3.

Neraca saldo sebelum Penyesuaian

penyesuaian
Debit Credit Debit Credit
Cash 53558000 16340000
Accounts receivable 51000000 0
Merchandise inventory 35246000 7854000
Store supplies 9500000 6200000
Prepaid Insurance 7650000 5100000
Land and Building 130000000 9000000
Accmulated Depreciation-
Building 9000000 13500000
Store Equipment 70000000 300000
Accumulated Depreciation -
Store Equipment 44800000 10080000
Office Equipment 45000000
Accumulated Depreciation -
Office Equipment 28800000 6480000
Accounts Payable 22181000 200000
Unearned Rent 9000000 2263158
Surya, Capital 178135000
Surya, Drawing 11000000
Sales 574000000 6100000
Sales Return & Allowances 6924000 500000
Sales Discounts 1200000 5404000
Cost of Goods Sold 398450000 2750000
Store Wages Expense 16780000 8400000
Office Wages Expense 14600000 5040000
Store Rent Expense 2100000 4736842

Miscellaneous Selling Expense 6680000

Miscellaneous General and
Administration Expense 6228000 5100000
865916000 865916000
Purchase 5000000
Purchase Discount 200000
Freight expense 400000
Dep Building expense 13500000

Dep store equipment expense 10080000

 Dept office equipment expense 6480000
Supplies expense 6200000
Total 78604000 78604000

1 Transaksi Jurnal Debit Credit 2

2-Dec-12
Purchase 5000000
Account payable 5000000
Freight expense 400000 12/9/2012
Cash 400000 12/18/2012

6-Dec-12
Account receivable 6100000
Sales 6100000
Cost of Goods Sold 3000000
Merchandise inventory 3000000
12/8/2012
7-Dec-12
Cash 200000
Purchase Discount 200000

8-Dec-12 12/2/2012
Account Payable 4800000
Cash 4800000

9-Dec-12 12/7/2012
Sales Return & Allowances 500000 12/12/2012
Account Receivable 500000
Merchandise inventory 250000
Cost of Goods Sold 250000

12-Dec-12
Cash 5600000
Account receivable 5600000
12/6/2012
14-Dec-12
Store Equipment 300000
Cash 300000

18-Dec-12
Merchandise inventory 8000000
 Cash 8000000

21-Dec-12
Salaries store expense 5400000 12/6/2012
Salaries office expense 3240000
Cash 8640000

4 Jurnal penyesuaian
Merchandise inventory* 7854000
Sales discount 5404000
Sales 2450000
*(5.250.000 + 2.406.000)
9-Dec-12
Dep building expense 13500000
Accmulated Depreciation- Building 13500000
(95.000.000-5.000.000): 20 th x 3 th
14-Dec-12
Dep store equipment expense 10080000
Accumulated Depreciation - Store Equipmen 10080000

Depr office equipment expense 6480000 21-Dec-12

Accumulates Depreciation - Office Expense 6480000 penyesuaian

Salaries expense 4800000

Account payable 4800000
(30.000 x 16 orang x 10 hari)
21-Dec-12
General & adm expense 5100000 penyesuaian
Prepaid Insurance 5100000
(7.650.000 : 12) x 8 bulan

Unearned rent - Office 7000000

Prepaid Rent office 7000000
(9.000.000 : 19 bulan ) x 10 bulan

Rent store expense 4736842

Unearned rent 4736842 penyesuaian
(21.000.000 : 3) x 1 bulan

8 Jurnal Pembalik penyesuaian

Accmulated Depreciation- Buildi 13500000
Dep building expense 13500000
(95.000.000-5.000.000): 20 th x 3 th
penyesuaian
Accumulates Depreciation - Offi 6480000
Depr office equipment expense 6480000

Accumulated Depreciation - Sto 10080000

Depr store equipment 10080000

Prepaid Insurance 5100000

General & adm expense 5100000
(7.650.000 : 12) x 8 bulan penyesuaian

Prepaid Rent office 7000000

Unearned rent - Office 7000000
(9.000.000 : 19 bulan ) x 10 bulan

Unearned rent 4736842

Rent store expense 4736842
(21.000.000 : 3) x 1 bulan
penyesuaian

penyesuaian

penyesuaian
penyesuaian
 Neraca saldo setelah
penyesuaian
Debit Credit
37218000
51000000
43100000
3300000
2550000
121000000

22500000
70300000

54880000
45000000

35280000
22381000
6736842
178135000
11000000
580100000
7424000
4204000
401200000
25180000
19640000
6836842

6680000

11328000

5000000
200000
400000
13500000

10080000
 6480000
6200000
904416842 904416842

Buku Besar Umum

Merchandise Inventory
Debit Credit
250000 3000000 12/6/2012
8000000
5250000

Account Payable
Debit Credit
4800000 5000000 12/2/2012
200000

Freight expense
Debit Credit
400000

Cash
Debit Credit
200000 400000 12/2/2012
5600000 4800000 12/8/2012
300000 12/14/2012
8000000 12/18/2012
8640000 12/21/2012
16340000

Account receivable
Debit Credit
6100000 500000 12/9/2012
5600000 12/12/2012
0

Sales
Debit Credit
6100000 12/6/2012
 COGS
Debit Credit
3000000 250000 12/9/2012
2750000

Purchase Discount
Debit Credit
200000 7-Dec-12

Sales return & allowance

Debit Credit
500000

Store Equipment
Debit Credit
300000

Wages store expense

Debit Credit
5400000
3000000
8400000

Wages office expense

Debit Credit
3240000
1800000
5040000

Land Building
Debit Credit
9000000 penyesuaian

Dep store equipment

expense
Debit Credit
10080000
Depr office equipment
expense
Debit Credit
6480000
General & adm expense
Debit Credit
5100000

Prepaid Insurance
Debit Credit
5100000 penyesuaian

Unearned rent
Debit Credit
7000000 4736842 penyesuaian
2263158

Prepaid Rent
Debit Credit
7000000 penyesuaian

Store Rent expense

Debit Credit
4736842

Accumulated dep store

Debit Credit
10080000 penyesuaian

Accumulated dep office

Debit Credit
6480000 penyesuaian

Dep dep store expense

Debit Credit
10080000

Dep dep office expense

Debit Credit
6480000

Purchase
Debit Credit
5000000