Trial Balance

D C
1 Cash 3,800
2 Loundry Supplies 9,000
3 Prepaid insurance 6,000
4 Laundry Equipment 180,800
5 Accumulated Depr. 49,200
6 Account Payable 7,800
7 Bobbi Downey, Capital 95,000 dst
8 Bobbi Downey, Drawing 2,400
9 Laundry Revenue 248,000
10 Wage Expense 135,800
11 Rent Expense 43,200
12 Utilities Expense 16,000
13 Miscelleneous Expense 3,000

Wage Payable
Depreciation expense
Laundry Supplies Expense
Insurance Exprnse
400,000 400,000

Posting semua saldo ke buku besar (T account)

a. Sisi debet ke bagian debet buku besar (T account)
b. Sisi kredit ke bagian kredit buku besar (T

JURNAL PENYESUAIAN
a. Wage Expense 2,200
Wage Payable - 2,200

b. Depreciation expense 8,150 -

 Accumulated Depr. - 8,150

c. Laundry Supplies Expense 7,000 -

Loundry Supplies - 7,000

d. Insurance Exprnse 5,300 -

Prepaid insurance - 5,300

Posting semua transaksi jurnal penyesuaian

ke buku besar (T account)
a. Sisi debet ke bagian debet buku besar (T account)
b. Sisi kredit ke bagian kredit buku besar (T account)
Adj --> Adjusment (Penyesuaian) artinya angka tersebut
berasal dari jurnal penyesuaian
 Trial Balance Adjusment Adj. Trial Balance Income Statement
D C D C D C D C
1 Cash 3,800 3,800
2 Loundry Supplies 9,000 7,000 2,000
3 Prepaid insurance 6,000 5,300 700
4 Laundry Equipment 180,800 180,800
5 Accumulated Depr. 49,200 8,150 57,350
6 Account Payable 7,800 7,800
7 Bobbi Downey, Capital 95,000 95,000
8 Bobbi Downey, Drawing 2,400 2,400
9 Laundry Revenue 248,000 - 248,000 248,000
10 Wage Expense 135,800 2,200 138,000 138,000
11 Rent Expense 43,200 43,200 43,200
12 Utilities Expense 16,000 16,000 16,000
13 Miscelleneous Expense 3,000 3,000 3,000

Wage Payable 2,200 2,200

Depreciation expense 8,150 8,150 8,150
Laundry Supplies Expense 7,000 7,000 7,000
Insurance Exprnse 5,300 5,300 5,300
400,000 400,000 22,650 22,650 410,350 410,350 220,650 248,000
Income Summary 27,350
248,000 248,000

5 a. Income Statement
Revenue
Loundry Revenue 248,000
sam
a
Expenses
Wage Expense 138,000
Rent Expense 43,200
 Utilities Expense 16,000
Miscelleneous Expense 3,000
Depreciation expense 8,150
Laundry Supplies Expense 7,000
Insurance Exprnse 5,300
Total Expenses 220,650
Net Icome 27,350

b. Statement Owners Equity

Owners Equity (beginning/awal) 95,000
Net Income 27,350
122,350
Owners Draws 2,400
Owners Equity at August 31, 2019 119,950
 c. Balance Sheet
Balance Sheet

Cash 3,800 Account Payable 7,800

Loundry Supplies 2,000 Wage Payable 2,200
Prepaid insurance 700
Laundry Equipment 180,800 Bobbi Downey, Capital 119,950
Accumulated Depr. (57,350)

129,950 129,950

6 Closing Entries
Loundry Revenue 248,000
Income Summary 248,000

Income Summary 220,650

Wage Expense 138,000
Rent Expense 43,200
Utilities Expense 16,000 dst
Miscelleneous Expense 3,000
Depreciation expense 8,150
Laundry Supplies Expense 7,000
Insurance Exprnse 5,300

Income Summary 27,350

Bobbi Downey, Capital 27,350

Bobbi Downey, Capital 2,400

Bobbi Downey, Drawing 2,400 sama

7 Post Closing Trial Balance

 Trial Balance
D C
1 Cash 3,800
2 Loundry Supplies 2,000
3 Prepaid insurance 700
4 Laundry Equipment 180,800
5 Accumulated Depr. 57,350 angka diamnil dati saldo buku besar (T accoun) bertanda
6 Account Payable 7,800
7 Wage Payable 2,200
8 Bobbi Downey, Capital 119,950
187,300 187,300
 Cash Loundry Supplies
3,800 9,000

Saldo 3,800 Saldo 9,000

3,800 3,800 9,000 9,000

Prepaid insurance Laundry Equipment

6,000 Adj 5,300 180,800 Adj 7,000

Saldo 700 Saldo 173,800

6,000 6,000 180,800 180,800

Accumulated Depr. Account Payable

49,200 7,800
Adj 8,150
saldo 57,350 saldo 7,800
57,350 57,350 7,800 7,800

Bobbi Downey, Capital Bobbi Downey, Drawing

Clos 2,400 95,000 2,400 Clos 2,400
C;os 27,350
saldo 119,950
122,350 122,350 2,400 2,400

Laundry Revenue Wage Expense

Clos 248,000 248,000 135,800 Clos 138,000
- Adj 2,200

248,000 248,000 138,000 138,000

 Rent Expense Utilities Expense
43,200 Clos 43,200 16,000 Clos 16,000

43,200 43,200 16,000 16,000

Miscelleneous Expense Wage Payable

3,000 Clos 3,000 Adj 2,200

saldo 2,200
3,000 3,000 2,200 2,200

Depreciation Expense Laundry Supplies Exp.

Adj 8,150 Clos 8,150 Adj 7,000 Clos 7,000

8,150 8,150 7,000 7,000

Insurance Expense Income Summary

Adj 5,300 Clos 5,300 Clos 220,650 Clos 248,000
Clos 27,350

5,300 5,300 248,000 248,000

 Balance Sheet
D C
3,800
2,000
700
180,800
57,350
7,800
95,000
2,400

2,200

189,700 162,350
27,350
189,700 189,700
`
oun) bertanda saldo
 BUKTI TRANSAKSI JURNAL BUKU BESAR

BUKU BESAR
PEMBANTU

JURNAL LAPORAN
PENUTUP KEUANGAN

>> BUKTI TRANSAKSI dicatat dalam buku JURNAL diposting ke BUKU BESAR/LEDGER (jika ada sub/
juga dalam BUKU BESAR PEMBANTU (SUBSIDIARY LEDGER)
>> Pada akhir periode buku besar dijumlahkan dan selisihnya dicatat dalam NERACA SALDO (TRIA
>> Jika ada penyesuaian maka dibuat JURNAL PENYESUAIAN dan jurnal Penyesuaian tersebut dipo
>> Penjumlahan antara neraca saldo dan Penyesuaian menjadi saldo baru yang disebut Neraca sal
 t

NERACA SALDO
BUKU BESAR (TRIAL BALANCE)

BUKU BESAR
PEMBANTU

LAPORAN JURNAL
KEUANGAN PENYESUAIAN

KU BESAR/LEDGER (jika ada sub/perinciannya maka transaksi diposting

tat dalam NERACA SALDO (TRIAL BALANCE)

urnal Penyesuaian tersebut diposting juga dalam Buku besar/Ledger
do baru yang disebut Neraca saldo setelah penyesuaian