Sep-06 Persediaan Barang Dagang 1,800

Kas 1,800

Sep-09 Persediaan Barang Dagang 180

Kas 180

Sep-10 Kas 66
Persediaan Barang Dagang 66

Sep-12 Piutang Dagang 924

Pendapatan Penjualan 924

Sep-12 Harga Pokok Penjualan 616

Persediaan Barang Dagang 616

Sep-14 Retur Penjualan dan Pengurangan Harga 33

Piutang Dagang 33

Sep-14 Persediaan Barang Dagang 22

Harga Pokok Penjualan 22

Sep-20 Piutang Dagang 1,400

Pendapatan Penjualan 1,400

Sep-20 Harga Pokok Penjualan 880

Persediaan Barang Dagang 880
©
a. Jun-10 Persediaan Barang Dagang 7,600 b. Jun-10 Piutang Dagang
Utang Dagang 7,600

Jun-11 Persediaan Barang Dagang 400 Jun-10 Harga Pokok Pen

Kas 400

Jun-12 Utang Dagang 300 Jun-11 No

Persediaan Barang Dagang 300

Jun-19 Utang Dagang 7,300 Jun-12 Retur Penjualan

Persediaan Barang Dagang 146
Kas 7,154
Jun-12 Persediaan Baran

Jun-19 Kas
Diskon Penjualan
Piutang Dagang 7,600
Pendapatan Penjualan 7,600

Harga Pokok Penjualan 4,300

Persediaan Barang Dagang 4,300

Entry

Retur Penjualan dan Pengurangan Harga 300

Piutang Dagang 300

Persediaan Barang Dagang 70

Harga Pokok Penjualan 70

7,154
Diskon Penjualan 146
Piutang Dagang 7,300
a. Bach Chocolatiers
Income Statement
For the Month Ended March 31, 2020
Sales
Sales revenue 380,000
-/- Sales returns and allowances - 13,000
-/- Sales discounts - 7,400
Net Sales 359,600

Cost of goods sold - 212,000

Gross profit 147,600

Operating expenses
Freight-out - 9,000
Insurance expense - 7,000
Salaries and wages expense - 58,000
Rent expense - 32,000
Total operating expenses - 106,000
Income (loss) from operations xxx
Other income and expense
Interest revenue xxx
Loss on disposal of plant assets -xxx
Interest expense -xxx
Net income 41,600
b. Bach Chocolatiers
Comprehensive Income Statement
#REF!
Net income -
Add: Other comprehensive income 2,200
Comprehensive income 2,200

© Gross Profit Rate

Gross Profit x100% 41.05%
Net Sales
a. Natasha Shoes Boris Footwear
Sales revenue 94,000 103,000
Sales returns 14,000 5,000
Net sales 80,000 98,000
Cost of goods sold 56,000 60,500
Gross profit 24,000 37,500
Operating expenses 12,000 22,500
Net income 12,000 15,000
Cost of Goods Sold

Beginning Inventory 17,200

+/+ Cost of goods purchased 147,800
Cost of goods available for sale 165,000
-/- Ending inventory 16,000
Cost of goods sold 149,000
a. Apr-05 Pembelian 18,000 b. Apr-05 Pembelian
Utang Dagang 18,000

Apr-06 Biaya Angkut Pembelia 820 Apr-06 Biaya Angkut Pembelian

Kas 820

Apr-07 Peralatan 30,000 Apr-07 Peralatan

Utang Dagang 30,000

Apr-08 Utang Dagang 2,800 Apr-08 Utang Dagang

Retur pembelian dan pen 2,800

Apr-15 Utang Dagang 15,200 Apr-15 Utang Dagang

Kas 14,896
Diskon pembelian 304
Apr-15 Utang Dagang
Pembelian 18,000
Utang Dagang 18,000

Biaya Angkut Pembelian 820

Kas 820

Peralatan 30,000
Utang Dagang 30,000

Utang Dagang 2,800

Retur pembelian dan pengur 2,800

Utang Dagang 15,200

Kas 14,896
Diskon pembelian 304
Utang Dagang 15,200
Kas 15,200
a. Jurnal Umum (Perpetual)
Apr-04

Apr-06

Apr-08

Apr-08

Apr-10

Apr-11

Apr-13

Apr-14

Apr-15

Apr-17

Apr-18

Apr-18

Apr-20

Apr-21
Apr-27

Apr-30
Jurnal Umum (Perpetual) b.
Persediaan 760
Utang Dagang 760 Date
2020
Persediaan 40 Apr-01
Kas 40 Apr-06
Apr-11
Piutang Dagang 1,150 Apr-13
Pendapatan Penjualan 1,150 Apr-15
Apr-17
HPP 790 Apr-20
Persediaan 790 Apr-21
Apr-27
Utang Dagang 60 Apr-30
Persediaan 60

Persediaan 420 Date

Kas 420 2020
Apr-08
Utang Dagang 700 Apr-18
Persediaan 14 Apr-20
Kas 686 Apr-30

Persediaan 800
Utang Dagang 800 Date
2020
Kas 50 Apr-01
Persediaan 50 Apr-04
Apr-06
Persediaan 30 Apr-08
Kas 30 Apr-10
Apr-11
Piutang Dagang 980 Apr-13
Pendapatan Penjualan 980 Apr-14
Apr-15
HPP 520 Apr-17
Persediaan 520 Apr-18
Apr-21
Kas 600
Piutang Dagang 600
Date
Utang Dagang 800 2020
Persediaan 24 Apr-04
Kas 776 Apr-10
Apr-13
Retur penjualan dan pengurangan harga 40 Apr-14
Kas 40 Apr-21

Kas 820
Piutang Dagang 820 Date
2020
Apr-01

Date
2020
Apr-08
Apr-18

Date
2020
Apr-27

Date
2020
Apr-08
Apr-18
 c. Trial Balance
Cash No.101 Zheng's Tennis Shop
Explanation Ref Debit Credit Balance Trial Balance
April 30, 2020
Beginning balance 2,200
J1 40 2,160 Cash
J1 420 1,740 Accounts receivable
J1 686 1,054 Inventory
J1 50 1,104 Accounts payable
J1 30 1,074 Share capital - ordinary
J1 600 1,674 Sales revenue
J1 776 898 Sales returns and allowances
J1 40 858 Cost of goods sold
J1 820 1,678

Accounts Receivable No.112

Explanation Ref Debit Credit Balance

J1 1,150 1,150
J1 980 2,130
J1 600 1,530
J1 820 710

Inventory No. 120

Explanation Ref Debit Credit Balance

Beginning balance 1,800

760 2,560
40 2,600
790 1,810
60 1,750
420 2,170
14 2,156
800 2,956
50 2,906
30 2,936
520 2,416
24 2,392

Accounts Payable No.201

Explanation Ref Debit Credit Balance

760 760
60 700
700 -
 800 800
800 -

Share Capital - Ordinary No. 311

Explanation Ref Debit Credit Balance

Beginning balance 4,000

Sales Revenue No. 401

Explanation Ref Debit Credit Balance

1,150 1,150
980 2,130

Sales returns and allowances No. 412

Explanation Ref Debit Credit Balance

40 40

Cost of Goods Sold No. 503

Explanation Ref Debit Credit Balance

790 790
520 1,310
Trial Balance
Zheng's Tennis Shop
Trial Balance
April 30, 2020
Debit Credit
1,678
Accounts receivable 710
2,392
Accounts payable -
Share capital - ordinary 4,000
Sales revenue 2,130
Sales returns and allowances 40
Cost of goods sold 1,310
6,130 6,130