Lab Accounting Assignment Week 8 : Closing Journal Entries and Post Closing Trial

Balance

 Closing Journal Entries

PT SUKSES SELALU

Closing Journal

December 31, 2018

Date Description REF Debit Credit

31 Sales Rp 22.000.000
Income Summary Rp 22.000.000
31 Income Summary Rp 10.220.000
sUtilities and Electricity Rp 500.000
Expense
Advertisement Expense Rp 400.000
Internet/Wifi Expense Rp 320.000
Salaries Expense Rp 9.000.000
31 Income Summary Rp 73.525.000
Mr.Raymond Capital Rp 73.525.000
31 Mr.Raymond Capital Rp 5.000.000
Mr.Raymond Drawing Rp 5.000.000

TOTAL Rp 110.745.000 Rp 110.745.000

 Post Closing Trial Balance

PT SUKSES SELALU

Post Closing Trial Balance

December 31, 2018

 No.
Account Name Debit Credit
Account
Cash Rp 49.025.000

Account Receivable -

Office Supplies Rp 4.850.000

Merchandise Inventory Rp 8.650.000

Office Equipment Rp 11.000.000

Mr.Raymond Capital Rp 73.525.000

TOTAL Rp 73.525.000 Rp 73.525.000