GENERAL JOURNAL ENTRIES

DECEMBER 2021

Date Ref Accounts Debit Credit

 Ledger (Buku Besar)

Account : Cash Acc. No. 101

Balance
Date Description ref Debit Credit
Debit Credit

Account: Bank Acc. No. 102

Balance
Date Description ref Debit Credit
Debit Credit

Account: Account Receivable Acc. No. 112

Balance
Date Description ref Debit Credit
Debit Credit

Account: Prepaid Insurance Acc. No. 123

Balance
Date Description ref Debit Credit
Debit Credit

Account: Supplies Acc. No. 124

Balance
Date Description ref Debit Credit
Debit Credit

Account: Equipment Acc. No. 131

Balance
Date Description ref Debit Credit
Debit Credit
Account: Accumulated Deprecation- Equipment Acc. No. 132
Balance
Date Description ref Debit Credit
Debit Credit

- -

Account: Land Acc. No. 133

Balance
Date Description ref Debit Credit
Debit Credit

Account: Building Acc. No. 134

Balance
Date Description ref Debit Credit
Debit Credit

Account: Accumulated Deprecation- Building Acc. No. 135

Balance
Date Description ref Debit Credit
Debit Credit

Account: Account Payable Acc. No. 201

Date Description ref Debit Credit Balance
Debit Credit

Account: Unearned service revenue Acc. No. 209

Balance
Date Description ref Debit Credit
Debit Credit

Account: Salaries Payable Acc. No. 212

Balance
Date Description ref Debit Credit
Debit Credit

Account: Share Capital-Ordinary Acc. No. 311

Balance
Date Description ref Debit Credit
Debit Credit
Account: Retained Earning Acc. No. 320
Balance
Date Description ref Debit Credit
Debit Credit

Account: Dividend Acc. No. 322

Balance
Date Description ref Debit Credit
Debit Credit
- -
Account: Income Summary Acc. No. 350
Balance
Date Description ref Debit Credit
Debit Credit

Account: Service revenue Acc. No. 400

Balance
Date Description ref Debit Credit
Debit Credit

Account: Depreciation Expense- Equipment Acc. No. 611

Balance
Date Description ref Debit Credit
Debit Credit

Account: Depreciation Expense- Building Acc. No. 612

Balance
Date Description ref Debit Credit
Debit Credit

Account: Supplies Expense Acc. No. 613

Balance
Date Description ref Debit Credit
Debit Credit

Account: Salaries Expense Acc. No. 615

Balance
Date Description ref Debit Credit
Debit Credit

Account: Insurance Expense Acc. No. 620

Balance
Date Description ref Debit Credit
Debit Credit

Account: Rent Expense Acc. No. 621

Balance
Date Description ref Debit Credit
Debit Credit
Account: Utility Expense Acc. No. 622
Balance
Date Description ref Debit Credit
Debit Credit
 Perusahaan Kesatuan
WORKSHEET
FOR THE MONTH ENDED …………………..
No Unadjusted Trial Balance Adjustment Adjusted Trial Balance Income Statement Stat of Financial Position
Accounts
Accoun Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
101 Cash
102 Bank
112 Account Receivable
123 Prepaid Insurance
124 Supplies
131 Equipment
132 Accumulated Depr.Equipment
133 Land
134 Bullding
135 Accumulated Depr.Buillding
201 Account Payable
209 Unearned Service Revenue
212 Salaries Payable
311 Share Capital – Ordinary
320 Retained Earning
322 Dividend -
350 Income Summary
400 Service Revenue -

611 Depr Expense-Equipment

612 Depr Expense-Buillding
613 Supplies Expense
615 Salaries Expense
620 Insurance Expense
621 Rent Expense
622 Utility Expense
TOTAL - - -
Nett Income -
TOTAL
 ADJUSTING JOURNAL ENTRIES

Date Ref Accounts Debit Credit

 CLOSING JOURNAL ENTRIES
DECEMBER 31,2021

Ref Accounts Debit Credit