RAHMA CONSELTING

GENERAL JOURNAL
31 MAY 2016
DATE DESCRIPTION REF DEBIT
2016 3 Cash 11 Rp 4,500,000
_Unearned Revenue 23
5 Cash 11 Rp 2,450,000
_Account Receveble 12
9 Other Expanse 59 Rp 225,000
_Cash 11
13 Account payable 21 Rp 640,000
_Cash 11
15 Account Recivable 12 Rp 9,180,000
_Fees Earned 41
16 Salaries payable 22 Rp 120,000
Salaries expanse 51 Rp 630,000
_Cash 11
17 Cash 11 Rp 8,360,000
_Fees Earned 41
20 Supplies 13 Rp 735,000
_Account payable 21
21 Account Recivable 12 Rp 4,820,000
_Fees Earned 41
25 Cash 11 Rp 7,900,000
_Fees Earned 41
27 Cash 11 Rp 9,520,000
_Account Receveble 12
28 Salaries expanse 51 Rp 750,000
_Cash 11
30 Other Expanse 59 Rp 260,000
_Cash 11
31 Other Expanse 59 Rp 810,000
_Cash 11
31 Cash 11 Rp 3,300,000
_Fees Earned 41
31 Account Recivable 12 Rp 2,650,000
 _Fees Earned 41
31 Rahma drawing 32 Rp 10,500,000
_Cash 11
Rp 67,350,000
KREDIT NO ACCOUNT TITLE
TRIAL BALANCE BEFORE ADJUSTMENT
DEBIT
Rp 4,500,000 11 Cash Rp 44,195,000
12 Accoun receivable Rp 8,080,000
Rp 2,450,000 14 Supplies Rp 2,085,000
15 Prepaid rent Rp 3,200,000
Rp 225,000 16 prepaid insurance Rp 1,500,000
18 office equitment Rp 14,500,000
Rp 640,000 19 acc. Expanse of office equitment
21 Acount payable
Rp 9,180,000 22 Salaries payable
23 unearned revenue
31 caital rahma lulu
Rp 750,000 32 Drawing rahma lulu Rp 10,500,000
41 fees earned
Rp 8,360,000 51 Salaries expanse Rp 1,380,000
52 Rent expanse
Rp 735,000 53 Supplies expanse
54 Dep.Expanse
Rp 4,820,000 55 Insurance expanse
59 other expanse Rp1,295,000
Rp 7,900,000 TOTAL Rp 86,735,000
LABA NETTO 0
9520000

Rp 750,000

Rp 260,000

Rp 810,000

Rp 3,300,000
Rp 2,650,000

Rp 10,500,000
Rp 67,350,000
BALANCE BEFORE ADJUSTMENT ADJUSTMENT TRIAL BALANCE OFTER ADJUSTMENT
KREDIT DEBIT KREDIT DEBIT KREDIT
Rp 44,195,000
Rp 8,080,000
Rp 1,370,000 Rp 715,000
Rp 1,600,000 Rp 1,600,000
Rp 275,000 Rp 1,225,000
Rp 14,500,000
Rp 330,000 Rp 330,000 Rp 660,000
Rp 895,000 Rp 895,000
Rp 325,000 Rp 325,000
Rp 7,000,000 Rp 3,790,000 Rp 3,210,000
Rp 42,300,000 Rp 42,300,000
Rp 10,500,000
Rp 36,210,000 Rp 3,790,000 Rp 40,000,000
Rp 325,000 Rp 1,705,000
Rp 1,600,000 Rp 1,600,000
Rp 1,370,000 Rp 1,370,000
Rp 330,000 Rp 330,000
Rp 275,000 Rp 275,000
Rp 1,295,000
Rp 86,735,000 Rp 7,690,000 Rp 7,690,000 Rp 87,390,000 Rp 87,390,000
INCOME STATEMENT BALANCE SHEET
DEBIT KREDIT DRBIT KREDT
Rp 44,195,000
Rp 8,080,000
Rp 715,000
Rp 1,600,000
Rp 1,225,000
Rp 14,500,000
Rp 660,000
Rp 895,000
Rp 325,000
Rp 3,210,000
Rp 42,300,000
Rp 10,500,000
Rp 40,000,000
Rp 1,705,000
Rp 1,600,000
Rp 1,370,000
Rp 330,000
Rp 275,000
Rp 1,295,000
Rp 6,575,000 Rp 40,000,000 Rp 80,815,000 Rp 47,390,000
Rp 33,425,000 Rp 33,425,000
Rp 40,000,000 Rp 4,000,000 Rp 80,815,000 Rp 80,815,000