Professional Documents
Culture Documents
Pengantar Akuntansi K1 - Atrilia M N
Pengantar Akuntansi K1 - Atrilia M N
Pengantar Akuntansi K1 - Atrilia M N
RAHMA CONSULTING
Journal Entries
Period, 31 May 2016
Rp 4,500,000.00
Rp 2,450,000.00
Rp 225,000.00
Rp 640,000.00
Rp 9,180,000.00
Rp 750,000.00
Rp 8,360,000.00
Rp 735,000.00
Rp 4,820,000.00
Rp 7,900,000.00
Rp 9,520,000.00
Rp 750,000.00
Rp 260,000.00
Rp 810,000.00
Rp 3,300,000.00
Rp 2,650,000.00
Rp 10,500,000.00
Rp 67,350,000.00
2112000090 Atrilia Martina Ningrum
Account Number: 32
Balance
Kr
Dr Kr
Rp 10,500,000.00
Account Number: 33
Balance
Kr
Dr Kr
Account Number: 41
Balance
Kr
Dr Kr
Rp 36,210,000.00 Rp 36,210,000.00
Account Number: 51
Balance
Kr
Dr Kr
Rp 1,500,000.00
Account Number: 52
Balance
Kr
Dr Kr
Account Number: 53
Balance
Kr
Dr Kr
Account Number: 54
Balance
Kr
Dr Kr
Account Number: 55
Balance
Kr
Dr Kr
Account Number: 59
Balance
Kr
Dr Kr
Rp 1,295,000.00
2112000090 Atrilia Martina Ningrum
RAHMA CONSULTING
Trial Balance Before Adjustment
Period May 31, 2016
No Account Name Dr Kr
11 Cash In Bank Rp 44,195,000.00
12 Account Receivable Rp 8,080,000.00
14 Supplies Rp 2,085,000.00
15 Prepaid Rent Rp 3,200,000.00
16 Prepaid Insurance Rp 1,500,000.00
18 Equipment Rp 14,500,000.00
19 Accum. Depreciation Rp 330,000.00
21 Account Payable Rp 895,000.00
22 Wages & Salaries Payable Rp 120,000.00
23 Unearned Revenue Rp 7,000,000.00
31 Mrs. Rahma Lulu, Capital Rp 42,300,000.00
32 Mrs. Rahma Lulu, Drawing Rp 10,500,000.00
33 Income Summary
41 Service Revenue Rp 36,210,000.00
51 Wages & Salaries Expense Rp 1,500,000.00
52 Rent Expense
53 Supplies Expense
54 Depreciation Expense
55 Insurance Expense
59 Other Expense Rp 1,295,000.00
TOTAL Rp 86,855,000.00 Rp 86,855,000.00
2112000090 Atrilia Martina Ningrum
RAHMA CONSULTING
Adjustment Entries
Period May 31, 2016
RAHM
Perio
Rp 80,815,000.00 Rp 48,090,000.00
Rp 32,725,000.00
Rp 80,815,000.00 Rp 80,815,000.00
2112000090 Atrilia Martina Ningrum
RAHMA CONSULTING
Profit & Loss Statement
end period May 31, 2016
Assets
Revenue: Current Assets:
Service Revenue Rp 39,420,000.00
Total Revenue: Rp 39,420,000.00
Expense:
Wages & Salaries Expense Rp 1,825,000.00
Rent Expense Rp 1,600,000.00
Supplies Expense Rp 1,370,000.00 Total Current Assets
Depreciation Expense Rp 330,000.00 Fixed Assets:
Insurance Expense Rp 275,000.00
Other Expense Rp 1,295,000.00
Total Expense: -Rp 6,695,000.00 Total Fixed Assets
Net Profit: Rp 32,725,000.00
TOTAL ASSETS
RAHMA CONSULTING
Statement of owner's Equity
end period May 31, 2016
Rp 5,130,000.00
Rp 64,525,000.00
Rp 64,525,000.00
Rp 69,655,000.00
2112000090 Atrilia Martina Ningrum
RAHMA CONSULTING
Closing Journal
Period May 31, 2016
RAHMA CONSULTING
Post Closing Trial Balance
Period, 31 May 2016
No Account Name Dr Kr
11 Cash In Bank Rp 44,195,000.00
12 Account Receivable Rp 8,080,000.00
14 Supplies Rp 715,000.00
15 Prepaid Rent Rp 1,600,000.00
16 Prepaid Insurance Rp 1,225,000.00
18 Equipment Rp 14,500,000.00
19 Accum. Depreciation Rp 660,000.00
21 Account Payable Rp 895,000.00
22 Wages & Salaries Payable Rp 445,000.00
23 Unearned Revenue Rp 3,790,000.00
31 Mrs. Rahma Lulu, Capital Rp 64,525,000.00
TOTAL Rp 70,315,000.00 Rp 70,315,000.00