Scribd
Upload
14 views23 pages

Rahma Consulting Revisi

Uploaded by

Mutia Alhasanah

The document contains journal entries for Rahma Consulting for the month of May 2016. Key transactions include prepaid income of Rp 4.5 million on May 3, fees earned of Rp 9.18 million on May 15, salaries expense of Rp 750,000 on May 16 and May 28, and a drawing by Rahma of Rp 10.5 million on May 31. The general ledger shows account balances for cash, accounts receivable, supplies and other accounts as of May 31, 2016.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
Download as xlsx, pdf, or txt

Rahma Consulting Revisi

Uploaded by

Mutia Alhasanah
14 views23 pages
The document contains journal entries for Rahma Consulting for the month of May 2016. Key transactions include prepaid income of Rp 4.5 million on May 3, fees earned of Rp 9.18 million on May 15, salaries expense of Rp 750,000 on May 16 and May 28, and a drawing by Rahma of Rp 10.5 million on May 31. The general ledger shows account balances for cash, accounts receivable, supplies and other accounts as of May 31, 2016.

Copyright

© © All Rights Reserved

Available Formats

XLSX, PDF, TXT or read online from Scribd

Did you find this document useful?

Is this content inappropriate?

The document contains journal entries for Rahma Consulting for the month of May 2016. Key transactions include prepaid income of Rp 4.5 million on May 3, fees earned of Rp 9.18 million on May 15, salaries expense of Rp 750,000 on May 16 and May 28, and a drawing by Rahma of Rp 10.5 million on May 31. The general ledger shows account balances for cash, accounts receivable, supplies and other accounts as of May 31, 2016.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
Download as xlsx, pdf, or txt
14 views23 pages

Rahma Consulting Revisi

Uploaded by

Mutia Alhasanah
The document contains journal entries for Rahma Consulting for the month of May 2016. Key transactions include prepaid income of Rp 4.5 million on May 3, fees earned of Rp 9.18 million on May 15, salaries expense of Rp 750,000 on May 16 and May 28, and a drawing by Rahma of Rp 10.5 million on May 31. The general ledger shows account balances for cash, accounts receivable, supplies and other accounts as of May 31, 2016.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
Download as xlsx, pdf, or txt
You are on page 1/ 23

RAHMA CONSULTING

JOURNAL ENTRIES
PER 31 MEI 2016
Page : 05

Date DESCRIPTION Post Ref DEBIT CREDIT

2016 3 Cash Rp 4,500,000


MEI Prepaid Income Rp 4,500,000

5 Cash Rp 2,450,000
Account Receivable Rp 2,450,000

9 Other Expense Rp 225,000


Cash Rp 225,000

13 Account Payable Rp 640,000


Cash Rp 640,000

15 Account Receivable Rp 9,180,000


Fees Earned Rp 9,180,000

16 Salaries Expense Rp 750,000


Cash Rp 750,000

17 Cash Rp 8,360,000
Fees Earned Rp 8,360,000

Page : 06

Date DESCRIPTION Post Ref DEBIT CREDIT


2016 20 Supplies Rp 735,000
MEI Account Payable Rp 735,000

21 Account Receivable Rp 4,820,000


Fees Earned Rp 4,820,000

25 Cash Rp 7,900,000
Fees Earned Rp 7,900,000

27 Cash Rp 9,520,000
Account Receivable Rp 9,520,000

28 Salaries Expense Rp 750,000


Cash Rp 750,000

30 Other Expenses Rp 260,000


Cash Rp 260,000
31 Other Expenses Rp 810,000
Cash Rp 810,000

31 Cash Rp 3,300,000
Fees Earned Rp 3,300,000

31 Account Receivable Rp 2,650,000


Fees Earned Rp 2,650,000

31 Rahma Drawing Rp 10,500,000


Cash Rp 10,500,000
RAHMA CONSULTING
GENERAL LEDGER
PER 31 MEI 2016
Account : Cash

Date Description Ref Post Debit

2016 Balance √
MEI 3 Prepaid Income 5 Rp 4,500,000
5 Account Receivable 5 Rp 2,450,000
9 Advertising Expense 5
13 Account Payable 5
16 Salaries Expense 5
17 Fees Earned 5 Rp 8,360,000
25 Fees Earned 6 Rp 7,900,000
27 Account Receivable 6 Rp 9,520,000
28 Salaries Expense 6
30 Other Expenses 6
31 Other Expenses 6
31 Fees Earned 6 Rp 3,300,000
31 Rahma Drawing 6

Akun : Account Receivable

Date Description Ref Post Debit

2016 Balance √
MEI 5 Cash 5
15 Fees Earned 5 Rp 9,180,000
21 Fees Earned 6 Rp 4,820,000
27 Cash 6
31 Fees Earned 6 Rp 2,650,000

Account : Supplies

Date Description Ref Post Debit

2016 Balance √
MEI 20 Account Payable 6 Rp 735,000
31 Adjustment Entries

Account : Prepaid Rent

Date Description Ref Post Debit

2016 Balance √
MEI 31 Adjustment Entries

Account : Prepaid Insurance


Date Description Ref Post Debit

2016 Balance √
MEI 31 Adjustment Entries

Account : Equipment

Date Description Ref Post Debit

2016 Balance √
MEI

Account : Accumulated Depreciation of Equipment

Date Description Ref Post Debit

2016 Balance √
MEI 31 Adjustment Entries

Account : Account Payable

Date Description Ref Post Debit

2016 Balance √
MEI 13 Cash 5 Rp 640,000
20 Supplies 6

Account : Salaries Payable

Date Description Ref Post Debit

2016 Balance √
MEI 31 Adjustment Entries

Account : Prepaid Income

Date Description Ref Post Debit

2016 Balance √
MEI 3 Cash 5
31 Adjustment Entries Rp 3,210,000

Account : Rahma Lulu Capital

Date Description Ref Post Debit

2016 Balance √
MEI 31 Closing Journal
31 Closing Journal Rp 10,500,000

Account : Rahma Lulu Drawing

Date Description Ref Post Debit


Date Description Ref Post Debit

2016 31 Cash 6 Rp 10,500,000


MEI 31 Closing Journal

Account : Income Summary

Date Description Ref Post Debit


2016 31 Closing Journal
MEI 31 Closing Journal Rp 6,695,000
31 Closing Journal Rp 32,725,000

Akun : Fees Earned

Date Description Ref Post Debit

2016 15 Account Receivable 5


MEI 17 Cash 5
21 Account Receivable 6
25 Cash 6
31 Cash 6
31 Account Receivable 6
31 Adjustment Entries
31 Closing Journal Rp 39,420,000

Account : Salaries Expense

Date Description Ref Post Debit

2016 16 Cash 5 Rp 750,000


MEI 28 Cash 5 Rp 750,000
31 Adjustment Entries Rp 325,000
31 Closing Journal

Account : Rent Expense

Date Description Ref Post Debit

2016 31 Adjustment Entries Rp 1,600,000


MEI 31 Closing Journal

Account : Supplies Expense

Date Description Ref Post Debit

2016 31 Adjustment Entries Rp 1,370,000


MEI 31 Closing Journal

Account : Depreciation Of Equipment Expense


Date Description Ref Post Debit

2016 31 Adjustment Entries


MEI 31 Closing Journal

Account : Insurance Expense

Date Description Ref Post Debit

2016 31 Adjustment Entries Rp 275,000


MEI 31 Closing Journal

Account : Other Expense

Date Description Ref Post Debit

2016 9 Cash 5 Rp 225,000


MEI 30 Cash 6 Rp 260,000
31 Cash 6 Rp 810,000
31 Closing Journal
ULTING
DGER
2016
Account No. 11
BALANCE
Credit
Debit Credit
Rp 22,100,000
Rp 26,600,000
Rp 29,050,000
Rp 225,000 Rp 28,825,000
Rp 640,000 Rp 28,185,000
Rp 750,000 Rp 27,435,000
Rp 35,795,000
Rp 43,695,000
Rp 53,215,000
Rp 750,000 Rp 52,465,000
Rp 260,000 Rp 52,205,000
Rp 810,000 Rp 51,395,000
Rp 54,695,000
Rp 10,500,000 Rp 44,195,000

Account No. 12
BALANCE
Credit
Debit Credit
Rp 3,400,000
Rp 2,450,000 Rp 950,000
Rp 10,130,000
Rp 14,950,000
Rp 9,520,000 Rp 5,430,000
Rp 8,080,000

Account No. 14
BALANCE
Credit
Debit Credit
Rp 1,350,000
Rp 2,085,000
Rp 1,370,000 Rp 715,000

Account No. 15
BALANCE
Credit
Debit Credit
Rp 3,200,000
Rp 1,600,000 Rp 1,600,000

Account No. 16
BALANCE
Credit
Debit Credit
Rp 1,500,000
Rp 275,000 Rp 1,225,000

Account No. 18
BALANCE
Credit
Debit Credit
Rp 14,500,000

Account No. 19
BALANCE
Credit
Debit Credit
Rp 330,000
Rp 330,000 Rp 660,000

Account No. 21
BALANCE
Credit
Debit Credit
Rp 800,000
Rp 160,000
Rp 735,000 Rp 895,000

Account No. 22
BALANCE
Credit
Debit Credit
Rp 120,000
Rp 325,000 Rp 445,000

Account No. 23
BALANCE
Credit
Debit Credit
Rp 2,500,000
Rp 4,500,000 Rp 7,000,000
Rp 3,790,000

Account No. 31
BALANCE
Credit
Debit Credit
Rp 42,300,000
Rp 32,725,000 Rp 75,025,000
Rp 64,525,000

Account No. 32
BALANCE
Credit
Credit
Debit Credit
Rp 10,500,000
Rp 10,500,000 Rp -

Account No. 33
BALANCE
Credit
Debit Credit
Rp 39,420,000 Rp 39,420,000
Rp 32,725,000
Rp -

Account No. 41
BALANCE
Credit
Debit Credit
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 2,650,000 Rp 36,210,000
Rp 3,210,000 Rp 39,420,000
Rp -

Account No. 51
BALANCE
Credit
Debit Credit
Rp 750,000
Rp 1,500,000
Rp 1,075,000
Rp 1,075,000 Rp -

Account No. 52
BALANCE
Credit
Debit Credit
Rp 1,600,000
Rp 1,600,000 Rp -

Account No. 53
BALANCE
Credit
Debit Credit
Rp 1,370,000
Rp 1,370,000 Rp -

Account No. 54
BALANCE
Credit
Debit Credit
Rp 330,000
Rp 330,000 Rp -

Account No. 55
BALANCE
Credit
Debit Credit
Rp 275,000
Rp 275,000 Rp -

Account No. 59
BALANCE
Credit
Debit Credit
Rp 225,000
Rp 485,000
Rp 1,295,000
Rp 1,295,000 Rp -
RAHMA CONSULTING
TRIAL BALANCE BEFORE ADJUSTMENT
PER 31 MEI 2016

No Account Saldo Debit Saldo Credit

11 Cash Rp 44,195,000
12 Account Receivable Rp 8,080,000
14 Supplies Rp 2,085,000
15 Prepaid Rent Rp 3,200,000
16 Prepaid Insurance Rp 1,500,000
18 Equipment Rp 14,500,000
19 Accumulated Depr. Of Equipment Rp 330,000
21 Account Payable Rp 895,000
22 Salaries Payable Rp 120,000
23 Prepaid Income Rp 7,000,000
31 Rahma Capital Rp 42,300,000
32 Rahma Drawing Rp 10,500,000
33 Income Summary Rp -
41 Fees Earned Rp 36,210,000
51 Salaries Expense Rp 1,500,000
52 Rent Expense Rp -
53 Supplies Expense Rp -
54 Depreciation Of Equipment Expense Rp -
55 Insurance Expense Rp -
59 Other Expense Rp 1,295,000
SALDO Rp 86,855,000 Rp 86,855,000
RAHMA CONSULTING
ADJUSTMENT ENTRIES
PER 31 MEI 2016
Date DESCRIPTION Post Ref DEBIT CREDIT
2016 a. Insurance Expense Rp 275,000
July Prepaid Insurance Rp 275,000

b. Supplies Expense Rp 1,370,000


Supplies Rp 1,370,000

c. Depreciation Expense of Equipment Rp 330,000


Accumulated Depreciation Rp 330,000

d. Salaries Expense Rp 325,000


Salaries Payable Rp 325,000

e. Rent Expense Rp 1,600,000


Prepaid Rent Rp 1,600,000

f. Prepaid Income Rp 3,210,000


Fees Earned Rp 3,210,000
BALANCE Rp 7,110,000 Rp 7,110,000
RAHMA CONSULTING
TRIAL BALANCE AFTER ADJUSTMENT
PER 31 MEI 2016

No Account Saldo Debit Saldo Credit

11 Cash Rp 44,195,000
12 Account Receivable Rp 8,080,000
14 Supplies Rp 715,000
15 Prepaid Rent Rp 1,600,000
16 Prepaid Insurance Rp 1,225,000
18 Equipment Rp 14,500,000
19 Accumulated Depr. Of Equipment Rp 660,000
21 Account Payable Rp 895,000
22 Salaries Payable Rp 445,000
23 Prepaid Income Rp 3,790,000
31 Rahma Capital Rp 42,300,000
32 Rahma Drawing Rp 10,500,000
33 Income Summary Rp -
41 Fees Earned Rp 39,420,000
51 Salaries Expense Rp 1,825,000
52 Rent Expense Rp 1,600,000
53 Supplies Expense Rp 1,370,000
54 Depreciation Of Equipment Expense Rp 330,000
55 Insurance Expense Rp 275,000
59 Other Expense Rp 1,295,000
SALDO Rp 87,510,000 Rp 87,510,000
RAHMA
WO
PER 3
TBBA Adjustment
No Title
Debit Credit Debit
11 Cash Rp 44,195,000
12 Account Receivable Rp 8,080,000
14 Supplies Rp 2,085,000
15 Prepaid Rent Rp 3,200,000
16 Prepaid Insurance Rp 1,500,000
18 Equipment Rp 14,500,000
19 Accumulated Depr. Of Equipment Rp 330,000
21 Account Payable Rp 895,000
22 Salaries Payable Rp 120,000
23 Prepaid Income Rp 7,000,000 Rp 3,210,000
31 Rahma Capital Rp 42,300,000
32 Rahma Drawing Rp 10,500,000
33 Income Summary Rp -
41 Fees Earned Rp 36,210,000
51 Salaries Expense Rp 1,500,000 Rp 325,000
52 Rent Expense Rp - Rp 1,600,000
53 Supplies Expense Rp - Rp 1,370,000
54 Depreciation Of Equipment Expense Rp - Rp 330,000
55 Insurance Expense Rp - Rp 275,000
59 Other Expense Rp 1,295,000
BALANCE Rp 86,855,000 Rp 86,855,000 Rp 7,110,000
Net Income
Balance
RAHMA CONSULTING
WORKSHEET
PER 31 MEI 2016
Adjustment TBAA Income Statement
Credit Debit Credit Debit Credit
Rp 44,195,000
Rp 8,080,000
Rp 1,370,000 Rp 715,000
Rp 1,600,000 Rp 1,600,000
Rp 275,000 Rp 1,225,000
Rp 14,500,000
Rp 330,000 Rp 660,000
Rp 895,000
Rp 325,000 Rp 445,000
Rp 3,790,000
Rp 42,300,000
Rp 10,500,000
Rp -
Rp 3,210,000 Rp 39,420,000 Rp 39,420,000
Rp 1,825,000 Rp 1,825,000
Rp 1,600,000 Rp 1,600,000
Rp 1,370,000 Rp 1,370,000
Rp 330,000 Rp 330,000
Rp 275,000 Rp 275,000
Rp 1,295,000 Rp 1,295,000
Rp 7,110,000 Rp 87,510,000 Rp 87,510,000 Rp 6,695,000 Rp 39,420,000
Rp 32,725,000
Rp 39,420,000 Rp 39,420,000
Balance Sheet
Debit Credit
Rp 44,195,000
Rp 8,080,000
Rp 715,000
Rp 1,600,000
Rp 1,225,000
Rp 14,500,000
Rp 660,000
Rp 895,000
Rp 445,000
Rp 3,790,000
Rp 42,300,000
Rp 10,500,000
Rp -

Rp 80,815,000 Rp 48,090,000
Rp 32,725,000
Rp 80,815,000 Rp 80,815,000
1. Laporan Laba Rugi/ Income Statement
RAHMA CONSULTING
INCOME STATEMENT
FOR THE MONTH ENDED 31 MEI 2016

Fees Earned
Operating expenses :
* Salaries Expense
* Rent Expense
* Supplies Expense
* Others Expense
* Insurance Expense
* Depreciation Expense
Total operating expenses
Net Income

2. Laporan Perubahan Modal/ Statement Of Owner's Equity


RAHMA CONSULTING
STATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED 31 MEI 2016

Rahma Lulu Capital Mei 1, 2016 (beginning capital)


Net Income for the month
Less Drawing
Increase in Owner's Equity
Rahma Lulu Drawing 31 Mei, 2016 (ending capital)

3. Laporan Posisi Keuangan/ Statement Of Financial Position


RAHMA CONSULTING
STATEMENT OF FINANCIAL POSITION
31-May-16

Assets
CURRENT ASSET
Cash Rp 44,195,000
Accounts Receivable Rp 8,080,000
Supplies Rp 715,000
Prepaid Insurance Rp 1,225,000
Prepaid Rent Rp 1,600,000
FIXED ASSET
Equipment Rp 14,500,000
Accumulated Depr. Equipment Rp 660,000
Rp 13,840,000
Total Assets Rp 69,655,000
ement

I 2016

Rp 39,420,000

Rp 1,825,000
Rp 1,600,000
Rp 1,370,000
Rp 1,295,000
Rp 275,000
Rp 330,000
Rp 6,695,000
Rp 32,725,000

Owner's Equity

UITY
EI 2016

Rp 42,300,000
Rp 32,725,000
Rp 10,500,000
Rp 22,225,000
Rp 64,525,000

inancial Position

SITION

Liabilities
LIABILITIES
Account Payable Rp 895,000
Salaries Payable Rp 445,000
Prepaid Income Rp 3,790,000
OWNERS EQUITY

Rahma Lulu Capital Rp 64,525,000


Rp 69,655,000
RAHMA CONSULTING
CLOSING ENTRIES
PER 31 MEI 2016
Date DESCRIPTION Post Ref DEBIT

2019 31 Fees Earned 41 Rp 39,420,000


July Income Summary 33

31 Income Summary 33 Rp 6,695,000


Salaries Expense 51
Rent Expense 52
Supplies Expense 52
Other Expense 59
Insurance Expense 54
Depreciation Expense 55

31 Income Summary 33 Rp 32,725,000


Rahma Lulu Capital 31

31 Rahma Lulu Capital 31 Rp 10,500,000


Rahma Lulu Drawng 32

BALANCE Rp 89,340,000
CREDIT

Rp 39,420,000

Rp 1,825,000
Rp 1,600,000
Rp 1,370,000
Rp 1,295,000
Rp 275,000
Rp 330,000

Rp 32,725,000

Rp 10,500,000

Rp 89,340,000
RAHMA CONSULTING
POST CLOSING TRIAL BALANCE
31-May-16
No Account title Debit Credit

11 Cash Rp 44,195,000
12 Account Receivable Rp 8,080,000
14 Supplies Rp 715,000
15 Prepaid Rent Rp 1,600,000
16 Prepaid Insurance Rp 1,225,000
18 Equipment Rp 14,500,000
19 Accumulated Depr. Of Equipment Rp 660,000
21 Account Payable Rp 895,000
22 Salaries Payable Rp 445,000
23 Prepaid Income Rp 3,790,000
31 Rahma Capital Rp 64,525,000
BALANCE Rp 70,315,000 Rp 70,315,000

You might also like