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Latihan Siklus Dagang 1

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1. This document is a ledger for Toko Surga Belanja that records transactions from October 2022 to December 2022. 2. Major transactions include purchasing inventory, supplies, equipment, and paying rent and salaries. Revenue is generated from sales and recorded in the sales account. 3. Expenses such as cost of goods sold, utilities, and delivery expenses are also recorded by debiting those expense accounts and crediting the inventory account.

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Latihan Siklus Dagang 1

Uploaded by

AFIFA SAQIFA
36 views26 pages
1. This document is a ledger for Toko Surga Belanja that records transactions from October 2022 to December 2022. 2. Major transactions include purchasing inventory, supplies, equipment, and paying rent and salaries. Revenue is generated from sales and recorded in the sales account. 3. Expenses such as cost of goods sold, utilities, and delivery expenses are also recorded by debiting those expense accounts and crediting the inventory account.

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Latihan siklus dagang 1

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1. This document is a ledger for Toko Surga Belanja that records transactions from October 2022 to December 2022. 2. Major transactions include purchasing inventory, supplies, equipment, and paying rent and salaries. Revenue is generated from sales and recorded in the sales account. 3. Expenses such as cost of goods sold, utilities, and delivery expenses are also recorded by debiting those expense accounts and crediting the inventory account.

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© All Rights Reserved
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36 views26 pages

Latihan Siklus Dagang 1

Uploaded by

AFIFA SAQIFA
1. This document is a ledger for Toko Surga Belanja that records transactions from October 2022 to December 2022. 2. Major transactions include purchasing inventory, supplies, equipment, and paying rent and salaries. Revenue is generated from sales and recorded in the sales account. 3. Expenses such as cost of goods sold, utilities, and delivery expenses are also recorded by debiting those expense accounts and crediting the inventory account.

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© All Rights Reserved
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TOKO SURGA BELANJA

JOURNAL

Date Description No.Ref Debit


2022 1 Cash 300,000,000
Okt Equipment 40,000,000
Supplies 10,000,000
Nn.Stania,Capital
2 Merchandise Inventory 100,000,000
Account Payable ( CV Semangat)
2 Merchandise Inventory 2,000,000
Cash
3 Rent Expense 24,000,000
Cash
6 Merchandise Inventory 50,000,000
Cash
12 Account Payable ( CV Semangat) 100,000,000
Cash
Merchandise Inventory
15 Account Receivable ( Toko Andalan ) 70,000,000
Sales
15 Cost Of Merchandise Sold 41,000,000
Merchandise Inventory
15 Account Receivable ( Toko Andalan ) 500,000
Cash
20 Utilities Expense 2,000,000
Cash
25 Cash 69,100,000
Sales Discount 1,400,000
Account Receivable ( Toko Andalan )
30 Supplies 4,000,000
Account Payable
Nov 1 Prepaid Insurance 12,000,000
Cash
1 Salaries Expense 3,000,000
Cash
8 Merchandise Inventory 90,000,000
Account Payable
14 Account Receivable ( Toko Mahakam ) 200,000,000
Sales
14 Delivery Expense 2,000,000
Cash
14 Cost Of Merchandise Sold 90,000,000
Merchandise Inventory
16 Sales Return & allowence 25,000,000
Account Receivable
16 Merchandise Inventory 11,250,000
Cost Of Merchandise Sold
20 Account payable 90,000,000
Cash

24 Cash 171,500,000
Sales Discount 3,500,000
Account Receivable
25 Utilities Expense 2,500,000
Cash
28 Miscellaneous expense 1,000,000
Cash
30 Advertising expense 1,500,000
Cash
Des 1 Salaries Expense 3,000,000
Cash
5 Cash 100,000,000
Sales
5 Cost of Merchandise Sold 60,000,000
Merchandise Inventory
8 Merchandise Inventory 70,000,000
Account Payable
10 Account payable 17,500,000
Merchandise Inventory
13 Account Receivable ( Toko Kaisar ) 120,000,000
Sales
13 Cost of Merchandise Sold 63,000,000
Merchandise Inventory
18 Account Payable 52,500,000
Cash
Merchandise Inventory
25 Utilities Expense 2,500,000
Cash
27 Nn.Stania,Drawing 5,000,000
Cash
Credit

350,000,000

100,000,000

2,000,000

24,000,000

50,000,000

98,000,000
2,000,000

70,000,000

41,000,000

500,000

2,000,000

70,500,000

4,000,000

12,000,000

3,000,000

90,000,000

200,000,000
Cash
2,000,000 Equipment
Supplies
90,000,000 Nn.Stania,Capital
Merchandise Inventory
25,000,000 Account Payable
Prepaid Rent
11,250,000 Account Receivable
Sales
90,000,000 Cost Of Merchandise Sold
Utilities Expense
Sales Discount
Prepaid Insurance
175,000,000 Salaries Expense
Freight out
2,500,000 Sales Return & allowence
Miscellaneous expense
1,000,000 Advertising expense
Nn.Stania,Drawing
1,500,000

3,000,000

100,000,000

60,000,000

70,000,000

17,500,000

120,000,000

63,000,000

51,450,000
1,050,000

2,500,000

5,000,000
TOKO SURGA BELANJA
LEDGER

CASH
Date Item No.Ref Debit
2022 1 300,000,000
Okt 2
3
6
12
15
20
25 69,100,000
Nov 1
1
14
20
24 171,500,000
25
28
30
Des 1
5 100,000,000
18
25
27

Account Receivable
Date Item No.Ref Debit
2022 15 70,000,000
Okt 15 500,000
25
Nov 14 200,000,000
16
24
Des 13 120,000,000
Merchandise Inventory
Date Item No.Ref Debit
2022 2 100,000,000
2 2,000,000
Okt 6 50,000,000
12
15
Nov 8 90,000,000
14
16 11,250,000

Des 5
8 70,000,000
10
13
18

Office Supplies
Date Item No.Ref Debit
2022 1 10,000,000
Okt 30 4,000,000

Prepaid Rent
Date Item No.Ref Debit
2022 31 (Adjustment) 18,000,000
Des

Prepaid Insurance
Date Item No.Ref Debit
2022 Okt 1 12,000,000
Des 31 (Adjustment)
Equipment
Date Item No.Ref Debit

2022 1 40,000,000
Okt

Account Payable
Date Item No.Ref Debit
2022 2
Okt 12 100,000,000
30
Nov 8
20 90,000,000
Des 8
10 17,500,000
18 52,500,000

Salaries payable
Date Item No.Ref Debit
2022 Des 31 (Adjustment)

Accumulated Depreciation- Equipment


Date Item No.Ref Debit
2022 Des 31 (Adjustment)

Nn.Stania, Capital
Date Item No.Ref Debit
2022 1
Okt

Nn.Stania,Drawing
Date Item No.Ref Debit
2022 27 5,000,000
Okt

Sales
Date Item No.Ref Debit
2022 Okt 15
Nov 14
Des 5
13

Sales Return & Allowence


Date Item No.Ref Debit
2022 Nov 16 25,000,000

Sales Discount
Date Item No.Ref Debit
2022 Okt 25 1,400,000
Nov 24 3,500,000

COMS
Date Item No.Ref Debit
2022 Okt 15 41,000,000
Nov 14 90,000,000
16
Des 5 60,000,000
13 63,000,000

Supplies Expense
Date Item No.Ref Debit
2022 Des 31 (Adjustment) 11,000,000
Salaries Expense
Date Item No.Ref Debit
2022 Nov 1 3,000,000
Des 1 3,000,000
31 (Adjustment) 3,000,000

Rent Expense
Date Item No.Ref Debit
Okt 3 24,000,000
Des 31 (Adjustment)

Insurance Expense
Date Item No.Ref Debit
2022 Des 31 (Adjustment) 2,000,000

Depreciation Expense- Equipment


Date Item No.Ref Debit
2022 Des 31 (Adjustment) 1,500,000

Advertising Expense
Date Item No.Ref Debit
2022 Nov 30 1,500,000

Utilities Expense
Date Item No.Ref Debit
Okt 20 2,000,000
Nov 25 2,500,000
Des 25 2,500,000

Miscellaneous Expense
Date Item No.Ref Debit
Date Item No.Ref Debit
2022 Nov 28 Miscellaneous expense 1,000,000

Delivery expense
Date Item No.Ref Debit
2022 Nov 14 2,000,000
Balance
Credit
Debit Credit
300,000,000
2,000,000 298,000,000
24,000,000 274,000,000
50,000,000 224,000,000
98,000,000 126,000,000
500,000 125,500,000
2,000,000 123,500,000
192,600,000
12,000,000 180,600,000
3,000,000 177,600,000
2,000,000 175,600,000
90,000,000 85,600,000
257,100,000
2,500,000 254,600,000
1,000,000 253,600,000
1,500,000 252,100,000
3,000,000 249,100,000
349,100,000
51,450,000 297,650,000
2,500,000 295,150,000
5,000,000 290,150,000

Balance
Credit
Debit Credit
70,000,000
70,500,000
70,500,000 0
200,000,000
25,000,000 175,000,000
175,000,000 0
120,000,000
Balance
Credit
Debit Credit
100,000,000
102,000,000
152,000,000
2,000,000 150,000,000
41,000,000 109,000,000
199,000,000
90,000,000 109,000,000
120,250,000
120,250,000
60,000,000 60,250,000
130,250,000
17,500,000 112,750,000
63,000,000 49,750,000
1,050,000 48,700,000

Balance
Credit
Debit Credit
10,000,000
14,000,000

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit
12,000,000
2,000,000 10,000,000
Credit Balance
Debit Credit
40,000,000

Balance
Credit
Debit Credit
100,000,000 100,000,000
0
4,000,000 4,000,000
90,000,000 94,000,000
4,000,000
70,000,000 74,000,000
56,500,000
4,000,000

Balance
Credit
Debit Credit
3,000,000 3,000,000

Balance
Credit
Debit Credit
1,500,000 1,500,000

Balance
Credit
Debit Credit
350,000,000 350,000,000

Balance
Credit
Debit Credit
5,000,000
Balance
Credit
Debit Credit
70,000,000 70,000,000
200,000,000 270,000,000
100,000,000 370,000,000
120,000,000 490,000,000

Balance
Credit
Debit Credit
25,000,000

Balance
Credit
Debit Credit
1,400,000
4,900,000

Balance
Credit
Debit Credit
41,000,000
131,000,000
11,250,000 119,750,000
179,750,000
242,750,000

Balance
Credit
Debit Credit
11,000,000
Balance
Credit
Debit Credit
3,000,000
6,000,000
9,000,000

Balance
Credit
Debit Credit
24,000,000
18,000,000 6,000,000

Balance
Credit
Debit Credit
2,000,000

Balance
Credit
Debit Credit
1,500,000

Balance
Credit
Debit Credit
1,500,000

Balance
Credit
Debit Credit
2,000,000
4,500,000
7,000,000

Balance
Credit
Credit
Debit Credit
1,000,000

Balance
Credit
Debit Credit
2,000,000
Account Unadjusted Trial Balance Adjustments
Dr Cr Dr
Cash 290,150,000
Account Receivable 120,000,000
Merchandise Inventory 48,700,000
Supplies 14,000,000
Equipment 40,000,000
Accumulated Depreciation - Equipment
Prepaid Rent 18,000,000
Prepaid Insurance 12,000,000
Account Payable 4,000,000
Salaries Payable
Nn.Stania,Capital 350,000,000
Nn.Stania,Drawing 5,000,000
Sales 490,000,000
Sales Return & allowence 25,000,000
Sales Discount 4,900,000
Cost Of Merchandise Sold 242,750,000
Supplies Expense 11,000,000
Salaries Expense 6,000,000 3,000,000
Rent Expense 24,000,000
Insurance Expense 2,000,000
Depreciation Expense - Equipment 1,500,000
Advertising expense 1,500,000
Utilities Expense 7,000,000
Miscellaneous expense 1,000,000
Delivery expense 2,000,000
JUMLAH 844,000,000 844,000,000 35500000
LABA
Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr Dr Cr
290,150,000 290,150,000
120,000,000 120,000,000
48,700,000 48,700,000
11,000,000 3,000,000 3,000,000
40,000,000 40,000,000
1,500,000 1,500,000 1,500,000
18,000,000 18,000,000
2,000,000 10,000,000 10,000,000
4,000,000 4,000,000
3,000,000 3,000,000 3,000,000
350,000,000 350,000,000
5,000,000
490,000,000 490,000,000
25,000,000 25,000,000 5,000,000
4,900,000 4,900,000
242,750,000 242,750,000
11,000,000 11,000,000
9,000,000 9,000,000
18,000,000 6,000,000 6,000,000
2,000,000 2,000,000
1,500,000 1,500,000
1,500,000 1,500,000
7,000,000 7,000,000
1,000,000 1,000,000
2,000,000 2,000,000
35500000 848,500,000 848500000 313,650,000 490,000,000 534,850,000 358,500,000
176,350,000 176,350,000
313,650,000 534,850,000
TOKO SURGA BELANJA
Adjusting Journal Entries
For the year ended,Odes 31 2022

Post Ref Debit Credit


Supplies Expense 11,000,000
Supplies 11,000,000

Prepaid Rent 18,000,000


Rent Expense 18,000,000

Insurance Expense 2,000,000


Prepaid Insurance 2,000,000

Depreciation Expense 1,500,000


Acc. Depreciation- Equipment 1,500,000

Salaries Expense 3,000,000


Salaries Payable 3,000,000
TOKO SURGA BELANJA
Adjusting Trial Balance
For the year ended,Des 31 2022

Account Debit Kredit


Cash 290,150,000
Account Receivable 120,000,000
Merchandise Inventory 48,700,000
Supplies 3,000,000
Equipment 40,000,000
Accumulated Depreciation - Equipment 1,500,000
Prepaid Rent 18,000,000
Prepaid Insurance 10,000,000
Account Payable 4,000,000
Salaries Payable 3,000,000
Nn.Stania,Capital 350,000,000
Nn.Stania,Drawing 5,000,000
Sales 490,000,000
Sales Return & allowence 25,000,000
Sales Discount 4,900,000
Cost Of Merchandise Sold 242,750,000
Supplies Expense 11,000,000
Salaries Expense 9,000,000
Rent Expense 6,000,000
Insurance Expense 2,000,000
Depreciation Expense - Equipment 1,500,000
Advertising expense 1,500,000
Utilities Expense 7,000,000
Miscellaneous expense 1,000,000
Delivery Expense 2,000,000
848,500,000 848,500,000.00
TOKO SURGA BELANJA
Closing Journal Entries
For the year ended,Des 31 2022

Post Ref Debit Kredit


Sales 490,000,000
Income Summary 490,000,000

Income Summary 313,650,000


Sales Return & allowence 25,000,000
Sales Discount 4,900,000
Cost Of Merchandise Sold 242,750,000
Supplies Expense 11,000,000
Salaries Expense 9,000,000
Rent Expense 6,000,000
Insurance Expense 2,000,000
Depreciation Expense - Equipment 1,500,000
Advertising expense 1,500,000
Utilities Expense 7,000,000
Miscellaneous expense 1,000,000
Delivery Expense 2,000,000

Income Summary 176,350,000


Nn.Stania,Capital 176,350,000

Income Summary 5,000,000


Nn.Stania,Drawing 5,000,000
TOKO SURGA BELANJA
Income Statement
For the year ended,Des 31 2022

Revenue From sales:


Sales 490,000,000
Less : Sales Return & allowence -25,000,000
Sales Discount -4,900,000
Net Sales 460,100,000
Cost Of Merchandise Sold -242,750,000
Gross Profit 217,350,000

Operational Expense:
Selling Expense:
Supplies Expense 11,000,000
Salaries Expense 9,000,000
Advertising Expense 1,500,000
Delivery expense 2,000,000
23,500,000
Administrative Expense:
Rent Expense 6,000,000
Depreciation Expense - Equipment 1,500,000
Insurance Expense 2,000,000
Utilities Expense 7,000,000
16,500,000
Other Expense
Miscellaneous Expense 1,000,000
1,000,000
41,000,000
NET INCOME 176,350,000

TOKO SURGA BELANJA


Statement of Owner's Equity
For the year ended,Des 31 2022

Nn.Stania Capital,Okt 1 2022 350,000,000


Net Income for the year 176,350,000
Less Withdrawals -5,000,000
Increase in Owner's Equity 171,350,000
Nn.Stania,Capital Des 31,2022 521,350,000
TOKO SURGA BELANJA
Balance Sheet
For the year ended,Des 31 2022

ASSETS
Current Asset:
Cash 290,150,000
Account Receivable 120,000,000
Merchandise Inventory 48,700,000
Supplies 3,000,000
Prepaid Rent 18,000,000
Prepaid Insurance 10,000,000
Total Current Assets 489,850,000
Property,Plant,and Equipment
Equipment 40,000,000
Less Acc.Depreciation Equipment -1,500,000
Total Property,Plant & equipment 38,500,000
Total Assets 528,350,000

LIABILITIES
Current Liabilities:
Account Payable 4,000,000
Salaries Payable 3,000,000
Total Current Liabilities 7,000,000
Total Liabilities 7,000,000

OWNER'S EQUITY
Nn.Stania,Capital Des 31 2022 521,350,000
Total Liabilities and Owner's equity 528,350,000
TOKO SURGA BELANJA
Trial Balance
For the year ended,Des 31 2022

Account Debit Kredit


Cash 290,150,000
Account Receivable 120,000,000
Merchandise Inventory 48,700,000
Supplies 3,000,000
Equipment 40,000,000
Accumulated Depreciation - Equipment 1,500,000
Prepaid Rent 18,000,000
Prepaid Insurance 10,000,000
Account Payable 4,000,000
Salaries Payable 3,000,000
Nn.Stania,Capital 521,350,000
529,850,000 529,850,000
TOKO SURGA BELANJA
Trial Balance
For the year ended,Des 31 2022

Account Post Ref Debit


Rent Expense 18,000,000
Prepaid Rent

Salaries Payable 3,000,000


Salaries Expense
Kredit

18,000,000

3,000,000

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