No.

Akun Chart of account Debit

101 Cash Credit
102 Office Supplies
103 Account Receivable
104 Computer
201 Account Payable
202 Unearned Fees
301 Adira Capital
302 Adira Withdrawing
401 Fees Earned
501 Rent Expense
502 Advertising Expense
503 Wages Expense
504 Utilities Expense
505 Misscellanous Expense
506 Supplies Expense
 Debit 989,000,000
Credit 989,000,000

Tanggal Akun D/C Jumlah

1/1/2019 Cash Debit 500,000,000
Adira Capital Credit 500,000,000

2/1/2019 Computer Debit 100,000,000

Cash Credit 100,000,000

3/1/2019 Rent Expense Debit 25,000,000

Cash Credit 25,000,000

4/1/2019 Office Supplies Debit 50,000,000

Account Payable Credit 20,000,000
Cash Credit 30,000,000

5/1/2019 Cash Debit 10,000,000

Fees Earned Credit 10,000,000

6/1/2019 Advertising Expense Debit 5,000,000

Cash Credit 5,000,000

7/1/2019 Cash Debit 15,000,000

Account Receivable Debit 15,000,000
Unearned Fees Credit 30,000,000

8/1/2019 Cash Debit 25,000,000

Account Receivable Debit 50,000,000
Fees Earned Credit 75,000,000

9/1/2019 Wages Expense Debit 20,000,000

Cash Credit 20,000,000

10/1/2019 Utilities Expense Debit 1,000,000

Cash Credit 1,000,000

11/1/2019 Misscellanous Expens Debit 500,000

Cash Credit 500,000

12/1/2019 Adira Withdrawing Debit 5,000,000

Cash Credit 5,000,000

13/1/2019 Cash Debit 40,000,000

Fees Earned Credit 40,000,000
14/1/2019 Supplies Expense Debit 47,500,000
Office Supplies Credit 47,500,000

15/1/2019 Account Receivable Debit 80,000,000

Fees Earned Credit 80,000,000
 351,500,000 755,000,000
Trial Balance
Reff Account
D C
101 Cash -
102 Office Supplies 2,500,000
103 Account Receivable 145,000,000
104 Computer 100,000,000
201 Account Payable 20,000,000
202 Unearned Fees 30,000,000
301 Adira Capital 500,000,000
302 Adira Withdrawing 5,000,000
401 Fees Earned 205,000,000
501 Rent Expense 25,000,000
502 Advertising Expense 5,000,000
503 Wages Expense 20,000,000
504 Utilities Expense 1,000,000
505 Misscellanous Expense 500,000
506 Supplies Expense 47,500,000
99,000,000 205,000,000 252,500,000 550,000,000
Income Statement Balance Sheet
D C D C
-
2,500,000
145,000,000
100,000,000
20,000,000
30,000,000
500,000,000
5,000,000
205,000,000
25,000,000
5,000,000
20,000,000
1,000,000
500,000
47,500,000
 Laporan laba rugi Perubahan Modal

Penerimaan Modal awal

401 Fees Earned 205,000,000
Total Penerimaan 205,000,000 Laba

Biaya Adira Withdrawing

501 Rent Expense 25,000,000
502 Advertising Expense 5,000,000 Modal akhir
503 Wages Expense 20,000,000
504 Utilities Expense 1,000,000
505 Misscellanous Expense 500,000
506 Supplies Expense 47,500,000
Total Biaya 99,000,000

laba 106,000,000
ahan Modal Neraca

500,000,000 Aktiva Liabilities

101 Cash - 201 Account Payable
106,000,000 102 Office Supplies 2,500,000 202 Unearned Fees
103 Account Receivable 145,000,000 total liabilities
5,000,000 104 Computer 100,000,000 Capital
301 Adira Capital
601,000,000 Total Aktiva 247,500,000 total capital

Capital + Liabilities
 20,000,000
30,000,000
50,000,000

601,000,000
601,000,000

651,000,000