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2 (a) PT.

SEMESTA CLEANING SERVICE


General Journal
For Month Ended Mei 2016

Date Accounts Debit


1-May Dr. Cash Rp 200,000,000
Cr. Equity
(Modal awal dari Bapak Rahmat)

Dr. Cash Rp 120,000,000


Cr. Equity
(Modal awal dari Bapak Berkat)

1-May Dr. Prepaid Rent Expense Rp 60,000,000


Cr. Cash
(Rent Expense paid in advance for 1 Mei
2016 - 30 April 2017

1-May Dr. Prepaid Insurance Expense Rp 12,000,000


Cr. Cash paid in advance for 1 mei
(Insurance Expense
2016 - 30 april 2017)

1-May Dr. Maintenance Expense Rp 24,000,000


Cr. Cash

3-May Dr. Equipment (Computer) Rp 5,000,000


Dr. Equipment (Printer) Rp 1,000,000
Cr. Cash
(Purchase computer and printer on cash)

5-May Dr. Supplies (Cairan Pembersih) Rp 21,000,000


Cr. Cash
(Purchase supplies on cash)

7-May Dr. Supplies (Cairan Pembersih) Rp 63,000,000


Cr. Cash
(Purchase supplies on cash)

9-May Dr. Equipment (Perkakas) Rp 3,000,000


Cr. Cash
(Purchase Equipment on cash)
9-May Dr. Vehicle Rp 96,000,000
Cr. Cash
(Purchase Vehicle on cash)

10-May Dr. Equipment (Perkakas) Rp 1,100,000


Cr. Cash
(Purchase equipment on cash)

11-May Dr. Supplies (Cairan Pembersih) Rp 2,520,000


Cr. Cash
(Purchase supplies on cash)

15-May Dr. Supplies (Pewangi Ruangan) Rp 1,500,000


Cr. Cash
(Purchase supplies on cash)

17-May Dr. Stationary Rp 800,000


Cr. Accounts Payable
(Purchase stationery on credit)

17-May Dr. Supplies (Pewangi Ruangan) Rp 750,000


Cr. Accounts Payable
(Purchase supplies on credit)

20-May Dr. Accounts Receivable Rp 15,000,000


Cr. Service Revenue
(Receive invoice )

25-May Dr. Accounts receivable Rp 14,000,000


Cr. Service Revenue
(receive invoice)

28-May Wages Expense Rp 12,000,000


Cash
(Paid wages on cash)

31-May Dr. Cash Rp 2,000,000


Cr. Unearned Service Revenue
(Downpayment for month of June)

31-May Dr. Electricity Expense Rp 1,300,000


Cr. Electricity Payable
Dr. Water Expense Rp 1,800,000
Cr. Water Payable
Dr. Telephone Expense Rp 900,000
Cr. Telephone Payable
Rp 658,670,000

PT. SEMESTA CLEANING SERVICE


Adjusting Journal
For Month Ended Mei 2016
Date Accounts Debit
31-May Dr. Depreciation - Computer Rp 104,167
Cr. Acc. Depreciation - Computer
(Rp. 5,000,000 / 48 Month = 104,166.66)

31-May Dr. Depreciation - Printer Rp 20,833


Cr. Acc. Depreciation - Printer
(Rp. 1,000,000 / 48 months = 20,833.33)

31-May Dr. Depreciation Expense - Perkakas Rp 62,500


Cr. Acc. Depreciation - Perkakas
(Rp. 3,000,000 / 48 Months = Rp. 62,500)

31-May Dr. Depreciation Expense - Vehicle Rp 2,000,000


Cr. Acc. Depreciation - Vehicle
(Rp. 96,000,000 / 48 Months = 2,000,000)

31-May Dr. Depreciation Expense - Perkakas Rp 22,917


Cr. Acc. Depreciation- Perkakas
(Rp. 1,100,000 / 48 Months = Rp. 22,916.66)

31-May Dr. Supplies Expense Rp 3,150,000


Cr. Supplies (Cairan Pembersih)
(15 x 210,000 = 3,150,000)

31-May Dr. Supplies Expense Rp 1,050,000


Cr. Supplies (Pewangi)
(7 x 150,000 = 1,050,000)
PT. SEMESTA CLEANING SERVICE
General Ledger
For Month Ended Mei 2016
CASH
Credit Date Explanation
1-May Cash
Rp 200,000,000 1-May Cash
1-May Cash
1-May Cash
1-May Cash
Rp 120,000,000 3-May Cash
5-May Cash
7-May Cash
9-May Cash
Rp 60,000,000 9-May Cash
10-May Cash
11-May Cash
15-May Cash
28-May Cash
Rp 12,000,000 31-May Cash

ACCOUNTS RECEIVABLE
Date Explanation
20-May Accounts Receivable
Rp 24,000,000 25-May Accounts Receivable

EQUITY
Date Explanation
Rp 6,000,000 1-May Rahmat Equity
1-May Berkat Equity

PREPAID RENT
Rp 21,000,000 Date Explanation
1-May Cash

PREPAID INSURANCE
Rp 63,000,000 Date Explanation
1-May Prepaid Insurance

Maintenance Expense
Rp 3,000,000 Date Explanation
1-May Maintenance Expense
Equipment
Rp 96,000,000 Date Explanation
3-May Equipment (Computer)

Supplies (Cairan Pembersih)


Rp 1,100,000 Date Explanation
5-May Supplies (Cairan Pembersih)
7-May Supplies (Cairan Pembersih)
11-May Supplies (Cairan Pembersih)
Rp 2,520,000 31-May Supplies (Cairan Pembersih)

Equipment (Perkakas)
Date Explanation
Rp 1,500,000 9-May Equipment (Perkakas)
10-May Equipment (Perkakas)

Vehicle
Rp 800,000 Date Explanation
9-May Motorcycle

Supplies (Pewangi Ruangan)


Rp 750,000 Date Explanation
15-May Supplies (Pewangi Ruangan)
17-May Supplies (Pewangi Ruangan)
31-May Supplies (Pewangi Ruangan)
Rp 15,000,000
Stationary
Date Explanation
17-May Stationary
Rp 14,000,000
Wages Expense
Date Explanation
28-May Salary Expense
Rp 12,000,000
Unearned Service Revenue
Date Explanation
31-May Unearned Service Revenue
Rp 2,000,000
Electricity Expense
Date Explanation
31-May Electricity Expense
Rp 1,300,000
Water Expense
Rp 1,800,000 Date Explanation
31-May Water Expense
Rp 900,000
Rp 658,670,000 Telephone Expense
Date Explanation
31-May Telephone Expense

Electricity Payable
Credit Date Explanation
31-May Electricity Payable
Rp 104,167
Water Payable
Date Explanation
31-May Water Payable
Rp 20,833
Telephone Payable
Date Explanation
31-May Telephone Payable
Rp 62,500
Acc. Depreciation- Vehicle
Date Explanation
31-May Acc Depreciaton - Motorcycle
Rp 2,000,000
Acc Depreciaton - Equipment (computer)
Date Explanation
31-May Acc Depreciaton - Equipment
Rp 22,917 (computer)
Depreciaton Expense
Date Explanation
31-May Depreciaton Expense
Rp 3,150,000 31-May Depreciaton Expense
31-May Depreciaton Expense
31-May Depreciaton Expense

Rp 1,050,000 Acc Depreciaton - Equipment (printer)


Date Explanation
31-May Acc Depreciaton - Equipment (prin

Equipment (Printer)
Date Explanation
3-May Equipment (Printer)

Account Payable
Date Explanation
17-May Account Payable
17-May Account Payable

Service Revenue
Date Explanation
20-May Service Revenue
25-May Service Revenue

Supplies Expense
Date Explanation
31-May Supplies Expense
31-May Supplies Expense

Acc Depreciaton - Equipment (perkakas)


Date Explanation
31-May Acc Depreciaton - Equipment
(perkakas)
PT. SEMESTA CLEANING SERVICE 2 (b) PT. SEM
General Ledger
For Month Ended Mei 2016 For M
Accounts
Debit Credit Balance Cash
Rp 200,000,000 Rp 200,000,000 Accounts Receivable
Rp 120,000,000 Rp 320,000,000 Equity
- Rp 60,000,000 Rp 260,000,000 Prepaid rent
- Rp 12,000,000 Rp 248,000,000 Prepaid Insurance
- Rp 24,000,000 Rp 224,000,000 Maintenance Expense
- Rp 6,000,000 Rp 218,000,000 Equipment-Computer
- Rp 2,100,000 Rp 215,900,000 Supplies ( Cairan Pembersih)
- Rp 6,300,000 Rp 209,600,000 Equipment - Perkakas
- Rp 3,000,000 Rp 206,600,000 Vehicle
- Rp 96,000,000 Rp 110,600,000 Supplies (Pewangi Ruangan)
- Rp 1,100,000 Rp 109,500,000 Stationary
- Rp 2,520,000 Rp 106,980,000 Wages Expense
- Rp 1,500,000 Rp 105,480,000 Unearned Service Revenue
- Rp 12,000,000 Rp 93,480,000 Electricity Expense
Rp 2,000,000 - Rp 95,480,000 Water Expense
Telephone Expense
Electricity Payable
Debit Credit Balance Water Payable
Rp 15,000,000 Rp 15,000,000 Telephone Payable
Rp 14,000,000 Rp 29,000,000 Acc. Depreciation - computer
Depreciation Expense
Acc. Depreciation - printer
Debit Credit Balance Equipment - Printer
Rp 200,000,000 Rp 200,000,000 Accounts Payable
Rp 120,000,000 Rp 320,000,000 Service Revenue
Supplies Expense
Acc. Depreciation - Perkakas
Debit Credit Balance Acc.Depreciation - Vehicle
60,000,000 - 60,000,000 Total

2(c) PT. SEM


Debit Credit Balance
12,000,000 - 12,000,000 For M
Date
31-May
Debit Credit Balance
24,000,000 - 24,000,000 31-May
Debit Credit Balance
5,000,000 - 5,000,000

Debit Credit Balance


2,100,000 - 2,100,000 31-May
6,300,000 - 8,400,000
2,520,000 - 10,920,000
- 3,150,000 7,770,000

Debit Credit Balance


3,000,000 - 3,000,000
1,100,000 - 4,100,000

Debit Credit Balance


96,000,000 - 96,000,000

Debit Credit Balance


1,500,000 - 1,500,000
750,000 - 2,250,000
- 1,050,000 1,200,000

Debit Credit Balance


800,000 - 800,000

Debit Credit Balance


12,000,000 - 12,000,000

Debit Credit Balance


- 2,000,000 - 2,000,000

Debit Credit Balance


1,300,000 - 1,300,000
Debit Credit Balance
1,800,000 - 1,800,000

Debit Credit Balance


900,000 - 900,000

Debit Credit Balance


1,300,000 1,300,000

Debit Credit Balance


1,800,000 1,800,000

Debit Credit Balance


900,000 900,000

Debit Credit Balance


- 2,000,000 - 2,000,000

Debit Credit Balance


- 104,166.66 - 104,166.66

Debit Credit Balance


104,166.66 - 104,166.66
20,833.33 - 124,999.99
85,416.66 - 210,416.65
2,000,000 - 2,210,416.65

Debit Credit Balance


- 20,833.33 - 20,833.33

Debit Credit Balance


1,000,000 - 1,000,000
Debit Credit Balance
- 800,000 800,000
- 750,000 - 1,550,000

Debit Credit Balance


- 15,000,000 - 15,000,000
- 14,000,000 - 29,000,000

Debit Credit Balance


3,150,000 - 3,150,000
1,050,000 - 4,200,000

Debit Credit Balance


- 85,416.66 - 85,416.66
PT. SEMESTA CLEANING SERVICE
Trial Balance
For Month Ended Mei 2016
Accounts Debit Credit
Cash Rp 95,480,000
Accounts Receivable Rp 29,000,000
Equity Rp 320,000,000.00
Prepaid rent Rp 60,000,000
Prepaid Insurance Rp 12,000,000
Maintenance Expense Rp 24,000,000
Equipment-Computer Rp 5,000,000
Supplies ( Cairan Pembersih) Rp 7,770,000
Equipment - Perkakas Rp 4,100,000
Vehicle Rp 96,000,000
Supplies (Pewangi Ruangan) Rp 1,200,000
Stationary Rp 800,000
Wages Expense Rp 12,000,000
Unearned Service Revenue Rp 2,000,000.00
Electricity Expense Rp 1,300,000
Water Expense Rp 1,800,000
Telephone Expense Rp 900,000
Electricity Payable Rp 1,300,000.00
Water Payable Rp 1,800,000.00
Telephone Payable Rp 900,000.00
Acc. Depreciation - computer Rp 104,166.66
Depreciation Expense Rp 2,210,417
Acc. Depreciation - printer Rp 20,833.33
Equipment - Printer Rp 1,000,000
Accounts Payable Rp 1,550,000.00
Service Revenue Rp 29,000,000.00
Supplies Expense Rp 4,200,000
Acc. Depreciation - Perkakas Rp 85,416.66
Acc.Depreciation - Vehicle Rp 2,000,000.00
Total Rp 358,760,417 Rp 358,760,417

PT. SEMESTA CLEANING SERVICE


Closing Journal
For Month Ended Mei 2016
Accounts Debit Credit
Dr. Service Revenue Rp 29,000,000.00
Cr. Income Summary Rp 29,000,000
Dr. Income Summary Rp 46,410,417
Cr. Supplies Expense Rp 4,200,000
Cr. Water Expense Rp 1,800,000
Cr. Electricity Expense Rp 1,300,000
Cr.Telephone Expense Rp 900,000
Cr. Maintenance Expense Rp 24,000,000
Cr. Depreciation Expense Rp 2,210,417
Cr. Wages Expense Rp 12,000,000
Dr. Retained Expense Rp 17,410,417
Cr. Income Summary Rp 17,410,417

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