Firma "ABADI JAYA" Jakarta

Trial Balance
Per December 31, 2014
Account Account Name Debit Credit
Number
Cash Rp 400,000,000.00
Account Receivable Rp 200,000,000.00
Supplies Courses Rp 50,000,000.00
Supplies Administrtaion Rp 80,000,000.00
Equipment English Courses Rp 90,000,000.00
Accumulation Depreciation of Equipment
English Courses Rp 15,000,000.00
Equipment Computer Courses Rp 120,000,000.00
Accumulation Depreciation of Computer
Courses Rp 15,000,000.00
Equipment Accounting Courses Rp 35,000,000.00
Accumulation Depreciation of Equipment
Accounting Courses Rp 5,000,000.00
Account Payable Rp 75,000,000.00
Account Payable Technician Rp 50,000,000.00
Other Payable Rp 90,000,000.00
Capital La Toya Rp 250,000,000.00
Capital Hannina Rp 35,000,000.00
Service Revenue of English Courses Rp 210,000,000.00
Service Revenue of Computer Courses Rp 110,000,000.00
Service Revenue of Accounting Courses Rp 150,000,000.00
Service Revenue of Service Computer Rp 65,000,000.00
Other Revenue Rp 85,000,000.00
Salaries Instructure Rp 100,000,000.00
Salaries Technician Rp 20,000,000.00
Electricity And Water Cost Rp 10,000,000.00
Depreciation of Equipment Rp 25,000,000.00
Supplies Expense Rp 25,000,000.00
Balance Rp 1,155,000,000.00 Rp 1,155,000,000.00
 Firma "ABADI JAYA" Jakarta
Adjusting Journal Entries
Per December 31, 2014
Date Explanation Debit Credit
2014 Account Receivable Rp 25,000,000.00
Dec, 31 Service Revenue of English courses Rp 5,000,000.00
Service Revenue of Computer Courses Rp 8,000,000.00
Service Revenue of Accounting Courses Rp 12,000,000.00

Cash Rp 5,250,000.00
Service Revenue of Computer Rp 5,250,000.00

Supplies Expense Rp 15,000,000.00

Supplies Service Rp 15,000,000.00

Salaries Instructure Rp 15,000,000.00

Salaries Instructure Payable Rp 15,000,000.00

Salaries Technician Rp 50,000,000.00

Salaries Technician Payable Rp 50,000,000.00

Depreciation Of Equipment Rp 70,000,000.00

Accumulation Depreciaton Of Equipment
Accounting Courses Rp 50,000,000.00
Accumulation Depreciaton Of Equipment
English Courses Rp 10,000,000.00
Accumulation Depreciaton Of Equipment
Computer Courses Rp 10,000,000.00

Rent Cost Rp 12,500,000.00

Cash Rp 12,500,000.00

Balance Rp 192,750,000.00 Rp 192,750,000.00

Account Trial Balance
Account Name
Number
Debit Credit
Cash Rp 400,000,000.00
Account Receivable Rp 200,000,000.00
Supplies Courses Rp 50,000,000.00
Supplies Administrtaion Rp 80,000,000.00
Equipment English Courses Rp 90,000,000.00
Accumulation Depreciation of Equipment Rp 15,000,000.00
English Courses
Equipment Computer Courses Rp 120,000,000.00
Accumulation Depreciation of Computer Rp 15,000,000.00
Courses
Equipment Accounting Courses Rp 35,000,000.00
Accumulation Depreciation of Equipment
Accounting Courses Rp 5,000,000.00

Account Payable Rp 75,000,000.00

Account Payable Technician Rp 50,000,000.00
Other Payable Rp 90,000,000.00
Capital La Toya Rp 250,000,000.00
Capital Hannina Rp 35,000,000.00
Service Revenue of English Courses Rp 210,000,000.00
Service Revenue of Computer Courses Rp 110,000,000.00
Service Revenue of Accounting Courses Rp 150,000,000.00
Service Revenue of Service Computer Rp 65,000,000.00
Other Revenue Rp 85,000,000.00
Salaries Instructure Expense Rp 100,000,000.00
Salaries Technician Expense Rp 20,000,000.00
Electricity And Water Expense Rp 10,000,000.00
Depreciation of Equipment Expense Rp 25,000,000.00
Supplies Expense Rp 25,000,000.00
Balance Rp 1,155,000,000.00 Rp 1,155,000,000.00
Supplies Service
Salaries Payable Instructure
Salaries Payable Technician
Deprecition of Equipment
Rent Expense
Balance
Net Income
Balance
 Firma "ABADI JAYA" Jakarta
Work Sheet
Per Dec 31, 2014
Adjusting Journal Entries Adjusting Trial Balance

Debit Credit Debit Credit

Rp 5,250,000.00 Rp 12,500,000.00 Rp 392,750,000.00
Rp 25,000,000.00 Rp 225,000,000.00
Rp 50,000,000.00
Rp 80,000,000.00
Rp 90,000,000.00

Rp 10,000,000.00 Rp 25,000,000.00

Rp 120,000,000.00

Rp 10,000,000.00 Rp 25,000,000.00

Rp 35,000,000.00

Rp 50,000,000.00 Rp 55,000,000.00

Rp 75,000,000.00
Rp 50,000,000.00
Rp 90,000,000.00
Rp 250,000,000.00
Rp 35,000,000.00
Rp 5,000,000.00 Rp 215,000,000.00
Rp 8,000,000.00 Rp 118,000,000.00
Rp 12,000,000.00 Rp 162,000,000.00
Rp 5,250,000.00 Rp 70,250,000.00
Rp 85,000,000.00
Rp 15,000,000.00 Rp 115,000,000.00
Rp 50,000,000.00 Rp 70,000,000.00
Rp 10,000,000.00
Rp 25,000,000.00
Rp 15,000,000.00 Rp 40,000,000.00

Rp 15,000,000.00 Rp 15,000,000.00
Rp 15,000,000.00 Rp 15,000,000.00
Rp 50,000,000.00 Rp 50,000,000.00
Rp 70,000,000.00 Rp 70,000,000.00
Rp 12,500,000.00 Rp 12,500,000.00
Rp 192,750,000.00 Rp 192,750,000.00 Rp 1,335,250,000.00 Rp 1,335,250,000.00
 Income Statement Balance Sheet

Debit Credit Debit Credit

Rp 392,750,000.00
Rp 225,000,000.00
Rp 50,000,000.00
Rp 80,000,000.00
Rp 90,000,000.00

Rp 25,000,000.00

Rp 120,000,000.00

Rp 25,000,000.00

Rp 35,000,000.00

Rp 55,000,000.00

Rp 75,000,000.00
Rp 50,000,000.00
Rp 90,000,000.00
Rp 250,000,000.00
Rp 35,000,000.00
Rp 215,000,000.00
Rp 118,000,000.00
Rp 162,000,000.00
Rp 70,250,000.00
Rp 85,000,000.00
Rp 115,000,000.00
Rp 70,000,000.00
Rp 10,000,000.00
Rp 25,000,000.00
Rp 40,000,000.00

Rp 15,000,000.00
Rp 50,000,000.00
Rp 70,000,000.00 Rp 15,000,000.00
Rp 12,500,000.00
Rp 342,500,000.00 Rp 650,250,000.00 Rp 992,750,000.00 Rp 685,000,000.00
Rp 307,750,000.00 Rp 307,750,000.00
Rp 342,500,000.00 Rp 342,500,000.00 Rp 685,000,000.00 Rp 685,000,000.00
 Firma "ABADI JAYA" Jakarta
Income Statement
For the month ended Dec 31, 2014
Income
Service Revenue of English Courses Rp 215,000,000.00
Service Revenue of Computer Courses Rp 118,000,000.00
Service Revenue of Accounting Courses Rp 162,000,000.00
Service Revenue of Service Computer Rp 70,250,000.00
Other Revenue Rp 85,000,000.00
Total Revenue Rp 650,250,000.00
Expense
Salaries Instructure Expense Rp 115,000,000.00
Salaries Technician Expense Rp 70,000,000.00
Electricity And Water Expense Rp 10,000,000.00
Depreciation of Equipment Expense Rp 25,000,000.00
Supplies Expense Rp 40,000,000.00
Deprecition of Equipment Rp 70,000,000.00
Rent Expense Rp 12,500,000.00
Total Expense Rp 342,500,000.00
Net Income Rp 307,750,000.00
 Firma "ABADI JAYA" Jakarta
Capital Statement
For the month Dec 31, 2014
Capital La Toya and Hannina Rp 285,000,000.00
Net Income Rp 307,750,000.00
Capital Rp 592,750,000.00
 Firma "ABADI JAYA" Jakarta
Balance Sheet
Per December 31, 2014
Assets Liabilities
Current Assets : Current Liabilities :
Cash Rp 392,750,000.00 Account Payable
Account Receivable Rp 225,000,000.00 Account Payable Technician
Supplies Courses Rp 50,000,000.00 Other Payable
Supplies Administrtaion Rp 80,000,000.00 Salaries Payable Instructure
Total Current Assets Rp 747,750,000.00 Salaries Payable Technician
Total Current Liabilities
Fixed Assets
Equipment English Courses Rp 90,000,000.00 Capital :
Accumulation Depreciation of Rp 25,000,000.00
Equipment English Courses
Equipment Computer Courses Rp 120,000,000.00
Accumulation Depreciation of
Computer Courses Rp 25,000,000.00
Equipment Accounting Courses Rp 35,000,000.00
Accumulation Depreciation of Rp 55,000,000.00
Equipment Accounting Courses
Total Fixed Assets Rp 140,000,000.00
Total Assets Rp 887,750,000.00 Total Liabilities and Capital
Rp 75,000,000.00
Rp 50,000,000.00
Rp 90,000,000.00
Rp 15,000,000.00
Rp 50,000,000.00
Rp 280,000,000.00

Rp 592,750,000.00

Rp 872,750,000.00