Worksheet/Neraca Lajur

SALON MEKAR SARI

Worksheet
as of August 31st 2010
(in thousand rupiah)

Nama Akun Trial Balance Adjusting Journal Entry Adjusted Trial Balance Profit and Loss Balance Sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 5,400 5,400 5,400
Account Receivable 2,800 2,800 2,800
Prepaid Insurance 2,400 200 2,200 2,200
Supplies 1,300 300 1,000 1,000
Equipment 60,000 60,000 60,000
Notes Payable 40,000 40,000 40,000
Account Payable 2,400 2,400 2,400
Equity, Ratna 30,000 30,000 30,000
Prive, Ratna 1,000 1,000 1,000
Revenue 4,900 4,900 4,900
Wages and Salaries Expense 3,200 3,200 3,200
Electricity Expense 800 800 800
Advertising Expense 400 400 400

77,300 77,300
Insurance Expense 200 200 200
Supplies Expense 300 300 300
Equipment Depreciation 900 900 900

Accumulated Depresciation of
Equipment 900 900 900
Interest Expense 500 500 500
Interest Payable 500 500 500
Total 1,900 1,900 78,700 78,700 6,300 4,900 72,400 73,800
Net Loss 1,400 1,400
6,300 6,300 73,800 73,800