Nama Kelompok

Wahyu Setiawan 11180406

Melania Ika Putri N 11180421
Galih Ernawati W 11180382
Leon Engelka 11180397
Novi Tri Arisandi 11180394
Stefanus Andreas 11180615
Otniel Rizky S 11180614
 REF Nama Akun SN POS
101 Cash D Nrc
102 Account Receivable D Nrc
103 Supplies D Nrc
104 Prepaid Advertising D Nrc
105 Prepaid Interest D Nrc
106 Prepaid Insurance D Nrc
107 Prepaid Rent D Nrc
108 Prepaid Salaries and Wages D Nrc
109 Equipment D Nrc
110 Accumulated Depreciation-Equipment D Nrc
111 Building D Nrc
112 Accumulated Depreciation-Building D Nrc
113 Land D Nrc
201 Account Payable K Nrc
202 Salaries and Wages Payable K Nrc
203 Notes Payable K Nrc
204 Uneaerned Service Revenue K Nrc
205 Bank Payable K Nrc
301 Owner's Capital K Nrc
302 Owner's Drawing K Nrc
401 Service Revenue K Lr
501 Depreciation Expense D Lr
502 Adverising Expense D Lr
503 Salaries and Wages Expense D Lr
504 Depreciation Expense-Equipment D Lr
505 Depreciation Expense-Building D Lr
506 Rent Expense D Lr
507 Insurance Expense D Lr
508 Electricity Expense D Lr
509 Utility Expense D Lr
REF
101
Cash
102
Account Receivable
103
Supplies
104
Prepaid Advertising
105
Prepaid Interest
106
Prepaid Insurance
107
Prepaid Rent
108
Prepaid Salaries and Wages
109
Equipment
110
Accumulated Depreciation-Equipment
111
Building
112
Accumulated Depreciation-Building
113
Land
201
Account Payable
202
Salaries and Wages Payable
203
Notes Payable
204
Uneaerned Service Revenue
205
Bank Payable
301
Owner's Capital
302
Owner's Drawing
401
Service Revenue
501
Depreciation Expense
502
Adverising Expense
503
Salaries and Wages Expense
504
Depreciation Expense-Equipment
505
Depreciation Expense-Building
506
Rent Expense
507
Insurance Expense
508
Electricity Expense
509
Utility Expense
 Ralph Service Centre
Trial Balance
Period November, 30th 2017
REF Nama Akun Debit Kredit
101 Cash $ 50,000
102 Account Receivable $ 25,000
103 Supplies $ 25,000
104 Prepaid Advertising
105 Prepaid Interest
106 Prepaid Insurance $ 25,000
107 Prepaid Rent
108 Prepaid Salaries and Wages
109 Equipment $ 50,000
110 Accumulated Depreciation-Equipment
111 Building $ 25,000
112 Accumulated Depreciation-Building
113 Land
201 Account Payable $ 100,000
202 Salaries and Wages Payable
203 Notes Payable
204 Uneaerned Service Revenue
205 Bank Payable
301 Owner's Capital $ 100,000
302 Owner's Drawing
401 Service Revenue
501 Depreciation Expense
502 Adverising Expense
503 Salaries and Wages Expense
504 Depreciation Expense-Equipment
505 Depreciation Expense-Building
506 Rent Expense
507 Insurance Expense
508 Electricity Expense
509 Utility Expense
$ 200,000 $ 200,000
 Ralph Service Centre
General Journal
Period November, 30th 2017
Debet
Date Ref Explanation
Ref
1 01-Nov-17 Investasi modal awal oleh pemilik 101
2 03-Jan-17 Membayar sewa dibayar dimuka 107
3 05-Nov-17 Meminjam tambahan modal ke bank 101
4 07-Nov-17 Membayar iklan dibayar dimuka 104
5 08-Nov-17 Membayar beban asuransi 507
6 09-Nov-17 Membeli perlengkapan kantor secara tunai 103
7 11-Nov-17 Menerima pendapatan 101
8 12-Nov-17 Melakukan jasa dan telah dibayar Rp. 500.000 101
9 12-Nov-17 102
10 15-Nov-17 Membayar gaji pegawai 503
11 17-Nov-17 Melakukan pengambilan pribadi 302
12 19-Nov-17 Membeli peralatan kantor 109
13 21-Nov-17 Menerima pendapatan 101
14 22-Nov-17 Membayar beban listrik 508
15 25-Nov-17 Membeli peralatan secara kredit 109
16 27-Nov-17 Membayar beban utilitas 509
17 29-Nov-17 Investasi modal pemilik 101
18 30-Nov-17 Melakukan jasa namun belum dibayar 102
Balance
 Ralph Service Centre
General Journal
Period November, 30th 2017
Debet Kredit
Account Title Saldo Ref Account Title Saldo
Cash $ 25,000 301 Owner's Capital $ 25,000
Prepaid Rent $ 6,000 101 Cash $ 6,000
Cash $ 20,000 205 Bank Payable $ 20,000
Prepaid Advertising $ 3,000 101 Cash $ 3,000
Insurance Expense $ 7,500 101 Cash $ 7,500
Supplies $ 1,000 101 Cash $ 1,000
Cash $ 18,000 401 Service Revenue $ 18,000
Cash $ 500 401 Service Revenue $ 2,000
Account Receivable $ 1,500
Salaries and Wages Expense $ 50,000 101 Cash $ 50,000
Owner's Drawing $ 2,000 101 Cash $ 2,000
Equipment $ 500 101 Cash $ 500
Cash $ 3,000 401 Service Revenue $ 3,000
Electricity Expense $ 500 101 Cash $ 500
Equipment $ 20,000 201 Account Payable $ 20,000
Utility Expense $ 800 101 Cash $ 800
Cash $ 14,000 301 Owner's Capital $ 14,000
Account Receivable $ 3,000 401 Service Revenue $ 3,000
$ 176,300 $ 176,300
 Ralph Service Centre
General Ledger
Period November, 30th 2017

105
Prepaid Interest

Tanggal Ref Explanation Debit

0
0 Saldo awal $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
0 $ -
Total $ -
 D

Kredit Saldo

$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Ref Account Title Account D/K Account NRC/LR

101 Cash D Nrc

102 Account Receivable D Nrc
103 Supplies D Nrc
104 Prepaid Advertising D Nrc
105 Prepaid Interest D Nrc
106 Prepaid Insurance D Nrc
107 Prepaid Rent D Nrc
108 Prepaid Salaries and Wages D Nrc
109 Equipment D Nrc
110 Accumulated Depreciation-Equipment D Nrc
111 Building D Nrc
112 Accumulated Depreciation-Building D Nrc
113 Land D Nrc
201 Account Payable K Nrc
202 Salaries and Wages Payable K Nrc
203 Notes Payable K Nrc
204 Uneaerned Service Revenue K Nrc
205 Bank Payable K Nrc
301 Owner's Capital K Nrc
302 Owner's Drawing K Nrc
401 Service Revenue K Lr
501 Depreciation Expense D Lr
502 Adverising Expense D Lr
503 Salaries and Wages Expense D Lr
504 Depreciation Expense-Equipment D Lr
505 Depreciation Expense-Building D Lr
506 Rent Expense D Lr
507 Insurance Expense D Lr
508 Electricity Expense D Lr
509 Utility Expense D Lr

Initial Capital
Debit
$ 50,000
$ 25,000
$ 25,000
$ 25,000
$ 50,000
$ 25,000
$ 100,000 $
$ 100,000 $
Ralph Service Centre
Worksheet
November 30th 2017
Penyesuaian
Kredit Debit Kredit
$ 80,500 $ 71,300
$ 4,500 $ -
$ 1,000 $ -
$ 3,000 $ -
$ - $ -
$ - $ -
$ 6,000 $ -
$ - $ -
$ 20,500 $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
- $ 20,000
$ - $ -
$ - $ -
$ - $ -
$ - $ 20,000
- $ 39,000
$ 2,000 $ -
$ - $ 26,000
$ - $ -
$ - $ -
$ 50,000 $ -
$ - $ -
$ - $ -
$ - $ -
$ 7,500 $ -
$ 500 $ -
$ 800 $ -
 NSSD Neraca
Debit Kredit Debit Kredit
$ 59,200 $ - $ 59,200
$ -
$ 29,500 $ - $ 29,500
$ -
$ 26,000 $ - $ 26,000
$ -
$ 3,000 $ - $ 3,000
$ -
$ - $ - $ $- -
$ 25,000 $ - $ 25,000
$ -
$ 6,000 $ - $ 6,000
$ -
$ - $ - $ $- -
$ 70,500 $ - $ 70,500
$ -
$ - $ - $ $- -
$ 25,000 $ - $ 25,000
$ -
$ - $ - $ $- -
$ - $ - $ $- -
$ - $ 120,000 $ $- 120,000
$ - $ - $ $- -
$ - $ - $ $- -
$ - $ - $ $- -
$ - $ 20,000 $ $- 20,000
$ - $ 139,000 $ $- 139,000
$ - $ -2,000 $ $- -2,000
$ - $ 26,000 $ $- -
$ - $ - $ $- -
$ - $ - $ $- -
$ 50,000 $ - $ $- -
$ - $ - $ $- -
$ - $ - $ $- -
$ - $ - $ $- -
$ 7,500 $ - $ $- -
$ 500 $ - $ $- -
$ 800 $ - $ $- -
$ 244,200
$ 277,000
Rugi $ -32,800
Nrc Rp 244,200.00 Rp 244,200.00
 Laba rugi
Debit Kredit
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ 26,000
$ - $ -
$ - $ -
$ 50,000 $ -
$ - $ -
$ - $ -
$ - $ -
$ 7,500 $ -
$ 500 $ -
$ 800 $ -
$ 58,800 $ 26,000
$ -32,800
Rp 26,000.00 Rp 26,000.00
 Ralph Service Centre
Income Statement
For the Month Ended November 30th 2017

REVENUE Debit Kredit

401 Service Revenue $ - $ 26,000
Gross Profit

EXPENSE
501 Depreciation Expense $ - $ -
502 Adverising Expense $ - $ -
503 Salaries and Wages Expense $ 50,000 $ -
504 Depreciation Expense-Equipment $ - $ -
505 Depreciation Expense-Building $ - $ -
506 Rent Expense $ - $ -
507 Insurance Expense $ 7,500 $ -
508 Electricity Expense $ 500 $ -
509 Utility Expense $ 800 $ -
$ 58,800 $ 26,000
NET PROFIT $ -32,800
 Ralph Service Centre
Owner's Equity Statement
For the Month Ended November 30th 2017

Owner's Capital (Nov, 1st 2017) $ 100,000

Net Profit $ -32,800

Owner's Drawing $ -2,000
Investment on November $ -34,800
Owner's Capital (Nov, 30th 2017) $ 65,200
 Ralph Service Centre
Balance Sheet
November, 30th 2017

ASSETS
Current Assets
Cash $ 59,200
Account Receivable $ 29,500
Supplies $ 26,000

Fix Assets
Equipment $ 70,500
Accumulated Depreciation-Equipment $ -
$ 185,200
ph Service Centre
Balance Sheet
ember, 30th 2017

LIABILITIS + OWNER'S EQUITY

Current Liabilities
Account Payable $ 120,000
Notes Payable $ -
Owner's Equity
Owner's Capital (Nov 30th 2017) $ 65,200
$ 185,200