PT ARJUNA

GENERAL JOURNAL (ADJUSTMENT)

Month : December 2015
(in rupiahs) Page. : 1
EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER
REF
Dec 31 BM12-3 Cash in Bank 1-1110 1,045,000
2015 Bank Service Charge 9-2000 55,000
Interest Income 8-1000 1,100,000

31 BM12-4 Depreciation Expense 6-1900 2,250,000

Building Accumulated Depr 1-3220 1,000,000
Equipment Accum Depr 1-3420 1,250,000

31 BM12-5 Supplies Expense 6-1600 3,400,000

Supplies 1-1320 3,400,000
Rent Expense 6-1500 800,000
Prepaid Rent 1-1410 800,000
Insurance Expense 6-2000 600,000
Prepaid Insurance 1-1420 600,000

31 BM12-6 Bad Debt Expense 6-1800 4,569,500

Allowance for Doubtful Debt 1-1220 4,569,500

31 BM12-7 Electricity, Telephone, & Water Expense 6-1400 900,000

Accruad Expense 2-1300 900,000

31 BM12-8 VAT Out 2-1600 14,830,000

VAT In 1-1510 5,188,000
VAT Payable 2-1500 9,642,000

31 BM12-9 Income Tax Expense 9-3000 1,495,000

Income Tax Payable 2-1400 1,495,000

TOTAL 29,944,500 29,944,500

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
1-1110 1,045,000.00 1-1220 4,569,500.00
2-1600 14,830,000.00 1-1320 3,400,000.00
6-1400 900,000.00 1-1410 800,000.00
6-1500 800,000.00 1-1420 600,000.00
6-1600 3,400,000.00 1-1510 5,188,000.00
6-1800 4,569,500.00 1-3220 1,000,000.00
6-1900 2,250,000.00 1-3420 1,250,000.00
6-2000 600,000.00 2-1300 900,000.00
9-2000 55,000.00 2-1400 1,495,000.00
9-3000 1,495,000.00 2-1500 9,642,000.00
- 8-1000 1,100,000.00
- -
Total 29,944,500.00 Total 29,944,500.00
3-1300 Dividend 40,000,000.00 -
3-1400 Income Summary - -
4-1100 Sales of Merchandise - 1,079,340,000.00
4-1200 Freight Collected - 7,750,000.00
4-1300 Late Fees Collected - 2,500,000.00
4-1400 Sales Discount 8,700,000.00 -
4-1500 Sales Return 5,700,000.00 -
5-1100 Cost of goods Sold 569,274,000.00 -
5-1200 Freight Paid 2,220,000.00 -
5-1300 Purchase Discount - 3,300,000.00
6-1100 Advertising Expenses 5,500,000.00 -
6-1200 Wage & Salaries Expense 72,000,000.00 -
6-1300 Utility Expense 7,200,000.00 -
Electricity, Telephone, & Water
6-1400 9,900,000.00 -
Expense
6-1500 Rent Expense 8,800,000.00 -
6-1600 Supplies Expense 7,600,000.00 -
6-1700 Maintenance and Repair Expense 9,100,000.00 -
6-1800 Bad Debt Expense 3,245,000.00 -
6-1900 Depreciation Expense 41,250,000.00 -
6-2000 Insurance Expense 1,200,000.00 -
6-2100 Late Fees Expense - -
8-1000 Interest Income - 3,500,000.00
8-2000 Dividend Income - -
9-1000 Interest Expense 18,000,000.00 -
9-2000 Bank Service Charge 7,500,000.00 -
9-3000 Income Tax Expense 9,298,400.00 -
9-4000 Loss on Sales Vehicle 500,000.00 -

TOTAL 826,987,400.00 1,096,390,000.00

Rp (269,402,600) Rp - Rp - Rp - Rp -
Berdasarkan data diatas diminta lengkapi neraca lajur yang telah disediakan dengan menyalin pada kertas folio.