General Journal J1 Date Account Tittle and Explanation Ref Debit
General Journal J1 Date Account Tittle and Explanation Ref Debit
General Journal J1 Date Account Tittle and Explanation Ref Debit
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
J1 4,000
Service Revenue
J1 28,000
Advertising Expense
J1 6,000
Miscellaneous Expense
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
Depreciation Expense
Accumulation Depreciation
Salaries and Wages Expense
Salaries and Wages Payable
Unearned Fees 208
Total
J2 Pancing Company
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
Rp. 323.840.000
(Rp. 273.095.000)
Rp. 50.745.000
General Journal
Supplies 126
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
29,400
Account Receivable
JI 5,550
Supplies
4,950
JI 3,600
Prepaid Insurance
9,000
JI 1,800
Land
37,500
Building
JI 1,688
Equipment
39,000
Accumulated Depreciation - Equipment
JI 900
Account Payable
9,750
Unearned Rent Revenue
11,100
JI 6,150
Salaries and Wages Payable
JI 600
Interest Payable
JI 900
Mortgage Payable
120,000
Share Capital - Ordinary
150,000
Dividends
7,500
Rent Revenue
120,000
JI 6,150
JI 5,550
Maintenance and Repairs Expense
5,400
Supplies Expense
JI 3,600
Depreciation Expense
JI 2,588
Interest Expense
JI 900
Insurance Expense
JI 1,800
Salaries and Wages Expense
76,500
JI 600
Utilities Expense
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
$0
$ 26.212
($ 7.500)
$ 18.712
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