PT JULIANA PUTRI

SALES JOURNAL

Debit
Post
Date Inv No Debtors
Ref Acc Receivable Cost of Good sold

1/4/2020 Faktur No. 133 Toko Asep Rp 295,000.00 Rp 237,500.00

1/13/2020 Faktur No. 134 Toko Boneka Rp 650,000.00 Rp 550,000.00
1/28/2020 Faktur No. 135 Toko Asep Rp 265,000.00 Rp 210,000.00
Rp 1,210,000.00 Rp 997,500.00
 Credit

Sales Merchandise
Inventory
Rp 295,000.00 Rp 237,500.00
Rp 650,000.00 Rp 550,000.00
Rp 265,000.00 Rp 210,000.00
Rp 1,210,000.00 Rp 997,500.00
 PT JULIANA PUTRI
CASH RECEIPT JOURNAL

Debit
Date Doc Description Post Ref
Cash

1/3/2020 BTK No. 175 Pelunasan Piutang Rp 578,200.00

1/7/2020 BTK No. 176 Penjualan Tunai Rp 2,151,000.00
1/14/2020 BTK No. 177 Penjualan Tunai Rp 1,589,000.00
1/17/2020 BTK No. 178 Toko Boneka Rp 775,000.00
1/23/2020 BTK No. 148 Penjualan Tunai Rp 1,040,000.00
Rp 6,133,200.00
 PT JULIANA PUTRI
ASH RECEIPT JOURNAL

Debit Credit
Merchandise
CGS Sales Discount Sales Acc Receivable
Inventory
Rp 11,800.00 Rp 590,000.00
Rp 1,747,500.00 Rp 2,151,000.00 Rp 1,747,500.00
Rp 1,270,000.00 Rp 1,589,000.00 Rp 1,270,000.00
Rp 775,000.00
Rp 863,500.00 Rp 1,040,000.00 Rp 863,500.00
Rp 3,881,000.00 Rp 11,800.00 Rp 4,780,000.00 Rp 3,881,000.00 Rp 1,365,000.00
 PT JULIANA PUTRI
PURCHASE JOURNAL

Debit
Date Inv No Creditor Post Ref
Merchandise Inventory
1/11/2020 Faktur No. 411 Grosir Pelangi Rp 700,000.00
1/15/2020 Faktur No. 228 Grosir Qimos Rp 770,000.00
1/26/2020 Faktur No. 185 Grosir Rezeki Rp 1,030,000.00
AMOUNT Rp 2,500,000.00
 Credit

Acc Payable

Rp 700,000.00
Rp 770,000.00
Rp 1,030,000.00
Rp 2,500,000.00
 PT JULIANA PUTRI
CASH DIBURSEMENT JOURNAL

Debit
Date Doc Description Post Ref
Others Account

Account
1/2/2020 BKK No. 145 Pembayaran Gaji Desember 2020 Salaries Payable
1/9/2020 BKK No. 146 Grosir Pelangi
1/12/2020 BKK No. 147 Grosir Qimos
1/20/2020 BKK No. 148 Grosir Rezeki
AMOUNT
ULIANA PUTRI
RSEMENT JOURNAL

Debit Credit

Others Account Acc Payable Purchase Discount Cash

Amount
Rp 250,000.00 Rp 250,000.00
Rp 950,000.00 Rp 950,000.00
Rp 750,000.00 Rp 15,000.00 Rp 735,000.00
Rp 675,000.00 Rp 675,000.00
Rp 2,375,000.00 Rp 15,000.00 Rp 2,610,000.00
 PT JULIANA PUTRI
INVENTORY CARD

BARANG "X"
TANGGAL NO BUKTI IN OUT
UNIT PRICE AMOUNT UNIT
1/1/2020
1/4/2020 Faktur No. 133 25
1/7/2020 BTK No. 176 60
1/11/2020 Faktur No. 411 50 Rp 5,600 Rp 280,000

1/13/2020 Faktur No. 134 100

1/23/2020 BTK No. 148 15

35
1/26/2020 Faktur No. 185 100 Rp 5,800 Rp 580,000

BARANG "Y"
TANGGAL NO BUKTI IN OUT
UNIT PRICE AMOUNT UNIT
1/1/2020
1/4/2020 Faktur No. 133 25
1/7/2020 BTK No. 176 120
1/11/2020 Faktur No. 411 100 Rp 4,200 Rp 420,000

1/14/2020 BTK No. 177 130

1/23/2020 BTK No. 148 25

25
1/26/2020 Faktur No. 185 100 Rp 4,500 Rp 450,000
1/28/2020 Faktur No. 135 50

BARANG "Z"
TANGGAL NO BUKTI IN OUT
UNIT PRICE AMOUNT UNIT
1/1/2020
1/7/2020 BTK No. 176 125
1/14/2020 BTK No. 177 100
1/15/2020 Faktur No. 228 100 Rp 7,700 Rp 770,000

1/23/2020 BTK No. 148 25

25
PT JULIANA PUTRI
INVENTORY CARD

OUT SALDO
PRICE AMOUNT UNIT PRICE AMOUNT
200 Rp 5,500 Rp 1,100,000
Rp 5,500 Rp 137,500 175 Rp 5,500 Rp 962,500
Rp 5,500 Rp 330,000 115 Rp 5,500 Rp 632,500
115 Rp 5,500 Rp 632,500
50 Rp 5,600 Rp 280,000
Rp 5,500 Rp 550,000 15 Rp 5,500 Rp 82,500
50 Rp 5,600 Rp 280,000
Rp 5,500 Rp 82,500
Rp 5,600 Rp 196,000 15 Rp 5,600 Rp 84,000
100 Rp 5,800 Rp 580,000

OUT SALDO
PRICE AMOUNT UNIT PRICE AMOUNT
300 Rp 4,000 Rp 1,200,000
Rp 4,000 Rp 100,000 275 Rp 4,000 Rp 1,100,000
Rp 4,000 Rp 480,000 155 Rp 4,000 Rp 620,000
155 Rp 4,000 Rp 620,000
100 Rp 4,200 Rp 420,000
Rp 4,000 Rp 520,000 25 Rp 4,000 Rp 100,000
100 Rp 4,200 Rp 100,000
Rp 4,000 Rp 100,000
Rp 4,200 Rp 105,000 75 Rp 4,200 Rp 315,000
100 Rp 4,500 Rp 450,000
Rp 4,200 Rp 210,000 25 Rp 4,200 Rp 105,000
100 Rp 4,500 Rp 450,000

OUT SALDO
PRICE AMOUNT UNIT PRICE AMOUNT
250 Rp 7,500 Rp 1,875,000
Rp 7,500 Rp 937,500 125 Rp 7,500 Rp 937,500
Rp 7,500 Rp 750,000 25 Rp 7,500 Rp 187,500
 25 Rp 7,500 Rp 187,500
100 Rp 7,700 Rp 770,000
Rp 7,500 Rp 187,500
Rp 7,700 Rp 192,500 75 Rp 7,700 Rp 577,500
 PT JULIANA PUTRI
SUBSIDIARY ACCOUNT RECEIVABLE

TOKO ASEP

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

1/3/2020 Cash Receipt Journal CRJ-1 Rp 590,000
1/4/2020 Sales Journal SJ-1 Rp 295,000
1/28/2020 Sales Journal SJ-1 Rp 265,000

TOKO BONEKA
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 saldo awal

1/13/2020 Sales Journal SJ-1 Rp 650,000
1/17/2020 Cash Receipt Journal CRJ-1 Rp 775,000

TOKO CAHAYA
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 saldo awal

SUBSIDIARY ACCOUNT PAYABLE

GROSIR PELANGI
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 saldo awal

1/9/2020 Cash Dibursment Journal CDJ-1 Rp 950,000
1/11/2020 Purchase Journal PJ-1 Rp 700,000

GROSIR QIMOS
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 saldo awal

 1/12/2020 Cash Dibursment Journal CDJ-1 Rp 750,000
1/15/2020 Purchase Journal PJ-1 Rp 770,000

GROSIR REJEKI
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 saldo awal

1/20/2020 Cash Disbursment Journal CDJ-1 Rp 675,000
1/26/2020 Purchase Journal PJ-1 Rp 1,030,000
LE

SALDO
DEBIT CREDIT
Rp 590,000
Rp -
Rp 295,000
Rp 560,000

SALDO
DEBIT CREDIT
Rp 775,000
Rp 1,425,000
Rp 650,000

SALDO
DEBIT CREDIT
Rp 980,000

SALDO
DEBIT CREDIT
Rp 950,000
Rp -
Rp 700,000

SALDO
DEBIT CREDIT
Rp 750,000
 Rp -
Rp 770,000

SALDO
DEBIT CREDIT
Rp 675,000
Rp -
Rp 1,030,000
 PT JULIANA PUTRI
LEDGER

CASH
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 4,325,000

1/31/2020 Cash Receipt Journal CRJ-1 Rp 6,133,200
1/31/2020 Cash Dibursment Journal CDJ-1 Rp 2,610,000
1/31/2020 Adjustment Entries AE-1 Rp 17,000

ACCOUNT RECEIVABLE

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 2,345,000

1/31/2020 Sales Journal SJ-1 Rp 1,210,000
1/31/2020 Cash Receipt Journal CRJ-1 Rp 1,365,000

MERCHANDISE INVENTORY
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 4,175,000

1/31/2020 Sales Journal SJ-1 Rp 997,500
1/31/2020 Cash Receipt Journal CRJ-1 Rp 3,881,000
1/31/2020 Purchase Journal PJ-1 Rp 2,500,000

SUPPLIES
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 1,185,000

31/1/2020 Adjustmen Entries AE-1 Rp 474,000

ALLOWANCE FOR DOUBTFULL DEBT

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustment Entries AE-1 Rp 21,900

COMMISSSION RECEIVABLE
DATE DESCRIPTION REF DEBIT CREDIT
 DATE DESCRIPTION REF DEBIT CREDIT

31/1/2020 Adjustment Entries AE-1 Rp 2,500,000

EQUIPMENT
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 7,500,000

ACCUMULATED DEPRECIATION
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 1,500,000

31/1/2020 Adjustment Entries AE-1 Rp 150,000

ACCOUNT PAYABLE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 2,375,000

1/31/2020 Purchase Journal PJ-1 Rp 2,500,000
1/31/2020 Cash Dibursment Journal CDJ-1 Rp 2,375,000

SALARIES PAYABLE

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 250,000

1/31/2020 Cash Dibursment Journal CDJ-1 Rp 250,000
31/1/2020 Adjustment Entries AE-1 Rp 2,000,000

MODAL SAHAM
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 14,425,000

RETAINED EARNING
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal Rp 980,000

31/1/2020 Closing Entries CE-1 Rp 985,800

INCOME SUMMARY

DATE DESCRIPTION REF DEBIT CREDIT

 DATE DESCRIPTION REF DEBIT CREDIT

31/1/2020 Closing Entries CE-1 Rp 8,525,000

31/1/2020 Closing Entries CE-1 Rp 7,539,200
31/1/2020 Closing Entries CE-1 Rp 985,800

SALES
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

1/31/2020 Sales Journal SJ-1 Rp 1,210,000
1/31/2020 Cash Receipt Journal CRJ-1 Rp 4,780,000
31/1/2020 Closing Entries CE-1 Rp 5,990,000

SALES DISCOUNT
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

1/31/2020 Cash Receipt Journal CRJ-1 Rp 11,800
31/1/2020 Closing Entries CE-1 Rp 11,800

COMMISION REVENUE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustment Entries AE-1 Rp 2,500,000
31/1/2020 Closing Entries CE-1 Rp 2,500,000

INTEREST REVENUE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustment Entries AE-1 Rp 20,000
31/1/2020 Closing Entries CE-1 Rp 20,000

COST OF GOOD SOLD

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

1/31/2020 Sales Journal SJ-1 Rp 997,500
1/31/2020 Cash Receipt Journal CRJ-1 Rp 3,881,000
31/1/2020 Closing Entries CE-1 Rp 4,878,500

PURCHASE DISCOUNT
DATE DESCRIPTION REF DEBIT CREDIT
 1/1/2020 Saldo awal
1/31/2020 Cash Dibursement Journal Rp 15,000
31/1/2020 Closing Entries CE-1 Rp 15,000

SALARIES EXPENSE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustement Entries AE-1 Rp 2,000,000
31/1/2020 Closing Entries CE-1 Rp 2,000,000

SUPPLIES EXPENSE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjusment AE-1 Rp 474,000
31/1/2020 Closing Entries CE-1 Rp 474,000

BED DEBT EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustment Entries AE-1 Rp 21,900
31/1/2020 Closing Entries CE-1 Rp 21,900

DEPRECIATION EXPENSE
DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustmen entries AE-1 Rp 150,000
31/1/2020 Closing Entries CE-1 Rp 150,000

BANK SERVICE CHARGE

DATE DESCRIPTION REF DEBIT CREDIT

1/1/2020 Saldo awal

31/1/2020 Adjustment Entries AE-1 Rp 3,000
31/1/2020 Closing Entries CE-1 Rp 3,000
 111
SALDO
DEBIT CREDIT
Rp 4,325,000
Rp 10,458,200
Rp 7,848,200
Rp 7,865,200

112
SALDO
DEBIT CREDIT
Rp 2,345,000
Rp 3,555,000
Rp 2,190,000

113
SALDO
DEBIT CREDIT
Rp 4,175,000
Rp 3,177,500
Rp 703,500
Rp 1,796,500

114
SALDO
DEBIT CREDIT
Rp 1,185,000
Rp 711,000

115
SALDO
DEBIT CREDIT

Rp 21,900

116
SALDO
 DEBIT CREDIT
Rp 2,500,000

121
SALDO
DEBIT CREDIT
Rp 7,500,000

122
SALDO
DEBIT CREDIT
Rp 1,500,000
Rp 1,650,000

211
SALDO
DEBIT CREDIT
Rp 2,375,000
Rp 4,875,000
Rp 2,500,000

212
SALDO
DEBIT CREDIT
Rp 250,000
Rp -
Rp 2,000,000

311
SALDO
DEBIT CREDIT
Rp 14,425,000

312
SALDO
DEBIT CREDIT
Rp 980,000
Rp 1,965,800

313
SALDO
 DEBIT CREDIT
Rp 8,525,000
Rp 985,800
Rp -

411
SALDO
DEBIT CREDIT

Rp 1,210,000
Rp 5,990,000
Rp -

412
SALDO
DEBIT CREDIT

Rp 11,800
Rp -

413
SALDO
DEBIT CREDIT

Rp 2,500,000
Rp -

414
SALDO
DEBIT CREDIT

Rp 20,000
Rp -

511
SALDO
DEBIT CREDIT

Rp 997,500
Rp 4,878,500
Rp -

512
SALDO
DEBIT CREDIT
 Rp 15,000
Rp -

513
SALDO
DEBIT CREDIT

Rp 2,000,000
Rp -

514
SALDO
DEBIT CREDIT

Rp 474,000
Rp -

515
SALDO
DEBIT CREDIT

Rp 21,900
Rp -

516
SALDO
DEBIT CREDIT

Rp 150,000
Rp -

517
SALDO
DEBIT CREDIT

Rp 3,000
Rp -
 PT JULIANA PUTRI
TRIAL BALANCE

ACC. NO ACOOUNT NAME DEBIT CREDIT

111 Cash Rp 7,848,200
112 Account Receivable Rp 2,190,000
113 Merchandise Inventory Rp 1,796,500
114 Supplies Rp 1,185,000
121 Equipment Rp 7,500,000
122 Acumulated Depreciation Rp 1,500,000
211 Account Payable Rp 2,500,000
311 Modal Saham Rp 14,425,000
312 Retained Earning Rp 980,000
411 Sales Rp 5,990,000
412 Sales Discount Rp 11,800
511 Cost of Good Sold Rp 4,878,500
512 Purchase Discount Rp 15,000
AMOUNT Rp 25,410,000 Rp 25,410,000
 PT JULIANA PUTRI
ADJUSTMENT ENTRIES

Date Explanation Post Ref Debet

1/31/2020 Supplies Expense 514 Rp 474,000.00

Supplies 114
1/31/2020 Bad Debt Expense 515 Rp 21,900.00
Allowance For Doubtfull Debt 115
1/31/2020 Equipment Depreciation Expense 516 Rp 150,000.00
Accumulated Depreciation 122
1/31/2020 Salaries Expense 513 Rp 2,000,000.00
Salaries Payable 212
1/31/2020 Commission Receivable 116 Rp 2,500,000.00
Commission Revenue 413
1/31/2020 Cash 111 Rp 17,000.00
Bank Service Charge 517 Rp 3,000.00
Interest Revenue 414
AMOUNT Rp 5,165,900.00
 Credit

Rp 474,000.00

Rp 21,900.00

Rp 150,000.00

Rp 2,000,000.00

Rp 2,500,000.00

Rp 20,000.00
Rp 5,165,900.00
 PT JULIANA PUTR
WORK SHEET

TRIAL BALANCE ADJUSTMENT

ACC. NO ACCOUNT NAME
DEBIT CREDIT DEBIT
111 Cash Rp 7,848,200 Rp 17,000
112 Account Receivable Rp 2,190,000
113 Merchandise Inventory Rp 1,796,500
114 Supplies Rp 1,185,000
115 Allowance For Doubtfull Debt
116 Commission Receivable Rp 2,500,000
121 Equipment Rp 7,500,000
122 Acumulated Depreciation Rp 1,500,000
211 Account Payable Rp 2,500,000
212 Salaries Payable
311 Modal Saham Rp 14,425,000
312 Retained Earning Rp 980,000
411 Sales Rp 5,990,000
412 Sales Discount Rp 11,800
413 Commission Revenue
414 Interest Revenue
511 Cost of Good Sold Rp 4,878,500
512 Purchase Discount Rp 15,000
513 Supplies Expenses Rp 474,000
514 Bad Debt Expenses Rp 21,900
515 Equipment Depreciation Expense Rp 150,000
516 Salaries Expense Rp 2,000,000
517 Bank service charge Rp 3,000
AMOUNT Rp 25,410,000 Rp 25,410,000 Rp 5,165,900
PROFIT
 PT JULIANA PUTRI
WORK SHEET

ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Rp 7,865,200 Rp 7,865,200
Rp 2,190,000 Rp 2,190,000
Rp 1,796,500 Rp 1,796,500
Rp 474,000 Rp 711,000 Rp 711,000
Rp 21,900 Rp 21,900
Rp 2,500,000 Rp 2,500,000
Rp 7,500,000 Rp 7,500,000
Rp 150,000 - Rp 1,650,000
Rp 2,500,000
Rp 2,000,000 Rp 2,000,000
Rp 14,425,000
Rp 980,000
Rp 5,990,000 Rp 5,990,000
Rp 11,800 Rp 11,800
Rp 2,500,000 Rp 2,500,000 Rp 2,500,000
Rp 20,000 Rp 20,000 Rp 20,000
Rp 4,878,500 Rp 4,878,500
Rp 15,000 Rp 15,000
Rp 474,000 Rp 474,000
Rp 21,900 Rp 21,900
Rp 150,000 Rp 150,000
Rp 2,000,000 Rp 2,000,000
Rp 3,000 Rp 3,000
Rp 5,165,900 Rp 30,101,900 Rp 30,101,900 Rp 7,539,200 Rp 8,525,000 Rp 22,562,700
Rp 985,800
Rp 8,525,000 Rp 8,525,000 Rp 22,562,700
BALANCE SHEET
CREDIT

Rp 21,900

Rp 1,650,000
Rp 2,500,000
Rp 2,000,000
Rp 14,425,000
Rp 980,000

Rp 21,576,900
Rp 985,800
Rp 22,562,700
 PT JULIANA PUTRI
PROFIT & LOSS

Sales Rp 5,990,000
Sales Discount Rp 11,800
Rp 5,978,200

Cost of Good Sold Rp 4,878,500

Purchase Discount Rp 15,000
Rp 4,863,500
Rp 1,114,700
Commission Revenue Rp 2,500,000
Interest Revenue Rp 20,000
Rp 2,520,000
Rp 3,634,700

operation expense
Salaries Expense Rp 2,000,000
Supplies Expenses Rp 474,000
Equipment Depreciation Expense Rp 150,000
Bad Debt Expenses Rp 21,900
Bank service charge Rp 3,000
Rp 2,648,900

PROFIT Rp 985,800
 PT JULIANA PUTRI
CAPITAL STATEMENT

BEGINING OF CAPITAL, 1 JANUARI 2020 Rp 980,000

PROFIT Rp 985,800
ENDING OF CAPITAL, 31 JANUARI 2020 Rp 1,965,800
 PT JULIANA PUTRI
BALANCE SHEET

ASSET LIABILITY AND EQUITY

CURRENT ASSET LIABILITY
Cash Rp 7,865,200CURRENT LIABILITY
Account Receivable Rp 2,190,000Account Payable
Merchandise Inventory Rp 1,796,500Salaries Payable
Supplies Rp 711,000 AMOUNT CURRENT LIABILITY
Allowance For Doubtfull Debt -Rp 21,900
Commission Receivable Rp 2,500,000 EQUITY
AMOUNT CURRENT ASSET Rp 15,040,800 Modal Saham
Retained Earning
FIXED ASSET AMOUNT EQUITY
Equipment Rp 7,500,000
Acumulated Depreciation Rp 1,650,000
AMOUNT FIXED ASSET Rp 5,850,000

AMOUNT Rp 20,890,800 AMOUNT

Rp 2,500,000
Rp 2,000,000
Rp 4,500,000

Rp 14,425,000
Rp 1,965,800
Rp 16,390,800

Rp 20,890,800
 PT JULIANA PUTRI
CLOSING ENTRIES

Date Explanation Post Ref

1/31/2020 Sales
Income Summary
(Menutup Akun Penjualan)

1/31/2020 Commission Revenue

Interest Revenue
Income Summary
(Menutup Akun Pendapatan)

1/31/2020 Purchase Discount

Income Summary
(Menutup Akun Pot. Pembelian)

1/31/2020 Income Summary

Cost of Good Sold
(Menutup Akun HPP)

1/31/2020 Income Summary

Sales Discount
(Menutup Akun Pot. Penjualan)

1/31/2020 Income Summary

Supplies Expenses
Bad Debt Expenses
Equipment Depreciation Expense
Salaries Expense
Bank service charge
(Menutup Akun Beban)

1/31/2020 Income Summary

Capital
(Menutup saldo laba bersih ke akun modal)

AMOUNT
 Debet Credit

Rp 2,500,000
Rp 2,500,000

Rp 5,990,000
Rp 20,000
Rp 6,010,000

Rp 15,000
Rp 15,000

Rp 4,878,500
Rp 4,878,500

Rp 11,800
Rp 11,800

Rp 2,648,900
Rp 474,000
Rp 21,900
Rp 150,000
Rp 2,000,000
Rp 3,000

Rp 985,800
Rp 985,800

Rp 17,050,000 Rp 17,050,000
 PT JULIANA PUTRI
POST CLOSING TRIAL BALANCE

ACC. NO ACOOUNT NAME DEBIT CREDIT

111 Cash Rp 7,865,200
112 Account Receivable Rp 2,190,000
113 Merchandise Inventory Rp 1,796,500
114 Supplies Rp 711,000
115 Allowance For Doubtfull Debt Rp 21,900
116 Commission Receivable Rp 2,500,000
121 Equipment Rp 7,500,000
122 Acumulated Depreciation Rp 1,650,000
211 Account Payable Rp 2,500,000
212 Salaries Payable Rp 2,000,000
311 Modal Saham Rp 14,425,000
312 Retained Earning Rp 1,965,800
AMOUNT Rp 22,562,700 Rp 22,562,700
 PT JULIANA PUTRI
REVERSING ENTRIES

Date Explanation Debet Credit

2/1/2020 Salaries Payable Rp 2,000,000

Salaries Expense Rp 2,000,000
2/1/2020 Commission Revenue Rp 2,500,000
Commission Receivable Rp 2,500,000
Amount Rp 4,500,000 Rp 4,500,000