Akun101Cash on Hand101 Cash on Hand24,600,00024,600,000102Cash in Bank102 Cash in Bank68,750,00068,750,000103Petty Cash103 Petty Cash6,000,0006,000,000650Cash Sort and Over650 Cash Sort and Over(1,150,000)1,150,000105Sinking Fund Cash105 Sinking Fund Cash30,000,00030,000,000110Account Receivable110 Account Receivable90,000,00090,000,000111Allowance for Bad Debt111 Allowance for Bad Debt650,000650000120Note Receivable120 Note Receivable15,000,00015,000,000130Inventory130 Inventory85,000,00085,000,000140Prepaid Rent140 Prepaid Rent36,000,00036,000,000150Prepaid Insurance150 Prepaid Insurance10,000,00010,000,000210Land210 Land125,000,000125,000,000220Building220 Building240,000,000240,000,000221Accumulated Depreciation Building221 Accumulated Depreciation Building(32,500,000)(32,500,000)230Equiptment230 Equiptment500,000,000500,000,000231Accumulated Depreciation Equiptment231 Accumulated Depreciation Equiptment(260,000,000)(260,000,000)240Vehicle240 Vehicle180,000,000180,000,000241Accumulated Depreciation Vehicle241 Accumulated Depreciation Vehicle(115,200,000)(115,200,000)250Franchise250 Franchise56,000,0001,058,150,00056,000,000310Account Payable310 Account Payable93,500,00093,500,000320Notes Payable320 Notes Payable50,000,00050,000,000330Unearned Service Revenue330 Unearned Service Revenue50,000,00050,000,000340Warranty Liabilities340 Warranty Liabilities1,500,000195,000,0001,500,000401Dora Capital401 Dora Capital175,000,000175,000,000402Emon Capital402 Emon Capital275,000,000275,000,000411Dora Drawing411 Dora Drawing(7,000,000)(7,000,000)412Emon Drawing412 Emon Drawing(8,000,000)435,000,000630,000,000(8,000,000)500Purchase500 Purchase469,000,000469,000,000501Purchase Discount501 Purchase Discount(36,750,000)(36,750,000)502Purchase Return and Allowance502 Purchase Return and Allowance(16,250,000)(16,250,000)510Freight In510 Freight In18,900,00018,900,000520Sales Salaries Expense520 Sales Salaries Expense33,000,00033,000,000530Office Salaries Expense530 Office Salaries Expense22,000,00022,000,000540Advertising Expense540 Advertising Expense27,500,00027,500,000550Utilities Expense550 Utilities Expense16,500,00016,500,000560Supplies Expense560 Supplies Expense9,500,0009,500,000570Misceleneous Selling Expense570 Misceleneous Selling Expense3,800,0003,800,000580Misceleneous Administrative Expense580 Misceleneous Administrative Expense2,200,000549,400,0002,200,000600Sales600 Sales995,500,000995,500,000601Sales discount601 Sales discount(27,000,000)(27,000,000)602Sales Return and Allowance602 Sales Return and Allowance(15,700,000)(15,700,000)610Freight Out610 Freight Out(7,900,000)(7,900,000)620Rent Revenue620 Rent Revenue30,000,00030,000,000630Interest Revenue630 Interest Revenue2,650,000977,550,0001,607,550,0001,607,550,0002,650,000590Bad Debt Expense590 Bad Debt Expense0.0112Interest Receivable112 Interest Receivable0.0591Rent Expense591 Rent Expense592Insurance Expense592 Insurance Expense593Depreciation Expense - Building593 Depreciation Expense - Building594Depreciation Expense - Equiptment594 Depreciation Expense - Equiptment595Depreciation Expense - Vehicle595 Depreciation Expense - Vehicle596Amortization Expense - Franchise596 Amortization Expense - Franchise597Interest Expense597 Interest Expense311Interest Payable311 Interest Payable640Service Revenue640 Service Revenue312Salaries Payable312 Salaries Payable160Prepaid Advertising160 Prepaid Advertising313Utilitas Payable313 Utilitas Payable170Supplies170 Supplies331Unearned Rent Revenue331 Unearned Rent Revenue999Income Summary999 Income Summary598Warranty Expense598 Warranty Expense

JurnalTanggalJurnalDebetKreditKeterangan31/12/2014101 Cash on Hand325,000V31/12/2014650 Cash Sort and Over325,000V31/12/2014110 Account Receivable10,000,000V31/12/2014580 Misceleneous Administrative Expense250,000V31/12/2014102 Cash in Bank10,250,000V31/12/2014570 Misceleneous Selling Expense3,500,000V31/12/2014101 Cash on Hand3,500,000V31/12/2014105 Sinking Fund Cash5,000,000V31/12/2014101 Cash on Hand5,000,000V31/12/2014590 Bad Debt Expense2,150,000V31/12/2014111 Allowance for Bad Debt2,150,000V31/12/2014112 Interest Receivable150,000V31/12/2014630 Interest Revenue150,000V31/12/2014999 Income Summary85,000,000V31/12/2014130 Inventory85,000,000V31/12/2014130 Inventory90,000,000V31/12/2014999 Income Summary90,000,000V31/12/2014591 Rent Expense12,000,000V31/12/2014140 Prepaid Rent12,000,000V31/12/2014592 Insurance Expense2,500,000V31/12/2014150 Prepaid Insurance2,500,000V31/12/2014593 Depreciation Expense - Building10,000,000V31/12/2014221 Accumulated Depreciation Building10,000,000V31/12/2014594 Depreciation Expense - Equiptment70,000,000V31/12/2014231 Accumulated Depreciation Equiptment70,000,000V31/12/2014595 Depreciation Expense - Vehicle25,920,000V31/12/2014241 Accumulated Depreciation Vehicle25,920,000V31/12/2014596 Amortization Expense - Franchise8,000,000V31/12/2014250 Franchise8,000,000V56.000.000 = X - 3(X/10)31/12/2014597 Interest Expense625,000V56.000.000 = 7/10 X31/12/2014311 Interest Payable625,000V80,000,000=50000000*10%*45/36031/12/2014330 Unearned Service Revenue40,000,000V31/12/2014640 Service Revenue40,000,000V31/12/2014520 Sales Salaries Expense2,000,000V31/12/2014530 Office Salaries Expense3,000,000V31/12/2014312 Salaries Payable5,000,000V31/12/2014160 Prepaid Advertising11,000,000V31/12/2014540 Advertising Expense11,000,000V31/12/2014550 Utilities Expense1,500,000V31/12/2014313 Utilitas Payable1,500,000V31/12/2014170 Supplies2,500,000V31/12/2014560 Supplies Expense2,500,000V31/12/2014620 Rent Revenue6,000,000V31/12/2014331 Unearned Rent Revenue6,000,000V31/12/2014598 Warranty Expense2,500,000V31/12/2014340 Warranty Liabilities2,500,000V31/12/2014340 Warranty Liabilities750,000V31/12/2014101 Cash on Hand750,000V

Kertas KerjaUnadjusted Trial BalanceAdjustmentAdjusted Trial BalanceIncome StatementBalance SheetDrCrDrCrDrCrDrCrDrCr1101 Cash on HandRp24,600,000Rp325,000Rp9,250,000Rp15,675,0000.00.0Rp15,675,0000.01102 Cash in BankRp68,750,0000.0Rp10,250,000Rp58,500,0000.00.0Rp58,500,0000.01103 Petty CashRp6,000,0000.00.0Rp6,000,0000.00.0Rp6,000,0000.06650 Cash Sort and OverRp1,150,0000.0Rp325,000Rp1,475,0000.0Rp1,475,0000.00.01105 Sinking Fund CashRp30,000,000Rp5,000,0000.0Rp35,000,0000.00.0Rp35,000,0000.01110 Account ReceivableRp90,000,000Rp10,000,0000.0Rp100,000,0000.00.0Rp100,000,0000.01111 Allowance for Bad DebtRp650,0000.0Rp2,150,000Rp1,500,0000.00.00.0Rp1,500,0001120 Note ReceivableRp15,000,0000.00.0Rp15,000,0000.00.0Rp15,000,0000.01130 InventoryRp85,000,000Rp90,000,000Rp85,000,000Rp90,000,0000.00.0Rp90,000,0000.01140 Prepaid RentRp36,000,0000.0Rp12,000,000Rp24,000,0000.00.0Rp24,000,0000.01150 Prepaid InsuranceRp10,000,0000.0Rp2,500,000Rp7,500,0000.00.0Rp7,500,0000.02210 LandRp125,000,0000.00.0Rp125,000,0000.00.0Rp125,000,0000.02220 BuildingRp240,000,0000.00.0Rp240,000,0000.00.0Rp240,000,0000.02221 Accumulated Depreciation BuildingRp32,500,0000.0Rp10,000,000Rp42,500,0000.00.00.0Rp42,500,0002230 EquiptmentRp500,000,0000.00.0Rp500,000,0000.00.0Rp500,000,0000.02231 Accumulated Depreciation EquiptmentRp260,000,0000.0Rp70,000,000Rp330,000,0000.00.00.0Rp330,000,0002240 VehicleRp180,000,0000.00.0Rp180,000,0000.00.0Rp180,000,0000.02241 Accumulated Depreciation VehicleRp115,200,0000.0Rp25,920,000Rp141,120,0000.00.00.0Rp141,120,0002250 FranchiseRp56,000,0000.0Rp8,000,000Rp48,000,0000.00.0Rp48,000,0000.03310 Account PayableRp93,500,0000.00.0Rp93,500,0000.00.00.0Rp93,500,0003320 Notes PayableRp50,000,0000.00.0Rp50,000,0000.00.00.0Rp50,000,0003330 Unearned Service RevenueRp50,000,000Rp40,000,0000.0Rp10,000,0000.00.00.0Rp10,000,0003340 Warranty LiabilitiesRp1,500,000Rp750,000Rp2,500,000Rp3,250,0000.00.00.0Rp3,250,0004401 Dora CapitalRp175,000,0000.00.0Rp175,000,0000.00.00.0Rp175,000,0004402 Emon CapitalRp275,000,0000.00.0Rp275,000,0000.00.00.0Rp275,000,0004411 Dora DrawingRp7,000,0000.00.0Rp7,000,0000.00.0Rp7,000,0000.04412 Emon DrawingRp8,000,0000.00.0Rp8,000,0000.00.0Rp8,000,0000.05500 PurchaseRp469,000,0000.00.0Rp469,000,000Rp469,000,0000.00.00.05501 Purchase DiscountRp36,750,0000.00.0Rp36,750,0000.0Rp36,750,0000.00.05502 Purchase Return and AllowanceRp16,250,0000.00.0Rp16,250,0000.0Rp16,250,0000.00.05510 Freight InRp18,900,0000.00.0Rp18,900,000Rp18,900,0000.00.00.05520 Sales Salaries ExpenseRp33,000,000Rp2,000,0000.0Rp35,000,000Rp35,000,0000.00.00.05530 Office Salaries ExpenseRp22,000,000Rp3,000,0000.0Rp25,000,000Rp25,000,0000.00.00.05540 Advertising ExpenseRp27,500,0000.0Rp11,000,000Rp16,500,000Rp16,500,0000.00.00.05550 Utilities ExpenseRp16,500,000Rp1,500,0000.0Rp18,000,000Rp18,000,0000.00.00.05560 Supplies ExpenseRp9,500,0000.0Rp2,500,000Rp7,000,000Rp7,000,0000.00.00.05570 Misceleneous Selling ExpenseRp3,800,000Rp3,500,0000.0Rp7,300,000Rp7,300,0000.00.00.05580 Misceleneous Administrative ExpenseRp2,200,000Rp250,0000.0Rp2,450,000Rp2,450,0000.00.00.06600 SalesRp995,500,0000.00.0Rp995,500,0000.0Rp995,500,0000.00.06601 Sales discountRp27,000,0000.00.0Rp27,000,000Rp27,000,0000.00.00.06602 Sales Return and AllowanceRp15,700,0000.00.0Rp15,700,000Rp15,700,0000.00.00.06610 Freight OutRp7,900,0000.00.0Rp7,900,000Rp7,900,0000.00.00.06620 Rent RevenueRp30,000,000Rp6,000,0000.0Rp24,000,0000.0Rp24,000,0000.00.06630 Interest RevenueRp2,650,0000.0Rp150,000Rp2,800,0000.0Rp2,800,0000.00.05590 Bad Debt ExpenseRp2,150,0000.0Rp2,150,000Rp2,150,0000.00.00.01112 Interest ReceivableRp150,0000.0Rp150,0000.00.0Rp150,0000.05591 Rent ExpenseRp12,000,0000.0Rp12,000,000Rp12,000,0000.00.00.05592 Insurance ExpenseRp2,500,0000.0Rp2,500,000Rp2,500,0000.00.00.05593 Depreciation Expense - BuildingRp10,000,0000.0Rp10,000,000Rp10,000,0000.00.00.05594 Depreciation Expense - EquiptmentRp70,000,0000.0Rp70,000,000Rp70,000,0000.00.00.05595 Depreciation Expense - VehicleRp25,920,0000.0Rp25,920,000Rp25,920,0000.00.00.05596 Amortization Expense - FranchiseRp8,000,0000.0Rp8,000,000Rp8,000,0000.00.00.05597 Interest ExpenseRp625,0000.0Rp625,000Rp625,0000.00.00.03311 Interest Payable0.0Rp625,000Rp625,0000.00.00.0Rp625,0006640 Service Revenue0.0Rp40,000,000Rp40,000,0000.0Rp40,000,0000.00.03312 Salaries Payable0.0Rp5,000,000Rp5,000,0000.00.00.0Rp5,000,0001160 Prepaid AdvertisingRp11,000,0000.0Rp11,000,0000.00.0Rp11,000,0000.03313 Utilitas Payable0.0Rp1,500,000Rp1,500,0000.00.00.0Rp1,500,0001170 SuppliesRp2,500,0000.0Rp2,500,0000.00.0Rp2,500,0000.03331 Unearned Rent Revenue0.0Rp6,000,000Rp6,000,0000.00.00.0Rp6,000,0009999 Income SummaryRp85,000,000Rp90,000,000Rp5,000,0000.0Rp5,000,0000.00.05598 Warranty ExpenseRp2,500,0000.0Rp2,500,000Rp2,500,0000.00.0

Rp2,135,000,000Rp2,135,000,000Rp394,670,000Rp394,670,000Rp2,256,770,000Rp2,256,770,000Rp783,445,000Rp1,121,775,000Rp1,473,325,000Rp1,134,995,000Earning Before TaxRp338,330,000Rp338,330,000Rp1,121,775,000Rp1,121,775,000Rp1,473,325,000Rp1,473,325,000598 Tax ExpenseRp67,666,000314 Tax PayableRp67,666,000Net IncomeRp270,664,000Rp270,664,000Rp1,121,775,000Rp1,121,775,000Rp1,473,325,000Rp1,473,325,000

IS600 Sales995,500,000DoraEmon101 Cash on HandRp15,675,000310 Account PayableRp93,500,000601 Sales discount27,000,000Capital, JanRp175,000,000.00Rp275,000,000.00102 Cash in BankRp58,500,000320 Notes PayableRp50,000,000602 Sales Return and Allowance15,700,00042,700,000Net IncomeRp127,832,000.00Rp142,832,000.00103 Petty CashRp6,000,000330 Unearned Service RevenueRp10,000,000Net Sales952,800,000DrawingRp7,000,000.00Rp8,000,000.00105 Sinking Fund CashRp35,000,000340 Warranty LiabilitiesRp3,250,000Capital, DecRp295,832,000.00Rp409,832,000.00110 Account ReceivableRp100,000,000311 Interest PayableRp625,000Inventory, beginning85,000,000111 Allowance for Bad DebtRp(1,500,000)313 Utilitas PayableRp1,500,000500 Purchase469,000,000112 Interest ReceivableRp150,000312 Salaries PayableRp5,000,000Less:170 SuppliesRp2,500,000501 Purchase Discount36,750,000130 InventoryRp90,000,000331 Unearned Rent RevenueRp6,000,000502 Purchase Return and Allowance16,250,000140 Prepaid RentRp24,000,000314 Tax PayableRp338,330,000Rp508,205,000Net Purchase416,000,000150 Prepaid InsuranceRp7,500,000Add:160 Prepaid AdvertisingRp11,000,000401 Dora CapitalRp295,832,000510 Freight In18,900,000120 Note ReceivableRp15,000,000402 Emon CapitalRp409,832,000Rp705,664,000Cost of Merchandise Purchased434,900,000210 LandRp125,000,000Merchandise available for sale519,900,000220 BuildingRp240,000,000Inventory, ending90,000,000221 Accumulated Depreciation BuildingRp(42,500,000)Cost of Merchandise Sold429,900,000230 EquiptmentRp500,000,000231 Accumulated Depreciation EquiptmentRp(330,000,000)Gross Profit522,900,000240 VehicleRp180,000,000241 Accumulated Depreciation VehicleRp(141,120,000)Operating Expenses:250 FranchiseRp48,000,000594 Depreciation Expense - Equiptment70,000,000x520 Sales Salaries Expense35,000,000xRp943,205,000Rp1,213,869,000595 Depreciation Expense - Vehicle25,920,000xRp270,664,000530 Office Salaries Expense25,000,000x550 Utilities Expense18,000,000x540 Advertising Expense16,500,000x591 Rent Expense12,000,000x593 Depreciation Expense - Building10,000,000x596 Amortization Expense - Franchise8,000,000x610 Freight Out7,900,000x560 Supplies Expense7,000,000x592 Insurance Expense2,500,000x590 Bad Debt Expense2,150,000x598 Warranty Expense2,500,000x570 Misceleneous Selling Expense7,300,000x580 Misceleneous Administrative Expense2,450,000xTotal Operating Expense252,220,000Operating Profit:270,680,000

Other income and expenseOther income:620 Rent Revenue24,000,000650 Cash Sort and Over1,475,000630 Interest Revenue2,800,000640 Service Revenue40,000,00068,275,000Other expense:597 Interest Expense625,000Total other income and expense67,650,000Earnings Before Tax338,330,000Tax67,666,000Net Income270,664,000Division of Net Income:DoraEmontotalSalary10,000,00015,000,00025,000,000Bonus17,500,00027,500,00045,000,000Remaining100,332,000100,332,000200,664,000127,832,000142,832,000270,664,000