Shawn Merry CPA

General Journal
April 2018
Page : 1
Date Account Post Ref Debit Credit
2018
April 1 Cash 2,500
Account Recevable 2,500
(mencatat penerimaan piutang)

8 Account Receivable 5,400

Service Revenue 5,400
(mencatat pengakuan pendapatan jasa kredit)

13 Account Payable 3,000

Cash 3,000
(mencatat pembayaran piutang)

14 Furniture 3,600
Account Payable 3,600
(mencatat pembelian furniture)

15 Automobile 9,500
Owner's Capital 9,500
(mencatat setoran modal pemilik berupa mobil)

18 Office Supplies 900

Account Payable 900
(mencatat pembelian perlengkapan kantor)

19 Cash 2,700
Account Receivable 2,700
(mencatat penerimaan piutang tanggal 8 April)

20 Owner's Withdrawal 6,500

Cash 6,500
(mencatat pengambilan prive pemilik)

21 Cash 5,700
Service Revenue 5,700
(mencatat pendapatan jasa)

24 Cash 2,400
Un-Earned Revenue 2,400
(mencatat uang muka)

27 Rent Expense 600

Cash 600
(mencatat pembayaran beban sewa kantor)

28 Sallaries Expense 1,700

Cash 1,700

Total 44,500 44,500

Cash No. 11
Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 11,000 Dr

Account Receivable No. 12

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 16,500 Dr

Office Supplies No. 13

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 400 Dr

Land No. 14
Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 30,000 Dr
Furniture No. 15
Date Description Ref Debit Credit Balance
2018
Apr 1 Balance - Dr

Automobile No. 16
Date Description Ref Debit Credit Balance
2018
Apr 1 Balance - Dr

Account Payable No. 21

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 3,800 Cr

Un-Earned Revenue No. 22

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance - Cr

Owner's Capital No. 31

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 52,300 Cr
Owner's Withdrawal No. 33
Date Description Ref Debit Credit Balance
2018
Apr 1 Balance - Dr

Service Revenue No. 41

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 8,200 Cr

Sallaries Expense No. 51

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 5,600 Dr

Rent Expense No. 52

Date Description Ref Debit Credit Balance
2018
Apr 1 Balance 800 Dr
Shawn Merry CPA
Trial Balance
April 30, 2018

Account Number Account Name Debit Credit

11 Cash 12,500
12 Account Receivable 16,700
13 Office Supplies 1,300
14 Land 30,000
15 Furniture 3,600
16 Automobile 9,500
21 Account Payable 5,300
22 Un-Earned Revenue 2,400
31 Owner's Capital 61,800
33 Owner's Withdrawal 6,500
41 Service Revenue 19,300
51 Sallaries Expense 7,300
52 Rent Expense 1,400
Total 88,800 88,800