Praktikum Akuntansi

Oleh Rw Saom D

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Transkrip Praktikum Akuntansi

SALES JOURNAL

SALES JOURNAL
Page:...................................
Date

Invoice No

Account Debited

Post Ref.

120-Account Receivable (Dr)
410-Sales (Cr)

Page 1

510-COMS (Dr)
130-Merchandise Inventory

CASH PAYMENT JOURNAL

CASH PAYMENT JOURNAL
Page:.....................
Date

Item

Ref

Ck.No.

210-Account
Payable (Dr)

130Merchandise
Inventory (Dr)

Page 2

Other Rek. (Dr
Nama Rek

Amount

130Merchandise
Inventory (Cr)

110 Cash (cr)

CASH RECEIPTS JOURNAL

CASH RECEIPTS JOURNAL
Page:..................................................
DEBIT
Date

110-Cash

CREDIT
430-Sales
Discount

120-Account
Receivable

510-COMS(Dr)
Other Acounts

410-Sales

Page 3

Account
Name

Ref Post Amount

130-Merchandise Inventory(Cr)

PURCHASE JOURNAL

PURCHASE JOURNAL
Page:........................
CREDIT
Date

Account Debited

Term

Post
ref.

DEBIT
210-Account
Payable

130-Merchandise
inventory

Page 4

Other Account
Supplies

Account
Nama

Post Ref Amount

GENERAL JOURNAL

GENERAL JOURNAL
Date

Account Title

Ref

Page 5

Debit

Credit

AJP

Date

Account Title

Ref

Page 6

Debit

Credit

ACCOUNT RECEIVABLE

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

CREDIT

BALANCE

CREDIT

BALANCE

CREDIT

BALANCE

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

Page 7

ACCOUNT RECEIVABLE

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

CREDIT

BALANCE

CREDIT

BALANCE

CREDIT

BALANCE

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

ACCOUNT RECEIVABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

Page 8

ACCOUNT PAYABLE

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

CREDIT

BALANCE

CREDIT

BALANCE

CREDIT

BALANCE

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

Page 9

ACCOUNT PAYABLE

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

CREDIT

BALANCE

CREDIT

BALANCE

CREDIT

BALANCE

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

ACCOUNT PAYABLE
SUBSIDIARY LEDGER
Debitur Name
Address

:
:

DATE

ACCOUNT TITLE

REF

DEBIT

Page 10

INVENTORY CARD

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Page 11

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

INVENTORY CARD
Page 12

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD

(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

INVENTORY CARD
Page 13

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD

(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Inventory
Quantity

Unit Cost

Total Cost

INVENTORY CARD
(FIFO)
PRODUCT :
Date

Purchase
Unit
Quantity
Cost

Total
Cost

Cost Of Merchandise Sold
Unit
Total
Quantity
Cost
Cost

Page 14

Inventory
Quantity

Unit Cost

Total Cost

BUKU BESAR

CASH
DATE

Account No. 110

ACCOUNT TITLE

REF

DEBIT

CREDIT

ACCOUNT RECEIVABLE
DATE

ACCOUNT TITLE

Account No. 120

REF

DEBIT

CREDIT

ALLOWANCE FOR DOUBTFUL
DATE

ACCOUNT TITLE

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 121

REF

DEBIT

CREDIT

MERCHANDISE INVENTORY
DATE

AMOUNT
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 130

REF

DEBIT

Page 15

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

STORE SUPPLIES
DATE

ACCOUNT TITLE

Account No. 140

REF

DEBIT

CREDIT

PREPAID RENT
DATE

Account No. 150

ACCOUNT TITLE

REF

DEBIT

CREDIT

LAND
DATE

BALANCE
DEBIT
CREDIT

Account No. 160

ACCOUNT TITLE

REF

DEBIT

CREDIT

BUILDINGS
DATE

BALANCE
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 170

ACCOUNT TITLE

REF

DEBIT

Page 16

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

ACCUM.DEPRECIATION OF BUILDINGS
DATE

ACCOUNT TITLE

REF

Account No. 171

DEBIT

CREDIT

EQUIPMENT
DATE

Account No. 180

ACCOUNT TITLE

REF

DEBIT

CREDIT

ACCUM.DEPRECIATION OF EQUIPMENT
DATE

ACCOUNT TITLE

REF

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 181

DEBIT

CREDIT

ACCOUNT PAYABLE
DATE

BALANCE
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 210

REF

DEBIT

Page 17

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

NOTES PAYABLE
DATE

ACCOUNT TITLE

Account No. 220

REF

DEBIT

CREDIT

INTEREST PAYABLE
DATE

ACCOUNT TITLE

Account No. 230

REF

DEBIT

CREDIT

SALARY PAYABLE
DATE

ACCOUNT TITLE

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 240

REF

DEBIT

CREDIT

INCOME TAX PAYABLE
DATE

BALANCE
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 250

REF

DEBIT

Page 18

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

ORDINARY SHARE
DATE

ACCOUNT TITLE

Account No. 310

REF

DEBIT

CREDIT

RETAINED EARNING
DATE

ACCOUNT TITLE

Account No. 320

REF

DEBIT

CREDIT

SALES
DATE

BALANCE
DEBIT
CREDIT

Account No. 410

ACCOUNT TITLE

REF

DEBIT

CREDIT

RETURN AND SALES ALLOWANCE
DATE

BALANCE
DEBIT
CREDIT

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 420

REF

DEBIT

Page 19

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

SALES DISCOUNT
DATE

ACCOUNT TITLE

Account No. 430

REF

DEBIT

CREDIT

COST OF MERCHANDISE SOLD
DATE

ACCOUNT TITLE

Account No. 510

REF

DEBIT

CREDIT

ADVERTISING EXPENSE
DATE

ACCOUNT TITLE

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 520

REF

DEBIT

CREDIT

BAD DEBT EXPENSE
DATE

BALANCE
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 530

REF

DEBIT

Page 20

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

SALARIES EXPENSE
DATE

ACCOUNT TITLE

Account No. 540

REF

DEBIT

CREDIT

RENT EXPENSE
DATE

Account No. 550

ACCOUNT TITLE

REF

DEBIT

CREDIT

SUPPLIES EXPENSE
DATE

ACCOUNT TITLE

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

Account No. 560

REF

DEBIT

CREDIT

DEPRECIATION EXPENSE OF BUILDINGS
DATE

BALANCE
DEBIT
CREDIT

REF

BALANCE
DEBIT
CREDIT

Account No. 570

DEBIT

Page 21

CREDIT

BALANCE
DEBIT
CREDIT

BUKU BESAR

DEPRECIATION EXPENSE OF EQUIPMENT
DATE

ACCOUNT TITLE

REF

Account No. 580

DEBIT

CREDIT

UTILITIES EXPENSE
DATE

ACCOUNT TITLE

Account No. 590

REF

DEBIT

CREDIT

INCOME TAX PAYABLE
DATE

ACCOUNT TITLE

BALANCE
DEBIT
CREDIT

BALANCE
DEBIT
CREDIT

Account No. 591

REF

DEBIT

CREDIT

BALANCE
DEBIT
CREDIT

Account No.
DATE

ACCOUNT TITLE

REF

DEBIT

Page 22

CREDIT

BALANCE
DEBIT
CREDIT

WORK SHEET
Account
No

Account Title

110

Cash

120

Account Receivable

121

Allowance For Doubtful

130

Merchandise Inventory

140

Store Supplies

150

Prepaid Rent

160

Land

170

Buildings

171

Acc.Depre.Of Buildings

180

Equipment

181

Acc.Depre Of Equipment

210

Account Payable

220

Notes Payable

230

Interest Payable

240

Salari Payable

250

Income Tax payable

310

Ordinary Share

320

Retairned Earning

330

Dividend

410

Sales

420

Return &Sales allow

430

Sales Discount

510

COMS

520

Advertising Expense

530

Bad Debt Expense

540

Salaries Expense

550

Rent Expense

560

Supplies Expense

570

Depre.Exp.Of Buildings

580

Depre.Exp.Of.Equipment

590

Utilities Expense

591

Income Tax Expense

Account
No

Account Title

Unadjasted Trial Balance
Debit

Credit

Adjusment
Debit

Unadjasted Trial Balance
Debit

Credit

Page 23

Adjusted Trial Balance
Credit

Adjusment
Debit

Debit

Credit

Adjusted Trial Balance
Credit

Debit

Credit

WORK SHEET

Page 24

WORK SHEET
Comprehensive Income
Debit

Credit

Comprehensive Income
Debit

Credit

Financial Income
Debit

Credit

Financial Income
Debit

Credit

Page 25

WORK SHEET

Page 26

INCOME STATMENT

(Untuk Laporan Saldo Laba)

Page 27

CLOSE OF LEDGER

DATE

ACCOUNT TITLE

Page 28

REF

DEBIT

KREDIT

STATMENT OF FINANCIAL POSITION

ASSET

LIABILITIES & EQUITY

Page 29

COMPREHENSIVE INCOME STATMENT

Sales:

(Untuk Membuat Laporan Laba Komprehensif)

Page 30

PEMBANTU

LIST OF ACCOUNT RECEIVABLE
DEBITUR NAME

AMOUNT

TOTAL ACCOUNT RECEIVABLE

LIST OF ACCOUNT PAYABLE
KREDITUR NAME

AMOUNT

TOTAL ACCOUNT PAYABLE

LIST OF MERCHANDISE INVENTORY
MERCHANDISE INVENTORY

TOTAL MERCHANDISE INVENTORY

Page 31

AMOUNT

CLOSING OF TRIAL BALANCE STATMENT

ACCOUNT TITLE

ACCOUNT
NO

Page 32

DEBIT

CREDIT

Judul: Praktikum Akuntansi

Oleh: Rw Saom D


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