Presentasi Perusahaan Dagang id. pptx
AKUNTANSI ETAP
(Laporan Keuangan Perusahaan Dagang)
Data
Perusahaan
Transaksi
General
Journal
Ledger
Trial Balance
Income
Statement
Adjustment
Statement of
Change
Owner’s
Equity
Worksheet
Statement of
Financial
Position
Data Perusahaan
Nama Usaha: Hermina Qua
Menyediakan galon dan gas elpiji 3 kg dan 12 kg
Alamat: Jl. Bojong Menteng Indah RA-01, Rawa Lumbu
Pemilik: Mrs Hermina Silaen
Data
Perusahaa
n
Transaksi selama bulan Januari 2015
Item
Harga Beli/unit
11.000
Harga Jual/unit
14.000
Gas elpiji 3 kg
13.000
17.500
Gas elpiji 12 kg
126000
150.000
Galon Air
Transaksi
Hermina Qua
General Journal
Periodh of January 2015
Date
Account Titles
2-JanCash
Merchandise Inventory
Vehicle-Motorcycle
Accum-dep of vehicle
Hermina Capital
2-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Supplies
Cash
3-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Invenory
Freight Out-bensin
Cash
2 units*15.000= 30.000*5 hari= 150.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*5 hari= 100.000
Debit
Credit
9,000,000
2,025,000
25,750,000
10,815,000
25,960,000
1,200,000
1,200,000
721,000
721,000
559,000
559,000
24,000
24,000
1,179,500
1,179,500
893,000
893,000
150,000
150,000
100,000
100,000
Data
Perusahaa
n
5-JanMerchandise Inventory
Cash
Repair and Maintenance Expense
Cash
6-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Rent expense
Cash
7-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
8-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Merchandise Inventory
Cash
9-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
10-JanMerchandise Inventory
Cash
Cash
Sales Revenue
907,000
907,000
98,000
98,000
1,340,000
1,340,000
1,049,000
1,049,000
550,000
550,000
923,000
923,000
840,000
840,000
642,000
642,000
560,000
560,000
422,000
422,000
1,174,000
1,174,000
847,000
847,000
640,000
640,000
442,000
442,000
738,500
738,500
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
12-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
13-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Utility Expense
Cash
14-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
15-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
569,000
569,000
180,000
180,000
120,000
120,000
769,000
769,000
604,000
604,000
297,500
297,500
227,000
227,000
78,500
78,500
428,000
428,000
458,500
458,500
349,000
349,000
1,002,000
1,002,000
1,239,000
1,239,000
933,000
933,000
16-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
17-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
19-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
20-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
21-JanMerchandise Inventory
Cash
Cash
Sales Revenue
1,157,000
1,157,000
1,593,000
1,593,000
1,350,000
1,350,000
1,411,000
1,411,000
476,000
476,000
362,000
362,000
180,000
180,000
120,000
120,000
1,321,000
1,321,000
1,048,000
1,048,000
518,000
518,000
398,000
398,000
772,000
772,000
392,000
392,000
Cost of Good Sold
Merchandise Inventory
22-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
23-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
24-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
26-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
27-JanCash
Sales Revenue
299,000
299,000
1,519,000
1,519,000
843,500
843,500
635,000
635,000
560,000
560,000
422,000
422,000
910,000
910,000
691,000
691,000
180,000
180,000
120,000
120,000
559,000
559,000
759,000
759,000
591,000
591,000
462,000
462,000
Cost of Good Sold
Merchandise Inventory
28-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
29-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
30-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
31-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.00015.000=165.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.00010.000=110.000
Total
351,000
351,000
915,000
915,000
521,500
521,500
397,000
397,000
364,000
364,000
277,000
277,000
1,667,000
1,667,000
682,500
682,500
584,000
584,000
650,500
650,500
511,000
511,000
165,000
165,000
110,000
110,000
86,872,500 86,872,500
Cash
9,000,000
1,200,000
721,000
24,000
1,179,500
150,000
1,340,000
100,000
840,000
907000
560,000
98000
847,000
550,000
738,500
923,000
769,000
1,174,000
297,500
442,000
458,500
180,000
1,239,000
120,000
1,593,000
78,500
476,000
428,000
1,321,000
1,002,000
518,000
1,157,000
392,000
1,411,000
843,500
180,000
560,000
120,000
910,000
772,000
759,000
1,519,000
462,000
180,000
521,500
120,000
364,000
559,000
682,500
915,000
650,500
1,667,000
165,000
110,000
28,043,000 16,251,500
11,791,500
Merchandise Inventory
2,025,000
559,000
1,200,000
893,000
907,000
1,049,000
923,000
642,000
1,174,000
422,000
442,000
640,000
428,000
569,000
1,002,000
604,000
1,157,000
227,000
1,411,000
349,000
772,000
933,000
1,519,000
1,350,000
559,000
362,000
915,000
1,048,000
1,667,000
398,000
299,000
635,000
422,000
691,000
591,000
351,000
397,000
277,000
584,000
511,000
16,101,000
1,298,000
14,803,000
Ledger
Cost Of Good Sold
559,000
893,000
1,049,000
642,000
422,000
640,000
569,000
604,000
227,000
349,000
933,000
1,350,000
362,000
1,048,000
398,000
299,000
635,000
422,000
691,000
591,000
351,000
397,000
277,000
584,000
511,000
14,803,000
14,803,000
Supplies
24,000
10,750
13,250
Utility Expense
78,500
Supplies Expense
13,250
Rent Expense
550,000
Repair and Maintenance Expense
98,000
Salaries Expense
1,300,000
Depreciation Expense
257,500
Freight Out
Meal Allowance expense
150,000
100,000
180,000
120,000
180,000
120,000
180,000
120,000
165,000
110,000
855,000
570,000
855,000
570,000
Vehicle-Motorcycle
Salaries Payable
25,750,000
1,300,000
Accumdep of vehicle
Hermina Capital
25,960,000
10,815,000
257,500
11,072,500
Sales revenue
721,000
1,179,500
1,340,000
840,000
560,000
847,000
738,500
769,000
297,500
458,500
1,239,000
1,593,000
476,000
1,321,000
518,000
392,000
843,500
560,000
910,000
759,000
462,000
521,500
364,000
682,500
650,500
19,043,000
Hermina Qua
Trial Balance
Periodh of January 2015
Account Titles
Cash
Supplies
Merchandise Inventory
Vehicle-Motorcycle
Debit
Kredit
11,791,500
24,000
1,298,000
25,750,000
Accum of Dep - Vehicle
10,815,000
Hermina Capital
25,960,000
Sales Revenue
19,043,000
Cost of Good Sold
Freight Out
Utility Expense
14,803,000
855,000
78,500
Rent Expense
550,000
Meal Allowance Expense
570,000
Repair & Maintenance Expense
Total
98,000
55,818,000
55,818,000
Trial
Balance
Hermina Qua
Adjustment
Periodh of January 31, 2015
Date
Account Title
Jan 31 Salaries Expense
2015
Debit
Credit
1,300,000
Salaries Payable
1,300,000
2 employees*850.000
Depreciation Expense
257,500
Accum of Dep-Vehicle
257,500
12%*25.750.000:12 bulan
Supplies Expense
13,250
Supplies
13,250
24.000-10.750(tersisa)= 13.250 (terpakai)
Total
1,570,750
1,570,750
Penyesuaian :
1. Gaji karyawan yang masih harus dibayar 2 karyawan @850.000
2. Penyusutan kendaraan 12% per tahun
3. Perlengkapan yang masih tersisa untuk buku 5.500 dan pulpen 5.250 =
10.750
Adjustme
nt
Hermina Qua
Workshe
et
Worksheet
For the Month Ended January 31, 2015
Account Title
Trial Balance
Debit
Cash
Credit
Adjustment
Debit
Credit
11,791,500
Supplies
Vehicle-Motorcycle
Debit
Debit
Credit
10,750
1,298,000
1,298,000
1,298,000
25,750,000
25,750,000
25,750,000
Hermina Capital
Sales Revenue
257,500
11,072,500
25,960,000
25,960,000
25,960,000
19,043,000
19,043,000
19,043,000
14,803,000
14,803,000
855,000
855,000
855,000
78,500
78,500
78,500
Rent Expense
550,000
550,000
550,000
Meal Allowance Expense
570,000
570,000
570,000
98,000
98,000
98,000
1,300,000
1,300,000
Repair & Maintenance
Expense
Salaries Expense
1,300,000
Salaries Payable
Depreciation Expense
Supplies Expense
Net Profit
Total
Credit
11,072,500
14,803,000
Utility Expense
Debit
10,750
13,250
10,815,000
Freight Out
Credit
Statement of Financial
Position
11,791,500
Accum of Dep - Vehicle
Cost of Good Sold
Income Statement
11,791,500
24,000
Merchandise Inventory
Adjustment Trial
Balance
1,300,000
1,300,000
1,300,000
257,500
257,500
257,500
13,250
13,250
13,250
18,525,250
38,332,500
517,750
517,750
1,570,750 1,570,750 57,375,500 57,375,500 19,043,000 19,043,000 38,850,250 38,850,250
Hermina Qua
Income Statement
Periodh of January 31, 2015
Sales Revenue
19,043,000
Less:
Cost of Good Sold
Gross Profit
Expenses:
Freight Out
Utility Expense
Rent Expense
Meal Allowance Expense
Repair & Maintenance Expense
Salaries Expense
Depreciation Expense
Supplies Expense
Total Expense
Net Profit
(14,803,000)
4,240,000
855,000
78,500
550,000
570,000
98,000
1,300,000
257,500
13,250
(3,722,250)
517,750
Income
Statement
Hermina Qua
Statement of Change Owners Equity
Periodh of January 31, 2015
Hermina Capital January, 1
Add: Net Income
Hermina Capital January, 31
25,960,000
517,750
26,477,750
Change
Owner’s
Equity
Hermina Qua
Statement of Financial Position
Periodh of January 31, 2015
LIABILITY & EQUITY
ASSETS
Cash
Supplies
Merchandise Inventory
11,791,500
10,750
1,298,000
Liability :
Salaries Payable
Total Liability
Vehicle-Motorcycle
25,750,000
Accum of Dep - Vehicle
(11,072,500) Equity 31, january
Total Assets
27,777,750
1,300,000
1,300,000
Equity :
26,477,750
Total Equity
26,477,750
Total Liability & Equity
27,777,750
Statement
of
Financial
Position
Thanks for your attention
(Laporan Keuangan Perusahaan Dagang)
Data
Perusahaan
Transaksi
General
Journal
Ledger
Trial Balance
Income
Statement
Adjustment
Statement of
Change
Owner’s
Equity
Worksheet
Statement of
Financial
Position
Data Perusahaan
Nama Usaha: Hermina Qua
Menyediakan galon dan gas elpiji 3 kg dan 12 kg
Alamat: Jl. Bojong Menteng Indah RA-01, Rawa Lumbu
Pemilik: Mrs Hermina Silaen
Data
Perusahaa
n
Transaksi selama bulan Januari 2015
Item
Harga Beli/unit
11.000
Harga Jual/unit
14.000
Gas elpiji 3 kg
13.000
17.500
Gas elpiji 12 kg
126000
150.000
Galon Air
Transaksi
Hermina Qua
General Journal
Periodh of January 2015
Date
Account Titles
2-JanCash
Merchandise Inventory
Vehicle-Motorcycle
Accum-dep of vehicle
Hermina Capital
2-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Supplies
Cash
3-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Invenory
Freight Out-bensin
Cash
2 units*15.000= 30.000*5 hari= 150.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*5 hari= 100.000
Debit
Credit
9,000,000
2,025,000
25,750,000
10,815,000
25,960,000
1,200,000
1,200,000
721,000
721,000
559,000
559,000
24,000
24,000
1,179,500
1,179,500
893,000
893,000
150,000
150,000
100,000
100,000
Data
Perusahaa
n
5-JanMerchandise Inventory
Cash
Repair and Maintenance Expense
Cash
6-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Rent expense
Cash
7-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
8-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Merchandise Inventory
Cash
9-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
10-JanMerchandise Inventory
Cash
Cash
Sales Revenue
907,000
907,000
98,000
98,000
1,340,000
1,340,000
1,049,000
1,049,000
550,000
550,000
923,000
923,000
840,000
840,000
642,000
642,000
560,000
560,000
422,000
422,000
1,174,000
1,174,000
847,000
847,000
640,000
640,000
442,000
442,000
738,500
738,500
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
12-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
13-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Utility Expense
Cash
14-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
15-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
569,000
569,000
180,000
180,000
120,000
120,000
769,000
769,000
604,000
604,000
297,500
297,500
227,000
227,000
78,500
78,500
428,000
428,000
458,500
458,500
349,000
349,000
1,002,000
1,002,000
1,239,000
1,239,000
933,000
933,000
16-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
17-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
19-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
20-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
21-JanMerchandise Inventory
Cash
Cash
Sales Revenue
1,157,000
1,157,000
1,593,000
1,593,000
1,350,000
1,350,000
1,411,000
1,411,000
476,000
476,000
362,000
362,000
180,000
180,000
120,000
120,000
1,321,000
1,321,000
1,048,000
1,048,000
518,000
518,000
398,000
398,000
772,000
772,000
392,000
392,000
Cost of Good Sold
Merchandise Inventory
22-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
23-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
24-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.000
26-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
27-JanCash
Sales Revenue
299,000
299,000
1,519,000
1,519,000
843,500
843,500
635,000
635,000
560,000
560,000
422,000
422,000
910,000
910,000
691,000
691,000
180,000
180,000
120,000
120,000
559,000
559,000
759,000
759,000
591,000
591,000
462,000
462,000
Cost of Good Sold
Merchandise Inventory
28-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
29-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
30-JanMerchandise Inventory
Cash
Cash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
31-JanCash
Sales Revenue
Cost of Good Sold
Merchandise Inventory
Freight Out-bensin
Cash
2 unit*15.000= 30.000*6 hari= 180.00015.000=165.000
Meal allowance Expense - employee
Cash
2 employees*10.000=20.000*6 hari= 120.00010.000=110.000
Total
351,000
351,000
915,000
915,000
521,500
521,500
397,000
397,000
364,000
364,000
277,000
277,000
1,667,000
1,667,000
682,500
682,500
584,000
584,000
650,500
650,500
511,000
511,000
165,000
165,000
110,000
110,000
86,872,500 86,872,500
Cash
9,000,000
1,200,000
721,000
24,000
1,179,500
150,000
1,340,000
100,000
840,000
907000
560,000
98000
847,000
550,000
738,500
923,000
769,000
1,174,000
297,500
442,000
458,500
180,000
1,239,000
120,000
1,593,000
78,500
476,000
428,000
1,321,000
1,002,000
518,000
1,157,000
392,000
1,411,000
843,500
180,000
560,000
120,000
910,000
772,000
759,000
1,519,000
462,000
180,000
521,500
120,000
364,000
559,000
682,500
915,000
650,500
1,667,000
165,000
110,000
28,043,000 16,251,500
11,791,500
Merchandise Inventory
2,025,000
559,000
1,200,000
893,000
907,000
1,049,000
923,000
642,000
1,174,000
422,000
442,000
640,000
428,000
569,000
1,002,000
604,000
1,157,000
227,000
1,411,000
349,000
772,000
933,000
1,519,000
1,350,000
559,000
362,000
915,000
1,048,000
1,667,000
398,000
299,000
635,000
422,000
691,000
591,000
351,000
397,000
277,000
584,000
511,000
16,101,000
1,298,000
14,803,000
Ledger
Cost Of Good Sold
559,000
893,000
1,049,000
642,000
422,000
640,000
569,000
604,000
227,000
349,000
933,000
1,350,000
362,000
1,048,000
398,000
299,000
635,000
422,000
691,000
591,000
351,000
397,000
277,000
584,000
511,000
14,803,000
14,803,000
Supplies
24,000
10,750
13,250
Utility Expense
78,500
Supplies Expense
13,250
Rent Expense
550,000
Repair and Maintenance Expense
98,000
Salaries Expense
1,300,000
Depreciation Expense
257,500
Freight Out
Meal Allowance expense
150,000
100,000
180,000
120,000
180,000
120,000
180,000
120,000
165,000
110,000
855,000
570,000
855,000
570,000
Vehicle-Motorcycle
Salaries Payable
25,750,000
1,300,000
Accumdep of vehicle
Hermina Capital
25,960,000
10,815,000
257,500
11,072,500
Sales revenue
721,000
1,179,500
1,340,000
840,000
560,000
847,000
738,500
769,000
297,500
458,500
1,239,000
1,593,000
476,000
1,321,000
518,000
392,000
843,500
560,000
910,000
759,000
462,000
521,500
364,000
682,500
650,500
19,043,000
Hermina Qua
Trial Balance
Periodh of January 2015
Account Titles
Cash
Supplies
Merchandise Inventory
Vehicle-Motorcycle
Debit
Kredit
11,791,500
24,000
1,298,000
25,750,000
Accum of Dep - Vehicle
10,815,000
Hermina Capital
25,960,000
Sales Revenue
19,043,000
Cost of Good Sold
Freight Out
Utility Expense
14,803,000
855,000
78,500
Rent Expense
550,000
Meal Allowance Expense
570,000
Repair & Maintenance Expense
Total
98,000
55,818,000
55,818,000
Trial
Balance
Hermina Qua
Adjustment
Periodh of January 31, 2015
Date
Account Title
Jan 31 Salaries Expense
2015
Debit
Credit
1,300,000
Salaries Payable
1,300,000
2 employees*850.000
Depreciation Expense
257,500
Accum of Dep-Vehicle
257,500
12%*25.750.000:12 bulan
Supplies Expense
13,250
Supplies
13,250
24.000-10.750(tersisa)= 13.250 (terpakai)
Total
1,570,750
1,570,750
Penyesuaian :
1. Gaji karyawan yang masih harus dibayar 2 karyawan @850.000
2. Penyusutan kendaraan 12% per tahun
3. Perlengkapan yang masih tersisa untuk buku 5.500 dan pulpen 5.250 =
10.750
Adjustme
nt
Hermina Qua
Workshe
et
Worksheet
For the Month Ended January 31, 2015
Account Title
Trial Balance
Debit
Cash
Credit
Adjustment
Debit
Credit
11,791,500
Supplies
Vehicle-Motorcycle
Debit
Debit
Credit
10,750
1,298,000
1,298,000
1,298,000
25,750,000
25,750,000
25,750,000
Hermina Capital
Sales Revenue
257,500
11,072,500
25,960,000
25,960,000
25,960,000
19,043,000
19,043,000
19,043,000
14,803,000
14,803,000
855,000
855,000
855,000
78,500
78,500
78,500
Rent Expense
550,000
550,000
550,000
Meal Allowance Expense
570,000
570,000
570,000
98,000
98,000
98,000
1,300,000
1,300,000
Repair & Maintenance
Expense
Salaries Expense
1,300,000
Salaries Payable
Depreciation Expense
Supplies Expense
Net Profit
Total
Credit
11,072,500
14,803,000
Utility Expense
Debit
10,750
13,250
10,815,000
Freight Out
Credit
Statement of Financial
Position
11,791,500
Accum of Dep - Vehicle
Cost of Good Sold
Income Statement
11,791,500
24,000
Merchandise Inventory
Adjustment Trial
Balance
1,300,000
1,300,000
1,300,000
257,500
257,500
257,500
13,250
13,250
13,250
18,525,250
38,332,500
517,750
517,750
1,570,750 1,570,750 57,375,500 57,375,500 19,043,000 19,043,000 38,850,250 38,850,250
Hermina Qua
Income Statement
Periodh of January 31, 2015
Sales Revenue
19,043,000
Less:
Cost of Good Sold
Gross Profit
Expenses:
Freight Out
Utility Expense
Rent Expense
Meal Allowance Expense
Repair & Maintenance Expense
Salaries Expense
Depreciation Expense
Supplies Expense
Total Expense
Net Profit
(14,803,000)
4,240,000
855,000
78,500
550,000
570,000
98,000
1,300,000
257,500
13,250
(3,722,250)
517,750
Income
Statement
Hermina Qua
Statement of Change Owners Equity
Periodh of January 31, 2015
Hermina Capital January, 1
Add: Net Income
Hermina Capital January, 31
25,960,000
517,750
26,477,750
Change
Owner’s
Equity
Hermina Qua
Statement of Financial Position
Periodh of January 31, 2015
LIABILITY & EQUITY
ASSETS
Cash
Supplies
Merchandise Inventory
11,791,500
10,750
1,298,000
Liability :
Salaries Payable
Total Liability
Vehicle-Motorcycle
25,750,000
Accum of Dep - Vehicle
(11,072,500) Equity 31, january
Total Assets
27,777,750
1,300,000
1,300,000
Equity :
26,477,750
Total Equity
26,477,750
Total Liability & Equity
27,777,750
Statement
of
Financial
Position
Thanks for your attention