SALES JOURNAL

Debit Credit
Date Account Debited Ref.
Accounts Receivable COMS Sales MI
2010 5 PT Handika Rp 1,200,000 Rp 800,000 Rp 1,200,000 Rp 800,000
Dec
6 PT Bintang Utama Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000

8 Tn Angga Wijaya Rp 3,000,000 Rp 2,000,000 Rp 3,000,000 Rp 2,000,000

28 Toko Sumber Terang Rp 4,500,000 Rp 4,500,000 Rp 4,500,000 Rp 4,500,000

Rp 13,700,000 Rp 12,300,000 Rp 13,700,000 Rp 12,300,000

 CASH RECEIVED JOUR

Debit
Date Account Credited Ref.
Cash Sales Dicsount
2010 1 Rp 600,000,000
Dec
5 Rp 2,800,000

7 Rp 4,000,000

20 Rp 4,900,000 Rp 100,000

Rp 611,700,000 Rp 100,000
 CASH RECEIVED JOURNAL

bit Credit
COMS Accounts Receivable Sales MI

Rp 1,600,000 Rp 2,800,000 Rp 1,600,000

Rp 5,000,000 Rp 4,000,000 Rp 5,000,000

Rp 5,000,000

Rp 6,600,000 Rp 5,000,000 Rp 6,800,000 Rp 6,600,000

dit
Other
Nn Elina Capital Rp 600,000,000
 PURCHASE JOURNAL

Debit
Date Account Credited Ref.
MI Other
2010 2 PT Bogor Indah Rp 24,000,000
Dec
2 PT Merdeka Rp 15,000,000

3 Toko Semarang Rp 6,000,000

4 PT Langsung Jaya Rp 10,000,000

29 PT Sejahtera Rp 14,500,000

Rp 69,500,000
 Credit
Accounts Payable
Rp 24,000,000

Rp 15,000,000

Rp 6,000,000

Rp 10,000,000

Rp 14,500,000

Rp 69,500,000
 CASH PAYMENT JOURNAL

Debit
Date Account Debited Ref.
Account Payable MI
2010 2
Dec
11

14

15

16 PT Bogor Indah Rp 24,000,000

20 Rp 2,000,000

24

Rp 24,000,000 Rp 2,000,000
CASH PAYMENT JOURNAL

Debit Credit
Other Cash MI
Prepaid Rent Rp 6,000,000 Rp 6,000,000

Misc. Administrative Expense Rp 150,000 Rp 150,000

Supplies Rp 800,000 Rp 800,000

Misc. Store Expense Rp 700,000 Rp 700,000

Rp 24,000,000

Rp 2,000,000

Transport Out Rp 260,000 Rp 260,000

Rp 33,910,000
 LEDGER

Account Debit Credit

Cash Rp 611,700,000 Rp 33,910,000
Account Receivable Rp 13,700,000 Rp 5,000,000
Supplies Rp 800,000
Prepaid Rent Rp 6,000,000
Merchandise Inventory Rp 71,500,000 Rp 18,900,000
Account Payable Rp 24,000,000 Rp 69,500,000
Elina Capital Rp 600,000,000
Sales Rp 20,500,000
Sales Discount Rp 100,000
Cost of Merchandise Sold Rp 18,900,000
Transport Out Rp 260,000
Miscellaneous Administrative Expense Rp 150,000
Miscellaneous Store Expense Rp 700,000
Rent Expense
Total
 Balance
Rp 577,790,000
Rp 8,700,000
Rp 800,000
Rp 6,000,000
Rp 52,600,000
Rp 45,500,000
Rp 600,000,000
Rp 20,500,000
Rp 100,000
Rp 18,900,000
Rp 260,000
Rp 150,000
Rp 700,000
Rp -
Rp 1,332,000,000
 INVENTORY CARD

PURCHASE COMS
Date
Quantity (kg) Cost per Unit Total Cost Quantity (kg) Cost per Unit
2010 2 6000 Rp 4,000 Rp 24,000,000
Dec 5 200 Rp 4,000
5 400 Rp 4,000
Beras

8 500 Rp 4,000
29 2000 Rp 5,000 Rp 10,000,000

2 3000 Rp 5,000 Rp 15,000,000

3 1500 Rp 4,000 Rp 6,000,000

6 1000 Rp 5,000

7 1000 Rp 5,000
Jagung

28 900 Rp 5,000

29 1500 Rp 3,000 Rp 4,500,000

4 2000 Rp 5,000 Rp 10,000,000

Kedelai

20 500 Rp 4,000 Rp 2,000,000

Cengkeh

27 200 Rp 5,000 Rp 1,000,000

Merchandise Inventory Ending

CARD

COMS MI
Total Cost Quantity (kg) Cost per Unit Total Cost
6000 Rp 4,000 Rp 24,000,000
Rp 800,000 5800 Rp 4,000 Rp 23,200,000
Rp 1,600,000 5400 Rp 4,000 Rp 21,600,000
Rp 2,000,000 4900 Rp 4,000 Rp 19,600,000
4900 Rp 4,000 Rp 19,600,000
2000 Rp 5,000 Rp 10,000,000
Ending Rp 29,600,000

3000 Rp 5,000 Rp 15,000,000

3000 Rp 5,000 Rp 15,000,000
1500 Rp 4,000 Rp 6,000,000
Rp 5,000,000 2000 Rp 5,000 Rp 10,000,000
1500 Rp 4,000 Rp 6,000,000
Rp 5,000,000 1000 Rp 5,000 Rp 5,000,000
1500 Rp 4,000 Rp 6,000,000
Rp 4,500,000 100 Rp 5,000 Rp 500,000
1500 Rp 4,000 Rp 6,000,000
100 Rp 5,000 Rp 500,000
1500 Rp 4,000 Rp 6,000,000
1500 Rp 3,000 Rp 4,500,000
Ending Rp 11,000,000

2000 Rp 5,000 Rp 10,000,000

2000 Rp 5,000 Rp 10,000,000
500 Rp 4,000 Rp 2,000,000
Ending Rp 12,000,000

200 Rp 5,000 Rp 1,000,000

Ending Rp 1,000,000

Rp 53,600,000
 WORKSHEET

Trial Balance Adjusting

Account
Debit Credit Debit
Cash Rp 577,790,000
Account Receivable Rp 8,700,000
Supplies Rp 800,000
Prepaid Rent Rp 6,000,000
Merchandise Inventory Rp 52,600,000
Account Payable Rp 45,500,000
Elina Capital Rp 600,000,000
Sales Rp 20,500,000
Sales Discount Rp 100,000
Cost of Merchandise Sold Rp 18,900,000
Transport Out Rp 260,000
Miscellaneous Administrative Expense Rp 150,000
Miscellaneous Store Expense Rp 700,000
Rent Expense Rp 2,000,000
Rp 666,000,000 Rp 666,000,000 Rp 2,000,000
Net Loss
 WORKSHEET

Adjusting Adjusted TB Income Summary

Credit Debit Credit Debit Credit
Rp 577,790,000
Rp 8,700,000
Rp 800,000
Rp 2,000,000 Rp 4,000,000
Rp 52,600,000
Rp 45,500,000
Rp 600,000,000
Rp 20,500,000 Rp 20,500,000
Rp 100,000 Rp 100,000
Rp 18,900,000 Rp 18,900,000
Rp 260,000 Rp 260,000
Rp 150,000 Rp 150,000
Rp 700,000 Rp 700,000
Rp 2,000,000 Rp 2,000,000
Rp 2,000,000 Rp 666,000,000 Rp 666,000,000 Rp 22,110,000 Rp 20,500,000
Rp 1,610,000
Rp 22,110,000 Rp 22,110,000
 Balance Sheet
Debit Credit
Rp 577,790,000
Rp 8,700,000
Rp 800,000
Rp 4,000,000
Rp 52,600,000
Rp 45,500,000
Rp 600,000,000

Rp 643,890,000 Rp 645,500,000
Rp 1,610,000
Rp 645,500,000 Rp 645,500,000
 CLOSING ENTRIES

Date Account Ref Debit Credit

2010 31 Elina Capital Rp 20,500,000
Dec Income Summary Rp 20,500,000
Income Summary Rp 40,010,000
Sales Rp 20,500,000
Sales Discount Rp 100,000
Cost of Merchandise Sold Rp 100,000
Transport Out Rp 18,900,000
Miscellaneous Administrative Expense Rp 260,000
Miscellaneous Store Expense Rp 150,000
Account Payable Rp 19,510,000
Income Summary Rp 19,510,000
 Elina's Store
Statement Of Comprehensive Income
For the Year Ended December 31st, 2010

Sales Rp 20,500,000
Sales Discount Rp 100,000
Net Sales Rp 20,400,000

Cost of Merchandise Sold Rp 18,900,000

Gross Profit Rp 1,500,000

Operating Expenses
Transport Out Rp 260,000
Miscellaneous Administrative Expense Rp 150,000
Miscellaneous Store Expense Rp 700,000
Rent Expense Rp 2,000,000
Rp 3,110,000

Net Loss Rp 1,610,000

 Elina's Store
Statement Of Owner's Equity
For the Year Ended December 31st, 2010

Eliza Capital Jan 1st 2010 Rp -

Investment Rp 600,000,000
Net Loss Rp 1,610,000
Rp 598,390,000
Eliza Capital Dec 31st 2010 Rp 598,390,000
 Elina's Store
Statement Of Financial Position
For the Year Ended December 31st, 2010

ASSETS LIABILITIES
Cash Rp 577,790,000 Account Payable
Account Receivable Rp 8,700,000
Supplies Rp 800,000 OWNER'S EQUITY
Prepaid Rent Rp 4,000,000 Elina Capital
Merchandise Inventory Rp -

Total Assets Rp 591,290,000 Total Liabilities & Owner's Equity

Rp 45,500,000

Rp 598,390,000

Rp 643,890,000