Taylor Co.

Adjustment Journal
Sitem Perpetual
Amount
Date Account Title Ref
Debit Kredit
Jan-14 31 HPP $ 600
Persediaan $ 600

Balance $ 600 $ 600

Closing Journal
Sistem Perpetual
Amount
Date Account Title Ref
Debit Kredit
Dec-14 31 Sales Revenue $ 378,000
Income Summary $ 378,000
31 Income Summary $ 98,000
Freight Out $ 7,000
Insurance Expense $ 12,000
Rent Expense $ 20,000
Salaries and Wages Expense $ 59,000
31 Income Summary $ 229,000
Sales Discount $ 8,000
Sales Return & Allowance $ 13,000
Cost of Good Sold $ 208,000

Balance $ 705,000 $ 705,000

 Chile Co.
Journal Entry
Sistem Periodik
Amount
Date Account Title Ref
Debit Kredit
Apr 5 Pembelian $ 16,000
Utang Dagang $ 16,000
6 Biaya Angkut Pembelian $ 800
Kas $ 800
7 Peralatan $ 27,000
Utang Dagang $ 27,000
8 Utang Dagang $ 4,000
Retur Pembelian $ 4,000
15 Utang Dagang $ 12,000
Kas $ 11,760
Diskon Pembelian $ 240

Balance $ 59,800 $ 59,800

Journal Entry
Sistem Periodik
Amount
Date Account Title Ref
Debit Kredit
Mei 4 Utang Dagang $ 12,000
Kas $ 12,000

Balance $ 12,000 $ 12,000