Hasna Aliya

01SAKE012

COA Account Name Unadjusted Trial Balance

Debit
111 Cash Rp 65,000,000
112 Account Receivable Rp 7,500,000
113 Supplies Rp 6,000,000
114 Prepaid Rent Rp 2,400,000
115 Prepaid Insurance Rp 1,500,000
116 Office Equipment Rp 7,000,000
117 Vehicle Rp 11,000,000
211 Account Payable
212 Notes Payable
213 Unearned Revenue
311 Owner, Capital
312 Prive Rp 600,000
411 Fees Earned
511 Salaries Expense Rp 5,000,000
512 Other Expense Rp 3,000,000
Rp 109,000,000
513 Equipment Depreciation Expense
118 Accumulated Depreciation of Equipment
514 Vehicle Depreciation Expense
119 Accumulated Depreciation of Vehicle
515 Supplies Expense
516 Insurance Expense
517 Rent Expense
214 Salaries Payable
TOTAL
 PT Sukacita
Worksheet
For The Month Ended February 28, 2023
adjusted Trial Balance Adjustments Adjusted Trial Balance
Credit Debit Credit Debit Credit
Rp 65,000,000
Rp 7,500,000
Rp 2,000,000 Rp 4,000,000
Rp 250,000 Rp 2,150,000
Rp 100,000 Rp 1,400,000
Rp 7,000,000
Rp 11,000,000
Rp 7,000,000 Rp 7,000,000
Rp 8,500,000 Rp 8,500,000
Rp 3,500,000 Rp 300,000 Rp 3,200,000
Rp 75,000,000 Rp 75,000,000
Rp 600,000
Rp 15,000,000 Rp 300,000 Rp 15,300,000
Rp 500,000 Rp 5,500,000
Rp 3,000,000
Rp 109,000,000
Rp 750,000 Rp 750,000
Rp 750,000 Rp 750,000
Rp 1,000,000 Rp 1,000,000
Rp 1,000,000 Rp 1,000,000
Rp 2,000,000 Rp 2,000,000
Rp 100,000 Rp 100,000
Rp 250,000 Rp 250,000
Rp 500,000 Rp 500,000
Rp 4,900,000 Rp 4,900,000 Rp 111,250,000 Rp 111,250,000
Profit
Balance
 Statement of Profit or Loss Statement of Financial Position
Debit Credit Debit Credit
Rp 65,000,000
Rp 7,500,000
Rp 4,000,000
Rp 2,150,000
Rp 1,400,000
Rp 7,000,000
Rp 11,000,000
Rp 7,000,000
Rp 8,500,000
Rp 3,200,000
Rp 75,000,000
Rp 600,000
Rp 15,300,000
Rp 5,500,000
Rp 3,000,000

Rp 750,000
Rp 750,000
Rp 1,000,000
Rp 1,000,000
Rp 2,000,000
Rp 100,000
Rp 250,000
Rp 500,000
Rp 12,600,000 Rp 15,300,000 Rp 98,650,000 Rp 95,950,000
Rp 2,700,000 Rp 2,700,000
Rp 15,300,000 Rp 15,300,000 Rp 98,650,000 Rp 98,650,000
Hasna Aliya PT Sukacita
01SAKE012 Statement of Profit or Loss
For The Month Ended February 28, 2023
Revenue:
Fees Earned Rp 15,300,000
Expenses:
Salaries Expense Rp 5,500,000
Other Expense Rp 3,000,000
Equipment Depreciation Expense Rp 750,000
Vehicle Depreciation Expense Rp 1,000,000
Supplies Expense Rp 2,000,000
Insurance Expense Rp 100,000
Rent Expense Rp 250,000
Total Expense Rp 12,600,000
Net Income Rp 2,700,000
Hasna Aliya PT Sukacita
01SAKE012 Statement of Owner's Equity
For The Month Ended February 28, 2023
Owner's Capital February 1, 2023 -
Paid-up Capital Rp 75,000,000
Net Income Rp 2,700,000
Rp 77,700,000
Less: Prive Rp 600,000
Increase in Owner's Equity Rp 77,100,000
Owner's Capital February 28, 2023 Rp 77,100,000
Hasna Aliya PT Sukacita
01SAKE012 Statement of Financial Position
For The Month Ended February 28, 2023
Assets
Current Assets
Cash Rp 65,000,000
Account Receivable Rp 7,500,000
Supplies Rp 4,000,000
Prepaid Rent Rp 2,150,000
Prepaid Insurance Rp 1,400,000
Total Current Assets Rp 80,050,000
Fixed Assets
Office Equipment Rp 7,000,000
Vehicle Rp 11,000,000
Accumulated Depreciation of Equipment Rp (750,000)
Accumulated Depreciation of Vehicle Rp (1,000,000)
Total Fixed Assets Rp 16,250,000
Total Assets Rp 96,300,000
Liabilities
Account Payable Rp 7,000,000
Notes Payable Rp 8,500,000
Unearned Revenue Rp 3,200,000
Salaries Payable Rp 500,000
Total Liabilities Rp 19,200,000
Equity
Owner, Capital Rp 77,100,000
Total Liabilities & Equity Rp 96,300,000