PT. PERKASA
GENERAL JOURNAL
September 30, 2008
| Date | Description /item | Pr | Dr | Cr |
| Sep 30 7 | Cash | 111 | Rp. 12.000.000 | - |
| Capital | 301 | - | Rp. 12000.000 | |
| 13 | Rent office | 121 | Rp. 650.000 | - |
| Cash | 111 | - | Rp.650.000 | |
| 14 | Equipment | 134 | Rp. 4500.000 | - |
| Cash | 111 | - | Rp. 2700.000 | |
| Account payable ( tko.royal ) | 211 | - | Rp. 1800.000 | |
| 18 | Supplies | 115 | Rp.250.000 | - |
| Cash | 111 | - | Rp.250.000 | |
| 20 | Sallaries | 521 | Rp. 1500.000 | - |
| Cash | 111 | - | Rp.1500.000 | |
| 21 | Cash | 111 | Rp. 37.000.000 | - |
| Sales commision | 414 | - | Rp. 37.000.000 | |
| 26 | Account Payable | 211 | Rp. 950.000 | - |
| Cash | 111 | - | Rp. 950.000 | |
| 27 | Service auto mobile expens | Rp. 320.000 | - | |
| Miscellaneous ekspense | Rp. 125.000 | - | ||
| Cash | 111 | - | Rp. 445.000 | |
| 28 | Prive | 315 | Rp. 1800.000 | - |
| Cash | 111 | - | Rp. 1800.000 | |
| 29 | Dpretiation ekspense equipment | 134.1. | Rp. 80.000 | - |
| Acumulation | 134.1. | - | Rp. 80.000 | |
| 30 | Inventaris of supplies use | 113 | Rp. 165.000 | - |
| Supplies | 115 | - | Rp.165.000 | |
| 30 | Account payable, royal | 211 | Rp. 850.000 | - |
| Cash | 111 | - | Rp. 850.000 | |
| 31 | Equipment | 134 | Rp. 42.000.000 | - |
| Cash | 111 | - | Rp. 20.000.000 | |
| Account payable | 211 | - | Rp. 22.000.000 | |
PT. PERKASA
Persamaan Akuntansi
Selama bulan september 2009
| Date | cash | Prepaid | Supplies | Equipment | Acum depre | Account payable | Kapital | ket |
| 7 | 12.000.000 | 12.000.000 | ||||||
| bal | 12.000.000 | 12.000.000 | ||||||
| 13 | (650.000) | 650.000 | Rent office exp | |||||
| bal | 11.350.000 | 650.000 | 12.000.000 | |||||
| 16 | (2700.000) | 4.500.000 | 1800.000 | Pt.royal | ||||
| bal | 8650.000 | 650.000 | 4.500.000 | 1800.000 | 12.000.000 | |||
| 18 | (250.000) | 250.000 | ||||||
| bal | 8.400.000 | 650.000 | 250.000 | 4.500.000 | 1800.000 | 12.000.000 | ||
| 20 | (1.500.000) | (1.500.000) | Sallaries | |||||
| bal | 6.900.000 | 650.000 | 250.000 | 4.500.000 | 1.800.000 | 10.500.000 | ||
| 21 | 37.000.000 | 37.000.000 | Sales commision | |||||
| bal | 43.900.000 | 650.000 | 250.000 | 4.500.000 | 1.800.000 | 47.500.000 | ||
| 26 | (950.000) | (950.000) | Tko.royal | |||||
| bal | 42.950.000 | 650.000 | 250.000 | 4500.000 | 850.000 | 47.500.000 | ||
| 27 | (445.000) | (320.000) | Serv auto mobile exp | |||||
| (125.000) | Misscelaneous exp | |||||||
| bal | 42.505.000 | 650.000 | 250.000 | 4500.000 | 850.000 | 47.055.000 | ||
| 28 | (1800.000) | (1.800.000) | Prive | |||||
| bal | 40.705.000 | 650.000 | 250.000 | 4500.000 | 850.000 | 45.255.000 | ||
| 29 | (80.000) | (80.000) | Acum depresiation | |||||
| bal | 40.705.000 | 650.000 | 250.000 | 4500.000 | (80.000) | 850.000 | 45.175.000 | |
| 30 | (165.000) | (165.000) | Supplies use | |||||
| bal | 40.705.000 | 650.000 | 85.000 | 4500.000 | (80.000) | 850.000 | 45.010.000 | |
| 30 | (850.000) | (850.000) | ||||||
| bal | 39.855.000 | 650.000 | 85.000 | 4500.000 | (80.000) | 45.010.000 | ||
| 31 | (20.000.000) | 42.000.000 | 22.000.000 | |||||
| bal | 19.855.000 | 650.000 | 85.000 | 46.500.000 | (80.000) | 22.000.000 | 54.010.000 | |
| 67.010.000 |
PT.PERKASA
BALANCE SHEET
SEPTEMBER, 2008
| Asset Cash Rp. 19.855.000 Prepaid office rent Rp. 650.000 Supplies Rp. 85.000 Equipment Rp. 46.500.000 Les: Accumulated Depretiation Rp. (80.000) Rp. 46.420.000 Total assets Rp. 67.010.000 Liabillities Long term Liabillities Rp. 22.000.000 Capital Tn. Subhan capital Rp. 45.010.000 Total Liabillities and Capital Rp. 67.010.000 |
PT. PERKASA
Income statement
September, 2008
| Sales comision Rp. 37.000.000 Operating expense : Sallaries expense Rp. 1500.000 Service auto mobile expense Rp. 320.000 Supplies expense Rp. 165.000 Depreciation expense Rp. 80.000 Misscelaneous expense Rp. 125.000 Total operating expense Rp. 2.190.000 Rp. 34.810.000 |
PT. PERKASA
CAPITAL STATEMENT
| Capital, september, 2008 Rp. 12.000.000 Net income statement Rp. 34.810.000 Less: with drawls (Rp. 1800.000) Increase in capital Rp. 33.010.000 Capital, september 30, 2006 Rp. 45.010.000 |
PT. PERKASA
RETAINED
| Net income Rp. 34.810.000 Less divident/prive Rp. (1.800.000) Retained earning september 30, 2008 Rp. 33.010.000 |
