY Rp 43,100,000 UNEARNED RENT Rp 4,000,000
STORE SUPPLIES Rp 3,300,000
PREPAID INSURANCE Rp 2,550,000
PREPAID RENT Rp 1,800,000
Rp 138,654,000 Rp 30,501,000

FIXED ASSETS CAPITAL


LAND AND BUILDING Rp 130,000,000 SURYA'S CAPITAL Rp 249,493,000
ACCUMULATED DEPR - BUILDING Rp (13,500,000)
Rp 116,500,000
STORE EQUIPMENT Rp 70,000,000
ACCUMULATED DEPR - STORE EQUIPMENT Rp (54,880,000)
Rp 15,120,000
OFFICE EQUIPMENT Rp 45,000,000
ACCUMULATED DEPR - OFFICE EQUIPMENT Rp (35,280,000)
Rp 9,720,000
TOTAL ASSETS Rp 279,994,000 TOTAL CAPITAL AND LIABILITIES Rp 279,994,000
UD. SURYA PRABHU
JOURNAL OVER
31 DECEMBER 2012

TANGGAL KETERANGAN REF DEBET KREDIT

31-Dec-12 INCOME SUMMARY Rp 90,208,000


STORE WAGES EXPENSE Rp 24,880,000
OFFICE WAGES EXPENSE Rp 19,460,000
STORE RENT EXPENSE Rp 300,000
MISCELLANEOUS SELLING EXPENSE Rp 6,680,000
MISCELLANEOUS GENERAL & ADM EXPENSE Rp 6,228,000
STORE SUPPLIES EXPENSE Rp 6,500,000
DEPR - BUILDING EXPENSE Rp 4,500,000
DEPR - STORE EQUIPMENT EXPENSE Rp 10,080,000
DEPR - OFFICE EQUIPMENT EXPENSE Rp 6,480,000
INSURANCE EXPENSE Rp 5,100,000

31-Dec-12 INCOME SUMMARY Rp 412,434,000


COST OF GOODS SOLD Rp 403,700,000
SALES RETURN & ALLOWANCES Rp 7,424,000
SALES DISCOUNTS Rp 1,310,000

31-Dec-12 SALES Rp 580,000,000


RENT INCOME Rp 5,000,000
INCOME SUMMARY Rp 585,000,000

31-Dec-12 INCOME SUMMARY Rp 71,358,000


SURYA, CAPITAL Rp 71,358,000

31-Dec-12 SURYA, CAPITAL Rp 11,000,000


SURYA, DRAWING Rp 11,000,000

TOTAL Rp 1,170,000,000 Rp 1,170,000,000


UD. SURYA PRABHU
NERACA SALDO SETELAH PENUTUP
31 DECEMBER 2012

NO AKUN KETERANGAN DEBET KREDIT

CASH Rp 36,904,000
ACCOUNTS RECEIVABLE Rp 51,000,000
MERCHANDISE INVENTORY Rp 43,100,000
STORE SUPPLIES Rp 3,300,000
PREPAID INSURANCE Rp 2,550,000
PREPAID RENT Rp 1,800,000
LAND AND BUILDING Rp 130,000,000
ACCUMULATED DEPR - BUILDING Rp 13,500,000
STORE EQUIPMENT Rp 70,000,000
ACCUMULATED DEPR - STORE EQUIPMENT Rp 54,880,000
OFFICE EQUIPMENT Rp 45,000,000
ACCUMULATED DEPR - OFFICE EQUIPMENT Rp 35,280,000
ACCOUNTS PAYABLE Rp 22,181,000
WAGES PAYABLE Rp 4,320,000
UNEARNED RENT Rp 4,000,000
SURYA, CAPITAL Rp 238,493,000
INCOME SUMMARY Rp 11,000,000

TOTAL Rp 383,654,000 Rp 383,654,000


UD. SURYA PRABHU
REVERSING ENTRIES
01 JANUARI 2013

TANGGAL KETERANGAN REF DEBET KREDIT