Scribd Logo
Upload

Welcome to Scribd!

  • Janice Suyo Merged

    Uploaded by

    Lolz
    36 views23 pages
    The trial balance provides account information for Janice Event Organizer for the month of July 2021. It shows revenues of Rp 68,500,000 and total expenses of Rp 54,120,000. After adjustments, the adjusted trial balance includes an additional Rp 7,000,000 in expenses. This results in a net income for the period of Rp 11,380,000.

    Original Description:

    Original Title

    janice_suyo_merged

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The trial balance provides account information for Janice Event Organizer for the month of July 2021. It shows revenues of Rp 68,500,000 and total expenses of Rp 54,120,000. After adjustments, the adjusted trial balance includes an additional Rp 7,000,000 in expenses. This results in a net income for the period of Rp 11,380,000.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    36 views23 pages

    Janice Suyo Merged

    Uploaded by

    Lolz
    The trial balance provides account information for Janice Event Organizer for the month of July 2021. It shows revenues of Rp 68,500,000 and total expenses of Rp 54,120,000. After adjustments, the adjusted trial balance includes an additional Rp 7,000,000 in expenses. This results in a net income for the period of Rp 11,380,000.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 23

    UNIT 3 JANICE EVENT ORGANIZER - TRIAL BALANCE

    JEXINE THALIA CANG - 212120252

    JANICE EVENT ORGANIZER


    TRIAL BALANCE
    FOR THE MONTH ENDED OF JULY 31, 2021

    Account Number Account Name Debit Credit


    111 Cash Rp 36.850.000 Rp -
    112 Account Receivable Rp 31.500.000 Rp -
    113 Prepaid Insurance Rp 3.300.000 Rp -
    114 Supplies Rp 6.000.000 Rp -
    121 Vehicle Rp 146.500.000 Rp -
    122 Acc. Depreciation Vehicle Rp - Rp 4.000.000
    123 Equipment Rp 44.500.000 Rp -
    124 Acc. Depreciation Equipment Rp - Rp 4.000.000
    211 Account Payable Rp - Rp 10.620.000
    212 Bank Payable Rp - Rp 150.000.000
    311 Equity Rp - Rp 101.000.000
    312 Prive Rp 10.000.000 Rp -
    411 Revenue Rp - Rp 68.500.000
    511 Rent Expense Rp 25.000.000 Rp -
    512 Advertising Expense Rp 350.000 Rp -
    513 Salary Expense Rp 15.000.000 Rp -
    514 Delivery Expense Rp 120.000 Rp -
    515 Service Expense Rp 4.500.000 Rp -
    516 Utilities Expense Rp 650.000 Rp -
    517 Internet Expense Rp 550.000 Rp -
    518 Supplies Expense Rp 5.000.000 Rp -
    519 Depreciation Expense (Vehicle) Rp 4.000.000 Rp -
    520 Depreciation Expense (Equipment) Rp 4.000.000 Rp -
    521 Insurance Expense Rp 300.000 Rp -
    Total Rp 338.120.000 Rp 338.120.000
    UNIT 3 JANICE EVENT ORGANIZER - ADJUSTMENT JOURNAL
    JEXINE THALIA CANG - 212120252

    JANICE EVENT ORGANIZER


    ADJUSTMENT JOURNAL
    FOR THE MONTH ENDED OF JULY 31, 2021

    Date Account Name Ref. Debit Credit


    31-Jul Supplies Expense 518 Rp 1.000.000
    Supplies 114 Rp 1.000.000
    31-Jul Interest Expense 522 Rp 3.000.000
    Interest Payable 214 Rp 3.000.000
    31-Jul Bad Debt Expense 523 Rp 500.000
    Account Receivable 112 Rp 500.000
    31-Jul Salary Expense 513 Rp 2.500.000
    Salary Payable 213 Rp 2.500.000
    Total Rp 7.000.000 Rp 7.000.000
    UNIT 3 JANICE EVENT ORGANIZER - GENERAL LEDGER
    JEXINE THALIA CANG - 212120252

    JANICE EVENT ORGANIZER


    GENERAL LEDGER
    FOR THE MONTH ENDED OF JULY 31, 2021

    ACCOUNT RECEIVABLE Acc. Number : 112


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 31.500.000 Dr. Rp 31.500.000
    31-Jul Rp 500.000 Dr. Rp 31.000.000

    SUPPLIES Acc. Number : 114


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 6.000.000 Dr. Rp 6.000.000
    31-Jul Rp 1.000.000 Dr. Rp 5.000.000

    SALARY PAYABLE Acc. Number : 213


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 2.500.000 Cr. Rp 2.500.000

    INTEREST PAYABLE Acc. Number : 214


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 3.000.000 Cr. Rp 3.000.000

    SALARY EXPENSE Acc. Number : 513


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 15.000.000 Dr. Rp 15.000.000
    31-Jul Rp 2.500.000 Dr. Rp 17.500.000

    SUPPLIES EXPENSE Acc. Number : 518


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 5.000.000 Dr. Rp 5.000.000
    31-Jul Rp 1.000.000 Dr. Rp 6.000.000
    INTEREST EXPENSE Acc. Number : 522
    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 3.000.000 Dr. Rp 3.000.000

    BAD DEBT EXPENSE Acc. Number : 523


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    31-Jul Rp 500.000 Dr. Rp 500.000
    UNIT 3 JANICE EVENT ORGANIZER - ADJUSTED TRIAL BALANCE
    JEXINE THALIA CANG - 212120252

    JANICE EVENT ORGANIZER


    ADJUSTED TRIAL BALANCE
    FOR THE MONTH ENDED OF JULY 31, 2021

    Account Number Account Name Debit Credit


    111 Cash Rp 36.850.000 Rp -
    112 Account Receivable Rp 31.000.000 Rp -
    113 Prepaid Insurance Rp 3.300.000 Rp -
    114 Supplies Rp 5.000.000 Rp -
    121 Vehicle Rp 146.500.000 Rp -
    122 Acc. Depreciation Vehicle Rp - Rp 4.000.000
    123 Equipment Rp 44.500.000 Rp -
    124 Acc. Depreciation Equipment Rp - Rp 4.000.000
    211 Account Payable Rp - Rp 10.620.000
    212 Bank Payable Rp - Rp 150.000.000
    213 Salary Payable Rp - Rp 2.500.000
    214 Interest Payable Rp - Rp 3.000.000
    311 Equity Rp - Rp 101.000.000
    312 Prive Rp 10.000.000 Rp -
    411 Revenue Rp - Rp 68.500.000
    511 Rent Expense Rp 25.000.000 Rp -
    512 Advertising Expense Rp 350.000 Rp -
    513 Salary Expense Rp 17.500.000 Rp -
    514 Delivery Expense Rp 120.000 Rp -
    515 Service Expense Rp 4.500.000 Rp -
    516 Utilities Expense Rp 650.000 Rp -
    517 Internet Expense Rp 550.000 Rp -
    518 Supplies Expense Rp 6.000.000 Rp -
    519 Depreciation Expense (Vehicle) Rp 4.000.000 Rp -
    520 Depreciation Expense (Equipment) Rp 4.000.000 Rp -
    521 Insurance Expense Rp 300.000 Rp -
    522 Interest Expense Rp 3.000.000 Rp -
    523 Bad Debt Expense Rp 500.000 Rp -
    Total Rp 343.620.000 Rp 343.620.000
    UNIT 3 JANICE EVENT ORGANIZER - FINANCIAL STATEMENTS
    JEXINE THALIA CANG - 212120252

    1. Income Statement

    JANICE EVENT ORGANIZER


    INCOME STATEMENT
    FOR THE MONTH ENDED OF JULY 31, 2021

    Revenue Rp 68.500.000

    Expenses :
    Rent Expense Rp 25.000.000
    Advertising Expense Rp 350.000
    Salary Expense Rp 17.500.000
    Delivery Expense Rp 120.000
    Service Expense Rp 4.500.000
    Utilities Expense Rp 650.000
    Internet Expense Rp 550.000
    Supplies Expense Rp 6.000.000
    Depreciation Expense (Vehicle) Rp 4.000.000
    Depreciation Expense (Equipment) Rp 4.000.000
    Insurance Expense Rp 300.000
    Interest Expense Rp 3.000.000
    Bad Debt Expense Rp 500.000
    Total Expense Rp 66.470.000

    Net Income Rp 2.030.000

    2. Owner's Equity Statement

    JANICE EVENT ORGANIZER


    OWNER'S EQUITY STATEMENT
    FOR THE MONTH ENDED OF JULY 31, 2021

    Owner's Equity 1 July Rp 101.000.000


    Add :
    Net Income Rp 2.030.000
    Rp 103.030.000
    Less :
    Prive -Rp 10.000.000
    Owner's Equity 31 July Rp 93.030.000
    3. Statement of Financial Position

    JANICE EVENT ORGANIZER


    STATEMENT OF FINANCIAL POSITION
    FOR THE MONTH ENDED OF JULY 31, 2021

    Assets
    Current Assets :
    Cash Rp 36.850.000
    Account Receivable Rp 31.000.000
    Prepaid Insurance Rp 3.300.000
    Supplies Rp 5.000.000
    Total Current Assets Rp 76.150.000

    Fixed Assets :
    Vehicle Rp 146.500.000
    Acc. Depreciation Vehicle -Rp 4.000.000
    Equipment Rp 44.500.000
    Acc. Depreciation Equipment -Rp 4.000.000
    Total Fixed Assets Rp 183.000.000

    TOTAL ASSETS Rp 259.150.000

    Passiva
    Liabilities :
    Account Payable Rp 10.620.000
    Bank Payable Rp 150.000.000
    Salary Payable Rp 2.500.000
    Interest Payable Rp 3.000.000
    Total Liabilities Rp 166.120.000

    Owner's Equity 31 July Rp 93.030.000

    TOTAL PASSIVA Rp 259.150.000


    UNIT 3 SUYOMISU SALON - TRIAL BALANCE
    JEXINE THALIA CANG - 212120252

    SUYOMISU SALON
    TRIAL BALANCE
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Account Number Account Name Debit Credit


    1101 Cash Rp 67.750.000 Rp -
    1102 Account Receivable Rp 7.000.000 Rp -
    1103 Store Supplies Rp 600.000 Rp -
    1104 Prepaid Rent Rp 1.500.000 Rp -
    1201 Store Equipment Rp 10.000.000 Rp -
    2101 Account Payable Rp - Rp 6.850.000
    3101 Equity Rp - Rp 75.000.000
    3102 Prive Rp 2.500.000 Rp -
    4101 Revenue Rp - Rp 13.250.000
    5101 Utilities Expenses Rp 500.000 Rp -
    5103 Salaries Expenses Rp 4.500.000 Rp -
    5104 Advertising Expenses Rp 300.000 Rp -
    5105 Accomodation Expenses Rp 450.000 Rp -
    Total Rp 95.100.000 Rp 95.100.000
    UNIT 3 SUYOMISU SALON - ADJUSTMENT JOURNAL
    JEXINE THALIA CANG - 212120252

    SUYOMISU SALON
    ADJUSTMENT JOURNAL
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Date Account Name Ref. Debit Credit


    30-Nov Store Supplies Expenses 5106 Rp 100.000
    Store Supplies 1103 Rp 100.000
    30-Nov Rent Expenses 5107 Rp 125.000
    Prepaid Rent 1104 Rp 125.000
    30-Nov Depreciation Expenses (Store Equipment) 5201 Rp 208.333
    Acc. Depreciation Store Equipment 1202 Rp 208.333
    30-Nov Bad Debt Expenses 5108 Rp 70.000
    Account Receivable 1102 Rp 70.000
    30-Nov Salaries Expenses 5103 Rp 500.000
    Salaries Payable 2102 Rp 500.000
    Total Rp 1.003.333 Rp 1.003.333
    UNIT 3 SUYOMISU SALON - GENERAL LEDGER
    JEXINE THALIA CANG - 212120252

    SUYOMISU SALON
    GENERAL LEDGER
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    ACCOUNT RECEIVABLE Acc. Number: 1102


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 7.000.000 Dr. Rp 7.000.000
    30-Nov Rp 70.000 Dr. Rp 6.930.000

    STORE SUPPLIES Acc. Number : 1103


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 600.000 Dr. Rp 600.000
    30-Nov Rp 100.000 Dr. Rp 500.000

    PREPAID RENT Acc. Number : 1104


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 1.500.000 Dr. Rp 1.500.000
    30-Nov Rp 125.000 Dr. Rp 1.375.000

    ACC. DEPRECIATION STORE EQUIPMENT Acc. Number : 1202


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 208.333 Cr. Rp 208.333

    SALARIES PAYABLE Acc. Number : 2102


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 500.000 Cr. Rp 500.000

    SALARIES EXPENSES Acc. Number : 5103


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 4.500.000 Dr. Rp 4.500.000
    30-Nov Rp 500.000 Dr. Rp 5.000.000
    STORE SUPPLIES EXPENSES Acc. Number : 5106
    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 100.000 Dr. Rp 100.000

    RENT EXPENSES Acc. Number : 5107


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 125.000 Dr. Rp 125.000

    BAD DEBT EXPENSES Acc. Number : 5108


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 70.000 Dr. Rp 70.000

    DEPRECIATION EXPENSES (STORE EQUIPMENT) Acc. Number : 5201


    Date Explanation Ref. Debit Credit Dr./Cr. Balance
    2021
    30-Nov Rp 208.333 Dr. Rp 208.333
    UNIT 3 SUYOMISU SALON - ADJUSTED TRIAL BALANCE
    JEXINE THALIA CANG - 212120252

    SUYOMISU SALON
    ADJUSTED TRIAL BALANCE
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Account Number Account Name Debit Credit


    1101 Cash Rp 67.750.000 Rp -
    1102 Account Receivable Rp 6.930.000 Rp -
    1103 Store Supplies Rp 500.000 Rp -
    1104 Prepaid Rent Rp 1.375.000 Rp -
    1201 Store Equipment Rp 10.000.000 Rp -
    1202 Acc. Depreciation Store Equipment Rp - Rp 208.333
    2101 Account Payable Rp - Rp 6.850.000
    2102 Salaries Payable Rp - Rp 500.000
    3101 Equity Rp - Rp 75.000.000
    3102 Prive Rp 2.500.000 Rp -
    4101 Revenue Rp - Rp 13.250.000
    5101 Utilities Expenses Rp 500.000 Rp -
    5103 Salaries Expenses Rp 5.000.000 Rp -
    5104 Advertising Expenses Rp 300.000 Rp -
    5105 Accomodation Expenses Rp 450.000 Rp -
    5106 Store Supplies Expenses Rp 100.000 Rp -
    5107 Rent Expenses Rp 125.000 Rp -
    5108 Bad Debt Expenses Rp 70.000 Rp -
    5201 Depreciation Expenses (Store Equipment) Rp 208.333 Rp -
    Total Rp 95.808.333 Rp 95.808.333
    UNIT 3 SUYOMISU SALON - FINANCIAL STATEMENTS
    JEXINE THALIA CANG - 212120252

    1. Income Statement

    SUYOMISU SALON
    INCOME STATEMENT
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Revenue Rp 13.250.000

    Expenses :
    Utilities Expenses Rp 500.000
    Salaries Expenses Rp 5.000.000
    Advertising Expenses Rp 300.000
    Accomodation Expenses Rp 450.000
    Store Supplies Expenses Rp 100.000
    Rent Expenses Rp 125.000
    Bad Debt Expenses Rp 70.000
    Depreciation Expenses (Store Equipment) Rp 208.333
    Total Expenses Rp 6.753.333

    Net Income Rp 6.496.667

    2. Owner's Equity Statement

    SUYOMISU SALON
    OWNER'S EQUITY STATEMENT
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Owner's Equity 1 November Rp 75.000.000


    Add :
    Net Income Rp 6.496.667
    Rp 81.496.667
    Less :
    Prive -Rp 2.500.000
    Owner's Equity 30 November Rp 78.996.667
    3. Statement of Financial Position

    SUYOMISU SALON
    STATEMENT OF FINANCIAL POSITION
    FOR THE MONTH ENDED OF NOVEMBER 30, 2021

    Assets
    Current Assets
    Cash Rp 67.750.000
    Account Receivable Rp 6.930.000
    Store Supplies Rp 500.000
    Prepaid Rent Rp 1.375.000
    Total Current Assets Rp 76.555.000

    Fixed Assets
    Store Equipment Rp 10.000.000
    Acc. Depreciation Store Equipment -Rp 208.333
    Total Fixed Assets Rp 9.791.667

    TOTAL ASSETS Rp 86.346.667

    Passiva
    Liabilities :
    Account Payable Rp 6.850.000
    Salaries Payable Rp 500.000
    Total Liabilities Rp 7.350.000

    Owner's Equity 30 November Rp 78.996.667

    TOTAL PASSIVA Rp 86.346.667

    You might also like