Tugas 3 Maret 2017

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