Name : Monica Meliana Hutagaol

NIM : 008201805039

Journal Entries
July-31 Wages Expense $ 720
Wages Payable $ 720
Mencatat jurnal pembalik atas beban gaji

Adjusting entries
Aug-23 Wages Payable $ 720
Wages Expense $ 4,080
Cash $ 4,800
(Mencatat pembayaran gaji asistan 4 minggu
dan periode sebelumnya yang masih harus dibayar)

Journal Entries
Aug-01 Designed Revenue $ 400
Accunts Receivable $ 400
(5.000 - 4.600*)
*(1.400 + 3.200)
Mencatat jurnal pembalik atas pendapatan yang di peroleh

Miller Design Studio

General Ledger
Nama Akun : Cash
Tanggal Keterangan Debit Kredit Balance
Aug-23 Wages Payable $ 720 -$ 720
Aug-23 Wages Expense $ 4,080 -$ 4,800

Nama Akun : Wages Expense

Tanggal Keterangan Debit Kredit Balance
July-31 Wages Payable $ 720 $ 720
Aug-23 Cash $ 4,080 $ 4,800

Nama Akun : Wages Payable

Tanggal Keterangan Debit Kredit Balance
July-31 Wages Expense $ 720 -$ 720
Aug-23 Cash $ 720 $ -

Nama Akun : Designed Revenue

Tanggal Keterangan Debit Kredit Balance
Aug-01 Accounts Receivable $ 400 $ 400

Nama Akun : Accounts Receivable

Tanggal Keterangan Debit Kredit Balance
Aug-01 Designed Revenue $ 400 -$ 400
Aug-01 Cash $ 20,000
J. Miller, Capital $ 20,000
(Menerima tambahan dari J. Miller)

Aug-02 Office Equipment $ 4,700

Cash $ 4,700
(Membeli tambahan peralatan kantor atas kas)

Aug-07 Office Supplies $ 540

Cash $ 540
(Membeli tambahan perlengkapan kantor atas kas)

Aug-08 Accounts Receivable $ 600

Design Revenue $ 600
(Mencatat jasa yang diberikan, namun belum dibayar)

Aug-12 Accounts Payable $ 3,000

Cash $ 3,000
(Mencatat pembayaran hutang atas pembelian peralatan
kantor bulan lalu)

Aug-13 Cash $ 2,400

Unearned Revenue $ 2,400
(Menerima kas atas pekerjaan yang akan dilakukan
atau dibayar dimuka)

Aug-15 Cash $ 2,900

Design Revenue $ 2,900
(Menerima kas atas jasa yang dilakukan)

Aug-16 Cash $ 2,800

Accounts Receivable $ 2,800
(Menerima kas atas piutang bulan lalu)

Aug-19 Accounts Payable $ 140

Cash $ 140
(Membayar sebagian atas tagihan beban utilitas)

Aug-20 Accounts Receivable $ 3,200

Design Revenue $ 3,200
(Mencatat jasa yang diberikan, namun belum dibayar)

Aug-21 Cash $ 1,160

Design Revenue $ 1,160
 (Menerima kas atas jasa yang dilakukan)

Aug-22 Utilities Expense $ 900

Cash $ 900
(Membayar beban utilitas periode agustus)

Aug-23 Wages Expense $ 4,800

Cash $ 4,800
(Membayar upah asisten untuk 4 minggu)

Aug-26 Prepaid Rent $ 1,600

Cash $ 1,600
(Biaya dibayar dimuka atas sewa di bulan September)

Aug-30 J. Miller, Withdrawal $ 2,800

Cash $ 2,800
(Penarikan untuk beban personal J. Miller)
 Miller Design Studio
General Ledger
Nama Akun : Cash
Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 $ 22,480
Aug-01 J. Miller, Capital $ 20,000 $ 42,480
Aug-02 Office Equipment $ 4,700 $ 37,780
Aug-07 Office Supplies $ 540 $ 37,240
Aug-12 Accounts Payable $ 3,000 $ 34,240
Aug-13 Unearned Revenue $ 2,400 $ 36,640
Aug-15 Design Revenue $ 2,900 $ 39,540
Aug-16 Accounts Receivable $ 2,800 $ 42,340
Aug-19 Utilities Expense $ 140 $ 42,200
Aug-21 Design Revenue $ 1,160 $ 43,360
Aug-22 Utilities Expense $ 900 $ 42,460
Aug-23 Wages Payable $ 4,800 $ 37,660
Aug-26 Prepaid Rent $ 1,600 $ 36,060
Aug-30 J. Miller, Withdrawal $ 2,800 $ 33,260

Nama Akun : J. Miller, Capital

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 -$ 41,160
Aug-01 Cash $ 20,000 -$ 61,160

Nama Akun : Office Equipment

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 $ 16,320
Aug-02 Cash $ 4,700 $ 21,020

Nama Akun : Office Supplies

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 $ 3,660
Aug-07 Cash $ 540 $ 4,200

Nama Akun : Accounts Receivable

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 $ 5,000
Aug-08 Design Revenue $ 600 $ 5,600
Aug-16 Cash $ 2,800 $ 2,800
Aug-20 Design Revenue $ 3,200 $ 6,000

Nama Akun : Design Revenue

Tanggal Keterangan Debit Kredit Balance
Aug-08 Accounts Receivable $ 600 -$ 600
 Aug-15 Cash $ 2,900 -$ 3,500
Aug-20 Accounts Receivable $ 3,200 -$ 6,700
Aug-21 Cash $ 1,160 -$ 7,860

Nama Akun : Accounts Payable

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 -$ 6,280
Aug-12 Cash $ 3,000 -$ 3,280
Aug-19 Cash $ 140 -$ 3,140

Nama Akun : Unearned Revenue

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 -$ 600
Aug-13 Cash $ 2,400 -$ 3,000

Nama Akun : Utilities Expense

Tanggal Keterangan Debit Kredit Balance
Aug-22 Cash $ 900 $ 900

Nama Akun : Wages Expense

Tanggal Keterangan Debit Kredit Balance
Aug-23 Cash $ 4,080 $ 4,080

Nama Akun : Prepaid Rent

Tanggal Keterangan Debit Kredit Balance
Saldo, July 31 $ 1,600
Aug-26 Cash $ 1,600 $ 3,200

Nama Akun : J. Miller, Withdrawal

Tanggal Keterangan Debit Kredit Balance
Aug-30 Cash $ 2,800 $ 2,800
 Miller Design Studio
Trial Balance
Account Title Debit Credit
Cash $ 33,260
Accounts Receivable $ 6,000
Office Equipment $ 21,020
Office Supplies $ 4,200
Prepaid Rent $ 3,200
Accumulated Depreciation - Office Equipment $ 300
Accounts Payable $ 3,140
J. Miller, Capital $ 61,160
Design Revenue $ 7,860
Unearned Revenue $ 3,000
Utilities Expense $ 900
Wages Expense $ 4,080
J. Miller, Withdrawal $ 2,800
Adjusting Entries

A. Rent Expense $ 1,600

Prepaid Expense $ 1,600

B. Office Supplies Expense $ 2,020

Office Supplies $ 2,020

C. Depreciation Expense - Office Equipment $ 300

Accumulated Depreciation - Office Equipment $ 300

D. Unearned Revenue $ 1,300

Design Revenue $ 1,300

E. Account Receivable $ 580

Design Revenue $ 580

F. Wages Expense $ 720

Wages Payable $ 720
 Miller Design Studio
Income Statement
For the Month Ended August, 31
Revenues
Service Revenue $ 9,740

Expenses
Utilities Expense $ 900
Wages Expense $ 4,800
Rent Expense $ 1,600
Office Supplies Expense $ 2,020
Depreciation Expense - Office Equipment $ 300 $ 9,620
Net Income $ 120

Miller Design Studio

Statement of Owner's Equity
For the Month Ended August, 31
J. Miller, Capital - August 1 $ 41,160
Owner Contribution $ 20,000
Net Income $ 120
$ 61,280
Owner Withdrawal -$ 2,800
J. Miller, Capital - August 31 $ 58,480