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General Journal Page: J1

Date Account Title Ref Debit Credit


31.12.14 Cash Short and Over 1 100
Cash on hand 1 100
(Cash On hand-Cash Pada Brankas)
31.12.14 Cash on bank 1 20,000
Sales 1 20,000
COMS 1 12,550
Merchandise Inventory 1 12,550
Cash on bank 1 250
Interest Revenue 1 250
Miscellaneous Administrative Expense 1 50
Cash on bank 1 50

31.12.14 Sinking und cash 1 10,000


Cash on bank 1 10,000

31.12.14 Office Supplies 1 1,000


Missceleneous selling exp. 1 700
Cash on hand 1 1,700

31.12.14 Allowance for doubtful accounts 1 3,000


Account Receivable 1 3,000

31.12.14 Bad debt expense 1 12,000


Allowance for doubtful account 1 12,000
( 2 % * 600.000)

31.12.14 Interest Receivable 1 200


Interest Revenue 1 200
(50/360 * 12% * 12000)

31.12.14 COMS 1 2,450


Inventory 1 2,450
(137.500-135.000)

31.12.14 Office Supplies Expense 1 16,000


Office Supplies 1 16,000

31.12.14 Insurance expense 1 12,000


prepaid insurance 1 12,000
(12/18 * 18.000)

31.12.14 advertising expense 1 4,000


prepaid advertising 1 4,000
(80/160*8000)

31.12.14 Rent Expense 1 900


Prepaid Rent 1 900
(3/12 * 3600)

31.12.14 Rent Revenue 1 4,000


Uneraned Rent 1 4,000
(2/12 * 24.000)

31.12.14 utilities Expense 1 700


Utilities Payable 1 700

31.12.14 Sales Salaries Expense 1 9,000


Office Salaries Expense 1 3,000
Sales Salaries Payable 1 9,000
office Salaries Payable 1 3,000

31.12.14 Depreciation Expense 1 14,240


Accumulated Depre- Building 1 3,600
Accumulated Depre-Store Equipment 1 2,000
Accumulated Depre- BuildingVehicle 1 8,640

31.12.14 Amortization Expenxe 1 3,000


Franchise 1 3,000
Catatan untuk data nomor 2

a. Rekonsiliasi
Cash by Bank 175,690
Less: Outstanding Check November : 20,000
Outstanding Check Desember : 10,000 30,000
Cash Balance in Bank 145,690

Cash by Books 125,490


Add: Deposit in transit Rp20,000
Interest Revenue Rp250 20,250
145,740
Less: Bank Charge 50
Cash balance by books 145,690

b. Penjualan by web transfer : untuk menjurnal deposit in transit di cash by books

Date MI from purchases COMS MI ending balance


Unit Price/Unit Total Unit Price/Unit Total Unit Price/Unit Total
20-Dec-15 45 $250 $11,250
28-Dec-15 100 $260 $26,000 45 $250 $11,250
100 $260 $26,000
30 -Dec-15 45 $250 11,250 95 $260 24700
5 $260 1,300
50 12,550

jadi:
Sales 20,000
COMS 12,500

c. Perhitungan utk penyesuaian transaksi nomor 8


Persediaan: Mechandise Inventory
sesuai dengan pencatatan
Saldo Sebelum penutupan 150000
less: Penyesuaian transaksi nomor 2 12550
Saldo setelah disesuaikan 137450

Sesuai pengecekan fisik


Saldo fisik digudang 115000
Add: Dalam perjalanan (FOB Shipping Point) 20000
Total Saldo Merchandise Inventory cek fisik 135000

selisih 2450
pencataatn over atau berlebih, perlu disesuaikan
Jump n Hop Retail and Wholesale
Worksheet
December 31,2014

Trial Balance Adjustment Adjusted Trial Balance Income Statement Statement Of Financial Position
No Account Title
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1 Cash on hand 56,720 100 56,620 56,620
2 Cash in bank 125,490 20,000 50 133,990 133,990
250 10,000
1,700
3 Sinking fund Cash 30,000 10,000 40,000 40,000
4 Petty Cash 3,000 3,000 3,000
5 Cash short and over 370 100 470 470
6 Accounts Receivable 200,000 3,000 197,000 197,000
Allowance for Doubtful 6,000 3,000 12,000 15,000 15,000
7
Accounts
8 Notes Receivable 12,000 12,000 12,000
9 Interest Receivable 200 200 200
10 Office Supplies 18,000 1,000 16,000 3,000 3,000
11 Merchandise Inventory 150,000 12,550 135,000 135,000
2,450
12 Prepaid Insurance 18,000 12,000 6,000 6,000
13 Prepaid Rent 3,600 900 2,700 2,700
14 Prepaid Advertising 8,000 4,000 4,000 4,000
15 Land 50,000 50,000 50,000
16 Building 37,000 37,000 37,000
17 Accumulated Depr- building 9,900 3,600 13,500 13,500
18 Store Equipment 24,000 24,000 24,000
19 Accumulated Depr-Equipment 22,000 2,000 24,000 24,000
20 Vehicle 45,000 45,000 45,000
21 Accumulated Depr-Vehicle 23,400 8,640 32,040 32,040
22 Franchise 18,000 3,000 15,000 15,000
23 Account Payable 161,200 161,200 161,200
24 Unearned Rent 4,000 4,000 4,000
25 Sales salaries payable 9,000 9,000 9,000
26 Office salaries payable 3,000 3,000 3,000
27 Utilities Payable 700 700 700
28 Mr. Bedoing, Capital 450,000 450,000 450,000
29 Mr. Bedoing, Drawing 46,000 46,000 46,000
30 Sales 600,000 20,000 620,000 620,000
31 Sales Discounts 12,000 12,000 12,000
8,000 8,000 8,000
32
Sales Returns and Allowances
33 Rent Revenue 24,000 4,000 20,000 20,000
34 Interest Revenue 3,500 250 3,950 3,950
200
35 Cost of Merchandise Sold 300,000 12,550 315,000 315,000
2,450
36 Delivery Expense 3,000 3,000 3,000
37 Sales salaries expense 90,000 9,000 99,000 99,000
38 Office salaries expense 30,000 3,000 33,000 33,000
39 Office Supplies expense 16,000 16,000 16,000
40 Utilities Expense 7,150 700 7,850 7,850
41 Bad Debt Expense 12,000 12,000 12,000
42 Insurance Expense 12,000 12,000 12,000
43 Rent Expense 900 900 900
44 Advertising Expense 4,000 4,000 4,000
45 Depreciation Expense 14,240 14,240 14,240
46 Amortization Expense 3,000 3,000 3,000
3,200 700 3,900 3,900
47
Miscellaneous Selling Expense
48 Miscellaneous Adm. Expense 1,470 50 1,520 1,520
Total 1,300,000 1,300,000 129,140 129,140 1,356,390 1,356,390 545,880 643,950 810,510 712,440
Net/Loss 98,070 98,070
Jump n Hop Retail and Wholesale
Income Statement
For the year ended December 31,2014

Sales Revenue
Sales 620,000
Less: Sales Discount 12,000
Sales Returns and Allowance 8,000 20,000
Net Sales 600,000
Cost of Merchandise Sold 315,000
Gross Profit 285,000
Operational Expenses
Delivery Expense 3,000
Sales salaries expense 99,000
Office salaries expense 33,000
Office Supplies expense 16,000
Utilities Expense 7,850
Bad Debt Expense 12,000
Insurance Expense 12,000
Rent Expense 900
Advertising Expense 4,000
Depreciation Expense 14,240
Amortization Expense 3,000
Miscellaneous Selling Expense 3,900
Miscellaneous Adm. Expense 1,520
Total Operating Expenses (210,410)
Income From Operations 74,590
Other Income and expenses
Rent Revenue 20,000
Interest Revenue 3,950
Cash Short and over (470) 23,480
Net Income 98,070
Jump n Hop Retail and Wholesale
Statement of Owners Equity
For the year ended December 31,2014

Mr. Bedoing Capital January 1, 2014 450,000


Additional investment during 2014 -
Add : Net Income 98,070
548,070
Less: Mr. Bedoing Drawing (46,000)
Mr. Bedoing Capital December 31,2014 502,070
Jump n Hop Retail and Wholesale
Statement of Financial Position
December 31,2014

Asset
Intangible assets
Franchise 15,000

Property, Plant, and Equipment


Land 50,000
Building 37,000

Less: Accumuated Depreciation-Building (13,500) 23,500


Vehicle 45,000

Less: Accumuated Depreciation-Vehicle (32,040) 12,960


Store Equipment 24,000
Less: Accumulated Depreciation-Store
Equipment (24,000) - 86,460

Current Assets
Prepaid Advertising 4,000
Prepaid Rent 2,700
Prepaid Insurance 6,000
Office Supplies 3,000
Merchandise Inventory 135,000
Interest Receivable 200
Notes Receivable 12,000
Accounts Receivable 197,000
Less: Allowance for Doubtful Accounts (15,000) 182,000
Petty Cash 3,000
Sinking fund Cash 40,000
Cash in bank 133,990
Cash on hand 56,620
Total Current Assets 578,510
Total Assets 679,970

Equity and Liabilities


Owner's Equity
Mr Bedoing Capital on December 31,2014 502,070

Liabilities
Account Payable 161,200
Unearned Rent 4,000
Sales salaries payable 9,000
Office salaries payable 3,000
Utilities Payable 700
Total Liabilities 177,900
Total equity and liabilities 679,970