Chart Of Account Account Title

101 Cash
102 Account Receivable
103 inventory
104 prepaid rent
105 prepaid insuraance
106 equipment
107 Accumulated Depreciation-equipment
201 Account Payable
301 Owner's Capital
302 Owner's Drawing
401 Sales Revenue
402 Sales Discount
403 Sales Return and allowance
501 Cost Of Good Sold
502 Electricity Expense
503 Water Expense
504 Salaries And Wages Expense
505 Rent Expense
506 Insurance Expense
507 Depreciation Expense-Equipment
 Chart of Account
101
Cash
102
Account Receivable
103
inventory
104
prepaid rent
105
prepaid insuraance
106
equipment
107
Accumulated Depreciation-equipment
201
Account Payable
301
Owner's Capital
302
Owner's Drawing
401
Sales Revenue
402
Sales Discount
403
Sales Return and allowance
501
Cost Of Good Sold
502
Electricity Expense
503
Water Expense
504
Salaries And Wages Expense
505
Rent Expense
506
Insurance Expense
507
Depreciation Expense-Equipment
 Toko Buku Harapan Jaya Indonesia Merdeka
Trial Balance
November 1, 2017
Number of Accounts Account titles Debit
101 Cash Rp 18,745,000
102 #REF! Rp 800,000
103 #REF! Rp 26,250,000
104 #REF! Rp 10,000,000
105 #REF!
106 #REF! Rp 15,200,000
107 #REF!
201 #REF!
301 #REF!
302 #REF!
401 #REF!
402 #REF!
403 #REF!
501 #REF!
502 #REF!
503 #REF!
504 #REF!
505 #REF!
506 #REF!
507 #REF!
Rp 70,995,000
ka

Credit

Rp 3,930,000
Rp 6,340,000
Rp 24,000,000
Rp 36,725,000

Rp 70,995,000
 To

Inventory Code Inventory Purchase Cost (Old) Purchase Cost (New)

BPA Buku Pendidikan Agama Rp 85,000 Rp 85,000

BF Buku Fisika Rp 80,000 Rp 80,000
BK Buku Kimia Rp 120,000 Rp 120,000
BSH Buku Sejarah Rp 92,000 Rp 92,000
BB Buku Biologi Rp 145,000 Rp 180,000
BPK Buku Pendidikan Kewarganegaraan Rp 90,000 Rp 90,000
BS Buku Sosiologi Rp 78,000 Rp 90,000
BM Buku Matematika Rp 85,000 Rp 85,000
BG Buku Geograf Rp 92,000 Rp 92,000
BKN Buku Kesenian Rp 135,000 Rp 135,000
BPJ Buku Pendidikan Jasmani Rp 56,000 Rp 56,000
BBA Buku Bahasa Asing Rp 210,000 Rp 210,000
BE Buku Ekonomi Rp 89,000 Rp 89,000
BPSL Buku Psikologi Sosial Rp 198,000 Rp 198,000
BBA Buku Bacaan Anak Rp 175,000 Rp 175,000
 Toko Buku Harapan Jaya Indonesia Merdeka
Inventory Schedule
November-17

Average Cost Sales Cost Quantity (unit)

Begining Purchase Sales Ending
Rp 85,000 Rp 102,000 20 0 0 20
Rp 80,000 Rp 96,000 20 10 0 30
Rp 120,000 Rp 144,000 20 0 0 20
Rp 92,000 Rp 110,400 20 0 0 20
Rp 162,500 Rp 195,000 20 20 0 40
Rp 90,000 Rp 108,000 20 0 0 20
Rp 78,000 Rp 93,600 20 0 0 20
Rp 85,000 Rp 102,000 20 0 0 20
Rp 92,000 Rp 110,400 20 0 0 20
Rp 135,000 Rp 162,000 20 0 0 20
Rp 56,000 Rp 67,200 20 0 0 20
Rp 210,000 Rp 252,000 20 0 0 20
Rp 89,000 Rp 106,800 20 0 0 20
Rp 198,000 Rp 237,600 20 0 0 20
Rp 175,000 Rp 210,000 20 0 0 20
 Cost (rupiah)
Beginning Purchase Sales Ending
Rp 1,700,000 Rp - Rp - Rp 1,700,000
Rp 1,600,000 Rp 800,000 Rp - Rp 2,400,000
Rp 2,400,000 Rp - Rp - Rp 2,400,000
Rp 1,840,000 Rp - Rp - Rp 1,840,000
Rp 2,900,000 Rp 3,600,000 Rp - Rp 6,500,000
Rp 1,800,000 Rp - Rp - Rp 1,800,000
Rp 1,560,000 Rp - Rp - Rp 1,560,000
Rp 1,700,000 Rp - Rp - Rp 1,700,000
Rp 1,840,000 Rp - Rp - Rp 1,840,000
Rp 2,700,000 Rp - Rp - Rp 2,700,000
Rp 1,120,000 Rp - Rp - Rp 1,120,000
Rp 4,200,000 Rp - Rp - Rp 4,200,000
Rp 1,780,000 Rp - Rp - Rp 1,780,000
Rp 3,960,000 Rp - Rp - Rp 3,960,000
Rp 3,500,000 Rp - Rp - Rp 3,500,000
Inventory Code
BPA
Buku Pendidikan Agama
BF
Buku Fisika
BK
Buku Kimia
BSH
Buku Sejarah
BB
Buku Biologi
BPK
Buku Pendidikan Kewarganegaraan
BS
Buku Sosiologi
BM
Buku Matematika
BG
Buku Geograf
BKN
Buku Kesenian
BPJ
Buku Pendidikan Jasmani
BBA
Buku Bahasa Asing
BE
Buku Ekonomi
BPSL
Buku Psikologi Sosial
BBA
Buku Bacaan Anak
 Toko Buku harapan Jaya Indonesia M
General Journal
November-17

Date Account Titles and Explanation Inventory Code Quantity Ref

1-Nov-2017 membeli persediaan 1 secara kredit BB 20 103
6-Nov-2017 membeli persediaan 2 secara tunai BF 10 103
12-Nov-2017 menjual persediaan 1 BS 5 101
14-Nov-2017 prive 302
20-Nov-2017 melunasi pembelian tanggal 1 201
22-Nov-2017 membayar asuransi karyawan 105
 Jaya Indonesia Merdeka
eral Journal
vember-17
Debet Credit
Account Titles Balance Ref Account Titles Balance
inventory Rp 3,600,000 201 Account Payable Rp 3,600,000
#REF! Rp 800,000 101 #REF! Rp 800,000
#REF! Rp 468,000 401 #REF! Rp 468,000
#REF! Rp 2,000,000 101 #REF! Rp 2,000,000
#REF! Rp 3,600,000 101 #REF! Rp 3,600,000
#REF! Rp 1,000,000 101 #REF! Rp 1,000,000
Rp 11,468,000 Rp 11,468,000
 Toko Buku Harapan Jaya Indonesia M
Adjusting entries
November-17
Debet
Date Explanation Ref
30-Nov-17 Depresiasi bangunan 507
30-Nov-17 membayar sewa toko 505
30-Nov-17 asuransi sudah dinikmati selama 1 bulan 506
\
 Toko Buku Harapan Jaya Indonesia Merdeka
Adjusting entries
November-17
Debet Credit
Account Titles Balance Ref
Depreciation Expense-Equipment Rp 700,000 107
Rent Expense Rp 36,725,000 104
Insurance Expense Rp 500,000 105
 Credit
Account Titles Balance
Accumulated Depreciation-equipment Rp 700,000
prepaid rent Rp 36,725,000
prepaid insuraance Rp 500,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
101 Cash Beginning Balance
Date Explanation Debet Credit
Rp - Rp -
6-Nov membeli persediaan 2 secara tunai Rp - Rp 800,000
12-Nov menjual persediaan 1 Rp 468,000 Rp -
14-Nov prive Rp - Rp 2,000,000
20-Nov melunasi pembelian tanggal 1 Rp - Rp 3,600,000
22-Nov membayar asuransi karyawan Rp - Rp 1,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Total Rp 468,000 Rp 7,400,000
deka

Rp 18,745,000
Balance
Rp 18,745,000
Rp 17,945,000
Rp 18,413,000
Rp 16,413,000
Rp 12,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
Rp 11,813,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
102 Account Receivable
Date Eplanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
donesia Merdeka
er
017
Beggining Balance Rp 800,000
Credit Balance
Rp - Rp 800,000 Rp -
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
Rp - Rp 800,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
103 inventory
Date Explanation Debit
1-Nov membeli persediaan 1 secara kredit Rp 3,600,000
6-Nov membeli persediaan 2 secara tunai Rp 800,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 4,400,000
 nesia Merdeka
r
7
Beggining Balance Rp 26,250,000
Credit Balance
Rp - Rp 29,850,000 Rp -
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
Rp - Rp 30,650,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
104 prepaid rent Beggining Balance
Date Explanation Debit Credit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
30-Nov membayar sewa toko Rp - Rp 36,725,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Total Rp - Rp 36,725,000
Rp 10,000,000
Balance
Rp 10,000,000 Rp -
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
Rp (26,725,000)
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
105 prepaid insuraance
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
22-Nov membayar asuransi karyawan Rp 1,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
30-Nov asuransi sudah dinikmati selama 1 bulan Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 1,000,000
ndonesia Merdeka
dger
, 2017
Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp 1,000,000
Rp - Rp 1,000,000
Rp - Rp 1,000,000
Rp 500,000 Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp 500,000 Rp 500,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
106 equipment
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
donesia Merdeka
er
017
Beggining Balance Rp 15,200,000
Credit Balance
Rp - Rp 15,200,000 Rp -
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
Rp - Rp 15,200,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
107 Accumulated Depreciation-equipment
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

30-Nov Depresiasi bangunan Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

7
Beggining Balance Rp 3,930,000
Credit Balance
Rp - Rp 3,930,000 Rp -
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp - Rp 3,930,000
Rp 3,930,000
Rp 700,000 Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp - Rp 4,630,000
Rp 700,000 Rp 4,630,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
201 Account Payable
Date Explanation Debit
1-Nov membeli persediaan 1 secara kredit Rp -
Rp -
Rp -
Rp -
20-Nov melunasi pembelian tanggal 1 Rp 3,600,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 3,600,000
donesia Merdeka
er
017
Beggining Balance Rp 6,340,000
Credit Balance
Rp 3,600,000 Rp 9,940,000 Rp -
Rp - Rp 9,940,000
Rp - Rp 9,940,000
Rp - Rp 9,940,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp - Rp 6,340,000
Rp 3,600,000 Rp 6,340,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
301 Owner's Capital
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

7
Beggining Balance Rp 24,000,000
Credit Balance
Rp - Rp 24,000,000 Rp -
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
Rp - Rp 24,000,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
302 Owner's Drawing
Date Explanation Debit
Rp -
Rp -
Rp -
14-Nov prive Rp 2,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 2,000,000
nesia Merdeka

7
Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
Rp - Rp 2,000,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
401 Sales Revenue
Date Explanation Debit
Rp -
Rp -
12-Nov menjual persediaan 1 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
donesia Merdeka
r
17
Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp 468,000 Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp - Rp 468,000
Rp 468,000 Rp 468,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
402 Sales Discount
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

7
Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
403 Sales Return and allowance
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
501 Cost Of Good Sold
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
502 Electricity Expense
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

7
Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
503 Water Expense
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
504 Salaries And Wages Expense
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp -
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
505 Rent Expense
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
30-Nov membayar sewa toko Rp 36,725,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 36,725,000
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
Rp - Rp 36,725,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
506 Insurance Expense
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
30-Nov asuransi sudah dinikmati selama 1 bulan Rp 500,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 500,000
esia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
Rp - Rp 500,000
 Toko Buku Harapan Jaya Indonesia Merdeka
General Ledger
November 30, 2017
507 Depreciation Expense-Equipment
Date Explanation Debit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

30-Nov Depresiasi bangunan Rp 700,000

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
 Rp -
Rp -
Rp -
Rp -
Rp -
Total Rp 700,000
nesia Merdeka

Beggining Balance Rp -
Credit Balance
Rp - Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
Rp - Rp 700,000
 Toko Buku Harapan Jaya Indonesia Merdeka
Income statement
For the Month Ended November 30, 2017
Revenues
Sales Revenue Rp 468,000
Sales Discount Rp -
Sales Return and allowance Rp -
Net Sales Rp 468,000
Cost Of Good Sold Rp -

Gross Proft Rp 468,000

Expenses
Electricity Expense Rp -
Water Expense Rp -
Salaries And Wages Expense Rp -
Rent Expense Rp -
Insurance Expense Rp 500,000
Depreciation Expense-Equipment Rp 700,000

Total Expense Rp 1,200,000

Net income (net loss) Rp (732,000)
 Toko Buku Harapan Jaya Indonesia Merdeka
Statement of Owner's Equity
For the Month Ended November 30, 2017
Owner's capital, November 1 Rp 24,000,000
Net income (net loss) Rp (732,000)
Add: Investment by owner Rp -
Less: Owner's drawings Rp (2,000,000)
Owner's equity , November 30 Rp 21,268,000
 Toko Buku Harapan Jaya Indonesia Merdeka
Statement of Financial Position
November 30, 2017
ASSETS
Cash Rp 11,813,000
Account Receivable Rp 800,000
inventory Rp 30,650,000
prepaid rent Rp (26,725,000)
prepaid insuraance Rp 500,000
equipment Rp 15,200,000
Accumulated Depreciation-equipment Rp (4,630,000)
Total Assets

LIABILITIES AND OWNER'S EQUITY

Account Payable Rp 6,340,000

Total Liabilities Rp 6,340,000

OWNER'S EQUITY
Owner's equity, November 30 Rp 21,268,000
Total owner's equity Rp 21,268,000
Total liabilities and owner's equity
a Merdeka
on

Rp 27,608,000

Rp 27,608,000
 Toko Buku Harapan Jaya Indonesia Merdeka
Statement of Cash Flow
For the Month ended November 30, 2017
Cash flow from operating activities
Inflow:
menjual persediaan 1 secara tunai Rp -

Outflow:
membayar asuransi karyawan Rp (1,000,000)
membeli persediaan 2 secara tunai Rp (800,000)
melunasi pembelian tanggal 1 Rp (3,600,000)

Net cash provided by operating activities

Cash flow from investing activities

Inflow:

Outflow:

Net cash used by investing activities

Cash flow from financing activities

Inflow:

Outflow:
prive Rp (2,000,000)

Net cash provided by financing activities

Net increase in cash

Cash at beggining year
Cash at end of year
Merdeka

2017

Rp (5,400,000)

Rp -

Rp (2,000,000)

Rp (7,400,000)
Rp 18,745,000
Rp 11,345,000