PT.

"ADZKIA DECORATOR"
Trial Balance
period December 31, 2010

Accounts Accounts Title Debit Credit

101 Cash 18,200,000
102 Vehicle (Kendaraan) 36,000,000
103 Interest Receivable 0
104 Office Supplies 265,000
105 Prepaid Advertising 0
121 Equipment (Peralatan) 8,000,000
122 Accumulated Depr Equipment 0
123 Acc Depr Vehicle 0
201 Notes Payable (Utang Wesel) 27,000,000
203 Commission Payable 0
301 Capital 30,000,000
401 Revenue(Pendapatan Jasa) 11,080,000
402 Interest Revenue 0
501 Salaries Expense 3,000,000
502 Electricity, Water, Telepone Expen 615,000
503 Depreciation Equipment Expense 0
504 Supplies Expense 0
505 Depreciation Vehicle Expense 0
506 Commission Expense 0
507 Drawing (Prive) 2,000,000

68,080,000 68,080,000
 PT. "Technology.Com"
Adjusting Journal
period December 31, 2012

Date Accounts Accounts Title Ref Balance

Number Debit
Dec 31 504 Supplies Expense BB 504 215,000
104 Office Supplies BB 104
(AJP u/ Menyesuaikan Perlengkapan)

Dec 31 503 Depr Equipment Expense BB 503 400,000

122 Acc Depr Equipment BB 122
(AJP u/ Menyesuaikan Peralatan)

Dec 31 506 ComissionExpense BB 506 18,000

203 Commission Payable BB 203
(AJP u/ Menyesuaikan Biaya Gaji)

Dec 31 103 Interest Receivable BB 103 4,000

402 Interest Revenue BB 402
(AJP u/ Menyesuaikan Pendapatan Bunga)

Dec 31 505 Depreciation Vehicle Expense BB 505 3,600,000

123 Acc Depr Vehicle BB 123
(AJP u/ Menyesuaikan Biaya Kendaraan)
Balance
Credit

215,000

400,000

18,000

4,000

3,600,000
 "ADZKIA DECORATOR"
Work Sheet
Periode 31 Desember 2010

Acc Accounts Trial Balance Adjustment

No Title Debit Credit Debit Credit
101 Cash 18,200,000
102 Vehicle (Kendaraan) 36,000,000
103 Interest Receivable 0 4,000
104 Office Supplies 265,000 215,000
105 Prepaid Advertising 0
121 Equipment (Peralatan) 8,000,000
122 Acc Depr Equipment 0 400,000
123 Acc Depr Vehicle 0 3,600,000
201 Notes Payable (Utang Wesel) 27,000,000
203 Commission Payable 0 18,000
301 Capital 30,000,000
401 Revenue(Pendapatan Jasa) 11,080,000
402 Interest Revenue 0 4,000
501 Salaries Expense 3,000,000
502 Electricity, Water, Telepone Expense 615,000
503 Depreciation Equipment Expense 0 400,000
504 Supplies Expense 0 215,000
505 Depreciation Vehicle Expense 0 3,600,000
506 Commission Expense 0 18,000
507 Drawing (Prive) 2,000,000

68,080,000 68,080,000 4,237,000 4,237,000

Net Loss
ORATOR"
heet
ember 2010

Adjusted Trial Balance Income Statement Balance Sheet

Debit Credit Debit Credit Debit Credit
18,200,000 18,200,000
36,000,000 36,000,000
4,000 4,000
50,000 50,000
0 0
8,000,000 0 8,000,000
400,000 400,000
3,600,000 3,600,000
27,000,000 27,000,000
18,000 18,000
30,000,000 30,000,000
11,080,000 11,080,000
4,000 0 4,000
3,000,000 3,000,000
615,000 615,000
400,000 400,000
215,000 215,000
3,600,000 3,600,000
18,000 18,000
2,000,000 2,000,000

72,102,000 72,102,000 9,848,000 11,084,000 62,254,000 61,018,000

-1,236,000 -1,236,000
9,848,000 9,848,000 61,018,000 61,018,000