Date Account Name Debit Credit

1-Jan-07 Cash Rp 1,000,000

Equity Rp 1,000,000
2-Jan-07 Equipment Rp 300,000
cash Rp 300,000
5-Jan-07 Rent Exp Rp 100,000
Cash Rp 100,000
7-Jan-07 Equipment Rp 500,000
Account Payable Rp 500,000
Supplies Rp 200,000
Account Payable Rp 200,000
9-Jan-07 Cash Rp 750,000
Note Payable Rp 750,000
14-Jan-07 Cash Rp 450,000
Service Revenue Rp 450,000
15-Jan-07 Sallary Exp Rp 150,000
Cash Rp 150,000
20-Jan-07 cash Rp 250,000
Account Receivable Rp 300,000
Service Revenue Rp 550,000
22-Jan-07 Account Payable Rp 200,000
Cash Rp 200,000
25-Jan-07 utility Exp Rp 75,000
Cash Rp 75,000
29-Jan-07 Cash Rp 150,000
Account Receivable Rp 150,000
30-Jan-07 Prive Rp 100,000
Cash Rp 100,000
1/31/2007 Interest Exp Rp 7,500
Cash Rp 7,500
Rp 4,532,500 Rp 4,532,500
 No Akun Nama Akun Debit
1-1100 Cash Rp 1,667,500
1-1200 Account Receivable Rp 150,000
1-1300 Supplies Rp 200,000
1-1400 Equipment Rp 800,000
2-1100 Account Payable
2-1200 Note Payable
3-0000 Equity
3-1000 Prive Rp 100,000
4-1000 Service Revenue
5-1000 Rent Exp Rp 100,000
5-1100 Sallary Exp Rp 150,000
5-1200 Utility Exp Rp 75,000
5-1300 Intereset Exp Rp 7,500
Rp 3,250,000
 Kredit

Rp 500,000
Rp 750,000
Rp 1,000,000

Rp 1,000,000

Rp 3,250,000