The document contains a general journal and accounting records for Sendu Service in December. It includes journal entries recording transactions for cash, accounts receivable, supplies, prepaid expenses, fixed assets, accounts payable, capital, income and expenses.
The document contains a general journal and accounting records for Sendu Service in December. It includes journal entries recording transactions for cash, accounts receivable, supplies, prepaid expenses, fixed assets, accounts payable, capital, income and expenses.
The document contains a general journal and accounting records for Sendu Service in December. It includes journal entries recording transactions for cash, accounts receivable, supplies, prepaid expenses, fixed assets, accounts payable, capital, income and expenses.
The document contains a general journal and accounting records for Sendu Service in December. It includes journal entries recording transactions for cash, accounts receivable, supplies, prepaid expenses, fixed assets, accounts payable, capital, income and expenses.
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Sendu Service
Dec-13 General Journal
Date Account Ref Debt Credit
des 1 Cash Rp 2,000,000.00 -Accounts receivable Rp 2,000,000.00
3 Cash Rp 15,000,000.00 -Sendu Capital Rp 15,000,000.00
4 Supplies Rp 1,550,000.00 -Cash Rp 1,550,000.00
5 Cash Rp 3,000,000.00 -Service Income Rp 3,000,000.00
9 Cash Rp 5,000,000.00 Accounts Receivable Rp 10,000,000.00 -Service Income Rp 15,000,000.00
11 Cash Rp 1,500,000.00 -Accounts Receivable Rp 1,500,000.00
13 Supplies Rp 8,000,000.00 -Cash Rp 3,000,000.00 -Accounts Payable Rp 5,000,000.00
15 Cash Rp 3,500,000.00 -Service Income Rp 3,500,000.00
17 Prive Karto Rp 1,000,000.00
-Cash Rp 1,000,000.00
20 Accounts Payable Rp 2,000,000.00
-Cash Rp 2,000,000.00
23 Cash Rp 1,500,000.00 -Accounts Receivable Rp 1,500,000.00
25 Equipment Rp 5,000,000.00 -Cash Rp 5,000,000.00
29 Saleries Expenses Rp 2,000,000.00
Water. Telp & Electricity Expenses Rp 750,000.00 Miscellaneous Expenses Rp 350,000.00 -Cash Rp 3,100,000.00
30 Supplies Expenses Rp 5,000,000.00
-Supplies Rp 5,000,000.00
31 Bank Payable Rp 2,000,000.00
Interest Expenses Rp 200,000.00 -Cash Rp 2,200,000.00
Total Rp 69,350,000.00 Rp 69,350,000.00
CASH DATE DESCIRPTION Ref Debet Kredit
DES 1 Opening Balances
1 Posting JU Rp 2,000,000.00 1 Posting JU Rp 15,000,000.00 4 Posting JU Rp 1,550,000.00 5 Posting JU Rp 3,000,000.00 9 Posting JU Rp 5,000,000.00 11 Posting JU Rp 1,500,000.00 13 Posting JU Rp 3,000,000.00 15 Posting JU Rp 3,500,000.00 17 Posting JU Rp 1,000,000.00 20 Posting JU Rp 2,000,000.00 23 Posting JU Rp 1,500,000.00 25 Posting JU Rp 5,000,000.00 29 Posting JU Rp 3,100,000.00 31 Posting JU Rp 2,200,000.00
ACCOUNT RECEIVABLE Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
1 Posting JU Rp 2,000,000.00 9 Posting JU Rp 10,000,000.00 11 Posting JU Rp 1,500,000.00 23 Posting JU Rp 1,500,000.00
SUPPLIES Tanggal Keterangan Ref Debet Kredit
DEC 4 Opening Balance
4 Posting JU Rp 1,550,000.00 13 Posting JU Rp 8,000,000.00 30 Posting JU Rp 5,000,000.00
PREPAID RENT Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
PREPAID INSURANCE Tanggal Keterangan Ref Debet Kredit Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
LAND Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
BUILDING Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
ACC.DEP BUILDING Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
VEHICLE Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
ACC.DEP.VEHICLE Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
EQUIPMENT Tanggal Keterangan Ref Debet Kredit Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
25 Posting Rp 5,000,000.00
ACC.DEP.EQUIPMENT Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
ACCOUNT PAYABLE Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
1 Posting JU Rp 5,000,000.00 20 Posting JU Rp 2,000,000.00
BANK PAYABLE Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
31 Posting JU Rp 2,000,000.00 Posting JU
KARTON`S CAPITAL Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
3 Rp 15,000,000.00
KARTON`S DRAWING Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
17 Posting Rp 1,000,000.00
SERVICE INCOME Tanggal Keterangan Ref Debet Kredit Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance JU
5 Posting JU Rp 3,000,000.00 9 Posting JU Rp 15,000,000.00 15 Posting JU Rp 1,000,000.00
SALARIES EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance JU
29 Posting JU Rp 2,000,000.00
WATER,TELP&ELECTRICITY EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance JU
29 Opening JU Rp 750,000.00
DEPRECIATION EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
MISCELLANEOUS EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
SUPPLIES EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
3 Posting JU Rp 5,000,000.00
INTEREST EXPENSES Tanggal Keterangan Ref Debet Kredit Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
31 Posting JU Rp 200,000.00
RENT EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
INSURANCE EXPENSES Tanggal Keterangan Ref Debet Kredit
DEC 1 Opening Balance
111 BALANCE Debet Kredit Rp 51,200,000.00 Rp 53,200,000.00 Rp 68,200,000.00 Rp 66,650,000.00 Rp 69,650,000.00 Rp 74,650,000.00 Rp 76,150,000.00 Rp 73,150,000.00 Rp 76,650,000.00 Rp 75,650,000.00 Rp 73,650,000.00 Rp 75,150,000.00 Rp 70,150,000.00 Rp 67,050,000.00 Rp 64,850,000.00
112 Saldo Debet Kredit Rp 12,400,000.00 Rp 10,400,000.00 Rp 20,400,000.00 Rp 18,900,000.00 Rp 17,400,000.00
113 Saldo Debet Kredit Rp 3,000,000.00 Rp 4,550,000.00 Rp 12,550,000.00 Rp 7,550,000.00
114 Saldo Debet Kredit Rp 1,800,000.00
115 Saldo Debet Kredit Rp 1,400,000.00
121 Saldo Debet Kredit Rp 200,000,000.00
122 Saldo Debet Kredit Rp 1,300,000.00
123 Saldo Debet Kredit Rp 20,000,000.00
124 Saldo Debet Kredit Rp 24,000,000.00
125 Saldo Debet Kredit Rp 8,000,000.00
126 Saldo Debet Kredit Rp 10,000,000.00 Rp 15,000,000.00
127 Saldo Debet Kredit Rp 3,600,000.00
211 Saldo Debet Kredit Rp 11,500,000.00 Rp 6,500,000.00 Rp 8,500,000.00
221 Saldo Debet Kredit Rp 50,000,000.00 Rp 52,000,000.00
311 Saldo Debet Kredit Rp 340,700,000.00 Rp 325,700,000.00
312 Saldo Debet Kredit
Rp 1,000,000.00
411 Saldo Debet Kredit
Rp 3,000,000.00 Rp 18,000,000.00 Rp 19,000,000.00
511 Saldo Debet Kredit
Rp 2,000,000.00
512 Saldo Debet Kredit
Rp 750,000.00
513 Saldo Debet Kredit
514 Saldo Debet Kredit
515 Saldo Debet Kredit
Rp 5,000,000.00
516 Saldo Debet Kredit
Rp 200,000.00
517 Saldo Debet Kredit
518 Saldo Debet Kredit SENDU SERVICE Trial Balance November 30,2013
