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    Bab2 Lab - Akun Stan

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    Indra Ramadhany
    The document contains sales, cash received, purchase, cash payment, and inventory journals for a company in December 2010. It records transactions including sales to customers, purchases from suppliers, cash received from customers and paid to suppliers. The journals are used to update ledger and inventory card accounts and prepare a trial balance worksheet.

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    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd

    Bab2 Lab - Akun Stan

    Uploaded by

    Indra Ramadhany
    41 views20 pages
    The document contains sales, cash received, purchase, cash payment, and inventory journals for a company in December 2010. It records transactions including sales to customers, purchases from suppliers, cash received from customers and paid to suppliers. The journals are used to update ledger and inventory card accounts and prepare a trial balance worksheet.

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    bab2 lab.akun stan

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    The document contains sales, cash received, purchase, cash payment, and inventory journals for a company in December 2010. It records transactions including sales to customers, purchases from suppliers, cash received from customers and paid to suppliers. The journals are used to update ledger and inventory card accounts and prepare a trial balance worksheet.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    41 views20 pages

    Bab2 Lab - Akun Stan

    Uploaded by

    Indra Ramadhany
    The document contains sales, cash received, purchase, cash payment, and inventory journals for a company in December 2010. It records transactions including sales to customers, purchases from suppliers, cash received from customers and paid to suppliers. The journals are used to update ledger and inventory card accounts and prepare a trial balance worksheet.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 20

    SALES JOURNAL

    Debit Credit
    Date Account Debited Ref.
    Accounts Receivable COMS Sales MI
    2010 5 PT Handika Rp 1,200,000 Rp 800,000 Rp 1,200,000 Rp 800,000
    Dec
    6 PT Bintang Utama Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000

    8 Tn Angga Wijaya Rp 3,000,000 Rp 2,000,000 Rp 3,000,000 Rp 2,000,000

    28 Toko Sumber Terang Rp 4,500,000 Rp 4,500,000 Rp 4,500,000 Rp 4,500,000

    Rp 13,700,000 Rp 12,300,000 Rp 13,700,000 Rp 12,300,000


    CASH RECEIVED JOUR

    Debit
    Date Account Credited Ref.
    Cash Sales Dicsount
    2010 1 Rp 600,000,000
    Dec
    5 Rp 2,800,000

    7 Rp 4,000,000

    20 Rp 4,900,000 Rp 100,000

    Rp 611,700,000 Rp 100,000
    CASH RECEIVED JOURNAL

    bit Credit
    COMS Accounts Receivable Sales MI

    Rp 1,600,000 Rp 2,800,000 Rp 1,600,000

    Rp 5,000,000 Rp 4,000,000 Rp 5,000,000

    Rp 5,000,000

    Rp 6,600,000 Rp 5,000,000 Rp 6,800,000 Rp 6,600,000


    dit
    Other
    Nn Elina Capital Rp 600,000,000
    PURCHASE JOURNAL

    Debit
    Date Account Credited Ref.
    MI Other
    2010 2 PT Bogor Indah Rp 24,000,000
    Dec
    2 PT Merdeka Rp 15,000,000

    3 Toko Semarang Rp 6,000,000

    4 PT Langsung Jaya Rp 10,000,000

    29 PT Sejahtera Rp 14,500,000

    Rp 69,500,000
    Credit
    Accounts Payable
    Rp 24,000,000

    Rp 15,000,000

    Rp 6,000,000

    Rp 10,000,000

    Rp 14,500,000

    Rp 69,500,000
    CASH PAYMENT JOURNAL

    Debit
    Date Account Debited Ref.
    Account Payable MI
    2010 2
    Dec
    11

    14

    15

    16 PT Bogor Indah Rp 24,000,000

    20 Rp 2,000,000

    24

    Rp 24,000,000 Rp 2,000,000
    CASH PAYMENT JOURNAL

    Debit Credit
    Other Cash MI
    Prepaid Rent Rp 6,000,000 Rp 6,000,000

    Misc. Administrative Expense Rp 150,000 Rp 150,000

    Supplies Rp 800,000 Rp 800,000

    Misc. Store Expense Rp 700,000 Rp 700,000

    Rp 24,000,000

    Rp 2,000,000

    Transport Out Rp 260,000 Rp 260,000

    Rp 33,910,000
    LEDGER

    Account Debit Credit


    Cash Rp 611,700,000 Rp 33,910,000
    Account Receivable Rp 13,700,000 Rp 5,000,000
    Supplies Rp 800,000
    Prepaid Rent Rp 6,000,000
    Merchandise Inventory Rp 71,500,000 Rp 18,900,000
    Account Payable Rp 24,000,000 Rp 69,500,000
    Elina Capital Rp 600,000,000
    Sales Rp 20,500,000
    Sales Discount Rp 100,000
    Cost of Merchandise Sold Rp 18,900,000
    Transport Out Rp 260,000
    Miscellaneous Administrative Expense Rp 150,000
    Miscellaneous Store Expense Rp 700,000
    Rent Expense
    Total
    Balance
    Rp 577,790,000
    Rp 8,700,000
    Rp 800,000
    Rp 6,000,000
    Rp 52,600,000
    Rp 45,500,000
    Rp 600,000,000
    Rp 20,500,000
    Rp 100,000
    Rp 18,900,000
    Rp 260,000
    Rp 150,000
    Rp 700,000
    Rp -
    Rp 1,332,000,000
    INVENTORY CARD

    PURCHASE COMS
    Date
    Quantity (kg) Cost per Unit Total Cost Quantity (kg) Cost per Unit
    2010 2 6000 Rp 4,000 Rp 24,000,000
    Dec 5 200 Rp 4,000
    5 400 Rp 4,000
    Beras

    8 500 Rp 4,000
    29 2000 Rp 5,000 Rp 10,000,000

    2 3000 Rp 5,000 Rp 15,000,000


    3 1500 Rp 4,000 Rp 6,000,000

    6 1000 Rp 5,000

    7 1000 Rp 5,000
    Jagung

    28 900 Rp 5,000

    29 1500 Rp 3,000 Rp 4,500,000

    4 2000 Rp 5,000 Rp 10,000,000


    Kedelai

    20 500 Rp 4,000 Rp 2,000,000


    Cengkeh

    27 200 Rp 5,000 Rp 1,000,000

    Merchandise Inventory Ending


    CARD

    COMS MI
    Total Cost Quantity (kg) Cost per Unit Total Cost
    6000 Rp 4,000 Rp 24,000,000
    Rp 800,000 5800 Rp 4,000 Rp 23,200,000
    Rp 1,600,000 5400 Rp 4,000 Rp 21,600,000
    Rp 2,000,000 4900 Rp 4,000 Rp 19,600,000
    4900 Rp 4,000 Rp 19,600,000
    2000 Rp 5,000 Rp 10,000,000
    Ending Rp 29,600,000

    3000 Rp 5,000 Rp 15,000,000


    3000 Rp 5,000 Rp 15,000,000
    1500 Rp 4,000 Rp 6,000,000
    Rp 5,000,000 2000 Rp 5,000 Rp 10,000,000
    1500 Rp 4,000 Rp 6,000,000
    Rp 5,000,000 1000 Rp 5,000 Rp 5,000,000
    1500 Rp 4,000 Rp 6,000,000
    Rp 4,500,000 100 Rp 5,000 Rp 500,000
    1500 Rp 4,000 Rp 6,000,000
    100 Rp 5,000 Rp 500,000
    1500 Rp 4,000 Rp 6,000,000
    1500 Rp 3,000 Rp 4,500,000
    Ending Rp 11,000,000

    2000 Rp 5,000 Rp 10,000,000


    2000 Rp 5,000 Rp 10,000,000
    500 Rp 4,000 Rp 2,000,000
    Ending Rp 12,000,000

    200 Rp 5,000 Rp 1,000,000

    Ending Rp 1,000,000

    Rp 53,600,000
    WORKSHEET

    Trial Balance Adjusting


    Account
    Debit Credit Debit
    Cash Rp 577,790,000
    Account Receivable Rp 8,700,000
    Supplies Rp 800,000
    Prepaid Rent Rp 6,000,000
    Merchandise Inventory Rp 52,600,000
    Account Payable Rp 45,500,000
    Elina Capital Rp 600,000,000
    Sales Rp 20,500,000
    Sales Discount Rp 100,000
    Cost of Merchandise Sold Rp 18,900,000
    Transport Out Rp 260,000
    Miscellaneous Administrative Expense Rp 150,000
    Miscellaneous Store Expense Rp 700,000
    Rent Expense Rp 2,000,000
    Rp 666,000,000 Rp 666,000,000 Rp 2,000,000
    Net Loss
    WORKSHEET

    Adjusting Adjusted TB Income Summary


    Credit Debit Credit Debit Credit
    Rp 577,790,000
    Rp 8,700,000
    Rp 800,000
    Rp 2,000,000 Rp 4,000,000
    Rp 52,600,000
    Rp 45,500,000
    Rp 600,000,000
    Rp 20,500,000 Rp 20,500,000
    Rp 100,000 Rp 100,000
    Rp 18,900,000 Rp 18,900,000
    Rp 260,000 Rp 260,000
    Rp 150,000 Rp 150,000
    Rp 700,000 Rp 700,000
    Rp 2,000,000 Rp 2,000,000
    Rp 2,000,000 Rp 666,000,000 Rp 666,000,000 Rp 22,110,000 Rp 20,500,000
    Rp 1,610,000
    Rp 22,110,000 Rp 22,110,000
    Balance Sheet
    Debit Credit
    Rp 577,790,000
    Rp 8,700,000
    Rp 800,000
    Rp 4,000,000
    Rp 52,600,000
    Rp 45,500,000
    Rp 600,000,000

    Rp 643,890,000 Rp 645,500,000
    Rp 1,610,000
    Rp 645,500,000 Rp 645,500,000
    CLOSING ENTRIES

    Date Account Ref Debit Credit


    2010 31 Elina Capital Rp 20,500,000
    Dec Income Summary Rp 20,500,000
    Income Summary Rp 40,010,000
    Sales Rp 20,500,000
    Sales Discount Rp 100,000
    Cost of Merchandise Sold Rp 100,000
    Transport Out Rp 18,900,000
    Miscellaneous Administrative Expense Rp 260,000
    Miscellaneous Store Expense Rp 150,000
    Account Payable Rp 19,510,000
    Income Summary Rp 19,510,000
    Elina's Store
    Statement Of Comprehensive Income
    For the Year Ended December 31st, 2010

    Sales Rp 20,500,000
    Sales Discount Rp 100,000
    Net Sales Rp 20,400,000

    Cost of Merchandise Sold Rp 18,900,000

    Gross Profit Rp 1,500,000

    Operating Expenses
    Transport Out Rp 260,000
    Miscellaneous Administrative Expense Rp 150,000
    Miscellaneous Store Expense Rp 700,000
    Rent Expense Rp 2,000,000
    Rp 3,110,000

    Net Loss Rp 1,610,000


    Elina's Store
    Statement Of Owner's Equity
    For the Year Ended December 31st, 2010

    Eliza Capital Jan 1st 2010 Rp -


    Investment Rp 600,000,000
    Net Loss Rp 1,610,000
    Rp 598,390,000
    Eliza Capital Dec 31st 2010 Rp 598,390,000
    Elina's Store
    Statement Of Financial Position
    For the Year Ended December 31st, 2010

    ASSETS LIABILITIES
    Cash Rp 577,790,000 Account Payable
    Account Receivable Rp 8,700,000
    Supplies Rp 800,000 OWNER'S EQUITY
    Prepaid Rent Rp 4,000,000 Elina Capital
    Merchandise Inventory Rp -

    Total Assets Rp 591,290,000 Total Liabilities & Owner's Equity


    Rp 45,500,000

    Rp 598,390,000

    Rp 643,890,000

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