PT.

Karpet Permadani
Ending Inventory
For month ended 20 April 2016

Karpet Permadani Merk Venice

Date Explanation Units Cost Debit Credit
5-Apr Purchase 3 Rp 1,000,000 Rp 3,000,000
7-Apr Purchase 4 Rp 1,000,000 Rp 4,000,000
Ending Stock at 20 April 2016 7 Rp 1,000,000
Balance
Rp 3,000,000
Rp 7,000,000
Rp 7,000,000
 PT. Karpet Permadani
General Journal
For month ended at April 2016

Date Explanation Debit Credit

5-Apr Dr. Inventory Rp 3,000,000
Cr. Accounts Payable Rp 3,000,000
Buying on credit

7-Apr Dr. Inventory Rp 4,000,000

Cr. Accounts Payable Rp 4,000,000
Buying on credit

11-Apr Dr. Accounts Payable Rp 3,000,000

Cr. Discounts Rp 150,000
Cr. Cash Rp 2,850,000
(Discount 5% = 3,000,000 x 5% = 150,000 )

20-Apr Dr. Accounts Payable Rp 4,000,000

Cr. Discounts Rp 80,000
Cr. Cash Rp 3,920,000
(Discounts 2% = 4,000,000 x 2% = 80,000)

25-Apr Dr. Accounts Receivable Rp 6,000,000

Cr. Sales Revenue Rp 6,000,000

30-Apr Dr. Accounts Receivable Rp 3,200,000

Cr. Sales Revenue Rp 3,200,000

30-Apr Dr. Cost of Goods Sales Rp 1,000,000

Cr. Inventory Rp 1,000,000

Rp 24,200,000 Rp 24,200,000
 PT. Permadani Terbang
Income Statements
For month ended April 2016

REVENUE
Sales Revenue Rp 9,200,000

Cost of Goods Sales 3 units x 1,000,000 Rp 3,000,000

Gross Profit Rp 6,200,000

EXPENSES
-

OTHER INCOME
Discounts Rp 230,000
PROFIT Rp 6,430,000