PT Bianglala

Trial Balance
Per. Oktober, 31 2018

Balance
Acct No. Account Name
Debit Kredit
111 Cash Rp 20,685,000
112 Account Receivable Rp 25,320,000
113 Merchandise Inventory Rp 2,300,000
114 Office Supply Rp 2,760,000
115 Prepaid Rent
121 Office Equipment Rp 75,000,000
122 Acc. Dep - Equipment Rp 3,125,000
211 Account Payable Rp 8,000,000
212 Salary Payable Rp 1,500,000
213 Electric Payable Rp 200,000
311 Stock Equity Rp 100,000,000
313 Retained Earning Rp 13,240,000
411 Sales
412 Sales Discount
413 Sales Return and Allowance
511 Cost Of Goods Sold
611 Salary Expense
612 Depreciation Expense
613 Freight Expense
614 Electric Expense

JUMLAH Rp 126,065,000 Rp 126,065,000

 PT Bianglala
General Journal
Per. November 2018

Date Description Ref Indek

2018 1 Prepaid Rent 115
Nov Cash 111
2 Salary Payable 212
Cash 111
4 Merchandise Inventory 113
Account Payable 211
5 Cash 111
Account Receivable 112
6 Account Payable 211
Merchandise Inventory 113
8 Account Receivable 112
Sales 411
Cost Of Goods Sold 511
Merchandise Inventory 113
12 Electric Payable 213
Cash 111
13 Account Receivable 112
Sales 411
Cost Of Goods Sold 511
Merchandise Inventory 113
Freight Expense 613
Cash 111
16 Account Payable 211
Cash 111
17 Cash 111
Sales Discount 412
Account Receivable 112
22 Account Payable 211
Cash 111
25 Merchandise Inventory 113
Account Payable 211
30 Account Receivable 112
Sales 411
Cost Of Goods Sold 511
Merchandise Inventory 113
Freight Expense 613
Cash 111
Jumlah
 Debit Kredit
Rp 3,000,000
Rp 3,000,000
Rp 1,500,000
Rp 1,500,000
Rp 30,000,000
Rp 30,000,000
Rp 25,320,000
Rp 25,320,000
Rp 10,000,000
Rp 10,000,000
Rp 4,000,000
Rp 4,000,000
Rp 2,300,000
Rp 2,300,000
Rp 200,000
Rp 200,000
Rp 28,000,000
Rp 28,000,000
Rp 16,000,000
Rp 16,000,000
Rp 300,000
Rp 300,000
Rp 8,000,000
Rp 8,000,000
Rp 3,920,000
Rp 80,000
Rp 4,000,000
Rp 20,000,000
Rp 20,000,000
Rp 12,000,000
Rp 12,000,000
Rp 15,500,000
Rp 15,500,000
Rp 8,000,000
Rp 8,000,000
Rp 100,000
Rp 100,000
Rp 188,220,000 Rp 188,220,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Cash
Date Description Ref Indek
1 Cash 111
1 Cash 111
2 Cash 111
5 Cash 111
12 Cash 111
13 Cash 111
16 Cash 111
17 Cash 111
22 Cash 111
30 Cash 111
Jumlah
glala
edger
ber 2018
No : 111
Debit Kredit Balance
Rp 20,685,000
Rp 3,000,000
Rp 1,500,000
Rp 25,320,000
Rp 200,000
Rp 300,000
Rp 8,000,000
Rp 3,920,000
Rp 20,000,000
Rp 100,000
Rp 49,925,000 Rp 33,100,000 Rp 16,825,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Account Receivable
Date Description Ref Indek
1 Account Receivable 112
5 Account Receivable 112
8 Account Receivable 112
13 Account Receivable 112
17 Account Receivable 112
30 Account Receivable 112
Jumlah
glala
edger
ber 2018
No : 112
Debit Kredit Balance
Rp 25,320,000
Rp 25,320,000
Rp 4,000,000
Rp 28,000,000
Rp 4,000,000
Rp 15,500,000
Rp 72,820,000 Rp 29,320,000 Rp 43,500,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Merchandise Inventory
Date Description Ref Indek
1 Merchandise Inventory 113
4 Merchandise Inventory 113
6 Merchandise Inventory 113
8 Merchandise Inventory 113
13 Merchandise Inventory 113
25 Merchandise Inventory 113
30 Merchandise Inventory 113
Jumlah
glala
edger
ber 2018
No : 113
Debit Kredit Balance
Rp 2,300,000
Rp 30,000,000
Rp 10,000,000
Rp 2,300,000
Rp 16,000,000
Rp 12,000,000
Rp 8,000,000
Rp 44,300,000 Rp 36,300,000 Rp 8,000,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Office Supply
Date Description Ref Indek
1 Office Supply 114
Jumlah
glala
edger
ber 2018
No : 114
Debit Kredit Balance
Rp 2,760,000
Rp 2,760,000 Rp - Rp 2,760,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Prepaid Rent
Date Description Ref Indek
1 Prepaid Rent 115
1 Prepaid Rent 115
Jumlah
glala
edger
ber 2018
No : 115
Debit Kredit Balance
Rp -
Rp 3,000,000
Rp 3,000,000 Rp - Rp 3,000,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Office Equipment
Date Description Ref Indek
1 Office Equipment 121
Jumlah
glala
edger
ber 2018
No : 121
Debit Kredit Balance
Rp 75,000,000
Rp 75,000,000 Rp - Rp 75,000,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Acc. Dep - Equipment
Date Description Ref Indek
1 Acc. Dep - Equipment 122
Jumlah
glala
edger
ber 2018
No : 122
Debit Kredit Balance
Rp 3,125,000
Rp - Rp 3,125,000 Rp (3,125,000)
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Account Payable
Date Description Ref Indek
1 Account Payable 211
4 Account Payable 211
6 Account Payable 211
16 Account Payable 211
22 Account Payable 211
25 Account Payable 211
Jumlah
glala
edger
ber 2018
No : 211
Debit Kredit Balance
Rp 8,000,000
Rp 30,000,000
Rp 10,000,000
Rp 8,000,000
Rp 20,000,000
Rp 12,000,000
Rp 38,000,000 Rp 50,000,000 Rp (12,000,000)
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Salary Payable
Date Description Ref Indek
1 Salary Payable 212
2 Salary Payable 212
Jumlah
glala
edger
ber 2018
No : 212
Debit Kredit Balance
Rp 1,500,000
Rp 1,500,000
Rp 1,500,000 Rp 1,500,000 Rp -
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Electric Payable
Date Description Ref Indek
1 Electric Payable 213
12 Electric Payable 213
Jumlah
glala
edger
ber 2018
No : 213
Debit Kredit Balance
Rp 200,000
Rp 200,000
Rp 200,000 Rp 200,000 Rp -
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Stock Equity
Date Description Ref Indek
1 Stock Equity 311
Jumlah
glala
edger
ber 2018
No : 311
Debit Kredit Balance
Rp 100,000,000
Rp - Rp 100,000,000 Rp (100,000,000)
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Retained Earning
Date Description Ref Indek
1 Retained Earning 313
Jumlah
glala
edger
ber 2018
No : 313
Debit Kredit Balance
Rp 13,240,000
Rp - Rp 13,240,000 Rp (13,240,000)
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Sales
Date Description Ref Indek
8 Sales 411
13 Sales 411
30 Sales 411
Jumlah
glala
edger
ber 2018
No : 411
Debit Kredit Balance
Rp 4,000,000
Rp 28,000,000
Rp 15,500,000
Rp - Rp 47,500,000 Rp (47,500,000)
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Sales Discount
Date Description Ref Indek
17 Sales Discount 412
Jumlah
glala
edger
ber 2018
No : 412
Debit Kredit Balance
Rp 80,000
Rp 80,000 Rp - Rp 80,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Cost Of Goods Sold
Date Description Ref Indek
8 Cost Of Goods Sold 511
13 Cost Of Goods Sold 511
30 Cost Of Goods Sold 511
Jumlah
glala
edger
ber 2018
No : 511
Debit Kredit Balance
Rp 2,300,000
Rp 16,000,000
Rp 8,000,000
Rp 26,300,000 Rp - Rp 26,300,000
 PT Bianglala
General Ledger
Per. November 2018
Acc. Name : Freight Expense
Date Description Ref Indek
13 Freight Expense 613
30 Freight Expense 613
Jumlah
glala
edger
ber 2018
No : 613
Debit Kredit Balance
Rp 300,000
Rp 100,000
Rp 400,000 Rp - Rp 400,000
 PT Bianglala
Trial Balance
Per. November, 30 2018

Balance
Acct No. Account Name
Debit Kredit
111 Cash Rp 16,825,000
112 Account Receivable Rp 43,500,000
113 Merchandise Inventory Rp 8,000,000
114 Office Supply Rp 2,760,000
115 Prepaid Rent Rp 3,000,000
121 Office Equipment Rp 75,000,000
122 Acc. Dep - Equipment Rp 3,125,000
211 Account Payable Rp 12,000,000
212 Salary Payable Rp -
213 Electric Payable Rp -
311 Stock Equity Rp 100,000,000
313 Retained Earning Rp 13,240,000
411 Sales Rp 47,500,000
412 Sales Discount Rp 80,000
413 Sales Return and Allowance Rp -
511 Cost Of Goods Sold Rp 26,300,000
611 Salary Expense Rp -
612 Depreciation Expense Rp -
613 Freight Expense Rp 400,000
614 Electric Expense Rp -
JUMLAH Rp 175,865,000 Rp 175,865,000
 PT Bianglala
General Journal - Adjusting Entries
Per. November, 30 2018

Date Description Ref Indek

2018 30 Salary Expense 611
Nov Salary Payable 212
30 Electric Expense 614
Electric Payable 213
30 Depreciation Expense 612
Acc. Dep - Equipment 122
Jumlah
tries

Debit Kredit
Rp 2,000,000
Rp 2,000,000
Rp 250,000
Rp 250,000
Rp 1,562,500
Rp 1,562,500
Rp 3,812,500 Rp 3,812,500
 PT Bianglala
Work Sheet
Per. November, 30 20

Trial Balance Adjusting Entries

Acct No. Account Name
Debit Kredit Debit
111 Cash Rp 16,825,000 Rp -
112 Account Receivable Rp 43,500,000 Rp -
113 Merchandise Inventory Rp 8,000,000 Rp -
114 Office Supply Rp 2,760,000 Rp -
115 Prepaid Rent Rp 3,000,000 Rp -
121 Office Equipment Rp 75,000,000 Rp -
122 Acc. Dep - Equipment Rp 3,125,000 Rp -
211 Account Payable Rp 12,000,000 Rp -
212 Salary Payable Rp - Rp -
213 Electric Payable Rp - Rp -
311 Stock Equity Rp 100,000,000 Rp -
313 Retained Earning Rp 13,240,000 Rp -
411 Sales Rp 47,500,000 Rp -
412 Sales Discount Rp 80,000 Rp -
413 Sales Return and Allowance Rp - Rp -
511 Cost Of Goods Sold Rp 26,300,000 Rp -
611 Salary Expense Rp - Rp 2,000,000
612 Depreciation Expense Rp - Rp 1,562,500
613 Freight Expense Rp 400,000 Rp -
614 Electric Expense Rp - Rp 250,000
JUMLAH Rp 175,865,000 Rp 175,865,000 Rp 3,812,500
 PT Bianglala
Work Sheet
Per. November, 30 2018

Adjusting Entries Adjusted Trial Balance Income Statement Statement of Financial Position
Kredit Debit Kredit Debit Kredit Debit
Rp - Rp 16,825,000 Rp - Rp 16,825,000
Rp - Rp 43,500,000 Rp - Rp 43,500,000
Rp - Rp 8,000,000 Rp - Rp 8,000,000
Rp - Rp 2,760,000 Rp - Rp 2,760,000
Rp - Rp 3,000,000 Rp - Rp 3,000,000
Rp - Rp 75,000,000 Rp - Rp 75,000,000
Rp 1,562,500 Rp - Rp 4,687,500 Rp -
Rp - Rp - Rp 12,000,000 Rp -
Rp 2,000,000 Rp - Rp 2,000,000 Rp -
Rp 250,000 Rp - Rp 250,000 Rp -
Rp - Rp - Rp 100,000,000 Rp -
Rp - Rp - Rp 13,240,000 Rp -
Rp - Rp - Rp 47,500,000 Rp - Rp 47,500,000
Rp - Rp 80,000 Rp - Rp 80,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 26,300,000 Rp - Rp 26,300,000 Rp -
Rp - Rp 2,000,000 Rp - Rp 2,000,000 Rp -
Rp - Rp 1,562,500 Rp - Rp 1,562,500 Rp -
Rp - Rp 400,000 Rp - Rp 400,000 Rp -
Rp - Rp 250,000 Rp - Rp 250,000 Rp -
Rp 3,812,500 Rp 179,677,500 Rp 179,677,500 Rp 30,592,500 Rp 47,500,000 Rp 149,085,000
Rp 16,907,500
Rp 47,500,000 Rp 47,500,000 Rp 149,085,000
ement of Financial Position
Kredit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,687,500
Rp 12,000,000
Rp 2,000,000
Rp 250,000
Rp 100,000,000
Rp 13,240,000

Rp 132,177,500
Rp 16,907,500
Rp 149,085,000
 PT Bianglala
Capital Statement
For the Month Ended November, 30 2018

Stock Capital Retained Earning

Begining Balance November, 1 2018 Rp 100,000,000 Rp 13,240,000

Additional Capital :
Net Income Rp 16,907,500

Ending Balance November, 30 2018 Rp 100,000,000 Rp 30,147,500

 Owner Equity
Rp 113,240,000

Rp 16,907,500

Rp 130,147,500
 PT Bianglala
Income Statement
For the Month Ended November, 30 2018

Revenues
Sales Rp 47,500,000
Sales Discount Rp (80,000)
Sales Return and Allowance Rp -
Net Sales

Less : Cost Of Goods Sold

Gross Profit
Operating Expense
Salary Expense Rp 2,000,000
Depreciation Expense Rp 1,562,500
Freight Expense Rp 400,000
Electric Expense Rp 250,000
Total Operating Expense

Net Income
2018

Rp 47,420,000

Rp (26,300,000)
Rp 21,120,000

Rp (4,212,500)

Rp 16,907,500
 PT Bianglala
Statement of Financial Position
For the Month Ended November, 30 2018

Asset Liabilities
Current Asset Current Liabilities
Cash Rp 16,825,000 Account Payable
Account Receivable Rp 43,500,000 Salary Payable
Merchandise Inventory Rp 8,000,000 Electric Payable
Office Supply Rp 2,760,000 Total Current Liabilities
Prepaid Rent Rp 3,000,000 Long Term Liabilities
Total Current Asset Rp 74,085,000 -
Fixed Asset Total Liabilities
Office Equipment Rp 75,000,000
Rp 70,312,500
Acc. Dep - Equipment Rp (4,687,500) Owner's Equity
Stock Capital
Retained Earning
Total Fiex Asset Rp 70,312,500 Total Owner's Equity
Total Asset Rp 144,397,500 Total Liabilities & Owner's Equity
Rp 12,000,000
Rp 2,000,000
Rp 250,000
Rp 14,250,000

Rp -
Rp 14,250,000

Rp 100,000,000
Rp 30,147,500
Rp 130,147,500
Rp 144,397,500
 PT Bianglala
General Journal - Closing Entries
Per. November, 30 2018

Date Description Ref Indek

2018 30 Sales 411
Nov Sales Discount 412
Income Summary 414

30 Income Summary 414

Salary Expense 611
Depreciation Expense 612
Freight Expense 613
Electric Expense 614

30 Income Summary 414

Retained Earning 313

Jumlah
ies

Debit Kredit
Rp 47,500,000
Rp 80,000
Rp 47,420,000

Rp 4,212,500
Rp 2,000,000
Rp 1,562,500
Rp 400,000
Rp 250,000

Rp 43,207,500
Rp 43,207,500

Rp 94,920,000 Rp 94,920,000