Tanggal Deskripsi Ref Debit

1-Oct-16 Cash Rp101,900

Service revenue
Supplies expense Rp48,000
Cash
Utility expense Rp54,000
Cash
Miscellaneous expense Rp24,000
Cash
2-Oct-16 Cash Rp254,000
Service revenue
Supplies expense Rp85,000
Cash
Miscellaneous expense Rp5,000
Cash
3-Oct-16 Cash Rp398,000
Service revenue
Wages expense Rp300,000
Cash
Supplies expense Rp95,000
Cash
Miscellaneous expense Rp3,000
Cash
4-Oct-16 Cash Rp133,000
Service revenue
Supplies expense Rp60,000
Cash
Miscellaneous expense Rp6,000
Cash
5-Oct-16 Cash Rp234,000
Service revenue
Utility expense Rp20,000
Cash
Supplies expense Rp45,000
Cash
Account Receivable Rp26,000
Cash
Miscellaneous expense Rp64,000
Cash
11-Oct-16 Cash Rp326,500
Service revenue
Supplies expense Rp36,000
cash
12-Oct-16 Cash Rp140,600
 Service revenue
Miscellaneous expense Rp15,000
Cash
Utility expense Rp20,000
Cash
Wages expense Rp100,000
Cash
13-Oct Cash Rp100,800
Service revenue
Supplies expense Rp170,000
Cash
Wages expense Rp50,000
Cash
Miscellaneous expense Rp12,000
Cash
14-Oct-16 Cash Rp233,750
Service revenue
Utility expense Rp26,000
Cash
15-Oct-16 Cash Rp209,600
Service revenue
Supplies expense Rp75,000
Cash
Utility expense Rp20,000
Cash
Owner's drawing Rp300,000
Cash
16-Oct-16 Cash Rp322,300
Service revenue
Utility expense Rp105,000
Cash
Wages expense Rp24,000
Cash
Account payable Rp300,000
Cash
17-Oct-16 Cash Rp165,100
Service revenue
Supplies expense Rp26,000
Cash
18-Oct-16 Cash Rp242,800
Service revenue
Owner's drawing Rp420,000
Cash
Supplies expense Rp2,000
Cash
19-Oct-16 Cash Rp240,600
Service revenue
 Supplies expense Rp151,500
Cash
Miscellaneous expense Rp22,000
Cash
20-Oct-16 Cash Rp232,100
Service revenue
21-Oct-16 Cash Rp199,500
Service revenue
Account payable Rp200,000
Cash
Miscellaneous expense Rp18,000
Cash
22-Oct-16 Cash Rp134,200
Service revenue
Account Receivable Rp37,800
Cash
23-Oct Cash Rp57,000
Service revenue
Supplies expense Rp15,000
Cash
Utility expense Rp20,000
Cash
Owner's drawing Rp50,000
Cash
Miscellaneous expense Rp5,000
Cash
Account Receivable Rp20,000
Cash
24-Oct-16 Cash Rp152,200
Service revenue
Miscellaneous expense Rp20,000
Cash
Account Receivable Rp41,000
Cash
25-Oct-16 Cash Rp365,500
Service revenue
Supplies expense Rp30,000
Cash
26-Oct-16 Cash Rp385,600
Service revenue
Supplies expense Rp40,000
Cash
Account Receivable Rp48,000
Cash
Miscellaneous expense Rp12,000
Cash
27-Oct-16 Cash Rp209,800
 Service revenue
Utility expense Rp53,000
Cash
Supplies expense Rp5,000
Cash
Account Receivable Rp59,800
Cash
28-Oct-16 Cash Rp235,400
Service revenue
Utility expense Rp20,000
Cash
Supplies expense Rp12,000
Cash
Miscellaneous expense Rp153,000
Cash
Account Receivable Rp66,000
Cash
29-Oct-16 Cash Rp86,300
Service revenue
Supplies expense Rp85,000
Cash
Owner's drawing Rp1,000,000
Cash
Miscellaneous expense Rp23,000
Cash
Account Receivable Rp50,000
Cash
Account payable Rp180,000
Cash
30-Oct-16 Cash Rp190,400
Service revenue
Supplies expense Rp20,000
Cash
31-Oct-16 Cash Rp597,100
Service revenue
Supplies expense Rp190,000
Cash
Utility expense Rp20,000
Cash
Account Receivable Rp20,000
Cash
Credit Service revenue Supplies expense Utility Expense
101,900 48,000 54,000
Rp101,900 254,000 85,000 20,000
398,000 95,000 20,000
Rp48,000 133,000 60,000 26,000
234,000 45,000 20,000
Rp54,000 326,500 36,000 105,000
140,600 170,000 20,000
Rp24,000 100,800 75,000 53,000
233,750 26,000 20,000
Rp254,000 209,600 2,000 20,000
322,300 151,500
Rp85,000 165,100 15,000
242,800 30,000
Rp5,000 240,600 40,000
232,100 5,000
Rp398,000 199,500 153,000
134,200 85,000
Rp300,000 57,000 20,000
152,200 190,000
Rp95,000 365,500
385,600
Rp3,000 209,800
235,400
Rp133,000 86,300
190,400
Rp60,000 597,100
Total 5,948,050 1,331,500 358,000
Rp6,000
Accounts Payable Account Receivable Owner's Drawing
Rp234,000 -300000 26000 300,000
-200000 37800 420,000
Rp20,000 -180000 20000 50,000
-680000 41000 1,000,000
Rp45,000 48000 1,770,000
59800
Rp26,000 66000
50000
Rp64,000 20000
368600
Rp326,500

Rp36,000
Rp140,600

Rp15,000

Rp20,000

Rp100,000

Rp100,800

Rp170,000

Rp50,000

Rp12,000

Rp233,750

Rp26,000

Rp209,600

Rp75,000

Rp20,000

Rp300,000

Rp322,300

Rp105,000

Rp24,000

Rp300,000

Rp165,100

Rp26,000

Rp242,800

Rp420,000

Rp2,000

Rp240,600
Rp151,500

Rp22,000

Rp232,100

Rp199,500

Rp200,000

Rp18,000

Rp134,200

Rp37,800

Rp57,000

Rp15,000

Rp20,000

Rp50,000

Rp5,000

Rp20,000

Rp152,200

Rp20,000

Rp41,000

Rp365,500

Rp30,000

Rp385,600

Rp40,000

Rp48,000

Rp12,000
 Rp209,800

Rp53,000

Rp5,000

Rp59,800

Rp235,400

Rp20,000

Rp12,000

Rp153,000

Rp66,000

Rp86,300

Rp85,000

Rp1,000,000

Rp23,000

Rp50,000

Rp180,000

Rp190,400

Rp20,000

Rp597,100

Rp190,000

Rp20,000

Rp20,000
 Cash
Wages Expense Misscelanous Expense Dr Cr
300,000 24,000 101,900
100,000 5,000 48,000
50,000 3,000 54,000
24,000 6,000 24,000
24,000 254,000
15,000 85,000
12,000 5,000
22,000 398,000
18,000 300,000
5,000 95,000
20,000 3,000
12,000 133,000
153,000 60,000
23,000 6,000
40,000 234,000
20,000
45,000
26,000
64,000
326,500
36,000
140,600
15,000
20,000
100,000
100,800
474,000 382,000 170,000
50,000
12,000
233,750
26,000
209,600
75,000
20,000
300,000
322,300
105,000
24,000
300,000
165,100
26,000
242,800
420,000
 2,000
240,600
151,500
22,000
232,100
199,500
200,000
18,000
134,200
37,800
57,000
15,000
20,000
50,000
5,000
20,000
152,200
20,000
41,000
365,500
30,000
385,600
40,000
48,000
12,000
209,800
53,000
5,000
59,800
235,400
20,000
12,000
153,000
66,000
86,300
85,000
1,000,000
23,000
50,000
180,000
190,400
20,000
597,100
190,000
20,000
20,000
724,950
 LEDGER

Cash Accounts Receivable

Beginning 1480000 Beginning 23500
101,900 26000
48,000 37800
54,000 20000
24,000 41000
254,000 48000
85,000 59800
5,000 66000
398,000 50000
300,000 20000
95,000 Ending 392100
3,000
133,000 Supplies Expense
60,000 Beginning 0
6,000 48,000
234,000 85,000
20,000 95,000
45,000 60,000
26,000 45,000
64,000 36,000
326,500 170,000
36,000 75,000
140,600 26,000
15,000 2,000
20,000 151,500
100,000 15,000
100,800 30,000
170,000 40,000
50,000 5,000
12,000 153,000
233,750 85,000
26,000 20,000
209,600 190,000
75,000 Ending 1,331,500
20,000
300,000 Utilities Expense
322,300 Beginning 0
105,000 54,000
24,000 20,000
300,000 20,000
165,100 26,000
26,000 20,000
242,800 105,000
 420,000 20,000
2,000 53,000
240,600 20,000
151,500 20,000
22,000 Ending 358,000
232,100
199,500 Wages Expense
200,000 Beginning 0
18,000 300,000
134,200 100,000
37,800 50,000
57,000 24,000
15,000 Ending 474,000
20,000
50,000 Miscellaneous Expense
5,000 Beginning 0
20,000 24,000
152,200 5,000
20,000 3,000
41,000 6,000
365,500 24,000
30,000 15,000
385,600 12,000
40,000 22,000
48,000 18,000
12,000 5,000
209,800 20,000
53,000 12,000
5,000 153,000
59,800 23,000
235,400 40,000
20,000 Ending 382,000
12,000
153,000 Owner's Drawings
66,000 Beginning 0
86,300 300,000
85,000 420,000
1,000,000 50,000
23,000 1,000,000
50,000 Ending 1,770,000
180,000
190,400
20,000
597,100
190,000
20,000
 20,000
Ending 2,204,950
 Accounts Payable Service Revenue
Beginning 840000 Beginning 0
300000 101,900
200000 254,000
180000 398,000
Ending 160000 133,000
234,000
326,500
140,600
100,800
233,750
209,600
322,300
165,100
242,800
240,600
232,100
199,500
134,200
57,000
152,200
365,500
385,600
209,800
235,400
86,300
190,400
597,100
Ending 5,948,050
 Harla (Harum Laundry )
Income Statement
For the month ended 31 Oktober 2016
Revenue
Sales Revenue Rp. 5,498,050
Expense
Supplies Expense Rp. 1,331,500
Utility Expense Rp. 358,000
Wages Expense Rp. 474,000
Misscelanous Expense Rp. 382 000 (Rp. 2,545,500)
Net Income Rp. 2,952,550

Harla (Harum Laundry)

Statement of Owner's Equity
For the month ended 31 Oktober 2016
Owner's Capital 1 Oktober 2016 Rp5,254,500
Add :
Investment Rp0
Net Income Rp2,952,550
Less :
Owner's Drawing Rp1,770,000
Owner's Capital 31 Oktober 2016 Rp6,437,050

Laundry & Dry Clean Service

Balance Sheet
For the Month Ended 30 Oktober 2016
Asset
Current Asset
Cash Rp2,204,950
Accounts Receivable Rp392,100

Total Current Assets Rp2,597,050

Fixed Assets
Equipment Rp5,000,000
Accumulated Depreciation Equipment -Rp1,000,000
Total fixed assets Rp4,000,000
Total assets Rp6,597,050

Liabilities
Current liabilities
Accounts payable Rp160,000
Total liabilities Rp160,000

Owner's Equity
Owner's capital Rp6,437,050
Total liabilities and equity Rp6,597,050