No

Account
Cash
Account receivable
inventory
supplies
equipment
accumulated depre equipment
notes payable
account payable
share capital ordinary
retained earning
sales revenue
sales return and allowance
COGS
salaries and wages payable
advertising expense
utilities expense
maintenance and repair expense
delivery expense
rent expense

supplies expense
depreciation expense
interest expense
interest payable

Unadjusted Trial Balance

Adjustment entries
Dr
Cr
Dr
$28,700
$33,700
$45,000
$5,500
$133,000
$24,000
$51,000
$48,500
$90,000
$8,000
$757,200
$4,200
$495,400
$140,000
$26,400
$14,000
$12,100
$16,700
$24,000
$978,700
$978,700
4000
15000
11000

Adjustment entries
Cr

$4,000
$15,000

Adjusted trial balance

income statement
Dr
Cr
Dr
Cr
$28,700
$33,700
$45,000
$1,500
$133,000
$39,000
$51,000
$48,500
$90,000
$8,000
$757,200
$757,200
$4,200
$4,200
$495,400
$495,400
$140,000
$26,400
$14,000
$12,100
$16,700
$24,000

$4,000
$15,000
$11,000
11000
$1,004,700

11000
$1,004,700

Statement of financial position

Dr

ement of financial position

Cr

Defferal
Revenue/unearned (L)
Prepaid expense (A)

sudah terima bayaran, belum kirim jasa/pr

sudah bayar in advance, expense blm terp

Accrual
Accrued revenue (A)
accrued expense (L)

jasa sudah, kas blm diterima

expense kepakai, tp blm byr

adjusment entries
1 Supplies expense
Supplies
(5500-1500)
2 Depreciation expense
Accumulated depreciation
3 interest expense
interest payable

n, belum kirim jasa/produk

nce, expense blm terpakai

Dr

Cr
4000
4000
15000
15000
11000
11000

Bellemy fashion
Income statement
For the month ended nov 30,2015
Sales
sales revenue
sales return and allowance
net sales
cost of good sold (hrg pokok penjualan)
gross profit (laba kotor)
Selling expenses:
Salaries and wages expense (70%)
rent expense (80%)
utilities expense(80%)
advertising expense
delivery expense
supplies expense
administrative expenses:
salaries and wages expense 30%
rent expense 20%
utilities expense 20%
maintenance and repair expense
depreciation expense
total expenses
other income and expenses
interest expense
Net loss

757200
-4200
753000
-495400
257600

98000
19200
11200
26400
16700
4000

175500

42000
4800
2800
12100
15000

76700
-252200
-11000
-5600

bellemy fashion
retained earning statement
for the month ended november 30, 2015
retained earning nov 1, 2015
less: net loss
retained earning nov 30, 2015

8000
-5600
2400

Bellemy fashion
statement of financial position
30-Nov-15
Assets
Current asset
cash
account receivable
inventory
supplies
non current assets
equipment
Accumulated depre-equipment
total assets
Equity and liabilities
Current liabilities
account payable
notes payable
interest payable
non current liabilities
notes payable
total liabilities
share capital-ordinary
retained earning
total equity
total equity and liabilities

28700
33700
45000
1500
133000
-39000
202900

48500
30000
11000
21000
110500
90000
2400
92400
202900

closing entries
1 service revenue
income summary
2 income summary
sales return and allowance
COGS
salaries and wages expense
rent expense
utilities expense
advertising expense
delivery expense
maintenance and repair expense
supplies expense
depreciation expense
interest expense
3 retained earning
income summary

Dr

Cr
757200
757200
762800
4200
495400
140000
24000
14000
26400
16700
12100
4000
15000
11000
5600
5600

bellemy fashion
post closing trial balance
november 30,2015
cash
account receivable
inventory
supplies
equipment
accumulated depre-equipment
notes payable
account payable
share capital-ordinary
retained earning
interest payable

28700
33700
45000
1500
133000

241900

39000
51000
48500
90000
2400
11000
241900