Journal

Doherty Tree Celullar Inc.

Date Account and Explaination Debit Credit

1-Apr Cash 19800
Common Stock 19800
Issued Common Stock
2-Apr Office Supplies 200
Account payable 200 pembelian secara hutang jadi acc pa
Purchased office supplies on account
4-Apr Land 14300
cash 14300
Paid cash for land
6-Apr Cash 2600
Service Revenue 2600
Performed service revenue for cash
9-Apr account payable 100 pembayaran atas supplie (account pa
cash 100
paid cash on account
17-Apr Account recieveable 1900 kasih jasa tapi blm terima uang
Service Revenue 1900
Performed service on account
23-Apr Cash 100 terima uang dari piutang tgl 17
Account receiveable 100
Collected cash on account
30-Apr Salary Expense 1900
Rent Expense 1300
cash 3200
Paid expense on cash
Total 42200 42200
an secara hutang jadi acc payable

aran atas supplie (account payable)

a tapi blm terima uang

ang dari piutang tgl 17

JOURNAL T ACCOUNT
cash
1 cash 23000 23000 1900
common stocl 23000 19000 7000
5 rent expense 1900 14000 700
cash 1900 5500
9 land 35000 2500
cash 7000 56000 17600
note payable 28000 38400
10 supplie 1100
account payable 1100 Rent Expense
19 account payable 700 1900
cash 700
22 cash 19000 land
note payable 19000 35000
31 cash 14000
account recieveable 6000
service revenue 20000
31 Salary expense 2500
adv expense 1300
utilities expense 1700
cash 5500
31 Deviden 2500
cash 2500

note payabel: sama dengan account payable tapi lebih resmi karena ada Perjanjian
 TRIAL BALANCE
comonn stock salary expense cash 38400
23000 2500 AR 6000
SUPP 1100
note payable ADV expemse LAND 35000
28000 1300 AC PAY 400
19000 NOTE PAY 47000
utility expense coomon stock 23000
1700 deviden 2500
account payable serv revenue 20000
700 1100 dviden salary exp 2500
2500 adv exp 1300
servoce revenue util exp 1700
20000 acc revieable rent exp 1900
6000
supplie
1100
 INCOME STATMENT
Dec-12

service rev 20000

salary exp 2500
adv exp 1300
etil exp 1700
rent exp 1900
7400 20000 (Expense-Revenue)
net income 12600

STATEMENT OF RETAINDES EARNING

Dec-12

RE Begining balance 0
add net income 12600
less deviden 2500
RE ending balance 10100

aset liabilities
cash 38400 Acc payabl 400
AR 6000 Note payba 47000
Suplie 1100
Land 35000 equity
common st 23000
RE Ending 10100
Total aset 80500 Total L+E 80500
JOURNAL
DEC
1 prepaid insurance 700 Desember ke April 5 bulan jadi 3500/5
cash 700
4 furniture 900
cash 900
5 cash 500
service revenue 500
8 adv expense 200
cash 200
11 account recieveable 3100
service revenue 3100
19 computer 1800
account payable 1800
24 cash 3100
account recieveable 3100
26 account payable 1800
cash 1800
29 salary exps 800
cash 800
31 insurance exp 700
prepaid insurance 700 merujuk ke tanggal 1
31 unearned rev 400
Revenue 400 karena sudah diterima di November maka jadi Rev
saat nov: telah menerima cash tapi pendapatan be
cash
accrual basis: sebagaimana di jurnal atas unearned rev
cash basis: yg unearned rev tidak dimasukan, krn sudah terima saat des:
unearned rev
serveice Revenue
 bulan jadi 3500/5

ma di November maka jadi Revenue

erima cash tapi pendapatan belum diakui atau belum terjadi (contoh case: misal Uang Muka)
Journal
TB Adj Adj TB Inc Statement
Account D C D C D C D C
Cash 8300 8300
AR 1900 2100 4000
Prepaid rent 2100 700 1400
supplies 2400 2090 310
furniture 63000 63000
Acc Depr 3700 1750 5450
Account payable 4000 4000
salary payable 3060 3060
common stock 13000 13000
retained earning 53430 53430
deviden 4300 4300
service rev 11000 2100 13100 13100
salary exp 2600 3060 5660 5660
rent exp 700 700 700
util exp 530 530 530 akan diclose
depr exp 1750 1750 1750
supplies exp 2090 2090 2090
85130 85130 92040 92040 10730 13100
NET INCOME 2370

Jurnal Penyesuaian D C XXX

AR 2100 Income statement
adv rev 2100 Dec-12
rent expense 700 D C
prepaid rent 700 service rev 0
supply exp 2090 salary exp 5660
supplies 2090 rent exp 700
depr exp 1750 util exp 530
acc depr 1750 depr exp 1750
salary exp 3060 supplies exp 2090
salary payable 3060
XXX
XXX Stetmen of Retained Earning
Balance Sheet
cash 8300 RE-Begining balance 53430
AR 4000 Net Income 2370
Prepaid rent 1400 Deviden (sbg pengura 4300
sup 310 RE -Ending balance 51500
furn 63000
acc depr -5450 Acc Depr walopun di credit tapi tetap masuknya aset
Furniture- 57550
Total aSet 71560
 Balance Sheet Closing Post Close
D C D C
8300 0 8300 0
4000 0 4000 0
1400 0 1400 0
310 0 310 0
63000 0 63000 0
0 5450 0 5450
0 4000 0 4000
0 3060 0 3060
0 13000 0 13000
0 53430 -1930 0 53430
4300 0 4300 4300 0
13100
5660
700
akan diclose 530
1750
2090
81310 78940
2370

CLOSING ENTRIES
Serv rev 13100
RE 13100
RE 10733
Sal Exp 5660
Rent exp 700
util exp 530
depr exp 1750
sup exp 2090
RE 4300
Deviden 4300
S61
D C
inventory 4500
cash 4500
account recieveable r 18900
sales 18900
COGS 3900
inventory 3900
cash 18700
account recieveable r 18700

S-62
inventory 125000
account payable 125000 Laporan financial : income statemen =Sales-COGS=Gross Profit
account recievable 190000
sales 190000
COGS 100000
inventory 100000
cash 47500
account recieveable r 47500
s-COGS=Gross Profit
 D C
1-Jul prepaid insurance 7500
cash 7500
prepaid insurance
3-Jul furniture 2000
cash 2000
5-Jul cash 2225
service rev 2225
7-Jul Account recieveable 16800
service rev 16800
8-Jul Utilities Exp 2000
cash 2000
19-Jul equipment 12000
account payable 12000
24-Jul cash 16800
account recievable 16800
26-Jul account payable 6000
cash 6000
29-Jul salary exp 2000
cash 2000
31-Jul insurance exp 2500
prepaid insurance 2500
 JOURNAL
21-Jan
e6 29b
Unit Unit Price Total unit sold unit sold
Bal 5 170 850 5 850
7 170 1190 7 1190 3 510
13 180 2340 4 720 13 2340
25 4380 16 2760 16 2850
Ending Bal 9
sold 16

Average 175.2 FIFO LIFO (ambil dr belakang)

COGS 16 175.2 2803.2 COGS 2760 COGS 2850
sales 16 575 9200 sales 9200 sales 9200
Gross Profit 6396.8 6440 6350 artinya harganya lebih murah
Inventory 9 1576.8 1620 1530
(total - COGS)

begining bal 850

+purchase 3530
=goods availabel total 4380
-sold -2803.2
ending baal 5956.8
artinya harganya lebih murah saat LIFO