Contoh RECORDING PROCESS dari Business Documents sampai jadi Laporan

Grace and Ray started a smartphone application development company

that they incorporate at Softbite SA. On September 1, 2018. The following No. Account Titles and Explana
transactions occurred during the month of September 2018. 1 Cash
Grace dan Ray memulai perusahaan pengembangan aplikasi ponsel cerdas Share Capital-Ordina
yang mereka gabungkan di Softbite SA. Pada tanggal 1 September 2018. 2 Equipment
Berikut ini transaksi yang terjadi selama bulan September 2018. Cash
3 Supplies
1. Shareholders invested $15,000 cash in the business in exchange for Cash
1,500 common shares par value $10. 4 Cash
1. Para pemegang saham menginvestasikan uang tunai $ 15.000 dalam Service Revenue
bisnis sebagai gantinya 1.500 saham biasa dengan nilai nominal $ 10. 5 Advertising expense
Account payable
6 Cash
Account receivable
$15,000 Service Revenue
2. Purchased equipment for cash $8,000. 1,500 Share, Harga nominal $10 7 Office Rent
2. Membeli peralatan dengan uang tunai $ 8.000. Salaries & wages
3. Purchased of supplies on credit $1,400. Utilities
3. Membeli persediaan secara kredit $ 1.400. Cash
4. Services performed for cash $1,500. 8 Account payable
4. Layanan jasa dilakukan dibayar uang tunai $ 1.500. Cash
5. Purchase Advertising on credit $250. 9 Cash
5. Beli Iklan secara kredit $ 250. Account Receivable
6. Softbite performs $4,500 of app development services for customers, 10 Dividend
The company receives cash of $1,700 from customers and it bills the Cash
balance of $2,800 on account.
6. Softbite membuat system aplikasi senilai $ 4.500 untuk pelanggan,
perusahaan menerima uang sebesar $ 1.700 dari pelanggan dan
menagih saldo akun $ 2.800.
7. Softbite pays the following expenses for September: office rent
$600, salaries and wages $900, and utilities $200.
7. Softbite membayar biaya-biaya berikut untuk September: sewa kantor
$ 600, gaji dan upah $ 900, dan utilitas $ 200.
8. Softbite pays its $250 advertising bill in cash (transaction 5).
8. Softbite membayar tagihan iklan $ 250 secara tunai (transaksi 5).
9. Softbite received $1,000 in cash from customers who had been billed for
services (in transaction 6)
9. Softbite menerima uang tunai $ 1,000 dari pelanggan yang telah ditagih
layanan (dalam transaksi 6)
10. The corporation pays a dividend of $1,300 in cash to Grace and Ray, the
shareholders of Softbite SA.
10. Korporasi membayar dividen sebesar $ 1.300 tunai kepada Grace dan ,
Ray pemegang saham Softbite SA.

INSTRUCTIONS.
Prepare Journal entry, post to ledger, and prepare trial balance
Prepare an income statement, retained earning, statement of financial-position

Siapkan jurnal entry, post to ledger, dan siapkan neraca saldo

Siapkan laporan laba rugi, laba ditahan, laporan keuangan-
posisi dan arus kas.
 Per-transaksi
SOFTBITE SA SOFTBITE SA
GENERAL JOURNAL J1 Cash
Account Titles and Explanation Reference Debit Credit Posting No Explanation Reference
15,000 1
Share Capital-Ordinary 15,000 2
Equipment 8,000 3
8,000 4
1,400 6
1,400 7
1,500 8
Service Revenue 1,500 9
Advertising expense 250 10
Account payable 250 akhir bulan
1,700
Account receivable 2,800
Service Revenue 4,500
Office Rent 600
Salaries & wages 900
200
1,700 Account Receivable
Account payable 250 No Explanation Reference
250 6
1,000 9
Account Receivable 1,000
1,300 Supplies
- 1,300 No Explanation Reference
34,900 34,900 3

Note : Jumlah harus sama Equpment

No Explanation Reference
2

Account Payable
No Explanation Reference
5
8
 Share Capital - Ordinary
No Explanation Reference
1

Dividend
No Explanation Reference
10

Service revenue
No Explanation Reference
4
6

Office rent
No Explanation Reference
7

Utility (Listrik)
No Explanation Reference
7

Salary and wages expense

No Explanation Reference
7

Advertising Exp
No Explanation Reference
5
SOFTBITE SA Akhir bulan, semua "Balance" accounts di record di Trial Balance
No. 101 SOFTBITE SA
Debit Credit Balance TRIAL BALANCE
15,000 No Account Debit Credit
8,000 100 Cash 6,550
1,400 112 Account Receivable 1,800
1,500 114 Supplies 1,400
1,700 116 Equipment 8,000
1,700 200 Account Payable -
250 300 Share Capital - Ordinary 15,000
1,000 310 Dividend 1,300
- 1,300 400 Service Revenue 6,000
19,200 12,650 6,550 512 Office rent expense 600
516 Utility (listrik) expense 200
510 Salary and wages expense 900
514 Advertising expense 250

21,000 21,000
Account Receivable No. 105
Debit Credit Balance
2,800
1,000 1,800

No. 111
Debit Credit Balance
1,400 1,400

Equpment No. 120

Debit Credit Balance
8,000 8,000

Account Payable No. 205

Debit Credit Balance
250
250 -
Share Capital - Ordinary No. 300
Debit Credit Balance
15,000 15,000 Balance nya di catat di TRIAL BALANCE pada akhir bulan

No. 305
Debit Credit Balance
1,300 1,300

Service revenue No. 400

Debit Credit Balance
1,500
4,500 6,000

Office rent No. 512

Debit Credit Balance
600 600

Utility (Listrik) No. 516

Debit Credit Balance
200 200

Salary and wages expense No. 510

Debit Credit Balance
900 900

Advertising Exp No. 514

Debit Credit Balance
250 250
 SOFTBITE SA
INCOME STATEMENT
No. Acc. Revenue
400 Service Revenue 6,000
Expenses
510 Salaries and wages expense 900
512 Rent expenses 600
514 Advertising expenses 250
516 Utilities expenses 200
Total expenses 1,950
Net Income 4,050

SOFTBITE SA
RETAINED STATEMENT
Retained Earning, September 1 0
Add: Net Income 4,050
Total 4,050
305 Less: Dividend (1,300)
Retained Earning, September 31 2,750

SOFTBITE SA
STATEMENT OF FINANCIAL POSITION
Sep-31
Assets
Cash 6,550
Account Receivable 1,800
Supplies 1,400
Equipment 8,000
Total Assets 17,750

Liabilities
Account payable -
Total Liabilities - harus sama jumlahnya

Equities
300 Share Capital- Ordinary $10 par 15,000
Retained Earning 2,750
Total Liabilities and Equity 17,750