SMART LAUNDRY

GENERAL JOURNAL
MARET 2009
(dalam Rp)

PAGE: 01

DATE ACCOUNTS NO. DOCUMENTS REF DEBIT CREDIT

M 1 Cash JO-001
Rp 40,000,000

A Tuan Zailani, Capital JO-001 Rp 10,000,000

R Bank Loan JO-001 Rp 30,000,000

E 2 Prepaid Rent JO-002 Rp 12,000,000

T Cash JO-002 Rp 12,000,000

2 Store Supplies JO-003 Rp 1,800,000

Cash JO-003 Rp 1,800,000

3 Washers and dryers Machines JO-004 Rp 10,000,000

Cash JO-004 Rp 5,000,000

Notes Payable JO-004 Rp 5,000,000

4 Prepaid Insurance JO-005 Rp 2,500,000

Cash JO-005 Rp 2,500,000

10 Cash CR-001 Rp 5,000,000

Service Revenue CR-001 Rp 5,000,000

12 Tuan Zailani, Drawing JO-006 Rp 1,000,000

Cash JO-006 Rp 1,000,000

16 Advertising Expense CP-001 Rp 500,000

Cash CP-001 Rp 500,000

20 Cash CR-002 Rp 300,000

Service Revenue CR-002 Rp 300,000

21 Unearned Service Revenue JO-007 Rp 300,000

Service Revenue Rp 300,000

 73,400,000 73,400,000
SMART LAUNDRY
GENERAL JOURNAL
MARET 2009
(dalam Rp)

PAGE: 02
DATE ACCOUNTS NO. DOCUMENTS REF DEBIT CREDIT

25 Cash CR-003 1,500,000

Account Receivable CR-003 350,000

Service Revenue CR-003 1,850,000

27 Bank Loan CP-002 1,250,000

Cash CP-002 1,250,000

76,500,000 76,500,000
 SMART LAUNDRY
GENERAL JOURNAL
MARET 2009
(dalam Rp)

PAGE: 03

DATE ACCOUNTS NO. DOCUMENTS REF DEBIT CREDIT

 SMART LAUNDRY
GENERAL JOURNAL
MARET 2009
(dalam Rp)

PAGE: 04
DATE ACCOUNTS NO. DOCUMENTS REF DEBIT CREDIT
 SMART LAUNDRY
LEDGER
MARET 2009
(dalam Rp)

Account: Cash 101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
M 1 Menanamkan modal 40,000,000 40,000,000
A 2 Membayar sewa toko 12,000,000 28,000,000
R 2 Membeli store supplies 1,800,000 26,200,000
E 3 Membeli store supplies 5,000,000 21,200,000
T 4 Membayar asuransi 2,500,000 18,700,000
10 Menerima laundry dari pelanggan 5,000,000 23,700,000
Tuan Zailani mengambil uang untuk
12 keperluan pribadi 1,000,000 22,700,000
Menerima tagihan dari harian
16 kompas 500,000 22,200,000
20 Menerima pendapatan tunai 300,000 22,500,000
25 Menerima pendapatan tunai 1,500,000 24,000,000
27 Membayar utang bank 1,250,000 22,750,000

Account: Account Receivable 112

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
25 Menerima jasa laundry 350,000 350,000

Account: Store Supplies 126

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2 Membeli perlengkapan Rp 1,800,000 Rp 1,800,000

Account: Prepaid Insurance 130

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Membayar asuransi untuk satu
Rp 2,500,000 Rp 2,500,000
4 tahun

Account: Prepaid Rent 131

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2 Membayar sewa toko Rp 12,000,000 Rp 12,000,000

Account: Washers and dryers Machines 150

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
 Membeli 4 unit washers and dryers
Rp 10,000,000 Rp 10,000,000
3 machines

Account: Acc.Depreciation-Washers and dryers Machines 151

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Account Payable 201

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Unearned Service Revenue 209

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
20 menerima pendapatan dimuka Rp 300,000
21 Memberikan jasa tanggal 20 300,000

Account: Salaries Payable 212

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Interest Payable 213

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Notes Payable 214

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Membeli 4 unit washers and dryers
Rp 5,000,000
3 machines

Account: Bank Loan 220

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
meminjam uang ke bank untuk
Rp 30,000,000
1 investasi ke perusahaan
27 Membayar utang bank Rp 1,250,000

Account: Tuan Zailani, Capital 301

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
 Tuan Zailani investasi secara tunai
Rp 10,000,000
1 ke perusahaanya

Account: Tuan Zailani, Drawing 302

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Mengambil uang untuk keperluan
Rp 1,000,000 Rp 1,000,000
12 pribadi

Account: Income Summary 399

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Service Revenue 400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
10 Menerima laundry dari pelanggan Rp 5,000,000
Rp 300,000
20 Menerima tunai pembayaran dimuka
Menerima pendapatan laundry
Rp 1,850,000
25 secara kredit

Account: Store Supplies Expense 501

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Depreciation Expense 504

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Insurance Expense 505

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Salaries Expense 507

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Rent Expense 508

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Interest Expense 601

 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Account: Advertising Expense 602

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
16 Menerima tagihan iklan Rp 500,000 Rp 500,000
SMART LAUNDRY
LEDGER
MARET 2009
(dalam Rp)

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 300,000
-

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 5,000,000

BALANCE
CREDIT
Rp 30,000,000
Rp 28,750,000

BALANCE
CREDIT
 Rp 10,000,000

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 5,000,000
Rp 5,300,000

Rp 7,150,000

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
BALANCE
CREDIT

BALANCE
CREDIT
 SMART LAUNDRY
ADJUSTING JOURNAL ENTRY
MARET 2009

DATE ACCOUNTS No. Document REF

M 31 Insurance Expense MO 001
A Prepaid Insurance
R 31 Store Supplies Expense MO 002
E Store Supplies
T 31 Depreciation Expense MO 003
Acc.Depreciation-Washers and Dryers Machines
31 Rent Expense MO 004
Prepaid Rent
31 Salaries Expense MO 005
Salaries Payable
31 Interest Expense MO 006
Interest Payable
 SMART LAUNDRY
DJUSTING JOURNAL ENTRY
MARET 2009

DEBIT CREDIT
Rp 208,333
Rp 208,333
Rp 850,000
Rp 850,000
Rp 2,500,000
Rp 2,500,000
Rp 500,000
Rp 500,000
Rp 1,500,000
Rp 1,500,000
Rp 725,000
Rp 725,000

Rp 6,283,333 Rp 6,283,333
 SMART LAUNDRY
WORKSHEET
(IDR)

UNADJESTED TB ADJUSTMENT ADJUSTED TB INCOME STATEMENT

NO ACCOUNT
Dr Cr Dr Cr Dr Cr Dr Cr

101 Cash Rp 22,750,000 22,750,000

112 Account Receivable Rp 350,000 350,000

126 Store Supplies Rp 1,800,000 Rp 850,000 950,000

130 Prepaid Insurance Rp 2,500,000 Rp 208,333 2,291,667

131 Prepaid Rent Rp 12,000,000 Rp 500,000 11,500,000

150 Washers and dryers Machines Rp 10,000,000 10,000,000

151 Acc.Depreciation-Washers and dryers Machines Rp 2,500,000 2,500,000

201 Account Payable

209 Unearned Service Revenue

212 Salaries Payable Rp 1,500,000 1,500,000

213 Interest Payable Rp 725,000 725,000

214 Notes Payable Rp 5,000,000 5,000,000

220 Bank Loan Rp 28,750,000 28,750,000

301 Tuan Zailani, Capital Rp 10,000,000 10,000,000

302 Tuan Zailani, Drawing Rp 1,000,000 1,000,000

399 Income Summary

400 Service Revenue Rp 7,150,000 7,150,000 7,150,000

501 Store Supplies Expense Rp 850,000 Rp 850,000 Rp 850,000

504 Depreciation Expense Rp 2,500,000 Rp 2,500,000 Rp 2,500,000
505 Insurance Expense Rp 208,333 Rp 208,333 Rp 208,333
507 Salaries Expense Rp 1,500,000 Rp 1,500,000 Rp 1,500,000
508 Rent Expense Rp 500,000 Rp 500,000 Rp 500,000
601 Interest Expense Rp 725,000 Rp 725,000 Rp 725,000
602 Advertising Expense Rp 500,000 500,000 500,000

50,900,000 50,900,000 6,283,333 6,283,333 55,625,000 55,625,000 6,783,333 7,150,000

INCOME 366,667

7,150,000 7,150,000
 BALANCE SHEET

Dr Cr

22,750,000

350,000

950,000

2,291,667

11,500,000

10,000,000

2,500,000

1,500,000

725,000

5,000,000

28,750,000

10,000,000

1,000,000

48,841,667 48,475,000
 366,667

48,841,667 48,841,667
 SMART LAUNDRY SMART LAUNDRY SMART LAUNDRY
INCOME STATEMENT STATEMENT OF OWNER'S EQUITY BALANCE SHEET
PERIOD MARET 2009 PERIOD MARET 2009 PER MARET 31, 2009
(In IDR) (In IDR) (In IDR)

Service Revenue 7,150,000 Tuan Zailani, Capital Beginning (Maret 1,) 10,000,000 ASSETS LIABILITIES & EQUITY
Income 366,667 Cash 22,750,000 Account Payable
Expenses: 10,366,667 Account Receivable 350,000 Unearned Service Revenue
Store Supplies Expense 850,000 Investment Store Supplies 950,000 Salaries Payable
Depreciation Expense 2,500,000 Prepaid Insurance 2,291,667 Interest Payable
Insurance Expense 208,333 Drawing 1,000,000 Prepaid Rent 11,500,000 Notes Payable
Salaries Expense 1,500,000 Tuan Zailani, Capital Ending (Maret 31,) 9,366,667 Total Current Assets 37,841,667 Bank Loan
Rent Expense 500,000 Washers and dryers Machines 10,000,000 Total Liabilities
Interest Expense 725,000 Acc. Dpre, Washers and dryers Machines 2,500,000
Advertising Expense 500,000 Office Furniture (Nett) 7,500,000
Total Expenses 6,783,333 Tuan Zailani, Capital
Income 366,667

Total Assets 45,341,667 Total Liabilities & Equity

 SMART LAUNDRY
BALANCE SHEET
PER MARET 31, 2009
(In IDR)

-
-
1,500,000
725,000
5,000,000
28,750,000
35,975,000

9,366,667

45,341,667
 SMART LAUNDRY
POST TRIAL BALANCE
PER MARET 31, 2009
(In IDR)

Kode Akun ACCOUNTS Dr Cr

101 Cash 22,750,000

112 Account Receivable 350,000

126 Supplies 950,000

130 Prepaid Insurance 2,291,667

131 Prepaid Rent 11,500,000

150 Washers and dryers Machines 10,000,000

151 Acc.Depreciation-Washers and dryers Machines 2,500,000

201 Account Payable

209 Unearned Service Revenue

212 Salaries Payable 1,500,000

213 Interest Payable 725,000

214 Notes Payable 5,000,000

220 Bank Loan 28,750,000

301 Tuan Zailani, Capital 9,366,667

47,841,667 47,841,667