Neraca S

REVENUES

EXPENSES

Retai
Retained earnings, December 1

Add- Nett Loss

Less- Dividen

Retained earning
December 31

Retai

Cash
Office Supplies
Account Receivable
Office Equipment

Accumulated Depreciation office equipment

E
Equity

Liabilities
 PT GHI
Neraca Saldo Setelah Disesuaikan
Per 31 Desember

Revenue $ 2.400,00

Supplies Expenses $ 300,00

Depreciation Expenses $ 1.250,00
Rent Expenses $ 950,00
___________
Total Expenses $ 2.500,00
Nett Loss $ (100,00)

PT GHI
Retained Earning Statement
 Per 31 Desember

Retained earnings, December 1 $ 2.200,00

Add- Nett Loss $ (100,00)

____________
$ 2.100,00
Less- Dividen $ 1.250,00
____________
Retained earning
$ 850,00
December 31

PT GHI
Retained Earning Statement
Per 31 Desember
Assets

Cash $ 3.000,00
Office Supplies $ 900,00
Account Receivable $ 1.100,00
Office Equipment $ 7.500,00

Accumulated Depreciation office equipment $ 2.000,00

____________
$ 5.500,00
______________
$ 5.000,00

Total Assets $ 10.500,00

Equity and Liabilities

Equity
Shareholder’s equity $ 5.000,00
Retained Earning $ 850,00
Liabilities
Unearned Revenue $ 3.000,00
Debt $ 1.650,00
____________
Total equity
and $ 10.500,00
Liabilities