Tugas 3-5A

DARMA SOLUSI

DARMA SOLUSI
Period 31 October 2015
UNADJUSTED TRIAL BALANCE
NO ACCOUNT TITLE
Debit Credit
1 Cash Rp 7,500,000
2 Account Receivable Rp 38,400,000
3 Prepaid Insurance Rp 7,200,000
4 Supplies Rp 1,980,000
5 Land Rp 112,500,000
6 Building Rp 150,250,000
7 Accumulated depreciation-Building Rp 87,550,000
8 Equipment Rp 135,300,000
9 Accumulated depreciation-Equipment Rp 97,950,000
10 Account Payable Rp 12,150,000
11 Unearned Rent Rp 6,750,000
12 Arya Heru, Capital Rp 221,000,000
13 Arya Heru, Drawing Rp 15,000,000
14 Fees Earned Rp 324,600,000
15 Salaries and Wages Expense Rp 193,370,000
16 Utilities Expense Rp 42,375,000
17 Advertising Expense Rp 22,800,000
18 Repair Expense Rp 17,250,000
19 Miscellaneous Expense Rp 6,075,000
Rp 750,000,000 Rp 750,000,000
 DARMA SOLUSI
Period 31 October 2015
ADJUSTMENTS INCOME STATEMENT
Debit Credit Debit Credit Debit
Credit
Tugas 3-3 B
MINA BAHARI

MINA BAHARI
Period 30 April 2015
UNADJUSTED TRIAL BALANCE
NO ACCOUNT TITLE
Debit Credit
1 Cash Rp 11,400,000
2 Account Receivable Rp 72,600,000
3 Supplies Rp 7,200,000
4 Equipment Rp 112,000,000
5 Account Payable Rp 12,200,000
6 Rp 19,200,000
7 Tatang Hadi, Capital Rp 137,800,000
8 Tatang Hadi, Drawing Rp 10,000,000
9 Fees Earned Rp 305,800,000
10 Wages Expense Rp 157,800,000
11 Rent Expense Rp 55,000,000
12 Utilities Expense Rp 42,000,000
13 Miscellaneous Expense Rp 7,000,000

Rp 475,000,000 Rp 475,000,000
 MINA BAHARI
Period 30 April 2015
ADJUSTMENTS INCOME STATEMENT
Debit Credit Debit Credit Debit
Credit
 IWAN AGUNG
Period 31 July 2015
UNADJUSTED TRIAL BALANCE
No Account Title
Debit Credit
1 Cash
2 Account Receivable
3 Prepaid Insurance
4 Supplies
5 Land
6 Building
7 Accumulated description-Building
8 Equipment
9 Accumulated description-Equipment
10 Account Payble
11 Unearned Rent
12 Iwan Satria, Capital
13 Iwan Satria, Drawing
14 Fees Earned
15 Salaries and Wages Expense
16 Utilities Expense
17 Advertising Expense
18 Repair Expense
19 Miscellaneous Expense
 IWAN AGUNG
Period 31 July 2015
ADJUSTMENTS INCOME STATEMENT
Debit Credit Debit Credit Debit
Credit