General Journal

Date Description Ref Debit Credit

2-Oct Cash Rp 14,500,000.00
Capital, Tn Andi Rp 14,500,000.00
5-Oct Rent Expense Rp 1,500,000.00
Cash Rp 1,500,000.00
7-Oct Cash Rp 5,000,000.00
Bank Loan Rp 5,000,000.00
11-Oct Advertisement expense Rp 3,600,000.00
Cash Rp 3,600,000.00
12-Oct Insurance Expense Rp 500,000.00
Salaries and wages expense Rp 700,000.00
Cash Rp 1,200,000.00
15-Oct Supplies Rp 650,000.00
Cash Rp 650,000.00
19-Oct cash Rp 500,000.00
service revenue Rp 500,000.00
22-Oct cash Rp 500,000.00
account receivable Rp 1,500,000.00
service revenue Rp 2,000,000.00
23-Oct account payable Rp 400,000.00
Cash Rp 400,000.00
25-Oct cash Rp 600,000.00
account receivable Rp 600,000.00
27-Oct Salaries and wages expense Rp 1,000,000.00
electricity and water expense Rp 500,000.00
cash Rp 1,500,000.00
27-Oct cash Rp 700,000.00
service revenue Rp 700,000.00
28-Oct account payable Rp 100,000.00
Salaries and wages expense Rp 900,000.00
cash Rp 1,000,000.00
29-Oct Tn Andi Drawing Rp 150,000.00
Cash Rp 150,000.00
30-Oct Bank Loan Rp 500,000.00
interest expense Rp 10,000.00
Cash Rp 510,000.00
 Income statement
Service Revenue Rp 3,200,000
Expenses :
Rent Expense Rp 1,500,000
Advertisement expense Rp 3,600,000
Insurance Expense Rp 500,000
Salaries and wages expense Rp 2,600,000
electricity and water expense Rp 500,000
Interest Expense Rp 10,000
Total Expense Rp 8,710,000
Net loss -Rp 5,510,000

Changing on equity Statement

Beginning of Capital Rp 14,500,000
less :
Net loss Rp 5,510,000
Drawings Rp 150,000 Rp 5,660,000
Capital the end of the month Rp 8,840,000

Statement of financial position

ASSETS:
Supplies Rp 650,000
Account Receivable Rp 900,000.00
Cash Rp 11,290,000.00
Total Assets Rp 12,840,000

Liability and Equity

Liability
Account Payable -Rp 500,000.00
Bank Loan Rp 4,500,000.00
Total Liability Rp 4,000,000
Equity
Tn Andi Capital Rp 8,840,000
Total Liability and Equity Rp 12,840,000