Soal Kasus
Kasus 1 : Designs Business
Create by: Irsan Lubis, SE. AkCampus LPMB/ STEI Ciledug
Mrs. Lisdia has started a business of designing clothing and selling her designs to clothing manufacturers.
Her business is called in brand "Liz Designs"
Some transactions during the first month of operations looks like the following:
January 02 Mrs Lisdia invested Rp.100.000.000 of her personal savings into a new business by opening
account on BCA in the name of Liz Designs Account.
January 04 The company bought Rp.2.000.000 of design supplies (such as paper, colored markers, etc)
and paid cash.
January 06 The company bought a drafting and design table for Rp.9.000.000 on account.
January 08 Mrs Lisdia did some designs for a client who paid Rp.3.000.000 cash
January 12 Mrs Lisdia did some designs for another client who promised to pay her Rp.4.000.000 in the near future
January 15 Mrs Lisdia decided to rent a small studio in which to do her design work. The monthly rent is Rp.700.000
She started renting in the middle of the month, so her first payment was Rp.350.000
January 18 The company paid Rp.4.500.000 of the debt incurred in transaction on January 6.
January 20 The company paid the telephone bill of Rp.60.000
January 25 The client who owed the company on accounts in transaction January 14, paid the Rp.4.000.000
January 30 Mrs Lisdia wrote herself a check for Rp.3.000.000 to pay for personal expenses.
Adjusment for January 31.
1. Estimed Rp.500.000 of supplies on hand on January 31.
2. Design Equipment has depreciated one full month, or Rp.150.000
3. Mrs Lisdia estimates she has completed approximately half of the services owed to the client,
Rp.2.000.000 worth.
List of Accounts
Bank
Accounts Receivable
Unearned Design Fee
Design Supplies
Design Equipment
Accumulated Depreciation - Equipment
Account Payable
Lisdia Capital
Withdrawing
Design Fee
Rent Expense
Telephone Expense
Supplies Expense
Depreciation Expense- Equipment
Irsan Lubis
