Post

Date Description Debit Credit

Ref.
2012 General Journal
Desember 1 Expense Payable 2-1200 Rp 2,500,000
Cash In Bank 1-1100 Rp 2,500,000

2 Advertising Expense 6-1000 Rp 675,000

Petty Cash 1-1200 Rp 675,000

3 Cash In Bank 1-1100 Rp 34,441,000

Account Receivable 1-1300 Rp 34,100,000
Late Fees Income 4-1400 Rp 341,000

4 Expense Payable 2-1200 Rp 975,000

Petty Cash 1-1200 Rp 975,000

2 Sales returns and allowances

GST collection
Accounts receivable
Inventory on hand
Cost of goods sold

3 Cash on bank
GST collection
Sales
Cost of goods sold
Inventory on hand

5 Inventory on hand
Freight inwards
GST outlay
Accounts Payable

5 Accounts Payable
Inventory on hand
Freight inwards
GST outlay

5 Inventory on hand
GST outlay
Cash on bank

6 Accounts Payable
Discount received
GST outlay
Cash on bank

6 Cash on bank
Discount expense
GST collection
Accounts receivable

1
 Post
Date Description Debit Credit
Ref.
7 Prepaid expenses
Cash on bank

7 ATO clearing account

Cash on bank

8 Office furniture
Cash on bank
Louis creditor-crown furniture

12 Accounts receivable
GST collection
Sales
Cost of goods sold
Inventory on hand

13 Accounts receivable
GST collection
Sales
Cost of goods sold
Inventory on hand

13 Accounts Payable
Discount received
GST outlay
Cash on bank

14 Inventory on hand
Freight inwards
GST outlay
Accounts Payable

14 Accounts receivable
GST collection
Sales
Cost of goods sold
Inventory on hand

15 Sales returns and allowances

GST collection
Accounts receivable
Inventory on hand
Cost of goods sold

15 Salesman's salary
PAYG witholding tax
Cash on bank

15 Bookkeeper's salary
PAYG witholding tax
Cash on bank

16 Cash on bank
GST collection
Sales
Cost of goods sold
Inventory on hand

2
 Post
Date Description Debit Credit
Ref.
17 Inventory on hand
Freight inwards
GST outlay
Cash on bank

17 Cash on bank
Accounts receivable

17 Cash on bank
Accounts receivable

18 Accounts Payable
Cash on bank

18 Accounts Payable
Cash on bank

18 Cash on bank
GST collection
Discount expense
Accounts receivable

19 Cash on bank
Accounts receivable

19 Accounts Payable
Inventory on hand
Freight inwards
GST outlay

19 Accounts Payable
Discount received
GST outlay
Cash on bank

20 Accounts receivable
GST collection
Sales
Cost of goods sold
Inventory on hand

20 Utilities expense
Cash on bank

23 Cash on bank
Discount expense
GST collection
Accounts receivable

25 Advertising expense
Cash on bank

26 Drawings
Cash on bank

29 Salesman's salary expense

PAYG witholding tax
Cash on bank

3
 Post
Date Description Debit Credit
Ref.
29 Bookkeeper's salary expense
PAYG witholding tax
Cash on bank

30 Cash on bank
Allowance for bad and doubtful debts
Accounts receivable

30 Cash on bank
Commission revenue

31 Travel expense
Cleaning expense
Stationery on hand
Cash on bank

Adjustment Journal
31 Inventory variance
Inventory on hand

31 Inventory variance
Inventory on hand

31 Depreciation-building
Accumulated depreciation-building

31 Depreciation-salesman's vehicle
Accumulated depreciation-salesman's vehicle

31 Depreciation-office furniture
Accumulated depreciation-office furniture

31 Stationery expense
Stationery on hand

31 Bad and doubtful debts

Allowance for bad and doubtful debts

31 Salesman's salary
Bookkeeper's salary
Accrued expenses
PAYG witholding tax

31 Salesman's commission
Accrued expenses

31 GST collection
PAYG witholding tax
GST outlay
ATO clearing account

31 Advertising
Prepaid expenses

31 Insurance-salesman's vehicle
Prepaid expenses

31 Bank service charge

Cash on bank

4
 Post
Date Description Debit Credit
Ref.
31 Interest expenses
Cash on bank

Closing Journal
31 Sales
Discount received
Profit and loss summary account

31 Profit and loss summary account

Sales returns and allowances
Cost of goods sold
Inventory variance
Freight inwards
Salesman's salary
Salesman's commission
Advertising
Travel
Depreciation-salesman's vehicle
Insurance-salesman's vehicle
Bookkeeper's salary
Utilities expense
Depreciation-building
Depreciation-office furniture
Stationery expense
Cleaning
Bad and doubtful debts
Discount expense
Interest expense
Bank services charges

31 Capital
Drawings

31 Capital
Profit and loss summary account

5
 SALES JOURNAL-----JANUARY
INV. POST GST
DATE DETAILS COGS SALES DEBTORS
Number REF COLL.
Jan 1 4280 Hyunday Inc. 40,950.00 45,450.00 4,545.00 49,995
12 4282 Bridgeston 10,040.00 13,640.00 1,364.00 15,004
13 4283 Chello Computer 4,980.00 6,780.00 678.00 7,458
14 4284 James Store 5,340.00 7,140.00 714.00 7,854
20 4286 Dixons PC 14,875.00 15,950.00 1,595.00 17,545

SALES RETURNS JOURNAL-----JANUARY

CREDIT POST GST
DATE DETAILS COGS SALES DEBTORS
Note No. REF COLL.
Jan 2 727 Bridgeston 1,602.00 2,340.00 234.00 2,574.00
15 728 James Store 534.00 714.00 71.40 785.40

PURCHASES JOURNAL-----JANUARY
INV. POST GST
DATE DETAILS INVENTORY FREIGHT CREDITORS
Number REF OUTLAY
Jan 1 47235 Cray Limited 3,750.00 100.00 385.00 4,235.00
5 53672 Banesto Limited 6,250.00 250.00 650.00 7,150.00
14 47238 Cray Limited 2,510.00 120.00 263.00 2,893.00

PURCHASES RETURNS JOURNAL-----JANUARY

CREDIT POST GST
DATE DETAILS INVENTORY FREIGHT CREDITORS
Note No. REF OUTLAY
Jan 5 157 Philco Limited 5,995.00 55.00 605.00 6,655.00
19 158 Cray Limited 251.00 12.00 26.30 289.30
 CASH RECEIPT JOURNAL - JANUARY

RECEIPT POST. DISCOUNT

DATE DETAILS DEBTORS OTHERS BANK
NUMBER REF NET GST COLL
Jan 3 Beth Ader 263 16,170.00 16,170.00
6 Dixons PC 264 25.20 2.52 1,386.00 1,358.28
16 David Cool 265 6,160.00 6,160.00
17 Hyunday Inc. 266 4,140.00 4,140.00
17 Hyunday Inc. 267 25,000.00 25,000.00
18 Bridgeston 268 270.00 30.00 15,004.00 14,704.00
19 James Store 269 4,190.00 4,190.00
23 James Store 270 128.50 12.80 7,068.60 6,927.30
30 Amiga Corporation 271 2,509.20 2,509.20
31 Commission revenue 272 630.00 630.00
Total 423.70 45.32 81,627.80 630.00 81,788.78

CASH PAYMENT JOURNAL - JANUARY

CHEQUE POST. DISCOUNT

DATE DETAILS DEBTORS OTHERS BANK
NUMBER REF NET GST OUT.
Jan 1 Accrued expenses 693 1,665.00 1,665.00
5 OCZ Limited 694 7,227.00 7,227.00
6 Banesto Limited 695 44.84 4.48 2,466.00 2,416.68
7 Car Insurance Co. Ltd 696 2,976.00 2,976.00
7 ATO Clearing Account 697 2,850.00 2,850.00
8 Crown Furniture 698 800.00 800.00
13 Banesto Limited 699 125.50 12.50 7,150.00 7,012.00
15 William Anderson 700 1,190.00 1,190.00
15 Jessie Thermopolis 701 1,120.00 1,120.00
17 Delta Co 702 5,621.00 5,621.00
18 Cray Limited 703 10,800.00 10,800.00
18 OCZ Limited 704 13,104.00 13,104.00
19 Cray Limited 705 45.40 4.50 2,603.70 2,553.80
20 Federal State Light 706 645.00 645.00
25 IT Magazine Ltd 707 580.00 580.00
26 Michael Renaldo 708 1,150.00 1,150.00
29 William Anderson 709 1,190.00 1,190.00
29 Jessie Thermopolis 710 1,120.00 1,120.00
31 Petty cash 711 464.00 464.00
Total 215.74 21.48 48,971.70 15,750.00 64,484.48

PETTY CASH BOOK - JANUARY

VOUCHER RECEIPT PAYMENT TRAVEL STATIONERY CLEANING

DATE PARTICULAR
NUMBER $ $ $ $ $
Jan 1 Balance 520.00
3 Travel exp 71 35.00 35.00
9 Stationery 72 44.00 44.00
16 Cleaning exp 73 200.00 200.00
19 Travel exp 74 25.00 25.00
24 Cleaning exp 75 120.00 120.00
29 Stationery 76 40.00 40.00
Balance 56.00
31 Reimbursement 464.00
31 Balance 520.00
 INVENTORY CARDS
Item No. CA3300
Description Canon LBP-3300
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 70 251 17,570
12-Jan-10 Bridgeston 40 251 10,040 30 251 7,530
14-Jan-10 Cray Limited 10 251 2,510 40 251 10,040
19-Jan-10 Cray Limited -1 251 -251 39 251 9,789
20-Jan-10 Dixons PC 20 251 5,020 19 251 4,769

INVENTORY CARDS
Item No. COSP40
Description Compuprint SP40
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 63 625 39,375
3-Jan-10 Beth Ader 20 625 12,500 43 625 26,875
17-Jan-10 NCR Corporation 8 625 5,000 51 625 31,875
31-Jan-10 Adjustment 3 625 1,875 48 625 30,000

INVENTORY CARDS
Item No. LQ2180
Description Epson LQ-2180
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 19 657 12,483
5-Jan-10 OCZ Limited 10 657 6,570 29 657 19,053
20-Jan-10 Dixons PC 15 657 9,855 14 657 9,198

INVENTORY CARDS
Item No. CX7300
Description Epson Stylus CX7300
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 50 1,365 68,250
1-Jan-10 Hyunday Inc. 30 1,365 40,950 20 1,365 27,300
 INVENTORY CARDS
Item No. TMU220
Description Epson TM-U220 PB
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 50 249 12,450
13-Jan-10 Chello Computer 20 249 4,980 30 249 7,470
31-Jan-10 Adjustment 2 249 498 28 249 6,972

INVENTORY CARDS
Item No. HP1005
Description HP Laser Jet P1005
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 22 1,199 26,378
5-Jan-10 Philco Company -5 1,199 -5,995 17 1,199 20,383

INVENTORY CARDS
Item No. HP3000
Description HP Color Laser Jet 3000
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 10 1,250 12,500
1-Jan-10 Cray Limited 3 1,250 3,750 13 1,250 16,250
5-Jan-10 Banesto Limited 5 1,250 6,250 18 1,250 22,500
16-Jan-10 David Cool 4 1,250 5,000 14 1,250 17,500

INVENTORY CARDS
Item No. HP4710
Description HP Office Jet H4710 B
In Out Balance
Date Particulars
Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1-Jan-10 Balance 32 267 8,544
2-Jan-10 Bridgeston -6 267 -1,602 38 267 10,146
14-Jan-10 James Store 20 267 5,340 18 267 4,806
15-Jan-10 James Store -2 267 -534 20 267 5,340
 ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Name Amiga Corporation Acc No. A01
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4020 2,952.00
30 Receipt (271) 4020 2,952.00 -

ACCOUNT RECEIVABLE SUBSIDIARY LEDGER

Name Bridgeston Acc No. B02
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4160 2,574.00
2 Return (727) 4160 2,574.00 -
12 Sold (44) 4282 15,004.00 15,004.00
18 Receipt (268) 4282 15,004.00 -

ACCOUNT RECEIVABLE SUBSIDIARY LEDGER

Name Chello Computer Acc No. C03
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4178 4,158.00
4185 810.00
13 Sold (45) 4283 7,458.00 12,426.00

ACCOUNT RECEIVABLE SUBSIDIARY LEDGER

Name Dixons PC Acc No. D04
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4218 1,386.00
4279 4,990.00
6 Receipt (264) 4218 1,386.00 4,990.00
20 Sold (47) 4286 17,545.00 22,535.00
 ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Name Hyunday Inc. Acc No. H05
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4225 4,140.00
1 Sold (43) 4280 49,995.00 54,135.00
17 Receipt (266) 4225 4,140.00 49,995.00
17 Receipt (267) 4280 25,000.00 24,995.00

ACCOUNT RECEIVABLE SUBSIDIARY LEDGER

Name James Store Acc No. J06
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 4140 1,670.00
4214 2,520.00
14 Sold (46) 4284 7,854.00 12,044.00
15 Return (728) 4284 785.40 11,258.60
19 Receipt (269) 4140 1,670.00 9,588.60
4214 2,520.00 7,068.60
23 Receipt (270) 4284 7,068.60 -
 ACCOUNT PAYABLE SUBSIDIARY LEDGER
Name Banesto Limited Acc No. 70301
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 53471 2,466.00
5 Purchased 53672 7,150.00 9,616.00
6 Paid (695) 53471 2,466.00 7,150.00
13 Paid (699) 53672 7,150.00 -

ACCOUNT PAYABLE SUBSIDIARY LEDGER

Name Cray Limited Acc No. 70302
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 47170 4,752.00
47230 6,048.00
1 Purchased 47235 4,235.00 15,035.00
14 Purchased 47238 2,893.00 17,928.00
18 Paid (703) 47170 4,752.00 13,176.00
47230 6,048.00 7,128.00
19 Return (158) 47238 289.30 6,838.70
19 Paid (705) 47238 2,603.70 4,235.00

ACCOUNT PAYABLE SUBSIDIARY LEDGER

Name NCR Corporation Acc No. 70303
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 6120 2,556.00
6197 2,970.00
5,526.00

ACCOUNT PAYABLE SUBSIDIARY LEDGER

Name OCZ Limited Acc No. 70304
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 219 13,104.00
18 Paid (704) 219 13,104.00 -

ACCOUNT PAYABLE SUBSIDIARY LEDGER

Name Philco Company Acc No. 70305
Invoice Post
Date Details Debit Credit Balance
Number Ref
Jan. 1 Balance 2572 8,964.00
5 Return (157) 2572 6,655.00 2,309.00
 GENERAL LEDGER
Sales 103
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 45,450.00 45,450.00
3 14,700.00 60,150.00
12 13,640.00 73,790.00
13 6,780.00 80,570.00
14 7,140.00 87,710.00
16 5,600.00 93,310.00
20 15,950.00 109,260.00
31 Closing 109,260.00 -

Sales return and allowances 105

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 2 2,340.00 2,340.00
15 714.00 3,054.00
31 Closing 3,054.00 -

Cost of goods sold 203

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 40,950.00 40,950.00
2 1,602.00 39,348.00
3 12,500.00 51,848.00
12 10,040.00 61,888.00
13 4,980.00 66,868.00
14 5,340.00 72,208.00
15 534.00 71,674.00
16 5,000.00 76,674.00
20 14,875.00 91,549.00
31 Closing 91,549.00 -

Inventory Variance 205

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009
Jan. 31 Adjustment 1,875.00 1,875.00
31 Adjustment 498.00 2,373.00
31 Closing 2,373.00 -

Page 13 of 72
Freight Inwards 207
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 100.00 100.00
5 250.00 350.00
5 55.00 295.00
14 120.00 415.00
17 110.00 525.00
19 12.00 513.00
31 Closing 513.00 -

Commission Revenue 303

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Reversing 630.00 (630.00)
30 630.00 -

Salesman's salary 403

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 15 1,700.00 1,700.00
29 1,700.00 3,400.00
31 Adjustment 170.00 3,570.00
31 Closing 3,570.00 -

Salesman's commission 404

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 1,593.09 1,593.09
31 Closing 1,593.09 -

Advertising 407
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 25 580.00 580.00
31 Adjustment 475.00 1,055.00
31 Closing 1,055.00 -

Page 14 of 72
Travel 409
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
31 60.00 60.00
31 Closing 60.00 -

Depreciation-Salesman's vehicle 411

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 600.00 600.00
31 Closing 600.00 -

Insurance-Salesman's vehicle 413

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 248.00 248.00
31 Closing 248.00 -

Bookkeeper's salary 423

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 15 1,600.00 1,600.00
29 1,600.00 3,200.00
31 Adjustment 160.00 3,360.00
31 Closing 3,360.00 -

Utilities expense 424

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 20 645.00 645.00
31 Closing 645.00 -

Depreciation-building 429
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 625.00 625.00
31 Closing 625.00 -

Page 15 of 72
Depreciation-office furniture 431
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 166.67 166.67
31 Closing 166.67 -

Stationery expense 435

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 396.00 396.00
31 Closing 396.00 -

Cleaning 439
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 320.00 320.00
31 Closing 320.00 -

Bad and doubtful debts 443

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 1,062.06 1,062.06
31 Closing 1,062.06 -

Discount expense 445

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 6 25.20 25.20
18 270.00 295.20
23 128.50 423.70
31 Closing 423.70 -

Discount received 447

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 6 44.84 44.84
13 125.50 170.34
19 45.40 215.74

Page 16 of 72
31 Closing 215.74 -

Page 17 of 72
Interest expenses 448
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 1,210.00 1,210.00
31 Closing 1,210.00 -

Bank service charges 449

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Adjustment 88.94 88.94
31 Closing 88.94 -

Profit and loss summary account 499

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 31 Closing 109,475.74 109,475.74
31 Closing 112,912.46 3,436.72
31 Closing 3,436.72 - -

Capital 503
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 216,397.00
31 Closing 1,150.00 215,247.00
31 Closing 3,436.72 211,810.28

Drawing 505
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 26 1,150.00 1,150.00
31 Closing 1,150.00 -

Petty cash impress 520

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 520.00

Page 18 of 72
Cash on bank 605
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 16,749.00
1 1,665.00 15,084.00
3 16,170.00 31,254.00
5 7,227.00 24,027.00
6 2,416.68 21,610.32
6 1,358.28 22,968.60
7 2,976.00 19,992.60
7 2,850.00 17,142.60
8 800.00 16,342.60
13 7,012.00 9,330.60
15 1,190.00 8,140.60
15 1,120.00 7,020.60
16 6,160.00 13,180.60
17 5,621.00 7,559.60
17 4,140.00 11,699.60
17 25,000.00 36,699.60
18 10,800.00 25,899.60
18 13,104.00 12,795.60
18 14,704.00 27,499.60
19 4,190.00 31,689.60
19 2,553.80 29,135.80
20 645.00 28,490.80
23 6,927.30 35,418.10
25 580.00 34,838.10
26 1,150.00 33,688.10
29 1,190.00 32,498.10
29 1,120.00 31,378.10
30 2,509.20 33,887.30
30 630.00 34,517.30
31 464.00 34,053.30
31 Adjustment 88.94 33,964.36
31 Adjustment 1,210.00 32,754.36

Accounts receivable 607

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 25,200.00
1 49,995.00 75,195.00
2 2,574.00 72,621.00
6 1,386.00 71,235.00
12 15,004.00 86,239.00
13 7,458.00 93,697.00
14 7,854.00 101,551.00

Page 19 of 72
15 785.40 100,765.60

Page 20 of 72
 17 4,140.00 96,625.60
17 25,000.00 71,625.60
18 15,004.00 56,621.60
19 4,190.00 52,431.60
20 17,545.00 69,976.60
23 7,068.60 62,908.00
30 2,952.00 59,956.00

Allowance for bad and doubtful debts 609

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 504.00
30 442.80 61.20
31 Adjustment 1,062.06 1,123.26

Inventory on hand 611

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 197,550.00
1 3,750.00 201,300.00
1 40,950.00 160,350.00
2 1,602.00 161,952.00
3 12,500.00 149,452.00
5 6,250.00 155,702.00
5 5,995.00 149,707.00
5 6,570.00 156,277.00
12 10,040.00 146,237.00
13 4,980.00 141,257.00
14 2,510.00 143,767.00
14 5,340.00 138,427.00
15 534.00 138,961.00
16 5,000.00 133,961.00
17 5,000.00 138,961.00
19 251.00 138,710.00
20 14,875.00 123,835.00
31 Adjustment 1,875.00 121,960.00
31 Adjustment 498.00 121,462.00

Stationery on hand 613

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 452.00
31 84.00 536.00

Page 21 of 72
31 Adjustment 396.00 140.00

Page 22 of 72
Prepaid expenses 615
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 475.00
7 2,976.00 3,451.00
31 Adjustment 475.00 2,976.00
31 Adjustment 248.00 2,728.00

Accrued commission revenue 617

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 630.00
1 Reversing 630.00 -

GST outlay 619

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance - -
1 385.00 385.00
5 650.00 1,035.00
5 605.00 430.00
5 657.00 1,087.00
6 4.48 1,082.52
13 12.50 1,070.02
14 263.00 1,333.02
17 511.00 1,844.02
19 26.30 1,817.72
19 4.50 1,813.22
31 Adjustment 1,813.22 -

Building 653
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 150,000.00

Accumulated depreciation-building 655

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 22,500.00
31 Adjustment 625.00 23,125.00

Page 23 of 72
Salesman's vehicle 657
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 57,600.00

Accumulated depreciation-salesman's vehicle 659

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 14,400.00
31 Adjustment 600.00 15,000.00

Office furniture 661

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance -
8 8,000.00 8,000.00

Accumulated depreciation-office furniture 663

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance -
31 Adjustment 166.67 166.67

Accounts payable 703

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 40,860.00
1 4,235.00 45,095.00
5 7,150.00 52,245.00
5 6,655.00 45,590.00
6 2,466.00 43,124.00
13 7,150.00 35,974.00
14 2,893.00 38,867.00
18 10,800.00 28,067.00
18 13,104.00 14,963.00
19 289.30 14,673.70
19 2,603.70 12,070.00

Page 24 of 72
Louis creditor-crown furniture 705
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance - -
8 7,200.00 7,200.00

Accrued expenses 707

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 1,665.00
1 1,665.00 -
31 Adjustment 231.00 231.00
31 Adjustment 1,593.09 1,824.09
PAYG witholding tax 709
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance - -
15 510.00 510.00
15 480.00 990.00
29 510.00 1,500.00
29 480.00 1,980.00
31 Adjustment 99.00 2,079.00
31 Adjustment 2,079.00 -

GST collection 711

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance - -
1 4,545.00 4,545.00
2 234.00 4,311.00
3 1,470.00 5,781.00
6 2.52 5,778.48
12 1,364.00 7,142.48
13 678.00 7,820.48
14 714.00 8,534.48
15 71.40 8,463.08
16 560.00 9,023.08
18 30.00 8,993.08
20 1,595.00 10,588.08
23 12.80 10,575.28
31 Adjustment 10,575.28 -

Page 25 of 72
ATO clearing account 713
Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 2,850.00
7 2,850.00 -
31 Adjustment 10,841.06 10,841.06

State bank mortgage loan 753

Post Balance
Date Description Debit Credit
Ref Debit Credit
2009 -
Jan. 1 Balance 150,000.00

Page 26 of 72
 NON - CURRENT ASSET REGISTER

Item : Building General Ledger Acc. 653

Serial Number : Title 23782 Estimate Salvage Value N/A
Date of Purchase : 1/1/2007 Depreciation Method Straight Line
Estimated Life : 20 Years Depreciation Rate 5% p.a
Location : 312 Maria St.
Date Cost Additions Sale Price P/L Depreciation Accumulated Book Value
31-Dec-07 150,000 7,500 7,500 142,500
31-Dec-08 150,000 7,500 15,000 135,000
31-Dec-09 150,000 7,500 22,500 127,500
31-Jan-10 150,000 625 23,125 126,875

NON - CURRENT ASSET REGISTER

Item : Salesman's Vehicle General Ledger Acc. 657

Serial Number : ELK 229 Estimate Salvage Value N/A
Date of Purchase : 1/1/2008 Depreciation Method Straight Line
Estimated Life : 8 Years Depreciation Rate 12.5% p.a
Location : 312 Maria St.
Date Cost Additions Sale Price P/L Depreciation Accumulated Book Value
31-Dec-08 57,600 7,200 7,200 50,400
31-Dec-09 57,600 7,200 14,400 43,200
31-Jan-10 57,600 600 15,000 42,600

NON - CURRENT ASSET REGISTER

Item : Office Furniture General Ledger Acc. 661

Serial Number : Title 698 Estimate Salvage Value N/A
Date of Purchase : 8/1/2009 Depreciation Method Straight Line
Estimated Life : 5 Years Depreciation Rate 25% p.a
Location : 312 Maria St.
Date Cost Additions Sale Price P/L Depreciation Accumulated Book Value
31-Jan-09 8,000 166.67 166.67 7,833.33
 LEXINGTON MARKETING
STATEMENT OF FINANCIAL PERFORMANCES
For The Period Ended 31 January 2010
Revenue
Sales 109,260.00
Sales returns and allowances (3,054.00) 106,206.00
Cost of Goods Sold
Cost of goods sold 91,549.00
Inventory variance 2,373.00
Freight inwards 513.00 (94,435.00)
Other Operating Revenue
Commission Revenue -
GROSS PROFIT 11,771.00

Operating Expenses
Selling Expenses:
Salesman's salary 3,570.00
Salesman's commission 1,593.09
Advertising 1,055.00
Travel 60.00
Depreciation-salesman's vehicle 600.00
Insurance-salesman's vehicle 248.00 7,126.09
Administrative Expenses:
Bookkeeper's salary 3,360.00
Utilities expense 645.00
Depreciation-building 625.00
Depreciation-office furniture 166.67
Stationery expense 396.00
Cleaning 320.00 5,512.67
Financial Expenses:
Bad and doubtful debts 1,062.06
Discount expense 423.70
Discount received (215.74)
Interest expenses 1,210.00
Bank service charge 88.94 2,568.96

Total Operating Expenses 15,207.72

NET INCOME (LOSS) (3,436.72)

 LEXINGTON MARKETING
Post Closing - Trial Balance
as at 31 January 2010
Ref Description Debit Credit
603 Petty cash impress $ 520.00 $ -
605 Cash on bank 32,754.36 -
607 Accounts receivable 59,956.00 -
609 Allowance for bad and doubtful debts - 1,123.26
611 Inventory on hand 121,462.00 -
613 Stationery on hand 140.00 -
615 Prepaid expenses 2,728.00 -
617 Accrued commission revenue - -
619 GST outlay - -
653 Building 150,000.00 -
655 Accumulated depreciation-building - 23,125.00
657 Salesman's vehicle 57,600.00 -
659 Accumulated depreciation-salesman's vehicle - 15,000.00
661 Office furniture 8,000.00 -
663 Accumulated depreciation-office furniture - 166.67
703 Accounts Payable - 12,070.00
705 Louis creditor-crown furniture - 7,200.00
707 Accrued expenses - 1,824.09
709 PAYG witholding tax - -
711 GST collection - -
713 ATO clearing account - 10,841.06
753 State bank mortgage loan - 150,000.00
503 Michael Renaldo, Capital - 211,810.28
$ 433,160.36 $ 433,160.36
 BANK RECONCILIATION STATEMENT
as at 31 January 2010

Cash Balance
Balance as per Bank Statement 32,754.36
$ 32,754.36
Company
Balance, 31 January 2010 34,053.30
Less: Bank Charges 88.94
Interest 1,210.00 (1,298.94)
$ 32,754.36

SCHEDULE OF ACCOUNT RECEIVABLE

as at 31 January 2010
Code Account Name Inv. Number Amount Total
C03 Chello Computer 4178 $ 4,158
4185 810
4283 7,458 $ 12,426
D04 Dixons PC 4279 4,990
4286 17,545 22,535
H05 Hyunday Inc. 4280 24,995 24,995
$ 59,956

SCHEDULE OF ACCOUNT PAYABLE

as at 31 January 2010
Code Account Name Inv. Number Amount Total
70302 Cray Limited 47235 $ 4,235 $ 4,235
70303 NCR Corporation 6120 2,556
6197 2,970 5,526
70305 Philco Company 2572 2,309 2,309
$ 12,070

INVENTORY ON HAND
as at 31 January 2010
Product Product Unit Of Quantity Total
Code Description Measure On Hand Unit Cost Cost
CA3300 Canon LBP-3300 Each 19 $ 251 $ 4,769
COSP40 Compuprint SP40 Each 48 625 30,000
LQ2180 Epson LQ-2180 Each 14 657 9,198
CX7300 Epson Stylus CX7300 Each 20 1,365 27,300
TMU220 Epson TM-U220 PB Each 28 249 6,972
HP1005 HP Laser Jet P1005 Each 17 1,199 20,383
HP3000 HP Color Laser Jet 3000 Each 14 1,250 17,500
HP4710 HP Office Jet H4710 B Each 20 267 5,340
$ 121,462
 Victory Trading Company
Cash Disbursement Journal
For March 2019

Debit Credit
No Date Description No. Env No Cheque Post Ref
Account Payable Account Amount Cash In Bank COGS MI
1 purchase A12010-001
1 paid employee A12010-002 Wages and Salaries Payable $ 13,800 $ 13,800
1 paid prepaid rent A12010-003 Prepaid Office Rent $ 9,840 $ 9,840
3 paid supplies on des A12010-005 $ 4,270 $ 4,270
4 paid ANL Pte Ltd A12010-007 $ 3,900 $ 3,900
Jan-19

2-1100 1-1100 5-1100

$ 8,170 $ 31,810 $ -
1-1500
$ 8,170 $ 23,640 $ 31,810 $ -
$ 31,810 $ 31,810

Recapitulation
No Account Debit Credit

$ - $ -
 Victory Trading Company
Cash Receipt Journal
For March 2019

Debit Credit
No Date Description No. Env No Cheque Post Ref
Cash In Bank Account Amount Account Receivable Account Amount
1 Deposited $ 15,000 in business bank account 001/CR/12-19 $ 15,000 Max Spielman, Capital $ 15,000
2 002/CR/12-19 $ 18,000 UOB Bank Loan $ 18,000
2 CV. ALINTA GAS 003/CR/12-19 $ 512 Fees Earned $ 512

Mar-19
1-1100 1-1300
$ 33,512 $ -

$ 33,512 $ - $ - $ 33,512
$ 33,512 $ 33,512

Recapitulation
No Account Debit Credit

$ - $ -
 5
6
7
8
9
10
11
12
13
 Victory Trading Company
Sales Journal
For March 2019

Debit Credit
No Date Description Inv. Number Terms Post ref
Account Receivable Account Amount Sales VAT Outcome Merchandise Inventory
3 CV. ALINTA GAS 001/IN/11-19 2/5; N/30 $ 2,560 $ 2,560

Mar-19
1-1300 5-1100 4-1100 2-1500 1-1500
$ 2,560 $ - $ 2,560 $ - $ -
$ 2,560 $ 2,560

Recapitulation
No Account Debit Credit

$ - $ -
 Victory Trading Company
Purchase Journal
For March 2019

Debit Credit
No Date Description Terms Inv. Number Post ref
Merchandise VAT Income Account Amount Account Payable

Mar-19
1-1500 2-1600 2-1100
Rp - Rp - Rp -
Rp - Rp -

Recapitulation
No Account Debit Credit

Rp - Rp -
 Viictory Trading Company
Petty Cash Journal
For March 2019

Debit
No Date Description No Voucher Post Ref
Account Amount
2 purchase supplies 71 Supplies $ 750
3 repair 72 Repair & Maintenance Expense $ 830

Jan-19
$ 1,580

Recapitulation
No Account Debit

$ -
 Credit
Petty Cash
$ 750
$ 830

1-1200
$ 1,580

capitulation
Credit

$ -
 Ocean Friendship Shipment Pte Ltd
Account Receivable Subsidiary Ledger
For January 2018

Customer Name : ELSHIN INTERNATIONAL Pte Ltd Address :

No : 001S Phone :

Date No Env Post Ref Debit Credit Balace

1 005/IN/18-12 $ 3,570
9 $ 3,570 $ -
14 $ 2,560 $ 2,560
Mar-19

Customer Name : AGROCORP Pte Ltd Address :

No : 002S Phone :

Date No Env Post Ref Debit Credit Balace

1 007/IN/18-12 $ 3,420
17 $ 3,420 $ -
Mar-19

Customer Name : SOONSTEEL Pte Ltd Address :

No : 003S Phone :

Date No Env Post Ref Debit Credit Balace

1 009/IN/18-12 $ 2,340

Mar-19

Customer Name : ORIGIN ENERGY Pte Ltd Address :

No : 004S Phone :

Date No Env Post Ref Debit Credit Balace

7 $ 3,420 $ 3,420

Mar-19

Customer Name : TEVA Pte Ltd Address :

No : 005S Phone :

Date No Env Post Ref Debit Credit Balace

6 $ 600 $ 600
6 $ 600 $ -
29 $ 600 $ 600
Mar-19

Customer Name : BEAUREPAIRS Pte Ltd Address :

No : 006S Phone :

Date No Env Post Ref Debit Credit Balace

1 010/IN/18-12 $ 5,220
24 $ 5,220 $ -
25 005IN/11-19 $ 5,980 $ 5,980
Mar-19

Customer Name : CV. ALINTA GAS Address :

No : 007S Phone :

Date No Env Post Ref Debit Credit Balace

1 011/IN/18-12 $ 2,560
3 001/IN/11-19 $ 2,560 $ 5,120
Mar-19

Customer Name : CV. AUSWAY Address :

No : 008S Phone :

Date No Env Post Ref Debit Credit Balace

12 003/IN/11-19 $ 2,140 $ 2,140
14 $ 2,410 $ -

Mar-19
 Ocean Friendship Shipment Pte Ltd
Account Payable Subsidiary Ledger
For January 2018

Name : BULK CARRIES Pte Ltd Address :

No : 001P Phone :

Date No Env Post Ref Debit Credit Balace

1 123 $ 4,270

Mar-19

Customer : ANL Pte Ltd Address :

No : 002P Phone :

Date No Env Post Ref Debit Credit Balace

1 312 $ 3,900
4 $ 3,900 $ -

Mar-19

Customer : B.C.F MAINTENANCE Pte Ltd Address :

No : 003P Phone :

Date No Env Post Ref Debit Credit Balace

1 132 $ 2,330

Mar-19
 Victory Trading Company
Inventory Card
For March 2019

Product Name : SAMSUNG GALAXY S6

Code : GLXS6

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -
Product Name : IPHONE 6
Code : IP-6

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -

Product Name : SONY XPERIA Z3

Code : XP-Z3

Purchase Sold Balance

No Date Description
Unit Price per unit Total Unit Price per unit Total Unit Price per unit Total
1
2
3
4
5
6
Mar-19
7
8
9
10
11
12

Rp -
 Ocean Friendship Shipment Pte Ltd
General Journal
For March 2019

Page : 1

Balance
No Date Description Account No Post Ref
Debit Credit
JAN 1 CASH ON BANK 1-1100 • $ 15,000
JAMES CAPITAL 3-1100 • $ 15,000
1 TRANSPORTASION C 1--3500 $ 22,000
CASH ON BANK 1-1100 $ 3,500
NOTES PAYABLE 2--2200 $ 18,500
1 Wages and Salaries Payable 2-1300 $ 13,800
CASH ON BANK 1-1100 $ 13,800
1 Prepaid Office Rent 1-1400 $ 9,840
CASH ON BANK 1-1100 $ 9,840
2 CASH ON BANK 1-1100 $ 18,000
UOB BANK LOAN 2-1200 $ 18,000

2 CASH ON BANK 1-1100 $ 512

FEES EARNED 4-1100 $ 512
2 Supplies 1-1300 $ 750
PETTY CASH 1-1700 $ 750
3 ACCOUNT RECEIVABLE 1-1200 $ 2,560
FEES EARNED 4-1100 $ 2,560
3 ACCOUN PAYABLE 2-1100 $ 4,270
CASH ON BANK 1-1100 $ 4,270
3 REPAIR & MAINTENANCE EXPENSES 5-1700 $ 830
PETTY CASH 1-1700 $ 830
4 ACCOUNT PAYABLE 2-1100 $ 3,900
CASH ON BANK 1-1100 $ 3,900
5 PREPAID INSURANCE 1-1500 $ 4,500
CASH ON BANK 1-1100 $ 4,500
6 ACCOUNT RECEIVABLE 1-1200 $ 600
FEES EARNED 4-1100 $ 600
6 CASH ON BANK 1-1100 $ 600
ACCOUNT RECEIVABLE 1-1200 $ 600
7 ACCOUNT RECEIVABLE 1-1200 $ 3,420
FEES EARNED 4-1100 $ 3,420
9 CASH ON BANK 1-1100 $ 3,570
ACCOUNT RECEIVABLE 1-1200 $ 3,570
10 Telephone Payable 2-1700 $ 900
PETTY CASH 1-1700 $ 900
12 ACCOUNT RECEIVABLE 1-1200 $ 2,140
FEES EARNED 4-1100 $ 2,140
14 ACCOUNT RECEIVABLE 1-1200 $ 2,560
FEES EARNED 4-1100 $ 2,560
14 CASH ON BANK 1-1100 $ 2,097
DISCOUNT EXPENSES $ 43
ACCOUNT RECEIVABLE 1-1200 $ 2,140
15 ULTILITIES PAYABLE $ 600
PETTY CASH 1-1100 $ 600
15 NOTES PAYABLE 2-1100 $ 18,500
CASH ON BANK 1-1100 $ 18,500
17 CASH ON BANK 1-1100 $ 3,420
ACCOUNT RECEIVABLE 1-1200 $ 3,420
18 NOTES RECEIVABLE 1-1600 $ 3,720
ACCOUNT RECEIVABLE 1-1200 $ 3,720
20 Transportation Expense 5-1500 $ 100
PETTY CASH 1-1700 $ 100
20 ACCOUNT PAYABLE 2-1100 $ 2,330
CASH ON BANK 1-1100 $ 2,330
21 SUPPLIES 1-1300 $ 600
CASH ON BANK 1-1100 $ 600
21 Miscellaneous Expense 5--2100 $ 55
 Balance
No Date Description Account No Post Ref
Debit Credit
PETTY CASH 1-1700 $ 55
23 ACCOUNT PAYABLE 2-1100 $ 142
SUPPLIES 1-1300 $ 142
24 CASH ON BANK 1-1100 $ 5,220
ACCOUNT RECEIVABLE 1-1200 $ 5,220
24 Repair & Maintenance Expense 5-1700 $ 50
PETTY CASH 1-1700 $ 50
25 ACCOUNT RECEIVABLE 1-1200 $ 5,980
FEES EARNED 4-1100 $ 5,980
25 ACCOUNT RECEIVABLE 1-1200 $ 5,860
DISKON EXPENSES 5-1600 $ 120
FEES EARNED 4-1100 $ 5,980
26 JAMES, DRAWING 3-1200 $ 5,420
CASH ON BANK 1-1100 $ 5,420
26 Supplies 1-1300 $ 18
ACCOUNT PAYABLE 2-110 $ 18
27 ACCOUNT PAYABLE 2-110 $ 476
PETTY CASH 1-1700 $ 476
27 Repair & Maintenance Expense 5-1700 $ 40
PETTY CASH 1-1700 $ 40
28 MARKETABLE SECCURITY 1--900 $ 2,800
CASH ON BANK 1-110 $ 2,800
29 ACCOUNT RECEIVABLE 1-1200 $ 600
FEES EARNED 4-1100 $ 600
30 CASH ON BANK 1-1100 $ 2,340
ACCOUNT RECEIVABLE 1-1200 $ 2,340
31 Transportation Expense 5-1500 $ 100
PETTY CASH 1-1700 $ 100
31 Advertising Expense 5--2200 $ 450
PETTY CASH 1-1700 $ 450
TOTAL $ 170,833 $ 170,833
 Balance
No Date Description Account No Post Ref
Debit Credit
 Balance
No Date Description Account No Post Ref
Debit Credit
 Balance
No Date Description Account No Post Ref
Debit Credit
 Victory Trading Company
GENERAL LEDGER
Account :
Cash on Bank

Date Description Post Ref Debit Credit

2019 saldo awal
Mar 1 $ 15,000

Account : Account Receivable

Date Description Post Ref Debit Credit

2019 saldo awal

Mar

Account : Supplies

Date Description Post Ref Debit Credit

2019 saldo awal

Mar
 Victory Trading Company
GENERAL LEDGER

Account : Prepaid Office Rent

Date Description Post Ref Debit Credit

2019
Mar

Account : Prepaid Insurance

Date Description Post Ref Debit Credit
2019
Mar

Account : Notes Receivable

Date Description Post Ref Debit Credit

2019
Mar
 Victory Trading Company
GENERAL LEDGER

Account : Petty Cash

Date Description Post Ref Debit Credit

2019 saldo awal

Mar

Account : Container 20ft

Date Description Post Ref Debit Credit

2019 saldo awal
Mar

Accumulated
Account : Depreciation –
Container 20ft

Date Description Post Ref Debit Credit

2019 saldo awal
Mar

Account : Container 40ft

Date Description Post Ref Debit Credit

2019 saldo awal

Mar
 Victory Trading Company
GENERAL LEDGER
Accumulated
Account : Depreciation –
Container 40ft

Date Description Post Ref Debit Credit

2019 saldo awal

Mar

Account : Transportation A
Date Description Post Ref Debit Credit
2019 saldo awal
Mar

Accumulated
Account : Depreciation -
Transportation A

Date Description Post Ref Debit Credit

2019 saldo awal

Mar

Account : Transportation B
Date Description Post Ref Debit Credit
2019 saldo awal
Mar
 Victory Trading Company
GENERAL LEDGER
Accumulated
Account : Depreciation -
Transportation B

Date Description Post Ref Debit Credit

2019 saldo awal
Mar

Account : Transportation C
Date Description Post Ref Debit Credit

2019
Mar
y

Accumulated Depreciation
Account No.:1-1100 Account :
– Transportation C
Balance
Date Description Post Ref
Debit Credit
$ 132,690 2019
$ 147,690 Mar

Account No.:1-1200
Balance Account : Account Payable

Debit Credit Date Description Post Ref

$ 17,110
2019 saldo awal
Mar

Account No.: 1-1300

Balance Account : Unearned Fees

Debit Credit Date Description Post Ref

$ 8,500
2019
Mar
y

Account No.:
Wages and Salaries
Account :
Balance Payable
Debit Credit
Date Description Post Ref

2019 saldo awal

Mar

Account No.:
Balance Account : Utilities Payable
Debit Credit
Date Description Post Ref

2019 saldo awal

Mar

Account No.:
Account : Telephone Payable
Balance

Date Description Post Ref

Debit Credit

2019 saldo awal

Mar
y

Account No.:
Account : Interest Payable
Balance
Debit Credit
Date Description Post Ref
$ 5,000
2019 saldo awal
Mar

Account No.: Account : UOB Bank Loan

Balance
Date Description Post Ref
Debit Credit
$ 11,000 2019
Mar

Account No.:

Balance Account : Notes Payable

Debit Credit
Date Description Post Ref
$ 1,350
2019 saldo awal
Mar

Account No.:
Account : James, Capital
Balance
Debit Credit
Date Description Post Ref
$ 54,000
2019 saldo awal
Mar 1
y

Account No.:

Account : James, Drawing

Balance
Debit Credit
Date Description Post Ref
$ 6,500
2019
Mar

Account No.:
Balance Account : Income Summary
Debit Credit
Date Description Post Ref
$ 21,000
2019
Mar

Account No.:

Account : Fees Earned

Balance
Debit Credit
Date Description Post Ref
$ 4,600
2019
Mar

Account No.:
Balance
Debit Credit Account : Other Revenue
$ 21,500
Date Description Post Ref
2019
Mar
y

Account No.:

Balance
Debit Credit
$ 2,320 Account : Interest Revenue
Date Description Post Ref
2019
Mar

Account No.:
Balance
Debit Credit
Wages and Salaries
Account :
Expense

Date Description Post Ref

2019
Mar
 Account No.: Account : Utilities Expense
Balance
Debit Credit Date Description
Debit Credit
2019
Mar

Account No.:
Office Rent
Account :
Debit Credit Balance Expense
Debit Credit
Date Description
$ 10,500
2019
Mar

Account No.:
Telephone
Account :
Debit Credit Balance Expense
Debit Credit
Date Description

2019
Mar
 Account No.:
Balance Account : Transportation Expense
Debit Credit
Debit Credit
Date Description
$ 13,800
2019
Mar

Account No.:
Balance Account : Discount Expense
Debit Credit
Debit Credit
Date Description
$ 600
2019
Mar

Account No.:

Repair &
Account : Maintenance
Debit Credit Expense
Balance
Debit Credit Date Description
$ 900
2019
Mar
 Depreciation
Account No.: Account :
Expense
Balance
Debit Credit Date Description
Debit Credit
$ 6,000 2019
Mar

Account No.: Account : Insurance Expense

Balance
Debit Credit Date Description
Debit Credit
2019
Mar

Account No.: Account : Supplies Expense

Balance
Debit Credit Date Description
Debit Credit
$ 120,000 2019
Mar

Miscellaneous
Account No.: Account :
Expense
Balance
Debit Credit Date Description
Debit Credit
$ 104,230 2019
$ 15,000 $ 119,230 Mar
 Advertising
Account No.: Account :
Expense
Balance
Debit Credit Date Description
Debit Credit
2019
Mar

Account No.: Account : Interest Expense

Balance
Debit Credit Date Description
Debit Credit
2019
Mar

Bank Service
Account No.: Account :
Charges
Balance
Debit Credit Date Description
Debit Credit
2019
Mar

Account No.:
Balance
Debit Credit
Debit Credit
 Account No.:
Balance
Debit Credit
Debit Credit

Account No.:
Balance
Debit Credit
Debit Credit
 Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit
ansportation Expense Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:

Post Ref Debit Credit Balance

Debit Credit
 Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit
 Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit

Account No.:
Balance
Post Ref Debit Credit
Debit Credit
Victory Trading Company
Adjusted Journal
For March 2019

Page : 1

Balance
No Date Description Account No Post Ref
Debit Credit
1 Mar-15

GRAND TOTAL Rp - Rp -
Victory Trading Company
Trial Balance
For March 2019
NO. ACCOUNT DEBET CREDIT
Rp - Rp -
Victory Trading Company
Unadjusted Trial Balance
For March 2019

NO. ACCOUNT DEBET CREDIT

Rp - Rp -
 VICTORY TRADING COMPANY
Work Sheet
For The Month Ended Mach 31,2019
No Trial Balance Adjustment Adj. Trial Balance Income Statement Balance Sheet
Account Name
Acc Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1-1100 CASH IN BANK
1-1200 PETTY CASH
1-1300 ACCOUNT RECEIVABLE
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 MERCHANDISE INVENTORY
1-1600 STORE SUPPLIES
1-1700 PREPAID INSURANCE
1-1800 PREPAID TAX
 1-1900 PREPAID RENT
1-2000 EQUIPMENT AT COST
1-2210 EQUIPMENT ACCUM DEP
2-1100 ACCOUNTS PAYABLE
2-1200 WAGES PAYABLE
2-1300 EXPENSES PAYABLE
2-1400 INCOME TAX PAYABLE
2-1500 VAT PAYABLE
2-1600 VAT OUTCOME
2-1700 VAT INCOME
2-1800 DEVIDEND PAYABLE
 2-2100 BANK PERMATA LOAN
3-1100 RETAINED EARNINGS
3-1200 CAPITAL STOCK
3-1300 DIVIDEND
3-1300 INCOME SUMMARY
4-1100 SALES
4-1200 SALES RETUR
4-1300 SALES DISCOUNT
4-1400 LATE FEES INCOME
5-1100 COST OF GOODS SOLD
5-1200 FREIGHT PAID
6-1000 ADVERTISING EXPENSES
6-1100 TELEPHONE, WATER & ELECTRICITY EXP
6-1200 STORE SUPPLIES EXPENSES
6-1300 BAD DEBTS EXPENSES
6-1400 DEPRECIATION EXPENSES
6-1500 INSURANCE EXPENSE
6-1600 RENT EXPENSE
6-1700 WAGES & SALARIES
6-1800 OTHER OPERATING EXPENSES
7-1100 INTEREST REVENUE
8-1100 INTEREST EXPENSE
8-1200 BANK SERVICE CHARGE
8-1300 INCOME TAX EXPENSE
8-1400 LATE FEES PAYMENT

- - - - - - - - - -
Profit After TaxTax Rp - Rp -
Rp - Rp - Rp - Rp -
 VICTORY TRADING COMPANY
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Period Ended 31 March 2019
Revenue
Sales Rp
Sales Discount Rp
Sales Returns Rp
Late Fees Income Rp Rp -
Cost of Goods Sold
Cost of Goods Sold
Freight Paid Rp -
Other Revenue
Interest Revenue
GROSS PROFIT Rp -

Operating Expenses
Selling Expenses:
Advertising Expenses Rp
Telephone, Water & Electricity Exp Rp
Store Supplies Expenses Rp
Late Fees Payment Rp Rp -
Administrative Expenses:
Depreciation Expenses Rp
Insurance Expense Rp
Rent Expense Rp
Wages & Salaries Rp Rp -

Financial Expenses:
Interest Expense
Bank Service Charge
Bad Debts Expenses Rp -

Other Operating Expense

Other Operating Expenses Rp

Total Operating Expenses Rp

NET INCOME Before Tax Rp

Less : Income Tax Expense 25 %
Net Income After Tax Rp
 VICTORY TRADING COMPANY
STATEMENT OF FINANCIAL POSITION
As At 31 March 2015
Non Current Assets
Equipment at Cost Rp
Equipment Accum Dep Rp
Total Non Current Assets
Current Assets
Cash In Bank Rp
Petty Cash Rp
Account Receivable Rp
Allowance For Doubful Debt Rp
Merchandise Inventory Rp
Store Supplies Rp
Prepaid Insurance Rp
Prepaid Tax Rp -
Prepaid Rent Rp Rp -
Rp -
Total Assets

Non Current Liabilities

Bank Permata Loan Rp
Total Non Current Liabilities Rp -
Current Liabilities
Accounts Payable Rp
Wages Payable Rp
Expense Payable Rp
Income Tax Payable Rp
VAT Payable Rp
VAT Outcome Rp -
VAT Income Rp -
Devidend Payable Rp - Rp -
Total Liabilities Rp -

Owner's Equity
Retained Earnings Rp
Capital Stock Rp
Dividend Rp - Rp -

Total Liabilities & Owner Equity Rp -

Rp -
 VICTORY TRADING COMPANY
Post Closing Trial Balance
For The Period Ended 31 March 2019

NO. ACCOUNT DEBET CREDIT

1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Tax
 1-1900 Prepaid Rent
1-2000 Equipment at Cost
1-2210 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Wages Payable
2-1300 Expenses Payable
2-1400 Income Tax Payable
2-1500 VAT Payable
2-1600 VAT Outcome
2-1700 VAT Income
2-1800 Devidend Payable
 2-2100 Bank Permata Loan
3-1100 Retained Earnings
3-1200 Capital stock
3-1300 Dividend
Rp - Rp -