General Journal J1

Account Tittle and Explanation Ref Debit

Date

Jan, 31 Advertising Expense 2,000

2018 Cash
Supplies 8,000
Account Payable
Miscellaneous Expense 3,400
Cash
Cash 26,000
Account Receivable
Account Payable 30,000
Cash
Cash 10,000
Account Receivable 18,000
Service Revenue
Wages and Salaries Expanse 6,000
Cash
Dividend 4,000
Cash
Total 107,400
 J1

Credit

Date

2,000 2018
Jan,
8,000 31

3,400

26,000

30,000

Date
28,000
2018
6,000 Jan, 1
31
4,000
107,400

Date

2018
Jan, 1
31

Date

2018
Jan, 1

Date

2018
Jan, 1

Date

2018
Jan, 1
31

Date

2018
Jan, 1

Date

2018
Jan, 1

Date

2018
Jan, 31

Date

2018
Jan, 31

Date

2018
Jan, 31
W

Date

2018
Jan, 31

Date

2018
Jan, 31
 General Ledger
Cash

Description Ref Debit Credit

Beginning Balance 16,000

J1 2,000
J1 3,400
J1 26,000
J1 30,000
J1 10,000
J1 6,000
J1 4,000
Account Receivable

Description Ref Debit Credit

Beginning Balance 30,000

J1 26,000
J1 18,000
Supplies

Description Ref Debit Credit

Beginning Balance 26,000

J1 8,000
Prepaid Rent

Description Ref Debit Credit

Beginning Balance 6,000

Equipment

Description Ref Debit Credit

Beginning Balance 42,000
Account Payable

Description Ref Debit Credit

Beginning Balance 38,000

J1 8,000
J1 30,000
Share Capital Ordinary

Description Ref Debit Credit

Beginning Balance 60,000

Retained Earnings

Description Ref Debit Credit

Beginning Balance 22,000

Dividend

Description Ref Debit Credit

J1 4,000
Service Revenue

Description Ref Debit Credit

J1 28,000
Advertising Expense

Description Ref Debit Credit

 J1 2,000
Wages and Salaries Expense

Description Ref Debit Credit

J1 6,000
Miscellaneous Expense

Description Ref Debit Credit

J1 3,400
 Balance
Debit Credit

16,000
14,000
10,600
36,600
6,600
16,600
10,600
6,600

Balance
Debit Credit

30,000
4,000
22,000

Balance
Debit Credit

26,000
34,000

Balance
Debit Credit

6,000

Balance
Debit Credit
 42,000

Balance
Debit Credit

38,000
46,000
16,000

Balance
Debit Credit

60,000

Balance
Debit Credit

22,000

Balance
Debit Credit

4,000

Balance
Debit Credit

28,000

Balance
Debit Credit
 2,000

Balance
Debit Credit

6,000

Balance
Debit Credit

3,400
 Computer Repair Service, Inc
Trial Balance
2018, January 31 st
Description Debit Kredit
Cash $ 6.600
Account Receivable $22,000
Supplies $34,000
Prepaid Rent $6,000
Equipment $42,000
Account Payable $16.000
Share Capital - Ordinary $60,000
Retained Earnings $22,000
Dividend $4,000
Service Revenue $28,000
Advertising Expense $2,000
Wages and Salaries Expense $6,000
Miscellaneous Expense $3,400
Total $ 126.000 $ 126.000
 General Journal

Account Tittle and Explanation Ref

Date
Adjusting Entries

Apr, 30 Supplies Expense

2019 Supplies 126

Account Receivable 112

Fee Earned 429

Depreciation Expense
Accumulation Depreciation
Salaries and Wages Expense
Salaries and Wages Payable
Unearned Fees 208

Fee Earned 429

Total
 J2 Pancing Company

Debit Credit Income Statement Before Adjusted

For The Month Ended, 2019 April 30

5,820,000
5,820,000 Earned:
3,900,000 Fee Earned
3,900,000 Expense:
3,000,000 Wages Expense
3,000,000 Rent Expense
2,475,000 Utilities Expense
2,475,000 Miscellaneous Expense
14,140,000 Total Expense
14,140,000 Net Income
29,335,000 29,335,000
 Pancing Company
Income Statement Before Adjusted
or The Month Ended, 2019 April 30th
Debit Credit

Rp. 305.800.000

Rp. 157.800.000

55,000,000
42,000,000
7,000,000
(Rp. 261.800.000)
Rp. 44.000.000
 Pancing Company
Income Statement After Adjusted
For The Month Ended, 2019 April 30th
Debit

Earned:
Fee Earned (305.800.000 + 3.900.000 + 14.140.000)
Expense:
Supplies Expense Rp. 5.820.000

Depreciation Expense 3,000,000

Wages Expense (157.800.000 + 2.475.000) 160,275,000

Rent Expense 55,000,000
Utilities Expense 42,000,000
Miscellaneous Expense 7,000,000
Total Expense
Net Income
 Credit

Rp. 323.840.000

(Rp. 273.095.000)

Rp. 50.745.000
 General Journal

Account Tittle and Explanation Ref

Date
Adjusting Entries

August, 31 Insurance Expense (600 * 3) 722

2019 Prepaid Insurance 130

Supplies Expense (4.950 - 1.350) 631

Supplies 126

Depreciation Expense 711

Accumulated Depreciation - Building (6.750 * 3/12 ) 144

Accumulated Depreciation - Equipment (3.600 * 3/12) 158

Unearned Rent Revenue 208

Rent Revenue 429

Salaries and Wages Expense 726

Salaries and Wages Payable 212

Account Receivable 112

Rent Revenue 429

Interest Expense (120.000 * 9% * 1/12) 718

Interest Payable 230

Total
nal JI

Debit Credit

Date
1,800
1,800 2019
3,600 August, 31
3,600
2,588
Date
1,688
900 2019
6,150 August, 31
6,150
600
Date
600
5,550 2019
5,550 August, 31
900
900
21,188 21,188
Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31
A

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31
 Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31
 Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31

Date

2019
August, 31
 General Ledger
Cash

Decsription Ref Debit Credit

29,400
Account Receivable

Decsription Ref Debit Credit

JI 5,550
Supplies

Decsription Ref Debit Credit

4,950
JI 3,600
Prepaid Insurance

Decsription Ref Debit Credit

9,000
JI 1,800
Land

Decsription Ref Debit Credit

37,500
Building

Decsription Ref Debit Credit

 187,500
Accumulated Depreciation - Building

Decsription Ref Debit Credit

JI 1,688
Equipment

Decsription Ref Debit Credit

39,000
Accumulated Depreciation - Equipment

Decsription Ref Debit Credit

JI 900
Account Payable

Decsription Ref Debit Credit

9,750
Unearned Rent Revenue

Decsription Ref Debit Credit

11,100
JI 6,150
Salaries and Wages Payable

Decsription Ref Debit Credit

JI 600
 Interest Payable

Decsription Ref Debit Credit

JI 900
Mortgage Payable

Decsription Ref Debit Credit

120,000
Share Capital - Ordinary

Decsription Ref Debit Credit

150,000
Dividends

Decsription Ref Debit Credit

7,500
Rent Revenue

Decsription Ref Debit Credit

120,000
JI 6,150
JI 5,550
Maintenance and Repairs Expense

Decsription Ref Debit Credit

5,400
 Supplies Expense

Decsription Ref Debit Credit

JI 3,600
Depreciation Expense

Decsription Ref Debit Credit

JI 2,588
Interest Expense

Decsription Ref Debit Credit

JI 900
Insurance Expense

Decsription Ref Debit Credit

JI 1,800
Salaries and Wages Expense

Decsription Ref Debit Credit

76,500
JI 600
Utilities Expense

Decsription Ref Debit Credit

14,100
 No. 101
Balance For The
Debit Credit

Revenue:
29,400 Rent Revenue
No. 102
Balance Expense:
Debit Credit Maintenance and Repairs Expense
Supplies Expense
5,550 Depreciation Expense
No. 126 Interest Expense
Balance Insurance Expense
Debit Credit Salaries and Wages Expense
Utilities Expense
4,950 Total Expense
1,350 Net Income
No. 130
Balance
Debit Credit R
For The

9,000
7,200 Retained Earnings, August 1st
No. 140 Add: Net Income
Balance Less : Dividens
Debit Credit Retained Earning, August 31st

37,500
No. 143 Sta
Balance
Debit Credit
Assets
 187,500 Cash
No. 144 Account Receivable
Balance Supplies
Debit Credit Prepaid Insurance
Land
1,688 Building
No. 157 Accumulated Depreciation - Building
Balance Equipment
Debit Credit Accumulated Depreciation - Equipment
Total Assets
39,000
No. 158 Liability and Equity
Balance Liability:
Debit Credit Account Payable
Unearned Rent Revenue
900 Salaries and Wages Payable
No. 201 Interest Payable
Balance Mortgage Payable
Debit Credit Total Liability

9,750 Equity:
No. 208 Share Capital - Ordinary
Balance Retained Earning
Debit Credit Total Equity
Total Liability and Equity
11,100
4,950
No. 212
Balance
Debit Credit

600
 No. 230
Balance
Debit Credit

900
No. 275
Balance
Debit Credit

120,000
No. 311
Balance
Debit Credit

150,000
No. 332
Balance
Debit Credit

7,500
No. 429
Balance
Debit Credit

120,000
126,150
131,700
No. 622
Balance
Debit Credit

5,400
 No. 631
Balance
Debit Credit

3,600
No. 711
Balance
Debit Credit

2,588
No. 718
Balance
Debit Credit

900
No. 722
Balance
Debit Credit

1,800
No. 726
Balance
Debit Credit

76,500
77,100
No. 732
Balance
Debit Credit

14,100
 PT. Andara Jaya, TBK
Income Statement
For The Month Ended, 2019 August 31st
Debit Credit

$ 131.700

$ 5.400
3,600

2,588
900

1,800
77,100
14,100
($ 105.488)

$ 26.212

PT. Andara Jaya, TBK

Retained Earnings Statement
For The Month Ended, 2019 August 31st
Debit Credit

$0
$ 26.212
($ 7.500)

$ 18.712

PT. Andara Jaya, TBK

Statement Of Financial Position
2019 August 31st
 $ 29.400
5,550
1,350
7,200
37,500

187,500
-1,688
39,000
-900
$ 304.912

$ 9.750
4,950
600
900
120,000
$136.200

150,000
18,712
$ 168.712
$ 304.912