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HANIF SYAMSUDINASSETS LIST
FOR THE MONTH ENDED NOVEMBER 30, 2013
ASSETS
CURRENT ASSETS101 Cash Rp 535,600 102 Accounts Receivable Rp 63,500 103 Supplies
papers (500) Rp 36,000 pencils (2) Rp 6,000 pens (2) Rp 5,000 pulse Rp 42,000 ruler Rp 2,500 eraser Rp 1,000 markers (3) Rp 8,000 parfum Rp 14,000 facial cream Rp 140,000 lotion Rp 15,000 soap (3) Rp 9,000 Deodorant Rp 11,400 toth paste Rp 7,000 shampo Rp 12,000 cajuput oil Rp 11,500 mat Rp 4,800 TOTAL SUPPLIES Rp 325,200
104 Prepaid Boarding House Rent Rp 3,300,000 TOTAL CURRENT ASSETS Rp 4,224,300
FIXED ASSETS105 bicycle Rp 800,000 106 Equipment
handphone (2) Rp 1,600,000 handphone silicon Rp 27,000 glasses Rp 1,000,000 arloji Rp 150,000 printer Rp 50,000 charger Rp 30,000 flash disk Rp 68,000 bluetoth Rp 15,000 hit mat Rp 14,000 bag Rp 140,000 pencil case Rp 6,000 food case Rp 12,000
Adjusted BalanceLedgerJournal
wallet Rp 25,000 scissors Rp 4,000 hanger Rp 24,000 wood calender Rp 10,000 polish Rp 11,000 brush Rp 4,000 bucket Rp 32,000 TOTAL Rp 3,222,000
107 Textilesjacket Rp 72,000 white shirts (3) Rp 165,000 blue shirt Rp 245,500 Batiks (2) Rp 142,000 red shirt (3) Rp 221,000 white t-shirts (4) Rp 120,000 black t-shirts (2) Rp 120,000 brown t-shirts (2) Rp 80,000 grey t-shirt Rp 40,000 cotton Rp 45,000 muslim shirt Rp 64,000 red seath (sarung) Rp 45,000 green seath Rp 55,000 cap Rp 45,000 sadjadah Rp 110,000 black pants (3) Rp 240,000 blue jeans (2) Rp 150,000 black jeans Rp 100,000 grey jeans Rp 100,000 training Rp 40,000 hot pants (3) Rp 75,000 short pants (4) Rp 120,000 singlets (10) Rp 160,000 underwear (10) Rp 120,000 white sock Rp 12,000 black sock (2) Rp 24,000 towel Rp 45,000 gombal Rp 11,000 bed linen Rp 82,000 TOTAL Rp 2,848,500
108 BookAl-Quran Rp 40,000 binder Rp 22,000 text book Rp 3,200 printed book (26) Rp 532,000 TOTAL Rp 597,200
TOTAL FIXED ASSETS Rp 7,467,700 TOTAL ASSETS Rp 11,692,000
ACCOUNT LIST
Current Assets Revenue101 Cash 401102 Accounts Receivable 402103 Supplies104 Prepaid Boarding House Rent Expense
Fixed Assets 501105 bicycle 502106 Equipment 503107 Textiles 504108 Book 505
506Current Liabilities 507
201 Accounts Payable 508202 Notes Payable 509203 Utilities Payable 510204 Laundry Payable 511
512Owner's Equity 599
301 Hanif Syamsudin, Capital302 Hanif Syamsudin, Drawing
Financial Report
Work Sheet
Adjusted Balance
ACCOUNT LIST
RevenueMonthly incomeFees Earned
ExpenseBreakfast expenseLunch expenseDinner expenseBread expenseNoodles expenseFruit expenseSnack expenseWater expenseRent expenseUtilities expenseLaundry expenseSupplies expenseMiscellaneous expense
HANIF SYAMSUDIN
JOURNAL NOVEMBER 2013
Date Description
2013 General EntriesNov
1 Cash 101Monthly Income 401 Receive a monthly income
1 Breakfast Expense 501Cash 101 Eat breakfast
1 Bread Expense 504Cash 101 Buy bread
1 Bread Expense 504Accounts Payable 201 Buy bread on account
1 Supplies 103Cash 101 Buy supplies
1 Noodles expense 505Cash 101 Buy noodles
1 Textiles 107Cash 101 Buy a cloth
1 Snack Expense 507Cash 101 Buy snack
2 Breakfast Expense 501Cash 101 Eat breakfast
Post Ref.
Financial Report
Work Sheet
Adjusted Balance
Ledger
Account List
2 Lunch Expense 502
Cash 101 Eat lunch
3 Breakfast Expense 501Cash 101 Eat breakfast
3 Dinner Expense 503Cash 101 Eat dinner
4 Cash 101Noodles expense 505 Sell noodles
4 Lunch Expense 502Cash 101 Eat lunch
4 Miscellaneous Expense 599Cash 101 Paid shoes service
4 Bread Expense 504Cash 101 Buy bread
5 Breakfast Expense 501Cash 101 Eat breakfast
5 Lunch Expense 502Cash 101 Eat lunch
5 Miscellaneous Expense 599Cash 101 Paid fotocopy
6 Account Receivable 102Fees Earned 402 Record fees earned from selling noodles
6 Accounts Payable 201Cash 101 Paid cash to creditor for a bread
6 Lunch Expense 502
Cash 101 Eat lunch
7 Breakfast Expense 501Cash 101 Eat breakfast
7 Snack Expense 507Cash 101 Buy snack
HANIF SYAMSUDIN HANIF SYAMSUDIN
JOURNAL JOURNAL NOVEMBER 2013 NOVEMBER 2013
Page 1
Debit Credit Date
2013Nov
Rp 1,000,000 7 Rp 1,000,000
Rp 5,000 8 Rp 5,000
Rp 2,000 8 Rp 2,000
Rp 2,000 8 Rp 2,000
Rp 30,000 8 Rp 30,000
Rp 15,000 8 Rp 15,000
Rp 88,500 9 Rp 88,500
Rp 1,000 9 Rp 1,000
Rp 5,000 9 Rp 5,000
Rp 10,000 9 Rp 10,000
Rp 6,500 10 Rp 6,500
Rp 7,000 10 Rp 7,000
Rp 3,400 10 Rp 3,400
Rp 5,500 11 Rp 5,500
Rp 4,500 11 Rp 4,500
Rp 2,000 11 Rp 2,000
Rp 7,000 11 Rp 7,000
Rp 4,500 12 Rp 4,500
Rp 1,000 12 Rp 1,000
Rp 3,500 12 Rp 3,500
Rp 2,000 12 Rp 2,000
HANIF SYAMSUDIN
JOURNAL NOVEMBER 2013
Page 2
Description Debit Credit
General Entries
Lunch Expense 502 Rp 4,500 Cash 101 Rp 4,500 Eat lunch
Breakfast Expense 501 Rp 4,500 Cash 101 Rp 4,500 Eat breakfast
Snack Expense 507 Rp 2,000 Cash 101 Rp 2,000 Buy snack
Bread Expense 504 Rp 2,000 Cash 101 Rp 2,000 Buy bread
Dinner Expense 503 Rp 5,000 Cash 101 Rp 5,000 Eat dinner
Account Receivable 102 Rp 5,000 Cash 101 Rp 5,000
Breakfast Expense 501 Rp 5,000 Cash 101 Rp 5,000 Eat breakfast
Cash 101 Rp 5,000 Account Receivable 102 Rp 5,000 Receive cash on account
Lunch Expense 502 Rp 5,000 Cash 101 Rp 5,000 Eat lunch
Post Ref.
Dinner Expense 503 Rp 4,500 Cash 101 Rp 4,500 Eat dinner
Breakfast Expense 501 Rp 5,000 Cash 101 Rp 5,000 Eat breakfast
Dinner Expense 503 Rp 5,000 Cash 101 Rp 5,000 Eat dinner
Supplies 103 Rp 4,000 Cash 101 Rp 4,000 Buy supplies
Snack Expense 507 Rp 2,000 Cash 101 Rp 2,000 Buy snack
Breakfast Expense 501 Rp 7,000 Cash 101 Rp 7,000 Eat breakfast
Bread Expense 504 Rp 2,000 Cash 101 Rp 2,000 Buy bread
Miscellaneous Expense 599 Rp 1,000 Cash 101 Rp 1,000
Supplies 103 Rp 23,400 Cash 101 Rp 23,400 Buy supplies
Noodles expense 505 Rp 3,400 Cash 101 Rp 3,400 Buy noodles
Breakfast Expense 501 Rp 8,000 Cash 101 Rp 8,000 Eat breakfast
Lunch Expense 502 Rp 5,000 Cash 101 Rp 5,000 Eat lunch
Lunch Expense 502 Rp 10,000 Cash 101 Rp 10,000 Eat lunch
Cash 501 Rp 4,500 Cash 101 Rp 4,500 Eat breakfast
Fruit Expense 506 Rp 1,000 Cash 101 Rp 1,000
HANIF SYAMSUDIN
JOURNAL NOVEMBER 2013
Page 3
Date Description Debit Credit
2013 General EntriesNov
14 Dinner Expense 503 Rp 7,000 Cash 101 Rp 7,000 Eat dinner
15 Snack Expense 507 Rp 4,000 Cash 101 Rp 4,000 Buy snack
15 Account Receivable 102 Rp 8,000 Cash 101 Rp 8,000
15 Cash 101 Rp 2,000 Account Receivable 102 Rp 2,000 Receive cash on account
15 Lunch Expense 502 Rp 6,000 Cash 101 Rp 6,000 Eat lunch
16 Breakfast Expense 501 Rp 5,000 Cash 101 Rp 5,000 Eat breakfast
16 Lunch Expense 502 Rp 8,000 Cash 101 Rp 8,000 Eat lunch
17 Utilities Expense 510 Rp 90,000 Cash 101 Rp 90,000
17 Account Receivable 102 Rp 50,000 Cash 101 Rp 50,000
Post Ref.
HANIF SYAMSUDIN HANIF SYAMSUDIN
JOURNAL JOURNAL NOVEMBER 2013 NOVEMBER 2013
Page 4
Credit Date Description
2013 General EntriesNov
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Post Ref.
HANIF SYAMSUDIN HANIF SYAMSUDIN
JOURNAL ADJUSTING JOURNAL NOVEMBER 2013 FOR THE MONTH ENDED NOVEMBER 31, 2013
Page 5
Debit Credit Date
2013Nov
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
HANIF SYAMSUDIN
ADJUSTING JOURNAL FOR THE MONTH ENDED NOVEMBER 31, 2013
Description Debit Credit
Adjusting Entries
Supplies Expense Rp - Supplies Supplies used
Rp 300,000 Rent Expense Rp 300,000 Prepaid Boarding House Rent Rent expired during November
Rp 45,000 Utilities Expense Rp 45,000 Utilities Payable Energy and wifi expired during Nov 16 -30
Laundry Expense Rp - Laundry Payable Laundry expire during Nov 16-30
Cash Account No 101
Date Item Debit Credit BalanceDebit Credit
2013Nov 1 Balance ~ Rp 50,000 Rp 50,000
1 1 Rp 1,000,000 Rp 1,050,000 1 1 Rp 5,000 Rp 1,045,000 1 1 Rp 2,000 Rp 1,043,000 1 1 Rp 30,000 Rp 1,013,000 1 1 Rp 15,000 Rp 998,000 1 1 Rp 15,000 Rp 983,000 1 1 Rp 88,500 Rp 894,500 1 1 Rp 1,000 Rp 893,500 2 1 Rp 5,000 Rp 888,500 2 1 Rp 10,000 Rp 878,500 3 1 Rp 6,500 Rp 872,000 3 1 Rp 7,000 Rp 865,000 4 1 Rp 3,400 Rp 868,400 4 1 Rp 5,500 Rp 862,900 4 1 Rp 4,500 Rp 858,400 4 1 Rp 2,000 Rp 856,400 5 1 Rp 7,000 Rp 849,400 6 1 Rp 4,500 Rp 844,900 6 1 Rp 1,000 Rp 843,900 6 1 Rp 2,000 Rp 841,900 6 1 Rp 4,000 Rp 837,900 7 1 Rp 6,500 Rp 831,400 7 1 Rp 2,000 Rp 829,400 7 2 Rp 4,500 Rp 824,900 8 2 Rp 4,500 Rp 820,400 8 2 Rp 2,000 Rp 818,400 8 2 Rp 2,000 Rp 816,400 8 2 Rp 5,000 Rp 811,400 8 2 Rp 5,000 Rp 806,400 9 2 Rp 5,000 Rp 801,400 9 2 5000 Rp 806,400 9 2 Rp 5,000 Rp 801,400 9 2 Rp 4,500 Rp 796,900
10 2 Rp 5,000 Rp 791,900 10 2 Rp 5,000 Rp 786,900 10 2 Rp 4,000 Rp 782,900 11 2 Rp 2,000 Rp 780,900 11 2 Rp 7,000 Rp 773,900 11 2 Rp 2,000 Rp 771,900 11 2 Rp 1,000 Rp 770,900
Post Ref.
Financial Report
Work Sheet
Adjusted BalanceJournalAccount
List
12 2 Rp 23,400 Rp 747,500 12 2 Rp 3,400 Rp 744,100 12 2 Rp 8,000 Rp 736,100 12 2 Rp 5,000 Rp 731,100 13 2 Rp 10,000 Rp 721,100 14 2 Rp 4,500 Rp 716,600 14 2 Rp 1,000 Rp 715,600 14 3 Rp 7,000 Rp 708,600 15 3 Rp 4,000 Rp 704,600 15 3 Rp 8,000 Rp 696,600 15 3 Rp 2,000 Rp 698,600 15 3 Rp 6,000 Rp 692,600 16 3 Rp 5,000 Rp 687,600 16 3 Rp 4,000 Rp 683,600 16 3 Rp 8,000 Rp 675,600 17 3 Rp 90,000 Rp 585,600 17 3 Rp 50,000 Rp 535,600
Rp 535,600 Rp 535,600 Rp 535,600 Rp 535,600 Rp 535,600 Rp 535,600 Rp 535,600 Rp 535,600
TOTAL CASH Rp 1,060,400 Rp 524,800 Rp 535,600
Balance MonthAdjusting JanClosing FebReversing Mar
AprMeiJunJulAugSepOctNovDec
Year20132014
Accounts Receivable Account No 102
Date Item Debit Credit BalanceDebit
2013 6 1 Rp 3,500 Rp 3,500 Nov 8 2 Rp 5,000 Rp 8,500
9 2 Rp 5,000 Rp 3,500 15 3 Rp 8,000 Rp 11,500 15 3 Rp 2,000 Rp 13,500 17 3 Rp 50,000 Rp 63,500
Rp 63,500 TOTAL Rp 8,500 Rp - Rp 63,500
Supplies Account No 103
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 267,800 Rp 267,800 Nov 1 1 Rp 30,000 Rp 297,800
10 2 Rp 4,000 Rp 301,800 12 2 Rp 23,400 Rp 325,200
Rp 325,200 TOTAL Rp 297,800 Rp - Rp 325,200
Prepaid Boarding House Rent Account No 104
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 3,300,000 Rp 3,300,000 Nov Rp 3,300,000
TOTAL Rp 3,300,000 Rp - Rp 3,300,000
Bicycle Account No 105
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 800,000 Rp 800,000 Nov Rp 800,000
TOTAL Rp 800,000 Rp - Rp 800,000
Equipment Account No 106
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 3,222,000 Rp 3,222,000 Nov Rp 3,222,000
Post Ref.
Post Ref.
Post Ref.
Post Ref.
Post Ref.
TOTAL Rp 3,222,000 Rp - Rp 3,222,000
Textiles Account No 107
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 2,760,000 Rp 2,760,000 Nov 1 1 Rp 88,500 Rp 2,848,500
TOTAL Rp 2,848,500 Rp - Rp 2,848,500
Book Account No 108
Date Item Debit Credit BalanceDebit
2013 1 Balance ~ Rp 597,200 Rp 597,200 Nov Rp 597,200
TOTAL Rp 597,200 Rp - Rp 597,200
Post Ref.
Post Ref.
Account No 102 Accounts PayableBalance Date Item Debit
Credit2013 1 1Nov 6 1 Rp 2,000
TOTAL
Notes Payable
Date Item Debit
2013Account No 103 Nov
Balance TOTAL Rp - Credit
Utilities Payable
Date Item Debit
2013Nov
TOTAL Rp -
Account No 104Balance Laundry Payable
CreditDate Item Debit
2013Nov
TOTAL Rp -
Account No 105Balance Hanif Syamsudin, Capital
CreditDate Item Debit
2013 1 Balance ~Nov
TOTAL Rp -
Account No 106Balance Hanif Syamsudin, Drawing
CreditDate Item Debit
2013
Post Ref.
Post Ref.
Post Ref.
Post Ref.
Post Ref.
Post Ref.
NovTOTAL Rp -
Account No 107Balance Monthly Income
CreditDate Item Debit
2013 1 1Nov
TOTAL Rp -
Account No 108Balance Fees Earned
CreditDate Item Debit
2013 6 1Nov
TOTAL Rp -
Post Ref.
Post Ref.
Account No 201 Breakfast Expense
Credit Balance Date ItemDebit Credit
Rp 2,000 Rp 2,000 2013 1 Rp - Nov 2
3 Rp - 5
78
Account No 202 9
Credit Balance 10Debit Credit 11
Rp - 12 Rp - 14
Rp - Rp - 16
Account No 203
Credit BalanceDebit Credit
Rp - Rp -
Rp - Rp -
Account No 204
Credit BalanceDebit Credit
Rp - Rp -
Rp - Rp -
Account No 301
Credit Balance TOTAL BREAKFASTDebit Credit
Rp 10,980,000 Rp 10,980,000 Rp 10,980,000 Bread Expense
Rp 10,980,000 Rp 10,980,000 Date Item
2013 1Account No 302 Nov 4
Credit Balance 8Debit Credit 11
Rp -
Rp - TOTAL Rp - Rp -
Snack ExpenseAccount No 401 Date Item
CreditBalance
Debit Credit 2013 1 Rp 1,000,000 Rp 1,000,000 Nov 7
Rp 1,000,000 Nov 8 Rp 1,000,000 Rp 1,000,000 11
15
Account No 402 TOTAL
Credit BalanceDebit Credit
Rp 3,500 Rp 3,500 Utilities Expense Rp 3,500 Date Item
Rp 3,500 Rp 3,500 2013 15Nov 30
TOTAL
Miscellaneous Expense
Date Item
2013 4Nov 6
11
TOTAL
Account No 501 Lunch Expense
Debit Credit Balance Date Debit Credit
1 Rp 5,000 Rp 5,000 20131 Rp 5,000 Rp 10,000 Nov1 Rp 6,500 Rp 16,500 1 Rp 7,000 Rp 23,500 1 Rp 6,500 Rp 30,000 2 Rp 4,500 Rp 34,500 2 Rp 5,000 Rp 39,500 2 Rp 5,000 Rp 44,500 2 Rp 7,000 Rp 51,500 2 Rp 8,000 Rp 59,500 2 Rp 4,500 Rp 64,000 3 Rp 5,000 Rp 69,000
Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000 Rp 69,000
TOTAL BREAKFAST Rp 69,000 Rp - Rp 69,000 TOTAL LUNCH
Account No 504 Noodles Expense
Debit Credit Balance Date Debit Credit
1 Rp 2,000 Rp 2,000 20131 Rp 2,000 Rp 4,000 Nov2 Rp 2,000 Rp 6,000 2 Rp 2,000 Rp 8,000
Rp 8,000 TOTAL
Post Ref.
Post Ref.
TOTAL Rp 8,000 Rp - Rp 8,000
Water ExpenseAccount No 507 Date
Debit Credit Balance Debit Credit 2013
1 Rp 1,000 Rp 1,000 Nov1 Rp 2,000 Rp 3,000 TOTAL2 Rp 2,000 Rp 5,000 2 Rp 2,000 Rp 7,000 3 Rp 4,000 Rp 11,000 Laundry Expense
Rp 11,000 DateTOTAL Rp 5,000 Rp - Rp 11,000
2013Nov
Account No 510 TOTAL
Debit Credit Balance Debit Credit
3 Rp 90,000 Rp 90,000 Rp 90,000
Rp 90,000 Rp - Rp 90,000
Account No 599
Debit Credit Balance Debit Credit
1 Rp 4,500 Rp 4,500 1 Rp 1,000 Rp 5,500 2 Rp 1,000 Rp 6,500
Rp 6,500 TOTAL Rp 5,500 Rp - Rp 6,500
Post Ref.
Post Ref.
Post Ref.
Lunch Expense Account No 502
Date Item Debit Credit Balance Debit Credit
2 1 Rp 10,000 Rp 10,000 4 1 Rp 5,500 Rp 15,500 6 1 Rp 4,500 Rp 20,000 6 1 Rp 4,000 Rp 24,000 7 2 Rp 4,500 Rp 28,500 9 2 Rp 5,000 Rp 33,500
12 2 Rp 5,000 Rp 38,500 13 2 Rp 10,000 Rp 48,500 15 3 Rp 6,000 Rp 54,500 16 3 Rp 8,000 Rp 62,500
Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500 Rp 62,500
TOTAL LUNCH Rp 62,500 Rp - Rp 62,500
Noodles Expense Account No 505
Date Item Debit Credit Balance Debit Credit
1 1 Rp 15,000 Rp 15,000 4 1 Rp 3,400 Rp 11,600
12 2 Rp 3,400 Rp 15,000 Rp 15,000
TOTAL Rp 15,000 Rp 3,400 Rp 15,000
Post Ref.
Post Ref.
Water Expense Account No 508
Date Item Debit Credit Balance Debit Credit
Rp - Rp -
TOTAL Rp - Rp - Rp -
Laundry Expense Account No 511
Date Item Debit Credit Balance Debit Credit
Rp - Rp -
TOTAL Rp - Rp - Rp -
Post Ref.
Post Ref.
Dinner Expense Account No 503
Date Item Debit Credit Balance Debit
2013 3 1 Rp 7,000 Rp 7,000 Nov 8 2 Rp 5,000 Rp 12,000
9 2 Rp 4,500 Rp 16,500 10 2 Rp 5,000 Rp 21,500 14 3 Rp 7,000 Rp 28,500
Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500 Rp 28,500
TOTAL DINNER Rp 28,500 Rp - Rp 28,500
Fruit Expense Account No 506
Date Item Debit Credit Balance Debit
2013 14 2 Rp 1,000 Rp 1,000 Nov Rp 1,000
TOTAL Rp 1,000 Rp - Rp 1,000
Post Ref.
Post Ref.
Rent Expense Account No 509
Date Item Debit Credit Balance Debit
2013 30 Rp - Nov Rp -
TOTAL Rp - Rp - Rp -
Supplies Expense Account No 512
Date Item Debit Credit Balance Debit
2013 30 Rp - Nov Rp -
TOTAL Rp - Rp - Rp -
Post Ref.
Post Ref.
HANIF SYAMSUDINADJUSTED TRIAL BALANCE
FOR THE MONTH ENDED NOVEMBER 30,2013Account Title Debit Credit
Cash Rp 535,600 Accounts Receivable Rp 63,500 Supplies Rp 325,200 Prepaid Boarding House Rent Rp 3,300,000 bicycle Rp 800,000 Equipment Rp 3,222,000 Textiles Rp 2,848,500 Book Rp 597,200 Accounts Payable Rp - Notes Payable Rp - Utilities Payable Rp - Laundry Payable Rp - Hanif Syamsudin, Capital Rp 10,980,000 Hanif Syamsudin, Drawing Rp - Monthly income Rp 1,000,000 Fees Earned Rp 3,500 Breakfast expense Rp 69,000 Lunch expense Rp 62,500 Dinner expense Rp 28,500 Bread expense Rp 8,000 Noodles expense Rp 15,000 Fruit expense Rp 1,000 Snack expense Rp 11,000 Water expense Rp - Rent expense Rp - Utilities expense Rp 90,000 Laundry expense Rp - Supplies expense Rp - Miscellaneous expense Rp 6,500
Rp 11,983,500 Rp 11,983,500
Financial Report
Work SheetLedgerJournalAccount
List
HANIF SYAMSUDINWORK SHEET
NOVEMBER 31, 2013
No. Account Title Unadjusted Trial Balance Adjusment Debit Credit Debit
1 Cash Rp 535,600 2 Accounts Receivable Rp 63,500 3 Supplies Rp 325,200 4 Prepaid Boarding House Rent Rp 3,300,000 5 bicycle Rp 800,000 6 Equipment Rp 3,222,000 7 Textiles Rp 2,848,500 8 Book Rp 597,200 9 Accounts Payable Rp -
10 Notes Payable Rp - 11 Utilities Payable Rp - 12 Laundry Payable Rp - 13 Hanif Syamsudin, Capital Rp 10,980,000 14 Hanif Syamsudin, Drawing Rp - 15 Monthly income Rp 1,000,000 16 Fees Earned Rp 3,500 17 Breakfast expense Rp 69,000 18 Lunch expense Rp 62,500 19 Dinner expense Rp 28,500 20 Bread expense Rp 8,000 21 Noodles expense Rp 15,000 22 Fruit expense Rp 1,000 23 Snack expense Rp 11,000 24 Water expense Rp - 25 Rent expense Rp - 26 Utilities expense Rp 90,000 27 Laundry expense Rp - 28 Supplies expense Rp - 29 Miscellaneous expense Rp 6,500 30 Rp 11,983,500 Rp 11,983,500 Rp - 31 Net Income32
JournalAccount List
HANIF SYAMSUDINWORK SHEET
NOVEMBER 31, 2013 Adjusment Adjusted Trial Balance Income Statement Balance Sheet
Credit Debit Credit Debit Credit Debit Rp 535,600 Rp 535,600 Rp 63,500 Rp 63,500 Rp 325,200 Rp 325,200 Rp 3,300,000 Rp 3,300,000 Rp 800,000 Rp 800,000 Rp 3,222,000 Rp 3,222,000 Rp 2,848,500 Rp 2,848,500 Rp 597,200 Rp 597,200
Rp - Rp - Rp - Rp - Rp 10,980,000
Rp - Rp - Rp 1,000,000 Rp 1,000,000 Rp 3,500 Rp 3,500
Rp 69,000 Rp 69,000 Rp 62,500 Rp 62,500 Rp 28,500 Rp 28,500 Rp 8,000 Rp 8,000 Rp 15,000 Rp 15,000 Rp 1,000 Rp 1,000 Rp 11,000 Rp 11,000 Rp - Rp - Rp - Rp - Rp 90,000 Rp 90,000 Rp - Rp - Rp - Rp - Rp 6,500 Rp 6,500
Rp - Rp 11,983,500 Rp 11,983,500 Rp 291,500 Rp 1,003,500 Rp 11,692,000 Rp 712,000 Rp 1,003,500 Rp 1,003,500 Rp 11,692,000
Financial Report
Adjusted BalanceLedgerJournal
HANIF SYAMSUDINWORK SHEET
NOVEMBER 31, 2013Balance Sheet
Credit 12345678
Rp - 9 Rp - 10 Rp - 11 Rp - 12 Rp 10,980,000 13
14151617181920212223242526272829
Rp 10,980,000 30 Rp 712,000 31 Rp 11,692,000 32
HANIF SYAMSUDININCOME STATEMENT
FOR THE MONTH ENDED NOVEMBER 30, 2013
RevenueMonthly income Rp 1,000,000 Fees Earned Rp 3,500 Total Revenue
ExpensesBreakfast expense Rp 69,000 Lunch expense Rp 62,500 Dinner expense Rp 28,500 Bread expense Rp 8,000 Noodles expense Rp 15,000 Fruit expense Rp 1,000 Snack expense Rp 11,000 Water expense Rp - Rent expense Rp - Utilities expense Rp 90,000 Laundry expense Rp - Supplies expense Rp - Miscellaneous expense Rp 6,500 Total Expenses
Net Income
HANIF SYAMSUDINSTATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED NOVEMBER 20,2013
Hanif Syamsudin, Capital, November 1, 2013Investment during the monthNet income for the month Rp 712,000
Rp 712,000 Less withdrawals Rp - Increase in owner's equityHanif Syamsudin, Capital, November 30, 2013
JournalAccount List
HANIF SYAMSUDIN HANIF SYAMSUDININCOME STATEMENT BALANCE SHEET
FOR THE MONTH ENDED NOVEMBER 30, 2013 FOR THE MONTH ENDED NOVEMBER 30,2013
ASSETS
CURRENT ASSETS Rp 1,003,500 Cash Rp 535,600
Accounts Receivable Rp 63,500 Supplies Rp 325,200 Prepaid Boarding House Rent Rp 3,300,000 TOTAL CURRENT ASSETS Rp 4,224,300
FIXED ASSETSbicycle Rp 800,000 Equipment Rp 3,222,000 Textiles Rp 2,848,500 Book Rp 597,200 TOTAL FIXED ASSETS Rp 7,467,700
TOTAL ASSETS Rp 11,692,000
Rp 291,500 LIABILITIES AND OWNER'S EQUITY
Rp 712,000 LIABILITIESCurrent LiabilitiesAccounts Payable Rp - Notes Payable Rp -
HANIF SYAMSUDIN Utilities Payable Rp - STATEMENT OF OWNER'S EQUITY Laundry Payable Rp -
FOR THE MONTH ENDED NOVEMBER 20,2013 TOTAL LIABILITIES Rp -
Rp 10,980,000 OWNER'S EQUITYHanif Syamsudin, Capital Rp 11,692,000
TOTAL LIABILITIES AND OWNER'S EQUITY Rp 11,692,000
Rp 712,000 Rp 11,692,000
Work Sheet
Adjusted BalanceLedgerJournal