PT Dafin

General Jurnal
Dec, 2005

Date Descriptions Debit Credit

Des, 2005 19 Cash 70000
Unearned Revenue 70000
Des, 2005 26 Rent Expense 120000
Cash 120000
Des, 2005 31 Sallaries Expense 8000
Utilities Expense 1300
Cash 9300

PT Dafin
Adjustment Jurnal
Dec, 2005

Date Descriptions Debit Credit

Dec, 2005 31 Prepaid Insurance 21000
Insurance Expense 21000
Dec, 2005 31 Prepaid Rent 45000
Rent Expense 45000
Dec, 2005 31 Supplies Expense 45000
Supplies 45000
Dec, 2005 31 Depreciation Expense-Computer 40000
Accumulated Depreciation Expense-Computer 40000
Dec, 2005 31 Unearned fees 70000
Fees Earn 70000
 WORKSHEET

Account Trial Balance Adjustment

Descriptions
No.
Debit Credit Debit Credit
101 Cash Rp 650,700.00
102 Account Receivable Rp 150,000.00
105 Supplies Rp 70,000.00 Rp 45,000.00
111 Computer Rp 200,000.00
112 Accumulated Depreciation-Computer Rp 15,000.00 Rp 40,000.00
201 Account Payable Rp 55,000.00
301 BT, Capital Rp 700,000.00
302 BT, Drawing Rp 20,700.00
401 Fees Earned Rp 790,900.00 Rp 70,000.00
501 Salaries Expense Rp 100,000.00
502 Interest Expense Rp 15,200.00
503 Insurance Expense Rp 84,000.00 Rp 21,000.00
504 Rent Expense Rp 210,000.00
506 Utilities Expense Rp 26,300.00
507 Miscellaneous Expense Rp 34,000.00
Unearned Fees Rp 70,000.00
Prepaid Insurance Rp 21,000.00
Depreciation expense-Computer Rp 40,000.00
Supplies Expense Rp 45,000
Rp 1,560,900.00 Rp 1,560,900.00 Rp 176,000.00 Rp 176,000.00
WORKSHEET

Adjusted TB Income Statement Balance Sheet

Debit Credit Debit Credit Debit Credit
Rp 650,700.00 Rp 650,700.00
Rp 150,000.00 Rp 150,000.00
Rp 25,000.00 Rp 25,000.00
Rp 200,000.00 Rp 200,000.00
Rp 55,000.00 Rp 55,000.00
Rp 55,000.00 Rp 55,000.00
Rp 700,000.00 Rp 700,000.00
Rp 20,700.00 Rp 20,700.00
Rp 860,900.00 Rp 860,900.00
Rp 100,000.00 Rp 100,000.00
Rp 15,200.00 Rp 15,200.00
Rp 63,000.00 Rp 63,000.00
Rp 210,000.00 Rp 210,000.00
Rp 26,300.00 Rp 26,300.00
Rp 34,000.00 Rp 34,000.00
Rp 70,000.00 Rp 70,000.00
Rp 21,000.00 Rp 21,000.00
Rp 40,000.00 Rp 40,000.00 Rp 1,137,400.00 Rp 810,000.00
Rp 45,000.00 Rp 45,000.00 Rp 327,400.00
Rp 533,500.00 Rp 860,900.00
Rp 1,670,900.00 Rp 1,670,900.00 Rp 327,400.00