menempatkan tanda centang pada kolom yan

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Teks penuh

(1)

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

——————————————————————————————————————————— 

 

(2)

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

(3)

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

(4)

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

(5)

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

Figur

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