Nama : Murti Endah Sari

NPM :
Dosen : Prisilla Damayanty, S.E, M.M, M,Ak
Akuntansi R1

GENERAL JOURNAL
Date Account Tittles Ref Debit Credit
2018 1 Cash 101 Rp 100,000,000
SEPT Share Capital - Ordinary 311 Rp 100,000,000
5 Rent Expense 729 Rp 8,000,000
Cash 101 Rp 8,000,000
8 Advertising Expense 610 Rp 3,000,000
Cash 101 Rp 3,000,000
12 Cash 101 Rp 56,000,000
Service Revenue 400 Rp 56,000,000
13 Prepaid Insurance 130 Rp 18,000,000
Cash 101 Rp 18,000,000
15 Supplies 126 Rp 1,600,000
Cash 101 Rp 1,600,000
17 Equipment 157 Rp 2,000,000
Cash 101 Rp 2,000,000
18 Cash 101 Rp 15,000,000
Unearned Service Revenue 209 Rp 15,000,000
21 Cash 101 Rp 11,000,000
Service Revenue 400 Rp 11,000,000
23 Supplies 126 Rp 5,000,000
Account Payable 201 Rp 5,000,000
25 Account Payable 201 Rp 1,000,000
Cash 101 Rp 1,000,000
26 Utilities Expense 732 Rp 5,000,000
Cash 101 Rp 5,000,000
26 Salaries & Wages Expense 726 Rp 12,000,000
Cash 101 Rp 12,000,000
28 Cash 101 Rp 13,500,000
Service Revenue 400 Rp 13,500,000
29 Account Receivable 112 Rp 5,500,000
Service Revenue 400 Rp 5,500,000
Rp 256,600,000 Rp 256,600,000