TOKO KENANGA

neraca percobaan / work sheet

per 31 Desember 2016
no keterangan neraca saldo penyesuaian

debet kredit debet kredit

1 cash 1,725,000
2 account receivable 2,765,450
3 Merchandise Inventory 5,560,900 4,220,000 5,560,900
4 prepaid insurance 600,000 200,000
5 prepaid rent 1,200,000 200,000
6 land 200,000
7 equipment 24,000,000
8 Accumulated Depr 9,000,000 1,200,000
9 Account Payable 4,500,000
10 Salaries Payable 350,000
11 Beta Capital 17,000,000
12 Sales 30,518,350
13 Sales Return 980,000
14 Purchases 15,500,000
15 Purchases discount 235,500
16 Freight in 1,100,000
17 Salaries expense 3,250,500
18 Rent expense 750,000 _ 200,000
Store supplies expense 95,000 _
Offce supplies expense 58,000 _
Depreciation exp Of Equipment 3,125,000 _ 1,200,000
1 Utility expense 694,000 _
4 Insurance expense _ _ 200,000
5 61,603,850 61,603,850

1 income summary 5,560,900 4,220,000

11,380,900 11,380,900

laba
O KENANGA
obaan / work sheet
Desember 2016
neraca saldo setelah laba rugi neraca
penyesuaian
debet kredit debet kredit debet kredit
1,725,000 1,725,000
2,765,450 2,765,450
4,220,000 4,220,000
400,000 400,000
1,000,000 1,000,000
200,000 200,000
24,000,000 24,000,000
10,200,000 10,200,000
4,500,000 4,500,000
350,000 350,000
17,000,000 17,000,000
30,518,350 30,518,350
980,000 980,000
15,500,000 15,500,000
235,500 235,500
1,100,000 1,100,000
3,250,500 3,250,500
950,000 950,000
95,000 95,000
58,000 58,000
4,325,000 4,325,000
694,000 694,000
200,000 200,000

5,560,900 4,220,000 5,560,900 4,220,000

67,023,850 67,023,850 32,713,400 34,973,850 34,310,450 32,050,000

2,260,450 2,260,450
34,973,850 34,310,450 34,310,450

-
jurnal penyesuaian
1 beban sewa yang sudah jatuh tempo sampai 31 desember sebesar
Rp 8.000
beban sewa 8,000
sewa dibayar dimuka 8,000

2 beban penyusutan gedung untuk tahun tersebut Rp 15.000

jurnal
beban penyusutan gedung 15,000
akumulasi penyusutan 15,000

3 beban penyusutan peralatan untuk tahun tersebut Rp 20.000

jurnal
beban penyusutan peralatan 20,000
akumulasi penyusutan 20,000

4 pendapatan komisi yang belum diterma sebesar Rp 12.000

jurnal
piutang komisi 12,000
pendapatan komisi 12,000

5 baban transpor yang belum dibayarkan sebesar Rp 2.500

jurnal
beban transpor 2,500
hutang transpor 2,500
jurnal adjusment

1 ada jurnal
hilangkan persediaan awal dan munculkan ikhtisar laba rugi

income summary 5,560,900

beginning inv 5,560,900
ending inventory 4,220,000
income summary 4,220,000

2 rent expense 200,000 (diadj adalah yang terpakai)

prepaid rent 200,000

3 insurance expense 200,000

prepaid insurance 200,000

4 depreciation ex of equipment 1,200,000

accumulated derp of equipment 1,200,000