hange E hange E

XC di XC di
F- t F- t
PD

PD
or

or
!

!
W

W
O

O
N

N
Y

Y
U

U
B

B
to

to
ww

ww
om

om
k

k
lic

lic
C

C
.c

.c
w

w
tr re tr re
Hallo Fon
.

.
ac ac
k e r- s o ft w a k e r- s o ft w a

Adjustment Journal Entries

31 Januari 2020
Date Account Name Debit Kredit

Jan

Total
 hange E hange E
XC di XC di
F- t F- t
PD

PD
or

or
!

!
W

W
O

O
N

N
Y

Y
U

U
B

B
to

to
ww

ww
om

om
k

k
lic

lic
C

C
.c

.c
w

w
tr tr
re
Hallo Fon re
.

.
ac ac
k e r- s o ft w a k e r- s o ft w a

Work Sheet
31 Januari 2020
No. Trial Balance Adjustment Journal Entries Post Closing Trial Balance Income Statement Balance Sheet
Account Name
Acc Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
101 Account Payable
102 Petty Cash
103 Notes Receivable
104 Account Receivable
105 Allowance for Uncollectible Acc
106 Merchandise Inventory
107 Vat In
108 Interest Receivable
109 Vat Receivable
110 Office Supplies
111 Prepaid Insurance
112 Prepaid Rent
113 Land
114 Office Equipment
115 Accum. Dep. Office Equipment
116 Store Equipment
117 Accum. Dep. Store Equipment
201 Account Payable
202 Notes Payable
203 Vat Payable
204 Vat Out
205 Interest Payable
206 Salaries Payable
301 Capital
302 Drawings
303 Income Summary
401 Sales
402 Sales Discount
403 Interest Revenue
501 Cost Of Goods Sold
601 Sales Salaries Expense
602 Utilities Expense
603 Advertising Expense
604 Dep. Expense - Store Equipment
605 Office Supplies Expense
606 Rent Expense
607 Insurance Expense
 hange E hange E
XC di XC di
F- t F- t
PD

PD
or

or
!

!
W

W
O

O
N

N
Y

Y
U

U
B

B
to

to
ww

ww
om

om
k

k
lic

lic
C

C
.c

.c
w

w
tr re tr re
.

.
ac ac
k e r- s o ft w a 608 Bad Debt Expense k e r- s o ft w a

609 Dep. Expense - Office Equipment

610 Maintenance Expense
611 Other Expense
612 Office Salaries Expense
613 Interest Expense

Total