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Kara Shin

Journal Transaction
December 31,2017

tanggal Journal Debet

1 cash (No.101) 20,000


equity (No.311)

2 Salaries and wages Expense (No.726) 2,000


Account Payable

3 Supplies (No.126) 1,500


Account Payable (No.201)

7 Rent Expense (No.729) 900


cash (No.101)

11 Account Payable (No.201) 2,800


cash (No.101)

12 cash (No.101) 3,500


Service Revenue (No.400)

17 cash (No.101) 1,200


Unearned Service Revenue (No.209)

31 Account Payable (No.201) 2,000


Salaries and wages Expense (No.726)

31 Account Payable (No.201) 600


cash (No.101)
40% x 1.500 (angkanya didapat dari soal tgl 3 mei) = 600
kredit

20,000

2,000

1,500

900

2,800

3,500

1,200

2,000

600
Kara Shin
Post The Ledger
December,31,2017

Cash
Debit
Date description Ref Amount
Mei,1 Shareholder Investment 20,000
Mei,12 Received from managament consluting Management 3,500
Mei,17 Received Unearned Sales revenue from lucille,co 1,200

equity
Debit
Date description Ref Amount

Account Payable
Debit
Date description Ref Amount
mei,11 Payment tax billing 2,800
Mei,31 Pay ment payable from Hartig Supply company 600
Mei,31 payment salaries secretary 2,000

Salaries Wages Expense


Debit
Date description Ref Amount
mei,2 Salaries Wages Expense 2,000

Supplies
Debit
Date description Ref Amount
Mei,3 Purchase supplies 1,500

Rent Expense
Debit
Date description Ref Amount
Mei,7 Payment office rent 900
Service Revenue
Debit
Date description Ref Amount

Unearned Service Revenue


Debit
Date description Ref Amount
Kara Shin
Post The Ledger
December,31,2017

Cash
Kredit
Date description Ref Amount
Mei,7 Pay Rent 900
mei,11 Pay tax 2,800
Mei,31 Pay ment salaries 2,000
Mei,31 Pay ment payable from Hartig Supply company 600

equity
Kredit
Date description Ref Amount
Mei,1 Shareholder Investment 20,000

Account Payable
Kredit
Date description Ref Amount
Mei,3 Purchases from hartig company 900
Mei,2 Hired Secretary and receiptionist 2,000

alaries Wages Expense


Kredit
Date description Ref Amount
Mei,31 Salaries Wages Expense 2,000

Supplies
Kredit
Date description Ref Amount

Rent Expense
Kredit
Date description Ref Amount
Service Revenue
Kredit
Date description Ref Amount
Mei,12 Service Revenue 3,500

earned Service Revenue


Kredit
Date description Ref Amount
Mei,17 Unearned Service Revenue 1,200
Kara Shin
Trial balance
December,31,2017

Account Title Debit Credit


Cash 24,700
Supplies 900
Account payable 2,900
Equity 20,000
Rent Expense
Salaries Wages Expense 2,000
Service Revenue 3,500
Unearned Service Revenue 1,200

Total 27,600 27,600


Balance