Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi PT Barata Agro Journal Penyesuaian (000) Date Juni 30 a b c Description Income

Summary Merchandise Inventory Merchandise Inventory Income Summary Doubtfull acc exp Allow For Doubt acc Store Supplies exp Store Supplies Office Supplies exp Office Supplies Insurance exp Prepaid Insurance Rent exp Prepaid Rent Rent Income Rent income in advance Depre exp store equip Accum depre office equip Depre exp office equip Accum depre office equip Prepaid Advertising Advertising expense Interest income receivable Interest Income Sales salaries exp Office Salaries exp Salaries payable Jumlah Ref Debit 350.000 450.000 450.000 3.000 3.000 5.500 5.500 3.000 3.000 14.000 14.000 9.000 9.000 6.000 6.000 1.100 1.100 1.750 1.750 3.750 3.750 2.000 2.000 1.500 3.500 852.350 5.000 852.350 b) Piutang = 100.000 100.000 x 3% = 3000 d) okt09 Des09 = 3 Jan10 Jun10 = 6 Juli10 Sep10 = 3 Insurance exp 6/9 x 21.000 = 14000 e) Nov09 Des09 = 2 Jan10 Juni10 = 6 Juli10 okt10 = 4 6/10 x 15000 = 9000 f) 2/8 x 24000 = 6000 g) Depre exp Store equip 5% x 22000 = 1100 Depre exp office equip 5% x 35000 = 1750 h) 4/8 x 7500 = 3750 Kredit 350.000 Keterangan

d e f g

h i j

PT Barata Agro Closing Entries Periode, 30 Juni 2010 Date Juni 2010 31 Description Closing Entries Sales Purchases Discount Interest Income Rent Income Rent Income in advance Income Summary Income Summary Ref Debit 303.800 13.000 37.000 18.000 6.000 377.800 231.400 Kredit

31

Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi Sales Discount Sales return & allowance Purchases Sales salaries exp Office salaries exp Advertising exp Electricity exp Interest exp Doubtfull acc exp Store supplies exp Office Supplies exp Insurance exp Rent exp Depre exp Office equip Depre exp store equip 31 31 Income Summary Retained Earnings Retained Earnings Devidens Jumlah 246.400 246.400 23.000 878.800 23.000 878.800 14.500 12.500 120.000 17.000 17.000 4.250 6.500 2.300 3.000 5.500 3.000 14.000 9.000 1.750 1.100

Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi PT Barata Agro Reversing Entries Date Juni 30 2010 Description Rent Income in advance Rent Income Advertising expense Prepaid advertising Interest Income Interest Income receivable Salaries Payable Sales salaries exp Office salaries exp Ref Debit 6.000 3.750 3.750 2.000 2.000 5.000 16.750 1.500 3.500 16.750 Kredit 6.000

Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi PT Barata Agro Income Statement Periode, 30 Juni 2010 Revenue : Sales Less : Sales discount Sales return and all Cost of merchandise sold : Merchandise inventory Purchases Less : Purchases discount Net Puerchases Merchandise available for sale Less : Merchandise inventory Juni,30 Cost of merchandise sold Gross profit on sales Operating expense Selling Expense Sales salaries Advertising expense Depre exp store equip Store supplies expense Rent expense Total selling expense General expense Office salaries Electricity exp Doubtfull account exp Office Supplies expense Insurance exp Depr exp office equipment Total general expense Total Operating expense Income From Operations Other Income Rent Income Interest Income Deviden Other expense 18.000 37.000 23.000+ 78.000 17.000 6.500 3.000 3.000 14.000 1.750+ 45.250+ 83.975185.825 17.000 6.125 1.100 5.500 9.000+ 38.725 303.800 14.500 12.500 276.800 350.000 120.000 13.000 107.000 + 457.000 450.0007.000269.800

Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi Interest expense Net Income 37.00041.000 226.825

PT Barata Agro Balance Sheet Periode, 30Juni Assets Current assets : Cash Account Receivable Less : Allowance for doubtfull Merchandise inventory Prepaid Insurance Store Supplies Office Supplies Prepaid Rent Interest Receivable Prepaid Advertising Total Current Assets Fixed Assets Store equipment Less : Accum depre store 22.000 19.100200.000 100.000 23.00077.000 450.000 7.000 6.500 6.000 6.000 2.000 1.875+ 756.375

Elfhat Patriot Rachman 150610090159 Dasar-dasar Akuntansi equipment 2.900 Office equipment Less : Accum depre store equip Total fixed Assets Total Assets 35.000 12.75022.250+ 25.150+ 781.525

Liabilities Current Liabilities Rent Income in advance Salaries payable Capital Capital Stock Retained Earnings Net Income Less : Deviden 226.825 23.000-

6.000 5.000+ 11.000 430.000 125.000

203.825+ 758.825+ Total Liabilities and capital 769.825