Date Account title Ref.

Debit Credit
Dec-01 Cash Rp 50,000,000.00
Share Capital - Ordinary Rp 50,000,000.00
Dec-02 Prepaid Rent Rp 24,000,000.00
Cash Rp 24,000,000.00
Dec-02 Office Supplies Rp 1,800,000.00
Cash Rp 1,800,000.00
Dec-04 Office Equipment Rp 5,000,000.00
Cash Rp 5,000,000.00
Dec-05 Cash Rp 2,500,000.00
Service Revenue Rp 2,500,000.00
Dec-05 Prepaid Insurance Rp 12,000,000.00
Cash Rp 12,000,000.00
Dec-07 Cash Rp 20,000,000.00
Unearned Revenue Rp 20,000,000.00
Dec-08 Office Equipment Rp 10,000,000.00
Account Payable Rp 10,000,000.00
Dec-09 Cash Rp 10,000,000.00
Account Receivable Rp 5,000,000.00
Service Revenue Rp 15,000,000.00
Dec-09 Prepaid Advertising Rp 3,000,000.00
Cash Rp 3,000,000.00
Dec-10 Drawing Rp 2,000,000.00
Cash Rp 2,000,000.00
Dec-12 Account Payable Rp 10,000,000.00
Cash Rp 10,000,000.00
Dec-15 Salaries Expenses Rp 6,000,000.00
Cash Rp 6,000,000.00
Dec-15 Wages Expenses Rp 350,000.00
Cash Rp 350,000.00
Dec-17 Account Receivable Rp 5,000,000.00
Service Revenue Rp 5,000,000.00
Dec-18 Utilities Expense Rp 375,000.00
Cash Rp 375,000.00
Dec-20 Utilities Expense Rp 1,200,000.00
Cash Rp 1,200,000.00
Dec-25 Cash Rp 1,500,000.00
Account Receivable Rp 1,500,000.00
Service Revenue Rp 3,000,000.00
Dec-27 Office Supplies Rp 1,500,000.00
Account Payable Rp 1,500,000.00
Dec-28 Salaries Expenses Rp 5,000,000.00
Cash Rp 5,000,000.00
 Dec-29 Cash Rp 6,500,000.00
Service Revenue Rp 6,500,000.00
Dec-30 Miscellaneous Expense Rp 200,000.00
Cash Rp 200,000.00
ADJUSTING ENTRIES
Date Account title Ref. Debit Credit
Dec-31 Supplies Expense Rp 2,850,000.00
Office Supplies Rp 2,850,000.00
Dec-31 Advertising Expense Rp 2,100,000.00
Prepaid Advertising Rp 2,100,000.00
Dec-31 Depreciation Expense Rp 250,000.00
Accumulated Depresiation - Equipment Rp 250,000.00
Dec-31 Utilities Expense Rp 420,000.00
Utilities Payable Rp 420,000.00
Dec-31 Unearned Revenue Rp 10,000,000.00
Service Revenue Rp 10,000,000.00
Dec-31 Salaries Expenses Rp 6,350,000.00
Salaries Payable Rp 6,350,000.00

Supplies Expense
Date Account title Ref. Debit Credit
Dec-31 Rp 2,850,000.00

Advertising Expense
Date Account title Ref. Debit Credit
Dec-31 Rp 2,100,000.00

Depreciation Expense
Date Account title Ref. Debit Credit
Dec-31 Rp 250,000.00

Accumulated Depresiation - Equipment

Date Account title Ref. Debit Credit
Dec-31 Rp 250,000.00

Utilities Payable
Date Account title Ref. Debit Credit
Dec-31 Rp 420,000.00

Salaries payable
Date Account title Ref. Debit Credit
Dec-31 Rp 6,350,000.00
Cash
Date Account title Ref. Debit Credit
Dec-01 Cash Rp 50,000,000
Rp 24,000,000
Rp 1,800,000
Rp 5,000,000
Rp 2,500,000
Rp 12,000,000
Rp 20,000,000
Rp 10,000,000
Rp 3,000,000
Rp 2,000,000
Rp 10,000,000
Rp 6,000,000
Rp 350,000
Rp 375,000
Rp 1,200,000
Rp 1,500,000
Rp 5,000,000
Rp 6,500,000
Rp 200,000

Share Capital Ordinary

Date Account title Ref. Debit Credit
Dec-01 Rp 50,000,000

Prepaid Rent
Date Account title Ref. Debit Credit
Dec-02 Rp 24,000,000

Office Supplies
Date Account title Ref. Debit Credit
Dec-02 Rp 1,800,000
Dec-27 Rp 1,500,000
Dec-31 Rp 2,850,000.00

Office Equipment
Date Account title Ref. Debit Credit
Dec-04 Rp 5,000,000
Dec-08 Rp 10,000,000
 Service Revenue
Date Account title Ref. Debit Credit
Dec-05 Rp 2,500,000
Dec-09 Rp 15,000,000
Dec-17 Rp 5,000,000
Dec-25 Rp 3,000,000
Dec-29 Rp 6,500,000
Dec-31 Rp 10,000,000
Prepaid Insurance
Date Account title Ref. Debit Credit
Dec-05 Rp 12,000,000

Unearned Revenue
Date Account title Ref. Debit Credit
Dec-07 Rp 20,000,000
Dec-31 Rp 10,000,000
Account Payable
Date Account title Ref. Debit Credit
Dec-08 Rp 10,000,000
Dec-12 Rp 10,000,000
Dec-27 Rp 1,500,000

Balance Account Receivable

Rp 2,850,000.00 Date Account title Ref. Debit Credit
Dec-09 Rp 5,000,000
Dec-17 Rp 5,000,000
Balance Dec-25 Rp 1,500,000
Rp 2,100,000.00

Prepaid Advertising
Balance Date Account title Ref. Debit Credit
Rp 250,000.00 Dec-09 Rp 3,000,000
Dec-31 Rp 2,100,000
Drawing
Balance Date Account title Ref. Debit Credit
Rp 250,000.00 Dec-10 Rp 2,000,000

Salaries Expenses
Balance Date Account title Ref. Debit Credit
Rp 420,000 Dec-15 Rp 6,000,000
Dec-28 Rp 5,000,000
Dec-31 Rp 6,350,000.00
Balance Wages Expenses
Rp 6,350,000.00 Date Account title Ref. Debit Credit
Dec-15 Rp 350,000
Utilities Expense
Date Account title Ref. Debit Credit
Dec-18 Rp 375,000
Dec-20 Rp 1,200,000
Dec-31 Rp 420,000
Miscellaneous Expense
Date Account title Ref. Debit Credit
Dec-30 Rp 200,000
Balance
Rp 50,000,000
Rp 26,000,000
Rp 24,200,000
Rp 19,200,000
Rp 21,700,000
Rp 9,700,000
Rp 29,700,000
Rp 39,700,000
Rp 36,700,000
Rp 34,700,000
Rp 24,700,000
Rp 18,700,000
Rp 18,350,000
Rp 17,975,000
Rp 16,775,000
Rp 18,275,000
Rp 13,275,000
Rp 19,775,000
Rp 19,575,000

Balance
Rp 50,000,000

Balance
Rp 24,000,000

Balance
Rp 1,800,000
Rp 3,300,000
Rp 450,000

Balance
Rp 5,000,000
Rp 15,000,000
Balance
Rp 2,500,000
Rp 17,500,000
Rp 22,500,000
Rp 25,500,000
Rp 32,000,000
Rp 42,000,000

Balance
Rp 12,000,000

Balance
Rp 20,000,000
Rp 10,000,000

Balance
Rp 10,000,000
Rp -
Rp 1,500,000

Balance
Rp 5,000,000
Rp 10,000,000
Rp 11,500,000

Balance
Rp 3,000,000
Rp 900,000

Balance
Rp 2,000,000

Balance
Rp 6,000,000
Rp 11,000,000
Rp 17,350,000

Balance
Rp 350,000
Balance
Rp 375,000
Rp 1,575,000
Rp 1,995,000

Balance
Rp 200,000
 JATRI CONSULTING
TRIAL BALANCE
DECEMBER 31, 2017
DEBIT
Cash Rp 19,575,000
Share Capital Ordinary
Prepaid Rent Rp 24,000,000
Office Supplies Rp 450,000
Office Equipment Rp 15,000,000
Service Revenue
Prepaid Insurance Rp 12,000,000
Unearned Revenue
Account Payable
Account Receivable Rp 11,500,000
Prepaid Advertising Rp 900,000
Drawing Rp 2,000,000
Salaries Expenses Rp 17,350,000
Wages Expenses Rp 350,000
Utilities Expenses Rp 1,995,000
Miscellaneous Expenses Rp 200,000
Supplies Expense Rp 2,850,000.00
Advertising Expense Rp 2,100,000.00
Depreciation Expense Rp 250,000.00
Accumulated Depreciation - Equipment
Utilities Payable
Salaries payable
Rp 110,520,000
CREDIT

Rp 50,000,000

Rp 42,000,000

Rp 10,000,000
Rp 1,500,000

Rp 250,000.00
Rp 420,000
Rp 6,350,000.00
Rp 110,520,000
 JATRI CONSULTING
INCOME STATEMENT
FOR THE MONTH ENDED DECEMBER 31, 2017
Service Revenue Rp 42,000,000
Salaries Expenses Rp 17,350,000
Wages Expenses Rp 350,000
Utilities Expenses Rp 1,995,000
Miscellaneous Expenses Rp 200,000
Supplies Expense Rp 2,850,000
Advertising Expense Rp 2,100,000
Depreciation Expense Rp 250,000 Rp 25,095,000
Net Income Rp 16,905,000

JATRI CONSULTING
CHANGE IN EQUITY STATEMENT
FOR THE MONTH ENDED DECEMBER 31, 2017
Share Capital Ordinary Rp 50,000,000
Less: Drawing Rp 2,000,000
Rp 48,000,000
Add : Net Income Rp 16,905,000
Share Capital Ordinary Rp 64,905,000

JATRI CONSULTING
STATEMENT OF FINANCIAL POSITION
FOR THE MONTH ENDED DECEMBER 31, 2017
Assets
Cash Rp 19,575,000
Prepaid Rent Rp 24,000,000
Office Supplies Rp 450,000
Office Equipment Rp 15,000,000
Prepaid Insurance Rp 12,000,000
Account Receivable Rp 11,500,000
Prepaid Advertising Rp 900,000
Accumulated Depreciation - Equipment -Rp 250,000
Equity and Liability
Equity
Share Capital Ordinary
Liabilities
Unearned Revenue Rp 10,000,000
Account Payable Rp 1,500,000
Utilities Payable Rp 420,000
Salaries payable Rp 6,350,000
Total Equity and Liabilities
Rp 83,175,000

Rp 64,905,000

Rp 18,270,000
Rp 83,175,000