NAMA : Najdah Ulfah Agung

KELAS : X AKL 1
ABSEN : 26

TOKO M. FAJAR SETIAWAN

JURNAL PENUTUP
Per, 31 Juli 2000

Tanggal Keterangan Ref Debet Kredit

### Sales 401 Rp 53,500,000
Purchase Return 502 Rp 175,000
Purchase Discount 503 Rp 145,000
Interest Income 701 Rp 37,500
Income Summary Rp 53,857,500
(Menutup pendapatan)
Income Summary Rp 50,232,500
Sales Return 402 Rp 250,000
Sales Discount 403 Rp 125,000
Purchase 501 Rp 35,500,000
Freight Paid 504 Rp 850,000
Seller Salary Expense 601 Rp 4,000,000
Office Salary Expense 602 Rp 2,000,000
Rent Expense 603 Rp 1,350,000
Electrical and Telephone Expense 604 Rp 720,000
Other Expense 605 Rp 650,000
Store Supplies Expense 606 Rp 600,000
Office Supplies Expense 607 Rp 150,000
Advertising Expense 608 Rp 480,000
Bank Service Charge 609 Rp 7,500
Store Insurance Expense 610 Rp 400,000
Depreciation Expense of Store Equipment 651 Rp 600,000
Depreciation Expense of Vehicle 652 Rp 1,800,000
Income Tax 801 Rp 750,000
(Menutup beban)
Income Summary Rp 4,375,000
Equity M. Fajar Setiawan 301 Rp 4,375,000
(Menutup Laba)
Equity M. Fajar Setiawan 301 Rp 500,000
Withdraw M. Fajar Setawan 302 Rp 500,000
(Menutuo Prive)
TOTAL Rp 108,965,000 Rp 108,965,000