MINI MART

GENERAL JOURNAL
PERIODE 28 FEBRUARI

TANGGAL KETERANGAN REF DEBET

Feb Cash $ 88,860

Accoumts receivable $ 127,430
merchandise inventory $ 903,130
store equipment $ 70,970
supplies invetory $ 17,480
prepaid insurance $ 12,430
selling expense $ 10,880
sales salaries $ 47,140
miscellaneous general expense $ 18,930
sales discount $ 3,340
interest expense $ 7,100
social security tax epense $ 3,400
accumulated depreciation on store equiment
notes payable
accounts payable
common Stock
retained earnings
sales
TOTAL $ 1,311,090.00

MINI MART
JURNAL PENYESUAIAN
PERIODE 28 FEBRUARI

TANGGAL KETERANGAN REF DEBET

Feb 28 Merchandise Inventory $ 604,783
Cost Of Good Sold

28 Store Equipment Depreciation Expense $ 10,138

accumulated depreciation on store equiment

28 supplies invetory Expense $ 13,603

supplies invetory

28 Insurance Expense $ 7,125

Prepaid insurance

28 Interest Expense $ 865

 Interest Payable

28 Wages Expense $ 2,340

Wages Payable

28 Bank Administration Expense $ 750

Cash
TOTAL $ 639,604
 KREDIT

$ 11,420
$ 88,500
$ 88,970
$ 100,000
$ 33,500
$ 988,700
$ 1,311,090.00

KREDIT

$ 604,783

$ 10,138

$ 13,603

$ 7,125
$ 865

$ 2,340

$ 750
$ 639,604
 MINI MART
AKUN T
PERIODE 28 FEBRUARI

CASH Retained earnings

$ 88,860 $ 750

Saldo $ 88,110 Saldo

Accoumts Receivable Sales

$ 127,430

Saldo $ 127,430 Saldo

Merchandise inventory Cost Of Good Sold

$ 903,130
$ 604,783

Saldo $ 1,507,913 Saldo

Store equipment Store Equipment Depreciation

$ 70,970

Saldo $ 70,970 Saldo

Supplies invetory Supplies invetory Expense

$ 17,480 $ 13,603

Saldo $ 3,877 Saldo

Prepaid insurance Insurance Expense

$ 12,430 $ 7,125

Saldo $ 5,305 Saldo

Selling expense Interest Payable

$ 10,880

Saldo $ 10,880 Saldo

Sales salaries Wages Expense
$ 47,140

Saldo $ 47,140 Saldo

Miscellaneous general expense Wages Payable

$ 18,930

Saldo $ 18,930 Saldo

Sales discount Bank Administration Expense

$ 3,340

Saldo $ 3,340 Saldo

Interest expense
$ 7,100
$ 865

Saldo $ 7,965

Social security tax epense

$ 3,400

Saldo $ 3,400

Accumulated depreciation on store equiment

$ 11,420
$ 10,138

Saldo $ 21,558

Notes payable
$ 88,500

Saldo $ 88,500

Accounts payable
$ 88,970
Saldo $ 88,970

Common Stock
$ 100,000

Saldo $ 100,000
Retained earnings
$ 33,500

$ 33,500

Sales
$ 988,700

$ 988,700

Cost Of Good Sold

$ 604,783

$ 604,783

Store Equipment Depreciation Expense

$ 10,138

$ 10,138

Supplies invetory Expense

$ 13,603

$ 13,603

Insurance Expense
$ 7,125

$ 7,125

Interest Payable
$ 865

$ 865
Wages Expense
$ 2,340

$ 2,340

Wages Payable
$ 2,340

$ 2,340

Bank Administration Expense

$ 750

$ 750
 NERACA SALDO
NO AKUN KETERANGAN
DEBET
Cash $ 88,860
Accounts receivable $ 127,430
merchandise inventory $ 903,130
store equipment $ 70,970
supplies invetory $ 17,480
prepaid insurance $ 12,430
selling expense $ 10,880
sales salaries $ 47,140
miscellaneous general expense $ 18,930
sales discount $ 3,340
interest expense $ 7,100
social security tax epense $ 3,400
accumulated depreciation on store equiment
notes payable
accounts payable
common Stock
retained earnings
sales
TOTAL $ 1,311,090
Cost Of Good Sold
Store Equipment Depreciation Expense
supplies invetory Expense
Insurance Expense
interest Payable
Wages Expense
Wages Payable
Bank Administration Expense
TOTAL
LABA BERSIH
JUMLAH
 MINI MART
WORK SHEET
PERIODE 28 FEBRUARI

NERACA SALDO JURNAL PENYESUAIAN N.S SETELAH PENYESUAIAN

KREDIT DEBET KREDIT DEBET
$ 750 $ 88,110
$ 127,430
$ 604,783 $ 1,507,913
$ 70,970
$ 13,603 $ 3,877
$ 7,125 $ 5,305
$ 10,880
$ 47,140
$ 18,930
$ 3,340
$ 865 $ 7,965
$ 3,400
$ 11,420 $ 10,138
$ 88,500
$ 88,970
$ 100,000
$ 33,500
$ 988,700
$ 1,311,090
$ 604,783
$ 10,138 $ 10,138
$ 13,603 $ 13,603
$ 7,125 $ 7,125
$ 865
$ 2,340 $ 2,340
$ 2,340
$ 750 $ 750
$ 639,604 $ 639,604 $ 1,929,216
S SETELAH PENYESUAIAN LABA RUGI NERACA
KREDIT DEBET KREDIT DEBET
$ 88,110
$ 127,430
$ 1,507,913
$ 70,970
$ 3,877
$ 5,305
$ 10,880
$ 47,140
$ 18,930
$ 3,340
$ 7,965
$ 3,400
$ 21,558
$ 88,500
$ 88,970
$ 100,000
$ 33,500 $ 33,500
$ 988,700 $ 988,700

$ 604,783 $ 604,783
$ 10,138
$ 13,603
$ 7,125
$ 865
$ 2,340
$ 2,340
$ 750
$ 1,929,216 $ 125,611 $ 1,626,983 $ 1,803,605
$ 1,501,372
$ 1,626,983 $ 1,626,983 $ 1,803,605
NERACA
KREDIT

$ 21,558
$ 88,500
$ 88,970
$ 100,000

865

$ 2,340

$ 302,233
$ 1,501,372
$ 1,803,605
 MINI MART
INCOME STATEMENT
PERIODE 28 FEBRUARI

Sales $ 988,700
Sales discount $ 3,340
Penjualan Bersih
Cost Of Good Sold $ 604,783
Retained Earning $ 33,500
Laba Kotor

Beban-Beban :
selling expense $ 10,880
interest expense $ 7,965
social security tax epense $ 3,400
Store Equipment Depreciation Expense $ 10,138
supplies invetory Expense $ 13,603
Insurance Expense $ 7,125
Wages Expense $ 2,340
Bank Administration Expense $ 750
$ 56,201
Beban Adm dan Umum :
sales salaries $ 47,140
miscellaneous general expense $ 18,930
$ 66,070
Jumlah Beban
Laba Bersih

MINI MART
LAPORAN PERUBAHAN EQUITAS
PERIODE 28 FEBRUARI

Common Stock $ 100,000

Laba Bersih $ 1,501,372

Modal Akhir #REF!

$ 985,360

$ 638,283

$ 122,271
$ 1,501,372
 MINI MART
STATEMENT OF FINANCIAL POSITION
PERIODE 28 FEBRUARI

AKTIVA
Aktiva Lancar :
Cash $ 88,110
Accounts receivable $ 127,430
Merchandise inventory $ 1,507,913
Supplies invetory $ 3,877
Prepaid insurance $ 5,305
$ 1,732,635

Aktiva Tetap :
Store equipment $ 70,970
Accumulated depreciation on store equiment $ 21,558
$ 49,412

TOTAL AKTIVA $ 1,782,047

MINI MART
CLOSING JOURNAL
PERIODE 28 FEBRUARI

TANGGAL NAMA AKUN

FEB 28 Penjualan
Ikhtisar Laba Rugi
( Menutup Pendapatan )

28 Ikhtisar Laba Rugi

Cost Of Good Sold
selling expense
interest expense
social security tax epense
Store Equipment Depreciation Expense
supplies invetory Expense
Insurance Expense
Wages Expense
Bank Administration Expense
 sales salaries
miscellaneous general expense
Mnetutup
( Menututp Beban Beban )

28 Ikhtisar Laba Rugi

Common Stock
( Menututp Modal )
OSITION
I

PASSIVA
Accounts payable $ 88,970
Wages Payable $ 2,340
Interest Payable $ 865
Notes payable $ 88,500
$ 180,675

Modal Akhir $ 1,601,372

TOTAL PASSIVA $ 1,782,047

RT
RNAL
BRUARI

REF DEBET KREDIT

$ 988,700
ar Laba Rugi $ 988,700
Pendapatan )

$ 727,054
Of Good Sold $ 604,783
$ 10,880
$ 7,965
security tax epense $ 3,400
Equipment Depreciation Expense $ 10,138
ies invetory Expense $ 13,603
ance Expense $ 7,125
$ 2,340
Administration Expense $ 750
 $ 47,140
llaneous general expense $ 18,930

p Beban Beban ) $ 727,054

$ 100,000
$ 100,000