Victory Trading Company

Cash Disbursement Journal

For March 2019

Debit Credit
No Date Description No. Env No Cheque Post Ref
Account Payable Account Amount Cash In Bank COGS MI

Mar-19

2-1100 1-1100 5-1100

Rp - Rp - Rp -
1-1500
Rp - Rp - Rp - Rp -
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Victory Trading Company
Cash Receipt Journal
For March 2019

Debit Credit
No Date Description No. Env No Cheque Post Ref
Cash In Bank Account Amount Account Receivable Account Amount

Mar-19
1-1100 1-1300
Rp - Rp -

Rp - Rp - Rp - Rp -
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Victory Trading Company
Sales Journal
For March 2019

Debit Credit
No Date Description Inv. Number Terms Post ref
Account Receivable Account Amount Sales VAT Outcome Merchandise Inventory

Mar-19
1-1300 5-1100 4-1100 2-1500 1-1500
Rp - Rp - Rp - Rp - Rp -
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Victory Trading Company
Purchase Journal
For March 2019

Debit Credit
No Date Description Terms Inv. Number Post ref
Merchandise VAT Income Account Amount Account Payable

Mar-19
1-1500 2-1600 2-1100
Rp - Rp - Rp -
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Viictory Trading Company
Petty Cash Journal
For March 2019

Debit Credit
No Date Description No Voucher Post Ref
Account Amount Petty Cash

1-1200
Mar-19
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Victory Trading Company
Account Receivable Subsidiary Ledger
For March 2019

Customer Name : Royal Cell Address :

No : C001 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19

Customer Name : Majesty Electronic Address :

No : C002 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19

Customer Name : Raja HP Cell Address :

No : C003 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19

Customer Name : Rozer Cell Address :

No : C004 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19
 Victory Trading Company
Account Payable Subsidiary Ledger
For March 2019

Name : PT Samsung ElectronoAddress :

No : S001 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19

Customer : PT. Apple Indonesia Address :

No : C002 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19

Customer : PT. Sony Indonesia Address :

No : C003 Phone :

Date No Env Post Ref Debit Credit Balace

Mar-19
 Victory Trading Company
Inventory Card
For March 2019

Product Name : SAMSUNG GALAXY S6

Code : GLXS6

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -
Product Name : IPHONE 6
Code : IP-6

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -

Product Name : SONY XPERIA Z3

Code : XP-Z3

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -
Ocean Friendship Shipment Pte Ltd
General Journal
For Jan 2019

Page : 1

Balance
No Date Description Account No Post Ref
Debit Credit
1 Jan 1 Cash on Bank 1-1100 $ 15,000
James Capital 3-1100 $ 15,000

1 Transportation C 1-3500 $ 22,000

Cash on Bank 1-1100 $ 3,500
Notes Payable 2-2200 $ 18,500

1 Wages and Salaries Payable 2-1300 $ 13,800

Cash on Bank 1-1100 $ 13,800

1 Prepaid Office Rent 1-1400 $ 9,840

Cash on Bank 1-1100 $ 9,840

2 Cash on Bank 1-1100 $ 18,000

UOB Bank Loan 2-2100 $ 18,000

2 Cash on Bank 1-1100 $ 512

Unearned Fees 2-1200 $ 512

2 Supplies 1-1300 $ 750

Petty Cash 1-1700 $ 750

3 Account Receivable 1-1200 $ 2,560

Fees Earned 4-1100 $ 2,560

3 Account Payable 2-1100 $ 4,270

Cash on Bank 1-1100 $ 4,270

3 Repair & Maintenance Expen 5-1700 $ 830

Petty Cash 1-1700 $ 830

4 Account Payable 2-1100 $ 3,900

Cash on Bank 1-1100 $ 3,900

5 Prepaid Insurance 1-1500 $ 4,500

Cash on Bank 1-1100 $ 4,500

6 Account Receivable 1-1200 $ 600

Fees Earned 4-1100 $ 600

6 Cash on Bank 1-1100 $ 600

Account Receivable 1-1200 $ 600

7 Account Receivable 1-1200 $ 3,420

Fees Earned 4-1100 $ 3,420
9 Cash on Bank 1-1100 $ 3,570
Account Receivable 1-1200 $ 3,570

10 Telephone Payable 2-1500 $ 900

Petty Cash 1-1700 $ 900

12 Account Receivable 1-1200 $ 2,140

Fees Earned 4-1100 $ 2,140

14 Account Receivable 1-1200 $ 2,560

Fees Earned 4-1100 $ 2,560

14 Cash on Bank 1-1100 $ 2,097

Discount Expense 5-1600 $ 43
Account Receivable 1-1200 $ 2,140

15 Utilities Expense 5-1200 $ 600

Petty Cash 1-1700 $ 600

15 Notes Payable 2-2200 $ 18,500

Cash on Bank 1-1100 $ 18,500

17 Cash on Bank 1-1100 $ 3,420

Account Receivable 1-1200 $ 3,420

18 Notes Receivable 1-1600 $ 3,720

Account Receivable 1-1200 $ 3,720

20 Transportation Expense 5-1500 $ 100

Petty Cash 1-1700 $ 100

20 Account Payable 2-1100 $ 2,330

Cash on Bank 1-1100 $ 2,330

20 MEMORIAL

21 Supplies 1-1300 $ 600

Accounts Payable 2-1100 $ 600

21 Miscellaneous Expenses 5-2100 $ 55

Petty Cash 1-1700 $ 55

23 Accounts Payable 2-1100 $ 142

Supplies 1-1300 $ 142

24 Cash on Bank 1-1100 $ 5,220

Account Receivable 1-1200 $ 5,220

24 Repair & Maintenance Expen 5-1700 $ 50

Petty Cash 1-1700 $ 50

25 Account Receivable 1-1200 $ 5,980

Fees Earned 4-1100 $ 5,980
25 Cash on Bank 1-1100 $ 5,860
Discount Expenses 5-1600 $ 120
Account Receivable 1-1200 $ 5,980

26 James Drawing 3-1200 $ 5,420

Cash on Bank 1-1100 $ 5,420

26 Supplies 1-1300 $ 18
Accounts Payable 2-1100 $ 18

27 Accounts Payable 2-1100 $ 476

Petty Cash 1-1700 $ 476

28 Repair & Maintenance Expen 5-1700 $ 40

Petty Cash 1-1700 $ 40

28 Marketable Securities $ 2,800

Cash on Bank 1-1100 $ 2,800

29 Account Receivable 1-1200 $ 600

Fees Earned 4-1100 $ 600

30 Cash on Bank 1-1100 $ 2,340

Account Receivable 1-1200 $ 2,340

31 Transportation Expenses 5-1500 $ 100

 Petty Cash 1-1700 $ 100

31 Advertising Expenses 5-2200 $ 450

Petty Cash 1-1700 $ 450

Amount $ 170,833 $ 170,833

Victory Trading Company
Adjusted Journal
For March 2019

Page : 1

Balance
No Date Description Account No Post Ref
Debit Credit
1 Mar-15

GRAND TOTAL Rp - Rp -
 Ocean Friendship Shipment
GENERAL LEDGER
Account : Account No.:1-1100
Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 132,690
Jan 1 $ 15,000 $ 147,690
1 $ 3,500 $ 144,190
1 $ 13,800 $ 130,390
1 $ 9,840 $ 120,550
2 $ 18,000 $ 138,550
2 $ 512 $ 139,062
3 $ 4,270 $ 134,792
4 $ 3,900 $ 130,892
5 $ 4,500 $ 126,392
6 $ 600 $ 126,992
9 $ 3,570 $ 130,562
14 $ 2,097 $ 132,659
15 $ 18,500 $ 114,159
17 $ 3,420 $ 117,579
20 $ 2,330 $ 115,249
24 $ 5,220 $ 120,469
25 $ 5,860 $ 126,329
26 $ 5,420 $ 120,909
28 $ 2,800 $ 118,109
30 $ 2,340 $ 120,449

Account : Account No.:1-1200

 Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 17,110
Jan 3 $ 2,560 $ 19,670
6 $ 600 $ 20,270
6 $ 600 $ 19,670
7 $ 3,420 $ 23,090
9 $ 3,570 $ 19,520
12 $ 2,140 $ 21,660
14 $ 2,560 $ 24,220
14 $ 2,140 $ 22,080
17 $ 3,420 $ 18,660
18 $ 3,720 $ 14,940
24 $ 5,220 $ 9,720
25 $ 5,980 $ 15,700
25 $ 5,980 $ 9,720
29 $ 600 $ 10,320
30 $ 2,340 $ 7,980

Account : Account No.:1-1300

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 8,500
Jan 2 $ 750 $ 9,250
21 $ 600 $ 9,850
23 $ 142 $ 9,708
26 $ 18 $ 9,726
Account : Prepaid Office Rent Account No.:1-1400
Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 1 $ 9,840 $ 9,840

Account : Prepaid Insurance Account No.:1-1500

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 5 Rp 4,500 Rp 4,500

Account : Notes Receivable Account No.:1-1600

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 18 Rp 3,720 Rp 3,720

Account : Petty Cash Account No.:1-1700

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 5,000
Jan 2 $ 750 $ 4,250
3 $ 830 $ 3,420
10 $ 900 $ 2,520
15 $ 600 $ 1,920
20 $ 100 $ 1,820
21 $ 55 $ 1,765
24 $ 50 $ 1,715
27 $ 476 $ 1,239
28 $ 40 $ 1,199
31 $ 100 $ 1,099
31 $ 450 $ 649
Account : Container 20ft Account No.:1-3100
Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 11,000
Jan

Account : Container 20ft Accumulated Depreciation Account No.:1-3110

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 1,350
Jan

Account : Container 40ft Account No.:1-3200

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 54,000
Jan

Account : Container 40ft Accumulated Depreciation Account No.:1-3220

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 6,500
Jan
Account : Transportation A Account No.:1-3300
Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 21,000
Jan

Account : Transportation A Accumulated Depreciation Account No.:1-3330

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 4,600
Jan

Account : Transportation B Account No.:1-3400

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 21,500
Jan

Account : Transportation B Accumulated Depreciation Account No.:1-3440

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 2,320
Jan

Account : Transportation C Account No.:1-3500

Balance
Date Post Ref Debit Credit
Debit Credit
 2019 $ 22,000
Jan

Account : Transportation C Accumulated Depreciation Account No.:1-3550

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account Payable Account No.:2-1100

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 10,500
Jan 3 $ 4,270 $ 6,230
4 $ 3,900 $ 2,330
20 $ 2,330 $ -
21 $ 600 $ 600
23 $ 142 $ 458
26 $ 18 $ 476
27 $ 476 $ -

Account : Unearned Fees Account No.:2-1200

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 2 Rp 512 Rp 512

Account : Wages & Salaries Payable Account No.:2-1300

Balance
Date Post Ref Debit Credit
 Date Post Ref Debit Credit
Debit Credit
2019 $ 13,800
Jan 1 $ 13,800 $ -

Account : Utilities Payable Account No.:2-1400

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 600
Jan 15 $ 600 $ -

Account : Telephone Payable Account No.:2-1500

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 900
Jan 10 $ 900 $ -

Account : Interest Payable Account No.:2-1600

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 6,000
Jan

Account : UOB Bank Loan Account No.:2-2100

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 2 $ 18,000 $ 18,000
28 $ 2,800 $ 15,200
Account : Notes Payable Account No.:2-2200
Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 120,000
Jan 1 $ 18,500 $ 138,500
15 $ 18,500 $ 120,000

Account : James Capital Account No.:3-1100

Balance
Date Post Ref Debit Credit
Debit Credit
2019 $ 104,230
Jan 1 $ 15,000 $ 119,230

Account : James Drawing Account No.:3-1200

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 26 $ 5,420 $ 5,420

Account : Fees Earned Account No.:4-1100

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 3 $ 2,560 $ 2,560
6 $ 600 $ 3,160
7 $ 3,420 $ 6,580
12 $ 2,140 $ 8,720
14 $ 2,560 $ 11,280
25 $ 5,980 $ 17,260
 29 $ 600 $ 17,860

Account : Transportation Expenses Account No.:5-1500

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 20 $ 100 $ 100
31 $ 100 $ 200

Account : Discount Expenses Account No.:5-1600

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 14 $ 43 $ 43
25 $ 120 $ 163

Account : Repair & Maintenance Expenses Account No.:5-1700

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 3 $ 830 $ 830
24 $ 50 $ 880
28 $ 40 $ 920

Account : Miscellaneous Expenses Account No.:5-2100

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 21 Rp 55 Rp 55
Account : Advertising Expenses Account No.:5-2200
Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 31 Rp 450 Rp 450

Account : Marketable Securities Account No.:2-2100

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan 28 $ 2,800 $ 2,800

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
 Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan
Account : Account No.:
Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan

Account : Account No.:

Balance
Date Post Ref Debit Credit
Debit Credit
2019
Jan
Victory Trading Company
Trial Balance
For March 2019
NO. ACCOUNT DEBET CREDIT
Rp - Rp -
Victory Trading Company
Unadjusted Trial Balance
For March 2019

NO. ACCOUNT DEBET CREDIT

Rp - Rp -
 VICTORY TRADING COMPANY
Work Sheet
For The Month Ended Mach 31,2019
No Trial Balance Adjustment Adj. Trial Balance Income Statement Balance Sheet
Account Name
Acc Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1-1100 CASH IN BANK
1-1200 PETTY CASH
1-1300 ACCOUNT RECEIVABLE
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 MERCHANDISE INVENTORY
1-1600 STORE SUPPLIES
1-1700 PREPAID INSURANCE
1-1800 PREPAID TAX
 1-1900 PREPAID RENT
1-2000 EQUIPMENT AT COST
1-2210 EQUIPMENT ACCUM DEP
2-1100 ACCOUNTS PAYABLE
2-1200 WAGES PAYABLE
2-1300 EXPENSES PAYABLE
2-1400 INCOME TAX PAYABLE
2-1500 VAT PAYABLE
2-1600 VAT OUTCOME
2-1700 VAT INCOME
2-1800 DEVIDEND PAYABLE
 2-2100 BANK PERMATA LOAN
3-1100 RETAINED EARNINGS
3-1200 CAPITAL STOCK
3-1300 DIVIDEND
3-1300 INCOME SUMMARY
4-1100 SALES
4-1200 SALES RETUR
4-1300 SALES DISCOUNT
4-1400 LATE FEES INCOME
5-1100 COST OF GOODS SOLD
5-1200 FREIGHT PAID
6-1000 ADVERTISING EXPENSES
6-1100 TELEPHONE, WATER & ELECTRICITY EXP
6-1200 STORE SUPPLIES EXPENSES
6-1300 BAD DEBTS EXPENSES
6-1400 DEPRECIATION EXPENSES
6-1500 INSURANCE EXPENSE
6-1600 RENT EXPENSE
6-1700 WAGES & SALARIES
6-1800 OTHER OPERATING EXPENSES
7-1100 INTEREST REVENUE
8-1100 INTEREST EXPENSE
8-1200 BANK SERVICE CHARGE
8-1300 INCOME TAX EXPENSE
8-1400 LATE FEES PAYMENT

- - - - - - - - - -
Profit After TaxTax Rp - Rp -
Rp - Rp - Rp - Rp -
 VICTORY TRADING COMPANY
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Period Ended 31 March 2019
Revenue
Sales Rp
Sales Discount Rp
Sales Returns Rp
Late Fees Income Rp Rp -
Cost of Goods Sold
Cost of Goods Sold
Freight Paid Rp -
Other Revenue
Interest Revenue
GROSS PROFIT Rp -

Operating Expenses
Selling Expenses:
Advertising Expenses Rp
Telephone, Water & Electricity Exp Rp
Store Supplies Expenses Rp
Late Fees Payment Rp Rp -
Administrative Expenses:
Depreciation Expenses Rp
Insurance Expense Rp
Rent Expense Rp
Wages & Salaries Rp Rp -

Financial Expenses:
Interest Expense
Bank Service Charge
Bad Debts Expenses Rp -

Other Operating Expense

Other Operating Expenses Rp

Total Operating Expenses Rp

NET INCOME Before Tax Rp

Less : Income Tax Expense 25 %
Net Income After Tax Rp
 VICTORY TRADING COMPANY
STATEMENT OF FINANCIAL POSITION
As At 31 March 2015
Non Current Assets
Equipment at Cost Rp
Equipment Accum Dep Rp
Total Non Current Assets
Current Assets
Cash In Bank Rp
Petty Cash Rp
Account Receivable Rp
Allowance For Doubful Debt Rp
Merchandise Inventory Rp
Store Supplies Rp
Prepaid Insurance Rp
Prepaid Tax Rp -
Prepaid Rent Rp Rp -
Rp -
Total Assets

Non Current Liabilities

Bank Permata Loan Rp
Total Non Current Liabilities Rp -
Current Liabilities
Accounts Payable Rp
Wages Payable Rp
Expense Payable Rp
Income Tax Payable Rp
VAT Payable Rp
VAT Outcome Rp -
VAT Income Rp -
Devidend Payable Rp - Rp -
Total Liabilities Rp -

Owner's Equity
Retained Earnings Rp
Capital Stock Rp
Dividend Rp - Rp -

Total Liabilities & Owner Equity Rp -

Rp -
DEPRECIATION EXPENSES
INSURANCE EXPENSE
RENT EXPENSE
WAGES & SALARIES
 VICTORY TRADING COMPANY
Post Closing Trial Balance
For The Period Ended 31 March 2019

NO. ACCOUNT DEBET CREDIT

1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Tax
 1-1900 Prepaid Rent
1-2000 Equipment at Cost
1-2210 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Wages Payable
2-1300 Expenses Payable
2-1400 Income Tax Payable
2-1500 VAT Payable
2-1600 VAT Outcome
2-1700 VAT Income
2-1800 Devidend Payable
 2-2100 Bank Permata Loan
3-1100 Retained Earnings
3-1200 Capital stock
3-1300 Dividend
Rp - Rp -