Account Account name Debit

Number
111 Cash Rp 300,000.00
112 Account receiveble Rp 350,000.00
116 Supplies Rp 250,000.00
117 Prepaid Insurance Rp 400,000.00
121 Vehicle Rp 20,000,000.00
122 Acc. Depreciation of vehicle
123 Equiment Rp 900,000.00
124 Acc. Depretiation of equipment
211 Account Payable
311 Capital,Mr Aslam
312 Prive,Mr Aslam Rp 200,000.00
411 Service Revenue
511 Wage & Salaries Expense Rp 3,500,000.00
512 Supplies expense Rp 350,000.00
513 Equipment depreciation Expense Rp 100,000.00
514 Vehicle deprecition expense Rp 300,000.00
519 Other expense Rp 450,000.00

TOTAL Rp 27,100,000.00
 Credit

Rp 600,000.00

Rp 300,000.00
Rp 5,000,000.00
Rp 15,000,000.00

Rp 6,200,000.00

Rp 27,100,000.00
 Date Description REF Debit
2007 30 Supplies expense 512 Rp 150,000.00
Juli Supplies 116
Bad debt losses 515 Rp 7,000.00
Allowance for bad debt 112
Insurance expense 516 Rp 300,000.00
Prepaid insurance 117
Equipment depreciation expense 513 Rp 100,000.00
Acc. Equipment deprciation 124
Vehicle Depreciation expense 514 Rp 300,000.00
Acc. Vehicle dpretiation 122
Wage & Salaries expense 511 Rp 1,500,000.00
Salaries Payable 212
Income tax expense 517 Rp 150,000.00
Income tax payable 213
Inerest receiveble 412 Rp 350,000.00
Interest Income 114
TOTAL Rp 2,857,000.00
 Credit

Rp 150,000.00

Rp 7,000.00

Rp 300,000.00

Rp 100,000.00

Rp 300,000.00

Rp 1,500,000.00

Rp 150,000.00

Rp 350,000.00
Rp 2,857,000.00
Accou
nt Trial Balance
Accont name
numbe Debit Credit
r
111 Cash Rp 300,000.00
112 Account receiveble Rp 350,000.00
116 Supplies Rp 250,000.00
117 Prepaid Insurance Rp 400,000.00
121 Vehicle Rp 20,000,000.00
122 Acc. Depreciation of vehicle Rp 600,000.00
123 Equiment Rp 900,000.00
124 Acc. Depretiation of equipment Rp 300,000.00
211 Account Payable Rp 5,000,000.00
311 Capital,Mr Aslam Rp 15,000,000.00
312 Prive,Mr Aslam Rp 200,000.00
411 Service Revenue Rp 6,200,000.00
511 Wage & Salaries Expense Rp 3,500,000.00
512 Supplies expense Rp 350,000.00
513 Equipment depreciation Expense Rp 100,000.00
514 Vehicle deprecition expense Rp 300,000.00
519 Other expense Rp 450,000.00
TOTAL Rp 27,100,000.00 Rp 27,100,000.00
515 Bad debt losses
113 Allowance bad debt
516 Insurance Expense
212 Salaries payable
517 Income tax expense
213 Income tax payable
114 Interest receiveble
412 Interest Income
TOTAL
LOSS JUNE,30th 2007
 Adjusted Journal Adjustd trial balance
Debit Credit Debit Credit
Rp 300,000.00
Rp 350,000.00
Rp 150,000.00 Rp 100,000.00
Rp 300,000.00 Rp 100,000.00
Rp 20,000,000.00
Rp 300,000.00 Rp 900,000.00
Rp 900,000.00
Rp 100,000.00 Rp 400,000.00
Rp 5,000,000.00
Rp 15,000,000.00
Rp 200,000.00
Rp 6,200,000.00
Rp 1,500,000.00 Rp 5,000,000.00
Rp 150,000.00 Rp 500,000.00
Rp 100,000.00 Rp 200,000.00
Rp 300,000.00 Rp 600,000.00
Rp 450,000.00

Rp 7,000.00 Rp 7,000.00
Rp 7,000.00 Rp 7,000.00
Rp 300,000.00 Rp 300,000.00
Rp 1,500,000.00 Rp 1,500,000.00
Rp 150,000.00 Rp 150,000.00
Rp 150,000.00 Rp 150,000.00
Rp 350,000.00 Rp 350,000.00
Rp 350,000.00 Rp 350,000.00
Rp 2,857,000.00 Rp 2,857,000.00 Rp 29,507,000.00 Rp 29,507,000.00
 Income Balance sheet
Debit Credit Debit Credit
Rp 300,000.00
Rp 350,000.00
Rp 100,000.00
Rp 100,000.00
Rp 20,000,000.00
Rp 900,000.00
Rp 900,000.00
Rp 400,000.00
Rp 5,000,000.00
Rp 15,000,000.00
Rp 200,000.00
Rp 6,200,000.00
Rp 5,000,000.00
Rp 500,000.00
Rp 200,000.00
Rp 600,000.00
Rp 450,000.00

Rp 7,000.00
Rp 7,000.00
Rp 300,000.00
Rp 1,500,000.00
Rp 150,000.00
Rp 150,000.00
Rp 350,000.00
Rp 350,000.00
Rp 7,207,000.00 Rp 6,550,000.00 Rp 22,300,000.00 Rp 22,957,000.00
Rp 657,000.00 Rp 657,000.00
Rp 7,207,000.00 Rp 7,207,000.00 Rp 22,957,000.00 Rp 22,957,000.00
Account Account Name Debit Credit
Number
111 Cash Rp 750,000.00
112 Account receiveble Rp 900,000.00
114 Supplies Rp 350,000.00
121 Equipment Rp 7,000,000.00
122 Acc. Depreciation of Equipment Rp 1,500,000.00
211 Account Payable Rp 1,500,000.00
311 Capital,Mr. Abadi Rp 5,000,000.00
312 Prive,Mr Abadi Rp 100,000.00
411 Service Revenue Rp 2,450,000.00
511 Adversting Expense Rp 300,000.00
512 Depreciation Expense of Equipment Rp 500,000.00
513 Interest Expense Rp 100,000.00
519 Other Expense Rp 450,000.00

TOTAL Rp 10,450,000.00 Rp 10,450,000.00

 Date Account name Ref Debit

Dec 31 Bad debt expense 525 Rp 27,000.00

2007 Allowance for bad debt 115
Supplies Expense 524 Rp 200,000.00
Supplies 114
Adversting Expense 521 Rp 150,000.00
Prepaid Adversing 191
Depreciation of Equipment 512 Rp 500,000.00
Acc Depreciation of Equipment 122
Tax Expense 514 Rp 350,000.00
Tax Payable 213

TOTAL Rp 1,227,000.00
 Credit

Rp 27,000.00

Rp 200,000.00

Rp 150,000.00

Rp 500,000.00

Rp 350,000.00

Rp 1,227,000.00
Accoun Trial Balance
Account Name
t Num Debt Credit
111 Cash Rp 750,000.00
112 Account receiveble Rp 900,000.00
114 Supplies Rp 350,000.00
121 Equipment Rp 7,000,000.00
122 Acc. Depreciation of Equipment Rp 1,500,000.00
211 Account Payable Rp 1,500,000.00
311 Capital,Mr. Abadi Rp 5,000,000.00
312 Prive,Mr Abadi Rp 100,000.00
411 Service Revenue Rp 2,450,000.00
511 Adversting Expense Rp 300,000.00
512 Depreciation Expense of Equipment Rp 500,000.00
513 Interest Expense Rp 100,000.00
519 Other Expense Rp 450,000.00
TOTAL Rp 10,450,000.00 Rp 10,450,000.00
525 Bad debt expense
115 Allowance for bad debt
524 Supplies Expense
521 Adversting Expense
191 Prepaid Adversing
514 Tax Expense
213 Tax Payable
TOTAL
 Adjusted Entries Adjusted Trial Balance
Debt Credit Debt Credit
Rp 750,000.00
Rp 900,000.00
Rp 200,000.00 Rp 150,000.00
Rp 7,000,000.00
Rp 500,000.00 Rp 2,000,000.00
Rp 1,500,000.00
Rp 5,000,000.00
Rp 100,000.00
Rp 2,450,000.00
Rp 300,000.00
Rp 500,000.00 Rp 1,000,000.00
Rp 100,000.00
Rp 450,000.00

Rp 27,000.00 Rp 27,000.00
Rp 27,000.00 Rp 27,000.00
Rp 200,000.00 Rp 200,000.00
Rp 150,000.00 Rp 150,000.00
Rp 150,000.00 Rp 150,000.00
Rp 350,000.00 Rp 350,000.00
Rp 350,000.00 Rp 350,000.00
Rp 1,227,000.00 Rp 1,227,000.00 Rp 11,477,000.00 Rp 11,477,000.00
 Income/loss Balance sheet
Debt Credit Debt Credit
Rp 750,000.00
Rp 900,000.00
Rp 150,000.00
Rp 7,000,000.00
Rp 2,000,000.00
Rp 1,500,000.00
Rp 5,000,000.00
Rp 100,000.00
Rp 2,450,000.00
Rp 300,000.00
Rp 1,000,000.00
Rp 100,000.00
Rp 450,000.00

Rp 27,000.00
Rp 27,000.00
Rp 200,000.00
Rp 150,000.00
Rp 150,000.00
Rp 350,000.00
Rp 350,000.00
Rp 2,577,000.00 Rp 2,450,000.00 Rp 8,900,000.00 Rp 9,027,000.00
Rp 127,000.00 Rp 127,000.00
Rp 2,577,000.00 Rp 2,577,000.00 Rp 9,027,000.00 Rp 9,027,000.00
Account Account Name Debit Credit
Number
101 Cash Rp 7,350,000.00
102 Account Receiveble Rp 5,750,000.00
103 Supplies Rp 2,500,000.00
104 Prepaid Adversting Rp 600,000.00
111 Vehicle Rp 13,000,000.00
112 Acc. Depreciation Of vehicle Rp 4,000,000.00
113 Equipment Rp 10,000,000.00
114 Acc. Depreciation Of Equipment Rp 6,000,000.00
201 Account Payable Rp 500,000.00
202 Bank Payable Rp 5,000,000.00
203 Wage & Salaries Payable Rp 400,000.00
301 Capital, Mr Adyitia Rp 25,000,000.00
302 Prive, Mr Adyitia Rp 100,000.00
401 Service Revenue Rp 5,750,000.00
501 Wage & Salaries Expense Rp 1,500,000.00
502 Rent Expense Rp 5,000,000.00
503 Utilities Expense Rp 700,000.00
509 Other expense Rp 150,000.00
TOTAL Rp 46,650,000.00 Rp 46,650,000.00
 DATE ACCOUNT NAME REF DEBIT
DEC 31 Wage & Salaries Expense 501 Rp 500,000.00
2007 Wage & Salaries Payable 203
Adversting Expense 504 Rp 200,000.00
Prepaid Adversting 104
Rent Expense 502 Rp 2,083,333.33
Prepaid Rent 105
Supplies Expense 505 Rp 2,000,000.00
Supplies 103
Depreciation Of Equipment 512 Rp 3,000,000.00
Acc Depreciation Of Equipment 114
Depreciation Of Vehicle 511 Rp 4,000,000.00
Acc Deprciation Of Vehicle 112
Interest Expense 513 Rp 150,000.00
Interest Payable 204

TOTAL Rp 11,933,333.33
 CREDIT

Rp 500,000.00

Rp 200,000.00

Rp 2,083,333.33

Rp 2,000,000.00

Rp 3,000,000.00

Rp 4,000,000.00

Rp 150,000.00

Rp 11,933,333.33
Account Trial Balance
Account Name
Num Debit Credit
101 Cash Rp 7,350,000.00
102 Account Receiveble Rp 5,750,000.00
103 Supplies Rp 2,500,000.00
104 Prepaid Adversting Rp 600,000.00
111 Vehicle Rp 13,000,000.00
112 Acc. Depreciation Of vehicle Rp 4,000,000.00
113 Equipment Rp 10,000,000.00
114 Acc. Depreciation Of Equipment Rp 6,000,000.00
201 Account Payable Rp 500,000.00
202 Bank Payable Rp 5,000,000.00
203 Wage & Salaries Payable Rp 400,000.00
301 Capital, Mr Adyitia Rp 25,000,000.00
302 Prive, Mr Adyitia Rp 100,000.00
401 Service Revenue Rp 5,750,000.00
501 Wage & Salaries Expense Rp 1,500,000.00
502 Rent Expense Rp 5,000,000.00
503 Utilities Expense Rp 700,000.00
509 Other expense Rp 150,000.00
TOTAL Rp 46,650,000.00 Rp 46,650,000.00
504 Adversting Expense
505 Supplies Expense
512 Depreciation Of Equipment
511 Depreciation Of Vehicle
513 Interest Expense
204 Interest Payable
105 Prepaid Rent
 Adjusted Entries Adjusted Trial Balance
Debit Credit Debit Credit
Rp 7,350,000.00
Rp 5,750,000.00
Rp 2,000,000.00 Rp 500,000.00
Rp 200,000.00 Rp 400,000.00
Rp 13,000,000.00
Rp 4,000,000.00 Rp 8,000,000.00
Rp 10,000,000.00
Rp 3,000,000.00 Rp 9,000,000.00
Rp 500,000.00
Rp 5,000,000.00
Rp 500,000.00 Rp 900,000.00
Rp 25,000,000.00
Rp 100,000.00
Rp 5,750,000.00
Rp 500,000.00 Rp 2,000,000.00
Rp 2,083,333.33 Rp 7,083,333.33
Rp 700,000.00
Rp 150,000.00

Rp 200,000.00 Rp 200,000.00
Rp 2,000,000.00 Rp 2,000,000.00
Rp 3,000,000.00 Rp 3,000,000.00
Rp 4,000,000.00 Rp 4,000,000.00
Rp 150,000.00 Rp 150,000.00
Rp 150,000.00 Rp 150,000.00
Rp 2,083,333.33 Rp 2,083,333.33

Rp 11,933,333.33 Rp 11,933,333.33 Rp 56,383,333.33 Rp 56,383,333.33

 Revenue/Loss Balance sheet
Debit Credit Debit Credit
Rp 7,350,000.00
Rp 5,750,000.00
Rp 500,000.00
Rp 400,000.00
Rp 13,000,000.00
Rp 8,000,000.00
Rp 10,000,000.00
Rp 9,000,000.00
Rp 500,000.00
Rp 5,000,000.00
Rp 900,000.00
Rp 25,000,000.00
Rp 100,000.00
Rp 5,750,000.00
Rp 2,000,000.00
Rp 7,083,333.33
Rp 700,000.00
Rp 150,000.00

Rp 200,000.00
Rp 2,000,000.00
Rp 3,000,000.00
Rp 4,000,000.00
Rp 150,000.00
Rp 150,000.00
Rp 2,083,333.33

Rp 19,283,333.33 Rp 5,750,000.00 Rp 37,100,000.00 Rp 50,633,333.33

Rp 13,533,333.33 Rp 13,533,333.33
Rp 19,283,333.33 Rp 19,283,333.33 Rp 50,633,333.33 Rp 50,633,333.33