a) jurnal umu

Date Explanation Ref Debit Credit

1 Juli Cash 20000
Share Capital ordinary 20000

1 Juli Equipment 12000

Cash 4000
Accounts Payable 8000

3 Juli Supplies 2100

Accounts Payable 2100

5 Juli Prepaid insurance 1800

Cash 1800

12 Juli Accounts receivable 4500

Service revenue 4500

18 Juli Accounts payable 2900

Cash 2900

20 Juli Salaries and wages expense 2800

Cash 2800

21 Juli Cash 3400

Accounts receivable 3400

25 Juli Accounts receivable 6000

Service revenue 6000

31 Juli Gasoline expense 350

Cash 350

31 Juli Dividends 5600

Cash 5600

Cash
Date Explanation Ref Debit Credit
Jul-01 J1 20000
Jul-01 4000
Jul-05 1800
Jul-18 2900
 Jul-20 2800
Jul-21 3400
Jul-31 350
Jul-31 5600

Accounts Receivable
Date Explanation Ref Debit Credit
Jul-12 J1 4500
Jul-21 3400
Jul-25 6000

Supplies
Date Explanation Ref Debit Credit
3 Juli J1 2100

Prepaid insurance
Date Explanation Ref Debit Credit
5 juli J1 1800
31 juli adjusting

Equipment
Date Explanation Ref Debit Credit
1 juli J1 12000

Accumulated Depreciation-Equipment
Date Explanation Ref Debit Credit

Accounts payable
Date Explanation Ref Debit Credit
1 juli 8000
3 juli 2100
18 juli 2900

Salaries and wages payable

Date Explanation Ref Debit Credit

Share capital ordinary

Date Explanation Ref Debit Credit
Jul-20 20000
Retained earnings
Date Explanation Ref Debit Credit

Dividends
Date Explanation Ref Debit Credit
Jul-20 5600

Income summary
Date Explanation Ref Debit Credit

Service revenue
Date Explanation Ref Debit Credit
Jul-20 4500
25-Jul 6000
2700

Gasoline expense
Date Explanation Ref Debit Credit
Jul-20 350

Supplies expense
Date Explanation Ref Debit Credit

Depreciation expense
Date Explanation Ref Debit Credit

Insurance expense
Date Explanation Ref Debit Credit
Salaries and wages expense
Date Explanation Ref Debit Credit
Jul-20 2800

Account Titles TRIAL BALANCE

Debet Credit
Cash 5950
Accounts receivable 7100
supplies 2100
prepaid insurance 1800
equipment 12000
accounts payable 7200
share capital ordinary 20000
dividends 5600
service revenue 10500
gasoline expense 350
salaries and wages expense 2800
Total 37700 37700
depreciation expense
accum depr equipment
insurance expense
supplies expense
salaries and wages payable
totals
net income
totals

Adjustment
Date Account titles Ref
31 juli Accounts receivable
Service revenue

31 juli Depreciation expense

Acc depr equipment r
i
31 juli insurance expense
Prepaid expense
[1/12 x 1800]

31 Juli Supplies expense

Supplies
 (2100-600)

31 Juli Salaries and wages expense

Salaries and wages payable

ANYA CLARK
INCOME STATEMENT
For the Month ended July 31, 2020

Revenues
Service Revenue
Expense
Salaries and wages expense
Supplies expense
depreciation expense
gasoline expense
insurance expense
Total expense
Net income

ANYA CLARK
Retained Earnings Statement
For the Month ended July 31, 2020

Retained earnings, July 1

Add: net income

Less: dividends
Retained earnings, July 31

ANYA CLARK
Statement of Financial Position
July 31, 2020
ASSET
Current Assets
Cash 5950
Accounts Receivable 9800
Supplies 600
Prepaid insurance 1650
Property, plant, equipment
Equipment 12000
(-) Acc depre equipment -500
Total asset
 Jurnal penutup (closing entries)
Jul-31 Service Revenue
Income summary

Jul-31 Income summary

Salaries and wages expense
Depreciation expense
Insurance expense
Supplies expense
Gasoline expense

Jul-31 Income Summary

Retained earnings

Jul-31 Retained earnings

Dividends

ANYA CLARK
Post closing trial balance
July 31, 2020

Cash
Accounts receivable
Supplies
Prepaid insurance
Equipment
Accumulated depr equipment
Accounts payable
Salaries and wages payable
Share capital ordinary
Retained earnings
No.
Balance
20000
16000
14200
11300
 8500
11900
11550
5950

Balance
4500
1100
7100

Balance
2100

Balance
1800

Balance
12000

Balance

Balance
8000
10100
7200

Balance

Balance
20000
Balance

Balance
5600

Balance

Balance
4500
10500
13200

Balance
350

Balance

Balance

Balance
Balance
2800

ADJUSTMENT ADJ TRIAL BALANCE INCOME STATEMENT

Debet Credit Debet Credit Debet
5950
2700 9800
1500 600
150 1650
12000
7200
20000
5600
2700 13200
350 350
1000 3800 3800

500 500 500

500 500
150 150 150
1500 1500 1500
1000 1000
5850 5850 41900 41900 6300
6900
13200

Debit Credit
2700
2700

500
500

150
150

1500
1500
 1000
1000

ANYA CLARK
INCOME STATEMENT
For the Month ended July 31, 2020

13200

3800
1500
500
350
150
6300
6900

ANYA CLARK
Retained Earnings Statement
For the Month ended July 31, 2020

0
6900
6900
5600
1300

ANYA CLARK
Statement of Financial Position
July 31, 2020
LIABILITIES AND EQUITY
LIABILITIES
Accounts payable 7200
Salaries and wages payable 1000
Total liabilities 8200

Equity
Share capital ordinary 20000
Retained earnings 1300
29500 21300
Total L + E 29500
 13200
13200

6300
3800
500
150
1500
350

6900
6900

5600
5600

ANYA CLARK
Post closing trial balance
July 31, 2020
Debit Credit
5950
9800
600
1650
12000
500
7200
1000
20000
1300
30000 30000
INCOME STATEMENT STAT OF FINANCIAL POSITION
Credit Debet Credit
5950
9800
600
1650
12000
7200
20000
5600
13200

500

1000
13200 35600 28700
6900
13200 35600 35600