SALON CANTIK

Un Adjusted Trial Balance Nov, 2018 and Balance Sheet Dec, 2017

No November 30, 2018

Account Title
Accunt DEBIT CREDIT
1-1100 Cash in Bank Rp 50.800.000
1-1200 Petty Cash Rp 3.700.000
1-1300 Accounts Receivable Rp 5.800.000
1-1400 Allowance for Doubtful Debt Rp 800.000
1-1500 Supplies Rp 8.800.000
1-1600 Prepaid Insurance Rp 7.500.000
1-1700 Prepaid Rent Rp 24.000.000
1-2100 Equiptment at Cost Rp 12.000.000
1-2110 Equiptment Accumulated Depr. Rp 6.500.000
2-1100 Accounts Payable Rp 5.000.000
2-1200 Accruad expenses Rp 8.200.000
2-2100 Bank Permata Loan Rp 10.000.000
3-1100 Indah Capital Rp 50.000.000
3-1200 Indah Drawing Rp 12.500.000
3-1300 Income Summary
4-1100 Fees Income Rp 102.500.000
6-1000 Advertising expense Rp 4.400.000
6-1100 Water, Electricity & Telp expense Rp 12.900.000
6-1200 Office Supplies expense Rp 4.950.000
6-1300 Doubtful Debts expense Rp 1.500.000
6-1400 Depreciation expense Rp 6.500.000
6-1500 Insurance expense Rp 3.500.000
6-1600 Rent expense Rp 4.500.000
6-1700 Wages & Salaries expense Rp 20.100.000
6-1800 Other Operating expense Rp 950.000
8-1000 Interest Revenue Rp 3.800.000
9-1100 Interest Expense Rp 1.800.000
9-1200 Bank Service Charge Rp 600.000
TOTAL Rp 186.800.000 Rp 186.800.000
 SALON CANTIK
General Journal
Dec-18
Page:
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT
Dec-18 1 BKK12-1 Accruad expenses 2-1200 Rp 7.500.000
Cash in Bank 1-1100 Rp 7.500.000
(pembayaran gaji karyawan Nov 2018)
2 V12-1 Advertising expense 6-1000 Rp 750.000
Petty Cash 1-1200 Rp 750.000
(pembuatan brosur iklan)
3 BKM12-1 Cash in Bank 1-1100 Rp 2.000.000
Accounts Receivable 1-1300 Rp 2.000.000
(pelunasan F11-12 Ny. Ria)
4 V12-2 Accruad expenses 2-1200 Rp 700.000
Petty Cash 1-1200 Rp 700.000
(pembayaran listrik dan telepon)
6 F12-1 Accounts Receivable 1-1300 Rp 8.000.000
Fees Income 4-1100 Rp 8.000.000
(jasa rias pengantin)
6 BKK12-2 Accounts Payable 2-1100 Rp 3.500.000
Cash in Bank 1-1100 Rp 3.500.000
(pelunasan C.15234 PT Paragon)
9 V12-3 Supplies 1-1500 Rp 250.000
Petty Cash 1-1200 Rp 250.000
(pembelian perlengkapan)
9 BKK12-3 Accounts Payable 2-1100 Rp 1.500.000
Cash in Bank 1-1100 Rp 1.500.000
(pelunasan F1289 PT Martina)
10 F05 Equiptment at Cost 1-2100 Rp 7.500.000
Accounts Payable 2-1100 Rp 7.500.000
(PT Mitra Jaya)
12 BKM12-2 Cash in Bank 1-1100 Rp 8.000.000
Accounts Receivable 1-1300 Rp 8.000.000
(pelunasan F12-1 Ny. Rinda)
13 KN01 Cash in Bank 1-1100 Rp 6.000.000
Fees Income 4-1100 Rp 6.000.000
(pendapatan jasa salon)
14 BKM12-3 Cash in Bank 1-1100 Rp 3.800.000
Accounts Receivable 1-1300 Rp 3.800.000
 SALON CANTIK
General Journal
Dec-18
Page:
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT
(pelunasan F11-25 Ny. Rinda)
17 V12-4 Indah Drawing 3-1200 Rp 1.000.000
Petty Cash 1-1200 Rp 1.000.000
(pengambilan pribadi)
18 F12-2 Accounts Receivable 1-1300 Rp 4.500.000
Fees Income 4-1100 Rp 4.500.000
(SMK Pasundan)
20 BKM12-4 Cash in Bank 1-1100 Rp 2.500.000
Allowance for Doubtful Debt 1-1400 Rp 2.500.000
(penerimaan piutang yang telah dihapuskan)
26 V12-5 Other Operating expense 6-1800 Rp 800.000
Petty Cash 1-1200 Rp 800.000
(perbaikan atap toko)
29 G11 Supplies 1-1500 Rp 1.300.000
Accounts Payable 2-1100 Rp 1.300.000
(PT Mitra Jaya)
30 BKK12-4 Bank Permata Loan 2-2100 Rp 5.000.000
Interest Expense 9-1100 Rp 200.000
Cash in Bank 1-1100 Rp 5.200.000
(pembayaran angsuran)

JUMLAH Rp 64.800.000 Rp 64.800.000