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CV Maju Worksheet

The trial balance shows account balances for a business before and after adjustments. Total debits were Rp6,199,330 and total credits were Rp6,199,330 before adjustments. Adjustments included additional allowance for doubtful accounts, spoilage expense, and various other expenses. The adjusted trial balance and income statement organize the accounts to show a net income of Rp319,178.2 for the period.

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Wijaya Mahathir Albatawy
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240 views6 pages

CV Maju Worksheet

The trial balance shows account balances for a business before and after adjustments. Total debits were Rp6,199,330 and total credits were Rp6,199,330 before adjustments. Adjustments included additional allowance for doubtful accounts, spoilage expense, and various other expenses. The adjusted trial balance and income statement organize the accounts to show a net income of Rp319,178.2 for the period.

Uploaded by

Wijaya Mahathir Albatawy
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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In Rp.

000
Unajusted Trial Balance Adjustment
Acc No Account Name Debit Credit Debit
11100 Cash In Bank Rp457,696 Rp1,500.0
11200 Petty Cash Rp4,500
11300 Acc Receivable Rp1,317,060
11400 Allowance for Doubtful Rp29,000
11500 Merchandise Inventory Rp1,153,600
11600 Store Supplies Rp13,600
11700 Prepaid Insurance Rp24,000
11800 Prepaid Rent Rp36,000
11900 Prepaid Tax Rp38,000
11910 VAT In Rp178,760
12100 Stock Investment Rp134,400
13100 Equipment Rp120,000
13110 Equipment Accum Depr Rp26,400
21100 Master Card Rp0
21200 Account Payable Rp1,449,800
21300 Expense Payable Rp0
21400 Income Tax Payable Rp0
21500 VAT Payable Rp0 Rp178,760.0
21600 VAT Out Rp195,100 Rp195,100.0
22100 Bank Mandiri Loan Rp570,000
31100 Mr.Ahmad Capital Rp819,660
31200 Mr. Ahmad Drawing Rp46,200
31300 Income Summary Rp0
41100 Sales Rp2,951,000
41200 Sales Discount Rp92,844
51100 Cost Of Good Sold Rp2,295,600
51200 Freight Expense Rp11,440
51300 Purchase Discount Rp69,360
61000 Advertising Expense Rp3,700
61100 Telp and Electricity Expense Rp11,200 Rp1,800.0
61200 Store Supplies Expense Rp3,300 Rp3,000.0
61300 Bad Debt Expense Rp24,000 Rp39,511.8
61400 Spoilage Expense Rp32,000 Rp57,466.0
61500 Depreciation Expense Rp26,400 Rp2,400.0
61600 Insurance Expense Rp22,000 Rp2,000.0
61700 Rent Expense Rp44,000 Rp4,000.0
61800 Wages And Salaries Rp66,000 Rp6,000.0
61900 Other Operating Expense Rp15,500
81100 Interest Revenue Rp5,000
81200 Devidend Income Rp30,360
81300 Gain/ Loss on Sales Of Stock Rp5,600
81400 Freight Collected Rp38,050
81500 Lates Fee Collected Rp10,000
91100 Interest Expense Rp17,030
91200 Bank Service Charge Rp6,600 Rp5,000.0
91300 Income Tax Rp0
91400 Late Fee Expense Rp3,900
Rp6,199,330 Rp6,199,330 Rp496,537.8
Profit Before Tax
CV Maju
Work Sheet
31-Dec-17

Adjustment Adjusted Trial Balance Income Statement


Credit Debit Credit Debit
Rp 459,196.0
Rp 4,500.0
Rp 1,317,060.0
Rp39,511.8 Rp 68,511.8
Rp57,466.0 Rp 1,096,134.0
Rp3,000.0 Rp 10,600.0
Rp2,000.0 Rp 22,000.0
Rp4,000.0 Rp 32,000.0
Rp 38,000.0
Rp178,760.0 Rp -
Rp 134,400.0
Rp 120,000.0
Rp2,400.0 Rp 28,800.0
Rp -
Rp 1,449,800.0
Rp7,800.0 Rp 7,800.0
Rp -
Rp195,100.0 Rp 16,340.0
Rp -
Rp 570,000.0
Rp 819,660.0
Rp 46,200.0
Rp -
Rp 2,951,000.0
Rp 92,844.0 Rp 92,844.0
Rp 2,295,600.0 Rp 2,295,600.0
Rp 11,440.0 Rp 11,440.0
Rp 69,360.0
Rp 3,700.0 Rp 3,700.0
Rp 13,000.0 Rp 13,000.0
Rp 6,300.0 Rp 6,300.0
Rp 63,511.8 Rp 63,511.8
Rp 89,466.0 Rp 89,466.0
Rp 28,800.0 Rp 28,800.0
Rp 24,000.0 Rp 24,000.0
Rp 48,000.0 Rp 48,000.0
Rp 72,000.0 Rp 72,000.0
Rp 15,500.0 Rp 15,500.0
Rp6,500.0 Rp 11,500.0
Rp 30,360.0
Rp 5,600.0
Rp 38,050.0
Rp 10,000.0
Rp 17,030.0 Rp 17,030.0
Rp 11,600.0 Rp 11,600.0
Rp -
Rp 3,900.0 Rp 3,900.0
Rp496,537.8 Rp 6,076,781.8 Rp 6,076,781.8 Rp 2,796,691.8
Rp 319,178.2
Income Statement Balance
Credit Debit Credit
Rp 459,196.0
Rp 4,500.0
Rp 1,317,060.0
Rp 68,511.8
Rp 1,096,134.0
Rp 10,600.0
Rp 22,000.0
Rp 32,000.0
Rp 38,000.0

Rp 134,400.0
Rp 120,000.0
Rp 28,800.0

Rp 1,449,800.0
Rp 7,800.0

Rp 16,340.0

Rp 570,000.0
Rp 819,660.0
Rp 46,200.0

Rp 2,951,000.0

Rp 69,360.0

Rp 11,500.0
Rp 30,360.0
Rp 5,600.0
Rp 38,050.0
Rp 10,000.0

Rp 3,115,870.0 Rp 3,280,090.0 Rp 2,960,911.8


Rp 319,178.2

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