UD.

TIGA DARA
ADJUSTMENT ENTRIES
FOR THE MONTH ENDED

DATE DESCRIPTION REF DEBIT

DEC 31 Income Summary Rp 800,000
2017 M.Inventory

31 M.Inventory Rp 500,000
Income Summary

31 Prepaid Insurance Rp 200,000

Insurance Expense

31 Store Supplies Expense Rp 150,000

Store Supplies

Office Supplies Expense Rp 200,000

Office Supplies

31 Depr Exp of Store Euipment Rp 100,000

Acc Depr of Store Equipment

Depr Exp of Office Equipment Rp 80,000

Acc Exp of Office Equipment

31 Sales Salaries Expense Rp 250,000

Office Salaries Expense Rp 150,000
Salaries Payable

31 Prepaid Rent Rp 330,000

Rent Expense

31 Bad Debt Expense Rp 20,000

Allowence for Bad Debt

31 Interest Receivable Rp 16,000

Interest Income
TOTAL Rp 2,796,000
 CREDIT

Rp 800,000

Rp 500,000

Rp 200,000

Rp 150,000

Rp 200,000

Rp 100,000

Rp 80,000

Rp 400,000

Rp 330,000

Rp 20,000

Rp 16,000
Rp 2,796,000
 TRIAL BALANCE BEFORE ADJUSTMENT
ACC NO DESCRIPTION
DEBIT
Cash Rp 500,000
Account Receivable Rp 1,000,000
Allowance for Bad debt
Marchandise Inventory Rp 800,000
Store Supplies Rp 200,000
Office Supplies Rp 300,000
Store Equipment Rp 1,000,000
Acc. Dep.-Store Equipment
Office Equipment Rp 800,000
Acc. Dep.-Office Equipment
Prepaid insurance
Interest Receivable
Purchase Return & allowance
Freight in Rp 200,000
Purchase Dicount
Accounts payable
Un earned Rent
Salaries Payable
AMANAT Capital
AMANAT drawing Rp 200,000
Sales
Interest Income
Rent income
income Summary
Sales Return Rp 200,000
Sales Discount Rp 100,000
Purchase Rp 4,250,000
Sales salaries expense Rp 1,350,000
Advertising expense Rp 120,000
Office salaries expense Rp 2,500,000
Rent Expense Rp 360,000
Bad Debt Expense
Office Supplies expense
Store Supplies Expense
Depr.Exp. Of Store Equipt.
Depr.Exp. Of Office Equipt.
Insurance Expense Rp 240,000
 Rp 14,120,000
Net Profit
 UD. TIGA DARA
WORK SHEET
FOR THE YEAR ENDED DEC 31, 2017

LANCE BEFORE ADJUSTMENT ADJUSTMENT ENTRIES TRIAL BALANCE AFTER ADJUSTMENT

CREDIT DEBIT CREDIT DEBIT
Rp 500,000
Rp 1,000,000
Rp 20,000
Rp 500,000 Rp 800,000 Rp 500,000
Rp 150,000 Rp 50,000
Rp 200,000 Rp 100,000
Rp 1,000,000
Rp 200,000 Rp 100,000
Rp 800,000
Rp 150,000 Rp 80,000
Rp 200,000 Rp 200,000
Rp 16,000 Rp 16,000
Rp 100,000
Rp 200,000
Rp 50,000
Rp 800,000
Rp 330,000 Rp 330,000
Rp 400,000
Rp 2,000,000
Rp 200,000
Rp 10,750,000
Rp 34,000 Rp 16,000
Rp 36,000
Rp 800,000 Rp 500,000 Rp 800,000
Rp 200,000
Rp 100,000
Rp 4,250,000
Rp 250,000 Rp 1,600,000
Rp 120,000
Rp 150,000 Rp 2,650,000
Rp 330,000 Rp 30,000
Rp 20,000 Rp 20,000
Rp 200,000 Rp 200,000
Rp 150,000 Rp 150,000
Rp 100,000 Rp 100,000
Rp 80,000 Rp 80,000
Rp 200,000 Rp 40,000
Rp 14,120,000 Rp 2,796,000 Rp 2,796,000 Rp 15,236,000
31, 2017

ALANCE AFTER ADJUSTMENT INCOME STATEMENT STATEMENT OF FINANCIAL POSITION

CREDIT DEBIT CREDIT DEBIT
Rp 500,000
Rp 1,000,000
Rp 20,000
Rp 500,000
Rp 50,000
Rp 100,000
Rp 1,000,000
Rp 300,000
Rp 800,000
Rp 230,000
Rp 200,000
Rp 16,000
Rp 100,000 Rp 100,000
Rp 200,000
Rp 50,000 Rp 50,000
Rp 800,000
Rp 330,000
Rp 400,000
Rp 2,000,000
Rp 200,000
Rp 10,750,000 Rp 10,750,000
Rp 50,000 Rp 50,000
Rp 36,000 Rp 36,000
Rp 500,000 Rp 800,000 Rp 500,000
Rp 200,000
Rp 100,000
Rp 4,250,000
Rp 1,600,000
Rp 120,000
Rp 2,650,000
Rp 30,000
Rp 20,000
Rp 200,000
Rp 150,000
Rp 100,000
Rp 80,000
Rp 40,000
Rp 15,236,000 Rp 10,540,000 Rp 11,486,000 Rp 4,696,000
Rp 946,000
Rp 11,486,000 Rp 11,486,000 Rp 4,696,000
ENT OF FINANCIAL POSITION
CREDIT

Rp 20,000

Rp 300,000

Rp 230,000

Rp 800,000

Rp 400,000
Rp 2,000,000
Rp 3,750,000
Rp 946,000
Rp 4,696,000
 UD. TIGA DARA
INCOME STATEMENT
FOR THE YEAR ENDED DEC 31, 2017
 UD. TIGA DARA
STATEMENT OF OWNER'S EQUITY
FOR THE YEAR ENDE DEC 31, 2017

Amanat's Capital January 1, 2017 Rp 2,000,000

Investment during the year Rp -
Net Income for December Rp 946,000
Rp 946,000
Less withdrawals Rp 200,000
Increase in Owner's Equity Rp 746,000
Amanat's Capital December 31, 2017 Rp 2,746,000
A
ENT
EC 31, 2017
 UD. TIGA DARA
STATEMENT OF FINANCIAL POSITION
PER DECEMBER 31, 2017
 UD. TIGA DARA
NT OF FINANCIAL POSITION
R DECEMBER 31, 2017
 UD. TIGA DARA
CLOSING ENTRIES
FOR THE YEAR ENDED DEC 31, 2017

DATE DESCRIPTION REF DEBIT

DEC 31 Sales Rp 10,750,000
2017 Rent Income Rp 36,000
Purchase Return Rp 100,000
Purchase Discount Rp 50,000
Interest Income Rp 50,000
Income Summary

31 Income Summary Rp 9,740,000

Sales Return
Sales Discount
Purchase
Sales salaries expense
Advertising expense
Office salaries expense
Rent Expense
Bad Debt Expense
Office Supplies expense
Store Supplies Expense
Depr.Exp. Of Store Equipt.
Depr.Exp. Of Office Equipt.
Insurance Expense
Freight in

31 Income Summary Rp 766,000

Amanat's Capital

31 Amanat's Capital Rp 200,000

Amanat's Drawing
TOTAL Rp 21,692,000
017

CREDIT

Rp 10,986,000

Rp 200,000
Rp 100,000
Rp 4,250,000
Rp 1,600,000
Rp 120,000
Rp 2,650,000
Rp 30,000
Rp 20,000
Rp 200,000
Rp 150,000
Rp 100,000
Rp 80,000
Rp 40,000
Rp 200,000

Rp 766,000

Rp 200,000
Rp 21,692,000
 UD. TIGA DARA
POST CLOSING TRIAL BALANCE
PER DEC 31, 2017

ACC NO DESCRIPTION DEBIT

Cash Rp 500,000
Account Receivable Rp 1,000,000
Allowence for Bad Debt
Marchandise Inventory Rp 500,000
Store Supplies Rp 50,000
Office Supplies Rp 100,000
Store Equipment Rp 1,000,000
Acc. Dep.-Store Equipment
Office Equipment Rp 800,000
Acc. Dep.-Office Equipment
Prepaid insurance Rp 200,000
Interest Receivable Rp 16,000
Account Payable
Un earned Rent Rp 330,000
Salaries Payable
Amanat's Capital
TOTAL Rp 4,496,000
ANCE

CREDIT

Rp 20,000

Rp 300,000

Rp 230,000

Rp 800,000

Rp 400,000
Rp 2,746,000
Rp 4,496,000
 UD. TIGA DARA
REVERSING ENTRIES

DATE DESCRIPTION REF DEBIIT

2018
JAN 1 Salaries Payable Rp 400,000
Office Salaries Expense
Sales Salaries Expense

1 Rent Expense Rp 330,000

Prepaid Rent

1 Interest Income Rp 16,000

Interest Receivable
 CREDIT

Rp 250,000
Rp 150,000

Rp 330,000

Rp 16,000