Perusahaan jasa milik Tuan Abadi pada akhir periode akuntansi per 31 desember 2014 memberikan
No
111
112
113
114
115
121
122
211
212
311
312
411
511
512
513
514
515
516
Debit
10,850,000
10,550,000
11,400,000
500,000
600,000
25,000,000
1,100,000
10,500,000
2,550,000
2,700,000
1,200,000
76,950,000
Explanation
Debit
Trial balance
No
Account Title
D
Explanation
Debit
Kredit
350,000
50,000,000
26,600,000
76,950,000
gai berikut:
yang masih ada sebesar Rp. 7.600.000
tk 5 kali terbit dan baru diterbitkan 2 kali
anggal 1 november 2014 untuk 6 bulan
4
Credit
WORKSHEET
Trial balance
Adjustment
K
Credit
Income statement
D
Balance sheet
D
Perusahaan jasa milik tuan Abadi pada akhir periode akuntansi per 31 desember 2014 memberikan
Trial Balance
No
111
112
113
114
115
121
122
211
212
311
312
411
511
512
513
514
515
516
Account Title
Cash
Account Receivable
Office supplies
Prepaid advertising
Prepaid insurance
Office equipment
Accumulated Dep. Office equipment
Account payable
Salaries payable
Abadi, capital
Abadi, drawing
Service revenue
Salaries expense
rent expense
advertising expense
Insurance expense
Office supplies expense
Depreciation expense-Office equipment
Debit
10,850,000
10,550,000
11,400,000
500,000
600,000
25,000,000
1,100,000
10,500,000
2,550,000
2,700,000
1,200,000
76,950,000
Adjusting Journal
Date
Explanation
Debit
3,800,000
Office supplies
31-Dec-14 Advertising expense
200,000
Prepaid advertising
31-Dec-14 insurance expense
200,000
prepaid insurance
31-Dec-14 Depr. Expense- Office equipment
500,000
1,500,000
Salaries payable
31-Dec-14 Account receivable
1,900,000
service revenue
No
Account Title
Trial balance
111
Cash
10,850,000
112
Account Receivable
10,550,000
113
Office supplies
11,400,000
114
Prepaid advertising
500,000
115
Prepaid insurance
600,000
121
Office equipment
25,000,000
122
211
Account payable
212
Salaries payable
311
Abadi, capital
312
Abadi, drawing
411
Service revenue
511
Salaries expense
512
513
514
515
516
rent expense
advertising expense
Insurance expense
Office supplies expense
Depreciation expense-Office equipment
1,100,000
10,500,000
2,550,000
2,700,000
1,200,000
76,950,000
Date
Closing Journal
Explanation
Service Revenue
Income summary
Income summary
Salaries expense
rent expense
advertising expense
Debit
28,500,000
23,150,000
insurance exoense
office supplies expense
depreciation expense-Office equipment
Tn. Abadi, Capital
Tn. Abadi, Drawing
1,100,000
Kredit
350,000
50,000,000
26,600,000
76,950,000
bagai berikut:
14 yang masih ada sebesar Rp. 7.600.000
0 utk 5 kali terbit dan baru diterbitkan 2 kali
a tanggal 1 november 2014 untuk 6 bulan
Credit
11,400,000
3,800,000
7,600,000
3,800,000
200,000
200,000
500,000
1,500,000
1,900,000
Trial balance
Adjustment
10,850,000
1,900,000
12,450,000
3,800,000
7,600,000
200,000
300,000
200,000
400,000
25,000,000
500,000
500,000
350,000
350,000
1,500,000
1,500,000
50,000,000
50,000,000
1,100,000
26,600,000
76,950,000
Credit
28,500,000
12,000,000
2,550,000
2,900,000
1,900,000
28,500,000
1,500,000
12,000,000
200,000
200,000
3,800,000
500,000
8,100,000
2,550,000
2,900,000
1,400,000
3,800,000
500,000
80,850,000
8,100,000
80,850,000
1,400,000
3,800,000
500,000
1,100,000
Income statement
Balance sheet
10,850,000
12,450,000
7,600,000
300,000
400,000
25,000,000
500,000
350,000
1,500,000
50,000,000
1,100,000
28,500,000
12,000,000
2,550,000
2,900,000
1,400,000
3,800,000
500,000
23,150,000
28,500,000
57,700,000
52,350,000
57,700,000
5,350,000
57,700,000
5,350,000