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    General Journal J1 Date Account Tittle and Explanation Ref Debit

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    Osing kertarajasa
    The document appears to be a general journal recording transactions that occurred on January 31, 2018. It includes debits and credits to various accounts such as cash, accounts receivable, supplies, prepaid rent, equipment, accounts payable, share capital, retained earnings, dividends, and various revenue and expense accounts. The total debits equal the total credits of Rp. 107,400.

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    General Journal J1 Date Account Tittle and Explanation Ref Debit

    Uploaded by

    Osing kertarajasa
    13 views31 pages
    The document appears to be a general journal recording transactions that occurred on January 31, 2018. It includes debits and credits to various accounts such as cash, accounts receivable, supplies, prepaid rent, equipment, accounts payable, share capital, retained earnings, dividends, and various revenue and expense accounts. The total debits equal the total credits of Rp. 107,400.

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    The document appears to be a general journal recording transactions that occurred on January 31, 2018. It includes debits and credits to various accounts such as cash, accounts receivable, supplies, prepaid rent, equipment, accounts payable, share capital, retained earnings, dividends, and various revenue and expense accounts. The total debits equal the total credits of Rp. 107,400.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    13 views31 pages

    General Journal J1 Date Account Tittle and Explanation Ref Debit

    Uploaded by

    Osing kertarajasa
    The document appears to be a general journal recording transactions that occurred on January 31, 2018. It includes debits and credits to various accounts such as cash, accounts receivable, supplies, prepaid rent, equipment, accounts payable, share capital, retained earnings, dividends, and various revenue and expense accounts. The total debits equal the total credits of Rp. 107,400.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 31

    General Journal J1

    Account Tittle and Explanation Ref Debit


    Date

    Jan, 31 Advertising Expense 2,000


    2018 Cash
    Supplies 8,000
    Account Payable
    Miscellaneous Expense 3,400
    Cash
    Cash 26,000
    Account Receivable
    Account Payable 30,000
    Cash
    Cash 10,000
    Account Receivable 18,000
    Service Revenue
    Wages and Salaries Expanse 6,000
    Cash
    Dividend 4,000
    Cash
    Total 107,400
    J1

    Credit

    Date

    2,000 2018
    Jan,
    8,000 31

    3,400

    26,000

    30,000

    Date
    28,000
    2018
    6,000 Jan, 1
    31
    4,000
    107,400

    Date

    2018
    Jan, 1
    31

    Date

    2018
    Jan, 1

    Date

    2018
    Jan, 1

    Date

    2018
    Jan, 1
    31

    Date

    2018
    Jan, 1

    Date

    2018
    Jan, 1

    Date

    2018
    Jan, 31

    Date

    2018
    Jan, 31

    Date

    2018
    Jan, 31
    W

    Date

    2018
    Jan, 31

    Date

    2018
    Jan, 31
    General Ledger
    Cash

    Description Ref Debit Credit

    Beginning Balance 16,000


    J1 2,000
    J1 3,400
    J1 26,000
    J1 30,000
    J1 10,000
    J1 6,000
    J1 4,000
    Account Receivable

    Description Ref Debit Credit

    Beginning Balance 30,000


    J1 26,000
    J1 18,000
    Supplies

    Description Ref Debit Credit

    Beginning Balance 26,000


    J1 8,000
    Prepaid Rent

    Description Ref Debit Credit

    Beginning Balance 6,000


    Equipment

    Description Ref Debit Credit


    Beginning Balance 42,000
    Account Payable

    Description Ref Debit Credit

    Beginning Balance 38,000


    J1 8,000
    J1 30,000
    Share Capital Ordinary

    Description Ref Debit Credit

    Beginning Balance 60,000


    Retained Earnings

    Description Ref Debit Credit

    Beginning Balance 22,000


    Dividend

    Description Ref Debit Credit

    J1 4,000
    Service Revenue

    Description Ref Debit Credit

    J1 28,000
    Advertising Expense

    Description Ref Debit Credit


    J1 2,000
    Wages and Salaries Expense

    Description Ref Debit Credit

    J1 6,000
    Miscellaneous Expense

    Description Ref Debit Credit

    J1 3,400
    Balance
    Debit Credit

    16,000
    14,000
    10,600
    36,600
    6,600
    16,600
    10,600
    6,600

    Balance
    Debit Credit

    30,000
    4,000
    22,000

    Balance
    Debit Credit

    26,000
    34,000

    Balance
    Debit Credit

    6,000

    Balance
    Debit Credit
    42,000

    Balance
    Debit Credit

    38,000
    46,000
    16,000

    Balance
    Debit Credit

    60,000

    Balance
    Debit Credit

    22,000

    Balance
    Debit Credit

    4,000

    Balance
    Debit Credit

    28,000

    Balance
    Debit Credit
    2,000

    Balance
    Debit Credit

    6,000

    Balance
    Debit Credit

    3,400
    Computer Repair Service, Inc
    Trial Balance
    2018, January 31 st
    Description Debit Kredit
    Cash $ 6.600
    Account Receivable $22,000
    Supplies $34,000
    Prepaid Rent $6,000
    Equipment $42,000
    Account Payable $16.000
    Share Capital - Ordinary $60,000
    Retained Earnings $22,000
    Dividend $4,000
    Service Revenue $28,000
    Advertising Expense $2,000
    Wages and Salaries Expense $6,000
    Miscellaneous Expense $3,400
    Total $ 126.000 $ 126.000
    General Journal

    Account Tittle and Explanation Ref


    Date
    Adjusting Entries

    Apr, 30 Supplies Expense


    2019 Supplies 126

    Account Receivable 112

    Fee Earned 429

    Depreciation Expense
    Accumulation Depreciation
    Salaries and Wages Expense
    Salaries and Wages Payable
    Unearned Fees 208

    Fee Earned 429

    Total
    J2 Pancing Company

    Debit Credit Income Statement Before Adjusted


    For The Month Ended, 2019 April 30

    5,820,000
    5,820,000 Earned:
    3,900,000 Fee Earned
    3,900,000 Expense:
    3,000,000 Wages Expense
    3,000,000 Rent Expense
    2,475,000 Utilities Expense
    2,475,000 Miscellaneous Expense
    14,140,000 Total Expense
    14,140,000 Net Income
    29,335,000 29,335,000
    Pancing Company
    Income Statement Before Adjusted
    or The Month Ended, 2019 April 30th
    Debit Credit

    Rp. 305.800.000

    Rp. 157.800.000

    55,000,000
    42,000,000
    7,000,000
    (Rp. 261.800.000)
    Rp. 44.000.000
    Pancing Company
    Income Statement After Adjusted
    For The Month Ended, 2019 April 30th
    Debit

    Earned:
    Fee Earned (305.800.000 + 3.900.000 + 14.140.000)
    Expense:
    Supplies Expense Rp. 5.820.000

    Depreciation Expense 3,000,000

    Wages Expense (157.800.000 + 2.475.000) 160,275,000


    Rent Expense 55,000,000
    Utilities Expense 42,000,000
    Miscellaneous Expense 7,000,000
    Total Expense
    Net Income
    Credit

    Rp. 323.840.000

    (Rp. 273.095.000)

    Rp. 50.745.000
    General Journal

    Account Tittle and Explanation Ref


    Date
    Adjusting Entries

    August, 31 Insurance Expense (600 * 3) 722

    2019 Prepaid Insurance 130

    Supplies Expense (4.950 - 1.350) 631

    Supplies 126

    Depreciation Expense 711

    Accumulated Depreciation - Building (6.750 * 3/12 ) 144

    Accumulated Depreciation - Equipment (3.600 * 3/12) 158

    Unearned Rent Revenue 208

    Rent Revenue 429

    Salaries and Wages Expense 726

    Salaries and Wages Payable 212

    Account Receivable 112

    Rent Revenue 429

    Interest Expense (120.000 * 9% * 1/12) 718

    Interest Payable 230

    Total
    nal JI

    Debit Credit

    Date
    1,800
    1,800 2019
    3,600 August, 31
    3,600
    2,588
    Date
    1,688
    900 2019
    6,150 August, 31
    6,150
    600
    Date
    600
    5,550 2019
    5,550 August, 31
    900
    900
    21,188 21,188
    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31
    A

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31
    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31
    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31

    Date

    2019
    August, 31
    General Ledger
    Cash

    Decsription Ref Debit Credit

    29,400
    Account Receivable

    Decsription Ref Debit Credit

    JI 5,550
    Supplies

    Decsription Ref Debit Credit

    4,950
    JI 3,600
    Prepaid Insurance

    Decsription Ref Debit Credit

    9,000
    JI 1,800
    Land

    Decsription Ref Debit Credit

    37,500
    Building

    Decsription Ref Debit Credit


    187,500
    Accumulated Depreciation - Building

    Decsription Ref Debit Credit

    JI 1,688
    Equipment

    Decsription Ref Debit Credit

    39,000
    Accumulated Depreciation - Equipment

    Decsription Ref Debit Credit

    JI 900
    Account Payable

    Decsription Ref Debit Credit

    9,750
    Unearned Rent Revenue

    Decsription Ref Debit Credit

    11,100
    JI 6,150
    Salaries and Wages Payable

    Decsription Ref Debit Credit

    JI 600
    Interest Payable

    Decsription Ref Debit Credit

    JI 900
    Mortgage Payable

    Decsription Ref Debit Credit

    120,000
    Share Capital - Ordinary

    Decsription Ref Debit Credit

    150,000
    Dividends

    Decsription Ref Debit Credit

    7,500
    Rent Revenue

    Decsription Ref Debit Credit

    120,000
    JI 6,150
    JI 5,550
    Maintenance and Repairs Expense

    Decsription Ref Debit Credit

    5,400
    Supplies Expense

    Decsription Ref Debit Credit

    JI 3,600
    Depreciation Expense

    Decsription Ref Debit Credit

    JI 2,588
    Interest Expense

    Decsription Ref Debit Credit

    JI 900
    Insurance Expense

    Decsription Ref Debit Credit

    JI 1,800
    Salaries and Wages Expense

    Decsription Ref Debit Credit

    76,500
    JI 600
    Utilities Expense

    Decsription Ref Debit Credit

    14,100
    No. 101
    Balance For The
    Debit Credit

    Revenue:
    29,400 Rent Revenue
    No. 102
    Balance Expense:
    Debit Credit Maintenance and Repairs Expense
    Supplies Expense
    5,550 Depreciation Expense
    No. 126 Interest Expense
    Balance Insurance Expense
    Debit Credit Salaries and Wages Expense
    Utilities Expense
    4,950 Total Expense
    1,350 Net Income
    No. 130
    Balance
    Debit Credit R
    For The

    9,000
    7,200 Retained Earnings, August 1st
    No. 140 Add: Net Income
    Balance Less : Dividens
    Debit Credit Retained Earning, August 31st

    37,500
    No. 143 Sta
    Balance
    Debit Credit
    Assets
    187,500 Cash
    No. 144 Account Receivable
    Balance Supplies
    Debit Credit Prepaid Insurance
    Land
    1,688 Building
    No. 157 Accumulated Depreciation - Building
    Balance Equipment
    Debit Credit Accumulated Depreciation - Equipment
    Total Assets
    39,000
    No. 158 Liability and Equity
    Balance Liability:
    Debit Credit Account Payable
    Unearned Rent Revenue
    900 Salaries and Wages Payable
    No. 201 Interest Payable
    Balance Mortgage Payable
    Debit Credit Total Liability

    9,750 Equity:
    No. 208 Share Capital - Ordinary
    Balance Retained Earning
    Debit Credit Total Equity
    Total Liability and Equity
    11,100
    4,950
    No. 212
    Balance
    Debit Credit

    600
    No. 230
    Balance
    Debit Credit

    900
    No. 275
    Balance
    Debit Credit

    120,000
    No. 311
    Balance
    Debit Credit

    150,000
    No. 332
    Balance
    Debit Credit

    7,500
    No. 429
    Balance
    Debit Credit

    120,000
    126,150
    131,700
    No. 622
    Balance
    Debit Credit

    5,400
    No. 631
    Balance
    Debit Credit

    3,600
    No. 711
    Balance
    Debit Credit

    2,588
    No. 718
    Balance
    Debit Credit

    900
    No. 722
    Balance
    Debit Credit

    1,800
    No. 726
    Balance
    Debit Credit

    76,500
    77,100
    No. 732
    Balance
    Debit Credit

    14,100
    PT. Andara Jaya, TBK
    Income Statement
    For The Month Ended, 2019 August 31st
    Debit Credit

    $ 131.700

    $ 5.400
    3,600

    2,588
    900

    1,800
    77,100
    14,100
    ($ 105.488)

    $ 26.212

    PT. Andara Jaya, TBK


    Retained Earnings Statement
    For The Month Ended, 2019 August 31st
    Debit Credit

    $0
    $ 26.212
    ($ 7.500)

    $ 18.712

    PT. Andara Jaya, TBK


    Statement Of Financial Position
    2019 August 31st
    $ 29.400
    5,550
    1,350
    7,200
    37,500

    187,500
    -1,688
    39,000
    -900
    $ 304.912

    $ 9.750
    4,950
    600
    900
    120,000
    $136.200

    150,000
    18,712
    $ 168.712
    $ 304.912

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