MUSIC DEPOT

End-of-Period Spreadsheet (Work Sheet)

For the Month Ended July 31, 2010

Unajusted Trial Balance Adjustments

Acoount Title Dr. Cr. Dr. Cr.

Cash 12,780
Accounts Receivable 3,150 1,600
Supplies 850 675
Prepaid Insurance 2,700 225
Office Equipment 5,000
Accumulated Depreciation - Office Equipment 60
Accounts Payable 5,680
Wages Payable 120
Unearned Revenue 7,200 3,600
Lee Chang, Capital 10,500
Lee Chang, Drawing 1,700
Fees Earned 15,300 5,200
Wages Expense 2,400 120
Office Rent Expense 2,750
Equipment Rent Expense 1,100
Utilities Expense 860
Music Expense 2,810
Advertising Expense 1,600
Supplies Expense 180 675
Insurance Expense 225
Depreciation Expense 60
Miscellaneous Expense 800
38,680 38,680 6,280 6,280
Net Income
 EPOT
sheet (Work Sheet)
ed July 31, 2010
Statement of Financial
Adjusted Trial Balance Income Statement Position
Dr. Cr. Dr. Cr. Dr. Cr.

12,780 12,780
4,750 4,750
175 175
2,475 2,475
5,000 5,000
60 60
5,680 5,680
120 120
3,600 3,600
10,500 10,500
1,700 1,700
20,500 20,500
2,520 2,520
2,750 2,750
1,100 1,100
860 860
2,810 2,810
1,600 1,600
855 855
225 225
60 60
800 800
40,460 40,460 13,580 20,500 26,880 19,960
6,920 6,920
20,500 20,500 26,880 26,880
 Journal Transaction

Date Description Debit Credit

Sep-10 1 Cash 50,000,000
La Tiling, Capital 50,000,000

1 Salaries Expense 10,000,000

Cash 10,000,000

2 Utilities Expense 1,238,000

Cash 1,238,000

2 Prepaid Advertising 3,000,000

Cash 3,000,000

7 Accounts Receivable 4,000,000

Fees Earned 4,000,000

9 Equipment 10,000,000
Accounts Payable 10,000,000

10 Cash 2,000,000
Accounts Receivable 6,000,000
Fees Earned 8,000,000

12 Cash 9,000,000
Unearned Fees 9,000,000

15 Cash 5,000,000
Fees Earned 5,000,000

17 Equipment 20,000,000
Cash 5,000,000
Accounts Payable 15,000,000

19 Cash 8,883,000
Accounts Payable 987,000
Accounts Receivable 9,870,000

21 Cash 6,000,000
Accounts Receivable 6,000,000

21 Accounts Payable 3,000,000

Cash 3,000,000

23 Cash 4,000,000
Accounts Receivable 4,000,000
23 Accounts Payable 5,000,000
Cash 5,000,000

26 Supplies Expense 3,000,000

Cash 3,000,000

27 Accounts Payable 2,000,000

Cash 2,000,000

28 La Tiling, Drawing 32,500,000

Cash 32,500,000

185,608,000 185,608,000
 Adjusting Entries

No Description Debit Credit

1 Salaries Expense 10,000,000
Salaries Payable 10,000,000

2 Utilities Expense 1,187,000

Utilities Payable 1,187,000

3 Advertising Expense 500,000

Prepaid Advertising 500,000

4 Unearned Fees 2,700,000

Fees Earned 2,700,000

5 Supplies 1,837,000
Supplies Expense 1,837,000

6 Rent Expense 24,000,000

Prepaid Rent 24,000,000

7 Rent Revenue 600,000

Unearned Rent 600,000

8 Depreciation Expense 4,000,000

Accumulated Depreciation - Equipment 4,000,000
 Cash Accounts Payable
12,355,000 10,000,000 987,000 6,000,000
50,000,000 1,238,000 3,000,000 10,000,000
2,000,000 3,000,000 5,000,000 15,000,000
9,000,000 5,000,000 2,000,000
5,000,000 3,000,000 20,013,000
8,883,000 5,000,000
6,000,000 3,000,000 Salaries Payable
4,000,000 2,000,000 10,000,000
32,500,000
32,500,000 Utilities Payable
1,187,000
Accounts Receivable
17,500,000 9,870,000 Unearned Fees
4,000,000 6,000,000 2,700,000 9,000,000
6,000,000 4,000,000 6,300,000
7,630,000
Unearned Rent
Supplies 600,000
1,837,000
La Tiling, Capital
Prepaid Rent 57,082,000
48,000,000 24,000,000 50,000,000
24,000,000 107,082,000

Prepaid Advertising La Tiling, Drawing

3,000,000 500,000 32,500,000
2,500,000

Equipment
30,000,000
10,000,000
20,000,000
60,000,000

Accumulated Depreciation - Equipment

3,000,000
4,000,000
7,000,000
 KETERANGAN
Fees Earned
196,754,000 Saldo Unadjusted Trial Balance
4,000,000 Saldo Adjustments
8,000,000 Saldo Adjusted Trial Balance
5,000,000 Saldo Adjustments & Adjusted Trial Balance
213,754,000 Saldo Unadjusted Trial Balance & Adjusted Trial
2,700,000
216,454,000

Rent Revenue
600,000 2,400,000
1,800,000

Salaries Expense
120,000,000
10,000,000
130,000,000
10,000,000
140,000,000

Rent Expense
24,000,000

Advertising Expense
500,000

Supplies Expense
15,000,000
3,000,000
18,000,000 1,837,000
16,163,000

Utilities Expense
12,638,000
1,238,000
13,876,000
1,187,000
15,063,000

Depreciation Expense
4,000,000

Miscellaneous Expense
9,743,000
& Adjusted Trial Balance
ial Balance & Adjusted Trial Balance
 Palu Accounting Palu Accounting Palu Accounting Palu Accounting
End-of-Period Spreadsheet (Work Sheet) Income Statement Statement of Owner's Equity Statement of Financial Position
For the Year Ended September 30, 2018 For the Year Ended September 30, 2018 For the Year Ended September 30, 2018 September 30, 2018

Acoount Title Unajusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Statement of Financial Position Revenues : La Tiling, Capital, October 1, 2017 57,082,000 Assets
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Fees Earned 216,454,000 Investment during the year 50,000,000 Current Assets :
Rent Revenue 1,800,000 Net Income for the year 8,785,000 Cash 32,500,000
Cash 32,500,000 32,500,000 32,500,000 Total Revenues 218,254,000 58,785,000 Accounts Receivable 7,630,000
Accounts Receivable 7,630,000 7,630,000 7,630,000 Expenses : Less Withdrawls 32,500,000 Supplies 1,837,000
Supplies 1,837,000 1,837,000 1,837,000 Salaries Expense 140,000,000 Increase in owner's equity 26,285,000 Prepaid Rent 24,000,000
Prepaid Rent 48,000,000 24,000,000 24,000,000 24,000,000 Rent Expense 24,000,000 La Tiling, Capital, September 30, 2018 83,367,000 Prepaid Advertising 2,500,000
Prepaid Advertising 3,000,000 500,000 2,500,000 2,500,000 Advertising Expense 500,000 Total Current Assets 68,467,000
Equipment 60,000,000 60,000,000 60,000,000 Supplies Expense 16,163,000 Property, Plant, and Equipment
Accumulated Depreciation - Equipment 3,000,000 4,000,000 7,000,000 7,000,000 Utilities Expense 15,063,000 Equipment 60,000,000
Accounts Payable 20,013,000 20,013,000 20,013,000 Depreciation Expense 4,000,000 Less Accumulated Depreciation - Equipment 7,000,000
Salaries Payable 10,000,000 10,000,000 10,000,000 Miscellaneous Expense 9,743,000 Total Property, Plant, and Equipment 53,000,000
Utilities Payable 1,187,000 1,187,000 1,187,000 Total Expenses 209,469,000 Total Assets 121,467,000
Unearned Fees 9,000,000 2,700,000 6,300,000 6,300,000 Net Income 8,785,000
Unearned Rent 600,000 600,000 600,000 Liabilities and Equity
La Tiling, Capital 107,082,000 107,082,000 107,082,000 Liabilities
La Tiling, Drawing 32,500,000 32,500,000 32,500,000 Accounts Payable 20,013,000
Fees Earned 213,754,000 2,700,000 216,454,000 216,454,000 Salaries Payable 10,000,000
Rent Revenue 2,400,000 600,000 1,800,000 1,800,000 Utilities Payable 1,187,000
Salaries Expense 130,000,000 10,000,000 140,000,000 140,000,000 Unearned Fees 6,300,000
Rent Expense 24,000,000 24,000,000 24,000,000 Unearned Rent 600,000 38,100,000
Advertising Expense 500,000 500,000 500,000 Total Liabilities
Supplies Expense 18,000,000 1,837,000 16,163,000 16,163,000 Equity
Utilities Expense 13,876,000 1,187,000 15,063,000 15,063,000 La Tiling, Capital 83,367,000
Depreciation Expense 4,000,000 4,000,000 4,000,000 Total Liabilities and Equity 121,467,000
Miscellaneous Expense 9,743,000 9,743,000 9,743,000
355,249,000 355,249,000 44,824,000 44,824,000 370,436,000 370,436,000 209,469,000 218,254,000 160,967,000 152,182,000
Net Income 8,785,000 8,785,000
218,254,000 218,254,000 160,967,000 160,967,000
 Journal

Date Description Debit Credit

Closing Entries

2018 Sep 30 Fees Earned 216,454,000

Rent Revenue 1,800,000
Income Summary 218,254,000

30 Income Summary 209,469,000

Salaries Expense 140,000,000
Rent Expense 24,000,000
Advertising Expense 500,000
Supplies Expense 16,163,000
Utilities Expense 15,063,000
Depreciation Expense 4,000,000
Miscellaneous Expense 9,743,000

30 Income Summary 8,785,000

La Tiling, Capital 8,785,000

30 La Tiling, Capital 32,500,000

La Tiling, Drawing 32,500,000
 Palu Accounting
Post-Closing Trial Balance
September 30, 2018
Debit Balance Credit Balance
Cash 32,500,000
Accounts Receivable 7,630,000
Supplies 1,837,000
Prepaid Rent 24,000,000
Prepaid Advertising 2,500,000
Equipment 60,000,000
Accumulated Depreciation - Equipment 7,000,000
Accounts Payable 20,013,000
Salaries Payable 10,000,000
Utilities Payable 1,187,000
Unearned Fees 6,300,000
Unearned Rent 600,000
La Tiling, Capital 83,367,000
128,467,000 128,467,000
 Reversing Entries

Date Description Debit Credit

Oct-18 1 Supplies Expense 1,837,000
Supplies 1,837,000

1 Unearned Rent 600,000

Rent Revenue 600,000