Jurnal Keuangan

Salon Anggun
Januari 2013
DATE ACCOUNTS DEBIT KREDIT
1/1/2013 cash Rp 200,000,000
capital Rp 200,000,000
1/2/2013 prepaid rent Rp 25,000,000
cash Rp 25,000,000
1/2/2013 equipment Rp 7,500,000
cash Rp 7,500,000
1/3/2013 supplies Rp 30,000,000
cash Rp 30,000,000
1/4/2013 equipment Rp 50,000,000
cash Rp 20,000,000
a/p Rp 30,000,000
1/5/2013 misscellanousn exp Rp 500,000
cash Rp 500,000
1/5/2013 salaries expense Rp 7,500,000
salaries payable Rp 7,500,000
1/5/2013 supplies Rp 2,500,000
cash Rp 2,500,000
1/6/2013 Advertising Expense Rp 5,000,000
cash Rp 5,000,000
1/7/2013 cash Rp 1,500,000
fees income Rp 1,500,000
1/8/2013 cash Rp 2,000,000
accounts receivable Rp 3,000,000
fees income Rp 5,000,000
1/9/2013 cash Rp 3,500,000
fees income Rp 3,500,000
1/10/2013 cash Rp 10,350,000
fees income Rp 10,350,000
Rp 348,350,000 Rp 348,350,000
 Cash
date debit kredit
1/1/2013 Rp 200,000,000
1/2/2013 Rp 25,000,000
1/2/2013 Rp 7,500,000
1/3/2013 Rp 30,000,000
1/4/2013 Rp 20,000,000
1/5/2013 Rp 5,000,000
1/5/2013 Rp 2,500,000
1/6/2013 Rp 500,000
1/7/2013 Rp 1,500,000
1/8/2013 Rp 2,000,000
1/9/2013 Rp 3,500,000
1/10/2013 Rp 10,350,000
Rp 217,350,000 Rp 90,500,000
Total Rp 126,850,000

CAPITAL
DATE DEBIT KREDIT
1/1/2013 Rp 200,000,000
TOTAL Rp 200,000,000

PREPAID RENT
DATE DEBIT KREDIT
1/2/2013 Rp 25,000,000
TOTAL Rp 25,000,000

EQUIPMENT
DATE DEBIT KREDIT
1/2/2013 Rp 7,500,000
1/4/2013 Rp 50,000,000
TOTAL Rp 57,500,000

misscellanous exp
DATE DEBIT KREDIT
1/5/2013 Rp 5,000,000
TOTAL Rp 5,000,000

A/P
DATE DEBIT KREDIT
1/4/2013 Rp 30,000,000
TOTAL Rp 30,000,000

salaries exp
DATE DEBIT KREDIT
1/5/2013 Rp 7,500,000
TOTAL Rp 7,500,000

salaries payable
DATE DEBIT KREDIT
1/5/2013 Rp 7,500,000
TOTAL Rp 7,500,000
supplies
DATE DEBIT KREDIT
1/3/2013 Rp 30,000,000
1/5/2013 Rp 2,500,000
TOTAL Rp 32,500,000

fees income
DATE DEBIT KREDIT
1/7/2013 Rp 1,500,000
1/8/2013 Rp 5,000,000
1/9/2013 Rp 3,500,000
1/10/2013 Rp 10,350,000
TOTAL Rp 20,350,000

account receivable
DATE DEBIT KREDIT
1/8/2013 Rp 3,000,000
TOTAL Rp 3,000,000

advertising expense
DATE DEBIT KREDIT
1/6/2013 Rp 500,000
TOTAL Rp 500,000
 UNADJUSTED TRIAL BALANCE
ACCOUNTS
DEBIT

cash Rp 126,850,000
A/R Rp 3,000,000
prepaid rent Rp 25,000,000
SUPPLIES Rp 32,500,000
EQUIPMENT Rp 57,500,000
A/P
salaries payable
CAPITAL
fees income
advertising expense Rp 500,000
salaries exp Rp 7,500,000
misscellanous exp Rp 5,000,000
Rp 257,850,000

INCOME STATEMENT
Fees Income
advertising expense
salaries expense
misscellaneous expense
total expense
Net Income
 SA

NADJUSTED TRIAL BALANCE ADJUSTED TRIAL BALANCE

KREDIT DEBIT KREDIT

Rp 126,850,000
Rp 3,000,000
Rp 25,000,000
Rp 32,500,000
Rp 57,500,000
Rp 30,000,000 Rp 30,000,000
Rp 7,500,000 Rp 7,500,000
Rp 200,000,000 Rp 200,000,000
Rp 20,350,000 Rp 20,350,000
Rp 500,000
Rp 7,500,000
Rp 5,000,000
Rp 257,850,000 Rp 257,850,000 Rp 257,850,000

INCOME STATEMENT
Rp 20,350,000
Rp 500,000
Rp 7,500,000
Rp 5,000,000
Rp 13,000,000
Rp 7,350,000

BALANCE SHEET
31-Dec-13
Cash Rp 126,850,000 Accounts Payable
Accounts Receivable Rp 3,000,000 Salaries Payable
Prepaid Rent Rp 25,000,000
Supplies Rp 32,500,000 Capital, 31/12/2013
Equipment Rp 57,500,000
Rp 244,850,000
 WORK SHEET
SALON BU ANGGUN
JANUARI 2013
INCOME STATEMENT BALANCE SHEET

DEBIT KREDIT DEBIT

Rp 126,850,000
Rp 3,000,000
Rp 25,000,000
Rp 32,500,000
Rp 57,500,000

Rp 20,350,000
Rp 500,000
Rp 7,500,000
Rp 5,000,000
Rp 13,000,000 Rp 20,350,000 Rp 244,850,000
Rp 7,350,000

STATEMENT OF OWNER'S EQUITY

Capital, Beginning
Net Income Rp 7,350,000
Capital, 31 December 2013

Rp 30,000,000
Rp 7,500,000

Rp 207,350,000
Rp 244,850,000
BALANCE SHEET

KREDIT

Rp 30,000,000
Rp 7,500,000
Rp 200,000,000

Rp 237,500,000
Rp 7,350,000

Rp 200,000,000

Rp 207,350,000