1 Invested

2 Purchase Equipment
3 Rent office
4 Supplies paid
5 Advertising expense
6 Received Cash
7 Dividen expense
8 salary expense
9 Paid Utility
10 Repair Service
11 collect cash

1 Paid cash to A/p

2 Collected A/R
3 purchase equipment
4 earned income
5 dividen
6 salaries
rent
advertising
7 Utilities expense
8 receive

cash
A/R
Rp 10,000
Rp (5,000)
Rp
(400)
Rp
(500)
Rp
(250)
Rp 4,700
Rp (1,000)
Rp (1,000)
Rp
(140)
Rp
Rp
120 Rp
Rp 6,530 Rp

Asset
supplies

Rp

equipment
Rp

5,000

Rp

5,000

500

980
(120)
860 Rp
500
Rp 12,890

cash
A/R
Supplies
Equipment
Rp 9,000 Rp 1,700 Rp
600 Rp
6,000
Rp (2,900)
Rp 1,300 Rp (1,300)
Rp
(800)
Rp
2,100
Rp 2,500 Rp 4,800
Rp
(400)
Rp (1,700)
Rp
(900)
Rp
(200)
Rp
(170)
Rp 10,000
Rp 15,730 Rp 5,200 Rp
600 Rp
8,100
Rp 29,630

liability
A/P

Equity
share capital R/E
Rp
10,000

Notes Payable

Rp

(400)

Rp
Rp
Rp
Rp
Rp
Rp

(250)
4,700
(1,000)
(1,000)
(140)
980

Rp

12,890

A/P
Rp
Rp
Rp

rent expense
adv expense
Revenue
dividen
salary expense
utility expense

Share Capital R/E

3,600 Rp
13,000 Rp
(2,900)
1,300
Rp
Rp
Rp
Rp
Rp

Rp
Rp

Rp

700

7,300
(400)
(1,700)
(900)
(200)

dividen
salaries exp
rent expense
advertising exp
utilities expense

(170)
Rp
1,830 Rp
Rp

10,000
27,100 Rp
29,630

700

Revenue
expense
rent exp
advertising expense
salary expense
utility expense

Rp

4,700
980 Rp 5,680

Rp
400
Rp
250
Rp 1,000
Rp
140

Net income

Rp (1,790)
Rp 3,890

Revenue

Rp

7,300

Rp
Rp

2,970
4,330

expense
salary expense
rent expense
advertising expense
utility expense
Net income

Rp 1,700
Rp
900
Rp
200
Rp
170

PA -4A

1 invested
2 purchase used van
3 Rent office
5 Performed service
9 dividens
12 purchase supplies
15 Received cash payment
17 gasholine
20 receive
23 Cash payment
26 paid utilities
29 paid gasholine
30 salaries

asset
cash
Vehicle
gasholine
A/R
Rp 10,000
Rp (2,000) Rp 14,000
Rp
(500)
Rp

Rp

(300)

Rp

100

Rp

100 Rp

1,500

Rp
(250)
Rp
(100)
Rp (1,000)
Rp 7,350 Rp 14,000

supplies

equipment

N/p

liabilities
A/P

equity
share capital R/E
Rp
10,000

Rp 12,000

Rp

150

Rp

150

Rp

100

rent expense
Rp

(500)

Rp

(300)

Rp
Rp
Rp
Rp

150

Rp
Rp 21,600

Rp

1,500
(250)

(100)

Rp
Rp 12,150 Rp

salaries expense
(1,000)
9,450 Rp
Rp 21,600

ent expense

alaries expense

P2-2A
tgl Keterangan
1 Investasi
2 Gaji/upah Resepsionis untuk sebulan
3 Pembelian Supplies
7 Bayar Rental
11 Menerima Order Jasa Pajak
12 Menerima jasa Consulting Management
17 Penerimaan kas dari jasa
31 Pembayaran gaji resepsionis
31 Bayar 40% hutang Supplies

Jurnal
cash
Salary expense
supplies

ref
ok
share capital - ordinary ok
ok
cash ok
ok
a/p ok

rent expense
Account Receivable
cash
cash
Salary expense
a/p

cash ok
ok
unearned service revenue ok
ok
service revenue ok
ok
service revenue ok
ok
Cash ok
ok
cash ok

debet
Rp

kredit
20,000

Rp

2,000

Rp

1,500

Rp

900

Rp

2,800

Rp

3,500

Rp

1,200

Rp

2,000

Rp

600

Rp

34,500

Rp

20,000

Rp

2,000

Rp

1,500

Rp

900

Rp

2,800

Rp

3,500

Rp

1,200

Rp

2,000

Rp
Rp

600
34,500

No : 101

Cash

tgl

ket
1 Investasi
2 Resepsionis
7 Bayar rental
12 Jasa Consulting management
17 Penerimaan dari jasa
31 Bayar gaji resepsionis
31 Bayar hutang 40%

no 112

ket
11 Menerima order pajak

ket
3 Pemberlian Supplies

tgl

debet
2800

debet
1500

Account payable
ket
3 pembelian supplies
31 bayar hutang supplies 40%

no 209

3500
1200

Supplies

tgl

no 201
tgl

20000

Account Receivable

tgl

no 126

debet

debet

600

Unearned Service Revenue

ket
11 Menerima Order Jasa Pajak

debet

no 311

Share Capital - Ordinary

tgl

ket

debet

ket

debet

1 Investasi

no 400

Service Revenue

tgl

12 Menerima jasa Consulting Management

17 Penerimaan kas dari jasa

no 726

Salaries and wages expense

tgl

ket
2 Gaji Resepsionis
31 Bayar gaji resepsionist

no 729

debet
2000
2000

Rent Expense

tgl

ket
7 Bayar Rental

debet
900

saldo
debet
kredit
20000
2000
18000
900
17100
20600
21800
2000
19800
600
19200

kredit

kredit

kredit

kredit

saldo
debet
kredit
2800

saldo
debet
kredit
1500

saldo
debet

1500

kredit
2800

debet

kredit
1500
900

saldo
kredit
2800

No.Account
101
112
126
201
209
311
400
726
729

kredit
Rp

debet

20,000

kredit
3500
1200

kredit

kredit

debet

saldo
kredit
20000

saldo
kredit
3500
4700

saldo
debet
kredit
2000
4000

saldo
debet
kredit
900

Trial Balance
Account Name
Cash
Account Receivable
Supplies
Account payable
Unearned Service Revenue
Share Capital - Ordinary
Service Revenue
Salaries and wages expense
Rent Expense

Debet
Rp
Rp
Rp

Rp
Rp
Rp

Kredit
19,200
2,800
1,500
Rp
Rp
Rp
Rp

900
2,800
20,000
4,700

4,000
900
28,400 Rp

28,400

tgl Keterangan
2 paid rent
3 order 2 film
9 received cash
10 pay mortgage

11 contracted with zale

12 paid advertising
20 received film from 3 april
25 received cash
29 paid salaries
30

30 prepaid rent for may

cash
Jurnal
rent expense

ref
cash

cash

debet
kredit
Rp
800
Rp
800

Rp

service revenue
mortgage payable
a/p
cash

advertising expense

Rp

Rp

1,800

Rp
Rp

service revenue
salaries expense
cash
cash
a/r
prepaid rent

1,000
2,000

Rp

300

Rp

1,000

Rp

5,200

Rp

1,600

1,000

A/R
tgl

5,200

Rp

1,600

Rp

90

Rp
cash

Rp
Rp

2
9
10
12
20
25
29
30
30

300

cash
cash

1,800

3,000

cash
film

Rp

tgl

30

Land
Rp

90

Rp

900

tgl

900

Building
tgl

equipment
tgl

A/P
tgl

Morgage Payable
tgl

Share Capital
tgl

cash

rent expense
ket

debet

kredit

debet

saldo
kredit

6000
800
1800
2000
300
1000
2500
1600
90
10390

ket

debet

900
6600

kredit

3790

saldo
debet kredit

90

Land
ket

debet

kredit

10000

saldo
debet kredit
10000

Building
ket

debet

kredit

8000

saldo
debet kredit
8000

equipment
ket

debet
6000

kredit

saldo
debet kredit
6000

tgl

ket

debet

kredit

saldo
debet kredit

2000

Morgage Payable
ket

debet

kredit

saldo
debet kredit

8000
3000

5000

Share Capital
ket

debet

kredit

saldo
debet kredit
20000

ent expense
ket

debet

kredit

debet

saldo
kredit

cash

Prepaid insurance
3850

700
100

cash
A/P
Prepaid Insurance
Equipment
A/P
unearned service revenue
share capital
service revenue
salaries & wages expense
advertising expense
utilities expense

cash
A/P
Prepaid Insurance
Equipment
Supplies
A/P
unearned service revenue
share capital
dividen
service revenue
salaries & wages expense
advertising expense
utilities expense

3850
2750
700
12000
4500
560
11700
8690
4200
1100
800
30800

20050
10750

Equpiment
12000

Account Payable
4500
100

Share Capital
11700

Salaries & Wages exp

4200

advetrising exp
1100

utilities exp
800
100

tilities exp