extreme co

Worksheet
for the month end , 30 june 2019

trial balance adjusted entries

account name
debit kredit debit
cash Rp14,245,000
account receivable Rp18,250,000
supplies Rp13,350,000
prepaid insurance Rp8,250,000
machine Rp37,500,000
acc depreciation - machine Rp7,500,000
equipment Rp24,000,000
acc depreciation - equipment Rp1,500,000
Vehicle Rp135,000,000
Acc.depreciation – Vehicle Rp12,000,000
Account Payable Rp18,000,000
unearned service revenue
salaries payable
interest payable
bank loan Rp51,000,000
share capital - ordinary Rp105,000,000
retained earnings Rp46,995,000
dividen Rp800,000
service revenue Rp27,400,000
rent expense Rp18,000,000
total Rp269,395,000 Rp269,395,000
insurance expense Rp750,000
supplies expense Rp4,995,000
depreciation expense - machine Rp312,500
depreciation expense - equipment Rp200,000
depcreciation expense - vehicle Rp1,125,000
utilities expense Rp1,800,000
utilities payable
salaries expense Rp13,500,000
prepaid rent Rp16,500,000
interest expense Rp255,000
total Rp39,437,500
end , 30 june 2019

adjusted entries adjusted trial balance income statement

kredit debit kredit debit kredit
Rp14,245,000
Rp18,250,000
Rp4,995,000 Rp8,355,000
Rp750,000 Rp7,500,000
Rp37,500,000
Rp312,500 Rp7,812,500
Rp24,000,000
Rp200,000 Rp1,700,000
Rp135,000,000
Rp1,125,000 Rp13,125,000
Rp18,000,000

Rp13,500,000 Rp13,500,000
Rp255,000 Rp255,000
Rp51,000,000
Rp105,000,000
Rp46,995,000
Rp800,000
Rp27,400,000 Rp27,400,000
Rp16,500,000 Rp1,500,000 Rp1,500,000

Rp750,000 Rp750,000
Rp4,995,000 Rp4,995,000
Rp312,500 Rp312,500
Rp200,000 Rp200,000
Rp1,125,000 Rp1,125,000
Rp1,800,000 Rp1,800,000
Rp1,800,000 Rp1,800,000
Rp13,500,000 Rp13,500,000
Rp16,500,000
Rp255,000 Rp255,000
Rp39,437,500 Rp286,587,500 Rp286,587,500 Rp24,437,500 Rp27,400,000
net income Rp2,962,500
Rp27,400,000 Rp27,400,000
 statement of financial position
debit kredit
Rp14,245,000
Rp18,250,000
Rp8,355,000
Rp7,500,000
Rp37,500,000
Rp7,812,500
Rp24,000,000
Rp1,700,000
Rp135,000,000
Rp13,125,000
Rp18,000,000

Rp13,500,000
Rp255,000
Rp51,000,000
Rp105,000,000
Rp46,995,000
Rp800,000

Rp1,800,000

Rp16,500,000

Rp262,150,000 Rp259,187,500
Rp2,962,500
Rp262,150,000 Rp262,150,000
 extreme co
General ledger
for the month end , 30 june 2019

Cash
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp26,000,000
1 J1 Rp15,000,000
2 J1 Rp2,625,000
4 J1 Rp18,000,000
5 J1 Rp13,755,000
9 J1 Rp450,000
11 J1 Rp3,150,000
18 J1 Rp2,625,000
21 J1 Rp4,050,000
22 J1 Rp7,500,000
25 J1 Rp18,400,000
28 J1 Rp7,500,000
Rp800,000

Accounts Receivable
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp18,250,000

Supplies
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp8,100,000
2 J1 Rp5,250,000

Prepaid Insurance
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp8,250,000

Prepaid Advertising
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Land
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Building
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Accumulated Depreciation - Building

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Vehicle
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp135,000,000

Accumulated Depreciation - Vehicle

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp12,000,000
-

Equipment
Date Explanation Ref. Dr Cr
 2020
june 1 Beginning balance √ Rp9,000,000 -
31 J1 Rp15,000,000

Accumulated Depreciation – Equipment

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp1,500,000

Machine
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp37,500,000

Accumulated Depreciation – Machine

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp7,500,000

Accounts Payable
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp18,000,000
2 J1 Rp2,625,000
13 J1 Rp15,000,000
18 J1 Rp2,625,000
22 J1 Rp7,500,000
28 J1 Rp7,500,000

Unearned Service Revenue

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp1,350,000
9 J1 Rp450,000
11 J1 Rp1,350,000
21 J1 Rp450,000

Salaries Payable
 Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp13,500,000
5 J1 Rp13,500,000

Utilities Payable
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Interest Payable
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp255,000
5 J1 Rp255,000

Bank Loan
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp51,000,000

Share Capital - Ordinary

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp90,000,000
1 J1 Rp15,000,000

Retained Earnings
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ Rp46,995,000

Dividends
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √
 30 J1 Rp800,000

Income Summary
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Service Revenue
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √
11 J1 Rp4,500,000
21 J1 Rp4,500,000
25 J1 Rp18,400,000

Supplies Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Insurance Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Advertising Expense
Date  Explanation Ref. Dr Cr
2020
june 1 Beginning balance √
 Salaries Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √
-

Utilities Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Depreciation Expense – building

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Depreciation Expense – Vehicle

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Depreciation Expense – Equipment

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √

Depreciation Expense – Machine

Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -

Interest Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √ - -
-

Rent Expense
Date Explanation Ref. Dr Cr
2020
june 1 Beginning balance √
4 j1 Rp18,000,000
 No: 110
Balance

Rp26,000,000
Rp41,000,000
Rp38,375,000
Rp20,375,000
Rp6,620,000
Rp7,070,000
Rp10,220,000
Rp7,595,000
Rp11,645,000
Rp4,145,000
Rp22,545,000
Rp15,045,000
Rp14,245,000

No: 111
Balance

Rp18,250,000

No: 112
Balance

Rp8,100,000
Rp13,350,000

No: 113
Balance
 Rp8,250,000

No: 114
Balance

No: 120
Balance

No: 121
Balance

No: 121.1
Balance

No: 122
Balance

Rp135,000,000

No: 122.1
Balance

-Rp12,000,000

No: 123
Balance
Rp9,000,000
Rp24,000,000

No: 123.1
Balance

-Rp1,500,000

No: 124
Balance

Rp37,500,000

No: 124.1
Balance

-Rp7,500,000

No: 210
Balance

-Rp18,000,000
-Rp20,625,000
-Rp35,625,000
-Rp33,000,000
-Rp25,500,000
-Rp18,000,000

No: 211
Balance

-Rp1,350,000
-Rp1,800,000
-Rp450,000
Rp0

No: 212
 Balance

-Rp13,500,000
Rp0

No: 213
Balance

No: 214
Balance

-Rp255,000
Rp0

No: 220
Balance

-Rp51,000,000

No: 310
Balance

-Rp90,000,000
-Rp105,000,000

No: 320
Balance

-Rp46,995,000

No: 330
Balance
 Rp800,000

No: 340
Balance

No: 410
Balance

-Rp4,500,000
-Rp9,000,000
-Rp27,400,000

No: 510
Balance

No: 511
Balance

No: 512
Balance
No: 513
Balance

No: 514
Balance

No: 515
Balance

No: 516
Balance

No: 517
Balance

No: 518
Balance
 No: 519
Balance

No: 520
Balance

Rp18,000,000
 extreme co
income statement
for the month end , 30 june 2019

revenue :
service revenue Rp27,400,000
total revenue Rp27,400,000

expense :
rent expense Rp1,500,000
insurance expense Rp750,000
supplies expense Rp4,995,000
depreciation expense - machine Rp312,500
depreciation expense - equipment Rp200,000
depcreciation expense - vehicle Rp1,125,000
utilities expense Rp1,800,000
salaries expense Rp13,500,000
interest expense Rp255,000
total expense -Rp24,437,500
net income Rp2,962,500
 extreme co
retained earnings statement
for the month end , 30 june 2019

retained earnings , 30 june 2019 Rp46,995,000

add : net income Rp2,962,500

less : dividen Rp800,000
Rp2,162,500

retained earnings , 30 june 2019 Rp49,157,500

 extreme co
statement of financial position
30 june 2019

Assets
property , plant and equipment :
machine Rp37,500,000
accumulated depreciation - machine -Rp7,812,500 Rp29,687,500
Equipment Rp24,000,000
Accumulated depreciation-equipment -Rp1,700,000 Rp22,300,000
Vehicle Rp135,000,000
Accumulated depreciation-vehicle -Rp13,125,000 Rp121,875,000
total property , plant and equipment

current asset :
Prepaid insurance Rp7,500,000
prepaid rent Rp16,500,000
supplies Rp8,355,000
account receivable Rp18,250,000
cash Rp14,245,000
current asset :
total assets

Liabilities and Equity

Equity
Share capital-ordinary Rp105,000,000
Retained earnings Rp49,157,500
total equity Rp154,157,500
Liabilities
Accounts payable Rp18,000,000
Salary payable Rp13,500,000
interest payable Rp255,000
bank loan Rp51,000,000
utilities payable Rp1,800,000
total liabilities Rp84,555,000
total liabilities + equity
Rp173,862,500

Rp64,850,000
Rp238,712,500

Rp238,712,500
 extreme co
closing entries
june 30 2019

date account titles ref debit credit

2019
june 30 service revenue Rp27,400,000
june 30 income summary Rp27,400,000
income summary Rp24,437,500
rent expense Rp1,500,000
insurance expense Rp750,000
supplies expense Rp4,995,000
depreciation expense - machine Rp312,500
depreciation expense - equipment Rp200,000
depcreciation expense - vehicle Rp1,125,000
utilities expense Rp1,800,000
salaries expense Rp13,500,000
interest expense Rp255,000
june 30 income summary Rp2,962,500
retained earnings Rp2,962,500
june 30 retained earnings Rp800,000
dividens Rp800,000