PT.

PRIMA JAYA
Trial Balance
Maret 31, 2019

No.Acc Account Title Debet Credit

101 Cash 8,400
112 Account Receivable 2,600
126 Supplies 2,000
130 Prepaid Insurance 1,800
140 Prepaid Rent 3,600
121 Equipment 25,000
201 Notes Payable 8,400
202 Accounts Payable 8,000
203 Unearned Rent Revenue 5,000
301 Share Capital Ordinary 15,000
311 Dividends 1,600
429 Service Revenue 13,500
511 Salaries and Wages Expense 2,200
512 Travel Expense 1,300
513 Rent Expense 1,200
732 Miscellaneous Expense 200
49,900 49,900

Keterangan pada 31 Maret 2019 adalah sebagai berikut :

1. Perlengkapan yang tersisa pada tanggal 31 Maret 2019 senilai 1050
2. Bunga atas Wesel bayar yang belum dibayarkan senilai 200
3. Penyusutan Equipment Sebesar 4000 untuk setengah tahun
4. Jasa yang telah diberikan tetapi belum ditagih pada tanggal 31 Maret 2019 senilai 800
5. Gaji yang belum dibayar sebesar 750
Nama Dinda Aldira Yuliana
NPM A10200069
Kelas B
 PT PRIMA JAYA
GENERAL JOURNAL
Maret 31, 2019

DATE No. Acc ACCOUNT TITLE DEBET CREDIT

31-Mar 631 Supplies Expense 950
126 Supplies 950
230 Interest Payable 200
718 Interest Expense 200
142 Accumulated Depreciation-Equipment 2000
619 Depreciation Expense - Equipment 2000
730 Service Payable 800
429 Service Expense 800
722 Wages & Salaries Payable 750
511 Salaries & Wages Expense 750
4700 4700
 WOORKSHEET
PT. PRIMA JAYA
MARET 31,2019
TRIAL BALANCE ADJUSMENT
No. Acc Account Title
Debet Credit Debet Credit
101 Cash 8,400
112 Account Receivable 2,600
126 Supplies 2,000 950
130 Prepaid Insurance 1,800
140 Prepaid Rent 3,600
121 Equipment 25,000 4,000
201 Notes Payable 8,400 200
202 Accounts Payable 8,000
203 Unearned Rent Revenue 5,000
301 Share Capital Ordinary 15,000
311 Dividends 1,600
429 Service Revenue 13,500 800
511 Salaries and Wages Expense 2,200 750
512 Travel Expense 1,300
513 Rent Expense 1,200
732 Miscellaneous Expense 200
49,900 49,900
112 Accumulated Depreciation-Equipment 2,000
230 Interest Payable 200
730 Service Payable 800
619 Depreciation Expense-Equipment 2,000
631 Supplies Expense 950
722 Wages & Salaries Expense 750
6,700 6,700
 ADJUSMENT TRIAL BALANCE INCOME STATEMENT STATEMENT FINANCIAL OF POSITION
Debet Credit Debet Credit Debet Credit
8,400 8,400
2,600 2,600
1,050 1,050
1,800 1,800
3,600 3,600
21,000 21,000
8,600 8,600
8,000 8,000
5,000 5,000
15,000 15,000
1,600 1,600
14,300 14,300
1,450 1,450
1,300 1,300
1,200 1,200
200 200

2,000 2,000 2,000

200 200 200
800 800 800
2,000 2,000 2,000
950 950
750 750
50,900 50,900 10,850 14,300 40,050 41,600
3,450 1,550
14,300 14,300 41,600 41,600
 PT PRIMA JAYA
INCOME STATEMENT
Maret 31, 2019

Revenue
Sales 14,300
Total revenue 14,300
Expenses
Salaries And Wages Expense 1,450
Travel Expense 1,300
Rent Expense 1,200
Misscelllaneous Expense 200
Depreciation Expense 2,000
Supplies Expense 950
Total Expense 7,100

Net Income 14,300

7,200

PT PRIMA JAYA
RETAINED EARNINGS
Maret 31,2019

Retained Earnings, Maret, 31 0

Add : Net Income 7,200
[7200]
Less : Dividends 1,600
Witrawals 0
Retained Earnings, Maret 31 8,800
 PT PRIMA JAYA
STATEMENT FINANCIAL OF POSITION
Maret 31,2019

Current Assets Liabilites

Cash 8,400 Notes payable
Account Receivable 2,600 Accounts Payable
Supplies 1,050 Salaris & Wages Payable
Prepaid Insurance 1,800 Interest Payable
Prepaid rent 3,600 Service Payable
Equipment 21,000 Total Liabilites
Total Current Assets 38,450

Fixed Assets Capital

Equipment 25,000 Share Capital
Accumulated Depreciation 2,000 Retained Eaarnings
Total Fixed Assets 27,000 Total capital

Total Assets 65,450 Total Liabilities& Capital

 8,400
8,000
750
200
800
18,150

15,000
8,800
6,200

24,350
 PT PRIMA JAYA
CLOSING ENTRIES
Maret 31, 2019

Date Account Title Debet Credit

March, 31 Sales 14,300
Income Summary 14,300

Income Summary 7,100

Salaries & Wages Expense 4,000
Travel Expense 1,300
Rent expense 1,200
Misscelaneous Expense 200
Depreciation Expense 2,000
Supplies Expense 950

Income Summary 8,800

Retained Earnings 8,800

Retained Earnings 8,800

Dividends 1,600
39,000 39,000