Journal

HANIF SYAMSUDIN ASSETS LIST FOR THE MONTH ENDED NOVEMBER 30, 2013 ASSETS CURRENT ASSETS 101 Cash 102 Accounts Receivable 103 Supplies papers (500) pencils (2) pens (2) pulse ruler eraser markers (3) parfum facial cream lotion soap (3) Deodorant toth paste shampo cajuput oil mat TOTAL SUPPLIES 104 Prepaid Boarding House Rent TOTAL CURRENT ASSETS FIXED ASSETS 105 bicycle 106 Equipment handphone (2) handphone silicon glasses arloji printer charger flash disk bluetoth hit mat bag pencil case food case wallet scissors Rp 1,600,000 Rp 27,000 Rp 1,000,000 Rp 150,000 Rp 50,000 Rp 30,000 Rp 68,000 Rp 15,000 Rp 14,000 Rp 140,000 Rp 6,000 Rp 12,000 Rp 25,000 Rp 4,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 36,000 6,000 5,000 42,000 2,500 1,000 8,000 14,000 140,000 15,000 9,000 11,400 7,000 12,000 11,500 4,800 Rp Rp

535,600 63,500

325,200 3,300,000

Rp

800,000

hanger wood calender polish brush bucket TOTAL 107 Textiles jacket white shirts (3) blue shirt Batiks (2) red shirt (3) white t-shirts (4) black t-shirts (2) brown t-shirts (2) grey t-shirt cotton muslim shirt red seath (sarung) green seath cap sadjadah black pants (3) blue jeans (2) black jeans grey jeans training hot pants (3) short pants (4) singlets (10) underwear (10) white sock black sock (2) towel gombal bed linen TOTAL 108 Book Al-Quran binder text book printed book (26) TOTAL TOTAL FIXED ASSETS TOTAL ASSETS

Rp Rp Rp Rp Rp

24,000 10,000 11,000 4,000 32,000 Rp 3,222,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

72,000 165,000 245,500 142,000 221,000 120,000 120,000 80,000 40,000 45,000 64,000 45,000 55,000 45,000 110,000 240,000 150,000 100,000 100,000 40,000 75,000 120,000 160,000 120,000 12,000 24,000 45,000 11,000 82,000 Rp 2,848,500

Rp Rp Rp Rp

40,000 22,000 3,200 532,000 Rp 597,200

Ledger

Adjusted Balance

Work Sheet

Financial Report
ACCOUNT LIST

ER 30, 2013 Current Assets 101 Cash 102 Accounts Receivable 103 Supplies 104 Prepaid Boarding House Rent Fixed Assets 105 bicycle 106 Equipment 107 Textiles 108 Book Current Liabilities 201 Accounts Payable 202 Notes Payable 203 Utilities Payable 204 Laundry Payable Owner's Equity 301 Hanif Syamsudin, Capital 302 Hanif Syamsudin, Drawing Revenue 401 402 Expense 501 502 503 504 505 506 507 508 509 510 511 512 599

Rp

4,224,300

Rp 7,467,700 Rp 11,692,000

OUNT LIST

Revenue Monthly income Fees Earned Expense Breakfast expense Lunch expense Dinner expense Bread expense Noodles expense Fruit expense Snack expense Water expense Rent expense Utilities expense Laundry expense Supplies expense Miscellaneous expense

Account List

Ledger Adjusted Balance

Work Sheet Financial Report

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Post Ref.

Date 2013 Nov

Description General Entries 1 Cash Monthly Income Receive a monthly income 1 Breakfast Expense Cash Eat breakfast 1 Bread Expense Cash Buy bread 1 Bread Expense Accounts Payable Buy bread on account 1 Supplies Cash Buy supplies 1 Noodles expense Cash Buy noodles 1 Textiles Cash Buy a cloth 1 Snack Expense Cash Buy snack 2 Breakfast Expense Cash Eat breakfast 2 Lunch Expense

101 401

501 101

504 101

504 201

103 101

505 101

107 101

507 101

501 101

502

Cash Eat lunch 3 Breakfast Expense Cash Eat breakfast 3 Dinner Expense Cash Eat dinner 4 Cash Noodles expense Sell noodles 4 Lunch Expense Cash Eat lunch 4 Miscellaneous Expense Cash Paid shoes service 4 Bread Expense Cash Buy bread 5 Breakfast Expense Cash Eat breakfast 5 Lunch Expense Cash Eat lunch 5 Miscellaneous Expense Cash Paid fotocopy 6 Account Receivable Fees Earned Record fees earned from selling noodles 6 Accounts Payable Cash Paid cash to creditor for a bread 6 Lunch Expense Cash Eat lunch

101

501 101

503 101

101 505

502 101

599 101

504 101

501 101

502 101

599 101

102 402

201 101

502 101

7 Breakfast Expense Cash Eat breakfast 7 Snack Expense Cash Buy snack

501 101

507 101

SUDIN

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Page 1 Debit Credit Date 2013 Nov Rp 1,000,000 Rp 1,000,000 7

AL 2013

Rp

5,000 Rp 5,000

Rp

2,000 Rp 2,000

Rp

2,000 Rp 2,000

Rp

30,000 Rp 30,000

Rp

15,000 Rp 15,000

Rp

88,500 Rp 88,500

Rp

1,000 Rp 1,000

Rp

5,000 Rp 5,000

Rp

10,000

Rp

10,000

Rp

6,500 Rp 6,500

10

Rp

7,000 Rp 7,000

10

Rp

3,400 Rp 3,400

10

Rp

5,500 Rp 5,500

11

Rp

4,500 Rp 4,500

11

Rp

2,000 Rp 2,000

11

Rp

7,000 Rp 7,000

11

Rp

4,500 Rp 4,500

12

Rp

1,000 Rp 1,000

12

Rp

3,500 Rp 3,500

12

Rp

2,000 Rp 2,000

12

Rp

4,000 Rp 4,000

13

Rp

6,500 Rp 6,500

14

Rp

2,000 Rp 2,000

14

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Page 2 Description General Entries Lunch Expense Cash Eat lunch Breakfast Expense Cash Eat breakfast Snack Expense Cash Buy snack Bread Expense Cash Buy bread Dinner Expense Cash Eat dinner Account Receivable Cash 502 101 Rp 4,500 Rp 4,500 Post Ref. Debit Credit

501 101

Rp

4,500 Rp 4,500

507 101

Rp

2,000 Rp 2,000

504 101

Rp

2,000 Rp 2,000

503 101

Rp

5,000 Rp 5,000

102 101

Rp

5,000 Rp 5,000

Breakfast Expense Cash Eat breakfast Cash Account Receivable Receive cash on account Lunch Expense Cash Eat lunch Dinner Expense

501 101

Rp

5,000 Rp 5,000

101 102

Rp

5,000 Rp 5,000

502 101

Rp

5,000 Rp 5,000

503

Rp

4,500

Cash Eat dinner Breakfast Expense Cash Eat breakfast Dinner Expense Cash Eat dinner Supplies Cash Buy supplies Snack Expense Cash Buy snack Breakfast Expense Cash Eat breakfast Bread Expense Cash Buy bread Miscellaneous Expense Cash

101

Rp

4,500

501 101

Rp

5,000 Rp 5,000

503 101

Rp

5,000 Rp 5,000

103 101

Rp

4,000 Rp 4,000

507 101

Rp

2,000 Rp 2,000

501 101

Rp

7,000 Rp 7,000

504 101

Rp

2,000 Rp 2,000

599 Rp 101

1,000 Rp 1,000

Supplies Cash Buy supplies Noodles expense Cash Buy noodles Breakfast Expense Cash Eat breakfast Lunch Expense Cash Eat lunch Lunch Expense Cash Eat lunch

103 Rp 101

23,400 Rp 23,400

505 Rp 101

3,400 Rp 3,400

501 Rp 101

8,000 Rp 8,000

502 Rp 101

5,000 Rp 5,000

502 Rp 101

10,000 Rp 10,000

Cash Cash Eat breakfast Fruit Expense Cash

501 Rp 101

4,500 Rp 4,500

506 Rp 101

1,000 Rp 1,000

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Post Ref.

Date 2013 Nov 14 Dinner Expense Cash Eat dinner 15 Snack Expense Cash Buy snack 15 Account Receivable Cash

Description General Entries

Debit

503 101

Rp

7,000

507 101

Rp

4,000

102 101

Rp

8,000

15 Cash Account Receivable Receive cash on account 15 Lunch Expense Cash Eat lunch 16 Breakfast Expense Cash Eat breakfast 16 Lunch Expense Cash Eat lunch 17 Utilities Expense Cash

101 102

Rp

2,000

502 101

Rp

6,000

501 101

Rp

5,000

502 101

Rp

8,000

510 101

Rp

90,000

17 Account Receivable Cash

102 101

Rp

50,000

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Page 3 Credit Date 2013 Nov Rp 7,000 Description General Entries Post Ref.

Rp

4,000

Rp

8,000

Rp

2,000

Rp

6,000

Rp

5,000

Rp

8,000

Rp

90,000

Rp

50,000

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

AMSUDIN

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Page 4 Debit Credit Date 2013 Nov Rp -

NAL ER 2013

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

HANIF SYAMSUDIN JOURNAL NOVEMBER 2013 Page 5 Description General Entries Post Ref. Debit Credit

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

HANIF SYAMSUDIN ADJUSTING JOURNAL FOR THE MONTH ENDED NOVEMBER 31, 2013

Date 2013 Nov

Description Adjusting Entries Supplies Expense Supplies Supplies used Rp Rent Expense Prepaid Boarding House Rent Rent expired during November Rp Utilities Expense Utilities Payable Energy and wifi expired during Nov 16 -30 Laundry Expense Laundry Payable Laundry expire during Nov 16-30

Debit

300,000

45,000

1, 2013

Credit

Rp

Rp

300,000

Rp

45,000

Rp

Account List
Cash Date 2013 Nov Item 1 Balance 1 1 1 1 1 1 1 1 2 2 3 3 4 4 4 4 5 6 6 6 6 7 7 7 8 8 8 8 8 9 9 9 9 10 10 10 11 11 11 11 12 12

Journal

Adjusted Balance

Work Sheet

Financial Report
Account No 101 Balance Debit

Post Ref. ~

Debit

Credit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Rp 50,000 1 Rp 1,000,000 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 3,400 1 Rp 1 Rp 1 Rp Rp 1 Rp 1 1 Rp 1 Rp 1 Rp 1 Rp 1 Rp 2 Rp Rp 2 Rp 2 2 Rp 2 Rp 2 Rp 2 Rp 2 5000 2 Rp Rp 2 Rp 2 2 Rp 2 Rp 2 Rp 2 Rp 2 Rp 2 Rp Rp 2 Rp 2

5,000 2,000 30,000 15,000 15,000 88,500 1,000 5,000 10,000 6,500 7,000 5,500 4,500 2,000 7,000 4,500 1,000 2,000 4,000 6,500 2,000 4,500 4,500 2,000 2,000 5,000 5,000 5,000 5,000 4,500 5,000 5,000 4,000 2,000 7,000 2,000 1,000 23,400 3,400

50,000 1,050,000 1,045,000 1,043,000 1,013,000 998,000 983,000 894,500 893,500 888,500 878,500 872,000 865,000 868,400 862,900 858,400 856,400 849,400 844,900 843,900 841,900 837,900 831,400 829,400 824,900 820,400 818,400 816,400 811,400 806,400 801,400 806,400 801,400 796,900 791,900 786,900 782,900 780,900 773,900 771,900 770,900 747,500 744,100

12 12 13 14 14 14 15 15 15 15 16 16 16 17 17

2 2 2 2 2 3 3 3 3 Rp 3 3 3 3 3 3

Rp Rp Rp Rp Rp Rp Rp Rp 2,000 Rp Rp Rp Rp Rp Rp

8,000 5,000 10,000 4,500 1,000 7,000 4,000 8,000 6,000 5,000 4,000 8,000 90,000 50,000

TOTAL CASH

Rp 1,060,400 Rp

524,800

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

736,100 731,100 721,100 716,600 715,600 708,600 704,600 696,600 698,600 692,600 687,600 683,600 675,600 585,600 535,600 535,600 535,600 535,600 535,600 535,600 535,600 535,600 535,600 535,600

Balance Adjusting Closing Reversing

Month Jan Feb Mar Apr Mei Jun Jul Aug Sep Oct Nov Dec Year 2013 2014 2015 2016 2017 2018

2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036

Financial Report
Account No 101 Balance Credit Accounts Receivable Date 2013 Nov 6 8 9 15 15 17 TOTAL Item Post Ref. 1 2 2 3 3 3 Rp Rp Rp Rp Rp Rp Debit 3,500 5,000 8,000 2,000 50,000 8,500

Supplies Date 2013 Nov Item 1 Balance 1 10 12 TOTAL ~ Post Ref. Rp 1 Rp 2 Rp 2 Rp Rp Debit 267,800 30,000 4,000 23,400 297,800

Prepaid Boarding House Rent Date 2013 Nov Item 1 Balance TOTAL ~ Post Ref. Rp Rp Debit 3,300,000 3,300,000

Bicycle Date 2013 Nov Item 1 Balance TOTAL ~ Post Ref. Rp Rp Debit 800,000 800,000

Equipment Date 2013 Nov Item 1 Balance TOTAL ~ Post Ref. Rp Rp Debit 3,222,000 3,222,000

Textiles Date 2013 Nov Item 1 Balance 1 TOTAL ~ Post Ref. Rp 1 Rp Rp Debit 2,760,000 88,500 2,848,500

Book Date 2013 Nov Item 1 Balance TOTAL ~ Post Ref. Rp Rp Debit 597,200 597,200

Credit Rp Rp 5,000 Rp Rp Rp Rp Rp - Rp

Rp

Rp

Account No 102 Balance Debit Credit 3,500 8,500 3,500 11,500 13,500 63,500 63,500 63,500

Accounts Payable Date 2013 Nov 1 6 TOTAL

Notes Payable Date 2013 Nov TOTAL

Credit Rp Rp Rp Rp Rp - Rp

Rp

Account No 103 Balance Debit Credit 267,800 297,800 301,800 325,200 325,200 325,200

Utilities Payable Date 2013 Nov TOTAL

Credit

Rp

Account No 104 Balance Debit Credit Rp 3,300,000 Rp 3,300,000 - Rp 3,300,000

Laundry Payable Date 2013 Nov TOTAL

Credit

Rp

Account No 105 Balance Debit Credit Rp 800,000 Rp 800,000 - Rp 800,000

Hanif Syamsudin, Capital Date 2013 Nov 1 TOTAL

Credit

Rp

Account No 106 Balance Debit Credit Rp 3,222,000 Rp 3,222,000 - Rp 3,222,000

Hanif Syamsudin, Drawing Date 2013 Nov TOTAL

Credit

Rp

Account No 107 Balance Debit Credit Rp 2,760,000 Rp 2,848,500 - Rp 2,848,500

Monthly Income Date 2013 Nov 1 TOTAL

Credit

Rp

Account No 108 Balance Debit Credit Rp 597,200 Rp 597,200 - Rp 597,200

Fees Earned Date 2013 Nov 6 TOTAL

Accounts Payable Item Post Debit Ref. 1 Rp 1 Rp 2,000 Credit 2,000 Debit

Account No 201 Balance Credit Rp 2,000 Rp Rp -

TOTAL

Item

Post Ref.

Debit

Credit

Debit

TOTAL

Rp

- Rp

Account No 202 Balance Credit Rp Rp Rp -

Utilities Payable Item Post Ref. Debit Credit Debit

TOTAL

Rp

- Rp

Account No 203 Balance Credit Rp Rp Rp -

Laundry Payable Item Post Ref. Debit Credit Debit

TOTAL

Rp

- Rp

Account No 204 Balance Credit Rp Rp Rp -

Hanif Syamsudin, Capital Item Balance TOTAL Post Ref. ~ Rp Debit Rp Credit 10,980,000 Debit

- Rp 10,980,000

Account No 301 Balance Credit Rp 10,980,000 Rp 10,980,000 Rp 10,980,000

Hanif Syamsudin, Drawing Item Post Ref. Debit Credit Rp Rp - Rp Debit

TOTAL

Rp

- Rp

Account No 302 Balance Credit -

Monthly Income Item Post Ref. 1 Rp Debit Rp - Rp Credit 1,000,000 1,000,000 Debit

TOTAL

Account No 401 Balance Credit Rp 1,000,000 Rp 1,000,000 Rp 1,000,000

Item

Post Ref. 1 Rp

Debit Rp - Rp

Credit 3,500 3,500

Debit

TOTAL

Account No 402 Balance Credit Rp 3,500 Rp 3,500 Rp 3,500

Breakfast Expense Date 2013 Nov 1 2 3 5 7 8 9 10 11 12 14 16 Item Post Ref. 1 1 1 1 1 2 2 2 2 2 2 3 Debit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 5,000 5,000 6,500 7,000 6,500 4,500 5,000 5,000 7,000 8,000 4,500 5,000 Credit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp - Rp

Account No 501 Balance Debit 5,000 10,000 16,500 23,500 30,000 34,500 39,500 44,500 51,500 59,500 64,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000 69,000

TOTAL BREAKFAST

Rp

69,000 Rp

Bread Expense Date 2013 Nov 1 4 8 11 TOTAL Item Post Ref. 1 1 2 2 Debit Rp Rp Rp Rp Rp 2,000 2,000 2,000 2,000 8,000 Rp Credit Rp Rp Rp Rp Rp - Rp

Account No 504 Balance Debit 2,000 4,000 6,000 8,000 8,000 8,000

Snack Expense Date 2013 Nov Nov 1 7 8 11 15 TOTAL Item Post Ref. 1 1 2 2 3 Debit Rp Rp Rp Rp Rp Rp 1,000 2,000 2,000 2,000 4,000 5,000 Rp Credit Rp Rp Rp Rp Rp Rp - Rp

Account No 507 Balance Debit 1,000 3,000 5,000 7,000 11,000 11,000 11,000

Utilities Expense Date 2013 Nov TOTAL 15 30 Item Post Debit Ref. 3 Rp 90,000 Rp 90,000 Rp Credit Rp Rp - Rp

Account No 510 Balance Debit 90,000 90,000 90,000

Miscellaneous Expense Date 2013 Nov 4 6 11 TOTAL Item Post Debit Ref. 1 Rp 4,500 1 Rp 1,000 2 Rp 1,000 Rp 5,500 Rp Credit Rp Rp Rp Rp - Rp

Account No 599 Balance Debit 4,500 5,500 6,500 6,500 6,500

Account No 501 Balance Credit

Lunch Expense Date 2013 Nov 2 4 6 6 7 9 12 13 15 16 Item Post Ref. 1 1 1 1 2 2 2 2 3 3 Debit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 10,000 5,500 4,500 4,000 4,500 5,000 5,000 10,000 6,000 8,000

TOTAL LUNCH

Rp

62,500

Account No 504 Balance Credit

Noodles Expense Date 2013 Nov 1 4 12 TOTAL Item Post Debit Ref. 1 Rp 15,000 1 2 Rp 3,400 Rp 15,000

Water Expense Account No 507 Balance Credit Date 2013 Nov TOTAL Rp Item Post Ref. Debit

Laundry Expense Date 2013 Nov Account No 510 Balance Credit TOTAL Rp Item Post Ref. Debit

Account No 599 Balance Credit

Credit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp - Rp

Rp

Account No 502 Balance Debit Credit 10,000 15,500 20,000 24,000 28,500 33,500 38,500 48,500 54,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500 62,500

Dinner Expense Date 2013 Nov 3 8 9 10 14 Item

TOTAL DINNER

Credit Rp Rp 3,400 Rp Rp Rp 3,400 Rp

Rp

Account No 505 Balance Debit Credit 15,000 11,600 15,000 15,000 15,000

Fruit Expense Date 2013 Nov 14 TOTAL Item

Rent Expense Date Item

Credit Rp Rp - Rp

Rp

Account No 508 Balance Debit Credit -

Date 2013 Nov 30

Item

TOTAL

Supplies Expense Account No 511 Balance Debit Credit Date 2013 Nov 30 TOTAL Item

Credit Rp Rp - Rp

Rp

Post Ref. 1 2 2 2 3 Rp Rp Rp Rp Rp

Debit 7,000 5,000 4,500 5,000 7,000

Credit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp - Rp

TOTAL DINNER

Rp

28,500 Rp

Account No 503 Balance Debit Credit 7,000 12,000 16,500 21,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500

Post Ref. 2 Rp TOTAL Rp

Debit 1,000 1,000 Rp

Credit Rp Rp - Rp

Account No 506 Balance Debit Credit 1,000 1,000 1,000

Post Ref.

Debit

Credit

Account No 509 Balance

Post Ref.

Debit

Credit Rp Rp - Rp

Debit -

Credit

TOTAL

Rp

- Rp

Post Ref.

Debit

Credit Rp Rp - Rp

Debit

TOTAL

Rp

- Rp

Account No 512 Balance Credit -

Account List

Journal

Ledger

Work Sheet

Financial Report

HANIF SYAMSUDIN ADJUSTED TRIAL BALANCE FOR THE MONTH ENDED NOVEMBER 30,2013 Account Title Debit Credit Cash Rp 535,600 Accounts Receivable Rp 63,500 Supplies Rp 325,200 Prepaid Boarding House Rent Rp 3,300,000 bicycle Rp 800,000 Equipment Rp 3,222,000 Textiles Rp 2,848,500 Book Rp 597,200 Accounts Payable Rp Notes Payable Rp Utilities Payable Rp Laundry Payable Rp Hanif Syamsudin, Capital Rp 10,980,000 Hanif Syamsudin, Drawing Rp Monthly income Rp 1,000,000 Fees Earned Rp 3,500 Breakfast expense Rp 69,000 Lunch expense Rp 62,500 Dinner expense Rp 28,500 Bread expense Rp 8,000 Noodles expense Rp 15,000 Fruit expense Rp 1,000 Snack expense Rp 11,000 Water expense Rp Rent expense Rp Utilities expense Rp 90,000 Laundry expense Rp Supplies expense Rp Miscellaneous expense Rp 6,500 Rp 11,983,500 Rp 11,983,500

Account List

Journal

HANIF SYAMSUDIN WORK SHEET NOVEMBER 31, 2013 No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Account Title Cash Accounts Receivable Supplies Prepaid Boarding House Rent bicycle Equipment Textiles Book Accounts Payable Notes Payable Utilities Payable Laundry Payable Hanif Syamsudin, Capital Hanif Syamsudin, Drawing Monthly income Fees Earned Breakfast expense Lunch expense Dinner expense Bread expense Noodles expense Fruit expense Snack expense Water expense Rent expense Utilities expense Laundry expense Supplies expense Miscellaneous expense Net Income Rp Rp Rp Rp Rp Rp Rp Rp Unadjusted Trial Balance Adjusment Debit Credit Debit 535,600 63,500 325,200 3,300,000 800,000 3,222,000 2,848,500 597,200 Rp Rp Rp Rp Rp 10,980,000 Rp 1,000,000 Rp 3,500 69,000 62,500 28,500 8,000 15,000 1,000 11,000 90,000 6,500 11,983,500 Rp 11,983,500 Rp -

Rp

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Journal

Ledger

Adjusted Balance

Financial Report

HANIF SYAMSUDIN WORK SHEET NOVEMBER 31, 2013 Adjusment Adjusted Trial Balance Credit Debit Credit Rp 535,600 Rp 63,500 Rp 325,200 Rp 3,300,000 Rp 800,000 Rp 3,222,000 Rp 2,848,500 Rp 597,200 Rp Rp Rp Rp Rp 10,980,000 Rp Rp 1,000,000 Rp 3,500 Rp 69,000 Rp 62,500 Rp 28,500 Rp 8,000 Rp 15,000 Rp 1,000 Rp 11,000 Rp Rp Rp 90,000 Rp Rp Rp 6,500 Rp - Rp 11,983,500 Rp 11,983,500

Income Statement Debit Credit Rp Rp Rp Rp Rp Rp Rp Rp

Balance Sheet Debit 535,600 63,500 325,200 3,300,000 800,000 3,222,000 2,848,500 597,200

Rp Rp 1,000,000 Rp 3,500

Rp 69,000 Rp 62,500 Rp 28,500 Rp 8,000 Rp 15,000 Rp 1,000 Rp 11,000 Rp Rp Rp 90,000 Rp Rp Rp 6,500 Rp 291,500 Rp 1,003,500 Rp 11,692,000 Rp 712,000 Rp 1,003,500 Rp 1,003,500 Rp 11,692,000

Balance Sheet Credit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32

Rp Rp Rp Rp Rp 10,980,000

Rp 10,980,000 Rp 712,000 Rp 11,692,000

Account List

HANIF SYAMSUDIN INCOME STATEMENT FOR THE MONTH ENDED NOVEMBER 30, 2013 Revenue Monthly income Fees Earned Total Revenue Expenses Breakfast expense Lunch expense Dinner expense Bread expense Noodles expense Fruit expense Snack expense Water expense Rent expense Utilities expense Laundry expense Supplies expense Miscellaneous expense Total Expenses Net Income Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 69,000 62,500 28,500 8,000 15,000 1,000 11,000 90,000 6,500 Rp 1,000,000 Rp 3,500

HANIF SYAMSUDIN STATEMENT OF OWNER'S EQUITY FOR THE MONTH ENDED NOVEMBER 20,2013 Hanif Syamsudin, Capital, November 1, 2013 Investment during the month Net income for the month Less withdrawals Increase in owner's equity Hanif Syamsudin, Capital, November 30, 2013

Rp Rp Rp

712,000 712,000 -

Journal

Ledger

Adjusted Balance

Work Sheet

SUDIN EMENT OVEMBER 30, 2013

HANIF SYAMSUDIN BALANCE SHEET FOR THE MONTH ENDED NOVEMBER 30,2013 ASSETS CURRENT ASSETS Cash Accounts Receivable Supplies Prepaid Boarding House Rent TOTAL CURRENT ASSETS FIXED ASSETS bicycle Equipment Textiles Book TOTAL FIXED ASSETS TOTAL ASSETS

Rp

1,003,500

Rp Rp Rp Rp

535,600 63,500 325,200 3,300,000 Rp 4,224,300

Rp Rp Rp Rp

800,000 3,222,000 2,848,500 597,200 Rp Rp 7,467,700 11,692,000

Rp Rp

291,500 712,000 LIABILITIES Current Liabilities Accounts Payable Notes Payable Utilities Payable Laundry Payable TOTAL LIABILITIES

LIABILITIES AND OWNER'S EQUITY

SUDIN NER'S EQUITY OVEMBER 20,2013 Rp 10,980,000

Rp Rp Rp Rp

Rp -

OWNER'S EQUITY Hanif Syamsudin, Capital TOTAL LIABILITIES AND OWNER'S EQUITY

Rp Rp

11,692,000 11,692,000

Rp 712,000 Rp 11,692,000

2013