Flow Chart

Transaction

Financial Statement

Work sheet
Chart
Account
List

General Journal

Adjustmen
t
Transaksi salon Day6 selama bulan Desember :
1 Ny.Nana menginvestasikan Rp50.000.000 sebagai modal
2 Pembelian peralatan berupa meja, kursi rias, lemari dan rak troli seharga Rp10.000.000, secara tunai
5 Penerimaan pendapatan dari jasa perawatan rambut sebesar Rp20.500.000, secara tunai
9 Dibayar iklan sebesar Rp200.000
12 Pembelian perlengkapan berupa shampo, tisu, kapas, krim perawatan kulit seharga Rp5.000.000, secara tunai
15 Ny.Nana mengambil uang dari kas perusahaan sebesar Rp300.000 untuk keperluan pribadi
16 Pembayaran gaji untuk para karyawan sebesar Rp2.000.000
20 Dibayar rekening listrik dan telephone sebesar Rp100.000
22 Penerimaan pendapatan dari jasa perawatan kulit sebesar Rp15.400.000
24 Dibeli peralatan berupa tambahan meja dan kursi rias sebesar Rp10.000.000 secara kredit
26 Dibayar sewa ruangan selama 1 tahun sebesar Rp20.000.000
28 Dibayar asuransi dimuka sebesar Rp2.000.000
00.000, secara tunai

ga Rp5.000.000, secara tunai

No Account List Account Number
1 Cash 1-111
2 Account Receivable 1-112
3 Supplies 1-113
4 Prepaid Insurance 1-114
5 Prepaid Rent 1-115
6 Equipment 1-211
7 Accumulated dep. Of Equipment 1-213
8 Account Payable 2-111
9 Salaries Payable 2-112
10 Capital 3-111
11 Drawing 3-211
12 Revenue 4-111
13 Salaries Expense 4-112
14 Electricity and Telephone Expense 4-113
15 Rent Expense 4-114
16 Supplies Expense 4-115
17 Insurance Expense 4-116
18 Advertising Expense 4-117
19 Dep. Expense of Equipment 4-118
 Salon Day6
General Journal
Period December 2019

Date Account Name Ref

12/1/2019 Cash 1-111
Capital 3-111
12/2/2019 Equipment 1-211
Cash 1-111
12/5/2019 Cash 1-111
Revenue 4-111
12/9/2019 Advertising Expense 4-117
Cash 1-111
12/12/2019 Supplies 1-113
Cash 1-111
12/15/2019 Drawing 3-211
Cash 1-111
12/16/2019 Salaries Expense 4-112
Cash 1-111
12/20/2019 Electricity and Telephone Expense 4-113
Cash 1-111
12/22/2019 Cash 1-111
Revenue 4-111
12/24/2019 Equipment 1-211
Account Payable 2-111
12/26/2019 Rent Expense 4-114
Cash 1-111
12/28/2019 Insurance Expense 4-116
Cash 1-111
Total
Day6
ournal
mber 2019

Debit Credit
Rp 50,000,000
Rp 50,000,000
Rp 10,000,000
Rp 10,000,000
Rp 20,500,000
Rp 20,500,000
Rp 200,000
Rp 200,000
Rp 5,000,000
Rp 5,000,000
Rp 300,000
Rp 300,000
Rp 2,000,000
Rp 2,000,000
Rp 100,000
Rp 100,000
Rp 15,400,000
Rp 15,400,000
Rp 10,000,000
Rp 10,000,000
Rp 20,000,000
Rp 20,000,000
Rp 2,000,000
Rp 2,000,000
Rp 135,500,000 Rp 135,500,000
 Salon Day6
Adjustment
Period December 2019

Date Account Name Ref Debit

Dep. Expense of Equipment 4-118 Rp 10,000,000
Accumulated dep. Of Equipment 1-213
Salaries Expense 4-112 Rp 500,000
Salaries Payable 2-112
Prepaid Rent 1-115 Rp 10,000,000
Rent Expense 4-114
Supplies Expense 4-115 Rp 3,000,000
Supplies 1-113
Prepaid Insurance 1-114 Rp 1,500,000
Insurance Expense 4-116
Total Rp 25,000,000
 Credit Informasi untuk penyesuaian bulan Desember , sebagai berikut :
1) Peralatan disusutkan sebesar Rp10.000.000
Rp 10,000,000 2) Gaji yang harus masih dibayar sebesar Rp500.000
3) Beban sewa tahun 2019 sebesar Rp10.000.000
Rp 500,000 4) Sisa perlengkapan salon ditaksir seharga Rp2.000.000
5) Asuransi yang belum jatuh tempo Rp500.000
Rp 10,000,000

Rp 3,000,000

Rp 1,500,000
Rp 25,000,000
bagai berikut :
 Unadjusted Trial Balance
Ref Account Name
Debit Credit
1-111 Cash Rp 46,300,000
1-113 Supplies Rp 5,000,000
1-115 Prepaid Rent Rp - Rp -
1-114 Prepaid Insurance Rp - Rp -
1-211 Equipment Rp 20,000,000
1-213 Accumulated dep. Of Equipment Rp - Rp -
2-111 Account Payable Rp 10,000,000
2-112 Salaries Payable Rp - Rp -
3-111 Capital Rp 50,000,000
3-211 Drawing Rp 300,000
4-111 Revenue Rp 35,900,000
4-112 Salaries Expense Rp 2,000,000
4-113 Electricity and Telephone Expense Rp 100,000
4-114 Rent Expense Rp 20,000,000
4-115 Supplies Expense Rp - Rp -
4-116 Insurance Expense Rp 2,000,000
4-117 Advertising Expense Rp 200,000
4-118 Dep. Expense of Equipment Rp - Rp -
TOTAL Rp 95,900,000 Rp 95,900,000
2-112 Salaries Payable
TOTAL
 Salon Day6
Work sheet
Period December 2019

Adjusment Adjusted trial balance Income statement

Debit Credit Debit Credit Debit
Rp - Rp - Rp 46,300,000 Rp - Rp -
Rp - Rp 3,000,000 Rp 2,000,000 Rp 1,000,000 Rp -
Rp 10,000,000 Rp - Rp 10,000,000 Rp - Rp -
Rp 1,500,000 Rp - Rp 1,500,000 Rp - Rp -
Rp - Rp - Rp 20,000,000 Rp - Rp -
Rp - Rp 10,000,000 Rp - Rp 10,000,000 Rp -
Rp - Rp - Rp - Rp 10,000,000 Rp -
Rp - Rp 500,000 Rp - Rp 500,000 Rp -
Rp - Rp - Rp - Rp 50,000,000 Rp -
Rp - Rp - Rp 300,000 Rp - Rp -
Rp - Rp - Rp - Rp 35,900,000 Rp -
Rp 500,000 Rp - Rp 2,500,000 Rp - Rp 2,500,000
Rp - Rp - Rp 100,000 Rp - Rp 100,000
Rp - Rp 10,000,000 Rp 10,000,000 Rp - Rp 10,000,000
Rp 3,000,000 Rp - Rp 3,000,000 Rp - Rp 3,000,000
Rp - Rp 1,500,000 Rp 500,000 Rp 1,000,000 Rp 500,000
Rp - Rp - Rp 200,000 Rp - Rp 200,000
Rp 10,000,000 Rp - Rp 10,000,000 Rp - Rp 10,000,000

Rp 500,000 Rp 500,000
Rp 25,000,000 Rp 25,500,000 Rp 106,400,000 Rp 108,900,000 Rp 26,300,000
NET PROFIT Rp 10,600,000
Rp 63,200,000
Income statement Balancesheet
Credit Debit Credit
Rp - Rp 46,300,000 Rp -
Rp - Rp 2,000,000 Rp 1,000,000
Rp - Rp 10,000,000 Rp -
Rp - Rp 1,500,000 Rp -
Rp - Rp 20,000,000 Rp -
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp 500,000
Rp - Rp - Rp 50,000,000
Rp - Rp 300,000 Rp -
Rp 35,900,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Rp 36,900,000 Rp 80,100,000 Rp 71,500,000

Rp 8,600,000
Rp 73,800,000 Rp 160,200,000 Rp 151,600,000
 Salon Day6
Income Statement
Period December 2019

I OPERATING REVENUE
Revenue Rp 35,900,000

OPERATING EXPENSE
II Salaries Expense Rp 2,500,000
Electricity and Telephone Expense Rp 100,000
Rent Expense Rp 10,000,000
Supplies Expense Rp 3,000,000
Insurance Expense Rp 500,000
Advertising expense Rp 200,000
Depreciation of Equipment Expense Rp 10,000,000
TOTAL OPERATING EXPENSE Rp 26,300,000
NET PROFIT Rp 9,600,000
 Salon Day6
Owner's Equity Statement
Period December 2019

BEGINNING CAPITAL Rp 50,000,000

NET PROFIT Rp 9,600,000
DRAWING Rp 300,000
Rp 9,300,000
ENDING CAPITAL Rp 59,300,000
 Salon Day6
Balance Sheet
Period December 2019

AKTIVA
CURRENT ASSETS
Cash Rp 46,300,000
Supplies Rp 2,000,000
Prepaid Rent Rp 10,000,000
Prepaid Insurance Rp 1,500,000
TOTAL CURRENT ASSETS Rp 59,800,000

FIXED ASSETS
Equipment Rp 20,000,000
Accumulated depreciation of Equipment Rp 10,000,000
TOTAL FIXED ASSETS Rp 10,000,000

TOTAL AKTIVA Rp 69,800,000

 Salon Day6
Balance Sheet
riod December 2019

PASSIVA
CURRENT LIABILITIES
Account Payable Rp 10,000,000
Salaries Payable Rp 500,000
TOTAL CURRENT LIABILITIES Rp 10,500,000

CAPITAL
Ny.Nana Capital Rp 59,300,000
TOTAL CAPITAL Rp 59,300,000

TOTAL PASSIVA Rp 69,800,000