NAMA KELOMPOK : JULIA ROZANA (1742143) MILENIA PANCA WIJAYA (1742198) OPHELIA ARDIYANTI (1742025) RISTA YULIANTI (1742187) FEBRIANA SITUMORANG(1742176) SUHAIMI SARI (1742164)

1. ACCOUNTING CYCLE
UNIVERSITAS INTERNASIONAL BATAM
JULIA ROZANA (1742143)
MILENIA PANCA WIJAYA (1742198)
OPHELIA ARDIYANTI (1742025)
RISTA YULIANTI (1742187)
FEBRIANA SITUMORANG(1742176)
SUHAIMI SARI (1742164)

2. GENERAL JOURNAL
Dalam ilmu akuntansi dan pembukuan, jurnal adalah semua transaksi
keuangan suatu badan usaha atau organisasi yang dicatat secara kronologis
dan bertujuan untuk pendataan, termasuk di dalamnya jumlah transaksi,
nama-nama transaksi baik memengaruhi atau dipengaruhi, dan waktu
transaksi berjalan
Sebelumnya harus diketahui dulu posisi balance akun-akun.
Contoh: Store equipment (Debit), sedangkan Account Payable (Credit)

3. CASH 35000
ACCOUNT RECEIVABLE 32400
MERCHANDISE INVENTORY(100 UNITS @$440) 44000
OFFICE SUPPLIES 2000
PREPAID RENT 24000
STORE EQUIPMENT 28000
ACC.DEPRECIATION.STORE EQUIPMENT 14000
ACCOUNT PAYABLE 16500
SALARY PAYABLE 5000
ORDINARY SHARE (authorized 1.000 shares ,issued 500 par $39) 19500
preffered share (authorized 500 shres ,issues 200 shares ,par $40) 8000
RETAINED EARNINGS 102400
General Journal Accounting Example
Below the ending balance 0f 11 December 2014 SYS Corporation

4. GENERAL JOURNAL
JAN 1 Paid for merchandise purchase owed on 31 december 2014
$5,000
2 purchased merchandise on account from lala corporotion $28.200 (60 units),with payment term
3/10,n/E0M,FOB destination
4 SYS Corporotion issued Debit memonto lala coporotion of merchhandise
purchased in dated 2 january,32 units
5 issued 150 of ordinary shares and 100 preffered shares for cash
9 sold merchandise on account $80000 (100 units ) to Pou corporotion with payment term
3/10,n/30,FOB destination.SYS corporotion paid the freight of $500 by cash
10 SYS Corporotion get the memo the Debit memo from pou corporotion of
merchandise sold in dated 9 january,less return on 4 january
12 received cash from sale on 9 january ,less return and discount
14 Paid for merchandise purchase on 2 january ,less return on 4
19 sold one store equipment that initial cost $10.000 and has depreciated to $7000
with the sales price of $4000
28 paid cash dividend to shareholders $6.800

5. SYS CORPORATION GENERALJOURNAL JANUARY,31 2015
DATE DESCRIPTION Ref
.
DEBIT CREDIT
JAN
2015
1 ACCOUNT PAYABLE 21 5000
CASH 11 5000
2 MERCHANDISE INVENTORY 13 28200
ACCOUNT PAYABLE 21 28200
4 ACCOUNT PAYABLE 21 16450
MERCHANDISE INVENTORY 13 16450
5 CASH 11 9850
ORDINARY SHARES 31 5850
PREFERRED SHARES 32 4000
9 ACCOUNT RECEIVABLE 12 80000
SALES 41 80000
cost of merchandise sold 44000
MERCHANDISE INVENTORY 44000
DELIVERY EXPENSE 500
CASH 500
1
0
SALES RETURN 8000
ACCOUNT RECEIVABLE 8000
MERCHANDISE INVENTORY 4700
COST OF MERCHANDISE INVENTORY 4700
1
2
CASH 69840
SALES DISCOUNT 2160
ACCOUNT RECEIVABLE 72000
1
4
ACCOUNT PAYABLE 11750
CASH 11750
1
9
CASH 4000
ACC.DEPRECIATION 7000
STORE EQUIPMENT 10000
GAIN ON SALES 1000
2
8
RETAIRNED EARLINGS 6800
CASH 6800
TOTAL 298250 298250

6. GENERAL LEDGER
kumpulan dari beberapa akun yang dipakai dalam perusahaan, dan akun-
akun tersebut harus disusun secara teratur sesuai dengan klasifikasi akun
dengan memindahkan akun-akun di jurnal ke ledger akun masing-masing.

7. GENERAL LEDGER
SYS CORPORATION
GENERAL LEDGER
JANUARY 31,2015
Account :CASH
Account no.11
Date Description post ref. Debit Credit Balance
Debit Credit
JAN 1 BEGINNING BALANCE 35000
2015 1 ACCOUNT PAYABLE GJ-01 5000 30000
5 ORDINARY SHARES GJ-01 5850 35850
5 PREFERED SHARES GJ-01 4000 39850
9 DELIVERY EXPENSE GJ-01 500 39350
12 ACCOUNT RECEIVABLE GJ-01 69840 109190
14 ACCOUNT PAYABLE GJ-01 11750 97440
29 STORE EQUIPMENT GJ-01 4000 101440
28 RETAINED EARNINGS GJ-01 6800 94640

8. ADJUSTMENT JOURNAL
Dalam akuntansi, jurnal penyesuaian adalah jurnal yang biasanya dibuat
pada akhir periode untuk menyesuaikan saldo-saldo perkiraan (akun)
agar menunjukkan keadaan sebenarnya sebelum penyusunan laporan
keuangan

9. SYS Corporation
Adjusting Journal
• Office Rental expired during January is $ 2.000
• Depreciation of Store Equipment for January is $ 3.000
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 RENT EXPENSE 2.000
PREPAID RENT 2.000
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 DEPRECIATION EXPENSE-
STORE EQUIPMENT
3.000
ACCUMULATED
DEPRECIATION
3.000

10. • Accrued salary on 31 January:
Salesmen salary is $ 900
Office employee salary is $ 1.100
• Merchandise Inventory on 31 January in warehouse is 30 units
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 SALES SALARY EXPENSE 900
OFFICE SALARY EXPENSE 1.100
SALARIES PAYABLE 2.000
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 COST OF MERCHANDISE SOLD 2.350
MERCHANDISE
INVENTORY
2.350

11. • Office supplies on hand 31 January $ 600
• Founded transaction in January 1 should be paid for salesmen and office
employee salaries owned on 31 December 2014 $ 5.000
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 OFFICE SUPPLIES EXPENSE 1.400
OFFICE SUPPLIES 1.400
DAT
E
DESCRIPTION REF DEBIT CREDIT
31 SALARIES PAYABLE 5.000
ACCOUNT PAYABLE 5.000

12. Sistem Fisik (Physical Inventory System)
• Sistem persediaan fisik atau periodik adalah sistem dimana harga pokok penjualan dihitung
secara periodik dengan mengandalkan semata-mata pada perhitungan fisik tanpa
menyelenggarakan catatan hari ke hari atas unit yang terjual atau yang ada ditangan. Sistem fisik
digunakan untuk menentukan jumlah kuantitas persediaan barang dan dilakukan pada akhir
periode akuntansi. Cara perhitungan harga pokok penjualan dilakukan seperti berikut ini :
Pesediaan Awal xxx
Pembelian xxx +
• Barang tersedia untuk dijual xxx
• Persediaan Akhir xxx –
• Harga Pokok Penjualan xxx
• ===

13. Sistem Perpektual(Perpectual Inventory
System)
• FIFO
• First In First Out
• LIFO
• Last In First Out
• AVERAGE
• Moving Average
• Weighted Average

14. Inventory Card
FIFO
SYS Corporation
Inventory Card
Periode January 2015
FIFO
Item No.
Date Description
Purchase Sales Balance
Qty Unit Price Amount Qty Unit Price Amount Qty Unit Price Amount
1 Balance 100 $ 440.00 $ 44,000.00
2 Purchase 60 $ 470.00 $ 28,200.00 100 $ 440.00 $ 44,000.00
60 $ 470.00 $ 28,200.00
160 $ 72,200.00
4 Purchase Return -35 $ 470.00 $ (16,450.00) 100 $ 440.00 $ 44,000.00
25 $ 470.00 $ 11,750.00
125 $ 55,750.00
9 Sales 100 $ 440.00 $ 44,000.00 25 $ 470.00 $ 11,750.00
10 Sales Return -10 $ 470.00 $ (4,700.00) 35 $ 470.00 $ 16,450.00
31 Shrinkage/Spoilage 5 $ 470.00 $ 2,350.00 30 $ 470.00 $ 14,100.00

15. Inventory Card
LIFO
SYS Corporation
Inventory Card
Periode January 2015
LIFO
Item No.
Date Description
Purchase Sales Balance
Qty Unit Price Amount Qty Unit Price Amount Qty Unit Price Amount
1 Balance 100 $ 440.00 $ 44,000.00
2 Purchase 60 $ 470.00 $ 28,200.00 100 $ 440.00 $ 44,000.00
60 $ 470.00 $ 28,200.00
160 $ 72,200.00
4 Purchase Return -35 $ 440.00 $ (15,400.00) 65 $ 440.00 $ 28,600.00
60 $ 470.00 $ 28,200.00
125 $ 56,800.00
9 Sales 60 $ 470.00 $ 28,200.00 25 $ 440.00 $ 11,000.00
40 $ 440.00 $ 17,600.00
10 Sales Return -10 $ 440.00 $ (4,400.00) 35 $ 440.00 $ 15,400.00
31 Shrinkage/Spoilage 5 $ 440.00 $ 2,200.00 30 $ 440.00 $ 13,200.00

16. Inventory Card
Average
SYS Corporation
Inventory Card
Periode January 2015
Average
Item No.
Date Description
Purchase Sales Balance
Qty Unit Price Amount Qty Unit Price Amount Qty Unit Price Amount
1 Balance 100 $ 440.00 $ 44,000.00
2 Purchase 60 $ 470.00 $ 28,200.00 100 $ 440.00 $ 44,000.00
60 $ 470.00 $ 28,200.00
160 $ 451.25 $ 72,200.00
4 Purchase Return -35 $ 470.00 $ (16,450.00) 125 $ 451.25 $ 56,406.25
9 Sales 100 $ 440.00 $ 44,000.00 25 $ 451.25 $ 11,281.25
10 Sales Return -10 $ 470.00 $ (4,700.00) 35 $ 451.25 $ 15,793.75
31 Shrinkage/Spoilage 5 $ 470.00 $ 2,350.00 30 $ 451.25 $ 13,537.50

17. WORKSHEET
Sebuah alat bantu untuk membuat laporan keuangan

18. Isi kolom No. Dan Account sesuai dengan opening trial balance yang kalian
buat pada awal sebelumnya
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000
Account Receivable Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000
Office Supplies Rp 2,000
Prepaid Rent Rp 24,000
Store Equipment Rp 28,000
Acc. Depreciation - Store Equipment Rp 14,000
Account Payable Rp 16,500
Salary Payable Rp 5,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000
Retained Earning Rp 102,400
Rp 165,400 Rp 165,400

19. Isi kolom Unadjusted Trial Balance sesuai dengan yang kalian buat sebelumnya,
begitu juga seterusnya sampai Adjusted Trial Balance
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450

20. Untuk mengisi kolom Financial Position kamu cukup pindah kan akun rill
kedalam kolom Financial Position
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000

21. Untuk mengisi kolom Income Statement kamu cukup pindah kan akun nominal
kedalam kolom Income Statement
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300
Rp
2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450

22. Untuk kolom Financial Position dan Income Statement hitung jumlah
selisihnya
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300
Rp
2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450
Rp 20,790 Rp 20,790

23. Jika sudah, pada kolom Financial Position jumlah selisih ditambah dengan jumlah debit
Financial Position dan untuk Income Statement dikurangi
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450
Rp 20,790 Rp 20,790
Rp 81,000 Rp 81,000 Rp 161,450 Rp 161,450

24. FINANCIAL STATEMENT
(Jasa dan Dagang)
Di bagi menjadi 4 bagian laporan keuangan, yaitu sebagai berikut:
1. Income Statement (Perpetual & Periodik)
2. Owner’s Equity Statement / Stock Holder’s Equity Statement
3. Balance Sheet
4. Cash Flow Statement (Indirect Method & Direct Method)

25. INCOME STATEMENT
kita hanya terfokus dengan chart of account yang berkepala 4-8
Formula;
(Revenue – Operating Expense) atau;
(Revenue – Operating Expense + Other Revenue – Other Expense)

26. Sys Corporation
Income Statement (Perpetual)
For The Month Ended January 31, 2015
Revenues
- Sales Rp. 80,000
-Sales Return and Allowance Rp. 8,000
-Sales Discount Rp. 2,160 +
Amount (Rp. 10,160)
Net Sales Rp. 69, 840
Cost Of Merchandise Sold (Rp. 41, 650)
Gross Profit Rp. 28,190

27. Operating Expense
Selling Expense
-Salesman Salary Expense Rp. 900
-Delivery Expense Rp. 500
Amount Selling Expense Rp. 1,400
Administration Expense
-Depreciation Expense Rp. 3,000
-Rent Expense Rp. 2,000
-Office Salary Expense Rp. 1,100
-Office Supplies Expense Rp. 1,400
Amount Admin. Expense Rp. 7,500 +
Total Operating Expense (Rp. 8,900)

28. Other Revenues and Expenses
-Gain on Sales of FA Rp. 1,000
Total Other Revenue and Expenses Rp. 1,000 +
NET INCOME Rp. 20,290
(Gross Profit – Amount Operating Expense + Amount Other Revenues and
Expenses)

29. OWNER’S EQUITY STATEMENT /
STOCK HOLDER’S EQUITY STATEMENT
“kita hanya fokus dengan chart of account yg berkepala 3”
Formula;
(Beginning Owner’s Equity (Capital) + Additional Investment + Net Income(laba) –
With Drawals = Ending Owner’s Equity )
Atau
(Beginning Owner’s Equity (Capital) + Additional Investment - Net Income(rugi) –
With Drawals = Ending Owner’s Equity )

30. Sys Corporation
Stock Holder’s Equity Statement
For The Month Ended January 31, 2015
Paid in Capital
-Ordinary Share Rp. 25, 350
-Preferred Share Rp. 12, 000 +
Amount Paid in Capital Rp. 37, 350
Beginning Retained Earning Rp. 102, 400
-Net Income Rp. 20, 290
-Deduct (Dividen) (Rp. 6, 800) +
Increase In Retained Earning Rp. 13, 490 +
Ending Retained Earning Rp. 115, 890 +
Ending Stock Holder’s Equity Rp. 153, 240

31. Aktiva
Assets
-Current Assets (for one years or less)
-Cash (avaiable at any time)
-Account receivable (money to be received from customer)
-Inventories (list of goods to be sold)
-Prepaid expense (sum paid in advace)
-Non current assets/fixed assets/plant, equipment, furniture
(Long term assets, few years)
-Equipment
-Transportation
-Land, Building
-Accumulated Depreciation
-Etc

32. Passiva
Liability
-Current Liabilities (Less than a year)
-Account Payable (sum to be paid to supplier)
-Accrued Expense (such s payroll and tax)
-Salary Payable
-Etc
-Non Current Liability (More than a year)
-Long Term Debt (Contracted With the Bank)
-Etc
Equity
-Owner’s Equity (Capital, Drawing)
-Retained Earning
-Or, Ending Owner’s Equity/Ending Stock Holder’s Equity Statement

33. BALANCE SHEET
(Kita Hanya Fokus Dengan Chart Of Account Yg Berkepala 1-3 )
Dibagi menjadi 2 bagian, yaitu “Aktiva dan Pasiva”
Dan Hasil Aktiva dan Passiva Harus Balance/Seimbang

34. Sys Corporation
Balance Sheet
January 31, 2015
AKTIVA
Assets – Current Assets
-Cash Rp. 94, 640
-Account Receivable Rp. 52, 400
-Merchandise Inventory Rp. 14, 100
-Prepaid Rent Rp. 22, 000
-Office Supplies Rp. 600 +
Amount Current Assets Rp. 163, 740
Non Current Assets
-Store Equipment Rp. 18, 000
-Acc. Depreciation-Equipment (Rp. 10, 000) +
Amount Non Current Assets Rp. 8, 000 +
Total Aktiva/Assets Rp. 171, 740

35. PASSIVA
Liabilities - Current Liabilities
-Account Payable Rp. 16, 500
-Salary Payable Rp. 2, 000 +
Amount Current Liabilities Rp. 18, 500
-Non Current Liabilities
- Long Term Debt Rp. -
-Bank Permata Loan Rp. -
Amount Non Current Liabilities Rp. -
Equity
-Ending Capital Rp. 37, 350
-Ending Retained Earning Rp. 115, 890 +
Amount Equity Rp. 153, 240 +
TOTAL PASSIVA Rp. 171, 740
(Amount Current Liabilities + Amount Non Current Assets + Amount Equity)

36. CASH FLOW
aliran kas yang terdiri dari aliran masuk dalam perusahaan dan aliran kas keluar
perusahaan serta berapa saldonya setiap periode.

38. SYS Corporation
Cash flow (Direct)
Cash Flow from Operating Activities
Cash received from customer 69.840
Cash paid for merchandise (11.750)
Cash paid for operation expenses (5.500)
Net Cash Flow from Operating activities 52.590
Cash Flow from Investing Activities
Cash received from sales of FA 4.000
Net Cash flow from Investing Activities 4.000
Cash flow from Financing Activities
Cash received from issue Ordinary Share 5.850
Cash received from issue Preferred Share 4.000
Cash paid for Dividens (6.800)
Net Cash Flow from Financing Activities 3.050
Additional Cash Flow 59.640
Beginning Cash Balance 35.000
Ending Cash Balance 94.640
SYS Corporation
Cash flow (Indirect)
Cash Flow from Operating Activities
Net income 20.290
Adjustment:
Depreciation 3.000
Gain of Sale (1.000)
Changes in current Operating Activities:
Decreased in Merchandise Inventory 29.900
Decreased in Prepaid Rent 2.000
Decreased in Office Supplies 1.400
Dereased in Salary Payable (1.000)
Net Cash Flow from Operating activities 52.590
Cash Flow from Investing Activities
Cash received from sales of FA 4.000
Net Cash flow from Investing Activities 4.000
Cash flow from Financing Activities
Cash received from issue Ordinary Share 5.850
Cash received from issue Preferred Share 4.000
Cash paid for Dividens (6.800)
Net Cash Flow from Financing Activities 3.050
Additional Cash Flow 59.640
Beginning Cash Balance 35.000
Ending Cash Balance 94.640

39. CLOSING JOURNAL
Jurnal penutup adalah jurnal yang dibuat pada akhir periode akuntansi untuk menutup
akun-akun nominal sementara

40. SYS CORPORATION
Closing Journal
DAT
E
DESCRIPTION POST
REF
DEBIT CREDIT
31 SALES 80.000
INCOME SUMMARY 80.000
31 INCOME SUMMARY 60.710
SALES RETURN 8.000
SALES DISCOUNT 2.160
COST OF MERCHANDISE SOLD 41.650
DELIVERY EXPENSE 500
RENT EXPENSE 2.000
DEPRECIATION EXPENSE 3.000
SALES SALARY EXPENSE 900
OFFICE SALARY EXPENSE 1.100
OFFICE SUPPLIES EXPENSE 1.400
31 INCOME SUMMARY 19.290
RETAINED EARNINGS 19.290

41. REVERSING ENTRY
JURNAL YANG MEMBALIK AYAT JURNAL PENYESUAIAN
Jurnal Pembalik atau Reserving Entry dibuat hanya pada awal periode berikutnya.

42. Balikan ayat jurnal penyesuain pertanggal sesuai dengan yang kamu buat
sebelumnya
SYS CORPORATION
ADJUSTING ENTRIES
Date Description
BALANCE
Debit Kredit
JANUARI 31 Rent Expense Rp 2,000
Prepaid Rent Rp 2,000
31 Depreciation Expense Rp 3,000
Acc. Depreciation Rp 3,000
31 Sales Salary Expense Rp 900
Office Salary Expense Rp 1,100
Salaries Payable Rp 2,000
31 COMS Rp 2,350
MI Rp 2,350
31 Office Supplies Expense Rp 1,400
Office Suplies Rp 1,400
31 Salaries Payable Rp 5,000
Account Payable Rp 5,000
Rp 15,750 Rp 15,750

43.  Contoh Jurnal Pembalik ( Reversing Entry )
SYS CORPORATION
RESERVING ENTRY
Date Description
BALANCE
Debit Kredit
FEBRUARI 1 Prepaid Rent Rp 2,000
Rent Expense Rp 2,000
1 Acc. Depreciation Rp 3,000
Depreciation Expense Rp 3,000
1 Salaries Payable Rp 2,000
Sales Salary Expense Rp 900
Office Salary Expense Rp 1,100
1 MI Rp 2,350
COMS Rp 2,350
1 Office Supplies Rp 1,400
Office Suplies Expense Rp 1,400
1 Account Payable Rp 5,000
Salaries Payable Rp 5,000
Rp 15,750 Rp 15,750