DATE

2002
MAY

2
3
5
7

10
11
13
14

BENGKEL NAMORA
GENERAL JOURNAL
MAY 2002
DESCRIPTION
REF
Supplies / Perlengkapan
113
Cash
111
Cash
111
Accounts Receivable / Piutang Usaha
112
Salaries Payable / Hutang Gaji
212
Cash
111
Cash
111
Commission income / Fees Earned
411
Advertising Expense / Beban Iklan
118
Cash
111
Accounts Receivable
112
Commission income / Fees Earned
411
Cash
111
Supplies / Perlengkapan
111
Equipment / Peralatan
121
Accounts Payable / hutang Usaha
211
Somet Drawing / Prive Somet
321
Cash
111
Miscellaneous expense
111
Cash
591
Accounts Receivable
112
Commission income / Fees Earned
411
Account Payable
211
Cash
111
Miscellaneous expense
591
Cash
111
Miscellaneous expense
591
Cash
111

15 Cash
Commission income / Fees Earned
17 Cash
Account Receivable
20 Cash
Commission income / Fees Earned
23 Somet Drawing
Cash
25 Miscellaneous expense
Cash
Cash
Accounts Receivable
27 Accounts Receivable
Commission income / Fees Earned
29 Accounts Receivable
Comission income
30 Electricity expense
Cash
Miscellaneous expense
Cash
31 Salaries Expense
Cash
Somet Drawing
Cash
TOTAL

111
411
111
112
111
411
321
111
591
111
111
112
112
411
112
411
515
111
591
111
511
111
321
111

Page : 1
D
Rp

C
550,000
Rp

550,000

Rp

2,350,000

Rp

900,000

Rp

3,500,000

Rp

600,000

Rp

2,200,000

Rp

200,000

Rp

3,000,000

Rp

300,000

Rp

150,000

Rp

900,000

Rp

3,000,000

Rp

130,000

Rp

65,000

Rp

1,350,000

Rp

4,900,000

Rp

1,825,000

Rp

500,000

Rp

100,000

Rp

900,000

Rp

3,000,000

Rp

2,100,000

Rp

450,000

Rp

45,000

Rp

1,950,000

Rp
35,265,000 Rp

300,000
35,265,000

Rp

2,350,000

Rp

900,000

Rp

3,500,000

Rp

600,000

Rp

2,200,000

Rp

200,000

Rp

3,000,000

Rp

300,000

Rp

150,000

Rp

900,000

Rp

3,000,000

Rp

130,000

Rp

65,000

Rp

1,350,000

Rp

4,900,000

Rp

1,825,000

Rp

500,000

Rp

100,000

Rp

900,000

Rp

3,000,000

Rp

2,100,000

Rp

450,000

Rp

45,000

Rp

1,950,000

Rp

300,000

Rp

Date
2002
May

31

Date
2002
May

31

Date
2002
May

31

RENT EXPENSE / BEBAN SEWA

Description
Ref
Adjustment
Rp
Closing

2002
May

C
Rp
Rp
2,500,000 Rp

500,000
Rp

INSURANCE EXPENSE / BEBAN ASURANSI

Description
Ref
D
Adjustment
Rp
150,000
Closing
Rp

Date
2002
May

2002
May

31
31

Date
2002
May

Rp
150,000 Rp

NO. : 513
Balance
150,000
-

Rp
600,000 Rp

No. : 514
Balance
600,000
-

Rp
450,000 Rp

NO. : 515
Balance
450,000
-

Rp
525,000 Rp

No. : 516
Balance
525,000
-

ELECTRICITY & TELEPHONE EXPENSE / BEBAN LISTRIK & TELEFON

Description
Ref
D
30
Rp
450,000
31
Closing
Rp

Date

Rp
500,000 Rp

Rp

SUPPLIES EXPENSE / BEBAN PERLENGKAPAN

Description
Ref
D
Adjustment
Rp
525,000
Closing
Rp

DEPRECIATION EQUIPMENT EXPENSE / BEBAN PENYUSUTAN PERALATAN

Description
Ref
D
C
31
Adjusment
Rp
550,000
Rp
31
Closing
Rp
550,000

Date
8
13
14
25
30
31

MISCELLANEOUS EXPENSE / BEBAN LAIN - LAIN

Description
Ref
D
Rp
150,000
Rp
130,000
65,000
Rp
100,000
Rp
45,000
Closing
Rp

No. : 511
Balance
1,950,000
2,500,000
-

No. : 512
Balance
500,000
-

ADVERTISING EXPENSE / BEBAN IKLAN

Description
Ref
D

Date

2002
May

SALARIES EXPENSE / BEBAN GAJI

Description
Ref
D
Rp
1,950,000
Adjustment
Rp
550,000
Closing
Rp

C
Rp
Rp
Rp
Rp
Rp
490,000 Rp

No. : 521
Balance
550,000

No. : 591
Balance
150,000
280,000
345,000
445,000
490,000
-

BENGKEL NAMORA

BENGKEL NAMORA

TRIAL BALANCE

TRIAL BALANCE

PER 30 APRIL 2002

NO.

Accounts

PER MAY 31, 2002

D

NO.

Accounts

111

CASH

Rp

9,200,000

111

CASH

Rp

15,185,000

112

ACCOUNTS RECEIVABLE

Rp

7,250,000

112

ACCOUNTS RECEIVABLE

Rp

7,300,000

113

SUPPLIES

Rp

750,000

113

SUPPLIES

Rp

1,100,000

114

PREPAID RENT

Rp

3,500,000

114

PREPAID RENT

Rp

3,500,000

117

PREPAID INSURANCE

Rp

1,800,000

117

PREPAID INSURANCE

Rp

1,800,000

118

PREPAID ADVERTISING

Rp

118

PREPAID ADVERTISING

Rp

121

EQUIPMENT

Rp

121

EQUIPMENT

Rp

122

ACCUM. DEPR. EQUIPMENT

Rp

3,000,000

122

ACCUM. DEPR. EQUIPMENT

Rp

3,000,000

211

ACCOUNTS PAYABLE

Rp

9,000,000

211

ACCOUNTS PAYABLE

Rp

9,000,000

212

SALARIES PAYABLE

Rp

900,000

212

SALARIES PAYABLE

Rp

311

SOMET CAPITAL

Rp

39,600,000

311

SOMET CAPITAL

Rp

39,600,000

321

SOMET DRAWING

321

SOMET DRAWING

411

FEER EARNED

411

FEES EARNED

Rp

14,875,000

511

SALARIES EXPENSE

511

SALARIES EXPENSE

512

RENT EXPENSES

512

RENT EXPENSES

513

INSURANCE EXPENSES

513

INSURANCE EXPENSES

514

ADVERTISING EXPENSES

514

515

ELETRICITY EXPENSES

516

SUPPLIES EXPENSES

521
591

Rp

66,475,000

30,000,000

Rp

33,000,000

1,100,000

Rp

1,950,000

ADVERTISING EXPENSES

Rp

600,000

515

ELETRICITY EXPENSES

Rp

450,000

516

SUPPLIES EXPENSES

Rp

DEPR. EQUIPMENT EXPENSES

521

DEPR. EQUIPMENT EXPENSES

Rp

MISCELLANEOUS EXPENSES

591

MISCELLANEOUS EXPENSES

Rp

490,000

Rp

66,475,000

TOTAL

Rp

52,500,000

Rp

52,500,000

TOTAL

N0.
111
112
113
114
117
121
122
211
212
311
321
411
511
512
513
514
515
516
521
591

Accounts
Cash
Account Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Equipment
Accum. Depr. Equipment
Account Payable
salaries Payable
Somet Capital
Somet Drawing
Comission Income
Salaries Expense
Rent Expense
Insurance Expense
Advertising Expense
Electricity Expense
Supplies expense
Depr. Equipment Expense
Miscellaneous Expense
TOTAL

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

Trial Balance
D
C
15,185,000
7,300,000
1,100,000
3,500,000
1,800,000
33,000,000
Rp
3,000,000
Rp
9,000,000
Rp
Rp 39,600,000
1,100,000
14,875,000
1,950,000
Rp
Rp
Rp
600,000
450,000
Rp
Rp
490,000
66,475,000 Rp 66,475,000 Rp

BENGKEL NAMORA
WORKSHEET
PER MAY 31, 2002
Adjustment
TB as Adjusted
D
C
D
C
Rp 15,185,000
Rp 7,300,000
Rp 525,000 Rp
575,000
Rp 500,000 Rp 3,000,000
Rp 150,000 Rp 1,650,000
Rp 33,000,000
Rp 550,000
Rp 3,550,000
Rp 9,000,000
Rp 550,000
Rp
550,000
Rp 39,600,000
Rp 1,100,000
Rp 14,875,000
550,000
Rp 2,500,000
500,000
Rp
500,000
150,000
Rp
150,000
Rp
600,000
Rp
450,000
525,000
Rp
525,000
550,000
Rp
550,000
Rp
490,000
2,275,000 Rp 2,275,000 Rp 67,575,000 Rp 67,575,000
Net Income

Income Statement / R/L

D
C
Rp
Rp
Rp
Rp
Rp
Rp

Rp

Balance Sheet / NERACA

D
C
15,185,000
7,300,000
575,000
3,000,000
1,650,000
33,000,000
Rp 3,550,000
Rp 9,000,000
Rp
550,000
Rp 39,600,000
1,100,000

Rp 14,875,000
Rp 2,500,000
Rp
500,000
Rp
150,000
Rp
600,000
Rp
450,000
Rp
525,000
Rp
550,000
Rp
490,000
Rp 5,765,000 Rp 14,875,000 Rp 61,810,000 Rp 52,700,000
Rp 9,110,000
Rp 9,110,000
Rp 14,875,000 Rp 14,875,000 Rp 61,810,000 Rp 61,810,000

BENGKEL NAMORA
INCOME STATEMENT
FOR MONTH ENDED, MAY 31, 2002
Pendapatan / Revenues :
- Comission Income

Rp 14,875,000

Beban Operasi / Operating Expenses :

- Insurance Expense .
Rp
150,000
- Advertising Expense .
Rp
600,000
- Electricity Expense ..
Rp
450,000
- Rent Expense.
Rp
500,000
- Supplies Expense .
Rp
525,000
- Depr. Equipment Expense...
Rp
550,000
- salaries Expense..
Rp 2,500,000
- Miscelaneous Expense
Rp
490,000
Total Operating Expenses
Laba Bersih Operasi / Net Operating Income

Rp
Rp

BENGKEL NAMORA
CAPITAL STATEMENT
FOR MONTH ENDED, MAY 31, 2002
Beginning Balance May 31, 2002
Net Income from current year
Rp 9,110,000
Less : Drawing
Rp 1,100,000

5,765,000
9,110,000

Rp 39,600,000

Rp 8,010,000
Rp 47,610,000

Ending Balance per may 31, 2002

BENGKEL NAMORA
BALANCE SHEET/Laporan Posisi Keuangan
PER MAY 31 2002
Assets :
- Current Assets :
- Cash..
..
- Account Receivable
- Supplies..
- Prepaid Rent ..
- Prepaid Insurance .
Total Current Assets

Rp 15,185,000
Rp 7,300,000
Rp
575,000
Rp 3,000,000
Rp 1,650,000
Rp 27,710,000

- Fixed Aset :
- Equipment ..
Less : - Accum. Depr. Equipment..
Net Fixed Asset
Total Assets

Rp 29,450,000
Rp 57,160,000

Rp 33,000,000
Rp 3,550,000

Liabilities :
- Salaries payable
- Account payable
Total Liabilities

Rp
Rp
Rp

Owner's Equity :
Somet Capital .
Total Liabilities + Owner's Equity

Rp 47,610,000
Rp 57,160,000

550,000
9,000,000
9,550,000

TRIAL BALANCE
Trial Balance
Acc.

Account

Adjustment
C

TB as Adjusted
C

Income Statement
C

Balance Sheet
C