2.

ACCOUNTI
NG CYCLE
ACCOUNTING CYCLE
 General
JOURNAL
Journal

Special Journal
LEDGER

GENERAL LEDGER
SUBSIDIARY LEDGER
TRIAL BALANCE
 Special
journal &
Subsidiary
Ledger
WORKSHEET
FINANCIAL STATEMENT:
INCOME STATEMENT
FINANCIAL STATEMENT:
STATEMENT OF OWNERS
EQUITY
FINANCIAL STATEMENT:
BALANCE SHEET
Reference

Warren,
C. S., J. M. Reeve, and J. E.
Duchac. 2009. Accounting 22e. South-
Western Cengange Learning.
 Problem
Ir. Mezzanine opens an Architect Consulting Office. January 2014
transactions are as follows:

January 1Ir. Mezzanine invested cash Rp 25,000,000

January 2 Hired an employee at a salary Rp 2,000,000 per

month

January 3Purchased Rp 2,500,000 supplies from CV. Inner Garden

January 3Paid office Rent Rp 9000,000 for a year

January 11 Completed a house design assignment and billed

client Rp 2,100,000 for service provided

January 15 Received Rp 3,500,000 advance for home-office

design from PT Umahe

January 25 Received cash of Rp 1,200,000 for completing

designing park for CV. Alun-alun

January 31 Paid an employee Rp 2,000,000 for January 2014

salary
 Instructio
1.
n
Journalize the transactions using:
General Journal!
Special Journal:
Cash Receipts Journal
Cash Payments Journal!

2. Post to the Ledger:

General Ledger
Account Payable Subsidiary Ledger for CV.
Inner Garden!

3. Prepare Trial Balance on January 31,

2014!