No ID Name 06/10/2020 13/10/2020 20/10/2020 27/10/2020

1 12019003724 ALAWI AL HASANI

2 12020002811 ALFONSUS RIGENTA GINTING
3 12020001978 ALOISIUS ADITYA KURNIAWAN
4 12019002439 ALPHEUS THEOPHILUS LOANKA
5 12020004150 ANCILLA CELLINE CHAERENISSE
6 12020001819 ANDITO NUGROHO
7 12020002129 ANDREAS CHRISTIANTO
8 12020002228 ANDREW SASI YAVIN
9 12020000731 ANGELIKA NATARINA 2
10 12020000410 ANGELINA PRISCILIA TRISLANNY

11 12020000937 AURELIA MICHELLE KRISTIA WIJAYA

12 12020000853 AXEL LIMANTA
13 12020001676 BONFILIO GUSTINO FARREL S
14 12020000592 CHIARA
15 12020000834 CLARA TUNJUNG PARAMESTI
16 12020000917 CLAUDIA NABILA
17 12020000895 CYNTHIA 2
18 12020002143 DELLA THEODORA HALIM
19 12020000501 DIONISIUS ADI WICAKSANA
20 12020001711 DONATO TAN
21 12020003158 FARREL JONATHAN 2
22 12020001532 I MADE ANGGAGIRI PRAKERTI
23 12020000180 JEMIMA LOUVINIA WINOTO
24 12020001333 JEVO VALENTINO KAUNANG 2
25 12020002417 JONATHAN DESAGA SETIAWAN 2

26 12020001151 JOSEPHINE FAUSTINA PUTRIAGUNG

27 12020002302 JOYADA LUO PUTRA FAU 2
28 12020002495 KASILDA TUTO
29 12020003628 KEVIN NATHANAEL SIHOMBING
30 12020000469 MARION AMADEO SUYOSO
31 12020000202 MATTHEW KADMIEL SAPUTRA
32 12020004106 MATTHEW WELLS WINATA
33 12020000480 MELINDA KANG 2
34 12020002267 NARINDRA YUDHISTIRA BACHTIAR
35 12020000882 NICHOLAUS ANDERSON
36 12020002552 ORLANDO OWEN CHRISTOPHER
37 12020002162 RAFAEL MARIO RENALDI
38 12020002539 REGINA ANANTA
39 12019002324 RIO HADIWINATA

40 12020001849 ROBERTO ALEHANDRO ASCONIO BJ

41 12020000245 STEFANUS ERIK CAHYA KUSUMA
42 12020000555 STEFANY CAHYA MONICA 2
43 12020000174 TAMARA LETITIA LIMAWAN 2
44 12019000090 TIMOTEUS RIO FRANDO
45 12020000454 VALERIUS JULIAN JODDIE
46 12020000553 VANIA ELVIRA BEATRIX LONDA
47 12019000753 WILLIAM LOUIS PRIBADI
48 12020004091 WILLIAM NATHANIEL CHANDRA
49 12020001915 YOHANA WULAN BEGELOKA GO'O
50 12020000132 YONGKI SALIM
51 12018001342 YUWONO WIDYOMUBYARTO
03/11/2020 10/11/2020 17/11/2020 24/11/2020 01/12/2020 08/12/2020 15/12/2020 Tugas 1
Quiz 1 Total Nilai
 Date Post Ref. Debit
2019
July 1 Cash 11 19,000
Accounts Receivable 12 22,300
Supplies 14 3,800
Office Equipment 18 8,900
Jolene Upton, Capital 31 -
-
1 Prepaid Rent 15 6,000
Cash 11 -
-
2 Prepaid Insurance 16 4,500
Cash 11 -
-
4 Cash 11 8,000
Unearned Fees (pdptn diterima di muka) 23 -
-
5 Office Equipment 18 5,100
Accounts Payable 21 -
-
6 Cash 11 12,750
Accounts Receivable 12 -
-
10 Miscellaneous Expense 59 500,000
Cash 11 -
-
12 Accounts Payable 21 3,000
Cash 11 -
-
12 Accounts Receivable 12 14,200
Fees Earned 41 -
-
14 Salary Expense 51 1,500
Cash 11 -
2019 -
July 17 Cash 11 10,400
Fees Earned 41 -
-
18 Supplies 14 1,000
 Cash 11 -
-
20 Accounts Receivable 12 9,000
Fees Earned 41 -
-
24 Cash 11 8,500
Fees Earned 41 -
-
26 Cash 11 12,000
Accounts Receivable 12 -
-
27 Salary Expense 51 1,500
Cash 11 -
-
29 Miscellaneous Expense 59 325
Cash 11 -
-
31 Miscellaneous Expense 59 675
Cash 11 -
-
31 Cash 11 7,100
Fees Earned 41 -
-
31 Accounts Receivable 12 5,500
Fees Earned 41 -
-
31 Jolene Upton, Drawing 32 20,000
Cash 11 -
Credit

-
- 1 ASSET
- 11 Cash
- 12 Accounts Receivable
54,000 14 Supplies
- 18 Office Equipment
-
6,000 2 Liabilities
- 3 Capital
- 4 Revenue
4,500 5 Expense
-
-
8,000
-
-
5,100
-
-
12,750
-
-
500,000
-
-
3,000
-
-
14,200
-
-
1,500
-
-
10,400
-
-
 1,000
-
-
9,000
-
-
8,500
-
-
12,000
-
-
1,500
-
-
325
-
-
675
-
-
7,100
-
-
5,500
-
-
20,000
Account: Cash Account No. ###

Date Item Debit Credit

2019
July 1 19,000 -
1 - 6,000
2 - 4,500
4 8,000 -
6 12,750 -
10 - ###
12 - 3,000
14 - 1,500
17 10,400 -
18 - 1,000
24 8,500 -
26 12,000 -
27 - 1,500
29 - ###
31 - ###
31 7,100 -
31 - 20,000

Account: Accounts Receivable Account No. ###

Date Item Debit Credit

2019
July 1 22,300 -
6 - 12,750
12 14,200 -
20 9,000 -
26 - 12,000
31 5,500 -

Account: Supplies Account No. ###

Date Item Debit Credit

2019
July 1 3,800 -
18 1,000 -
31 Adjusting - 1,950
Prob. 4-5A (Continued)

Account: Prepaid Rent Account No. ###

Date Item Debit Credit

2019
July 1 6,000 -
31 Adjusting - 2,000

Account: Prepaid Insurance Account No. ###

Date Item Debit Credit

2019
July 2 4,500 -
31 Adjusting - ###

Account: Office Equipment Account No. ###

Date Item Debit Credit

2019
July 1 8,900 -
5 5,100 -

Account: Accumulated Depreciat Account No. ###

Date Item Debit Credit

2019
July 31 Adjusting - ###

Account: Accounts Payable Account No. ###

Date Item Debit Credit

2019
July 5 - 5,100
12 3,000 -
Account: Salaries Payable Account No. ###

Date Item Debit Credit

2019
July 31 Adjusting - ###

Prob. 4-5A (Continued)

Account: Unearned Fees Account No. ###

Date Item Debit Credit

2019
July 4 - 8,000
31 Adjusting 5,000 -

Account: Jolene Upton, Capital Account No. ###

Date Item Debit Credit

2019
July 1 - 54,000
31 Closing - 50,335
31 Closing 20,000 -

Account: Jolene Upton, Drawing Account No. ###

Date Item Debit Credit

2019
July 31 20,000 -
31 Closing - 20,000

Account: Fees Earned Account No. ###

Date Item Debit Credit

2019
July 12 - 14,200
17 - 10,400
20 - 9,000
 24 - 8,500
31 - 7,100
31 - 5,500
31 Adjusting - 5,000
31 Closing 59,700 -

Prob. 4-5A (Continued)

Account: Salary Expense Account No. ###

Date Item Debit Credit

2019
July 14 1,500 -
27 1,500 -
31 Adjusting 140,000 -
31 Closing - 3,140

Account: Rent Expense Account No. ###

Date Item Debit Credit

2019
July 31 Adjusting 2,000 -
31 Closing - 2,000

Account: Supplies Expense Account No. ###

Date Item Debit Credit

2019
July 31 Adjusting 1,950 -
31 Closing - 1,950

Account: Depreciation Expense Account No. ###

Date Item Debit Credit

2019
July 31 Adjusting 400,000 -
31 Closing - ###

Account: Insurance Expense Account No. ###

 Date Item Debit Credit
2019
July 31 Adjusting 375,000 -
31 Closing - ###

Prob. 4-5A (Continued)

Account: Miscellaneous Expense Account No. ###

Date Item Debit Credit

2019
July 10 500 -
29 325 -
31 675 -
31 Closing - 1,500
 Balance
Debit Credit

19,000 -
13,000 -
8,500 -
16,500 -
29,250 -
28,750 -
25,750 -
24,250 -
34,650 -
33,650 -
42,150 -
54,150 -
52,650 -
52,325 -
51,650 -
58,750 -
38,750 -

Balance
Debit Credit

22,300 -
9,550 -
23,750 -
32,750 -
20,750 -
26,250 -

Balance
Debit Credit

3,800 -
4,800 -
2,850 -
 Balance
Debit Credit

6,000 -
4,000 -

Balance
Debit Credit

4,500 -
4,125 -

Balance
Debit Credit

8,900 -
14,000 -

Balance
Debit Credit

- ###

Balance
Debit Credit

- 5,100
- 2,100
 Balance
Debit Credit

- ###

Balance
Debit Credit

- 8,000
- 3,000

Balance
Debit Credit

- 54,000
- 104,335
- 84,335

Balance
Debit Credit

20,000 -

Balance
Debit Credit

- 14,200
- 24,600
- 33,600
 - 42,100
- 49,200
- 54,700
- 59,700

Balance
Debit Credit

1,500 -
3,000 -
3,140 -

Balance
Debit Credit

2,000 -

Balance
Debit Credit

1,950 -

Balance
Debit Credit

### -
 Balance
Debit Credit

### -

Balance
Debit Credit

500 -
325 -
675 -
 GOURMET CONSULTING
End-of-Period Spreadsheet (Work
For the Month Ended July 31, 2
Unadjusted Trial Balance Adjustments
Account Title
Debit Credit Debit Credit
Cash 38,750 -
Accounts Receivable 26,250 -
Supplies 4,800 - - (b) 1,950
Prepaid Rent 6,000 - - (e) 2,000
Prepaid Insurance 4,500 - - (a) 375
Office Equipment 14,000 - - -
Accum. Depreciation - - - (c) 400
Accounts Payable - 2,100 - -
Salaries Payable - - - (d) 140
Unearned Fees - 8,000 (f) 5,000 -
Jolene Upton, Capital - 54,000 - -
Jolene Upton, Drawing 20,000 - - -
Fees Earned - 54,700 - (f) 5,000
Salary Expense 3,000 - (d) 140 -
Rent Expense - - (e) 2,000 -
Supplies Expense - - (b) 1,950 -
Depreciation Expense - - (c) 400 -
Insurance Expense - - (a) 375 -
Miscellaneous Expense 1,500 - -
118,800 118,800 9,865 9,865
Net income
URMET CONSULTING
riod Spreadsheet (Work Sheet)
Month Ended July 31, 2019
Adjusted Trial Balance Income Statement Balance Sheet
Debit Credit Debit Credit Debit Credit
38,750 - - - 38,750 -
26,250 - - - 26,250 -
2,850 - - - 2,850 -
4,000 - - - 4,000 -
4,125 - - - 4,125 -
14,000 - - - 14,000 -
- 400 - - - 400
- 2,100 - - - 2,100
- 140 - - - 140
- 3,000 - - - 3,000
- 54,000 - - - 54,000
20,000 - - - 20,000 -
- 59,700 - 59,700 - -
3,140 - 3,140 - - -
2,000 - 2,000 - - -
1,950 - 1,950 - - -
400 - 400,000 - - -
375 - 375,000 - - -
1,500 - 1,500 - - -
119,340 119,340 9,365 59,700 109,975 59,640
50,335 - - 50,335
59,700 59,700 109,975 109,975
 Post.
Date Ref.
2019 Adjusting Entries
July 31 Insurance Expense 55
Prepaid Insurance 16
Insurance expired.

31 Supplies Expense 53
Supplies 14
Supplies used ($4,800 – $2,850).

31 Depreciation Expense 54
Accumulated Depreciation 19
Equipment depreciation.

31 Salary Expense 51
Salaries Payable 22
Accrued salaries.

31 Rent Expense 52
Prepaid Rent 15
Rent expired.

31 Unearned Fees 23
Fees Earned 41
Unearned fees earned
($8,000 – $3,000).
Debit Credit

375
375

1,950
1,950

400,000
400,000

140,000
140,000

2,000
2,000

5,000
5,000
 Gourmet consulting
Statement of changes in equity
For the month ended 31 July,2019

Beginning Balance Capital (Modal Awal) $54,000

Net Income (Profit/Laba) $50,335
Ending Balance (Modal Akhir) $104,335
Gourmet Consulting
Income Statement
for the month ended july
31,2019

Fees earned $59,700

Expenses
Salary expenses $3,140
Rent expenses $2,000
Supplies expense $1,950
Depreciation expense $400,000
Insurance expense $375,000
Miscellaneous expense $1,500
Total expenses $9,365
Net income $50,335
 Income Statement
Debit Credit
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 59,700
3,140 -
2,000 -
1,950 -
400,000 -
375,000 -
1,500 -
9,365 59,700
50,335 -
59,700 59,700
Gourmet Consulting
Balance Sheet
For The month Ended 31 July, 2019

Assets Liabilities
Current asset Accounts payable $2,100
Cash $38,750 Salaries payable $140
Account Receiveable $26,250 unearned fees $3,000
Supplies $2,850 Total liabilities $5,240
Prepaid rent $4,000
Prepaid insurance $4,125
Total current asset $75,975

Non current asset Equities

Equipment $14,000 Jolene's capital $104,335
Accum. depreciation $400 Jolene's drawing ($20,000)
Total fixed asset $13,600 Total equities $84,335

Total asset $89,575 Total liabilities $89,575

ACCOUNTING CYCLE

Neraca saldo sebelum Penyesuaian

TRANSAKSI JURNAL UMUM BUKU BESAR UNADJUSTED TRIAL BALANCE

ADJUSTING PROCESS

Closing Entries Laporan Keuangan / FS ADJUSTED TRIAL BALANCE (Nerac

a. Stmt of FP / Balance sheet / Neraca
b. Stmt of Profit or Loss / Laporan Laba rugi/Income Statement
c. Stmt of changes in equity / Laporan perubahan modal
d. Stmt of cash Flow / Laporan arus Kas
e. Notes to FS / CALK = catatan atas laporan keuangan
Trial Balance after Closing
 ldo sebelum Penyesuaian
TED TRIAL BALANCE

NG PROCESS

D TRIAL BALANCE (Neraca saldo SETELAH penyesuian)

ome Statement