Nama : Putri Nabilah

NIM : 041911333169
Tanggal : 27 Maret 2020

1. A) Jurnal Penyesuaian (Adjusting Entries)

Date Description Debit Credit

Nov,30 Supplies Expense 4.000.000
Supplies 4.000.000
Nov,30 Depreciation Expense—Equipment 15.000.000
Accumulated Depreciation—Equipment 15.000.000
Nov,30 Interest Expense 11.000.000
Interest Payable 11.000.000

B) Neraca Saldo setelah Penyesuaian (Adjusted Trial Balance)

PT GEMILANG
Adjusted Trial Balance
For The Year Ended November 30, 2019
Account Debit Credit
Cash 28.700.000
Account Receivable 33.700.000
Inventory 45.000.000
Supplies 1.500.000
*(5.500.000-4.000.000)
Equipment 133.000.000
Accumulated Depreciation—Equipment 39.000.000
*(24.000.000+15.000.000)
Notes Payable 51.000.000
Accounts Payable 48.500.000
Interest Payable 11.000.000
Share Ordinary 90.000.000
Retained Earnings 8.000.000
Sales Revenue 757.200.000
Sales Return 4.200.000
Cost of Goods Sold 495.400.000
Salaries and Wages Expense 140.000.000
Advertising Expense 26.400.000
Supplies Expense 4.000.000
Depreciation Expense 15.000.000
Interest Expense 11.000.000
Utilities Expense 14.000.000
Maintenance & Repair Expense 12.100.000
Shipping Expense 16.700.000
Rent Expense 24.000.000
Total 1.004.700.00 1.004.700.000
0

C) Membuat Laporan Laba Rugi (Income Statement), Laporan Saldo Laba (Retained Earnings),
dan Laporan Posisi Keuangan (Statement of Financial Position) pada 30 November 2019

PT GEMILANG
Income Statement
For The Year Ended November 30, 2019
Sales 757.200.000
Less : Sales Return 4.200.000
Net Sales 753.000.000
Cost of Goods Sold 495.400.000
Gross Profit 257.600.000
Selling Expense
Salaries and Wages Expense *(0.7 x 140.000) 98.000.000
Rent & Utilities Expense *(0,8 x (24.000.000+ 14.000.000)) 30.400.000
Shipping Expense 16.700.000
Advertising Expense 26.400.000
171.500.000 86.100.000
Administration Expense
Salaries and Wages Expense *(0.3 x 140.000) 42.000.000
Rent & Utilities Expense *(0,2 x (24.000.000+ 14.000.000)) 7.600.000
Maintenance & Repair Expense 12.100.000
Supplies Expense 4.000.000
Depreciation Expense 15.000.000
80.700.000
Income from Operations 5.400.000
Interest Expense 11.000.000
Net Loss for the year (5.600.000)

PT GEMILANG
Statement of Financial Position
For The Year Ended November 30, 2019
Asset Liability
Current Asset Current Liability
Cash 28.700.000 Notes Payable 30.000.000
Account Receivable 33.700.000 Accounts Payable 48.500.000
Inventory 45.000.000 Interest Payable 11.000.000
Supplies 1.500.000 Total Current Liability 89.500.000
Total Current Asset 108.900.000 Long Term Liability
Property, Plant, Equipment Notes Payable 21.000.000
Equipment 133.000.000 Total Liability 110.500.000
Accumulated Depreciation— (39.000.000) Equity
Equipment
 Total Non-Current Asset 94.000.000 Share Ordinary 90.000.000
Total Assets 202.900.000 Retained Earnings 8.000.000
Total Equity 92.400.000
Total Liability & Equity 202.900.000

D)  Jurnal penutup (Closing Entries)

Date Description Debit Credit

Nov,30 Sales Revenue 757.200.000
Income Summary 757.200.000
Nov,30 Income Summary 762.800.000
Sales Return 4.200.000
Cost of Goods Sold 495.400.000
Salaries and Wages Expense 140.000.000
Advertising Expense 26.400.000
Supplies Expense 4.000.000
Depreciation Expense 15.000.000
Interest Expense 11.000.000
Utilities Expense 14.000.000
Maintenance & Repair Expense 12.100.000
Shipping Expense 16.700.000
Rent Expense 24.000.000

Nov,30 Income Summary 2.400.000

Retained Earnings 2.400.000

E) Buat neraca saldo setelah penutup.( Post Closing Trial Balance)

PT GEMILANG
Post Closing Trial Balance
For The Year Ended November 30, 2019
Account Debit Credit
Cash 28.700.000
Account Receivable 33.700.000
Inventory 45.000.000
Supplies 1.500.000
Equipment 133.000.000
Accumulated Depreciation—Equipment 39.000.000
Notes Payable 51.000.000
Accounts Payable 48.500.000
Interest Payable 11.000.000
Share Ordinary 90.000.000
Retained Earnings 2.400.000
Total 241.900.000 241.900.000
2. Buat Laporan Ekuitas per 31 Desember 2019

PT HABOR
Statement of Changes In Equity
For The Year Ended December 31, 2019
Total Retained Accumlated Share Capital—
Earnings Other Ordinary
Comprehensiv
e Income
Beginning Balance 370.000.000 20.000.000 50.000.000 300.000.000
Change in the Share 30.000.000 30.000.000
Capital—Ordinary (10.000 x 3.000)
Net Income 100.000.000 100.000.000
Dividends (9.000.000) (9.000.000)
Other Comprehensive
Income
Unrealized holding loss, (5.000.000) (5.000.000)
non-trading equity
securities
Ending Balance 486.000.000 111.000 45.000.000 330.000.000

3. Prepare a statement of cash flows for the year 2019

PT MEGA
Statement of Cash Flow
For The Year Ended December 31, 2019
Cash flow from operation
Net Income 34,000
Add : Increase in Accumulated Depreciation 6000
Increase in Accounts Payable 5.000
Less : Increase in Accounts Receivable (18.000)
Net cash used from operating activities (7.000)

Cash flow from Investing

Less : Purchase of Equipments (15.000)
Net cash used from investing activities (15.000)

Cash flow from Financing

Add : Issuing of Share Ordinary 20.000
Less : Issuing Devidend (23.000)
Net cash used from financing activities (3.000)
Changes in cash 9.000
Beginning cash 13,000
Ending Cash 22.000