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kode akun accounts

11 kas cash
12 piutang usaha accounts receivable
14 bahan habis pakai supplies
15 sewa dibayar dimuka prepaid rent
16 asuransi dibayar dimuka prepaid insurance
18 peralatn kantor office equipment
19 akumulasi penyusutan accumulation depreciation
21 utang usaha accounts payable
22 utang gaji salaries payable
23 pendapatan diterima dimuka unearned revenue
31 modal, dana mutia capital, dana mutia
32 prive, dana mutia drawing, dana mutia
41 pendapatan honor fees earned
51 beban gaji salaries expense
52 beban sewa rent expense
53 beban bahan habis pakai supplies expense
54 beban penyusutan depreciation expene
55 beban asuransi insurance expense
59 beban lain-lain misc. expense
Jakarta konsultindo
general Journal
July, 2015

date no.acc. accounts D Cr


1/7/2015 11 cash 13,500,000
1/7/2015 12 accounts receivable 20,800,000
1/7/2015 14 supplies 3,200,000
1/7/2015 18 office equipment 7,500,000
1/7/2015 31 capital, dana mutia 45,000,000
1/7/2015 15 prepaid rent 4,800,000
1/7/2015 11 cash 4,800,000
2/7/2015 16 prepaid insurance 4,500,000
2/7/2015 11 cash 4,500,000
4/7/2015 11 cash 5,500,000
4/7/2015 23 unearned revenue 5,500,000
5/7/2015 18 office equipment 6,500,000
5/7/2015 21 accounts payable 6,500,000
6/7/2015 11 cash 15,300,000
6/7/2015 12 accounts receivable 15,300,000
10/7/2015 59 misc. expense 400,000
10/7/2015 11 cash 400,000
12/7/2015 21 accounts payable 5,200,000
12/7/2015 11 cash 5,200,000
12/7/2015 12 accounts receivable 13,300,000
12/7/2015 41 fees earned 13,300,000
14/7/2015 51 salaries expense 1,750,000
14/7/2015 11 cash 1,750,000
17/7/15 11 cash 9,450,000
17/7/15 41 fees earned 9,450,000
18/7/15 14 supplies 600,000
18/7/15 11 cash 600,000
20/7/15 12 accounts receivable 6,650,000
20/7/15 41 fees earned 6,650,000
24/7/15 11 cash 4,000,000
24/7/15 41 fees earned 4,000,000
26/7/15 11 cash 12,200,000
26/7/15 12 accounts receivable 12,200,000
27/7/15 51 salaries expense 1,750,000
27/7/15 11 cash 1,750,000
29/7/15 59 misc. expense 325,000
29/7/15 11 cash 325,000
31/7/15 59 misc. expense 675,000
31/7/15 11 cash 675,000
31/7/15 11 cash 5,200,000
31/7/15 41 fees earned 5,200,000
31/7/15 12 accounts receivable 3,000,000
31/7/15 41 fees earned 3,000,000
31/7/15 32 drawing, dana mutia 12,500,000
31/7/15 11 cash 12,500,000
158,600,000 158,600,000

1/7/2015 11 cash 13,500,000


1/7/2015 11 cash 4,800,000
2/7/2015 11 cash 4,500,000
4/7/2015 11 cash 5,500,000
6/7/2015 11 cash 15,300,000
10/7/2015 11 cash 400,000
12/7/2015 11 cash 5,200,000
14/7/2015 11 cash 1,750,000
17/7/15 11 cash 9,450,000
18/7/15 11 cash 600,000
24/7/15 11 cash 4,000,000
26/7/15 11 cash 12,200,000
27/7/15 11 cash 1,750,000
29/7/15 11 cash 325,000
31/7/15 11 cash 675,000
31/7/15 11 cash 5,200,000
31/7/15 11 cash 12,500,000
65,150,000 32,500,000
32,650,000

1/7/2015 12 accounts receivable 20,800,000


6/7/2015 12 accounts receivable 15,300,000
12/7/2015 12 accounts receivable 13,300,000
20/7/15 12 accounts receivable 6,650,000
26/7/15 12 accounts receivable 12,200,000
31/7/15 12 accounts receivable 3,000,000
43,750,000 27,500,000
16,250,000

1/7/2015 14 supplies 3,200,000


18/7/15 14 supplies 600,000
3,800,000

1/7/2015 15 prepaid rent 4,800,000


2/7/2015 16 prepaid insurance 4,500,000
1/7/2015 18 office equipment 7,500,000
5/7/2015 18 office equipment 6,500,000
14,000,000

5/7/2015 21 accounts payable 6,500,000


12/7/2015 21 accounts payable 5,200,000
1,300,000

4/7/2015 23 unearned revenue 5,500,000


1/7/2015 31 capital, dana mutia 45,000,000
31/7/15 32 drawing, dana mutia 12,500,000
12/7/2015 41 fees earned 13,300,000
17/7/15 41 fees earned 9,450,000
20/7/15 41 fees earned 6,650,000
24/7/15 41 fees earned 4,000,000
31/7/15 41 fees earned 5,200,000
31/7/15 41 fees earned 3,000,000
41,600,000

14/7/2015 51 salaries expense 1,750,000


27/7/15 51 salaries expense 1,750,000
3,500,000

10/7/2015 59 misc. expense 400,000


29/7/15 59 misc. expense 325,000
31/7/15 59 misc. expense 675,000
1,400,000
Trial Balance adjusment
no.acc. accounts
D Cr D Cr
11 cash 32,650,000
12 accounts receivable 16,250,000
14 supplies 3,800,000 2,275,000
15 prepaid rent 4,800,000 2,400,000
16 prepaid insurance 4,500,000 375,000
18 office equipment 14,000,000
19 accumulation depreciation 750,000
21 accounts payable 1,300,000
22 salaries payable 175,000
23 unearned revenue 5,500,000 2,750,000
31 capital, dana mutia 45,000,000
32 drawing, dana mutia 12,500,000
41 fees earned 41,600,000 2,750,000
51 salaries expense 3,500,000 175,000
52 rent expense 2,400,000
53 supplies expense 2,275,000
54 depreciation expene 750,000
55 insurance expense 375,000
59 misc. expense 1,400,000
93,400,000 93,400,000 8,725,000 8,725,000
Adj Trial Balance Income Statement financial Position
D Cr D Cr D Cr
32,650,000 - 32,650,000 -
16,250,000 - 16,250,000 -
1,525,000 1,525,000
2,400,000 2,400,000
4,125,000 4,125,000
14,000,000 - 14,000,000 -
750,000 750,000
1,300,000 1,300,000
175,000 175,000
2,750,000 2,750,000
45,000,000 45,000,000
12,500,000 - 12,500,000 -
44,350,000 44,350,000
3,675,000 3,675,000
2,400,000 2,400,000
2,275,000 2,275,000
750,000 750,000
375,000 375,000
1,400,000 - 1,400,000
94,325,000 94,325,000 10,875,000 44,350,000 83,450,000 49,975,000
NET INCOME 33,475,000 33,475,000
83,450,000 83,450,000
Jakarta konsultindo
Income Statement
July,31, 2015

fees earned 44,350,000


salaries expense 3,675,000
rent expense 2,400,000
supplies expense 2,275,000
depreciation expene 750,000
insurance expense 375,000
misc. expense 1,400,000
total expense 10,875,000
net income 33,475,000

Jakarta konsultindo
Owner's Equity Statement
July,31, 2015

capital, dana mutia 1/7/2015 45,000,000


net income 33,475,000
78,475,000
drawing, dana mutia (12,500,000)
capital, dana mutia 31/7/2015 65,975,000

Jakarta konsultindo
Owner's Equity Statement
July,31, 2015

11 cash 32,650,000
12 accounts receivable 16,250,000
14 supplies 1,525,000
15 prepaid rent 2,400,000
16 prepaid insurance 4,125,000
18 office equipment 14,000,000
19 accumulation depreciation (750,000)
total assets 70,200,000

21 accounts payable 1,300,000


22 salaries payable 175,000
23 unearned revenue 2,750,000
31 capital, dana mutia 65,975,000
total equity & liabilities 70,200,000
jakarta Konsultindo jakarta Konsultindo
Closing Journal Closed Trial Balance
july,31,2015 july,31,2015

closed revenue No.Acc.


Fees Earned 44,350,000 11
Income Summary 44,350,000 12
14
Income Summary 10,875,000 15
salaries expense 3,675,000 16
rent expense 2,400,000 18
supplies expense 2,275,000 19
depreciation expene 750,000 21
insurance expense 375,000 22
misc. expense 1,400,000 23
31
Income Summary 12,500,000
Drawing, dana mutia 12,500,000

Income Summary 33,475,000


capital, dana mutia 33,475,000
jakarta Konsultindo
Closed Trial Balance
july,31,2015

Accounts D Cr
cash 32,650,000
accounts receivable 16,250,000
supplies 1,525,000
prepaid rent 2,400,000
prepaid insurance 4,125,000
office equipment 14,000,000
accumulation depreciation 750,000
accounts payable 1,300,000
salaries payable 175,000
unearned revenue 2,750,000
capital, dana mutia 65,975,000
70,950,000 70,950,000