accounting principles

accounting principles
dedi suryadiansyah, SE
dedisuryadiansyah@yahoo.com
accounting principles Siklus akuntansi
Identification & Measurement of transaction and other events

Journalization
Reversing Entries • General Journal
(Optional) • Cash Receipts Journal
• Cash Dishbursements Journal

Post-Closing Trial Balance • Purchases Journal

(optional) • Sales Journal

Posting
Closing General Ledger (usually monthly)
(Nominal Account) Subsidiary Ledger (usually daily)

Trial Balance Preparation

Statement Preparation
• Income Statement Work Sheet Adjustments
• Change in owners equity (optional) • Accruals
• Balance Sheet • Prepayment
• Cash flow Adjusted Trial • Estimated Items
balance
 Annisa Salon

accounting principles Work Sheet

For the Month Ended December 31, 2002
Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Account Titles (Neraca Saldo) (Jurnal Penyesuaian) (Neraca Saldo Disesuaikan) (Rugi/Laba) (Neraca)

Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Cash 262,000           262,000       262,000  

Supplies 200,000       150,000 a 50,000       50,000  

Equipment 4,500,000           4,500,000       4,500,000  

Account Payable   200,000           200,000       200,000

Bank Loan   3,000,000           3,000,000       3,000,000

Capital   1,500,000           1,500,000       1,500,000

Drawing 100,000           100,000       100,000  

Revenue   700,000           700,000   700,000    

Salary Expense 168,000   18,000 b     186,000   186,000      

Rent Expense 120,000           120,000   120,000      

Other Expense 50,000           50,000   50,000      

                         

Totals 5,400,000 5,400,000                    

                         

Supplies Expense     150,000 a     150,000   150,000      

Salary Payable         18,000 b   18,000       18,000

Interest Expense     4,000 c     4,000   4,000      

Interest Payable         4,000 c   4,000       4,000

Depreciation Expense     25,000 d     25,000   25,000      

Accumulated Depreciation         25,000 d   25,000       25,000

                         

Totals     197,000   197,000   5,447,000 5,447,000 535,000 700,000 4,912,000 4,747,000

Net Income                 165,000     165,000

Totals                 700,000 700,000 4,912,000 4,912,000

 Annisa Salon

accounting principles Work Sheet

For the Month Ended December 31, 2002
Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Account Titles (Neraca Saldo) (Jurnal Penyesuaian) (Neraca Saldo Disesuaikan) (Rugi/Laba) (Neraca)

Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Cash 262,000           262,000       262,000  

Supplies 200,000       150,000 a 50,000       50,000  

Equipment 4,500,000           4,500,000       4,500,000  

Account Payable   200,000           200,000       200,000

Bank Loan   3,000,000           3,000,000       3,000,000

Capital   1,500,000           1,500,000       1,500,000

Drawing 100,000           100,000       100,000  

Revenue   700,000           700,000   700,000    

Salary Expense 168,000   18,000 b     186,000   186,000      

Rent Expense 120,000           120,000   120,000      

Other Expense 50,000           50,000   50,000      

                         

Totals 5,400,000 5,400,000                    

                         

Supplies Expense     150,000 a     150,000   150,000      

Salary Payable         18,000 b   18,000       18,000

Interest Expense     4,000 c     4,000   4,000      

Interest Payable         4,000 c   4,000       4,000

Depreciation Expense     25,000 d     25,000   25,000      

Accumulated Depreciation         25,000 d   25,000       25,000

                         

Totals     197,000   197,000   5,447,000 5,447,000 535,000 700,000 4,912,000 4,747,000

Net Income                 165,000     165,000

Totals                 700,000 700,000 4,912,000 4,912,000

 Annisa Salon

accounting principles Work Sheet

For the Month Ended December 31, 2002
Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Account Titles (Neraca Saldo) (Jurnal Penyesuaian) (Neraca Saldo Disesuaikan) (Rugi/Laba) (Neraca)

Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Cash 262,000           262,000       262,000  

Supplies 200,000       150,000 a 50,000       50,000  

Equipment 4,500,000           4,500,000       4,500,000  

Account Payable   200,000           200,000       200,000

Bank Loan   3,000,000           3,000,000       3,000,000

Capital   1,500,000           1,500,000       1,500,000

Drawing 100,000           100,000       100,000  

Revenue   700,000           700,000   700,000    

Salary Expense 168,000   18,000 b     186,000   186,000      

Rent Expense 120,000           120,000   120,000      

Other Expense 50,000           50,000   50,000      

                         

Totals 5,400,000 5,400,000                    

                         

Supplies Expense     150,000 a     150,000   150,000      

Salary Payable         18,000 b   18,000       18,000

Interest Expense     4,000 c     4,000   4,000      

Interest Payable         4,000 c   4,000       4,000

Depreciation Expense     25,000 d     25,000   25,000      

Accumulated Depreciation         25,000 d   25,000       25,000

                         

Totals     197,000   197,000   5,447,000 5,447,000 535,000 700,000 4,912,000 4,747,000

Net Income                 165,000     165,000

Totals                 700,000 700,000 4,912,000 4,912,000

 Annisa Salon

accounting principles Work Sheet

For the Month Ended December 31, 2002
Trial Balance Adjustment Adjusted Trial Balance Income Statement Balance Sheet
Account Titles (Neraca Saldo) (Jurnal Penyesuaian) (Neraca Saldo Disesuaikan) (Rugi/Laba) (Neraca)

Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Cash 262,000           262,000       262,000  

Supplies 200,000       150,000 a 50,000       50,000  

Equipment 4,500,000           4,500,000       4,500,000  

Account Payable   200,000           200,000       200,000

Bank Loan   3,000,000           3,000,000       3,000,000

Capital   1,500,000           1,500,000       1,500,000

Drawing 100,000           100,000       100,000  

Revenue   700,000           700,000   700,000    

Salary Expense 168,000   18,000 b     186,000   186,000      

Rent Expense 120,000           120,000   120,000      

Other Expense 50,000           50,000   50,000      

                         

Totals 5,400,000 5,400,000                    

                         

Supplies Expense     150,000 a     150,000   150,000      

Salary Payable         18,000 b   18,000       18,000

Interest Expense     4,000 c     4,000   4,000      

Interest Payable         4,000 c   4,000       4,000

Depreciation Expense     25,000 d     25,000   25,000      

Accumulated Depreciation         25,000 d   25,000       25,000

                         

Totals     197,000   197,000   5,447,000 5,447,000 535,000 700,000 4,912,000 4,747,000

Net Income                 165,000     165,000

Totals                 700,000 700,000 4,912,000 4,912,000