PT. ….......................................................................

GENERAL JOURNAL
Per ….................................................

DATE DESCRIPTION REF DEBET CREDIT

April 1 Cash 11 Rp 13,100,000
Account Receivable 12 Rp 3,000,000
Supplies 14 Rp 1,400,000
Office Equipment 18 Rp 12,500,000
Share Capital - Ordinary 31 Rp 30,000,000
1 Prepaid Rent 15 Rp 4,800,000
Cash 11 Rp 4,800,000
2

4 Cash 11 Rp 5,000,000
Unearned Fees 23 Rp 5,000,000
5 Office Equipment 18 Rp 2,000,000
Account Payable 21 Rp 2,000,000

TOTAL Rp 41,800,000 Rp 41,800,000

 PT. …...................................................................
GENERAL LEDGER
PER …................................................

Nama : CASH IN BANK

DATE DESCRIPTION POST REF DEBIT CREDIT

CASH RECEIPT J 342,515,500

CASH PAYMENT J 174,891,000

Nama : PETTY CASH

DATE DESCRIPTION POST REF DEBIT CREDIT

PETTY CASH 2,400,000

Nama : ACC RECEIVABLE

DATE DESCRIPTION POST REF DEBIT CREDIT

SALES J 215,755,000
CASH RECEIPT J 310,775,000
general journal 11,550,000

Nama : ALLOWANCE FOR DOUBT. DEBT

DATE DESCRIPTION POST REF DEBIT CREDIT
Nama : MARKETABLE SECURITIES
DATE DESCRIPTION POST REF DEBIT CREDIT

cash payment journal 62,756,000

..........

Nomor : …...... MERCHANDISE INVENTORY

BALANCE
DATE
DEBIT CREDIT
302,515,000
645,030,500
470,139,500
470,139,500
470,139,500
470,139,500

Nomor : …...... STORE SUPPLIES

BALANCE
DATE
DEBIT CREDIT
7,000,000
4,600,000
4,600,000
4,600,000
4,600,000
4,600,000

Nomor : …...... PREPAID RENT

BALANCE
DATE
DEBIT CREDIT
272,100,000
487,855,000
177,080,000
165,530,000
165,530,000
165,530,000

Nomor : …...... PREPAID INSURANCE

BALANCE
DATE
DEBIT CREDIT
5,445,300
5,445,300
5,445,300
5,445,300
5,445,300
- 5,445,300
 Nomor : …...... PREPAID ADVERTISEMENT
BALANCE
DATE
DEBIT CREDIT

62,756,000
62,756,000
62,756,000
62,756,000
62,756,000
NDISE INVENTORY
BALANCE
DESCRIPTION POST REF DEBIT CREDIT
DEBIT
265,000,000
PURCHASE J 188,800,000 453,800,000
SALES J 166,738,991 287,061,009
general journal 9,237,308 296,298,317
general journal 53,285,825 243,012,492
243,012,492

UPPLIES
BALANCE
DESCRIPTION POST REF DEBIT CREDIT
DEBIT
8,000,000
petty cash 750,000 8,750,000
8,750,000
8,750,000
8,750,000
8,750,000

RENT
BALANCE
DESCRIPTION POST REF DEBIT CREDIT
DEBIT
24,000,000
24,000,000
24,000,000
24,000,000
24,000,000
24,000,000

INSURANCE
BALANCE
DESCRIPTION POST REF DEBIT CREDIT
DEBIT
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
AID ADVERTISEMENT
BALANCE
DESCRIPTION POST REF DEBIT CREDIT
DEBIT
9,100,000
9,100,000
9,100,000
9,100,000
9,100,000
9,100,000
 Nomor : …...... PREPAID TAX
BALANCE
DATE DESCRIPTION POST REF
CREDIT

Nomor : …...... STOCK INVESTMENT

BALANCE
DATE DESCRIPTION POST REF
CREDIT

Nomor : …...... LAND

BALANCE
DATE DESCRIPTION POST REF
CREDIT

Nomor : …...... BUILDING AT COST

BALANCE
DATE DESCRIPTION POST REF
CREDIT

-
-
-
-
-
 Nomor : …...... BUILDING ACCUM DEPR.
BALANCE
DATE DESCRIPTION POST REF
CREDIT

-
-
-
-
-
 Nomor : …......
BALANCE
DEBIT CREDIT
DEBIT CREDIT
2,600,000
2,600,000 -
2,600,000 -
2,600,000 -
2,600,000 -
2,600,000 -

Nomor : …......
BALANCE
DEBIT CREDIT
DEBIT CREDIT
140,000,000
140,000,000 -
140,000,000 -
140,000,000 -
140,000,000 -
140,000,000 -

Nomor : …......
BALANCE
DEBIT CREDIT
DEBIT CREDIT
265,850,000
265,850,000 -
265,850,000 -
265,850,000 -
265,850,000 -
265,850,000 -

Nomor : …......
BALANCE
DEBIT CREDIT
DEBIT CREDIT
791,000,000
791,000,000 -
791,000,000 -
791,000,000 -
791,000,000 -
791,000,000 -
 Nomor : …......
BALANCE
DEBIT CREDIT
DEBIT CREDIT
246,862,500
- 246,862,500
- 246,862,500
- 246,862,500
- 246,862,500
- 246,862,500
 PT. ….....................................................
TRIAL BALANCE
PER …...............................................

ACC NO ACCOUNT NAME DEBET

1-1100 Cash in Bank 470,139,500
1-1200 Petty Cash 4,600,000
1-1300 Accounts Receivable 165,530,000
1-1400 Allowance For Doubtful Debt
1-1450 Marketable Securities 62,756,000
1-1500 Merchandise Inventory 243,012,492
1-1600 Store Supplies 8,750,000
1-1700 Prepaid Rent 24,000,000
1-1800 Prepaid Insurance 9,000,000
1-1900 Prepaid Advertisement 9,100,000
1-2000 Prepaid Tax 2,600,000
1-2100 Stock Investments 140,000,000
1-3100 Land 265,850,000
1-3200 Building at Cost 791,000,000
1-3300 Building Accumulated Depr. -
1-3400 Vehicle at Cost 180,000,000
1-3500 Vehicle Accumulated Depr. -
1-3600 Equipment 160,000,000
1-3700 Equipment Accumulated Depr. -
2-1100 Credit Card -
2-1200 Accounts Payable -
2-1300 Expense Payable 950,000
2-1400 Income Tax Payable -
2-1500 PPN Payable -
2-1600 PPN Outcome -
2-1700 PPN Income 16,400,000
2-2100 Bank BCA Loan -
3-1100 Common Stock -
3-1200 Retained Earning -
3-1300 Dividend 23,100,000
3-1400 Income Summary -
4-1100 Sales of Merchandise -
4-1200 Freight Collected -
4-1300 Sales Discount 4,964,900
4-1400 Sales Return 10,500,000
5-1100 Cost of Goods Sold 1,670,991,508
5-1200 Freight Paid 7,590,500
6-1100 Advertising Expenses -
6-1120 In Store Promotion 6,850,000
6-1200 Telepon, Water and Electricity Expense 7,600,000
6-1300 Rent Expense -
6-1400 Store Supplies Expense 10,300,000
6-1500 Maintenance and Repair Expense 8,950,000
6-1600 Bad Debt Expense 5,250,200
6-1700 Depreciation Expenses of Buliding 30,641,600
6-1701 Depreciation Expenses of Vehicle 14,850,000
6-1702 Depreciation Expenses of Equipment 25,300,000
6-1800 Insurance Expense -
6-1900 Wages & Salaries Expense 45,575,000
6-2000 Spoilage Expense 3,556,000
8-1100 Interest Income -
8-1200 Late Fee Collected -
9-1100 Interest Expense 46,833,719
9-1200 Bank Service Charge 12,000,500
9-1300 Income Tax Expense -
9-1400 Gain/loss on Sales of Vehicle -
9-1500 Miscellaneous Expense 575,000
9-1600 Late Fee Expense 1,435,000

TOTAL Rp 4,490,551,919
..

CREDIT
-
-
-
5,445,300
-
-
-
-
-
-
-
-
-
-
246,862,500
-
79,650,000
-
74,250,000
-
248,100,000
-
-
23,781,000
21,680,000
-
316,833,718
920,000,000
455,142,539
-
-
2,084,437,000
970,000
-
-
-
-
-
-
-
 -
-
-
-
-
-
-
-
-
-
12,779,862
620,000
-
-
-
-
-
-

Rp 4,490,551,919
 PT. ….......................................................................
ADJUSTMENT ENTRIES
Per ….................................................

DATE DESCRIPTION REF DEBET

store supplies expense Rp 5,842,000
store supplies
bad debt expense Rp 2,831,200
allowance for doubt
cash in bank Rp 10,498,250
bank service charge Rp 281,750
interest income
insurance expense Rp 1,500,000
prepaid insurance
rent expense Rp 8,000,000
prepaid rent
advertisemnet expense Rp 3,185,000
prepaid advertisement
wage and salaries expense Rp 10,160,000
Telepon, Water and Electricity Expense Rp 1,908,000
expense payable
depr. Expenses of building Rp 2,837,500
building accum. Depr
depr. Expenses of vehicle Rp 1,350,000
vehicle accum. Depr
depr. Expenses of equipment Rp 2,250,000
equipment accum. Depr
ppn outcome Rp 21,680,000
ppn income
ppn payable
income tax expense Rp 10,369,685
prepaid tax
income tax payable

TOTAL Rp 82,693,385
 CREDIT

Rp 5,842,000

Rp 2,831,200

Rp 10,780,000

Rp 1,500,000

Rp 8,000,000

Rp 3,185,000

Rp 12,068,000

Rp 2,837,500

Rp 1,350,000

Rp 2,250,000

Rp 16,400,000
Rp 5,280,000

Rp 2,600,000
Rp 7,769,685

Rp 82,693,385