Perusahaan World Boards

General Entries
Periode 31 March 2008
Date account name Reff Debit
March 1. Rent Expense Rp 2,400,000
cash

3. merchandise inventory Rp 21,600,000

account payable

4. merchandise inventory Rp 500,000

cash

6. account receivable Rp 8,500,000

sales
cost of goods sold Rp 5,000,000
merchandise inventory

7. cash Rp 8,900,000
account receivable

10. cash Rp 27,200,000

sales
cost of goods sold Rp 16,000,000
merchandise inventory

13. account payable Rp 21,600,000

Merchandise inventory
cash

14. sale return Rp 1,500,000

account receivable
merchandise inventory Rp 900,000
cost of goods sold

15. advertising expense Rp 2,600,000

cash

16. cash Rp 6,830,000

sales discount Rp 170,000
account receivable

19. merchandise inventory Rp 11,800,000

cash

19. account payable Rp 9,000,000

cash

20. account receivable Rp 22,300,000

sales
 cost of goods sold Rp 13,200,000
merchandise inventory

21. freight out Rp 1,100,000

cash

21. cash Rp 17,600,000

account receivable

21. merchandise inventory Rp 19,900,000

account payable

24. account payable Rp 2,000,000

merchandise inventory

26. sale return Rp 1,200,000

cash
merchandise inventory Rp 700,000
cost of goods sold

28. sales salaries expense Rp 7,600,000

office salaries expense Rp 4,800,000
cash

29. merchandise inventory Rp 800,000

cash

30. account receivable Rp 18,750,000

sales
cost of goods sold Rp 11,250,000
merchandise inventory

30. cash Rp 23,177,000

sales discount Rp 223,000
account receivable

31. account payable Rp 17,900,000

Merchandise inventory
cash
Amount Rp 307,000,000
 Kredit

Rp 2,400,000

Rp 21,600,000

Rp 500,000

Rp 8,500,000

Rp 5,000,000

Rp 8,900,000

Rp 27,200,000

Rp 16,000,000

Rp 432,000
Rp 21,168,000

Rp 1,500,000

Rp 900,000

Rp 2,600,000

Rp 7,000,000

Rp 11,800,000

Rp 9,000,000

Rp 22,300,000
Rp 13,200,000

Rp 1,100,000

Rp 17,600,000

Rp 19,900,000

Rp 2,000,000

Rp 1,200,000

Rp 700,000

Rp 12,400,000

Rp 800,000

Rp 18,750,000

Rp 11,250,000

Rp 23,400,000

Rp 199,000
Rp 17,701,000
Rp 307,000,000
 Perusahaan World Boards
General Entries
Periode 31 March 2008
Date Account Name Reff Debit Kredit
March 1. Rent Expense Rp 2,400,000
cash Rp 2,400,000

3. merchandise inventory Rp 21,600,000

account payable Rp 21,600,000

4. freight in Rp 500,000
cash Rp 500,000

6. account receivable Rp 8,500,000

sales Rp 8,500,000

7. cash Rp 8,900,000
account receivable Rp 8,900,000

10. cash Rp 27,200,000

sales Rp 27,200,000

13. account payable Rp 21,600,000

purchase discount Rp 432,000
cash Rp 21,168,000

14. sale return Rp 1,500,000

account receivable Rp 1,500,000

15. advertising expense Rp 2,600,000

cash Rp 2,600,000

16. cash Rp 6,830,000

sales discount Rp 170,000
account receivable Rp 7,000,000

19. merchandise inventory Rp 11,800,000

cash Rp 11,800,000

19. account payable Rp 9,000,000

cash Rp 9,000,000

20. account receivable Rp 22,300,000

sales Rp 22,300,000

21. freight out Rp 1,100,000

cash Rp 1,100,000
21. cash Rp 17,600,000
account receivable Rp 17,600,000

21. merchandise inventory Rp 19,900,000

account payable Rp 19,900,000

24. account payable Rp 2,000,000

merchandise inventory Rp 2,000,000

26. sale return Rp 1,200,000

cash Rp 1,200,000

28. sales salaries expense Rp 7,600,000

office salaries expense Rp 4,800,000
cash Rp 12,400,000

29. merchandise inventory Rp 800,000

cash Rp 800,000

30. account receivable Rp 18,750,000

sales Rp 18,750,000

30. cash Rp 23,177,000

sales discount Rp 223,000
account receivable Rp 23,400,000

31. account payable Rp 17,900,000

Purchase discount Rp 199,000
cash Rp 17,701,000
Amount Rp 259,950,000 Rp 259,950,000
 Perusahaan World Boards
General Ledger
periode 31 March 2008
account name : Cash
saldo
Date/March keterangan debet kredit debet
saldo awal Rp 21,200,000 Rp 21,200,000
1. Rp 2,400,000 Rp 18,800,000
4. Rp 500,000 Rp 18,300,000
7. Rp 8,900,000 Rp 27,200,000
10. Rp 27,200,000 Rp 54,400,000
13. Rp 21,168,000 Rp 33,232,000
15. Rp 2,600,000 Rp 30,632,000
16. Rp 6,830,000 Rp 37,462,000
19. Rp 11,800,000 Rp 25,662,000
19. Rp 9,000,000 Rp 16,662,000
21. Rp 1,100,000 Rp 15,562,000
21. Rp 17,600,000 Rp 33,162,000
26. Rp 1,200,000 Rp 31,962,000
28. Rp 12,400,000 Rp 19,562,000
29. Rp 800,000 Rp 18,762,000
30. Rp 23,177,000 Rp 41,939,000
31. Rp 17,701,000 Rp 24,238,000

account name : Rent Expense

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 27,900,000 Rp 27,900,000
1. Rp 2,400,000 Rp 30,300,000

account name : merchandise inventory

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 200,800,000 Rp 200,800,000
3. Rp 21,600,000 Rp 222,400,000
4. Rp 500,000 Rp 222,900,000
6. Rp 5,000,000 Rp 217,900,000
10. Rp 16,000,000 Rp 201,900,000
13. Rp 432,000 Rp 201,468,000
14. Rp 900,000 Rp 202,368,000
19. Rp 11,800,000 Rp 214,168,000
20. Rp 13,200,000 Rp 200,968,000
21. Rp 19,900,000 Rp 220,868,000
24. Rp 2,000,000 Rp 218,868,000
26. Rp 700,000 Rp 219,568,000
29. Rp 800,000 Rp 220,368,000
30. Rp 11,250,000 Rp 209,118,000
31. Rp 199,000 Rp 208,919,000

account name : account payable

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 32,200,000
3. Rp 21,600,000
13. Rp 21,600,000
19. Rp 9,000,000
21. Rp 19,900,000
24. Rp 2,000,000
31. Rp 17,900,000

account name : account receivable

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 51,300,000 Rp 51,300,000
6. Rp 8,500,000 Rp 59,800,000
7. Rp 8,900,000 Rp 50,900,000
14. Rp 1,500,000 Rp 49,400,000
16. Rp 7,000,000 Rp 42,400,000
20. Rp 22,300,000 Rp 64,700,000
21. Rp 17,600,000 Rp 47,100,000
30. Rp 18,750,000 Rp 65,850,000
30. Rp 23,400,000 Rp 42,450,000

account name : sales

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 1,073,700,000
6. Rp 8,500,000
10. Rp 27,200,000
20. Rp 22,300,000
30. Rp 18,750,000

account name : cost of merchandise sold

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 541,000,000 Rp 541,000,000
6. Rp 5,000,000 Rp 546,000,000
10. Rp 16,000,000 Rp 562,000,000
14. Rp 900,000 Rp 561,100,000
20. Rp 13,200,000 Rp 574,300,000
26. Rp 700,000 Rp 573,600,000
30. Rp 11,250,000 Rp 584,850,000

account name : purchase discount

 saldo
Date/March keterangan debet kredit debet
saldo awal -
13. Rp 432,000
31. Rp 199,000

account name : sale return

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 30,900,000 Rp 30,900,000
14. Rp 1,500,000 Rp 32,400,000
26. Rp 1,200,000 Rp 33,600,000

account name : advertising expense

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 27,000,000 Rp 27,000,000
15. Rp 2,600,000 Rp 29,600,000

account name : sales discount

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 19,800,000 Rp 19,800,000
16. Rp 170,000 Rp 19,970,000
30. Rp 223,000 Rp 20,193,000

account name : freight out

saldo
Date/March keterangan debet kredit debet
21. Rp 1,100,000 Rp 1,100,000

account name : sales salaries expense

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 111,600,000 Rp 111,600,000
28. Rp 7,600,000 Rp 119,200,000

account name : office salaries expense

saldo
Date/March keterangan debet kredit debet
saldo awal Rp 60,700,000 Rp 60,700,000
28. Rp 4,800,000 Rp 65,500,000
saldo
kredit

saldo
kredit

saldo
kredit
saldo
kredit
Rp 32,200,000
Rp 53,800,000
Rp 32,200,000
Rp 23,200,000
Rp 43,100,000
Rp 41,100,000
Rp 23,200,000

saldo
kredit

saldo
kredit
Rp 1,073,700,000
Rp 1,082,200,000
Rp 1,109,400,000
Rp 1,131,700,000
Rp 1,150,450,000

saldo
kredit
saldo
kredit
-
Rp 432,000
Rp 631,000

saldo
kredit

saldo
kredit

saldo
kredit

saldo
kredit

saldo
kredit

saldo
kredit
 Perusahaan World Boards
Trial Balance
periode 31 March 2008
account name saldo debet saldo kredit
Cash Rp 24,238,000
Rent Expense Rp 30,300,000
merchandise inventory Rp 208,919,000
account payable Rp 23,200,000
account receivable Rp 42,450,000
sales Rp 1,150,450,000
cost of merchandise sold Rp 584,850,000
purchase discount Rp 631,000
sale return Rp 33,600,000
advertising expense Rp 29,600,000
sales discount Rp 20,193,000
Freight Out Rp 1,100,000
sale salaries expense Rp 119,200,000
office salaries expense Rp 65,500,000
prepaid insurance Rp 5,600,000
store supplies Rp 3,800,000
store equipment Rp 156,500,000
accumulated depreciation store equipment Rp 18,900,000
evan raskind, capital Rp 185,100,000
evan raskind, drawing Rp 45,000,000
miscellaneous selling expense Rp 4,200,000
miscellaneous administrative expense Rp 2,600,000
Amount Rp 1,377,650,000 Rp 1,378,281,000
 Perusahaan World Boards
Adjustment Journal
Per 31 May 2008
Date/March Account Name debet
31. Cost of merchandise sold Rp 12,911,000
Merchandise inventory

31. insurance expense Rp 1,875,000

prepaid insurance

31. store supplies expense Rp 2,300,000

store supplies

31. depreciation expense of store equipment Rp 9,500,000

accumulated depreciation store equipment

31. sales salaries expense Rp 1,200,000

office salaries expense Rp 800,000
salaries payable
Amount Rp 28,586,000
 kredit

Rp 12,911,000

Rp 1,875,000

Rp 2,300,000

Rp 9,500,000

Rp 2,000,000
Rp 28,586,000
 Trial Balance
kode akun account name debet kredit
Cash Rp 24,238,000
Rent Expense Rp 30,300,000
merchandise inventory Rp 209,050,000
account payable Rp 23,200,000
account receivable Rp 42,450,000
Freight in Rp 500,000
sales Rp 1,150,450,000
cost of merchandise sold Rp 584,850,000
purchase discount Rp 631,000
sale return Rp 33,600,000
advertising expense Rp 29,600,000
sales discount Rp 20,193,000
Freight Out Rp 1,100,000
sale salaries expense Rp 119,200,000
office salaries expense Rp 65,500,000
prepaid insurance Rp 5,600,000
store supplies Rp 3,800,000
store equipment Rp 156,500,000
accumulated depreciation store equipment Rp 18,900,000
evan raskind, capital Rp 185,100,000
evan raskind, drawing Rp 45,000,000
miscellaneous selling expense Rp 4,200,000
miscellaneous administrative expense Rp 2,600,000
Amount Rp 1,378,281,000 Rp 1,378,281,000
insurance expense
store supplies expense
depreciation expense of store equipment
salaries payable
 Perusahaan World Boards
WorkSheet
Periode 31 Mrch 2008
Adjustment journal Adjusted Trial Balance Income Statement
debet kredit Debet kredit debet
Rp 24,238,000
Rp 30,300,000
Rp 12,911,000 Rp 196,139,000
Rp 23,200,000
Rp 42,450,000
Rp 500,000 Rp 500,000
Rp 1,150,450,000
Rp 12,911,000 Rp 597,761,000 Rp 597,761,000
Rp 631,000
Rp 33,600,000 Rp 33,600,000
Rp 29,600,000 Rp 29,600,000
Rp 20,193,000 Rp 20,193,000
Rp 1,100,000 Rp 1,100,000
Rp 1,200,000 Rp 120,400,000 Rp 120,400,000
Rp 800,000 Rp 66,300,000 Rp 66,300,000
Rp 1,875,000 Rp 3,725,000
Rp 2,300,000 Rp 1,500,000
Rp 156,500,000
Rp 9,500,000 Rp 28,400,000
Rp 185,100,000
Rp 45,000,000
Rp 4,200,000 Rp 4,200,000
Rp 2,600,000 Rp 2,600,000

Rp 1,875,000 Rp 1,875,000 Rp 1,875,000

Rp 2,300,000 Rp 2,300,000 Rp 2,300,000
Rp 9,500,000 Rp 9,500,000 Rp 9,500,000
Rp 2,000,000 Rp 2,000,000
Rp 28,586,000 Rp 28,586,000 Rp 1,389,781,000 Rp 1,389,781,000 Rp 889,929,000
LABA Rp 260,521,000
Rp 1,150,450,000
Income Statement Balance Sheet
kredit debet kredit
Rp 24,238,000
Rp 30,300,000

Rp 23,200,000
Rp 42,450,000

Rp 1,150,450,000

Rp 3,725,000
Rp 1,500,000
Rp 156,500,000
Rp 28,400,000
Rp 185,100,000
Rp 45,000,000

Rp 2,000,000
Rp 238,700,000
Rp 65,013,000
Rp 1,150,450,000 Rp 303,713,000
 Perusahaan
Income Statement
Periode 31
Sales Rp 1,150,450,000
Sale return 33,600,000
sales discount Rp 20,193,000
53,793,000
net sales Rp 1,096,657,000
Cost of merchandise sold :
merchandise inventory 196,139,000
purchase -
freight in 500,000

Purchase return -
purchase discount 631,000
net purchase -131,000
available for sales
available for sales
 sales expense :
advertising expense 29,600,000
Freight in 500,000
Freight out 1,100,000
sale salaries expense 120,400,000
depreciation expense of store 9,500,000
miscellaneous selling expense 4,200,000
store supplies expense 2,300,000
total operasional expense 167,600,000
Administrative expense :
insurance expense 1,875,000
office salaries expense 66,300,000
miscellaneous administrative e 2,600,000
total administrative expense 70,775,000
total operasional expense 238,375,000