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AABb. Project - Starz Department Store (Lembar Kerja)

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Zidane Runtuwene
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32 views15 pages

AABb. Project - Starz Department Store (Lembar Kerja)

Uploaded by

Zidane Runtuwene
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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GENERAL JOURNAL GJ1

Date Account Titles and Explanation Ref. Debit Credit


2023
Dec
GENERAL JOURNAL GJ2
Date Account Titles and Explanation Ref. Debit Credit
2023
Dec
GENERAL JOURNAL GJ3
Date Account Titles and Explanation Ref. Debit Credit
2023 Adjusting entries
Dec
GENERAL JOURNAL GJ4
Date Account Titles and Explanation Ref. Debit Credit
2023 Closing entries
Dec
GENERAL LEDGER

CASH No. 101


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

ACCOUNTS RECEIVABLE No. 112


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓
MERCHANDISE INVENTORY No. 115
Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

PREPAID INSURANCE No. 116


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

STORE SUPPLIES No. 117


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

STORE EQUIPMENT No. 123


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

ACCUMULATED DEPRECIATION-STORE EQUIPMENT No. 124


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓
ACCOUNTS PAYABLE No. 210
Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

SALARIES PAYABLE No. 211


Date Explanation Ref. Debit Credit Balance
2023
Dec

SHEA LEE, CAPITAL No. 310


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

SHEA LEE, DRAWING No. 311


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

INCOME SUMMARY No. 312


Date Explanation Ref. Debit Credit Balance
2023
Dec
SALES No. 410
Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

SALES RETURNS AND ALLOWANCE No. 411


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

SALES DISCOUNT No. 412


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

COST OF MERCHANDISE SOLD No. 510


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

SALES SALARIES EXPENSE No. 520


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓
ADVERTISING EXPENSE No. 521
Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

DEPRECIATION EXPENSE-STORE EQUIPMENT No. 522


Date Explanation Ref. Debit Credit Balance
2023
Dec

STORE SUPPLIES EXPENSE No. 523


Date Explanation Ref. Debit Credit Balance
2023
Dec

MISCELLANEOUS SELLING EXPENSE No. 529


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

OFFICE SALARIES EXPENSE No. 530


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓

RENT EXPENSE No. 531


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓
INSURANCE EXPENSE No. 532
Date Explanation Ref. Debit Credit Balance
2023
Dec

MISCELLANEOUS ADMINISTRATIVE EXPENSE No. 539


Date Explanation Ref. Debit Credit Balance
2023
Dec 1 Balance ✓
TRIAL BALANCE

Debit Credit
Cash
Accounts Receivable
Merchandise Inventory
Prepaid Insurance
Store Supplies
Store Equipment
Accumulated Depreciation-Store Equipment
Accounts Payable
Shea Lee, Capital
Shea Lee, Drawing
Sales
Sales Returns and Allowance
Sales Discounts
Cost of Merchandise Sold
Sales Salaries Expense
Advertising Expense
Miscellaneous Selling Expense
Office Salaries Expense
Rent Expense
Miscellaneous Administrative Expense
ADJUSTED TRIAL BALANCE

Debit Credit
Cash
Accounts Receivable
Merchandise Inventory
Prepaid Insurance
Store Supplies
Store Equipment
Accumulated Depreciation-Store Equipment
Accounts Payable
Salaries Payable
Shea Lee, Capital
Shea Lee, Drawing
Sales
Sales Returns and Allowance
Sales Discounts
Cost of Merchandise Sold
Sales Salaries Expense
Advertising Expense
Depreciation Expense-Store Equipment
Store Supplies Expense
Miscellaneous Selling Expense
Office Salaries Expense
Rent Expense
Insurance Expense
Miscellaneous Administrative Expense
POST CLOSING TRIAL BALANCE

Debit Credit

Note: Hanya masukkan akun yang ada saldonya (balance)


Sales revenues

Less:

Net sales
Cost of merchandise sold
Gross profit
Operating expenses
Selling expenses

Administrative expense

Net Income/(Net Loss)

Shea Lee, Capital, December 1, 2023


Add:
Less:
Net increase/ (decrease) in owner's equity
Shea Lee, Capital, December 31, 2023
Assets
Current assets

Plant assets

Total assets

Owner's Equity and Liabilities


Liabilities

Owner's equity

Total owner's equity and liabilities

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