Mahakarya Event Organizer

Trial Balance
30 September 2020 (in Rp.000)
Cash 35,000
Accounts Receivable 7,000
Inventory -
Supplies 15,000
Prepaid Advertisement 300
Prepaid Rent -
Equipment 7,000
Accumulated Depreciation-Equipment -
Accounts Payable -
Unearned Sponsorship Revenue 24,300
Unearned Service Revenue 20,000
Capital, Pong 10,000
Capital, Cathy 10,000
64,300 64,300
 Mahakarya Event Organizer
General Journal
for the month ended September 30, 2020 (in Rp.000)
Date Account Ref Debit Credit
1-Sep-20 Prepaid Rent 35,000
Cash 35,000
Prepaid Event 15,000
Accounts Payable 15,000
Salaries Expense 9,000
Accounts Payable 9,000

2-Sep-20 Advertisement Expense 100

Prepaid Advertisement 100

3-Sep-20 Inventory 2,500

Cash 2,500

4-Sep-20 Supplies 6,000

Accounts Payable 6,000

5-Sep-20 Inventory 7,500

Cash 7,500

7-Sep-20 Equipment 250

Cash 250

9-Sep-20 Advertisement Expense 100

Prepaid Advertisement 100

10-Sep-20 Meeting Expense 600

Cash 600

15-Sep-20 Cash 28,750

Unearned Service Revenue 28,750
Cost of Goods Sold 3,125
Inventory 3,125

16-Sep-20 Accounts Payable 15,000

Cash 15,000

20-Sep-20 Cash 13,500

Unearned Service Revenue 13,500

22-Sep-20 Accounts Payable 6,000

Cash 6,000

29-Sep-20 Unearned Service Revenue 42,250

Service Revenue 42,250
Event Expense 15,000
Prepaid Event 15,000
Cash 10,000
Sales Revenue 10,000
Cost of Goods Sold 2,500
Inventory 2,500
30-Sep-20 Accounts Payable 9,000
Cash 9,000
Total 221,175 221,175

Cash 52250 75850

Accounts Receivable 0 0
Prepaid Event 15000 15000
Prepaid Advertisement 0 200
Supplies 6000 0
Prepaid Rent 35000 0
Inventory 10000 5625
Equipment 250 0
Accumulated Depreciation-Equipment 0 0
Accounts Payable 30000 30000
Unearned Sponsorship Revenue 0
Unearned Service Revenue 42250 42250
Capital, Pong 0 0
Capital, Cathy 0 0
Meeting Expense 600 0
Sales Revenue 0 10000
Service Revenue 0 42250
Cost of Goods Sold 5625 0
Salaries Expense 9000 0
Event Expense 15000 0
Advertisement Expense 200 0

221175 221175
1 sept : Membayar sewa gedung teater sebesar 35.000.000 bayar di muka. mempekerjakan orkestra
sebesar 15.000.000, volunteer sebanyak 30 orang seharga 300.000/orang, pembayaran ditunda.
2 sept : Iklan Event Mahakarya dipublikasikan di Instagram @ManualJakarta sebanyak 1x. Prepaid
advestisement sudah dibayarkan untuk 3x seharga 300.000.
3 sept : Membeli souvenir tote bag sebanyak 100 pcs seharga 25.000/pcs, Bayar cash.
4 Sept : Membeli suplies untuk untuk 50 orang panitia seharga 6.000.000 berisikan kaos panitia,
landyard, dan name tag. Pembayaran ditunda.
5 sept : Membeli Goodie bag seharga 25.000/pcs sebanyak 300. Setiap pembelian tiket akan
mendapatkan 1 goodie bag tanpa mengambil keuntungan.
7 sept : Membeli properti tambahan untuk artistik pementasan seharga 250.000.
9 sept : Iklan Event Mahakarya dipublikasikan di Instagram sebanyak 1 kali oleh @ManualJakarta.
10 Sept : Final meeting bersama client dan menghabiskan 600.000.
15 sept : menjual 100 tiket reguler dengan harga 200.000/tiket, dan menjual 25 tiket VIP dengan harga
350.000/tiket.
16 sept : Membayar orkestra sebesar 15.000.000 dari transaksi 1 september.
20 sept : Menjual 50 tiket reguler dan 10 tiket VIP.
22 sept : Membayar kaos panitia, lanyard dan cetak name tag pada transaksi tanggal 4 september.
29 Sept : Event sudah terlaksana. Orkestra telah tampil. biaya konsumsi, uang keamanan dan kebersihan
total 5.000.000. Merch terjual habis dengan pemasukan 100.000/pcs.
30 Sept : Membayar 30 volunteer seharga 9.000.000 di transaksi tanggal 1.
awal akhir
dr cr dr cr
35,000 11,400
7,000 7,000
0
300 100
15,000 - 21,000
- - 35,000
- 4,375
7,000 - 7,250
- - -
- - -
- 24,300 24,300
- 20,000 20,000
- 10,000 10,000
- 10,000 10,000
600
10000
42250
5625
9000
15000
200

64,300 64,300 116,550 116550

 Mahakarya Event Organizer
Trial Balance
September 30, 2020 (in Rp.000)
Account Debit Credit
Cash 11,400
Accounts Receivable 7,000
Prepaid Event -
Prepaid Advertisement 100
Supplies 21,000
Prepaid Rent 35,000
Inventory 4,375
Equipment 7,250
Accumulated Depreciation-Equipment -
Accounts Payable -
Unearned Sponsorship Revenue 24,300
Unearned Service Revenue 20,000
Capital, Pong 10,000
Capital, Cathy 10,000
Meeting Expense 600
Sales Revenue 10,000
Service Revenue 42,250
Cost of Goods Sold 5,625
Salaries Expense 9,000
Event Expense 15,000
Advertisement Expense 200
116,550 116,550
 Mahakarya Event Organizer
Adjustment Entries
September 30, 2020 (in Rp.000)
Date Account Ref Debit Credit
30-Sep-20 Unearned Sponsorship Revenue 24,300
Sponsorship Revenue 24,300

Advertisement Expense 100

Prepaid Advertisement 100

Inventory Expense 375

Inventory 375

Cash 900
Salaries Payable 900

Rent Expense 35,000

Prepaid Rent 35,000

Operational Expense 5,000

Cash 5,000
Total 65,675 65,675
 Mahakarya Event Organizer
Worksheet
September 30, 2020
Trial Balance Adjustments
Acc. No Account Titles
Debit Credit Debit Credit
Cash 11,400 4,100
Accounts Receivable 7,000
Prepaid Event -
Prepaid Advertisement 100 100
Supplies 21,000
Prepaid Rent 35,000 35,000
Inventory 4,375 375
Equipment 7,250
Accumulated Depreciation-Equipment -
Accounts Payable -
Unearned Sponsorship Revenue 24,300 24,300
Unearned Service Revenue 20,000
Capital, Pong 10,000
Capital, Cathy 10,000
Meeting Expense 600
Sales Revenue 10,000
Service Revenue 42,250
Cost Of Goods Sold 5,625
Salaries Expense 9,000
Event Expense 15,000
Advertisement Expense 200 100

TOTAL 116,550 116,550

Sponsorship Revenue 24,300

Inventory Expense 375
Salaries Payable 900
Rent Expense 35,000
Operational Expense 5,000

Total 64,775 64,775

Event Organizer
rksheet
er 30, 2020 (in Rp.000)
Adjusted TB Income Statement Statement of Fin. Position
Debit Credit Debit Credit Debit Credit
7,300 7,300
7,000 7,000
- -
- -
21,000 21,000
- -
4,000 4,000
7,250 7,250
- -
- - -
- -
20,000 20,000
10,000 10,000
10,000 10,000
600 - 600
10,000 10,000
42,250 42,250
5,625 5625 -
9,000 9,000
15,000 15,000
300 300
- -

- 24,300 - 24300
375 375
- 900 - 900
35,000 - 35000 -
5,000 5000

117,450 117,450 70,900 76,550 46,550 40,900

5,650 5,650
76,550 76,550 46,550 46,550
 Mahakarya Event Organizer
Income Statement St
For the month ended September 30, 2020 (in Rp.000)
Revenues: Assets
Service Revenue 42,250
(-) Event Expense 15,000
27,250
Sponsorship Revenue 24,300
Sales Revenue 10,000
(-) Cost of Goods Sold 5,625
4,375
Gross Profit 55,925

Meeting Expense 600

Salaries Expense 9,000
Advertisement Expense 300
Inventory Expense 375 Total Assets
Rent Expense 35,000
Operational Expense 5,000
-
Total Expenses 50,275
Net Income / Loss 5,650

Mahakarya Event Organizer

Owner's Equity Statement
For the month ended April 30, 2020 (in Rp.000)
Pong Cathy
Capital, April 1, 2020 10,000 10,000
Net Income 2,825 2,825
Withdrawals - -
Capital, April 31, 2020 12,825 12,825
 Mahakarya Event Organizer
Statement of Financial Position
September 30, 2020 (in Rp.000)
Assets Liabilities
Current Assets Unearned Service Revenue 20,000
Cash 7,300 Unearned Sponsorship Revenu -
Accounts Receivable 7,000 Accounts Payable -
Prepaid Advertisement - Salaries Payable 900
Supplies 21,000 Total Liabilities
Prepaid Rent -
Inventory 4,000 Owners' Equity
Total Current Assets 39,300 Capital, Dini, Apr 31, 2020 12,825
Non-Current Assets Capital, Nakita, Apr 31, 2020 12,825
Equipment 7,250 Total Equity
Accumulated Depreciation Eq -
Total Non-Current Assets 7,250
Total Assets 46,550

Total Liabilities + Equity

(in Rp.000)

20,900

25,650

46,550
 Mahakarya Event Organizer
Closing Entries
September 30, 2020 (in Rp.000)
Date Account Ref Debit Credit
30-Apr-20 Income Summary 70,900
Salaries Expense 9,000
Advertisement Expense 300
Cost of Goods Sold 5,625
Meeting Expense 600
Inventory Expense 375
Rent Expense 35,000
Operational Expense 5,000
Event Expense 15,000

Service Revenue 42,250

Sponsorship Revenue 24,300
Sales Revenue 10,000
Income Summary 76,550

Income Summary 5,650

Capital, Pong 2,825
Capital, Cathy 2,825

153,100 153,100