Dana Mutia

Journal Statement
Period 31 July 2015
Date Description Ref Debit
1-Jul Cash Rp 13,500,000
account receivable Rp 20,800,000
supplies Rp 3,200,000
office equipment Rp 7,500,000
Dana mutia,capital
assets were received from dana mutia
1-Jul prepaid rent Rp 4,800,000
cash
paid two months rent on a lease rental contract
2-Jul prepaid insurance Rp 4,500,000
cash
paid the premiums on property and casualty insurance policies
4-Jul cash Rp 5,500,000
unearned fees
received cash from clients as an advance payment
5-Jul office equipment Rp 6,500,000
account payable
purchased additional office equipment on account
6-Jul cash Rp 15,300,000
account receivable
received cash from clients on account
10-Jul advertising expense Rp 400,000
cash
paid cash for a newspaper advertisement
12-Jul account payable Rp 5,200,000
cash
paid data media for part of the debt incurred on july 5
12-Jul account receivable Rp 13,300,000
fees earned
recorded services provided on account for the period july 1-12
14-Jul salary expense Rp 1,750,000
cash
paid receptionist for two weeks
17-Jul cash Rp 9,450,000
fees earned
received cash from clients during the period july 1-17
18-Jul supplies Rp 600,000
cash
paid cash for supplies
20-Jul account receivable Rp 6,650,000
fees earned
recorded services provided on account for the period july 13-20
24-Jul cash Rp 4,000,000
fees earned
 received cash from clients during the period july 17-24
26-Jul cash Rp 12,000,000
account receivable
received cash from clients on account
27-Jul salary expense Rp 1,750,000
cash
paid receptionist for two weeks
29-Jul utilities expense Rp 325,000
cash
paid telephone bill for july
31-Jul utilities expense Rp 675,000
cash
paid electricity bill for july
31-Jul cash Rp 5,200,000
fees earned
received cash from clients for the period july 25-31
31-Jul account receivable Rp 3,000,000
fees earned
recorded services provide on account for the remainder of july
31-Jul Dana mutia,drawing Rp 12,500,000
cash
paid cash for personal use
TOTAL Rp 158,400,000
 Credit Dana Mutia
LEDGER
July 31,2015
Cash
Date Item Ref
Rp 45,000,000
1-Jul assets were received from dana mutia
1-Jul paid two months rent on a lease rental contract
Rp 4,800,000 2-Jul paid the premiums on property and casualty insurance policies
4-Jul received cash from clients as an advance payment
6-Jul received cash from clients on account
Rp 4,500,000 10-Jul paid cash for a newspaper advertisement
12-Jul paid data media for part of the debt incurred on july 5
14-Jul paid receptionist for two weeks
Rp 5,500,000 17-Jul received cash from clients during the period july 1-17
18-Jul paid cash for supplies
24-Jul received cash from clients during the period july 17-24
Rp 6,500,000 26-Jul received cash from clients on account
27-Jul paid receptionist for two weeks
29-Jul paid telephone bill for july
Rp 15,300,000 31-Jul paid electricity bill for july
31-Jul received cash from clients for the period july 25-31
31-Jul paid cash for personal use
Rp 400,000
Account Receivable
date Item Ref
Rp 5,200,000
1-Jul assets were received from dana mutia
6-Jul received cash from clients on account
Rp 13,300,000 12-Jul recorded services provided on account for the period july 1-12
20-Jul recorded services provided on account for the period july 13-20
26-Jul received cash from clients on account
Rp 1,750,000 31-Jul recorded services provide on account for the remainder of july

supplies
Rp 9,450,000
date Item Ref

1-Jul assets were received from dana mutia

Rp 600,000 18-Jul paid cash for supplies

Prepaid Rent
Rp 6,650,000
date Item Ref

1-Jul paid two months rent on a lease rental contract

Rp 4,000,000
 Prepaid Insurance
date Item Ref
Rp 12,000,000
2-Jul paid the premiums on property and casualty insurance policies

Rp 1,750,000 office equipment

date Item Ref

Rp 325,000 1-Jul assets were received from dana mutia

5-Jul purchased additional office equipment on account

Rp 675,000 Account Payable

date Item Ref

Rp 5,200,000 5-Jul purchased additional office equipment on account

12-Jul paid data media for part of the debt incurred on july 5

Rp 3,000,000 Unearned Fees

date Item Ref

Rp 12,500,000 4-Jul received cash from clients as an advance payment

Rp 158,400,000
Dana mutia,Capital
date Item Ref

1-Jul assets were received from dana mutia

Dana Mutia,Drawing
date Item Ref

31-Jul paid cash for personal use

Fees Earned
date Item Ref

12 july recorded services provided on account for the period july 1-12
17 july received cash from clients during the period july 1-17
20 july recorded services provided on account for the period july 13-20
24 july received cash from clients during the period july 17-24
31 july received cash from clients for the period july 25-31
31 july recorded services provide on account for the remainder of july

Salary Expense
date Item Ref
 14 july paid receptionist for two weeks
27 july paid receptionist for two weeks

Advertising expense
date Item Ref

10 july paid cash for a newspaper advertisement

Utilities Expense
date Item Ref

29 july paid telephone bill for july

31 july paid electricity bill for july
Dana Mutia
LEDGER TR
July 31,2015 J
No. 11 Date
Balance 1
Debit Credit
Debit Credit 2
Rp 13,500,000 Rp 13,500,000 3
Rp 4,800,000 Rp 8,700,000 4
Rp 4,500,000 Rp 4,200,000 5
Rp 5,500,000 Rp 9,700,000 6
Rp 15,300,000 Rp 25,000,000 7
Rp 400,000 Rp 24,600,000 8
Rp 5,200,000 Rp 19,400,000 9
Rp 1,750,000 Rp 17,650,000 10
Rp 9,450,000 Rp 27,100,000 11
Rp 600,000 Rp 26,500,000 12
Rp 4,000,000 Rp 30,500,000 13
Rp 12,000,000 Rp 42,500,000 14
Rp 1,750,000 Rp 40,750,000
Rp 325,000 Rp 40,425,000
Rp 675,000 Rp 39,750,000
Rp 5,200,000 Rp 44,950,000
Rp 12,500,000 Rp 32,450,000

No. 12
Balance
debit credit
Debit Credit
Rp 20,800,000 Rp 20,800,000
Rp 15,300,000 Rp 5,500,000
Rp 13,300,000 Rp 18,800,000
Rp 6,650,000 Rp 25,450,000
Rp 12,000,000 Rp 13,450,000
Rp 3,000,000 Rp 16,450,000

No. 13
Balance
debit credit
Debit Credit
Rp 3,200,000 Rp 3,200,000
Rp 600,000 Rp 3,800,000

No. 14
Balance
debit credit
Debit Credit
Rp 4,800,000 Rp 4,800,000
 Balance No. 15
debit credit
Debit
Rp 4,500,000 Rp 4,500,000 Credit

Balance No. 16
debit credit
Debit
Rp 7,500,000 Rp 7,500,000 Credit
Rp 6,500,000 Rp 14,000,000

Balance No. 17
debit credit
Debit
Rp 6,500,000 Credit
Rp 5,200,000 Rp 6,500,000
Rp 1,300,000

Balance No.23
debit credit
Debit
Rp 5,500,000 Credit
Rp 5,500,000

Balance No.31
debit credit
Debit
Rp 45,000,000 Credit
Rp 45,000,000

Balance No.32
debit credit
Debit
Rp 12,500,000 Rp 12,500,000 Credit

Balance No.41
debit credit
Debit
Rp 13,300,000 Credit
Rp 9,450,000 Rp 13,300,000
Rp 6,650,000 Rp 22,750,000
Rp 4,000,000 Rp 29,400,000
Rp 5,200,000 Rp 33,400,000
Rp 3,000,000 Rp 38,600,000
Rp 41,600,000

Balance No.51
debit credit
Debit
Rp 1,750,000 Rp 1,750,000 Credit
Rp 1,750,000 Rp 3,500,000

Balance No.52
debit credit
Debit
Rp 400,000 Rp 400,000 Credit

Balance No.53
debit credit
Debit
Rp 325,000 Rp 325,000 Credit
Rp 675,000 Rp 1,000,000
 Dana Mutia
TRIAL BALANCE
JULY 31,2015
Account Ref Debit Credit
cash Rp 32,450,000
accounts receivable Rp 16,450,000
supplies Rp 3,800,000
prepaid rent Rp 4,800,000
prepaid insurance Rp 4,500,000
office equipment Rp 14,000,000
accounts payable Rp 1,300,000
unearned fees Rp 5,500,000
dana mutia,capital Rp 45,000,000
dana mutia,drawing Rp 12,500,000
fees earned Rp 41,600,000
salary expense Rp 3,500,000
advertising expense Rp 400,000
utilities expense Rp 1,000,000

TOTAL Rp 93,400,000 Rp 93,400,000

 Dana Mutia
WORK SHEET
JULY 31,2015

UNADJUSTED BALANCE ADJUSTMENTS

NO ACCOUNTS TITLE
DEBIT CREDIT DEBIT
1 cash Rp 32,450,000
2 accounts receivable Rp 16,450,000
3 supplies Rp 3,800,000
4 prepaid rent Rp 4,800,000
5 prepaid insurance Rp 4,500,000
6 office equipment Rp 14,000,000
7 accounts payable Rp 1,300,000
8 unearned fees Rp 5,500,000 Rp 2,750,000
9 dana mutia,capital Rp 45,000,000
10 dana mutia,drawing Rp 12,500,000
11 fees earned Rp 41,600,000
12 salary expense Rp 3,500,000 Rp 175,000
13 advertising expense Rp 400,000
14 utilities expense Rp 1,000,000

TOTAL Rp 93,400,000 Rp 93,400,000

15 supplies expense Rp 2,275,000

16 insurance expense Rp 375,000
17 depreciation office equipment
18 salary payable
19 rent expense Rp 2,400,000
20 depreciation expense Rp 750,000

TOTAL Rp 8,725,000
Profit

Dana Mutia
INCOME STATEMENT
JULY 31,2015
Fees earned Rp 41,600,000
expense:
salary expense Rp 3,500,000
advertising expense Rp 400,000
utilities expense Rp 1,000,000
Rp 4,900,000
profit Rp 36,700,000
 Dana Mutia
Statement of Changes in Equity
For the Month Ended July 31, 2015
Dana Mutia, Capital, 1 July, 2015 Rp 45,000,000
Net income for July Rp 34,225,000
Less withdrawals Rp 12,500,000
increase in owner's equity Rp 21,725,000
Dana mutia, capital, October,30,2015 Rp 66,725,000

Dana Mutia
Statement of Financial Position
For the Month Ended July 31, 2015
Assets Liabilities and Equity
Cash Rp 32,450,000 Account payable Rp 1,300,000
accounts receivable Rp 16,450,000 unearned fees Rp 2,750,000
supplies Rp 1,525,000 salary payable Rp 175,000
prepaid rent Rp 2,400,000 dana mutia,capital Rp 66,725,000
prepaid insurance Rp 4,125,000
office equipment Rp 14,000,000
TOTAL Rp 70,950,000 Rp 70,950,000

Dana Mutia
Statement of Cash Flows
For the Month Ended July 31, 2015
cash flows from operating activities :
cash received from customers
Deduct cash payments for exp and payments to creditors
Net cash flows from operating activities
cash flows from investing activities :
cash flows from financing activities :
cash received as owner's investment
Deduct cash withdrawals by owner
Net cash flows from financing activities
Net increase (descrease) incash and July 31, 2015, cash balance
 Dana Mutia
WORK SHEET
JULY 31,2015

ADJUSTMENTS INCOME STATEMENT STATEMENT OF FINANSIAL

CREDIT DEBIT CREDIT DEBIT CREDIT
Rp 32,450,000
Rp 16,450,000
Rp 2,275,000 Rp 1,525,000
Rp 2,400,000 Rp 2,400,000
Rp 375,000 Rp 4,125,000
Rp 14,000,000
Rp 1,300,000
Rp 2,750,000
Rp 45,000,000
Rp 12,500,000
Rp 2,750,000 Rp 44,350,000
Rp 3,675,000
Rp 400,000
Rp 1,000,000

Rp 2,275,000
Rp 375,000
Rp 750,000 Rp 750,000
Rp 175,000 Rp 175,000
Rp 2,400,000
Rp 750,000

Rp 8,725,000 Rp 10,875,000 Rp 44,350,000 Rp 83,450,000 Rp 49,975,000

Profit Rp 33,475,000 Rp 33,475,000
Rp 44,350,000 Rp 44,350,000 Rp 83,450,000 Rp 83,450,000
ws
31, 2015

Rp 51,450,000
Rp (20,000,000)
Rp 31,450,000

Rp 13,500,000
Rp (12,500,000)
Rp 1,000,000
Rp 32,450,000
 Dana Mutia
Closing Entries Journalized
For the Month Ended July 31, 2015
Date account titles and and explanation Ref Debit Credit
31-Jul fees earned Rp 44,350,000
income summary Rp 44,350,000
(to close revenue accoount)
31-Jul income summary Rp 10,875,000
expense:
salary expense Rp 3,675,000
advertising expense Rp 400,000
utilities expense Rp 1,000,000
supplies expense Rp 2,275,000
insurance expense Rp 375,000
rent expense Rp 2,400,000
depreciation expense Rp 750,000
(to close expense account)
31-Jul Net income Rp 33,475,000
Dana Mutia,capital Rp 33,475,000
(to close net income to capital)
31-Jul Dana Mutia,capital Rp 12,500,000
Dana Mutia,Drawing Rp 12,500,000
(to close drawing to capital)
Total Rp 101,200,000 Rp 101,200,000
YUSUF ARIA (4-5B)

Yusuf Aria
Journal Statement
End of Month April, 2015
Date Description Ref Debet Credit
Apr-01 Cash Rp 20,000,000
Accounts Receivable Rp 14,700,000
Supplies Rp 3,300,000
Office Equipment Rp 12,000,000
Capital Rp 50,000,000
(assets received from Yusuf Aria)
1 Prepaid Rent Rp 6,000,000
Cash Rp 6,000,000
(paid three Month's Rent)
2 Prepaid Insurance Rp 4,200,000
Cash Rp 4,200,000
(paid the premiums insurance)
4 Cash Rp 9,400,000
Unearned Fees Rp 9,400,000
(received cash from client)
5 Office Equipment Rp 8,000,000
Account Payable Rp 8,000,000
(purchased additional office equipment)
6 Cash Rp 11,700,000
Account Receivable Rp 11,700,000
(received cash from client)
10 Miscellaneous Expense Rp 350,000
Cash Rp 350,000
(paid cash for a newspaper)
12 Account Payable Rp 6,400,000
Cash Rp 6,400,000
(paid data media)
12 Account Receivable Rp 21,900,000
Fees Earned Rp 21,900,000
(recorded service on account)
14 Salarries Expense Rp 1,650,000
Cash Rp 1,650,000
(paid receptionist for salary)
17 Cash Rp 6,600,000
Fees Earned Rp 6,600,000
(recorded cash from clients)
18 Supplies Rp 725,000
Cash Rp 725,000
(paid cash for supplies)
20 Account Receivable Rp 16,800,000
Fees Earned Rp 16,800,000
(recorded service for account)
24 Cash Rp 4,450,000
Fees Earned Rp 4,450,000
(recorded cash from clients)
26 Cash Rp 26,500,000
Account Receivable Rp 26,500,000
(received cash from clients)
27 Salarries Expense Rp 1,650,000
Cash Rp 1,650,000
(paid receptionist for salary)
29 Misc. Expense Rp 540,000
Cash Rp 540,000
(paid telephone bill)
30 Misc. Expense Rp 760,000
Cash Rp 760,000
(paid electricity bill)
30 Cash Rp 5,160,000
Fees Earned Rp 5,160,000
(recorded cash from clients)
30 Account Receivable Rp 2,590,000
Fees Earned Rp 2,590,000
(recorded service on accounts)
30 Yusuf Aria, Drawing Rp 18,000,000
Cash Rp 18,000,000
(yusuf withdrew)
Total Rp 203,375,000 Rp 203,375,000
 Yusuf Aria
Ledger
April, 2015
Cash
Date Activities Ref Debet Credit
Apr-01 Assets received from yusuf aria Rp 20,000,000
1 Prepaid rent Rp 6,000,000
2 Prepaid Insurance Rp 4,200,000
4 Cash Rp 9,400,000
6 Cash Rp 11,700,000
10 Misc.Expense Rp 350,000
12 Account payable Rp 6,400,000
14 Salaries Exp Rp 1,650,000
17 Fees Earned Rp 6,600,000
18 Supplies Rp 725,000
24 Fees Earned Rp 4,450,000
26 Account Receivable Rp 26,500,000
27 Salaries Exp Rp 1,650,000
29 Misc.Expense Rp 540,000
30 Misc.Expense Rp 760,000
30 Fees Earned Rp 5,160,000
30 Withdraw Rp 18,000,000

Account Receivable
Date Activities Ref Debet Credit
Apr-01 Assets received from yusuf aria Rp 14,700,000
6 Account receivable Rp 11,700,000
12 Recorded service on account Rp 21,900,000
20 Recorded service on account Rp 16,800,000
26 Received cash from client Rp 26,500,000
30 Recorded service on account Rp 2,590,000

Supplies
Date Activities Ref Debet Credit
Apr-01 Assets received from yusuf aria Rp 3,300,000
18 paid cash for supplies Rp 725,000

Prepaid Insurance
Date Activities Ref Debit Credit
2 Prepaid insurance Rp 4,200,000
 Prepaid Rent
Date Activities Ref Debit Credit
1 Prepaid rent Rp 6,000,000

Office Equipment
Date Activities Ref Debit Credit
Apr-01 Office equipment Rp 12,000,000
5 Office equipment Rp 8,000,000

Account Payable
Date Activities Ref Debit Credit
5 Account payable Rp 8,000,000
12 paid data media Rp 6,400,000

Fees Earned
Date Activities Ref Debit Credit
12 Recorded service on account Rp 21,900,000
17 Recorded cash from clients Rp 6,600,000
20 Recorded service on account Rp 16,800,000
24 Recorded cash from clients Rp 4,450,000
30 Recorded cash from clients Rp 5,160,000
30 Recorded service on account Rp 2,590,000

Capital
Date Activities Ref Debit Credit
Apr-01 Assets received from yusuf aria Rp 50,000,000

Drawing
Date Activities Ref Debit Credit
30 Yusuf withdrew Rp 18,000,000

Sallaries Expense
Date Activities Ref Debit Credit
14 Salaries Exp Rp 1,650,000
27 Salaries Exp Rp 1,650,000

Miscellaneous Expense
Date Activities Ref Debit Credit
10 Misc Exp Rp 350,000
30 paid telephone bill Rp 540,000
30 paid electricity bill Rp 760,000

Unearned Fees
Date Activities Ref Debit Credit
4 Unearned Fees Rp 9,400,000
 Yusuf Aria
Trial Balance
April, 2015
No Account Ref Debit
Balance (D) 1 Cash Rp 43,535,000
Rp 20,000,000 2 Account Receivable Rp 17,790,000
Rp 14,000,000 3 Supplies Rp 4,025,000
Rp 9,800,000 4 Prepaid Insurance Rp 4,200,000
Rp 19,200,000 5 Prepaid Rent Rp 6,000,000
Rp 30,900,000 6 Account Payable
Rp 30,550,000 7 Office Equipment Rp 20,000,000
Rp 24,150,000 8 Fees Earned
Rp 22,500,000 9 Capitall
Rp 29,100,000 10 Drawing Rp 18,000,000
Rp 28,375,000 11 Sallary Expense Rp 3,300,000
Rp 32,825,000 12 Misc Expense Rp 1,650,000
Rp 59,325,000 13 Unearned Fees
Rp 57,675,000
Rp 57,135,000 Total Rp 118,500,000
Rp 56,375,000
Rp 61,535,000
Rp 43,535,000

Balance (D)
Rp 14,700,000
Rp 3,000,000
Rp 24,900,000
Rp 41,700,000
Rp 15,200,000
Rp 17,790,000

Balance (D)
Rp 3,300,000
Rp 4,025,000

Balance (D)
Rp 4,200,000
 Balance (D)
Rp 6,000,000

Balance (D)
Rp 12,000,000
Rp 20,000,000

Balance (K)
Rp 8,000,000
Rp 1,600,000

Balance (K)
Rp 21,900,000
Rp 28,500,000
Rp 45,300,000
Rp 49,750,000
Rp 54,910,000
Rp 57,500,000

Balance (K)
Rp 50,000,000

Balance (D)
Rp 18,000,000

Balance (D)
Rp 1,650,000
Rp 3,300,000

Balance (D)
Rp 350,000
Rp 890,000
Rp 1,650,000

Balance (K)
Rp 9,400,000
 Credit

Rp 1,600,000

Rp 57,500,000
Rp 50,000,000

Rp 9,400,000

Rp 118,500,000
 Yusuf Aria
WorkSheet
Period April 2015
UNADJUSTED TRIAL BALANCE ADJUSTMENTS
NO ACCOUNT TITLE
Debit Credit Debit
1 Cash Rp 43,535,000
2 Account Receivable Rp 17,790,000
3 Supplies Rp 4,025,000
4 Prepaid Insurance Rp 4,200,000
5 Prepaid Rent Rp 6,000,000
6 Account Payable Rp 1,600,000
7 Office Equipment Rp 20,000,000
8 Fees Earned Rp 57,500,000
9 Capital Rp 50,000,000
10 Drawing Rp 18,000,000
11 Sallary Expense Rp 3,300,000 Rp 275,000
12 Misc Expense Rp 1,650,000
13 Unearned Fees Rp 9,400,000 Rp 7,050,000
Total Rp 118,500,000 Rp 118,500,000
14 Insurance Expense Rp 350,000
15 Supplies Expense Rp 2,800,000
16 Accumulated depreciation Equipment
17 Depreciation equipment Expense Rp 400,000
18 Sallaries Payable
19 Rent Expense Rp 2,000,000
Total Rp 12,875,000
Laba Bersih
 ADJUSTMENTS INCOME STATEMENT BALANCE SHEET
Credit Debit Credit Debit Credit
Rp 43,535,000
Rp 17,790,000
Rp 2,800,000 Rp 1,225,000
Rp 350,000 Rp 3,850,000
Rp 2,000,000 Rp 4,000,000
Rp 1,600,000
Rp 20,000,000
Rp 7,050,000 Rp 64,550,000
Rp 50,000,000
Rp 18,000,000
Rp 3,575,000
Rp 1,650,000
Rp 2,350,000

Rp 350,000
Rp 2,800,000
Rp 400,000 Rp 400,000
Rp 400,000
Rp 275,000 Rp 275,000
Rp 2,000,000
Rp 12,875,000 Rp 10,775,000 Rp 64,550,000 Rp 108,400,000 Rp 54,625,000
Laba Bersih Rp 53,775,000 Rp 53,775,000
Rp 64,550,000 Rp 64,550,000 Rp 108,400,000 Rp 108,400,000
 Yusuf Aria
Income Statement
For The Month April, 2015
Fees Earned Rp 64,550,000
Rp 64,550,000
Expense :
Salaries Expense Rp 3,575,000
Misc Expense Rp 1,650,000
Insurance Expense Rp 350,000
Supplies Expense Rp 2,800,000
Depreciation equipment expense Rp 400,000
Rent Expense Rp 2,000,000
Rp 10,775,000
Total Expense Rp 10,775,000
Net Income Rp 53,775,000

Yusuf Aria
Statement of Changes in Equity
For The Month April, 2015
Yusuf Aria capital April 2015 Rp 50,000,000
Investment on april, 2015 Rp -
Net income for april Rp 53,775,000
Rp 53,775,000
Less withdrawals Rp 18,000,000
Increase in owner's equity Rp 35,775,000
Yusuf Aria, Capital april 2015 Rp 85,775,000

Yusuf Aria
Statement of Financial Position
For The Month April, 2015
Assets Liabilities
Current Assets Account Payable Rp 1,600,000
Cash Rp 43,535,000 Sallaries Payable Rp 275,000
Account Receivable Rp 17,790,000 Rp 1,875,000
Supplies Rp 1,225,000
Prepaid Insurance Rp 4,000,000
Prepaid Rent Rp 3,850,000
Rp 70,400,000
Fixed Assets
office Equipment Rp 20,000,000 Capital Rp 85,775,000
Accumulated depreciation equipment Rp 400,000 Unearned Fees Rp 2,350,000
Rp 19,600,000 Rp 88,125,000
Total Assets Rp 90,000,000.00 Equity Rp 90,000,000.00
 Yusuf Aria
Statement of Cash Flow
For The Month April, 2015
Cash flows from operating activities :
cash received from customers Rp 63,810,000
Deduct cash payment for operating expenses Rp (22,275,000)
Net cash flows from operating activities Rp 41,535,000
Cash flows from investing activities :
Cash flows from financing activities :
Cash received from owner's investment Rp 20,000,000
Deduct cash payment withdrawal by owner Rp 18,000,000
Net cash flows from financing activities Rp 2,000,000
Net increase in cash and April, 2015, cash balance Rp 43,535,000
 Yusuf Aria
Closing Entries
For The Month April, 2015
Date Description Ref Debit Credit
Apr-01 Fees Earned 41 Rp 64,550,000
Income Summary Rp 64,550,000
Apr-01 Income Summary Rp 10,775,000
Salaries Expense 51 Rp 3,575,000
Supplies Expense 52 Rp 2,800,000
Rent Expense 53 Rp 2,000,000
Depreciation equipment expens 54 Rp 400,000
Insurance Expense 55 Rp 350,000
Misc Expense 59 Rp 1,650,000
Apr-01 Income Summary Rp 53,775,000
Yusuf Aria, Capital 31 Rp 53,775,000
Apr-01 Yusuf Aria, Capital 31 Rp 18,000,000
Yusuf Aria, Drawing 32 Rp 18,000,000
Amount Rp 147,100,000 Rp 147,100,000
\
 Kevin Consulting
Journal Statement
Mei 31,2015

Date Description Ref Debit

Cash Rp 4,500,000
3 Unearned fees
Received cash from clients
Cash Rp 2,450,000
5 Account Receivable
Received cash from clients
Miscellaneous expense Rp 225,000
9 Cash
Paid cash for a newspaper advertisement
Account payable Rp 640,000
13 Cash
Paid data media for part of the debt
Account receivable Rp 9,180,000
15 Fees earned
Recorder services provided on account
Salaries payable Rp 750,000
16 Cash
paid parttime receptionist
Cash Rp 8,360,000
17 Fees earned
Received cash from clients
Supplies Rp 735,000
20 Account Payable
Purchased supplies on account
Account receivable Rp 4,820,000
21 Fees earned
Recorder services provided on account
Cash Rp 7,900,000
25 Fees earned
Received cash from clients
Cash Rp 9,520,000
27 Account receivable
Received cash from clients
Salary expense Rp 750,000
28 Cash
paid parttime receptionist
Miscellaneous expense Rp 260,000
30 Cash
paid telephone bill
Miscellaneous expense Rp 810,000
31 Cash
Paid electricity bill
 Cash Rp 3,300,000
31 Fees earned
Recorder cash from clients
Account receivable Rp 2,600,000
31 Fees earned
Recorder service provided on account
Prive Rp 10,500,000
31 Cash
kevin withdrew for personal use
TOTAL Rp 67,300,000
 KEVIN CONSULTING
LEDGER
JULY, 31 2015
Cash
Credit Date Description Ref
1 Balance
Rp 4,500,000 3 Received Cash from clienst
5 Received Cash from clienst
9 Paid cash for a newspaper advertisement
Rp 2,450,000 13 Paid data media for part of the debt
16 paid parttime receptionist
17 Received cash from clients
Rp 225,000 25 Received cash from clients
27 Received cash from clients
28 paid parttime receptionist
Rp 640,000 30 paid telephone bill
31 Paid electricity bill
31 Recorder cash from clients
Rp 9,180,000 31 kevin withdrew for personal use

Account Receivable
Rp 750,000 Date Description Ref
1 Balance
5 Received Cash from clienst
Rp 8,360,000 15 Recorder services provided on account
21 Recorder services provided on account
25 Received Cash from clienst
Rp 735,000 31 Recorder service provided on account

Supplies
Rp 4,820,000 Date Description Ref
1 Balance
20 Purchased supplies on account
Rp 7,900,000
Prepaid Rent
Date Description Ref
Rp 9,520,000 1 Balance

Prepaid Insurance
Rp 750,000 Date Description Ref
1 Prepaid Insurance

Rp 260,000 Office Equipment

Date Description Ref
1 Balance
Rp 810,000
Accumulated depreciation
 Date Description Ref
Rp 3,300,000 1 Balance

Accounts Payable
Rp 2,600,000 Date Description Ref
1 Balance
13 Paid data media for part of the debt
Rp 10,500,000 20 Purchased supplies on account

Rp 67,300,000 Salaries Payable

Date Description Ref
1 Balance
16 paid parttime receptionist

Unearned fees
Date Description Ref
1 Balance
3 Received Cash from clienst

Kevin Mulyadi, capital

Date Description Ref
1 Balance

Kevin Mulyadi, drawing

Date Description Ref
31 kevin withdrew for personal use

Fees earned
Date Description Ref
15 Recorder services provided on account
17 Received cash from clients
21 Recorder services provided on account
25 Received cash from clients
31 Recorder cash from clients
31 Recorder service provided on account

Salary Expense
Date Description Ref
16 paid parttime receptionist
28 paid parttime receptionist

Rent expense
Date Description Ref

Supplies expense
Date Description Ref
Depreciation expense
Date Description Ref

Insurance expense
Date Description Ref

Miscellaneous Expense
Date Description Ref
9 Paid cash for a newspaper advertisement
30 paid telephone bill
31 Paid electricity bill
KEVIN CONSULTING
LEDGER UN
JULY, 31 2015
No.11
Debit Credit Balance No. Account
Rp 22,100,000 Rp 22,100,000 11
Rp 4,500,000 Rp 26,600,000 12
Rp 2,450,000 Rp 29,050,000 14
Rp 225,000 Rp 28,825,000 15
Rp 640,000 Rp 28,185,000 16
Rp 750,000 Rp 27,435,000 18
Rp 8,360,000 Rp 35,795,000 19
Rp 7,900,000 Rp 43,695,000 21
Rp 9,520,000 Rp 53,215,000 23
Rp 750,000 Rp 52,465,000 31
Rp 260,000 Rp 52,205,000 32
Rp 810,000 Rp 51,395,000 41
Rp 3,300,000 Rp 54,695,000 51
Rp 10,500,000 Rp 44,195,000 59

No.12
Debit Credit Balance
Rp 3,400,000 Rp 3,400,000
Rp 2,450,000 Rp 950,000
Rp 9,180,000 Rp 10,130,000
Rp 4,820,000 Rp 14,950,000
Rp 9,520,000 Rp 5,430,000
Rp 2,600,000 Rp 8,030,000

No.14
Debit Credit Balance
Rp 1,350,000 Rp 1,350,000
Rp 735,000 Rp 2,085,000

No.15
Debit Credit Balance
Rp 3,200,000

No.16
Debit Credit Balance
Rp 1,500,000 Rp 1,500,000

No.18
Debit Credit Balance
Rp 14,500,000 Rp 14,500,000

No.19
 Debit Credit Balance
Rp 330,000 Rp 330,000

No.21
Debit Credit Balance
Rp 800,000 Rp 800,000
Rp 640,000 Rp 160,000
Rp 735,000 Rp 895,000

No.22
Debit Credit Balance
Rp 120,000 Rp 120,000
Rp 120,000 Rp -

No.23
Debit Credit Balance
Rp 2,500,000 Rp 2,500,000
Rp 4,500,000 Rp 7,000,000

No.31
Debit Credit Balance
Rp 42,300,000 Rp 42,300,000

No.32
Debit Credit Balance
Rp 10,500,000 Rp 10,500,000

No.41
Debit Credit Balance
Rp 9,180,000 Rp 9,180,000
Rp 8,360,000 Rp 17,540,000
Rp 4,820,000 Rp 22,360,000
Rp 7,900,000 Rp 30,260,000
Rp 3,300,000 Rp 33,560,000
Rp 2,600,000 Rp 36,160,000

No.51
Debit Credit Balance
Rp 630,000 Rp 630,000
Rp 750,000 Rp 1,380,000

No.52
Debit Credit Balance

No.53
Debit Credit Balance
 No.54
Debit Credit Balance

No.55
Debit Credit Balance

No.59
Debit Credit Balance
Rp 225,000 Rp 225,000
Rp 260,000 Rp 485,000
Rp 810,000 Rp 1,295,000
 KEVIN CONSULTING
UNUDJUSTED TRIAL BALANCE
MEI, 31 2015

Account Ref Debit Credit

Cash Rp 44,195,000
Account Receivable Rp 8,030,000
supplies Rp 2,085,000
Prepaid rent Rp 3,200,000
Prepaid insurance Rp 1,500,000
Office equipment Rp 14,500,000
Accumulated Depreciation Rp 330,000
Account Payable Rp 895,000
Unearned fees Rp 7,000,000
Kevin Mulyadi, capital Rp 42,300,000
Kevin Mulyadi, drawing Rp 10,500,000
Fees earned Rp 36,160,000
Salary expense Rp 1,380,000
Miscellaneous expense Rp 1,295,000
TOTAL Rp 86,685,000 Rp 86,685,000
 KEVIN CONSUL
WORKSHEE
MEI, 31 2015
UNADJUSTED TRIAL BALANCE
No.Account ACCOUNT TITLE
DEBIT CREDIT
11 Cash Rp 44,195,000
12 Account Receivable Rp 8,030,000
14 supplies Rp 2,085,000
15 Prepaid rent Rp 3,200,000
16 Prepaid insurance Rp 1,500,000
18 Office equipment Rp 14,500,000
19 Accumulated Depreciation Rp 330,000
21 Account Payable Rp 895,000
22 Salary Payable
23 Unearned fees Rp 7,000,000
31 Kevin Mulyadi, capital Rp 42,300,000
32 Kevin Mulyadi, drawing Rp 10,500,000
41 Fees earned Rp 36,160,000
51 Salary expense Rp 1,380,000
52 Rent expense
53 Supplies Expense
54 Depreciation expense
55 Insurance expense
59 Misc Expense Rp 1,295,000
TOTAL Rp 86,685,000 Rp 86,685,000
Net Income
 KEVIN CONSULTING
WORKSHEET
MEI, 31 2015
ADJUSTMENTS INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT

Rp 1,365,000
Rp 1,600,000
Rp 275,000

Rp 330,000

Rp 325,000
Rp 3,210,000

Rp 3,210,000 Rp 39,370,000
Rp 325,000 Rp 1,705,000
Rp 1,600,000 Rp 1,600,000
Rp 1,365,000 Rp 1,365,000
Rp 330,000 Rp 330,000
Rp 275,000 Rp 275,000
Rp 1,295,000
Rp 7,105,000 Rp 7,105,000 Rp 6,570,000 Rp 39,370,000
Rp 32,800,000
Rp 32,800,000 Rp 39,370,000
 BALANCE SHEET
DEBIT CREDIT
Rp 44,195,000
Rp 8,030,000
Rp 720,000
Rp 1,600,000
Rp 1,225,000
Rp 14,500,000
Rp 660,000
Rp 895,000
Rp 325,000
Rp 3,790,000
Rp 42,300,000
Rp 10,500,000

Rp 80,770,000 Rp 47,970,000
Rp 32,800,000
Rp 80,770,000 Rp 80,770,000
Comperhenssive Problem

KEVIN CONSULTING
INCOME STATEMENT
For the Month Ended Mei 31, 2015
Fees earned
Expenses :
Salary expense Rp 1,705,000
Rent expense Rp 1,600,000
Supplies Expense Rp 1,365,000
Depreciation expense Rp 330,000
Insurance expense Rp 275,000
Misc Expense Rp 1,295,000
Total expense
Net income

Kevin Consulting
Statement of Changes in Equity
For the Month Ended Mei 31, 2015
Kevin Mulyadi, Capital 31 Mei, 2015
Net income for October
Less withdrawals
increase in owner's equity
Kevin Mulyadi, capital Mei 31,2015

Statement of Financial Position

For the Month Ended Mei 31, 2015
Assets
Cash Rp -
Account Receivable Rp -
supplies Rp -
Prepaid rent Rp -
Prepaid insurance Rp -
Office equipment Rp -
Accumulated Depreciation Rp (660,000)

Total assets Rp (660,000)

Kevin Consulting
Statement of Cash Flows
For the month Mei, 30, 2015
cash flows from operating activities :
cash received from customers
Deduct cash payments for exp and payments to creditors
Net cash flows from operating activities
cash flows from financing activities :
Deduct cash withdrawals by owner
 net cash flows from financing activities
Net increase (descrease) in cash and October 30, 2015, cash bal

Cash at beginning of period

Cash at end of period
2015
Rp 39,370,000

Rp 6,570,000
Rp 32,800,000

nsulting
anges in Equity
ded Mei 31, 2015
Rp 42,300,000
Rp 32,800,000
Rp 10,500,000
Rp 22,300,000
Rp 64,600,000

ent of Financial Position

Month Ended Mei 31, 2015
Liabilities and Owner's Equity
Account Payable Rp 895,000
Salary Payable Rp 325,000
Unearned fees Rp 3,790,000
Total liabilities Rp 5,010,000

owner equity
Kevin consulting capital Rp 64,600,000

Total Liabilities and owner's equity Rp 69,610,000

ting
h Flows

Rp 36,030,000
Rp 3,435,000
Rp 32,595,000

Rp 10,500,000
Rp 10,500,000
Rp 22,095,000

Rp 22,100,000
Rp 44,195,000
 Kevin Consulting
Closing Entries
For the Month Ended Mei 31, 2015
Date Description Debit Credit
31 Fees earned Rp 39,370,000
Income summary Rp 39,370,000
31 Income summary Rp 6,570,000
Salary expense Rp 1,705,000
Rent expense Rp 1,600,000
Supplies Expense Rp 1,365,000
Depreciation expense Rp 330,000
Insurance expense Rp 275,000
Misc Expense Rp 1,295,000
31 Income summary Rp 32,800,000
Kevin Mulyadi, capital Rp 32,800,000
31 Kevin Mulyadi, capital Rp 10,500,000
Kevin Mulyadi, drawing Rp 10,500,000
Rp 89,240,000 Rp 89,240,000