SALON CANTIK

WORKSHEET
December, 31, 2021
ACC TRIAL BALANCE ADJUSTING JOURNAL ENTRIES ADJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
NUMBE DESCRIPTION
R DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash in Bank 55,400,000 325,000 50,000 55,675,000 55,675,000
1-1200 Petty Cash 200,000 200,000 200,000
1-1300 Accounts Receivable 2,000,000 2,000,000 2,000,000
1-1400 Allowance for Doubtful Debt 800,000 800,000 800,000
1-1500 Supplies 10,350,000 2,350,000 8,000,000 8,000,000
1-1600 Prepaid Insurance 7,500,000 1,500,000 6,000,000 6,000,000
1-1700 Prepaid Rent 13,000,000 1,000,000 12,000,000 12,000,000
1-2100 Equiptment at Cost 19,500,000 19,500,000 19,500,000
1-2110 Equiptment Accumulated Depr. 2,515,625 265,625 2,781,250 2,781,250
2-1100 Accounts Payable 8,800,000 8,800,000 8,800,000
2-1200 Accruad expenses 2,500,000 2,500,000 2,500,000
2-2100 Bank Permata Loan 5,000,000 5,000,000 5,000,000
3-1100 Indah Capital 50,000,000 50,000,000 50,000,000
3-1200 Indah Drawing 13,500,000 13,500,000 13,500,000
4-1100 Fees Income 121,577,500 121,577,500 121,577,500
6-1000 Advertising expense 16,150,000 16,150,000 16,150,000
6-1100 Water, Electricity & Telp ex 12,900,000 12,900,000 12,900,000
6-1200 Office Supplies expense 4,950,000 2,350,000 7,300,000 7,300,000
6-1300 Doubtful Debts expense 1,500,000 1,500,000 1,500,000
6-1400 Depreciation expense 1,203,125 265,625 1,468,750 1,468,750
6-1500 Insurance expense 4,500,000 1,500,000 6,000,000 6,000,000
6-1600 Rent expense 11,000,000 1,000,000 12,000,000 12,000,000
6-1700 Wages & Salaries expense 14,490,000 2,500,000 16,990,000 16,990,000
6-1800 Other Operating expense 1,750,000 1,750,000 - 1,750,000
8-1000 Interest Revenue 3,800,000 325,000 4,125,000 4,125,000
9-1100 Interest Expense 2,000,000 2,000,000 2,000,000
9-1200 Bank Service Charge 600,000 50,000 650,000 650,000

192,493,125 192,493,125 7,990,625 7,990,625 195,583,750 195,583,750 78,708,750 125,702,500 116,875,000 69,881,250

46,993,750 46,993,750

125,702,500 125,702,500 116,875,000 116,875,000

 SALON CANTIK
INCOME STATEMENT
31 December 2021

INCOME:
Fees Income ###
Interest Revenue Rp 4,125,000.00
Total Income Rp 125,702,500.00

EXPENSES:
Advertising expense Rp16,150,000.00
Water, Electricity & Telp expense Rp12,900,000.00
Office Supplies expense Rp 7,300,000.00
Doubtful Debts expense Rp 1,500,000.00
Depreciation expense Rp 1,468,750.00
Insurance expense Rp 6,000,000.00
Rent expense Rp12,000,000.00
Wages & Salaries expense Rp16,990,000.00
Other Operating expense Rp 1,750,000.00
Bank Service Charge Rp 650,000.00
Interest Expense Rp 2,000,000.00
Total Expense ###
Net Profit Rp 46,993,750.00

SALON CANTIK
CHANGE IN EQUITY STATEMENT
31 December 2021

Indah Capital, 1 Januari 2021 Rp 50,000,000.00

Add:
NET PROVIT Rp46,993,750.00
Indah Drawing ###
Rp 33,493,750.00
Indah Capital, 31 December 2021 Rp 83,493,750.00
 SALON CANTIK
BALANCE SHEET
December, 31 ,2021
ASSET LIABILITIES
Current Assets: Current Liabilities:
Cash in Bank 55,675,000.00 Accounts Payable 8,800,000.00
Petty Cash 200,000.00 Accruad expenses 2,500,000.00
Accounts Receivable 2,000,000.00 Total Current Liabilities 11,300,000.00
Allowance for Doubtful Deb (800,000.00)
Supplies 8,000,000.00 Long Term Liabilities:
Prepaid Insurance 6,000,000.00 Bank Permata Loan 5,000,000.00
Prepaid Rent 12,000,000.00 Total Long Term Liabiliti 5,000,000.00
Total Current Assets 83,075,000.00 Total Libilities 16,300,000.00

Fixed Assets: EQUITY

Equiptment at Cost 19,500,000.00 Indah Capital 83,493,750.00
Equiptment Accumulated D (2,781,250.00)
Total Fixed Assets 16,718,750.00
TOTAL ASSETS 99,793,750.00 TOTAL LIABILITIES & CAPITAL 99,793,750.00