A.

Jurnal

Tanggal Keterangan ref D K

30 juni Suplies expense 631 1.400,-
Supplies 126 1.400,-

30 juni Utility expense 732 150,-

Utility payble 244 150.-
30 juni Insurance expense 722 500,-
Prepaid insurance 130 500,-
30 juni Unearned service revenue 209 2.500,-
Service revenue 400 2.500,-

30 juni Salaries expense 726 2.000-,

Salaries payble 212 2.000,-
30 juni Depreciation office expense 711 250,-
Acc depreciation office exp 158 250,-
30 juni Accounts receivable 112 1.000,-
Service revenue 400 1.000-,

B. adjuting

101 cash 726 Salaries expense

30/juni 7.500,- 30/juni adj 2.000,-

631 Suplies expense 212 Salaries payble

30/juni adj 14000- 30/juni adj 2.000,-

,

126 suplies 711 Depreciation office expense

30/juni adj 14.000-, 30/juni adj 250-

,

732. Utility expense 158.Acc depreciation office exp

30/juni adj 150-, 30/juni adj 250-,

244 Utility payble 112 Accounts receivable
30/juni adj 150-,
30/juni 6.000-,
30/juni adj 1.000-

30/juni balance 5.000,-

722 Insurance expense 301 t masasi capital

30/juni adj 500,- 30/juni 21.750-,

130 Prepaid insurance 729 rent expense

30/juni adj 150-,
30/juni adj 1.000-

209 Unearned service revenue 201 account payble

30/juni adj 2.500,- 30/juni 4.000,- 30/juni 4.500-,

30/juni balance 1.500,-

400 Service revenue 157 office equipment

30/juni 7.900,- 30/juni 15.000-,

30/juni adj 2.500,-
30/juni balance 10.400,-

C. Adj trial balance

Masasi company
Adj trial balance
Juni 30, 2008

Account number Debit Credit

101 cash 7.500,-
631 Suplies expense 14.000,-
126 suplies 14.000,-

Dst....

Selebihnya sama kayak vera Cuma beda di acount yg 301 t masasi capital, kalo vera jadi common
stock kodenya 311, enggak tauk itu apa heheh