Nama : Wiwin
Juliyanti
NIM :110422425527/S1
AKT’11
OFF : EE
Matkul : Komputer
Akuntansi
Tugas : Accounting
Cycle for Service Company
Senin,3/9/12
|
Momobitta Photos
|
|||
|
Trial Balance
|
|||
|
March,31,2012
|
|||
|
101
|
Cash
|
Rp16.500.000,00
|
|
|
102
|
Accounts Receivable
|
Rp12.800.000,00
|
|
|
103
|
Supplies
|
Rp1.700.000,00
|
|
|
104
|
Prepaid Insurance
|
Rp3.600.000,00
|
|
|
105
|
Office Equipment
|
Rp26.000.000,00
|
|
|
106
|
Acc Depreciation-Office Equipment
|
Rp2.100.000,00
|
|
|
200
|
Accounts Payable
|
Rp7.000.000,00
|
|
|
201
|
Expenses Payable
|
Rp2.100.000,00
|
|
|
202
|
Unearned Revenue
|
Rp7.900.000,00
|
|
|
301
|
Mr. Munaris' Capital
|
Rp30.000.000,00
|
|
|
301
|
Mr.Munaris' Drawing
|
Rp1.000.000,00
|
|
|
401
|
Service Revenue
|
Rp26.500.000,00
|
|
|
402
|
Interest Revenue
|
Rp700.000,00
|
|
|
601
|
Salaries Expenses
|
Rp7.500.000,00
|
|
|
602
|
Rent Expenses
|
Rp4.600.000,00
|
|
|
603
|
Advertising Expenses
|
Rp1.100.000,00
|
|
|
604
|
Water, Electric and Telp Expenses
|
Rp800.000,00
|
|
|
801
|
Interest Expenses
|
Rp600.000,00
|
|
|
802
|
Miscellanous Expenses
|
Rp100.000,00
|
|
|
Totals
|
Rp76.300.000,00
|
Rp76.300.000,00
|
|
|
Transactions for the MomoBitta
Photos for April 2012 are presented bellow.
|
||
|
2012, April 1
|
Rent cost for April, paid in cash Rp 500.000,00
|
|
|
2012, April 3
|
Purchased office equipment for Rp 5.100.000,00 from Minggu Store on
account
|
|
|
2012, April 4
|
Receive a cash payment of Rp 2.100.000,00 for service provided
|
|
|
2012, April 4
|
Purchased Supplies for Rp 400.000,00 from Kelinci Shop. Mark paid 10%
cash and on account for the remaining balance
|
|
|
2012, April 7
|
Receive Rp 490.000,00 in cash from customer for the service
|
|
|
2012, April 8
|
Provided service on account to Mrs Tiyas Rp 2.000.000,00
|
|
|
2012, April 10
|
Collected cash of Rp 3.300.000,00 for service billed
|
|
|
2012, April 11
|
Paid creditor Rp 3.500.000,00 cash on balance owed
|
|
|
2012, April 12
|
Paid 50% cash on the balance related the transaction April 3,2012
|
|
|
2012, April 15
|
Billed customer Rp 2.200.000,00 for service performed
|
|
|
2012, April 16
|
Paid Rp 2.500.000,00 for salaries expenses
|
|
|
2012, April 17
|
Mr Munaris withdrew Rp 150.000,00 cash for personal use
|
|
|
2012, April 19
|
Purchased supplies for Rp 200.000,00 from Hape Depstore on cash
|
|
|
2012, April 20
|
Receive a Rp 2.250.000,00 cash from Ms Rekyan, a client for service that
are expected to be completed by June
2012
|
|
|
2012,April 21
|
Water, Electric and Telephone on this month Rp 500.000,00 and pays them
in cash
|
|
|
2012, April 23
|
Purchased office equipment for Rp 2.000.000,00 on cash
|
|
|
2012, April 24
|
Paid Rp 200.000,00 cash for Miscellanous Expenses
|
|
|
2012, April 26
|
Receive Rp 1.600.000,00 from customer in payment of Account Receivable
|
|
|
2012, April,27
|
Pays Rp 2.400.000,00 for one year insurance
|
|
|
2012, April 29
|
Receive a bill from Kompas for advertising this month Rp 1.300.000,00
|
|
GENERAL JOURNAL
MOMOBITTA PHOTOS
April 2012
|
Date
|
Account Titles and Explanation
|
Ref
|
Debit
|
Credit
|
|
|
2012. April 1
|
Rent Expense
|
Rp500.000
|
|||
|
Cash
|
Rp500.000
|
||||
|
2012, April 3
|
Office Equipment
|
Rp5.100.000
|
|||
|
Accounts Payable
|
Rp5.100.000
|
||||
|
2012, April 4
|
Cash
|
Rp2.100.000
|
|||
|
Service Revenue
|
Rp2.100.000
|
||||
|
2012, April 4
|
Supplies
|
Rp400.000
|
|||
|
Cash
|
Rp40.000
|
||||
|
Accounts Payable
|
Rp360.000
|
||||
|
2012, April 7
|
Cash
|
Rp490.000
|
|||
|
Service Revenue
|
Rp490.000
|
||||
|
2012, April 8
|
Accounts Receivable
|
Rp2.000.000
|
|||
|
Service Revenue
|
Rp2.000.000
|
||||
|
2012,April 10
|
Cash
|
Rp3.300.000
|
|||
|
Accounts Receivable
|
Rp3.300.000
|
||||
|
2012, April 11
|
Accounts Payable
|
Rp3.500.000
|
|||
|
Cash
|
Rp3.500.000
|
||||
|
2012, April 12
|
Accounts Payable
|
Rp2.550.000
|
|||
|
Cash
|
Rp2.550.000
|
||||
|
2012, April 15
|
Accounts Receivable
|
Rp2.200.000
|
|||
|
Service Revenue
|
Rp2.200.000
|
||||
|
2012, April 16
|
Salaries Expenses
|
Rp2.500.000
|
|||
|
Cash
|
Rp2.500.000
|
||||
|
2012, April 17
|
Mr Munaris' Drawing
|
Rp150.000
|
|||
|
Cash
|
Rp150.000
|
||||
|
2012, April 19
|
Supplies
|
Rp200.000
|
|||
|
Cash
|
Rp200.000
|
||||
|
2012, April 20
|
Cash
|
Rp2.250.000
|
|||
|
Unearned Revenue
|
Rp2.250.000
|
||||
|
2012, April 21
|
Water, Electric and Telp Expenses
|
Rp500.000
|
|||
|
Cash
|
Rp500.000
|
||||
|
2012, April 23
|
Office Equipment
|
Rp2.000.000
|
|||
|
Cash
|
Rp2.000.000
|
||||
|
2012, April 24
|
Miscellanous Expenses
|
Rp200.000
|
|||
|
Cash
|
Rp200.000
|
||||
|
2012, April 26
|
Cash
|
Rp1.600.000
|
|||
|
Accounts Receivable
|
Rp1.600.000
|
||||
|
2012, April 27
|
Prepaid Insurance
|
Rp2.400.000
|
|||
|
Cash
|
Rp2.400.000
|
||||
|
2012, April 29
|
Advertising Expenses
|
Rp1.300.000
|
|||
|
Expenses Payable
|
Rp1.300.000
|
||||
|
Totals
|
Rp35.140.000
|
Rp35.140.000
|
|||
GENERAL
LEDGER
In rupiahs
|
Cash-101
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
16.500.000
|
||||
|
April 1
|
J1
|
500.000
|
16.000.000
|
|||
|
April 4
|
J1
|
2.100.000
|
18.100.000
|
|||
|
April 4
|
J1
|
40.000
|
18.060.000
|
|||
|
April 7
|
J1
|
490.000
|
18.550.000
|
|||
|
April 10
|
J1
|
3.300.000
|
21.850.000
|
|||
|
April 11
|
J1
|
3.500.000
|
18.350.000
|
|||
|
April 12
|
J1
|
2.550.000
|
15.800.000
|
|||
|
April 16
|
J1
|
2.500.000
|
13.300.000
|
|||
|
April 17
|
J1
|
150.000
|
13.150.000
|
|||
|
April 19
|
J1
|
200.000
|
12.950.000
|
|||
|
April 20
|
J1
|
2.250.000
|
15.200.000
|
|||
|
April 21
|
J1
|
500.000
|
14.700.000
|
|||
|
April 23
|
J1
|
2.000.000
|
12.700.000
|
|||
|
April 24
|
J1
|
200.000
|
12.500.000
|
|||
|
April 26
|
J1
|
1.600.000
|
14.100.000
|
|||
|
April 27
|
J1
|
2.400.000
|
11.700.000
|
|||
|
Accounts Receivable-102
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
12.800.000
|
||||
|
April 8
|
J1
|
2.000.000
|
14.800.000
|
|||
|
April 10
|
J1
|
3.300.000
|
11.500.000
|
|||
|
April 15
|
J1
|
2.200.000
|
13.700.000
|
|||
|
April 26
|
J1
|
1.600.000
|
12.100.000
|
|||
|
April 30
|
Adj
|
650.000
|
12.750.000
|
|||
|
Supplies-103
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
1.700.000
|
||||
|
April 4
|
J1
|
400.000
|
2.100.000
|
|||
|
April 19
|
J1
|
200.000
|
2.300.000
|
|||
|
April 30
|
Adj
|
550.000
|
1.750.000
|
|||
|
Prepaid Insurance-104
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
3.600.000
|
||||
|
April 27
|
J1
|
2.400.000
|
6.000.000
|
|||
|
April 30
|
Adj
|
600.000
|
5.400.000
|
|||
|
Office Equipment-105
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
26.000.000
|
||||
|
April 3
|
J1
|
5.100.000
|
31.100.000
|
|||
|
April 23
|
J1
|
2.000.000
|
33.100.000
|
|||
|
Acc. Depreciation Office Equipment-106
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
2.100.000
|
||||
|
April 30
|
Adj
|
200.000
|
2.300.000
|
|||
|
Accounts Payable-200
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
7.000.000
|
||||
|
April 3
|
J1
|
5.100.000
|
12.100.000
|
|||
|
April 4
|
J1
|
360.000
|
12.460.000
|
|||
|
April 11
|
J1
|
3.500.000
|
8.960.000
|
|||
|
April 12
|
J1
|
2.550.000
|
6.410.000
|
|||
|
Expenses Payable-201
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
2.100.000
|
||||
|
April 29
|
J1
|
1.300.000
|
3.400.000
|
|||
|
April 30
|
Adj
|
1.900.000
|
5.300.000
|
|||
|
Unearned Revenue-202
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
7.900.000
|
||||
|
April 20
|
J1
|
2.250.000
|
10.150.000
|
|||
|
April 30
|
Adj
|
2.700.000
|
7.450.000
|
|||
|
Mr. Munaris’ Capital-301
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
30.000.000
|
||||
|
Mr. Munaris’ Drawing-302
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
1.000.000
|
||||
|
April 17
|
J1
|
150.000
|
1.150.000
|
|||
|
Services Revenue-401
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
26.500.000
|
||||
|
April 4
|
J1
|
2.100.000
|
28.600.000
|
|||
|
April 7
|
J1
|
490.000
|
29.090.000
|
|||
|
April 8
|
J1
|
2.000.000
|
31.090.000
|
|||
|
April 15
|
J1
|
2.200.000
|
33.290.000
|
|||
|
April 30
|
Adj
|
2.700.000
|
35.990.000
|
|||
|
April 30
|
Adj
|
650.000
|
36.640.000
|
|||
|
Interest Revenue-402
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
700.000
|
||||
|
Salaries Expense-601
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
7.500.000
|
||||
|
April 16
|
J1
|
2.500.000
|
10.000.000
|
|||
|
April 30
|
Adj
|
1.900.000
|
11.900.000
|
|||
|
Rent Expenses-602
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
4.600.000
|
||||
|
April 1
|
J1
|
500.000
|
5.100.000
|
|||
|
Advertising Expenses-603
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
1.100.000
|
||||
|
April 29
|
J1
|
1.300.000
|
2.400.000
|
|||
|
Water, Electric and Telp Expenses-604
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
800.000
|
||||
|
April 21
|
J1
|
500.000
|
1.300.000
|
|||
|
Interest Expenses-801
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
600.000
|
||||
|
Miscellanous Expenses-802
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
100.000
|
||||
|
2012, April 24
|
J1
|
200.000
|
300.000
|
|||
|
Supplies Expenses-605
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
-
|
||||
|
April 30``
|
Adj
|
550.000
|
550.000
|
|||
|
Insurance Expenses-606
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
-
|
||||
|
April 30
|
Adj
|
600.000
|
600.000
|
|||
|
Depreciation Expenses-607
|
||||||
|
Date
|
Explanation
|
Ref
|
Debit
|
Credit
|
Balance
|
|
|
Debit
|
Credit
|
|||||
|
2012, April 1
|
J1
|
-
|
||||
|
April 30
|
Adj
|
200.000
|
200.000
|
|||
|
MomoBitta Photos
|
|||
|
Unadjusted Trial Balance
|
|||
|
April,30,2012
|
|||
|
101
|
Cash
|
Rp11.700.000,00
|
|
|
102
|
Accounts Receivable
|
Rp12.100.000,00
|
|
|
103
|
Supplies
|
Rp2.300.000,00
|
|
|
104
|
Prepaid Insurance
|
Rp6.000.000,00
|
|
|
105
|
Office Equipment
|
Rp33.100.000,00
|
|
|
106
|
Acc Depreciation-Office Equipment
|
Rp2.100.000,00
|
|
|
200
|
Accounts Payable
|
Rp6.410.000,00
|
|
|
201
|
Expenses Payable
|
Rp3.400.000,00
|
|
|
202
|
Unearned Revenue
|
Rp10.150.000,00
|
|
|
301
|
Mr Munaris' Capital
|
Rp30.000.000,00
|
|
|
301
|
Mr Munaris' Drawing
|
Rp1.150.000,00
|
|
|
401
|
Service Revenue
|
Rp33.290.000,00
|
|
|
402
|
Interest Revenue
|
Rp700.000,00
|
|
|
601
|
Salaries Expenses
|
Rp10.000.000,00
|
|
|
602
|
Rent Expenses
|
Rp5.100.000,00
|
|
|
603
|
Advertising Expenses
|
Rp2.400.000,00
|
|
|
604
|
Water, Electric and Telp Expenses
|
Rp1.300.000,00
|
|
|
801
|
Interest Expenses
|
Rp600.000,00
|
|
|
801
|
Miscellanous Expenses
|
Rp300.000,00
|
|
|
Rp86.050.000,00
|
Rp86.050.000,00
|
||
MomoBitta Photos accumulated the following adjustment data
at 2012, April,30:
·
2012,April 30. Supplies of Rp 550.000,00 have
been used.
·
2012,April 30. Prepaid Insurance totalling Rp
600.000,00 has expired.
·
2012,April 30. Salaries of Rp 1.900.000,00 were
unpaid at April 30.
·
2012,April 30. Monthly Depreciation for Office
Equipment is Rp 200.000,00
·
2012,April 30. Unearned service revenue of Rp
2.700.000,00 is earned.
·
2012,April 30. Service provided other customer
but not recorded at April 30 totaled Rp 650.000,00
The new Account will be use:
-Supllies Expenses
-Depreciation Expenses
-Insurance Expenses
GENERAL JOURNAL
|
Date
|
Account Titles and Explanation
|
Ref
|
Debit
|
Credit
|
|
|
Adjusting Entries
|
|||||
|
2012,April, 30
|
Supplies Expenses
|
550.000
|
|||
|
Supplies
|
550.000
|
||||
|
2012, April 30
|
Insurance Expenses
|
600.000
|
|||
|
Prepaid Insurance
|
600.000
|
||||
|
2012, April 30
|
Salaries Expenses
|
1.900.000
|
|||
|
Expenses Payable
|
1.900.000
|
||||
|
2012, April 30
|
Depreciation Expenses
|
200.000
|
|||
|
Acc Depreciation-Office Equipment
|
200.000
|
||||
|
2012, April 30
|
Unearned Service Revenue
|
2.700.000
|
|||
|
Service Revenue
|
2.700.000
|
||||
|
2012,April 30
|
Accounts Receivable
|
650.000
|
|||
|
Service Revenue
|
650.000
|
||||
|
MomoBitta Photos
|
|
Adjusted Trial Balance
|
|
April,30,2012
|
|
No Acc
|
Account Title
|
|
|
|
Debit
|
Credit
|
||
|
101
|
Cash
|
Rp11.700.000
|
|
|
102
|
Accounts Receivable
|
Rp12.750.000
|
|
|
103
|
Supplies
|
Rp1.750.000
|
|
|
104
|
Prepaid Insurance
|
Rp5.400.000
|
|
|
105
|
Office Equipment
|
Rp33.100.000
|
|
|
106
|
Acc Depreciation-Office Equipment
|
|
Rp2.300.000
|
|
200
|
Accounts Payable
|
|
Rp6.410.000
|
|
201
|
Expenses Payable
|
|
Rp5.300.000
|
|
201
|
Unearned Service Revenue
|
|
Rp7.450.000
|
|
301
|
Mr Munaris' Capital
|
|
Rp30.000.000
|
|
301
|
Mr Munaris' Drawing
|
Rp1.150.000
|
|
|
401
|
Service Revenue
|
|
Rp36.640.000
|
|
402
|
Interest Revenue
|
|
Rp700.000
|
|
601
|
Salaries Expenses
|
Rp11.900.000
|
|
|
602
|
Rent Expenses
|
Rp5.100.000
|
|
|
603
|
Advertising Expenses
|
Rp2.400.000
|
|
|
604
|
Water, Electric and Telp Expenses
|
Rp1.300.000
|
|
|
801
|
Interest Expenses
|
Rp600.000
|
|
|
801
|
Miscellanous Expenses
|
Rp300.000
|
|
|
605
|
Supplies Expenses
|
Rp550.000
|
|
|
606
|
Insurance Expenses
|
Rp600.000
|
|
|
607
|
Depreciation Expenses
|
Rp200.000
|
|
|
|
TOTALS
|
Rp88.800.000
|
Rp88.800.002
|
FINANCIAL REPORT
-Income Statement
MOMOBITTA PHOTOS
INCOME STATEMENT
For the period ended April,30,2012.
Revenues:
Service
Revenue Rp
36.640.000,00
Interest
Revenue Rp 700.000,00
Totals Rp
37.340.000,00
Operating Expenses:
Rent Expenses Rp 5.100.000,00
Salaries Expenses Rp 11.900.000,00
Interest Expenses Rp 600.000,00
Advertising Expenses Rp
2.400.000,00
Water, Electric and Telp Expenses Rp
1.300.000,00
Miscellanous Expenses Rp 300.000,00
Supplies Expenses Rp 550.000,00
Depreciation Expenses Rp 200.000,00
Insurance Expenses Rp 600.000,00
Total Expenses Rp 22.950.000,00
NET INCOME Rp 14.390.000,00
|
MomoBitta Photos
|
|||
|
Statement of Owner Equity's Change
|
|||
|
for the periods ended April,30,2012
|
|||
|
Mr Munaris's Capital on April 1
|
Rp30.000.000
|
||
|
Add:
|
Net Income
|
Rp14.390.000
|
|
|
Less
|
Mr Munaris' Drawing
|
Rp1.150.000
|
|
|
Increase on equity
|
Rp13.240.000
|
||
|
Mr Munaris's Capital on 30 April,2012
|
Rp43.240.000
|
||
|
MOMOBITTA PHOTOS
|
||
|
STATEMENT OF FINANCIAL POSITION
|
||
|
April 30,2012
|
||
|
ASSETS
|
||
|
Current Assets:
|
||
|
101
|
Cash
|
Rp11.700.000,00
|
|
102
|
Accounts Receivable
|
Rp12.750.000,00
|
|
103
|
Supplies
|
Rp1.750.000,00
|
|
104
|
Prepaid Insurance
|
Rp5.400.000,00
|
|
Rp31.600.000,00
|
||
|
Fixed Asses
|
||
|
105
|
Office Equipment
|
Rp33.100.000,00
|
|
106
|
Acc Depreciation-Office Equipment
|
[Rp 2.300.000,00]
|
|
Rp30.800.000,00
|
||
|
Total ASSETS
|
Rp62.400.000,00
|
|
|
EQUITY AND LIABLITIES
|
||
|
Current liabilities
|
||
|
200
|
Accounts Payable
|
Rp6.410.000,00
|
|
201
|
Expenses Payable
|
Rp5.300.000,00
|
|
202
|
Unearned Service Revenue
|
Rp7.450.000,00
|
|
TOTAL LIABLITIES
|
Rp19.160.000,00
|
|
|
301
|
Mr Munaris' Capital
|
Rp43.240.000,00
|
|
Total EQUITY AND LIABILITIES
|
Rp62.400.000,00
|
|
|
MOMOBITTA PHOTOS
|
||||
|
STATEMENT OF CASH FLOW
|
||||
|
April 2012
|
||||
|
Operating;s Activities
|
inflow
|
outflow
|
||
|
Service Revenue
|
Rp 2.590.000
|
|||
|
Accounts Receivable
|
Rp 4.900.000
|
|||
|
Unearned Revenue
|
Rp 2.250.000
|
|||
|
Rp 9.740.000
|
||||
|
Rent Expenses
|
Rp 500.000
|
|||
|
supplies
|
Rp 240.000
|
|||
|
Accounts Payable
|
Rp 6.050.000
|
|||
|
Salaries Expenses
|
Rp 2.500.000
|
|||
|
Water, Electric and Telp Expenses
|
Rp 500.000
|
|||
|
Miscellanous Expenses
|
Rp 200.000
|
|||
|
Prepaid Insurance
|
Rp 2.400.000
|
|||
|
Rp 12.390.000
|
||||
|
Net Cash from operating activities
|
_Rp 2.650.000,00
|
|||
|
Investing Activities
|
||||
|
Office Equipment
|
||||
|
_Rp 2.000.000,00
|
||||
|
Financing Activities
|
||||
|
Munaris'Drawing
|
_Rp
150.000,00
|
|||
|
Net DECREASE FOR THE PERIOD
|
_Rp 4.800.000,00
|
|||
|
CASH AT THE BEGINNING PERIOD
|
Rp
16.500.000
|
|||
|
CASH AT THE END PERIOD
|
Rp
11.700.000
|
|||
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