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Form Kosong-1

The journal entry document records transactions between August and December that include cash receipts, equipment purchases, loan proceeds, expenses, and income allocations. Adjustment entries were made for supplies, insurance, rent, wages payable, depreciation, and other expenses. The adjusted trial balance shows account balances that will be used to prepare financial statements, including an income statement showing net income of 61,841,667 and a statement of financial position.

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91 views

Form Kosong-1

The journal entry document records transactions between August and December that include cash receipts, equipment purchases, loan proceeds, expenses, and income allocations. Adjustment entries were made for supplies, insurance, rent, wages payable, depreciation, and other expenses. The adjusted trial balance shows account balances that will be used to prepare financial statements, including an income statement showing net income of 61,841,667 and a statement of financial position.

Uploaded by

Toold 75
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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jurnal umum

J. 1
Date Account Titles and Explanation Ref. Debit Credit

agustus 12 cash 101 90,000,000


computers & printers 110 30,000,000
sampai,capital 301 120,000,000

agustus 22 supplies expense 501 1,800,000


cash 101 1,800,000

oktober 5 cash 101 2,500,000


fees earned 401 2,500,000

oktober 10 cash 101 7,500,000


fees earned 401 7,500,000

cash 101 6,000,000


unearned other income 205 6,000,000

november 10 web equipment & software 111 104,880,000


bank loan 204 84,000,000
cash 101 20,880,000

november 30 wages expense 502 9,000,000


insurance expense 505 18,000,000
cash 101 27,000,000

desember 1 cash 101 6,000,000


unearned other income 205 6,000,000

desember 10 interest expense 504 420,000


cash 101 420,000

desember 15 cash 101 5,000,000


fees earned 401 5,000,000

cash 101 4,700,000


unearned other income 205 4,700,000

desember 20 computers and printers 110 16,000,000


account payable 201 8,000,000
cash 101 8,000,000

jurnal penyesuian
TRIAL BALANCE ADJUSTMENT ADJUSTED TB INCOME STATEMENT STATEMENT OF FP
Acc No Account Titles
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11 Cash 13,100,000 13,100,000 13,100,000 -
13 Supplies 8,000,000 6,500,000 1,500,000 1,500,000 -
14 Prepaid Insurance 7,500,000 625,000 6,875,000 6,875,000 -
15 Prepaid Rent 6,966,667 6,966,667 6,966,667 -
16 Equipment 114,000,000 114,000,000 114,000,000 -
17 Accumulated Depreciation-Equipment 12,350,000 950,000 13,300,000 - 13,300,000
18 Trucks 90,000,000 90,000,000 90,000,000 -
19 Accumulated DepreciationTrucks 27,000,000 750,000 27,750,000 - 27,750,000
21 Accounts Payable 4,500,000 4,500,000 - 4,500,000
22 Wages Payable 900,000 900,000 - 900,000
31 Bahri, Capital 127,150,000 127,150,000 - 127,150,000
32 Bahri, Drawing 3,000,000 3,000,000 3,000,000 -
41 Service Revenue 155,000,000 155,000,000 155,000,000
51 Wages Expense 72,000,000 900,000 72,900,000 72,900,000
52 Rent Expense 7,600,000 6,966,667 633,333 633,333
53 Truck Expense 5,350,000 5,350,000 5,350,000
54 Depr Exp-Equipment 950,000 950,000 950,000
55 Supplies Expense 6,500,000 6,500,000 6,500,000
56 Depr Exp-Truck 750,000 750,000 750,000
57 Insurance Expense 625,000 625,000 625,000
59 Miscellaneous Expense 5,450,000 5,450,000 5,450,000

326,000,000 326,000,000 16,691,667 16,691,667 328,600,000 328,600,000 93,158,333 155,000,000 235,441,667 173,600,000
61,841,667 61,841,667
155,000,000 155,000,000 235,441,667 235,441,667
Acc No Account Titles TRIAL BALANCE
Debit Credit
101 cash 63,600,000
110 computers & printers 46,000,000
111 web equipment & software 104,880,000
201 account payable 8,000,000
204 bank loan 84,000,000
205 unearned other income 16,700,000
301 sampai, capital 120,000,000
401 fees earned 15,000,000
501 supplies expense 1,800,000
502 wages expense 9,000,000
503 utilities expense
504 interest expense 420,000
505 insurance expense 18,000,000
total 243,700,000 243,700,000

102 account receivable


103 supplies
104 prepaid insurance
110.1 acc depre of computers & printers
111.1 acc depre of vehicle
112.1 acc depre of web equipment & software
202 wages payable
203 interest payable
402 other income
507 depre exp of computers & printers
508 depre exp of vehicle
509 depre exp of web equipment & software
TOTAL
ADJUSTMENT ADJUSTED TB INCOME STATEMENT STATEMENT OF FP
Debit Credit Debit Credit Debit Credit Debit
63,600,000 63,600,000
46,000,000 46,000,000
104,880,000 104,880,000
8,000,000 -
84,000,000 -
4,200,000 12,500,000 -
120,000,000 -
15,000,000 15,000,000
400,000 1,400,000 1,400,000
3,600,000 12,600,000 12,600,000
-
294,000 714,000 714,000
16,500,000 1,500,000 1,500,000

-
400,000 400,000 - 400,000
16,500,000 16,500,000 - 16,500,000
4,600,000 - 4,600,000 -
- - -
10,488,000 - 10,488,000 -
3,600,000 - 3,600,000 -
294,000 - 294,000 -
4,200,000 - 4,200,000 4,200,000
4,600,000 4,600,000 - 4,600,000
- - -
10,488,000 10,488,000 - 10,488,000
40,082,000 40,082,000 262,682,000 262,682,000 31,302,000 19,200,000 231,380,000
12,102,000 12,102,000
31,302,000 31,302,000 243,482,000
STATEMENT OF FP
Credit
-
-
-
8,000,000
84,000,000
12,500,000
120,000,000

-
-
-
4,600,000
-
10,488,000
3,600,000
294,000

243,482,000

243,482,000
kas acc no
date description ref debit credit debit
31-Jan 13,100,000 13,100,000

Supplies acc no
date description ref debit credit debit
31-Jan 8,000,000 8,000,000
31-Jan ADJUSTMENT 6,500,000 1,500,000

prepaid insurance acc no


date description ref debit credit debit
31-Jan 7,500,000 7,500,000
31-Jan ADJUSTMENT 625,000 6,875,000

Supplies Expense acc no


date description ref debit credit debit
31-Jan ADJUSTMENT 6,500,000 6,500,000
11
credit exp 6.5 juta, supll 1.5 jt

13 sup expense 6500000


credit Supllies 6500000
inc exp =7.5/12 =625000
insurance exp 625000
prepaid ins 625000
14
credit depr exp - equipment 950000
a/d 950000

depr exp - truk 750000


a/d 750000

wages exp 900000


wages payable 900000

prepaid rent 6,966,667


rent exp 6,966,667
sw sbln 633,333.33
55
credit
11 Cash 13.100.000
13 Supplies 8.000.000
Prepaid
14 Insuranc 7.500.000
e
Equipme
16 114.000.000
nt
Accumul
ated
Deprecia
17 12.350.000
tion-
Equipme
nt
18 Trucks 90.000.000
Accumul
ated
19 Deprecia 27.000.000
tionTruc
ks
Accounts
21 4.500.000
Payable
Bahri,
31 ???
Capital
Bahri,
32 3.000.000
Drawing
Service
41 155.000.000
Revenue
Wages
51 72.000.000
Expense
Rent
52 7.600.000
Expense
Truck
53 5.350.000
Expense
Miscella
59 neous 5.450.000
Expense

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