Kasus 2 : Salon
Creat e by: Irsan Lubis, SE. Ak Campus LPMB/ STEI CiledugMrs Lisdia has opened a hair salon called "Liz Salon".
During her first month of operations, the following transaction occurred on July.
July 01 Mrs Lisdia deposite Rp.100.000.000 in business checking account to open the business July 01 Paid one month's rent, Rp.600.000
July 01 Bought hair dryers on account, Rp.2.000.000 July 01 Bought supplies, Rp.300.000 paid cash
July 01 Received Rp.1.500.000 for services rendered to clients July 01 Paid for advertising in local newspaper, Rp.25.000 July 01 Rendered services to clients on account, Rp.200.000
July 01 Paid Rp.1.000.000 as a partial payment on amount owed in July … July 01 Paid telephone bill, Rp.300.000
July 01 Received Rp.100.000 from clients on accounts in July ..
July 01 Mrs Lisdia wrote herself a check for Rp.200.000 for personal use.
Adjusment for July 31.
1. Estimed Rp.100.000 of supplies on hand on July 31.
2. Salon Equipment has depreciated one full month, or Rp.55.000
3. Mrs Lisdia estimates she has completed approximately full of the services owed to the client, Rp.1.000.000 worth.
List of Accounts Bank
Accounts Receivable Unearned Hair Styling Fee Supplies
Equipment
Accumulated Depreciation - Equipment Account Payable
Lisdia Capital Withdrawing Hair Styling Fee Advertising Expense Rent Expense Telephone Expense Supplies Expense Depreciation Expense
