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Worksheet Akuntansi Dahlia

This document contains an unadjusted trial balance, adjustments, and adjusted trial balance for UD PT Ambun Jati for January-March 2013. It shows accounts, debits, credits, and totals of Rp1,306,630,000 for both debits and credits in the unadjusted trial balance. Adjustments are made for allowance for doubtful accounts, supplies expense, depreciation expense of buildings and equipment, income tax, rent expense, and merchandise inventory. The totals after adjustments are Rp1,317,370,000 for both debits and credits in the adjusted trial balance.

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Dahlia
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634 views4 pages

Worksheet Akuntansi Dahlia

This document contains an unadjusted trial balance, adjustments, and adjusted trial balance for UD PT Ambun Jati for January-March 2013. It shows accounts, debits, credits, and totals of Rp1,306,630,000 for both debits and credits in the unadjusted trial balance. Adjustments are made for allowance for doubtful accounts, supplies expense, depreciation expense of buildings and equipment, income tax, rent expense, and merchandise inventory. The totals after adjustments are Rp1,317,370,000 for both debits and credits in the adjusted trial balance.

Uploaded by

Dahlia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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UD PT AMBUN JATI

WORKSHEET
JANUARI-MARET 2013

UNADJUSRTED TRIAL BALANCE


ACCOUNT NO. ACCOUNT TITLE
DEBIT CREDIT

110 Cash Rp 122,396,000


120 Account Receivable Rp 47,400,000
121 Allowance for Doubtful Rp 500,000
130 Merchandise Inventory Rp 116,742,000
140 Store Supplies Rp 7,100,000
150 Prepaid Rent Rp 60,000,000
160 Land Rp 200,000,000
170 Buildings Rp 350,000,000
171 Acc. Depre. Of Buildings Rp 100,000,000
180 Equipment Rp 80,000,000
181 Acc. Depre. Of Equipment Rp 35,100,000
210 Account Payable Rp 147,480,000
220 Notes Payable
230 Interest Payable
240 Salari Payable
250 Income Tax Payable
310 Ordinary Share Rp 600,000,000
320 Retained Earnings Rp 152,750,000
330 Dividend Rp 75,000,000
410 Sales Rp 270,800,000
420 Return & Sales Allow Rp 1,400,000
430 Sales Discount Rp 3,692,000
510 COMS Rp 216,200,000
520 Advertising Expense Rp 750,000
530 Bad Debt Expense
540 Salaries Expense Rp 24,000,000
550 Rent Expense
560 Supplies Expense
570 Depre. Exp. Of Buildings
580 Depre. Exp. Of Equip.
590 Utilities Expense Rp 1,950,000
591 Interest Expense
Income Tax
Income Statement Summary

TOTAL Rp 1,306,630,000 Rp 1,306,630,000


UD PT AMBUN JATI
WORKSHEET
JANUARI-MARET 2013

ADJUSTMENT ADJUSTED TRIAL BALANCE


DEBIT CREDIT DEBIT CREDIT

Rp 122,396,000
Rp 1,097,000 Rp 46,303,000
Rp 1,097,000 Rp 597,000
Rp 8,120,000 Rp 8,400,000 Rp 116,462,000
Rp 500,000 Rp 6,600,000
Rp 55,000,000 Rp 5,000,000
Rp 200,000,000
Rp 350,000,000
Rp 8,500,000 Rp 108,500,000
Rp 80,000,000
Rp 2,500,000 Rp 37,600,000
Rp 147,480,000

Rp 240,000 Rp 240,000
Rp 600,000,000
Rp 152,750,000
Rp 75,000,000
Rp 270,800,000
Rp 1,400,000
Rp 3,692,000
Rp 216,200,000
Rp 750,000

Rp 24,000,000
Rp 55,000,000 Rp 55,000,000
Rp 500,000 Rp 500,000
Rp 8,500,000 Rp 8,500,000
Rp 2,500,000 Rp 2,500,000
Rp 1,950,000

Rp 240,000 Rp 240,000
Rp 8,400,000 Rp 8,120,000 Rp 280,000

Rp 84,357,000 Rp 84,357,000 Rp 1,317,370,000 Rp 1,317,370,000


COMPREHENSIVE INCOME FINANCIAL POSITION
DEBIT CREDIT DEBIT CREDIT

Rp 122,396,000
Rp 46,303,000
Rp 597,000
Rp 116,462,000
Rp 6,600,000
Rp 5,000,000
Rp 200,000,000
Rp 350,000,000
Rp 108,500,000
Rp 80,000,000
Rp 37,600,000
Rp 147,480,000

Rp 240,000
Rp 600,000,000
Rp 152,750,000
Rp 75,000,000
Rp 270,800,000
Rp 1,400,000
Rp 3,692,000
Rp 216,200,000
Rp 750,000

Rp 24,000,000
Rp 55,000,000
Rp 500,000
Rp 8,500,000
Rp 2,500,000
Rp 1,950,000

Rp 240,000
Rp 280,000

Rp 315,012,000 Rp 270,800,000 Rp 1,002,358,000 Rp 1,046,570,000


Rp 44,212,000 Rp 44,212,000
Rp 315,012,000 Rp 1,046,570,000
UD PT AMBUN JATI
ADJUSTING ENTRIES
JANUARI-MARET 2013

DATE ACCOUNT TITLE DEBIT CREDIT


31-Mar Allowance for doubtfull Rp 1,097,000
Account Receivable Rp 1,097,000
31-Mar Supplies Expense Rp 500,000
Store Supplies Rp 500,000
31-Mar Depre. Exp. Of Buildings Rp 8,500,000
Acm. Depre of Buildings Rp 8,500,000
Depre. Exp. Of Equipment Rp 2,500,000
Acm. Depre of Equipment Rp 2,500,000
31-Mar Income Tax Rp 240,000
Income Tax Payable Rp 240,000
31-Mar Rent Expense Rp 55,000,000
Prepaid Rent Rp 55,000,000
31-Mar Income Statement Summary Rp 8,400,000
Merchandise Inventory Rp 8,400,000
Merchandise Inventory Rp 8,120,000
Income Statement Summary Rp 8,120,000

TOTAL Rp 84,357,000 Rp 84,357,000

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