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    Ian Silaen
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    Balance sheet awal Cash and bank Billy, Capital Nick, Capital Loan Land building Furniture Cash and bank Equipment Accounts payable-chips Inventory Accounts payable-indomacro Cash and bank Revenue Cost of merch sold Inventory Accounts payable, indomacro depreciation expense-fixture and furnitures accrued Interest Expense Interest payable. Land 100 building 75 Fixtures and Furnitures 25 Acc Depr. Building 0.3125 Interest Expense income statement statement of change in ownership.

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    Draft (2).xlsx

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    Balance sheet awal Cash and bank Billy, Capital Nick, Capital Loan Land building Furniture Cash and bank Equipment Accounts payable-chips Inventory Accounts payable-indomacro Cash and bank Revenue Cost of merch sold Inventory Accounts payable, indomacro depreciation expense-fixture and furnitures accrued Interest Expense Interest payable. Land 100 building 75 Fixtures and Furnitures 25 Acc Depr. Building 0.3125 Interest Expense income statement statement of change in ownership.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    31 views9 pages

    Draft

    Uploaded by

    Ian Silaen
    Balance sheet awal Cash and bank Billy, Capital Nick, Capital Loan Land building Furniture Cash and bank Equipment Accounts payable-chips Inventory Accounts payable-indomacro Cash and bank Revenue Cost of merch sold Inventory Accounts payable, indomacro depreciation expense-fixture and furnitures accrued Interest Expense Interest payable. Land 100 building 75 Fixtures and Furnitures 25 Acc Depr. Building 0.3125 Interest Expense income statement statement of change in ownership.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 9

    Balance sheet awal

    Cash
    Capital
    Liability
    a

    c
    d
    e
    f
    g
    h
    i

    Cash & bank


    Billy, Capital
    Nick, Capital
    Loan
    Land
    Building
    Furniture
    Cash & bank
    Equipment
    Accounts payable-chips
    Inventory
    Accounts payable-indomacro
    Cash & bank
    Revenue
    Cost of merch sold
    Inventory
    Accounts payable-indomacro
    Cash & bank
    Inventory
    Accounts payable-indomacro
    Depreciation expense-building
    Accumulated depreciation-building
    Depreciation expense-fixture & furnitures
    Accumulated depreciation-fixture & furnitures
    Depreciation expense-equipment
    Accumulated depreciation-equipment
    Interest expense
    Interest payable
    Closing Entries
    Sales Revenue
    Income Summary
    Income summary
    Cost of merchandise sold
    Income summary
    Depreciation expense - building
    Income summary
    Depreciation expense - Fixtures & Furnitures
    Income summary
    Depreciation expense - Equipments

    200
    100
    100
    200

    100
    75
    25
    11.5
    38
    45.6
    38
    19
    38
    0.3125
    0.208333
    0.095833
    1.25

    REF
    v
    50 v
    50 v
    100 v
    V
    V
    V
    200 V
    V
    11.5 V
    v
    38 v
    v
    45.6 v
    v
    38 v
    v
    19 v
    v
    38 v
    v
    0.3125 v
    v
    0.208333 v
    v
    0.095833 v
    v
    1.25 v

    45.6
    45.6
    38
    38
    0.3125
    0.3125
    0.208333
    0.208333
    0.095833
    0.095833

    Income summary
    Interest expense
    Income summary
    Billy, Capital
    Nick, Capital

    1.25
    1.25
    5.733333
    4.3
    1.433333

    +adjustment

    cash & bank

    Cash & Bank


    200
    200
    45.6
    19
    245.6
    219
    26.6

    Inventory
    38
    38

    Acc Payable
    19
    11.5
    38
    38
    19
    87.5
    68.5

    Loan

    Billy, Capital

    38

    38

    100

    100

    Interest payable
    1.25

    100

    1.25

    Nick, Capital
    50
    50
    4.3
    54.3

    50
    50
    1.433333
    51.43333

    Sales Revenue
    45.6

    Income Summary
    45.6
    38
    0.3125
    0.208333
    0.095833
    1.25
    39.86667
    45.6
    5.733333

    45.6
    45.6
    0

    COMS
    38

    Depr Exp - Building


    0.3125

    38

    0.3125
    38

    Land
    100

    Depr Exp - F & F


    0.208333
    0.208333

    0.3125
    0

    0.208333
    0

    Building
    75

    75

    Fixtures & Furnitures


    25

    25

    11.5

    Acc Depr. Building


    0.3125

    Acc Depr F & F


    0.208333

    0.3125

    0.208333

    Depr Exp M & E


    0.095833
    0.095833

    Interest Expense
    1.25
    1.25

    0.095833
    0

    1.25
    0

    Machines & Equipments


    11.5

    Acc. Depr M & E

    achines & Equipments

    Acc. Depr M & E


    0.095833

    0.095833

    trial balance
    income statement
    statement of change in ownership

    Trial Balance
    Cash & Bank
    Inventory
    Land
    Building
    Accumulated Depreciation - Building
    Fixtures & Furnitures
    Accumulated Depreciation - Fixtures & Furnitures
    Equipment
    Accumulated Depreciation - Equipment
    Accounts Payable
    Loan
    Interest Payable
    Billy, Capital
    Nick, Capital
    Sales Revenue
    Cost of Merchandise Sold
    Depreciation Expense - Building
    Depreciation Expense - Fixtures & Furnitures
    Depreciation Expense - Equipments
    Interest Expense

    Post Closing Trial Balance


    Cash & Bank
    Inventory
    Land
    Building
    Accumulated Depreciation - Building
    Fixtures & Furnitures
    Accumulated Depreciation - Fixtures & Furnitures
    Equipment
    Accumulated Depreciation - Equipment
    Accounts Payable
    Loan
    Interest Payable
    Billy, Capital
    Nick, Capital

    26.6
    38
    100
    75
    0.3125
    25
    0.208333
    11.5
    0.095833
    68.5
    100
    1.25
    50
    50
    45.6
    38
    0.3125
    0.208333
    0.095833
    1.25
    315.9667 315.9667

    26.6
    38
    100
    75
    0.3125
    25
    0.208333
    11.5
    0.095833
    68.5
    100
    1.25
    54.3
    51.43333
    276.1
    276.1

    Sales
    Less cost of goods sold
    Gross profit
    Less operating expenses
    Depreciation Expense - Building
    Depreciation Expense - Fixtures & Furnitures
    Depreciation Expense - Equipments
    Total operating expenses
    Operating income
    Less interest expense
    Net income
    Billy
    Equity beg
    Net income
    Drawing
    Equity ending

    Nick
    50
    50
    4.3 1.433333
    0
    0
    54.3 51.43333

    45.6
    38
    7.6
    0.3125
    0.208333
    0.095833
    0.616667
    6.983333
    1.25
    5.733333

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