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    Rafky Alfikar - Morgan Company - 1eb09

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    rully.movizar
    1. The document contains the general journal, balance sheet, and adjusting journal entries for Morgan Company for January 2017. 2. The general journal entries record various transactions including the sale of inventory, payment of accounts payable, and collection of sales revenue. 3. The balance sheet lists the company's assets, liabilities, and equity accounts at the end of the period. 4. The adjusting journal entries account for interest expense, insurance expense, depreciation, and payroll taxes.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Rafky Alfikar - Morgan Company - 1eb09

    Uploaded by

    rully.movizar
    15 views6 pages
    1. The document contains the general journal, balance sheet, and adjusting journal entries for Morgan Company for January 2017. 2. The general journal entries record various transactions including the sale of inventory, payment of accounts payable, and collection of sales revenue. 3. The balance sheet lists the company's assets, liabilities, and equity accounts at the end of the period. 4. The adjusting journal entries account for interest expense, insurance expense, depreciation, and payroll taxes.

    Original Title

    RAFKY ALFIKAR_MORGAN COMPANY_1EB09

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    © © All Rights Reserved

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    1. The document contains the general journal, balance sheet, and adjusting journal entries for Morgan Company for January 2017. 2. The general journal entries record various transactions including the sale of inventory, payment of accounts payable, and collection of sales revenue. 3. The balance sheet lists the company's assets, liabilities, and equity accounts at the end of the period. 4. The adjusting journal entries account for interest expense, insurance expense, depreciation, and payroll taxes.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    15 views6 pages

    Rafky Alfikar - Morgan Company - 1eb09

    Uploaded by

    rully.movizar
    1. The document contains the general journal, balance sheet, and adjusting journal entries for Morgan Company for January 2017. 2. The general journal entries record various transactions including the sale of inventory, payment of accounts payable, and collection of sales revenue. 3. The balance sheet lists the company's assets, liabilities, and equity accounts at the end of the period. 4. The adjusting journal entries account for interest expense, insurance expense, depreciation, and payroll taxes.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    JURNAL UMUM

    MORGAN COMPANY
    PER JANUARI 2017
    No Nama Debit Kredit
    Beb. Bunga $ 250.00
    1
    Kas $ 250.00
    Inventory $ 261,000.00
    2
    Account Payable $ 261,000.00
    Kas $ 440,000.00
    Sales revenue $ 413,200.00
    3 Sales Tax Payable $ 26,800.00
    HPP $ 265,000.00
    Finished goods inventory $ 265,000.00
    Account Payable $ 230,000.00
    4
    Kas $ 230,000.00
    Sales Tax Payable $ 17,000.00
    5
    Kas $ 17,000.00
    Biaya Operasional Lainnya $ 30,000.00
    6
    Kas $ 30,000.00
    Beb. Gaji & Upah $ 60,000.00
    Federal Income tax withheld $ 8,900.00
    7
    FICA taxes payable $ 4,590.00
    Hutang Gaji & Upah $ 46,510.00
    TOTAL $ 1,303,250.00 $ 1,303,250.00

    NERACA SALDO
    MORGAN COMPANY
    No Nama Debit Kredit
    1 Kas $ 192,750.00
    2 Inventory $ 291,750.00
    3 Prepaid Insurance $ 6,000.00
    4 Peralatan $ 38,000.00
    5 HPP $ 265,000.00
    6 Biaya Operasional lainnya $ 30,000.00
    7 Beb. Gaji & Upah $ 60,000.00
    8 Beb. Bunga $ 250.00
    9 Account Payable $ 44,750.00
    10 Interest Payable $ 250.00
    11 Notes Payable $ 50,000.00
    12 Modal $ 40,750.00
    13 Sales revenue $ 413,200.00
    14 Sales Tax Payable $ 9,800.00
    15 Finished goods inventory $ 265,000.00
    16 Federal Income tax withheld $ 8,900.00
    17 FICA taxes payable $ 4,590.00
    18 Hutang Gaji & Upah $ 46,510.00
    TOTAL $ 883,750.00 $ 883,750.00

    AYAT JURNAL PENYESUAIAN


    MORGAN COMPANY
    No Nama Debit Kredit
    Interest Expense $ 250.00
    8
    Interest payable $ 250.00
    Insurance Expense $ 500.00
    9
    Prepaid Insurance $ 500.00
    Penyusutan $ 7,200.00
    10
    Akm. Penyusutan $ 7,200.00
    Employer’s Payroll taxes expense $ 8,310.00
    FICA taxes payable 7.65% $ 4,590.00
    State unemployment tax payable @ 5.4%
    11
    $ 3,240.00
    Federal Unemployment tax payable @ 0.8%
    $ 480.00
    TOTAL $ 16,260.00 $ 16,260.00
    BUKU BESAR
    MORGAN COMPANY
    Nama Akun: Kas Nama Akun: Account Payable
    Tanggal Debit Tanggal Kredit Tanggal Debit Tanggal
    $ 30,000.00 $ 250.00 $ 230,000.00
    $ 440,000.00 $ 230,000.00
    $ 17,000.00 Total
    $ 30,000.00 Total
    Total $ 470,000.00 Total $ 277,250.00
    Total $ 192,750.00 Nama Akun: Interest Payable
    Tanggal Debit Tanggal
    Nama Akun: Inventory
    Tanggal Debit Tanggal Kredit Total
    $ 30,750.00
    $ 261,000.00 Nama Akun: Notes Payable
    Total $ 291,750.00 Tanggal Debit Tanggal

    Nama Akun:Prepaid Insurance Total


    Tanggal Debit Tanggal Kredit
    $ 6,000.00 Nama Akun: Modal
    Total $ 6,000.00 Tanggal Debit Tanggal

    Nama Akun: Peralatan Total


    Tanggal Debit Tanggal Kredit
    $ 38,000.00 Nama Akun: Sales revenue
    Total $ 38,000.00 Tanggal Debit Tanggal

    Nama Akun: HPP Total


    Tanggal Debit Tanggal Kredit
    $ 265,000.00 Nama Akun: Sales Tax Payable
    Total $ 265,000.00 Tanggal Debit Tanggal
    $ 17,000.00
    Nama Akun: Biaya Operasional Lainnya Total
    Tanggal Debit Tanggal Kredit
    $ 30,000.00 Nama Akun: Finished goods inventory
    Total $ 30,000.00 Tanggal Debit Tanggal

    Nama Akun: Beb. Gaji & Upah Total


    Tanggal Debit Tanggal Kredit
    $ 60,000.00 Nama Akun: Federal Income tax withheld
    Total $ 60,000.00 Tanggal Debit Tanggal

    Nama Akun: Beb. Bunga Total


    Tanggal Debit Tanggal Kredit
    $ 250.00 Nama Akun: FICA taxes payable
    Total $ 250.00 Tanggal Debit Tanggal

    Total

    Nama Akun: Hutang Gaji & Upah


    Tanggal Debit Tanggal

    Total
    yable
    Kredit
    $ 13,750.00
    $ 261,000.00
    $ 274,750.00
    $ 44,750.00

    yable
    Kredit
    $ 250.00
    $ 250.00

    ble
    Kredit
    $ 50,000.00
    $ 50,000.00

    Kredit
    $ 40,750.00
    $ 40,750.00

    ue
    Kredit
    $ 413,200.00
    $ 413,200.00

    ayable
    Kredit
    $ 26,800.00
    $ 9,800.00

    ods inventory
    Kredit
    $ 265,000.00
    $ 265,000.00

    ome tax withheld


    Kredit
    $ 8,900.00
    $ 8,900.00
    payable
    Kredit
    $ 4,590.00
    $ 4,590.00

    & Upah
    Kredit
    $ 46,510.00
    $ 46,510.00

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