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NPM
PENGEMBANGAN
Jaka Aria, SE Zuwinda Handari Rahmiyati, SE
ASISTEN
Afrida Sari Akbar Agus C. Angra Hermawati, SE Ayu Puspiningtiyas, SE Beng Dihqatama, SE Bramantyo Anugrah W. Christiana, SE Christopher Mario M Daniel Michael Deby Oktaviani Destia Ratih N Dewi Pratami B., Amd. Fatmawati Fera Riske A. Fitria Widiyastuti, SE Gema Ika Putri Helwin Firmansyah, SE Herlina Sari Hernawati Irma Nuarti Ismi Chairunnisa O. Lely Yunita Sari Lindri Widiya Atfa Maulidah Rahmita Mufid Suryani Muhammad Habibi Muhammad Sofyan H. Nadia Larasati Rafflesia, SE Retno Rusmayanti, SE Ricky Yaminsyah Ruth Emilia Julyen Silvyana Maria Isakh, SE Suci Praktiwi Sumariyah Libbi Syuhada Makarim Teripena Pedriktiasih, SE Tien Teni Maharani Tommy Kuncara Wahyu Kristiani Yusuf Nur Arifin Yuliyanti
PROGRAMMER Fachri Chris Arthur Fahmi Nugraha Muhammad Habibi Riski Purwo Handariningsih, ST R. Siti Aminah Nursyahbani, ST Widianto Pratama Wildan Wiryawan Yudhi Septianto Adhi P.
PD. VELOVE VESCIA NERACA SALDO Per 01 Desember 2010 No. Rek 1 11 111 112 113 114 115 12 121 1211 1212 122 1221 1222 2 21 22 3 31 32 4 41 42 43 5 51 52 53 54 55 56 57 58 59 Name of Account ASSETS CURRENT ASSETS Cash Account Receivable Merchandise Inventory Supplies Prepaid Rent FIXED ASSETS Equipment Shop Equipment Shop Original Value Acc. Dep. Equipment Shop Motor Vehicle Motor Vehicle Original Shop Acc. Dep. Motor Vehicle LIABILITIES Account Payable Acrued Salaries CAPITAL Tn. SOO JUNG Prive Tn. SOO JUNG REVENUE Sales Purchase Return Purchase Discount EXPENSE Purchase Sales Return Sales Discount Rent Expense Salaries Expenses Electrical,Water,Telephone Exp Equipment Shop Dep. Expense Motor Vehicle Dep. Expense COGS Level 1 2 3 3 3 3 3 2 3 4 4 3 4 4 1 2 2 1 2 2 1 2 2 2 1 2 2 2 2 2 2 2 2 2 Typ G G D D D D D G G D D G D D G D D G D D G D D D G D D D D D D D D D Parent e 1 11 11 11 11 11 1 12 121 121 12 122 122 2 2 3 3 4 4 4 5 5 5 5 5 5 5 5 5 Debet Kredit -
10/24/2011
'Velove Vescia' is a new Trade Enterprises was founded by Mr. SOO JUNG, engaged in the clothing trade. As an initial stage of operations, on 01 December 2010 Mr. Soo Jung depositing cash capital of Rp.25.000.000, - vehicles worth Rp.35.000.000, - equipment worth Rp.2.700.000, and merchandise inventory worth Rp. 2.500.000,03/12/10 Paid rent for the premises for Rp.2.400.000, - for a period of six months from the month of December 1, 2010 s / d May 31, 2010. (using the method of approach cost) 05/12/10 'PD. Velove Vescia' Rp.7.350.000, provided 3/10, n/30. buy merchandise from PD.Baskara for
10/12/10 Returned merchandise inventory purchase from amounting to Rp. 400,000 because of failure during that journey.
PD.Baskara
11/12/10 'PT. Beautiful Karamoy' buying merchandise inventory to the company for cash amounting to Rp.20.000.000, 13/12/10 Velove Vescia' conduct transactions for the purchase of equipment to Toko.MELAMIN Rp.525.000 . in credit. 15/12/05 PD. Velove Vescia 'pay off its debt to the' PD. Baskara '. 24/12/10 Paid electricity bills, water & telephone for Rp.1.100.000 and PD. Velove no.C001 Vescia also issue checks for personal use Tn.SOO JUNG of Rp.500.000, 28/12/10 Paid salary for 3 employee at the company Rp.4.500.000, Data Adjustment per December 31, 2010: 1. Value of merchandise inventories are valued in warehouse Rp.2.700.000, 2. Rent paid by PD. Velove Vescia for a period of 6 months. 3. Depreciation of fixed assets using the straight-line method a) Vehicles with the economic life of 10 years & residual value Rp.3.000.000, b) store equipment are depreciated by the percentage depreciation of
10% per year. 4. There are still unpaid salaries of employees of Rp.500.000, -
10/24/2011
Requested: 1. Make General Journal of the transactions above 2. Make the Adjustment Journal of the Transactions above 3. Make a worksheet & Financial Reports 4. Make closing journal entry 5. Make a reverse entry journal
PT VELOVE VESCIA GENERAL JOURNAL Page : 1 Date Information Ref Debet Credit
10/24/2011
PT VELOVE VESCIA ADJUSTMENT JOURNAL Page : 2 Date 31/12/10 Description Ref Debet Credit
31/12/10
31/12/10
31/12/10
31/12/10
10/24/2011
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TOTAL Account of Name : Merchandise Inventory Date Description No. Rek : 113 Balance Debet Credit
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10/24/2011
LEDGER PT. VELOVE VESCIA Account of Name : Acc. Depreciation Motor Vehicle Date Information Ref Debet
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LEDGER PT. VELOVE VESCIA Account of Name : Purchase Discount Date Information No. Rek : 53 Balance Debet Credit
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Account of Name : ELEC, WATER & TLP EXPENSE Date Information Ref
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10/24/2011
FINANCIAL REPORTS VELOVE VESCIA INCOME STATEMENT Per 31 December 2010 REVENUE : Sales
Net Sales COST OF GOOD SOLD GROSS PROFIT Expense Rent Expense Electrical, water, tlp, expense Salaries Expense Dep. Equipment Expense Dep. Motor Vehicle Exp Total Expense NET PROFIT
VELOVE VESCIA Statement of Change Owner's Equity Per 31 December 2010 Balance of 01 Desember 2010 Net Profit in December Prive Tn. SOO JUNG Increase / Descrease Equity Balance of 31 December 2010
ASSETS : Current Assets : Cash Account Receivable Merchandise Inventory Supplies Prepaid Rent Total Current Assets Fixed Assets : Equipment Original Value Acc. Dep. Equipment Motor Vehicle Org. Value Acc. Dep. Motor Vehicle Total Fixed Assets TOTAL ASSETS
VELOVA VESCIA BALANCE SHEETS Per 31 December 2010 PASIVA : Liabilities: Account Payable Accrued Salaries
TOTAL PASIVA
10/24/2011
VELOVE VESCIA CLOSING JOURNAL ENTRY Halaman : 3 DATE INFORMATION Ref Debit Credit
VELOVE VESCIA REVERSE JOURNAL ENTRY Date Information Ref Debet Halaman : 4 Kredit
10/24/2011