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(ANSWER) - 02 - The Recording Process

The general journal entries for Perusahaan Bu Lily for April 2019 include: 1) Entries recording initial capital contributions and asset purchases including cash, computers, and machinery. 2) Entries recording prepaid expenses such as ads, rent, and insurance paid in cash. 3) Entries recording revenue from services provided to customers and payment of expenses like salaries and utilities. 4) Monthly closing entries including owner's drawings and adjusting cash balances. The trial balance at the end of April shows total debits of $275,700,000 equal to total credits, indicating the accounting records are in balance.

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47 views

(ANSWER) - 02 - The Recording Process

The general journal entries for Perusahaan Bu Lily for April 2019 include: 1) Entries recording initial capital contributions and asset purchases including cash, computers, and machinery. 2) Entries recording prepaid expenses such as ads, rent, and insurance paid in cash. 3) Entries recording revenue from services provided to customers and payment of expenses like salaries and utilities. 4) Monthly closing entries including owner's drawings and adjusting cash balances. The trial balance at the end of April shows total debits of $275,700,000 equal to total credits, indicating the accounting records are in balance.

Uploaded by

deltako
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Perusahaan Bu Lily

General Journal
For the Month Ended April 2019

(in Rp) General Journal


Date Debit Ref Debit
1-Mar Cash 100,000,000
Owner's capital
5-Mar Computer 120,000,000
Accounts Payable
7-Mar Machine 30,000,000
cash
Accounts Payable
10-Mar Supplies 4,000,000
Accounts Payable
14-Mar Prepaid Ads 20,000,000
cash
14-Mar Prepaid Rent 24,000,000
cash
15-Mar Prepaid Insurance 600,000
Cash
16-Mar Cash 10,000,000
Unearned Revenue
17-Mar Account Receivable 3,000,000
Service Revenue
25-Mar Owner's Drawings 8,000,000
Cash
26-Mar Cash 8,000,000
Accounts Receivable 12,000,000
Service Revenue
27-Mar
No Entry

28-Mar Cash 3,000,000


Accounts Receivable
30-Mar Salaries Expense 2,500,000
Cash
30-Mar Accounts Payable 4,000,000
Cash
30-Mar Utilities Expense 2,000,000
Cash
31-Mar Cash 2,700,000
Service Revenue
Pg. 1
Credit

100,000,000

120,000,000

10,000,000
20,000,000

4,000,000

20,000,000

24,000,000

600,000

10,000,000

3,000,000

8,000,000

20,000,000

3,000,000

2,500,000

4,000,000

2,000,000
2,700,000
Cash No. 101
Date Explanation Ref Dr Cr Balance
1-Mar 100,000,000 100,000,000
7-Mar 10,000,000 90,000,000
14-Mar 20,000,000 70,000,000
14-Mar 24,000,000 46,000,000
15-Mar 600,000 45,400,000
16-Mar 10,000,000 55,400,000
25-Mar 8,000,000 47,400,000
26-Mar 8,000,000 55,400,000
28-Mar 3,000,000 58,400,000
30-Mar 2,500,000 55,900,000
30-Mar 4,000,000 51,900,000
30-Mar 2,000,000 49,900,000
31-Mar 2,700,000 52,600,000

Accounts Receivable No. 102


Date Explanation Ref Dr Cr Balance
17-Mar 3,000,000 3,000,000
26-Mar 12,000,000 15,000,000
28-Mar 3,000,000 12,000,000

Supplies No. 103


Date Explanation Ref Dr Cr Balance
10-Mar 4,000,000 4,000,000

Prepaid Ads No. 104


Date Explanation Ref Dr Cr Balance
14-Mar 20,000,000 20,000,000

Prepaid Rent No. 105


Date Explanation Ref Dr Cr Balance
14-Mar 24,000,000 24,000,000

Prepaid Insurance No. 106


Date Explanation Ref Dr Cr Balance
15-Mar 600,000 600,000

Computer No. 112


Date Explanation Ref Dr Cr Balance
5-Mar 120,000,000 120,000,000
Machine No. 113
Date Explanation Ref Dr Cr Balance
7-Mar 30,000,000 30,000,000

Accounts Payable No. 201


Date Explanation Ref Dr Cr Balance
5-Mar 120,000,000 120,000,000
7-Mar 20,000,000 140,000,000
10-Mar 4,000,000 144,000,000
30-Mar 4,000,000 140,000,000

Unearned Revenue No. 202


Date Explanation Ref Dr Cr Balance
16-Mar 10,000,000 10,000,000

Owner's Capital No. 301


Date Explanation Ref Dr Cr Balance
1-Mar 100,000,000 100,000,000

Owner's Drawings No. 302


Date Explanation Ref Dr Cr Balance
25-Mar 8,000,000 8,000,000

Fees Earned/Service Revenue No. 401


Date Explanation Ref Dr Cr Balance
17-Mar 3,000,000 3,000,000
26-Mar 20,000,000 23,000,000
31-Mar 2,700,000 25,700,000

Salary Expense No. 501


Date Explanation Ref Dr Cr Balance
30-Mar 2,500,000 2,500,000

Utilities Expense No. 502


Date Explanation Ref Dr Cr Balance
30-Mar 2,000,000 2,000,000
Perusahaan Bu Lily
Trial Balance
31-Mar-17
Accounts Debit Credit
Cash 52,600,000
Accounts Receivable 12,000,000
Supplies 4,000,000
Prepaid Ads 20,000,000
Prepaid Rent 24,000,000
Prepaid Insurance 600,000
Computer 120,000,000
Machine 30,000,000
Accounts Payable 140,000,000
Unearned Revenue 10,000,000
Owner's Capital 100,000,000
Owner's Drawings 8,000,000
Fees Earned 25,700,000
Salary Expense 2,500,000
Utilities Expense 2,000,000
275,700,000 275,700,000
PT ASD
General Journal
For the Month Ended Oktober 2019

(in $) General Journal


Date Debit Ref Debit
1 Oktober Cash 3,000
Owner's Capital
3 Oktober Equipment 4,000
Account Payable
4 Oktober Supplies 400
Cash
6 Oktober Account Receivable 800
Service Revenue
10 Oktober Cash 750
Service Revenue
10 Oktober Cash 4,000
Notes Payable
12 Oktober Account Payable 1,500
Cash
15 Oktober Rent Expense 350
Cash
20 Oktober Cash 500
Account Payable
20 Oktober Account Receivable 940
Service Revenue
25 Oktober Cash 2,000
Owner's Capital
30 Oktober Owner's Drawings 300
Cash
31 Oktober Salaries and Wages Expense 500
Cash
19,040
Perusahaan Bu Lily
Trial Balance
31-Mar-17

Pg. 1 Accounts Debit


Credit Cash 7,200
Accounts Receivable 1,240
3,000 Supplies 400
Equipment 2,000
4,000 Notes Payable
Accounts Payable
400 Owner's Capital
Owner's Drawings 300
800 Service Revenue
Salaries and Wages Expense 500
750 Rent Expense 350
11,990
4,000

1,500

350

500

940

2,000

300

500
19,040
Lily
e

Credit

4,000
500
5,000

2,490

11,990
Debit Kredit

Kas $ 3,610 $
Piutang usaha 2,542
Perlengkapan 490
Peralatan 3,310
Utang usaha 3,000
pendapatan jasa diterima di muka 1,100
Modal pemilik 8,000
Prive pemilik 1,400
Pendapatan jasa 3,362
Beban gaji 3,300
Beban utilitas 810
15,462 15,462
Error
Information Notes
Source
move to debit
1, 5
$3.340 + $270
1 $2.812 - $270
2 $1,200 - $710
2 $2.600 + $710
6 $3.666 - $360 - $306
move to credit
no adjustment
7 $800 +$600
3 $2,480 + $882
4, 7 $3.200 + $700- $600
no adjustment

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