Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Account Supplies
Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 3,200,000 Rp 3,200,000
18 Rp 600,000 Rp 3,800,000
Adjustment Journal
1 DEBIT
Supplies Expense Rp 1,525,000
Suplies
Insurance Expense Rp 375,000
Prepaid Insurance
Depreciation Office Equipment Rp 750,000
Accumulated Depreciation-Office Equipment
Salaries Expense Rp 600,000
Salaries Payable
Rent Expense Rp 2,400,000
Prepaid Rent
Unearned Fees Rp 2,750,000
Earned Fees
Total Rp 8,400,000
Closing Journal
Income Statement
Net Income
Jakarta Konsultindo
Trial Balance Pre Adjustment Adjustestment Trial Balance Post Adjusted
KREDIT DEBIT KREDIT DEBIT
Rp 37,650,000
Rp 16,450,000
Rp 2,275,000 Rp 1,525,000
Rp 2,400,000 Rp 2,400,000
Rp 375,000 Rp 4,125,000
Rp 8,800,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 5,500,000 Rp 2,750,000
Rp 41,600,000 Rp 2,750,000
Rp 45,000,000
Rp 12,500,000
Rp 750,000 Rp 750,000
Rp 2,275,000 Rp 2,275,000
Rp 375,000 Rp 375,000
Rp 175,000 Rp 3,675,000
Rp 2,400,000 Rp 2,400,000
Rp 1,400,000
Rp 93,400,000 Rp 8,725,000 Rp 8,725,000 Rp 94,325,000
Statement of Changes
Dana Mutia,Capital, 1 July 2015
Investments during the month
CREDIT Net income
Rp 750,000
Rp 600,000
Rp 2,400,000
Rp 2,750,000
Rp 8,400,000
Rp 44,350,000
Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000
Rp 33,475,000
Rp 44,350,000
Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000
Rp 10,875,000 Rp 10,875,000
Rp 33,475,000
rial Balance Post Adjusted Income Statement Balance Sheet
KREDIT DEBIT KREDIT DEBIT
Rp 37,650,000
Rp 16,450,000
Rp 1,525,000
Rp 2,400,000
Rp 4,125,000
Rp 8,800,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 44,350,000 Rp 44,350,000
Rp 45,000,000
Rp 12,500,000
Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000
Rp 94,325,000 Rp 10,875,000 Rp 44,350,000 Rp 83,450,000
Rp 33,475,000
Rp 83,450,000
ment of Changes
Rp -
Rp 45,000,000
Rp 33,475,000
Rp 78,475,000
Rp 12,500,000
Rp 65,975,000
Rp 65,975,000
Balance Sheet
Rp 70,950,000
Balance Sheet
KREDIT
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 45,000,000
Rp 49,975,000
Rp 83,450,000
Rp 83,450,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 4,975,000
Rp 65,975,000
Rp 70,950,000