PD.

New Cycle
Chart of Account
31-May-15

Account Number Account Name Balance Debit/Credit

110 Cash Rp 29,160,000 Debit
111 Notes Receivable Rp 8,000,000 Debit
112 Account Receivable Rp 48,220,000 Debit
113 Interest Receivable - Debit
115 Merchandise Inventory Rp 123,900,000 Debit
116 Prepaid Insurance Rp 3,750,000 Debit
117 Prepaid Rent Rp 24,500,000 Debit
118 Store Supplies Rp 2,550,000 Debit
123 Store Equipment Rp 54,300,000 Debit
124 Acc. Depre. Of Store Equipment Rp 12,600,000 Kredit
125 Building - Debit
126 Acc. Depre. Building - Kredit
210 Account Payable Rp 38,500,000 Kredit
211 Salaries Payable - Kredit
212 Taxes Payable - Kredit
310 Edwin Capital Rp 179,270,000 Kredit
311 Edwin Prive Rp 25,000,000 Debit
312 Income Summary - Kredit
410 Sales Rp 731,600,000 Kredit
411 Sales Return & Allowance Rp 13,600,000 Debit
412 Sales Discount Rp 5,200,000 Debit
510 Cost Of Goods Sold Rp 497,540,000 Debit
520 Salaries Expense (Selling Exp) Rp 74,400,000 Debit
521 Advertising Expense Rp 18,000,000 Debit
522 Depre. Exp. Of Store Equipment - Debit
523 Depre. Exp. Of Building - Debit
524 Store Supplies Expense - Debit
529 Miscelanous Expense (Selling) Rp 2,800,000 Debit
530 Salaries Expense (Adm Exp) Rp 29,400,000 Debit
531 Rent Expense - Debit
532 Insurance Expense - Debit
533 Water & Elektrik Expense - Debit
539 Miscelanous Expense (Adm) Rp 1,650,000 Debit
611 Interest Income - Debit
612 Taxes Expense - Debit
Laporan
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca
Neraca

L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
L/R
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L/R
L/R
L/R
 PD. New Cycle
Beginning Balance
31-May-15

Account Number Account Name Debit Kredit

110 Cash Rp 29,160,000 Rp -
111 Notes Receivable Rp 8,000,000 Rp -
112 Account Receivable Rp 48,220,000 Rp -
113 Interest Receivable - Rp -
115 Merchandise Inventory Rp 123,900,000 Rp -
116 Prepaid Insurance Rp 3,750,000 Rp -
117 Prepaid Rent Rp 24,500,000 Rp -
118 Store Supplies Rp 2,550,000 Rp -
123 Store Equipment Rp 54,300,000 Rp -
124 Acc. Depre. Of Store Equipment Rp - Rp 12,600,000
125 Building - Rp -
126 Acc. Depre. Building Rp - -
210 Account Payable Rp - Rp 38,500,000
211 Salaries Payable Rp - -
212 Taxes Payable Rp - -
310 Edwin Capital Rp - Rp 179,270,000
311 Edwin Prive Rp 25,000,000 Rp -
312 Income Summary Rp - -
410 Sales Rp - Rp 731,600,000
411 Sales Return & Allowance Rp 13,600,000 Rp -
412 Sales Discount Rp 5,200,000 Rp -
510 Cost Of Goods Sold Rp 497,540,000 Rp -
520 Salaries Expense (Selling Exp) Rp 74,400,000 Rp -
521 Advertising Expense Rp 18,000,000 Rp -
522 Depre. Exp. Of Store Equipment - Rp -
523 Depre. Exp. Of Building - Rp -
524 Store Supplies Expense - Rp -
529 Miscelanous Expense (Selling) Rp 2,800,000 Rp -
530 Salaries Expense (Adm Exp) Rp 29,400,000 Rp -
531 Rent Expense - Rp -
532 Insurance Expense - Rp -
533 Water & Elektrik Expense - Rp -
539 Miscelanous Expense (Adm) Rp 1,650,000 Rp -
611 Interest Income - Rp -
612 Taxes Expense - Rp -
TOTAL Rp 961,970,000 Rp 961,970,000
 PD. New Cycle
General Journal
31-May-15

Date ACC Num Account Name

1-May-15 531 Rent Expense
1-May-15 110 Cash
1-May-15 110 Cash
1-May-15 112 Account Receivable
2-May-15 115 Merchandise Inventory
2-May-15 210 Account Payable
3-May-15 411 Sales Return & Allowance
3-May-15 210 Account Payable
5-May-15 112 Account Receivable
5-May-15 410 Sales
5-May-15 510 Cost Of Goods Sold
5-May-15 115 Merchandise Inventory
7-May-15 110 Cash
7-May-15 112 Account Receivable
10-May-15 110 Cash
10-May-15 410 Sales
10-May-15 510 Cost Of Goods Sold
10-May-15 115 Merchandise Inventory
12-May-15 210 Account Payable
12-May-15 110 Cash
12-May-15 115 Merchandise Inventory
13-May-15 411 Sales Return & Allowance
13-May-15 210 Account Payable
13-May-15 510 Cost Of Goods Sold
13-May-15 115 Merchandise Inventory
14-May-15 521 Advertising Expense
14-May-15 110 Cash
15-May-15 110 Cash
15-May-15 412 Sales Discount
15-May-15 112 Account Receivable
19-May-15 115 Merchandise Inventory
19-May-15 110 Cash
19-May-15 210 Account Payable
19-May-15 110 Cash
20-May-15 112 Account Receivable
20-May-15 410 Sales
20-May-15 510 Cost Of Goods Sold
20-May-15 115 Merchandise Inventory
21-May-15 529 Miscelanous Expense (Selling)
21-May-15 110 Cash
21-May-15 110 Cash
21-May-15 112 Account Receivable
21-May-15 115 Merchandise Inventory
21-May-15 210 Account Payable
24-May-15 210 Account Payable
24-May-15 115 Merchandise Inventory
25-May-15 118 Store Supplies
25-May-15 123 Store Equipment
25-May-15 110 Cash
25-May-15 411 Sales Return & Allowance
25-May-15 110 Cash
25-May-15 510 Cost Of Goods Sold
25-May-15 115 Merchandise Inventory
27-May-15 520 Salaries Expense (Selling Exp)
27-May-15 530 Salaries Expense (Adm Exp)
27-May-15 110 Cash
29-May-15 112 Account Receivable
29-May-15 410 Sales
29-May-15 510 Cost Of Goods Sold
29-May-15 115 Merchandise Inventory
30-May-15 110 Cash
30-May-15 412 Sales Discount
30-May-15 112 Account Receivable
30-May-15 411 Sales Return & Allowance
30-May-15 110 Cash
31-May-15 210 Account Payable
31-May-15 110 Cash
31-May-15 115 Merchandise Inventory
 PD. New Cycle
General Journal
31-May-15

Description
Dibayar sewa sebesar
Dibayar sewa sebesar
Diterima Rp. 7.500.000,- tagihan dari PT. Halma untuk pembayaran utang usahanya
Diterima Rp. 7.500.000,- tagihan dari PT. Halma untuk pembayaran utang usahanya
Dibeli barang dagangan dengan kredit dari PT. Linda
Dibeli barang dagangan dengan kredit dari PT. Linda
Dibayar biaya transportasi untuk pembelian tanggal 2 Mei,
Dibayar biaya transportasi untuk pembelian tanggal 2 Mei,
Diterima uang sebesar Rp. 16.900.000
Diterima uang sebesar Rp. 16.900.000
Dijual barang dagangan secara tunai Rp. 18.300.000
Dijual barang dagangan secara tunai Rp. 18.300.000
Dibayar kepada PT. Linda atas pembelian tanggal 2 Mei
Dibayar kepada PT. Linda atas pembelian tanggal 2 Mei
Diterima kembali barang dagangan dari Tuan. Ridwan atas penjualan tanggal 5 Mei
Diterima kembali barang dagangan dari Tuan. Ridwan atas penjualan tanggal 5 Mei
 Debit Kredit
Rp 2,400,000
Rp 2,400,000
Rp 7,500,000
Rp 7,500,000
Rp 25,000,000
Rp 25,000,000
Rp 750,000
Rp 750,000
Rp 8,500,000
Rp 8,500,000
Rp 5,500,000
Rp 5,500,000
Rp 16,900,000
Rp 16,900,000
Rp 18,300,000
Rp 18,300,000
Rp 11,000,000
Rp 11,000,000
Rp 25,000,000
Rp 24,500,000
Rp 500,000
Rp 1,500,000
Rp 1,500,000
Rp 900,000
Rp 900,000
Rp 2,500,000
Rp 2,500,000
Rp 6,860,000
Rp 140,000
Rp 7,000,000
Rp 7,400,000
Rp 7,400,000
Rp 25,950,000
Rp 25,950,000
Rp 16,000,000
Rp 16,000,000
Rp 9,600,000
Rp 9,600,000
Rp 600,000
Rp 600,000
Rp 31,000,000
Rp 31,000,000
Rp 15,000,000
Rp 15,000,000
Rp 1,000,000
Rp 1,000,000
Rp 1,202,000
Rp 4,545,000
Rp 5,747,000
Rp 2,700,000
Rp 2,700,000
Rp 480,000
Rp 480,000
Rp 2,700,000
Rp 900,000
Rp 3,600,000
Rp 43,100,000
Rp 43,100,000
Rp 25,000,000
Rp 25,000,000
Rp 15,834,000
Rp 160,000
Rp 16,000,000
Rp 600,000
Rp 600,000
Rp 14,000,000
Rp 13,860,000
Rp 140,000
Rp 350,521,000 Rp 350,527,000