Ljk Uas Keterampilan Ak Dasar

MAIDO PHOTO GENERAL JOURNAL Periode 30 Desember 2015 Date

Doc. No.

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Total

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Maido Photo General Ledger Periode Desember 2015 111

Cash

Date Des

Description

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Balance Debit

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1 Opening balance

Account Receivable

Date

Description

112

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Saldo Debet

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Opening Balance

Allowance For Bad Debts

Tanggal

Keterangan

113

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Saldo Debet

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Prepaid Rent

Tanggal

114

Keterangan

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Saldo Debet

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Prepaid Insurance

Tanggal

Keterangan

115

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Debet

Kredit

Saldo Debet

Kredit

Prepaid Advertising

Tanggal

Keterangan

116

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Saldo Debet

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Office Supplies

Tanggal

117

Keterangan

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Saldo Debet

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Equipment

Tanggal

121

Keterangan

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Saldo Debet

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Accumulation Depretation of Equipment

Tanggal

Keterangan

Ref

122

Debet

Kredit

Saldo Debet

Kredit

Account Payable

Tanggal

Keterangan

211

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Kredit

Saldo Debet

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Salaries Payable

Tanggal

212

Keterangan

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Kredit

Saldo Debet

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Gilang Equity

Tanggal

311

Keterangan

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Saldo Debet

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Gilang Drawing

Tanggal

312

Keterangan

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Saldo Debet

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Service Revenue

Tanggal

Keterangan

411

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Kredit

Saldo Debet

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Commision Revenue

Tanggal

Keterangan

421

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Kredit

Saldo Debet

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Interest Revenue

Tanggal

Keterangan

422

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Kredit

Saldo Debet

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Salaries Expense

Tanggal

Keterangan

511

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Debet

Kredit

Saldo Debet

Kredit

Water, Telp, and Electric Expense

Tanggal

Keterangan

512

Ref

Debet

Kredit

Saldo Debet

Kredit

Rent Expense

Tanggal

513

Keterangan

Ref

Debet

Kredit

Saldo Debet

Kredit

Insurance Expense

Tanggal

Keterangan

514

Ref

Debet

Kredit

Saldo Debet

Kredit

Advertising Expense

Tanggal

Keterangan

515

Ref

Debet

Kredit

Saldo Debet

Kredit

Office Expense

Tanggal

516

Keterangan

Ref

Debet

Kredit

Saldo Debet

Kredit

Dep. Of Equipment

Tanggal

Keterangan

517

Ref

Debet

Kredit

Saldo Debet

Kredit

Bad Dep. Expense

Tanggal

Keterangan

518

Ref

Debet

Kredit

Saldo Debet

Kredit

Other Expense

Tanggal

519

Keterangan

Ref

Debet

Kredit

Saldo Debet

Kredit

Bank Service Charge

Tanggal

Keterangan

521

Ref

Debet

Kredit

Saldo Debet

Kredit

Bank Service Charge

Tanggal

Keterangan

521

Ref

Debet

Kredit

Saldo Debet

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Maido Photo Trial Balance Periode Desember 2015 Account

Name Account

Total

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MAIDO PHOTO Adjusment JOURNAL Periode Desember 2015 Date

Doc. No.

Description

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MAIDO PHOTO WORKSHEET Dec-18 Account No

Account Name

111 Cash 112 Account Receivable 113 Allowance for bad debts 114 Prepaid Rent 115 Prepaid Insurance 116 Prepaid Advertising 117 Office Supplies 121 Equipment 122 Accum Dep. Of Equipment 211 Account Payable 212 Salaries Payable 311 Gilang Equity 312 Gilang Drawing 411 Service Revenue 421 Commisiom Revenue 422 Interest Revenue

511 Salariex Expense 512 Water, Telp, &Electrix Expense 513 Rent Expense 514 Insurance Expense 515 Advertising Expense 516 Supplies Expense 517 Dep Equipment of expenses 518 Bad Debts expense

Neraca

Jurnal Penyesuaian

Neraca Saldo Setelah Penyesuaian

Laba Rugi

Neraca

519 Other Expense 521 Bank service charge 531 Income Summary Total

Neraca

Maido Photo Laporan Laba Rugi 31-Dec-15 Pendapatan: Service Revenue Jumlah Pendapatan Beban: Salaries Expense Water, telp, & electric Beban Sewa Rent Expense Insurance Expense Advertising expense Supplies Expense Dep. Equipment of expenses Bad debts expense Other expense Jumlah Beban Operasional Laba operasional Pendapatan non operasional Commision Revenue Interest Revenue Jumlah Pendapatan non operasional Beban Non Operasional Bank service charge Jumlah pendapatan dan beban non operasional Laba non operasional Laba Bersih

Maido Photo Laporan Perubahan Modal 31-Dec-15 Modal Gilang 1 Januari 2018 Laba bersih Gilang Drawing Penambahan modal Modal akhir Gilang

Maido Photo Neraca 31-Dec-15 Asset Current Assets Cash Account receivable Allowance for bad debts Prepaid rent Prepaid insurance Prepaid advertising Office supplies Jumlah harta lancar Fixed Assets Equipment Accum Dep. Of equipment Jumlah harta tetap Jumlah harta Liabilities & Equity Current liabilities Account Payable Salaries payable Jumlah utang lancar Equity Gilang Equity Jumlah Liabilities & Equity

MAIDO PHOTO Closing JOURNAL Periode Desember 2015 Date

Description (Menutup akun revenue)

(Menutup akun Expense)

(Menutup akun prive)

(Menutup akun laba / rugi)

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Maido Photo Neraca Saldo Setelah Penutupan Periode Desember 2015 Account

Name Account

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MAIDO PHOTO Reversing Journal/ Jurnal pembalik Periode Desember 2015 Date

Total

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