RENTAL MOBIL MAHESA

income statement
PERIOD 31 JULI 2018

Revenue
monthly rental income
daily rental income
total revenue

expense
BBm expense
rent expense office
rent vehicle expense
salary expense
electricity,water,telpone expense
suplies expense
advertising expense
vehicle repair expense
interst expense
depreciation expense vehicle
depreciation expense equipment
other expense

Total expense
loss

REBTAL MOBIL MAHESA

change in equity
PERIOD 31 JULI 2018

Capitaly Mahesa, 1 juni 2018

Ditambah : Laba Sebelum Pajak

Dikurangi : Prive Mahesa
capitaly Mahesa, 31 Juli 2018

REBTAL MOBIL MAHESA

balance sheet
PERIOD 31 JULI 2018

ASSETS
asset lancar
cash in bank 15,670
acc,receivable 4,000
supplies office 320
prepaid car rental 6,000
total asset lancar 25,990

asset tetap
vehicle 140,000
Akum Depresiation vehicle (4,000)
equipment 10,000
Akum Depresiation equipment (3,333)
total asset tetap 142,667
total asset 168,657
 abdul hakim
41033403191025

13,000
25,900
38,900

7,270
3,700
11,000
7,500
1,210
2,430
2,060
1,800
1,600
4,000
3,333
430

46,333
-7,433

35,000

-7,433
3,800
 23,767

liability

acc,payabble 14,250
salary payable 400
rental income received in advanc 12,500
accrued expense 240

Total Utang 27,390

bank loan 117,500

Equity
Capitaly mahesa 23,767

Total liability & Equity 168,657

 RENTAL MOBIL MAHESA
closing jurnal

No. Tanggal keterangan Reff

1 7/31/2018 revenue
income summary

2 7/31/2018 Biaya Operasional

BBm expense
rent expense office
rent vehicle expense
salary expense
electricity,water,telpone expense
suplies expense
advertising expense
vehicle repair expense
interst expense
depreciation expense vehicle
depreciation expense equipment
other expense

3 7/31/2018 Capitaly
income summary

4 7/31/2018 Capitaly
Prive
TOTAL
RENTAL MOBIL MAHESA
closing jurnal

debit credit

38,900
38,900

46,333
7,270
3,700
11,000
7,500
1,210
2,430
2,060
1,800
1,600
4,000
3,333
430

-7,433
-7,433

3,800
3,800
81,600 81,600
 RENTAL MOBIL MAHESA
Trial balance after closing
period 31 juli 2018

KODE NAMA AKUN Debit Credit

1_10 cash in bank 15,670
1_20 acc receivable 4,000
1_30 supplies 320
1_40 prepaid vehicle rental 6,000
1_50 vehicle 140,000
1_51 acc,depreciation vehicle 4,000
1_60 equipment 10,000
1_61 acc,depreciation equipment 3,333
2_10 acc,payable 14,250
2_20 salary payable 400
2_30 unearned revenue rental 12,500
2_40 accrued expense 240
2_50 bank loan 117,500
3_10 capitaly 23,767

total 175,990 175,990

 RENTAL MOBIL MAHESA
inverting journal

No. Tanggal Keterangan Reff Debit

8/1/2018 daily rental income 3,000

acc,receivable
8/1/2018 salary payable 400
salary expense
8/1/2018 prepaid car rental 3,000
rental expense(rent expense)
8/1/2018 monthly rental income 4,000
rental income received in advance
8/1/2018 accrued expense 240
electricity,water,telpone expense
TOTAL 10,640
Credit

3,000

400

3,000

4,000

240
10,640