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    L 4-25 Tugas Harian Niken Widyawati (24013010171)

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    Niken Widyawati XAKL228

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    L 4-25 Tugas Harian Niken Widyawati (24013010171)

    Uploaded by

    Niken Widyawati XAKL228
    4 views8 pages

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    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
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    Download as xlsx, pdf, or txt
    4 views8 pages

    L 4-25 Tugas Harian Niken Widyawati (24013010171)

    Uploaded by

    Niken Widyawati XAKL228

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    SIAGA SECURITY SERVICES

    ADJUSTING JOURNAL
    31 OCT 20Y3

    DATE ACCOUNT DEBIT CREDIT


    OCTOBER 31 ACCOUNT RECEIVABLE Rp 13,000,000
    20Y3 FEES EARNED Rp 13,000,000
    31 SUPPLIES EXPENSE Rp 4,000,000
    SUPPLIES Rp 4,000,000
    31 INSURANCE EXPENSE Rp 10,000,000
    PREPAID INSURANCE Rp 10,000,000
    31 EQUIPMENT DEP. EXP. Rp 3,000,000
    EQUIPMENT ACCUM. DEP. Rp 3,000,000
    31 SALARIES EXPENSE Rp 1,000,000
    SALARIES PAYABLE Rp 1,000,000

    TOTAL 31,000,000 31,000,000


    SIAGA SECURITY SERVICES
    WORKSHEET AN OF PERIOD
    FOR THE PERIOD ENDED 31 OCTOBER 20Y3

    Adjusted Trial
    No. Accounts Name Trial Balance Adjustment
    Balance

    1 Cash 12,000 - - - 12,000


    2 Account Receivable 90,000 - 13,000 - 103,000
    3 Supplies 8,000 - - 4,000 4,000
    4 Prepaid Insurance 12,000 - - 10,000 2,000
    5 Land 190,000 - - - 190,000
    6 Equipment 50,000 - - - 50,000
    7 Accumulated Equipment Dep. - 4,000 - 3,000 -
    8 Account Payable - 36,000 - - -
    9 Salary Payable - - - 1,000 -
    10 Mahmud Irawan's Capital - 260,000 - - -
    11 Mahmud Irawan's Drawing 8,000 - - - 8,000
    12 Fees Earned - 200,000 - 13,000 -
    13 Salary Expense 110,000 - 1,000 - 111,000
    14 Rent Expense 12,000 - - - 12,000
    15 Insurance Expense - - 10,000 - 10,000
    16 Utility Expense 6,000 - - - 6,000
    17 Supplies Expense - - 4,000 - 4,000
    18 Equipment Dep. Expense - - 3,000 - 3,000
    19 Other Expense 2,000 - - - 2,000
    500,000 500,000 31,000 31,000 517,000
    Profit
    Mahmud Irawan's Capital 31 Okt 20Y3
    RITY SERVICES
    AN OF PERIOD
    DED 31 OCTOBER 20Y3

    Adjusted Trial
    Income Statement Balance Sheeet Capital Statement
    Balance

    - - - 12,000 - - -
    - - - 103,000 - - -
    - - - 4,000 - - -
    - - - 2,000 - - -
    - - - 190,000 - - -
    - - - 50,000 - - -
    7,000 - - - 7,000 - -
    36,000 - - - 36,000 - -
    1,000 - - - 1,000 - -
    260,000 - - - 260,000 - 260,000
    - - - 8,000 - 8,000 -
    213,000 - 213,000 - - - -
    - 111,000 - - - - -
    - 12,000 - - - - -
    - 10,000 - - - - -
    - 6,000 - - - - -
    - 4,000 - - - - -
    - 3,000 - - - - -
    - 2,000 - - - - -
    517,000 148,000 213,000 - - - -
    65,000 - - 65,000 - 65,000
    - - - - 317,000 -
    213,000 213,000 369,000 369,000 325,000 325,000
    SIAGA SECURITY SERVICES
    INCOME STATEMENT
    OCTOBER 20Y3 PERIOD
    (All Numbers In Thousand Rupiah)

    Fees Earned 213,000


    Expenses
    Salary Expense 111,000
    Rent Expense 12,000
    Insurance Expense 10,000
    Utility Expense 6,000
    Supplies Expense 4,000
    Equipment Dep. Expense 3,000
    Other Expense 2,000

    Total Expenses 148,000

    Net Profit 65,000


    SIAGA SECURITY SERVICES SIAGA SECURITY
    CAPITAL STATEMET STATEMENT OF FINAN
    OCTOBER 20Y3 PERIOD PER 31 OCTOB
    (All Numbers In Thousands Rupiah) (All Numbers In Thou

    AKTIVA
    Mahmud Irawan's Capital 1 Oct 260,000 Assets
    Net Profit 65,000 Cash
    Mahmud Irawan's Drawing - 8,000 Account Receivable
    Supplies
    Mahmud Irawan's Capital 31 Oct 317,000 Prepaid Insurance
    Land
    Equipment
    Accumulated Equipment Dep.

    Total Assets
    SIAGA SECURITY SERVICES
    TATEMENT OF FINANCIAL POSITION
    PER 31 OCTOBER 20Y3
    (All Numbers In Thousands Rupiah)

    PASSIVA
    Liability
    12,000 Account Payable 36,000
    103,000 Salary Payable 1,000
    4,000
    2,000 Equity
    190,000 Mahmud Irawan's Drawing 317,000
    50,000
    - 7,000

    354,000 Total Liability & Equity 354,000


    SIAGA SECURITY SERVICES
    CLOSING JOURNAL
    OCTOBER 31 20Y3
    (All Numbers In Thousands Rupiah)

    Date Description Debit Credit

    October 31 Fees Earned 213,000


    Income Summary 213,000

    31 Income Summary 148,000


    Salary Expense 111,000
    Rent Expense 12,000
    Insurance Expense 10,000
    Utility Expense 6,000
    Supplies Expense 4,000
    Equipment Dep. Expense 3,000
    Other Expense 2,000

    31 Income Summary 65,000


    Mahmud Irawan's Capital 65,000

    31 Mahmud Irawan's Capital 8,000


    Mahmud Irawan's Drawing 8,000

    Total 434,000 434,000


    SIAGA SECURITY SERVICES
    POST CLOSING TRIAL BALANCE
    PER OCTOBER 31 20Y3
    (All Numbers In Thousands Rupiah)

    Date Debit Credit

    Cash 12,000
    Account Receivable 103,000
    Supplies 4,000
    Prepaid Insurance 2,000
    Land 190,000
    Equipment 50,000
    Accumulated Equipment Dep. 7,000
    Account Payable 36,000
    Salary Payable 1,000
    Mahmud Irawan's Capital 317,000

    Total 361,000 361,000

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