Nama : YEGGIE IRFIAN

NIM : 4103 3403 19 1005

Kelas : B1 Semester 3
RENTAL MOBIL MAHESA
Adjustment Journal

No Date Deskription Ref. Debit Credit

1 31-Jul Acc. Receivable 3,000
Daily car rental Income 3,000
2 31-Jul Supplies (Consumables) Exp 1,930
Supplies 1,930
3 31-Jul Car rental Exp 3,000
Prepaid vehicle rental 3,000
4 31-Jul Depreciation car Exp 4,000
Accu. Dep car 4,000
5 31-Jul Dep. office equipment exp 3,333
Accu. Dep office equipment 3,333
6 31-Jul Rent revenue received in advance 4,000
Monthly car rental income 4,000
7 31-Jul Salary exp 400
Salary payable 400
8 31-Jul Electricity, water, & telp exp 240
Accrued exp 240

Jumlah 19,903 19903