SALON INDAH

GENERAL JOURNAL
DATE ACCOUNT NAME REF DEBIT (RP)
2008 1 CASH 7.500.000,00
DEC NURI'S EQUITY
(Recording to nuri's quity)
2 EQUIPMENT 2.300.000,00
CASH
(Recording to equipment)
3 SUPPLIES 700.000,00
ACCOUNT PAYABLE
(Recording to supplies)
5 PREPAID RENT 750.000,00
CASH
(Recording to prepaid rent)
7 CASH 750.000,00
SALON REVENUE
RENT REVENUE
(Recording to rent revenue)
9 CASH 3.000.0000,00
BANK DEBT
(Recording to bank debt)
20 SALARIES EXPENSES 350.000,00
ELECTRICITY EXPENSES 150.000,00
MISCELLANEOUS EXPENSES 100.000,00
CASH
(Recording to micchellaneous expenses)
23 CASH 450.000,00
SALON REVENUE
(Recording to salon revenue)
25 ACCOUNT PAYABLE 250.000,00
CASH
(Recording to account payable)
27 ACCOUNT RECEIVABLE 300.000,00
SALON REVENUE
(Recording to salon revenue)
29 PRIVE 100.000,00
CASH
(Recording to prive)
30 PREPAID INSURANCE 150.000,00
CASH
(Recording to prepaid insurance)
31 ACCOUNT RECEIVABLE 200.000,00
SALON REVENUE
(Recording to salon revenue)
JUMLAH 17.050.000,00
 RECAPITALIZITION FOR GENERAL JOURNAL
SALON INDAH
KREDIT (RP) RECAPITALIZITION
ACCOUNT,S OF DEBIT
7.500.000,00 NO.ACC ACCOUNT NAME AMOUNT (Rp) NO.ACC
100 CASH 11.700.000,00 100
101 ACCOUNT RECEIVABLE 500.000,00 200
2.300.000,00 102 SUPPLIES 700.000,00 210
104 PREPID RENT 750.000,00 300
106 PREPAID INSURANCE 150.000,00 400
700.000,00 110 EQUIPMENT 2.300.000,00 402
200 ACCOUNT PAYABLE 250.000,00
305 PRIVE 100.000,00
750.000,00 501 SALARIES EXPENSES 350.00,00
502 ELECTRITY EXPENSES 150.000,00
510 MISCHELLANEOUS EXPENSES 100.000,00
350.000,00 Rp.17.050.00
400.000,00

3.000.000,00

600.000,00

450.000,00

250.000,00

300.000,00

100.000,00

150.000,00

200.000,00
17.050.000,00
OR GENERAL JOURNAL
N INDAH
ALIZITION
ACCOUNT,S OF KREDIT
ACCOUNT NAME AMOUNT (Rp)
CASH 4.150.000,00
ACCOUNT PAYABLE 700.000,00
BANK DEBT 3.000.000
NURI'S EQUITY 7.500.000
SALON REVENUE 1.300.000
RENT REVENUE 400.000,00

RP.17.050.000
 SALON INDAH
GENERAL LEDGER
ACCOUNT : CASH GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
DEC 1 Recording to nuri's equity GJ - 1 7.500.000,00
2 Recording to equipment GJ - 1
5 Recording to prepaid rent GJ - 1
7 Recording to rent revenue GJ - 1 750.000,00
9 Recording to bank debt GJ - 1 3.000.000,00
20 Recording to micchellaneous expenses GJ - 1
23 Recording to salon revenue GJ - 1 450.000,00
25 Recording to account payable GJ - 1
29 Recording to prive GJ - 2
30 Recording to prepaid insurance GJ - 2

ACCOUNT : ACCOUNT RECEIVABLE GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
27 Recording to salon revenue GJ - 1 300.000,00
31 Recording to salon revenue GJ - 2 200.000,00

ACCOUNT : SUPPLIES GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
3 Recording to supplies GJ - 1 700.000,00

ACCOUNT : PREPAID RENT GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
5 Recording to prepaid rent GJ - 1 750.000,00

ACCOUNT : PREPAID INSURANCE GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
30 Recording to prepaid insurance GJ - 2 150.000,00

ACCOUNT : EQUIPMENT GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
 2008 1 Balance
2 Recording to equipment GJ - 1 2.300.000,00

ACCOUNT : ACCOUNT PAYABLE GENERAL LEDGER

REF DEBIT (Rp)

DATE DESCRIPTION
2008 1 Balance
3 Recording to supplies GJ - 1
25 Recording to account payable GJ - 1 250.000,00
 AH TRIAL B
DGER DESEMB
ENERAL LEDGER ACCOUNT NUMBER: 100 NO.ACC
BALANCE 100
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp) 101
102
7.500.000,00 103
2.300.000,00 5.200.000,00 106
750.000,00 4.450.000,00 111
5.200.000,00 110
8.200.000,00 200
600.000,00 7.600.000,00 202
8.050.000,00 210
250.000,00 7.800.000,00 300
100.000,00 7.700.000,00 305
150.000,00 7.550.000,00 350
400
ENERAL LEDGER ACCOUNT NUMBER: 101 402
BALANCE 501
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp) 502
503
300.000,00 504
500.000,00 505
506
ENERAL LEDGER ACCOUNT NUMBER: 102 510
BALANCE TOTAL
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp)

700.000,00

ENERAL LEDGER ACCOUNT NUMBER: 103

BALANCE
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp)

750.000,00

ENERAL LEDGER ACCOUNT NUMBER: 104

BALANCE
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp)

150.000,00

ENERAL LEDGER ACCOUNT NUMBER: 110

BALANCE
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp)
 2.300.000,00

ENERAL LEDGER ACCOUNT NUMBER : 200

BALANCE
CREDIT (Rp)
DEBIT (Rp) CREDIT (Rp)

700.000,00 700.000,00
450.000,00
 TRIAL BALANCE
DESEMBER 31,2008
ACCOUNT NAME DEBIT (Rp) CREDIT (Rp)
CASH 7.550.000,00
ACCOUNT RECEIVABLE 500.000,00
SUPPLIES 700.000,00
PREPAID RENT 750.000,00
PREPAID INSURANCE 150.000,00
ACCUM DEP OF EQUIPMENT
EQUIPMENT 2.300.000,00
ACCOUNT PAYABLE 450.000,00
INTEREST PAYABLE
BANK DEBT 3.000.000,00
NURI'S EQUITY 7.500.000,00
PRIVE 100.000,00
INCOME SUMMARY
SALON REVENUE 1.300.000,00
RENT REVENUE 400.000,00
SALARY EXPENSE 350.000,00
ELECTRICITY EXPENSE 150.000,00
SUPPLIES EXPENSE
RENT EXPENSE
DEP EXP OF EQUIPMENT
INTEREST EXPENSES
MISCHELLANEOUS EXPENSE 100.000,00
TOTAL 12.650.000,00 12.650.000,00
TANGGAL KETERANGAN REF DEBET KREDIT
2008 Rp Rp
31-Dec