Cl

Transactio

Financial
Statement
 Cleaning Service Amel

Transaction

Account
List

Worksheet
Date
###
###
###
###
###
###
###
###
###
###
###
###

###
###
###
###
###
 T
Amel menginvestasikan uang tunai sebesar Rp 75.000.000,00 kedalam
Dibeli peralatan service dari toko Anda seharga Rp 12.000.000,00. Dib
Dibayar sewa kantor sebesar Rp 6.000.000,00 untuk masa sewa selam
Dibeli perlengkapan tunai Rp 3.500.000,00
Dibayar premi asuransi untuk masa 1 tahun sebesar Rp 1.200.000,00
Diterima uang tunai sebesar Rp 7.500.000,00 untuk pekerjaan yang tel
Pembayaran rekening listrik sebesar Rp 300.000,00 dan telepon sebesa
Dibayar gaji karyawan Rp 2.500.000,00
Dikeluarkan kas untuk pemasangan iklan sebesar Rp 750.000,00
Telas diselesaikan pekerjaan untuk PT KAMU sebesar Rp 4.000.000,0
Diterima uang tunai dari PT KAMU untuk pembayaran pertama sebes
Pengiriman Faktur No. 016 kepada PT KITA untuk pembuatan taman
pembayaran diterima tunai sebesar Rp 6.000.000 sisanya akan dibayar
Diterima uang tunai untuk pekerjaan yang telah diselesaikan dari ming
Pembayaran gaji pegawai sebesar Rp 2.500.000,00 dan beban lainnya
Dikeluarkan uang tunai untuk perbaikan peralatan sebesar Rp 150.000
Untuk keperluan pribadi Amel dikeluarkan kas sebesar rp 1.500.000,0
Pembayaran utang kepada Tokok ANDA sebesar Rp 3.000.000,00
BACK

NEXT
 ACCOUNT LIST
ACCOUNT NAME
ASSETS
CURRENT ASSETS
Cash
Account Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Advertising
FIXED ASSETS
Equipment
Accumulated Depreciation of Equipment
LIABILITIES
Account Payable
Salaries Payable
EQUITAS
Amel's Capital
Amel's Drawing
REVENUE
Service Revenue
EXPENSE
Salaries Expense
Supplies Expense
Rent Expense
Electricity Expense
Telephone Expense
Advertising Expense
Insurance Expense
Maintenance of Equipment Expense
Depreciation of Equipment Expense
Water Expense
NON-OPERATING EXPENSE
Security Expense
Total
CCOUNT LIST
ACC NO Debit Kredit
1-1000
1-1100
1-1101 Rp 20,000,000
1-1102 Rp 12,000,000
1-1103 Rp 4,000,000
1-1104 Rp 2,000,000
1-1105 Rp 1,200,000
1-1106
1-2000
1-2001 Rp 10,000,000
1-2002 Rp 4,000,000
2-1000
2-1001 Rp 8,000,000
2-1002
3-1000
3-1001 Rp 30,000,000
3-1002 Rp 1,300,000
4-1000
4-1001 Rp 12,600,000
5-1000
5-1001 Rp 400,000
5-1002 Rp 500,000
5-1003 Rp 1,000,000
5-1004 Rp 200,000
5-1005 Rp 150,000
5-1006 Rp 200,000
5-1007 Rp 450,000
5-1008 Rp 550,000
5-1009 Rp 250,000
5-1010 Rp 175,000
5-2000
5-2001 Rp 225,000
Rp 54,600,000 Rp 54,600,000
BACK

NEXT
 Cleaning Service
General Jour
Periode Juli 2

Date
Juli 2017 1

10

15

16
20

22

23

26

28

29

30

30

31
31
 Cleaning Service Amel
General Journal
Periode Juli 2017

Account Ref
Cash 1-1101
Amel's Capital 3-1001

Equipment 1-2001
Cash 1-1101
Account Payable 2-1001

Prepaid Rent 1-1104

Cash 1-1101

Supplies 1-1103
Cash 1-1101

Prepaid Insurance 1-1105

Cash 1-1101

Cash 1-1101
Service Revenue 4-1001

Electricity Expense 5-1004

Telephone Expense 5-1005
Cash 1-1101
Salaries Expense 5-1001
Cash 1-1101

Advertising Expense 5-1006

Cash 1-1101

Account Receivable 1-1102

Service Revenue 4-1001

Cash 1-1101
Account Receivable 1-1102

Cash 1-1101
Account Receivable 1-1102
Service Revenue 4-1001

Cash 1-1101
Service Revenue 4-1001

Salaries Expense 5-1001

Security Expense 5-2001
Cash 1-1101

Maintenance of Equipment Expense 5-1008

Cash 1-1101

Amel's Drawing 3-1002

Cash 1-1101

Account Payable 2-1001

Cash 1-1101
TOTAL
 Amel
nal
017

Debit Credit
Rp 75,000,000
Rp 75,000,000

Rp 12,000,000
Rp 3,000,000
Rp 9,000,000

Rp 6,000,000
Rp 6,000,000

Rp 3,500,000
Rp 3,500,000

Rp 1,200,000
Rp 1,200,000

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

Rp 300,000
Rp 120,000
Rp 420,000
Rp 2,500,000
Rp 2,500,000

Rp 750,000
Rp 750,000

Rp 4,000,000
Rp 4,000,000

Rp 200,000
Rp 200,000

Rp 6,000,000
Rp 3,000,000
Rp 9,000,000

Rp 7,800,000
Rp 7,800,000

Rp 2,500,000
Rp 1,800,000
Rp 4,300,000

Rp 150,000
Rp 150,000

Rp 1,500,000
 Rp 1,500,000

Rp 3,000,000
Rp 3,000,000
Rp 138,820,000 Rp 138,820,000
BACK

NEXT
NEXT
 Cleaning service Am
Adjusment
Periode 31 Juli 201

Date
Juli 2017 31

31

31

31

31

31
 Cleaning service Amel
Adjusment
Periode 31 Juli 2017

Description Ref
Supplies Expense 5-1002
Supplies 1-1103

Rent Expense 5-1003

Prepaid Rent 1-1104

Insurance Expense 5-1007

Prepaid Insurance 1-1105

Depreciation of Equipment Expense 5-1009

Accumulated Depreciation Of Equipment 1-2002

Salaries Expense 5-1001

Salaries Payable 2-1002

Prepaid Advertising 1-1106

Advertising Expense 5-1006
TOTAL
el

Debit Kredit
Rp 2,800,000
Rp 2,800,000

Rp 3,000,000
Rp 3,000,000

Rp 50,000
Rp 50,000

Rp 250,000
Rp 250,000

Rp 400,000
Rp 400,000

Rp 400,000
Rp 400,000
Rp 6,900,000 Rp 6,900,000
Penyesuaian saldo akun akun di atas sebagai berikut:
1. Sisa perlengkapan kantor dinilai seharga Rp 1.000.000
2. Sewa ruangan kantor Rp 6.000.000 untuk masa 1 tahun terhitung
3. Asuransi yang belum jatuh tempo sebesar Rp 450.000
4. Peralatan service bulan Juli 2003 disusutkan sebesar Rp 250.000
5. Gaji karyawan yang masih harus dibayar Rp 400.000
6. Beban iklan untuk bulan Juli 2003 sebesar Rp 200.000

BACK
ACC NO Account name
1-1101 Cash
1-1102 Account receivable
1-1103 Supplies
1-1104 Prepaid Rent
1-1105 Prepaid insurance
1-2001 Equipment
1-2002 Accumulated Depreciation Of Equipment
2-1001 Account payable
3-1001 Amel's Capital
3-1002 Amel's drawing
4-1001 Service revenue
5-1001 Salaries expense
5-1002 Supplies Expense
5-1003 Rent expense
5-1004 Electricity expense
5-1005 Telephone expense
5-1006 Advertising expense
5-1007 Insurance expense
5-1008 Maintenance of equipment expense
5-1009 Depreciation of equipment expense
5-1010 Water Expense
5-2001 Security expense
 TOTAL
1-1106 Prepaid Advertising
2-1002 Salaries payable
TOTAL
 C

Unadjusted Trial Balance

Debit Credit
Rp 90,180,000 Rp -
Rp 18,800,000 Rp -
Rp 7,500,000 Rp -
Rp 8,000,000 Rp -
Rp 2,400,000 Rp -
Rp 22,000,000 Rp -
Rp - Rp 4,000,000
Rp - Rp 14,000,000
Rp - Rp 105,000,000
Rp 2,800,000 Rp -
Rp - Rp 40,900,000
Rp 5,400,000 Rp -
Rp 500,000 Rp -
Rp 1,000,000 Rp -
Rp 500,000 Rp -
Rp 270,000 Rp -
Rp 950,000 Rp -
Rp 450,000 Rp -
Rp 700,000 Rp -
Rp 250,000 Rp -
Rp 175,000 Rp -
Rp 2,025,000 Rp -
Rp 163,900,000 Rp 163,900,000
 Cleaning Service Amel
Worksheet
Periode 31 Juli 2017

Adjusment
Debit Credit
Rp - Rp -
Rp - Rp -
Rp - Rp 2,800,000
Rp - Rp 3,000,000
Rp - Rp 50,000
Rp - Rp -
Rp - Rp 250,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 400,000 Rp -
Rp 2,800,000 Rp -
Rp 3,000,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 400,000
Rp 50,000 Rp -
Rp - Rp -
Rp 250,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 400,000 Rp -
Rp - Rp 400,000
Rp 6,900,000 Rp 6,900,000
ervice Amel
ksheet
1 Juli 2017

Adjusted trial balance

Debit Credit
Rp 90,180,000 Rp -
Rp 18,800,000 Rp -
Rp 4,700,000 Rp -
Rp 5,000,000 Rp -
Rp 2,350,000 Rp -
Rp 22,000,000 Rp -
Rp - Rp 4,250,000
Rp - Rp 14,000,000
Rp - Rp 105,000,000
Rp 2,800,000 Rp -
Rp - Rp 40,900,000
Rp 5,800,000 Rp -
Rp 3,300,000 Rp -
Rp 4,000,000 Rp -
Rp 500,000 Rp -
Rp 270,000 Rp -
Rp 550,000 Rp -
Rp 500,000 Rp -
Rp 700,000 Rp -
Rp 500,000 Rp -
Rp 175,000 Rp -
Rp 2,025,000 Rp -
Rp - Rp -
Rp 400,000 Rp -
Rp - Rp 400,000
Rp 164,550,000 Rp 164,550,000
NET PROFIT
 Income statement
Debit Credit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 40,900,000
Rp 5,800,000 Rp -
Rp 3,300,000 Rp -
Rp 4,000,000 Rp -
Rp 500,000 Rp -
Rp 270,000 Rp -
Rp 550,000 Rp -
Rp 500,000 Rp -
Rp 700,000 Rp -
Rp 500,000 Rp -
Rp 175,000 Rp -
Rp 2,025,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 18,320,000 Rp 40,900,000
Rp 22,580,000 Rp -
Rp 40,900,000 Rp 40,900,000
 Balancesheet
Debit Credit
Rp 90,180,000 Rp -
Rp 18,800,000 Rp -
Rp 4,700,000 Rp -
Rp 5,000,000 Rp -
Rp 2,350,000 Rp -
Rp 22,000,000 Rp -
Rp - Rp 4,250,000
Rp - Rp 14,000,000
Rp - Rp 105,000,000
Rp 2,800,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 400,000 Rp -
Rp - Rp 400,000
Rp 146,230,000 Rp 123,650,000
Rp - Rp 22,580,000
Rp 146,230,000 Rp 146,230,000
BACK

NEXT
 Cleaning service Amel
Income Statement
Periode 31 Juli 2017

I OPERATING REVENUE
Service Revenue

II OPERATING EXPENSE
Salaries Expense Rp 5,800,000
Supplies Expense Rp 3,300,000
Rent Expense Rp 4,000,000
Electricity Expense Rp 500,000
Telephone Expense Rp 270,000
Advertising Expense Rp 550,000
Insurance Expense Rp 500,000
Maintenance of Equipment Expense Rp 700,000
Depreciation of Equipment Expense Rp 500,000
Water Expense Rp 175,000
TOTAL OPERATING EXPENSE

III NON-OPERATING EXPENSE

Security Expense Rp 2,025,000
TOTAL NON-OPERATING EXPENSE
NET PROFIT
 Cleaning service Amel
Owner's Equity Statement
Periode 31 Juli 2017

Beginning Capital
Rp 40,900,000 NET PROFIT Rp 22,580,000
Amel's Drawing Rp 2,800,000

Ending Capital

Rp 16,295,000

Rp 2,025,000
Rp 22,580,000
ice Amel
Statement
uli 2017

Rp 105,000,000 AKTIVA
CURRENT ASSETS
Cash
Rp 19,780,000 Account Receivable
Rp 124,780,000 Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Advertising
TOTAL CURRENT ASSETS

FIXED ASSETS
Equipment
Accumulated Depreciation of Equipment
TOTAL FIXED ASSETS

TOTAL AKTIVA
 Cleaning service Amel
Balance Sheet
Periode 31 Juli 2017

AKTIVA

Rp 90,180,000
Rp 18,800,000
Rp 4,700,000
Rp 5,000,000
Rp 2,350,000
Rp 400,000
Rp 121,430,000

Rp 22,000,000
Rp 4,250,000
Rp 17,750,000

Rp 139,180,000
ning service Amel
Balance Sheet
iode 31 Juli 2017

PASSIVA
CURRENT LIABILITIES
Account Payable Rp 14,000,000
Salaries Payable Rp 400,000
TOTAL CURRENTS LIABILITIES

CAPITAL
Amel's Capital Rp 124,780,000
TOTAL CAPITAL

TOTAL PASIVA
Rp 14,400,000
BACK

Rp 124,780,000

Rp 139,180,000