ANDIKA CIPTA ABADI

Adjusting Etries
FOR PERIOD 31 DES 2015

DATE ACCOUNT REF DEBT CREDIT

2015
Dec-31 supplies expense Rp 5,250,000
supplies Rp 5,250,000

31 Insurance expense Rp 2,000,000

Prepiad insurance Rp 2,000,000

31 Salaris Expense Rp 5,900,000

Salaries Payable Rp 5,900,000

31 Depreciation of building Rp 12,250,000

Depreciation of equipment Rp 2,500,000
Depreciation of vehicle Rp 4,200,000
Depreciation of studio Rp 5,250,000
Accum. Dep. Of building Rp 12,250,000
Accum. Dep. Of equipmen Rp 2,500,000
Accum. Dep. Of vehicle Rp 4,200,000
Accum. Dep. Of studio Rp 5,250,000

31 Account Receivable Rp 14,300,000

Service Revenue Rp 14,300,000

31 Utilities Expense Rp 1,000,000

Utilities Payable Rp 1,000,000

JUMLAH Rp 52,650,000 Rp 52,650,000