Campus Theather

Adjustment Journal

Date Account Debit Credit

Film rental expense 15,600
Prepaid film rental 15,600
Cash 15,600
1
Prepaid film rental 15,600
Miscellaneous Expense 200
Cash 200
Depreciation of Building Expense 14,000
2
Accumulated Depeciation of Building 14,000
Depreciation of Equipment Expense 2,600
3
Accumulated Depeciation of Equipment 2,600
Utilities Expense 40,000
4
Utilities Payable 40,000
Deviden 120,000
5
Cash 120,000
Prepaid Rent 26,000
6
Rent Expense 26,000
Notes Interest Expense 3,600
7
Notes Interest Payable 3,600
Cash 5,250
8
Interest Expense 5,250
Wages Expense 200,000
9
Wages Payable 200,000
Unearned Revenue 1,000
10
Revenue 1,000
TOTAL 443,850 443,850
 CAMPUS THEATHER
STATEMENT OF COMPREHENSIVE INCOME
FOR THE MONTH ENDED DEC 31, 2009
( In Rp )
Revenue 320,550
320,550
Operating Expenses :
Salaries Expense 68,500
Utilities Expense 49,500
Interest Expense 5,250
Rent Expense 14,000
Film Rental Expense 15,600
Miscellaneous Expense 200
Depreciation of Building Expense 14,000
Depreciation of Equipment Expense 2,600
Notes Interest Expense 3,600
Wages Expense 200,000
TOTAL OPERATING EXPENSES
NET LOSS 373,250
52,700
 CAMPUS THEATHER
CLOSING ENTRY
31-Dec-2017

Date Account Ref Debit

2017 31 Revenue 320,550
Dec Income Summary
31 Income Summary 373,250
Salaries Expense
Utilities Expense
Interest Expense
Rent Expense
Film Rental Expense
Miscellaneous Expense
Depreciation of Building Expense
Depreciation of Equipment Expense
Notes Interest Expense
Wages Expense
31 Capital Stock 135,000
Deviden
31 Capital Stock 141,090
Income Summary
TOTAL 969,890
( In Rp )
Credit

320,550

68,500
49,500
5,250
14,000
15,600
200
14,000
2,600
3,600
200,000

135,000

141,090
969,890
 CAMPUS THEATHER
POST CLOSING TRIAL BALANCE
31-Dec-2009
( In Rp )
Description Debit Credit
Cash 79,350
Account Receivable 103,600
Prepaid film rental 0
Prepaid Rent 26,000
Land 120,000
Building 168,000
Accumulated depreciation of building 28,000
Equipment 36,000
Accumulated depreciation of equipment 14,600
Notes payable 180,000
Account payable 4,400
Unearned revenue 0
Income taxes payable 4,740 141,090
Utilities Payable 40,000 40,000
Notes Interest Payable 3,600
Wages Payable 200,000
Capital Stock 101,090
TOTAL 554,690 554,690
 CAMPUS THEATHER
STATEMENT OF FINANCIAL EQUITY
FOR THE MONTH ENDED, DEC 31 2009
( In Rp )
Retained Earnings, Jan 1 46,610
Net Loss 52,700
Deviden 135,000
187,700
Retained Earnings, Dec 31 -141,090
 CAMPUS THEATHER
WORKSHEET
FOR THE MONTH ENDED DEC 31, 2009
( In Rupiah )
Neraca Saldo Jurnal Penyesuaian Neraca Saldo Disesuaikan Laba-Rugi Neraca
No. Account
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11 Cash 20,000 99,350 79,350 79,350
12 Account Receivable 103,600 103,600 103,600
13 Prepaid film rental 31,200 31,200 0 0
14 Land 120,000 120,000 120,000
15 Building 168,000 168,000 168,000
16 Accumulated depreciation of building 14,000 14,000 28,000 28,000
17 Equipment 36,000 36,000 36,000
18 Accumulated depreciation of equipment 12,000 2,600 14,600 14,600
21 Notes payable 180,000 180,000 180,000
22 Account payable 4,400 4,400 4,400
23 Unearned revenue 1,000 1,000 0 0
24 Income taxes payable 4,740 4,740 4,740
31 Capital stock 40,000 40,000 40,000
32 Retained earnings 46,610 46,610 46,610
33 Dividens 15,000 120,000 135,000 135,000
43 Revenue 319,550 1,000 320,550 320,550
50 Salaries expense 68,500 68,500 68,500
51 Utilities expense 9,500 40,000 49,500 49,500
52 Interest expense 10,500 5,250 5,250 5,250
53 Rent expense 40,000 26,000 14,000 14,000
TOTAL 622,300 622,300
54 Film Rental Expense 15,600 15,600 15,600
55 Miscellaneous Expense 200 200 200
56 Depreciation of Building Expense 14,000 14,000 14,000
57 Depreciation of Equipment Expense 2,600 2,600 2,600
25 Utilities Payable 40,000 40,000 40,000
19 Prepaid Rent 26,000 26,000 26,000
58 Notes Interest Expense 3,600 3,600 3,600
26 Notes Interest Payable 3,600 3,600 3,600
27 Wages Payable 200,000 200,000 200,000
59 Wages Expense 200,000 200,000 200,000
TOTAL 423,000 423,000 961,850 961,850 373,250 320,550 588,600 641,300
NET LOSS 52,700 52,700
373,250 373,250 641,300 641,300
 CAMPUS THEATHER
TRIAL BALANCE
31-Dec-2009

Assets : Liabilities :
Current Assets Current Liabilities
Cash -79,350 Account Payable
Account Receivable 103,600 Utilities payable
Prepaid film rental 0 Wages Payable
Prepaid rent 26,000 Unearned Revenue
TOTAL CURRENT ASSETS 50,250 TOTAL CURRENT LIABILITIES

Fix Assets Long Term Liabilities

Land 120,000 Income taxes payable
Building 168,000 Notes Interest payable
Accumulated depreciation of building -28,000 Notes payable
Equipment 36,000 TOTAL LONG TERM LIABILITIES
Accumulated depreciation of equipment -14,600
TOTAL FIX ASSETS 281,400 EQUITY
Capital Stock
Retained Earnings
TOTAL EQUITY

TOTAL ASSETS 331,650 TOTAL LIABILITIES END EQUITY

 (In Rp)

4,400
40,000
200,000
0
244,400

4,740
3,600
180,000
188,340

40,000
-141,090
-101,090

331,650