Account Name Account Number

100 Cash at Bank

110 Account Receivable

120 Motor Vehicle Inventory
125 Prepaid Rent
130 Office Equipment
135 Maintenance Equipment
140 Buildings
145 Land
155 Account Payable
165 Wages Payable
170 Bank Loan
201 D. Hardman, Capital Account
230 Drawings
240 Profit or Loss Summary
251 Sales Income
260 Interest Income
310 Cost of Sales
320 Wages Expense
330 Rent Expense
335 Electricity Expense
340 Interest Expense
 HARDMAN PRESTIGE VEHOCLES
GENERAL JOURNAL (MEMO)
MONTH: JANUARY 2021

Date
2021 1
Jan

11

14

14

JUMLAH
 HARDMAN PRESTIGE VEHOCLES
GENERAL JOURNAL (MEMO)
MONTH: JANUARY 2021

Description
Cash at Bank
c
(Cash contribution from Damian Hardman as owner)
Motor Vehicle Inventory
Account Payable
(Acquired motor vehicles for inventory on credit from Shady Wholesalers)
Maintenance Equipment
Cash at Bank
(Purchased maintenance equipment for cash)
Cash at Bank
Bank Loan
(Borrowed cash from Loan Shark Bank)
Account Receivable
Cost of Sales
Sales Income
Motor Vehicle Inventory
(Sold car on credit to Terry Day. The cost of this car to the business)
Wages Expense
Cash at Bank
(Paid wages)
Cash at Bank
Account Receivable
(Received cash from debtor - Terry Day)
Motor Vehicle Inventory
Cash at Bank
(Acquired motor vehicle for inventory for cash)
Maintenance Equipment
Cash at Bank
(Purchased machine to adjust car odometers, for cash)
Account Payable
Cash at Bank
(Paid creditor - Shady Wholesalers)
JUMLAH

RECAPITULATION
ACC NO
100
110
120
135
155
 310
320
TOTAL
CLES
O)

Post Reff Debit Kredit

100 $ 550,000
201 $ 550,000

120 $ 400,000
155 $ 400,000

135 $ 110,000
100 $ 110,000

100 $ 135,000
170 $ 135,000

110 $ 105,000
310 $ 60,000
251 $ 105,000
120 $ 60,000

320 $ 7,700
100 $ 7,700

100 $ 105,000
110 $ 105,000

120 $ 30,000
100 $ 30,000

135 $ 5,700
100 $ 5,700

155 $ 400,000
100 $ 400,000

$ 1,908,400 $ 1,908,400

LATION
DEBIT ACC KREDIT
$ 790,000 100 $ 553,400
$ 105,000 110 $ 105,000
$ 430,000 120 $ 60,000
$ 115,700 155 $ 400,000
$ 400,000 170 $ 135,000
$ 60,000 201 $ 550,000
$ 7,700 251 $ 105,000
$ 1,908,400 TOTAL $ 1,908,400
 HARDMAN PRESTIGE VEHOCLES
GENERAL JOURNAL (MEMO)
MONTH: JANUARY 2021

Date Description
2024 16 Cash at Bank
Jan Cost of Sales
Sales Income
Motor Vehicle Inventory
(Received cash for one car. The car cost the business)
21 Wages Expense
Cash at Bank
(Paid wages)
22 Account Receivable
Cost of Sales
Sales Income
Motor Vehicle Inventory
(Invoiced customer-Peter Drouyn- for the sale of a motor vehicle. The car
cost the büsiness)
23 Motor Vehicle Inventory
Account Payable
(Acquired cars on credit terms from Shonky Sam Motors)
23 Electricity Expense
Cash at Bank
(Pald electricity expense)
24 Cash at Bank
Account Receivable
(Received cash from debtor Peter Drouyn)
25 Account Receivable
Cost of Sales
Sales Income
Motor Vehicle Inventory
(Invoiced customer Cheyne Horan for the sale of a motor vehicle The car cost
the business)
29 Interest Expense
Cash at Bank
(Pald interest to Loan Shark Bank)
31 Drawings
Cash at Bank
(Damian Hardman withdrew cash for personal use)
JUMLAH

RECAPITULATION
ACC NO
100
110
 120
230
310
320
335
340

TOTAL
GE VEHOCLES
AL (MEMO)
ARY 2021

Post Reff Debit Kredit

100 $ 65,000
310 $ 25,000
251 $ 65,000
120 $ 25,000

320 $ 3,700
100 $ 3,700

110 $ 65,000
310 $ 45,000
251 $ 65,000
120 $ 45,000

120 $ 100,000
155 $ 100,000

335 $ 700
100 $ 700

100 $ 65,000
110 $ 65,000

110 $ 70,000
310 $ 45,000
251 $ 70,000
120 $ 45,000

340 $ 12,000
100 $ 12,000

230 $ 50,000
100 $ 50,000

$ 546,400 $ 546,400

APITULATION
DEBIT ACC KREDIT
$ 130,000 100 $ 66,400
$ 135,000 110 $ 65,000
$ 100,000 120 $ 115,000
$ 50,000 155 $ 100,000
$ 115,000 251 $ 200,000
$ 3,700
$ 700
$ 12,000

$ 546,400 TOTAL $ 546,400

 HARDMAN PRESTIGE VEHOCLES
GENERAL LEDGER
MONTH: JANUARY 2021

Acc. Name Cash at Bank

No. Date Description P/R Debet
1 2021 1 Cash contribution from Damian Hardman as owner GJ-1 $ 550,000
2 Jan 1 Purchased maintenance equipment for cash GJ-1
3 3 Borrowed cash from Loan Shark Bank GJ-1 $ 135,000
4 6 Paid wages GJ-1
5 8 Received cash from debtor - Terry Day GJ-1 $ 105,000
6 11 Acquired motor vehicle for inventory for cash GJ-1
7 14 Purchased machine to adjust car odometers, for cash GJ-1
8 14 Purchased machine to adjust car odometers, for cash GJ-1
9 16 Received cash for one car. The car cost the business) GJ-2 $ 65,000
10 21 Paid wages GJ-2
11 23 Pald electricity expense GJ-2
12 24 Received cash from debtor Peter Drouyn GJ-2 $ 65,000
13 19 Pald interest to Loan Shark Bank GJ-2
14 31 Damian Hardman withdrew cash for personal use GJ-2

Acc. Name Account Receivable

No. Date Description P/R Debet
1 2021 5 Purchased maintenance equipment for cash GJ-1 $ 105,000
2 Jan 8 Received cash from debtor - Terry Day GJ-1
Invoiced customer-Peter Drouyn- for the sale of a motor vehicle.
3 22 GJ-2 $ 65,000
The car cost the büsiness
 4 24 Received cash from debtor Peter Drouyn GJ-2
Invoiced customer Cheyne Horan for the sale of a motor vehicle
5 25 GJ-2 $ 70,000
The car cost the business

Acc. Name Motor Vehicle Inventory

No. Date Description P/R Debet

Acquired motor vehicles for inventory on credit from Shady

1 2021 1 GJ-1 $ 400,000
Wholesalers

2 Jan 5 Sold car on credit to Terry Day. The cost of this car to the business GJ-1
3 11 Acquired motor vehicle for inventory for cash GJ-1 $ 30,000
4 16 Received cash for one car. The car cost the business GJ-2
Invoiced customer-Peter Drouyn- for the sale of a motor vehicle.
5 22 GJ-2
The car cost the büsiness
23 Acquired cars on credit terms from Shonky Sam Motors GJ-2 $ 100,000
Invoiced customer Cheyne Horan for the sale of a motor vehicle
25 GJ-2
The car cost the business

Acc. Name Prepaid Rent

No. Date Description P/R Debet
1 2021
2 Jan

Acc. Name Office Equipment

No. Date Description P/R Debet
1 2021
 2 Jan

Acc. Name Maintenance Equipment

No. Date Description P/R Debet
1 2021 1 Purchased maintenance equipment for cash GJ-1 $ 110,000
2 Jan 14 Purchased machine to adjust car odometers, for cash GJ-1 $ 5,700

Acc. Name Buildings

No. Date Description P/R Debet
1 2021
2 Jan
3
4
5

Acc. Name Land

No. Date Description P/R Debet
1 2021
2 Jan

Acc. Name Account Payable

No. Date Description P/R Debet
2021 Acquired motor vehicles for inventory on credit from Shady
1 1 Wholesalers GJ-1
 2 Jan 14 Paid creditor - Shady Wholesalers GJ-1 $ 400,000
3 23 Acquired cars on credit terms from Shonky Sam Motors GJ-2

Acc. Name Wages Payable

No. Date Description P/R Debet
1 2021
2 Jan

Acc. Name Bank Loan

No. Date Description P/R Debet
1 2021 3 Borrowed cash from Loan Shark Bank GJ-1
2 Jan

Acc. Name D. Hardman, Capital Account

No. Date Description P/R Debet
1 2021 1 Cash contribution from Damian Hardman as owner GJ-1
2 Jan 31 Profit or Loss Summary JE-1
3 31 Journal Entries (Prive) JE-1 $ 50,000

Acc. Name Drawings

No. Date Description P/R Debet
1 2021 31 Damian Hardman withdrew cash for personal use GJ-2 $ 50,000
2 Jan 31 Journal Entries JE-1
Acc. Name Profit or Loss Summary
No. Date Description P/R Debet
1 2021 31 Sales Income (Journal Entries) JE-1
2 Jan 31 Ecpenses (Journal Entries) JE-1 $ 199,100
3 31 D. Hardman, Capital Account (Journal Entries) JE-1 $ 105,900

Acc. Name Sales Income

No. Date Description P/R Debet
1 2021 5 Sold car on credit to Terry Day. The cost of this car to the business GJ-1
2 Jan 16 Received cash for one car. The car cost the business GJ-2
Invoiced customer-Peter Drouyn- for the sale of a motor vehicle.
3 22 GJ-2
The car cost the büsiness
Invoiced customer Cheyne Horan for the sale of a motor vehicle
4 25 GJ-2
The car cost the business

Acc. Name Interest Income

No. Date Description P/R Debet
1 2021
2 Jan

Acc. Name Cost of Sales

No. Date Description P/R Debet

1 Sold car on credit to Terry Day. The cost of this car to the business
2021 5 GJ--1 $ 60,000
 2 Jan 16 Received cash for one car. The car cost the business GJ-2 $ 25,000
Invoiced customer-Peter Drouyn- for the sale of a motor vehicle.
22 The car cost the büsiness GJ-2 $ 45,000
Invoiced customer Cheyne Horan for the sale of a motor vehicle
3
25 The car cost the business GJ-2 $ 45,000
4 31 Journal Entries JE-1

Acc. Name Wages Expense

No. Date Description P/R Debet
1 2021 6 Paid wages GJ-1 $ 7,700
2 Jan 21 Paid wages GJ-2 $ 3,700
3 31 Journal Entries JE-1

Acc. Name Rent Expense

No. Date Description P/R Debet
1 2021
2 Jan

Acc. Name Electricity Expense

No. Date Description P/R Debet
1 2021 23 Pald electricity expense GJ-2 $ 700
2 Jan 31 Journal Entries JE-1

Acc. Name Interest Expense

No. Date Description P/R Debet
No. Date Description P/R Debet
1 2021 29 Pald interest to Loan Shark Bank GJ-2 $ 12,000
2 Jan 31 Journal Entries JE-1
 Acc. Number 100
Balance
Kredit
Debet Kredit
$ 550,000
$ 110,000 $ 440,000
$ 575,000
$ 7,700 $ 567,300
$ 672,300
$ 30,000 $ 642,300
$ 5,700 $ 636,600
$ 400,000 $ 236,600
$ 301,600
$ 3,700 $ 297,900
$ 700 $ 297,200
$ 362,200
$ 12,000 $ 350,200
$ 50,000 $ 300,200

Acc. Number 110

Balance
Kredit
Debet Kredit
$ 105,000
$ 105,000 $ -

$ 65,000
$ 65,000 $ -
$ 70,000

Acc. Number 120

Balance
Kredit
Debet Kredit
$ 400,000

$ 60,000 $ 340,000
$ 370,000
$ 25,000 $ 345,000
$ 45,000 $ 300,000
$ 400,000
$ 45,000 $ 355,000

Acc. Number 125

Balance
Kredit
Debet Kredit

Acc. Number 130

Balance
Kredit
Debet Kredit
 Acc. Number 135
Balance
Kredit
Debet Kredit
$ 110,000
$ 115,700

Acc. Number 140

Balance
Kredit
Debet Kredit

Acc. Number 145

Balance
Kredit
Debet Kredit

Acc. Number 155

Balance
Kredit
Debet Kredit
$ 400,000 $ 400,000
 $ -
$ 100,000 $ 100,000

Acc. Number 165

Balance
Kredit
Debet Kredit

Acc. Number 170

Balance
Kredit
Debet Kredit
$ 135,000 $ 135,000

Acc. Number 201

Balance
Kredit
Debet Kredit
$ 550,000 $ 550,000
$ 105,900 $ 655,900
$ 605,900

Acc. Number 230

Balance
Kredit
Debet Kredit
$ 50,000
$ 50,000 $ -
 Acc. Number 240
Balance
Kredit
Debet Kredit
$ 305,000 $ 305,000
$ 105,900
$ -

Acc. Number 251

Balance
Kredit
Debet Kredit
$ 105,000 $ 105,000
$ 65,000 $ 170,000

$ 65,000 $ 235,000

$ 70,000 $ 305,000

Acc. Number 260

Balance
Kredit
Debet Kredit

Acc. Number 310

Balance
Kredit
Debet Kredit

$ 60,000
 $ 85,000

$ 130,000

$ 175,000
$ 175,000 $ -

Acc. Number 320

Balance
Kredit
Debet Kredit
$ 7,700
$ 11,400
$ 11,400 $ -

Acc. Number 330

Balance
Kredit
Debet Kredit
$ -

Acc. Number 335

Balance
Kredit
Debet Kredit
$ 700
$ 700 $ -

Acc. Number 340

Balance
Kredit
 Kredit
Debet Kredit
$ 12,000
$ 12,000 $ -
 HARDMAN PRESTIGE VEHOCLES
UNADJUSTED TRIAL BALANCE
MONTH: JANUARY 2021

Acc No Acc Name Debit Kredit

100 Cash at Bank $ 300,200
110 Account Receivable $ 70,000
120 Motor Vehicle Inventory $ 355,000
125 Prepaid Rent $ -
130 Office Equipment $ -
135 Maintenance Equipment $ 115,700
140 Buildings $ -
145 Land $ -
155 Account Payable $ 100,000
165 Wages Payable $ -
170 Bank Loan $ 135,000
201 D. Hardman, Capital Account $ 550,000
230 Drawings $ 50,000
240 Profit or Loss Summary
251 Sales Income $ 305,000
260 Interest Income $ -
310 Cost of Sales $ 175,000
320 Wages Expense $ 11,400
330 Rent Expense $ -
335 Electricity Expense $ 700.00
340 Interest Expense $ 12,000.00
JUMLAH $ 1,090,000.00 $ 1,090,000.00
 HARDMAN PRESTIGE VEHOCLES
INCOME STATEMENT
31 January 2021

Revenue
Sales Income $ 305,000.00
Interest Income $ -

Expenses & Losses

Cost of Sales $ 175,000.00
Wages Expense $ 11,400.00
Rent Expense $ -
Electricity Expense $ 700.00
Interest Expense $ 12,000.00
Total Expenses
Profit/Loss
$ 305,000.00

$ 199,100.00
$ 105,900.00
 HARDMAN PRESTIGE VEHOCLES
JOURNAL ENTRIES
PERIODE JANUARY 2021

Tanggal Keterangan Ref Debit

Jan 31 Sales Income 251 Rp 305,000
2021 Profit or Loss Summary 240
31 Profit or Loss Summary 240 Rp 199,100
Cost of Sales 310
Wages Expense 320
Rent Expense 330
Electricity Expense 335
Interest Expense 340
31 Profit or Loss Summary 240 Rp 105,900
D. Hardman, Capital Account 201
31 D. Hardman, Capital Account 201 Rp 50,000
Drawings 230
JUMLAH Rp 660,000
 Kredit

Rp 305,000

Rp 175,000
Rp 11,400
Rp -
Rp 700
Rp 12,000

Rp 105,900

Rp 50,000
Rp 660,000
 HARDMAN PRESTIGE VEHICLES
POST-CLOSING TRIAL BALANCE
PERIODE JANUARY 2021

Acc No Acc Name Debit Kredit

100 Cash at Bank $ 300,200.00 $ -
110 Account Receivable $ 70,000.00 $ -
120 Motor Vehicle Inventory $ 355,000.00 $ -
125 Prepaid Rent $ - $ -
130 Office Equipment $ - $ -
135 Maintenance Equipment $ 115,700.00 $ -
140 Buildings $ - $ -
145 Land $ - $ -
155 Account Payable $ - $ 100,000.00
165 Wages Payable $ - $ -
170 Bank Loan $ - $ 135,000.00
201 D. Hardman, Capital Account $ - $ 605,900.00
230 Drawings $ - $ -
240 Profit or Loss Summary $ -
251 Sales Income $ - $ -
260 Interest Income $ - $ -
310 Cost of Sales $ - $ -
320 Wages Expense $ - $ -
330 Rent Expense $ - $ -
335 Electricity Expense $ - $ -
340 Interest Expense $ - $ -
JUMLAH $ 840,900.00 $ 840,900.00