Setiawati - Dari Jurnal Sampe LK [PDF]

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Ibu Setiawati memiliki toko tas dan aksesoris wanita ''Gaya" yang menjual barang dagangannya ke butik-butik dan menjual sec



Cash Rp Account Receivable Rp Merchandise Inventory Rp Prepaid Insurance Rp Store supplies Rp Store Equipment Rp Accumulated Depreciation - Store equipment Rp Account payable Rp Capital, Ibu Setiawati Rp Drawing, Ibu Setiawati Rp Sales Rp Sales discount Rp Sales return and allowances Rp Purchase Rp Purchase discount Rp Purchases return and allowances Rp Sales salaries expense Rp Advertising expense Rp Other expense for sales Rp Administration salaries expense Rp Rent expense Rp Administration expense Rp



15,270,000 45,000,000 92,000,000 3,880,000 1,720,000 52,800,000 16,120,000 26,700,000 91,200,000 16,000,000 358,000,000 2,840,000 4,760,000 190,480,000 1,200,000 1,280,000 30,560,000 10,000,000 530,000 17,600,000 10,400,000 660,000



Berikut adalah Infromasui yang diperlukan untuk penyesuaian pada akhir Juni 2018: a. Hasil perhitungan fisik persediaan menunjukan nilai persediaan akhir adalah Rp88.000.000 b. Beban asuransi periode berjalan adalah Rp2.500.000 c. Pada tanggal 30 Juni 2018,nilai perlengkapan toko adalah Rp520.000. d. Beban penyusutan peralatan toko periode 1 Juli 2017 - 30 Juni 2018 adalah Rp5.280.000. e. Per akhir Juni 2018,terdapat beban gaji yang belum dibayarkan,yaitu; Gaji bagian penjualan sebesar Rp1.500.000 Diminta: 1. Buatlah ayat jurnal penyesuaian yang dibutuhkan. 2. Susunlah neraca lajur toko gaya per 30 Juni 2018. 3. Susunlah laporan laba rugi toko gaya untuk periode yang berakhir 30 Juni 2018. 4. Susunlah laporan perubahan mifal pemilik untuk periode yang berakhir 30 Juni 2018. 5. Susunlah laporan posisi keuangan toko ''gaya'' per 40 Juni 2018. 6. Buatlah ayat jurnal penutup yang dibutuhkan.



enjual barang dagangannya ke butik-butik dan menjual secara daring (online). Berikut adalah dari buku toko ''gaya'' per 30 Juni 2016.



suaian pada akhir Juni 2018: ersediaan akhir adalah Rp88.000.000



lah Rp520.000. - 30 Juni 2018 adalah Rp5.280.000. bayarkan,yaitu; Gaji bagian penjualan sebesar Rp1.500.000 dan ganjil bagian Non-Penjualan sebesar Rp520.000



ng berakhir 30 Juni 2018. de yang berakhir 30 Juni 2018.



a'' per 30 Juni 2016.



DATE



TRANSACTION



DEBIT



KREDIT



Adjustment Entries Jun



Jun



Jun



Jun



Jun



Jun



30



30



30



30



30



30



Income Summary Merchandise Inventory



Rp



Merchandise Inventory Income Summary



Rp



Insurance Expense Prepaid Insurance



Rp



Store supplies Expense Store supplies



Rp



Sales salaries expense Administration salaries expense Salary Payable



Rp Rp



92,000,000 Rp



92,000,000



Rp



88,000,000



Rp



2,500,000



Rp



1,200,000



Rp



2,020,000



Rp



5,280,000



191,000,000 Rp



191,000,000



88,000,000



2,500,000



1,200,000



1,500,000 520,000



Depreciation Expense - Store equipment Rp Accumulated Depreciation - Store equipment



Rp



5,280,000



UNADJUSTED TRIAL BALANCE DEBIT KREDIT Cash Account Receivable Merchandise Inventory Prepaid Insurance Store supplies Store Equipment



Rp Rp Rp Rp Rp Rp



15,270,000 45,000,000 92,000,000 3,880,000 1,720,000 52,800,000



Accumulated Depreciation - Store equipment Account payable Salary Payable



Rp Rp Rp



16,120,000 26,700,000 -



Capital, Ibu Setiawati Drawing, Ibu Setiawati Sales Sales discount Sales return and allowances Purchase



Rp



91,200,000



Rp



358,000,000



Rp Rp



1,200,000 1,280,000



494,500,000 Rp



494,500,000



Rp Rp Rp Rp



16,000,000 2,840,000 4,760,000 190,480,000



Purchase discount Purchases return and allowances Sales salaries expense Advertising expense Other expense for sales Administration salaries expense



Rp Rp Rp Rp



30,560,000 10,000,000 530,000 17,600,000



Rent expense Administration expense



Rp Rp



10,400,000 660,000



Store supplies Expense Insurance Expense Depreciation Expense - Store equipment Income Summary Rp



TOKO GAYA Worksheet 30-Jun-18 ADJUSTMENT DEBIT KREDIT Rp Rp Rp Rp Rp Rp



88,000,000 -



ADJUSTED TRIAL BALANCE DEBIT KREDIT



Rp Rp Rp Rp Rp Rp



92,000,000 2,500,000 1,200,000 -



Rp Rp Rp Rp Rp Rp



Rp Rp Rp



- Rp - Rp - Rp



5,280,000 2,020,000



Rp Rp Rp Rp Rp Rp



-



Rp Rp Rp Rp Rp Rp



- Rp - Rp - Rp - Rp



Rp Rp Rp Rp Rp Rp



1,500,000 520,000



Rp Rp Rp Rp Rp Rp



-



15,270,000 45,000,000 88,000,000 1,380,000 520,000 52,800,000 Rp Rp Rp



21,400,000 26,700,000 2,020,000



Rp



91,200,000



Rp



358,000,000



Rp Rp



1,200,000 1,280,000



501,800,000 Rp



501,800,000



16,000,000 2,840,000 4,760,000 190,480,000



Rp Rp Rp Rp



32,060,000 10,000,000 530,000 18,120,000



- Rp - Rp



10,400,000 660,000



Rp Rp



- Rp - Rp



Rp Rp Rp



1,200,000 Rp 2,500,000 Rp 5,280,000 Rp



-



Rp Rp Rp



1,200,000 2,500,000 5,280,000



Rp



92,000,000 Rp



88,000,000



Rp



4,000,000



Rp



191,000,000 Rp



191,000,000 Rp



INCOME STATEMENT



STATEMENT OF FINANCIAL POSITIONS Rp Rp Rp Rp Rp Rp



Rp Rp Rp Rp



2,840,000 4,760,000 190,480,000



Rp Rp Rp Rp



358,000,000 -



Rp Rp Rp Rp Rp Rp



32,060,000 10,000,000 530,000 18,120,000



Rp Rp Rp Rp Rp Rp



1,200,000 1,280,000 -



Rp Rp



10,400,000 Rp 660,000 Rp



-



Rp Rp Rp



1,200,000 Rp 2,500,000 Rp 5,280,000 Rp



-



Rp



4,000,000 Rp



-



Rp



282,830,000 Rp



360,480,000



Rp Rp



77,650,000 360,480,000 Rp



Rp Rp Rp Rp Rp Rp



-



Rp Rp Rp



- Rp - Rp - Rp



21,400,000 26,700,000 2,020,000



Rp Rp



- Rp 16,000,000 Rp



91,200,000 -



Rp 218,970,000 Rp



141,320,000



Rp 218,970,000 Rp Rp



77,650,000 218,970,000 -



360,480,000 Rp



15,270,000 45,000,000 88,000,000 1,380,000 520,000 52,800,000



Toko Gaya Income Statement For the Month Ended June 30, 2018 Sales Sales Sales discount Sales return and allowances



Total Sales Cost of Goods Sold Beginning Inventory Purchase Less: Purchase discount Less: Purchases return and allowances



Rp Rp Rp



190,480,000 (1,200,000) (1,280,000)



Cost of goods purchase Cost of goods available for sale



Less: Ending Inventory Total Cost of Goods Sold Gross Profit Sales Expense Sales salaries expense Advertising expense Depreciation Expense - Store equipment Store supplies Expense Other expense for sales Total Sales Expense Exepenses Administration salaries expense Rent expense Insurance Expense Administration expense Total Expense Net Income



Toko Gaya Statement of Owner's Equity For the Month Ended June 30, 2018 Beginning balance, Equity



Capital Investment July 1, 2017 Net Income for June 2018



Rp Rp Rp



Less : Withdraws Increase in Owner's Equity



91,200,000 77,650,000 168,850,000 (16,000,000)



Ending balance Equity, June 30, 2018



Toko Gaya Statement of Financial Position 30 July 2018 ASSET Current Asset Cash Account Receivable Merchandise Inventory Prepaid Insurance Store supplies Total Current Asset



Rp Rp Rp Rp Rp



Property, Plant, and Equipment Store Equipment Rp Accumulated Depreciation - Store equip Rp Total Property, Plant, and Equipment



15,270,000 45,000,000 88,000,000 1,380,000 520,000



52,800,000 (21,400,000)



TOTAL ASSET LIABILITIES Current Liabilities Account payable Salary Payable Total Liabilities EQUITY Capital, Ibu Setiawati TOTAL LIABILITIES AND EQUITY



Rp Rp



26,700,000 2,020,000



2018



Rp Rp Rp



358,000,000 (2,840,000) (4,760,000)



Rp



92,000,000



Rp Rp



188,000,000 280,000,000



Rp



(88,000,000)



Rp Rp Rp Rp Rp



350,400,000



Rp Rp



192,000,000 158,400,000



Rp



(49,070,000)



Rp Rp



(31,680,000) 77,650,000



(32,060,000) (10,000,000) (5,280,000) (1,200,000) (530,000)



Rp Rp Rp



(18,120,000) (10,400,000) (2,500,000)



Rp



(660,000)



ty 2018 Rp



Rp



-



Rp



152,850,000



Rp



152,850,000



Rp



150,170,000



ion



31,400,000 Rp



181,570,000



Rp



28,720,000



152,850,000 Rp



181,570,000