BEAUTY SALON

Account List

Acc No. Account's Name

1-101 Petty Cash
1-102 Accounts Receivable
1-103 Prepaid Insurance
1-104 Prepaid Advertising
1-105 Supplies
1-201 Equipment
1-203 Building
1-204 Acumulated Depreciation of Building
1-205 Vehichle
1-206 Acumulated Depreciation of Vehicle
2-101 Account Payable
2-102 Notes Payable
2-103 Salaries Payable
3-101 Equity of Beauty Salon
3-102 Prive of Beauty Salon
4-101 Services Revenue
5-000 Expense
5-101 Salaries Expense
5-102 Rent Expense
5-103 Advertising Expense
5-104 Motor Vehicle Expense
5-105 Miscellanious Expense
5-106 Supplies Expense
5-107 Depreciation Expens of Building
5-108 Insurance Expense
 BEAUTY SALON
TRIAL BALANCE
Per 31 November 2021

Balance
Acc No. Account Name
Debit Credit
1-101 Petty Cash Rp 26,200,000
1-102 Accounts Receivable Rp 19,850,000
1-103 Prepaid Insurance Rp 1,200,000
1-104 Prepaid Advertising Rp 4,800,000
1-105 Supplies Rp 560,000
1-201 Equipment Rp 11,000,000
1-203 Building Rp 80,000,000
1-204 Acumulated Depreciation of Building Rp 8,000,000
1-205 Vehichle Rp 21,000,000
1-206 Acumulated Depreciation of Vehicle Rp 2,100,000
2-101 Account Payable Rp 15,000,000
2-102 Notes Payable
2-103 Salaries Payable
3-101 Equity of Beauty Salon Rp 126,720,000
3-102 Prive of Beauty Salon Rp 3,270,000
4-101 Services Revenue Rp 59,760,000
5-000 Expense
5-101 Salaries Expense Rp 32,920,000
5-102 Rent Expense Rp 4,750,000
5-103 Advertising Expense
5-104 Motor Vehicle Expense Rp 3,750,000
5-105 Miscellanious Expense Rp 2,280,000
5-106 Supplies Expense
5-107 Depreciation Expens of Building
5-108 Insurance Expense
Amount Rp 211,580,000 Rp 211,580,000
 BEAUTY SALON
GENERAL LEDGER
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/1/2022 Petty Cash 1-101 Rp 30,000,000
12/1/2022 Equity of Beauty Salon 3-101
12/2/2022 Equipment 1-201 Rp 15,700,000
12/2/2022 Petty Cash 1-101
12/2/2022 Account Payable 2-101
12/3/2022 Rent Expense 5-102 Rp 970,000
12/3/2022 Petty Cash 1-101
12/5/2022 Petty Cash 1-101 Rp 750,000
12/5/2022 Accounts Receivable 1-102 Rp 750,000
12/5/2022 Services Revenue 4-101
12/6/2022 Supplies 1-105 Rp 2,800,000
12/6/2022 Petty Cash 1-101
12/9/2022 Prive of Beauty Salon 3-102 Rp 420,000
12/9/2022 Petty Cash 1-101
12/12/2022 Advertising Expense 5-103 Rp 660,000
12/12/2022 Petty Cash 1-101
12/15/2022 Accounts Receivable 1-102
12/15/2022 Petty Cash 1-101 Rp 750,000
12/17/2022 Motor Vehicle Expense 5-104 Rp 1,250,000
12/17/2022 Petty Cash 1-101
12/20/2022 Petty Cash 1-101 Rp 2,650,000
12/20/2022 Services Revenue 4-101
12/22/2022 Account Payable 2-101 Rp 8,700,000
12/22/2022 Petty Cash 1-101
12/25/2022 Salaries Expense 5-101 Rp 1,480,000
12/25/2022 Petty Cash 1-101
12/30/2022 Supplies Expense 5-106 Rp 2,100,000
12/30/2022 Supplies 1-105
AMOUNT Rp 68,980,000
 CREDIT

Rp 30,000,000

Rp 7,000,000
Rp 8,700,000

Rp 970,000

Rp 1,500,000

Rp 2,800,000

Rp 420,000

Rp 660,000
Rp 750,000

Rp 1,250,000

Rp 2,650,000

Rp 8,700,000

Rp 1,480,000

Rp 2,100,000
Rp 68,980,000
 BEAUTY SALON
LEDGER PETTY CASH
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/1/2022 Petty Cash 1-101 Rp 30,000,000
12/2/2022 Petty Cash 1-101
12/3/2022 Petty Cash 1-101
12/5/2022 Petty Cash 1-101 Rp 750,000
12/6/2022 Petty Cash 1-101
12/9/2022 Petty Cash 1-101
12/12/2022 Petty Cash 1-101
12/15/2022 Petty Cash 1-101 Rp 750,000
12/17/2022 Petty Cash 1-101
12/20/2022 Petty Cash 1-101 Rp 2,650,000
12/22/2022 Petty Cash 1-101
12/25/2022 Petty Cash 1-101
AMOUNT Rp 34,150,000
SALDO Rp 10,870,000
 CREDIT

Rp 7,000,000
Rp 970,000

Rp 2,800,000
Rp 420,000
Rp 660,000

Rp 1,250,000

Rp 8,700,000
Rp 1,480,000
Rp 23,280,000
 BEAUTY SALON
LEDGER ACCOUNTS RECEIVABLE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/5/2022 Accounts Receivable 1-102 Rp 750,000
12/15/2022 Accounts Receivable 1-102
AMOUNT Rp 750,000
SALDO Rp -
E

CREDIT

Rp 750,000
Rp 750,000
 BEAUTY SALON
LEDGER SUPPLIES
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/6/2022 Supplies 1-105 Rp 2,800,000
12/30/2022 Supplies 1-105
AMOUNT Rp 2,800,000
SALDO Rp 700,000
 CREDIT

Rp 2,100,000
Rp 2,100,000
 BEAUTY SALON
LEDGER EQUIPMENT
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/2/2022 Equipment 1-201 Rp 15,700,000
AMOUNT Rp 15,700,000
SALDO Rp 15,700,000
CREDIT
 BEAUTY SALON
LEDGER ACCOUNT PAYABLE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/2/2022 Account Payable 2-101
12/22/2022 Account Payable 2-101 Rp 8,700,000
AMOUNT Rp -
SALDO
 CREDIT
Rp 8,700,000
 BEAUTY SALON
LEDGER EQUITY OF BEAUTY SALON
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/1/2022 Equity of Beauty Salon 3-101
AMOUNT
SALDO
ON

CREDIT
Rp 30,000,000
Rp 30,000,000
Rp 30,000,000
 BEAUTY SALON
LEDGER PRIVE OF BEAUTY SALON
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/9/2022 Prive of Beauty Salon 3-102 Rp 420,000
AMOUNT Rp 420,000
SALDO Rp 420,000
N

CREDIT
 BEAUTY SALON
LEDGER SERVICES REVENUE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/5/2022 Services Revenue 4-101
12/20/2022 Services Revenue 4-101
AMOUNT
SALDO
 CREDIT
Rp 1,500,000
Rp 2,650,000
Rp 4,150,000
Rp 4,150,000
 BEAUTY SALON
LEDGER RENT EXPENSE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/3/2022 Rent Expense 5-102 Rp 970,000
AMOUNT Rp 970,000
SALDO Rp 970,000
CREDIT
 BEAUTY SALON
LEDGER ADVERTISING EXPENSE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/12/2022 Advertising Expense 5-103 Rp 660,000
AMOUNT Rp 660,000
SALDO Rp 660,000
E

CREDIT
 BEAUTY SALON
LEDGER SALARIES EXPENSE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/25/2022 Salaries Expense 5-101 Rp 1,480,000
AMOUNT Rp 1,480,000
SALDO Rp 1,480,000
CREDIT
 BEAUTY SALON
LEDGER SUPPLIES EXPENSE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/30/2022 Supplies Expense 5-106 Rp 2,100,000
AMOUNT Rp 2,100,000
SALDO Rp 2,100,000
CREDIT
 BEAUTY SALON
LEDGER MOTOR VEHICLE EXPENSE
Per 31 Desember 2021

TANGGAL ACCOUNT NAME NO AKUN DEBIT

12/17/2022 Motor Vehicle Expense 5-104 Rp 1,250,000
AMOUNT Rp 1,250,000
SALDO Rp 1,250,000
SE

CREDIT
 BEAUTY SALON
TRIAL BALANCE
Per 31 November 2021

Balance
Acc No. Account Name
Debit Credit
1-101 Petty Cash Rp 37,070,000
1-102 Accounts Receivable Rp 19,850,000
1-103 Prepaid Insurance Rp 1,200,000
1-104 Prepaid Advertising Rp 4,800,000
1-105 Supplies Rp 1,260,000
1-201 Equipment Rp 26,700,000
1-203 Building Rp 80,000,000
1-204 Acumulated Depreciation of Building Rp 8,000,000
1-205 Vehichle Rp 21,000,000
1-206 Acumulated Depreciation of Vehicle Rp 2,100,000
2-101 Account Payable Rp 15,000,000
2-102 Notes Payable Rp -
2-103 Salaries Payable Rp -
3-101 Equity of Beauty Salon Rp 156,720,000
3-102 Prive of Beauty Salon Rp 3,690,000
4-101 Services Revenue Rp 63,910,000
5-000 Expense Rp -
5-101 Salaries Expense Rp 34,400,000
5-102 Rent Expense Rp 5,720,000
5-103 Advertising Expense Rp 660,000
5-104 Motor Vehicle Expense Rp 5,000,000
5-105 Miscellanious Expense Rp 2,280,000
5-106 Supplies Expense Rp 2,100,000
5-107 Depreciation Expens of Building 0
5-108 Insurance Expense 0
Amount Rp 245,730,000 Rp 245,730,000
 BEAUTY
WORK
Per 31 Nov

NERACA SALDO
NO AKUN AKUN
DEBET KREDIT
1-101 Petty Cash Rp 37,070,000
1-102 Accounts Receivable Rp 19,850,000
1-103 Prepaid Insurance Rp 1,200,000
1-104 Prepaid Advertising Rp 4,800,000
1-105 Supplies Rp 1,260,000
1-201 Equipment Rp 26,700,000
1-203 Building Rp 80,000,000
1-204 Acumulated Depreciation of Building Rp 8,000,000
1-205 Vehichle Rp 21,000,000
1-206 Acumulated Depreciation of Vehicle Rp 2,100,000
2-101 Account Payable Rp 15,000,000
2-102 Notes Payable Rp -
2-103 Salaries Payable Rp -
3-101 Equity of Beauty Salon Rp 156,720,000
3-102 Prive of Beauty Salon Rp 3,690,000
4-101 Services Revenue Rp 63,910,000
5-000 Expense Rp -
5-101 Salaries Expense Rp 34,400,000
5-102 Rent Expense Rp 5,720,000
5-103 Advertising Expense Rp 660,000
5-104 Motor Vehicle Expense Rp 5,000,000
5-105 Miscellanious Expense Rp 2,280,000
5-106 Supplies Expense Rp 2,100,000
5-107 Depreciation Expens of Building 0
5-108 Insurance Expense 0
AMOUNT Rp 245,730,000 Rp 245,730,000
BEAUTY SALON
WORKSHEET
Per 31 November 2021

PENYESUAIAN NSSP LABA/RUGI

DEBET KREDIT DEBET KREDIT DEBET KREDIT
 NERACA
DEBET KREDIT