RM.

MUSIC
BUSINESS TRANSACTIONS AND THE ACCOUNTING EQUATION
2016 ASSETS

DATE CASH A/R SUPPLIES =

1-Jun Rp 4,000,000.00
Rp 4,000,000.00
2-Jun Rp 3,500,000.00
Rp 7,500,000.00
2-Jun -Rp 800,000.00
Rp 6,700,000.00
4-Jun Rp 350,000.00
Rp 6,700,000.00 Rp 350,000.00
6-Jun -Rp 500,000.00
Rp 6,200,000.00 Rp 350,000.00
8-Jun -Rp 675,000.00
Rp 5,525,000.00 Rp 350,000.00
12-Jun -Rp 350,000.00
Rp 5,175,000.00 Rp 350,000.00
13-Jun -Rp 100,000.00
Rp 5,075,000.00 Rp 350,000.00
16-Jun Rp 300,000.00
Rp 5,375,000.00 Rp 350,000.00
22-Jun Rp 1,000,000.00
Rp 5,375,000.00 Rp 1,000,000.00 Rp 350,000.00
25-Jun Rp 500,000.00
Rp 5,875,000.00 Rp 1,000,000.00 Rp 350,000.00
29-Jun -Rp 240,000.00
Rp 5,635,000.00 Rp 1,000,000.00 Rp 350,000.00
30-Jun Rp 900,000.00
Rp 6,535,000.00 Rp 1,000,000.00 Rp 350,000.00
30-Jun -Rp 400,000.00
Rp 6,135,000.00 Rp 1,000,000.00 Rp 350,000.00
30-Jun -Rp 300,000.00
Rp 5,835,000.00 Rp 1,000,000.00 Rp 350,000.00
30-Jun -Rp 180,000.00
Rp 5,835,000.00 Rp 1,000,000.00 Rp 170,000.00
30-Jun -Rp 415,000.00
Rp 5,420,000.00 Rp 1,000,000.00 Rp 170,000.00
30-Jun -Rp 1,000,000.00
Rp 4,420,000.00 Rp 1,000,000.00 Rp 170,000.00
30-Jun -Rp 500,000.00
Rp 3,920,000.00 Rp 1,000,000.00 Rp 170,000.00
TOTAL Rp 5,090,000.00 =
 RM.MUSIC TOPIK 1 RM MUSIC
ONS AND THE ACCOUNTING EQUATION
LIABILITIES OWNER'S EQUITY

A/P + RM.CAPITAL
Rp 4,000,000.00
Rp 4,000,000.00
Rp 3,500,000.00 FEES EARNED
Rp 7,500,000.00
-Rp 800,000.00 RENT EXPENSE OF OFFICE
Rp 6,700,000.00
Rp 350,000.00
Rp 350,000.00 Rp 6,700,000.00
-Rp 500,000.00 ADVERTISING EXPENSE
Rp 350,000.00 Rp 6,200,000.00
-Rp 675,000.00 RENT EXPENSE OF EQUIPMENT
Rp 350,000.00 Rp 5,525,000.00
-Rp 350,000.00 MUSIC EXPENSE
Rp 350,000.00 Rp 5,175,000.00
-Rp 100,000.00
Rp 250,000.00 Rp 5,175,000.00
Rp 300,000.00 FEES EARNED
Rp 250,000.00 Rp 5,475,000.00
Rp 1,000,000.00 FEES EARNED
Rp 250,000.00 Rp 6,475,000.00
Rp 500,000.00 FEES EARNED
Rp 250,000.00 Rp 6,975,000.00
-Rp 240,000.00 MUSIC EXPENSE
Rp 250,000.00 Rp 6,735,000.00
Rp 900,000.00 FEES EARNED
Rp 250,000.00 Rp 7,635,000.00
-Rp 400,000.00 SALARIES EXPENSE
Rp 250,000.00 Rp 7,235,000.00
-Rp 300,000.00 UTILITIES EXPENSE
Rp 250,000.00 Rp 6,935,000.00
-Rp 180,000.00 SUPPLIES EXPENSE
Rp 250,000.00 Rp 6,755,000.00
-Rp 415,000.00 OTHER EXPENSE
Rp 250,000.00 Rp 6,340,000.00
-Rp 1,000,000.00 MUSIC EXPENSE
Rp 250,000.00 Rp 5,340,000.00
-Rp 500,000.00 RIKI DRAWING
Rp 250,000.00 + Rp 4,840,000.00
Rp 5,090,000.00
TOPIK 1 RM MUSIC
 RM.MUSIC
INCOME STATEMENT
FOR THE MONTH ENDED JUNY 30,2016
Rp. Rp.
Fees Earned Rp 6,200,000.00
Operating Expense:
Rent Expense Of Office Rp 800,000.00
Rent Expense Of Equipment Rp 675,000.00
Advertising Expense Rp 500,000.00
Music Expense Rp 1,590,000.00
Supplies Expense Rp 180,000.00
Salaries Expense Rp 400,000.00
Utilities Expense Rp 300,000.00
Miscellaneous Expense Rp 415,000.00
Total Operating Expense Rp 4,860,000.00
Net Income Rp 1,340,000.00

RM.MUSIC
STATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED JUNY 30,2016
Rp. Rp.
RM.Music Capital,Juny 1,2016 (Beginning Capital) Rp 4,000,000.00
Net Income for the month Rp 1,340,000.00
Less Drawing -Rp 500,000.00
Increase in Owner's Equity Rp 840,000.00
RM.Music Capital,Juny 30,2016 (Ending Capital) Rp 4,840,000.00

RM.MUSIC
STATEMENT FINANCIAL POSITION
PER JUNY 30,2016

Assets Rp. Liabilities

Cash Rp 3,920,000.00 Account Payable
Accounts Receivable Rp 1,000,000.00
Supplies Rp 170,000.00 Owner's Equity
RM.Music Capital
Total Liabilities and
Total Assets Rp 5,090,000.00 Owner's Equity

RM.MUSIC
STATEMENT OF CASH FLOWS
FOR THE MONTH ENDED JUNY 30,2016
Cash flow from operating activities Rp. Rp.
Cash received from customers Rp 5,200,000.00
Deduct cash payment for expenses and -Rp 4,780,000.00
payment to creditor
Net cash flow from operating activities: Rp 420,000.00
Cash flow from investing activities
Cash payment for acquisition of Euipment
Cash flow from financing activities :
Cash received as owner's investement Rp 4,000,000.00
Deduct cash with drawal by owner -Rp 500,000.00
Net cash flow from financing activities Rp 3,500,000.00
Net cash flow and Juny 30,2016 cash balance Rp 3,920,000.00

Penjelasan Statement of Cash Flow

1.Cash Received From Customers
(Kas yang diterima dari Pelanggan) meliputi :
Transaksi pada tanggal 02 Juni
Transaksi pada tanggal 16 Juni
Transaksi pada tanggal 25 Juni
Transaksi pada tanggal 30 Juni

2.Deduct Cash Payment for Expenses and Payment to Creditors

(Pembayaran semua beban dan Pembayaran Utang ke Kreditur meliputi :
Rent Expense of office
Advertising Expense
Equipment Rent Expense
Music Expense
Salaries Expense
Utilities Expense
Miscellanious Expense

Payable Expense

3.Cash Received as Owner's Investment

(Kas yang diterima dari pemilik sebesar Rp.4.000.000) Setoran Awal pada tanggal 01 Juni

4.Deduct Cash Withdrawal by Owner

(Penarikan kas oleh pemilik pada tanggal 30 Juni Sebesar Rp.500.000)
 Rp.
Rp 250,000.00

Rp 4,840,000.00

Rp 5,090,000.00
3,500,000
300,000
500,000
900,000
5,200,000

800,000
500,000
675,000
1,590,000
400,000
300,000
415,000
4,680,000
415,000 (Transaksi pada tanggal 13 juni)
4,780,000
 RM MUSIC
ANALYZING TRANSACTIONS
PER JUNI 2016

01-Jun RM Music menyetorkan Rp 4.000.000

Cash ® Assets + Dr Jun-01 Cash Rp 4,000,000.00
RM. Capital ® Equity + Cr RM capital
(invesment cas in music)
02-Jun menerima Rp 3.500.000 daro stasion lokal
Cash ® Asset + Dr Jun-02 Cash Rp 3,500,000.00
Fees earned ® Revenue + Cr Fees earned

02-Jun membayar Rp 800.000 untuk sewa kantor

Rent exp ® Expense + Dr Jun-02 Rent expense Rp 800,000.00
Cash ® Assets - Cr Cash

04-Jun membeli perlengkapan sebesar Rp 350.000 dan membayar Rp 100.000 sisanya dibayar 5 Juli 2016
Supplies ® Assets + Dr Jun-04 Supplies Rp 350,000.00
A/P ® Liabilities Cr Account Payble

06-Jun membayar Iklan Rp 500.000

Adv. Exp ® Expense + Dr Jun-06 Advertising Expense Rp 500,000.00
Cash ® Assets - Cr Cash

08-Jun menyewa peralatan Rp 675.000

Equipment ® Assets + Dr Jun-08 Equipment Rp 675,000.00
Cash ® Assets - Cr Cash

12-Jun membayar beban musik Rp 350.000

Music Exp ® Expense + Dr 12-Jun Music Expense Rp 350,000.00
Cash ® Assets - Cr Cash

13-Jun membayar utang ke Toko Dian Rp 100.000

A/P ® Liabilities - Dr Jun-13 Account Payble Rp 100,000.00
Cash ® Assets - Cr Cash

16-Jun menerima honor Rp 300.000

Cash ® Assets + Dr Jun-16 Cash Rp 300,000.00
Fees earned ® Revenue + Cr Fees Earned

22-Jun menerima uang dari pesta pernikahan Rp 1.000.000

Cash ® Assets + Dr Jun-22 Cash Rp 1,000,000.00
Fees earned ® Revenue + Cr Fees Earned

25-Jun menerima uang Rp 500.000

Cash ® Assets + Dr Jun-25 Cash Rp 500,000.00
Fees earned ® Revenue + Cr Fees Earned

29-Jun membayar beban musik Rp 240.000

Music Exp ® Expense + Dr Jun-29 Music Expense Rp 240,000.00
Cash ® Assets - Cr Cash

30-Jun menerima uang Rp 900.000

Cash ® Assets + Dr Jun-30 Cash Rp 900,000.00
Fees earned ® Revenue + Cr Fees Earned

30-Jun membayar gaji resepsionis Rp 400.000

Sal. Exp ® Expense + Dr Jun-30 Salaris Expense Rp 400,000.00
Cash ® Assets - Cr Cash

30-Jun membayar utilitis Rp 300.000

Utilit Exp ® Expense + Dr Jun-30 Utilitis Expense Rp 300,000.00
Cash ® Assets - Cr Cash

Supplies Exp. ® Expense + Dr Jun-30 Supplies Expense Rp 180,000.00

Supplies Exp. ® Assets - Cr Supplies Expense

30-Jun membayar beban lain-lain Rp 415. 000

Other. Exp ® Expense + Dr Jun-30 Other Expense Rp 415,000.00
Cash ® Assets - Cr Cash

30-Jun membayar beban musik Rp 1.000.000

Music. Exp ® Expense + Dr Jun-30 Music Expense Rp 1,000,000.00
Cash ® Assets - Cr Cash

30-Jun menarik secara tunai untuk keperluan pribadi Rp. 500.000

Drawing ® Capital- Dr Jun-30 RM Drawing Rp 500,000.00
Cash ® Assets- Cr Cash
 RM MUSIC
GENERAL JOURNAL

DATE DESCRIPTION Post. Ref DEBIT

Rp 4,000,000.00 1-Jun Cash Rp 4,000,000.00
Capital
2-Jun Cash Rp 3,500,000.00
Fees Earned
Rp 3,500,000.00 2-Jun Rent Expense Rp 800,000.00
Cash
4-Jun Supplies Rp 350,000.00
Cash
Rp 800,000.00 6-Jun Advertising Expense Rp 500,000.00
Cash
bayar 5 Juli 2016 8-Jun Equipment Rp 675,000.00
Cash
Rp 350,000.00 12-Jun Music Expense Rp 350,000.00
Cash
13-Jun Account Payble Rp 100,000.00
Cash
Rp 500,000.00 16-Jun Cash Rp 300,000.00
Fees Earned
22-Jun Cash Rp 1,000,000.00
Fees Earned
Rp 675,000.00 25-Jun Cash Rp 500,000.00
Fees Earned
29-Jun Music Expense Rp 240,000.00
Cash
Rp 350,000.00 30-Jun Cash Rp 900,000.00
Fees Earned
30-Jun Music Expense Rp 400,000.00
Cash
Rp 100,000.00 30-Jun Utiliti Expense Rp 300,000.00
Cash
30-Jun Supplies expense Rp 180,000.00
supplies
30-Jun Other Expense Rp 415,000.00
Cash
Rp 300,000.00 30-Jun Music Expense Rp 1,000,000.00
Cash
30-Jun RM Drawing Rp 500,000.00
Cash
Rp 1,000,000.00 Total Rp 16,010,000.00

Rp 500,000.00

Rp 240,000.00

Rp 900,000.00

Rp 400,000.00

Rp 300,000.00

Rp 180,000.00

Rp 415,000.00

Rp 1,000,000.00

Rp 500,000.00
 KREDIT

Rp 4,000,000.00

Rp 3,500,000.00

Rp 800,000.00

Rp 350,000.00

Rp 500,000.00

Rp 675,000.00

Rp 350,000.00

Rp 100,000.00

Rp 300,000.00

Rp 1,000,000.00

Rp 500,000.00

Rp 240,000.00

Rp 900,000.00

Rp 400,000.00

Rp 300,000.00

Rp 180,000.00

Rp 415,000.00

Rp 1,000,000.00

Rp 500,000.00
Rp 16,010,000.00
 TOPIK 2
RM MUSIC
GENERAL JURNAL

Post
DATE DESCRIPTION REF DEBIT
1-Jul Cash Rp 5,000,000
Capital
1-Jul rent Expense office Rp 1,700,000
Cash
1-Jul prepaid insurance Rp 2,700,000
Cash
2-Jul account recevaible Rp 1,000,000.00
Fees earned
3-Jul cash Rp 7,200,000.00
unearned revenue
3-Jul accoun payable Rp 250,000
Cash
4-Jul other expense Rp 900,000
cash
5-Jul office equpment Rp 7,500,000
account payable
8-Jul advertising expense Rp 200,000
cash
11-Jul cash Rp 1,000,000
fees earned
13-Jul rent expense of equipment Rp 700,000
cash
14-Jul saleries expense Rp 1,200,000
cash

Rp 29,400,000.00
 GENERAL JOURNAL

Date
Description post ref debit kredit
### Cash Rp 2,000,000
Fees earned Rp 2,000,000
### supplies Rp 850,000
Account payable Rp 850,000
### Music Expense Rp 620,000
Cash Rp 620,000
### advertising expense Rp 800,000
Cash Rp 800,000
### Cash Rp 750,000
account recevaible Rp 1,750,000
fees earned Rp 2,500,000
### utulities expense Rp 915,000
cash Rp 915,000
### salaries expense Rp 1,200,000
cash Rp 1,200,000
### other expense Rp 540,000
Cash Rp 540,000
### cash Rp 500,000
account recevaible Rp 1,000,000
fees earned Rp 1,500,000
### cash Rp3,000,000
fees earned Rp 3,000,000
### music expense Rp 1,400,000
Cash Rp 1,400,000
### drawing Rp 1,250,000
cash Rp 1,250,000
 RM MUSIC
GENERAL JURNAL

KREDIT post
Date Description REF debit
Rp 5,000,000 16-Jul Cash Rp 2,000,000
Fees earned
Rp 1,700,000 18-Jul supplies Rp 850,000
Account payable
Rp 2,700,000 21-Jul Music Expense Rp 620,000
Cash
Rp 1,000,000.00 22-Jul advertising expense Rp 800,000
Cash
Rp 7,200,000 23-Jul Cash Rp 750,000
account recevaible Rp 1,750,000
Rp 250,000 fees earned
27-Jul utulities expense Rp 915,000
Rp 900,000 cash
28-Jul salaries expense Rp 1,200,000
Rp 7,500,000 cash
29-Jul other expense Rp 540,000
Rp 200,000 Cash
30-Jul cash Rp 500,000
Rp 1,000,000 account recevaible Rp 1,000,000
fees earned
Rp 700,000 31-Jul cash Rp3,000,000
fees earned
Rp 1,200,000 31-Jul music expense Rp 1,400,000
Cash
Rp 29,000,000.00 31-Jul drawing Rp 1,250,000
cash

Rp 16,756,000
 RM MUSIC
GENERAL JOURNAL

DATE DESCRIPTION Post. Ref DEBIT KREDIT

1-Jul Cash Rp 5,000,000
Capital Rp 5,000,000
1-Jul rent Expense office Rp 1,700,000
Cash Rp 1,700,000
1-Jul prepaid insurance Rp 2,700,000
Cash Rp 2,700,000
2-Jul account recevaible ###
Fees earned Rp 1,000,000.00
3-Jul cash ###
unearned revenue Rp 7,200,000
3-Jul accoun payable Rp 250,000
Cash Rp 250,000
4-Jul other expense Rp 900,000
cash Rp 900,000
5-Jul office equpment Rp 7,500,000
account payable Rp 7,500,000
8-Jul advertising expense Rp 200,000
cash Rp 200,000
11-Jul cash Rp 1,000,000
fees earned Rp 1,000,000
13-Jul rent expense of equipment Rp 700,000
cash Rp 700,000
14-Jul saleries expense Rp 1,200,000
cash Rp 1,200,000
AL

kredit

Rp 2,000,000

Rp 850,000

Rp 620,000

Rp 800,000

Rp 2,500,000

Rp 915,000

Rp 1,200,000

Rp 540,000

Rp 1,500,000

Rp 3,000,000

Rp 1,400,000

Rp 1,250,000

Rp 16,756,000
 LEDGER
RM MUSIC

jurnal kas no account 11

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 3,920,000
1-juli 5,000,000 8,920,000
1-juli 1,750,000 7,170,000
1-juli 2,700,000 4,470,000
2-JULI 1,000,000 5,470,000
3-JULI 7,200,000 12,670,000
3-JULI 250,000 12,420,000
4-JULI 900,000 11,520,000
8-JULI 200,000 11,320,000
11-JULI 1,000,000 12,320,000
13-JULI 700,000 11,620,000
14-JULI 1,200,000 10,420,000
16-JULI 2,000,000 12,420,000
21-JULI 620,000 11,800,000
22-JULI 800,000 11,000,000
23-JULI 750,000 11,750,000
27-JULI 915,000 10,835,000
28-JULI 1,200,000 9,635,000
29-JULI 540,000 9,095,000
30-JULI 500,000 9,595,000
31-JULI 3,000,000 12,595,000
31-JULI 1,400,000 11,195,000
31-JULI 1,250,000 9,945,000

akun office equipment no account 17

ref saldo
tanggal ket post debit kredit debit kredit
2016
5-juli 7,500,000 7,500,000

akun unearned revenue no account 23

 ref saldo
tanggal ket post debit kredit debit kredit
2016
3-juli 7,200,000

akun Rm drawing no account 32

ref saldo
tanggal ket post debit kredit debit kredit
206
1-Jul saldo 500,000
31-juli 1,250,000 1,750,000

akun salaries expense no account 50

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 400,000
14-juli 1,200,000 1,600,000
28-juli 1,200,000 2,800,000

akun rent expense of aquipment no account 52

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 675,000
13-juli 700,000 1,375,000

akun music expense no account 54

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 1,590,000
21-juli 620,000 2,210,000
31-juli 1,400,000 3,610,000

akun other expense no account 59

ref saldo
tanggal ket post debit kredit debit kredit
 2016
1-juli saldo 415,000
4-juli 900,000 1,315,000
29-juli 540,000 1,855,000
 LEDGER
RM MUSIC

jurnal account recevaible no account 12

ref saldo
tanggal ket Post debit kredit debit kredit
2016
1-juli saldo 1,000 ,000
2-juli 1,000,000
23-juli 1,750,000 1,750,000
30-juli 1,000,000 2,750,000

akun suppilies no account 14

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 170,000
18-juli 850,000 1,020,000

akunprepaid insurance no account 15

ref saldo
tanggal ket post debit kredit debit kredit
2160
1-juli 2,700,000 2,700,000

akun account payable no account 21

ref salldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 250,000
3-juli 250,000 0
5-juli 7,500,000 7,500,000
18-juli 850,00 8,350,000

akun RM capital no account 31

 ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 4,000,000
1-juli 5,000,000 9,000,000

akun fees earned no account 41

ref saldo
tanggal ket pot debit kredit debit kredit
2016
1-juli saldo 6,200,000
11-juli 1,000,000 7,200,000
16-juli 2,000,000 9,200,000
23-juli 2,500,000 11,700,000
30-juli 1,500,000 13,200,000
31-juli 3,000,000 16,200,000

akun rent office expense no account 51

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 800,000
1-juli 1,750,000 2,550,000

akun utilitas expense no account 53

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 300,000
27-juli 915,000 1,215,000

akun advertising no account 55

ref saldo
tanggal ket post debit kredit debit kredit
2016
1-juli saldo 500,000
8-juli 200,000 700,000
22-juli 800,000 1,500,000

akun supplies expense no account 56

ref saldo
tanggal ket debit kredit
 tanggal ket post debit kredit debit kredit
2016
1-juli saldo 180,000
 RM MUSIC
TRIAL BALANCE BEFORE ADJUSMENT
JULY 31,2016
SALDO SALDO
DEBIT KREDIT
CASH RP 9,945,000
ACCOUNT RECEVAIBLE RP 2,750,000
SUPPILIES RP 1,020,000
PREPAID INSURANCE RP 2,700,000
OFFICE EQUIPMENT RP 7,500,000
ACCOUNT PAYABLE RP 8,350,000
UNEARNED REVENUE RP 7,200,000
RM CAPITAL RP 9,000,000
RM DRAWING RP 1,750,000
FEES EARNED
SALARIES EXPENSE RP 2,800,000
RENT EXPENSE OF OFFIICE RP 2,550,000
RENT EXPENSE EQUIPMENT RP1,375,000
UTILITIES EXPENSE RP 1,215,000
MUSIC EXPENSE RP 3,610,000
ADVERTISING EXPENSE RP 1,500,000
SUPPLIES EXPENSE RP 180,000
OTHER EXPENSE RP 1,855,000
RP 40,750,000 RP 40,750,000