1.

Ayat Jurnal Penyesuaian

Date Description Debit Kredit

2015 30 Supplies Expense 1.520.000
Juni Supplies 1.520.000
Supplies used (1.820.000-300.000)
30 Accounts Receivable 2.310.000
Fees Earned 2.310.000
Accrued Fees
30 Depreciation Expense 1.500.000
Accumulation Depreciation –
1.500.000
Equipment

30 Wages Expense 475.000

Wages Payable 475.000
Accrued Wages
30 Unearned Fees 1.000.000
Fees Earned 1.000.000

ARWANA BAHARI
ADJUSTED TRIAL BALANCE
JUNE 30,2015
Debit Balances Credit Balances
Cash Rp 6.610.000
Account Receivable Rp 24.210.000
Supplies Rp 300.000
Equipment Rp 37.860.000
Accumulation Depreciation – Equipment Rp 1.500.000
Account Payable Rp 3.050.000
Wages Payable Rp 475.000
Unearned Fees Rp 3.800.000
Sendiko Prakoso, Capital Rp 55.700.000
Sendiko Drawing, Drawing Rp 2.500.000
Fees Earned Rp 74.760.000
Wages Expense Rp 38.685.000
Depreciation Expense Rp 1.500.000
Rent Expense Rp 13.790.000
Utilities Expense Rp 10.050.000
Supplies Expense Rp 1.520.000
Miscellaneous Expense Rp 2.260.000
Rp 139.285.000 Rp 139.285.000
 2. Income Statement

Terang Jaya
Income Statement
For the Year Ended March 31,2015
(dalam ribuan Rupiah)

Fees Revenue 257.200

Rent Revenue 1.200
Total Revenue 258.400
Expenses :
Wages Expense 104.300
Supplies Expense 1.600
Advertising Expense 21.700
Repairs Expense 8.850
Utilities Expense 11.400
Insurance Expense 2.800
Depr. Expense-Building 1.400
Depr. Expense - 3.200
Equipment
Misc. Expense 4.320
Total Expenses 159.570
Net Income 98.830

Terang Jaya
Statement of Owner's Equity
For the Year Ended March 31,2015
(dalam ribuan Rupiah)

Amanda ,Capital 78.100

Investment -
Net Income 98.830
98.830
Amanda,Drawing 5.600
Increase in owner's equity 93.230
Amanda ,Capital March 31,2015 171.330
 Balance Sheet
For the Year Ended March 31,2015
(dalam ribuan Rupiah)

Assets Liabilities
Current Assets : Current Liabilities :
Cash 6.300 Account payable 5.700
Account Receivable 22.400 Unearned Rent 900
Prepaid Insurance 1.400 Wages Payable 1.800
Supplies 1.130 Total Liabilities 8.400
Total Current Aset 31.230
Property, Land, and
Equipment
Land 98.000
Building 140.000
Less Acc. Depr.—Building 101.700 38.300
Equipment 100.500 Owner's Equity
Less Acc. Depr.-Equipment
88.300 12.200 Amanda ,Capital 171.330
Total Property, Land, and
Equipment 148.500 Total Liabilities and
Owner's Equity 179.730
Total Assets 179.730
Jurnal Penutup

Date Description Debit Credit

2015 31 Fees Revenue 257.200
March Rent Revenue 1.200
Income Summary 258.400

31 Income Summary 159.570

Wages Expense 104.300
Supplies Expense 1.600
Advertising Expense 21.700
Repairs Expense 8.850
Utilities Expense 11.400
Insurance Expense 2.800
Depr. Expense-Building 1.400
Depr. Expense -Equipment 3.200
Misc. Expense 4.320
 31 Income Summary 98.830
Amanda ,Capital 98.830

31 Amanda ,Capital 5.600

Amanda,Drawing 5.600

Terang Jaya
Post-Closing Trial Balance
For the Year Ended March 31,2015
(dalam ribuan Rupiah)

Cash 6.300
Account Receivable 22.400
Prepaid Insurance 1.400
Supplies 1.130
Land 98.000
Building 140.000
Acc. Depr.—Building 101.700
Equipment 100.500
Acc. Depr.-Equipment 88.300
Account payable 5.700
Wages Payable 1800
Unearned Rent 900
Amanda ,Capital 171.330
369.730 369.730

3. Menurut pendapat saya hal itu dapat menunjukkan keduanya karena, Debit
bisa saja menunjukkan kenaikan dan penurunan begitu juga kredit,
tergantung akun, misalkan untuk akun aset, beban, prive, debit untuk
kenaikan dan kredit untuk penurunan. Tetapi untuk akun liabilitas, ekuitas,
pendapatan, Debit untuk menunjukan penurunan dan sedangkan Kredit
untuk menunjukan kenaikan.