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  • Pengantar Akuntansi K1 - Atrilia M N

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    Atrilia Martina Ningrum
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    The document contains journal entries for Rahma Consulting for the period of May 31, 2016. It records transactions between May 3-31 including cash receipts from service revenue and payments for expenses such as wages, supplies, and other expenses. The final journal entry on May 31 records a withdrawal of Rp 10,500,000 by Mrs. Rahma Lulu.

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    Pengantar Akuntansi K1 -Atrilia M N

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    The document contains journal entries for Rahma Consulting for the period of May 31, 2016. It records transactions between May 3-31 including cash receipts from service revenue and payments for expenses such as wages, supplies, and other expenses. The final journal entry on May 31 records a withdrawal of Rp 10,500,000 by Mrs. Rahma Lulu.

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    6 views22 pages

    Pengantar Akuntansi K1 - Atrilia M N

    Uploaded by

    Atrilia Martina Ningrum
    The document contains journal entries for Rahma Consulting for the period of May 31, 2016. It records transactions between May 3-31 including cash receipts from service revenue and payments for expenses such as wages, supplies, and other expenses. The final journal entry on May 31 records a withdrawal of Rp 10,500,000 by Mrs. Rahma Lulu.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 22

    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Journal Entries
    Period, 31 May 2016

    Date Account Name Ref Dr


    May 3 Cash Rp 4,500,000.00
    Unearned Revenue
    5 Cash Rp 2,450,000.00
    Account Receivable
    9 Other Expense Rp 225,000.00
    Cash
    13 Account Payable Rp 640,000.00
    Cash
    15 Account Receivable Rp 9,180,000.00
    Service Revenue
    16 Wages & Salaries Expense Rp 750,000.00
    Cash
    17 Cash Rp 8,360,000.00
    Service Revenue
    20 Supplies Rp 735,000.00
    Account Payable
    21 Account Receivable Rp 4,820,000.00
    Service Revenue
    25 Cash Rp 7,900,000.00
    Service Revenue
    27 Cash Rp 9,520,000.00
    Account Receivable
    28 Wages & Salaries Expense Rp 750,000.00
    Cash
    30 Other Expense Rp 260,000.00
    Cash
    31 Other Expense Rp 810,000.00
    Cash
    31 Cash Rp 3,300,000.00
    Service Revenue
    31 Account Receivable Rp 2,650,000.00
    Service Revenue
    31 Mrs Rahma Lulu, Drawing Rp 10,500,000.00
    Cash
    TOTAL Rp 67,350,000.00
    Kr

    Rp 4,500,000.00

    Rp 2,450,000.00

    Rp 225,000.00

    Rp 640,000.00

    Rp 9,180,000.00

    Rp 750,000.00

    Rp 8,360,000.00

    Rp 735,000.00

    Rp 4,820,000.00

    Rp 7,900,000.00

    Rp 9,520,000.00

    Rp 750,000.00

    Rp 260,000.00

    Rp 810,000.00

    Rp 3,300,000.00

    Rp 2,650,000.00

    Rp 10,500,000.00
    Rp 67,350,000.00
    2112000090 Atrilia Martina Ningrum

    Account: Cash In Bank Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 22,100,000.00
    31 Journal Entry Rp 36,030,000.00 Rp 13,935,000.00 Rp 44,195,000.00

    Account: Account Receivable Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 3,400,000.00
    31 Journal Entry Rp 16,650,000.00 Rp 11,970,000.00 Rp 8,080,000.00

    Account: Supplies Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 1,350,000.00
    Rp 735,000.00 Rp 2,085,000.00

    Account: Prepaid Rent Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 3,200,000.00
    Account: Prepaid Insurance Account Number:
    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 1,500,000.00

    Account: Equipment Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √ Rp 14,500,000.00

    Account: Accumulated Depreciation Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √

    Account: Account Payable Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √
    31 Journal Entry Rp 640,000.00 Rp 735,000.00

    Account: Wages & salaries Payable Account Number:


    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √
    Account: Unearned Revenue Account Number:
    Balance
    Date Description Ref Dr Kr
    Dr
    May 1 Opening √
    31 Journal Entry Rp 4,500,000.00
    RAHMA CONSULTING
    General Ledger
    May 31, 2016

    11 Account: Mrs Rahma Lulu, Capital


    Balance
    Date Description Ref Dr
    Kr
    May 1 Opening √

    12 Account: Mrs Rahma Lulu, Drawing


    Balance
    Date Description Ref Dr
    Kr
    May 31 Journal Entry Rp 10,500,000.00

    14 Account: Income Summary


    Balance
    Date Description Ref Dr
    Kr
    May 1 Opening

    15 Account: Service Revenue


    Balance
    Date Description Ref Dr
    Kr
    May 31 Journal Entry
    16 Account: Wages & Salaries Expense
    Balance
    Date Description Ref Dr
    Kr
    May 31 Journal Entry Rp 1,500,000.00

    18 Account: Rent Expense


    Balance
    Date Description Ref Dr
    Kr
    May 1 Opening

    19 Account: Supplies Expense


    Balance
    Date Description Ref Dr
    Kr
    Rp 330,000.00 May 1 Opening

    21 Account: Depreciation Expense


    Balance
    Date Description Ref Dr
    Kr
    Rp 800,000.00 May 1 Opening
    Rp 895,000.00

    22 Account: Insurance Expense


    Balance
    Date Description Ref Dr
    Kr
    Rp 120,000.00 May 1 Opening
    23 Account: Other Expense
    Balance
    Date Description Ref Dr
    Kr
    Rp 2,500,000.00 May 31 Journal Entry Rp 1,295,000.00
    Rp 7,000,000.00
    Account Number: 31
    Balance
    Kr
    Dr Kr
    Rp 42,300,000.00

    Account Number: 32
    Balance
    Kr
    Dr Kr
    Rp 10,500,000.00

    Account Number: 33
    Balance
    Kr
    Dr Kr

    Account Number: 41
    Balance
    Kr
    Dr Kr
    Rp 36,210,000.00 Rp 36,210,000.00
    Account Number: 51
    Balance
    Kr
    Dr Kr
    Rp 1,500,000.00

    Account Number: 52
    Balance
    Kr
    Dr Kr

    Account Number: 53
    Balance
    Kr
    Dr Kr

    Account Number: 54
    Balance
    Kr
    Dr Kr

    Account Number: 55
    Balance
    Kr
    Dr Kr
    Account Number: 59
    Balance
    Kr
    Dr Kr
    Rp 1,295,000.00
    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Trial Balance Before Adjustment
    Period May 31, 2016

    No Account Name Dr Kr
    11 Cash In Bank Rp 44,195,000.00
    12 Account Receivable Rp 8,080,000.00
    14 Supplies Rp 2,085,000.00
    15 Prepaid Rent Rp 3,200,000.00
    16 Prepaid Insurance Rp 1,500,000.00
    18 Equipment Rp 14,500,000.00
    19 Accum. Depreciation Rp 330,000.00
    21 Account Payable Rp 895,000.00
    22 Wages & Salaries Payable Rp 120,000.00
    23 Unearned Revenue Rp 7,000,000.00
    31 Mrs. Rahma Lulu, Capital Rp 42,300,000.00
    32 Mrs. Rahma Lulu, Drawing Rp 10,500,000.00
    33 Income Summary
    41 Service Revenue Rp 36,210,000.00
    51 Wages & Salaries Expense Rp 1,500,000.00
    52 Rent Expense
    53 Supplies Expense
    54 Depreciation Expense
    55 Insurance Expense
    59 Other Expense Rp 1,295,000.00
    TOTAL Rp 86,855,000.00 Rp 86,855,000.00
    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Adjustment Entries
    Period May 31, 2016

    Date Account Name Ref Dr Kr


    May 31 Insurance Expense Rp 275,000.00
    2016 Prepaid Insurance Rp 275,000.00
    31 Supplies Expense Rp 1,370,000.00 =
    Supplies Rp 1,370,000.00
    31 Depreciation Expense Rp 330,000.00
    Accum. Depreciation Rp 330,000.00
    31 Wages & Salaries Expense Rp 325,000.00
    Wages & Salaries Payable Rp 325,000.00
    31 Rent Expense Rp 1,600,000.00
    Prepaid Rent Rp 1,600,000.00
    31 Unearned Revenue Rp 3,210,000.00
    Service Revenue Rp 3,210,000.00
    TOTAL Rp 7,110,000.00 Rp 7,110,000.00
    Rp 2,085,000.00 Rp 715,000.00
    Rp 1,370,000.00
    2112000090 Atrilia Martina Ningrum

    RAHM

    Perio

    TB before AJP Adjustment Entries


    No Account Name
    Dr Kr Dr
    11 Cash In Bank Rp 44,195,000.00
    12 Account Receivable Rp 8,080,000.00
    14 Supplies Rp 2,085,000.00
    15 Prepaid Rent Rp 3,200,000.00
    16 Prepaid Insurance Rp 1,500,000.00
    18 Equipment at cost Rp 14,500,000.00
    19 Accum. Depreciation Equipment Rp 330,000.00
    21 Account Payable Rp 895,000.00
    22 Wages & Salaries Payable Rp 120,000.00
    23 Unearned Revenue Rp 7,000,000.00 Rp 3,210,000.00
    31 Mrs. Rahma Lulu, Capital Rp 42,300,000.00
    32 Mrs. Rahma Lulu, Drawing Rp 10,500,000.00
    33 Income Summary
    41 Service Revenue Rp 36,210,000.00
    51 Wages & Salaries Expense Rp 1,500,000.00 Rp 325,000.00
    52 Rent Expense Rp 1,600,000.00
    53 Supplies Expense Rp 1,370,000.00
    54 Depreciation Expense Rp 330,000.00
    55 Insurance Expense Rp 275,000.00
    59 Other Expense Rp 1,295,000.00
    TOTAL Rp 86,855,000.00 Rp 86,855,000.00 Rp 7,110,000.00
    RAHMA CONSULTING
    Worksheet
    Period May 31, 2016

    Adjustment Entries TB after AJP Income Statement


    Kr Dr Kr Dr Kr
    Rp 44,195,000.00
    Rp 8,080,000.00
    Rp 1,370,000.00 Rp 715,000.00
    Rp 1,600,000.00 Rp 1,600,000.00
    Rp 275,000.00 Rp 1,225,000.00
    Rp 14,500,000.00
    Rp 330,000.00 Rp 660,000.00
    Rp 895,000.00
    Rp 325,000.00 Rp 445,000.00
    Rp 3,790,000.00
    Rp 42,300,000.00
    Rp 10,500,000.00

    Rp 3,210,000.00 Rp 39,420,000.00 Rp 39,420,000.00


    Rp 1,825,000.00 Rp 1,825,000.00
    Rp 1,600,000.00 Rp 1,600,000.00
    Rp 1,370,000.00 Rp 1,370,000.00
    Rp 330,000.00 Rp 330,000.00
    Rp 275,000.00 Rp 275,000.00
    Rp 1,295,000.00 Rp 1,295,000.00
    Rp 7,110,000.00 Rp 87,510,000.00 Rp 87,510,000.00 Rp 6,695,000.00 Rp 39,420,000.00
    LABA Rp 32,725,000.00
    TOTAL Rp 39,420,000.00 Rp 39,420,000.00
    Balance Sheet
    Dr Kr
    Rp 44,195,000.00
    Rp 8,080,000.00
    Rp 715,000.00
    Rp 1,600,000.00
    Rp 1,225,000.00
    Rp 14,500,000.00
    Rp 660,000.00
    Rp 895,000.00
    Rp 445,000.00
    Rp 3,790,000.00
    Rp 42,300,000.00
    Rp 10,500,000.00

    Rp 80,815,000.00 Rp 48,090,000.00
    Rp 32,725,000.00
    Rp 80,815,000.00 Rp 80,815,000.00
    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Profit & Loss Statement
    end period May 31, 2016
    Assets
    Revenue: Current Assets:
    Service Revenue Rp 39,420,000.00
    Total Revenue: Rp 39,420,000.00
    Expense:
    Wages & Salaries Expense Rp 1,825,000.00
    Rent Expense Rp 1,600,000.00
    Supplies Expense Rp 1,370,000.00 Total Current Assets
    Depreciation Expense Rp 330,000.00 Fixed Assets:
    Insurance Expense Rp 275,000.00
    Other Expense Rp 1,295,000.00
    Total Expense: -Rp 6,695,000.00 Total Fixed Assets
    Net Profit: Rp 32,725,000.00
    TOTAL ASSETS
    RAHMA CONSULTING
    Statement of owner's Equity
    end period May 31, 2016

    Mrs. Rahma Lulu, Capital (May 1, 2016) Rp 42,300,000.00


    Net Profit Rp 32,725,000.00
    Mrs. Rahma Lulu, Drawing -Rp 10,500,000.00
    Rp 22,225,000.00
    Mrs. Rahma Lulu, Capital (May 31, 2016) Rp 64,525,000.00
    RAHMA CONSULTING
    Balance Sheet
    end period May 31, 2016
    Assets Liabilities & Equity
    Current Assets: Liabilities:
    Cash In Bank Rp 44,195,000.00 Account Payable
    Account Receivable Rp 8,080,000.00 Wages & Salaries Payable
    Supplies Rp 715,000.00 Unearned Revenue
    Prepaid Rent Rp 1,600,000.00
    Prepaid Insurance Rp 1,225,000.00
    Total Current Assets Rp 55,815,000.00 Total Liabilities
    Fixed Assets: Equity:
    Equipment at cost Rp 14,500,000.00 Mrs. Rahma Lulu, Capital
    Accum. Depreciation Equipment -Rp 660,000.00
    Total Fixed Assets Rp 13,840,000.00 Total Equity

    TOTAL ASSETS Rp 69,655,000.00 TOTAL LIABILITIES & EQUITY


    Rp 895,000.00
    Rp 445,000.00
    Rp 3,790,000.00

    Rp 5,130,000.00

    Rp 64,525,000.00

    Rp 64,525,000.00

    Rp 69,655,000.00
    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Closing Journal
    Period May 31, 2016

    Date Account Name Ref Dr Kr


    May 31 Service Revenue Rp 39,420,000.00
    2016 Income Summary Rp 39,420,000.00
    31 Income Summary Rp 6,695,000.00
    Wages & Salaries Expense Rp 1,825,000.00
    Rent Expense Rp 1,600,000.00
    Supplies Expense Rp 1,370,000.00
    Depreciation Expense Rp 330,000.00
    Insurance Expense Rp 275,000.00
    Other Expense Rp 1,295,000.00
    31 Income Summary Rp 32,725,000.00
    Mrs. Rahma Lulu, Capital Rp 32,725,000.00
    31 Mrs. Rahma Lulu, Capital Rp 10,500,000.00
    Mrs. Rahma Lulu, Drawing Rp 10,500,000.00
    TOTAL Rp 89,340,000.00 Rp 89,340,000.00
    2112000090 Atrilia Martina Ningrum

    RAHMA CONSULTING
    Post Closing Trial Balance
    Period, 31 May 2016

    No Account Name Dr Kr
    11 Cash In Bank Rp 44,195,000.00
    12 Account Receivable Rp 8,080,000.00
    14 Supplies Rp 715,000.00
    15 Prepaid Rent Rp 1,600,000.00
    16 Prepaid Insurance Rp 1,225,000.00
    18 Equipment Rp 14,500,000.00
    19 Accum. Depreciation Rp 660,000.00
    21 Account Payable Rp 895,000.00
    22 Wages & Salaries Payable Rp 445,000.00
    23 Unearned Revenue Rp 3,790,000.00
    31 Mrs. Rahma Lulu, Capital Rp 64,525,000.00
    TOTAL Rp 70,315,000.00 Rp 70,315,000.00

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