TOKO AKI AUTO BATTERY 5

JURNAL PENERIMAAN KAS

PERIOD APRIL 2023
Dalam Rupiah
DEBIT KREDIT
TANGGAL NO. BUKTI KETERANGAN AKUN LAIN-LAIN AKUN LAIN-LAIN
KAS DI BANK PIUTANG
AKUN NO AK. JUMLAH DAGANG AKUN NO AK.
APR 2 PENJUALAN TUNAI Rp 192,000.00 Penjualan 4-1100
COGS Rp 160,000.00 Persediaan Bd 1-1200
3 Cash selling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
3 Cash selling Rp 36,000.00 sales 4-1100
COGS Rp 30,000.00 Merchendise Inv. 1-1200
4 Cash selling Rp 384,000.00 Sales 4-1100
COGS Rp 320,000.00 Merchendise Inv. 1-1200
7 Cash selling Rp 605,000.00 Sales 4-1100
COGS Rp 550,000.00 Merchendise Inv. 1-1200
9 Cash selling Rp 75,000.00 Sales 4-1100
COGS Rp 60,000.00 Merchendise Inv. 1-1200
10 Cash selling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
12 Cash selling Rp 1,210,000.00 Sales 4-1100
COGS Rp 1,100,000.00 Merchendise Inv. 1-1200
13 Cash selling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
15 cash salling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
17 cash salling Rp 15,000.00 Sales 4-1100
COGS Rp 12,000.00 Merchendise Inv. 1-1200
19 Cash Selling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
20 Cash Salling Rp 192,000.00 Sales 4-1100
COGS Rp 160,000.00 Merchendise Inv. 1-1200
22 Cash Salling Rp 605,000.00 Sales 4-1100
COGS Rp 550,000.00 Merchendise Inv. 1-1200
23 Cash Selling Rp 30,000.00 Sales 4-1100
COGS Rp 24,000.00 Merchendise Inv. 1-1200
24 Cash Selling Rp 60,000.00 Sales 4-1100
 COGS Rp 50,000.00 Merchendise Inv. 1-1200
26 Cash Selling Rp 576,000.00 Sales 4-1100
COGS Rp 480,000.00 Merchendise Inv. 1-1200
27 Cash Selling Rp 605,000.00 Sales 4-1100
COGS Rp 550,000.00 Merchendise Inv. 1-1200
29 Cash Selling Rp 222,000.00 Sales 4-1100
COGS Rp 184,000.00 Merchendise Inv. 1-1200
30 Cash Selling Rp 39,000.00 Sales 4-1100
COGS Rp 32,000.00 Merchendise Inv. 1-1200
JUMLAH Rp 5,806,000.00 Rp 5,062,000.00
TOTAL Rp 10,868,000.00 Rp 10,868,0
NOMOR AKUN 1-1100 5-1100

REKAPITULASI
NO AKUN DEBIT NO AKUN
1-1100 Rp 5,806,000.00 1-1200
5-1100 Rp 5,062,000.00 4-1100

JUMLAH Rp 10,868,000.00 JUMLAH

 JKM

AIN-LAIN
JUMLAH
Rp 192,000.00
Rp 160,000.00
Rp 192,000.00
Rp 160,000.00
Rp 36,000.00
Rp 30,000.00
Rp 384,000.00
Rp 320,000.00
Rp 605,000.00
Rp 550,000.00
Rp 75,000.00
Rp 60,000.00
Rp 192,000.00
Rp 160,000.00
Rp 1,210,000.00
Rp 1,100,000.00
Rp 192,000.00
Rp 160,000.00
Rp 192,000.00
Rp 160,000.00
Rp 15,000.00
Rp 12,000.00
Rp 192,000.00
Rp 160,000.00
Rp 192,000.00
Rp 160,000.00
Rp 605,000.00
Rp 550,000.00
Rp 30,000.00
Rp 24,000.00
Rp 60,000.00
Rp 50,000.00
Rp 576,000.00
Rp 480,000.00
Rp 605,000.00
Rp 550,000.00
Rp 222,000.00
Rp 184,000.00
Rp 39,000.00
Rp 32,000.00
Rp 10,868,000.00
10,868,000.00

KREDIT
Rp 5,062,000.00
Rp 5,806,000.00

Rp 10,868,000.00
 TOKO AKI AUTO BATTERY 5
JURNAL PENGELUARAN KAS
PERIODE 31 APRIL 2023
Dalam Rupiah JKK
DEBIT KREDIT
TANGGAL NO BUKTI KETERANGAN NO CEK
AKUN LAIN-LAIN AKUN LAIN-LAIN
UTANG DAGANG KAS DI BANK
AKUN NO AKUN JUMLAH AKUN NO AKUN JUMLAH
Apr 1 Payment of WS payable Expense Payable 2-1200 Rp 1,500,000.00 Rp 1,500,000.00
6 Payment of tlp & electricity Telephone & Electricity 6-1100 Rp 50,000.00 Rp 50,000.00
8 Purchasing of store Equipment Equioment at cost 2-1100 Rp 360,000.00 Rp 360,000.00 .
10 Payment of Repairing Other Operating Exp. 6-1700 Rp 125,000.00 Rp 125,000.00
14 Cash Purchase Merchandise Inv. 1-1200 Rp 120,000.00 Rp 120,000.00
18 Cash Purchase Merchandise Inv. 1-1200 Rp 1,280,000.00 Rp 1,280,000.00
21 For Zaenal Drawing Zaenal Drawing 3-1200 Rp 500,000.00 Rp 500,000.00
25 Cash Purchase Merchandise Inv. 1-1200 Rp 144,000.00 Rp 144,000.00
27 Purchasing of store supplies Store Suppies 1-1300 Rp 40,000.00 Rp 40,000.00

JUMLAH Rp 4,119,000.00 Rp 4,119,000.00

TOTAL
NOMOR AKUN

REKAPITULASI
NO AKUN DEBIT NO AKUN KREDIT
1-1200 Rp 1,544,000.00 1-1100 Rp 4,119,000.00
1-1300 Rp 40,000.00
2-1100 Rp 360,000.00
2-1200 Rp 1,500,000.00
3-1200 Rp 500,000.00
6-1100 Rp 50,000.00
6-1700 Rp 125,000.00

JUMLAH Rp 4,119,000.00 JUMLAH Rp 4,119,000.00

 KARTU PERSEDIAAN, APRIL 2023
NOMOR BARANG : Z001, NAMA BARANG : AIR AKI ACCU
(Dalam ribuan Rupiah) Metode: PERPEKTUL FIFO
Bukti Masuk Keluar Saldo
Tanggal Keterangan Harga Harga
Transaksi Unit Jumlah Unit Jumlah Unit Harga Satuan Jumlah
Satuan Satuan
April 1 Balance 15 10,000 150,000
3 Cash Selling 3 10,000 30,000 12 10,000 120,000
14 Purchasing 12 10,000 120,000 12 10,000 120,000
12 10,000 120,000
24 Cash Selling 5 10,000 50,000 7 10,000 70,000
12 10,000 120,000
30 Cash Sellling 2 10,000 20,000 5 10,000 50,000
12 10,000 120,000
 KARTU PERSEDIAAN, APRIL 2023
NOMOR BARANG : Z002, NAMA BARANG : AIR AKI ZUUR
(Dalam ribuan Rupiah) Metode: FIFO
Bukti Masuk Keluar Saldo
Tanggal Keterangan Harga Harga
Transaksi Unit Jumlah Unit Jumlah Unit Harga Satuan Jumlah
Satuan Satuan
Apr 1 Balance 10 12,000 120,000
9 Cash Selling 5 12,000 60,000 5 12,000 60,000
17 Cash Selling 1 12,000 12,000 4 12,000 48,000
23 Cash Selling 2 12,000 24,000 2 12,000 24,000
25 Purchasing 12 12,000 144,000 12 12,000 144,000
2 12,000 24,000
29 Cash Selling 2 12,000 24,000 12 12,000 144,000
- - -
30 Cash Selling 1 12,000 12,000 11 12,000 132,000
 KARTU PERSEDIAAN, APRIL 2023
NOMOR BARANG : Z003, NAMA BARANG : AKI MOTOR
METODE : FIFO
Masuk Keluar Saldo
Bukti
Tanggal Transaksi Keterangan Harga Harga Harga
Unit Jumlah Unit Jumlah Unit Jumlah
Satuan Satuan Satuan
Apr 1 Balance 28 160,000 4,480,000
2 Cash Selling 1 160,000 160,000 27 160,000 4,320,000
3 Cash Selling 1 160,000 160,000 26 160,000 4,160,000
4 Cash Selling 2 160,000 320,000 24 160,000 3,840,000
5 Cash Selling 1 160,000 160,000 23 160,000 3,680,000
6 Cash Selling 1 160,000 160,000 22 160,000 3,520,000
15 Cash Selling 1 160,000 160,000 21 160,000 3,360,000
18 Cash Purchase 8 160,000 1,280,000 21 160,000 3,360,000
8 160,000 1,280,000
19 Cash Seling 1 160,000 160,000 20 160,000 3,200,000
8 160,000 1,280,000
20 Cash Selling 1 160,000 160,000 19 160,000 3,040,000
8 160,000 1,280,000
26 Cash Selling 3 160,000 480,000 16 160,000 2,560,000
8 160,000 1,280,000
29 Cash Selling 1 160,000 160,000 15 160,000 2,400,000
8 160,000 1,280,000
 KARTU PERSEDIAAN, APRIL 2023
NOMOR BARANG : Z004, NAMA BARANG : AKI MOBIL
METODE : FIFO
Bukti Masuk Keluar Saldo
Tanggal Transak Keterangan Harga Harga Harga
si Unit Jumlah Unit Jumlah Unit Jumlah
Satuan Satuan Satuan
Apr 1 Balance 20 550,000 11,000,000
7 Cash Selling 1 550,000 550,000 19 550,000 10,450,000
12 Cash Selling 2 550,000 1,100,000 17 550,000 9,350,000
22 Cash Selling 1 550,000 550,000 16 550,000 8,800,000
28 Cash Selling 1 550,000 550,000 15 550,000 8,250,000
 #REF!
NERACA SALDO
#REF!

NO
AKUN REF DEBIT KREDIT
AKUN
1-1100 Cash in Bank Rp 27,087,000.00
1-1200 Merchandise Inventory Rp 12,202,000.00
1-1300 Store Supplies Rp 168,000.00
1-1400 Prepaid Insurance
1-1500 Prepaid Rent Rp 7,000,000.00
12100 Equipment Rp 8,860,000.00
12110 Equipment Accum. Depreciation Rp 1,000,000.00
2-1200 Expense Payable Rp -
3-1100 Zaenal Capital Rp 59,000,000.00
3-1200 Zaenal Drawing Rp 2,000,000.00
3-1300 Income Summary
4-1100 Sales Rp 24,254,000.00
4-1200 Sales Return Rp 550,000.00
5-1100 Cost of Goods Sold Rp 5,062,000.00
6-1100 Telephone & Electricity Expenses Rp 650,000.00
6-1200 Store Supplies Expenses Rp 50,000.00
6-1300 Equipment Depreciation expenses
6-1400 Insurance expense Rp 2,000,000.00
6-1500 Rent Expense Rp 9,000,000.00
6-1600 Wages & Salaries Rp 9,000,000.00
6-1700 Other Operating Expenses Rp 625,000.00
 NO
AKUN REF DEBIT KREDIT
AKUN

JUMLAH Rp 84,254,000.00 Rp 84,254,000.00

Sisa Store Supplies 150,000
Beban Sewa Bulan April 2,000,000
Beban Penyusutan Bulan April 1,000,000
 #REF!
JURNAL PENYESUAIAN
#REF!

TGL AKUN REF DEBIT KREDIT

Store Supplies Expenses 18,000
Store supplies 18,000
Rent Expenses 2,000,000
Prepaid rent 2,000,000
Depreciation Expenses 1,000,000
Equipment accum dep 1,000,000

3,018,000 3,018,000
JUMLAH
 BUKU BESAR
#REF!

Akun Cash In Bank Nomor Akun: 1-1100

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 25,400,000
30 J. Cash Receipt CRJ 5,806,000 31,206,000
30 J. Cash Disburse CDJ 4,119,000 27,087,000

Akun Merchandise Inventory Nomor Akun: 1-1200

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 15,720,000
30 J. Cash Receipt CRJ 5,062,000 10,658,000
30 J. Cash Disburse CDJ 1,544,000 12,202,000

Akun Store Supplies Nomor Akun: 1-1300

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 128,000
30 J. Cash Disburse CDJ 40,000 168,000

Akun Prepaid Insurance Nomor Akun: 1-1400

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp

Akun Prepaid Rent Nomor Akun: 1-1500

 SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 7,000,000

Akun Equipment At Cost Nomor Akun: 1-2100

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 8,500,000
30 J. Cash Disburse CDJ 360,000 8,860,000

Akun Equipment Accum Dep Nomor Akun: 1-2110

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 1,000,000

Akun Expense Payable Nomor Akun: 2-1200

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 BALANCES TB 1,500,000
April 30 J. Cash Disburse CDJ 1,500,000 1,500,000 0

Akun Zaenal Capital Nomor Akun: 3-1100

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April Balance NS 59,000,000

Akun Zaenal Drawing Nomor Akun: 3-1200

 SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 1,500,000
30 J. Cash Disburse CDJ 500,000 2,000,000

Akun Income Summary Nomor Akun: 3-1300

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April

Akun Sales Nomor Akun: 4-1100

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 18,448,000
30 J. Cash Receipt CRJ 5,806,000 24,254,000

Akun Sales Retur Nomor Akun: 4-1200

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April Balance NS 550,000

Akun Cost Of Goods Sold Nomor Akun: 5-1100

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 30 J. Cash Receipt CRJ 5,062,000 5,062.000

Akun Telephone & Electrycity Expenses Nomor Akun: 6-1100

 SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 600,000
30 J. Cash Disburse CDJ 50,000 650,000

Akun Store Supplies Expenses Nomor Akun: 6-1200

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 50,000

Akun Equipment Dep. Exp. Nomor Akun: 6-1300

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April

Akun Insurance Exp. Nomor Akun: 6-1400

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 2,000,000

Akun Rent Exp. Nomor Akun: 6-1500

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 9,000,000

Akun Wages & Salaries Nomor Akun: 6-1600

 SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 9,000,000

Akun Other Operating Exp. Nomor Akun: 6-1700

SALDO
DEBIT KREDIT
TGL KETERANGAN REF DEBIT KREDIT
Rp Rp Rp Rp
April 1 Balance NS 500,000
30 J. Cash Disburse CDJ 125,000 625,000
 D K
1-1100 Cash in Bank 25,400,000
1-1200 Merchandise Inventory 15,720,000
1-1300 Store Supplies 128,000
1-1400 Prepaid Insurance
1-1500 Prepaid Rent 7,000,000
12100 Equipment 8,500,000
12110 Equipment Accum. Depreciation 1,000,000
2-1200 Expense Payable 1,500,000
3-1100 Zaenal Capital 59,000,000
3-1200 Zaenal Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return

5-1100 Cost of Goods Sold

6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Equipment Depreciation expenses

6-1400 Insurance expense

6-1500 Rent Expense
6-1600 Wages & Salaries
6-1700 Other Operating Expenses
 #REF!
NERACA LAJUR
#REF!

NO NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN LAPORAN LABA RUGI NERACA
AKUN
AKUN DEBIT KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank Rp 27,087,000.00 27,087,000 27,087,000
1-1200 Merchandise Inventory Rp 12,202,000.00 12,202,000 12,202,000
1-1300 Store Supplies Rp 168,000.00 18,000 150,000 150,000
1-1400 Prepaid Insurance - -
1-1500 Prepaid Rent Rp 7,000,000.00 2,000,000 5,000,000 5,000,000
12100 Equipment Rp 8,860,000.00 8,860,000 8,860,000
12110 Equipment Accum. Depreciation Rp 1,000,000.00 1,000,000 2,000,000 2,000,000
2-1200 Expense Payable Rp -
3-1100 Zaenal Capital Rp 59,000,000.00 59,000,000 59,000,000
3-1200 Zaenal Drawing Rp 2,000,000.00 2,000,000 2,000,000
3-1300 Income Summary
4-1100 Sales Rp 24,254,000.00 24,254,000 24,254,000
4-1200 Sales Return Rp 550,000.00 550,000 550,000
5-1100 Cost of Goods Sold Rp 5,062,000.00 5,062,000 5,062,000
6-1100 Telephone & Electricity Expenses Rp 650,000.00 650,000 650,000
6-1200 Store Supplies Expenses Rp 50,000.00 18,000 68,000 68,000
6-1300 Equipment Depreciation expenses 1,000,000 1,000,000 1,000,000
6-1400 Insurance expense Rp 2,000,000.00 2,000,000 2,000,000
6-1500 Rent Expense Rp 9,000,000.00 2,000,000 11,000,000 11,000,000
6-1600 Wages & Salaries Rp 9,000,000.00 9,000,000 9,000,000
6-1700 Other Operating Expenses Rp 625,000.00 625,000 625,000

84,254,000 84,254,000 3,018,000 3,018,000 85,254,000 85,254,000 29,955,000 24,254,000 55,299,000 61,000,000
5,701,000 5,701,000
29,955,000 29,955,000 61,000,000 61,000,000
 NO NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN LAPORAN LABA RUGI NERACA
AKUN
AKUN DEBIT KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

JUMLAH
 NO NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN LAPORAN LABA RUGI NERACA
AKUN
AKUN DEBIT KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
SALDO
 #REF!
JURNAL PENUTUP
#REF!

TGL AKUN REF DEBIT KREDIT

31 Apr 23 Sales 24,254,000
Income Summary 24,254,000
(Closing income account)
31 Apr 23 Income Summary 29,955,000
Sales Return 550,000
Cost of Goods Sold 5,062,000
Telephone & Electricity Expenses 650,000
Store Supplies Expenses 68,000
Equipment Depreciation expenses 1,000,000
Insurance expense 2,000,000
Rent Expense 11,000,000
Wages & Salaries 9,000,000
Other Operating Expenses 625,000
(Closing expenses account)
31 Apr 23 Zaenal capital 2,000,000
Zaenal drawing 2,000,000
(Closing drawing account)
31 Apr 23 Zaenal capital 5,701,000
Income Summary 5,701,000
(Closing net losses)

61,910,000 61,910,000

JUMLAH
 #REF!
LAPORAN LABA RUGI
………………………………………
A. SALES
SALES 24,254,000
SALES RETURN (550,000)
Net Sales Rp 23,704,000
B. COGS
COST OF GOOD SOLD 5,062,000
Net Cogs Rp (5,062,000)
Gross profit Rp 18,642,000
C.OPERATING EXPENSES
Telephone & Electricity Expenses Rp 650,000.00
Store Supplies Expenses Rp 68,000.00
Equipment Depreciation expenses Rp 1,000,000.00
Insurance expense Rp 2,000,000.00
Rent Expense Rp 11,000,000.00
Wages & Salaries Rp 9,000,000.00
Other Operating Expenses Rp 625,000.00
Amount Operating Expenses Rp (24,343,000)
Earning losses without tax Rp (5,701,000)
 #REF!
NERACA PERBANDINGAN
………………………………………….
AKUN ……………….. …………………
AKUN PERUBAHAN
NO DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank Rp 25,400,000 Rp 27,087,000
1-1200 Merchandise Inventory Rp 15,720,000 Rp 12,202,000 Rp 3,518,000
1-1300 Store Supplies Rp 128,000 Rp 150,000 Rp (22,000)
1-1400 Prepaid Insurance -
1-1500 Prepaid Rent Rp 7,000,000 Rp 5,000,000 Rp 5,000,000
12100 Equipment Rp 8,500,000 Rp 8,860,000 Rp (360,000)
12110 Equipment Accum. Depreciation Rp 1,000,000 Rp 2,000,000 Rp 1,000,000
2-1200 Expense Payable Rp 1,500,000 - Rp 1,500,000
3-1100 Zaenal Capital Rp 49,186,000 Rp 51,299,000 Rp 2,113,000

Rp 56,748,000 Rp 51,686,000 Rp 53,299,000 Rp 53,299,000

Arus kas selama ....................................................................................... Rp 1,687,000
Saldo kas akhir periode ........................................................................... Rp 27,087,000
Saldo kas aawal periode .......................................................................... Rp 25,400,000

Arus kas selama .......................................................................................

Saldo kas akhir periode ...........................................................................
Saldo kas aawal periode ..........................................................................
O+
O-
 #REF!
LAPORAN PERUBAHAN MODAL
#REF!

Zaenal Capital 1 April 2023 Rp 59,000,000

Current year losses Rp 5,701,000
Zaenal Drawing Rp 2,000,000
Decreasing of capital Rp (7,701,000)
Zaenal Capital 31 April 2023 Rp 51,299,000
 #REF!
NERACA SALDO SETELAH PENYESUAIAN
#REF!

NO AKUM AKUN REF DEBIT KREDIT

1-1100 Cash in Bank 27,087,000
1-1200 Merchandise Inventory 12,202,000
1-1300 Store Supplies 150,000
1-1400 Prepaid Insurance -
1-1500 Prepaid Rent 5,000,000
12100 Equipment 8,860,000
12110 Equipment Accum. Depreciation 2,000,000
2-1200 Expense Payable -
3-1100 Zaenal Capital 51,299,000

53,299,000 53,299,000

JUMLAH
 #REF!
NERACA
#REF!
HARTA KEWAJIBAN DAN EKUITAS
A. Aset A. Liabilites
>CURRENT ASSETS -
Cash in Bank Rp 27,087,000
Merchandise Inventory Rp 12,202,000
Store Supplies Rp 150,000
Prepaid Rent Rp 5,000,000
Amount current asset Rp 44,439,000

>FIXED ASSETS B. Equity

Equipment Rp 8,860,000 Zaenal Capital Rp 51,299,000
Equipment Accum. Depreciation Rp (2,000,000)
Amount fixed asset Rp 6,860,000

Rp 51,299,000 Rp 51,299,000

TOTAL HARTA TOTAL KEWAJIBAN DAN EKUITAS

 #REF!
LAPORAN ARUS KAS
#REF!
Metode Tidak Langsung
 #REF!
LAPORAN ARUS KAS
#REF!
Metode Langsung
 #REF!
JURNAL PEMBALIK
…………………………….
TGL AKUN REF DEBIT KREDIT

JUMLAH