NAMA : LAELA NURILITA

NIM : 191120002299
KELAS : AE

1. Adjusment
pt ALDENIO
Memorial Journal (ADJUSTMENT)
December 2016 Page :

ACCOUNT NAME AND

61
 31 MEMO 12/04   Depreciation Expense 500   4.600.104  

      AccDepr Building  13201    3.125.000

      AccDeprVehides    13301    190.104

      AccDepr Equipment    13401    1.285.000

 31 MEMO 12/05   Other Operating Expense  6200  554.500  

      Petty Cash    11200   554.500 

 31 MEMO 12/06   Bank Service Charge 82200   196.800  

     Interest Income  81100    2.749.280

    Income Taxes Expense Article 4 (2)  91400  137.464  

     Account Receivable  11300  200.000.000  

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 1
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE

      Cash In Bank BNI    11100    197.584.984

 31 MEMO 12/07   Doubftul Debts 61300   23.382.950  

      Allowances of Doubtful Debt    11400    23.382.950

 31 MEMO 12/08   Office Supplies Expense 61200   9.262.500  

      Office Supplies    11600    9.262.500

 31 MEMO 12/09   Utilities Expense  61100  3.576.700  

      Accrued Expense    21200     3.576.700

31  MEMO 12/10   Insurance Expense  61600  3.120.000  

      Prepaid Insurance    11700    3.120.000

 31 MEMO 12/11  Rent Expense 61700   6.500.000  

      Prepaid Rent    11800    6.500.000

 31 MEMO 12/12  Prepaid Income Taxes 11902   9.875.600  

      Income Taxes Payable 25   21304     9.875.600

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 2
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE

 31 MEMO 12/13   Income Taxes Expence 91450   194.115.000  

      Prepaid Income Taxes    11902    118.507.200

      Income Taxes Payable 25    21304    75.607.800

 31 MEMO 12/14   Wages and Salaries    61800  38.829.000  

      Accrued Expense    21200    36.980.000

      Income Taxes Payable (21)    21302    1.849.000

           494.150.618  494.150.618

pt ALDENIO
worksheet desember 2016
Adjusting Journal
Acc. Trial Balance Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

11100 Cash In Bank BNI 830.546.706 - - 197.584.984 632.961.722 - - - 632.961.722 -

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 3
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE

11200 Petty Cash 9.445.500 - - 554.500 8.891.000 - - - 8.891.000 -

11300 Account Receivable 2.192.467.000 - 200.000.000 - 2.392.467.000 - - - 2.392.467.000 -

11400 Allowances of Doubtful Debt - 96.240.400 - 23.382.950 - 119.623.350 - - - 119.623.350

11500 Merchandise Inventory 767.800.000 - - - 767.800.000 - - - 767.800.000 -

11600 Office Supplies 10.242.500 - - 9.262.500 980.000 - - - 980.000 -

11700 Prepaid Insurance 3.120.000 - - 3.120.000 - - - - - -

11800 Prepaid Rent 174.500.000 - - 6.500.000 168.000.000 - - - 168.000.000 -

11900 VAT In 191.065.600 - - - 191.065.600 - - - 191.065.600 -

11902 Prepaid Income Taxes 108.631.600 - 9.875.600 118.507.200 - - - - - -

12100 Investment 986.425.000 - - - 986.425.000 - - - 986.425.000 -

13100 Land 1.500.000.000 - - - 1.500.000.000 - - - 1.500.000.000 -

13200 Building 750.000.000 - - - 750.000.000 - - - 750.000.000 -

13201 AccDepr Building - 150.000.000 - 3.125.000 - 153.125.000 - - - 153.125.000

13300 Vehicles 18.250.000 - - - 18.250.000 - - - 18.250.000 -

13301 AccDepr Vehicles - - - 190.104 - 190.104 - - - 190.104

13400 Equipment 154.200.000 - - - 154.200.000 - - - 154.200.000 -

13401 AccDepr Equipment - 30.840.000 - 1.285.000 - 32.125.000 - - - 32.125.000

21100 Account Payable - 2.101.721.600 - - - 2.101.721.600 - - - 2.101.721.600

21200 Accrued Expense - - - 40.556.700 - 40.556.700 - - - 40.556.700

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 4
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE

21300 VAT Out - 217.497.000 - - - 217.497.000 - - - 217.497.000

21303 Income Taxes 23 Payable - - - - - - - - - -

21304 Income Taxes Payable 25 - - - 85.483.400 - 85.483.400 - - - 85.483.400

21305 Devidend Payable - 315.000.000 - - - 315.000.000 - - - 315.000.000

22100 Bank Jateng Loan - 244.964.600 - - - 244.964.600 - - - 244.964.600

31100 Capital Stock - 1.575.000.000 - - - 1.575.000.000   - - 1.575.000.000

31200 Devidend 315.000.000 - - - 315.000.000 -   - 315.000.000 -

31300 Additional Paid In Capital - 305.000.000 - - - 305.000.000 -   - 305.000.000

31400 Retained Earnings - 1.405.280.642 - - - 1.405.280.642 -   - 1.405.280.642

  Jumlah Yang Dipindahkan 8.011.693.906 6.441.544.242 209.875.600 491.401.338 7.886.040.322 6.597.416.396 - - 7.886.040.322 6.597.416.396

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 5
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE
  Jumlah Yang Dipindahkan 8.011.693.906 6.441.544.242 209.875.600 491.401.338 7.886.040.322 6.597.416.396 - - 7.886.040.322 6.597.416.396
4110
0 Sales - 13.458.430.000 - - - 13.458.430.000 - 13.458.430.000 - -
4120
0 Sales Discount 190.368.360 - - - 190.368.360 - 190.368.360 - - -
4130 Sales Return and
0 Allowances 300.800.000 - - - 300.800.000 - 300.800.000 - - -
5110
0 Cost Of Merchandise Sold 10.550.536.000 - - - 10.550.536.000 - 10.550.536.000 - - -
5120
0 Purchases Discount - 103.447.200 - - - 103.447.200 - 103.447.200 - -
6110
0 Utilities Expense 35.420.000 - 3.576.700 - 38.996.700 - 38.996.700 - - -
6120
0 Office Supplies Expense 249.874.000 - 9.262.500 - 259.136.500 - 259.136.500 - - -
6130
0 Doubftul Debts - - 23.382.950 - 23.382.950 - 23.382.950 - - -
6140
0 Spoilage Expense 23.920.000 - - - 23.920.000 - 23.920.000 - - -
6150
0 Depreciation Expense 80.478.750 - 4.600.104 - 85.078.854 - 85.078.854 - - -
6160
0 Insurance Expense 34.320.000 - 3.120.000 - 37.440.000 - 37.440.000 - - -
6170
0 Rent Expense 71.500.000 - 6.500.000 - 78.000.000 - 78.000.000 - - -
6180
0 Wages and Salaries 406.780.000 - 38.829.000 - 445.609.000 - 445.609.000 - - -
6190
0 Advertising Expense 16.620.000 - - - 16.620.000 - 16.620.000 - - -
6200
0 Other Operating Expense 30.511.950 - 554.500 - 31.066.450 - 31.066.450 - - -
8110
0 Interest Income - 11.375.260 - 2.749.280 - 14.124.540 - 14.124.540 - -
8140
0 Freights Collected - - - - - - - - - -
8150
0 Late Fees Collected - - - - - - - - - -
8160
0 Devidend Income - 47.080.000 - - - 47.080.000 - 47.080.000 - -
8170 Gain (Loss) on sales Of
0 Fixed Assets 24.375.000 - - - 24.375.000 - 24.375.000 - - -
8210
0 Interest Expense 23.757.696 - - - 23.757.696 - 23.757.696 - - -
8220
0 Bank Service Charge 2.164.800 - 196.800 - 2.361.600 - 2.361.600 - - -
9140 Income Taxes Expense 8.756.240 - 137.464 - 8.893.704 - 8.893.704 - - -

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 6
NAMA : LAELA NURILITA
NIM : 191120002299
KELAS : AE
0 Article 4(2)
9145
0 Income Taxes Expense - - 194.115.000 - 194.115.000 - 194.115.000 - - -
    20.061.876.702 20.061.876.702 494.150.618 494.150.618 20.220.498.136 20.220.498.136 12.334.457.814 13.623.081.740 7.886.040.322 6.597.416.396
3150
0 Income Summary - - - - - - 1.288.623.926 - - 1.288.623.926

      - -     - 13.623.081.740 13.623.081.740 7.886.040.322 7.886.040.322

PRAKTIKUM SAK ETAP: LEMBAR KERJA MEMPROSES WORKSHEETBERBASIS SAK ETAP HALAMAN 7