No.

Akun Nama Perkiraan Debit credit Date Account Title

111 Cash 1 Prepaid rent
112 Account Receivable 350
113 Supplies 200 5 Cash
114 Prepaid Rent 0
115 Prepaid Advertising 0
121 Equipment 210 15 utilities Expenses
122 Land 100
211 Account Payable 700
221 Unearned Revenue 0 18 Supplies
311 Share Capital 1500
312 Dividend
411 Service Revenue 410 20 Cash
611 Supplies expense
711 Advertising expenses
712 Utilities expenses 25 account payable
713 Salaries expenses
714 rent expenses
860 2610

Maka Nilai Cash Adalah 1750

Account Title Ref Debit Credit
Prepaid rent 114 600 dr Cash Cr
Cash 111 600 SA 1750 600 1
111 1000 5 1000 500 25
Unearned Revenu 212 1000 20 450
2100
utilities Expenses 511 100 dr Prepaid Rent Cr
Account Payable 111 100 SA 0
1 600
113 500
Account Payable 211 500
dr Account Receivable Cr
111 450 SA 350
Service Revenue 411 450

account payable 211 500

Cash 111 500 dr Supplies Cr
3150 3150 SA 200
18 500

700

dr Prepaid Advertising Cr
SA 0

dr Service Revenue Cr
SA 410
450 20

860
dr Equipment Cr dr Supplies expense
SA 210

dr Land Cr
SA 100 dr Advertising expenses

dr Account Payable Cr
25 500 700 SA dr Utilities expenses
100 15 15 100
500 18
800

dr Unearned Revenue Cr
0 SA

1000 5 dr rent expenses

Share Capital
1500 SA

dr Dividend Cr
 Date
Cr TRIAL BALANCE
No. Akun Nama Perkiraan DEBIT CREDIT
111 Cash 2100
112 Account Receivable 350
113 Supplies 700
114 Prepaid Rent 600
Cr 115 Prepaid Advertising 0
121 Equipment 210
122 Land 100
211 Account Payable 800
221 Unearned Revenue 1000
Cr 311 Share Capital 1500
312 Dividend 0
411 Service Revenue 860
611 Supplies expense 0
711 Advertising expenses 0
712 Utilities expenses 100
713 Salaries expenses 0
714 rent expenses
Cr 0
4160 4160
Account Title Ref Debit Credit
Rent Expense 100
Prepaid rent 100
600/6 bulan 100
unearned revenue 800
Service revenue 800
1000/10 100
Salaries and wage expense 420
Salaries and wage Payable 420
21x 20
Account Payable 100
Cash 100

Dividend 100
cash 100

Depreciation expense 10
Accumulated Depreciation 10

210-10/20 10
 Trial Balance Adjustments Adjusted Trial Balance
Account Titles
Debit Credit Debit Credit Debit
Cash 2,100 200 1,900
Account Receivable 350 350
Supplies 700 700
Prepaid Rent 600 100 500
Prepaid Advertising - -
Equipment 210 210
Land 100 100
Account Payable 800 100
Unearned Revenue 1,000 800
Share Capital 1,500
Dividend - 100 100
Service Revenue 860 800
Supplies expense - -
Advertising expense - -
Utilities expenses 100 100
Salaries expenses - -
rent expenses - 100 100
Salaries and wage expense 420 420
Salaries and wage Payable 420
Depreciation Expense 10 10
Accumulation Accumulated Depreciation 10
Total 1,530 1,530 4,490
justed Trial Balance Income Statement Balance
Credit Debit Credit Debit Credit
1,900
350
700
500
-
210
100
700 700
200 200
1,500 1,500
100
1,660 1,660
-
-
100
-
100
420
420 420
10
10 10
4,490 630 1,660 3,860 2,830
1,030 1,030
1,660 1,660 3,860 3,860