GLOBAL DEPARTEMENT STORE " SUCCES" | |||
TRIAL BALANCE | |||
30 Juni 2006 | |||
No. Acc | Akun Name's | Debet($) | Credit ($) |
101 | Cash | 38,500 | |
102 | Marketable Securities | 25,000 | |
103 | Account Receivable | 17,800 | |
104 | Merchandise Inventory | 60,000 | |
105 | Store Supplies | 4,700 | |
121 | Office Equipment | 15,000 | |
122 | Accu.Depeciation Equipment | 3,000 | |
123 | Delivery Equipment | 180,000 | |
124 | Accu.Depeciation Delivery Equip | 18,000 | |
201 | Account Payable | 45,000 | |
202 | Notes Payable | 10,000 | |
301 | Abel Equity | 180,600 | |
302 | Abel Private | 4,500 | |
401 | Sales | 629,500 | |
402 | Sales Return And Allowance | 8,000 | |
403 | Sales Discount | 2,300 | |
501 | Purchase | 487,500 | |
502 | Purchase Return and Allowance | 6,500 | |
503 | Purchase Discount | 3,400 | |
504 | Freight in | 5,200 | |
511 | Salaries Expence | 26,500 | |
512 | Rent Expence | 18,000 | |
513 | Advertising Expence | 3,000 | |
GRAND TOTAL | 896,000 | 896,000 | |
Data Penyesuaian 30 Desember 2006 | |||
1. Persediaan Barang dagangan yang tersisa $ 60,300 | |||
2. Persediaan BHP $ 1,000 | (Barang Habis Pakai) Perlengkapan | ||
3. Penyusutan Peralatan Kantor 10% | |||
4. Penyusutan Kenderaan 10% | |||
5. Gaji Bulan Juni belum dibayar $ 2,500 | |||
6. Sewa dibayar tanggal 1 Juni 2006 sampai april 2007 | |||
7. Iklan yang sudah terbit4 kali yang direncanakan 5 kali | |||
diminta : | |||
1. Buat kertas kerja , Laporan Keuangan, Jurnal penutup, dengan | |||
menggunakan istilah akuntansi dan Menggunakan Metode Harga Pokok | |||
dan Iktisar Rugi Laba | |||
Istilah akuntansi yang baru dari Jurnal Penyesuaian : | |||
Cost of Goods sold | Supplies Store | ||
Merchandise Inventory 01 Dec '06 | Depreciation Equipment Expense | ||
Purchase | Accum.Depreciation Equipment | ||
Freight in | Depreciation Delivery Expence | ||
Purchase Return and Allowance | Accum.Depreciation Delivery | ||
Purchase Discount | Salaries Expence | ||
Merchandise Inventory | Salary Payable | ||
Cost of Goods sold | Prepaid Rent | ||
Supplies Expense | Rent Expence | ||
Profit or Loss summary | Prepaid Advertising | ||
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