GENERAL JOURNAL

DATE ACCOUNT TITLE REF DEBIT CREDIT

 GENERAL LEDGER

CONTOH : CASH NO.101

DATE EXPLANATION REF DEBET CREDIT BALANCE
1-Sep-14 XXX XXX

ACCOUNT PAYABLE N0.XX

DATE EXPLANATION REF DEBET CREDIT BALANCE
XXX XXX

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX
ERAL LEDGER

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX

DATE EXPLANATION REF DEBET CREDIT BALANCE

XXX XXX
 TRIAL BALANCE
tanggal, bulan, tahun (contoh: 31 Oktober 2014)

DEBET CREDIT
Cash xxx
Supplies xxx
- xxx
- xxx
- xxx
- xxx
- xxx
- xxx
- xxx
Amount xxx xxx
 ADJUSTMENT ENTRIES

GENERAL JOURNAL
DATE ACCOUNT TITLE AND EXPLANATION REF DEBET CREDIT
Adjusting Entries
 ADJUST TRIAL BALANCE
TGL,BULAN, THN

DEBET CREDIT
Cash xxx
Account Receivable xxx
Supplies xxx
- xxx
- xxx
- xxx
- xxx
- xxx
- xxx
-
-
-
-
Amount xxx xxx
 WORKSHEET

TRIAL BALANCE ADJUSTMENTS

ACCOUNT TITLES
DEBET CREDIT DEBET CREDIT
-
-
-
-
-
-
-
-
-
-
-
-

NET INCOME
TOTALS
WORKSHEET

STATEMENT OF FINANCIAL
ADJUSTED TRIAL BALANCE INCOME STATEMENT
POSITION
DEBET CREDIT DEBET CREDIT DEBET CREDIT
 INCOME STATEMENT

Revenues
- xxx
- xxx
Expense
- xxx
- xxx
Total Expense xxx
Net Income xxx
 RETAINED EARNINGS STATEMENT

Retained Earnings, 1 Sept xxx

Net Income xxx

(Dividends) (xxx)
Retained Earnings, 30 Sept
 STATEMENT OF FINANCIAL POSITION

ASSETS
Equiptment xxx
Supplies xxx
Accounts Receivable xxx
Cash xxx
Total Assets xxx

EQUITY AND LIABILITIES

Equity
Share Capital -- Ordinary xxx
Retained Earnings xxx xxx
Liabilities
Accounts Payable xxx
Total Equity and Liabilities xxx
 STATEMENT OF CASH FLOWS

Cash flows from operating activities

Cash receipts from revenues xxx
Cash payments for expenses (xxx)
Net cash provided by operating activities xxx
Cash flows from investing activities
Purchase of equipment (xxx)
Cash flows from fi nancing activities
Sale of ordinary shares xxx
Payment of cash dividends (xxx) xxx
Net increase in cash xxx
Cash at the beginning of the period xxx
Cash at the end of the period xxx
 CLOSING ENTRIES

ACCOUNT DEBET CREDIT

Des 31
 POST CLOSING TRIAL BALANCE
TGL, BLN, THN

DEBET CREDIT
-
-
-
-
-
-

Totals xxx xxx