ACCOUNT

Charts of account
101
112
128
129
130
157
158
201
212
301
302
400
401
402
500
501
502
503
504
505

Account titles
Cash
Account Receivable
Supplies
Inventory
Prepaid insurance
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Salaries and wages payable
Owner's capital
Owner's drawings
Sales revenue
Sales discount
Sales return and allowance
Cost of good sold
Electricity expense
Supplies expense
Depreciation expense
Insurance expense
Salaries and wages expense

Chart of Accounts
101
Cash
112
Account Receivable
128
Supplies
129
Inventory
130
Prepaid insurance
157
Equipment
158
Accumulated Depreciation - Equipment
201
Accounts Payable
212
Salaries and wages payable
301
Owner's capital
302
Owner's drawings
400
Sales revenue
401
Sales discount
402
Sales return and allowance
500
Cost of good sold
501
Electricity expense
502
Supplies expense
503
Depreciation expense
504
Insurance expense
505
Salaries and wages expense

Boas Shop
Trial Balance
March 1, 2015
Number of accounts
101
112
128
129
130
157
158
201
212
301
302
400
401
402
500
501
502
503
504
505

Boas Shop
Trial Balance
March 1, 2015
Account titles
Cash
Account Receivable
Supplies
Inventory
Prepaid insurance
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Salaries and wages payable
Owner's capital
Owner's drawings
Sales revenue
Sales discount
Sales return and allowance
Cost of good sold
Electricity expense
Supplies expense
Depreciation expense
Insurance expense
Salaries and wages expense

Rp
Rp
Rp
Rp
Rp
Rp

Rp

Debit
25,000,000
400,000
700,000
2,665,000
1,000,000
14,400,000

44,165,000

Credit

Rp
Rp

480,000
1,200,000

Rp

42,485,000

Rp

44,165,000

In
Inventory
Code
A101
B101
C101
D101
E101

Inventory
Barang
Barang
Barang
Barang
Barang

A
B
C
D
E

Purchase Cost Purchase cost

(old)
(new)
Rp
Rp
Rp
Rp
Rp

15,000
17,000
35,000
30,000
27,000

Rp
Rp

Average Cost

15,000 Rp
Rp
37,000 Rp
Rp
Rp

15,000
17,000
35,000
30,000
27,000

Boas Shop
Inventory Schedule
March-15
Quantity (unit)
Sales Cost
Beginning
Purchase
Sales
Rp
Rp
Rp
Rp
Rp

18,000
20,400
42,000
36,000
32,400

10
15
20
25
30

60
0
0
0
0

0
0
0
0
0

Ending
70
15
20
25
30

Beginning
Rp
Rp
Rp
Rp
Rp

150,000
255,000
700,000
750,000
810,000

Cost (Rupiah)
Purchase
Sales
Rp
Rp
Rp
Rp
Rp

900,000
-

Rp
Rp
Rp
Rp
Rp

Ending
-

Rp 1,050,000
Rp
255,000
Rp
700,000
Rp
750,000
Rp
810,000

Date
1 Maret
3 Maret
10
13
15
20
22

Maret
Maret
Maret
Maret
Maret

Explanation
Membeli inventory A101
Menjual inventory A101
Membeli equipment
Mengambil keperluan pribadi
Membeli inventory C101
Membayar listrik
Menjual inventory C101

25 Maret

Retur inventory C101

29 Maret

Menerima pelunasan C101

30 Maret

Membayar gaji

Inventory Code
A101
A101
A101

C101
C101
C101
C101
C101
C101

Boas Shop
General Journal
March-15
Quantity
60
30
30

20
25
25
5
5
20

Debet
Ref
Account titles
129 Inventory
101 Cash
500 Cost of good sold
157 Equipment
302 Owner's drawings
129 Inventory
501 Electricity expense
112 Account Receivable
500 Cost of good sold
402 Sales return and allowance
129 Inventory
101 Cash
401 Sales discount
505 Salaries and wages expense

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
900,000
540,000
450,000
10,000,000
1,500,000
740,000
445,000
1,050,000
875,000
210,000
175,000
823,200
16,800
2,000,000
19,725,000

Credit
Account titles

Ref
101 Cash
400 Sales revenue
129 Inventory
101 Cash
101 Cash
101 Cash
101 Cash
400 Sales revenue
129 Inventory
101 Cash
500 Cost of good sold
112 Account Receivable
101 Cash

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Balance
900,000
540,000
450,000
10,000,000
1,500,000
740,000
445,000
1,050,000
875,000
210,000
175,000
840,000
2,000,000
19,725,000

Date
31 Maret
31 Maret

Explanation
Depresiasi equipment
1/10 prepaid insurance
menjadi beban

Deb
Ref
503
504

Boas Shop
Adjusting Entries
March-15
Debet
Account Titles
Depreciation expense

C
Rp

Balance
240,000

Ref
158

Insurance expense

Rp

100,000

130

Credit
Account Titles
Accumulated Depreciation - Equipment

Rp

Balance
240,000

Prepaid insurance

Rp

100,000

Boas Shop
General Ledger
March 31, 2015
101 Cash
Date

Explanation

1 Maret
3 Maret
10 Maret
13 Maret
15 Maret
20 Maret

Membeli inventory A101

Menjual inventory A101
Membeli equipment
Mengambil keperluan pribadi
Membeli inventory C101
Membayar listrik

25 Maret
29 Maret

Retur inventory C101

Menerima pelunasan C101

30 Maret

Membayar gaji

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

540,000
823,200
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp

1,363,200

Beginning Balance

Rp

Credit

25,000,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

900,000
10,000,000
1,500,000
740,000
445,000
210,000
2,000,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

24,100,000
24,640,000
14,640,000
13,140,000
12,400,000
11,955,000
11,955,000
11,745,000
12,568,200
12,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200
10,568,200

Rp
Rp
Rp

- Rp
- Rp
15,795,000 Rp

10,568,200
10,568,200
(14,431,800)

Boas Shop
General Ledger
March 31, 2015
112 Account Receivable
Date

Explanation

22 Maret

Menjual inventory C101

29 Maret

Menerima pelunasan C101

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,050,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

1,050,000

Beginning Balance

Rp

Credit

400,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

840,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

400,000
400,000
400,000
400,000
400,000
400,000
400,000
1,450,000
1,450,000
1,450,000
1,450,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000
610,000

Rp
Rp
Rp
Rp
Rp
Rp

840,000

Rp
Rp
Rp
Rp
Rp
Rp

610,000
610,000
610,000
610,000
610,000
210,000

Boas Shop
General Ledger
March 31, 2015
128 Supplies
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

700,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000
700,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

700,000
700,000
700,000
700,000
700,000
-

Boas Shop
General Ledger
March 31, 2015
129 Inventory
Date

Explanation

1 Maret

Membeli inventory A101

15 Maret

Membeli inventory C101

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

900,000
740,000
175,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

1,815,000

Beginning Balance

Rp

Credit

2,665,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

450,000
875,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

3,565,000
3,565,000
3,115,000
3,115,000
3,115,000
3,855,000
3,855,000
3,855,000
2,980,000
2,980,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
3,155,000

Rp
Rp
Rp
Rp
Rp
Rp

1,325,000

Rp
Rp
Rp
Rp
Rp
Rp

3,155,000
3,155,000
3,155,000
3,155,000
3,155,000
490,000

Boas Shop
General Ledger
March 31, 2015
130 Prepaid insurance
Date

31 Maret

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
1/10 prepaid insurance menjadi be Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

1,000,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

100,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000
900,000

Rp
Rp
Rp
Rp
Rp
Rp

100,000

Rp
Rp
Rp
Rp
Rp
Rp

900,000
900,000
900,000
900,000
900,000
(100,000)

Boas Shop
General Ledger
March 31, 2015
157 Equipment
Date

10 Maret

Explanation

Membeli equipment

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

10,000,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

10,000,000

Beginning Balance

Rp

Credit

14,400,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

14,400,000
14,400,000
14,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
24,400,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

24,400,000
24,400,000
24,400,000
24,400,000
24,400,000
10,000,000

Boas Shop
General Ledger
March 31, 2015
158 Accumulated Depreciation - Equipment
Date

31 Maret

Explanation

Depresiasi equipment

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

480,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

240,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000

Rp
Rp
Rp
Rp
Rp
Rp

240,000

Rp
Rp
Rp
Rp
Rp
Rp

720,000
720,000
720,000
720,000
720,000
240,000

Boas Shop
General Ledger
March 31, 2015
201 Accounts Payable
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

1,200,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
1,200,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

1,200,000
1,200,000
1,200,000
1,200,000
1,200,000
-

Boas Shop
General Ledger
March 31, 2015
212 Salaries and wages payable
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

Boas Shop
General Ledger
March 31, 2015
301 Owner's capital
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

42,485,000
Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
42,485,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

42,485,000
42,485,000
42,485,000
42,485,000
42,485,000
-

Boas Shop
General Ledger
March 31, 2015
302 Owner's drawings
Date

13 Maret

Explanation

Mengambil keperluan pribadi

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,500,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

1,500,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000

Boas Shop
General Ledger
March 31, 2015
400 Sales revenue
Date

Explanation

3 Maret

Menjual inventory A101

22 Maret

Menjual inventory C101

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

540,000
1,050,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

540,000
540,000
540,000
540,000
540,000
540,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000

Rp
Rp
Rp
Rp
Rp
Rp

1,590,000

Rp
Rp
Rp
Rp
Rp
Rp

1,590,000
1,590,000
1,590,000
1,590,000
1,590,000
1,590,000

Boas Shop
General Ledger
March 31, 2015
401 Sales discount
Date

30-Dec-1899

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
0 Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

16,800
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

16,800

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

16,800
16,800
16,800
16,800
16,800
16,800

Boas Shop
General Ledger
March 31, 2015
402 Sales return and allowance
Date

25 Maret

Explanation

Retur inventory C101

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

210,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

210,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000
210,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

210,000
210,000
210,000
210,000
210,000
210,000

Boas Shop
General Ledger
March 31, 2015
500 Cost of good sold
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

450,000
875,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

1,325,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

175,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

450,000
450,000
450,000
450,000
450,000
450,000
1,325,000
1,325,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000

Rp
Rp
Rp
Rp
Rp
Rp

175,000

Rp
Rp
Rp
Rp
Rp
Rp

1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000

Boas Shop
General Ledger
March 31, 2015
501 Electricity expense
Date

20 Maret

Explanation

Membayar listrik

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

445,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

445,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000
445,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

445,000
445,000
445,000
445,000
445,000
445,000

Boas Shop
General Ledger
March 31, 2015
502 Supplies expense
Date

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

Rp
Rp
Rp
Rp
Rp
Rp

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

Boas Shop
General Ledger
March 31, 2015
503 Depreciation expense
Date

31 Maret

Explanation

Depresiasi equipment

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

240,000
-

Total

Rp
Rp
Rp
Rp
Rp
Rp

240,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000
240,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

240,000
240,000
240,000
240,000
240,000
240,000

Boas Shop
General Ledger
March 31, 2015
504 Insurance expense
Date

31 Maret

Explanation

Debit
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
1/10 prepaid insurance menjadi be Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

100,000
-

Total

Rp
Rp
Rp
Rp
Rp
Rp

100,000

Beginning Balance

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

100,000
100,000
100,000
100,000
100,000
100,000

Boas Shop
General Ledger
March 31, 2015
505 Salaries and wages expense
Date

30 Maret

Explanation

Membayar gaji

Total

Boas Shop
General Ledger
March 31, 2015
Beginning Balance
Debit

Rp

Credit

Balance

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,000,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000

Rp
Rp
Rp
Rp
Rp
Rp

2,000,000

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000

Boas Shop
Income Statement
For The Month Ended March 31, 2015
Revenues
Sales revenue
Sales discount
Sales return and allowance
Cost of good sold
Gross Profit
Expenses
Electricity expense
Depreciation expense
Insurance expense
Salaries and wages expense
Total Expenses
Net Income (net loss)

Rp
Rp
Rp
Rp

1,590,000
(16,800)
(210,000)
(1,150,000)

Rp
Rp
Rp
Rp

445,000
240,000
100,000
2,000,000

nt
ch 31, 2015

Rp

Rp
Rp

213,200

2,785,000
(2,571,800)

Owner's capital, Maret 1

Net income (net loss)
Add: Investment by owner
Less: Owner's drawings
Owner's equity, Maret 31

Boas Shop
Statement of Owner's Equity
For The Month Ended March 31, 2015
Rp
42,485,000
Rp
(2,571,800)
Rp

(1,500,000)

2015

Rp

38,413,200

Boas Shop
Statement of Financial Position
March 31, 2015
ASSETS
Cash
Account Receivable
Supplies
Inventory
Prepaid insurance
Equipment
Accumulated Depreciation - Equipment
Total Assets
LIABILITIES AND OWNER'S EQUITY
Liabilities
Accounts Payable
Salaries and wages payable
Total Liabilities

Rp
Rp
Rp
Rp
Rp
Rp
Rp

10,568,200
610,000
700,000
3,155,000
900,000
24,400,000
(720,000)

Rp
Rp

1,200,000
-

Owner's Equity
Owner's capital
Rp
Total owner's equity
Total liabilities and owner's equity

38,413,200

Shop
ancial Position
1, 2015

Rp

1,200,000

Rp

38,413,200

Rp

39,613,200

Rp

39,613,200

Boas Shop
Statement of Cash Flow
For the month ended March 31, 2015
Cash flow from operating activities
Inflow:
Menjual inventory A101
Menerima pelunasan C101
Outflow:
Membeli inventory A101
Membeli inventory C101
Membayar listrik
Membeli equipment
Membayar gaji
Retur inventory C101
Net cash provided by operating activities

Rp
Rp

540,000
823,200

Rp
Rp
Rp
Rp
Rp
Rp

(900,000)
(740,000)
(445,000)
(10,000,000)
(2,000,000)
(210,000)

Rp

(1,500,000)

Cash flow from investing activities

Inflow:

Outflow:

Net cash used by investing activities

Cash flow from financing activities
Inflow:

Outflow:
Mengambil keperluan pribadi
Net cash provided by financing activities
Net increase in cash
Cash at beginning year
Cash at end of year

hop
Cash Flow
d March 31, 2015

Rp

Rp

Rp

(12,931,800)

(1,500,000)
Rp
Rp
Rp

(14,431,800)
25,000,000
10,568,200