Machine Translated by Google

TASK !

Create and work on your own questions starting with a minimum of 10 transactions to process

up to Profit/Loss financial reports, Equity Reports, and Balance Sheets (Position Reports

Finance) with the criteria of micro and small businesses.

Transaction

Mr tony set up a printing press, here are the transactions that took place during

January 2015.

1. On January 1, 2015 Mr. Tony deposited money into the company for

Rp. 500,000,000,- as capital deposit.

2. On January 5, 2015 the company bought a car for Rp.

150,000,000.- in cash.

3. On January 6, 2015 purchased printing equipment for Rp. 50.000.000,- on a regular basis
credit.

4. On January 18, 2015 received income from photocopying services in the amount of

Rp. 20,000,000.

5. On January 20, 2015, a photocopying service of Rp. 5,000,000,-

but the money has not been received.

6. On January 23, 2015 insurance was paid in the amount of Rp. 750.000,-.

7. On January 25, 2015 the company has completed book binding services of

Rp. 10,000,000, - but the money has not been received.

8. On January 26, 2015 the company paid the invoice on January 6

Rp. 25,000,000,-.

9. On January 29, 2015, telephone expenses were paid in the amount of Rp. 500.000,-.

10. On January 30, 2015, the electricity bill was paid in the amount of Rp. 1,000,000,-.

11. On January 30, 2015 a salary expense of Rp. 1.200.000,-.

GENERAL LEDGER

TONY'S PRINTING
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DATE Account Name & Description Ref No debit Credit

Jan 1 Cash 101 Rp. 500,000,000,- 301
2015 Capital Mr. Tony Rp. 500,000,000,-
(Initial Capital Deposit Mr. Tony)
5 Vehicles 111 Rp. 150,000,000,- 101
Cash Rp. 150,000,000,-
(Cash Vehicle Purchase)
6 Equipment 112 Rp. 50,000,000,- 201
Accounts Payable Rp. 50,000,000,-
(Purchase of Printing Equipment on Credit)
18 cash 101 Rp. 20,000,000,- 401
Income Rp. 20,000,000,-
(Photocopy Income Receipt)
20 Accounts Receivable 102 IDR 5,000,000,- 401
Income Rp. 5,000,000,-
(Photocopy Income Receipt)
23 Insurance Expenses 501 IDR 750.000,- 101
Cash Rp. 750.000,-
(Paying Insurance Expenses)
25 Accounts Receivable 102 IDR 10,000,000,- 401
Income Rp. 10,000,000,-
(Photocopy of Income Receipt
26 Accounts Payable 201 Rp. 25,000,000,- 101
Cash Rp. 25.000.000,-
(Repayment of Debt on the 6th)
29 Phone Load 502 IDR 500.000,- 101
Cash Rp. 500.000,-
(Paying Telephone Charges)
30 Electrical Loads 503 IDR 1,000,000,- 101
Cash Rp. 1,000,000,-
(Paying Electricity Expenses)
30 Salary Expenses 504 IDR 1,200,000,- 101
Cash Rp. 1.200.000,-
(Paying Salary Expenses)
Amount Rp. 763.450.000,- Rp. 763.450.000,-

LEDGER
CASH 101
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Balance
date Information Ref D K
D K

JAN 1 Initial Capital Deposit Rp. 500.000.000,- Rp. 500,000,000.-

2015 5 Buying Vehicles cash Rp. 150,000,000.- Rp. 350,000,000.- Rp.

18 Income Receipt Fc Rp. 20,000,000,- 370,000,000.- Rp.

23 Paying Insurance Expenses 750.000,- Rp. 369.250.000,- Rp.

26 Paying Accounts Payable 25.000.000,- Rp. 344.250.000,- Rp.

29 Paying Phone Expenses 500.000,- Rp. 343.750.000,- Rp.

30 Paying Electricity Expenses 1,000,000,- Rp. 342,750,000,- Rp. 1.200.000,-

30 Paying Salary Expenses Rp.341.550.000,-

Account receivable 102

Balance
date Information Ref D K
D K

JAN 20 Receipt Income has not been received Rp. 5,000,000,- Rp. Rp. 5,000,000,- Rp.

2015 25 Receipt Income has not been received 10,000,000,- 15,000,000,-

Vehicle 111
Balance
date Information Ref D K
D K

JAN 5 Purchase of Vehicles Rp. 150.000.000,- Rp. 150.000.000,-

2015

Equipment 112
Balance
date Information Ref D K
D K

JAN 6 Purchase of Printing Equipment Rp. 50,000,000,- Rp. 50,000,000,-

2015

Accounts Payable 201

Balance

date Information Ref D K

D K

JAN 6 Purchase of Credit Printing Equipment Rp. 50,000,000,- Rp. 50.000.000,-

2015 26 Debt Payment on the 6th Rp. 25.000.000,- Rp. 25.000.000,-

Capital 301
Balance

date Information Ref D K

D K

JAN 1 Initial Capital Deposit Mr. Tony Rp. 500.000.000,- Rp. 500.000.000,-

2015

Income 401
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Balance

date Information Ref D K

D K

JAN 18 Income Receipt Fc Rp. 20,000,000,- Rp. 20.000.000,-

2015 20 Revenue Fc IDR. 5,000,000,- Rp. 25.000.000,-

25 Income Receipt Fc Rp. 10,000,000,- Rp. 35,000,000,-

Insurance Expense 501

Balance
date Information Ref D K
D K

JAN 23 Paying Insurance Expenses Rp. 750.000,- Rp. 750.000,-

2015

Phone Expense 502

Balance
date Information Ref D K
D K

JAN 29 Paying Call Expenses Rp. 500.000,- Rp. 500.000,-

2015

Electrical Load 503

Balance
date Information Ref D K
D K

JAN 30 Paying Electricity Expenses Rp. 1,000,000,- Rp. 1,000,000,-

2015

Salary expense 504

Balance
date Information Ref D K
D K

JAN 30 Paid Salaries Rp. 1.200.000,- Rp. 1.200.000,-

2015

TRIAL BALANCE

TONY'S PRINTING
Machine Translated by Google

Account name Account No debit Credit

Cash Rp. 341,550,000,- IDR
Account receivable 15,000,000,- IDR.
Vehicle 150.000.000,- Rp.
Equipment 50,000,000,-
Accounts Payable Rp. 25.000.000,- Rp.
Capital 500,000,000,- Rp.
Income 35,000,000,-
Insurance Expense Rp. 750.000,-
Phone Expense Rp. 500.000,- Rp.
Electrical Load 1.000.000,- Rp.
Salary expense 1.200.000,- Rp.
Amount 560.000.000,- Rp. 560,000,000,-

ADJUSTING JOURNAL ENTRY

1. There was an employee salary at the beginning of January that had not been paid Rp. 200.000,-.

2. Depreciation of equipment in January 2015 Rp. 2,000,000,-.

3. Vehicles are depreciated by 2%.

4. On January 31, 2015 the company has not received a printout of

RP. 5.000.000,- because the new payment will be made next month.
ADJUSTING JOURNAL ENTRY

TONY'S PRINTING

PERIOD 31 DEC 2015

DATE Account name Ref debit Credit

JAN 31 Salary Expenses Rp. 200.000,-
2015 Salary debt Rp. 200.000,-
31 Equipment Depreciation Expense Rp. 2,000,000,-
Equipment Depreciation Accumulation Rp. 2,000,000,-
31 Vehicle Depreciation Expense Rp. 3,000,000,-
Accumulated Vehicle Depreciation Rp. 3,000,000,-
31 Accounts Receivable Rp. 5,000,000,-
Income Rp. 5,000,000,-
Amount Rp. 10.200.000,- Rp. 10.200.000,-

WORK SHEET

TONY'S PRINTING
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PERIOD 31 DEC 2015

(In rupiah)
TRIAL BALANCE ADJUSTMENTS NSSP LOSS BALANCE SHEET

ACCOUNT NAME
D K D K D K D K D K

Cash 341,550 341,550 341,550

Account receivable 15,000 5,000 20,000 20,000

Vehicle 150,000 150,000 150,000

Equipment 50,000 50,000 50,000

Accounts Payable 25,000 25,000 25,000

Capital Mr. Tony 500,000 500,000 500,000

Insurance Expense 35,000 5,000 40,000 40,000

Income 750 750 750

Phone Expense 500 500 500

Electrical Load 1,000 1,000 1,000

Salary expense 1,200 200 1,400 1,400

Salary debt 200 200 200

Equipment Depreciation Expense 2,000 2,000 2,000

Equipment Depreciation Accumulation 2,000 2,000 2,000

Vehicle Depreciation Expenses 3,000 3,000 3,000

Accumulated Vehicle Depreciation 3,000 3,000 3,000

8,650 40,000 561,550 530,200

Amount 560,000 560,000 10,200 10,200 570,200 570,200 31,350 31,350

40,000 40,000 561,550 561,550

INCOME STATEMENT
TONY'S PRINTING
PERIOD 31 DEC 2015
Income Rp. 40,000,000,-
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Expenses :

- Insurance Expense ` Rp. 750.000,-

- Phone Load Rp. 500,000.-

- Electrical Expenses Rp. 1,000,000,-

- Salary expense Rp. 1.400.000,-

- Vehicle Depreciation Expenses Rp. 3,000,000,-

- Equipment Depreciation Expenses Rp. 2,000,000,- +

(Rp. 8.650.000,-)

NET PROFIT Rp. 31.350.000,-

STATEMENT OF CHANGES IN CAPITAL

TONY'S PRINTING
PERIOD 31 DEC 2015

Capital January 1, 2015 Rp. 500,000,000,-

Net profit Rp. 31,350,000, - +

Capital December 31, 2015 Rp. 531.350.000,-

BALANCE SHEET

TONY'S PRINTING
AS OF 31 DEC 2015
Assets: Obligation:
Current assets Debt
Cash Trade Rp. 341.550.000,- Trade payable Rp. 25.000.000,-
Receivables Fixed Rp. 20,000,000,- Salary debt Rp 200.000,-
Assets Vehicles
Rp.150,000,000,- Akm.depr.kndraan(Rp.
3,000,000,-) Capital
Rp. 147,000,000,- Capital Mr. Tony Rp. 531.350.000,-

Equipment Rp. 50.000.000,- Akm.pnystn.prltan

(Rp. 2.000.000,-)
Rp. 48,000,000,-

Amount Rp. 556.550.000,- Amount Rp. 556.550.000,-