Dita Ayu Lestari

221011250257

RAYMOND SERVICE
WORKSHEET
31 OKTOBER 2021

Account Beginning Balance Adjustment Entries Adjusted Trial Balance Balance Sheet Income Statement
Account Name
Number Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash Rp 14,000,000 Rp - Rp - Rp - Rp 14,000,000 Rp -
Accounts Receivable Rp 90,000,000 Rp - Rp 13,000,000 Rp - Rp 103,000,000 Rp -
Supplies Rp 8,000,000 Rp - Rp - Rp 4,000,000 Rp 4,000,000 Rp -
Prepaid Insurance Rp 12,000,000 Rp - Rp - Rp 10,000,000 Rp 2,000,000 Rp -
Land Rp 190,000,000 Rp - Rp - Rp - Rp 190,000,000 Rp -
Equipment Rp 50,000,000 Rp - Rp - Rp - Rp 50,000,000 Rp -
Accumulated Depreciation Rp - Rp 4,000,000 Rp - Rp 3,000,000 Rp - Rp 7,000,000
Accounts Payable Rp - Rp 36,000,000 Rp - Rp - Rp - Rp 36,000,000
Wages Payable Rp - Rp - Rp - Rp 1,000,000 Rp - Rp 1,000,000
Raymond, Capita Rp - Rp 260,000,000 Rp - Rp - Rp - Rp 260,000,000
Raymond, Drawing Rp 8,000,000 Rp - Rp - Rp - Rp 8,000,000 Rp -
Fees Earned Rp - Rp 200,000,000 Rp - Rp 13,000,000 Rp - Rp 213,000,000
Wages expense Rp 110,000,000 Rp - Rp 1,000,000 Rp - Rp 111,000,000 Rp -
Rent Expense Rp 12,000,000 Rp - Rp - Rp - Rp 12,000,000 Rp -
Supplies Expense Rp - Rp - Rp 4,000,000 Rp - Rp 4,000,000 Rp -
Insurance Expense Rp - Rp - Rp 10,000,000 Rp - Rp 10,000,000 Rp -
Utility Expense Rp 6,000,000 Rp - Rp - Rp - Rp 6,000,000 Rp -
Depreciation Expense Rp - Rp - Rp 3,000,000 Rp - Rp 3,000,000 Rp -

TOTAL Rp 500,000,000 Rp 500,000,000 Rp 31,000,000 Rp 31,000,000 Rp 517,000,000 Rp 517,000,000

- -
 GENERAL JOURNAL

INVOICE
DATE DESCRIPTION Pos Ref Debit Credit
NO
TOTAL …………………….