ANGGUN BEAUTY SALON

CASH RECEIPT JOURNAL

DECEMBER, 2007
PAGE : 01
DEBIT CREDIT
DATE NO.PROOF ACCOUNT AND EXPLANATION REF MISCELLANEOUS
CASH SERVICE REVENUE ACCOUNT RECEIVABLE
ACCOUNT REF AMOUNT
2007
DEC 7 CRP 001/12 Paid to the order of service revenue
for provided beauty salon service to Rp 2,250,000.00 Rp 2,250,000.00 - - -
customer

10 CRP 002/12
Paid to the order of account
receiveble of Mrs.Wijaya on Rp 1,500,000.00 - Rp 1,500,000.00 - -
November 2007
14 CRP 003/12
Paid to the order of service revenue
for provided beauty salon service to Rp 2,550,000.00 Rp 2,550,000.00 - - -
customer
26 CRP 004/12
Paid to the order of account
receivable from Mrs.Wulan, Rp 4,500,000.00 - Rp 4,500,000.00 - -
inv/001/12

TOTAL Rp 10,800,000.00 Rp 4,800,000.00 Rp 6,000,000.00

111 411 121

RECAPITULATION
NO. ACCOUNT DEBIT CREDIT
111 Rp 10,800,000.00
121 Rp 6,000,000.00
411 Rp 4,800,000.00
TOTAL Rp 10,800,000.00 Rp 10,800,000.00
 ANGGUN BEAUTY SALON
CASH PAYMENT JOURNAL
DECEMBER, 2007
PAGE : 01
DEBIT CREDIT
DATE NO.PROOF ACCOUNT AND EXPLANATION REF MISCELLANEOUS
ACCOUNT PAYABLE CASH
ACCOUNT AMOUNT
2007
DEC 3 CPP 001/12 Paid for Anisa's salaries on November 212
2007, check no.319 - Salaries payable Rp 500,000.00 Rp 500,000.00
16 CPP 002/12
Paid for account payable to Mustika Rp 2,000,000.00 - Rp 2,000,000.00
Store , check no.320
20 CPP 003/12
Paid for account payable to Jaya Rp 2,500,000.00 - Rp 2,500,000.00
Meubel Store , check no. 321
30 CPP 004/12
Paid for employee salaries on - Salaries expense Rp 2,000,000.00 Rp 2,000,000.00
december 2007, check no.322 512
31 CRP 005/12 Paid for refill petty cash on december 513 Service supplies expense Rp 300,000.00
2007, check no. 323 - Miscellaneous expense Rp 250,000.00 Rp 750,000.00
517
517 Miscellaneous expense Rp 200,000.00

TOTAL Rp 4,500,000.00 Rp 3,250,000.00 Rp 7,750,000.00

211 √ 111

RECAPITULATION
NO. ACCOUNT DEBIT CREDIT
111 Rp 7,750,000.00
211 Rp 4,500,000.00
212 Rp 500,000.00
512 Rp 2,000,000.00
513 Rp 300,000.00
517 Rp 450,000.00
TOTAL Rp 7,750,000.00 Rp 7,750,000.00
 ANGGUN BEAUTY SALON
GENERAL JOURNAL
DECEMBER, 2007

DATE NO. PROOF ACCOUNT AND EXPLANATION REF DEBIT

2007
DEC 2 Inv.12-009 Service Supplies 131 Rp 3,000,000.00
Account Payable 211 -
(Record of
17 Inv/001/12 Acount receivable 121 Rp 4,500,000.00
Service revenue 411 -
(Record of
TOTAL Rp 7,500,000.00

RECAPITULATION
NO. ACCOUNT
121
131
211
411

TOTAL
 PAGE : 01
CREDIT

-
Rp 3,000,000.00

-
Rp 4,500,000.00

Rp 7,500,000.00

RECAPITULATION
DEBIT CREDIT
Rp 4,500,000.00
Rp 3,000,000.00
Rp 3,000,000.00
Rp 4,500,000.00

Rp 7,500,000.00 Rp 7,500,000.00
 ANGGUN BEAUTY SALON
PETTY CASH
DECEMBER,2007

PERINCIAN PEMBAYARAN
DATE NO.PROOF EXPLANATION FUND PAID
SERVICE SUPPLIES EXPENSE MISCELLANEOUS EXPENSE
2007
DEC 1 - Balance Rp 1,500,000.00 - - -
8 VCH/001/12
Paid for laundry of HANDUKS and - -
WASHCLOTHS at Melia's Loundry Rp 300,000.00 Rp 300,000.00
12 VCH/002/12
Paid for stationary and office supplies - -
at Sahabat Store Rp 250,000.00 Rp 250,000.00
27 VCH/003/12
Paid for iuran kebersihan dan - -
keamanan lingkungan Rp 200,000.00 Rp 200,000.00

TOTAL Rp 1,500,000.00 Rp 750,000.00 Rp 300,000.00 Rp 450,000.00

 ANGGUN BEAUTY SALON
GENERAL JOURNAL (ADJUSMENT)
DECEMBER, 2007
PAGE : 01
DATE NO.PROOF EXPLANATION REF DEBIT CREDIT
 BALANCE SHEET
NO ACCOUNT
DEBIT CREDIT
 ANGGUN BEAUTY SALON
WORKSHEET
DECEMBER, 2007

ADJUSMENT T.B AFTER ADJUSMENT

DEBIT CREDIT DEBIT CREDIT
 PAGE : 01
LOSS AND PROFIT SUMMARY TRIAL BALANCE
DEBIT CREDIT DEBIT CREDIT
ANGGUN BEAUTY SALON
LOSS AND PROFIT SUMMARY
DECEMBER, 2007

REVENUE :

TOTAL REVENUE

EXPENSE

TOTAL EXPENSE
ANGGUN BEAUTY SALON
EQUITIES STATEMENT
DECEMBER, 2007

FIRST EQUITIES
 ANGGUN BEAUTY SALON
BALANCE SHEET
DECEMBER, 2007

ACTIVA PASIVA
NO. ACCOUNT AMOUNT NO. ACCOUNT
ACCOUNT ACCOUNT
CURRENT ASSETS : LIABILITIES :

AMOUNT :
LONG TERM LIABILITIES :

TOTAL CURRENT ASSETS :

FIXED ASSETS :

AMOUNT :
TOTAL LIABILITIES :
EQUITIES :

TOTAL FIXED ASSETS :

TOTAL ASSETS : TOTAL LIABILITIES :
PASIVA
AMOUNT
 ANGGUN BEAUTY SALON
GENERAL JOURNAL (REVERSING ENTERIES)
JANUARY, 2008

DATE NO. PROOF ACCOUNT AND EXPLANATION REF DEBIT

PAGE :
CREDIT
 ANGGUN BEAUTY SALON
TRIAL BALANCE AFTER CLOSING
DECEMBER, 2007

NUMBER TRIAL BALANCE AFTER CLOSING

ACCOUNT
ACCOUNT DEBIT CREDIT
 ANGGUN BEAUTY SALON
LEDGER
DECEMBER, 2007

NAME OF ACCOUNT : CASH

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 31 POSTING CRJ-01 Rp 10,800,000.00
31 POSTING CPJ-01 Rp 7,750,000.00

NAME OF ACCOUNT : PETTY CASH

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : ACCOUNT RECEIVABLE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 17 POSTING GJ-01 Rp 4,500,000.00
31 POSTING CRJ-01 Rp 6,000,000.00
NAME OF ACCOUNT : SERVICE SUPPLIES

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
2 POSTING GJ-01 Rp 3,000,000.00

NAME OF ACCOUNT : PREPAID RENT OF BUILDING

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : SERVICE EQUIPMENT

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
NAME OF ACCOUNT : ACC.DEP OF SERVICE EQUIPMENT

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : OFFICE EQUIPMENTS

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : ACC.DEP OF OFFICE EQUIPMENTS

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
NAME OF ACCOUNT : ACCOUNT PAYABLE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 2 POSTING GJ-01 Rp 3,000,000.00
31 POSTING CPJ-01 Rp 4,500,000.00

NAME OF ACCOUNT : SALARIES PAYABLE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 31 POSTING CPJ-01 Rp 500,000.00

NAME OF ACCOUNT : MRS. ANGGUN'S EQUITY

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
NAME OF ACCOUNT : SERVICE REVENUE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 17 POSTING GJ-01 Rp 4,500,000.00
31 POSTING CRJ-01 Rp 4,800,000.00

NAME OF ACCOUNT : INTERST REVENUE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : BUILDING RENT EXPENSE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
NAME OF ACCOUNT : SALARIES EXPENSE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 31 POSTING CPJ-01 Rp 2,000,000.00

NAME OF ACCOUNT : SERVICE SUPPLIES EXPENSE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 31 POSTING CPJ-01 Rp 300,000.00

NAME OF ACCOUNT : DEP.EXPENSE OF SERVICE EQUIPMENT

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
NAME OF ACCOUNT : DEP. EXPENSE OF OFFICE EQUIPMENTS

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : BANK CHARGE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -

NAME OF ACCOUNT : MISCELLANEOUS EXPENSE

DATE EXPLANATION REF DEBIT CREDIT

2007
NOP 30 BALANCE √ - -
DEC 31 POSTING CPJ-01 Rp 450,000.00
NAME OF ACCOUNT :

DATE EXPLANATION REF DEBIT CREDIT

NAME OF ACCOUNT :

DATE EXPLANATION REF DEBIT CREDIT

NAME OF ACCOUNT :

DATE EXPLANATION REF DEBIT CREDIT

 NO : 111
BALANCE
DEBIT CREDIT

Rp 15,000,000.00
Rp 25,800,000.00
Rp 18,050,000.00

NO : 112
BALANCE
DEBIT CREDIT

Rp 1,500,000.00

NO : 121
BALANCE
DEBIT CREDIT

Rp 5,510,000.00
Rp 10,010,000.00
Rp 4,010,000.00
 NO : 131
BALANCE
DEBIT CREDIT

Rp 6,000,000.00
Rp 9,000,000.00

NO : 141
BALANCE
DEBIT CREDIT

Rp 900,000.00

NO : 151
BALANCE
DEBIT CREDIT

Rp 17,000,000.00
 NO :152
BALANCE
DEBIT CREDIT

Rp 3,266,000.00

NO : 153
BALANCE
DEBIT CREDIT

Rp 4,000,000.00

NO :154
BALANCE
DEBIT CREDIT

Rp 1,518,000.00
 NO : 211
BALANCE
DEBIT CREDIT

Rp 10,424,000.00
Rp 13,424,000.00
Rp 8,924,000.00

NO : 212
BALANCE
DEBIT CREDIT

Rp 500,000.00
Rp -

NO : 311
BALANCE
DEBIT CREDIT

Rp 25,000,000.00
 NO : 411
BALANCE
DEBIT CREDIT

Rp 42,000,000.00
Rp 46,500,000.00
Rp 51,300,000.00

NO : 412
BALANCE
DEBIT CREDIT

Rp 500,000.00

NO : 511
BALANCE
DEBIT CREDIT

Rp 2,700,000.00
 NO : 512
BALANCE
DEBIT CREDIT

Rp 15,000,000.00
Rp 17,000,000.00

NO : 513
BALANCE
DEBIT CREDIT

Rp 13,000,000.00
Rp 13,300,000.00

NO : 514
BALANCE
DEBIT CREDIT

Rp 1,562,000.00
 NO : 515
BALANCE
DEBIT CREDIT

Rp 726,000.00

NO : 516
BALANCE
DEBIT CREDIT

Rp 110,000.00

NO : 517
BALANCE
DEBIT CREDIT

Rp 200,000.00
Rp 650,000.00
 NO :
BALANCE
DEBIT CREDIT

NO :
BALANCE
DEBIT CREDIT

NO :
BALANCE
DEBIT CREDIT
 ANGGUN BEAUTY SALON
TRIAL BALANCE
DECEMBER, 2007

NO. ACCOUNT NAME OF ACCOUNT DEBIT CREDIT

111 CASH Rp 18,050,000.00

112 PETTY CASH Rp 1,500,000.00
121 ACCOUNT RECEIVABLE Rp 4,010,000.00
131 SERVICE SUPPLIES Rp 9,000,000.00
141 PREPAID RENT OF BUILDING Rp 900,000.00
151 SERVICE EQUIPMENT Rp 17,000,000.00
152 ACC. DEP. OF SERVICE EQUIPMENT Rp 3,266,000.00
153 OFFICE EQUIPMENTS Rp 4,000,000.00
154 ACC. DEP. OF OFFICE EQUIPMENT Rp 1,518,000.00
211 ACCOUNT PAYABLE Rp 8,924,000.00
212 SALARIES PAYABLE Rp -
311 Mrs. ANGGUN'S EQUITY Rp 25,000,000.00
411 SERVICE REVENUE Rp 51,300,000.00
412 INTEREST REVENUE Rp 500,000.00
511 BUILDING RENT EXPENSE Rp 2,700,000.00
512 SALARIES EXPENSE Rp 17,000,000.00
513 SERVICE SUPPLIES EXPENSE Rp 13,300,000.00
514 DEP. EXP. OF SERVICE EQUIPMENT Rp 1,562,000.00
515 DEP. EXP. OF OFFICE EQUIPMENTS Rp 726,000.00
516 BANK CHARGE Rp 110,000.00
517 MISCELLANEOUSE EXPENSE Rp 650,000.00

TOTAL Rp 90,508,000.00 Rp 90,508,000.00

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