Nama : Aisyah Kevina Amadea

Nim : 73230074
Dosen : Ary Hadi Prasetyo, Drs., M.M. M.Ak.
Matkul : Akutansi
Kelas : M (Kamis, 10 am - 13 pm)

The Classic Theater Ltd.

General Journal
April, 31 2017

Date Account Ref

2 Rent Expense 729
Cash 101
(paid flm)
3 No Entry
9 Cash 101
Service Revenue 400
(Received Admission Payment)
10 Account payable 201
Mortage Payable 275
Cash 101
(Payment of Mortage and AP)
11 No Entry
12 Ads Expense 610
Cash 101
(Paid Adx Expense)
20 Rent Expense 729
Account payable 201
(Received Film ordered on 3 May)
25 Service Revenue 400
Cash 101
(Received Admission Payment
29 Service Revenue 726
Cash 101
(paid Salaries)
30 Cash 101
Account payable 112
Rent Revenue 429
(Concession)
30 Prepaid Rent 136
Cash 101
(Prepaid Rental)
Balance
Debit Credit
€ 800.00 Cash
€ 800.00 Date
Apr-01
Apr-02
€ 1,800.00 Apr-09
€ 1,800.00 Apr-10
Apr-12
€ 2,000.00 Apr-25
€ 1,000.00 Apr-29
€ 3,000.00 Apr-30
Apr-30
Account
€ 300.00 Receivable
€ 300.00 Date
Apr-30
€ 1,000.00 Prepaid
€ 1,000.00 Rentals
Date
€ 5,500.00 Apr-30
€ 5,500.00 Land
Date
€ 1,600.00 Apr-01
€ 1,600.00 Buildings
Date
€ 108.00 Apr-01
€ 108.00 Equipment
€ 216.00 Date
Apr-01
Account
€ 1,300.00 Payable
Date
€ 15,516.00 € 15,516.00 Apr-01
Apr-10
Apr-20
Mortgage
Payable
Date
Apr-01
Apr-10
Capital
Date
Apr-01
Service
Revenue
Date
Apr-09
Apr-25
Concession
Revenue
Date
Apr-30
Advertising
Expense
Date
Apr-12
Film Rental
Expense
Date
Apr-02
Apr-20
Saleries
Expense
Date
Apr-29
 The Classic Theater Ltd.
General Ledger
April, 31 2017

No.101
Explantion Ref. Debit Credit Balance
Balance € 6,000.00
J1 € - € 800.00 € 5,200.00
J1 € 1,800.00 € - € 7,000.00
J1 € - € 3,000.00 € 4,000.00
J1 € - € 300.00 € 3,700.00
J1 € 5,500.00 € - € 9,200.00
J1 € - € 1,600.00 € 7,600.00
J1 € 108.00 € - € 7,708.00
J1 € - € 1,300.00 € 6,408.00

No.112
Explantion Ref. Debit Credit Balance
J1 € 108.00 € - € 108.00

No.136
Ref. Debit Credit Balance
J1 € 1,300.00 € - € 1,300.00

Explantion Ref. Debit Credit Balance

Balance € 10,000.00
No.145
Explantion Ref. Debit Credit Balance
Balance € 8,000.00
No.157
Explantion Ref. Debit Credit Balance
€ 6,000.00

Explantion Ref. Debit Credit Balance

Balance € 2,000.00
J1 € 1,000.00 € - € 3,000.00
J1 € - € 1,000.00 € 2,000.00
 Explantion Ref. Debit Credit Balance
Balance € 8,000.00
J1 € 2,000.00 € - € 6,000.00
No.311
Explantion Ref. Debit Credit Balance
Balance € 20,000.00

No.400
Explantion Ref. Debit Credit Balance
J1 € - € 1,800.00 € 1,800.00
J1 € - € 5,500.00 € 7,300.00

Explantion Ref. Debit Credit Balance

J1 € - € 216.00 € 216.00
Advertising
No.610
Explantion Ref. Debit Credit Balance
J1 € 300.00 € - € 300.00
Film Rental
No.729
Explantion Ref. Debit Credit Balance
J1 € 8,000.00 € - € 800.00
J1 € 1,000.00 € - € 1,800.00

No.726
Explantion Ref. Debit Credit Balance
J1 € 1,600.00 € - € 1,600.00
Particulars Dr. Balance Cr. Amount
Cash € 6,408.00 € -
Account receivable € 108.00 € -
Prepaid Rentals € 1,300.00 € -
Land € 10,000.00 € -
Buildings € 8,000.00 € -
Equipment € 6,000.00 € -
Account Payable € - € 2,000.00
Mortgage Payable € - € 6,000.00
Capital € - € 20,000.00
Service Revenue € - € 7,300.00
Concession Revenue € - € 216.00
Advertising Expense € 300.00 € -
Film Rental Expense € 1,800.00 € -
Salaries Expense € 1,600.00 € -
€ 35,516.00 € 35,516.00
Nama : Aisyah Kevina Amadea
Nim : 73230074
Dosen : Ary Hadi Prasetyo, Drs., M.M. M.Ak.
Matkul : Akutansi
Kelas : M (Kamis, 10 am - 13 pm)

SUPER DISC GOLF COURSE

PER 31 MARET
JURNAL UMUM

Date Account Ref Debit

1 maret Invested cash € 60,000.00
Capital shere
3 maret Aset € 38,000.00
Equipment
5 maret paying advertised € 1,300.00
expenses
6 maret insurance policy € 3,000.00
insurance expense
10 maret purchased golf discs € 1,050.00
Account Payable
18 maret cash € 440.00
golf revenue
19 maret cuppon books € 1,800.00
supplies
25 maret declared and paid € 800.00
dividend
30 maret paid salaries € 250.00
salaries expenses
30 maret paid parton company in full € 1,050.00
Account Payable
31 maret recognized € 200.00
service revenue
 Credit

€ 60,000.00

€ 38,000.00

€ 1,300.00

€ 3,000.00

€ 1,050.00

€ 440.00

€ 1,800.00

€ 800.00

€ 250.00

€ 1,050.00

€ 200.00