Date 1991 Dec

Ketrangan 31 Income Summary Merchandise Inventory Merchandise Inventory Income Summary Store Supplies Store Supplies Expense Office Supplies Expense Office Supplies Depr.Store Equipment Accum. Depr.Store Equipment Depr.Office Equipment Accum. Depr.Office Equipment Interest Receivable Interest Income Bad Dabt Expense Allowance for Bad Dabt Prepaid Advertising Advertising Expense Salesman Salaries Salesman Salaries Payable General Salaries General Salaries Payable Interest Expense Interest Payable

Ref Debet Kredit 9,300 9,300 12,600 12,600 60 60 40 40 387.5 387.5 175 175 10 10 90 90 100 100 75 75

60 60 5 5

Description Cash Account Receiveble Merchandise Inventory Store Supplies Expense Office Supplies Expense Store Equipment Accum. Depr. Store Equipment Office Equipment Accum. Depr. Office Equipment Account Payable Notes Payable Capital Stock Retained Earning Sales Of Merchandise Comission Income Interest Income Purchases Of Merchandise Transportation on Purchases Purchases Discount Pruchases Return & All Advertising Expense Costumer Entertement Salesman Salaries Others Selling Expense Rent Expense General Salaries Office Salaries Expense Others Expense Interest Expense Income summary Store Suuplies Office Suuplies Depr.Store Equipment Depr.Office Equipment Interest Receivable Bad Dabt Expense Allowance for Bad Dabt Prepaid Advertising Salesman Salaries Payable General Salaries Payable Interest Payable

Balance Sheet Dr Cr 2,750 1,550 9,300 80 70 1,600 200 1,750 250 400 2,000 5,300 6,500 18,370 1,800 50 14,500 620 200 370 800 130 1,500 80 450 120 70 30 40 35,440 35,440

Adjusment Dr 12,600 75 60 5 9,300 60 40 387.5 175 10 90 100 22,902.5 Cr 9,300 60 40 387.5 175 10 100 -

12,600 90 75 60 5 22,902.5

TB as Adjusted Dr Cr 2,750 1,550 12,600 20 30 1,600 587.5 1,750 425 400 2,000 5,300 6,500 18,370 1,800 60 14,500 620 200 370 700 130 1,575 80 450 180 70 30 45 9,300 60 40 387.5 175 10 90 100 48,842.5 12,600 90 75 60 5 48,842.5

Income Satement Dr Cr 20 30 18,370 1,800 60 14,500 620 200 370 700 130 1,575 80 450 180 70 30 45 9,300 387.5 175 90 28,383 5,017.5 12,600 33,400

Balance Sheet Dr Cr 2,750 1,550 12,600 1,600 587.5 1,750 425 400 2,000 5,300 6,500 60 40 10 100 20,460 90 75 60 5 15,443 5,017.5

33,400

33,400

20,460

20,460

PT.... Income Statement / Laporan Rugi Laba For Year Ended December 31, 1991/ Untuk Tahun Yang Berakhir 31 Desember 1991 Revenues : Sales Of Merchandise Cost of Goods Sold / Harga Pokok Penjualan : Beginning Inventory / Persediaan Awal Purchases Of Merchandise / Pembelian Barang Purchases Discount / Potongan Pembelian Puchases Return & All / Retur Pembelian 18,370.0

9,300.0 14,500.0 200.0 370.0 570.0 13,930.0 620.0 14,550.0 23,850.0 12,600.0 11,250.0 7,120.0

Transportation on Purchases / Ongkos Angkut Net Purchases / Pembelian Bersih Cost of Goods available for sale / HP barang tersedia untuk dijual Ending Inventory / Persediaan Akhir Total cost goods Sold / jumlah HP. Penjualan Gross Profit / Laba Kotor Operating Expenses / Biaya Operasional : Selling Expenses / Beban Penjualan : Advertising Expense / Beban Iklan Costumer Entertement / Beban jamuan relasi Salesman Salaries / Gaji Peg. Penjualan Rent Expense / Beban Sewa Store Supplies Expense / Beban Perlengkapan Toko Interest Expense / Beban Bunga Depr.Store Equipment / penyusutan peralatan toko Bad Dabt Expense / kerugian piutang tak tertagih Others Selling Expense /beban penjualan lain - lain Total Selling Expenses / Jumlah Beban Penjualan General Expenses / beban umum: General Salaries / gaji peg. Bag. Umum Office Salaries Expense / gaji peg. Bag. Kantor Office Supplies Expense / beban perlengkapan kantor Depr.Office Equipment / penyusutan peralatan kantor Others General Expense / beban umum lain - lain Total General Expenses / Jumlah Beban Umum Total Operating Income / Jumlah Biaya Operasional Operating Income / Pendapatan (laba) Operasi Others Revenues / Pendapatan lain -lain : Comission Income / Pendapatan Komisi Interest Income / Pendapatan Bunga Total Others revenues / Jumlah Pendapatan lain - lain Others Expenses / Beban Lain- Lain Pendapatn Beban lain - lain Laba bersih Retained Earning / laba Ditahan Deviden Saldo Akhir Laba Ditahan / Ending Balance of RE

700.0 130.0 1,575.0 450.0 20.0 45.0 387.5 90.0 80.0 3,477.5 180.0 70.0 30.0 175.0 30.0 485.0 3,962.5 3,157.5 1,800.0 60.0 1,860.0 1,860.0 5,017.5 6,500.0 11,517.5 11,517.5