Dea Chrestetia Setawan Sdooce sug Accounting Principles “Hat kersebut_ “meliputt Kee Penguxura jumtah Persediaa yan ~dijakoean pada Saat Perusahaan sedan harys diberi tc Lav pengxodean Sehingga _memudahtan perhikungan. a |b. Menentoean Kepemilizan Perseaioar yong berada aalam Perjalanae | keraapot Kecepakotan ancora Fenjval dan pémbei; mengena! a ~ Penanjian jual heli unto Penetapan hat tcepemilf ran. ___memudahtan 2 macam Perjonjion adalah |) ; a. FOB Shipping Foint a Ghar Kepemititon barang berpindeh dari penjual ke pambeli (_ pade raat barang heluar dan gudong penjual / barang i sudah ada di jaca pengiriman. | b. FOR Destination Shak kepemilikan barang berpindah dari penjval ke pembeli Pada soat barang Sampai digodang Pembeli - Zomanfaot dan penbuacan Sobsiaiay (eager 7 menpermudah idalam: Penyvsonan laporan kevangan Remsahaas: | Sempurna- | Vedge®. Sehingga pencatatan mendaparran hasil yang Semp: “Bhasil faporan menjadi raph dan -relevan b mempermudah Pencarian datadengan waktv yang tninire, manfaat dari Spectal jena encararad transaes) dalam | 9 -Pengelompoeean menjadi sistematiS © Froses laporan Kevangar bisa lebih cepat % Mempermudoh Proses memposting data ke bow besar G Mengurangi Teste fengub ahan data dan Penipven oleh pihar cereenty 3°. Eseablishment of Fes pon sibility _Membentean bonggrag jowab Kepado haryawan dertenw b: Segregnrion of duties dalam Sistem pengendalian Internal Lecdapak pemsth ah Gyas “o PAPERLINE Scanned with CamScannerdocumentation procedures GAtgunakon untuk mencater A tmenghindan pencatatan data Sebonyak 2 tale mor dotumen 2ehingga F9PO™ - d. Physical Controls Penjagaon oset aan memastita® “reestapan dan revia Akumansi Sepersi “safety depo sit bones. eee teseee ies ca eaten van E03 - “internal Verification @. \ndepen dent _ ~ Pemerit.saan diperitsa se secarq “bervala_ de ngan t mendadak oleh pervsahoan F Homan Fesource cont rou. __Memperhorikar Karyawan yang memegan a Feverjaan Karyowan Memberican Karyaw an warty ¥ mmelaevkan Pemeritsaan larar belareang. kas. “merntasi neve ue fefresht "g, soatt ~~ Fuohitening essence Tpaee | furchases ‘cost Of gooas Sold balance 30 00 . \eo ‘* 120-000 leo ® [28.000 y20 X 129-000 gox 12@-000 399 x129-000 | 399x129. :000 § ¥ 126-000 = 640-000 [54 *19-006 {245 X12 9.00 © * 31-603-000 lao * 9.000 = (S-¥5 000 Go x 124. O90) = 2 aa000 Scanned with CamScannerlox 29-000 : (.290.000 Bow oy} 28 xg .000 + 3-612.000 [6 *129 OOO COGS = 7.177.000 = Eff = 779-060 Sales: 553 ¥ 220-000 =_121.660.000 oy Gross polit + sales ~ Cast of goods sold - ' | i |- ¥ 121.660-000 ~71.177.000 = 50.483. 000 e[orivening Sleeping mask | Pore Quvant COs amount Beginning \ventoy] 1 ov 60 98.000] $+ 860.000 _| Purchases ~ 2 Nov 220 98-600 | 21.670-000 Goods avaibieforsale | 280 98.393 | 27-590:000 Ending inventory |aorov | C3) | g9.293-] (1.08.39) Cost of gooessold 167 16- 431-607 Sales» 167 x (69.000 = 28-223-000 Gross Profit: 2) 2g 223.000 ~ [6.431.607 4 FAL 791. 393 = 2 Fresh Seruns = Dare] Purchase s sales balance gvor 4 2 [350 _xlo1.d00 100-506 = 9 WYO x100.@98 = 48. 295-000 KJ 10] 200 K100:898 = 2017854 |ayo x 100.098. 2¥. 215.465] all gox ©s-000 | _ [32.0 (01-923=32. 6ISasr]" as|_ (7 *tos.one) 3 3 x101.654 B1830.45F | 27 10 *101-BS45 [018-58 [203 x fol ast 36.86I5TO 30] 20 x (01. 854+ 2037-090 |293 x o.grys Tohal 230 « PAPER Scanned with CamScannerEnding inventoy 22d. aaa @20 “Cost of goods soids 23 235.100 Date | @ cost Amount a inning inventory |i wov | Go | 95000 6760008 | ~Porchoses [awov | 800 os | 29.800-000 a Iswov | Go | aan | 7. d¥0-.00° Goods avaible forsale’ fignov | Cs) 99.002 (4g0.000) TSR] uae 1. 810.000 Ending inventory | sowov | (aes) [ 96-006 | (27. 360-000) Cost Of Good sold (co (4.580:000, > 150 * I$9-000 = 23850-0600 (lovov) sales = Gross prose = 28.050-000 ~ 14%. SS0-000 = 9.300000 soal2 0 i sales gounal coon recee ie Ges case oF aos 01d Gr) pate | Account debired | term [sates revenve Cer) inventory Cer) Woy | Ny-Vivi fPho 1° be 7.945 -000 W176 7-000 Frawov [PT Bike cowore |Ahoin/ao_ | 24° 950000 16 230-000 a 21 097-600 32.895:000 _ TOTAL. Porchare sournal pare Frecoune credicod Term | Tnuentoy Cor), Account payable (¢> zhon(3o__|__37- 764.000 oT towov | PT-Upseyle _sroval Scanned with CamScannercau ceceiges dovenel Se Z bate Tetedueed [ail Peco Sales See ate Taccount credie sai | Stni“account Cod acon Ce receive Cen) | revere CO) Seo fase cE ea 2 10v | Share apical ~ordinay| 5.00586 = inventors Cer “Ov | Toto Bre 7055 [750 650 Pr Bike tow |M-g7ece | __|wa7e.008 28 [hy viv 7.766.\00 [139 G00 |? 945-000 PT Give cower | 500-006 ‘5-508 G58 stl [erat Gi. 70.000 | 58505 _|2a.u15.000 [708050 pss com eseil tio 560) ses: Scanned with CamScannerCash ‘payment sournal . pate Pocoune ~__Jother account | Account cosh Aepieed Cor) Payable cord)| Cer) ls pov inventory YOO6 000 _ 4.096.000 22Nov PT.vpseye oe ar | _ Safones expense | 3.600.000 2s pov 2ZONov LeiNicces expense | 1-G20000 _ TOTAL 25+ 291-700 | 25.291 700 3.806.000 - | 25-29+-700 PT. NigsO idiary ledger - : Account recewable - e Ny Vive pate | Descriprion Debit: credit balance ov Il Sales 7-9XSLOO ay 7, 9us-000 | 2i_| Payment 79.000 | | ¢ ae a6 PT. Bike tO wort ; P h : Dare Descripcion Debit oredit olan . = a 22,280.20) oo | 1G gR0:000s, : 3. Fao .60d UNO “000 Scanned with CamScannerbez ase Seb SOG (clear = Aecount payatle Spe Topsvaie = St Description Debit credit palance Porchase 37.764.060 | 27. 764.000 Ferurns 2. 4g5.000 2.269.000 Payee at 24. 688.300 10. $80-700 { PT. Va Space Dace Deccriptian Debit Cred We Qane f nov IS Sales 4.086.000. 4.066.000 Scanned with CamScannerCosh loalance per bant seaterse ot (7-FOo 4-500 a in —~ recording Deposit se7, — recording NSF cheek 3.950 ame 26.417 “(ess _ Ove standing checks * ~ No 2190 (c.900) . No 1997 (200) NO 936 (3.200) NO 2010 (2-690) “NO 2310 (1.800 ) No 2289 C4250) Cas.aw) Adjusted cash balance per bant 83.477. Cash balance per book Coy ADO: ! Gleckton of Wik 18-700 _ Therese revenve 250 = Error recording 2.70 Error recording oustanding checks 3-000 Error recording 4-400 362, Tess: eee Enot recording (2340) trfor feCording NSE check (3-@50) Error, 19 recording check ay Fee ¢ bs) Bant service charge (20) 7 Gacy, ” Aapseed cosh balance per boot ee Scanned with CamScannerJournal cosh {8.700 vores receivable {3-700 cash 250 = interest reyenve 250 Cash 2700 Account receiva ble 2700 cash 2000 Account receivable 3000 cash Yeo Account Teceiva ble 4-800 Cash 362 Account receivable 362 account payable 2.340 cash : 2340 Account poyorwle 3.850 Cash : 3.8y6, Account Payable - Ts cash ms Fee cc? 6s 7 & cash Che Bane service charge Scanned with CamScannerFela || Accor! ceceivarie 300.000.000 Sales revenue 9/2 |lcash Account recewable 1 i } t t “Fhe || Account receivabie 96-000060 7 Sales revene soca Ct ee) - 104.000.000 i Recount receivavle. {04060000 Notes receivable ise 5a5505) Account teceivable 128-000.000 Motes receivable ~ PT. core W$-000 000) : 7 Account receivatle - \I5.000 -000 | = \ "Phe [Allon FOO desi accom emcee : Accovnt receivoble : 1 12010-6600 ! 7] || wotes receivable 1906005000 | Sales revenue 1.500.000 006 | Cosh — 16.670.05856 Incerest_ eevenve 15-00-00 Notes receivable l. 670.0s5,56 | Woves receivable: '200.009.000 cash 200,000.000 32/5 || Puowance For dovbt{u accoone 47-500 000 Accoune receivable 7.500.000 PAPERL Scanned with CamScannerMo - : |. $30.000-00 © Motes receivable 1$00 000 - 000 interece revenve $0-000-000 cee ie noes feceivable Gc0:000.000 ceePeeEet| Garewal e Saeevecce Joo 00d -COO J Account tecetvav © 9-500.000 [ __ Allowance for doubeful_accmunt 9.500.000 ‘ash g. 500-000 ! “Account receivable G.500 060 2g } po eney c 2 Pllousance for Povbtfel account 2 3g-800-000 8g-S00-000 2 a [ie0-00o as S oo 2 “Bad deb’ expense oS ae e Allowance For dou} Scanned with CamScanner