NIM : 38209025

NAMA MAHASISWA : Grace Fidelia

MATA KULIAH : Akuntansi Keuangan Dasar 1
KELAS : Eksekutif Akuntansi
NAMA DOSEN : Rizka Indri Arfianti, S.E., Ak., M.M., M.Ak.

Blockbuster Cinema
GENERAL JOURNAL
JUNI 2019

DATE ACCOUNT TITLE

JUNI 2 Rent Expense
2019 Cash

3 Tidal Ada Jurnal

9 Cash
Service Revenue

10 Bank Payable
Account Payable
Cash

12 Advertising Expense
Cash

20 Rent Expense
Account Payable

25 Cash
Service Revenue

26 Utilities Expense
Utilities Payable

29 Salaries Expense
Cash

30 Prepaid Rent
Cash
Total
ter Cinema Blockbuster Cinema
L JOURNAL TRIAL BALANCE
I 2019 PER 30 JUNI 2019

REF DEBIT CREDIT ACCOUNT NUMBER

729 $ 1,100 101
101 $ 1,100 136
140
145
157
201
101 $ 2,800 211
400 $ 2,800 275
301
275 $ 2,000 400
201 $ 1,000 610
101 $ 3,000 611
726
610 $ 500 729
101 $ 500

729 $ 1,000
201 $ 1,000

101 $ 5,200
400 $ 5,200

611 $ 250
211 $ 250

726 $ 2,000
101 $ 2,000

136 $ 1,200
101 $ 1,200
$ 17,050 $ 17,050
 Blockbuster Cinema
TRIAL BALANCE
PER 30 JUNI 2019

ACCOUNT TITLE DEBIT CREDIT

Cash $ 4,200
Prepaid Rent $ 1,200
Land $ 10,000
Building $ 8,000
Equipment $ 6,000
Account Payable $ 2,000
Utilities Payable $ 250
Bank Payable $ 6,000
Owner's Capital $ 18,000
Service Revenue $ 8,000
Advertising Expense $ 500
Utilities Expense $ 250
Salaries Expense $ 2,000
Rent Expense $ 2,100

Total $ 34,250 $ 34,250

 PT JELITA
GENERAL JOURNAL ( ADJUSTING ENTRIES )
DESEMBER 2020

DATE ACCOUNT TITLE REF DEBIT

Des 31 Supplies Expense 500 Rp 250,000
2020 Supplies 101

31 Unearned Revenue 200 Rp 3,500,000

Service Revenue 400

31 Insurance Expense 501 Rp 1,500,000

Prepaid Insurance 102

31 Depr. Exp. On Equipment 502 Rp 250,000

Acc. Depr. On Equipment 122

31 Interest Expense 503 Rp 200,000

Interest Payable 202

Total Rp 5,700,000
 PT
WO
DESEM

CREDIT
ACCOUNT NUMBER ACCOUNT TITLE

Rp 250,000 100 Cash

101 Supplies
102 Prepaid Insurance
Rp 3,500,000 121 Equipment
122 Acc. Depr. On Equipment
200 Unearned Revenue
Rp 1,500,000 201 Bank Payable
202 Interest Payable
300 Owner's Equity
Rp 250,000 400 Service Revenue
500 Supplies Expense
501 Insurance Expense
Rp 200,000 502 Depr. Exp. On Equipment
503 Interest Expense
Rp 5,700,000
Total
 PT JELITA
WORKSHEET
DESEMBER 2020

TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Rp 10,000,000 Rp 10,000,000 Rp -
Rp 600,000 Rp 250,000 Rp 350,000 Rp -
Rp 30,000,000 Rp 1,500,000 Rp 28,500,000 Rp -
Rp 3,000,000 Rp 3,000,000 Rp -
Rp 250,000 Rp - Rp 250,000
Rp 6,000,000 Rp 3,500,000 Rp - Rp 2,500,000
Rp 25,000,000 Rp - Rp 25,000,000
Rp 200,000 Rp - Rp 200,000
Rp 12,600,000 Rp - Rp 12,600,000
Rp 3,500,000 Rp - Rp 3,500,000
Rp 250,000 Rp 250,000 Rp -
Rp 1,500,000 Rp 1,500,000 Rp -
Rp 250,000 Rp 250,000 Rp -
Rp 200,000 Rp 200,000 Rp -

Rp 43,600,000 Rp 43,600,000 Rp 5,700,000 Rp 5,700,000 Rp 44,050,000 Rp 44,050,000

 Sigma Consultant
Income Statement
For the Mounth ended, December 31, 2019

Revenues
Service Revenue $ 52,000

Expenses
Salary Expense $ 8,000
Supplies Expense $ 5,000
Advertising Expense $ 2,000
Utility Expense $ 4,000
Insurance Expense $ 2,000
Depr. Exp. Of Building $ 7,000
Depr. Exp. Of Equipment $ 5,000
Interest Expense $ 2,000
Total Expense $ 35,000

Net Income $ 17,000

 Sigma Consultant
Statement of Retained Earning
For the Mounth ended, December 31, 2019

Retained Earning, 1 December 2019 $ 8,000

(+) Net Income $ 17,000

(-) Dividend $ 6,000

Retained Earnings, 31 December 2019 $ 19,000
 Sigma Consultant
Balance Sheet ( Statement of Fanincial Position )
Per December 31, 2019

Assets : Equity :
Building $ 45,000 Share Capital Ordinary
(-) Acc. Depr - Building $ -19,000 Retained Earnings
Equpment $ 35,000
(-) Acc. Depr - Equipment $ -14,000 Total Equity
$ 47,000
Cash $ 29,000 Liabilities :
Account Receivable $ 12,000 Account Payable
Supplies $ 4,000 Salary Payable
Prepaid Insurance $ 6,000 Unearned Service Revenue
Land $ 60,000 Notes Payable

Total Liabilities

Total Assets $ 158,000 Total Equity & Liabilities

 Sigma Consultant
on ) Closing Entries
December 31, 2019

DATE ACCOUNT TITLE

$ 100,000 Dec 31 Sevice Revenue
$ 19,000 2019 Income Summary

$ 119,000 31 Income Summary

Salary Expense
Supplies Expense
$ 8,000 Advertising Expense
$ 2,000 Utility Expense
$ 7,000 Insurance Expense
$ 22,000 Depr. Exp. Of Building
Depr. Exp. Of Equipment
$ 39,000 Interest Expense

$ 158,000 31 Income Summary

Retained Earnings

31 Retained Earnings
Dividend

Total
igma Consultant
Closing Entries
ecember 31, 2019

REF DEBIT CREDIT

$ 52,000
$ 52,000

$ 35,000
$ 8,000
$ 5,000
$ 2,000
$ 4,000
$ 2,000
$ 7,000
$ 5,000
$ 2,000

$ 17,000
$ 17,000

$ 6,000
$ 6,000

$ 110,000 $ 110,000