Yusril Nur Amin

PR 2
Profesi Akuntansi

Jurnal

Date COA Account Ref Amount Dr Amount Cr

1-Sep Cash J.1 20,000
1-Sep Owners Capital J.1 20,000
2-Sep Rent Expense J.1 1,000
2-Sep Cash J.1 1,000
3-Sep Equipment - washer&Dryers J.1 25,000
3-Sep Notes Payable J.1 15,000
3-Sep Cash J.1 10,000
4-Sep Prepaid insurance J.1 1,200
4-Sep Cash J.1 1,200
10-Sep 610 Advertise Expense J.1 200
10-Sep Account Payable J.1 200
20-Sep Prive J.1 700
20-Sep Cash J.1 700
30-Sep Cash J.1 6,200
30-Sep Service Revenue J.1 6,200
Total 54,300 54,300

Trial Balance

Account Amount
Cash 13,300
Equipment - washer&Dryers 25,000
Prepaid insurance 1,200
Account Payable - 200
Notes Payable - 15,000
Owners Capital - 20,000
Service Revenue - 6,200
Prive 700
Advertise Expense 200
Rent Expense 1,000
Grand Total -
Open Ledger Account

J.1 J.1
Account Payable Advertise Expense
Tanggal Sum of Amount Dr Sum of Amount Cr Sum of Amount Dr Sum of Amount Cr
01-Sep-23
02-Sep-23
03-Sep-23
04-Sep-23
10-Sep-23 200 200
20-Sep-23
30-Sep-23
Grand Total 200 200
J.1 J.1
Cash Equipment - washer&Dryers
Sum of Amount Dr Sum of Amount Cr Sum of Amount Dr Sum of Amount Cr
20,000
1,000
10,000 25,000
1,200

700
6,200
26,200 12,900 25,000
J.1 J.1 J.1
Notes Payable Owners Capital Prepaid insurance
Sum of Amount Dr Sum of Amount Cr Sum of Amount Dr Sum of Amount Cr Sum of Amount Dr
20,000

15,000
1,200

15,000 20,000 1,200

 J.1 J.1
Prepaid insurance Rent Expense Prive
Sum of Amount Cr Sum of Amount Dr Sum of Amount Cr Sum of Amount Dr Sum of Amount Cr

1,000

700

1,000 700
J.1
Service Revenue
Sum of Amount Dr Sum of Amount Cr

6,200
6,200
 A B C D E F
1 Yusril Nur Amin
2 Akuntansi Keuangan
3 Profesi Akuntansi
4 Date COA Accoutn Dr Account Cr Amount Dr Amount Cr
5 1-Apr 101 Cash 16,000
6 1-Apr 301 Owners Capital - 16,000
7 (to record investment from owner's)
8 4-Apr 126 Supplies 1,900
9 4-Apr 201 Account Payable - 1,900
10 (to record purchase supplies on account
11 7-Apr 112 Account Receivable 2,900
12 7-Apr 400 Service Revenue - 2,900
13 (to record revenue for service that deliver to customer on account)
14 12-Apr 101 Cash 1,200
15 12-Apr 400 Service Revenue - 1,200
16 (to record revenue for service that deliver to customer and payment on cash)
17 15-Apr 726 Salaries Wages and Expense 700
18 15-Apr 101 Cash - 700
19 (to payment salaries for employee)
20 25-Apr 201 Account Payable 1,600
21 25-Apr 101 Cash - 1,600
22 (to record payment for transaction on April 4 for purchase supplies)
23 29-Apr 101 Cash 900
24 29-Apr 112 Account Receivable - 900
25 (to record received for transaction on April 7 for service that deliver to customer)
26 30-Apr 101 Cash 1,600
27 30-Apr 209 Unearned Service Revenue - 1,600
28 (to record downpayment for service that not yet deliver to customer)
29 Balance 26,800 - 26,800
30
31
32
33 Depot Company
34 Trial Balance
35 as of April 30, 2022
36
37 Cash 17,400
38 Account Receivable 2,000
39 Supplies 1,900
40 Total Asset 21,300
41
42 Account Payable 300
43 Unearned Service Revenue 1,600
44 Total Liabilities 1,900
45
46 Owners Capital 16,000
47 Service Revenue 4,100
48 Salaries Wages and Expense - 700
49 Total Equity 19,400
50 Total Liability Equity 21,300
51
52
53
54