COA

Cash Rent Income

Bank of Mandiri Courses Income
Bank of BCA Other Income
Account Receivable
Others Account Receivable Maintenance Expense
Office Inventory Advertising Expense
Prepaid Print Expense
Land Honor/Training Expense
Building Telephone & Electricity Expense
Insurance Expense
Equipment of Surf & Diving Administrative Expense
Accumulated Depreciation Of Equipment Depreciation Expense of Building
Surf & Div Equipment Payable Depreciation Expense of Motor Vehicle
Others Payable Depreciation Expense of Equipment
Tax Payable Salaries Expense
Loans Interest Expense
Equity Tax Expense
Retained Earnings Others Expense
 ini supaya tau laba ditahan di awal berapa
Cash 1050 Surf & Div Equipment Payable 24500
Bank of Mandiri 22500 Others Payable 8350
Bank of BCA 20000 Tax Payable 5700
Account Receivable 8200 Loans 64780
Others Account Receivable 2260
Office Inventory 1480
Prepaid 7000 Equity 65900
62490 Retained Earnings 8100
Land 56000
Building 42000
11110
Equipment of Surf & Diving 9530
Accumulated Depreciation Of Equipment -3800
114840
total aset 177330
103330

65900

177330
 LEGIAN SURF
GENERAL JOURNAL
PER JANUARY 31, 2020

Date Description No.Ref Debet Credit

1/1/2020 Surf & Div Equipment Payable 212 1,520
Bank of Mandiri 111 1,520
1/2/2020 Print Expense 511 175
Cash 110 175
1/3/2020 Interest Expense 512 245
Bank of BCA 112 245
1/4/2020 Cash 110 200
Account Receivable 113 200
1/5/2020 Office Inventory Expense 513 200
Office Inventory 115 200
1/6/2020 Cash 110 3,350
Rent Income 411 3,350
1/7/2020 Honor/Training Expense 514 2,200
Bank of Mandiri 111 2,200
1/8/2020 Telephone & Electricity Expense 515 250
Bank of Mandiri 111 250
1/9/2020 Bank of BCA 112 1,500
Account Receivable 113 1,500
1/10/2020 Insurance Expense 516 375
Bank of Mandiri 111 375
1/11/2020 Maintenance Expense - Building 517 350
Maintenance Expense - Motor Vehichle 518 175
Maintenance Expense - Equipment Surf & Diving 521 100
Bank of BCA 112 625
1/12/2020 Salaries Expense 520 5,215
Bank of Mandiri 111 5,215
1/13/2020 Equipment of Surf & Diving 122 3,880
Cash 110 1,000
Surf & Div Equipment Payable 212 2,880
1/14/2020 Prepaid - Computer & Software 116 5,500
Bank of BCA 112 5,500
1/15/2020 Advertising Expense 519 2,350
Cash 110 2,350
1/16/2020 Cash 110 5,645
Courses Income 412 1,245
Other Income 413 4,400
1/17/2020 Others Expense - Donation 530 250
Cash 110 250
1/18/2020 Retained Earnings 311 400
income summary 300 400
 income summary 300 400
Retained Earnings 311 400
1/20/2020 Office Inventory Expense 513 510
Office Inventory 115 510
1/21/2020 Loans 214 7,750
Bank of BCA 112 7,750
1/22/2020 Bank of BCA 112 2,120
Account Receivable 113 2,120
1/24/2020 Courses Income 412 440
Other Income 413 44
Cash 110 396
1/27/2020 Others Payable 211 2,750
Bank of Mandiri 111 2,750
1/30/2020 Depreciation Expense of Building 531 50
Accumulated Depreciation Of Building 124 50
Depreciation Expense of Motor Vehicle 532 40
Accumulated Depreciation Of Motor Vehicle 125 40
Depreciation Expense of Equipment 533 45
Accumulated Depreciation Of Equipment 123 45
47,985 47,985
 LEGIAN SURF
GENERAL LEDGER
PER JANUARY 31, 2020
CASH 110 BANK OF MANDIRI
D K D K
1/1/2020 1,050 175 1/2/2020 1/1/2020 22,500 1,520
1/4/2020 200 1,000 1/13/2020 2,200
1/6/2020 3,350 2,350 1/15/2020 250
1/16/2020 5,645 250 1/17/2020 375
396 1/24/2020 5,215
balance 6.074 2,750
balance 10.190
ACCOUNT RECEIVABLE 113
D K Others Account Receivable
1/1/2020 8,200 200 1/4/2020 D K
1,500 1/9/2020 1/1/2020 2,260
2,120 1/22/2020 balance 2.260
balance 4.380
Land
PREPAID 116 D K
D K 1/1/2020 56,000
1/1/2020 7,000 balance 56.000
1/14/2020 5,500
balance 12.500 Equipment of Surf & Diving
D K
MOTOR VEHICLE 130 1/1/2020 9,530
D K 1/13/2020 3,880
1/1/2020 11,110 balance 13.410
balance 11.110
Others Payable
TAX PAYABLE 210 D K
D K 1/27/2020 2,750 8,350
5,700 1/1/2020 balance 5.600
balance 5.700
Equity
Loans 214 D K
D K 65,900
1/21/2020 7,750 64,780 1/1/2020 balance 65.900
balance 57.030
INTEREST EXPENSE
PRINT EXPENSE 511 D K
D K 1/3/2020 245
1/2/2020 175 balance 245
balance 175
HONOR/TRAINING EXPENSE
RENT INCOME 411 D K
 D K 1/7/2020 2,200
3,350 1/6/2020 balance 2.200
balance 3.350
MAINTENANCE EXPENSE - BUILDING
INSURANCE EXPENSE 516 D K
D K 1/11/2020 350
1/10/2020 375 balance 350
balance 375
SALARIES EXPENSE
ADVERTISING EXPENSE 519 D K
D K 1/12/2020 5,215
1/15/2020 2,350 balance 5.215
balance 2.350
OTHER INCOME
COURSES INCOME 412 D K
D K 4,400
1/24/2020 440 1,245 1/16/2020 400
balance 805 44
balance 4.844
OTHER EXPENSE 530
D K Depreciation Expense of Building
1/17/2020 250 1/30/2020 50
balance 250 balance 50

Income summary 300 Depreciation Expense of Motor Vehicle

1/18/2020 400 400 1/18/2020 1/30/2020 40
balance 0 balance 40
AN SURF
AL LEDGER
ARY 31, 2020
111 BANK OF BCA 112
D K
1/1/2020 1/1/2020 20,000 245 1/3/2020
1/7/2020 1/9/2020 1,500 625 1/11/2020
1/8/2020 1/22/2020 2,120 5,500 1/14/2020
1/10/2020 7,750 1/21/2020
1/12/2020 balance 9.500
1/27/2020
Office Inventory 115
D K
114 1/1/2020 1,480 200 1/5/2020
510 1/20/2020
balance 770

Building 121
120 D K
1/1/2020 42,000
balance 42.000

Accumulated Depreciation Of Equipment 123

122 D K
3,800 1/1/2020
45 1/30/2020
balance 3.845

Surf & Div Equipment Payable 212

211 D K
1/1/2020 1,520 24,500 1/1/2020
1/1/2020 2,880 1/13/2020
alance 5.600 balance 25.860

300 Retained Earnings 311

D K
1/1/2020 8,100 1/1/2020
alance 65.900 1/18/2020 400 400 1/18/2020
balance 8.100
512
OFFICE INVENTORY EXPENSE 513
D K
1/5/2020 200
1/20/2020 510
514 balance 710
 TELEPHONE & ELECTRICITY EXPENSE 515
D K
1/8/2020 250
517 balance 250

MAINTENANCE EXPENSE - MOTOR VEHICLE 518

D K
1/11/2020 175
520 balance 175

MAINTENANCE EXPENSE - EQUIPMENT SURF & DIVING 521

D K
1/11/2020 100
413 balance 100

1/16/2020 Accumulated Depreciation Of Building 124

1/18/2020 50 1/30/2020
1/24/2020 balance 50
alance 4.844
Accumulated Depreciation Of Motor Vehicle 125
531 40 1/30/2020
balance 40

Depreciation Expense of Equipment 533

532 1/30/2020 45
balance 45
 LEGIAN SURF
TRIAL BALANCE
PER JANUARY 31, 2020

ACCOUNT No.ref DEBET CREDIT

CASH 110 6,074
BANK OF MANDIRI 111 10,190
BANK OF BCA 112 9,500
ACCOUNT RECEIVABLE 113 4,380
Others Account Receivable 114 2,260
Office Inventory 115 770
PREPAID 116 12,500
LAND 120 56,000
BUILDING 121 42,000
MOTOR VEHICLE 130 11,110
Equipment of Surf & Diving 122 13,410
Accumulated Depreciation Of Equipment 123 3,845
TAX PAYABLE 210 5,700
Others Payable 211 5,600
Surf & Div Equipment Payable 212 25,860
Loans 214 57,030
Equity 300 65,900
Retained Earnings 311 7,700
RENT INCOME 411 3,350
COURSES INCOME 412 805
OTHER INCOME 413 4,844
PRINT EXPENSE 511 175
INTEREST EXPENSE 512 245
OFFICE INVENTORY EXPENSE 513 710
HONOR/TRAINING EXPENSE 514 2,200
TELEPHONE & ELECTRICITY EXPENSE 515 250
INSURANCE EXPENSE 516 375
MAINTENANCE EXPENSE - BUILDING 517 350
MAINTENANCE EXPENSE - MOTOR VEHICLE 518 175
MAINTENANCE EXPENSE - EQUIPMENT SURF & DIVING 521 100
ADVERTISING EXPENSE 519 2,350
SALARIES EXPENSE 520 5,215
OTHER EXPENSE 530 250
Depreciation Expense of Building 531 50
Accumulated Depreciation Of Building 124 50
Depreciation Expense of Motor Vehicle 532 40
Accumulated Depreciation Of Motor Vehicle 125 40
Depreciation Expense of Equipment 533 45
TOTAL 180,724 180,724
 LEGIAN SURF
INCOME STATEMENT
FOR THE MONTH ENDED JANUARY 31, 2020
Revenue
RENT INCOME 3,350
COURSES INCOME 805
OTHER INCOME 4,444
TOTAL REVENUE 8,599

EXPENSES LOSES
OPERASIONAL EXPENSES
PRINT EXPENSE 175
INTEREST EXPENSE 245
OFFICE INVENTORY EXPENSE 710
HONOR/TRAINING EXPENSE 2,200
INSURANCE EXPENSE 375
SALARIES EXPENSE 5,215
OTHER EXPENSE 250
ADVERTISING EXPENSE 2,350
TOTAL OPERASIONAL EXPENSES & LOSES 11,520
UTILITIES EXPENSE
TELEPHONE & ELECTRICITY EXPENSE 250
TOTAL UTILITIES EXPENSE 250
MAINTENANCE EXPENSE
MAINTENANCE EXPENSE - BUILDING 350
MAINTENANCE EXPENSE - MOTOR CYCLE 175
MAINTENANCE EXPENSE - EQUIPMENT SURF & DIVING 100
TOTAL MAINTENANCE EXPENSE 625
DEPRECIATION EXPENSE
Depreciation Expense of Building 50
Depreciation Expense of Motor Vehicle 40
Depreciation Expense of Equipment 45
TOTAL DEPRECIATION EXPENSE 135
TOTAL ALL EXPENSES & LOSES 12,530
NET PROFIT/LOSS - 3,931
 LEGIAN SURF
CAPITAL STATEMENT
FOR THE MONTH ENDED JANUARY 31, 2020
Beginning Capital, Jan 01 20 65,900
Net income -3,931
Ending Capital, Jan 31 20 61,969
 LEGIAN SURF
BALANCE SHEET
PER JANUARY 31, 2020
ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITIES
CASH 6,074 TAX PAYABLE
BANK OF MANDIRI 10,190 Others Payable
BANK OF BCA 9,500 Surf & Div Equipment Payable
ACCOUNT RECEIVABLE 4,380 Loans
Others Account Receivable 2,260
Office Inventory 770
PREPAID 12,500
TOTAL CURRENT ASSET 45,674 TOTAL CURRENT LIABILITIES

FIX ASSET EQUITY

LAND 56,000 Equity
BUILDING 42,000 Retained Earnings
MOTOR VEHICLE 11,110
Equipment of Surf & Diving 13,410
Accumulated Depreciation Of Equipment - 3,845
Accumulated Depreciation Of Building - 50
Accumulated Depreciation Of Motor Vehicle - 40
TOTAL FIX ASSET 118,585 TOTAL EQUITY
TOTAL ASSET 164,259 TOTAL LIABILITIES
LIABILITIES

5,700
5,600
25,860
57,030

NT LIABILITIES 94,190

61,969
8,100

70,069
ABILITIES 164,259