Tugas Kelompok ke-1
(Minggu 3/ Sesi 4)
Soal 1
Tunjukkan untuk setiap akun Perusahaan Norman, pada kolom laporan keuangan yang mana akun tersebut harus dilaporkan dengan menempatkan tanda centang () pada kolom yang sesuai.
——————————————————————————————————————————— Statement of Income Statement Financial Position
Account Title Dr. Cr. Dr. Cr.
——————————————————————————————————————————— (1) Cash
——————————————————————————————————————————— (2) Retained Earnings
——————————————————————————————————————————— (3) Income Taxes Payable
——————————————————————————————————————————— (4) Interest Receivable
——————————————————————————————————————————— (5) Supplies
——————————————————————————————————————————— (6) Accounts Payable
——————————————————————————————————————————— (7) Short-term Investments
——————————————————————————————————————————— (8) Supplies Expense
——————————————————————————————————————————— (9) Unearned Service Revenue
——————————————————————————————————————————— (10) Equipment
——————————————————————————————————————————— (11) Depreciation Expense
——————————————————————————————————————————— (12) Interest Revenue
——————————————————————————————————————————— (13) Salaries and Wages Expense
——————————————————————————————————————————— (14) Dividends
——————————————————————————————————————————— (15) Accum. Deprec.—Equipment
——————————————————————————————————————————— (16) Utilities Expense
——————————————————————————————————————————— (17) Salaries and Wages Payable
——————————————————————————————————————————— (18) Accounts Receivable
——————————————————————————————————————————— (19) Notes Payable
——————————————————————————————————————————— (20) Service Revenue
———————————————————————————————————————————
Berikut adalah lembar kerja (worksheet) untuk Boone Mailing Center. Dengan menggunakan data penyesuaian di bawah ini, lengkapi lembar kerja. Tambahkan akun yang diperlukan.
Data penyesuaian:
(A) Biaya sewa dibayar dimuka yang terpakai pada bulan Agustus $ 2. (B) Beban penyusutan peralatan untuk bulan Agustus $ 8.
(C) Persediaan per tanggal 31 Agustus sebesar $ 4.
(D) Gaji dan biaya gaji yang terjadi pada tanggal 31 Agustus namun belum dibayarkan sebesar $ 12.
BOONE MAILING CENTER Worksheet
For the Month Ended August 31, 2017
Account Titles Trial Balance Adjustments
Adjusted Trial Balance
Income Statement
Statement of Financial Position Debi
t
Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 20 20 20
Accounts Receivable 12 12 12
Prepaid Rent 8 2 6 6
Supplies 10 4 6 6
Equipment 50 50 50
Accum. Depreciation—
Equipment 10 8 18 18
Accounts Payable 20 20 20
Share Capital-Ordinary 15 15 15
Dividends 2 2 2
Service Revenue 77 77 77
Depreciation Expense 6 8 14 14
Rent Expense 4 2 6 6
Retained Earnings 10 10 10
Salaries/Wages Expense 20 12 32 32
Totals 132 132
Supplies Expense 4 4 4
Salaries/Wages Payable 12 12 12
Totals 26 26 152 152 56 77 96 75
Net Income 2 1 2 1
Soal 3
Berikut adalah worksheet untuk East Carolina Company.
Adjusted Account Titles Trial Balance Trial Balance
Dr. Cr. Dr. Cr.
Accounts Receivable 18,000 31,000
Prepaid Rent 24,000 20,000
Supplies 7,000 2,000
Accumulated Depreciation 12,000 21,000
Salaries and Wages Payable 0 6,000
Service Revenue 86,000 99,000
Rent Expense 4,000
Depreciation Expense 9,000
Supplies Expense 5,000
Salaries and Wages Expense 43,000 49,000
Diminta:
(a) Isi angka yang kosong diatas
(b) Buatlah jurnal penyesuaian yang diperlukan.
Title Debit Credit
Accounts Receivable 13,000
Service Revenue 13,000
Rent Expense 4,000
Prepaid Rent 4,000
Supplies Expense 5,000
Supplies 5,000
Depreciation Expense 9,000
Accumulated Depreciation Equipment 9,000 Salaries and Wages Expense 6,000
Salaries and Wages Payable 6,000
Soal 4
Latitudes Company memiliki informasi adjusted trial balance sebagai berikut:
LATITUDES COMPANY Adjusted Trial Balance For the Month Ended June 30, 2017
Account Titles Debits Credits
Accounts Payable $ 1,800
Unearned Service Revenue 200
Share Capital-Ordinary 4,000
Retained Earnings 800
Dividends 300
Service Revenue 5,100
Salaries and Wages Expense 1,800
Miscellaneous Expense 300
Supplies Expense 2,300
Salaries and Wages Payable 400 $12,300 $12,300
Diminta:
(a) Buatlah jurnal penutup pada tanggal 30 Juni 2017.
Debit Credit
Service Revenue 5,100
Income Summary 5,100
Income Summary 4,400
Miscellaneous Expense 300
Supplies Expense 2,300
Salaries and Wages Expense 1,800
Income Summary 700
Retained Earnings 700
Retained Earnings 15,000
Dividends 15,000
(b) Buatlah post-closing trial balance
Title Debit Credit
Cash 3,200
Accounts Receivable 3,900
Supplies 500
Accounts Payable 1,800
Unearned Service Revenue 200
Share Capital-Ordinary 4,000
Retained Earnings 1,200
Dividends Service Revenue
Salaries and Wages Expense Miscellaneous Expense Supplies Expense
Salaries and Wages Payable 400
7,600
Dibawah ini adalah informasi terkait dengan adjusted account balances untuk Quick-E Delivery Service per tanggal 31 Oktober:
Accounts Account Balances Accounts Account
Balances
Cash $16,000 Service Revenue $90,000
Accounts Receivable 15,000 Interest Revenue 8,000
Supplies 4,000 Depreciation Expense 27,000
Prepaid Insurance 8,000 Insurance Expense 6,000
Equipment 300,000 Salaries and Wages Expense 30,000
Accumulated Depreciation— Supplies Expense 9,000
Equipment 120,000 Utilities Expense 12,000
Accounts Payable 19,000 Dividends 15,000
Retained Earnings 105,000
Share Capital-Ordinary 100,000
Buatlah jurnal penutup untuk Quick-E Delivery Service.
Date Debit Credit
31 Oktober Service Revenue 90,000
Interest Revenue 8,000
Income Summary 98,000
(To close revenue accounts)
31 Oktober Income Summary 84,000
Depreciation Expense 27,000
Insurance Expense 6,000
Salary and Wages Expense 30,000
Supplies Expense 9,000
Utilities Expense 12,000
(To close expense accounts)
31 Oktober Income Summary 14,000
Retained Earnings 14,000
(To close net income to retained earnings)
31 Oktober Retained Earnings 15,000
