SALON CANTIK

WORKSHEET
Dec-18

Trial Balance Adjustment Adjusted Trial Balance Income Summary Balance Sheet
Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank 55,400,000 - 1,150,000 - 56,550,000 - - - 56,550,000
1-1200 Petty Cash 200,000 - - - 200,000 - - - 200,000
1-1300 Accounts Receivable 4,500,000 - - - 4,500,000 - - - 4,500,000
1-1400 Allowance for Doubtful Debt - 3,300,000 - - - 3,300,000 - - 3,300,000
1-1500 Supplies 10,350,000 - - 2,350,000 8,000,000 - - - 8,000,000
1-1600 Prepaid Insurance 7,500,000 - - 1,500,000 6,000,000 - - - 6,000,000
1-1700 Prepaid Rent 24,000,000 - - 1,000,000 23,000,000 - - - 23,000,000
1-2100 Equiptment at Cost 19,500,000 - - - 19,500,000 - - - 19,500,000
1-2110 Equiptment Accumulated Depr. - 6,500,000 - 800,000 - 7,300,000 - - 7,300,000
2-1100 Accounts Payable - 8,800,000 - - - 8,800,000 - - 8,800,000
2-1200 Accruad expenses - - - - - - - - - -
2-2100 Bank Permata Loan - 5,000,000 - - - 5,000,000 - - 5,000,000
3-1100 Indah Capital - 50,000,000 - - - 50,000,000 - - 50,000,000
3-1200 Indah Drawing 13,500,000 - - - 13,500,000 - - - 13,500,000
4-1100 Fees Income - 121,000,000 - - - 121,000,000 121,000,000 - -
6-1000 Advertising expense 5,150,000 - - - 5,150,000 - 5,150,000 - -
6-1100 Water, Electricity & Telp expense 12,900,000 - - - 12,900,000 - 12,900,000 - -
6-1200 Office Supplies expense 4,950,000 - 2,350,000 - 7,300,000 - 7,300,000 - -
6-1300 Doubtful Debts expense 1,500,000 - - - 1,500,000 - 1,500,000 - -
6-1400 Depreciation expense 6,500,000 - 800,000 - 7,300,000 - 7,300,000 - -
6-1500 Insurance expense 3,500,000 - 1,500,000 - 5,000,000 - 5,000,000 - -
6-1600 Rent expense 4,500,000 - 1,000,000 - 5,500,000 - 5,500,000 - -
6-1700 Wages & Salaries expense 20,100,000 - - - 20,100,000 - 20,100,000 - -
6-1800 Other Operating expense 1,750,000 - - - 1,750,000 - 1,750,000 - -
8-1000 Interest Revenue - 3,800,000 - - - 3,800,000 3,800,000 - -
9-1100 Interest Expense 2,000,000 - - 1,250,000 750,000 - 750,000 - -
9-1200 Bank Service Charge 600,000 - 100,000 - 700,000 - 700,000 - -
TOTAL 198,400,000 198,400,000 6,900,000 6,900,000 199,200,000 199,200,000 67,950,000 124,800,000 131,250,000 74,400,000
INCOME SUMMARY 56,850,000 56,850,000
124,800,000 124,800,000 131,250,000 131,250,000