INTERACTIVE CONSULTING SILVANA

CHART OF ACCOUNT
1-Dec-18
ACC. NUMBER ACCOUNT NAME BALANCE DEBIT/CREDIT LAPORAN
100 Cash
101 Account Receivable
102 Interest Receivable
103 Office Supplies
104 Prepaid Rent
105 Prepaid Insurance
106 Office Equipment
107 Acc. Depre. Of Office Equipment
108 Building
109 Acc. Depre. Of building
200 Account Payable
201 Notes Payable
202 Salaries Payable
203 Interest Payable
204 Taxes Payable
205 Accured Fees Income
300 Silvana Capital
301 Personal Used Silvana
400 Income Summary
401 Fees Earned
402 Interest Income
500 Salaries Expense
501 Rent Expense
502 Insurance Expense
503 Advertising Expense
504 Supplies Expense
505 Interest Expense
506 Depre. Expense of Equipment
507 Depre. Expense of Building
508 Repair and Maintenance Expense
509 Telepon Expense
510 Electricty Expense
600 Other Income
601 Other Expense
 INTERACTIVE CONSULTING
GENERAL JOURNA
1-Dec-18
DATE ACC. NUMBER ACCOUNT NAME

1-Dec-18 100 Cash

1-Dec-18 101 Account Receivable
1-Dec-18 106 Office Equipment
1-Dec-18 103 Office Supplies
1-Dec-18 300 Silvana Capital
2-Dec-18 501 Rent Expense
2-Dec-18 100 Cash
2-Dec-18 502 Insurance Expense
2-Dec-18 100 Cash
4-Dec-18 100 Cash
4-Dec-18 401 Fees Earned
5-Dec-18 106 Office Equipment
5-Dec-18 200 Account Payable
6-Dec-18 100 Cash
6-Dec-18 200 Account Payable
10-Dec-18 503 Advertising Expense
10-Dec-18 100 Cash
11-Dec-18 200 Account Payable
11-Dec-18 106 Office Equipment
12-Dec-18 200 Account Payable
12-Dec-18 100 Cash
12-Dec-18 100 Cash
12-Dec-18 400 Income Summary
13-Dec-18 108 Building
13-Dec-18 100 Cash
13-Dec-18 201 Notes Payable
14-Dec-18 500 Salaries Expense
14-Dec-18 100 Cash
15-Dec-18 508 Repair and Maintenance Expense
15-Dec-18 100 Cash
17-Dec-18 100 Cash
17-Dec-18 401 Fees Earned
18-Dec-18 103 Office Supplies
18-Dec-18 100 Cash
20-Dec-18 101 Account Receivable
20-Dec-18 205 Accured Fees Income
24-Dec-18 100 Cash
24-Dec-18 401 Fees Earned
25-Dec-18 100 Cash
25-Dec-18 400 Income Summary
27-Dec-18 500 Salaries Expense
27-Dec-18 100 Cash
29-Dec-18 509 Telepon Expense
29-Dec-18 100 Cash
30-Dec-18 510 Electricty Expense
30-Dec-18 100 Cash
30-Dec-18 100 Cash
30-Dec-18 401 Fees Earned
30-Dec-18 100 Cash
30-Dec-18 205 Accured Fees Income
30-Dec-18 301 Personal Used Silvana
30-Dec-18 100 Cash
JUMLAH
 INTERACTIVE CONSULTING SILVANA
GENERAL JOURNAL
1-Dec-18
DESCRIPTION

Aktiva diterima dari Silvana

Aktiva diterima dari Silvana
Aktiva diterima dari Silvana
Aktiva diterima dari Silvana
Aktiva diterima dari Silvana
Dibayar sewa atas kontrak lease
Dibayar sewa atas kontrak lease
Dibayar sewa atas kontrak lease
Dibayar sewa atas kontrak lease
premi atas polis asuransi properti dan kecelakaan
premi atas polis asuransi properti dan kecelakaan
klien sebagai panjar atas jasa yang diberikan dan dicatat sebagai honor diterima dimuka
klien sebagai panjar atas jasa yang diberikan dan dicatat sebagai honor diterima dimuka
Diterima kas dari klien untuk pembayaran utang usaha
Diterima kas dari klien untuk pembayaran utang usaha
Dibayar kas kepada Pos Kota untuk pemasangan iklan di surat kabar
Dibayar kas kepada Pos Kota untuk pemasangan iklan di surat kabar
Dikembalikan 1 unit komputer yang dibeli dari PD. Palaguna
Dikembalikan 1 unit komputer yang dibeli dari PD. Palaguna
Dibayar kepada PD. Palaguna sebagai utang yang terjadi tanggal 5 Desember
Dibayar kepada PD. Palaguna sebagai utang yang terjadi tanggal 5 Desember
Dibayar kepada PD. Palaguna sebagai utang yang terjadi tanggal 5 Desember
Dibayar kepada PD. Palaguna sebagai utang yang terjadi tanggal 5 Desember
Faktur tagihan kpd Ny. Alisa atas penyediaan jasa yang telah diselesaikan untuk periode 1-12 Des
Faktur tagihan kpd Ny. Alisa atas penyediaan jasa yang telah diselesaikan untuk periode 1-12 Des
Faktur tagihan kpd Ny. Alisa atas penyediaan jasa yang telah diselesaikan untuk periode 1-12 Des
Dibayar gaji resepsionis paruh waktu
Dibayar gaji resepsionis paruh waktu
Dibayar kepada Bp. Agus atas biaya perbaikan komputer
Dibayar kepada Bp. Agus atas biaya perbaikan komputer
Dibukukan kas dari klien yang membayar tunai honor selama setengah bulan pertama Desember
Dibukukan kas dari klien yang membayar tunai honor selama setengah bulan pertama Desember
Dibeli secara kas kebutuhan perlengkapan kantor dari Toko ABC
Dibeli secara kas kebutuhan perlengkapan kantor dari Toko ABC
Dicatat penyediaan jasa secara kredit untuk periode 13-20 Desember
Dicatat penyediaan jasa secara kredit untuk periode 13-20 Desember
Kas dari seorang klien yang membayar tunai honor untuk periode 17-24 Desember
Kas dari seorang klien yang membayar tunai honor untuk periode 17-24 Desember
Diterima kas dari tagihan klien
Diterima kas dari tagihan klien
Gaji karyawan untuk bulan Desember
Gaji karyawan untuk bulan Desember
Rekening telepon bulan Desember
 Rekening telepon bulan Desember
Rekening listrik bulan Desember
Rekening listrik bulan Desember
Klien yang membayar tunai honor untuk periode 25-30 Desember
Klien yang membayar tunai honor untuk periode 25-30 Desember
Tagihan atas jasa yang telah diselesaikan pada akhir Desember
Tagihan atas jasa yang telah diselesaikan pada akhir Desember
Untuk keperluan pribadi
Untuk keperluan pribadi
JUMLAH
 DEBIT KREDIT

Rp 7,050,000
Rp 1,500,000
Rp 1,250,000
Rp 7,200,000
Rp 17,000,000
Rp 1,800,000
Rp 1,800,000
Rp 900,000
Rp 900,000
Rp 3,500,000
Rp 3,500,000
Rp 3,600,000
Rp 3,600,000
Rp 800,000
Rp 800,000
Rp 120,000
Rp 120,000
Rp 1,200,000
Rp 1,200,000
Rp 1,500,000
Rp 1,500,000
Rp 1,200,000
Rp 1,200,000
Rp 25,000,000
Rp 2,000,000
Rp 23,000,000
Rp 400,000
Rp 400,000
Rp 225,000
Rp 225,000
Rp 2,100,000
Rp 2,100,000
Rp 454,000
Rp 454,000
Rp 1,100,000
Rp 1,100,000
Rp 1,850,000
Rp 1,850,000
Rp 1,300,000
Rp 1,300,000
Rp 800,000
Rp 800,000
Rp 230,000
 Rp 230,000
Rp 120,000
Rp 120,000
Rp 1,050,000
Rp 1,050,000
Rp 500,000
Rp 500,000
Rp 1,500,000
Rp 1,500,000
Rp 68,249,000 Rp 68,249,000
 INTERACTIVE CONSULTING SILV
TRIAL BALANCE
1-Dec-18

BEGINNING BALANCE LEDGER

ACC NUM ACCOUNT
DEBIT CREDIT DEBIT
100 Cash Rp - Rp - Rp 19,350,000
101 Account Receivable Rp - Rp - Rp 2,600,000
102 Interest Receivable Rp - Rp - Rp -
103 Office Supplies Rp - Rp - Rp 7,654,000
104 Prepaid Rent Rp - Rp - Rp -
105 Prepaid Insurance Rp - Rp - Rp -
106 Office Equipment Rp - Rp - Rp 4,850,000
107 Acc. Depre. Of Office Equipment Rp - Rp - Rp -
108 Building Rp - Rp - Rp 25,000,000
109 Acc. Depre. Of building Rp - Rp - Rp -
200 Account Payable Rp - Rp - Rp 2,700,000
201 Notes Payable Rp - Rp - Rp -
202 Salaries Payable Rp - Rp - Rp -
203 Interest Payable Rp - Rp - Rp -
204 Taxes Payable Rp - Rp - Rp -
205 Accured Fees Income Rp - Rp - Rp -
300 Silvana Capital Rp - Rp - Rp -
301 Personal Used Silvana Rp - Rp - Rp 1,500,000
400 Income Summary Rp - Rp - Rp -
401 Fees Earned Rp - Rp - Rp -
402 Interest Income Rp - Rp - Rp -
500 Salaries Expense Rp - Rp - Rp 1,200,000
501 Rent Expense Rp - Rp - Rp 1,800,000
502 Insurance Expense Rp - Rp - Rp 900,000
503 Advertising Expense Rp - Rp - Rp 120,000
504 Supplies Expense Rp - Rp - Rp -
505 Interest Expense Rp - Rp - Rp -
506 Depre. Expense of Equipment Rp - Rp - Rp -
507 Depre. Expense of Building Rp - Rp - Rp -
508 Repair and Maintenance Expense Rp - Rp - Rp 225,000
509 Telepon Expense Rp - Rp - Rp 230,000
510 Electricty Expense Rp - Rp - Rp 120,000
600 Other Income Rp - Rp - Rp -
601 Other Expense Rp - Rp - Rp -
Rp - Rp - Rp 68,249,000
CTIVE CONSULTING SILVANA
TRIAL BALANCE
1-Dec-18

LEDGER TRIAL BALANCE

CREDIT DEBIT CREDIT
Rp 10,049,000 Rp 9,301,000 Rp -
Rp - Rp 2,600,000 Rp -
Rp - Rp - Rp -
Rp - Rp 7,654,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,200,000 Rp 3,650,000 Rp -
Rp - Rp - Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp - Rp -
Rp 4,400,000 Rp - Rp 1,700,000
Rp 23,000,000 Rp - Rp 23,000,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,600,000 Rp - Rp 1,600,000
Rp 17,000,000 Rp - Rp 17,000,000
Rp - Rp 1,500,000 Rp -
Rp 2,500,000 Rp - Rp 2,500,000
Rp 8,500,000 Rp - Rp 8,500,000
Rp - Rp - Rp -
Rp - Rp 1,200,000 Rp -
Rp - Rp 1,800,000 Rp -
Rp - Rp 900,000 Rp -
Rp - Rp 120,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 225,000 Rp -
Rp - Rp 230,000 Rp -
Rp - Rp 120,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 68,249,000 Rp 54,300,000 Rp 54,300,000
 INTERACTIVE CONSULTING SILVANA
ADJUSMENT
1-Dec-18

DATE CODE ACC NAME DEBIT

1-Dec-18 501 Rent Expense Rp 150,000
1-Dec-18 104 Prepaid Rent
1-Dec-18 502 Insurance Expense Rp 900,000
1-Dec-18 105 Prepaid Insurance
1-Dec-18 504 Supplies Expense Rp 484,000
1-Dec-18 103 Office Supplies
1-Dec-18 506 Depre. Expense of Equipment Rp 4,800,000
1-Dec-18 107 Acc. Depre. Of Office Equipment
1-Dec-18 507 Depre. Expense of Building Rp 2,500,000
1-Dec-18 109 Acc. Depre. Of building
1-Dec-18 401 Fees Earned Rp 200,000
1-Dec-18 202 Salaries Payable
1-Dec-18 102 Interest Receivable Rp 17,000,000
1-Dec-18 402 Interest Income
1-Dec-18 102 Interest Receivable Rp 1,250,000
1-Dec-18 402 Interest Income
1-Dec-18 505 Interest Expense Rp 120,000
1-Dec-18 203 Interest Payable
Rp 27,404,000
 CREDIT

Rp 150,000

Rp 900,000

Rp 484,000

Rp 4,800,000

Rp 2,500,000

Rp 200,000

Rp 17,000,000

Rp 1,250,000

Rp 120,000
Rp 27,404,000
 TRIAL BALANCE ADJUSMENT
ACC NUM ACCOUNT NAME
DEBIT CREDIT DEBIT
100 Cash Rp 9,301,000 Rp - Rp -
101 Account Receivable Rp 2,600,000 Rp - Rp -
102 Interest Receivable Rp - Rp - Rp 18,250,000
103 Office Supplies Rp 7,654,000 Rp - Rp -
104 Prepaid Rent Rp - Rp - Rp -
105 Prepaid Insurance Rp - Rp - Rp -
106 Office Equipment Rp 3,650,000 Rp - Rp -
107 Acc. Depre. Of Office Equipment Rp - Rp - Rp -
108 Building Rp 25,000,000 Rp - Rp -
109 Acc. Depre. Of building Rp - Rp - Rp -
200 Account Payable Rp - Rp 1,700,000 Rp -
201 Notes Payable Rp - Rp 23,000,000 Rp -
202 Salaries Payable Rp - Rp - Rp -
203 Interest Payable Rp - Rp - Rp -
204 Taxes Payable Rp - Rp - Rp -
205 Accured Fees Income Rp - Rp 1,600,000 Rp -
300 Silvana Capital Rp - Rp 17,000,000 Rp -
301 Personal Used Silvana Rp 1,500,000 Rp - Rp -
400 Income Summary Rp - Rp 2,500,000 Rp -
401 Fees Earned Rp - Rp 8,500,000 Rp 200,000
402 Interest Income Rp - Rp - Rp -
500 Salaries Expense Rp 1,200,000 Rp - Rp -
501 Rent Expense Rp 1,800,000 Rp - Rp 150,000
502 Insurance Expense Rp 900,000 Rp - Rp 900,000
503 Advertising Expense Rp 120,000 Rp - Rp -
504 Supplies Expense Rp - Rp - Rp 484,000
505 Interest Expense Rp - Rp - Rp 120,000
506 Depre. Expense of Equipment Rp - Rp - Rp 4,800,000
507 Depre. Expense of Building Rp - Rp - Rp 2,500,000
508 Repair and Maintenance Expense Rp 225,000 Rp - Rp -
509 Telepon Expense Rp 230,000 Rp - Rp -
510 Electricty Expense Rp 120,000 Rp - Rp -
600 Other Income Rp - Rp - Rp -
601 Other Expense Rp - Rp - Rp -
Retained Earning
JUMLAH Rp 54,300,000 Rp 54,300,000 Rp 27,404,000
Net Profit
 INTERACTIVE CONSULTING SILVANA
WORKSHEET
PER 1 DES 2018

ADJUSMENT TB ADJUSTED INCOME STATEMENT

CREDIT DEBIT CREDIT DEBIT CREDIT
Rp - Rp 9,301,000 Rp - Rp - Rp -
Rp - Rp 2,600,000 Rp - Rp - Rp -
Rp - Rp 18,250,000 Rp - Rp - Rp -
Rp 484,000 Rp 7,170,000 Rp - Rp - Rp -
Rp 150,000 Rp - Rp 150,000 Rp - Rp -
Rp 900,000 Rp - Rp 900,000 Rp - Rp -
Rp - Rp 3,650,000 Rp - Rp - Rp -
Rp 4,800,000 Rp - Rp 4,800,000 Rp - Rp -
Rp - Rp 25,000,000 Rp - Rp - Rp -
Rp 2,500,000 Rp - Rp 2,500,000 Rp - Rp -
Rp - Rp - Rp 1,700,000 Rp - Rp -
Rp - Rp - Rp 23,000,000 Rp - Rp -
Rp 200,000 Rp - Rp 200,000 Rp - Rp -
Rp 120,000 Rp - Rp 120,000 Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 1,600,000 Rp - Rp -
Rp - Rp - Rp 17,000,000 Rp - Rp -
Rp - Rp 1,500,000 Rp - Rp - Rp -
Rp - Rp - Rp 2,500,000 Rp - Rp 2,500,000
Rp - Rp - Rp 8,300,000 Rp - Rp 8,300,000
Rp 18,250,000 Rp - Rp 18,250,000 Rp - Rp 18,250,000
Rp - Rp 1,200,000 Rp - Rp 1,200,000 Rp -
Rp - Rp 1,950,000 Rp - Rp 1,950,000 Rp -
Rp - Rp 1,800,000 Rp - Rp 1,800,000 Rp -
Rp - Rp 120,000 Rp - Rp 120,000 Rp -
Rp - Rp 484,000 Rp - Rp 484,000 Rp -
Rp - Rp 120,000 Rp - Rp 120,000 Rp -
Rp - Rp 4,800,000 Rp - Rp 4,800,000 Rp -
Rp - Rp 2,500,000 Rp - Rp 2,500,000 Rp -
Rp - Rp 225,000 Rp - Rp 225,000 Rp -
Rp - Rp 230,000 Rp - Rp 230,000 Rp -
Rp - Rp 120,000 Rp - Rp 120,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp 1
Rp 27,404,000 Rp 81,020,000 Rp 81,020,000 Rp 13,549,000 Rp 29,050,000
Rp 15,501,000 Rp -
 BALANCE SHEET CLOSSING ENTRY TB AFTER CLOSSING
DEBIT CREDIT DEBIT CREDIT DEBIT
Rp 9,301,000 Rp - Rp - Rp - Rp 9,301,000
Rp 2,600,000 Rp - Rp - Rp - Rp 2,600,000
Rp 18,250,000 Rp - Rp - Rp - Rp 18,250,000
Rp 7,170,000 Rp - Rp - Rp - Rp 7,170,000
Rp - Rp 150,000 Rp - Rp - Rp -
Rp - Rp 900,000 Rp - Rp - Rp -
Rp 3,650,000 Rp - Rp - Rp - Rp 3,650,000
Rp - Rp 4,800,000 Rp - Rp - Rp -
Rp 25,000,000 Rp - Rp - Rp - Rp 25,000,000
Rp - Rp 2,500,000 Rp - Rp - Rp -
Rp - Rp 1,700,000 Rp - Rp - Rp -
Rp - Rp 23,000,000 Rp - Rp - Rp -
Rp - Rp 200,000 Rp - Rp - Rp -
Rp - Rp 120,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 1,600,000 Rp - Rp - Rp -
Rp - Rp 17,000,000 Rp - Rp - Rp -
Rp 1,500,000 Rp - Rp - Rp - Rp 1,500,000
Rp - Rp - Rp 31,550,000 Rp 29,050,000 Rp -
Rp - Rp - Rp 8,300,000 Rp - Rp -
Rp - Rp - Rp 18,250,000 Rp - Rp -
Rp - Rp - Rp - Rp 1,200,000 Rp -
Rp - Rp - Rp - Rp 1,950,000 Rp -
Rp - Rp - Rp - Rp 1,800,000 Rp -
Rp - Rp - Rp - Rp 120,000 Rp -
Rp - Rp - Rp - Rp 484,000 Rp -
Rp - Rp - Rp - Rp 120,000 Rp -
Rp - Rp - Rp - Rp 4,800,000 Rp -
Rp - Rp - Rp - Rp 2,500,000 Rp -
Rp - Rp - Rp - Rp 225,000 Rp -
Rp - Rp - Rp - Rp 230,000 Rp -
Rp - Rp - Rp - Rp 120,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 15,501,000
Rp 67,471,000 Rp 51,970,000 Rp 58,100,000 Rp 58,100,000 Rp 67,471,000
Rp - Rp 15,501,000
TB AFTER CLOSSING
CREDIT
Rp -
Rp -
Rp -
Rp -
Rp 150,000
Rp 900,000
Rp -
Rp 4,800,000
Rp -
Rp 2,500,000
Rp 1,700,000
Rp 23,000,000
Rp 200,000
Rp 120,000
Rp -
Rp 1,600,000
Rp 17,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 15,501,000
Rp 67,471,000
 INTERACTIVE CONSULTING SILVANA
INCOME STATEMENT
1-Dec-18

ACC NUM ACCOUNT NAME 2018

REVENUE
400 Income Summary Rp 2,500,000
402 Interest Income Rp 18,250,000
205 Accured Fees Income Rp -
TOTAL INCOME Rp 20,750,000
EXPENSE
500 Salaries Expense Rp 1,200,000
501 Rent Expense Rp 1,950,000
502 Insurance Expense Rp 1,800,000
503 Advertising Expense Rp 120,000
504 Supplies Expense Rp 484,000
505 Interest Expense Rp 120,000
508 Repair and Maintenance Expense Rp 225,000
TOTAL EXPENSE Rp 5,899,000
Net Profit Rp 14,851,000
 INTERACTIVE CONSULTING SILVANA
RETAINED EARNING
PER 1 DES 2018

312 RETAINED EARNING(BEGINNING)

NET PROFIT/NET LOSS Rp 14,851,000

DIVIDEN
INCREAS/DECREAS RETAINED EARNING

312 RETAINED EARNING (ENDING) Rp 14,851,000

 INTERACTIVE CONSULTING SILVANA
BALANCE SHEET
PER 1 DES 2018

ACC NUM ASSET TOTAL ACC NUM

CURENT ASSET
100 Cash Rp 9,301,000 200
101 Account Receivable Rp 2,600,000 201
102 Interest Receivable Rp 18,250,000 202
103 Office Supplies Rp 7,170,000 203
104 Prepaid Rent Rp - 204
105 Prepaid Insurance Rp -
TOTAL CURRENT ASSET Rp 37,321,000
NON CURRENT ASSET
106 Office Equipment Rp 3,650,000 300
107 Acc. Depre. Of Office Equipment Rp - 301
108 Building Rp 25,000,000
109 Acc. Depre. Of building Rp -
205 Accured Fees Income Rp -
TOTAL NON CURRENT ASSET Rp 28,650,000
TOTAL ASSET Rp 37,321,000
TING SILVANA
EET
018

LIABILITIES&EQUITY TOTAL
LIABILITIES
Account Payable Rp 1,700,000
Notes Payable Rp 23,000,000
Salaries Payable Rp 200,000
Interest Payable Rp 120,000
Taxes Payable Rp -

TOTAL LIABILITIES Rp 25,020,000

EQUITY
Silvana Capital Rp 17,000,000
Personal Used Silvana Rp -
Retained Earning Rp 15,501,000
TOTAL EQUITY Rp 32,501,000

TOTAL LIABILITIES&EQUITY Rp 57,521,000

 INTERACTIVE CONSULTING SILVANA
CLOSSING ENTRY
PER 1 DES 2018

DATE CODE ACC NAME DEBIT CREDIT

1-Dec-18 400 Income Summary Rp 2,500,000
1-Dec-18 401 Fees Earned Rp 8,300,000
1-Dec-18 402 Interest Income Rp 18,250,000
1-Dec-18 600 Other Income Rp -
1-Dec-18 400 Income Summary Rp - Rp 29,050,000
1-Dec-18 400 Income Summary Rp 13,549,000
1-Dec-18 500 Salaries Expense Rp - Rp 1,200,000
1-Dec-18 501 Rent Expense Rp - Rp 1,950,000
1-Dec-18 502 Insurance Expense Rp - Rp 1,800,000
1-Dec-18 503 Advertising Expense Rp - Rp 120,000
1-Dec-18 504 Supplies Expense Rp - Rp 484,000
1-Dec-18 505 Interest Expense Rp - Rp 120,000
1-Dec-18 506 Depre. Expense of Equipment Rp - Rp 4,800,000
1-Dec-18 507 Depre. Expense of Building Rp - Rp 2,500,000
1-Dec-18 508 Repair and Maintenance Expense Rp - Rp 225,000
1-Dec-18 509 Telepon Expense Rp - Rp 230,000
1-Dec-18 510 Electricty Expense Rp - Rp 120,000
1-Dec-18 601 Other Expense Rp - Rp -
1-Dec-18 400 Income Summary Rp 15,501,000
Retained Earning Rp 15,501,000
 INTERACTIVE CONSULTING SILVANA
TRIAL BALANCE AFTER CLOSSING
1-Dec-18

ACC NUM ACCOUNT DEBIT CREDIT

100 Cash Rp 9,301,000 Rp -
101 Account Receivable Rp 2,600,000 Rp -
102 Interest Receivable Rp 18,250,000 Rp -
103 Office Supplies Rp 7,170,000 Rp -
104 Prepaid Rent Rp - Rp 150,000
105 Prepaid Insurance Rp - Rp 900,000
106 Office Equipment Rp 3,650,000 Rp -
107 Acc. Depre. Of Office Equipment Rp - Rp 4,800,000
108 Building Rp 25,000,000 Rp -
109 Acc. Depre. Of building Rp - Rp 2,500,000
200 Account Payable Rp - Rp 1,700,000
201 Notes Payable Rp - Rp 23,000,000
202 Salaries Payable Rp - Rp 200,000
203 Interest Payable Rp - Rp 120,000
204 Taxes Payable Rp - Rp -
205 Accured Fees Income Rp - Rp 1,600,000
300 Silvana Capital Rp - Rp 17,000,000
301 Personal Used Silvana Rp 1,500,000 Rp -
400 Income Summary Rp - Rp -
401 Fees Earned Rp - Rp -
402 Interest Income Rp - Rp -
500 Salaries Expense Rp - Rp -
501 Rent Expense Rp - Rp -
502 Insurance Expense Rp - Rp -
503 Advertising Expense Rp - Rp -
504 Supplies Expense Rp - Rp -
505 Interest Expense Rp - Rp -
506 Depre. Expense of Equipment Rp - Rp -
507 Depre. Expense of Building Rp - Rp -
508 Repair and Maintenance Expense Rp - Rp -
509 Telepon Expense Rp - Rp -
510 Electricty Expense Rp - Rp -
600 Other Income Rp - Rp -
Retained Earning Rp - Rp 15,501,000
JUMLAH Rp 67,471,000 Rp 67,471,000