Panorama Hijau

General Journal
Period, May 2016

Date Description Reff Debit

May 1 Rent Expense 531 5,000,000
Cash 110

3 Merchandise Inventory 115 36,000,000

Account Payable 210

4 Merchandise Inventory 115 600,000

Cash 110

6 Account Receivable 112 68,500,000

Sales 410
Cost of goods sold 510 41,000,000
Merchandise Inventory 115

7 Cash 110 22,300,000

Account Receivable 112

10 Cash 110 54,000,000

Sales 410
Cost of goods sold 510 32,000,000
Merchandise Inventory 115

13 Account Payable 210 36,000,000

Cash 110
Merchandise Inventory 115

15 Advertising Expense 521 11,000,000

Cash 110

16 Cash 110 67,130,000

Sales Discount 411 1,370,000
Account Receivable 112

19 Merchandise Inventory 115 18,700,000

Cash 110

19 Account Payable 210 33,450,000

Cash 110

20 Debt Refund 212 13,500,000

Cash 111
Merchandise Inventory 115 8,000,000
Sales Return 116

20 Account Receivable 112 110,000,000

Sales 410
Cost of goods sold 510 70,000,000
Merchandise Inventory 115
21 Freight Out 2,300,000
Cash 110

21 Cash 110 42,900,000

Account Receivable 112

21 Merchandise Inventory 115 88,000,000

Account Payable 210

24 Account Payable 210 5,000,000

Merchandise Inventory 115

26 Debt Refund 212 7,500,000

Cash 110
Merchandise Inventory 115 4,800,000
Sales Return 116

28 Sales Salaries Expense 520 56,000,000

Office Salaries Expense 530 29,000,000
Cash 110

29 Store Supplies 118 2,400,000

Cash 110

30 Account Receivable 112 78,750,000

Sales 410
Cost of goods sold 510 47,000,000
Merchandise Inventory 115

30 Cash 110 111,200,000

Sales Discount 411 1,100,000
Account Receivable 112
Freight Out

31 Account Payable 210 83,000,000

Cash 110
Merchandise Inventory 115

Balance 1,187,500,000
Credit

5,000,000

36,000,000

600,000

68,500,000

41,000,000

22,300,000

54,000,000

32,000,000

35,280,000
720,000

11,000,000

68,500,000

18,700,000

33,450,000

13,500,000

8,000,000

110,000,000

70,000,000
 2,300,000

42,900,000

88,000,000

5,000,000

7,500,000

4,800,000

85,000,000

2,400,000

78,750,000

47,000,000

110,000,000
2,300,000

82,170,000
830,000

1,187,500,000
 Panorama Hijau
General Ledger
Period, May 2020

Account : Cash GENERAL LEDGER

Date Description Ref. Debit Credit
May 1 Opening Balance - -
1 GJ - 5,000,000
4 GJ - 600,000
7 GJ 22,300,000 -
10 GJ 54,000,000 -
13 GJ - 35,280,000
15 GJ - 11,000,000
16 GJ 67,130,000 -
19 GJ - 18,700,000
19 GJ - 33,450,000
20 GJ - 13,500,000
21 GJ - 2,300,000
21 GJ 42,900,000 -
26 GJ - 7,500,000
28 GJ - 85,000,000
29 GJ - 2,400,000
30 GJ 111,200,000 -
31 GJ - 82,170,000

Account : Account Receivable GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
6 GJ 68,500,000 -
7 GJ - 22,300,000
16 GJ - 68,500,000
20 GJ 110,000,000 -
21 GJ - 42,900,000
30 GJ 78,750,000 -
30 GJ - 110,000,000

Account : Merchandise Inventory GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
3 GJ 36,000,000 -
4 GJ 600,000 -
6 GJ - 41,000,000
10 GJ - 32,000,000
 13 GJ - 720,000
19 GJ 18,700,000 -
20 GJ 8,000,000 -
20 GJ - 70,000,000
21 GJ 88,000,000 -
24 GJ - 5,000,000
26 GJ 4,800,000 -
30 GJ - 47,000,000
31 GJ - 830,000

Account : Sales Return GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
20 GJ - 8,000,000
26 GJ - 4,800,000

Account : Prepaid Insurance GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -

Account : Store Supplies GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
29 GJ 2,400,000 -

Account : Store Equipment GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -

Account : Equipment Accum. Dep GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
Account : Account Payable GENERAL LEDGER
Date Description Ref. Debet Credit
May 1 Opening Balance - -
3 GJ - 36,000,000
13 GJ 36,000,000 -
19 GJ 33,450,000 -
21 GJ - 88,000,000
24 GJ 5,000,000 -
31 GJ 83,000,000 -

Account : Wages Payable GENERAL LEDGER

Date Description Ref. Debet Credit
May Opening Balance - -

Account : Debt Refund GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
20 GJ 13,500,000 -
26 GJ 7,500,000 -

Account : Lina Talisa, Capital GENERAL LEDGER

Date Description Ref. Debet Credit
May Opening Balance - -

Account : Lina Talisa , Drawing GENERAL LEDGER

Date Description Ref. Debet Credit
May Opening Balance - -
Account : Income Summary GENERAL LEDGER
Date Description Ref. Debet Credit
May Opening Balance - -

Account : Sales GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
6 GJ - 68,500,000
10 GJ - 54,000,000
20 GJ - 110,000,000
30 GJ - 78,750,000

Account : Sales Discount GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
16 GJ 1,370,000 -
30 GJ 1,100,000 -

Account : Cost of Goods Sold GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
6 GJ 41,000,000 -
10 GJ 32,000,000 -
20 GJ 70,000,000 -
30 GJ 47,000,000 -

Account : Freight Out GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
21 GJ 2,300,000 -
30 - 2,300,000
Account : Sales Salaries Expense GENERAL LEDGER
Date Description Ref. Debet Credit
May 1 Opening Balance - -
28 GJ 56,000,000 -

Account : Advertising Expense GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
15 GJ 11,000,000 -

Account : Depreciation Expense GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -

Account : Store Supplies Expense GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -

Account : Miscellaneous Sales Exp GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
Account : Office Salaries Expense GENERAL LEDGER
Date Description Ref. Debet Credit
May Opening Balance - -
28 GJ 29,000,000 -

Account : Rent Expense GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
1 GJ 5,000,000 -

Account :Insurance Expense GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -

Account : Miscellaneous Adm. Exp GENERAL LEDGER

Date Description Ref. Debet Credit
May 1 Opening Balance - -
 No. Account: 110
Balance
Debit Credit
83,600,000 -
78,600,000
78,000,000
100,300,000 -
154,300,000 -
119,020,000 -
108,020,000 -
175,150,000 -
156,450,000 -
123,000,000 -
109,500,000 -
107,200,000 -
150,100,000 -
142,600,000 -
57,600,000 -
55,200,000 -
166,400,000 -
84,230,000 -

No. Account: 112

Balance
Debet Credit
233,900,000 -
302,400,000 -
280,100,000 -
211,600,000 -
321,600,000 -
278,700,000 -
357,450,000 -
247,450,000 -

No. Account: 115

Balance
Debet Credit
624,400,000 -
660,400,000 -
661,000,000 -
620,000,000 -
588,000,000 -
587,280,000 -
605,980,000 -
613,980,000 -
543,980,000 -
631,980,000 -
626,980,000 -
631,780,000
584,780,000 -
583,950,000 -

No. Account: 116

Balance
Debet Credit
28,000,000 -
20,000,000 -
15,200,000

No. Account: 117

Balance
Debet Credit
16,800,000 -

No. Account: 118

Balance
Debet Credit
11,400,000 -
13,800,000 -

No. Account: 123

Balance
Debet Credit
569,500,000 -

No. Account: 124

Balance
Debet Credit
- 56,700,000
 No. Account: 210
Balance
Debet Credit
- 96,600,000
- 132,600,000
- 96,600,000
- 63,150,000
- 151,150,000
- 146,150,000
- 63,150,000

No. Account: 211

Balance
Debet Credit
- -

No. Account: 212

Balance
Debet Credit
- 50,000,000
- 36,500,000
- 29,000,000

No. Account: 310

Balance
Debet Credit
- 685,300,000

No. Account: 311

Balance
Debet Credit
135,000,000 -
 No. Account: 312
Balance
Debet Credit
- -

No. Account: 410

Balance
Debet Credit
- 5,069,000,000
- 5,137,500,000
- 5,191,500,000
- 5,301,500,000
- 5,380,250,000

No. Account: 411

Balance
Debet Credit
- -
1,370,000 -
2,470,000 -

No. Account: 510

Balance
Debet Credit
2,823,000,000 -
2,864,000,000 -
2,896,000,000 -
2,966,000,000 -
3,013,000,000 -

No. Account: 511

Balance
Debet Credit
- -
2,300,000 -
- -
 No. Account: 520
Balance
Debet Credit
664,800,000 -
720,800,000 -
-

No. Account: 521

Balance
Debet Credit
281,000,000 -
292,000,000 -

No. Account: 522

Balance
Debet Credit
- -
-

No. Account: 523

Balance
Debet Credit
- -
-
-

No. Account: 529

Balance
Debet Credit
12,600,000 -
 No. Account: 530
Balance
Debet Credit
382,100,000 -
411,100,000 -

No. Account: 531

Balance
Debet Credit
83,700,000 -
88,700,000 -

No. Account: 532

Balance
Debet Credit
- -

No. Account: 539

Balance
Debet Credit
7,800,000 -
 Panorama Hijau
Trial Balance
Period May, 31 2020

No.
Accounts Debit Credit
Accounts
110 Cash 84,230,000 -
112 Account Receivable 247,450,000 -
115 Merchandise Inventory 583,950,000 -
116 Sales Return 15,200,000 -
117 Prepaid Insurance 16,800,000 -
118 Store Supplies 13,800,000 -
123 Store Equipment 569,500,000 -
124 Store Equipment Accum Dep. - 56,700,000
210 Account Payable - 63,150,000
211 Wages Payable - -
212 Debt Refund - 29,000,000
310 Lina Talisa, Capital - 685,300,000
311 Lina Talisa, Drawing 135,000,000 -
312 Inscome Summary - -
410 Sales - 5,380,250,000
411 Sales Discount 2,470,000
510 Cost Of Goods Sold 3,013,000,000 -
511 Freight Out - -
520 Sales Salaries Expense 720,800,000 -
521 Advertising Expense 292,000,000 -
522 Depreciation Expense - -
523 Store Supplies Expense - -
529 Miscellaneous Sales Expense 12,600,000 -
530 Office Salaries Expense 411,100,000 -
531 Rent Expense 88,700,000 -
532 Insurance Expense - -
539 Adm. Miscellaneous Expense 7,800,000 -
Balance 6,214,400,000 6,214,400,000
 Panorama Hijau
Adjusment Journal
Period May, 31 2016

Date Description Reff Debit Credit

May 31 Cost of Goods Sold 13,950,000
Merchandise Inventory 13,950,000

31 Insurance Expense 12,000,000

Prepaid Insurance 12,000,000

31 Store Supplies Expense 9,800,000

Store Supplies 9,800,000

31 Depreciation Expense 14,000,000

Store Equipment Accum. Dep 14,000,000

31 Sales Salaries Expense 7,000,000

Office Salaries Expense 6,600,000
Wages Payable 13,600,000

31 Sales 60,000,000
Cost Of Goods Sold 60,000,000
Cost Of Goods Sold 35,000,000
Merchandise Inventory 35,000,000

Balance 158,350,000 158,350,000

 Panorama H
Workshee
Period 31, May

No. Trial Balance Adj. Entries

Account
Account Debit Credit Debit
110 Cash 84,230,000 - -
112 Account Receivable 247,450,000 - -
115 Merchandise Inventory 583,950,000 - -
116 Sales Return 15,200,000 - -
117 Prepaid Insurance 16,800,000 - -
118 Store Supplies 13,800,000 - -
123 Store Equipment 569,500,000 - -
124 Store Equipment Accum Dep. - 56,700,000 -
210 Account Payable - 63,150,000 -
211 Wages Payable - - -
212 Debt Refund - 29,000,000 -
310 Lina Talisa, Capital - 685,300,000 -
311 Lina Talisa, Drawing 135,000,000 - -
312 Inscome Summary - - -
410 Sales - 5,380,250,000 60,000,000
411 Sales Discount 2,470,000 - -
510 Cost Of Goods Sold 3,013,000,000 - -
511 Freight Out - - -
520 Sales Salaries Expense 720,800,000 - 7,000,000
521 Advertising Expense 292,000,000 - -
522 Depreciation Expense - - 14,000,000
523 Store Supplies Expense - - 9,800,000
529 Miscellaneous Sales Expense 12,600,000 - -
530 Office Salaries Expense 411,100,000 - 6,600,000
531 Rent Expense 88,700,000 - -
532 Insurance Expense - - 12,000,000
539 Adm. Miscellaneous Expense 7,800,000 - -
BALANCE 6,214,400,000 6,214,400,000 109,400,000
Net Profit
 Panorama Hijau
Worksheet
Period 31, May 2016

Adj. Entries Trial Balance After Adj Profit Loss Balance Sheet
Credit Debit Credit Debit Credit Debit
- 84,230,000 - - - 84,230,000
- 247,450,000 - - - 247,450,000
48,950,000 535,000,000 - - - 535,000,000
- 15,200,000 - - - 15,200,000
12,000,000 4,800,000 - - - 4,800,000
9,800,000 4,000,000 - - - 4,000,000
- 569,500,000 - - - 569,500,000
14,000,000 - 70,700,000 - - -
- - 63,150,000 - - -
13,600,000 - 13,600,000 - - -
- - 29,000,000 - - -
- - 685,300,000 - - -
- 135,000,000 - - - 135,000,000
- - - - - -
- - 5,320,250,000 - 5,320,250,000 -
- 2,470,000 - 2,470,000 - -
11,050,000 3,001,950,000 - 3,001,950,000 - -
- - - - - -
- 727,800,000 - 727,800,000 - -
- 292,000,000 - 292,000,000 - -
- 14,000,000 - 14,000,000 - -
- 9,800,000 - 9,800,000 - -
- 12,600,000 - 12,600,000 - -
- 417,700,000 - 417,700,000 - -
- 88,700,000 - 88,700,000 - -
- 12,000,000 - 12,000,000 - -
- 7,800,000 - 7,800,000 - -
109,400,000 6,182,000,000 6,182,000,000 4,586,820,000 5,320,250,000 1,595,180,000
733,430,000
Balance Sheet
Credit
-
-
-
-
-
-
-
70,700,000
63,150,000
13,600,000
29,000,000
685,300,000
-
-
-
-
-

-
-
-
-
-
-
-
-
-
861,750,000
733,430,000
 Panorama Hijau
Income Statement
Period May, 31 2016

Earned Sales 5,320,250,000

Sales Discount - 2,470,000
5,317,780,000
Expenses:
Cost Of Goods Sold 3,001,950,000
Freight Out -
Sales Salaries Expense 727,800,000
Advertising Expense 292,000,000
Depreciation Expense 14,000,000
Store Supplies Expense 9,800,000
Miscellaneous Sales Expense 12,600,000
Office Salaries Expense 417,700,000
Rent Expense 88,700,000
Insurance Expense 12,000,000
Adm. Miscellaneous Expense 7,800,000
4,584,350,000
Net Profit 733,430,000
 Panorama Hijau Pano
Equity Statement Bal
Period May, 31 2016 Period

No.
Capital, May 1 685,300,000
Accounts
Profit 733,430,000
Prive 135,000,000
598,430,000
Capital April 31 1,283,730,000
 Panorama Hijau
Balance Sheet
Period May, 31 2016

N0.
AKTIVA PASIVA
Accounts
Current Assets: Liabilities:
Cash 84,230,000 Account Payable 63,150,000
Account Receivable 247,450,000 Wages Payable 13,600,000
Merchandise Inventory 535,000,000 Debt Refund 29,000,000
Sales Return 15,200,000 Net Liabilities 105,750,000
Prepaid Insurance 4,800,000
Store Supplies 4,000,000
Net Current Assets 890,680,000
Equity:
Fixed Assets: Lina Talisa, Capital 1,283,730,000
Store Equipment 569,500,000 Net Equity 1,283,730,000
Store Equipment Accum. Dep - 70,700,000
Net Fixed Assets 498,800,000
Net Aktiva 1,389,480,000 Net Pasiva 1,389,480,000
 Statement Of CashFlow
Period

Cashflows From Operating Aktivities

Cash received from customers -
Cash payment for operational expenses and to creditors -
Net Cash Provided by Operating Activities -
Cashflows From Investment Aktivities
Kas diterima dari kegiatan investasi -
Kas dikeluarkan dari kegiatan investasi -
Net Cash Provided by Investment Activities -
Cashflows From Financing Aktivities
Cash receipts as owner's investment -
Cash withdrawals by owner's -
Net Cash Provided by Financing Activities -
-
 Panorama Hijau
Closing Entires
Period May, 31 2016

Date Description Reff Debit Credit

31 Sales 410 5,320,250,000
Income Summary 330 5,320,250,000
31 Income Summary 330 4,586,820,000
Sales Discount 2,470,000
Cost Of Goods Sold 510 3,001,950,000
Freight Out 511 -
Sales Salaries Expense 520 727,800,000
Advertising Expense 521 292,000,000
Depreciation Expense 522 14,000,000
Store Supplies Expense 523 9,800,000
Miscellaneous Sales Expense 529 12,600,000
Office Salaries Expense 530 417,700,000
Rent Expense 531 88,700,000
Insurance Expense 532 12,000,000
Adm. Miscellaneous Expense 539 7,800,000
31 Income Summary 330 733,430,000
Lina Talisa, Capital 310 733,430,000
31 Lina Talisa, Capital 310 135,000,000
Lina Talisa, Drawing 311 135,000,000
BALANCE 10,775,500,000 10,775,500,000
 Panorama Hijau
Closing Trial Balance
Period May, 31 2016

No.
Accounts Debit Credit
Accounts
110 Cash 84,230,000 -
112 Account Receivable 247,450,000 -
115 Merchandise Inventory 535,000,000 -
116 Sales Return 15,200,000
117 Prepaid Insurance 4,800,000 -
118 Store Supplies 4,000,000 -
123 Store Equipment 569,500,000 -
124 Store Equipment Accum Dep. - 70,700,000
210 Account Payable - 63,150,000
211 Wages Payable - 13,600,000
212 Debt Refund - 29,000,000
310 Lina Talisa, Capital - 1,283,730,000
- -
Balance 1,460,180,000 1,460,180,000