PT SERBA ADA

TRIAL BALANCE
DECEMBER 31 , 2019

Nama Account Debit

Cash Rp 17,400,000
Account Receivable Rp 55,400,000
Inventory Rp 89,400,000
Supplies Rp 12,400,000
Equipment Rp 266,000,000
Accumulated Depreciation - Equipment
Notes Payable
Account Payable
Share Capital-Ordinary
Retained Earnings
Dividens Rp 16,000,000
Sales Revenue
Sales Return and allowance Rp 25,600,000
Cost of goods sold Rp 994,800,000
Salaries and Wages Expense Rp 272,000,000
Advertising Expense Rp 48,800,000
Utilities Expense Rp 28,000,000
Maintenance and Repair Expense Rp 24,200,000
Freight-Out Rp 33,400,000
Rent Expense Rp 48,000,000

Total Rp 1,931,400,000
 Data Penyesuaian :
A. Supplies tersisa adalah 4.500.000
Credit B. Depresiasi peralatan adalah 23.000.000
C. Bunga terutang ada sebesar 8.000.000
D. Inventory yang dihitung secara fisik ada sebesar 85.040.000

Diminta :
1. Buatlah Jurnal Penyesuaian Dalam buku jurnal
Rp 46,000,000 2. Buatlah kertas kerja ( Work sheet )
Rp 102,000,000 3. Buatlah Laporan Keuangan per 31 Desember 2019 ( Laporan Laba rugi ,
Rp 97,000,000 Laba ditahan, dan Laporan posisi keuangan )
Rp 100,000,000 4. Buatlah Jurnal Penutup
Rp 76,000,000 5. Buatlah Neraca Saldo Setelah penutupan

Rp 1,510,400,000

Rp 1,931,400,000
( Laporan Laba rugi ,
 PT SERBA ADA
JURNAL PENYESUAIAN
DECEMBER 31 , 2019

No Nama Account Debit

1 Supplies Expense Rp 7,900,000
Supplies

2 Depreciation of Equipment Rp 23,000,000

Accumulated Depreciation Equipment

3 Interest Expense Rp 8,000,000

Interest Payable

4 Cost of Goods Sold Rp 85,040,000

Inventory

Total Rp 123,940,000
Credit

Rp 7,900,000

Rp 23,000,000

Rp 8,000,000

Rp 85,040,000

Rp 123,940,000
 Trial Balance
Account Titles
Debit Credit
Cash Rp 17,400,000
Account Receivable Rp 55,400,000
Inventory Rp 89,400,000
Supplies Rp 12,400,000
Equipment Rp 266,000,000
Accumulated Depreciation - Equipment Rp 46,000,000
Notes Payable Rp 102,000,000
Account Payable Rp 97,000,000
Share Capital-Ordinary Rp 100,000,000
Retained Earnings Rp 76,000,000
Dividens Rp 16,000,000
Sales Revenue Rp 1,510,400,000
Sales Return and allowance Rp 25,600,000
Cost of goods sold Rp 994,800,000
Salaries and Wages Expense Rp 272,000,000
Advertising Expense Rp 48,800,000
Utilities Expense Rp 28,000,000
Maintenance and Repair Expense Rp 24,200,000
Freight-Out Rp 33,400,000
Rent Expense Rp 48,000,000
Totals Rp 1,931,400,000 Rp 1,931,400,000
Supplies Expense
Depreciation of Equipment
Interest Expense
Interest Payable
Totals
Net Income
 PT SERBA ADA
Worksheet
DECEMBER 31 , 2019

Adjusments Adj. Trial Balance Income Statement

Debit Credit Debit Credit Debit
Rp 17,400,000
Rp 55,400,000
Rp 85,040,000 Rp 4,360,000
Rp 7,900,000 Rp 4,500,000
Rp 266,000,000
Rp 23,000,000 Rp 69,000,000
Rp 102,000,000
Rp 97,000,000
Rp 100,000,000
Rp 76,000,000
Rp 16,000,000
Rp 1,510,400,000
Rp 25,600,000 Rp 25,600,000
Rp 85,040,000 Rp 1,079,840,000 Rp 1,079,840,000
Rp 272,000,000 Rp 272,000,000
Rp 48,800,000 Rp 48,800,000
Rp 28,000,000 Rp 28,000,000
Rp 24,200,000 Rp 24,200,000
Rp 33,400,000 Rp 33,400,000
Rp 48,000,000 Rp 48,000,000

Rp 7,900,000 Rp 7,900,000 Rp 7,900,000

Rp 23,000,000 Rp 23,000,000 Rp 23,000,000
Rp 8,000,000 Rp 8,000,000 Rp 8,000,000
Rp 8,000,000 Rp 8,000,000
Rp 123,940,000 Rp 123,940,000 Rp 1,962,400,000 Rp 1,962,400,000 Rp 1,598,740,000
Income Statement Statement of Financial Position
Credit Debit Credit
Rp 17,400,000
Rp 55,400,000
Rp 4,360,000
Rp 4,500,000
Rp 266,000,000
Rp 69,000,000
Rp 102,000,000
Rp 97,000,000
Rp 100,000,000
Rp 76,000,000
Rp 16,000,000
Rp 1,510,400,000

Rp 8,000,000
Rp 1,510,400,000 Rp 363,660,000 Rp 452,000,000
Rp 88,340,000 Rp 88,340,000
 PT SERBA ADA
Income Statement
Desember 31, 2019

Sales
Sales Revenue Rp 1,510,400,000
Less: Sales Returns and Allowance Rp 25,600,000
Net Sales Rp 1,484,800,000

Cost of goods sold Rp 1,079,840,000

Gross Profit Rp 404,960,000
Operating Expenses
Salaries and wages expense Rp 272,000,000
Advertising expense Rp 48,800,000
Utilities Expense Rp 28,000,000
Maintenance and repair expense Rp 24,200,000
Freight-out Rp 33,400,000
Rent Expense Rp 48,000,000
Supplies expense Rp 7,900,000
Depreciation Expense of Equipment Rp 23,000,000
Total Operating Expenses Rp 485,300,000
Income From Operations Rp 80,340,000
Other Income and Expenses
Interest Payable Rp 8,000,000

Net Income (Loss) Rp 88,340,000

 PT SERBA ADA
Statement Of Financial Position
Desember 31, 2019

Assets
Property, Plant, And Equipment
Equipment Rp 266,000,000
Less: Accumulated Depreciation Equipment Rp 69,000,000
Rp 197,000,000
Account Receivable Rp 55,400,000
Inventory Rp 4,360,000
Supplies Rp 4,500,000
Cash Rp 17,400,000
Rp 81,660,000
Total Assets Rp 278,660,000

PT SERBA ADA
Retained Earnings Statement
Desember 31, 2019

Retained Earnings, Desember 1 Rp -

Add : Net Income Rp 88,340,000
Rp 88,340,000
Less : Dividens Rp 16,000,000
Retained Earnings, Desember 31 Rp 104,340,000
 PT SERBA ADA
Closing Jurnal
Desember 31, 2019

Closing Jurnal
Account Titles
Debit Credit
Sales Revenue Rp 1,510,400,000
Income Summary Rp 1,510,400,000
Income Summary Rp 493,300,000
Salaries and wages Expense Rp 272,000,000
Advertising expense Rp 48,800,000
Utilities expense Rp 28,000,000
Maintenance and repair expense Rp 24,200,000
Freight-out Rp 33,400,000
Rent Expense Rp 48,000,000
Depreciation Expense of Equipment Rp 23,000,000
Interest Expense Rp 8,000,000
Retained Earnings Rp 88,340,000
Income Summary Rp 88,340,000
Dividen Rp 16,000,000
Retained Earnings Rp 16,000,000
Total Rp 2,108,040,000 Rp 2,100,140,000
 PT SERBA ADA
The Closing Trial Balance
Desember 31, 2019

Account Titles Debit

Assets
Cash Rp 17,400,000
Account Receivable Rp 55,400,000
Inventory Rp 4,360,000
Supplies Rp 7,900,000
Equipment Rp 266,000,000
Accumulated Depreciation - Equipment

Utilities
Notes Payable
Account Payable
Interest Payable

Equity
Share Capital Ordinary
Dividen Rp 16,000,000
Retained Earnings
Income Summary Rp 85,040,000
Total Rp 452,100,000
e

Credit

Rp 69,000,000

Rp 102,000,000
Rp 97,000,000
Rp 8,000,000

Rp 100,000,000

Rp 76,000,000

Rp 452,000,000