Jumat, 09 Oktober 2020

Tugas Halaman 49
RM. MUSIC
ANALIZE TRANSACTION AND JOURNAL ENTRIES
PER 3O JUNE 2008
Date DESCRIPTION Post Ref DEBIT CREDIT
2016 1 Cash Rp 4,000,000
JUNE Rikki's Capital Rp 4,000,000

2 Cash Rp 3,500,000
Fees Earned Rp 3,500,000

2 Rent Expense Rp 800,000

Cash Rp 800,000

4 Supplies Rp 350,000
Account Payable Rp 350,000

6 Avertising Expense Rp 500,000

Cash Rp 500,000

8 Rent Expense Rp 675,000

Cash Rp 675,000

12 Missecellanous Expense Rp 350,000

Cash Rp 350,000

13 Account Payable Rp 100,000

Cash Rp 100,000

16 Cash Rp 300,000
Fees Earned Rp 300,000

22 Account Receivable Rp 1,000,000

Fees Earned Rp 1,000,000

25 Cash Rp 500,000
Fees Earned Rp 500,000

29 Missecellanous Expense Rp 240,000

Cash Rp 240,000

30 Cash Rp 900,000
Fees Earned Rp 900,000

30 Salaries Expense Rp 400,000

Cash Rp 400,000
30 Utilities Expense Rp 300,000
Cash Rp 300,000

30 Supplies Expense Rp 180,000

Supplies Rp 180,000

30 Other Expense Rp 415,000

Cash Rp 415,000

30 Missecellanous Expense Rp 1,000,000

Cash Rp 1,000,000

30 Rikki's Drawing Rp 500,000

Cash Rp 500,000
SALDO Rp 16,010,000 Rp 16,010,000
ktober 2020
aman 49
MUSIC
AND JOURNAL ENTRIES
UNE 2008
ANALIZE TRANSACTION

ASSET/Cash (+), OWNER'S EQUITY/Rikki's Capital (+)

ASSET/Cash (+), REVENUE/Fees Earned (+)

EXPENSE/Rent Expense (+), ASSET/Cash (-)

ASSET/Supplies (+), LIABILITIES/Account Payable (+)

EXPENSE/Advertising Expense (+), ASSET/Cash (-)

EXPENSE/Rent Expense (+), ASSET/Cash (-)

EXPENSE/Missecellanous Expense (+), ASSET/Cash (-)

LIABILITIES/Account Payable (-), ASSET/Cash (-)7

ASSET/Cash (+), REVENUE/Fees Earned (+)

ASSET/Account Receivable (+). REVENUE/Fees Earned (+)

ASSET/Cash (+), REVENUE/Fees Earned (+)

EXPENSE/Missecellanous Expense (+), ASSET/Cash (-)

ASSET/Cash (+), REVENUE/Fees Earned (+)

EXPENSE/Salaries Expense (+), ASSET/Cash (-)

 EXPENSE/Utilities Expense (+), ASEET/Cash (-)

EXPENSE/Supplies Expense (+), ASSET/Supplies (-)

EXPENSE/Others Expense (+), ASSET/Cash (-)

EXPENSE/Missecellanous Expense (+), ASSET/Cash (-)

CAPITAL/Rikki's Drawing (+), ASSET/Cash (-)

 Jumat, 13 November 2020
Tugas Halaman 56
RM. MUSIC
ADJUSTMENT ENTRIES
PER 31 July 2016
Date DESCRIPTION Post Ref DEBIT CREDIT
2016 a. Account Receivable Rp 1,400,000
July Fees Earned Rp 1,400,000

b. Supplies Expense Rp 745,000

Supplies Rp 745,000

c. Insurance Expense Rp 1,350,000

Prepaid Insurance Rp 1,350,000

d. Depreciation Expense of Equipment Rp 50,000

Accumulated Depreciation Rp 50,000

e. Prepaid Income Rp 3,600,000

Fees Earned Rp 3,600,000

f. Salaries Expense Rp 140,000

Salaries Payable Rp 140,000
BALANCE Rp 7,285,000 Rp 7,285,000
 TBBA
No Title Debit Credit

1.1 Cash Rp 9,945,000

1.2 Account Receivable Rp 4,150,000
1.3 Supplies Rp 275,000
1.4 Prepaid Insurance Rp 1,350,000
1.5 Equipment Rp 7,500,000
1.6 Accumulated Depreciation Of Equipment Rp 50,000
2.1 Account Payable Rp 8,350,000
2.2 Salaries Payable Rp 140,000
2.3 Prepaid Income Rp 3,600,000
3.1 Riki Martin Capital Rp 9,000,000
3.2 Riki Martin Drawing Rp 1,750,000
4.1 Fees Earned Rp 21,200,000
5.1 Music Expense Rp 3,610,000
5.2 Salaries Expense Rp 2,940,000
5.3 Rent Office Expense Rp 2,550,000
5.4 Advertising Expense Rp 1,500,000
5.5 Rent Equipment Expense Rp 1,375,000
5.6 Utilities Expense Rp 1,215,000
5.7 Supplies Expense Rp 925,000
5.8 Other Expense Rp 1,855,000
5.9 Insurance Expense Rp 1,350,000
5.11 Depreciation Expense Rp 50,000

BALANCE Rp 42,340,000 Rp 42,340,000

 RM. MUSIC
WORKSHEE
PER 31 July 20
TBBA Adjustment
No Title
Debit Credit Debit
1.1 Cash Rp 9,945,000
1.2 Account Receivable Rp 2,750,000 Rp 1,400,000
1.3 Supplies Rp 1,020,000
1.4 Prepaid Insurance Rp 2,700,000
1.5 Equipment Rp 7,500,000
1.6 Acc. Depr. Of Equipment
2.1 Account Payable Rp 8,350,000
2.2 Salaries Payable
2.3 Prepaid Income Rp 7,200,000 Rp 3,600,000
3.1 Riki Martin Capital Rp 9,000,000
3.2 Riki Martin Drawing Rp 1,750,000
4.1 Fees Earned Rp 16,200,000
5.1 Music Expense Rp 3,610,000
5.2 Salaries Expense Rp 2,800,000 Rp 140,000
5.3 Rent Office Expense Rp 2,550,000
5.4 Advertising Expense Rp 1,500,000
5.5 Rent Equipment Expense Rp 1,375,000
5.6 Utilities Expense Rp 1,215,000
5.7 Supplies Expense Rp 180,000 Rp 745,000
5.8 Other Expense Rp 1,855,000
5.9 Insurance Expense Rp 1,350,000
5.11 Depreciation Expense Rp 50,000

BALANCE Rp 40,750,000 Rp 40,750,000 Rp 7,285,000

Net Income
Balance
 RM. MUSIC
WORKSHEET
PER 31 July 2016
Adjustment TBAA Income Statement
Credit Debit Credit Debit Credit
Rp 9,945,000
Rp 4,150,000
Rp 745,000 Rp 275,000
Rp 1,350,000 Rp 1,350,000
Rp 7,500,000
Rp 50,000 Rp 50,000
Rp 8,350,000
Rp 140,000 Rp 140,000
Rp 3,600,000
Rp 9,000,000
Rp 1,750,000
Rp 5,000,000 Rp 21,200,000 Rp 21,200,000
Rp 3,610,000 Rp 3,610,000
Rp 2,940,000 Rp 2,940,000
Rp 2,550,000 Rp 2,550,000
Rp 1,500,000 Rp 1,500,000
Rp 1,375,000 Rp 1,375,000
Rp 1,215,000 Rp 1,215,000
Rp 925,000 Rp 925,000
Rp 1,855,000 Rp 1,855,000
Rp 1,350,000 Rp 1,350,000
Rp 50,000 Rp 50,000

Rp 7,285,000 Rp 42,340,000 Rp 42,340,000 Rp 17,370,000 Rp 21,200,000

Rp 3,830,000
Rp 21,200,000 Rp 21,200,000
 Balance Sheet
Debit Credit
Rp 9,945,000
Rp 4,150,000
Rp 275,000
Rp 1,350,000
Rp 7,500,000
Rp 50,000
Rp 8,350,000
Rp 140,000
Rp 3,600,000
Rp 9,000,000
Rp 1,750,000

Rp 24,970,000 Rp 21,140,000

Rp 3,830,000
Rp 24,970,000 Rp 24,970,000
 1. Laporan Laba Rugi/ Income Statement
INCOME STATEMENT
INCOME STATEMENT
FOR THE MONTH ENDED 31 JULY 2016

Fees Earned
Operating expenses :
* Music Expense
* Salaries Expense
* Rent Office Expense
* Advertising Expense
* Rent Equipmment Expense
* Utilities Expense
* Supplies Expense
* Other Expense
* Insurance Expense
* Depreciation Expense
Total operating expenses
Net Income

2. Laporan Perubahan Modal/ Statement Of Owner's Equity

RM. MUSIC
STATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED 31 JULY 2016

Riki Martin Capital Jul 1, 2016 (beginning capital)

Net Income for the month
Less Drawing
Increase in Owner's Equity
Riki Martin Drawing 31, 2016 (ending capital)

3. Laporan Posisi Keuangan/ Statement Of Financial Position

RM. MUSIC
STATEMENT OF FINANCIAL POSITION
31 JULY 2016

Assets
CURRENT ASSET
Cash Rp 9,945,000
Accounts Receivable Rp 4,150,000
Supplies Rp 275,000
Prepaid Insurance Rp 1,350,000
FIXED ASSET
Equipment Rp 7,500,000
Accumulated Depr. Equipment Rp 50,000
Rp 7,450,000
Total Assets Rp 23,170,000
ement

Y 2016

Rp 21,200,000

Rp 3,610,000
Rp 2,940,000
Rp 2,550,000
Rp 1,500,000
Rp 1,375,000
Rp 1,215,000
Rp 925,000
Rp 1,855,000
Rp 1,350,000
Rp 50,000
Rp 17,370,000
Rp 3,830,000

Owner's Equity

UITY
LY 2016

Rp 9,000,000
Rp 3,830,000
Rp 1,750,000
Rp 2,080,000
Rp 11,080,000

inancial Position

SITION

Liabilities
LIABILITIES
Account Payable Rp 8,350,000
Salaries Payable Rp 140,000
Prepaid Income Rp 3,600,000
OWNERS EQUITY
Riki Martin Capital Rp 11,080,000

Rp 23,170,000
 RM. MUSIC
CLOSING ENTRIES
PER 31 JULY 2016
Date DESCRIPTION Post Ref DEBIT

2019 31 Fees Earned 4.1 Rp 21,200,000

July Income Summary 3.3

31 Income Summary 3.3 Rp 17,370,000

Music Expense 5.1
Salaries Expense 5.2
Rent Office Expense 5.3
Advertising Expense 5.4
Rent Equipment Expense 5.5
Utilities Expense 5.6
Supplies Expense 5.7
Other Expense 5.8
Insurance Expense 5.9
Depreciation Expense 5.11

31 Income Summary 3.3 Rp 3,830,000

Riki Martin Capital 3.1

31 Riki Martin Capital 3.1 Rp 1,750,000

Riki Martin Drawng 3.2

BALANCE Rp 44,150,000
 CREDIT

Rp 21,200,000

Rp 3,610,000
Rp 2,940,000
Rp 2,550,000
Rp 1,500,000
Rp 1,375,000
Rp 1,215,000
Rp 925,000
Rp 1,855,000
Rp 1,350,000
Rp 50,000

Rp 3,830,000

Rp 1,750,000

Rp 44,150,000
 RM. MUSIC
POST CLOSING TRIAL BALANCE
31 JULY 2016
No Account title Debit Credit

1.1 Cash Rp 9,945,000

1.2 Account Receivable Rp 4,150,000
1.3 Supplies Rp 275,000
1.4 Prepaid Insurance Rp 1,350,000
1.5 Office Equipment Rp 7,500,000
1.6 Acc. Depreciation of office Equipment Rp 50,000
2.1 Account Payable Rp 8,350,000
2.2 Salaries Payable Rp 140,000
2.3 Prepaid Income Rp 3,600,000
3.1 Riki Martin Capital Rp 11,080,000

BALANCE Rp 23,220,000 Rp 23,220,000