AKUNTANSI PERUSAHAAN JASA
Wedding Organizing “GEMILANG”
Beginning Balance
For The Month December 01, 2011
|
AKTIVA
|
PASIVA
|
||
|
Cash
|
Rp
75.000.000,00
|
Account
Payable
|
Rp 5.000.000,00
|
|
Account
Receivable
|
Rp
9.500.000,00
|
Ny.Nina
Capital
|
Rp 85.000.000,00
|
|
Prepaid
Rent
|
Rp
1.750.000,00
|
|
|
|
Supplies
|
Rp
1.250.000,00
|
|
|
|
Equipment
|
Rp
2.500.000,00
|
|
|
|
Totally
|
Rp
90.000.000,00
|
Totally
|
Rp 90.000.000,00
|
Transaksi selama Bulan Desember 2011 adalah
sebagai berikut:
5 Des 2011 :
Dibayar sewa ruko untuk satu tahun sebesar Rp 35.000.000,-
9 Des 2011 : Dibeli
peralatan sebesar Rp 30.000.000,- dibayar kas Rp 10.000.000,- sisanya dibayar
kemudian.
11 Des 2011 :
Dibeli perlengkapan WO tunai Rp 10.000.000,-
12 Des 2011 : Diterima
hasil jasa dekorasi untuk pesta pernikahan sebesar Rp 30.000.000,- difakturkan
Rp 500.000,-
15 Des 2011 : Dibayar utang
atas pembelian peralatan tanggal 9 Desember 2011 sebesar Rp 20.000.000,-
18 Des 2011 :
Dibayar gaji karyawan sebesar Rp 1.500.000,-
19 Des 2011 :
Dibeli peralatan dekorasi sebesar Rp 500.000,- secara tunai
21 Des 2011 : Pelunasan
faktur dari Ny. Aini pada tanggal 12 Desember 2011 sebesar Rp 500.000,-
25 Des 2011 :
Dibayar rekening listrik, air, dan telepon sebesar Rp 600.000,-
29 Des 2011 : Diselesaikan
pekerjaan dekorasi pesta Pernikahan
berupa cek sebesar Rp 30.000.000,-
30 Des 2011 :
Penyusutan peralatan bulan ini Rp 60.000,-
31 Des 2011 :
Dibayar biaya pemasangan iklan selama bulan Desember sebesar Rp 650.000,-
31 Des 2011 :
Dibayar premi asuransi untuk bulan Desember Rp 1.000.000,-
|
Wedding Organizing “GEMILANG”
|
|||||
|
General Journal
|
|||||
|
Per December 31,2011
|
|||||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
|
|
Dec
|
1
|
Cash
|
111
|
Rp 75.000.000,00
|
|
|
2011
|
Account Receivable
|
112
|
Rp 9.500.000,00
|
|
|
|
|
Prepaid Rent
|
113
|
Rp 1.750.000,00
|
|
|
|
|
Supplies
|
114
|
Rp 1.250.000,00
|
|
|
|
|
Equipment
|
121
|
Rp 2.500.000,00
|
|
|
|
|
Account
Payable
|
211
|
|
Rp
5.000.000,00
|
|
|
|
Ny.Nina Capital
|
311
|
|
Rp
85.000.000,00
|
|
|
|
5
|
Prepaid Rent
|
113
|
Rp
35.000.000,00
|
|
|
|
Cash
|
111
|
|
Rp 35.000.000,00
|
|
|
|
9
|
Equipment
|
121
|
Rp
30.000.000,00
|
|
|
|
Cash
|
111
|
|
Rp
10.000.000,00
|
|
|
|
Account Payable
|
211
|
|
Rp
20.000.000,00
|
|
|
|
11
|
Supplies
|
114
|
Rp
10.000.000,00
|
|
|
|
Cash
|
111
|
|
Rp
10.000.000,00
|
|
|
|
12
|
Cash
|
111
|
Rp
30.000.000,00
|
|
|
|
Account Receivable
|
112
|
Rp 500.000,00
|
|
|
|
|
Revenue
|
411
|
|
Rp 30.500.000,00
|
|
|
|
15
|
Account Payable
|
211
|
Rp
20.000.000,00
|
|
|
|
Cash
|
111
|
|
Rp
20.000.000,00
|
|
|
|
18
|
Salaries Expense
|
511
|
Rp
1.500.000,00
|
|
|
|
Cash
|
111
|
|
Rp1.500.000,00
|
|
|
|
19
|
Equipment
|
121
|
Rp 500.000,00
|
|
|
|
Cash
|
111
|
|
Rp 500.000,00
|
|
|
|
21
|
Cash
|
111
|
Rp 500.000,00
|
|
|
|
Account Receivable
|
112
|
|
Rp 500.000,00
|
|
|
|
25
|
Light, Water, and Telp Expense
|
513
|
Rp 600.000,00
|
|
|
|
Cash
|
111
|
|
Rp 600.000,00
|
|
|
|
28
|
Ny. Nina Drawing
|
312
|
Rp
1.000.000,00
|
|
|
|
Cash
|
111
|
|
Rp
1.000.000,00
|
|
|
|
29
|
Cash
|
111
|
Rp
30.000.000,00
|
|
|
|
Revenue
|
411
|
|
Rp
30.000.000,00
|
|
|
|
30
|
Depreciation Expense Equip
|
512
|
Rp 60.000,00
|
|
|
|
Acc Depreciation
Equip
|
122
|
|
Rp 60.000,00
|
|
|
|
31
|
Advertising Expense
|
514
|
Rp 650.000,00
|
|
|
|
Cash
|
111
|
|
Rp 650.000,00
|
|
|
|
31
|
Insurance Expense
|
515
|
Rp
1.000.000,00
|
|
|
|
|
Cash
|
111
|
|
Rp
1.000.000,00
|
|
Totally
|
Rp
251.310.000,00
|
Rp
251.310.000,00
|
|||
Journal Recapitulation
|
NO ACCOUNT
|
DEBIT
|
CREDIT
|
|
111
|
Rp
135.500.000,00
|
Rp
80.250.000,00
|
|
112
|
Rp
10.000.000,00
|
Rp 500.000,00
|
|
113
|
Rp
36.750.000,00
|
-
|
|
114
|
Rp
11.250.000,00
|
-
|
|
121
|
Rp
33.000.000,00
|
-
|
|
122
|
-
|
Rp 60.000,00
|
|
211
|
Rp
20.000.000,00
|
Rp
25.000.000,00
|
|
311
|
-
|
Rp
85.000.000,00
|
|
312
|
Rp
1.000.000,00
|
-
|
|
411
|
-
|
Rp
60.500.000,00
|
|
511
|
Rp
1.500.000,00
|
-
|
|
512
|
Rp 60.000,00
|
-
|
|
513
|
Rp 600.000,00
|
-
|
|
514
|
Rp 650.000,00
|
-
|
|
515
|
Rp
1.000.000,00
|
-
|
|
Totally
|
Rp
251.310.000,00
|
Rp
251.310.000,00
|
|
General Ledger Posting
|
|||||||
|
|
|
|
|
|
|
|
|
|
Cash
|
|
|
|
|
|
No. 111
|
|
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
Rp
75.000.000,00
|
|
|
2011
|
5
|
Prepaid Rent
|
GJ 1
|
|
Rp 35.000.000,00
|
Rp
40.000.000,00
|
|
|
|
9
|
Equipment
|
GJ 1
|
|
Rp 10.000.000,00
|
Rp
30.000.000,00
|
|
|
|
11
|
Supplies
|
GJ 1
|
|
Rp 10.000.000,00
|
Rp
20.000.000,00
|
|
|
|
12
|
Service Revenue
|
GJ 1
|
Rp 30.000.000,00
|
|
Rp
50.000.000,00
|
|
|
|
15
|
Account Payable
|
GJ 1
|
|
Rp 20.000.000,00
|
Rp
30.000.000,00
|
|
|
|
18
|
Salaries Expense
|
GJ 1
|
|
Rp
1.500.000,00
|
Rp
28.500.000,00
|
|
|
|
19
|
Equipment
|
GJ 1
|
|
Rp
500.000,00
|
Rp
28.000.000,00
|
|
|
|
21
|
Account Receivable
|
GJ 1
|
Rp
500.000,00
|
|
Rp
28.500.000,00
|
|
|
|
25
|
Light,Water, Telephone Expense
|
GJ 1
|
|
Rp
600.000,00
|
Rp
27.900.000,00
|
|
|
|
28
|
Ny. Nina Drawing
|
GJ 1
|
|
Rp
1.000.000,00
|
Rp
26.900.000,00
|
|
|
|
29
|
Service Revenue
|
GJ 1
|
Rp 30.000.000,00
|
|
Rp
56.900.000,00
|
|
|
|
31
|
Advertising Expense
|
GJ 1
|
|
Rp
650.000,00
|
Rp
56.250.000,00
|
|
|
|
31
|
Insurance Expense
|
GJ 1
|
|
Rp
1.000.000,00
|
Rp
55.250.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Account Receivable
|
|
|
|
|
No. 112
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
Rp
9.500.000,00
|
|
|
Rp
9.500.000,00
|
|
2011
|
12
|
Service Revenue
|
GJ 1
|
|
Rp
500.000,00
|
|
Rp
10.000.000,00
|
|
|
21
|
Cash
|
GJ 1
|
|
|
Rp
500.000,00
|
Rp
9.500.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Rent
|
|
|
|
|
No.113
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
Rp
1.750.000,00
|
|
|
2011
|
5
|
Cash
|
GJ 1
|
Rp 35.000.000,00
|
|
Rp
36.750.000,00
|
|
|
|
31
|
Adjusment Entries
|
AE 1
|
|
Rp
18.375.000,00
|
Rp
18.375.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Supplies
|
|
|
|
|
No. 114
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
Rp
1.250.000,00
|
|
|
2011
|
11
|
Cash
|
GJ 1
|
Rp 10.000.000,00
|
|
Rp
11.250.000,00
|
|
|
|
31
|
Adjusment Entries
|
AE 1
|
|
Rp 6.250.000,00
|
Rp 5.000.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Equipment
|
|
|
|
|
No. 121
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
Rp
2.500.000,00
|
|
|
2011
|
9
|
Cash
|
GJ 1
|
Rp 30.000.000,00
|
|
Rp
32.500.000,00
|
|
|
|
19
|
Cash
|
GJ 1
|
Rp
500.000,00
|
|
Rp
33.000.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Depreciation Equipment
|
|
|
No. 122
|
||||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
30
|
Depreciation Expense Equip
|
GJ 1
|
|
Rp
60.000,00
|
|
Rp
60.000,00
|
|
2011
|
31
|
Adjusment Entries
|
AE 1
|
|
Rp
8.250.000,00
|
|
Rp
8.310.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Account Payable
|
|
|
|
|
No. 211
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
|
Rp
5.000.000,00
|
|
2011
|
9
|
Equipment
|
GJ 1
|
|
Rp 20.000.000,00
|
|
Rp
25.000.000,00
|
|
|
15
|
Cash
|
GJ 1
|
Rp 20.000.000,00
|
|
|
Rp
5.000.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ny. Nina Capital
|
|
|
|
|
No. 311
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
1
|
Saldo
|
|
|
|
|
Rp
85.000.000,00
|
|
2011
|
31
|
Closing Journal
|
CJ 1
|
Rp
1.000.000,00
|
|
|
Rp
84.000.000,00
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp 25.130.000,00
|
|
Rp 109.130.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ny. Nina Drawing
|
|
|
|
|
No. 312
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
28
|
Cash
|
GJ 1
|
Rp
1.000.000,00
|
|
Rp
1.000.000,00
|
|
|
2011
|
31
|
Closing Journal
|
CJ 1
|
|
Rp
1.000.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Service Revenue
|
|
|
|
|
No. 411
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
12
|
Cash
|
GJ 1
|
|
Rp 30.500.000,00
|
|
Rp
30.500.000,00
|
|
2011
|
29
|
Cash
|
GJ 1
|
|
Rp 30.000.000,00
|
|
Rp
60.500.000,00
|
|
|
31
|
Adjustment Entries
|
AE 1
|
|
Rp 1.500.000,00
|
|
Rp 62.000.000,00
|
|
|
31
|
Closing Journal
|
CJ 1
|
Rp 62.000.000,00
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Salaries Expense
|
|
|
|
|
No. 511
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
18
|
Cash
|
GJ 1
|
Rp
1.500.000,00
|
|
Rp
1.500.000,00
|
|
|
2011
|
31
|
Adjusment Entries
|
AE 1
|
Rp
500.000,00
|
|
Rp
2.000.000,00
|
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp
2.000.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation Expense Equipment
|
|
|
No. 512
|
||||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
30
|
Accum. Depreciation Equip
|
GJ 1
|
Rp
60.000,00
|
|
Rp
60.000,00
|
|
|
2011
|
31
|
Adjustment Entries
|
AE 1
|
Rp
8.250.000,00
|
|
Rp
8.310.000,00
|
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp 8.310.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Light, Water, and Telephone Expense
|
|
|
No. 513
|
||||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
25
|
Cash
|
GJ 1
|
Rp
600.000,00
|
|
Rp
600.000,00
|
|
|
2011
|
31
|
Adjusment Entries
|
AE 1
|
Rp
250.000,00
|
|
Rp
850.000,00
|
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp
850.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Advertising Expense
|
|
|
No. 514
|
||||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
31
|
Cash
|
GJ 1
|
Rp
650.000,00
|
|
Rp
650.000,00
|
|
|
2011
|
31
|
Adjustment Entries
|
AE 1
|
|
Rp
350.000,00
|
Rp
300.000,00
|
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp
300.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Insurance Expense
|
|
|
|
|
No. 515
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
31
|
Cash
|
GJ 1
|
Rp
1.000.000,00
|
|
Rp
1.000.000,00
|
|
|
2011
|
31
|
Adjusment Entries
|
AE 1
|
|
Rp
500.000,00
|
Rp
500.000,00
|
|
|
|
31
|
Closing Journal
|
CJ 1
|
|
Rp
500.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income Summary
|
|
|
|
|
No.
|
||
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
SALDO
|
||
|
DEBIT
|
CREDIT
|
||||||
|
Dec
|
31
|
Closing Journal
|
CJ 1
|
|
Rp 62.000.000,00
|
|
Rp
62.000.000,00
|
|
2011
|
31
|
Closing Journal
|
CJ 1
|
Rp 36.585.000,00
|
|
|
Rp
25.415.000,00
|
|
|
31
|
Closing Journal
|
CJ 1
|
Rp 25.130.000,00
|
|
|
Rp
285.000,00
|
|
|
31
|
Closing Journal
|
CJ 1
|
Rp 285.000,00
|
|
|
-
|
|
Wedding
Organizing “ GEMILANG “
|
|||
|
Trial Balance
|
|||
|
Per December 31,2011
|
|||
|
NO ACCOUNT
|
ACCOUNT NAME
|
DEBIT
|
CREDIT
|
|
111
|
Cash
|
Rp 55.250.000,00
|
|
|
112
|
Account
Receivable
|
Rp 9.500.000,00
|
|
|
113
|
Prepaid
Rent
|
Rp 36.750.000,00
|
|
|
114
|
Supplies
|
Rp 11.250.000,00
|
|
|
121
|
Equipment
|
Rp 33.000.000,00
|
|
|
122
|
Accumulated
Depreciation Equipment
|
|
Rp 60.000,00
|
|
211
|
Account
Payable
|
|
Rp5.000.000,00
|
|
311
|
Ny.
Nina Capital
|
|
Rp 85.000.000,00
|
|
312
|
Ny.
Nina Drawing
|
Rp 1.000.000,00
|
|
|
411
|
Revenue
|
|
Rp 60.500.000,00
|
|
511
|
Salaries
Expense
|
Rp 1.500.000,00
|
|
|
512
|
Depreciation
Expense Equipment
|
Rp 60.000,00
|
|
|
513
|
Light,
Water, and Telphone Expense
|
Rp 600.000,00
|
|
|
514
|
Advertising
Expense
|
Rp 650.000,00
|
|
|
515
|
Insuranse
Expense
|
Rp 1.000.000,00
|
|
|
Totally
|
Rp 150.560.000,00
|
Rp150.560.000,00
|
|
Transaksi Ayat
Jurnal Penyesuaian :
1) Kerugian piutang tak tertagih
ditaksir sebesar 3 % dari saldo piutang
2) Beban iklan yang sudah di terbitkan Rp 300.000,00
3) Peralatan disusutkan 25% dari
harga perolehan
4) Sewa di bayar di muka untuk
satu tahun,di bayar 1 July 2011
5) Perlengkapan yang masih ada
digudang sebesar Rp 5.000.000,00
6) Beban yg masih harus dibayar:
-Gaji bulan Desember Rp 500.000,00
-Listrik, Air, dan Telephon Rp 250.000,00
7) Masih harus diterima jasa
pesanan WO “GEMILANG” sebesar Rp 1.500.000,00
8) Premi asuransi dibayar 1 Juli
2011
Keterangan Ayat Jurnal Penyesuaian :
1) AJP : Doubtful
Account Expense Rp
285.000,00
Allowance
For Doubtful Account Rp
285.000,00
Ket : 3 % × Rp 9.500.000,00 = Rp 285.000,00
2) Di NS :
Beban Iklan dicatat sebagai beban
AJP : Pendekatan laba rugi ( Beban – Harta)
Prepaid Advertising Rp 350.000,00
Advertising
Expense Rp
350.000,00
Ket : Rp 650.000,00 – Rp 300.000,00 = Rp
350.000,00
3) AJP :
Depreciation Expense Equipment Rp
8.250.000,00
Accumulated
Depreciation Equipment Rp
8.250.000,00
Ket : 25 % × Rp 33.000.000,00 =
Rp 8.250.000,00
4) Di NS :
Sewa DDM dicatat sebagai harta
AJP : Pendekatan Neraca ( Harta – Beban )
Rent
Expense Rp
18.375.000,00
Prepaid
Rent Rp
18.375.000,00
Ket : 6/12 × Rp 36.750.000,00 =
Rp 18.375.000,00
5) Di NS :
Perlengkapan dicatat sebagai harta
AJP : Pendekatan Neraca ( Harta – Beban )
Supplies Expense Rp 6.250.000,00
Supplies Rp
6.250.000,00
Ket : Kalau pendekatan neraca di cari yang
terpakai
Rp 11.250.000,00 – Rp
5.000.000,00 = Rp 6.250.000,00
6) AJP : Salaries Expense Rp 500.000,00
Light,Water,and Telp Expense Rp
250.000,00
Accrued
Expense Payable Rp
750.000,00
Ket : Hubungan beban di kaitkan dengan utang
karena timbul suatu utang beban
7) AJP : Revenue
Receivable
Rp 1.500.000,00
Service
Revenue Rp
1.500.000,00
12
8) Di NS :
Beban Asuransi dicatat sebagai beban
AJP : Pendekatan Laba Rugi ( Beban – Harta )
Prepaid
Insurance Rp
500.000,00
Insurance
Expense Rp
500.000,00
Ket : 6/12 ×Rp 1.000.000,00 = Rp
500.000,00
|
Wedding Organizing “ GEMILANG”
|
|
Adjusting Entries
|
|
Per December 31,2011
|
|
DATE
|
DESCRIPTION
|
REF
|
DEBIT
|
CREDIT
|
|
|
Dec
|
31
|
Doubtful Account Expense
|
|
Rp
285.000,00
|
|
|
2011
|
|
Allowance for
Doubtful Account
|
|
|
Rp
285.000,00
|
|
|
31
|
Prepaid Advertising
|
|
Rp
350.000,00
|
|
|
|
|
Advertising
Expense
|
|
|
Rp
350.000,00
|
|
|
31
|
Depreciation Expense Equipment
|
|
Rp 8.250.000,00
|
|
|
|
|
Accumulated
Depreciation Equipment
|
|
|
Rp 8.250.000,00
|
|
|
31
|
Rent Expense
|
|
Rp 18.375.000,00
|
|
|
|
|
Prepaid Rent
|
|
|
Rp 18.375.000,00
|
|
|
31
|
Supplies Expense
|
|
Rp 6.250.000,00
|
|
|
|
|
Supplies
|
|
|
Rp 6.250.000,00
|
|
|
31
|
Salaries Expense
|
|
Rp
500.000,00
|
|
|
|
|
Light, Water, and Telphone Expense
|
|
Rp
250.000,00
|
|
|
|
|
Accrued Expense
Payable
|
|
|
Rp
750.000,00
|
|
|
31
|
Revenue Receivable
|
|
Rp 1.500.000,00
|
|
|
|
|
Revenue
|
|
|
Rp 1.500.000,00
|
|
|
31
|
Prepaid Insurance
|
|
Rp
500.000,00
|
|
|
|
|
Insurance
Expense
|
|
|
Rp
500.000,00
|
|
Totally
|
Rp 36.260.000,00
|
Rp 36.260.000,00
|
|||
|
Wedding Organizing “GEMILANG”
|
|
Income Statement
|
|
For the Ended Month, December 31, 2011
|
|
|
|
|
|
|
|
Service
Revenue
|
|
|
Rp 62.000.000,00
|
|
|
|
|
|
|
|
|
Operating
Expense:
|
|
|
|
|
|
Salaries
Expense
|
Rp 2.000.000,00
|
|
|
|
|
Depreciation
Exp Equip
|
Rp 8.310.000,00
|
|
|
|
|
Light,Wtr,and
Telp Exp
|
Rp 850.000,00
|
|
|
|
|
Advertising
Expense
|
Rp 300.000,00
|
|
|
|
|
Insuranse
Expense
|
Rp 500.000,00
|
|
|
|
|
Rent
Expense
|
Rp 18.375.000,00
|
|
|
|
|
Supplies
Expense
|
Rp 6.250.000,00
|
+
|
|
|
|
|
|
|
Rp 36.585.000,00
|
-
|
|
|
|
|
Rp 25.415.000,00
|
|
|
Non
Operating Expense:
|
|
|
|
|
|
Doubtful
Account Expense
|
|
|
Rp 285.000,00
|
-
|
|
Net
Income
|
|
|
Rp 25.130.000,00
|
|
|
|
|
|
|
|
|
Wedding Organizing “GEMILANG”
|
|
Statement Owner's Equiting
|
|
For the Ended Month, December 31, 2011
|
|
|
|
|
|
|
|
Ny.
Nina Capital (Beginning)
|
|
|
Rp 85.000.000,00
|
|
|
Net
Income
|
Rp 25.130.000,00
|
|
|
|
|
Ny.
Nina Drawing
|
Rp 1.000.000,00
|
-
|
|
|
|
Increasing
Owner's Equity
|
|
|
Rp 24.130.000,00
|
+
|
|
Ny.
Nina Capital (Ending)
|
|
|
Rp 109.130.000,00
|
|
|
|
|
|
|
|
|
Wedding Organizing “GEMILANG”
|
|
Balance Sheet
|
|
December 31, 2011
|
|
Aktiva
|
Pasiva
|
|||||||
|
Current Asset:
|
|
|
|
|
Current Liabilities:
|
|
|
|
|
Cash
|
|
|
Rp 55.250.000,00
|
|
Account Payable
|
|
Rp 5.000.000,00
|
|
|
Account Receiv
|
Rp 9.500.000,00
|
|
|
|
Accru Expense Payable
|
|
Rp 750.000,00
|
|
|
Allow for Doubt Acc
|
Rp 285.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
Rp 9.215.000,00
|
|
|
|
|
|
|
Prepaid Rent
|
|
|
Rp
18.375.000,00
|
|
|
|
|
|
|
Supplies
|
|
|
Rp
5.000.000,00
|
|
|
|
|
|
|
Revenue Receivable
|
|
|
Rp 1.500.000,00
|
|
|
|
|
|
|
Prepaid Advertising
|
|
|
Rp
350.000,00
|
|
|
|
|
|
|
Prepaid Insurance
|
|
|
Rp
500.000,00
|
+
|
|
|
|
|
|
|
|
|
Rp 90.190.000,00
|
|
|
|
|
|
|
Fixed Asset:
|
|
|
|
|
Owner's Equity:
|
|
|
|
|
Equipment
|
Rp 33.000.000,00
|
|
|
|
Ny. Nina
|
|
Rp109.130.000,00
|
|
|
Accum Dep Equip
|
Rp 8.310.000,00
|
-
|
|
|
|
|
|
|
|
|
|
|
Rp 24.690.000,00
|
+
|
|
|
|
+
|
|
Total Aktiva
|
|
|
Rp 114.880.000,00
|
|
Total Pasiva
|
|
Rp114.880.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
Wedding
Organizing “GEMILANG”
|
|||
|
Closing Journal
|
|||
|
Per December 31,2011
|
|||
|
No Account
|
Description
|
Debet
|
Credit
|
|
|
Service
Revenue
|
Rp 62.000.000,00
|
|
|
|
Income Summary
|
|
Rp 62.000.000,00
|
|
|
Income
Summary
|
Rp 36.585.000,00
|
|
|
|
Salaries Expense
|
|
Rp 2.000.000,00
|
|
|
Depreciation Expense Equipment
|
|
Rp 8.310.000,00
|
|
|
Light,Water,and Telphone Expense
|
|
Rp 850.000,00
|
|
|
Advertising Expense
|
|
Rp 300.000,00
|
|
|
Insuranse Expense
|
|
Rp 500.000,00
|
|
|
Rent Expense
|
|
Rp 18.375.000,00
|
|
|
Supplies Expense
|
|
Rp 6.250.000,00
|
|
|
Ny.
Nina Capital
|
Rp 1.000.000,00
|
|
|
|
Ny. Nina Drawing
|
|
Rp 1.000.000,00
|
|
|
Income
Summary
|
Rp 25.130.000,00
|
|
|
|
Ny. Nina Capital
|
|
Rp 25.130.000,00
|
|
|
Income
Summary
|
Rp 285.000,00
|
|
|
|
Doubtful Account Expense
|
|
Rp 285.000,00
|
|
Total
|
Rp125.000.000,00
|
Rp125.000.000,00
|
|
|
|
|
|
|
|
|
|
|
|
|
Wedding Organizing “GEMILANG”
|
|||
|
Trial Balance After Closing Journal
|
|||
|
Per December 31,2011
|
|||
|
No Account
|
Description
|
Debet
|
Credit
|
|
111
|
Cash
|
Rp 55.250.000,00
|
|
|
112
|
Account
Receivable
|
Rp 9.500.000,00
|
|
|
113
|
Prepaid
Rent
|
Rp 18.375.000,00
|
|
|
114
|
Supplies
|
Rp 5.000.000,00
|
|
|
115
|
Revenue
Receivable
|
Rp 1.500.000,00
|
|
|
116
|
Prepaid
Advertising
|
Rp 350.000,00
|
|
|
117
|
Prepaid
Insurance
|
Rp 500.000,00
|
|
|
121
|
Equipment
|
Rp 33.000.000,00
|
|
|
122
|
Accumulated
Depreciation Equipment
|
|
Rp 8.310.000,00
|
|
123
|
Allowance
for Doubtful Account
|
|
Rp 285.000,00
|
|
211
|
Account
Payable
|
|
Rp 5.000.000,00
|
|
212
|
Accrued
Expense Payable
|
|
Rp 750.000,00
|
|
311
|
Ny.
Nina Capital
|
|
Rp109.130.000,00
|
|
Total
|
Rp123.475.000,00
|
Rp123.475.000,00
|
|
Wedding
Organizing “GEMILANG”
Reserving Journal
Per December 31,2011
|
No Account
|
Description
|
Ref
|
Debit
|
Credit
|
|
|
Advertising
Expense
|
|
Rp 350.000,00
|
|
|
|
Prepaid Advertising
|
|
|
Rp 350.000,00
|
|
|
Accrued
Expense Payable
|
|
Rp 750.000,00
|
|
|
|
Salaries Expense
|
|
|
Rp 500.000,00
|
|
|
Light, Water, and Telephone Expense
|
|
|
Rp 250.000,00
|
|
|
Service
Revenue
|
|
Rp1.500.000,00
|
|
|
|
Revenue Receivable
|
|
|
Rp1.500.000,00
|
|
|
Insurance
Expense
|
|
Rp 500.000,00
|
|
|
|
Prepaid Insurance
|
|
|
Rp 500.000,00
|
|
Totally
|
Rp3.100.000,00
|
Rp3.100.000,00
|
||
