PERUSAHAAN DAGANG PUTRI - BEAUTY

WORK SHEET
FOR PERIOD ENDED DECEMBER 31,2004
No.
111
112
113
114
115
116
115
121
122
123
124
125
211
212
213
214
311
312
313
410
411

Account
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
Account Payable
Salaries Payable
Unearned Rent
Notes Payable
Putris Capital
Putris Withdrawal
Income Summary
Sales
Sales Return & Allowances

Trial Balance
52,920
40,000
60,800
59,700
1,090
4,560
10,000
27,100
2,600

Adjustment
200
62,150
59,700
610
1,910
3,100
-

Adjusted T.Balance
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700

15,570
-

2,230

2,490

15,570
-

4,720

18,000
6,140

22,420
2,400
25,000
153,800
720,185
-

1,140
62,150
-

18,000
59,700
6,140

22,420
1,140
1,800
25,000
153,800
62,150
720,185
-

660
59,700
-

Income Statement
59,700
6,140

62,150
720,185
-

Balance sheet
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-

4,720

18,000
-

22,420
1,140
1,800
25,000
153,800
-

412
510
511
512
513
520
521
522
523
524
531
532
533
534
534
610
611
710

Sales Discount
Purchase
Purchase Return and
Allowance
Purchase Discount
Transport In
Sales Salaries Expense
Advertise Expense
Depreciation Store
Equipment Expense
Sales Miscellaneous
Expense
Office Salaries Expense
Rent Expense
Depreciation Office
Equipment Expense
Insurance Expense
Supplies Expense
Administrative
Miscellaneous Expense
Rent Revenue
Interest Revenue
Interest Expense

NET INCOME

5,790
521,980

5,790
521,980

9,100
2,525
-

780
3,100

17,400
60,030
10,860
3,100

630

630

20,660
8,100
-

360
2,490

21,020
8,100
2,490

1,910
610
-

1,910
610
-

17,400
59,250
10,860
-

760
2,440
943,860

3,600
943,860

131,900

600
200
131,900

2,440
1,012,940

9,100
2,525
-

630

21,020
8,100
2,490

1,910
610
-

289,960

214,580

9,100
2,525
-

600
3,800
1,012,940

5,790
521,980
17,400
60,030
10,860
3,100

2,440
722,960

600
3,800
798,360

75,400

75,400

798,360

798,360

289,960

289,960

PERUSAHAAN DAGANG PUTRI - BEAUTY

WORK SHEET
FOR PERIOD ENDED DECEMBER 31,2004
No.
111
112
113
114
115
116
115
121
122
123
124
125
211
212
213
214
311
312
410
411
412

Account
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
Account Payable
Salaries Payable
Unearned Rent
Notes Payable
Putris Capital
Putris Withdrawal
Sales
Sales Return & Allowances
Sales Discount

Trial Balance
52,920
40,000
60,800
63,950
1,090
4,560
10,000
27,100
2,600

Adjustment
200
1,800
610
1,910
3,100
-

Adjusted T.Balance
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700

15,570
-

2,230

2,490

15,570
-

4,720

18,000
6,140
5,790

22,420
2,400
25,000
153,800
720,185
-

1,140
-

18,000
6,140
5,790

22,420
1,140
1,800
25,000
153,800
720,185
-

660
-

Income Statement
6,140
5,790

720,185
-

Balance sheet
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-

4,720

18,000
-

22,420
1,140
1,800
25,000
153,800
-

510
513
520
521
522
523
524
531
532
533
534
534
610
611
710

Cost of Merchandise sold

Transport In
Sales Salaries Expense
Advertise Expense
Depreciation Store
Equipment Expense
Sales Miscellaneous
Expense
Office Salaries Expense
Rent Expense
Depreciation Office
Equipment Expense
Insurance Expense
Supplies Expense
Administrative
Miscellaneous Expense
Rent Revenue
Interest Revenue
Interest Expense

NET INCOME

523,505
17,400
59,250
10,860
-

1,800
780
3,100

525,305
17,400
60,030
10,860
3,100

525,305
17,400
60,030
10,860
3,100

630

630

630

20,660
8,100
-

360
2,490

21,020
8,100
2,490

21,020
8,100
2,490

1,910
610
-

1,910
610
-

1,910
610
-

3,600
932,235

11,850

289,980

214,580

760
2,440
932,235

i).
a).

600
200
11,850

2,440
939,165

600
3,800
939,165

2,440
649,185

600
3,800
724,585

75,400

75,400

724,585

724,585

289,980

289,980

No.
11
12
14
15
17
18
21
23
31
32
41
51
52
54
55
59

Account
Cash
Account Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Account Payable
Unearned Rent
Putris Capital
Putris Withdrawal
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense
Insurance Expense
Rent Revenue
Wages payable
Depreciation Equipment
Accumulated Depreciation
TOTAL
NET INCOME

PUTRI DEWI COMPANY

WORK SHEET
FOR PERIOD ENDED DECEMBER 31,2004
Trial Balance
Adjustment
Adjusted T.Balance
$ 2,065
2,220
2,000
2,400
10,000
1,800
4,000
4,275
1,600
985
800
455

900
360
15,000
16,340
-

$32,600

$32,600

500
120
250
1,240
100
50
$ 2,260

1,240
100
500
120
250
50
$ 2,260

2,065
2,720
760
2,300
10,000
1,800
4,000
4,525
1,600
985
2,040
455
100
50
$ 33,400

900
240
15,000
16,840
120
250
50
$ 33,400

Income Statement
4,525
1,600
985
2,040
455
100
50
$ 9,755
7,205
$ 16,960

16,840
120
$16,960
$ 16,960

Balance sheet
2,065
2,720
760
2,300
10,000
1,800
4,000
$ 23,645
$ 23,645

900
240
15,000
250
50
$ 16,440
7,205
$ 23,645