Posted by : Unknown
Minggu, 20 November 2016
| Di bawah ini sudah terdapat trial balance dan Adjusting journal |
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| "Salon
Dewi" |
Trial Balance per 31
Desember 2010
| No Akun |
Nama Akun |
Debet |
Kredit |
| 101 |
Cash |
Rp 52,000,000 |
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| 102 |
Account
Receivable |
Rp 500,000 |
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| 103 |
Supplies |
Rp 1,500,000 |
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| 121 |
Equipment |
Rp 8,000,000 |
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| 122 |
Accumulated
Depreciation-Equipment |
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- |
| 201 |
Account
Payable |
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Rp 8,000,000 |
| 202 |
Expense
Payable |
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- |
| 301 |
Ny.
Dewi, Capital |
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Rp
50,000,000 |
| 302 |
Ny.
Dewi, Drawing |
Rp 250,000 |
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| 303 |
Income
Summary |
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- |
| 401 |
Service
Revenue |
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Rp 7,000,000 |
| 501 |
Salaries
Expense |
Rp 2,000,000 |
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| 502 |
Depreciation
Equipment Expense |
- |
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| 503 |
Electricity
Expense |
Rp 250,000 |
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| 504 |
Supplies
Expense |
- |
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| 505 |
Advertising
Expense |
- |
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| 506 |
Other
Expense |
Rp 500,000 |
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Total |
Rp 65,000,000 |
Rp
65,000,000 |
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| Adjusting
Journal |
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| Date |
Explanation |
P/R |
Debit |
Credit |
| Dec-31 |
Supplies expense |
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1000000 |
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Supplies |
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1000000 |
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Depr.Equipment.Exp |
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800000 |
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Accum.Depr.Equipment |
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800000 |
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Advertising expense |
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1200000 |
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Expense payable (Advertising
expense) |
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1200000 |
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Salaries expense |
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250000 |
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Expense payable (Salaries expense) |
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250000 |
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WorkSheet
