RIANTY SALON

GENERAL JOURNAL
DESEMBER 2014

Date No Acc Description Ref Debit Credit

TOTAL - -
 RIANTY SALON
GENERAL LEDGER
DESEMBER 2014

Account CASH No:

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Date Description
Debit Credit
Account SUPPLIES No:
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Date Description
Debit Credit

Account MERCHANDISE INVENTORY No:

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Date Description
Debit Credit

Account EQUIPMENT No:

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Date Description
Debit Credit
Account ACCOUNT PAYABLE No:
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Date Description
Debit Credit

Account ACCURUED EXPENSE No:

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Date Description
Debit Credit

Account CAPITAL No:

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Date Description
Debit Credit

Account DRAWING No:

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Date Description
Debit Credit

Account INCOME SUMMARY No:

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Date Description
Debit Credit
Account INCOME No:
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Date Description
Debit Credit

Account SALES No:

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Date Description
Debit Credit
Account COST OF GOOD SOLD No:
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Date Description
Debit Credit

Account PURCHASE No:

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Date Description
Debit Credit

Account SALARIES EXPENSE No:

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Date Description
Debit Credit

Account UTILITIES EXPENSE No:

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Date Description
Debit Credit
Account ADVERTISING EXPENSE No:
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Date Description
Debit Credit

Account CONSUME EXPENSE No:

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Date Description
Debit Credit

Account SUPPLIES EXPENSE No:

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Date Description
Debit Credit

Account OTHER INCOME No:

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Date Description
Debit Credit

Account COMMISSION REVENUE No:

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Date Description
Debit Credit

Account MISCELLANEOUS EXPENSE No:

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Date Description
Debit Credit
 RIANTY SALON
TRIAL BALANCE
DESEMBER 2014

No Acc Account Debit Credit

TOTAL - -
-
 RIANTY SALON
ADJUSTMENT
DESEMBER 2014

Date No Acc Description Ref Debit Credit

TOTAL - -
 RIANTY SALON
WORKSHEET
DESEMBER 2014

Trial Balance Adjustment Trial Balance after AJP Income Statement Balance Sheet
Account Account
Number Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
1-1100 Cash
1-1200 Supplies
1-1210 Merchandise Inventory
1-1310 Equipment
2-1000 Account Payable
2-1100 Accrued Expense
3-1100 Capital
3-1200 Drawing
4-1100 Income
4-1200 Sales
5-1000 Cost of Good Sold
5-1100 Purchase
6-1100 Salaries Expense
6-1200 Utilities Expense
6-1300 Advertising Expense
6-1400 Consume Expense
6-1700 Supplies Expense
8-1100 Other Income
8-1110 Commission Revenue
9-1100 Miscellaneous Expense
TOTAL
NET INCOME
 RIANTY SALON
INCOME STATEMENT
DESEMBER 2014

BALANCE
DESCRIPTION Rp
Rp
Revenue:

Expenses:

NET INCOME
-
 RIANTY SALON
CAPITAL STATEMENT
DESEMBER 2014

BALANCE
DESCRIPTION Rp
Rp

Capital
Net Income
Drawing
Addition of capital
Capital 31 MEI 2017
 RIANTY SALON
BALANCE SHEET
DESEMBER 2014

BALANCE BALANCE
DESCRIPTION Rp DESCRIPTION Rp
Rp Rp

ASSET LIABILITIES
CURRENT ASSET

FIXED ASSET CAPITAL

TOTAL ASSET - TOTAL LIABILITIES & CAPITAL -

 RIANTY SALON
CLOSING ENTRIES
DESEMBER 2014

Date Description Debit Credit

TOTAL - -
 RIANTY SALON
POST CLOSING TRIAL BALANCE
DESEMBER 2014

No
Account Debit Credit
Account

TOTAL - -