Date

5-Aug

5-Aug

5-Aug

8-Aug

9-Aug

11-Aug

13-Aug

17-Aug

20-Aug

23-Aug

30-Aug

31-Aug

TOTAL
 Konsultan Pajak COACH
General Journal
Agustus 2012
(Rp)
Desciption P/R Debit
Cash 101 200.000.000
Etienne, Capital 301
Building 121 180.000.000
Cash 101
Account Payable 201
Equipment 123 30.000.000
Account Payable 201
Supplies Expense 602 3.500.000
Cash 101
Account Payable 203
Cash 101 120.000.000
Bank Loan 204
Cash 101 31.000.000
Fees Earned 501
Insurance Expense 604 12.000.000
Cash 101
Cash 101 15.000.000
Unearned Fees 202
Account Receivable 102 8.000.000
Fees Earned 501
Account Payable 201 18.000.000
Cash 101
Supplies Expense 601 5.000.000
Cash 101
Miscellaneous Expense 605 3.000.000
Utilities Expense 603 1.500.000
Cash 101
TOTAL 627.000.000
Credit

200.000.000

90.000.000
90.000.000

30.000.000

2.000.000
1.500.000

120.000.000

31.000.000

12.000.000

15.000.000

8.000.000

18.000.000

5.000.000

4.500.000
627.000.000
 101
DATE DESCRIPTION

5-Aug
5-Aug
8-Aug
9-Aug
11-Aug
13-Aug
17-Aug
23-Aug
30-Aug
31-Aug

102
DATE DESCRIPTION
20-Aug

103
DATE DESCRIPTION

104
DATE DESCRIPTION

121
DATE DESCRIPTION

5-Aug
122
DATE DESCRIPTION

123
DATE DESCRIPTION

5-Aug

124
DATE DESCRIPTION

201
DATE DESCRIPTION

5-Aug
5-Aug
8-Aug
23-Aug

202
DATE DESCRIPTION

17-Aug

204
DATE DESCRIPTION

9-Aug

205
DATE DESCRIPTION
301
DATE DESCRIPTION

5-Aug

501
DATE DESCRIPTION

11-Aug
20-Aug

601
DATE DESCRIPTION

602
DATE DESCRIPTION

8-Aug
30-Aug

603
DATE DESCRIPTION

31-Aug

604
DATE DESCRIPTION

13-Aug
605
DATE DESCRIPTION

31-Aug

606
DATE DESCRIPTION

607
DATE DESCRIPTION

608
DATE DESCRIPTION
 Konsultan Pajak COACH
LEDGER
Agustus 2012
(RP)

CASH
BALANCE
P/R DEBIT CREDIT
DEBIT
200.000.000 200.000.000
90.000.000 110.000.000
2.000.000 108.000.000
120.000.000 228.000.000
31.000.000 259.000.000
12.000.000 247.000.000
15.000.000 262.000.000
18.000.000 244.000.000
5.000.000 239.000.000
4.500.000 234.500.000

ACCOUNT RECEIVABLE
BALANCE
P/R DEBIT CREDIT
DEBIT
8.000.000 8.000.000

SUPPLIES
BALANCE
P/R DEBIT CREDIT
DEBIT

PREPAID INSURANCE
BALANCE
P/R DEBIT CREDIT
DEBIT

BUILDING
BALANCE
P/R DEBIT CREDIT
DEBIT
180.000.000 180.000.000
 ACCUMULATED DEPRECIATION OF BUILDING
BALANCE
P/R DEBIT CREDIT
DEBIT

EQUIPMENT
BALANCE
P/R DEBIT CREDIT
DEBIT
30.000.000 - 30.000.000

ACCUMULATED DEPRECIATION OF EQUIPMEN

BALANCE
P/R DEBIT CREDIT
DEBIT

ACCOUNT PAYABLE
BALANCE
P/R DEBIT CREDIT
DEBIT
90.000.000
30.000.000
1.500.000
18.000.000

UNEARNED FEES
BALANCE
P/R DEBIT CREDIT
DEBIT
15.000.000

BANK LOAN
BALANCE
P/R DEBIT CREDIT
DEBIT
120.000.000

INTEREST PAYABLE
BALANCE
P/R DEBIT CREDIT
DEBIT
 ETIENNE,CAPITAL
BALANCE
P/R DEBIT CREDIT
DEBIT
200.000.000

FEES EARNED
BALANCE
P/R DEBIT CREDIT
DEBIT
31.000.000
8.000.000

SALARY EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT

SUPPLIES EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT
3.500.000 3.500.000
5.000.000 8.500.000

UTILITIES EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT
1.500.000 1.500.000

INSURANCE EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT
12.000.000 12.000.000
 MISCELLANEOUS EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT
3.000.000 3.000.000

DEPRECIATION EXPENSE OF BUILDING

BALANCE
P/R DEBIT CREDIT
DEBIT

DEPRECIATION EXPENSE OF EQUIPMENT

BALANCE
P/R DEBIT CREDIT
DEBIT

INTEREST EXPENSE
BALANCE
P/R DEBIT CREDIT
DEBIT
 CASH
BALANCE
CREDIT

ACCOUNT RECEIVABLE
BALANCE
CREDIT

SUPPLIES
BALANCE
CREDIT

PREPAID INSURANCE
BALANCE
CREDIT

BUILDING
BALANCE
CREDIT
ATED DEPRECIATION OF BUILDING
BALANCE
CREDIT

EQUIPMENT
BALANCE
CREDIT
-

TED DEPRECIATION OF EQUIPMENT

BALANCE
CREDIT

ACCOUNT PAYABLE
BALANCE
CREDIT
90.000.000
120.000.000
121.500.000
103.500.000

UNEARNED FEES
BALANCE
CREDIT
15.000.000

BANK LOAN
BALANCE
CREDIT
120.000.000

INTEREST PAYABLE
BALANCE
CREDIT
 ETIENNE,CAPITAL
BALANCE
CREDIT
200.000.000

FEES EARNED
BALANCE
CREDIT
31.000.000
39.000.000

SALARY EXPENSE
BALANCE
CREDIT

SUPPLIES EXPENSE
BALANCE
CREDIT

UTILITIES EXPENSE
BALANCE
CREDIT

INSURANCE EXPENSE
BALANCE
CREDIT
ISCELLANEOUS EXPENSE
BALANCE
CREDIT

IATION EXPENSE OF BUILDING

BALANCE
CREDIT

ATION EXPENSE OF EQUIPMENT

BALANCE
CREDIT
-

INTEREST EXPENSE
BALANCE
CREDIT
ACC. NO
101
102
121
123
201
202
204
301
501
602
603
604
605

TOTAL
 Konsultan Pajak COACH
TRIAL BALANCE
31 DESEMBER 2012
(RP)

ACCOUNT DEBIT
Cash 234.500.000
Account Recievable 8.000.000
Building 180.000.000
Equipment 30.000.000
Account Payable
Unearned Fees
Bank Loan
Etienne, Capital
Fees Earned
Supplies Expense 8.500.000
Utilities Expense 1.500.000
Insurance Expense 12.000.000
Micellaneous Expense 3.000.000

TOTAL 477.500.000
CREDIT

103.500.000
15.000.000
120.000.000
200.000.000
39.000.000

477.500.000
 DATE
31-Dec

31-Dec

31-Dec

31-Dec

31-Dec

TOTAL
 Konsultan Pajak COACH
ADJUSTMENT JOURNAL
31 DESEMBER 2012
(RP)

DESCRIPTION P/R DEBIT

Supplies 1.300.000
Supplies Expense
Depreciation Expense of Building 15.000.000
Accumulated Depreciation of Building
Depreciation Expense of Equipment 2.500.000
Accumulated Depreciation of equipment
Insurance Expense 5.000.000
Prepaid Insurance
Interest Expense 1.260.000
Interest payable
Fees Earned 10.000.000
Unearned Fees
TOTAL 35.060.000
CREDIT

1.300.000

15.000.000

2.500.000

5.000.000

1.260.000

10.000.000
35.060.000
ACC. NO.

101
102
121
123
201
202
204
301
501
601
602
603
604
605

103
104
122
124
205
606
607
608
TOTAL
 TRIAL BALANCE
ACCOUNT
DEBIT
CASH
ACCOUNT RECEIVABLE
BUILDING
EQUIPMENT
ACCOUNT PAYABLE
UNEARNED FEES
BANK LOAN
ETIENNE,CAPITAL
FEES EARNED
SALARIES EXPENSE
SUPPLIES EXPENSE
UTILITIES EXPENSE
INSURANCE EXPENSE
MISCELLANEOUS EXPENSE

SUPPLIES
PREPAID INSURANCE
ACCUMULATED DEPRECIATION OF BUILDING
ACCUMULATED DEPRECIATION OF EQUIPMENT
INTEREST PAYABLE
DEPRECIATION EXPENSE OF BUILDING
DEPRECIATION EXPENSE OF EQUIPMENT
INTEREST EXPENSE
TOTAL
TRIAL BALANCE ADJUSTMENT
CREDIT DEBIT CREDIT
 ADJUSTED TRIAL BALANCE INCOME STATEMENT
DEBIT CREDIT DEBIT
INCOME STATEMENT STATEMENT OF FINALNCIAL POSITION
CREDIT DEBIT CREDIT
DATE
 Konsultan Pajak COACH
CLOSING JOURNAL
31 DESEMBER 2012
(RP)

DESCRIPTION P/R DEBIT

CREDIT
DATE
Konsultan Pajak COACH
REVERSING JOURNAL
31 DESEMBER 2012
(RP)

DESCRIPTION P/R DEBIT

CREDIT