Date Description Debit Credit

July, 1 Cash Rp 13,500,000

Account Receivable Rp 20,800,000
Supplies Rp 3,200,000
Office Equipment Rp 7,500,000
Dana Mutia, Capital Rp 45,000,000
1 Prepaid Rent Rp 4,800,000
Cash Rp 4,800,000
2 Prepaid Insurance Rp 4,500,000
Cash Rp 4,500,000
4 Cash Rp 5,500,000
Unearned Fees Rp 5,500,000
5 Office Equipment Rp 6,500,000
Account Payable Rp 6,500,000
6 Cash Rp 15,300,000
Account Receivable Rp 15,300,000
10 Miscellaneous expense Rp 400,000
Cash Rp 400,000
12 Account Payable Rp 5,200,000
Office Equipment Rp 5,200,000
12 Account Receivable Rp 13,300,000
Fees Earned Rp 13,300,000
14 Salary Expense Rp 1,750,000
Cash Rp 1,750,000
17 Cash Rp 9,450,000
Fees Earned Rp 9,450,000
18 Supplies Rp 600,000
Cash Rp 600,000
20 Account Receivable Rp 6,650,000
Fees Earned Rp 6,650,000
24 Cash Rp 4,000,000
Fees Earned Rp 4,000,000
26 Cash Rp 12,000,000
Account Receivable Rp 12,000,000
27 Salary Expense Rp 1,750,000
Cash Rp 1,750,000
29 Miscellaneous expense Rp 325,000
Cash Rp 325,000
31 Miscellaneous expense Rp 675,000
Cash Rp 675,000
31 Cash Rp 5,200,000
Fees Earned Rp 5,200,000
31 Account Receivable Rp 3,000,000
Fees Earned Rp 3,000,000
31 Dana Mutia, Drawing Rp 12,500,000
cash Rp 12,500,000

Total Rp 158,400,000 Rp 158,400,000

 Ledger
Account Cash
Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 13,500,000 Rp 13,500,000
1 Rp 4,800,000 Rp 8,700,000
2 Rp 4,500,000 Rp 4,200,000
4 Rp 5,500,000 Rp 9,700,000
6 Rp 15,300,000 Rp 25,000,000
10 Rp 400,000 Rp 24,600,000
14 Rp 1,750,000 Rp 22,850,000
17 Rp 9,450,000 Rp 32,300,000
18 Rp 600,000 Rp 31,700,000
24 Rp 4,000,000 Rp 35,700,000
26 Rp 12,000,000 Rp 47,700,000
27 Rp 1,750,000 Rp 45,950,000
29 Rp 325,000 Rp 45,625,000
31 Rp 675,000 Rp 44,950,000
31 Rp 5,200,000 Rp 50,150,000
31 Rp 12,500,000 Rp 37,650,000

Account Accounts Receivable

Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 20,800,000 Rp 20,800,000
6 Rp 15,300,000 Rp 5,500,000
12 Rp 13,300,000 Rp 18,800,000
20 Rp 6,650,000 Rp 25,450,000
26 Rp 12,000,000 Rp 13,450,000
31 Rp 3,000,000 Rp 16,450,000

Account Supplies
Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 3,200,000 Rp 3,200,000
18 Rp 600,000 Rp 3,800,000

Account Prepaid Rent

Balance
Date Item Debit Credit
 Date Item Debit Credit Debit Credit
July, 2015
1 Rp 4,800,000 Rp 4,800,000

Account Prepaid Insurance

Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 4,500,000 Rp 4,500,000

Account Office Equipment

Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 7,500,000 Rp 7,500,000
5 Rp 6,500,000 Rp 14,000,000
12 Rp 5,200,000 Rp 8,800,000

Account Accounts Payable

Balance
Date Item Debit Credit Debit Credit
July, 2015
5 Rp 6,500,000 Rp 6,500,000
12 Rp 5,200,000 Rp 1,300,000

Account Salaries Payable

Balance
Date Item Debit Credit Debit Credit
July, 2015
14 Rp 1,750,000 Rp 1,750,000
27 Rp 1,750,000 Rp 3,500,000

Account Unearned Fees

Balance
Date Item Debit Credit Debit Credit
July, 2015
4 Rp 5,500,000 Rp 5,500,000

Account Fees Earned

 Balance
Date Item Debit Credit Debit Credit
July, 2015
12 Rp 13,300,000 Rp 13,300,000
17 Rp 9,450,000 Rp 22,750,000
20 Rp 6,650,000 Rp 29,400,000
24 Rp 4,000,000 Rp 33,400,000
31 Rp 5,200,000 Rp 38,600,000
31 Rp 3,000,000 Rp 41,600,000

Account Miscellaneous Expense

Balance
Date Item Debit Credit Debit Credit
July, 2015
10 Rp 400,000 Rp 400,000
29 Rp 325,000 Rp 725,000
31 Rp 675,000 Rp 1,400,000

Account Dana Muti,Capital

Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 45,000,000 Rp 45,000,000

Account Dana Muti,Drawing

Balance
Date Item Debit Credit Debit Credit
July, 2015
1 Rp 12,500,000 Rp 12,500,000
 Dana Mutia Consulting
Trial Balance
31 July 2015
Account Title Debit Credit
Cash Rp 37,650,000
Accounts Receiveble Rp 16,450,000
Supplies Rp 3,800,000
Prepaid Rent Rp 4,800,000
Prepaid Insurance Rp 4,500,000
Office Equipment Rp 8,800,000
Account Payable Rp 1,300,000
Salaries Payable Rp 3,500,000
Unearned Fees Rp 5,500,000
Fees Earned Rp 41,600,000
Miscellaneous Expense Rp 1,400,000
Dana Mutia, Capital Rp 45,000,000
Dana Mutia, Drawing Rp 12,500,000

Total Rp 93,400,000 Rp 93,400,000

 Trial Balance Pre Adjustment
DEBIT
Cash Rp 37,650,000
Account Receiveble Rp 16,450,000
Supplies Rp 3,800,000
Prepaid Rent Rp 4,800,000
Prepaid Insurance Rp 4,500,000
Office Equipment Rp 8,800,000
Accumulated Depreciation-Office Equipment
Account Payable
Salaries Payable
Unearned Fees
Earned Fees
Dana Mutia, Capital
Dana Mutia, Drawing Rp 12,500,000
Depreciation Equipment
Supplies Expense
Insurance Expense
Salaries Expense Rp 3,500,000
Rent Expense
Miscellaneous Expense Rp 1,400,000
TOTAL
Laba

Adjustment Journal

1 DEBIT
Supplies Expense Rp 1,525,000
Suplies
Insurance Expense Rp 375,000
Prepaid Insurance
Depreciation Office Equipment Rp 750,000
Accumulated Depreciation-Office Equipment
Salaries Expense Rp 600,000
Salaries Payable
Rent Expense Rp 2,400,000
Prepaid Rent
Unearned Fees Rp 2,750,000
Earned Fees
Total Rp 8,400,000
 Closing Journal

Fee Earned Rp 44,350,000

Loss Profit Account

Loss Profit Account Rp 10,875,000

Depreciation Equipment
Supplies Expense
Insurance Expense
Salaries Expense
Rent Expense
Miscellaneous Expense

Loss Profit Account Rp 33,475,000

Equity

Income Statement

Fees Earned Rp 44,350,000

Depreciation Equipment
Supplies Expense
Insurance Expense
Salaries Expense
Rent Expense
Miscellaneous Expense

Net Income
 Jakarta Konsultindo
Trial Balance Pre Adjustment Adjustestment Trial Balance Post Adjusted
KREDIT DEBIT KREDIT DEBIT
Rp 37,650,000
Rp 16,450,000
Rp 2,275,000 Rp 1,525,000
Rp 2,400,000 Rp 2,400,000
Rp 375,000 Rp 4,125,000
Rp 8,800,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 5,500,000 Rp 2,750,000
Rp 41,600,000 Rp 2,750,000
Rp 45,000,000
Rp 12,500,000
Rp 750,000 Rp 750,000
Rp 2,275,000 Rp 2,275,000
Rp 375,000 Rp 375,000
Rp 175,000 Rp 3,675,000
Rp 2,400,000 Rp 2,400,000
Rp 1,400,000
Rp 93,400,000 Rp 8,725,000 Rp 8,725,000 Rp 94,325,000

Statement of Changes
Dana Mutia,Capital, 1 July 2015
Investments during the month
CREDIT Net income

Rp 1,525,000 Less withdrawls

Increase in Owner's Equity
Rp 375,000 Dana Mutia,capital,31 July 2015

Rp 750,000

Rp 600,000

Rp 2,400,000

Rp 2,750,000
Rp 8,400,000
Rp 44,350,000

Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000

Rp 33,475,000

Rp 44,350,000
Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000
Rp 10,875,000 Rp 10,875,000
Rp 33,475,000
rial Balance Post Adjusted Income Statement Balance Sheet
KREDIT DEBIT KREDIT DEBIT
Rp 37,650,000
Rp 16,450,000
Rp 1,525,000
Rp 2,400,000
Rp 4,125,000
Rp 8,800,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 44,350,000 Rp 44,350,000
Rp 45,000,000
Rp 12,500,000
Rp 750,000
Rp 2,275,000
Rp 375,000
Rp 3,675,000
Rp 2,400,000
Rp 1,400,000
Rp 94,325,000 Rp 10,875,000 Rp 44,350,000 Rp 83,450,000
Rp 33,475,000
Rp 83,450,000

ment of Changes
Rp -
Rp 45,000,000
Rp 33,475,000
Rp 78,475,000
Rp 12,500,000
Rp 65,975,000
Rp 65,975,000
 Balance Sheet

Cash Rp 37,650,000 Accumulated Depreciation Equipment

Account Receiveble Rp 16,450,000 Account Payable
Supplies Rp 1,525,000 Salaries Payable
Prepaid Rent Rp 2,400,000 Unearned Fees
Prepaid Insurance Rp 4,125,000
Office Equipment Rp 8,800,000

Rp 70,950,000
Balance Sheet
KREDIT

Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000

Rp 45,000,000

Rp 49,975,000
Rp 83,450,000
Rp 83,450,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000

Rp 4,975,000
Rp 65,975,000

Rp 70,950,000