NAMA : Estherlina Putri Cahyati Belgin

KELAS :C

PRODI : S1 Akuntansi

Lyre Co
TRIAL BALANCE
Per 1 Agustus 2006

No
akun Nama Akun Debit Kredit
110 Cash $ 14,160
112 Account Receivable $ 34,220
115 Merchandise Inventory $ 133,900
116 Prepaid Insurance $ 3,750
117 Store supplies $ 2,550
123 Store Equipment $ 104,300
124 Acc. Depr. - Store Equipment $ 12,600
210 Account Payable $ 21,450
211 Salaries Payable
310 Kevin Wilcox Capital $ 103,280
311 Kevin Wilcox, Drawing $ 10,000
312 Income Summary
410 Sales $ 715,800
411 Sales Returns and Allowance $ 20,600
412 Sales Discount $ 13,200
510 Cost of Marchandise Sold $ 360,500
520 Sales Salaries Expense $ 74,400
521 Advertising expense $ 18,000
522 Depreciation Expense
523 Store Supplies Expense
529 Miscellaneous Selling Expense $ 2,800
530 Office Salaries Expense $ 40,500
531 Rent Expense $ 18,600
532 Insurance Expense
539 Miscellaneous Administrative Expense $ 1,650
TOTAL $ 853,130 $ 853,130
 Lyre Co
GENERAL LEDGER
Per Agustus 2006

Tanggal Keterangan Ref Debit Kredit

Aug 1 Rent Expense 531 $ 1,600
Cash 110 $ 1,600
3 Merchandise Inventory 115 $ 15,000
Account Payable 210 $ 15,000
4 Miscellaneous Selling Expense 529 $ 400
Cash 110 $ 400
6 Account Receivable 112 $ 8,500
Sales 410 $ 8,500
Cost of Marchandise Sold 510 $ 5,000
Merchandise Inventory 115 $ 5,000
7 Cash 110 $ 7,500
Account Receivable 112 $ 7,500
10 Cash 110 $ 18,300
Sales 410 $ 18,300
Cost of Marchandise Sold 510 $ 11,000
Merchandise Inventory 115 $ 11,000
13 Account Payable 210 $ 15,000
Cost of Marchandise Sold 510 $ 300
Cash 110 $ 14,700
14 Sales Returns and Allowance 411 $ 1,500
Account Receivable 112 $ 1,500
Merchandise Inventory 115 $ 900
Cost of Marchandise Sold 510 $ 900
15 Advertising expense 521 $ 1,500
Cash 110 $ 1,500
16 Cash 110 $ 7,000
Account Receivable 112 $ 7,000
19 Merchandise Inventory 115 $ 8,100
Cash 110 $ 8,100
19 Account Payable 210 $ 6,100
Cash 110 $ 6,100
20 Account Receivable 112 $ 16,000
Sales 410 $ 16,000
Cost of Marchandise Sold 510 $ 9,600
Merchandise Inventory 115 $ 9,600
21 Miscellaneous Selling Expense 529 $ 600
 Cash 110 $ 600
21 Cash 110 $ 11,750
Account Receivable 112 $ 11,750
21 Merchandise Inventory 115 $ 15,000
Account Payable 210 $ 15,000
24 Account Payable 210 $ 3,500
Merchandise Inventory 115 $ 3,500
26 Sales Returns and Allowance 411 $ 720
Cash 110 $ 720
Merchandise Inventory 115 $ 380
Cost of Marchandise Sold 510 $ 380
28 Sales Salaries Expense 520 $ 1,750
Office Salaries Expense 530 $ 950
Cash 110 $ 2,700
29 Store supplies 117 $ 550
Cash 110 $ 550
30 Account Receivable 112 $ 18,750
Sales 410 $ 18,750
Cost of Marchandise Sold 510 $ 11,250
Merchandise Inventory 115 $ 11,250
30 Cash 110 $ 15,840
Sales Discount 412 $ 160
Account Receivable 112 $ 16,000
31 Account Payable 210 $ 11,500
Cost of Marchandise Sold 510 $ 115
Cash 110 $ 11,385
TOTAL $ 225,700 $ 225,700
 Lyre Co
GENERAL LEDGER
Per Agustus 2006

Nama
Akun Cash No Akun 110
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 14,160
1 Posting GL $ 1,600 $ 12,560
4 Posting GL $ 400 $ 12,160
7 Posting GL $ 7,500 $ 19,660
10 Posting GL $ 18,300 $ 37,960
13 Posting GL $ 14,700 $ 23,260
15 Posting GL $ 1,500 $ 21,760
16 Posting GL $ 7,000 $ 28,760
19 Posting GL $ 8,100 $ 20,660
19 Posting GL $ 6,100 $ 14,560
21 Posting GL $ 600 $ 13,960
21 Posting GL $ 11,750 $ 25,710
26 Posting GL $ 720 $ 24,990
28 Posting GL $ 2,700 $ 22,290
29 Posting GL $ 550 $ 21,740
30 Posting GL $ 15,840 $ 37,580
31 Posting GL $ 11,385 $ 26,195

Nama
Akun Account Receivable No Akun 112
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 34,220
6 Posting GL $ 8,500 $ 42,720
7 Posting GL $ 7,500 $ 35,220
14 Posting GL $ 1,500 $ 33,720
16 Posting GL $ 7,000 $ 26,720
20 Posting GL $ 16,000 $ 42,720
21 Posting GL $ 11,750 $ 30,970
30 Posting GL $ 18,750 $ 49,720
30 Posting GL $ 16,000 $ 33,720

Nama
Akun Merchandise Inventory No Akun 115
 Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 133,900
3 Posting GL $ 15,000 $ 148,900
6 Posting GL $ 5,000 $ 143,900
10 Posting GL $ 11,000 $ 132,900
14 Posting GL $ 900 $ 133,800
19 Posting GL $ 8,100 $ 141,900
20 Posting GL $ 9,600 $ 132,300
21 Posting GL $ 15,000 $ 147,300
24 Posting GL $ 3,500 $ 143,800
26 Posting GL $ 380 $ 144,180
30 Posting GL $ 11,250 $ 132,930
31 Posting AJE $ 8,815 $ 124,115

Nama
Akun Prepaid Insurance No Akun 116
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 3,750
31 Posting AJE $ 1,250 $ 2,500

Nama
Akun Store supplies No Akun 117
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 2,550
29 Posting GL $ 550 $ 3,100
31 Posting AJE $ 2,125 $ 975

Nama
Akun Store Equipment No Akun 123
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 104,300

Nama
Akun Acc. Depr. - Store Equipment No Akun 124
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 12,600
31 Posting AJE $ 7,400 $ 20,000
 Nama
Akun Account Payable No Akun 210
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 21,450
3 Posting GL $ 15,000 $ 21,450
13 Posting GL $ 15,000 $ 15,350
19 Posting GL $ 6,100 $ 15,350
21 Posting GL $ 15,000 $ 26,850
24 Posting GL $ 3,500 $ 15,350
31 Posting GL $ 11,500 $ 15,350

Nama
Akun Salaries Payable No Akun 211
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 31 Posting AJE $ 530 $ 530

Nama
Akun Kevin Wilcox Capital No Akun 310
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 103,280
31 Posting CJ $ 162,645 $ 265,925
31 Posting CJ $ 10,000 $ 255,925

Nama
Akun Kevin Wilcox, Drawing No Akun 311
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 10,000
31 Posting CJ $ 10,000 $ -

Nama
Akun Sales No Akun 410
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 715,800
6 Posting GL $ 8,500 $ 724,300
10 Posting GL $ 18,300 $ 742,600
20 Posting GL $ 16,000 $ 758,600
30 Posting GL $ 18,750 $ 777,350
31 Posting CJ $ 777,350 $ -
 Nama
Akun Sales Returns and Allowance No Akun 411
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 20,600
14 Posting GL $ 1,500 $ 22,100
26 Posting GL $ 720 $ 22,820
31 Posting CJ $ 22,820

Nama
Akun Sales Discount No Akun 412
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 13,200
30 Posting GL $ 160 $ 13,360
31 Posting CJ $ 13,360

Nama
Akun Cost of Marchandise Sold No Akun 510
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 360,500
6 Posting GL $ 5,000 $ 365,500
10 Posting GL $ 11,000 $ 376,500
13 Posting GL $ 300 $ 376,200
14 Posting GL $ 900 $ 375,300
20 Posting GL $ 9,600 $ 384,900
26 Posting GL $ 380 $ 384,520
30 Posting GL $ 11,250 $ 395,770
31 Posting GL $ 115 $ 395,655
31 Posting AJE $ 8,815 $ 404,470
31 Posting CJ $ 404,470

Nama
Akun Sales Salaries Expense No Akun 520
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 74,400
28 Posting GL $ 1,750 $ 76,150
31 Posting AJE $ 350 $ 76,500
31 Posting CJ $ 76,500
 Nama
Akun Advertising expense No Akun 521
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 18,000
15 Posting GL $ 1,500 $ 19,500
31 Posting CJ $ 19,500

Nama
Akun Depreciation Expense No Akun 522
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 31 Posting AJE $ 7,400 $ 7,400
31 Posting CJ $ 7,400

Nama
Akun Store Supplies Expense No Akun 523
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 31 Posting AJE $ 2,125 $ 2,125
31 Posting CJ $ 2,125

Nama
Akun Miscellaneous Selling Expense No Akun 529
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 2,800
4 Posting GL $ 400 $ 3,200
21 Posting GL $ 600 $ 3,800
31 Posting CJ $ 3,800

Nama
Akun Office Salaries Expense No Akun 530
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 40,500
28 Posting GL $ 950 $ 41,450
31 Posting AJE $ 180 $ 41,630
31 Posting CJ $ 41,630

Nama
Akun Rent Expense No Akun 531
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 18,600
31 Posting GL $ 1,600 $ 20,200
31 Posting CJ $ 20,200

Nama
Akun Insurance Expense No Akun 532
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 31 Posting AJE $ 1,250 $ 1,250
31 Posting CJ $ 1,250

Nama Miscellaneous Administrative

Akun Expense No Akun 539
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 1 Saldo awal TB $ 1,650
31 Posting CJ $ 1,650

Nama
Akun Income Summary No Akun 312
Tanggal Keterangan Ref Debit Kredit Saldo
AUG 31 Posting CJ $ 741,170 $ 741,170
31 Posting CJ $ 404,470 $ 336,700
Posting CJ $ 174,055 $ 162,645
Posting CJ $ 162,645 $ -
 Lyre Co
TRIAL BALANCE
Per 31 Agustus 2006

No
akun Nama Akun Debit Kredit
110 Cash $ 26,195
112 Account Receivable $ 33,720
115 Merchandise Inventory $ 132,930
116 Prepaid Insurance $ 3,750
117 Store supplies $ 3,100
123 Store Equipment $ 104,300
124 Acc. Depr. - Store Equipment $ 12,600
210 Account Payable $ 15,350
211 Salaries Payable
310 Kevin Wilcox Capital $ 103,280
311 Kevin Wilcox, Drawing $ 10,000
312 Income Summary
410 Sales $ 777,350
411 Sales Returns and Allowance $ 22,820
412 Sales Discount $ 13,360
510 Cost of Marchandise Sold $ 395,655
520 Sales Salaries Expense $ 76,150
521 Advertising expense $ 19,500
522 Depreciation Expense
523 Store Supplies Expense
529 Miscellaneous Selling Expense $ 3,800
530 Office Salaries Expense $ 41,450
531 Rent Expense $ 20,200
532 Insurance Expense
539 Miscellaneous Administrative Expense $ 1,650
TOTAL $ 908,580 $ 908,580
 Lyre Co
ADJUSTING JOURNAL ENTRY
Per 31 Agustus 2006

Tanggal Keterangan Ref Debit Kredit

Aug 31 Cost of Marchandise Sold 510 $ 8,815
Merchandise Inventory 115 $ 8,815
31 Insurance Expense 532 $ 1,250
Prepaid Insurance 116 $ 1,250
31 Store Supplies Expense 523 $ 2,125
Store supplies 117 $ 2,125
31 Depreciation Expense 522 $ 7,400
Acc. Depr. - Store Equipment 124 $ 7,400
31 Sales Salaries Expense 520 $ 350
Office Salaries Expense 530 $ 180
Salaries Payable 211 $ 530
TOTAL $ 20,120 $ 20,120
 Lyre Co
INCOME STATEMENT
Per 31 Agustus 2006

Sales $ 777,350
Sales Returns and Allowance $ 22,820
Sales Discount $ 13,360
Net sale $ 741,170
Cost of Marchandise Sold $ 404,470
Gross Profit $ 336,700

Expense
Sales Salaries Expense $ 76,500
Advertising expense $ 19,500
Depreciation Expense $ 7,400
Store Supplies Expense $ 2,125
Miscellaneous Selling Expense $ 3,800
Office Salaries Expense $ 41,630
Rent Expense $ 20,200
Insurance Expense $ 1,250
Miscellaneous Administrative Expense $ 1,650
$ 174,055
Net Profit $ 162,645

Lyre Co
STATEMENT OF OWNER EQUITY
Per 31 Agustus 2006

Kevin Wilcox Capital 1 Aug $ 103,280

Kevin Wilcox, Drawing $ 10,000
Laba $ 162,645
Kevin Wilcox Capital 31 Aug $ 255,925
 Lyre Co
BALANCE SHEET
Per 31 Agustus 2006

AKTIVA KEWAJIBAN
Aktiva Lancar Account Payable $ 15,350
Cash $ 26,195 Salaries Payable $ 530
Account Receivable $ 33,720 Total $ 15,880
Merchandise Inventory $ 124,115
Prepaid Insurance $ 2,500
Store supplies $ 975 EKUITAS
total $ 187,505 Capital $ 255,925

Aktiva Tetap
Store Equipment $ 104,300
Acc. Depr. - Store Equipment $ 20,000
total $ 84,300

TOTAL KEWAJIBAN DAN

TOTAL AKTIVA $ 271,805 EKUITAS $ 271,805
 Lyre Co
CLOSING ENTRY
Per 31 Agustus 2006

Tanggal Keterangan Ref Debit Kredit

Aug 31 Sales 410 $ 777,350
Sales Returns and Allowance 411 $ 22,820
Sales Discount 412 $ 13,360
Income Summary 312 $ 741,170
Income Summary 312 $ 404,470
Cost of Marchandise Sold 510 $ 404,470
Income Summary 312 $ 174,055
Sales Salaries Expense 520 $ 76,500
Advertising expense 521 $ 19,500
Depreciation Expense 522 $ 7,400
Store Supplies Expense 523 $ 2,125
Miscellaneous Selling Expense 529 $ 3,800
Office Salaries Expense 530 $ 41,630
Rent Expense 531 $ 20,200
Insurance Expense 532 $ 1,250
Miscellaneous Administrative Expense 539 $ 1,650
Income Summary 312 $ 162,645
Kevin Wilcox Capital 310 $ 162,645
Kevin Wilcox Capital 310 $ 10,000
Kevin Wilcox, Drawing 311 $ 10,000
TOTAL $ 1,528,520 $ 1,528,520
 Lyre Co
POST CLOSING TRIAL BALANCE
Per 31 Agustus 2006

No akun Nama Akun Debit Kredit

110 Cash $ 26,195
112 Account Receivable $ 33,720
115 Merchandise Inventory $ 124,115
116 Prepaid Insurance $ 2,500
117 Store supplies $ 975
123 Store Equipment $ 104,300
124 Acc. Depr. - Store Equipment $ 20,000
210 Account Payable $ 15,350
211 Salaries Payable $ 530
310 Kevin Wilcox Capital $ 255,925
TOTAL $ 291,805 $ 291,805