ACCOUNT LIST

ACC NO. ACCOUNT NAME D/K NR/LR

1-000 ASSETS
1-100 CURRENT ASSET
1-110 CASH D NR
1-120 ACCOUNT RECEIVABLE D NR
1-140 SUPPLIES D NR
1-141 PREPAID RENT D NR
1-143 PREPAID ADVERTISING D NR
1-200 FIXED ASSETS
1-210 WASHING MACHINE D NR
1-211 ACC. DEPT. OF WASHING MACHINE D NR
1-220 DRYING MACHINE D NR
1-221 ACC. DEPR. OF DRYING MACHINE D NR
1-230 SCALES D NR
1-231 ACC. DEPR. OF SCALES D NR
2-000 LIABILITIES
2-100 CURRENT LIABILITIES
2-110 ACCOUNT PAYABLE K NR
2-120 SALARIES PAYABLE K NR
2-140 UNEARNED REVENUE K NR
2-190 OTHER CURRENT LIABILITIES K NR
2-200 LONG TERM LIABILITIES K NR
2-210 BANK LOAN K NR
2-290 OTHER LONG TERM LIABILITIES K NR
3-000 EQUITY
3-100 CAPITAL K NR
3-110 WITHDARWL D NR
4-000 REVENUE
4-100 SERVICE REVENUE K LR
6-000 EXPENSE
6-100 SALARIES EXPENSE D LR
6-110 RENT EXPENSE D LR
6-120 ADVERTISING EXPENSE D LR
6-130 ELECTRICITY AND WATER EXPENSE D LR
6-140 SUPPLIES EXPENSE D LR
6-190 MAINTENANCE & REPAIR EXPENSE D LR
6-200 DEPR. OF WASHING MACHINE EXPENSE D LR
6-210 DEPR. OF DRYING MACHINE EXPENSE D LR
6-220 DEPR. OF SCALES EXPENSE D LR
9-000 OTHER EXPENSE
9-100 INTEREST EXPENSE D LR
 NANA LAUNDRY
BALANCE SHEET

PER 01 Februari 2019

ACC NO ACCOUNT NAME BALANCE

1-000 ASSETS
1-100 CURRENT ASSET
1-110 CASH Rp 10,000,000
1-120 ACCOUNT RECEIVABLE
1-140 SUPPLIES Rp 50,000
1-141 PREPAID RENT Rp 15,000,000
1-143 PREPAID ADVERTISING
1-200 FIXED ASSETS
1-210 WASHING MACHINE Rp 5,700,000
1-211 ACC. DEPT. OF WASHING MACHINE -Rp 617,500
1-220 DRYING MACHINE Rp 5,250,000
1-221 ACC. DEPR. OF DRYING MACHINE -Rp 568,750
1-230 SCALES Rp 300,000
1-231 ACC. DEPR. OF SCALES -Rp 65,000
2-000 LIABILITIES
2-100 CURRENT LIABILITIES
2-110 ACCOUNT PAYABLE Rp 5,048,750
2-120 SALARIES PAYABLE
2-140 UNEARNED REVENUE
2-190 OTHER CURRENT LIABILITIES
2-200 LONG TERM LIABILITIES
2-210 BANK LOAN Rp 10,000,000
2-290 OTHER LONG TERM LIABILITIES
3-000 EQUITY
3-100 CAPITAL Rp 20,000,000
3-110 WITHDARWL
4-000 REVENUE
4-100 SERVICE REVENUE
6-000 EXPENSE
6-100 SALARIES EXPENSE
6-110 RENT EXPENSE
6-120 ADVERTISING EXPENSE
6-130 ELECTRICITY AND WATER EXPENSE
6-140 SUPPLIES EXPENSE
6-190 MAINTENANCE & REPAIR EXPENSE
6-200 DEPR. OF WASHING MACHINE EXPENSE
6-210 DEPR. OF DRYING MACHINE EXPENSE
6-220 DEPR. OF SCALES EXPENSE
9-000 OTHER EXPENSE
9-100 INTEREST EXPENSE
TOTAL Rp 70,097,500
 NANA LAUNDRY
GENERAL JOURNAL
MONTH : FEBRUARY 2019

DEBIT
DATE EV NO ACCOUNT NAME
ACC NO TOTAL

2/1/2019 B001 SUPPLIES 1-140 Rp 500,000

CASH

2/1/2019 NO ENTRY DATA

2/1/2019 B002 CASH 1-110 Rp 150,000

SERVICE REVENUE

2/2/2019 NO ENTRY DATA

2/2/2019 B003 CASH 1-110 Rp 300,000

SERVICE REVENUE

2/3/2019 NO ENTRY DATA

2/3/2019 B004 CASH 1-110 Rp 225,000

SERVICE REVENUE

2/4/2019 NO ENTRY DATA

2/4/2019 B005 CASH 1-110 Rp 300,000

SERVICE REVENUE

2/5/2019 NO ENTRY DATA

2/5/2019 B006 CASH 1-110 Rp 300,000

SERVICE REVENUE

2/6/2019 NO ENTRY DATA

2/6/2019 B007 CASH 1-110 Rp 120,000

 SERVICE REVENUE

2/7/2019 B008 CASH 1-110 Rp 75,000

UNEARNED REVENUE

2/7/2019 B009 CASH 1-110 Rp 105,000

SERVICE REVENUE

2/7/2019 B010 SALARIES EXPENSE 6-100 Rp 200,000

CASH

2/8/2019 NO ENTRY DATA

2/8/2019 B011 CASH 1-110 Rp 275,000

SERVICE REVENUE

9/9/2019 NO ENTRY DATA

9/9/2019 B012 UNEARNED REVENUE 2-140 Rp 75,000

SERVICE REVENUE

9/9/2019 B013 SUPPLIES 1-140 Rp 500,000

ACCOUNT PAYABLE

2/10/2019 NO ENTRY DATA

2/10/2019 B014 CASH 1-110 Rp 225,000

SERVICE REVENUE

2/11/2019 B015 CASH 1-110 Rp 65,000

UNEARNED REVENUE

2/11/2019 B016 CASH 1-110 Rp 250,000

SERVICE REVENUE

2/12/2019 NO ENTRY DATA

2/12/2019 B017 CASH 1-110 Rp 210,000

SERVICE REVENUE

2/13/2019 NO ENTRY DATA

2/13/2019 B018 UNEARNED REVENUE 2-140 Rp 65,000
SERVICE REVENUE

2/14/2019 NO ENTRY DATA

2/14/2019 B019 CASH 1-110 Rp 240,000

SERVICE REVENUE

2/14/2019 B020 SALARIES EXPENSE 6-100 Rp 200,000

CASH

2/15/2019 NO ENTRY DATA

2/15/2019 B021 CASH 1-110 Rp 275,000

SERVICE REVENUE

2/16/2019 B022 CASH 1-110 Rp 100,000

UNEARNED REVENUE

2/16/2019 B023 CASH 1-110 Rp 200,000

SERVICE REVENUE

2/17/2019 NO ENTRY DATA

2/17/2019 B024 CASH 1-110 Rp 150,000

SERVICE REVENUE

2/18/2019 NO ENTRY DATA

2/18/2019 B025 UNEARNED REVENUE 2-140 Rp 100,000

SERVICE REVENUE

2/18/2019 B026 SUPPLIES 1-140 Rp 500,000

CASH

2/19/2019 B027 CASH 1-110 Rp 125,000

UNEARNED REVENUE

2/19/2019 B028 CASH 1-110 Rp 150,000

 SERVICE REVENUE

2/20/2019 NO ENTRY DATA

2/20/2019 B029 CASH 1-110 Rp 325,000

SERVICE REVENUE

2/21/2019 NO ENTRY DATA

2/21/2019 B030 UNEARNED REVENUE 2-140 Rp 125,000

SERVICE REVENUE

2/21/2019 B031 PREPAID ADVERTISING 1-143 Rp 70,000

CASH

2/21/2019 B032 SALARIES EXPENSE 6-100 Rp 350,000

CASH

2/22/2019 NO ENTRY DATA

2/22/2019 B033 CASH 1-110 Rp 200,000

SERVICE REVENUE

2/23/2019 NO ENTRY DATA

2/23/2019 B034 CASH 1-110 Rp 350,000

SERVICE REVENUE

2/23/2019 B035 MAINTENANCE & REPAIR EXPENSE 6-190 Rp 150,000

CASH

2/24/2019 NO ENTRY DATA

2/24/2019 B036 CASH 1-110 Rp 225,000

SERVICE REVENUE

2/25/2019 B037 CASH 1-110 Rp 75,000

UNEARNED REVENUE

2/25/2019 B038 CASH 1-110 Rp 105,000

 SERVICE REVENUE

2/25/2019 B039 ELECTRICITY AND WATER EXPENSE 6-130 Rp 450,000

CASH

2/26/2019 NO ENTRY DATA

2/26/2019 B040 CASH 1-110 Rp 165,000

SERVICE REVENUE

2/27/2019 NO ENTRY DATA

2/27/2019 B041 UNEARNED REVENUE 2-140 Rp 75,000

SERVICE REVENUE

2/27/2019 B042 SUPPLIES 1-140 Rp 500,000

CASH

2/27/2019 B043 BANK LOAN 2-210 Rp 1,000,000

INTEREST EXPENSE 9-100 Rp 15,000
CASH

2/28/2019 NO ENTRY DATA

2/28/2019 B044 CASH 1-110 Rp 325,000

SERVICE REVENUE

2/28/2019 B045 SALARIES EXPENSE 6-100 Rp 200,000

CASH

2/28/2019 B046 WITHDARWL 3-110 Rp 1,000,000

CASH

TOTAL Rp 11,685,000
 KREDIT
ACC NO TOTAL

1-110 Rp 500,000

4-100 Rp 150,000

4-100 Rp 300,000

4-100 Rp 225,000

4-100 Rp 300,000

4-100 Rp 300,000
4-100 Rp 120,000

2-140 Rp 75,000

4-100 Rp 105,000

1-110 Rp 200,000

4-100 Rp 275,000

4-100 Rp 75,000

2-110 Rp 500,000

4-100 Rp 225,000

2-140 Rp 65,000

4-100 Rp 250,000

4-100 Rp 210,000
4-100 Rp 65,000

4-100 Rp 240,000

1-110 Rp 200,000

4-100 Rp 275,000

2-140 Rp 100,000

4-100 Rp 200,000

4-100 Rp 150,000

4-100 Rp 100,000

1-110 Rp 500,000

2-140 Rp 125,000
4-100 Rp 150,000

4-100 Rp 325,000

4-100 Rp 125,000

1-110 Rp 70,000

1-110 Rp 350,000

4-100 Rp 200,000

4-100 Rp 350,000

1-110 Rp 150,000

4-100 Rp 225,000

2-140 Rp 75,000
4-100 Rp 105,000

1-110 Rp 450,000

4-100 Rp 165,000

4-100 Rp 75,000

1-110 Rp 500,000

1-110 Rp 1,015,000

4-100 Rp 325,000

1-110 Rp 200,000

1-110 Rp 1,000,000

Rp 11,685,000
 NANA LAUNDRY
ADJUSTMENT JOURNAL
BULAN : FEBRUARY 2019

DEBIT
DATE EV NO. ACCOUNT NAME
ACC NO.

2/28/2019 RENT EXPENSE 6-110

PREPAID RENT

2/28/2019 SUPPLIES EXPENSE 6-140

SUPPLIES

2/28/2019 ADVERTISING EXPENSE 6-120

PREPAID ADVERTISING

2/28/2019 DEPR. OF WASHING MACHINE EXPENSE 6-200

ACC. DEPT. OF WASHING MACHINE

2/28/2019 DEPR. OF DRYING MACHINE EXPENSE 6-210

ACC. DEPR. OF DRYING MACHINE

2/28/2019 DEPR. OF SCALES EXPENSE 6-220

ACC. DEPR. OF SCALES

TOTAL
AL
019

DEBIT KREDIT
TOTAL ACCO NO. TOTAL

Rp 1,250,000
1-141 Rp 1,250,000

Rp 85,000
1-140 Rp 85,000

Rp 35,000
1-143 Rp 35,000

Rp 47,500
1-211 Rp 47,500

Rp 43,750
1-221 Rp 43,750

Rp 5,000
1-231 Rp 5,000

Rp 1,466,250 Rp 1,466,250
 NANA LAUNDRY
GENERAL LEDGER
MONTH : FEBRUARY 2019

ACCOUNT NUMBER : 1-110

ACCOUNT NAME : CASH
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 5,610,000 Rp 5,135,000
2 AJ Rp - Rp -
1-110 TOTAL Rp 10,000,000 Rp 5,610,000 Rp 5,135,000

ACCOUNT NUMBER : 1-120

ACCOUNT NAME : ACCOUNT RECEIVABLE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp -
1-120 TOTAL Rp - Rp - Rp -

ACCOUNT NUMBER : 1-140

ACCOUNT NAME : SUPPLIES
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 2,000,000 Rp -
2 AJ Rp - Rp 85,000
1-140 TOTAL Rp 50,000 Rp 2,000,000 Rp 85,000

ACCOUNT NUMBER : 1-141

ACCOUNT NAME : PREPAID RENT
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp 1,250,000
1-141 TOTAL Rp 15,000,000 Rp - Rp 1,250,000

ACCOUNT NUMBER : 1-143

ACCOUNT NAME : PREPAID ADVERTISING
D/K ACCOUNT : DEBIT
 NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT
1 GJ Rp 70,000 Rp -
2 AJ Rp - Rp 35,000
1-143 TOTAL Rp - Rp 70,000 Rp 35,000

ACCOUNT NUMBER : 1-210

ACCOUNT NAME : WASHING MACHINE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp -
1-210 TOTAL Rp 5,700,000 Rp - Rp -

ACCOUNT NUMBER : 1-211

ACCOUNT NAME : ACC. DEPT. OF WASHING MACHINE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp 47,500
1-211 TOTAL -Rp 617,500 Rp - Rp 47,500

ACCOUNT NUMBER : 1-220

ACCOUNT NAME : DRYING MACHINE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp -
1-220 TOTAL Rp 5,250,000 Rp - Rp -

ACCOUNT NUMBER : 1-221

ACCOUNT NAME : ACC. DEPR. OF DRYING MACHINE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp 43,750
1-221 TOTAL -Rp 568,750 Rp - Rp 43,750

ACCOUNT NUMBER : 1-230

ACCOUNT NAME : SCALES
D/K ACCOUNT : DEBIT
 NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT
1 GJ Rp - Rp -
2 AJ Rp - Rp -
1-230 TOTAL Rp 300,000 Rp - Rp -

ACCOUNT NUMBER : 1-231

ACCOUNT NAME : ACC. DEPR. OF SCALES
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp 5,000
1-231 TOTAL -Rp 65,000 Rp - Rp 5,000

ACCOUNT NUMBER : 2-110

ACCOUNT NAME : ACCOUNT PAYABLE
D/K ACCOUNT : KREDIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp 500,000
2 AJ Rp - Rp -
2-110 TOTAL Rp 5,048,750 Rp - Rp 500,000

ACCOUNT NUMBER : 2-120

ACCOUNT NAME : SALARIES PAYABLE
D/K ACCOUNT : KREDIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp -
2-120 TOTAL Rp - Rp - Rp -

ACCOUNT NUMBER : 2-140

ACCOUNT NAME : UNEARNED REVENUE
D/K ACCOUNT : KREDIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 440,000 Rp 440,000
2 AJ Rp - Rp -
2-140 TOTAL Rp - Rp 440,000 Rp 440,000

ACCOUNT NUMBER : 2-210

ACCOUNT NAME : BANK LOAN
D/K ACCOUNT : KREDIT
 NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT
1 GJ Rp 1,000,000 Rp -
2 AJ Rp - Rp -
2-210 TOTAL Rp 10,000,000 Rp 1,000,000 Rp -

ACCOUNT NUMBER : 3-100

ACCOUNT NAME : CAPITAL
D/K ACCOUNT : KREDIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp - Rp -
3-100 TOTAL Rp 20,000,000 Rp - Rp -

ACCOUNT NUMBER : 3-110

ACCOUNT NAME : WITHDARWL
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 1,000,000 Rp -
2 AJ Rp - Rp -
3-110 TOTAL Rp - Rp 1,000,000 Rp -

ACCOUNT NUMBER : 4-100

ACCOUNT NAME : SERVICE REVENUE
D/K ACCOUNT : KREDIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp 5,610,000
2 AJ Rp - Rp -
4-100 TOTAL Rp - Rp - Rp 5,610,000

ACCOUNT NUMBER : 6-100

ACCOUNT NAME : SALARIES EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 950,000 Rp -
2 AJ Rp - Rp -
6-100 TOTAL Rp - Rp 950,000 Rp -

ACCOUNT NUMBER : 6-110

ACCOUNT NAME : RENT EXPENSE
D/K ACCOUNT : DEBIT
 NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT
1 GJ Rp - Rp -
2 AJ Rp 1,250,000 Rp -
6-110 TOTAL Rp - Rp 1,250,000 Rp -

ACCOUNT NUMBER : 6-120

ACCOUNT NAME : ADVERTISING EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp 35,000 Rp -
6-120 TOTAL Rp - Rp 35,000 Rp -

ACCOUNT NUMBER : 6-130

ACCOUNT NAME : ELECTRICITY AND WATER EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 450,000 Rp -
2 AJ Rp - Rp -
6-130 TOTAL Rp - Rp 450,000 Rp -

ACCOUNT NUMBER : 6-140

ACCOUNT NAME : SUPPLIES EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp 85,000 Rp -
6-140 TOTAL Rp - Rp 85,000 Rp -

ACCOUNT NUMBER : 6-190

ACCOUNT NAME : MAINTENANCE & REPAIR EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 150,000 Rp -
2 AJ Rp - Rp -
6-190 TOTAL Rp - Rp 150,000 Rp -

ACCOUNT NUMBER : 6-200

ACCOUNT NAME : DEPR. OF WASHING MACHINE EXPENSE
D/K ACCOUNT : DEBIT
 NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT
1 GJ Rp - Rp -
2 AJ Rp 47,500 Rp -
6-200 TOTAL Rp - Rp 47,500 Rp -

ACCOUNT NUMBER : 6-210

ACCOUNT NAME : DEPR. OF DRYING MACHINE EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp 43,750 Rp -
6-210 TOTAL Rp - Rp 43,750 Rp -

ACCOUNT NUMBER : 6-220

ACCOUNT NAME : DEPR. OF SCALES EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp - Rp -
2 AJ Rp 5,000 Rp -
6-220 TOTAL Rp - Rp 5,000 Rp -

ACCOUNT NUMBER : 9-100

ACCOUNT NAME : INTEREST EXPENSE
D/K ACCOUNT : DEBIT

NO JOURNAL SOURCE BEGINNING BALANCE DEBIT KREDIT

1 GJ Rp 15,000 Rp -
2 AJ Rp - Rp -
9-100 TOTAL Rp - Rp 15,000 Rp -
ENDING BALANCE

Rp 10,475,000

ENDING BALANCE

Rp -

ENDING BALANCE

Rp 1,965,000

ENDING BALANCE

Rp 13,750,000
ENDING BALANCE

Rp 35,000

ENDING BALANCE

Rp 5,700,000

ENDING BALANCE

-Rp 665,000

ENDING BALANCE

Rp 5,250,000

ENDING BALANCE

-Rp 612,500
ENDING BALANCE

Rp 300,000

ENDING BALANCE

-Rp 70,000

ENDING BALANCE

Rp 5,548,750

ENDING BALANCE

Rp -

ENDING BALANCE

Rp -
ENDING BALANCE

Rp 9,000,000

ENDING BALANCE

Rp 20,000,000

ENDING BALANCE

Rp 1,000,000

ENDING BALANCE

Rp 5,610,000

ENDING BALANCE

Rp 950,000
ENDING BALANCE

Rp 1,250,000

ENDING BALANCE

Rp 35,000

ENDING BALANCE

Rp 450,000

ENDING BALANCE

Rp 85,000

ENDING BALANCE

Rp 150,000
ENDING BALANCE

Rp 47,500

ENDING BALANCE

Rp 43,750

ENDING BALANCE

Rp 5,000

ENDING BALANCE

Rp 15,000
 NANA LAUNDRY
WORKSHEET
MONTH : FEBRUARY 2019

D/K BALANCE SHEE

ACC NO ACCOUNT NAME
ACCOUNT D
1-110 CASH D Rp 10,475,000
1-120 ACCOUNT RECEIVABLE D Rp -
1-140 SUPPLIES D Rp 1,965,000
1-141 PREPAID RENT D Rp 13,750,000
1-143 PREPAID ADVERTISING D Rp 35,000
1-210 WASHING MACHINE D Rp 5,700,000
1-211 ACC. DEPT. OF WASHING MACHINE D -Rp 665,000
1-220 DRYING MACHINE D Rp 5,250,000
1-221 ACC. DEPR. OF DRYING MACHINE D -Rp 612,500
1-230 SCALES D Rp 300,000
1-231 ACC. DEPR. OF SCALES D -Rp 70,000
2-110 ACCOUNT PAYABLE K Rp -
2-120 SALARIES PAYABLE K Rp -
2-140 UNEARNED REVENUE K Rp -
2-210 BANK LOAN K Rp -
3-100 CAPITAL K Rp -
3-110 WITHDARWL D Rp 1,000,000
4-100 SERVICE REVENUE K Rp -
6-100 SALARIES EXPENSE D Rp 950,000
6-110 RENT EXPENSE D Rp 1,250,000
6-120 ADVERTISING EXPENSE D Rp 35,000
6-130 ELECTRICITY AND WATER EXPENSE D Rp 450,000
6-140 SUPPLIES EXPENSE D Rp 85,000
6-190 MAINTENANCE & REPAIR EXPENSE D Rp 150,000
6-200 DEPR. OF WASHING MACHINE EXPENSE D Rp 47,500
6-210 DEPR. OF DRYING MACHINE EXPENSE D Rp 43,750
6-220 DEPR. OF SCALES EXPENSE D Rp 5,000
9-100 INTEREST EXPENSE D Rp 15,000
BALANCE Rp 40,158,750
PROFIT
BALANCE
 NANA LAUNDRY
WORKSHEET
MONTH : FEBRUARY 2019

BALANCE SHEE NR/LR PROFIT & LOSS BALANCE

K ACCOUNT D K D K
Rp - NR Rp - Rp - Rp 10,475,000 Rp -
Rp - NR Rp - Rp - Rp - Rp -
Rp - NR Rp - Rp - Rp 1,965,000 Rp -
Rp - NR Rp - Rp - Rp 13,750,000 Rp -
Rp - NR Rp - Rp - Rp 35,000 Rp -
Rp - NR Rp - Rp - Rp 5,700,000 Rp -
Rp - NR Rp - Rp - -Rp 665,000 Rp -
Rp - NR Rp - Rp - Rp 5,250,000 Rp -
Rp - NR Rp - Rp - -Rp 612,500 Rp -
Rp - NR Rp - Rp - Rp 300,000 Rp -
Rp - NR Rp - Rp - -Rp 70,000 Rp -
Rp 5,548,750 NR Rp - Rp - Rp - Rp 5,548,750
Rp - NR Rp - Rp - Rp - Rp -
Rp - NR Rp - Rp - Rp - Rp -
Rp 9,000,000 NR Rp - Rp - Rp - Rp 9,000,000
Rp 20,000,000 NR Rp - Rp - Rp - Rp 20,000,000
Rp - NR Rp - Rp - Rp 1,000,000 Rp -
Rp 5,610,000 LR Rp - Rp 5,610,000 Rp - Rp -
Rp - LR Rp 950,000 Rp - Rp - Rp -
Rp - LR Rp 1,250,000 Rp - Rp - Rp -
Rp - LR Rp 35,000 Rp - Rp - Rp -
Rp - LR Rp 450,000 Rp - Rp - Rp -
Rp - LR Rp 85,000 Rp - Rp - Rp -
Rp - LR Rp 150,000 Rp - Rp - Rp -
Rp - LR Rp 47,500 Rp - Rp - Rp -
Rp - LR Rp 43,750 Rp - Rp - Rp -
Rp - LR Rp 5,000 Rp - Rp - Rp -
Rp - LR Rp 15,000 Rp - Rp - Rp -
Rp 40,158,750 Rp 3,031,250 Rp 5,610,000 Rp 37,127,500 Rp 34,548,750
Rp 2,578,750 Rp 2,578,750
Rp 5,610,000 Rp 5,610,000 Rp 37,127,500 Rp 37,127,500
 NANA LAUNDRY
INCOME STATEMENT
FOR THE ENDING OF PERIOD 28 FEBRUARY 2019

ACC NO. ACCOUNT NAME

4-000 REVENUE
4-100 SERVICE REVENUE Rp 5,610,000
TOTAL REVENUE Rp 5,610,000
6-000 EXPENSE
6-100 SALARIES EXPENSE Rp 950,000
6-110 RENT EXPENSE Rp 1,250,000
6-120 ADVERTISING EXPENSE Rp 35,000
6-130 ELECTRICITY AND WATER EXPENSE Rp 450,000
6-140 SUPPLIES EXPENSE Rp 85,000
6-190 MAINTENANCE & REPAIR EXPENSE Rp 150,000
6-200 DEPR. OF WASHING MACHINE EXPENSE Rp 47,500
6-210 DEPR. OF DRYING MACHINE EXPENSE Rp 43,750
6-220 DEPR. OF SCALES EXPENSE Rp 5,000
9-000 OTHER EXPENSE
9-100 INTEREST EXPENSE Rp 15,000
TOTAL EXPENSE Rp 3,031,250
PROFIT Rp 2,578,750
 NANA LAUNDRY
OWNER CAPITAL STATEMENT
FOR THE ENDING OF PERIOD 28 FEBRUARY 2019

ACC NO ACCOUNT NAME

3-100 CAPITAL Rp 20,000,000
PROFIT Rp 2,578,750 Rp -
3-110 WITHDARWL Rp 1,000,000
CAPITAL INCREASE Rp 1,578,750
ENDING OF CAPITAL Rp 21,578,750
 NANA LAUNDRY
FINANCIAL STATEMENT
PER 28 FEBRUARY 2019

ACC NO. ACCOUNT NAME ACC NO.

1-000 ASSETS 2-000
1-100 CURRENT ASSET 2-100
1-110 CASH Rp 10,475,000 2-110
1-120 ACCOUNT RECEIVABLE Rp - 2-120
1-140 SUPPLIES Rp 1,965,000 2-140
1-141 PREPAID RENT Rp 13,750,000 2-190
1-143 PREPAID ADVERTISING Rp 35,000 2-200
1-200 FIXED ASSETS 2-210
1-210 WASHING MACHINE Rp 5,700,000 2-290
1-211 ACC. DEPT. OF WASHING MACHINE -Rp 665,000 3-000
1-220 DRYING MACHINE Rp 5,250,000 3-100
1-221 ACC. DEPR. OF DRYING MACHINE -Rp 612,500
1-230 SCALES Rp 300,000
1-231 ACC. DEPR. OF SCALES -Rp 70,000

TOTAL ASSET Rp 36,127,500 TOTAL LIABILITIES + CAPITAL

UNDRY
TATEMENT
UARY 2019

ACCOUNT NAME
LIABILITIES
CURRENT LIABILITIES
ACCOUNT PAYABLE Rp 5,548,750
SALARIES PAYABLE Rp -
UNEARNED REVENUE Rp -
OTHER CURRENT LIABILITIES
LONG TERM LIABILITIES
BANK LOAN Rp 9,000,000
OTHER LONG TERM LIABILITIES
EQUITY
CAPITAL Rp 21,578,750

TOTAL LIABILITIES + CAPITAL Rp 36,127,500