“Bandung Park and Fun”

General Journal
January- March 2020
Date Account Ref
Januaryy 2020 1 Cash 101
Share Capital-Ordinary 300

3 Land 130
Cash 101

20 Salaries and Wages Expense 506

Cash 101

Februaryy 2020 1 Equipment -Rides 121

Cash 101
Notes Payable 206

5 Prepaid Insurance 105

Cash 101

6 Supplies Expense 501

Cash 101

14 Advertising Expense 502

Cash 101

20 Utilities Expense 505

Cash 101

Marchh 2020 1 Equipment -Rides 121

Cash 101
Account Payable 201

1 Salaries and Wages Expense 506

Cash 101

6 Cash 101
Admission Revenue 400

7 Cash 101
Admission Revenue 400

10 Account Receivable 102

Admission Revenue 400

13 Cash 101
 Admission Revenue 400

13 Cash 101
Unearned Admission Revenue 202

14 Cash 101
Admission Revenue 400

20 Cash 101
Admission Revenue 400

21 Cash 101
Admission Revenue 400

25 Account Payable 201

Cash 101

26 Dividend 302
Cash 101

28 Cash 101
Admission Revenue 400

Total
”

Dr Cr
Rp 2,000,000,000
Rp 2,000,000,000

Rp 1,000,000,000
Rp 1,000,000,000

Rp 20,000,000
Rp 20,000,000

Rp 1,500,000,000
Rp 500,000,000
Rp 1,000,000,000

Rp 12,000,000
Rp 12,000,000

Rp 10,000,000
Rp 10,000,000

Rp 5,000,000
Rp 5,000,000

Rp 3,000,000
Rp 3,000,000

Rp 300,000,000
Rp 100,000,000
Rp 200,000,000

Rp 60,000,000
Rp 60,000,000

Rp 75,000,000
Rp 75,000,000

Rp 53,000,000
Rp 53,000,000

Rp 60,000,000
Rp 60,000,000

Rp 51,000,000
 Rp 51,000,000

Rp 150,000,000
Rp 150,000,000

Rp 34,000,000
Rp 34,000,000

Rp 65,000,000
Rp 65,000,000

Rp 37,000,000
Rp 37,000,000

Rp 200,000,000
Rp 200,000,000

Rp 50,000,000
Rp 50,000,000

Rp 45,000,000
Rp 45,000,000

Rp 5,730,000,000 Rp 5,730,000,000
 Cash 101 Share acapit
Date Description Debit Credit Balance Date
1-Jan Ju 2,000,000,000 2,000,000,000 1-Jan
3-Jan Ju 1,000,000,000 1,000,000,000
20-Jan Ju 20,000,000 980,000,000
1-Feb Ju 500,000,000 480,000,000
5-Feb Ju 12,000,000 468,000,000
6-Feb Ju 10,000,000 458,000,000
14-Feb Ju 5,000,000 453,000,000 Retained
20-Feb Ju 3,000,000 450,000,000 Date
1-Mar Ju 100,000,000 350,000,000 31-Mar
1-Mar Ju 60000000 290,000,000 31-Mar
6-Mar Ju 75,000,000 365,000,000
7-Mar Ju 53,000,000 418,000,000
13-Mar Ju 51,000,000 469,000,000
13-Mar Ju 150,000,000 619,000,000
14-Mar Ju 34,000,000 653,000,000 Devid
20-Mar Ju 65,000,000 718,000,000 Date
21-Mar Ju 37,000,000 755,000,000 26-Mar
25-Mar Ju 200,000,000 555,000,000 31-Mar-20
26-Mar Ju 50,000,000 505,000,000
28-Mar Ju 45,000,000 550,000,000

Income S
Date
31-Mar
31-Mar
31-Mar
Account Receivable 102
Date Description Debit Credit Balance
10-Mar JU 60,000,000 60,000,000

Admission
Date
Supplies 103 6-Mar
Date Description Debit Credit Balance 7-Mar
31-Mar Adj 750,000 750,000 10-Mar
13-Mar
14-Mar
20-Mar
21-Mar
 28-Mar
31-Mar
Prepaid Insurance 105 31-Mar
Date Description Debit Credit Balance
5-Feb JU 12,000,000 12,000,000
31-Mar Adj 2,000,000 10,000,000

Equipment-Rides 121
Date Description Debit Credit Balance
1-Feb JU 1,500,000,000 1,500,000,000
1-Mar JU 300,000,000 1,800,000,000

Suppiles
Land 130 Date
Date Description Debit Credit Balance 6-Feb
3-Jan JU 1,000,000,000 1,000,000,000 31-Mar
31-Mar

Accumulatiod Deereciation-Rides 140

Date Description Debit Credit Balance Advertising
31-Mar Adj 50,000,000 50,000,000 Date
31-Mar Adj 5,000,000 55,000,000 14-Feb
31-Mar

Interest E
Account Payable 201 Date
Date Description Debit Credit Balance 31-Mar
1-Mar jU 200,000,000 200,000,000 31-Mar
25-Mar jU 200,000,000 0

Insurance
Date
31-Mar
31-Mar
Unearned Admission Revenue 202
Date Description Debit Credit Balance
13-Mar JU 150,000,000 150,000,000
 31-Mar Adj 30,000,000 120,000,000

Utilities E
Date
20-Feb
31-Mar
31-Mar

Salaries and wages Payable 203

Date Description Debit Credit Balance Salaries and W
31-Mar Adj 60,000,000 60,000,000 Date
20-Jan
1-Mar
31-Mar
31-Mar
Utilities Payable 204
Date Description Debit Credit Balance
31-Mar Adj 12,000,000 12,000,000
Depeciation Expens
Date
31-Mar
31-Mar
31-Mar

Interet Payable 205

Date Description Debit Credit Balance
31-Mar Adj 20,000,000 20,000,000

Notes Payable 206

Date Description Debit Credit Balance
1-Feb JU 1,000,000,000 1,000,000,000
 Share acapital, Ordinary 300
Description Debit Credit Balance
JU 2,000,000,000 2,000,000,000

Retained Erning 301

Description Debit Credit Balance
CE 203,750,000 203,750,000
CE 50,000,000 153,750,000

Devidend 302
Description Debit Credit Balance
JU 50,000,000 50,000,000
CE 50,000,000 0

Income Summary 350

Description Debit Credit Balance
CE 450,000,000 450,000,000
CE 246,250,000 203,750,000
CE 203,750,000 0

Admission Revenue 400

Description Debit Credit Balance
JU 75,000,000 75,000,000
JU 53,000,000 128,000,000
JU 60,000,000 188,000,000
JU 51,000,000 239,000,000
JU 34,000,000 273,000,000
JU 65,000,000 338,000,000
JU 37,000,000 375,000,000
JU 45,000,000 420,000,000
Adj 30,000,000 450,000,000
CE 450,000,000 0

Suppiles Expense 501

Description Debit Credit Balance
jU 10,000,000 10,000,000
Adj 750,000 9,250,000
CE 9,250,000 0

Advertising Expense 502

Description Debit Credit Balance
JU 5,000,000 5,000,000
CE 5,000,000 0

Interest Expense 503

Description Debit Credit Balance
Adj 20,000,000 20,000,000
CE 20,000,000 0

Insurance Expense 504

Description Debit Credit Balance
Adj 2,000,000 2,000,000
CE 2,000,000 0
 Utilities Expense 505
Description Debit Credit Balance
JU 3,000,000 3,000,000
Adj 12,000,000 15,000,000
CE 15,000,000 0

Salaries and Wages Expense 506

Description Debit Credit Balance
JU 20,000,000 20,000,000
JU 60,000,000 80,000,000
Adj 60,000,000 140,000,000
CE 140,000,000 0

Depeciation Expense Equimpenr-Rides 510

Description Debit Credit Balance
Adj 50,000,000 50,000,000
Adj 5,000,000 55,000,000
CE 55,000,000 0
 Bandung Park and Fun
Adjustment Entries
March 31 2020
Date Account Rev
31-Mar Salaries and Wages Expense 506
Salaries and Wages Payable 203
31-Mar Supplies Expense 103
Supplies 501
31-Mar Depreciation Expanse Equipment-Rides 510
accumulated Depreciation-Rides 140
31-Mar Insurance Expense 504
Prepaid Insurance 105
31-Mar Interest Expense 503
Interest Payable 205
31-Mar Unearned Admission Revenue 202
Admission Revenue 400
31-Mar Utilities Expense 505
Utilities Payable 204

TOTAL
 Fun
ies
0
Dr Cr
Rp 60,000,000.00
Rp 60,000,000.00
Rp 750,000.00
Rp 750,000.00
Rp 55,000,000.00 1) 1,500,000,000 : 5 = 300,000,000
Rp 55,000,000.00 2) 300,000,000 : 5 = 60,000,000
Rp 2,000,000.00 12,000,000 * 2/12 = 2,000,000
Rp 2,000,000.00
Rp 20,000,000.00 1,000,000,000 * 12% * 2/12 = 20,000,000
Rp 20,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 12,000,000.00
Rp 12,000,000.00

Rp 179,750,000.00 Rp 179,750,000.00
300,000,000* 2/12 = 50,000,000 Ket : Equipment 1 baru terpakai 2 bulan
60,000,000 * 1/12 = 5,000,000 Ket : Equipment 2 baru terpakai 1 bulan
 Bandun
W
Jan -
Trial Balance Adjusment
No Account
Dr Cr Dr
101 Cash 550,000,000
102 Account Receivable 60,000,000
103 Supplies 750,000
105 Prepaid Insurance 12,000,000
121 Equipment -Rides 1,800,000,000
130 Land 1,000,000,000

140 Accumulated Depreciation- Rides

201 Account Payable 0

202 Unearned Admission Revenue 150,000,000 30,000,000
203 Salaries and Wages Payable
204 Utilities Payable
205 Interest Payable
206 Notes Payable 1,000,000,000
300 Share Capital-Ordinary 2,000,000,000
301 Retained Earning
302 Dividend 50,000,000
350 Income Summary
400 Admission Revenue 420,000,000
501 Supplies Expense 10,000,000
502 Advertising Expense 5,000,000
503 Interest Expense 20,000,000
504 Insurance Expense 2,000,000
505 Utilities Expense 3,000,000 12,000,000
506 Salaries and Wages Expense 80,000,000 60,000,000
510 Depreciation
Rides
Expense Equipment-
55,000,000
Total Rp 3,570,000,000 Rp 3,570,000,000 Rp 179,750,000
Profit
 Bandung Park & Fun
Worksheet
Jan - March 2020
Adjusment Adjusted Trial Balance Income Statement
Cr Dr Cr Dr Cr
550,000,000
60,000,000
750,000
2,000,000 10,000,000
1,800,000,000
1,000,000,000

55,000,000
55,000,000
0
120,000,000
60,000,000 60,000,000
12,000,000 12,000,000
20,000,000 20,000,000
1,000,000,000
2,000,000,000

50,000,000

30,000,000 450,000,000 450,000,000

750,000 9,250,000 9,250,000
5,000,000 5,000,000
20,000,000 20,000,000
2,000,000 2,000,000
15,000,000 15,000,000
140,000,000 140,000,000

55,000,000 55,000,000
Rp 179,750,000 Rp 3,717,000,000 Rp 3,717,000,000 Rp 246,250,000 Rp 450,000,000
Rp 203,750,000
Rp 450,000,000 Rp 450,000,000
 Statement of Financial Position
Dr Cr
550,000,000
60,000,000
750,000
10,000,000
1,800,000,000
1,000,000,000

55,000,000

0
120,000,000
60,000,000
12,000,000
20,000,000
1,000,000,000
2,000,000,000

50,000,000

Rp 3,470,750,000 Rp 3,267,000,000
Rp 203,750,000
Rp 3,470,750,000 Rp 3,470,750,000
 Bandung Park and Fun
Income Statement
Marchh 2020

Penjualan
Penjualan 450,000,000
Total Penjualan Rp 450,000,000

BEBAN BEBAN
Supplies Expense Rp 9,250,000
Advertising Expense Rp 5,000,000
Interest Expense Rp 20,000,000
Insurance Expense Rp 2,000,000
Utilities Expense Rp 15,000,000
Salaries and Wages Expense Rp 140,000,000
Depreciation Expense Equipment-Rides Rp 55,000,000
Jumlah Beban Rp 246,250,000
LABA BERSIH

Bandung Park and Fun

Retained Earnings Statement
Marchh 2020

Retained Earnings, 01 Jan 2020

Net Income Rp 203,750,000
Dividend Rp 50,000,000
Increase Retained Earning
Retained Earnings 31 Marchh 2020
 Rp 203,750,000

Ban
Statem

AKTIVA
Rp - AKTIVA LANCAR
Cash Rp 550,000,000
Account Receivable Rp 60,000,000
Rp 153,750,000 Supplies Rp 750,000
Rp 153,750,000 Prepaid Insurance Rp 10,000,000
Total
AKTIVA TETAP
Equipment -Rides Rp 1,800,000,000
Land Rp 1,000,000,000
Accumulated Depreciation- Rides -Rp 55,000,000
Total

TOTAL AKTIVA
 Bandung Park and Fun
Statement of Financial Position
Marchh 2020

PASIVA
Kewajiban
Account Payable Rp -
Unearned Admission Revenue Rp 120,000,000
Salaries and Wages Payable Rp 60,000,000
Utilities Payable Rp 12,000,000
Rp 620,750,000 Interest Payable Rp 20,000,000
Notes Payable Rp 1,000,000,000
Total Kewajiban Rp 1,212,000,000

Modal
Rp 2,745,000,000 Share Capital-Ordinary Rp 2,000,000,000
Retained Earning Rp 153,750,000

Total Modal Rp 2,153,750,000

Rp 3,365,750,000
Rp 3,365,750,000
 Bandung Park and Fun
Closing Entries
March 31 2020

Date Account Ref Dr

Marchh 31 Admission Revenue 400 Rp 450,000,000
Income Summary 350

31 Income Summary 350 Rp 246,250,000

Supplies Expense 501
Advertising Expense 502
Interest Expense 503
Insurance Expense 504
Utilities Expense 505
Salaries and Wages Expense 506
Depreciation Expense Equipment-Rides 510

31 Income Summary 350 Rp 203,750,000

Retained Earning 301

31 Retained Earning 301 Rp 50,000,000

Dividend 302

TOTAL Rp 950,000,000
 Cr

Rp 450,000,000

Rp 9,250,000
Rp 5,000,000
Rp 20,000,000
Rp 2,000,000
Rp 15,000,000
Rp 140,000,000
Rp 55,000,000

Rp 203,750,000

Rp 50,000,000

Rp 950,000,000
 Bandung Park & Fun
Trial Balance After Closing
April 1 2020

NO.AKUN NAMA AKUN DEBET

101 Cash Rp 550,000,000
102 Account Receivable Rp 60,000,000
103 Supplies Rp 750,000
105 Prepaid Insurance Rp 10,000,000
121 Equipment -Rides Rp 1,800,000,000
130 Land Rp 1,000,000,000
140 Accumulated Depreciation- Rides
201 Account Payable
202 Unearned Admission Revenue
203 Salaries and Wages Payable
204 Utilities Payable
205 Interest Payable
206 Notes Payable
300 Share Capital-Ordinary
301 Retained Earning
302 Dividend

Jumlah Rp 3,420,750,000
 KREDIT

Rp 55,000,000
Rp -
Rp 120,000,000
Rp 60,000,000
Rp 12,000,000
Rp 20,000,000
Rp 1,000,000,000
Rp 2,000,000,000
Rp 153,750,000
-

Rp 3,420,750,000