Informasi dan Instruksi

Identitas Perusahaan
Nama Perusahaan PT ZIGZAG
Usaha Pokok BIRO PERJALANAN WISATA
Alamat JL KEBANGSAAN NO 11 A JAKARTA SELATAN
Tlp 022 421566
Alamat Email zigzagtravel@gmail.com

Intruksi
1. Hitung terlebih dahulu total dari masing-masing akun yang ada pada jurnal khusus (kecuali akun yang ada pada k
2. Masukan total dari masing-masing akun ke kolom recapitulation
3. Karena Pada kasus ini terdapat Trial Balance per 1 Desember 2017, maka terlebih dahulu posting saldo yang ada
4. Setelah selesai posting dari Trial Balance per 1 Desember, maka langkah selanjunya kalian posting jumlah atau no

5. Susun Neraca Saldo dengan cara masukan No Account dan Account yang ada di Kolom CoA ke Kolom di Trial Bala

Account # Account Name

111 Cash In Bank
113 Accounts Receivable
115 Supplies
116 Prepaid Rent
134 Vehicle
135 Accumulated Depreciation - Vehicle
136 Equipment
137 Accumulated Depreciation - Equipment
211 Accounts Payable
212 Wages and Salaries Payable
213 Utilities Payable
221 Bank Loan
310 Owner's Equity
311 Drawing
410 Service Income
511 Advertising Expense
512 Wages and Salaries Expense
513 Depreciation Expense
514 Utilities Expense
515 Rent Expense
517 Supplies Expense
521 Interest Expense
an Instruksi

erusahaan

uksi
husus (kecuali akun yang ada pada kolom miscellaneous/sundry account) dan Jurnal Umum

ebih dahulu posting saldo yang ada pada Trial Balance ke General Ledger nya, beri keterangan "Opening Balance"
njunya kalian posting jumlah atau nominal dari Recapitulation Journal ke General Ledgernya.

di Kolom CoA ke Kolom di Trial Balance (Neraca Saldo), lalu masukan saldo atau nominalnya dari saldo terakhir di Buku besar

PT ZIGZAG
Trial Balance
 PER 1 DESEMBER 2017

No Accounts Accounts Debet Credit

111 Cash Rp 250,000,000 -
113 Accounts Receivable Rp 150,000,000 -
115 Supplies Rp 6,000,000 -
116 Prepaid Rent - -
134 Vehicle Rp 150,000,000 -
135 Accumulated Depreciation - Vehicle - Rp 15,000,000
136 Equipment Rp 33,000,000 -
137 Accumulated Depreciation - Equipment - Rp 3,300,000
211 Accounts Payable - Rp 25,000,000
212 Wages and Salaries Payable - -
213 Utilities Payable - -
221 Bank Loan - Rp 120,000,000
310 Owner's Equity - Rp 300,000,000
311 Drawing Rp 5,000,000 -
410 Service Income - Rp 164,700,000
511 Advertising Expense Rp 2,000,000 -
512 Wages and Salaries Expense Rp 8,000,000 -
513 Depreciation Expense Rp 18,300,000 -
514 Utilities Expense Rp 2,500,000 -
515 Rent Expense - -
517 Supplies Expense Rp 2,000,000 -
521 Interest Expense Rp 1,200,000 -
TOTAL Rp 628,000,000 Rp 628,000,000
ce"

ir di Buku besar
 PT ZIGZAG
Cash Receipt Journal
Ending Of December 31st 201
Debit
Date Doc.No Description Ref
Cash In Bank

2017 2 BKM-01 SETORAN MODAL ü Rp 300,000,000.00

DEC 4 BKM-02 PINJAMAN BANK ü Rp 250,000,000
11 BKM-03 PENDAPATAN JASA ü Rp 42,500,000
14 BKM-04 PENDAPATAN JASA ü Rp 38,000,000
21 BKM-05 PENDAPATAN JASA ü Rp 22,000,000
TOTAL Rp 652,500,000
(111)

Recap
DEBIT
ACC.NO
111

total

PT ZIGZAG
Cash Payment Journal
Ending Of December, 31st 20

Date Doc.No Description Ref Account Payable

2017 5 BKK-01 BAYAR SEWA RUKO ü -

DEC 6 BKK-02 BAYAR IKLAN ü -
15 BKK-03 PEMBELIAN KENDARAAN ü -
19 BKK-04 BAYAR UTILITIES ü -
24 BKK-05 BAYAR UTANG EQUIPMENT ü Rp 33,000,000
28 BKK-06 BAYAR UTANG SUPPLIES ü Rp 4,300,000.00
29 BKK-07 PENGAMBILAN PRIBADI ü -
29 BKK-08 BAYAR BUNGA BANK ü -
TOTAL Rp 37,300,000
 (211)
Recap
DEBIT
ACC.NO
116
134
211
311
511
514
521
total

PT ZIGZAG
GENERAL JOURNAL
Ending Of December 31st 2017

DATE DOC.NO DESCRIPTION REF DEBIT

2017 7 TM123 EQUIPMENT 136 Rp 33,000,000
DEC ACCOUNTS PAYABLE 211
8 TSS123 SUPPLIES 115 Rp 4,300,000
ACCOUNTS PAYABLE 211
10 ZZ01 ACCOUNTS RECEIVABLE 113 Rp 35,000,000
SERVICE INCOME 410

TOTAL Rp 72,300,000

Recapitulation Journal
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO
113 Rp 35,000,000.00 211
115 Rp 4,300,000.00 410
136 Rp 33,000,000.00

total Rp 72,300,000.00 total

 PT ZIGZAG
Cash Receipt Journal
Ending Of December 31st 2017 Page 1
Credit
Miscellaneous
Accounts Receivable Service Income
Account Ref Amount
- - OWNER'S EQUITY 310 Rp 300,000,000.00
- - BANK LOAN 221 Rp 250,000,000
- Rp 42,500,000 - - -
- Rp 38,000,000 - - -
- Rp 22,000,000 - - -
Rp 102,500,000 Rp 550,000,000.00
(113) (410)

Recapitulation Journal
CREDIT
AMOUNT ACC.NO AMOUNT
Rp 652,500,000 221 Rp 250,000,000.00
310 Rp 300,000,000.00
410 Rp 102,500,000.00

Rp 652,500,000.00 total Rp 652,500,000.00 BALANCE

PT ZIGZAG
Cash Payment Journal
Ending Of December, 31st 2017 Page 1
Debit Credit
Sundry Account
Cash In Bank
Account Ref Amount
PREPAID RENT 116 Rp 48,000,000 Rp 48,000,000.00
ADVERTISING EXPENSE 511 Rp 3,500,000 Rp 3,500,000
VEHICLE 134 Rp 150,000,000 Rp 150,000,000
UTILITIES EXPENSE 514 Rp 4,700,000 Rp 4,700,000
- - - Rp 33,000,000
- - - Rp 4,300,000
DRAWING 311 Rp 8,000,000 Rp 8,000,000
INTEREST EXPENSE 521 Rp 1,200,000 Rp 1,200,000
Rp 215,400,000 Rp 252,700,000.00
 (111)
Recapitulation Journal
DEBIT CREDIT
AMOUNT ACC.NO AMOUNT
Rp 48,000,000.00 111 Rp 252,700,000.00
Rp 150,000,000.00
Rp 37,300,000.00
Rp 8,000,000.00
Rp 3,500,000.00
Rp 4,700,000.00
Rp 1,200,000.00
Rp 252,700,000.00 total Rp 252,700,000.00 BALANCE

page 1
CREDIT

Rp 33,000,000

Rp 4,300,000

Rp 35,000,000

Rp 72,300,000 BALANCE

CREDIT
AMOUNT
Rp 37,300,000.00
Rp 35,000,000.00

Rp 72,300,000.00 BALANCE
CASH IN BANK
Date Description REF Debet

2017 1 Opening Balance

Dec 31 CASH RECEIPT ON DECEMBER CRJ-01 Rp 652,500,000
31 CASH PAYMENT ON DECEMBER CPJ-01

Accounts Receivable
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 GENERAL JOURNAL ON DECEMBER GJ-01 Rp 35,000,000

Supplies
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 GENERAL JOURNAL ON DECEMBER GJ-01 Rp 4,300,000
31 ADJUSTING ENTRIES ON DECEMBER ADJ-01

Prepaid Rent
Date Description REF Debet

2017 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 48,000,000

DEC 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01

Vehicle
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 150,000,000

Accumulated Depreciation-Vehicle
 Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01

Equipment
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 GENERAL JOURNAL ON DECEMBER GJ-01 Rp 33,000,000

Accumulated Depreciation-Equipment
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01

Accounts Payable
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 GENERAL JOURNAL ON DECEMBER GJ-01
31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 37,300,000

Wages & Salaries Payable

Date Description REF Debet

2017 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01

DEC

Utilities Payable
Date Description REF Debet
Bank Loan
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH RECEIPT ON DECEMBER CRJ-01

Owner's Equity
Date Description REF Debet

2017 1 OPENING BALANCE

31 CASH RECEIPT ON DECEMBER CRJ-01

Drawing
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 8,000,000

Income Summary
Date Description REF Debet

Service Income
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH RECEIPT ON DECEMBER CRJ-01
31 GENERAL JOURNAL ON DECEMBER GJ-01

Advertising Expense
Date Description REF Debet
 2017 1 OPENING BALANCE
DEC 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 3,500,000

Wages & Salaries Expense

Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01 Rp 8,000,000

Depreciation Expense
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 ADJUSTING ENTRIES ON DECEMBER Rp 18,300,000

Utilities Expense
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 4,700,000

Rent Expense
Date Description REF Debet

2017 31 ADJUSTING ENTRIES ON DECEMBER ADJ-01 Rp 4,000,000

DEC

Supplies Expense
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 ADJUSTING ENTRIES ADJ-01 Rp 5,000,000
Interest Expense
Date Description REF Debet

2017 1 OPENING BALANCE

DEC 31 CASH PAYMENT ON DECEMBER CPJ-01 Rp 1,200,000
 NAMA :
111 KELAS :
Balance
Credit
Debet Kredit
Rp 250,000,000
Rp 902,500,000 No Accounts
Rp 252,700,000 Rp 649,800,000 111
113
115
113 116
Balance 134
Credit
Debet Kredit 135
Rp 150,000,000 136
Rp 185,000,000 137
211
212
213
115 221
Balance 310
Credit
Debet Kredit 311
Rp 6,000,000 410
Rp 10,300,000 511
Rp 5,000,000 Rp 5,300,000 512
513
514
116 515
Balance 517
Credit
Debet Kredit 521
Rp 48,000,000 TOTA
Rp 4,000,000 Rp 44,000,000

134
Balance
Credit
Debet Kredit PT ZIGZAG
Rp 150,000,000 Jl Kebangsaan No 11 A
Rp 300,000,000 Jakarta Selatan
Kepada : Bagian Akuntansi
Perihal : Adjusting

135 Berikut ini data penyesuaian :

 Balance 1. Sisa perlengkapan per Dese
Credit
Debet Kredit 2. Beban sewa bulan Desemb
Rp 15,000,000 3. Penyusutan Office Equipme
Rp 15,000,000 Rp 30,000,000 4. Penyusutan Vehicle Rp 15.0
5. Gaji Bulan Desember 2017

136
Balance
Credit
Debet Kredit
Rp 33,000,000 DAT
Rp 66,000,000 2017
DEC

137
Balance
Credit
Debet Kredit
Rp 3,300,000
Rp 3,300,000 Rp 6,600,000

211
Balance
Credit
Debet Kredit
Rp 25,000,000
Rp 37,300,000 Rp 62,300,000
Rp 25,000,000 DEBI
ACC.NO
512
212 513
Balance 515
Credit
Debet Kredit 517
Rp 8,000,000 Rp 8,000,000

total

213
Balance
Credit
Debet Kredit
 221
Balance
Credit
Debet Kredit
Rp 120,000,000
Rp 250,000,000 Rp 370,000,000

310
Balance
Credit
Debet Kredit
Rp 300,000,000
Rp 300,000,000 Rp 600,000,000

311
Balance
Credit
Debet Kredit
Rp 5,000,000
Rp 13,000,000

351
Balance
Credit
Debet Kredit

410
Balance
Credit
Debet Kredit
Rp 164,700,000
Rp 102,500,000 Rp 267,200,000
Rp 35,000,000 Rp 302,200,000

511
Balance
Credit
Debet Kredit
 Rp 2,000,000
Rp 5,500,000

512
Balance
Credit
Debet Kredit
Rp 8,000,000
Rp 16,000,000

513
Balance
Credit
Debet Kredit
Rp 18,300,000
Rp 36,600,000

514
Balance
Credit
Debet Kredit
Rp 2,500,000
Rp 7,200,000

515
Balance
Credit
Debet Kredit
Rp 4,000,000

517
Balance
Credit
Debet Kredit
Rp 2,000,000
Rp 7,000,000
 521
Balance
Credit
Debet Kredit
Rp 1,200,000
Rp 2,400,000
 PT ZIGZAG
Trial Balance
Ending of December 31st 2017

Accounts Debet
Cash Rp 649,800,000
Accounts Receivable Rp 185,000,000
Supplies Rp 10,300,000
Prepaid Rent Rp 48,000,000
Vehicle Rp 300,000,000
Accumulated Depreciation - Vehicle
Equipment Rp 66,000,000
Accumulated Depreciation - Equipment
Accounts Payable
Wages and Salaries Payable
Utilities Payable
Bank Loan
Owner's Equity
Drawing Rp 13,000,000
Service Income
Advertising Expense Rp 5,500,000
Wages and Salaries Expense Rp 8,000,000
Depreciation Expense Rp 18,300,000
Utilities Expense Rp 7,200,000
Rent Expense
Supplies Expense Rp 2,000,000
Interest Expense Rp 2,400,000
TOTAL Rp 1,315,500,000

ebangsaan No 11 A
arta Selatan
pada : Bagian Akuntansi
ihal : Adjusting

ikut ini data penyesuaian :

 isa perlengkapan per Desember Rp 5.300.000,00 (pend. Neraca)
Beban sewa bulan Desember sebesar Rp 4.000.000,00
enyusutan Office Equipment Rp 3.300.000,00
enyusutan Vehicle Rp 15.000.000,00
Gaji Bulan Desember 2017 Rp 8.000.000,00 baru akan dibayar pada 4 Januari 2018.

PT ZIGZAG
GENERAL JOURNAL-ADJUSTING ENTRIES
December 31st 2017

DATE DOC.NO
31 BM12-1

31 BM12-1

31 BM12-1

31 BM12-1

31 BM12-1

TOTAL

Recapitulation
DEBIT CREDIT
AMOUNT ACC.NO
Rp 8,000,000.00 115
Rp 18,300,000.00 116
Rp 4,000,000.00 135
Rp 5,000,000.00 137
212

Rp 35,300,000.00 total
GZAG PT ZIGZAG
alance Adjusted Trial Bala
mber 31st 2017 December 31st 20

Credit No Accounts
111
113
115
116
134
Rp 15,000,000 135
136
Rp 3,300,000 137
Rp 25,000,000 211
212
213
Rp 370,000,000 221
Rp 600,000,000 310
311
Rp 302,200,000 410
511
512
513
514
515
517
521
Rp 1,315,500,000 BALANCE TOTAL

Bukti Memorial BM12-1

Dari : Manajer
Tanggal : 31 Desember 2017
pada 4 Januari 2018.

PT ZIGZAG
GENERAL JOURNAL-ADJUSTING ENTRIES
December 31st 2017

DESCRIPTION REF DEBIT

SUPPLIES EXPENSE 517 Rp 5,000,000
SUPPLIES 115
RENT EXPENSE 515 Rp 4,000,000
PREPAID RENT 116
DEPRECIATION EXPENSE 513 Rp 3,300,000
ACCUMULATED DEPRECIATION -EQUIPMENT 137
DEPRECIATION EXPENSE 513 Rp 15,000,000
ACCUMULATED DEPRECIATION -VEHICLE 135
WAGES&SALARIES EXPENSE 512 Rp 8,000,000
WAGES & SALARIES PAYABLE 212

TOTAL Rp 35,300,000

tulation
CREDIT
AMOUNT
Rp 5,000,000.00
Rp 4,000,000.00
Rp 15,000,000.00
Rp 3,300,000.00
Rp 8,000,000.00

Rp 35,300,000.00
 PT ZIGZAG
Adjusted Trial Balance
December 31st 2017

Accounts Debet Credit

Cash Rp 649,800,000
Accounts Receivable Rp 185,000,000
Supplies Rp 5,300,000
Prepaid Rent Rp 44,000,000
Vehicle Rp 300,000,000
Accumulated Depreciation - Vehicle Rp 30,000,000
Equipment Rp 66,000,000
Accumulated Depreciation - Equipment Rp 6,600,000
Accounts Payable Rp 25,000,000
Wages and Salaries Payable Rp 8,000,000
Utilities Payable
Bank Loan Rp 370,000,000
Owner's Equity Rp 600,000,000
Drawing Rp 13,000,000
Service Income Rp 302,200,000
Advertising Expense Rp 5,500,000
Wages and Salaries Expense Rp 16,000,000
Depreciation Expense Rp 36,600,000
Utilities Expense Rp 7,200,000
Rent Expense Rp 4,000,000
Supplies Expense Rp 7,000,000
Interest Expense Rp 2,400,000
TOTAL Rp 1,341,800,000 Rp 1,341,800,000

INTRUKSI
1. PAHAMI DENGAN BAIK BUKTI TRANSAKSI MEMORIAL TERKAIT ADJUSTING
2. ANALISIS PENDEKATAN APA YANG DIGUNAKAN
3. SEBAGAI ACUAN DATA GUNAKAN DATA PADA TRIAL BALANCE PER 31 DESEMBER
4. BUATLAH ADJUSTING ENTRIES PADA TABEL YANG SUDAH DI SEDIAKAN
5. POSTING ADJUSTING ENTRIES KE GENERAL LEDGER
6. SUSUN ADJUSTED TRIAL BALANCE PADA TABEL YANG SUDAH DI SEDIAKAN
SAAT MENYUSUN ADJUSTED TRIAL BALANCE MASUKAN SALDO TERAKHIR YANG ADA PADA GENERAL LEDGER
 2
CREDIT

Rp 5,000,000

Rp 4,000,000

Rp 3,300,000

Rp 15,000,000

Rp 8,000,000

Rp 35,300,000
NERAL LEDGER
 TRIAL BALANCE
ACCOUNT NO ACCOUNT
D
111 Cash Rp 649,800,000
113 Accounts Receivable Rp 185,000,000
115 Supplies Rp 10,300,000
116 Prepaid Rent Rp 48,000,000
134 Vehicle Rp 300,000,000
135 Accumulated Depreciation - Vehicle
136 Equipment Rp 66,000,000
137 Accumulated Depreciation - Equipment
211 Accounts Payable
212 Wages and Salaries Payable
213 Utilities Payable
221 Bank Loan
310 Owner's Equity
311 Drawing Rp 13,000,000
351 Income Summary
410 Service Income
511 Advertising Expense Rp 5,500,000
512 Wages and Salaries Expense Rp 8,000,000
513 Depreciation Expense Rp 18,300,000
514 Utilities Expense Rp 7,200,000
515 Rent Expense
517 Supplies Expense Rp 2,000,000
521 Interest Expense Rp 2,400,000
Rp 1,315,500,000
JUMLAH
 PT ZIGZAG
WORKSHEET
December 31, 2017

TRIAL BALANCE ADJUSTMENT TRIAL BALANCE AFTER ADJUSTMENT

C D C D C
Rp 649,800,000
Rp 185,000,000
Rp 5,000,000 Rp 5,300,000
Rp 4,000,000 Rp 44,000,000
Rp 300,000,000
Rp 15,000,000 Rp 15,000,000 Rp 30,000,000
Rp 66,000,000
Rp 3,300,000 Rp 3,300,000 Rp 6,600,000
Rp 25,000,000 Rp 25,000,000
Rp 8,000,000 Rp 8,000,000

Rp 370,000,000 Rp 370,000,000
Rp 600,000,000 Rp 600,000,000
Rp 13,000,000

Rp 302,200,000 Rp 302,200,000
Rp 5,500,000
Rp 8,000,000 Rp 16,000,000
Rp 18,300,000 Rp 36,600,000
Rp 7,200,000
Rp 4,000,000 Rp 4,000,000
Rp 5,000,000 Rp 7,000,000
Rp 2,400,000
Rp 1,315,500,000 Rp 35,300,000 Rp 35,300,000 Rp 1,341,800,000 Rp 1,341,800,000
 INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
D C D C
Rp 649,800,000
Rp 185,000,000
Rp 5,300,000
Rp 44,000,000
Rp 300,000,000
Rp 30,000,000
Rp 66,000,000
Rp 6,600,000
Rp 25,000,000
Rp 8,000,000

Rp 370,000,000
Rp 600,000,000
Rp 13,000,000

Rp 302,200,000
Rp 5,500,000
Rp 16,000,000
Rp 36,600,000
Rp 7,200,000
Rp 4,000,000
Rp 7,000,000
Rp 2,400,000
Rp 78,700,000 Rp 302,200,000 Rp 1,263,100,000 Rp 1,039,600,000
Rp 223,500,000 Rp 223,500,000
Rp 302,200,000 Rp 302,200,000 Rp 1,263,100,000 Rp 1,263,100,000
 PT ZIGZAG PT ZIGZ
Income Statement Equity Stat
For the Year Ended December, 31 2017 For the Year Ended D

Income Owner's Equity, December 1st

Service Revenue Rp 302,200,000 Add:
Net Income
Operating Expense
Advertising Expense Rp 5,500,000 Less:
Wages & Salaries Expense Rp 16,000,000 Drawing/Prive
Depreciation Expense Rp 36,600,000
Utilities Expense Rp 7,200,000 Beauty Equity, December 31
Rent Expense Rp 4,000,000
Supplies Expense Rp 7,000,000
Total Operating Expense Rp 76,300,000
Income from operation Rp 225,900,000

Other Income And Expenses

Interest Expense -Rp 2,400,000

Net Income Rp 223,500,000

 PT ZIGZAG
Equity Statement
For the Year Ended December, 31 2017

Owner's Equity, December 1st Rp 600,000,000

Net Income Rp 223,500,000

Rp 823,500,000

Drawing/Prive -Rp 13,000,000

Beauty Equity, December 31 Rp 810,500,000

 PT ZIGZAG
Statement of Financial Position
For the Year Ended December, 31 2017

Assets
Current Assets
Cash In Bank Rp 649,800,000
Accounts Receivable Rp 185,000,000
Supplies Rp 5,300,000
Prepaid Rent Rp 44,000,000

Total Current Asset Rp 884,100,000

Fixed Asset
Vehicle Rp 300,000,000
Equipment Rp 66,000,000
Less:
Accumulated Depreciation-Photography Equipment -Rp 30,000,000
Accumulated Depreciation-Office Equipment -Rp 6,600,000
Total Fixed Asset Rp 329,400,000
Total Assets Rp 1,213,500,000
G
cial Position
ember, 31 2017

Liabilities and Equity

Current Liabilities
Accounts Payable Rp 25,000,000
Wages & Salaries Payable Rp 8,000,000

Total Current Liabilities Rp 33,000,000

Non- Current Liabilities

Bank Loan Rp 370,000,000
Equity
Owner's Equity Rp 810,500,000
Total Liabilities & Equity Rp 1,213,500,000
 PT ZIGZAG
Cash Flow Statement
For The Year Ended December. 31 2017

Cash Flow from Operating Activities

Service Income Rp 102,500,000
Prepaid Rent -Rp 48,000,000
Advertising Expense -Rp 3,500,000
Utilities Expense -Rp 4,700,000

To Bought Supplies -Rp 4,300,000

Net Cash Provided (Used) by Operating Activities Rp 42,000,000

Cash Flows from Investing Activities

To Bought Vehicle -Rp 150,000,000
To Bought Equipment -Rp 33,000,000
Cash Flow from Financing Activities
Owner's Equity Rp 300,000,000
Bank Loan Rp 250,000,000
Drawing -Rp 8,000,000
Interest Expense -Rp 1,200,000
Net Cash Provided (Used) by Operating Activities Rp 540,800,000
Net Increase (decrease) in Cash Rp 399,800,000
Cash at Beginning of Period Rp 250,000,000
Cash at End of Period Rp 649,800,000
 PT ZIGZAG
GENERAL JOURNAL - CLOSING ENTRIES
Ending Of December 31st 2017

DATE DOC.NO DESCRIPTION REF DEBIT

TOTAL

Recapitulation Journal
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO

total total
 page 3
CREDIT

CREDIT
AMOUNT
 PT ZIGZAG
TRIAL BALANCE AFTER CLOSING
December 31st 2017

No Accounts Accounts Debet Credit

TOTAL