Nama : Gina Mustika

NPM : B00200004
Prodi : D3 Keuangan & Perbankan (A)
Matkul : Pengantar Akuntansi

Skywalker Co
Jurnal Penyesuaian
Per December 31, 2018

Date Account Title Debit Credit

31-Dec Cost of Good Sold $ 109,400
Merchandise Inventory $ 109,400
31-Dec Insurance Expense $ 12,000
Prepaid Insurance $ 12,000
31-Dec Store supplies expense $ 34,750
Store supplies $ 34,750
31-Dec Depreciation of Store Equipment $ 11,000
Accum. Depreciation of Store Equipment $ 11,000
31-Dec Sale salaries expense $ 4,560
Sale salaries payable $ 4,560
Total $ 171,710 $ 171,710
 Trial Balance Adjusment
No. Akun Nama Akun
Debit Credit Debit Credit

Cash $ 94,100
Account Receivable $ 82,600
Merchandise Inventory $ 165,400 $ 109,400
Prepaid Insurance $ 18,000 $ 12,000
Store Supplies $ 38,250 $ 34,750
Store Equipment $ 157,000
Accum. Depr- Store Equipment $ 40,300 $ 11,000
Account Payable $ 66,700
Unearned Rent Revenue $ 1,200
Notes Payable $ 105,000
Share Capital $ 184,600
Dividends $ 30,000
Sales $ 815,000
Sales Return & Allowance $ 11,900
Sales Discount $ 7,100
Cost Of Goods Sold $ 476,200 $ 109,400
Rent Expense $ 16,000
Sales Salaries Expense $ 76,400 $ 4,560
Miscellaneous Selling Expense $ 1,600
Interest Expense $ 11,600
Advertising Expense $ 25,000
Miscellaneous Adm. Expense $ 1,650
$ 1,212,800 $ 1,212,800
Insurance Expense $ 12,000
Store Supplies Expense $ 34,750
Depreciation of Store equipment $ 11,000
Sale Salaries payable $ 4,560
$ 171,710 $ 171,710
 Statement of Financial
Adjustment Trial Balance Income Statement
Position

Debit Credit Debit Credit Debit Credit

$ 94,100 $ 94,100
$ 82,600 $ 82,600
$ 56,000 $ 56,000
$ 6,000 $ 6,000
$ 3,500 $ 3,500
$ 157,000 $ 157,000
$ 51,300 $ 51,300
$ - $ 66,700 $ 66,700
$ - $ 1,200 $ 1,200
$ - $ 105,000 $ 105,000
$ - $ 184,600 $ 184,600
$ 30,000 $ 30,000
$ - $ 815,000 $ 815,000
$ 11,900 $ 11,900
$ 7,100 $ 7,100
$ 585,600 $ 585,600
$ 16,000 $ 16,000
$ 80,960 $ 80,960
$ 1,600 $ 1,600
$ 11,600 $ 11,600
$ 25,000 $ 25,000
$ 1,650 $ 1,650

$ 12,000 $ 12,000
$ 34,750 $ 34,750
$ 11,000 $ 11,000
$ 4,560 $ 4,560
$ 1,228,360 $ 1,228,360 $ 799,160 $ 815,000 $ 429,200 $ 413,360
$ 15,840 $ 15,840
$ 815,000 $ 815,000 $ 429,200 $ 429,200