Andal Repair & Service

Unadjusted Trial Balance

April 30, 2016
Date Description
2016
April
30 Accounts Receivable
Fees Earned
Accrued Fees earned

30 Supplies Expense
Supplies

30 Depreciation Equipment Expense

Accumulation Depreciation Equipment
Equipment Depreciation

30 Unearned Fees
Fees Earned
Fees Earned

30 Wages Expense
Wages Payable
Accrued Wages

TOTAL

2. Revenues 294.750.000
Expense 226.350.000
Rp 68,400,000.00

3. Revenues 319.600.000
Expense 243.090.000
Rp 76,510,000.00

4.Capital Andal Repair Increase 8.110.000

 Andal Repair & Service
Unadjusted Trial Balance
April 30, 2016
Debet Credit

Rp 9,850,000.00
Rp 9,850,000.00

Rp 11,540,000.00
Rp 11,540,000.00

Rp 6,470,000.00
Rp 6,470,000.00

Rp 15,000,000.00
Rp 15,000,000.00

Rp 5,200,000.00
Rp 5,200,000.00

Rp 48,060,000.00 Rp 48,060,000.00

( 94.500 + 72.000 + 51.750 + 8.100 )

( 294.750 + 9.850 + 15.000 )

( 226.350 + 11.540 + 5.200 )
 Studio Musik Company
Adjusting Trial Balances
November 30, 2016
Date Description
2016
Nov
30 Supplies Expense
Supplies
Supplies Used (11.250 - 2.400 )

30 Insurance Expense
Prepaid Insurance
Insurance Expired ( 14.250 - 3.850 )

30 Depreciation Equipment Expense

Accumu.Depreciation Equipment
Equipment Depreciation ( 94.500 - 106.100 )

30 Depreciation Automobile Expense

Accumu.Depreciation Automobile
Automobile Depreciation ( 54.750 - 62.050 )

30 Utilities Expense
Accounts Payable
( 24.930 - 26.130 or 12.900 - 14.100 )

30 Unearned Service Fees

Services Fees Earned
( 18.000 - 9.000 or 737.800 - 742.800 )

30 Salary Expense
Salary Payable
Accrued Salary ( 516.900 - 525.000 )

Total
sik Company
rial Balances
er 30, 2016
Debet Credit

Rp 8,850,000.00
Rp 8,850,000.00

Rp 10,400,000.00
Rp 10,400,000.00

Rp 11,600,000.00
Rp 11,600,000.00

Rp 7,300,000.00
Rp 7,300,000.00

Rp 1,200,000.00
Rp 1,200,000.00

Rp 9,000,000.00
Rp 9,000,000.00

Rp 8,100,000.00
Rp 8,100,000.00

Rp 56,450,000.00 Rp 56,450,000.00
 General Journal

DATE DESCRIPTION REF DEBIT CREDIT

Name Account : No:
BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT

Name Account : No:

BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT

Name Account : No:

BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT

Name Account : No:

BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT

Name Account : No:

BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT

Name Account : No:

BALANCE
Date Description REF DEBET CREDIT
DEBET CREDIT
 Desain Company
Adjusting Entries
Date Description
2016 Taxes Expense
April Prepaid Taxes
30
Taxes Expense
Taxes Payable
Total

Errors (a)
Overstated
1.Revenue for the year would be
2.Expenses for the year would be
3.Net Income for the year would be
4.Assets at July 31 would be
5.Liabilities at July 31 would be Rp 34,900,000.00
6.Owner's equity at July 31 would be

Fika Laundry
Unadjusted Trial Balance
May31,2016
Description
Cash
Accounts Receivable
Laundry Supplies
Prepaid Insurance
Laundry Equipment
Accumulated Depreciation-Laundry Equipment
Accounts Payable
Wages Payable
Fika,Capital
Fika,Drawing
Laundry Revenue
Wages Expense
Rent Expense
Utilities Expense
Depreciation Expense
Laundry Supplies Expense
Insurance Expense
Miscellaneous Expense
Total
 ex3-17

Debet Credit
Rp40,500,000.00
Rp40,500,000.00

Rp26,500,000.00
Rp26,500,000.00
Rp67,000,000.00 Rp67,000,000.00

Errors (b) ex3-23

Understated Overstated Understated
Rp 34,900,000.00
Rp 12,770,000.00
Rp 34,900,000.00 Rp 12,770,000.00

Rp 12,770,000.00
Rp 34,900,000.00 Rp 12,770,000.00

undry
ial Balance
2016
Debit Credit
Rp7,500,000
Rp23,250,000
Rp6,750,000
Rp1,600,000
Rp190,000,000
Rp61,000,000
Rp9,600,000
Rp1,000,000
Rp110,300,000
Rp28,775,000
Rp187,100,000
Rp50,200,000
Rp25,575,000
Rp18,500,000
Rp13,000,000
Rp3,000,000
Rp3,600,000
Rp3,250,000
Rp371,750,000 Rp369,000,000
Code Account Name
Unadjusted Trial Balance ( NS ) Udjasting Entries ( AJP )
D C D C
Adjusted Trial Balance ( NSSD ) Profit & Loss ( L/R )
D C D C
 Balance ( Neraca )
D C