Ud. Surya Prabhu (Titipan 2) Desy Triana

UD.
SURYA PRABHU
General Journal
Periode 31 Desember 2012
Tanggal Keterangan Ref Debet

12/2/2012 Merchandise Inventory 113 Rp 5,400,000.00
Accounts Payable 211
Cash 111
12/6/2012 Accounts Receivable 112 Rp 6,100,000.00
Sales 411
Cash 111
Cost of Goods Sold 511 Rp 3,000,000.00
Merchandise Inventory 113
12/7/2012 Accounts Payable 211 Rp 200,000.00
12/8/2012 Accounts Payable 211 Rp 4,800,000.00
Cash 111
12/9/2012 Sales Return & Allowances 412 Rp 500,000.00
Accounts Receivable 112
Merchandise Inventory 113 Rp 250,000.00
Cost of Goods Sold 511
12/12/2012 Cash 111 Rp 5,490,000.00
Sales Discounts 413 Rp 110,000.00
Accounts Receivable 112
12/14/2012 Store Supplies 114 Rp 300,000.00
Cash 111
12/18/2012 Merchandise Inventory 113 Rp 8,000,000.00
Cash 111
12/21/2012 Store Wages Expense 611 Rp 5,400,000.00
Office Wages Expense 612 Rp 3,240,000.00
Cash 111
Total Rp 42,790,000.00
Kredit
Rp 5,000,000.00
Rp 400,000.00
Rp 6,000,000.00
Rp 100,000.00
Rp 3,000,000.00
Rp 200,000.00
Rp 4,704,000.00
Rp 96,000.00
Rp 500,000.00
Rp 250,000.00
Rp 5,600,000.00
Rp 300,000.00
Rp 8,000,000.00
Rp 8,640,000.00
Rp 42,790,000.00
UD. SURYA PRABHU
General Ledger
Nama Akun : Cash

Tanggal Keterangan Ref
12/1/2012 Saldo Neraca Awal

12/2/2012 Cash JU
12/6/2012 Accounts Receivable JU
12/8/2012 Accounts Payable JU
12/14/2012 Store Supplies JU
12/18/2012 Merchandise Inventory JU
12/21/2012 Store Wages Expense JU
12/21/2012 Office Wages Expense JU
Nama Akun : Accounts Receivable


12/6/2012 Sales JU
12/9/2012 Sales Return & Allowance JU
12/12/2012 Sales Discount JU
Nama Akun : Merchandise Inventory


12/6/2012 Cost of Goods Sold JU
12/18/2012 Cash JU
Nama Akun : Store Supplies


12/14/2012 Cash JU
Nama Akun : Prepaid Insurance

Nama Akun : Land and Building

Nama Akun : Accumulated Depreciation-Building

Nama Akun : Store Equipment

Nama Akun : Accumulated Depreciation-Store Equipment

Nama Akun : Office Equipment

Nama Akun : Accumulated Depreciation-Office Equipment

Nama Akun : Accounts Payable


12/8/2012 Cash
Nama Akun : Unearned Rent


Nama Akun : Surya Capital
Nama Akun : Surya Drawing

Nama Akun : Sales


Nama Akun : Sales Return & Allowances


Nama Akun : Sales Discounts


Nama Akun : Cost of Goods Sold


Nama Akun : Store Wages Expense


12/21/2012 Cash JU
Nama Akun : Office Wages Expense

12/21/2012 Cash JU
Nama Akun : Store Rent Expense

Nama Akun : Miscellaneous Selling Expense

Nama Akun : Miscellaneous General & Adm. Expense


UD. SURYA PRABHU
General Ledger
riode 31 Desember 2012
No. Akun : 111

Saldo
Debet Kredit
Debit Kredit
Rp 53,558,000.00
Rp 400,000.00 Rp 53,158,000.00
Rp 100,000.00 Rp 53,058,000.00
Rp 4,704,000.00 Rp 48,354,000.00
Rp 5,490,000.00 Rp 53,844,000.00
Rp 300,000.00 Rp 53,544,000.00
Rp 8,000,000.00 Rp 45,544,000.00
Rp 5,400,000.00 Rp 40,144,000.00
Rp 3,240,000.00 Rp 36,904,000.00
No. Akun : 112

Saldo
Debet Kredit
Debit Kredit
Rp 51,000,000.00
Rp 6,100,000.00 Rp 57,100,000.00
Rp 500,000.00 Rp 56,600,000.00
Rp 5,600,000.00 Rp 51,000,000.00
No. Akun : 113

Saldo
Debet Kredit
Debit Kredit
Rp 35,246,000.00
Rp 5,400,000.00 Rp 40,646,000.00
Rp 3,000,000.00 Rp 37,646,000.00
Rp 200,000.00 Rp 37,446,000.00
Rp 96,000.00 Rp 37,350,000.00
Rp 250,000.00 Rp 37,600,000.00
Rp 8,000,000.00 Rp 45,600,000.00
No. Akun : 114

Saldo
Debet Kredit
Debit Kredit
Rp 9,500,000.00
Rp 300,000.00 Rp 9,800,000.00
No. Akun : 115

Saldo
Debet Kredit
Debet Kredit
Debit Kredit
Rp 7,650,000.00
No. Akun : 121

Saldo
Debet Kredit
Debit Kredit
Rp 130,000,000.00
No. Akun : 122

Saldo
Debet Kredit
Debit Kredit
Rp 9,000,000.00
No. Akun : 123

Saldo
Debet Kredit
Debit Kredit
Rp 70,000,000.00
No. Akun : 124

Saldo
Debet Kredit
Debit Kredit
Rp 44,800,000.00
No. Akun : 125

Saldo
Debet Kredit
Debit Kredit
Rp 45,000,000.00
No. Akun : 126

Saldo
Debet Kredit
Debit Kredit
Rp 28,800,000.00
No. Akun : 211

Saldo
Debet Kredit
Debit Kredit
Rp 22,181,000.00
Rp 5,000,000.00 Rp 27,181,000.00
Rp 200,000.00 Rp 26,981,000.00
Rp 4,800,000.00 Rp 22,181,000.00
No. Akun : 212

Saldo
Debet Kredit
Debit Kredit
Rp 9,000,000.00
No. Akun : 311
Saldo
Debet Kredit
Debit Kredit
Rp 178,135,000.00
No. Akun : 312

Saldo
Debet Kredit
Debit Kredit
Rp 11,000,000.00
No. Akun : 411

Saldo
Debet Kredit
Debit Kredit
Rp 574,000,000.00
Rp 6,000,000.00 Rp 580,000,000.00
No. Akun : 412

Saldo
Debet Kredit
Debit Kredit
Rp 6,924,000.00
Rp 500,000.00 Rp 7,424,000.00
No. Akun : 413

Saldo
Debet Kredit
Debit Kredit
Rp 1,200,000.00
Rp 110,000.00 Rp 1,310,000.00
No. Akun : 511

Saldo
Debet Kredit
Debit Kredit
Rp 398,450,000.00
Rp 3,000,000.00 Rp 401,450,000.00
Rp 250,000.00 Rp 401,200,000.00
No. Akun : 611

Saldo
Debet Kredit
Debit Kredit
Rp 16,780,000.00
Rp 5,400,000.00 Rp 22,180,000.00
No. Akun : 612

Saldo
Debet Kredit
Debit Kredit
Rp 14,600,000.00
Rp 3,240,000.00 Rp 17,840,000.00
No. Akun : 613

Saldo
Debet Kredit
Debit Kredit
Rp 2,100,000.00
No. Akun : 614

Saldo
Debet Kredit
Debit Kredit
Rp 6,680,000.00
No. Akun : 615

Saldo
Debet Kredit
Debit Kredit
Rp 6,228,000.00
UD. SURYA PRABHU
Trial Balance
No. Akun Keterangan Debet

111 Cash Rp 36,904,000.00
112 Accounts Receivable Rp 51,000,000.00
113 Merchandise Inventory Rp 45,600,000.00
114 Store Supplies Rp 9,800,000.00
115 Prepaid Insurance Rp 7,650,000.00
121 Land and Building Rp 130,000,000.00
122 Accumulated Depreciation Building
123 Store Equipment Rp 70,000,000.00
124 Accumulated Depreciation Store Equipment
125 Office Equipment Rp 45,000,000.00
126 Accumulated Depreciation Office Equipment
211 Accounts Payable
212 Unearned Rent
311 Surya Capital
312 Surya Drawing Rp 11,000,000.00
411 Sales
412 Sales Return & Allowances Rp 7,424,000.00
413 Sales Discount Rp 1,310,000.00
511 Cost of Goods Sold Rp 401,200,000.00
611 Store Wages Expense Rp 22,180,000.00
612 Office Wages Expense Rp 17,840,000.00
613 Store Rent Expense Rp 2,100,000.00
614 Micellaneous Selling Expense Rp 6,680,000.00
615 Micellaneous General & Adm. Expense Rp 6,228,000.00
Total Rp 871,916,000.00
Kredit
Rp 9,000,000.00
Rp 44,800,000.00
Rp 28,800,000.00
Rp 22,181,000.00
Rp 9,000,000.00
Rp 178,135,000.00
Rp 580,000,000.00
Rp 871,916,000.00
UD. SURYA PRABHU
Adjusting Entries

12/31/2012 Cost of Goods Sold 511
12/31/2012 Store Supplies Expense 616
Store Supplies 114
12/31/2012 Depreciation Building Expense 617
Accumulated Depreciation Building 122
12/31/2012 Depreciation Store Equipment Expense 618
Accumulated Depreciation Store Equipment 124
Depreciation Office Equipment Expense 619
Accumulated Depreciation Office Equipment 126
12/31/2012 Store Wages Expense 611
Office Wages Expense 612
Wages Payable 213
12/31/2012 Insurance Expense 6190
Prepaid Insurance 115
12/31/2012 Unearned Rent 212
Rent Income 414
12/31/2012 Prepaid Rent 116
Store Rent Expense 613
Total
U
2012
Debet Kredit
Rp 2,500,000.00
Rp 2,500,000.00
Rp 6,500,000.00
Rp 6,500,000.00
Rp 4,500,000.00
Rp 4,500,000.00
Rp 10,080,000.00
Rp 10,080,000.00
Rp 6,480,000.00
Rp 6,480,000.00
Rp 2,700,000.00
Rp 1,620,000.00
Rp 4,320,000.00
Rp 5,100,000.00
Rp 5,100,000.00
Rp 5,000,000.00
Rp 5,000,000.00
Rp 1,400,000.00
Rp 1,400,000.00
Rp 45,880,000.00 Rp 45,880,000.00
UD. SURYA PRABHU
General Ledger
Nama Akun : Cash


12/2/2012 Cash JU
12/14/2012 Store Supplies JU
12/21/2012 Store Wages Expense JU
12/21/2012 Office Wages Expense JU
Nama Akun : Accounts Receivable


12/6/2012 Sales JU
12/9/2012 Sales Return & Allowance JU
12/12/2012 Sales Discount JU
Nama Akun : Merchandise Inventory


12/18/2012 Cash JU
12/31/2012 Adjusting Entries AJP
Nama Akun : Store Supplies


12/14/2012 Cash JU
Nama Akun : Prepaid Insurance

Nama Akun : Prepaid Rent

Nama Akun : Land and Building

Nama Akun : Accumulated Depreciation-Building


Nama Akun : Store Equipment

Nama Akun : Accumulated Depreciation-Store Equipment


Nama Akun : Office Equipment

Nama Akun : Accumulated Depreciation-Office Equipment


Nama Akun : Accounts Payable


12/8/2012 Cash JU
Nama Akun : Unearned Rent


Nama Akun : Wages Payable

Nama Akun : Surya Capital

Nama Akun : Surya Drawing

Nama Akun : Sales


Nama Akun : Sales Return & Allowances


Nama Akun : Sales Discounts


Nama Akun : Rent Income
Nama Akun : Cost of Goods Sold


Nama Akun : Store Wages Expense


12/21/2012 Cash JU
Nama Akun : Office Wages Expense


12/21/2012 Cash JU
Nama Akun : Store Rent Expense


Nama Akun : Miscellaneous Selling Expense

Nama Akun : Miscellaneous General & Adm. Expense

Nama Akun : Store Supplies Expense

Nama Akun : Depreciation Building Expense

Nama Akun : Depreciation Store Equipment Expense

Nama Akun : Depreciation Office Equipment Expense

Nama Akun : Insurance Expense


UD. SURYA PRABHU
General Ledger
No. Akun : 111

Saldo
Debet Kredit
Debet Kredit
Rp 53,558,000.00
Rp 400,000.00 Rp 53,158,000.00
Rp 100,000.00 Rp 53,058,000.00
Rp 4,704,000.00 Rp 48,354,000.00
Rp 5,490,000.00 Rp 53,844,000.00
Rp 300,000.00 Rp 53,544,000.00
Rp 8,000,000.00 Rp 45,544,000.00
Rp 5,400,000.00 Rp 40,144,000.00
Rp 3,240,000.00 Rp 36,904,000.00
No. Akun : 112

Saldo
Debet Kredit
Debet Kredit
Rp 51,000,000.00
Rp 6,100,000.00 Rp 57,100,000.00
Rp 500,000.00 Rp 56,600,000.00
Rp 5,600,000.00 Rp 51,000,000.00
No. Akun : 113

Saldo
Debet Kredit
Debet Kredit
Rp 35,246,000.00
Rp 5,400,000.00 Rp 40,646,000.00
Rp 3,000,000.00 Rp 37,646,000.00
Rp 200,000.00 Rp 37,446,000.00
Rp 96,000.00 Rp 37,350,000.00
Rp 250,000.00 Rp 37,600,000.00
Rp 8,000,000.00 Rp 45,600,000.00
Rp 2,500,000.00 Rp 43,100,000.00
No. Akun : 114

Saldo
Debet Kredit
Debet Kredit
Rp 9,500,000.00
Rp 300,000.00 Rp 9,800,000.00
Rp 6,500,000.00 Rp 3,300,000.00
No. Akun : 115
Saldo
Debet Kredit
Debet Kredit
Rp 7,650,000.00
Rp 5,100,000.00 Rp 2,550,000.00
No. Akun : 116

Saldo
Debet Kredit
Debet Kredit
Rp 1,400,000.00
No. Akun : 121

Saldo
Debet Kredit
Debit Kredit
Rp 130,000,000.00
No. Akun : 122

Saldo
Debet Kredit
Debet Kredit
Rp 9,000,000.00
Rp 4,500,000.00 Rp 13,500,000.00
No. Akun : 123

Saldo
Debet Kredit
Debet Kredit
Rp 70,000,000.00
No. Akun : 124

Saldo
Debet Kredit
Debet Kredit
Rp 44,800,000.00
Rp 10,080,000.00 Rp 54,880,000.00
No. Akun : 125

Saldo
Debet Kredit
Debet Kredit
Rp 45,000,000.00
No. Akun : 126

Saldo
Debet Kredit
Debet Kredit
Rp 28,800,000.00
Rp 6,480,000.00 Rp 35,280,000.00
No. Akun : 211

Saldo
Debet Kredit
Debet Kredit
Rp 22,181,000.00
Rp 5,000,000.00 Rp 27,181,000.00
Rp 200,000.00 Rp 26,981,000.00
Rp 4,800,000.00 Rp 22,181,000.00
No. Akun : 212

Saldo
Debet Kredit
Debet Kredit
Rp 9,000,000.00
Rp 5,000,000.00 Rp 4,000,000.00
No. Akun : 213

Saldo
Debet Kredit
Debet Kredit
Rp 4,320,000.00
No. Akun : 311

Saldo
Debet Kredit
Debet Kredit
Rp 178,135,000.00
No. Akun : 312

Saldo
Debet Kredit
Debet Kredit
Rp 11,000,000.00
No. Akun : 411

Saldo
Debet Kredit
Debet Kredit
Rp 574,000,000.00
Rp 6,000,000.00 Rp 580,000,000.00
No. Akun : 412

Saldo
Debet Kredit
Debit Kredit
Rp 6,924,000.00
Rp 500,000.00 Rp 7,424,000.00
No. Akun : 413

Saldo
Debet Kredit
Debet Kredit
Rp 1,200,000.00
Rp 110,000.00 Rp 1,310,000.00
No. Akun : 414
Saldo
Debet Kredit
Debet Kredit
Rp 5,000,000.00
No. Akun : 511

Saldo
Debet Kredit
Debet Kredit
Rp 398,450,000.00
Rp 3,000,000.00 Rp 401,450,000.00
Rp 250,000.00 Rp 401,200,000.00
Rp 2,500,000.00 Rp 403,700,000.00
No. Akun : 611

Saldo
Debet Kredit
Debet Kredit
Rp 16,780,000.00
Rp 5,400,000.00 Rp 22,180,000.00
Rp 2,700,000.00 Rp 24,880,000.00
No. Akun : 612

Saldo
Debet Kredit
Debit Kredit
Rp 14,600,000.00
Rp 3,240,000.00 Rp 17,840,000.00
Rp 1,620,000.00 Rp 19,460,000.00
No. Akun : 613

Saldo
Debet Kredit
Debet Kredit
Rp 2,100,000.00
Rp 1,400,000.00 Rp 700,000.00
No. Akun : 614

Saldo
Debet Kredit
Debet Kredit
Rp 6,680,000.00
No. Akun : 615

Saldo
Debet Kredit
Debet Kredit
Rp 6,228,000.00
No. Akun : 616

Saldo
Debet Kredit
Debet Kredit
Rp 6,500,000.00
No. Akun : 617

Saldo
Debet Kredit
Debet Kredit
Rp 4,500,000.00
No. Akun : 618

Saldo
Debet Kredit
Debet Kredit
Rp 10,080,000.00
No. Akun : 619

Saldo
Debet Kredit
Debet Kredit
Rp 6,480,000.00
No. Akun : 6190

Saldo
Debet Kredit
Debet Kredit
Rp 5,100,000.00
Neraca
No. Akun Nama Akun
Debet
111 Cash Rp 36,904,000.00
212 Unearned Rent
311 Surya Capital
411 Sales
613 Store Rent Expense Rp 2,100,000.00
Total Rp 871,916,000.00
616 Store Supplies Expense
617 Depreciation Building Expense
618 Depreciation Store Equipment Expense
619 Depreciation Office Equipment Expense
213 Wages Payable
6190 Insurance Expense
414 Rent Income
116 Prepaid Rent
Laba
Total
UD. SURYA PRABHU
Worksheet
Neraca Ayat Jurnal Penyesuaian Neraca Saldo setelah Disesuaikan

Kredit Debet Kredit Debet Kredit
Rp 36,904,000.00
Rp 51,000,000.00
Rp 2,500,000.00 Rp 43,100,000.00
Rp 6,500,000.00 Rp 3,300,000.00
Rp 5,100,000.00 Rp 2,550,000.00
Rp 130,000,000.00
Rp 9,000,000.00 Rp 4,500,000.00 Rp 13,500,000.00
Rp 70,000,000.00
Rp 44,800,000.00 Rp 10,080,000.00 Rp 54,880,000.00
Rp 45,000,000.00
Rp 28,800,000.00 Rp 6,480,000.00 Rp 35,280,000.00
Rp 22,181,000.00 Rp 22,181,000.00
Rp 9,000,000.00 Rp 5,000,000.00 Rp 4,000,000.00
Rp 178,135,000.00 Rp 178,135,000.00
Rp 11,000,000.00
Rp 580,000,000.00 Rp 580,000,000.00
Rp 7,424,000.00
Rp 1,310,000.00
Rp 2,500,000.00 Rp 403,700,000.00
Rp 2,700,000.00 Rp 24,880,000.00
Rp 1,620,000.00 Rp 19,460,000.00
Rp 1,400,000.00 Rp 700,000.00
Rp 6,680,000.00
Rp 6,228,000.00
Rp 871,916,000.00
Rp 6,500,000.00 Rp 6,500,000.00
Rp 4,500,000.00 Rp 4,500,000.00
Rp 10,080,000.00 Rp 10,080,000.00
Rp 6,480,000.00 Rp 6,480,000.00
Rp 4,320,000.00 Rp 4,320,000.00
Rp 5,100,000.00 Rp 5,100,000.00
Rp 5,000,000.00 Rp 5,000,000.00
Rp 1,400,000.00 Rp 1,400,000.00
Rp 45,880,000.00 Rp 45,880,000.00 Rp 897,296,000.00 Rp 897,296,000.00

Laba/Rugi Neraca Akhir
Debet Kredit Debet Kredit
Rp 36,904,000.00
Rp 51,000,000.00
Rp 43,100,000.00
Rp 3,300,000.00
Rp 2,550,000.00
Rp 130,000,000.00
-Rp 13,500,000.00
Rp 70,000,000.00
-Rp 54,880,000.00
Rp 45,000,000.00
-Rp 35,280,000.00
Rp 22,181,000.00
Rp 4,000,000.00
Rp249,093,000.00
Rp 580,000,000.00
Rp 7,424,000.00
Rp 1,310,000.00
Rp 403,700,000.00
Rp 24,880,000.00
Rp 19,460,000.00
Rp 700,000.00
Rp 6,680,000.00
Rp 6,228,000.00
Rp 6,500,000.00
Rp 4,500,000.00
Rp 10,080,000.00
Rp 6,480,000.00
Rp 4,320,000.00
Rp 5,100,000.00
Rp 5,000,000.00
Rp 1,400,000.00
Rp 503,042,000.00 Rp 585,000,000.00
Rp 81,958,000.00
Rp 585,000,000.00 Rp 585,000,000.00 Rp 279,594,000.00 Rp279,594,000.00
UD. SURYA PRABHU
Profit and Loss Statement
Sales
Sales
Rent Income
Sales Return & Allowances Rp 7,424,000.00
Sales Discount Rp 1,310,000.00
Net Sales
Cost of Goods Sold

Cost of Goods Sold
Gross Profit
Expense
Store Wages Expense Rp 24,880,000.00
Office Wages Expense Rp 19,460,000.00
Store Rent Expense Rp 700,000.00
Micellaneous Selling Expense Rp 6,680,000.00
Micellaneous General & Adm. Expense Rp 6,228,000.00
Store Supplies Expense Rp 6,500,000.00
Depreciation Building Expense Rp 4,500,000.00
Depreciation Store Equipment Expense Rp 10,080,000.00
Depreciation Office Equipment Expense Rp 6,480,000.00
Insurance Expense Rp 5,100,000.00
Total Expenses
Net Income
Rp 580,000,000.00
Rp 5,000,000.00
-Rp 8,734,000.00
Rp 576,266,000.00
-Rp 403,700,000.00
Rp 172,566,000.00
-Rp 90,608,000.00
Rp 81,958,000.00
UD. SURYA PRABHU
Equity Statement
Surya's Capital 1 Desember 2012 Rp 178,135,000.00

Net Income Rp 81,958,000.00
Surya's Drawing -Rp 11,000,000.00
Capital Increase Rp 70,958,000.00
Surya's Capital 31 Desember 2012 Rp 249,093,000.00
UD. SURYA PRABHU
Balance Sheet
Current Assets :
Cash Rp 36,904,000.00
Accounts Receivable Rp 51,000,000.00
Merchandise Inventory Rp 43,100,000.00
Store Supplies Rp 3,300,000.00
Prepaid Insurance Rp 2,550,000.00
Prepaid Rent Rp 1,400,000.00
Total Current Assets Rp 138,254,000.00
Fixed Assets :
Land and Building Rp 130,000,000.00
Accumulated Depreciation Building -Rp 13,500,000.00
Store Equipment Rp 70,000,000.00
Accumulated Depreciation Store Equipment -Rp 54,880,000.00
Office Equipment Rp 45,000,000.00
Accumulated Depreciation Office Equipment -Rp 35,280,000.00
Total Fixed Assets Rp 141,340,000.00
Total Assets Rp 279,594,000.00

PRABHU
Sheet
sember 2012
Current Liabilities :
Accounts Payable Rp 22,181,000.00
Unearned Rent Rp 4,000,000.00
Wages Payable Rp 4,320,000.00
Total Curren Liabilities Rp 30,501,000.00
Capital :
Surya's Capital Rp 249,093,000.00
Total Capital Rp 249,093,000.00
Total Capital and Liabilities Rp 279,594,000.00

UD. SURYA PRABHU
Trial Balance after Adjustment
No. Akun Keterangan Debet

111 Cash Rp 36,904,000.00
116 Prepaid Rent Rp 1,400,000.00
212 Unearned Rent
213 Wages Payable
311 Surya Capital
411 Sales
414 Rent Income
613 Store Rent Expense Rp 700,000.00
616 Store Supplies Expense Rp 6,500,000.00
617 Depreciation Building Expense Rp 4,500,000.00
618 Depreciation Store Equipment Expense Rp 10,080,000.00
619 Depreciation Office Equipment Expense Rp 6,480,000.00
6190 Insurance Expense Rp 5,100,000.00
Total Rp 897,296,000.00
Kredit
Rp 13,500,000.00
Rp 54,880,000.00
Rp 35,280,000.00
Rp 22,181,000.00
Rp 4,000,000.00
Rp 4,320,000.00
Rp 178,135,000.00
Rp 580,000,000.00
Rp 5,000,000.00
Rp 897,296,000.00
UD. SURYA PRABHU
Closing Entries

12/31/2012 Sales 411
Rent Income 414
Income Summary 313
12/31/2012 Income Summary 313
Cost of Goods Sold 515
Sales Return & Allowances 412
Sales Discount 413
Store Wages Expense 611
Store Rent Expense 613
Micellaneous Selling Expense 614
Micellaneous General & Adm. Expense 615
Store Supplies Expense 616
Depreciation Building Expense 617
Depreciation Store Equipment Expense 618
Depreciation Office Equipment Expense 619
Insurance Expense 6190
Surya Capital 311
12/31/2012 Surya Capital 311
Surya Drawing 312
Total
YA PRABHU
ng Entries
Desember 2012
Debet Kredit
Rp 580,000,000.00
Rp 5,000,000.00
Rp 585,000,000.00
Rp 412,434,000.00
Rp 403,700,000.00
Rp 7,424,000.00
Rp 1,310,000.00
Rp 90,608,000.00
Rp 24,880,000.00
Rp 19,460,000.00
Rp 700,000.00
Rp 6,680,000.00
Rp 6,228,000.00
Rp 6,500,000.00
Rp 4,500,000.00
Rp 10,080,000.00
Rp 6,480,000.00
Rp 5,100,000.00
Rp 81,958,000.00
Rp 81,958,000.00
Rp 11,000,000.00
Rp 11,000,000.00
Rp 1,181,000,000.00 Rp 1,181,000,000.00
UD. SURYA PRABHU
Reversing Entries
01 Januari 2013
Tanggal Keterangan Ref Debet

1/1/2013 Wages Payable 213 Rp 4,320,000.00
Store Wages Expense 611
1/1/2013 Rent Income 414 Rp 5,000,000.00
Unearned Rent 212
1/1/2013 Store Rent Expense 613 Rp 1,400,000.00
Prepaid Rent 116
Total Rp 10,720,000.00
Kredit
Rp 2,700,000.00
Rp 1,620,000.00
Rp 5,000,000.00
Rp 1,400,000.00
Rp 10,720,000.00

Ud. Surya Prabhu (Titipan 2) Desy Triana

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Tanggal Keterangan Ref Debet

Nama Akun : Cash

12/1/2012 Saldo Neraca Awal

Nama Akun : Accounts Receivable

12/1/2012 Saldo Neraca Awal

Nama Akun : Merchandise Inventory

12/1/2012 Saldo Neraca Awal

Nama Akun : Store Supplies

12/1/2012 Saldo Neraca Awal

Nama Akun : Prepaid Insurance

12/1/2012 Saldo Neraca Awal

Nama Akun : Land and Building

12/1/2012 Saldo Neraca Awal

Nama Akun : Accumulated Depreciation-Building

12/1/2012 Saldo Neraca Awal

Nama Akun : Store Equipment

12/1/2012 Saldo Neraca Awal

Nama Akun : Accumulated Depreciation-Store Equipment

12/1/2012 Saldo Neraca Awal

Nama Akun : Office Equipment

12/1/2012 Saldo Neraca Awal

Nama Akun : Accumulated Depreciation-Office Equipment

12/1/2012 Saldo Neraca Awal

Nama Akun : Accounts Payable

12/1/2012 Saldo Neraca Awal

Nama Akun : Unearned Rent

12/1/2012 Saldo Neraca Awal

12/1/2012 Saldo Neraca Awal

Nama Akun : Surya Drawing

12/1/2012 Saldo Neraca Awal

Nama Akun : Sales

12/1/2012 Saldo Neraca Awal

Nama Akun : Sales Return & Allowances

12/1/2012 Saldo Neraca Awal

Nama Akun : Sales Discounts

12/1/2012 Saldo Neraca Awal

Nama Akun : Cost of Goods Sold

12/1/2012 Saldo Neraca Awal

Nama Akun : Store Wages Expense

12/1/2012 Saldo Neraca Awal

Nama Akun : Office Wages Expense

Nama Akun : Store Rent Expense

12/1/2012 Saldo Neraca Awal

Nama Akun : Miscellaneous Selling Expense

12/1/2012 Saldo Neraca Awal

Nama Akun : Miscellaneous General & Adm. Expense

12/1/2012 Saldo Neraca Awal

No. Akun : 111

No. Akun : 112

No. Akun : 113

No. Akun : 114

No. Akun : 115

No. Akun : 121

No. Akun : 122

No. Akun : 123

No. Akun : 124

No. Akun : 125

No. Akun : 126