WASERBA HUTAMA

GENERAL JOURNAL
AS MAY 2015
Page 20
DATE DESCRIPTION REF DEBIT CREDIT
1-May Rent Expense 5,000,000
Cash 5,000,000

3-May Merchandise Inventory 36,000,000

Account Payable 36,000,000

4-May Merchandise Inventory 600,000

Cash 600,000

6-May Account Receivable 68,500,000

Sales 68,500,000

Cost Of Goods Sold 41,000,000

Merchandise Inventory 41,000,000

7-May Cash 22,300,000

Account Receivable 22,300,000

10-May Cash 54,000,000

Sales 54,000,000

Cost Of Goods Sold 32,000,000

Merchandise Inventory 32,000,000

13-May Account Payable 36,000,000

Merchandise Inventory 720,000
Cash 35,280,000

14-May Sales Return 13,500,000

Account Receivable 13,500,000

Merchandise Inventory 8,000,000

Cost Of Goods Sold 8,000,000

15-May Advertising Expense 11,000,000

Cash 11,000,000

16-May Cash 53,900,000

Sales Discount 1,100,000
Account Receivable 55,000,000

19-May Merchandise Inventory 18,700,000

Cash 18,700,000

19-May Account Payable 33,450,000

Cash 33,450,000

Page 21
20-May Account Receivable 110,000,000
 Sales 110,000,000

Cost Of Goods Sold 70,000,000

Merchandise Inventory 70,000,000

21-May Account Receivable 2,300,000

Cash 2,300,000

21-May Cash 42,900,000

Account Receivable 42,900,000

21-May Merchandise Inventory 88,000,000

Account Payable 88,000,000

24-May Account Payable 5,000,000

Merchandise Inventory 5,000,000

26-May Sales Return 7,500,000

Cash 7,500,000

Merchandise Inventory 4,800,000

Cost Of Goods Sold 4,800,000

28-May Sales Salaries Expense 56,000,000

Cash 56,000,000

Office Salaries Expense 29,000,000

Cash 29,000,000

29-May Store Supplies 2,400,000

Cash 2,400,000

30-May Account Receivable 78,750,000

Sales 78,750,000

Cost Of Goods Sold 47,000,000

Merchandise Inventory 47,000,000

30-May Cash 111,200,000

Sales Discount 1,100,000
Account Receivable 112,300,000

31-May Account Payable 83,000,000

Merchandise Inventory 830,000
Cash 82,170,000
Account Name : Cash Account Number : 110
SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 83,600,000
1-May Rent Expense 20 5,000,000 78,600,000
4-May Merchandise Inventory 20 600,000 78,000,000
7-May Account Receivable 20 22,300,000 100,300,000
10-May Sales 20 54,000,000 154,300,000
13-May A/P/Merchandise Inven. 20 35,280,000 119,020,000
15-May Advertising Expense 20 11,000,000 108,020,000
16-May Sales Discount/A/R 20 53,900,000 161,920,000
19-May Merchandise Inventory 20 18,700,000 143,220,000
19-May Account Payable 20 33,450,000 109,770,000
21-May Account Receivable 21 2,300,000 107,470,000
21-May Account Receivable 21 42,900,000 150,370,000
26-May Sales Return 21 7,500,000 142,870,000
28-May Sales/Office Salaries Exp. 21 85,000,000 57,870,000
29-May Store Supplies 21 2,400,000 55,470,000
30-May Sales Discount/A/R 21 111,200,000 166,670,000
31-May A/P/Merchandise Inven. 21 82,170,000 84,500,000

Account Name : Account Receivable Account Number : 112

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 233,900,000
6-May Sales 20 68,500,000 302,400,000
7-May Cash 20 22,300,000 280,100,000
14-May Sales Return 20 13,500,000 266,600,000
16-May Cash/Sales Discount 20 55,000,000 211,600,000
20-May Sales 21 110,000,000 321,600,000
21-May Cash 21 2,300,000 323,900,000
21-May Cash 21 42,900,000 281,000,000
30-May Sales 21 78,750,000 359,750,000
30-May Cash/Sales Discount 21 112,300,000 247,450,000

Account Name : Merchandise Inventory Account Number : 115

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 602,400,000
3-May Account Payable 20 36,000,000 638,400,000
4-May Cash 20 600,000 639,000,000
6-May A/R/Sales/COGS 20 41,000,000 598,000,000
10-May Cash/Sales/COGS 20 32,000,000 566,000,000
13-May A/P/Cash 20 720,000 565,280,000
14-May Sales Return/A/R/COGS 20 8,000,000 573,280,000
19-May Cash 20 18,700,000 591,980,000
20-May A/R/Sales/COGS 21 70,000,000 521,980,000
21-May Account Payable 21 88,000,000 609,980,000
21-May Account Payable 21 5,000,000 604,980,000
26-May Sales Return/A/R/COGS 21 4,800,000 609,780,000
30-May A/R/Sales/COGS 21 47,000,000 562,780,000
31-May AP/Cash 21 830,000 561,950,000
31-May Adjustment 22 11,950,000 550,000,000

Account Name : Prepaid Insurance Account Number : 116

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 16,800,000
31-May Adjustment 22 12,000,000 4,800,000

Account Name : Store Supplies Account Number : 117

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 11,400,000
29-May Cash 21 2,400,000 13,800,000
31-May Adjustment 22 9,800,000 4,000,000

Account Name : Store Equipment Account Number : 123

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 569,500,000

Account Name : Acc. Dep Store Equipment Account Number : 124

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √
1-May Adjustment 22 14000000

Account Name : Account Payable Account Number : 210

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √
3-May Merchandise Inventory 20 36,000,000
13-May Merchandise Inventory/Cas 20 36,000,000
19-May Cash 20 33,450,000
21-May Merchandise Inventory 21 88,000,000
24-May Merchandise Inventory 21 5,000,000
31-May Merchandise Inventory/Cas 21 83,000,000

Account Name : Salaries Payable Account Number : 211

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
31-May Adjustment 22 13,600,000
Account Name : Mandala Capital Account Number : 310
SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √
31-May Closing/Income Summary 23 762,500,000
31-May Closing/Drawing 23 135,000,000

Account Name : Mandala Drawing Account Number : 311

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 135,000,000
1-May Closing/Capital 23 135,000,000

Account Name : Income Summary Account Number : 311

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
31-May Closing/Revenue 23 5,532,350,000
31-May Closing/Expense 23 4,769,850,000
31-May Closing/Capital 23 762,500,000

Account Name : Sales Account Number : 410

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √
6-May A/R/COGS/Merchandise Inv 20 68,500,000
10-May Cash/COGS/Merchandise In 20 54,000,000
20-May A/R/COGS/Merchandise Inv 21 110,000,000
30-May A/R/COGS/Merchandise Inv 21 78,750,000
31-May Closing 23 5,532,350,000

Account Name : Sales Return Account Number : 411

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
1-May Balance √ 92,700,000
14-May A/R/Merchandise Inven/CO 20 13,500,000 106,200,000
26-May Cash/Merchandise Inven/C 21 7,500,000 113,700,000
31-May Closing 23 113,700,000
Account Number : 110 Account Name : Sales Discount
SALDO
DATE DESCRIPTION REF DEBIT CREDIT
CREDIT
1-May Balance √
16-May Cash/A/R 20 1,100,000
30-May Cash/A/R 21 1,100,000
31-May Closing 23 61,600,000

Account Name : Cost Of Goods Sold

DATE DESCRIPTION REF DEBIT CREDIT

1-May Balance √
6-May A/R/Sales/Merchandise Inven 20 41,000,000
10-May Cash/Sales/Merchandise Inv 20 32,000,000
14-May Sales Return/A/R/Merchandis 20 8,000,000
20-May A/R/Sales/Merchandise Inven 21 70,000,000
26-May Sales Return/A/R/Merchandis 21 4,800,000
30-May A/R/Sales/Merchandise Inven 21 47,000,000
31-May Adjustment 22 11,950,000
31-May Closing 23 3,012,150,000
Account Number : 112
SALDO Account Name : Sale Salaries Expense
CREDIT
DATE DESCRIPTION REF DEBIT CREDIT

1-May Balance √
28-May Cash 21 56,000,000
31-May Adjustment 22 7,000,000
31-May Closing 23 727,800,000

Account Name : Advertising Expense

DATE DESCRIPTION REF DEBIT CREDIT

1-May Balance √
15-May Cash 20 11,000,000
31-May Closing 23 292,000,000
Account Number : 115
SALDO Account Name : Depreciation Expense
CREDIT
DATE DESCRIPTION REF DEBIT CREDIT
31-May Adjustment 22 14,000,000
31-May Closing 23 14,000,000

Account Name : Store Supplies Expense

DATE DESCRIPTION REF DEBIT CREDIT

31-May Adjustment 22 9,800,000
31-May Closing 23 9,800,000
 Account Name : Miscellaneous Selling Expense

DATE DESCRIPTION REF DEBIT CREDIT

1-May Balance √
31-May Closing 23 12,600,000

Account Number : 116 Account Name : Office Salaries Expense

SALDO
DATE DESCRIPTION REF DEBIT CREDIT
CREDIT
1-May Balance √
28-May Cash 21 29,000,000
31-May Adjustment 22 6,600,000
Account Number : 117 31-May Closing 23 417,700,000
SALDO
CREDIT Account Name : Rent Expense

DATE DESCRIPTION REF DEBIT CREDIT

1-May Balance √
1-May Cash 20 5,000,000
Account Number : 123 31-May Closing 23 88,700,000
SALDO
CREDIT Account Name : Insurance Expense

DATE DESCRIPTION REF DEBIT CREDIT

Account Number : 124 31-May Adjustment 22 12,000,000
SALDO 31-May Closing 23 12,000,000
CREDIT
56,700,000 Account Name : Miscellaneous Administrative Expense
70,700,000
DATE DESCRIPTION REF DEBIT CREDIT

Account Number : 210 1-May Balance √

SALDO 31-May Closing 23 7,800,000
CREDIT
96,600,000
132,600,000
96,600,000
63,150,000
151,150,000
146,150,000
63,150,000

Account Number : 211

SALDO
CREDIT
13,600,000
Account Number : 310
SALDO
CREDIT
685,300,000
###
###

Account Number : 311

SALDO
CREDIT

Account Number : 311

SALDO
CREDIT
###
762,500,000

Account Number : 410

SALDO
CREDIT
###
###
###
###
###

Account Number : 411

SALDO
CREDIT
Account Number : 412
SALDO
DEBIT CREDIT
59,400,000
60,500,000
61,600,000

Account Number : 510

SALDO
DEBIT CREDIT
2,823,000,000
2,864,000,000
2,896,000,000
2,888,000,000
2,958,000,000
2,953,200,000
3,000,200,000
3,012,150,000

Account Number : 520

SALDO
DEBIT CREDIT
664,800,000
720,800,000
727,800,000

Account Number : 521

SALDO
DEBIT CREDIT
281,000,000
292,000,000

Account Number : 522

SALDO
DEBIT CREDIT
14,000,000

Account Number : 523

SALDO
DEBIT CREDIT
9,800,000
Account Number : 529
SALDO
DEBIT CREDIT
12,600,000

Account Number : 530

SALDO
DEBIT CREDIT
382,100,000
411,100,000
417,700,000

Account Number : 531

SALDO
DEBIT CREDIT
83,700,000
88,700,000

Account Number : 532

SALDO
DEBIT CREDIT
12,000,000

Account Number : 539

SALDO
DEBIT CREDIT
7,800,000
 WASERBA HUTAMA
TRIAL BALANCE BEFORE ADJUSTMENT
AS MAY 31, 2015

No Account Tittle Debit Credit

110 Cash 84,500,000
112 Account Receivable 247,450,000
115 Merchandise Inventory 561,950,000
116 Prepaid Insurance 16,800,000
117 Store Supplies 13,800,000
123 Store Equipment 569,500,000
124 Acc Dep Store Equipment 56,700,000
210 Account Payable 63,150,000
211 Salaries Payable
310 Mandala Capital 685,300,000
311 Mandala Drawing 135,000,000
312 Income Summary
410 Sales 5,532,350,000
411 Sales Return 113,700,000
412 Sales Discount 61,600,000
510 Cost Of Goods Sold 3,000,200,000
520 Sales Salaries Expense 720,800,000
521 Advertising Expense 292,000,000
522 Depreciation Expense
523 Store Supplies Expense
529 Miscellaneous Selling Expen 12,600,000
530 Office Salaries Expense 411,100,000
531 Rent Expense 88,700,000
532 Insurance Expense
539 Miscellaneous Administrativ 7,800,000
TOTAL 6,337,500,000 6,337,500,000
 UD. FARAURZIAN
ADJUSMENT ENTRIES
FOR THE YEAR ENDED DES 31,2022
ITEM
Income summary
M . inventory
---------------------
M . inventory
Income summary
Insurance expenses
Prepaid insurance
(16.800.000 : 12 = 1.400.000 x 11 = 15.400.000)
Bad debt expenses
Allowance for bad debt
(247.450.000 x 3%)
Store supplies expenses
Store supplies
(13.800.000-2.800.000)
Depr. Exp of store equipment
Acc. Depr. Of store equipment
Sales salaries expenses
Office salaries expenses
Salaries payable
 UD. FARAURZIAN
ADJUSMENT ENTRIES
R THE YEAR ENDED DES 31,2022
DEBIT CREDIT
561.950.000
561.950.000

450.000.000
450.000.000
15.400.000
15.400.000

7.423.500
7.423.500

11.000.000
11.000.000

25.000.000
25.000.000
10.500.000
7.000.000
17.500.000
 SOAL UJIAN FINAL TEST DASAR-DASAR AKUNTANSI I
U D FARAURZIAN
WORK SHEET
FOR THE YEAR ENDED DECEMBER 31, 2022
Trial Balance Before Adjustment Adjustment Trial Balance Before Adjustment Income Statement Statement of Financial Position
No Account Tittle
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

110 Cash 90,000,000 90,000,000 90,000,000

112 Account Receivable 247,450,000 247,450,000 247,450,000
113 Allowance for bad debt 7,423,500 7,423,500 7,423,500
115 Merchandise Inventory 561,950,000 450,000,000 561,950,000 450,000,000 450,000,000
116 Prepaid Insurance 16,800,000 15,400,000 1,400,000 1,400,000
117 Store Supplies 13,800,000 11,000,000 2,800,000 2,800,000
123 Store Equipment 569,500,000 569,500,000 569,500,000
124 Acc Dep Store Equipment 56,700,000 25,000,000 81,700,000 81,700,000
210 Account Payable 63,150,000 63,150,000 63,150,000
211 Salaries Payable 17,500,000 17,500,000 17,500,000
310 Faraurzian Capital 690,800,000 690,800,000 690,800,000
311 Faraurzian Drawing 135,000,000 135,000,000 135,000,000
312 Income Summary 561,950,000 450,000,000 561,950,000 450,000,000 561,950,000 450,000,000
410 Sales 5,532,350,000 5,532,350,000 5,532,350,000
411 Sales Return 113,700,000 113,700,000 113,700,000
412 Sales Discount 61,600,000 61,600,000 61,600,000
510 Purchases 3,000,200,000 3,000,200,000 3,000,200,000
511 Purchases return & allowance 60,000,000 60,000,000 60,000,000
512 Purchase discount 50,000,000 50,000,000 50,000,000
513 Feight in 110,000,000 110,000,000 110,000,000
520 Sales Salaries Expense 720,800,000 10,500,000 731,300,000 731,300,000
521 Advertising Expense 292,000,000 292,000,000 292,000,000
522 Depreciation Expense 25,000,000 25,000,000 25,000,000
523 Store Supplies Expense 11,000,000 11,000,000 11,000,000
529 Miscellaneous Selling Expense 12,600,000 12,600,000 12,600,000
530 Office Salaries Expense 411,100,000 7,000,000 418,100,000 418,100,000
531 Rent Expense 88,700,000 88,700,000 88,700,000
532 Insurance Expense 15,400,000 15,400,000 15,400,000
539 Miscellaneous Administrative Expense 7,800,000 7,800,000 7,800,000
540 Bad debt expense 7,423,500 7,423,500 7,423,500
6,453,000,000 6,453,000,000 1,088,273,500 1,088,273,500 6,952,923,500 6,952,923,500 5,456,773,500 6,092,350,000 1,496,150,000 860,573,500
Net Income 635,576,500 635,576,500
DATE
31

31

31

31
 UD. FARAURZIAN
CLOSING ENTRIES
FOR THE YEAR ENDED DES 31,2020
ITEM DEBIT CREDIT
Sales 5,532,350,000
Purchases return & allowance 60,000,000
Purchase discount 50,000,000
income summary 5,642,350,000
Income summary 4,894,823,500
Sales Return 113,700,000
Sales Discount 61,600,000
Purchases 3,000,200,000
Feight in 110,000,000
Sales Salaries Expense 731,300,000
Advertising Expense 292,000,000
Depreciation Expense 25,000,000
Store Supplies Expense 11,000,000
Miscellaneous Selling Expense 12,600,000
Office Salaries Expense 418,100,000
Rent Expense 88,700,000
Insurance Expense 15,400,000
Miscellaneous Administrative Expense 7,800,000
Bad debt expense 7,423,500
Income summary 690,800,000
Faraurzian Capital 690,800,000
Faraurzian Capital 135,000,000
Faraurzian Drawing 135,000,000
 UD. FARAURZIAN
STATEMENT OFOWNER'S EQUITY
FOR THE YEAR ENDED DES 31,2020
Faraurzian Capital Jan 1, 2022 690,800,000
Net income 635,576,500
less : withdrawls 135,000,000
Increase in owner's equity 500,576,500
Faraurzian Capital Desn 1, 2022 1,191,376,500
 UD. FARAURZIAN
POST CLOSING TRIAL BALANCE
FOR THE YEAR ENDED DES 31,2020

DATE DESC DEBIT CREDIT

110 Cash 90,000,000
112 Account Receivable 247,450,000
113 Allowance for bad debt 7,423,500
115 Merchandise Inventory 450,000,000
116 Prepaid Insurance 1,400,000
117 Store Supplies 2,800,000
123 Store Equipment 569,500,000
124 Acc Dep Store Equipment 81,700,000
210 Account Payable 63,150,000
211 Salaries Payable 17,500,000
310 Faraurzian Capital 1,191,376,500
TOTAL : 1,361,150,000 1,361,150,000
 UD. FARAURZIAN
REVERSING ENTRIES
FOR THE YEAR ENDED DES 31,2020

ITEM DEBIT CREDIT

Salaries Payble 17,500,000
sales salaries expenses 10,500,000
office salaries expenses 7,000,000