Scribd
Upload
46 views9 pages

Print Tamb

The document appears to be a journal entry listing transactions from January 1st to January 22nd for a company. It records the opening balances of various asset, liability, and equity accounts. It then lists 14 transaction entries, recording expenses, purchases and sales of inventory, accounts receivable, accounts payable, and cash payments. The document provides details of cash receipts and payments, cost of goods sold, and sales revenue for the period.

Uploaded by

Farhan Aulia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Topics covered

  • Bad Debt Expense,
  • Sales Discounts,
  • Miscellaneous Administrative E…,
  • Notes Receivable,
  • Sales,
  • Bank Administration Charge,
  • Miscellaneous Selling Expense,
  • Depreciation of Building,
  • Allowance for Doubtful Account…,
  • Sales Salaries
46 views9 pages

Print Tamb

The document appears to be a journal entry listing transactions from January 1st to January 22nd for a company. It records the opening balances of various asset, liability, and equity accounts. It then lists 14 transaction entries, recording expenses, purchases and sales of inventory, accounts receivable, accounts payable, and cash payments. The document provides details of cash receipts and payments, cost of goods sold, and sales revenue for the period.

Uploaded by

Farhan Aulia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Topics covered

  • Bad Debt Expense,
  • Sales Discounts,
  • Miscellaneous Administrative E…,
  • Notes Receivable,
  • Sales,
  • Bank Administration Charge,
  • Miscellaneous Selling Expense,
  • Depreciation of Building,
  • Allowance for Doubtful Account…,
  • Sales Salaries

UD Sukses BALANCE

BUKU JURNAL 0

Tanggal Nomor Bukti Kode dan Nama Akun Ref Debit Kredit Keterangan Transaksi

01/01/2022 Saldo awal 1101 Cash on Hand 1101 10000000 Saldo awal
01/01/2022 Saldo awal 1102 Cash in Bank 1102 99000000 Saldo awal
01/01/2022 Saldo awal 1103 Accounts Receivable 1103 45000000 Saldo awal
01/01/2022 Saldo awal 1104 Allowance for Doubtful Accounts 1104 Saldo awal
01/01/2022 Saldo awal 1105 Notes Receivable 1105 Saldo awal
01/01/2022 Saldo awal 1106 Merchandise Inventory 1106 203750000 Saldo awal
01/01/2022 Saldo awal 1107 Office Supplies 1107 100000 Saldo awal
01/01/2022 Saldo awal 1108 Store Supplies 1108 100000 Saldo awal
01/01/2022 Saldo awal 1109 Prepaid Insurance 1109 13650000 Saldo awal
01/01/2022 Saldo awal 1110 Prepaid Rent 1110 55000000 Saldo awal
01/01/2022 Saldo awal 1111 Prepaid Advertising 1111 Saldo awal
01/01/2022 Saldo awal 1112 Interest Receivable 1112 Saldo awal
01/01/2022 Saldo awal 1201 Land 1201 500000000 Saldo awal
01/01/2022 Saldo awal 1202 Office Equipment 1202 66000000 Saldo awal
01/01/2022 Saldo awal 1203 Accumulated Depreciation - Office Equipment 1203 15.000.000 Saldo awal
01/01/2022 Saldo awal 1204 Store Equipment 1204 99000000 Saldo awal
01/01/2022 Saldo awal 1205 Accumulated Depreciation - Store Equipment 1205 22.500.000 Saldo awal
01/01/2022 Saldo awal 1206 Delivery Truck 1206 150000000 Saldo awal
01/01/2022 Saldo awal 1207 Accumulated Depreciation - Delivery Truk 1207 30.000.000 Saldo awal
01/01/2022 Saldo awal 1208 Building 1208 615000000 Saldo awal
01/01/2022 Saldo awal 1209 Accumulated Depreciation - Building 1209 60.000.000 Saldo awal
01/01/2022 Saldo awal 2101 Salaries and Wages Payable 2101 2.500.000 Saldo awal
01/01/2022 Saldo awal 2102 Accounts Payable 2102 37.500.000 Saldo awal
01/01/2022 Saldo awal 2103 Electricity and telephone Payable 2103 Saldo awal
01/01/2022 Saldo awal 2104 Unearned Rent Revenue 2104 Saldo awal
01/01/2022 Saldo awal 2105 Interest Payable 2105 Saldo awal
01/01/2022 Saldo awal 2106 Sales Tax Payable 2106 Saldo awal
01/01/2022 Saldo awal 3101 Nona Afrin, Capital 3101 1.689.100.000 Saldo awal

01/01/2022 1 5207 Electricity and telephone Expense 5207 1.750.000 Pembelian Listrik Prabayar
01/01/2022 1 1101 Cash on Hand 1101 1.750.000 Pembelian Listrik Prabayar

01/01/2022 2 5207 Electricity and telephone Expense 5207 1.000.000 Voucher telkomsel 100 k
01/01/2022 2 1102 Cash in Bank 1102 1.000.000 Voucher telkomsel 100 k

hal 1 I 4
Tanggal Nomor Bukti Kode dan Nama Akun Ref Debit Kredit Keterangan Transaksi

02/01/2022 3 1107 Office Supplies 1107 3.250.000 Paket ATK


02/01/2022 3 1102 Cash in Bank 1102 3.250.000 Paket ATK

03/01/2022 4 1108 Store Supplies 1108 5.000.000 Pembelian ATK


03/01/2022 4 1102 Cash in Bank 1102 5.000.000 Pembelian ATK

03/01/2022 5 1106 Merchandise Inventory 1106 38.000.000 Pembelian TV Android 50 inch dari Bintaro
03/01/2022 5 2102 Accounts Payable 2102 38.000.000 Pembelian TV Android 50 inch dari Bintaro

05/01/2022 6 1106 Merchandise Inventory 1106 30.400.000 Pembelian TV Androis 50 inch dari Pondok Aren
05/01/2022 6 2102 Accounts Payable 2102 30.400.000 Pembelian TV Androis 50 inch dari Pondok Aren

06/01/2022 7 1103 Accounts Receivable 1103 24.500.000 Penjualan ke Toko Ponjay


06/01/2022 7 4101 Sales 4101 24.500.000 Penjualan ke Toko Ponjay
06/01/2022 7 4201 Cost of Merchandise Sold 4201 17.500.000 Penjualan ke Toko Ponjay
06/01/2022 7 1106 Merchandise Inventory 1106 17.500.000 Penjualan ke Toko Ponjay

07/01/2022 8 2102 Accounts Payable 2102 7.600.000 Retur Ke Pondok Aren


07/01/2022 8 1106 Merchandise Inventory 1106 7.600.000 Retur Ke Pondok Aren

08/01/2022 9 2102 Accounts Payable 2102 38.000.000 Bayar ke Bintaro


08/01/2022 9 5208 Bank Administration Charge 5208 6.500 Bayar ke Bintaro
08/01/2022 9 1102 Cash in Bank 1102 37.251.500 Bayar ke Bintaro
08/01/2022 9 1106 Merchandise Inventory 1106 755.000 Bayar ke Bintaro

15/01/2022 10 2102 Accounts Payable 2102 22.800.000 Bayar ke Pondok Aren


15/01/2022 10 5208 Bank Administration Charge 5208 6.500 Bayar ke Pondok Aren
15/01/2022 10 1102 Cash in Bank 1102 22.350.500 Bayar ke Pondok Aren
15/01/2022 10 1106 Merchandise Inventory 1106 456.000 Bayar ke Pondok Aren

16/01/2022 11 1102 Cash in Bank 1102 24.500.000 Pembayaran ke Toko Pondok Jaya
16/01/2022 11 1103 Accounts Receivable 1103 24.500.000 Pembayaran ke Toko Pondok Jaya

16/01/2022 12 1105 Notes Receivable 1105 73.500.000 Penjualan ke Toko Taman


16/01/2022 12 4101 Sales 4101 73.500.000 Penjualan ke Toko Taman
16/01/2022 12 4201 Cost of Merchandise Sold 4201 52.500.000 Penjualan ke Toko Taman
16/01/2022 12 1106 Merchandise Inventory 1106 52.500.000 Penjualan ke Toko Taman

17/01/2022 13 5107 Repairs and Maintenance Expense 5107 1.500.000 Servis Truk
17/01/2022 13 1102 Cash in Bank 1102 1.500.000 Servis Truk
hal 2 I 4
Tanggal Nomor Bukti Kode dan Nama Akun Ref Debit Kredit Keterangan Transaksi

19/01/2022 13 1103 Accounts Receivable 1103 52.500.000 Penjualan ke Toko Aman secara Notes Receivable
19/01/2022 13 4101 Sales 4101 52.500.000 Penjualan ke Toko Aman secara Notes Receivable
19/01/2022 13 4201 Cost of Merchandise Sold 4201 37.500.000 Penjualan ke Toko Aman secara Notes Receivable
19/01/2022 13 1106 Merchandise Inventory 1106 37.500.000 Penjualan ke Toko Aman secara Notes Receivable

22/01/2022 14 1103 Accounts Receivable 1103 52.500.000 Penjualan ke Toko Kita


22/01/2022 14 4101 Sales 4101 52.500.000 Penjualan ke Toko Kita
22/01/2022 14 4201 Cost of Merchandise Sold 4201 37.500.000 Penjualan ke Toko Kita
22/01/2022 14 1106 Merchandise Inventory 1106 37.500.000 Penjualan ke Toko Kita

23/01/2022 15 1102 Cash in Bank 1102 22.050.000 Penjualan ke Toko Safari


23/01/2022 15 4101 Sales 4101 22.050.000 Penjualan ke Toko Safari
23/01/2022 15 4201 Cost of Merchandise Sold 4201 15.750.000 Penjualan ke Toko Safari
23/01/2022 15 1106 Merchandise Inventory 1106 15.750.000 Penjualan ke Toko Safari

28/01/2022 16 4102 Sales Return and Allowances 4102 10.500.000 Retur dari Toko Kita
28/01/2022 16 1103 Accounts Receivable 1103 10.500.000 Retur dari Toko Kita
28/01/2022 16 1106 Merchandise Inventory 1106 7.500.000 Retur dari Toko Kita
28/01/2022 16 4201 Cost of Merchandise Sold 4201 7.500.000 Retur dari Toko Kita

25/01/2022 17 2101 Salaries and Wages Payable 2101 2.500.000 Gaji Karyawan
25/01/2022 17 5101 Sales Salaries Expense 5101 8.000.000 Gaji Karyawan
25/01/2022 17 5201 Office Salaries Expemse 5201 2.000.000 Gaji Karyawan
25/01/2022 17 1102 Cash in Bank 1102 12.500.000 Gaji Karyawan

30/01/2022 18 1106 Merchandise Inventory 1106 38.000.000 Pembelian TV dari Pondok Aren
30/01/2022 18 2102 Accounts Payable 2102 38.000.000 Pembelian TV dari Pondok Aren

31/01/2022 19 5107 Repairs and Maintenance Expense 5107 400.000 Servis AC


31/01/2022 19 1101 Cash on Hand 1101 400.000 Servis AC

31/01/2022 20 5299 Miscellaneous Administrative Expense 5299 150.500 Beban Parkir Kantor
31/01/2022 20 1101 Cash on Hand 1101 150.500 Beban Parkir Kantor

31/01/2022 21 5199 Miscellaneous Selling Expense 5199 5.000.000 Beban Bensin Pengiriman
31/01/2022 21 1101 Cash on Hand 1101 5.000.000 Beban Bensin Pengiriman

31/01/2022 22 3102 Nona Afrin, Withdrawal 3102 5.000.000 Penarikan Nona Afrin
31/01/2022 22 1102 Cash in Bank 1102 5.000.000 Penarikan Nona Afrin
hal 3 I 4
Tanggal Nomor Bukti Kode dan Nama Akun Ref Debit Kredit Keterangan Transaksi

31/01/2022 23 5206 Office Supplies Expense 5206 3.100.000 Beban Penggunaan ATK
31/01/2022 23 1107 Office Supplies 1107 3.100.000 Beban Penggunaan ATK

31/01/2022 24 5106 Store Supplies Expense 5106 4.600.000 Beban Penggunaan Roll
31/01/2022 24 1108 Store Supplies 1108 4.600.000 Beban Penggunaan Roll

31/01/2022 25 5202 Rent Expense 5202 5.000.000 Beban Sewa Ruko


31/01/2022 25 1110 Prepaid Rent 1110 5.000.000 Beban Sewa Ruko

31/01/2022 26 5205 Insurance Expense 5205 175.000 Beban Asuransi


31/01/2022 26 1109 Prepaid Insurance 1109 175.000 Beban Asuransi

31/01/2022 27 5203 Depreciation Expense - Office Equipment 5203 625.000 Beban Penyusutan Office Equipment
31/01/2022 27 1203 Accumulated Depreciation - Office Equipment 1203 625.000 Beban Penyusutan Office Equipment

31/01/2022 28 5103 Depreciation Expense - store Equipment 5103 937.500 Beban Penyusutan Store Equipment
31/01/2022 28 1205 Accumulated Depreciation - Store Equipment 1205 937.500 Beban Penyusutan Store Equipment

31/01/2022 29 5104 Depreciation Expense - Delivery Truck 5104 1.250.000 Beban Penyusutan Delivery Truck
31/01/2022 29 1207 Accumulated Depreciation - Delivery Truk 1207 1.250.000 Beban Penyusutan Delivery Truck

31/01/2022 30 5204 Depreciation Expense - Building 5204 2.500.000 Beban Penyusutan Building
31/01/2022 30 1209 Accumulated Depreciation - Building 1209 2.500.000 Beban Penyusutan Building

31/01/2022 31 5101 Sales Salaries Expense 5101 1.900.000 Hutang gaji pegawai
31/01/2022 31 5201 Office Salaries Expemse 5201 500.000 Hutang gaji pegawai
31/01/2022 31 2101 Salaries and Wages Payable 2101 2.400.000

31/01/2022 32 1112 Interest Receivable 1112 367.500 Pendapatan Bunga


31/01/2022 32 6101 Interest Revenue 6101 367.500 Pendapatan Bunga

hal 4 I 4
UD Sukses
Neraca Saldo setelah Penyesuaian

Neraca Percobaan Saldo


Kode dan Nama Akun
Debit Kredit Debit Kredit Saldo Normal Jumlah
1 1101 Cash on Hand 10.000.000 7.300.500 2.699.500 - Debit 2.699.500
2 1102 Cash in Bank 145.550.000 87.852.000 57.698.000 - Debit 57.698.000
3 1103 Accounts Receivable 174.500.000 35.000.000 139.500.000 - Debit 139.500.000
4 1104 Allowance for Doubtful Accounts - - - - Kredit -
5 1105 Notes Receivable 73.500.000 - 73.500.000 - Debit 73.500.000
6 1106 Merchandise Inventory 317.650.000 169.561.000 148.089.000 - Debit 148.089.000
7 1107 Office Supplies 3.350.000 3.100.000 250.000 - Debit 250.000
8 1108 Store Supplies 5.100.000 4.600.000 500.000 - Debit 500.000
9 1109 Prepaid Insurance 13.650.000 175.000 13.475.000 - Debit 13.475.000
10 1110 Prepaid Rent 55.000.000 5.000.000 50.000.000 - Debit 50.000.000
11 1111 Prepaid Advertising - - - - Debit -
12 1112 Interest Receivable 367.500 - 367.500 - Debit 367.500
13 1201 Land 500.000.000 - 500.000.000 - Debit 500.000.000
14 1202 Office Equipment 66.000.000 - 66.000.000 - Debit 66.000.000
15 1203 Accumulated Depreciation - Office Equipment - 15.625.000 - 15.625.000 Kredit 15.625.000
16 1204 Store Equipment 99.000.000 - 99.000.000 - Debit 99.000.000
17 1205 Accumulated Depreciation - Store Equipment - 23.437.500 - 23.437.500 Kredit 23.437.500
18 1206 Delivery Truck 150.000.000 - 150.000.000 - Debit 150.000.000
19 1207 Accumulated Depreciation - Delivery Truk - 31.250.000 - 31.250.000 Kredit 31.250.000
20 1208 Building 615.000.000 - 615.000.000 - Debit 615.000.000
21 1209 Accumulated Depreciation - Building - 62.500.000 - 62.500.000 Kredit 62.500.000
22 2101 Salaries and Wages Payable 2.500.000 4.900.000 - 2.400.000 Kredit 2.400.000
23 2102 Accounts Payable 68.400.000 143.900.000 - 75.500.000 Kredit 75.500.000
24 2103 Electricity and telephone Payable - - - - Kredit -
25 2104 Unearned Rent Revenue - - - - Kredit -
26 2105 Interest Payable - - - - Kredit -
27 2106 Sales Tax Payable - - - - Kredit -
28 3101 Nona Afrin, Capital - 1.689.100.000 - 1.689.100.000 Kredit 1.689.100.000
29 3102 Nona Afrin, Withdrawal 5.000.000 - 5.000.000 - Debit 5.000.000
30 3103 Income Summary - - - - Debit -
31 4101 Sales - 225.050.000 - 225.050.000 Kredit 225.050.000
32 4102 Sales Return and Allowances 10.500.000 - 10.500.000 - Debit 10.500.000
33 4103 Sales Discounts - - - - Debit -
34 4201 Cost of Merchandise Sold 160.750.000 7.500.000 153.250.000 - Debit 153.250.000
35 5101 Sales Salaries Expense 9.900.000 - 9.900.000 - Debit 9.900.000
36 5102 Advertising Expense - - - - Debit -
37 5103 Depreciation Expense - store Equipment 937.500 - 937.500 - Debit 937.500
38 5104 Depreciation Expense - Delivery Truck 1.250.000 - 1.250.000 - Debit 1.250.000
39 5105 Delivery Expense - - - - Debit -
40 5106 Store Supplies Expense 4.600.000 - 4.600.000 - Debit 4.600.000
41 5107 Repairs and Maintenance Expense 1.900.000 - 1.900.000 - Debit 1.900.000
42 5199 Miscellaneous Selling Expense 5.000.000 - 5.000.000 - Debit 5.000.000
43 5201 Office Salaries Expemse 2.500.000 - 2.500.000 - Debit 2.500.000
44 5202 Rent Expense 5.000.000 - 5.000.000 - Debit 5.000.000
45 5203 Depreciation Expense - Office Equipment 625.000 - 625.000 - Debit 625.000
46 5204 Depreciation Expense - Building 2.500.000 - 2.500.000 - Debit 2.500.000
47 5205 Insurance Expense 175.000 - 175.000 - Debit 175.000
48 5206 Office Supplies Expense 3.100.000 - 3.100.000 - Debit 3.100.000
49 5207 Electricity and telephone Expense 2.750.000 - 2.750.000 - Debit 2.750.000
50 5208 Bank Administration Charge 13.000 - 13.000 - Debit 13.000
51 5209 Bad Debt Expense - - - - Debit -
52 5299 Miscellaneous Administrative Expense 150.500 - 150.500 - Debit 150.500
53 6101 Interest Revenue - 367.500 - 367.500 Kredit 367.500
54 6102 Gain on Sale of Store Equipment - - - - Kredit -
55 6103 Interest Expense - - - - Debit -
56 6201 Loss on Disposal of Store Equipment - - - - Debit -
TOTAL 2.516.218.500 2.516.218.500 2.125.230.000 2.125.230.000
UD Sukses BALANCE
BUKU JURNAL 0

Tanggal Nomor Bukti Kode dan Nama Akun Ref Debit Kredit Keterangan Transaksi
31/12/2023 33 4101 Sales Rp 225.050.000,00 Jurnal Penutup
31/12/2023 33 6101 Interest Revenue Rp 367.500,00 Jurnal Penutup
31/12/2023 33 3103 Income Summary Rp 225.417.500,00 Jurnal Penutup

31/12/2023 33 3103 Income Summary Rp 204.151.000,00 Jurnal Penutup


31/12/2023 33 4102 Sales Return and Allowances Rp 10.500.000,00 Jurnal Penutup
31/12/2023 33 4103 Sales Discounts Rp - Jurnal Penutup
31/12/2023 33 4201 Cost of Merchandise Sold Rp 153.250.000,00 Jurnal Penutup
31/12/2023 33 5101 Sales Salaries Expense Rp 9.900.000,00 Jurnal Penutup
31/12/2023 33 5102 Advertising Expense Rp - Jurnal Penutup
31/12/2023 33 5103 Depreciation Expense - store Equipment Rp 937.500,00 Jurnal Penutup
31/12/2023 33 5104 Depreciation Expense - Delivery Truck Rp 1.250.000,00 Jurnal Penutup
31/12/2023 33 5105 Delivery Expense Rp - Jurnal Penutup
31/12/2023 33 5106 Store Supplies Expense Rp 4.600.000,00 Jurnal Penutup
31/12/2023 33 5107 Repairs and Maintenance Expense Rp 1.900.000,00 Jurnal Penutup
31/12/2023 33 5199 Miscellaneous Selling Expense Rp 5.000.000,00 Jurnal Penutup
31/12/2023 33 5201 Office Salaries Expemse Rp 2.500.000,00 Jurnal Penutup
31/12/2023 33 5202 Rent Expense Rp 5.000.000,00 Jurnal Penutup
31/12/2023 33 5203 Depreciation Expense - Office Equipment Rp 625.000,00 Jurnal Penutup
31/12/2023 33 5204 Depreciation Expense - Building Rp 2.500.000,00 Jurnal Penutup
31/12/2023 33 5205 Insurance Expense Rp 175.000,00 Jurnal Penutup
31/12/2023 33 5206 Office Supplies Expense Rp 3.100.000,00 Jurnal Penutup
31/12/2023 33 5207 Electricity and telephone Expense Rp 2.750.000,00 Jurnal Penutup
31/12/2023 33 5209 Bad Debt Expense Rp - Jurnal Penutup
31/12/2023 33 5299 Miscellaneous Administrative Expense Rp 150.500,00 Jurnal Penutup
31/12/2023 33 5208 Bank Administration Charge Rp 13.000,00 Jurnal Penutup

31/12/2023 33 3103 Income Summary Rp 21.266.500,00 Jurnal Penutup


31/12/2023 33 3101 Nona Afrin, Capital Rp 21.266.500,00 Jurnal Penutup

31/12/2023 33 3101 Nona Afrin, Capital Rp 5.000.000,00 Jurnal Penutup


31/12/2023 33 3102 Nona Afrin, Withdrawal Rp 5.000.000,00 Jurnal Penutup
UD Sukses
Neraca Saldo setelah Penutupan

Post Neraca Percobaan Saldo


Kode dan Nama Akun
Reff Debit Kredit Debit Kredit
Ref Debit Kredit
1 1101 Cash on Hand 5505 10000000 7.300.500 2.699.500 -
2 1102 Cash in Bank 12122 145550000 87.852.000 57.698.000 -
3 1103 Accounts Receivable 6618 174500000 35.000.000 139.500.000 -
4 1104 Allowance for Doubtful Accounts 1104 - -
5 1105 Notes Receivable 2210 73.500.000 73.500.000 -
6 1106 Merchandise Inventory 14378 317650000 169.561.000 148.089.000 -
7 1107 Office Supplies 3321 3350000 3.100.000 250.000 -
8 1108 Store Supplies 3324 5100000 4.600.000 500.000 -
9 1109 Prepaid Insurance 2218 13650000 175.000 13.475.000 -
10 1110 Prepaid Rent 2220 55000000 5.000.000 50.000.000 -
11 1111 Prepaid Advertising 1111 - -
12 1112 Interest Receivable 2224 367.500 367.500 -
13 1201 Land 1201 500000000 500.000.000 -
14 1202 Office Equipment 1202 66000000 66.000.000 -
15 1203 Accumulated Depreciation - Office Equipment2406 15.625.000 - 15.625.000
16 1204 Store Equipment 1204 99000000 99.000.000 -
17 1205 Accumulated Depreciation - Store Equipment2410 23.437.500 - 23.437.500
18 1206 Delivery Truck 1206 150000000 150.000.000 -
19 1207 Accumulated Depreciation - Delivery Truk 2414 31.250.000 - 31.250.000
20 1208 Building 1208 615000000 615.000.000 -
21 1209 Accumulated Depreciation - Building 2418 62.500.000 - 62.500.000
22 2101 Salaries and Wages Payable 6303 2.500.000 4.900.000 - 2.400.000
23 2102 Accounts Payable 14714 68.400.000 143.900.000 - 75.500.000
24 2103 Electricity and telephone Payable 2103 - -
25 2104 Unearned Rent Revenue 2104 - -
26 2105 Interest Payable 2105 - -
27 2106 Sales Tax Payable 2106 - -
28 3101 Nona Afrin, Capital 3101 Rp 5.000.000,00 1.710.366.500 - 1.705.366.500
29 5207 Electricity and telephone Expense 10414 2.750.000 Rp 2.750.000,00 - -
30 4101 Sales 20505 Rp 225.050.000,00 225.050.000 - -
31 4103 Sales Discounts Rp - - -
32 4201 Cost of Merchandise Sold 25206 160.750.000 160.750.000 - -
33 5208 Bank Administration Charge 10416 13.000 Rp 13.000,00 - -
34 5107 Repairs and Maintenance Expense 10214 1.900.000 Rp 1.900.000,00 - -
35 3103 Income Summary Rp 225.417.500,00 Rp 225.417.500,00 - -
36 4102 Sales Return and Allowances 4102 10.500.000 Rp 10.500.000,00 - -
37 5101 Sales Salaries Expense 10202 9.900.000 Rp 9.900.000,00 - -
38 5201 Office Salaries Expemse 10402 2.500.000 Rp 2.500.000,00 - -
39 5209 Bad Debt Expense Rp - - -
40 5299 Miscellaneous Administrative Expense 5299 150.500 Rp 150.500,00 - -
41 5199 Miscellaneous Selling Expense 5199 5.000.000 Rp 5.000.000,00 - -
42 3102 Nona Afrin, Withdrawal 3102 5.000.000 Rp 5.000.000,00 - -
43 5206 Office Supplies Expense 5206 3.100.000 Rp 3.100.000,00
44 5105 Delivery Expense Rp -
45 5106 Store Supplies Expense 5106 4.600.000 Rp 4.600.000,00
46 5202 Rent Expense 5202 5.000.000 Rp 5.000.000,00
47 5205 Insurance Expense 5205 175.000 Rp 175.000,00
48 5203 Depreciation Expense - Office Equipment 5203 625.000 Rp 625.000,00
49 5102 Advertising Expense Rp -
50 5103 Depreciation Expense - store Equipment 5103 937.500 Rp 937.500,00
51 5104 Depreciation Expense - Delivery Truck 5104 1.250.000 Rp 1.250.000,00
52 5204 Depreciation Expense - Building 5204 2.500.000 Rp 2.500.000,00
53 6101 Interest Revenue 6101 Rp 367.500,00 367.500

TOTAL 2.972.053.500 2.972.053.500 1.916.079.000 1.916.079.000

You might also like