DATE DESCRIPTION Debit Credit

April 1 Cash 13,100,000

Account Receivable 3,000,000
Supplies 1,400,000
Office Equipment 12,500,000
Kevin Mulyadi Caoital 30,000,000

1 Prepaid Rent 4,800,000

Cash 4,800,000

2 Prepaid Insurance 1,800,000

Cash 1,800,000

4 Cash 5,000,000
Unearned Fees 5,000,000

5 Office Equipment 2,000,000

Account Payable 2,000,000

6 Cash 1,800,000
Account Receivable 1,800,000

10 Miscellaneous Expense 120000

Cash 120000

12 Account Payable 1,200,000

Cash 1,200,000

12 Account Receivable 4,200,000

Fees Earned 4,200,000

14 Salary Expense 750000

Cash 750000

17 Cash 6,250,000
Fees Earned 6,250,000

18 Supplies 800000
Cash 800000

20 Account Receivable 2,100,000

Fees Earned 2,100,000
24 Cash 3,850,000
Fees Earned 3,850,000

26 Cash 5,600,000
Account Receivable 5,600,000

27 Salary Expense 750000

Cash 750000

29 Miscellaneous Expense 130000

Cash 130000

30 Miscellaneous Expense 200000

Cash 200000

30 Cash 3,050,000
Fees Earned 3,050,000

30 Account Receivable 1,500,000

Fees Earned 1,500,000

30 Kevin Mulyadi Drawing 6,000,000

Cash 6,000,000

TOTAL 81900000 81,900,000

 CASH Account Receivable
1. 13,100,000 1. 4,800,000 1. 3,000,000 6. 1,800,000
2. 1,800,000 12. 4,200,000 26. 5,600,000
4. 5,000,000 10. 120,000 20. 2,100,000
6. 1,800,000 12. 1,200,000 30. 1,500,000
17. 6,250,000 14. 750,000
24. 3,850,000 18. 800,000
26. 5,600,000 27. 750,000
30. 3,050,000 28. 130,000 Supplies
30. 200,000 1. 1,400,000 adj. 850.000
30. 6,000,000 2. 800,000
22,100,000

Prepaid Rent Prepaid Insurance

1. 4,800,000 adj. 1,600,000 2. 1,800,000 adj. 300,000

Unearned Fees
Kevin Mulyadi Drawing Adj. 2,500,000 4. 5,000,000
30. 6,000,000

Fees Earned Salary Expense

12. 4,200,000 14. 750,000
17. 6,250,000 27. 750,000
20. 2,100,000 Adj. 120,000
24. 3,850,000
30. 3,050,000
30. 1,500,000 Depreciation Expense
Adj. 2,500,000 Adj. 330,000
 Office Equipment Miscellaneous Expense
1. 12,500,000 10. 120,000
5. 2,000,000 29. 130,000
30. 200,000

Accumulated Depreciation
adj. 330,000

Accounts Payable
12. 1,200,000 1. 2,000,000

Salaries Payable
Adj. 120,000

Kevin Mulyadi Captial

1. 30,000,000

Rent Expense
Adj. 1,600,000

Supplies Expense
Adj. 850,000

Insurance Expense
Adj. 300,000
Expense
 Kevin Consulting
Unadjusted Trial Balance
30-Apr-15
ACCOUNT D K
Cash 22,100,000
Account Receivable 3,400,000
Supplies 2,200,000
Prepaid Rent 4,800,000
Prepaid Insurance 1,800,000
Office Equipment 14,500,000
Accumulated Depreciation 0
Accounts Payable 800,000
Salaries Payable 0
Unearned Fees 5,000,000
Kevin Mulyadi Capital 30,000,000
Kevin Mulyadi Drawing 6,000,000
Fees Earned 20,950,000
Salary Expense 1,500,000
Rent Expense 0
Supplies Expense 0
Depreciation Expense 0
Insurance Expense 0
Miscellaneous Expense 450,000
56,750,000 56750000
 Journal
Date Description Debit Kredit
April 30 Insurance Expense 300,000
Prepaid Insurance 300,000

30 Supplies Expense 850,000

Supplies 850,000

30 Depreciation Expense 330,000

Accumulated Depreciation 330,000

30 Salary Expense 120,000

Salaries Payable 120,000

30 Rent Expense 1,600,000

Prepaid Rent 1,600,000

30 Unearned Fees 2,500,000

Fees Earned 2,500,000
 Kredit

300,000

850,000

330,000

120,000

1,600,000

2,500,000
 Kevin Consulting
Adjusted Trial Balance
30-Apr-15
ACCOUNT D K
Cash 22,100,000
Account Receivable 3,400,000
Supplies 1,350,000
Prepaid Rent 3,200,000
Prepaid Insurance 1,500,000
Office Equipment 14,500,000
Accumulated Depreciation 330,000
Accounts Payable 800,000
Salaries Payable 120,000
Unearned Fees 2,500,000
Kevin Mulyadi Capital 30,000,000
Kevin Mulyadi Drawing 6,000,000
Fees Earned 23,450,000
Salary Expense 1,620,000
Rent Expense 1,600,000
Supplies Expense 850,000
Depreciation Expense 330,000
Insurance Expense 300,000
Miscellaneous Expense 450,000
57,200,000 57200000
 Kevin Consulting
Income Statement
For the month ended April 30, 2015
Fees Earned Rp. 23,450,000 Kevin Mulyadi Capita
Expenses: Investment during The
Salary Expense 1,620,000 Net Income for t
Rent Expense 1,600,000
Supplies Expense 850,000 Less Withdra
Depreciation Expense 330,000 Increase in Owne
Insurance Expense 300,000
Miscellaneous Expense 450,000 Kevin Mulyadi Capita
Total Expense 5,150,000
Net Income 18,300,000

Kevin Consulting
Statement Of Financial Position
30-Apr-15
Assets
Current Assets: Current Liabilities:
Cash 22,100,000 Ac
Account Receivable 3,400,000 Sa
Supplies 1,350,000 U
Prepaid Rent 3,200,000
Prepaid Insurance 1,500,000
Total Current Assets 31,550,000 O
Fixed Assets Kevin
Office Equipment 14,500,000 Total Liabi
Less Accumultaed Depreciation 330,000
Total Fixed Assets 14,170,000
TOTAL ASSETS 45,720,000
 Kevin Consulting
Statement of Changes in Equity
For the month ended April 30, 2015
Kevin Mulyadi Capital April 1, 2015 0
Investment during The month 30,000,000
Net Income for the month 18,300,000
48,300,000
Less Withdrawals 6,000,000
Increase in Owner's equity 42,300,000

Kevin Mulyadi Capital April 30 2015 42,300,000

Consulting
Financial Position
Apr-15
Liabilities
Current Liabilities:
Accounts Payable 800,000
Salaries Payable 120,000
Unearned Fees 2,500,000
Total Liabilities 3,420,000

Owner's Equity
Kevin Mulyadi, Capital 42,300,000
Total Liabilities and Owner Equity 45,720,000
 Unadjusted Adjusted
Account Title Trial Balance Adjustment Trial Balance
Dr Cr Dr Cr Dr
Cash 22,100,000 22,100,000
Account Receivable 3,400,000 3,400,000
Supplies 2,200,000 850,000 1,350,000
Prepaid Rent 4,800,000 1,600,000 3,200,000
Prepaid Insurance 1,800,000 300,000 1,500,000
Office Equipment 14,500,000 14,500,000
Accumulated Depreciation 0 330,000
Accounts Payable 800,000
Salaries Payable 0 120,000
Unearned Fees 5,000,000 2,500,000
Kevin Mulyadi, Capital 30,000,000
Kevin Mulyadi, Drawing 6,000,000 6,000,000
Fees Earned 20,950,000 2,500,000
Salary Expense 1,500,000 120,000 1,620,000
Rent Expense 0 1,600,000 1,600,000
Supplies Expense 0 850,000 850,000
Depreciation Expense 0 330,000 330,000
Insurance Expense 0 300,000 300,000
Miscellaneous Expense 450,000 450,000
Total 56,750,000 56750000 5,700,000 5,700,000 57,200,000
 Adjusted Statement of
Trial Balance Income Statement Financial Position
Cr Dr Cr Dr Cr
22,100,000
3,400,000
1,350,000
3,200,000
1,500,000
14,500,000
330,000 330,000
800,000 800,000
120,000 120,000
2,500,000 2,500,000
30,000,000 30,000,000
6,000,000
23,450,000 23,450,000
1,620,000
1,600,000
850,000
330,000
300,000
450,000
57,200,000 5,150,000 23,450,000 52,050,000 33,750,000
18,300,000 18,300,000