Presentasi Perusahaan Dagang id. pptx

AKUNTANSI ETAP

Data

Perusahaan

Statement of

Change

Owner’s

Equity

Adjustment

General

Journal

Trial Balance

Ledger

Worksheet

Income

Statement

Statement of

Financial

Data Perusahaan

Nama Usaha: Hermina Qua

Menyediakan galon dan gas elpiji 3 kg dan 12 kg

Alamat: Jl. Bojong Menteng Indah RA-01, Rawa Lumbu

Pemilik: Mrs Hermina Silaen

Data

Perusahaa

Transaksi selama bulan Januari 2015

Item Harga Beli/unit Harga Jual/unit

Galon Air 11.000 14.000

Gas elpiji 3 kg 13.000 17.500

Gas elpiji 12 kg 126000 150.000

Hermina Qua

General Journal

Periodh of January 2015

Date Account Titles Debit Credit

2-JanCash 9,000,000

Merchandise Inventory 2,025,000 Vehicle-Motorcycle 25,750,000

Accum-dep of vehicle 10,815,000 Hermina Capital 25,960,000 2-JanMerchandise Inventory 1,200,000

Cost of Good Sold 569,000 15-JanMerchandise Inventory 1,002,000

Cash 1,002,000

Cash 1,239,000

Sales Revenue 1,239,000 Cost of Good Sold 933,000

16-JanMerchandise Inventory 1,157,000 17-JanMerchandise Inventory 1,411,000

Cost of Good Sold 299,000

Merchandise Inventory 299,000 22-JanMerchandise Inventory 1,519,000

Cost of Good Sold 351,000 30-JanMerchandise Inventory 1,667,000

Freight Out Meal Allowance expense 150,000 100,000

180,000 120,000 180,000 120,000 180,000 120,000 165,000 110,000

855,000 570,000

855,000 570,000

Vehicle-Motorcycle Salaries Payable

25,750,000 1,300,000

Hermina Capital Accum-_{dep of vehicle}

25,960,000 10,815,000

  257,500

Hermina Qua

Trial Balance

Periodh of January 2015

Account Titles

Debit

Kredit

Cash

11,791,500

Supplies

24,000

Merchandise Inventory

1,298,000

Vehicle-Motorcycle

25,750,000

Accum of Dep - Vehicle

10,815,000

Hermina Capital

25,960,000

Sales Revenue

19,043,000

Cost of Good Sold

14,803,000

Freight Out

855,000

Utility Expense

78,500

Rent Expense

550,000

Meal Allowance Expense

570,000

Repair & Maintenance Expense

98,000

Hermina Qua

Adjustment

Periodh of January 31, 2015

Date

Account Title

Debit

Credit

Jan 31Salaries Expense

1,300,000

2015

Salaries Payable

1,300,000

2 employees*850.000

Depreciation Expense

257,500

Accum of Dep-Vehicle

257,500

12%*25.750.000:12 bulan

Supplies Expense

13,250

Supplies

13,250

24.000-10.750(tersisa)= 13.250 (terpakai)

Total

1,570,750

1,570,750

Penyesuaian :

1. Gaji karyawan yang masih harus dibayar 2 karyawan @850.000

2. Penyusutan kendaraan 12% per tahun

3. Perlengkapan yang masih tersisa untuk buku 5.500 dan pulpen 5.250 =

10.750

Hermina Qua

Hermina Qua

Income Statement

Periodh of January 31, 2015

Sales Revenue

19,043,000

Less:

Cost of Good Sold

(14,803,000)

Gross Profit

4,240,000

Expenses:

Freight Out

855,000

Utility Expense

78,500

Rent Expense

550,000

Meal Allowance Expense

570,000

Repair & Maintenance Expense

98,000

Salaries Expense

1,300,000

Depreciation Expense

257,500

Supplies Expense

13,250

Total Expense

(3,722,250)

Net Profit

517,750

_Income

Hermina Qua

Statement of Change Owners Equity

Periodh of January 31, 2015

Hermina Capital January, 1

25,960,000

Add: Net Income

517,750

Hermina Capital January, 31

26,477,750

Change

Owner’s

Hermina Qua

Statement of Financial Position

Periodh of January 31, 2015

ASSETS

LIABILITY & EQUITY

 

Cash

11,791,500 Liability :

Supplies

10,750 Salaries Payable

1,300,000

Merchandise Inventory

1,298,000 Total Liability

1,300,000

Vehicle-Motorcycle

25,750,000 Equity :

Accum of Dep - Vehicle

(11,072,500) Equity 31, january

26,477,750

Total Equity

26,477,750

Total Assets

27,777,750 Total Liability & Equity

27,777,750

Statement

of

Financial