Cash/Kas Share Capita/Modal saham

1 150 3 30 1 150
2 105 4 24 2 100
6 50 5 10
7 10
8 5
9 6

Balance/Saldo 220 Balance/Saldo (250)

Equipment Sale/Penjualan
3 30 6 50

Balance/Saldo 30 Balance/Saldo (50)

Supplies/perlengkapan
4 24

Balance/Saldo 24

Inventory/Persediaan bahan baku

5 10

Balance/Saldo 10

Rent expense / Beban sewa

9 6

Balance/Saldo 6

Salaries & Wages Expense

7 10
Balance/Saldo 10

Other Expense
8 5

Balance/Saldo 5
Premium share/PIC/Tambahan Mdl Disetor
2 5

Balance/Saldo (5)

Premium share/PIC/Tambahan Mdl Disetor

2 5

Balance/Saldo (5)
 Trial Balace Adjustment Entries Adjusted Trial Balace closing entries
Debit Credit Debit Credit Debit Credit Debit Credit
Asset/Aktiva
Cash/Kas 220 220
Iventory/Bahan Baku 10 8 2
Supllies 24 24
Acc. Depreciation S 1.00 1.00
Equipment 30 30
Acc. Depreciation E 1.00 1.00

Pre-paid Expenses 5.5 5.5

Liabilities/kewajiban

Equity/kepemilikan
Cost of Goods Sold / HPP 8 8 8
Salaries & Wages expense 10 10.00 10.00
Rent Expense 6 5.5 0.50 0.50
Other Expense 5 5.00 5.00
Dep. Expenses Supplies 1.00 1.00 1.00
Dep. Expenses Equipment 1.00 1.00 1.00
Sale 50 50 50
Retained Earnings
Share Capital/Modal saham 250 250
PIC/Tamb. Mdl Disetor 5 5

305 305 16 16 307 307

 SoFP/LPK
Debit Credit

220
2
24
1.00
30
1.00

5.5

Penjualan 50

Harga Pokok 8
Laba Kotor 42

Biaya Usaha
Salaries & Wages expense 10.00
Rent Expense 0.50
24.50
250 Other Expense 5.00
5 Dep. Expenses Supplies 1.00
Dep. Expenses Equipment 1.00
17.50
282 282 laba bersih 24.50
 statement of financial position
1 Cash/Kas 220 1 Hutang/Liabilities -
2 Inventory/Persediaan bahan baku 2 equity/kepemilikan
3 Supplies/perlengkapan 24 1 Share Capital/Modal saham 250
Acc. Depreciation S (1.0) 2 PIC/Tamb. Mdl Disetor 5
4 Equipment 30 3 Retained Earnings 24.5
Acc. Depreciation E (1)
5 Pre-paid Expenses 5.5
Balance/Saldo 279.5 279.5
Laporan Perubahan Ekuitas
Saldo Awal Per 1 Oktober 2018 -
1 Setoran Modal 250.0
2 Tambahan Modal Disetor 5.0
3 Laba Bulan Oktober 24.5
4 Deviden -
Saldo Akhir Per 31 Oktober 2018 279.5