Nama: Ni Made Ari Kusuma Dewi

NIM: 20102109
Kelas: ADH D/1

Hotel: MAH Bali

ADJUSMENT ENTRY
Periode : October 2014
Pages : 1
Date Description Acc No Debit Credit
2014 ----------ADJ X-1----------
Oct 31 Cost of Food Sale 520 Rp 3,200,000
Food Inventory 131 Rp 3,200,000
(Penggunaan bahan makanan
pada bulan Oktober 2014)
----------ADJ X-2----------
31 Cost of Beverage Sale 521 Rp 3,000,000
Beverage Inventory 132 Rp 3,000,000
(Penggunaan bahan minuman
pada bulan Oktober 2014)
----------ADJ X-3----------
31 Deprectiation & Amortization 750 Rp 15,625,000
Accumulated Depreciation 169 Rp 15,625,000
(Penyusutan bangunan, mesin
dan kendaraan untuk bulan
Oktober 2014)
----------ADJ X-4----------
Administrative and General
31 Expenses 612 Rp 85,000
Allowance for Doubtful
Acoount 124 Rp 85,000
(Penyisihan piutang ragu-ragu
5% x 20.400.000)
Amount Rp 21,910,000 Rp 21,910,000
Nama: Ni Made Ari Kusuma Dewi
NIM: 20102109
Kelas: ADH D/1

Hotel: MAH Bali

Trial Balance
Acc No Account Name
D C
111 Cash Rp 1,050,000
121 Account Receivable Rp 20,400,000
124 Allowance for Doubtful Accounts
131 Food Inventory Rp 4,100,000
132 Beverage Inventory Rp 3,950,000
161 Land Rp 1,130,000,000
162 Building Rp 1,000,000,000
163 Machinery and Equipment Rp 500,000,000
164 Vehicles Rp 300,000,000
169 Accumulated Depreciation
211 Account Payable Rp 6,650,000
251 Long Term Debt Rp 650,000,000
311 Owners Equity Rp 2,275,950,000
410 Room Revenue Rp 20,150,000
420 Food Revenue Rp 12,250,000
430 Beverage Revenue Rp 11,000,000
511 Salary and Wedges Room Department Rp 7,000,000
520 Cost of Food Sale
521 Cost of Beverage Sale
530 Salary and Wedges F & B Dept Rp 5,000,000
612 Administrative and General Expenses
661 Salary and Wedges A & G Dept Rp 4,500,000
750 Deprectiation & Amortization
Amount Rp 2,976,000,000 Rp 2,976,000,000
Kenaikan asset bersih
 WORKSHEET
Periode : October 2014
Adjusment Entry Adjusment Trial Balance Profit and Lost
D C D C D
Rp 1,050,000
Rp 20,400,000
Rp 85,000 Rp 85,000
Rp 3,200,000 Rp 900,000
Rp 3,000,000 Rp 950,000
Rp 1,130,000,000
Rp 1,000,000,000
Rp 500,000,000
Rp 300,000,000
Rp 15,625,000 Rp 15,625,000
Rp 6,650,000
Rp 650,000,000
Rp 2,275,950,000
Rp 20,150,000
Rp 12,250,000
Rp 11,000,000
Rp 7,000,000 Rp 7,000,000
Rp 3,200,000 Rp 3,200,000 Rp 3,200,000
Rp 3,000,000 Rp 3,000,000 Rp 3,000,000
Rp 5,000,000 Rp 5,000,000
Rp 85,000 Rp 85,000 Rp 85,000
Rp 4,500,000 Rp 4,500,000
Rp 15,625,000 Rp 15,625,000 Rp 15,625,000
Rp 21,910,000 Rp 21,910,000 Rp 2,991,710,000 Rp 2,991,710,000 Rp 38,410,000
Rp 4
Profit and Lost Balance Sheet
C D C
Rp 1,050,000
Rp 20,400,000
Rp 85,000
Rp 900,000
Rp 950,000
Rp 1,130,000,000
Rp 1,000,000,000
Rp 500,000,000
Rp 300,000,000
Rp 15,625,000
Rp 6,650,000
Rp 650,000,000
Rp 2,275,950,000
Rp 20,150,000
Rp 12,250,000
Rp 11,000,000

Rp 43,400,000 Rp 2,953,300,000 Rp 2,948,310,000

4,990,000 Rp 4,990,000