Mikita Cookies

GENERAL JOURNAL
DATE ACCOUNT & DESCRIPTION REF DEBIT CREDIT
2007 27 Cash 1.1.1.1 Rp 30,000,000
Sep Equipment(Perlengkapan) 1.1.4.1 Rp 1,500,000
Land 1.3.1.1 Rp 150,000,000
Building 1.3.2.1 Rp 275,000,000
Capital(Modal) 3.1.0.0 Rp 456,500,000
29 Supplies(Bahan kue&catering) 5.1.0.0 Rp 2,500,000
Cash 1.1.1.1 Rp 2,500,000
Oct 4 Cash 1.1.1.1 Rp 5,000,000
Revenue 1.1.2.1 Rp 5,000,000
5 Cost(Electric,Telp Expenses) 5.1.0.1 Rp 2,000,000
Cash 1.1.1.1 Rp 2,000,000
18 Cost/Advertising Exp. (Ads for 1 year) 5.1.0.2 Rp 1,500,000
Cash 1.1.1.1 Rp 1,500,000
25 Cash 1.1.1.1 Rp 6,000,000
Revenue(Rent Earned) 4.1.0.1 Rp 6,000,000
Nov 2 Cash 1.1.1.1 Rp 1,000,000
Receivable 1.1.2.1 Rp 3,500,000
Revenue 4.1.0.0 Rp 4,500,000
5 Cost(Electric,Telp Expenses) 5.1.0.1 Rp 2,800,000
Cash 1.1.1.1 Rp 2,800,000
7 Cash 1.1.1.1 Rp 3,500,000
Receivable 1.1.2.1 Rp 3,500,000
15 Vehicle 1.3.3.1 Rp 60,000,000
Cash 1.1.1.1 Rp 10,000,000
Payables 2.1.1.1 Rp 50,000,000
20 Cash 1.1.1.1 Rp 5,000,000
Receivable 1.1.2.1 Rp 40,000,000
Revenue 4.1.0.0 Rp 45,000,000
22 Cash 1.1.1.1 Rp 40,000,000
Receivable 1.1.2.1 Rp 40,000,000
25 Other Receivable(Interest 3%{240.000}) 1.1.3.1 Rp 8,000,000
Cash 1.1.1.1 Rp 8,000,000
28 Salary Expenses 5.1.0.3 Rp 11,500,000
Cash 1.1.1.1 Rp 11,500,000
Des 6 Cost(Electric,Telp Expenses) 5.1.0.1 Rp 3,200,000
Cash 1.1.1.1 Rp 3,200,000
15 Payables(Vehicle Payables) 2.1.1.1 Rp 3,500,000
Cash 1.1.1.1 Rp 3,500,000
19 Receivable 1.1.2.1 Rp 2,500,000
Revenue 4.1.0.0 Rp 2,500,000
28 Salary Expenses 5.1.0.3 Rp 15,500,000
Cash 1.1.1.1 Rp 15,500,000

Rp 673,500,000 Rp 673,500,000
 Mikita Cookies
LEDGER
2007
CASH
DATE DESCRIPTION REF DEBIT
2007 27 General Journal 1.1.1.1 Rp 30,000,000
Sep 29 General Journal 1.1.1.1
Oct 4 General Journal 1.1.1.1 Rp 5,000,000
5 General Journal 1.1.1.1
18 General Journal 1.1.1.1
25 General Journal 1.1.1.1 Rp 6,000,000
Nov 2 General Journal 1.1.1.1 Rp 1,000,000
5 General Journal 1.1.1.1
7 General Journal 1.1.1.1 Rp 3,500,000
15 General Journal 1.1.1.1
20 General Journal 1.1.1.1 Rp 5,000,000
22 General Journal 1.1.1.1 Rp 40,000,000
25 General Journal 1.1.1.1
28 General Journal 1.1.1.1
Des 6 General Journal 1.1.1.1
15 General Journal 1.1.1.1
28 General Journal 1.1.1.1

Receivable
DATE DESCRIPTION REF DEBIT
2007 1.1.2.1
Nov 2 General Journal 1.1.2.1 Rp 3,500,000
7 General Journal 1.1.2.1
20 General Journal 1.1.2.1 Rp 40,000,000
22 General Journal 1.1.2.1
Des 19 General Journal 1.1.2.1 Rp 2,500,000

Other Receivable
DATE DESCRIPTION REF DEBIT
2007
Nov 25 General Journal 1.1.3.1 Rp 8,000,000

Equipment
DATE DESCRIPTION REF DEBIT
2007
Sep 27 General Journal 1.1.4.1 Rp 1,500,000
Supplies
DATE DESCRIPTION REF DEBIT
2007
Sep 29 General Journal 5.1.0.0 Rp 2,500,000

Land
DATE DESCRIPTION REF DEBIT
2007
Sep 27 General Journal 1.3.1.1 Rp 150,000,000

Building
DATE DESCRIPTION REF DEBIT
2007
Sep 27 General Journal 1.3.2.1 Rp 275,000,000

Vehicle
DATE DESCRIPTION REF DEBIT
2007
Nov 15 General Journal 1.3.3.1 Rp 60,000,000

Revenue
DATE DESCRIPTION REF DEBIT
2007
Oct 4 General Journal 4.1.0.0
Nov 2 General Journal 4.1.0.0
20 General Journal 4.1.0.0
Des 19 General Journal 4.1.0.0

Rent Revenue
DATE DESCRIPTION REF DEBIT
2007
Oct 25 General Journal 4.1.0.1
Capital
DATE DESCRIPTION REF DEBIT
2007
Sep 27 General Journal 3.1.0.0

Payables
DATE DESCRIPTION REF DEBIT
2007
Nov 15 General Journal 2.1.1.1
Des 15 General Journal 2.1.1.1 Rp 3,500,000

Cost
DATE DESCRIPTION REF DEBIT
2007
Oct 5 General Journal 5.1.0.1 Rp 2,000,000
Nov 5 General Journal 5.1.0.1 Rp 2,800,000
Des 6 General Journal 5.1.0.1 Rp 3,200,000

Ads Cost
DATE DESCRIPTION REF DEBIT
2007
Oct 18 General Journal 5.1.0.2 Rp 1,500,000

Salary Expenses
DATE DESCRIPTION REF DEBIT
2007
Nov 28 General Journal 5.1.0.3 Rp 11,500,000
Des 28 General Journal 5.1.0.3 Rp 15,500,000
kies

No. 1
BALANCE
CREDIT
DEBIT CREDIT
Rp 30,000,000
Rp 2,500,000 Rp 27,500,000
Rp 32,500,000
Rp 2,000,000 Rp 30,500,000
Rp 1,500,000 Rp 29,000,000
Rp 35,000,000
Rp 36,000,000
Rp 2,800,000 Rp 33,200,000
Rp 36,700,000
Rp 10,000,000 Rp 26,700,000
Rp 31,700,000
Rp 71,700,000
Rp 8,000,000 Rp 63,700,000
Rp 11,500,000 Rp 52,200,000
Rp 3,200,000 Rp 49,000,000
Rp 3,500,000 Rp 45,500,000
Rp 15,500,000
Rp 30,000,000

No. 2
BALANCE
CREDIT
DEBIT CREDIT

Rp 3,500,000
Rp 3,500,000 Rp -
Rp 40,000,000
Rp 40,000,000 Rp -

Rp 2,500,000
No. 3
BALANCE
CREDIT
DEBIT CREDIT

Rp 8,000,000

No. 4
BALANCE
CREDIT
DEBIT CREDIT
 Rp 1,500,000

No. 5
BALANCE
CREDIT
DEBIT CREDIT

Rp 2,500,000

No. 6
BALANCE
CREDIT
DEBIT CREDIT

Rp 150,000,000

No. 7
BALANCE
CREDIT
DEBIT CREDIT

Rp 275,000,000

No. 8
BALANCE
CREDIT
DEBIT CREDIT

Rp 60,000,000

No. 9
BALANCE
CREDIT
DEBIT CREDIT

Rp 5,000,000 Rp 5,000,000
Rp 4,500,000 Rp 9,500,000
Rp 45,000,000 Rp 54,500,000
Rp 2,500,000
Rp 57,000,000

No. 10
BALANCE
CREDIT
DEBIT CREDIT

Rp 6,000,000
Rp 6,000,000
 No. 11
BALANCE
CREDIT
DEBIT CREDIT

Rp 456,500,000
Rp 456,500,000

No. 12
BALANCE
CREDIT
DEBIT CREDIT

Rp 50,000,000 Rp 50,000,000

Rp 46,500,000

No. 13
BALANCE
CREDIT
DEBIT CREDIT

Rp 2,000,000
Rp 4,800,000

Rp 8,000,000

No. 14
BALANCE
CREDIT
DEBIT CREDIT

Rp 1,500,000

No. 15
BALANCE
CREDIT
DEBIT CREDIT

Rp 11,500,000

Rp 27,000,000
 Mikita Cookies
Trial Balance
2007
Ref Accounts Name Debet Credit
1.1.1.1 Cash Rp 30,000,000
1.1.2.1 Receivable Rp 2,500,000
1.1.3.1 Other Receivable Rp 8,000,000
1.1.4.1 Equipment Rp 1,500,000
5.1.0.0 Supplies Rp 2,500,000
1.3.1.1 Land Rp 150,000,000
1.3.2.1 Building Rp 275,000,000
1.3.3.1 Vehicle Rp 60,000,000
4.1.0.0 Revenue Rp 57,000,000
4.1.0.1 Rent Revenue Rp 6,000,000
3.1.0.0 Capital Rp 456,500,000
2.1.1.1 Payables Rp 46,500,000
5.1.0.1 Cost Rp 8,000,000
5.1.0.2 Ads Cost Rp 1,500,000
5.1.0.3 Salary Expenses Rp 27,000,000
Rp 566,000,000 Rp 566,000,000