Bengkel CITS

General journal
June, 30 2015

Date Description Reff Debit Kredit

June/ 1. Cas Rp 35.000.000

2015 Vehicle Rp 25.000.000
Taraseliyo Capital Rp 55.000.000
1. Equipment Rp 15.000.000
Supplies Rp 4.000.000
Cash Rp 19.000.000
3. Prepaid rent Rp 15.000.000
Cash Rp. 15.000.000
4. Advertising exspense Rp 2.000.000
Cash Rp 2.000.000
5. Prepaid Insurance Rp 6.000.000
Cash Rp 6.000.000
6. Cash Rp 10.000.000
Service revenue Rp 10.000.000
6. Wages exspense Rp 1.800.000
Cash Rp 1.800.000
11. Cash Rp 15.000.000
Service revenue Rp 15.000.000
12. Cash Rp 45.000.000
Notes payable Rp 45.000.000
13. Wages exspense Rp 1.800.000
Cash Rp 1.800.000
13. Account receivable Rp 8.000.000
Service revenue Rp 8.000.000
14. Account Receivable Rp 15.000.000
Service revenue Rp 15.000.000
14. Account payable Rp 10.000.000
Cash Rp 10.000.000
15. Utilities exspense Rp 1.000.000
Cash Rp 1.000.000
16. Cash Rp 3.500.000
Unearnead service Rp 3.500.000
revenue
17. Account payable Rp 5.000.000
Cash Rp 5.000.000
19. Cash Rp 8.000.000
Account receivable Rp 8.000.000
20. Taraseliyo drawing Rp 2.300.000
Cash Rp 2.300.000
20. Wages Exspense Rp 1.800.000
Cash Rp 1.800.000
21. Cash Rp 15.000.000
Account Receivable Rp 15.000.000
24 Cash Rp 2.000.000
Service revenue Rp 2.000.000
25. Cash Rp 3.000.000
Service revenue Rp 3.000.000
27 Wages Exspense Rp 1.800.000
Cash Rp 1.800.000
30 Supplies Rp 2.500.000
Cash Rp 2.500.000
30 Cash Rp 12.000.000
Service revenue Rp 12.000.000
30 Miscellaneous exspense Rp 500.000
Cash Rp 500.000
Total