UD MIAW

Cash Receipt Journal

Periode January 2012
Debit
Date Description Sales Cost Of
Cash
Discount Good Sold
5 Rp8,450,000 Rp7,182,500
25 Toko Kobo Rp6,743,675 Rp11,325
26 Toko Wibu Rp16,500,000 Rp10,000,000
29 Toko Sinar Rp2,567,000 Rp1,950,920
TOTAL Rp53,405,420

Recapitulation Of Cash receipt Journal

Ref Account Debit Credit

1-1100 Cash Rp34,260,675

1-1200 Account Receivable Rp6,755,000

5-1100 Cost Of Good Sold Rp19,133,420

1-1300 Merchandise Inventory Rp19,133,420

4-1100 Sales Rp27,517,000

4-1300 Sales discount Rp11,325

TOTAL Rp53,405,420 Rp53,405,420

D MIAW
eceipt Journal
January 2012
Credit
Account Merchandise Other
Sales
Receivable Inventory Account Ref Total
Rp8,450,000 Rp7,182,500
Rp6,755,000
Rp16,500,000 Rp10,000,000
Rp2,567,000 Rp1,950,920
Rp53,405,420
 UD MIAW
Cash Payment Journal
Periode January 2012
Debit

Date Description Other

Account Merchandise
Payable Inventory Account

1 Rp36,100,000
3 PT Mutiara Rp5,900,000
7 Electric and water expense
Supplies
9
Equipment
13 Rp500,000
24 PT Rohingnya Rp15,830,000
26 PT Mutiara Rp10,000,000 Account Receivable
28 Salaries expense
30 Rp200,000
31 Account Receivable
TOTAL Rp76,600,000

Recapitulation Of Cash Payment Journal

Ref Account Debit Credit

1-1100 Cash Rp76,375,000

1-1300 Merchandise Inventory Rp46,800,000

1-1300 Merchandise Inventory Rp225,000

1-1500 Supplies Rp540,000

1-2100 Equipment Rp1,575,000

1-1200 Account Receivable Rp800,000

2-1100 Account Payable Rp21,730,000

6-1100 Salaries expense Rp4,500,000

6-1300 Electric and water expense Rp655,000

TOTAL Rp76,600,000 Rp76,600,000

al
2
Credit
Other
Merchandise
Cash
Ref Total Inventory

Rp36,100,000
Rp5,900,000
Rp655,000 Rp655,000
Rp540,000
Rp2,115,000
Rp1,575,000
Rp500,000
Rp15,605,000 Rp225,000
Rp500,000 Rp10,500,000
Rp4,500,000 Rp4,500,000
Rp200,000
Rp300,000 Rp300,000
Rp76,600,000
 UD MIAW
Purchase Journal
Periode January 2012
Debit Credit
Faktur
Date Description Merchandise
Number Account Payable
Inventory
13 PT Rohingnya Rp10,000,000 Rp10,000,000
20 Toko Tulip Rp5,220,000 Rp5,220,000
25 PT Cemerlang Rp7,565,500 Rp7,565,500
30 PT Mutiara Rp635,000 Rp635,000
TOTAL Rp23,420,500 Rp23,420,500

Recapitulation Of Purchase Journal

Ref Account Debit Credit

1-1300 Merchandise Inventory Rp23,420,500

2-1100 Account Payable Rp23,420,500
TOTAL Rp23,420,500 Rp23,420,500
 UD MIAW
Sales Journal
Periode January 2012
Debit
Faktur
Date Description
Number Account Receivable Cost Of Good Sold

12 Toko Kobo Rp755,000 Rp566,250

27 Toko Tulip Rp16,675,000 Rp5,002,500
31 Toko Tulip Rp25,345,000 Rp16,474,250
Rp64,818,000

Recapitulation Of Sales Journal

Ref Account Debit Credit

2-1100 Account Receivable Rp42,775,000

5-1100 Cost Of Good Sold Rp22,043,000

1-1300 Merchandise inventory Rp22,043,000

4-1100 Sales Rp42,775,000

TOTAL Rp64,818,000 Rp64,818,000
 Credit

Merchandise Inventory

Rp566,250
Rp5,002,500
Rp16,474,250
Rp64,818,000
 UD MIAW
General Journal
Periode January 2012
Date Account Ref Debit Credit

Account Payable Rp2,500,000

17
Merchandise Inventory Rp2,500,000
Merchandise Inventory Rp135,500
25
Account Payable Rp135,500
Freight Out Rp500,000
26
Account Payable Rp500,000
Sales Return Rp5,075,000
Account Receivable Rp5,075,000
28
Merchandise Inventory Rp1,522,500
Cost Of Good Sold Rp1,522,500
Drawing Rp23,000,000
30
Cash Rp23,000,000
TOTAL Rp32,733,000 Rp32,733,000

Recapitulation Of General Journal

Ref Account Debit Credit
1-1100 Cash Rp23,000,000
1-1200 Account Receivable Rp5,075,000
5-1200 Freight Out Rp500,000
2-1100 Account Payable Rp2,500,000
2-1100 Account Payable Rp635,500
4-1200 Sales Return Rp5,075,000
3-1200 Drawing Rp23,000,000
5-1100 Cost Of Good Sold Rp1,522,500
1-1300 Merchandise inventory Rp1,658,000
1-1300 Merchandise inventory Rp2,500,000
TOTAL Rp32,733,000 Rp32,733,000
 UD Miaw
Accounts Receivable Subsidiary Ledger
Periode January 2012

Toko Kobo

Date Description Ref Debit Credit Balance

Saldo Rp6,000,000 Rp6,000,000

12 Penjualan Rp755,000 Rp6,755,000
25 Pelunasan Rp6,755,000 Rp0

Toko Wibu
Date Description Ref Debit Credit Balance
Saldo Rp1,200,000 Rp1,200,000

Toko Sinar
Date Description Ref Debit Credit Balance
Saldo Rp3,761,000 Rp3,761,000

Toko Tulip
Date Description Ref Debit Credit Balance
Saldo Rp2,935,000 Rp2,935,000
27 Penjualan Rp16,675,000 Rp19,610,000
28 Retur penjualan Rp5,075,000 Rp14,535,000
Penjualan Rp25,345,000 Rp39,880,000
31
Ongkos Angkut Rp300,000 Rp40,180,000

PT Mutiara
Date Description Ref Debit Credit Balance
26 Ongkos Angkut Rp500,000 Rp500,000

TOTAL ACCOUNT RECEIVABLE

Rp45,641,000
 UD Miaw
Accounts Payable Subsidiary Ledger
Periode January 2012

PT Rohingnya

Date Description Ref Debit Credit

Saldo Rp8,330,000
13 Pembelian Rp10,000,000
17 Retur Pembelian Rp2,500,000
24 Pelunasan Rp15,830,000

PT Cemerlang
Date Description Ref Debit Credit
Saldo Rp5,000,000
25 Pembelian Rp7,565,500
25 Ongkos Angkut Rp135,500

PT Mutiara
Date Description Ref Debit Credit
Saldo Rp10,900,000
3 Pelunasan Rp5,900,000
30 Pembelian Rp635,000

Toko Wibu
Date Description Ref Debit Credit
26 Ongkos Angkut Rp500,000

Toko Tulip
Date Description Ref Debit Credit
20 Pembelian Rp5,220,000

TOTAL ACCOUNT PAYABLE

Rp24,056,000
Balance

Rp8,330,000
Rp18,330,000
Rp15,830,000
Rp0

Balance
Rp5,000,000
Rp12,565,500
Rp12,701,000

Balance
Rp10,900,000
Rp5,000,000
Rp5,635,000

Balance
Rp500,000

Balance
Rp5,220,000
 UD Miaw
General Ledger
Periode January 2012

CASH

Date Description Ref Debit Credit

Balance TB Rp263,738,000
31 Posting CRJ Rp34,260,675
31 Posting CPJ Rp76,375,000
31 Posting GJ Rp23,000,000

ACCOUNT RECEIVABLE

Date Description Ref Debit Credit

Balance TB Rp13,896,000
31 Posting CPJ Rp800,000
31 Posting SJ Rp42,775,000
31 Posting CRJ Rp6,755,000
31 Posting GJ Rp5,075,000

MERCHANDISE INVENTORY

Date Description Ref Debit Credit

Balance TB Rp56,193,000
31 Posting CPJ Rp46,575,000
31 Posting CRJ Rp19,133,420
31 Posting SJ Rp22,043,000
31 Posting PJ Rp23,420,500
31 Posting GJ Rp842,000
31 Adjustment ADJ Rp63,586,080

PREPAID RENT

Date Description Ref Debit Credit

Balance TB Rp5,600,000
31 Adjustment ADJ Rp2,600,000
SUPPLIES

Date Description Ref Debit Credit

Balance TB Rp3,400,000
31 Posting CPJ Rp540,000
31 Adjustment ADJ Rp1,750,000

EQUIPMENT

Date Description Ref Debit Credit

Balance TB Rp10,645,000
31 Posting CPJ Rp1,575,000

ACCUMULATED DEPRECIATION OF EQUIPMENT

Date Description Ref Debit Credit

Balance TB Rp3,367,000
31 Adjustment ADJ Rp1,222,000

ACCOUNT PAYABLE

Date Description Ref Debit Credit

Balance TB Rp24,230,000
31 Posting CPJ Rp21,730,000
31 Posting PJ Rp23,420,500
31 Posting GJ Rp1,864,500

CAPITAL

Date Description Ref Debit Credit

Balance TB Rp300,000,000
31 Closing CJ Rp22,636,325
31 Closing CJ Rp23,750,000
DRAWING

Date Description Ref Debit Credit

Balance TB Rp750,000
31 Posting GJ Rp23,000,000
31 Closing CJ Rp23,750,000

INCOME SUMMARY

Date Description Ref Debit Credit

31 Closing CJ Rp130,292,000
31 Closing CJ Rp103,240,000
31 Closing CJ Rp49,688,325
31 Closing CJ Rp22,636,325

SALES

Date Description Ref Debit Credit

Balance TB Rp60,000,000
31 Posting CRJ Rp27,517,000
31 Posting SJ Rp42,775,000
31 Closing CJ Rp130,292,000

SALES RETURN

Date Description Ref Debit Credit

Balance TB Rp16,650,000
31 Posting GJ Rp5,075,000
31 Closing CJ Rp21,725,000

SALES DISCOUNT

Date Description Ref Debit Credit

Balance TB Rp3,500,000
31 Posting CRJ Rp11,325
31 Closing CJ Rp3,511,325
FREIGHT OUT

Date Description Ref Debit Credit

31 Posting GJ Rp500,000
31 Closing CJ Rp500,000

COST OF GOOD SOLD

Date Description Ref Debit Credit

31 Posting CRJ Rp19,133,420

31 Posting SJ Rp22,043,000
31 Posting GJ Rp1,522,500
31 Adjustment ADJ Rp63,586,080
31 Closing CJ Rp103,240,000

SALARIES EXPENSE

Date Description Ref Debit Credit

Balance TB Rp7,000,000
31 Posting CPJ Rp4,500,000
31 Closing CJ Rp11,500,000

ADVERTISING EXPENSE

Date Description Ref Debit Credit

Balance TB Rp2,500,000
31 Closing CJ Rp2,500,000

ELECTRIC AND WATER EXPENSE

Date Description Ref Debit Credit

Balance TB Rp3,725,000
31 Posting CPJ Rp655,000
31 Closing CJ Rp4,380,000
SUPPLIES EXPENSE

Date Description Ref Debit Credit

31 Adjustment ADJ Rp1,750,000

31 Closing CJ Rp1,750,000

DEP EXPENSE OF EQUIPMENT

Date Description Ref Debit Credit

31 Adjustment ADJ Rp1,222,000

31 Closing CJ Rp1,222,000

RENT EXPENSE

Date Description Ref Debit Credit

31 Adjustment ADJ Rp2,600,000

31 Closing CJ Rp2,600,000
 1-1100

Balance

Rp263,738,000
Rp297,998,675
Rp221,623,675
Rp198,623,675

1-1200

Balance

Rp13,896,000
Rp14,696,000
Rp57,471,000
Rp50,716,000
Rp45,641,000

1-1300

Balance

Rp56,193,000
Rp102,768,000
Rp83,634,580
Rp61,591,580
Rp85,012,080
Rp84,170,080
Rp20,584,000

1-1400

Balance

Rp5,600,000
Rp3,000,000
 1-1500

Balance

Rp3,400,000
Rp3,940,000
Rp2,190,000

1-2100

Balance

Rp10,645,000
Rp12,220,000

1-2200

Balance

Rp3,367,000
Rp4,589,000

2-1100

Balance

Rp24,230,000
Rp2,500,000
Rp25,920,500
Rp24,056,000

3-1100

Balance

Rp300,000,000
Rp277,363,675
Rp253,613,675
 3-1200

Balance

Rp750,000
Rp23,750,000
Rp0

3-1300

Balance

Rp130,292,000
Rp27,052,000
-Rp22,636,325
Rp0

4-1100

Balance

Rp60,000,000
Rp87,517,000
Rp130,292,000
Rp0

4-1200

Balance

Rp16,650,000
Rp21,725,000
Rp0

4-1300

Balance

Rp3,500,000
Rp3,511,325
Rp0
 5-1200

Balance

Rp500,000
Rp0

5-1100

Balance

Rp19,133,420
Rp41,176,420
Rp39,653,920
Rp103,240,000
Rp0

6-1100

Balance

Rp7,000,000
Rp11,500,000
Rp0

6-1200

Balance

Rp2,500,000
Rp0

6-1300

Balance

Rp3,725,000
Rp4,380,000
Rp0
 6-1400

Balance

Rp1,750,000
Rp0

6-1500

Balance

Rp1,222,000
Rp0

6-1600

Balance

Rp2,600,000
Rp0
 UD MIAW
Trial Balance
Periode January 2012

REF ACCOUNT DEBIT CREDIT

1-1100 Cash Rp198,623,675

1-1200 Account Receivable Rp45,641,000
1-1300 Merchandise Inventory Rp84,170,080
1-1400 Prepaid Rent Rp5,600,000
1-1500 Supplies Rp3,940,000
1-2100 Equipment Rp12,220,000
1-2200 Acc Dep Of Equipment Rp3,367,000
2-1100 Account Payable Rp24,056,000
3-1100 Capital Rp300,000,000
3-1200 Drawing Rp23,750,000
4-1100 Sales Rp130,292,000
4-1200 Sales Return Rp21,725,000
4-1300 Sales Discount Rp3,511,325
5-1200 Freight Out Rp500,000
5-1100 Cost Of Good Sold Rp39,653,920
6-1100 Salaries Expense Rp11,500,000
6-1200 Advertising Expense Rp2,500,000
6-1300 Electric and Water Expense Rp4,380,000

TOTAL Rp457,715,000 Rp457,715,000

 UD MIAW
Adjustment Trial Balance
Periode January 2012

REF ACCOUNT DEBIT CREDIT

1-1100 Cash Rp198,623,675

1-1200 Account Receivable Rp45,641,000
1-1300 Merchandise Inventory Rp20,584,000
1-1400 Prepaid Rent Rp3,000,000
1-1500 Supplies Rp2,190,000
1-2100 Equipment Rp12,220,000
1-2200 Acc Dep Of Equipment Rp4,589,000
2-1100 Account Payable Rp24,056,000
3-1100 Capital Rp300,000,000
3-1200 Drawing Rp23,750,000
4-1100 Sales Rp130,292,000
4-1200 Sales Return Rp21,725,000
4-1300 Sales Discount Rp3,511,325
5-1200 Freight Out Rp500,000
5-1100 Cost Of Good Sold Rp103,240,000
6-1100 Salaries Expense Rp11,500,000
6-1200 Advertising Expense Rp2,500,000
6-1300 Electric and Water Expense Rp4,380,000
6-1400 Supplies Expense Rp1,750,000
6-1500 Dep Exp Of Equipment Rp1,222,000
6-1600 Rent Expense Rp2,600,000

TOTAL Rp458,937,000 Rp458,937,000

 UD MIAW
Adjustment Entries
Periode January 2012

Date Account Ref Debit Credit

Cost Of Good Sold 5-1100 Rp84,170,080

Merchandise Inventory 1-1300 Rp84,170,080
31
Merchandise inventory 1-1300 Rp20,584,000
Cost Of Good Sold 5-1100 Rp20,584,000
Supplies expense 6-1400 Rp1,750,000
31
Supplies 1-1500 Rp1,750,000
Dep Exp of Equipment 6-1500 Rp1,222,000
31
Acc dep of equipment 1-2200 Rp1,222,000
Rent Expense 6-1600 Rp2,600,000
31
Prepaid Expense 1-1400 Rp2,600,000

TOTAL Rp110,326,080 Rp110,326,080

 No Trial Balance
Name Account
Account Debit Credit
1-1100 Cash Rp198,623,675
1-1200 Account Receivable Rp45,641,000
1-1300 Merchandise Inventory Rp84,170,080
1-1400 Prepaid Rent Rp5,600,000
1-1500 Supplies Rp3,940,000
1-2100 Equipment Rp12,220,000
1-2200 Acc Dep Of Equipment Rp3,367,000
2-1100 Account Payable Rp24,056,000
3-1100 Capital Rp300,000,000
3-1200 Drawing Rp23,750,000
4-1100 Sales Rp130,292,000
4-1200 Sales Return Rp21,725,000
4-1300 Sales Discount Rp3,511,325
5-1100 Cost Of Good Sold Rp39,653,920
5-1200 Freight Out Rp500,000
6-1100 Salaries Expense Rp11,500,000
6-1200 Advertising Expense Rp2,500,000
6-1300 Electric and Water Expense Rp4,380,000
6-1400 Supplies Expense
6-1500 Dep Exp Of Equipment
6-1600 Rent Expense

TOTAL
Rp457,715,000 Rp457,715,000
 UD MIAW
WorkSheet
Periode January 2012
Adjustment Entries Adjustment Trial Balance Income Statment
Debit Credit Debit Credit Debit
Rp198,623,675
Rp45,641,000
Rp20,584,000 Rp84,170,080 Rp20,584,000
Rp2,600,000 Rp3,000,000
Rp1,750,000 Rp2,190,000
Rp12,220,000
Rp1,222,000 Rp4,589,000
Rp24,056,000
Rp300,000,000
Rp23,750,000
Rp130,292,000
Rp21,725,000 Rp21,725,000
Rp3,511,325 Rp3,511,325
Rp84,170,080 Rp20,584,000 Rp103,240,000 Rp103,240,000
Rp500,000 Rp500,000
Rp11,500,000 Rp11,500,000
Rp2,500,000 Rp2,500,000
Rp4,380,000 Rp4,380,000
Rp1,750,000 Rp1,750,000 Rp1,750,000
Rp1,222,000 Rp1,222,000 Rp1,222,000
Rp2,600,000 Rp2,600,000 Rp2,600,000

Rp110,326,080 Rp110,326,080 Rp458,937,000 Rp458,937,000 Rp152,928,325

Income Statment Balance Sheet
Credit Debit Credit
Rp198,623,675
Rp45,641,000
Rp20,584,000
Rp3,000,000
Rp2,190,000
Rp12,220,000
Rp4,589,000
Rp24,056,000
Rp300,000,000
Rp23,750,000
Rp130,292,000

Rp130,292,000 Rp306,008,675
Rp22,636,325 Rp22,636,325
Rp152,928,325 Rp328,645,000 Rp328,645,000
 UD MIAW
Income Statment
Periode January 2012

Sales
Sales Rp130,292,000
Sales Return Rp21,725,000
Sales discount Rp3,511,325
-Rp25,236,325
Net Sales Rp105,055,675

Cost Of Good Sold

Cost Of good Sold Rp103,240,000
Gross Profit Rp1,815,675

Expense
Freight Out Rp500,000
Salaries Expense Rp11,500,000
Advertising Expense Rp2,500,000
Electric and Water Expense Rp4,380,000
Supplies Expense Rp1,750,000
Dep Exp Of Equipment Rp1,222,000
Rent Expense Rp2,600,000

Total Expense -Rp24,452,000

Net Loss
-Rp22,636,325
 UD MIAW
Owner Of Equity Statment
Periode January 2012

Beggining Capital Rp300,000,000

Net Loss Rp22,636,325
Drawing Rp23,750,000
-Rp46,386,325
Ending Capital (decrease) Rp253,613,675
 UD MIAW
Balance Sheet
Periode January 2012
Aktiva
Current Aset
Cash Rp198,623,675
Account Receivable Rp45,641,000
Merchandise Inventory Rp20,584,000
Supplies Rp2,190,000
Prepaid Rent Rp3,000,000
Total Current Aset Rp270,038,675

Fixed Aset
Equipment Rp12,220,000
Acc Dep Of Equipment -Rp4,589,000
Total Fixed Aset Rp7,631,000
Total Aktiva Rp277,669,675

Pasiva
Payable :
Account Payable Rp24,056,000
Total Payable Rp24,056,000
Ending Capital (decrease) Rp253,613,675
Total Pasiva Rp277,669,675
 UD MIAW
CLOSING JOURNAL
PERIODE JANUARY 2012

Date Description Ref Debit Credit

Sales 4-1100 Rp130,292,000

31
Income Summary 3-1300 Rp130,292,000
Income Summary 3-1300 Rp103,240,000
31
Cost Of Good Sold 5-1100 Rp103,240,000
Income Summary 3-1300 Rp49,688,325
Sales Return 4-1200 Rp21,725,000
Sales Discount 4-1300 Rp3,511,325
Freight Out 5-1200 Rp500,000
Advertising Expense 6-1200 Rp2,500,000
31
Salaries Expense 6-1100 Rp11,500,000
Supplies Expense 6-1400 Rp1,750,000
Electric And Water Expense 6-1300 Rp4,380,000
Dep Exp Of Equipment 6-1500 Rp1,222,000
Rent Expense 6-1600 Rp2,600,000
Capital 3-1100 Rp22,636,325
31
Income Summary 3-1300 Rp22,636,325
Capital 3-1300 Rp23,750,000
31
Drawing 3-1200 Rp23,750,000
TOTAL Rp329,606,650 Rp329,606,650
 UD MIAW
Post Closing Trial Balance
Periode January 2012
No Name
Debit Credit
Account Account
1-1100 Cash Rp198,623,675
1-1200 Account Receivable Rp45,641,000
1-1300 Merchandise Inventory Rp20,584,000
1-1400 Prepaid Rent Rp3,000,000
1-1500 Supplies Rp2,190,000
1-2100 Equipment Rp12,220,000
1-2200 Acc Dep Of Equipment Rp4,589,000
2-1100 Account Payable Rp24,056,000
3-1100 Capital Rp253,613,675
Rp282,258,675 Rp282,258,675
 UD MIAW
Reversing Journal
Periode January 2012

Date Account Ref Debit Credit

Rent Expense 6-1600 Rp3,000,000

31
Prepaid Rent 1-1400 Rp3,000,000