JURNAL PENJUALAN

TANGGAL AKUN YG DI KREDIT DR PIUTANG USAHA CR PENJUALAN

1-Dec Rowen Co 120,000

TOTAL 120,000

JURNAL PEMBELIAN

TANGGAL AKUN YG DI KREDIT CR UTANG USAHA

3-Dec Ramez Co 180,000
TOTAL 180,000

JURNAL PENGELUARAN KAS

TANGGAL AKUN YG DIKREDIT CR AKUN LAINNYA
2-Dec Shimmer Co
3-Dec Transportation Out 2250
14-Dec Ramez Co
TOTAL

JURNAL PENERIMAAN KAS

TANGGAL AKUN YG DIKREDIT CR AKUN LAINNYA

8-Dec Rowen Co

TOTAL

JURNAL UMUM
TANGGAL KETERANGAN DEBIT
5-Dec Sales Return and Allowances Rowen Co 20,000
Account Receivable
Marchendise Inventory 10200
Cost of Good Sold
6-Dec Account Payable Ramez Co 40000
Marchendise Inventory

TOTAL 70,200
DR HPP CR PERSEDIAAN BARANG DAGANG
64,000

64,000

CR PERSEDIAAN BARANG DAGANG AKUN LAINNYA

180,000
180,000

DR UTANG USAHA CR PERSEDIAAN BARANG DAGANG

120000

140,000

DR HPP CR PERSEDIAAN BARANG DAGANG CR PENJUALAN

KREDIT

20,000

10200

40000

70,200
JUMLAH

CR KAS
120000
2250
140,000
262250

CR PIUTANG USAHA DR DISKON PENJUALAN DR KAS

100000 2000 98000

98000
 Trial Balance
Asoba Co
31 Desember 2018
KETERANGAN DEBIT
Cash $ 5,000,000.00
Account Receivable $ 1,250,000.00
Merchandise Inventory $ 40,000,000.00
Prepaid Insurance $ 6,000,000.00
Supplies $ 1,200,000.00
Equipment $ 3,662,500.00
Acc. Depreciation of Equipment
Account Payable
Capital Stock
Retained Earning
Dividend $ 4,500,000.00
Sales
Sales Return & Allowances $ 2,577,500.00
Sales Discount $ 1,750,000.00
COGS $ 50,000,000.00
Salaries Expense $ 2,150,000.00
Rent Expense $ 5,000,000.00
Advertising Expense $ 2,250,000.00
Interest Expense $ 3,262,500.00
Miscellaneous Expense $ 2,130,000.00

TOTAL $ 130,732,500.00
 Jurnal Penyesuaian
Asoba Co
31 Desember 2018
KREDIT TANGGAL KETERANGAN
31-Dec Cost of Good Sold
Merchandise Inventory
31-Dec Insurance Expense
Prepaid Insurance
31-Dec Prepaid Advertising
Advertising Expense
$ 732,500.00 31-Dec Utility Expense
$ 12,500,000.00 Utility Payable
$ 22,500,000.00 31-Dec Depreciation Expenseof Equipment
$ 7,500,000.00 Acc. Depreciation of Equipment

$ 87,500,000.00

$ 130,732,500.00
DEBIT KREDIT
$ 3,750,000.00
$ 3,750,000.00
$ 1,000,000.00
$ 1,000,000.00
$ 1,125,000.00
$ 1,125,000.00
$ 1,750,000.00
$ 1,750,000.00
$ 366,250.00
$ 366,250.00
 Worksheet
Asoba Co
31 Desember 2018
DALAM DOLAR NERACA SALDO
DEBIT
Cash $ 5,000,000.00
Account Receivable $ 1,250,000.00
Merchandise Inventory $ 40,000,000.00
Prepaid Insurance $ 6,000,000.00
Supplies $ 1,200,000.00
Equipment $ 3,662,500.00
Acc. Depreciation of Equipment
Account Payable
Capital Stock
Retained Earning
Dividend $ 4,500,000.00
Sales
Sales Return & Allowances $ 2,577,500.00
Sales Discount $ 1,750,000.00
COGS $ 50,000,000.00
Salaries Expense $ 2,150,000.00
Rent Expense $ 5,000,000.00
Advertising Expense $ 2,250,000.00
Interest Expense $ 3,262,500.00
Miscellaneous Expense $ 2,130,000.00

TOTAL $ 130,732,500.00

Insurance Expense
Prepaid Advertising
Utility Expense
Utility Payable
Depreciation Expenseof Equipment

LABA
NERACA SALDO AJP NERACA SETELAH AJP
KREDIT DEBIT KREDIT DEBIT
$ 5,000,000.00
$ 1,250,000.00
$ 3,750,000.00 $ 36,250,000.00
$ 1,000,000.00 $ 5,000,000.00
$ 1,200,000.00
$ 3,662,500.00
$ 732,500.00 $ 366,250.00
$ 12,500,000.00
$ 22,500,000.00
$ 7,500,000.00
$ 4,500,000.00
$ 87,500,000.00
$ 2,577,500.00
$ 1,750,000.00
$ 3,750,000.00 $ 53,750,000.00
$ 2,150,000.00
$ 5,000,000.00
$ 1,125,000.00 $ 1,125,000.00
$ 3,262,500.00
$ 2,130,000.00

$ 130,732,500.00

$ 1,000,000.00 $ 1,000,000.00
$ 1,125,000.00 $ 1,125,000.00
$ 1,750,000.00 $ 1,750,000.00
$ 1,750,000.00
$ 366,250.00 $ 366,250.00

$ 7,991,250.00 $ 7,991,250.00 $ 132,848,750.00

NERACA SETELAH AJP LABA/RUGI BALANCE SHEET
KREDIT DEBIT KREDIT DEBIT
$ 5,000,000.00
$ 1,250,000.00
$ 36,250,000.00
$ 5,000,000.00
$ 1,200,000.00
$ 3,662,500.00
$ 1,098,750.00
$ 12,500,000.00
$ 22,500,000.00
$ 7,500,000.00
$ 4,500,000.00
$ 87,500,000.00 $ 87,500,000.00
$ 2,577,500.00
$ 1,750,000.00
$ 53,750,000.00
$ 2,150,000.00
$ 5,000,000.00
$ 1,125,000.00
$ 3,262,500.00
$ 2,130,000.00

$ 1,000,000.00
$ 1,125,000.00
$ 1,750,000.00
$ 1,750,000.00
$ 366,250.00

$ 132,848,750.00 $ 74,861,250.00 $ 87,500,000.00 $ 57,987,500.00

$ 12,638,750.00
 Income Statement
Asoba Co
31 Desember 2018
BALANCE SHEET Pendapatan dari Penjualan
KREDIT Sales
Sales Return and Allowances
Sales Discount

Net Sales
Cost of Good Sales
Laba Kotor
$ 1,098,750.00
$ 12,500,000.00 Beban Operasional
$ 22,500,000.00 Salaries Expense
$ 7,500,000.00 Rent Expense
Advertising Expense
Interest Expense
Miscellaneous Expense
Insurance Expense
Utility Expense
Depreciation Expenseof Equipment

JUMLAH BEBAN

LABA BERSIH

Income Statement
Statement of Retained Earnings
31 Desember 2018
$ 1,750,000.00 Retained Earnings
Laba
Dividend
Total Increase
Modal Akhir 31 Desember 2018

$ 45,348,750.00
$ 12,638,750.00
$ 57,987,500.00
 $ 87,500,000.00
$ 2,577,500.00
$ 1,750,000.00

$ 83,172,500.00
$ -53,750,000.00
$ 29,422,500.00

$ 2,150,000.00
$ 5,000,000.00
$ 1,125,000.00
$ 3,262,500.00
$ 2,130,000.00
$ 1,000,000.00
$ 1,750,000.00
$ 366,250.00

$ 16,783,750.00

$ 12,638,750.00

$ 7,500,000.00
$ 12,638,750.00
$ -4,500,000.00
$ 8,138,750.00
$ 15,638,750.00
 Balance Sheet
Asoba Co
31 Desember 2018
Assets
Cash $ 5,000,000.00
Account Receivable $ 1,250,000.00
Merchandise Inventory $ 36,250,000.00
Prepaid Insurance $ 5,000,000.00
Supplies $ 1,200,000.00
Equipment $ 3,662,500.00
Acc. Depreciation of Equipment $ -1,098,750.00
Prepaid Advertising $ 1,125,000.00

$ 52,388,750.00
 Liabilities TANGGAL
ACCOUNT PAYABLE $ 12,500,000.00 31-Dec
Utility Payable $ 1,750,000.00

31-Dec

Total Liabilities $ 14,250,000.00

Owner Equity
Capital Stock $ 22,500,000.00
MODAL AKHIR $ 15,638,750.00
Total Owner Equity $ 38,138,750.00

Total Liabilities and Owner Equity $ 52,388,750.00 31-Dec

$ 52,388,750.00
31-Dec
 Closing Entries
Asoba Co
31 Desember 2018
KETERANGAN DEBIT KREDIT
Sales $ 87,500,000.00
Income Summary $ 87,500,000.00

Income Summary $ 74,861,250.00

Sales Return and Allowances $ 2,577,500.00
Sales Discount $ 1,750,000.00
Cost of Good Sales $ 53,750,000.00
Salaries Expense $ 2,150,000.00
Rent Expense $ 5,000,000.00
Advertising Expense $ 1,125,000.00
Interest Expense $ 3,262,500.00
Miscellaneous Expense $ 2,130,000.00
Insurance Expense $ 1,000,000.00
Utility Expense $ 1,750,000.00
Depreciation Expenseof Equipment $ 366,250.00
Income Summary $ 12,638,750.00
Capital $ 12,638,750.00
Capital $ 4,500,000.00
Dividend $ 4,500,000.00

TOTAL $ 179,500,000.00 $ 179,500,000.00

 Closing Trial Balance
Asoba Co
31 Desember 2018
AKUN DEBIT
Cash $ 5,000,000.00
Account Receivable $ 1,250,000.00
Merchandise Inventory $ 36,250,000.00
Prepaid Insurance $ 5,000,000.00
Supplies $ 1,200,000.00
Equipment $ 3,662,500.00
Acc. Depreciation of Equipment
Prepaid Advertising $ 1,125,000.00
ACCOUNT PAYABLE
Utility Payable
Capital
Capital Stock

$ 53,487,500.00
KREDIT

$ 1,098,750.00

$ 12,500,000.00
$ 1,750,000.00
$ 15,638,750.00
$ 22,500,000.00

$ 53,487,500.00