Salon Ny.

Bunga
Worksheet
per 31 desember 2020

No. Account Titles Trial Balance Adjustment Adjustment Trial BalanceIncome Statement
Dr Cr Dr Cr Dr Cr Dr
1. Kas 5,200,000 - - - 5,200,000
2. Piutang usaha 50,000 - - - 50,000
3. Perlengkapan 150,000 - - 100,000 50,000
4. Peralatan 800,000 - - - 800,000
5. Utang 800,000 - - 800,000
6. Modal 5,000,000 - - 5,000,000
7. Pendapatan 700,000 - - 700,000
8. Beban gaji 200,000 - 25,000 175,000 200,000
9. Beban listrik 25,000 - - - 25,000 25,000
10. beban-beban 50,000 - - - 50,000 50,000
11. Prive 25,000 - - - 25,000 25,000
total 6,500,000 6,500,000 - -
12. beban perlengkapan 100,000 - 100,000 100,000
13. utang gaji 25,000 - 25,000 -
14. beban penyusutan 80,000 - 80,000 80,000
15. akumulasi penyusutan - 80,000 80,000
16. beban iklan 120,000 - 120,000 120,000
17. utang iklan - 120,000 120,000
total 325,000 325,000 6,700,000 6,700,000
total 600,000
Laba Bersih 100,000
total 700,000
Income Statement Balance Sheet
Cr Dr Cr
5,200,000
50,000
50,000
800,000
800,000
5,000,000
700,000

80,000

120,000

700,000 6,100,000 6,000,000

100,000
700,000 6,100,000 6,100,000