Asistensi Pengantar Akuntansi 1

DENSTU CO
TRIAL BALANCE
DECEMBER 31
Cash
Account Receivable
Merchandise Inventory
Prepaid Insurance
Land
Building
Acc. Depreciation Expense-Building
Account Payable
Salaries Payable
Rent Payable
Alex, Capital
Alex, Drawing
Income Summary
Sales
Sales Return & Allowance
Sales Discount
Purchase
Purchase Return & Allowance
Purchase Discount & Allowance
Freight-In
Advertising Expense
Salaries Expense
Rent Expense
Insurance Expense
Depreciation Expense-Building
The Data needed for year-end adjusment on december 31 are as follows :
1.
2.
3.
4.
5.

Merchandise Inventory on December 31 Rp 100.000

Insurance unexpired during the year Rp 24.000
Accrued Salaries on December Rp 18.000
Accrued rent on December Rp 8.000
Depreciation of building during year is Rp 100.000

Instruction:
1.
2.
3.
4.

Prepare an adjusment entries

Prepare a worksheet
Prepare a multi-step income statement
Prepare a statement of owners equity
5. Prepare a statement of financial position

853.400
112.000
400.000
72.000
6.000.000
12.000.000
4.000.000
30.000
14.732.000
20.000
1.850.000
80.000
12.400
650.000
60.000
9.800
50.000
32.000
360.000
40.000
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