Freeman Company

Adjustment Entries
Periode December 20XX
Date Description Ref Dr. Cr.
20XX
Dec 31 Account Receivable $ 7,000.00
Service Income $ 7,000.00

31 Insurance Expense $ 8,000.00

Prepaid Insurance $ 8,000.00

31 Supplies Expense $ 4,700.00

Supplies $ 4,700.00

31 Depreciation Expense $ 10,000.00

Equipment - Acc. Depr. $ 10,000.00

31 Wages and Salaries Expense $ 5,000.00

Wages and Salaries Payable $ 5,000.00

Total $ 34,700.00 $ 34,700.00

L6-
 Freeman Compa
Worksheet
December 20X
Trial Balance Adjustment
COA Account Title
Dr. Cr. Dr.
112 Account Receivable $ 27,000.00 $ 7,000.00
113 Prepaid Insurance $ 26,000.00
114 Supplies $ 7,000.00
122 Equipment - Accum. Depreciation $ 12,000.00
212 Wages and Salaries Payable $ -
411 Service Income $ 88,000.00
513 Insurance Expense $ 8,000.00
514 Depreciaton Expense $ 10,000.00
515 Supplies Expense $ - $ 4,700.00
516 Wages and Salaries Expense $ 44,000.00 $ 5,000.00
Total $ 104,000.00 $ 100,000.00 $ 34,700.00

Total $ 104,000.00 $ 100,000.00 $ 34,700.00

Selisih $ -4,000.00
Total (Balance) $ 100,000.00 $ 100,000.00 $ 34,700.00
Laba
 Freeman Company
Worksheet
December 20XX
Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Cr. Dr. Cr. Dr. Cr. Dr.
$ 34,000.00 $ 34,000.00
$ 8,000.00 $ 18,000.00 $ 18,000.00
$ 4,700.00 $ 2,300.00 $ 2,300.00
$ 10,000.00 $ 22,000.00 $ -
$ 5,000.00 $ 5,000.00 $ -
$ 7,000.00 $ 95,000.00 $ - $ 95,000.00
$ 8,000.00 $ 8,000.00 $ -
$ 10,000.00 $ 10,000.00 $ -
$ 4,700.00 $ 4,700.00 $ -
$ 49,000.00 $ 49,000.00 $ -
$ 34,700.00 $ 126,000.00 $ 122,000.00 $ 71,700.00 $ 95,000.00 $ 54,300.00
$ 23,300.00
$ 95,000.00 $ 95,000.00 $ 54,300.00

$ 34,700.00 $ 126,000.00 $ 122,000.00 $ 71,700.00 $ 95,000.00 $ 54,300.00

$ -4,000.00 $ -4,000.00
$ 34,700.00 $ 122,000.00 $ 122,000.00 $ 67,700.00 $ 95,000.00 $ 54,300.00
$ 27,300.00
$ 95,000.00 $ 95,000.00 $ 54,300.00
Balance Sheet
Cr.
$ -
$ -
$ -
$ 22,000.00
$ 5,000.00

$ 27,000.00
$ 27,300.00
$ 54,300.00

$ 27,000.00

$ 27,000.00
$ 27,300.00
$ 54,300.00
 Lim Company
Adjustment Entries
June 2014
Date Description Ref Dr. Cr.
2014
June 31 Beban Perlengkapan $ 1,400.00
Perlengkapan $ 1,400.00

31 Tidak dijurnal
(Ambigu)

31 Beban Gaji $ 250.00

Utang Gaji $ 250.00

Total $ 1,650.00 $ 1,650.00

 Lim Company
Adjustment Entries
June 2014
Date Description Ref Dr. Cr.
2014
June 31 Beban Perlengkapan $ 1,400.00
Perlengkapan $ 1,400.00

31 Pendapatan Jasa diterima dimuka $ 100.00

Pendapatan Jasa $ 100.00

31 Beban Gaji $ 250.00

Utang Gaji $ 250.00

Total $ 1,750.00 $ 1,750.00

 Lim Company
Worksheet
June 2014
Trial Balance Adjustment
COA Account Title
Dr. Cr. Dr.
111 Kas $ 4,020.00
112 Piutang Usaha $ 2,440.00
113 Perlengkapan $ 1,900.00
211 Utang Usaha $ 1,120.00
212 Pendapatan Jasa diterima dimuka $ 240.00
311 Modal Saham $ 5,000.00
411 Pendapatan Jasa diterima dimuka $ 3,100.00
511 Beban Gaji dan Upah $ 860.00 $ 250.00
512 Beban Lain-Lain $ 240.00
513 Beban Perlengkapan $ 1,400.00
213 Utang Gaji
Total $ 9,460.00 $ 9,460.00 $ 1,650.00
Profit/Loss
 Lim Company
Worksheet
June 2014
Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Cr. Dr. Cr. Dr. Cr. Dr.
$ 4,020.00 $ - $ 4,020.00
$ 2,440.00 $ - $ 2,440.00
$ 1,400.00 $ 500.00 $ - $ 500.00
$ - $ 1,120.00 $ -
$ - $ 240.00 $ -
$ - $ 5,000.00 $ -
$ - $ 3,100.00 $ - $ 3,100.00
$ 1,110.00 $ - $ 1,110.00 $ -
$ 240.00 $ - $ 240.00 $ -
$ 1,400.00 $ 1,400.00
$ 250.00 $ - $ 250.00
$ 1,650.00 $ 9,710.00 $ 9,710.00 $ 2,750.00 $ 3,100.00 $ 6,960.00
$ 350.00
$ 3,100.00 $ 3,100.00 $ 6,960.00
Balance Sheet
Cr.
$ -
$ -
$ -
$ 1,120.00
$ 240.00
$ 5,000.00

$ 250.00
$ 6,610.00
$ 350.00
$ 6,960.00