Asset liability Equity

cash A/R supplies equipment A/P share capital

1 Invested Rp 10,000 Rp 10,000
2 Purchase Equipment Rp (5,000) Rp 5,000
3 Rent office Rp (400) Rp (400)
4 Supplies paid Rp (500) Rp 500
5 Advertising expense Rp (250) Rp (250)
6 Received Cash Rp 4,700 Rp 4,700
7 Dividen expense Rp (1,000) Rp (1,000)
8 salary expense Rp (1,000) Rp (1,000)
9 Paid Utility Rp (140) Rp (140)
10 Repair Service Rp 980 Rp 980
11 collect cash Rp 120 Rp (120)
Rp 6,530 Rp 860 Rp 500 Rp 5,000 Rp 12,890
Rp 12,890

cash A/R Supplies Equipment Notes Payable A/P

Rp 9,000 Rp 1,700 Rp 600 Rp 6,000 Rp 3,600
1 Paid cash to A/p Rp (2,900) Rp (2,900)
2 Collected A/R Rp 1,300 Rp (1,300)
3 purchase equipment Rp (800) Rp 2,100 Rp 1,300
4 earned income Rp 2,500 Rp 4,800
5 dividen Rp (400)
6 salaries Rp (1,700)
rent Rp (900)
advertising Rp (200)
7 Utilities expense Rp (170) Rp (170)
8 receive Rp 10,000
Rp 15,730 Rp 5,200 Rp 600 Rp 8,100 Rp - Rp 1,830
Rp 29,630
Equity
R/E Revenue Rp 4,700
980 Rp 5,680
expense
rent expense rent exp Rp 400
advertising expense Rp 250
adv expense salary expense Rp 1,000
Revenue utility expense Rp 140
dividen Rp (1,790)
salary expense Net income Rp 3,890
utility expense

Share Capital R/E

Rp 13,000 Rp 700 Revenue Rp 7,300

expense
salary expense Rp 1,700
Rp 7,300 rent expense Rp 900
Rp (400) dividen advertising expense Rp 200
Rp (1,700) salaries exp utility expense Rp 170
Rp (900) rent expense Rp 2,970
Rp (200) advertising exp Net income Rp 4,330
utilities expense
Rp 10,000
Rp 27,100 Rp 700
Rp 29,630
PA -4A
asset
cash Vehicle gasholine A/R supplies equipment
1 invested Rp 10,000
2 purchase used van Rp (2,000) Rp 14,000
3 Rent office Rp (500)
5 Performed service
9 dividens Rp (300)
12 purchase supplies Rp 150
15 Received cash payment
17 gasholine Rp 100
20 receive Rp 1,500
23 Cash payment
26 paid utilities Rp (250)
29 paid gasholine Rp (100)
30 salaries Rp (1,000)
Rp 7,350 Rp 14,000 Rp 100 Rp - Rp 150 Rp -
Rp 21,600
 liabilities equity
N/p A/P share capital R/E
Rp 10,000
Rp 12,000 rent expense
Rp (500)

Rp (300)
Rp 150

Rp 100
Rp 1,500

Rp (250)
Rp (100) salaries expense
Rp (1,000)
Rp - Rp 12,150 Rp 9,450 Rp -
Rp 21,600
P2-2A
tgl Keterangan Jurnal ref
1 Investasi cash ok
share capital - ordinary ok
2 Gaji/upah Resepsionis untuk sebulan Salary expense ok
cash ok
3 Pembelian Supplies supplies ok
a/p ok
7 Bayar Rental rent expense
cash ok
11 Menerima Order Jasa Pajak Account Receivable ok
unearned service revenue ok
12 Menerima jasa Consulting Management cash ok
service revenue ok
17 Penerimaan kas dari jasa cash ok
service revenue ok
31 Pembayaran gaji resepsionis Salary expense ok
Cash ok
31 Bayar 40% hutang Supplies a/p ok
cash ok
debet kredit
Rp 20,000
Rp 20,000 No : 101 Cash
Rp 2,000
tgl ket
Rp 2,000
Rp 1,500 1 Investasi
Rp 1,500 2 Resepsionis
Rp 900 7 Bayar rental
Rp 900 12 Jasa Consulting management
Rp 2,800 17 Penerimaan dari jasa
Rp 2,800 31 Bayar gaji resepsionis
Rp 3,500 31 Bayar hutang 40%
Rp 3,500
Rp 1,200
Rp 1,200
Rp 2,000 no 112 Account Receivable
Rp 2,000
tgl ket
Rp 600
Rp 600 11 Menerima order pajak
Rp 34,500 Rp 34,500

no 126 Supplies
tgl ket

3 Pemberlian Supplies

no 201 Account payable

tgl ket

3 pembelian supplies
31 bayar hutang supplies 40%

no 209 Unearned Service Revenue

tgl ket

11 Menerima Order Jasa Pajak

no 311 Share Capital - Ordinary
tgl ket

1 Investasi

no 400 Service Revenue

tgl ket

12 Menerima jasa Consulting Management

17 Penerimaan kas dari jasa

no 726 Salaries and wages expense

tgl ket

2 Gaji Resepsionis
31 Bayar gaji resepsionist

no 729 Rent Expense

tgl ket

7 Bayar Rental
 saldo
debet kredit
debet kredit No.Account
20000 20000 101
2000 18000 112
900 17100 126
3500 20600 201
1200 21800 209
2000 19800 311
600 19200 400
726
729

saldo
debet kredit
debet kredit
2800 2800

saldo
debet kredit
debet kredit
1500 1500

debet kredit saldo

debet kredit
1500 1500
600 900

saldo
debet kredit
debet kredit
2800 2800
 saldo
debet kredit
debet kredit
Rp 20,000 20000

saldo
debet kredit
debet kredit
3500 3500
1200 4700

saldo
debet kredit
debet kredit
2000 2000
2000 4000

saldo
debet kredit
debet kredit
900 900
Trial Balance
Account Name Debet Kredit
Cash Rp 19,200
Account Receivable Rp 2,800
Supplies Rp 1,500
Account payable Rp 900
Unearned Service Revenue Rp 2,800
Share Capital - Ordinary Rp 20,000
Service Revenue Rp 4,700
Salaries and wages expense Rp 4,000
Rent Expense Rp 900
Rp 28,400 Rp 28,400
tgl Keterangan Jurnal ref debet
2 paid rent rent expense Rp 800
cash
3 order 2 film

9 received cash cash Rp 1,800

service revenue
10 pay mortgage mortgage payable Rp 3,000
a/p
cash
11 contracted with zale

12 paid advertising advertising expense Rp 300

cash
20 received film from 3 april film Rp 1,000
cash
25 received cash cash Rp 5,200
service revenue
29 paid salaries salaries expense Rp 1,600
cash
30 cash Rp 90
a/r

30 prepaid rent for may prepaid rent Rp 900

cash
 cash
kredit saldo
tgl ket debet kredit
debet kredit
Rp 800 6000
2 800
9 1800
10 2000
Rp 1,800 12 300
20 1000
Rp 1,000 25 2500
Rp 2,000 29 1600
30 90
30 900 3790
10390 6600

Rp 300 A/R
saldo
tgl ket debet kredit
Rp 1,000 debet kredit

Rp 5,200 30 90

Rp 1,600
Land
Rp 90 saldo
tgl ket debet kredit
debet kredit
10000 10000
Rp 900

Building
saldo
tgl ket debet kredit
debet kredit
8000 8000

equipment
saldo
tgl ket debet kredit
debet kredit
6000 6000
A/P
saldo
tgl ket debet kredit
debet kredit
2000

Morgage Payable
saldo
tgl ket debet kredit
debet kredit
8000
3000 5000

Share Capital
saldo
tgl ket debet kredit
debet kredit
20000
rent expense
saldo
tgl ket debet kredit
debet kredit
cash Prepaid insurance Equpiment
3850 700 12000
100

cash 3850
A/P 2750
Prepaid Insurance 700
Equipment 12000
A/P 4500
unearned service revenue 560
share capital 11700
service revenue 8690
salaries & wages expense 4200
advertising expense 1100
utilities expense 800
30800 20050
10750

cash
A/P
Prepaid Insurance
Equipment
Supplies
A/P
unearned service revenue
share capital
dividen
service revenue
salaries & wages expense
advertising expense
utilities expense
Account Payable Share Capital Salaries & Wages exp
4500 11700 4200
100
advetrising exp utilities exp
1100 800
100