PT. PERKASA
GENERAL JURNAL
September, 1 2008
Date | Description | P/R | DR | CR |
7 | Cash | v | 12000.000 | - |
Capital | v | - | 12000.000 | |
13 | Prepaid office rent | v | 650.000 | - |
Cash | v | - | 650.000 | |
16 | Equitment | v | 4500.000 | - |
Cash | v | - | 2700.000 | |
Accunt payable | v | - | 1800.000 | |
18 | Supplies | v | 250.000 | - |
Cash | v | - | 250.000 | |
20 | Salaries | v | 1500.000 | - |
Cash | v | - | 1500.000 | |
21 | Cash | v | 3700.000.000 | - |
Calles commision | v | - | 3700.000.000 | |
26 | Accunt payable | v | 950.000 | - |
Cash | v | - | 950.000 | |
27 | Service automobile Exp | v | 320.000 | - |
Miscellaneous | v | 125.000 | - | |
Cash | v | - | 445.000 | |
28 | Prive | v | 1800.000 | - |
Cash | v | - | 1800.000 | |
29 | Description Exp | v | 80.000 | - |
Acoumulated | v | - | 80.000 | |
30 | Inventasisasi of supplies used | v | 165.000 | - |
Supplies | v | - | 165.000 | |
30 | Account payable (Tko Royal) | v | 850.000 | - |
Cash | v | - | 850.000 | |
31 | Automobile | v | 42.000.000 | - |
Cash | v | - | 20.000.000 | |
Longterm liabilities (PT.Lentera) | - | 22.000.000 |
PT. PERKASA
PERSAMAAN AKUTANSI
September , 1 2008
| Date | Cash | Prepaid | Supplies | Equitment | Accumulation depcription | Account payable | Capital | Ket |
| 7 | 12.000.000 | - | - | - | - | - | 12.000.000 | |
| Bal | 12000.000 | - | - | - | - | - | 12.000.000 | |
| 13 | (650000) | 650000 | - | - | - | - | - | Prepaid office rent |
| Bal | 11.350.000 | 650000 | - | - | - | - | 12.000.000 | |
| 16 | (2700.000) | - | - | 4.500.000 | - | 1800.000 | - | Tko. ropyal |
| Bal | 8.650.000 | 650000 | - | 4.500.000 | - | 1800.000 | 12.000.000 | 13800.. |
| 18 | 250.000 | - | 250.000 | - | - | - | - | |
| Bal | 8.400.000 | 650000 | 250.000 | 4.500.000 | - | 1800.000 | 12.000.000 | 13800.. |
| 20 | (1.500.000) | - | - | - | - | - | (1.500.000) | Salaries exp |
| Bal | 6.900.000 | 650000 | 250.000 | 4.500.000 | - | 1800.000 | 10.500.000 | 12300.. |
| 21 | 37000.000 | - | - | - | - | - | 37000.000 | Sales commission |
| Bal | 43.900.000 | 650000 | 250.000 | 4.500.000 | - | 1800.000 | 47.500.000 | 49300.. |
| 26 | (950.000) | - | - | - | - | (950.000) | - | Tko.royal |
| Bal | 42.925.000 | 650000 | 250.000 | 4.500.000 | - | 1800.000 | 47.500.000 | 48350.. |
| 27 | (445.000) | - | - | - | - | - | (320.000) | Serv automobile exp |
| | - | - | - | 4.500.000 | - | - | (125000) | Miscellanear exp |
| Bal | 42.505.000 | 650000 | 250.000 | - | - | 850.000 | 47.055.000 | 47905.. |
| 28 | (1800.000) | - | - | 4.500.000 | - | - | (1800.000) | Drawing |
| Bal | 40.705.000 | 650000 | 250.000 | - | - | 850.000 | 45.255.000 | |
| 29 | - | - | - | 4.500.000 | (80.000) | - | (80.000) | Accemltd description |
| Bal | 40.705.000 | 650000 | 250.000 | - | (80.000) | 850.000 | 45.175.000 | 46025.. |
| 30 | - | - | (165.000) | 4.500.000 | - | - | (1650.000) | Supplies exp |
| Bal | 40.705.000 | 650000 | 85000 | - | (80.000) | 850.000 | 45010.000 | 45860.. |
| 30 | (850.000) | - | - | - | - | (850.000) | - | Byr utang |
| Bal | 39.885.000 | 650000 | 85000 | 4500.000 | (80.000) | - | 45010.000 | T. royal |
| 31 | (20.000.000) | - | - | 42.000.000 | - | 22.000.000 | - | Automobile |
| Bal | 19.855.000 | 650000 | 85000 | 46.50.000 | (80.000) | 22.000.000 | 45010.000 | 67.010.000 |
| | | | | | | | | |
PT.PERKASA
Balance Sheet
September 2008
| Asset Cash Rp. 19.885.000 Prepaid office Rent Rp. 650.000 Supllies Rp. 85.000 Equipment Rp. 46.500.000 Accumulation Deprecision Rp. 80.000 – Total Assets Rp. 67.010.000 Liabilities Account Payable Rp. 22.000.000 Capital Capital Stock Retaid earning |
PT.PERKASA
Income Statement
September 2008
| Sales Commision Rp. 37.000.000 Operating expense : Sallaries expense Rp. 1.500.000 Servis Automobile Rp. 320.000 Supllies Expense Rp. 105.000 Depreciation Expense Rp. 80.000 Miscellaneous Expense Rp. 125.000 + Total Operating Expense Rp. 2.190.000- Net Income Rp. 34.810.000 |
PT.PERKASA
Capital Statement
September 2008
For the Month Ended September , 2008
Capital , September , 2008 Rp. 12.000.000 Net Income Statement Rp. 34.810.000 Less : Withdrawals ( 1.800.000 ) Increase in capital Rp. 33.010.000+ Capital , September 30 , 2008 Rp. 45.010.000 |
PT.PERKASA
Retained Earning
For The Month Ended September 2008
| Net income statement for the month Rp. 34.810.000 Less Deviden / Prive Rp. ( 1.800.000 )- |
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