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PENGANTAR AKUNTANSI I

Soal 1
Instruction: Journalize the transactions below.
KANOPI inc. was started on September 1. A summary of September
transactions are presented below.
1. Shareholders invested $400,000 cash in the business in exchange
for ordinary shares.
2. Purchased equipment for $180,000 cash.
3. Paid $66,000 cash for August office rent.
4. Paid $2,000 cash for office supplies.
5. Incurred $ 10,000 of advertising cost in the New York Times on
account.
6. Received $7,500 cash from customer for $90,000 services provided.
The remaining is billed to customers on account.
7. Declared and paid $22,000 cash dividend.
8. Paid part-time employee salaries $8,300.
9. Paid utility bills $1,800.
10. Paid the local newspaper due in transaction (5).
11. Provided repair service on account to customers $4,400.
12. Collected cash of $3,400. for service billed in transaction (11).
Soal 2.
Werewolf company is a computer repair service. The following selected
events and transactions occurred during January 2016.
January.
1
Shareholders invested $75,000 cash in business in exchange for
ordinary shares.
3
Incurred advertising expense of $ 10,700 on account.
6
Hired a Repairman at a salary of $ 3,900 per month.
7
Purchased $ 5,200 of supplies on account from Repairsy Company.
9
Paid office rent of $ 2,000 cash for the month.
12
Billed client for service performed $ 6,600.
14
Received $4,100 advance on a service provided.
17
Received cash of $2,800 for services completed for Holland Corp.
23
Paid $3,100 for transaction on January, 7.
25
Paid for advertising incurred on January,3.
31
Paid Repairman salary for the month.
Werewolf company uses the following chart of accounts: No.101 Cash,
No.112 Account Receivable, No. 126 Supplies, No.201 Account Payable,
No. 209 Unearned Revenue, No. 311 Share Capital-Ordinary, No. 400
Service Revenue, No. 725 Advertising Expense No. 726 Salaries Expense, No.

729 Rent Expense,


a) Journalize the transactions.
b) Post to the ledger accounts.
c) Prepare a trial balance on January 31, 2016
SOAL 3
Marnia Resort, Inc.
Trial Balance
March 31, 2016
Account
Number
101

Debit
Cash

112

Account Receivable

126

Supplies

130

Prepaid Insurance

140

Land

141

Building

157

Equipment

201

Account Payable

209

Unearned Rent Revenue

275

Mortgage Payable

311

Share Capital-Ordinary

400

Rent Revenue

610

Advertising Expense

726

Salaries & Wages Expense

729

Utilities Expense

Credit

$
9,500
3,0
00
2,0
00
6,0
00
28,0
00
40,0
00
32,0
00
$
5,500
4,5
00
70,0
00
35,0
00
15,0
00
5
00
5,5
00
3,5
00
$
130,000

$
130,000

In addition to those accounts listed on the trial balance, the chart of


accounts for Marnia Motel, Inc. also contains the following accounts
and account number: No. 142 Accumulated Depreciation-Buildings
No.158 Accumulated Depreciation-Equipment, No.212 Salaries and
Wages Payable, no. 230 Interest Payable, No. 631 Supplies Expense,
No. 711 Depreciation Expense, No. 718 Interest Expense No. 722
Insurance Expense, No. 732 Utilities Expense, No. 215 Utilities Payable
Other data:
1. Prepaid insurance is a 1-year policy starting March 1, 2016
2. A count of supplies shows $400 of unused supplies on March 31.
3. Annual depreciation is $1,200 on the buildings and $600 on
Equipment that were purchased on March 1.
4. Utilities expense incurred but not paid on March 31, 2015, $300.
5. The mortgage interest rate 6%. (The mortgage was taken out on
March 1).
6. $2,000 of balance in the Unearned Rent Revenue account remains
unearned at the end of the month.
7. March 31 is a Thursday, and employees are paid on Friday. Marnia
Resort, Inc. has fifteen employees, who are paid $2,000 each for a
5-day work week.
Instructions:
Prepare the adjusting entries for the month of March, use J 2 as the
page number of journal

SOAL 4
Bang-Bang Tooth Co., Inc. was organized on July 1, 2014. Quarterly financial
statements are prepared. The unadjusted and adjusted trial balance as of
September 30 are shown below
Bang-Bang Tooth Co., Inc.
Trial Balance
September 30, 2014
Trial
Account Titles
Cr.
Cash
Accounts Receivable
Supplies

Balance

Dr.
$

8,700
10,400
1,900

Prepaid Rent
Equipment

2,200
20,000

Accumulated Depreciation-Equipment
$
0
Notes Payable
10,000
Accounts Payable
3,200
Salaries and Wages Payable
0
Interest Payable
0
Unearned Rent Revenue
1,900
Share Capital-Ordinary
22,000
Dividends

1,000

Service Revenue
16,800
Rent Revenue
Salaries and Wages Expense
Rent Expense

1,710
8,000
1,900

Utilities Expense

1,510
$ 55,610

55,610
Other Data:
1) Services provided but unbilled at September 30 total $1,100
2) A physical count reveals only $650 of supplies on hand.
3) The office rent expired at the rate of $1,000 per month.
4) Depreciation for September shows $1,125.
5) Accrued salaries are $145 per employee. The company hired five
employees.
6) Interest 12% accrued on 12-month note payable, issued on
September 1 $100,000
7) Unearned Rent Revenue remain unearned to $1,050 at
September 30.
Instructions:

a. Prepare an adjusting entries for September 30, 2014.


b. Enter the Trial Balance and Adjustment amount on a worksheet
and complete the worksheet.
c. Prepare an Income Statement and Retained Earnings
Statement for the month of September and a classified
Statement of Financial Position at September 30.
d. Jounalize the Closing Entries from the financial statement
columns of the worksheet